「In respect」に関連した英語例文の一覧と使い方(527ページ目) - Weblio英語例文検索

(i) eight days have passed from the date on which the Purchasing Party received the document referred to in Article 19 (or from the date of receipt of the document referred to in Article 18 where the Purchasing Party has received such document on an earlier date); however, if the Purchasing Party had not made Withdrawal/Rescission by said time limit due to being misled by the seller's or the Service Provider's act of misrepresenting information concerning Withdrawal/Rescission in violation of the provision of Article 21 (1), or due to being disturbed by the seller's or the Service Provider's act of intimidating the Purchasing Party in violation of the provision of Paragraph 3 of the same article, it shall be when eight days have passed from the date on which the Purchasing Party received a document, which has been issued by the seller or the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry and contains a notice to the effect that the Purchasing Party may make Withdrawal/Rescission with respect to said sales contract or Service Contract; 例文帳に追加

一　申込者等が第十九条の書面を受領した日（その日前に第十八条の書面を受領した場合にあつては、その書面を受領した日）から起算して八日を経過したとき。ただし、申込者等が、販売業者若しくは役務提供事業者が第二十一条第一項の規定に違反して申込みの撤回等に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は販売業者若しくは役務提供事業者が同条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに申込みの撤回等を行わなかつた場合には、当該申込者等が、当該販売業者又は当該役務提供事業者が経済産業省令で定めるところにより当該売買契約又は当該役務提供契約の申込みの撤回等を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過したとき。 - 日本法令外国語訳データベースシステム

Subject to section 21.14, an authorization ceases to be valid on the earliest of (a) the expiry of the period referred to in section 21.09 in respect of the authorization, or the expiry of the period referred to in subsection 21.12(4) if the authorization has been renewed, as the case may be, (b) the day on which the Commissioner sends, by registered mail, to the holder of the authorization a copy of a notice sent by the Minister of Health notifying the Commissioner that the Minister of Health is of the opinion that the pharmaceutical product referred to in paragraph 21.04(3)(b) has ceased to meet the requirements of the Food and Drugs Act and its regulations, (c) the day on which the last of the pharmaceutical product authorized by the authorization to be exported is actually exported, (d) thirty days after the day on which (i) the name of the pharmaceutical product authorized to be exported by the authorization is removed from Schedule 1, or (ii) the name of the country or WTO Member to which the pharmaceutical product was, or is to be, exported is removed from Schedule 2, 3 or 4, as the case may be, and not added to any other of those Schedules, and (e) on any other day that is prescribed. 例文帳に追加

第21.14条に従うことを条件として，許可は，次に掲げる何れか最も早いときに有効でなくなる: (a) 許可に関する第21.09条にいう期間の満了，又は場合により期間が更新された場合は，第21.12条(4)にいう期間の満了 (b) 厚生大臣は第21.04条(3)(b)にいう医薬品が食品医薬法及びその規則の要件に合致しなくなったとの所見である旨を長官に通知する，厚生大臣が送付した通知書の写しを，長官が許可の所有者に書留郵便で送達する日 (c) 許可により輸出を許可された医薬品の最終のものが実際に輸出される日 (d) 次に掲げる何れかの日後30日 (i) 許可により輸出を許可された医薬品の名称が附則1から削除される日，又は (ii) 医薬品が輸出された又は輸出される先である国又は世界貿易機関加盟国の名称が，場合により附則2，附則3又は附則4から削除され，その附則の他のものに加えられなくなる日，及び (e) 所定の何れか他の日 - 特許庁

Before delivery on sale of any articles to which a registered design has been applied, the proprietor shall- (a) (if exact representations or specimens were not furnished on the application for registration) furnish to the Controller the prescribed number of exact representations or specimens of the design; and, if he fails to do so, the Controller may, after giving notice thereof to the proprietor, erase his name from the register and thereupon the copyright in the design shall cease; and (b) cause each such article to be marked with the prescribed mark, or with the prescribed words or figures denoting that the design is registered; and, if he fails to do so, the proprietor shall not be entitled to recover any penalty or damages in respect of any infringement of his copyright in the design unless he shows that he took all proper steps to ensure the marking of the article, or unless he shows that the infringement took place after the person guilty thereof knew or had received notice of the existence of the copyright in the design.例文帳に追加

登録意匠が適用された物品の販売による引渡し前に，意匠所有者は，次に掲げる事項をする。(a) (登録出願時に正確な表示又は見本が提出されなかったときは)，所定数の意匠の正確な表示又は見本を長官に提供する。意匠所有者がその提供を怠るときは，長官は，意匠所有者にその旨を通知の後，その者の名称を登録簿から抹消し，その結果意匠権は停止する。及び (b) 前記物品の各個に，所定の標章又は所定の文字若しくは図形を表示させて，当該意匠が登録されていることを示す。その表示を怠るときは，意匠所有者は，自己の意匠権の侵害に関する罰金又は賠償金を回収する権利を有さない。ただし，当該物品の表示を確保するため適正な方策をすべて講じたことを意匠所有者が証明する場合，又は侵害の発生は侵害者が当該意匠の意匠権の存在を知った後若しくはその存在の通知を受けた後であったことを意匠所有者が証明する場合は，この限りでない。 - 特許庁

(2) In particular and without prejudice to the generality of subsection (1), such regulations may provide for all or any of the following: (a) to regulate the practice (other than that relating to proceedings before the Court or connected therewith) under this Act including service of documents; (b) to classify goods or services for the purpose of registration of trade marks; (c) to make or require duplication of trade marks or other documents; (d) to secure and regulate the publishing and selling or distributing in such manner as the Minister may think fit of copies of trade marks and other documents; (e) to prescribe the fees to be paid in respect of any matter or thing required for the purposes of this Act; [Subs. Act A881] (ea) to provide for the registration and qualifications of agents; [Ins. Act A881] (f) to regulate generally on matters pertaining to the business of trade marks carried on in any trade marks office whether or not specially prescribed under this Act but so as not to be inconsistent with any of the provisions of this Act.例文帳に追加

(2) 当該規則においては，(1)の一般原則を害することなく，特に，次に掲げる事項の全部又は一部について定めることができる。 (a) 書類の送達を含む本法律に基づく手続(裁判所における手続又はそれに関連する事項を除く。)を規制すること (b) 商標の登録に関する商品又はサービスを分類すること (c) 商標又はその他の書類を複製し又はそれらの複製を要求すること (d) 大臣が適当と認める方法で商標又はその他の書類の写しを公開し，かつ販売又は配布すること及びそれらを規制すること (e) 本法の適用上必要とされる事項又は事柄に関して納付すべき手数料を定めること［法律A881による置換］ (ea) 代理人の登録及び資格を規制すること［法律A881による挿入］ (f) 本法に明示的に規定されているか否かを問わず，ただし，本法の何れの規定にも違反しないように，各商標局において実行される商標業務に関する事項を一般的に規制すること - 特許庁

If the invention protected by a patent, hereafter referred to as the “second patent”, within the country cannot be worked without infringing another patent, hereafter referred to as the “first patent”, granted on a prior application or benefiting from an earlier priority, a compulsory license may be granted to the owner of the second patent to the extent necessary for the working of his invention, subject to the following conditions: (a) The invention claimed in the second patent involves an important technical advance of considerable economic significance in relation to the first patent; (b) The owner of the first patent shall be entitled to a cross-license on reasonable terms to use the invention claimed in the second patent; (c) The use authorized in respect of the first patent shall be non-assignable except with the assignment of the second patent; and (d) The terms and conditions of Section 95 (Requirement to obtain a license on reasonable commercial terms), Section 96 (Compulsory Licensing of patents involving semi-conductor technology), Section 98 (Form and Contents of Petition), Section 99 (Notice of Hearing), and Section 100 (Terms and Conditions of Compulsory License) of the IP Code.例文帳に追加

国内において，ある特許(以下「第2特許」という)により保護される発明が，先の出願に基づいて付与された又は先の優先権を有する他の特許(以下「第1特許」という)を侵害することなく実施することができない場合は，第2特許の所有者がその発明を実施するために必要とする範囲で，次の条件に従うことを条件として，第2特許の所有者に強制ライセンスを許諾することができる。 (a)第2特許に係わる発明が，第1特許と連関して相当な経済的重要性を有する重要な技術の進歩を生じさせること (b)第1特許の所有者が，合理的な条件で第2特許に係わる発明を使用するクロスライセンスを受ける権利を与えられること (c)第1特許について付与されたライセンスは，第2特許とともに譲渡する場合を除いて，譲渡することができないこと (d)IP法第95条(合理的な商業上の条件でライセンスを得る要件)，第96条(半導体技術に係わる特許の強制ライセンス許諾)，第98条(申請の様式及び内容)，第99条(審理の通知)並びに第100条(強制ライセンスの条件)の条件によること - 特許庁

Tokyo District Court Judgment, May 26, 1977 (p.51 of Hanrei Jiho No. 832) "Judging from the fact that the use of the land constitutes an indispensable basis of the daily life of Y and his family. the bid is reasonably sufficient, even considering that the land has Y.s leasehold rights. In this context, X demanded Y to vacate the land immediately after X won the bid without negotiating with Y at all . it is assumed that, in this auction case, despite the fact that X had announced that the land is accompanied by the leasehold in accordance with which the lessee is supposed to own a building thereon, which could be perfected against the winning bidder, X was trying to obtain a huge amount of profits by winning the bid at an extremely low price, taking advantage of the lack of registry required for perfection of such leasehold. Considering the circumstances with respect to Y as recognized in the foregoing, X.s demand of the removal of and vacation of the building on the land shall not be accepted on the ground that it is an abuse of right." 例文帳に追加

東京地裁昭和５２年５月２６日判決・判例時報８３２号５１頁「本件土地の使用はYおよびその一家の生活の基盤として欠くべからざるものであること《中略》競売価格は本件土地にYの貸借権が設定されているものとして扱っても十分見合う金額であること、Xは右土地を競落するや直ちにYに本件土地の明渡を求め、話し合いには一切応じない態度を堅持していたこと《中略》これらの事実よりすれば、Xは右競売事件において本件土地に競落人に対抗しうる建物所有の目的の賃借権がある旨広告されていたが、その賃借権がたまたま対抗力に必要な登記を欠いていたことを奇貨として、極めて低廉な価額で競落したうえ巨額な利益をえようとしているものと推認できるので、前示認定のようなY側の事情等をも考慮すると、Xの本件建物収去・土地明渡の請求は権利の濫用として許されないものといわなければならない。」 - 経済産業省

Many issues under Article 6 on evidence are, inter alia, intimately linked to the issue of public notice under Article 12, with respect to the various stages in an investigation Too often, investigations rely on inaccurate, misleading and unrepresentative data. In particular, when using constructed values and samples, rigorous standards and methods should be applied. In this context, we have previously pointed to the need for investigating authorities to actively seek correct, relevant, representative and statistically valid data and information as well as giving interested parties full opportunity to present their facts and views during the course of an investigation. Likewise, there is a particular need for improved standards and procedures for public notices and explanations of determinations. Such procedures should provide the public and any interested party with all facts, methods and assessments, including a detailed description on how the exact results relating to dumping and injury determination have been derived at, in order to allow independent scrutiny. 例文帳に追加

調査における様々な段階において、ＡＤ協定第６条（証拠）と第１２条（公告及び決定の説明）は密接に関連している。調査当局はしばしば、不正確で誤解を招きやすくかつ偏った情報を信頼する場合がある。特に構成価額や調査対象の標本抽出（サンプリング）を採用する際、厳格な基準や方法が採用されるべきであり、調査当局は、積極的に正確・妥当かつ代表的であって、統計的に有効なデータや情報を収集するように努めるべきである。同様に調査の過程において、関心を持つ者に対してそれら事実及び見解を提示する機会を設けるべきである。このように公告と決定の説明に対して、よりよい基準と手続きを提供する必要がある。こうした手続きによって、一般やいかなる関連者に対して全ての事実、方法、評価（どのようにしてダンピングと損害に関する決定が得られたかを詳細に説明し、独自の分析を可能とさせるため）を提供すべきと提案。 - 経済産業省

(2) The provisions of the preceding paragraph shall apply mutatis mutandis to cases in which an entrepreneur effects private monopolization (limited to that arising from the control of the business activities of other entrepreneurs) that falls under any of the following items with respect to goods or services supplied by the said other entrepreneurs (hereinafter referred to as "controlled entrepreneurs" in this paragraph). In this case, the term "the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order)" in the preceding paragraph shall be deemed to be replaced with "the sales amount of the relevant goods or services supplied by the said entrepreneur to the controlled entrepreneurs (including goods or services necessary for supply by the said controlled entrepreneurs of the said goods or services in any particular field of trade pertaining to the said act) and of the said goods or services supplied by the said entrepreneur in the said particular field of trade (excluding those supplied to the said controlled entrepreneurs) calculated pursuant to the method provided for by a Cabinet Order", and the term "(three percent in case of retail business, or two percent in case of wholesale business)" shall be deemed to be replaced with "(three percent in the case that the said entrepreneur engages in retail business or two percent in the case that the said entrepreneur engages in wholesale business)". 例文帳に追加

２　前項の規定は、事業者が、私的独占（他の事業者の事業活動を支配することによるものに限る。）で、当該他の事業者（以下この項において「被支配事業者」という。）が供給する商品又は役務について、次の各号のいずれかに該当するものをした場合に準用する。この場合において、前項中「当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）」とあるのは「当該事業者が被支配事業者に供給した当該商品又は役務（当該被支配事業者が当該行為に係る一定の取引分野において当該商品又は役務を供給するために必要な商品又は役務を含む。）及び当該一定の取引分野において当該事業者が供給した当該商品又は役務（当該被支配事業者に供給したものを除く。）の政令で定める方法により算定した売上額」と、「（小売業については百分の三、卸売業については百分の二とする。）」とあるのは「（当該事業者が小売業を営む場合は百分の三、卸売業を営む場合は百分の二とする。）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(3) When a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations is going to establish the Fishery Right Exercise Rule for the provided specific demarcated fishery right or the common fishery right covering the class 1 common fishery held by the association or the federation, the association or the federation shall obtain the consents in writing of not less than two thirds of the partner of the association or the federation (the partner of the Fisheries Cooperative Associations which are the partner of the Federation of Fisheries Cooperative Associations, in the case of the federation; the same shall apply hereinafter), who operate the fishery covered by said fishery right when the association or the federation is granted the license of the fishery pertaining to said fishery right (or who operate a shore fishery (which refers to the fishery excluding the fishery operated using a powered fishing boat with a total tonnage of 20 tons or more and the fishery in inland waters; the same shall apply hereinafter) in the case where the region of the fishing ground pertaining to said fishery right is waters other than inland waters (excluding the lakes and marshes designated by the Agriculture, Forestry and Fisheries Minister pursuant to the provision of paragraph (1), Article 84; the same shall apply hereinafter except paragraph (1), Article 21) with respect to the provided demarcated fishery right and the common fishery right covering the class 1 common fishery established for the persons qualified pursuant to the provision of paragraph (6), Article 14; or who operate a fishery in the inland waters other than rivers in the case where said region is said inland waters; or who gather, catch or culture aquatic animals and plants in a river in the case where said region is said river), and who have addresses in the region of the local district provided in Article 11 pertaining to said fishery right (the district concerned provided in the same Article for the common fishery right), before any resolution is made in the general meeting provided in the Fisheries Industry Cooperative Association Act (Act No. 242 of 1948) (including a sectional meeting and a representatives' meeting of the general meeting). 例文帳に追加

３　漁業協同組合又は漁業協同組合連合会は、その有する特定区画漁業権又は第一種共同漁業を内容とする共同漁業権について漁業権行使規則を定めようとするときは、水産業協同組合法（昭和二十三年法律第二百四十二号）の規定による総会（総会の部会及び総代会を含む。）の議決前に、その組合員（漁業協同組合連合会の場合には、その会員たる漁業協同組合の組合員。以下同じ。）のうち、当該漁業権に係る漁業の免許の際において当該漁業権の内容たる漁業を営む者（第十四条第六項の規定により適格性を有するものとして設定を受けた特定区画漁業権及び第一種共同漁業を内容とする共同漁業権については、当該漁業権に係る漁場の区域が内水面（第八十四条第一項の規定により農林水産大臣が指定する湖沼を除く。第二十一条第一項を除き、以下同じ。）以外の水面である場合にあつては沿岸漁業（総トン数二十トン以上の動力漁船を使用して行う漁業及び内水面における漁業を除いた漁業をいう。以下同じ。）を営む者、河川以外の内水面である場合にあつては当該内水面において漁業を営む者、河川である場合にあつては当該河川において水産動植物の採捕又は養殖をする者）であつて、当該漁業権に係る第十一条に規定する地元地区（共同漁業権については、同条に規定する関係地区）の区域内に住所を有するものの三分の二以上の書面による同意を得なければならない。 - 日本法令外国語訳データベースシステム

(7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the corporation in each business year or copies of such books and documents (in the case where the corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution: 例文帳に追加

７　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人にその各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次項、第九項及び第十二項第二号において同じ。）又はその写しの提示又は提出を求めた場合において、当該法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year: 例文帳に追加

６　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法人にその各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）又はその写しの提示又は提出を求めた場合において、当該連結法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

(2) Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2(2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2(1) of the Act with respect to interest on book-entry transfer national government bonds or book-entry transfer local government bonds to be received thereby for the trust property under the said qualified foreign securities investment trust, the said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for tax exemption of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer national government bonds" in this Article) and a statement of the holding period of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer national government bonds" in paragraph (7) to paragraph (9)), or a written application for tax exemption of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer local government bonds" in this Article) and a statement of the holding period of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer local government bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director prescribed in prescribed in Article 5-2(1)(i)(a) of the Act pursuant to the provisions of Article 5-2(1)(i)(a) and (b) of the Act, or the district director prescribed in Article 5-2(1)(ii)(a) of the Act pursuant to the provisions of Article 5-2(1)(ii)(a) and (b) of the Act. 例文帳に追加

２　法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。 - 日本法令外国語訳データベースシステム

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納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

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）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、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

(1) A registered trade mark is infringed by a person who, not being the registered proprietor of the trade mark or registered user of the trade mark using by way of permitted use, uses a mark which is identical with it or so nearly resembling it as is likely to deceive or cause confusion in the course of trade in relation to goods or services in respect of which the trade mark is registered in such a manner as to render the use of the mark likely to be taken either . (a) as being use as a trade mark; (b) in a case in which the use is use upon the goods or in physical relation thereto or in an advertising circular, or other advertisement, issued to the public, as importing a reference to a person having the right either as registered proprietor or as registered user to use the trade mark or to goods with which the person is connected in the course of trade; or [Ins. Act A881] (c) in a case in which the use is use at or near the place where the services are available or performed or in an advertising circular or other advertisement issued to the public, as importing a reference to a person having a right either as registered proprietor or as registered user to use the trade mark or to services with the provision of which the person is connected in the course of trade.例文帳に追加

(1) 登録商標は，その商標の登録所有者でもなく，許諾を得てその商標を使用する登録使用者でもない者が，その商標と同一の又は誤認若しくは混同を生じさせる虞がある程に類似する商標を当該商標の登録に関係する商品又はサービスについて業として使用する場合において，当該商標の使用が， (a) 登録商標としての使用であるとして， (b) その使用が当該商品自体に若しくは当該商品との物理的関係において，又は公衆に対する広告回状その他の広告においてなされる場合は，当該商標の登録所有者若しくは登録使用者としての権利を有する者への言及又はその者が業として関係する商品への言及を意味するものとして，又は［法律A881による挿入］ (c) その使用が，当該サービスが提供若しくは実行される場所又はその近辺において，又は公衆に対する広告回状その他の広告においてなされる場合は，当該商標の登録所有者若しくは登録使用者としての権利を有する者への言及又はその者が業として関係するサービスへの言及を意味するものとして， 受け取られる虞がある方法でなされるときは，当該使用者によって侵害されたものと認められる。 - 特許庁

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう 関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行（投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場における債券の発行又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: a) the interest is beneficially owned by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities company; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph a) or b) of paragraph 1 of Article 9; d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other Contracting State of any equipment, merchandise or service. 例文帳に追加

３ ２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備、物品の販売又は役務の提供の結果として生ずる債権に関して支払われる場合 - 財務省

(2) With regard to the application of the provision of Article 12, paragraph (3) of the New Collection Act to the industrial accident insurance rate pertaining to each insurance year from the insurance year starting on April 1, 1988 until the insurance year starting on April 1, 1990 for 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 March 31, 1987, the term "during each insurance year of three consecutive insurance years" in the same paragraph shall be deemed to be replaced with "during, if the business falls under any of the items of this paragraph prior to revision by the provision of Article 2 of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 59 of 1986) during each insurance year, including or before the insurance year starting on April 1, 1986, of three consecutive insurance years, and any insurance year including and after the insurance year starting on April 1, 1987 is included in such consecutive three insurance years, each insurance year, including and after the insurance year starting on April 1, 1987, of such consecutive three insurance years". 例文帳に追加

２　昭和六十二年三月三十一日において徴収法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昭和六十三年四月一日から始まる保険年度から昭和六十五年四月一日から始まる保険年度までの各保険年度に係る労災保険率に関する新徴収法第十二条第三項の規定の適用については、同項中「各保険年度」とあるのは、「昭和六十一年四月一日から始まる保険年度以前の各保険年度において労働者災害補償保険法及び労働保険の保険料の徴収等に関する法律の一部を改正する法律（昭和六十一年法律第五十九号）第二条の規定による改正前のこの項の各号のいずれかに該当し、かつ、当該連続する三保険年度中に昭和六十二年四月一日から始まる保険年度以後の保険年度が含まれるときは、当該連続する三保険年度中の同日から始まる保険年度以後の各保険年度」とする。 - 日本法令外国語訳データベースシステム

The Government may make such rules as it thinks expedient subject to the provisions of this Act- for regulating the practice of registration under this Act; for classifying goods for the purposes of designs; for making or requiring duplicates of specifications, drawings and other documents; for securing and regulating the publishing and selling of copies, at such prices and in such manner as the Government thinks fit, of specifications, drawings and other documents; for securing and regulating the making, printing, publishing, and selling of indexes to, and abridgements of, specifications and other documents in the Department of Patents, Designs and Trade Marks; and providing for the inspection of indexes and abridgements and other documents; (ee) for the manner in which fees leviable under this Act may be paid; (eee) for ensuring secrecy with respect to patents to which section 21A applies;] generally for regulating the business of the Department of Patents, Designs and Trade Marks, the conduct of proceedings before the Registrar, and all things by this Act placed under the direction or control of the Registrar] or of the Government; and generally for the purpose of carrying into effect the provisions of this Act. 例文帳に追加

政府は、本法の規定を条件として、政府が目的に適うと考える次の規則を制定することができる。本法に基づく登録業務の管理する規則。意匠の目的による商品の分類する規則。明細書、図面及びその他の書類の副本の作成又は要求する規則。政府が適切と考える価格及び方式で明細書、図面等の書類の謄本の公開及び販売を確保し管理する規則。特許意匠商標庁における明細書及びその他書類の索引及び要約の作成、印刷、発行及び販売を確保し管理する規則。また、索引及び要約等の書類の閲覧に備える規則。本法に基づき賦課できる手数料を支払う方法に係る規則。第21A 条が適用される特許について秘密保持を確保する規則。特許意匠商標庁の業務、登録官による手続きの処理、及び本法により登録官又は政府の指示又は管理下に定められた事柄を一般的に管理する規則。一般的に本法の規定を実施する目的による規則。 - 特許庁

(6) The provisions of subsection (5) shall cease to have effect with regard to any registered user of a trade mark . (a) if the trade mark ceases to be a registered trade mark for any reason; (b) if the goods or services for which the trade mark is registered are subsequently limited so as to exclude any or all of the goods or services in respect of which the registration of the registered user has been made; (c) if the registered proprietor ceases to exercise control over the use of the trade mark and over the quality of the goods or services provided by the registered user concerned in relation to that trade mark; (d) at the date of expiration of the last registration of the trade mark unless a fresh application under subsection (2) accompanies any application for renewal of the registration of that trade mark; (e) at the date of any assignment or transmission of the registered trade mark, unless and until the devolution of title is recorded on the Register in accordance with the provisions of this Act and the subsequent proprietor of the registered trade mark makes a fresh application under subsection (2).例文帳に追加

(6) (5)は，次の場合は，何れの商標の登録使用者についても効力を失う。 (a) 当該商標が何らかの理由で登録商標でなくなった場合 (b) 当該商標の登録に係る商品又はサービスが登録後に制限され，登録使用者の登録の対象であった商品又はサービスの全部又は一部が除外されることになった場合 (c) 登録所有者が，当該商標の使用について及び当該商標の登録使用者が提供する商品又はサービスの質について管理を行わなくなった場合 (d) 当該商標の最終登録満了日において，(2)に基づく新たな申請が当該商標の登録更新申請を伴っていない場合 (e) 当該登録商標の譲渡又は移転の日において，権原の移転が本法の規定に従って登録簿に登録されていない場合は，それが登録されるまで，また，当該登録商標の後の所有者が(2)に基づく新たな申請をしていない場合は，それがされるまで - 特許庁

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

Another matter I would like to mention is the stability of the financial system. This is a global issue, with currencies around the world in a very unstable condition due to the Greek shock and the Irish crisis. In that respect, a certain degree of agreement was recently reached at the Basel Committee on Banking Supervision and at wider forums, such as the G20 summit in Seoul and G-8. However, there are still some issues over which differences remain. In light of the increasingly important role of the financial sector, I feel the growing importance of international initiatives concerning financial regulation. In the future, in order to prevent the recurrence of a financial crisis and to strengthen the financial system, Japan will continue to actively participate in international debates on a broad range of tasks agreed on at the G20 summit. Although Japan slipped to No. 3 in terms of the size of GDP, it is still among the top three as an economic power. Since the Lehman shock in particular, Japan’s position in the global economy has become increasingly important at a time when Asia is achieving remarkable economic development. Therefore, Japan will actively participate in such debates. 例文帳に追加

それから、もう一点がまさに金融システムの安定でございまして、これはもう世界的な話でございまして、ギリシャ・ショックあるいはアイルランド危機の問題を見ても、非常に通貨というものが世界全体で今まだ、非常に不安定な状態でございます。そういった意味で、先般バーゼル銀行監督委員会、あるいはそれを包含しての、11月のソウルサミット、Ｇ8、Ｇ20である程度合意ができたわけでございますけれども、まだ詰めていないところもございますので、そういったところを勘案して、益々金融は極めて重要な役割を果たしていることに鑑みて、金融規制に関する国際的な取り組みが益々重要になってきたというふうに私自身も実感するわけでございます。今後とも金融危機再発防止、それから金融システムの強化に向けて、Ｇ20サミットで合意された幅広い課題に対する国際的な論議に、引き続き積極的に日本国としても、（GDPが世界第）3番目になったというようなお話もございますけれども、世界で2番目、3番目の経済力を有している国でございますし、特にリーマン・ショックの後も、アジアの経済的な進展が著しいという時代において、大変日本が置かれた経済における国際的な地位の重要性というのは、ある意味で重要になってきていると、こう思うわけでございますから、そういったところで積極的に参画をしてまいりたいというふうに思っております。 - 金融庁

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"): 例文帳に追加

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二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は、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）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

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in Article 68-92(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as "specified dividends of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

３　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

(a) After the action of the Examiner, if the same be adverse in any respect, the applicant, if he persists in his application for a patent, must reply thereto and may request re-examination or reconsideration, with or without amendment. (b) In order to be entitled to re-examination or reconsideration, the applicant must make a request therefor in writing, and he must distinctly and specifically point out the supposed errors in the Examiner’s action; the applicant must respond to every ground of objection and rejection in the prior Examiner’s action (except that request may be made that objections or requirements as to form, not necessary to further consideration of the claims, be held in abeyance until a claim is allowed), and the applicant’s action must appear throughout to be a bona fide attempt to advance the case to final action. The mere allegation that the Examiner has erred will not be received as a proper reason for such reexamination or reconsideration. (c) In amending an application in response to a rejection, the applicant must clearly point out the patentable inventiveness and novelty which he thinks the claims present, in view of the state of the art disclosed by the references cited or the objections made. He must also show how the amendments avoid such references or objections.例文帳に追加

(a)審査官による処分後，その処分が何れかの点において出願人に不利であった場合において，出願人がその特許出願を続行しようとするときは，出願人は，当該処分に応答した上で，補正して又は補正することなく再審査又は再審理を請求することができる。 (b)再審査又は再審理の権利を得るためには，出願人は，書面によりこれを請求しなければならず，審査官による処分の過誤と考えられる点を明瞭かつ詳細に指摘しなければならない。出願人は，審査官による以前の処分における異論及び拒絶の理由の何れにも応答しなければならない(ただし，クレームの更なる検討には関係しない方式についての異論又は要求を，クレームが許容されるまで保留にするように求める請求をすることができる)。また，出願人の行為は，一貫して，出願を最終処分まで進めるための善意の試みであることを示すものでなければならない。審査官が過誤を犯した旨の単なる主張は，再審査又は再審理の適切な理由として認められない。 (c)拒絶に応答して出願を補正するに際し，出願人は，引例によって開示された技術水準又は申し立てられた異論を考慮して，クレームが提示していると考える特許可能な発明性及び新規性を明瞭に指摘しなければならない。出願人は，当該補正が当該引例又は異論をどのように回避するかも示さなければならない。 - 特許庁

The Team, chaired by Mr. Ohtsuka, will first direct its efforts at thoroughly publicizing the system under the revised Money Lending Act. Although the FSA had worked strenuously to make the system widely known, we were told at this press conference that they were still inadequate. The Team will conduct fact-finding with respect to the implementation status and the impact of the amended Money Lending Act. As the revised Money Lending Act was passed unanimously by all the parties at the Diet with the aim of reducing multiple debtors, the Team will get a grasp of the actual situation as to whether the legislation is functioning as intended in reality, how it is being implemented and what kind of impact it has had, and then conduct a follow-up inspection of the system.In government administration, where I have spent 25 years of my career as mentioned before, the basic assumption of bureaucracy had long been to be “infallible”—that is, not to make any mistakes. However, there has been a change in government. 例文帳に追加

そういったことで、私がこの前申し上げましたように、大塚耕平（副大臣）座長に、（改正）貸金業法による制度の、まず周知徹底、一生懸命、金融庁としても徹底したつもりでございますけれども、まだまだ足らないというようなご指摘をこの記者会見でもいただいたと思っていまして、それを、さらに制度の周知徹底、そして（改正）貸金業法の施行状況、影響についての実態の把握、やはり（改正）貸金業法というのは「多重債務者を減らそう」と全党一致で国会を通過した法律でございますけれども、本当に、法の趣旨がきちんと、現実にどうなっているのかということを、その施行状況、影響についての実態を把握して、そういった意味で、改正貸金業法に係る制度のフォローアップ点検をさせていただいたのですけれども、私がこの前も申し上げましたように、私もこの世界に25年もおらせていただきますが、行政というのは、一切、無謬（むびゅう）性といいますか、間違わないということが長い間の官僚制度の基本でしたけれども、私は、やはり政権交代もしましたし、やはり、特に専業主婦（夫）、主婦（夫）には婦人も夫も入りますけれども、同意書が必要であると。 - 金融庁

Until either a patent has been issued on the basis of the application or the application is refused, or is abandoned and no longer subject to reinstatement, or is withdrawn, the Commissioner shall not make the certification referred to in subsection 163(2) in respect of a person, including an independent expert, unless the Commissioner has received an undertaking by that person to the applicant (a) not to make any sample of biological material furnished by the international depositary authority or any culture derived from such sample available to any other person before either a patent is issued on the basis of the application or the application is refused, or is abandoned and no longer subject to reinstatement, or is withdrawn; and (b) to use the sample of biological material furnished by the international depositary authority and any culture derived from such sample only for the purpose of experiments that relate to the subject-matter of the application until either a patent is issued on the basis of the application or the application is refused, or is abandoned and no longer subject to reinstatement, or is withdrawn. 例文帳に追加

当該出願を基礎として特許が発行され，又は当該出願が拒絶され，放棄されて回復の可能性がなくなり，若しくは取り下げられるまでは，長官は，独立専門家を含む当該請求人に関して第163条(2)にいう証明を行ってはならない。ただし，長官が当該請求をした者の出願人に対する次の事項の保証を取り付けた場合は，この限りでない: (a) 当該出願を基礎として特許が発行され，又は当該出願が拒絶され，放棄されて回復の可能性がなくなり，若しくは取り下げられる前には，国際寄託当局により分譲された如何なる生物材料の試料又は当該試料に由来する如何なる培養物も，他の何人にも入手可能にさせないこと，及び (b) 当該出願を基礎として特許が発行され，又は当該出願が拒絶され，放棄されて回復の可能性がなくなり，若しくは取り下げられるまでは，国際寄託当局により分譲された生物材料の試料又は当該試料に由来する如何なる培養物も，専ら当該出願の主題に関連する試験の目的のためにのみ使用すること - 特許庁

(2) The right to exploit a trademark may be granted by the owner thereof (licensor) to another person (licensee) under the terms of a license agreement in respect of all or some of the goods and services specified in the certificate. The license contract allowing to licensee to exploit the trademark shall specify that the quality of the licensee’s goods or services shall not be inferior to that of the licensor’s goods and services and that the observance of the said condition may be ensured by the licensor. The effects of the license contract shall end with the end of the right to a trademark. The transfer of the right to the trademark to another person shall not entail the cessation of the license contract.例文帳に追加

(2) 商標使用権は、登録証で指定される商品及び役務のすべてまたは一部について使用許諾契約の条件に基づき、その商標権者(ライセンサー)により他人(ライセンシー)に付与できる。ライセンシーに商標使用を許諾する使用許諾契約には、使用権者の商品または役務の品質がライセンサーの商品及び役務に劣ることがあってはならないこと及びライセンサーにより当該条件の順守が確保できることを明記するものとする。 使用許諾契約の効力は商標権の終了にともない終了するものとする。 他人への商標権の移転により使用許諾契約は中断されない。 法人が分割された場合、商標権は、商品または関連役務行為が移行する新規設立法人に移転されるものとする。 各新規設立法人が商標が登録された商品または役務の製造に係る活動部分を保有する場合、新規法人は商標の共同商標権者となるものとする。ただし、当事者間で合意があることを条件とする。 - 特許庁

(2) if the mark has become misleading or contrary to law and order or morality since it was registered or became established. A trademark registration shall be invalidated if the trademark has not been used for the last five years and the proprietor is unable to give a proper reason for the non-use. Use of a trademark with the proprietor’s consent shall be considered equivalent to use by the proprietor. Invalidation of a registration may not be sought, however, if the trademark has been used after the expiry of a five-year period of non-use but before the request for invalidation. In such case any use of the trademark that occurred during the three months preceding the request for invalidation shall not be considered if the preparations for use commenced only after the proprietor became aware that a request for invalidation might be filed. If the ground for invalidation of a registration concerns only some of the goods for which the trademark has been registered, the registration will be invalidated only in respect of those goods. 例文帳に追加

(2) 商標がその登録時又は確立時から後に誤認を生じさせるようになったか又は法律若しくは公序良俗に反するものとなった場合 登録商標が過去5年間使用されておらず，かつ，所有者がその不使用について正当な理由を提示することができない場合は，当該商標の登録は無効とされる。所有者の同意を得た上での商標の使用は，所有者自身による使用と同等であるとみなされる。ただし，5年間の不使用期間が経過したが登録無効の請求がある前に当該商標が使用された場合は，登録無効を請求することはできない。無効の請求前3月以内に行われた当該商標の使用は，当該使用の準備が無効請求の行われることを所有者が知った後に開始された場合は，考慮されないものとする。 登録無効の理由が，商標が登録された商品の一部について存在するに過ぎない場合は，登録は，それらの商品についてのみ無効とされる。 - 特許庁

Article 63 (1) With respect to the permission or the approval on business commencement for a designated fishery, the provisions of paragraph (1), Article 34 (Restrictions or Conditions of Fishery Right), Article 35 (Notification of Absence from Work), paragraph (1) and paragraph (2) of Article 37, paragraph (1), paragraph (2), paragraph (6) through paragraph (10) and paragraph (13) through paragraph (15) of Article 39 (Rescission of Fishery Right) and Article 12 (Measures for Fishery Employees) of the Aquatic Resources Conservation Act (Act No. 313 of 1951) shall apply mutatis mutandis. In this case, "the Governor concerned" shall be deemed to be replaced with "the Agriculture, Forestry and Fisheries Minister"; "when granting a license, if he/she finds it necessary for ... other public interest" in paragraph (1), Article 34, with "when he/she finds it necessary for ...other public interest"; "fisheries adjustment" in paragraph (1), Article 39, with "the protection of reproduction of aquatic animals and plants, fisheries adjustment"; "the prefectural government concerned" in paragraph (6), paragraph (10) and paragraph (13) of the same Article, with "the national government"; "the Governor concerned, after he/she hears the opinions of the Sea-area Fisheries Adjustment Commission concerned" in paragraph (8) of the same Article, with "the Agriculture, Forestry and Fisheries Minister"; "paragraph (10), paragraph (2), Article 34 (Consultation with the Sea-area Fisheries Adjustment Commission) and paragraph (4), Article 37 (Hearing of Opinions)" in paragraph (14) of the same Article, with "paragraph (10)"; "the disposition for nonpayment of local tax" in paragraph (15) of the same Article, with "the disposition for nonpayment of national tax"; "paragraph (5), Article 10" in Article 12 of the same Act, with "paragraph (1), Article 39 of the Fisheries Act applied mutatis mutandis in Article 63 of the same Act"; and "the day of the public notice of paragraph (4) of the same Article," with "the day when the permission is rescinded." 例文帳に追加

第六十三条　指定漁業の許可又は起業の認可に関しては、第三十四条第一項（漁業権の制限又は条件）、第三十五条（休業の届出）、第三十七条第一項及び第二項、第三十九条第一項、第二項、第六項から第十項まで及び第十三項から第十五項まで（漁業権の取消し）並びに水産資源保護法（昭和二十六年法律第三百十三号）第十二条（漁業従事者に対する措置）の規定を準用する。この場合において、「都道府県知事」とあるのは「農林水産大臣」と、第三十四条第一項中「公益上必要があると認めるときは、免許をするにあたり、」とあるのは「公益上必要があると認めるときは、」と、第三十九条第一項中「漁業調整」とあるのは「水産動植物の繁殖保護、漁業調整」と、同条第六項、第十項及び第十三項中「都道府県」とあるのは「国」と、同条第八項中「都道府県知事が海区漁業調整委員会の意見を聴いて」とあるのは「農林水産大臣が」と、同条第十四項中「第十項、第三十四条第二項（海区漁業調整委員会への諮問）並びに第三十七条第四項（意見の聴取）」とあるのは「第十項」と、同条第十五項中「地方税の滞納処分」とあるのは「国税滞納処分」と、同法第十二条中「第十条第五項」とあるのは「漁業法第六十三条において準用する同法第三十九条第一項」と、「同条第四項の告示の日」とあるのは「その許可の取消しの日」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

(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

(1) Where any person has applied for protection of any trade mark in a Convention country or prescribed foreign country, such person or his legal representative or assignee, after furnishing a declaration within the prescribed time indicating the date of the application and the country in which it was made, shall in respect of the application for registration of his trade mark, be entitled to a right of priority and such application in Malaysia shall have the same date as the date of the application for protection in the Convention country or prescribed foreign country concerned, as the case may be, subject to the following: (a) that the application for registration is made within six months from the date of application for protection in the Convention country or prescribed foreign country concerned, as the case may be; and where an application for protection is made in more than one Convention country or prescribed foreign country, the period of six months referred to herein shall be reckoned from the date on which the earlier or earliest of those applications is made; (b) that the applicant shall be either a national or resident of, or a body corporate incorporated under the laws of, the Convention country or prescribed foreign country concerned, as the case may be; and (c) that nothing in this section shall entitle the proprietor of a trade mark to recover damages for infringements or any happening prior to the date on which the application for protection of the trade mark is made in Malaysia.例文帳に追加

(1) 何人かがある条約国又は所定の外国において商標の保護出願をした場合は，その者若しくはその者の法律上の代表者又は譲受人は，当該出願の出願日及び出願を行った国を明記した書面を所定期間内に提出した後，自己の商標に関する当該登録出願に関して優先権を享受する権限を有し，当該商標のマレーシアでの登録出願について，前記条約国又は場合により所定の外国における保護出願日と同一の出願日が付与されるものとする。ただし，次に従うことを条件とする。 (a) 登録出願が，当該条約国又は場合により所定の外国での保護出願の日から6月以内に行われること。保護出願が2以上の条約国又は所定の外国でなされた場合は，前記の6月の期間は，それら複数出願中の最先のものがなされた日から起算するものとする。 (b) 出願人が，当該条約国又は場合により所定の外国の国民若しくは住民又は法律に基づき設立された一般法人であること，及び (c) 本条の如何なる規定も，当該商標の保護出願がマレーシアで行われた日より前に生じた当該商標の侵害行為その他の事由による損害について賠償を求める権利を当該商標の所有者に与えるものではないこと - 特許庁

(5) With respect to the application of the provisions of paragraph (1) of Article 32-2, Article 32-3, paragraphs (1) through (3) of Article 32-4, paragraph (1) of Article 32-5, the proviso to paragraph (2) of Article 34, Article 36, paragraph (2) of Article 38-2, paragraph (1) of the preceding Article, and paragraph (5) and the proviso to paragraph (6) of the following Article, in the event that the committee stipulated in paragraph (1) makes a decision by a majority of four fifths or more of the members regarding matters stipulated in paragraph (1) of Article 32-2 ,Article 32-3, paragraphs (1) and (2) of Article 32-4, paragraph (1) of Article 32-5, the proviso to paragraph (2) of Article 34, paragraph (1) of Article 36, paragraph (2) of Article 38-2, paragraph (1) of the preceding Article, and paragraph (5) and the proviso to paragraph (6) of the following Article, the phrase "agreement with a labor union organized by a majority of the workers at the workplace (in the case that such union is organized), or with a person representing a majority of the workers (in the case that such union is not organized)" in paragraph (1) of Article 32-2 shall be read as "agreement with a labor union organized by a majority of the workers at the workplace (in the case that such union is organized), or with a person representing a majority of the workers (in the case that such union is not organized), or a resolution of the committee stipulated in paragraph (1) of Article 38-4 (hereinafter referred to as 'resolution' except in paragraph (1) of Article 106)", the phrase "written agreement" in Article 32-3, paragraphs (1) through 3 of Article 32-4, paragraph (1) of Article 32-5, the proviso to paragraph (2) of Article 34, paragraph (2) of Article 36, paragraph (2) of Article 38-2, paragraph (1) of the preceding Article, and paragraph (5) and the proviso to paragraph (6) of the following Article shall be read as "written agreement or resolution", , the phrase "with the consent of either a labor union organized by a majority of the workers at the workplace concerned (in the case that such labor union is organized) or a person representing a majority of the workers at a workplace (in the case that such labor union is not organized)" in paragraph (2) of Article 32-4 shall be read as "with the consent of either a labor union organized by a majority of the workers at the workplace concerned (in the case that such labor union is organized) or a person representing a majority of the workers at a workplace (in the case that such labor union is organized), or based on a resolution", the phrases "notified the relevant government agency of the such agreement" and "in accordance with the provisions of the said agreement" in paragraph (1) of Article 36 shall be read respectively as "notified the relevant government agency of the such agreement or resolution" and "in accordance with the provisions of the said agreement or resolution", the phrases "or the person representing a majority of the workers who enter into the agreement stipulated in paragraph (1)" and "the said agreement" in paragraph (3) of Article 36 shall be read respectively as "or the person representing a majority of the workers who enter into the agreement stipulated in paragraph (1), or the committee members making the resolution stipulated in the said paragraph," and "the said agreement or resolution", and the phrase "or the person representing a majority of the workers who enter into the agreement stipulated in paragraph (1)" in paragraph (4) of Article 36 shall be read as "or the person representing a majority of the workers who enter into the agreement stipulated in paragraph (1), or the committee members making the resolution stipulated in the said paragraph". 例文帳に追加

５　第一項の委員会においてその委員の五分の四以上の多数による議決により第三十二条の二第一項、第三十二条の三、第三十二条の四第一項及び第二項、第三十二条の五第一項、第三十四条第二項ただし書、第三十六条第一項、第三十八条の二第二項、前条第一項並びに次条第五項及び第六項ただし書に規定する事項について決議が行われた場合における第三十二条の二第一項、第三十二条の三、第三十二条の四第一項から第三項まで、第三十二条の五第一項、第三十四条第二項ただし書、第三十六条、第三十八条の二第二項、前条第一項並びに次条第五項及び第六項ただし書の規定の適用については、第三条の二第一項中「協定」とあるのは「協定若しくは第三十八条の四第一項に規定する委員会の決議（第百六条第一項を除き、以下「決議」という。）」と、第三十二条の三、第三十二条の四第一項から第三項まで、第三十二条の五第一項、第三十四条第二項ただし書、第三十六条第二項、第三十八条の二第二項、前条第一項並びに次条第五項及び第六項ただし書中「協定」とあるのは「協定又は決議」と、第三十二条の四第二項中「同意を得て」とあるのは「同意を得て、又は決議に基づき」と、第三十六条第一項中「届け出た場合」とあるのは「届け出た場合又は決議を行政官庁に届け出た場合」と、「その協定」とあるのは「その協定又は決議」と、同条第三項中「又は労働者の過半数を代表する者」とあるのは「若しくは労働者の過半数を代表する者又は同項の決議をする委員」と、「当該協定」とあるのは「当該協定又は当該決議」と、同条第四項中「又は労働者の過半数を代表する者」とあるのは「若しくは労働者の過半数を代表する者又は同項の決議をする委員」とする。 - 日本法令外国語訳データベースシステム

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

Article 114 (1) In the case where the copyright holder, the holder of the right of publication or the holder of the neighboring rights (in this paragraph referred to below as "the copyright holder, etc.") asserts against a person who intentionally or negligently infringes upon the holder's copyright, right of publication or neighboring rights, as the case may be, a claim for compensation for damages sustained by said holder as a result of such infringement, and such infringer has transferred the ownership of the object made by way of such an act of infringement or has made a public transmission (including, in the case of an automatic public transmission, by making transmittable) constituting such an act of infringement, then the amount obtained by multiplying [(a)] the number of objects the ownership of which has been so transferred or the number of reproductions of works or performance, etc. made as a result of reception by the public of such public transmissions (in this paragraph referred to below as "the reception reproductions"), as the case may be (such number is in this paragraph referred to below as "the number transferred, etc."), by [(b)] the per unit profit of the objects (including reception reproductions) that the copyright holder, etc. could have sold had there been no such act of infringement, can be regarded as the amount of damages suffered by such copyright holder, etc., but only within the limit of the copyright holder's ability to sell or take other [similar] actions with respect to said objects. However, when there exist circumstances under which the copyright holder, etc. could not have sold such objects in such number corresponding, in whole or in part, to the number transferred, etc., then the amount corresponding to such number shall be deducted. 例文帳に追加

第百十四条　著作権者、出版権者又は著作隣接権者（以下この項において「著作権者等」という。）が故意又は過失により自己の著作権、出版権又は著作隣接権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為によつて作成された物を譲渡し、又はその侵害の行為を組成する公衆送信（自動公衆送信の場合にあつては、送信可能化を含む。）を行つたときは、その譲渡した物の数量又はその公衆送信が公衆によつて受信されることにより作成された著作物若しくは実演等の複製物（以下この項において「受信複製物」という。）の数量（以下この項において「譲渡等数量」という。）に、著作権者等がその侵害の行為がなければ販売することができた物（受信複製物を含む。）の単位数量当たりの利益の額を乗じて得た額を、著作権者等の当該物に係る販売その他の行為を行う能力に応じた額を超えない限度において、著作権者等が受けた損害の額とすることができる。ただし、譲渡等数量の全部又は一部に相当する数量を著作権者等が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。 - 日本法令外国語訳データベースシステム

(7) Within the amount of money subsidized to NTT West (hereinafter referred to as "the amount of subsidization") by NTT East under the provisions of the preceding article as a disposition of the settled profits related to each business year which ends within three years after the incorporation of NTT East (limited to only the business year of which ending date is the same as the ending date of the business year of the NTT West (hereinafter referred to as "the applicable business year")), the amount of money not exceeding the amount of deficit (which shall be equal to the deficit under the provisions of Article 2 paragraph (19) of the Corporate Tax Act (Act No. 34 of 1965) in cases where the amount of money equivalent to said amount of subsidization is excluded from its profits) in the corresponding business year of NTT West (meaning the business year whose ending date is the same as said applicable business year; the same shall apply hereinafter) shall be deductible in the accounting of said applicable business year. In this case, with respect to the application of the provisions of Article 37 of the same act to NTT East, "the accounted amount" in paragraph (1) of the same article shall be read as "except the accounted amount (the amount of money under the provisions of Article 12 paragraph (7) of the Supplementary Provisions of the Act to Amend the Nippon Telegraph and Telephone Corporation Act (Act No. 98 as of 1997) within the amount of deficit equal to the amount of subsidization (in the following paragraph referred to as "the amount of subsidization deductible"))", and "excluding the amount of contributions" in paragraph (2) of the same article shall be read as "except the amount of donations and the amount of subsidization deductible". 例文帳に追加

７　東会社が、その設立の日以後三年以内に終了する各事業年度（その終了の日を西会社の事業年度終了の日と同じくする事業年度に限る。以下「適用年度」という。）の確定した決算において利益の処分による経理をした前条の規定により西会社に対して交付する金銭の額（以下「交付金の額」という。）のうち西会社の対応年度（その終了の日を当該適用年度終了の日と同じくする事業年度をいう。以下同じ。）において生じた欠損金額（当該交付金の額に相当する金額を益金の額に算入しなかったとした場合に生じることとなる法人税法（昭和四十年法律第三十四号）第二条第十九号に規定する欠損金額に相当する金額とする。）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。この場合において、東会社に対する同法第三十七条の規定の適用については、同条第一項中「経理をした金額」とあるのは「経理をした金額（日本電信電話株式会社法の一部を改正する法律（平成九年法律第九十八号）附則第十二条第七項に規定する交付金の額のうち同項に規定する欠損金額に達するまでの金額（次項において「損金算入交付金額」という。）を除く。）」と、同条第二項中「寄付金の額を除く」とあるのは「寄付金の額及び損金算入交付金額を除く」とする。 - 日本法令外国語訳データベースシステム

(5) "False trade description" means- (a) to use a trade description which is untrue or misleading in a material respect as regards the goods or services to which it is applied; (b) to make such an addition, effacement or alteration to a trade description as regards the goods or services as are untrue or misleading; (c) to indicate in a trade description that the accurate amount of the goods which are contained in the container is more than the amount of the standard yards or standard meters; (d) to apply any marks or arrangement or combination thereof to any item of goods in such manner as to be likely to lead persons to believe that the goods are the manufacture or merchandise of some person other than the person whose merchandise or manufacture they really are; or (e) to use any false name or initials of a person to a trade description 7 of goods or services in such manner as if such name or initials were- (i) not a trademark or a part of a trademark; and (ii) identical with or deceptively similar to the name or initials of a person carrying on business in connection with goods or services of the same description and who has not authorised the use of such name or initials; and (iii) either the name or initials of a fictitious person or of some person not bona fide carrying on business in connection with such goods or services; and any trade description, though it is a trademark or a part of a trademark, shall be considered as false trade description within the meaning of this Act; 例文帳に追加

(5)「虚偽の商品表示」とは次に挙げるものをいう。(a)当該表示が付される商品又は役務の重要な点において不実であるか誤認を生ずるおそれのある商品表示を使用すること。(b)商品又は役務に関する商品表示に不実であるか誤認を生ずるおそれのある追加、削除又は改変を行うこと。(c)商品表示で、容器内に入れられた商品の正確な量がヤード原器又はメートル原器の総量より多いように示すこと。(d)商品のいずれの品目であっても、実際にその者のものである品物又は製品をそれ以外の者の商品又は製品であると人に誤認させるおそれのある方法で、当該品目に何らかの標章又はその配列若しくは組合せを付すること。(e)商品又は役務の商品表示に虚偽の名称又は人の頭文字を、当該名称又は頭文字が次に掲げるものであるかのような方法で使用すること。(i)商標ではない、又は商標の一部ではないもの(ii)当該表示を付した商品又は役務と関連する事業を営む者であって、その者の名称又は頭文字の使用を許諾していない者の名称又は頭文字と同一であるか又はまぎらわしいもの(iii)架空の人物又は当該表示を付した商品又は役務と関連する事業を営む、善良ではない者の名称又は頭文字いかなる商品表示も、商標であると商標の一部であるとを問わず、本法の目的の範囲内で虚偽の商品表示とみなされる。 - 特許庁

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies. 例文帳に追加

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。 - 日本法令外国語訳データベースシステム

(v) With respect to the establishment of the standards of judgment under Article 26, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the recognition under Article 27, paragraph 1, the recognition of change under Article 28, paragraph 1, the rescission of recognition under Article 29, the opinions under Article 30, the guidance and advice under Article 32, the recommendation prescribed in Article 33, paragraph 1, the publication under Article 33, paragraph 2, the order under Article 33, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 3 and paragraph 4: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Recycled Products or businesses of manufacturing, processing, repairing or selling the products specified by Cabinet Order under Article 26, paragraph 1 that use the respective Specified Resources-Recycled Products as parts, or the Minister of the Environment. 例文帳に追加

五 　第二十六条第一項の規定による判断の基準となるべき事項の策定、第二十六条第二項に規定する当該事項の改定、第二十七条第一項の規定による認定、第二十八条第一項の規定による変更の認定、第二十九条の規定による認定の取消し、第三十条の規定による意見、第三十二条に規定する指導及び助言、第三十三条第一項に規定する勧告、第三十三条第二項の規定による公表、第三十三条第三項の規定による命令並びに第三十七条第三項及び第四項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定再資源化製品の製造、加工、修理若しくは販売の事業又は当該指定再資源化製品を部品として使用する第二十六条第一項の政令で定める製品の製造、加工、修理若しくは販売の事業を所管する大臣及び環境大臣 - 経済産業省

(iv) With respect to the establishment of the standards of judgment under Article 18, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the guidance and advice prescribed in Article 19, the recommendation prescribed in Article 20, paragraph 1, the publication under Article 20, paragraph 2, the order under Article 20, paragraph 3, the establishment of the standards of judgment under Article 21 paragraph 1, the revision of the standards under Article 21, paragraph 2, the guidance and advice prescribed in Article 22, the recommendation prescribed in Article 23, paragraph 1, the publication under Article 23, paragraph 2, the order under Article 23, paragraph 3, the establishment of the standards for labeling under Article 24, paragraph 1, the recommendation prescribed in Article 25, paragraph 1, the publication under Article 25, paragraph 2, the order under Article 25, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 2: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Saved Products, businesses of manufacturing, processing, repairing or selling the respective Specified Reuse-Promoted Products, or businesses of manufacturing, processing or selling the respective Specified Labeled Products (in the case of business operators who order the manufacture of Specified Labeled Products to be used for their businesses, such businesses). 例文帳に追加