| 意味 | 例文 (999件) |
In respectの部分一致の例文一覧と使い方
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(3) Members representing at least one thousandth (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or one thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in paragraph (1)), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation), may demand the directors that, no later than eight weeks (or any shorter period prescribed by the articles of incorporation) prior to the date of the general meeting of members, members be notified of the outline of any proposal to be submitted by said member with respect to an agenda item of the meeting (or, where a notice is to be given under Article 299, paragraph (2) (excluding the items (i) and (ii)) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1), such outline be described in, or recorded on, that notice); provided, however, that this shall not apply to the cases where the proposal is in violation of any applicable law or regulation or the articles of incorporation, or where three years have not elapsed since the day on which an essentially identical proposal was not approved by at least one tenth of the membership (or any smaller proportion prescribed by the articles of incorporation) in the general meeting of members. 例文帳に追加
３ 社員総数の千分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員又は千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、第一項に規定する政令で定める数以上の社員）で六月（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）前から引き続いて社員である者は、取締役に対し、社員総会の日の八週間（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）前までに、社員総会の目的である事項につき当該社員が提出しようとする議案の要領を通知すること（第四十一条第一項において準用する会社法第二百九十九条第二項（各号を除く。）又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）を請求することができる。ただし、当該議案が法令若しくは定款に違反する場合又は実質的に同一の議案につき社員総会において総社員の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の賛成を得られなかった日から三年を経過していない場合は、この限りでない。 - 日本法令外国語訳データベースシステム
(3) Members representing at least one thousandth (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or one thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 39, paragraph (1)), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation), or three (or any smaller number prescribed by the articles of incorporation) or more general representatives may demand the directors that, no later than eight weeks (or any shorter period prescribed by the articles of incorporation) prior to the date of the General Meeting, members be notified of the outline of any proposal to be submitted with respect to an agenda item of the meeting (or, where a notice is to be given under Article 299, paragraph (2) (excluding the items) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1), such outline be described in, or recorded on, that notice); provided, however, that this shall not apply to the cases where the proposal is in violation of any applicable law or regulation or the articles of incorporation, or where three years have not elapsed since the day on which an essentially identical proposal was not approved by at least one tenth of the general representatives (or any smaller proportion prescribed by the articles of incorporation) in the General Meeting. 例文帳に追加
３ 社員総数の千分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員若しくは千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、第三十九条第一項に規定する政令で定める数以上の社員）で六月（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）前から引き続いて社員である者又は三名（これを下回る数を定款で定めた場合にあっては、その数）以上の総代は、取締役に対し、総代会の日の八週間（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）前までに、総代会の目的である事項につき議案の要領を通知すること（第四十九条第一項において準用する会社法第二百九十九条第二項（各号を除く。）又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）を請求することができる。ただし、当該議案が法令若しくは定款に違反する場合又は実質的に同一の議案につき総代会において全総代の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の賛成を得られなかった日から三年を経過していない場合は、この限りでない。 - 日本法令外国語訳データベースシステム
(2) Concerning the patent fee, registration fee or other charge to be paid with respect to Patent Rights, etc. or the Rights to Receive Patent, etc. or the Patent Rights, etc. obtained based on the Right to Receive Patent, etc., these rights being owned by a Research and Development Incorporated Administrative Agency (hereinafter referred to simply as "Research and Development Incorporated Administrative Agency") and pertaining to research results related to technologies of said Research and Development Incorporated Administrative Agency and having been assigned, prior to the date of partial enforcement, to a person who has received an accreditation pursuant to paragraph 1 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act (limited to persons who conduct the operation of transferring research results related to technologies of Research and Development Incorporated Administrative Agencies prescribed in the same paragraph to private business operators who intend to utilize these research results; in the next paragraph referred to as "Research and Development Incorporated Administrative Agency-Related Certified Business Operators "), the provisions of paragraph 2 and paragraph 3 in the same Article, the provisions of paragraph 4, paragraph 6 and paragraph 8 of Article 12 in the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 2 of same Article, the provisions of paragraph 10 of Article 12 of the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 3 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act, and paragraph 4, paragraph 6 and paragraph 8 of the same Article that apply mutatis mutandis to same paragraph shall remain in effect, even after the partial effective date. 例文帳に追加
２ 旧大学等技術移転促進法第十三条第一項の認定を受けた者（同項に規定する試験研究独立行政法人（以下単に「試験研究独立行政法人」という。）における技術に関する研究成果についてその活用を行おうとする民間事業者に対し移転する事業を行う者に限る。次項において「試験研究独立行政法人関係認定事業者」という。）が一部施行日前に譲渡を受けた試験研究独立行政法人における技術に関する研究成果に係る当該試験研究独立行政法人が保有する特許権等若しくは特許を受ける権利等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、同条第二項及び第三項の規定、同条第二項において準用する旧大学等技術移転促進法第十二条第四項、第六項及び第八項の規定並びに旧大学等技術移転促進法第十三条第三項において準用する旧大学等技術移転促進法第十二条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 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid. 例文帳に追加
第三百六条の二 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から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
(2) If the employment insurance rate has been modified pursuant to the preceding paragraph, with regard to the application of the provision of Article 15 of the New Collection Act to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the modification of the employment insurance rate specified by the preceding paragraph (hereinafter referred to as the "date of modification" in this Article to Article 53-4 inclusive of the Supplementary Provisions)), the term "every insurance year the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the following", the term "the first day of such insurance year" with "the first day of the insurance year starting on April 1, 2007", the term "the midst of an insurance year" with "the midst 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 "during such insurance year" with "during the insurance year starting on April 1, 2007", and the term "within 20 days" in the same Article, paragraph (2) shall 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
２ 前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新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事業主（前項の雇用保険率の変更があった日（以下この条から附則第五十三条の四までにおいて「変更日」という。）以後に新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「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」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、「保険年度の中途」とあるのは「その保険年度の中途」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」とあるのは「平成十九年四月一日から始まる保険年度に」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」とする。 - 日本法令外国語訳データベースシステム
We have already entered the home stretch in the study, and at today's cabinet meeting, the cabinet members were instructed to select truly priority items (bills), as the period of the upcoming extraordinary Diet session is short, and we have already notified the Cabinet Secretariat of our bill with its tentative name. What we can do to support SMEs within the authority of the FSA is limited, and as I have been saying, it is necessary to envision the prospect of the overall economy and set the broad course of government policy for economic growth, and the moratorium scheme alone would not provide a hopeful prospect for SMEs; it is also necessary to take concrete measures to increase the jobs and revenues of SMEs and small shops. Therefore, it is very important to implement measures other than those that can be taken within the small areas of the FSA's administrative jurisdiction. As basic polices are to be decided by the Basic Policy Cabinet Committee, which is comprised of the Prime Minister, Minister Fukushima and I, I am in a position to be involved in implementing measures outside the FSA's narrow areas of administrative jurisdiction as cabinet policy. While I do my best in this respect, I will ensure the drafting of a bill that can stand against your criticism as a measure to support SMEs within my area of jurisdiction, as we still have more time till we submit the bill. Senior Vice Minister Otsuka's working group has entered the home stretch in its study on the bill, and it will fix the details based on opinions collected from various sectors. 例文帳に追加
もう第4コーナーを回ってホームストレッチに入りましたから、今も閣議で、今度の臨時国会は期間が短いので、その中で各省庁と重点的なものを整理して出してくれという話がありまして、うちは既に（内閣）官房のほうに、「（仮称）」を付けて（法案名を）提出しておりますが、これも中小・零細企業対策として、金融庁の権限の中でやれることは限られるわけですけれども、これは前から言っているように、もう経済全体の展開をきっちりと構成していく、経済成長に向かっていくという大きなかじ取りがなければならないし、具体的にそうした中小・零細企業、商店等の仕事なり、売上げが増えるための具体的な施策がなされていかなければ、返済を猶予するというようなことだけで、中小・零細企業が「よし頑張るぞ」という気分になるはずはありませんから、そういう狭い金融庁の行政の範囲外の施策、これが極めて大事なことでして、我々としては、私の場合は、総理、私、福島大臣の閣僚の基本委員会、そこで基本的な政策等は決めていくという形にもなっているわけですから、そういう意味では、金融庁の狭い守備範囲だけではなくて、今言ったようなことも、私としては内閣の方針としてそれをやっていくことに関与できる立場におりますから、そういう面も、今後、全力を挙げてやっていきながら、私の守備範囲の中での中小・零細企業対策として、必ず、今、ホームストレッチに入っていますけれども、ちゃんとした法案が仕上げられると思いますから、あと、大塚副大臣のところで、最後の詰めを、今からいろいろな各界から話を更に聞きながら、まだ提出まで時間がありますから、皆さん方の批判にも耐えられるようなちゃんとしたものに仕上げてまいります - 金融庁
(4) When forfeiture is directed on a conviction the Court, before whom the person convicted, may order any forfeited article to be destroyed or otherwise disposed of as the Court thinks fit. Where a person is accused of an offence under section 73 of this Act and proves. (a) that in the ordinary course of his business he is employed on behalf of other persons to apply trademarks or trade descriptions, or, as the case may be, to make dies, blocks, machines, plates, or other instruments for making, or being used in making, trademarks; (b) that in the case which is the subject of the charge he was so employed, 58 and was not interested in the goods or service or other thing by way of profit or commission dependent on the sale of such goods or services or other things, as the case may be; (c) that the took reasonable precautions against committing the offence charged; (d) that he had, at the time of the commission of the alleged offence, on reason to suspect the genuineness of the trademark or trade description; and (e) that on demand made by or on behalf of the prosecutor, he gave all the information in his power with respect to the persons on whose behalf the mark or description was applied; the Court may discharge the person from the complaint. 例文帳に追加
(4)没収が有罪判決について命令された場合、裁判所は、有罪を宣告された者に、没収が命じられたいかなる物品についても廃棄又は裁判所が適切と考えるその他の処分を命ずることができる。本法第73条に定める違反に係る被疑者が次に掲げる事項を立証した場合、裁判所は訴追を取り下げることができる。(a)自己の事業の通常の過程において、他の者に代わり、商標若しくは商品表示を付するために、又は(場合に応じ)、商標の制作用若しくは当該制作に使用される金型、版、機器、板材又はその他の器具を製作するために、当該他の者に雇用されていること。(b)容疑の対象となる事件において、そのように雇用されていた事実、及び、かかる商品若しくは役務(場合に応じ)の販売によって決まる利益若しくは手数料のを得る手段としての当該商品若しくは役務又はその他の物品に関与していなかったこと。(c)容疑の対象となった違反を犯さないよう合理的予防措置を講じていたこと。(d)違反行為を実行したとされる時点において、当該商標又は商品表示の真実性を疑う理由があったこと。(e)検察官により、又は検察官に代わって行われた要求に応じて、当該標章又は表示をその者のために付した者に関し、自らの権能が及ぶすべての情報を提出したこと。 - 特許庁
On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe.例文帳に追加
一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。 - 経済産業省
(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full. 例文帳に追加
4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価（以下「控除対象手数料等」という。）を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の［ ］%に相当する額（以下「管理報酬控除額」という。）を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、［【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合］に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。 - 経済産業省
The Governor in Council may make rules or regulations (a) respecting the form and contents of applications for patents; (b) respecting the form of the Register of Patents and of the indexes thereto; (c) respecting the registration of assignments, transmissions, disclaimers, judgments or other documents relating to any patent; (d) respecting the form and contents of any certificate issued pursuant to this Act; (e) prescribing the fees or the manner of determining the fees that may be charged in respect of the filing of applications for patents or the taking of other proceedings under this Act or under any rule or regulation made pursuant to this Act, or in respect of any services or the use of any facilities provided thereunder by the Commissioner or any person employed in the Patent Office; (f) prescribing the fees or the manner of determining the fees that shall be paid to maintain in effect an application for a patent or to maintain the rights accorded by a patent; (g) respecting the payment of any prescribed fees including the time when and the manner in which such fees shall be paid, the additional fees that may be charged for the late payment of such fees and the circumstances in which any fees previously paid may be refunded in whole or in part; (h) for carrying into effect the terms of any treaty, convention, arrangement or engagement that subsists between Canada and any other country; (i) for carrying into effect, notwithstanding anything in this Act, the Patent Cooperation Treaty done at Washington on June 19, 1970, including any amendments, modifications and revisions made from time to time to which Canada is a party; (j) respecting the entry on, the maintenance of and the removal from the register of patent agents of the names of persons and firms, including the qualifications that must be met and the conditions that must be fulfilled by a person or firm before the name of the person or firm is entered thereon and to maintain the name of the person or firm on the register; (j.1) respecting the submission of documents, information or fees under section 8.1, including (i) the documents, information or fees that may be submitted in electronic or other form under that section, (ii) the persons or classes of persons by whom they may be submitted, and (iii) the time at which they are deemed to be received by the Commissioner; (j.2) respecting the entering or recording of any document or information under section 8.2; (j.3) prescribing the manner in which an application for a patent may be withdrawn and, for the purposes of subsections 10(4) and (5), prescribing the date, or the manner of determining the date, on or before which a request for priority or an application for a patent must be withdrawn; (j.4) respecting requests for priority, including (i) the period within which priority must be requested, (ii) the manner in which and period within which the Commissioner must be informed of the matters referred to in subsection 28.4(2), (iii) the documentation that must be filed in support of requests for priority, and (iv) the withdrawal of requests for priority; (j.5) respecting the time within which requests for examination must be made and prescribed fees must be paid under subsection 35(1); (j.6) respecting the deposit of biological material for the purposes of section 38.1; (j.7) respecting the manner in which amendments may be made to specifications or drawings furnished as part of an application for a patent; (j.8) authorizing the Commissioner to extend, subject to any prescribed terms and conditions, the time fixed by or under this Act for doing anything where the Commissioner is satisfied that the circumstances justify the extension; (k) prescribing any other matter that by any provision of this Act is to be prescribed; and (l) generally, for carrying into effect the objects and purposes of this Act or for ensuring the due administration thereof by the Commissioner and other officers and employees of the Patent Office. 例文帳に追加
総督は次の事項に関し規則を制定することができる: (a) 特許出願の様式及び記載事項 (b) 特許登録簿及びその索引の様式に関する事項 (c) 特許権に関する譲渡，移転，権利の部分放棄，判決又はその他の書類の登録に関する事項 (d) 本法律により発行する証明書の様式及びその記載事項 (e) 本法律又は本法律に基づいて制定された規則に従って特許出願の提出若しくは他の手続を取ることに関し，又は長官若しくは特許庁において雇用された者により提供される役務若しくは施設の利用に関し課される手数料又はその決定方法に関する事項 (f) 特許出願を維持するため若しくは特許付与により得られた権利を維持するための手数料又はその決定方法に関する事項 (g) 時期及び方法を含む所定の手数料の納付，かかる手数料の追納の場合に課する追加手数料，並びに既に納付した手数料の全部又は一部を還付する場合の状況に関する事項 (h) カナダと他の国との間に存在する条約，協定，取決め又は約定の条件の実施に関する事項 (i) 本法律中の如何なる規定にも拘らず，随時の改正，修正及び変更を含めて，1970年6月19日にワシントンで作成され，カナダが締約国である特許協力条約の実施に関する事項 (j) 特許代理人登録簿における個人及び事務所の名称の記入，維持，抹消に関する事項。これには登録簿に個人又は事務所の名称を記入し維持する前にその個人又は事務所が満たさなければならない資格及び条件に関する事項を含む。 (j.1) 第8.1条に基づく書類，情報又は手数料の提出に関する事項。これには次のものを含む。 (i) 同条に基づいて電子的又は他の方式で提出することができる書類，情報又は手数料 (ii) かかる提出をすることのできる者及びこれに類する者，及び (iii) 長官が受領したとみなす時点 (j.2) 第8.2条に基づいて書類又は情報を記入又は記録することに関する事項 (j.3) 特許出願を取り下げる方法を規定する事項，及び第10条(4)及び(5)の適用上，優先権主張若しくは特許出願の取下をその日以前に行うべき日又はその日を決定する方法を規定する事項 (j.4) 次のものを含む優先権主張に関する事項 (i) 優先権主張をすべき期間 (ii) 第28.4条(2)にいう事項を長官に届け出る方式及び期間 (iii) 優先権主張を支持するために提出すべき書類，及び (iv) 優先権主張の取下 (j.5) 第35条(1)に基づいて出願審査の請求及びその所定の手数料の納付をすべき時期に関する事項 (j.6) 第38.1条の適用上，生物材料の寄託に関する事項 (j.7) 特許出願の一部として提出された明細書又は図面の補正の方法に関する事項 (j.8) 状況により正当化されると長官が納得した場合は，所定の条件に従うことを条件として，本法律により又はそれに基づいて何らかの事柄をするために定められた時期を延長する権限を長官に付与することに関する事項 (k) 本法律の何れかの条項に従って規定すべきその他の事項を規定することに関する事項，及び (l) 本法律の目的を達成するため，又は長官及びその他の特許庁の職員が本法律を適切に施行するのを確保するために必要な一般的事項 - 特許庁
(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加
９ 法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム
Article 31 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 86 paragraph (1) of the Telecommunications Business Act as a person to approve conformity with the technical standards specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 52 paragraph (1) of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity approval (technical standards conformity approval prescribed in Article 53 paragraph (1) of the same act; the same shall apply hereinafter in this paragraph) in respect of the terminal equipment (terminal equipment prescribed in Article 53 paragraph (1) of the same act, provided that such terminal equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 53 paragraph (2), Article 54, Article 55 paragraph (1), Article 62 paragraph (1), Article 166 paragraph (2) and Article 167 paragraph (1), paragraph (2) and paragraph (5) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity approval as a technical standards conformity approval issued by a registered approval body (registered approval body prescribed in Article 53 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity approval from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity approval from a registered approval body. In this case, the term "registered approval body" and the term "shall affix" in Article 53 paragraph (2) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加
第三十一条 登録外国適合性評価機関（電気通信事業法第五十二条第一項の総務省令で定める技術基準に適合している旨の認定を行う者として同法第八十六条第一項の総務省令で定める事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。）が端末機器（同法第五十三条第一項に規定する端末機器をいい、当該登録を受けている区分に係るものに限る。次項において同じ。）について技術基準適合認定（同条第一項に規定する技術基準適合認定をいう。以下この項において同じ。）を行った場合には、当該技術基準適合認定を登録認定機関（同条第一項に規定する登録認定機関をいう。以下この条において同じ。）がした技術基準適合認定と、当該登録外国適合性評価機関による技術基準適合認定を受けた者を登録認定機関による技術基準適合認定を受けた者とそれぞれみなして、同法第五十三条第二項、第五十四条、第五十五条第一項、第六十二条第一項、第百六十六条第二項並びに第百六十七条第一項、第二項及び第五項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第五十三条第二項中「登録認定機関」とあるのは「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十一条第一項前段に規定する登録外国適合性評価機関」と、「付さなければならない」とあるのは「付すことができる」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 33 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business listed in Article 38-2 paragraph (1) of the Radio Act as a person to certify that radio equipment conforms to the technical standards prescribed in Chapter III of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity certification (technical standards conformity certification prescribed in Article 38-2 paragraph (1) of the same act; hereinafter the same shall apply in this paragraph) in respect of the specified radio equipment (specified radio equipment prescribed in the same paragraph, provided that such radio equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 38-7 paragraph (1), Article 38-20 paragraph (1), Article 38-21 paragraph (1) and paragraph (2), Article 38-22 paragraph (1), Article 38-23 paragraph (1) and Article 38-30 paragraph (1) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity certification as a technical standards conformity certification issued by a registered certification body (registered certification body prescribed in Article 38-5 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity certification from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity certification from a registered certification body. In this case, the term "registered certification body" and the term "shall affix" in Article 38-7 paragraph (1) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 33 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加
第三十三条 登録外国適合性評価機関（電波法第三章に定める技術基準に適合している旨の証明を行う者として同法第三十八条の二第一項に掲げる事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。）が特定無線設備（同項に規定する特定無線設備をいい、当該登録を受けている区分に係るものに限る。次項において同じ。）について技術基準適合証明（同法第三十八条の二第一項に規定する技術基準適合証明をいう。以下この項において同じ。）を行った場合には、当該技術基準適合証明を登録証明機関（同法第三十八条の五第一項に規定する登録証明機関をいう。以下この条において同じ。）がした技術基準適合証明と、当該登録外国適合性評価機関による技術基準適合証明を受けた者を登録証明機関による技術基準適合証明を受けた者とそれぞれみなして、同法第三十八条の七第一項、第三十八条の二十第一項、第三十八条の二十一第一項及び第二項、第三十八条の二十二第一項、第三十八条の二十三第一項並びに第三十八条の三十第一項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第三十八条の七第一項中「登録証明機関」とあるのは「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十三条第一項前段に規定する登録外国適合性評価機関」と、「付さなければならない」とあるのは「付すことができる」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
(5) Where the copyright holder or the holder of neighboring rights, who publishes by himself or who causes others to publish a commercial phonogram intended for distribution within this country (in this paragraph referred to below as "a commercial phonogram for domestic distribution"), publishes by himself or causes others to publish, outside this country, a commercial phonogram that is the same as said commercial phonogram for domestic distribution and [yet] which is intended for distribution exclusively outside this country (in this paragraph referred to below as "a commercial phonogram for overseas distribution"), [(a)] the act of importing such commercial phonogram for overseas distribution for the purpose of distribution within this country, [(b)] the act of distributing such commercial phonogram for overseas distribution within this country, and [(c)] the act of possessing such commercial phonogram for overseas distribution for the purpose of distributing the same within this country, in each case, by a person who knows that such commercial phonogram is for distribution outside this country, are deemed to constitute acts of infringement of the copyright or neighboring rights in such commercial phonogram, if and to the extent that such distribution, within this country, of such phonograms for overseas distribution is likely to unreasonably adversely affect the profits that could be expected to be obtained by the copyright holder or the holder of neighboring rights by publishing a commercial phonogram for domestic distribution; provided, however, that the foregoing shall not apply to: the act of importing a commercial phonogram for overseas distribution that is the same as a commercial phonogram for domestic distribution with respect to which the period fixed by Cabinet Order (which period shall be seven years or less) from the date of its first publication has lapsed; or the act of distributing, or possessing for the purpose of distributing, within this country, said commercial phonogram for overseas distribution. 例文帳に追加
５ 国内において頒布することを目的とする商業用レコード（以下この項において「国内頒布目的商業用レコード」という。）を自ら発行し、又は他の者に発行させている著作権者又は著作隣接権者が、当該国内頒布目的商業用レコードと同一の商業用レコードであつて、専ら国外において頒布することを目的とするもの（以下この項において「国外頒布目的商業用レコード」という。）を国外において自ら発行し、又は他の者に発行させている場合において、情を知つて、当該国外頒布目的商業用レコードを国内において頒布する目的をもつて輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為は、当該国外頒布目的商業用レコードが国内で頒布されることにより当該国内頒布目的商業用レコードの発行により当該著作権者又は著作隣接権者の得ることが見込まれる利益が不当に害されることとなる場合に限り、それらの著作権又は著作隣接権を侵害する行為とみなす。ただし、国内において最初に発行された日から起算して七年を超えない範囲内において政令で定める期間を経過した国内頒布目的商業用レコードと同一の国外頒布目的商業用レコードを輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為については、この限りでない。 - 日本法令外国語訳データベースシステム
(2) A notification given in accordance with the provisions of Article 32-5-6 of the Old Consumer Products Safety Act with respect to the person who is deemed, pursuant to the provisions of the preceding paragraph, to have obtained certification in accordance with Article 12, paragraph (1) of the New Consumer Products Safety Act shall be deemed to be a notification given in accordance with the provisions of Article 21 of the New Consumer Products Safety Act; the business regulations for which a certification is granted or for which an application is filed in accordance with the provisions of Article 32-5-7, paragraph (1) of the Old Consumer Products Safety Act shall be deemed to be the business regulations for which a notification is given pursuant to the provisions of Article 22, paragraph (1) of the New Consumer Products Safety Act; a suspension and discontinuation of business for which a permission is granted or for which an application is filed pursuant to the provisions of Article 32-5-8 of the Old Consumer Products Safety Act shall be deemed to be a suspension and discontinuation of business for which a notification is given pursuant to the provisions of Article 23 of the New Consumer Products Safety Act; an order given pursuant to the provisions of Article 32-5-13 of the Old Consumer Products Safety Act shall be deemed to be an order given pursuant to the provisions of Article 24 of the New Consumer Products Safety Act; and an order given pursuant to the provisions of Article 32-5-14 of the Old Consumer Products Safety Act shall be deemed to be an order given pursuant to the provisions of Article 26 of the New Consumer Products Safety Act, respectively. 例文帳に追加
２ 前項の規定により新消費生活用製品安全法第十二条第一項の認定を受けているものとみなされた者についての旧消費生活用製品安全法第三十二条の五の六の規定によりした届出は新消費生活用製品安全法第二十一条の規定によりした届出と、旧消費生活用製品安全法第三十二条の五の七第一項の規定による認可を受け又はその申請をしている業務規程は新消費生活用製品安全法第二十二条第一項の規定により届け出た業務規程と、旧消費生活用製品安全法第三十二条の五の八の規定による許可を受け又はその申請をしている業務の休廃止は新消費生活用製品安全法第二十三条の規定により届け出た業務の休廃止と、旧消費生活用製品安全法第三十二条の五の十三の規定によりした命令は新消費生活用製品安全法第二十四条の規定によりした命令と、旧消費生活用製品安全法第三十二条の五の十四の規定によりした命令は新消費生活用製品安全法第二十六条の規定によりした命令と、それぞれみなす。 - 日本法令外国語訳データベースシステム
(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加
９ 法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム
Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company 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 subsidiary company, etc."), 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 April 1, 1978, 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 and the next 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 subsidiary company, etc. held by the resident 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; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income 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
第四十条の四 次に掲げる居住者に係る外国関係会社のうち、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会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四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（以下この項及び次項において「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。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等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（株式又は出資をいう。以下この項及び次項において同じ。）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。以下この項及び次項において同じ。）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、その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その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
(2) 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 Accommodation Act 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 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 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 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification) and to the business operators who are required to pay the special insurance premiums pursuant to Article 19, paragraph (3) 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 Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation 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 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of the following insurance year (...of an insurance year" with "the first day of the insurance year following the insurance year starting on April 1, 2006 (...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 (or in case of commencement of the collection period or lapse of the collection period in the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2006 (or in case of commencement of the collection period in the midst of such insurance year or lapse of the collection period in the midst of the insurance year starting on April 1, 2007, during the insurance year in which such collection period commenced or elapsed", 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", and the term "the first day of the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year following the insurance year starting on April 1, 2006", 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 the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加
２ 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整備法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十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に整備法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十九条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び整備法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十九条第三項の規定により特別保険料を納付すべき事業主（変更日以後に整備法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十九条第三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十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度の初日（保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日（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したすべての労働者（保険年度の中途に徴収期間が始まり、又は徴収期間が経過したものについては」とあるのは「平成十八年四月一日から始まる保険年度に使用したすべての労働者（その保険年度の中途に徴収期間が始まり、又は平成十九年四月一日から始まる保険年度の中途に徴収期間が経過したものについては、当該徴収期間が始まり、又は経過した保険年度において」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、同条第三項中「次の保険年度の初日」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日」と、「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 53-36 The provisions of Article 425 (excluding paragraph (1), item (ii), the second sentence of paragraphs (4) and (5)) (Partial Exemption from Liability), Article 426 (excluding paragraph (4)) (Provisions of Articles of Incorporation on Exemption by Directors), Article 427 (Contracts for Limitation of Liability), Article 428 (Special Provision on Transactions Carried Out by Director for Himself/Herself) and Article 430 (Joint and Several Liabilities of Officers, etc.) of the Companies Act shall apply mutatis mutandis to the liability for damages of the Officers, etc. of a Mutual Company. In this case, the terms "Article 423, paragraph (1)" and "Article 424" in those provisions shall be deemed to be replaced with "Article 53-33, paragraph (1) of the Insurance Business Act" and "Article 53-34 of the Insurance Business Act," respectively; the term "resolution" in Article 425, paragraph (1) of that Act shall be deemed to be replaced with "the resolution set forth in Article 62, paragraph (2) of the Insurance Business Act"; the term "the consent of directors with respect to exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of that paragraph (limited to exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) is to be obtained, and to the cases where a proposal regarding such exemption from liability" in Article 426, paragraph (2) of that Act shall be deemed to be replaced with "a proposal regarding the exemption of liability pursuant to the provisions of the articles of incorporation under that paragraph (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers)"; the term "shareholders having not less than three hundredths (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding Officers, etc. subject to the liability referred to in paragraph (3))" in Article 426, paragraph (5) shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership (excluding the number of members who are Officers, etc. subject to the liability referred to in paragraph (3)) of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act)"; and the term "Article 425, paragraphs (4) and (5)" in Article 427, paragraph (5) of that Act shall be deemed to be replaced with "the first sentence of Article 425, paragraph (4)"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加
第五十三条の三十六 会社法第四百二十五条（第一項第二号、第四項後段及び第五項を除く。）（責任の一部免除）、第四百二十六条（第四項を除く。）（取締役等による免除に関する定款の定め）、第四百二十七条（責任限定契約）、第四百二十八条（取締役が自己のためにした取引に関する特則）及び第四百三十条（役員等の連帯責任）の規定は、相互会社の役員等の損害賠償責任について準用する。この場合において、これらの規定中「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、「第四百二十四条」とあるのは「保険業法第五十三条の三十四」と、同法第四百二十五条第一項中「決議」とあるのは「保険業法第六十二条第二項に規定する決議」と、同法第四百二十六条第二項中「についての取締役の同意を得る場合及び当該責任の免除に関する」とあるのは「に関する」と、同条第五項中「総株主（第三項の責任を負う役員等であるものを除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主」とあるのは「社員総数（第三項の責任を負う役員等である社員の数を除く。）の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）」と、同法第四百二十七条第五項中「第四百二十五条第四項及び第五項」とあるのは「第四百二十五条第四項前段」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 3 Concerning the payment of patent fees to be paid pursuant to the provisions of paragraph 1 of Article 107 of the Patent Act, the fees to be paid pursuant to the provisions of paragraph 1 or paragraph 2 of Article 195 of the same Act, or the fees to be paid pursuant to the provisions of paragraph 1 of Article 40 of the Act on Special Provisions of Procedures, etc. concerning Industrial Property Rights, with respect to patent rights or the right to receive a patent (limited to those listed in the items of paragraph 1 of Article 3 of the Supplementary Provisions of Industrial Technology Enhancement Act (Act No. 44 of 2000)) or to patent rights obtained based on the right to receive said patent (limited to those pertaining to patent application filed on or before March 31, 2007 (excluding those filed on or after April 1 of the same year, but deemed, pursuant to the provisions of paragraph 2 of Article 44 of the Patent Act (including those cases that paragraph 5 of Article 46 of the same Act apply mutatis mutandis thereto), to have been filed on or before March 31 of the same year)), the assignment of which rights having been received by an Accredited TLO from a National University Corporation (referring to a National University Corporation provided in paragraph 1 of Article 2 of the National University Corporation Act), an Inter-University Research Institute Corporation (referring to an Inter-University Research Institute Corporation provided in paragraph 3 of the same Article), or from a Institute of National Colleges of Technology [Incorporated Administrative Agency], and said rights belonging to the Accredited TLO, under these conditions the Accredited TLO shall be deemed to be the State and the provisions of paragraph 2 of Article 107, paragraph 4 and paragraph 5 of Article 195 of the Patent Act as well as paragraph 3 and paragraph 4 of Article 40 of the Act on Special Provisions for Procedures, etc. concerning Industrial Property Rights shall be applied. 例文帳に追加
第三条 承認事業者が国立大学法人（国立大学法人法第二条第一項に規定する国立大学法人をいう。）、大学共同利用機関法人（同条第三項に規定する大学共同利用機関法人をいう。）又は独立行政法人国立高等専門学校機構から譲渡を受けた特許権若しくは特許を受ける権利（産業技術力強化法（平成十二年法律第四十四号）附則第三条第一項各号に掲げるものに限る。）又は当該特許を受ける権利に基づいて取得した特許権（平成十九年三月三十一日までにされた特許出願（同年四月一日以後にする特許出願であって、特許法第四十四条第二項（同法第四十六条第五項において準用する場合を含む。）の規定により同年三月三十一日までにしたものとみなされるものを除く。）に係るものに限る。）であって承認事業者に属するものについて特許法第百七条第一項の規定により納付すべき特許料、同法第百九十五条第一項若しくは第二項の規定により納付すべき手数料又は工業所有権に関する手続等の特例に関する法律第四十条第一項の規定により納付すべき手数料の納付については、承認事業者を国とみなして特許法第百七条第二項、第百九十五条第四項及び第五項並びに工業所有権に関する手続等の特例に関する法律第四十条第三項及び第四項の規定を適用する。 - 日本法令外国語訳データベースシステム
Article 33 Articles 2 through 5 (Register Office and Registrar), 7 through 18, 19-2 through 23, 24 (excluding item (xvi)), 26 (General Rules for Registry, etc. and Registration Procedure), 27 (Prohibition on Use of Similar Trade Names), 56 through 59, 61(1) (Registration of Incorporated General Partnership (gomei gaisha)) and 107 through 127 (Revision or Cancellation of Registration, Special Rules on Registration by Electronic Information Processing Organization and Miscellaneous Provisions) of the Commercial Registration Act (Act No. 125 of 1963) and Articles 56 (Entrustment of Registration of Provisional Dispositions Concerning Suspension of Business Execution by a Representative of a Juridical person, etc.) of the Civil Preservation Act (Act No 91 of 1989) shall apply mutatis mutandis with respect to the registration of a Partnership. In application of the foregoing provisions of the Commercial Registration Act, the phrase "Article 64(1) of the Commercial Code" in Article 56(3) of the Commercial Registration Act shall be replaced with "Article 17 of the Limited Partnership Act for Investment (Act No 90 of 1998)" and the phrases "a representative of the juridical person or other executives of the juridical person" and "the head office or principal office and branches or secondary offices of the juridical person" in Article 56 of the Civil Preservation Act shall respectively be replaced with "a general partner or a liquidator of the Investment LPS" and "the principal office and secondary offices of the Investment LPS". 例文帳に追加
第三十三条 組合の登記については、商業登記法（昭和三十八年法律第百二十五号）第二条から第五条まで（登記所及び登記官）、第七条から第十八条まで、第十九条の二から第二十三条まで、第二十四条（第十六号を除く。）、第二十六条（登記簿等及び登記手続の通則）、第二十七条（類似商号登記の禁止）、第五十六条から第五十九条まで、第六十一条第一項（合名会社の登記）及び第百七条から第百二十条まで（登記の更正及び抹消、電子情報処理組織による登記に関する特例並びに雑則）並びに民事保全法（平成元年法律第九十一号）第五十六条（法人の代表者の職務執行停止の仮処分等の登記の嘱託）の規定を準用する。この場合において、商業登記法第五十六条第三項中「商法第六十四条第一項」とあるのは「投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第十七条」と、民事保全法第五十六条中「法人を代表する者その他法人の役員」とあるのは「投資事業有限責任組合の無限責任組合員又は清算人」と、「法人の本店又は主たる事務所及び支店又は従たる事務所」とあるのは「投資事業有限責任組合の主たる事務所及び従たる事務所」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
The following shall not be registered: signs which are not marks within the meaning of Article 9(1) , marks which are devoid of any distinctive character; marks which consist exclusively of signs or indications that have become customary in the current language or in the established practices of the trade in the Republic of Bulgaria with respect to the goods or services filed for registration; marks which consist exclusively of signs designating the kind, quality, quantity, intended purpose, value, geographical origin, time or process of production of the goods or the manner of rendering of the services, or other characteristics of the goods or services; the shape which results from the nature of the goods themselves; the shape of goods which is necessary to obtain a technical result; the shape which gives substantial value to the goods; marks which are contrary to public policy or to accepted principles of morality; marks which may deceive the consumers as to the nature, quality or geographical origin of the goods or services; marks which consist of or include escutcheons, flags or other emblems of States party to the Paris Convention, or imitations thereof, as well as escutcheons, flags or other emblems or the full or abbreviated official names of international intergovernmental organizations; marks which consist of or include official control and warranty signs and stamps where such signs and stamps are used to mark identical or similar goods; marks which consist of or include the name or a representation of historical and cultural monuments of the Republic of Bulgaria, as specified by the Ministry of Culture; 例文帳に追加
次のものは，登録することができない：, 第9条(1)の意味での標章ではない標識 , 識別性を欠く標章 , 登録出願される商品又はサービスに関し，ブルガリア共和国における現行の言語又は確立された商慣行において慣習的となっている標識又は表示のみをもって構成される標章 , 標章であって，商品又はサービスに関する種類，品質，数量，用途，価額，原産地，商品生産の時期若しくは方法又はサービスの提供方法，又はその他の特徴を示す標識のみによって構成されるもの , 商品自体の性質に起因する形状 , 技術的効果を得るために必要な商品の形状 , 商品に対し実質的価値を与える形状 , 公の秩序及び承認された倫理基準に反する標章 , 商品又はサービスの内容，品質又は原産地について消費者に誤認させる虞がある標章 , 標章であって，パリ条約締約国の紋章，旗章若しくは他の記章又はそれらの模倣，並びに国際政府間機関の紋章，旗章その他の記章，完全な若しくは略式の公式名称によって構成されるか又はそれらを含むもの , 公的な管理及び保証のための標識及び証印から構成されるか又はそれらを含む標章であって，その標識及び証印が同一又は類似の商品を示すために使用されている場合 , 文化省によって指定されている，ブルガリア共和国の歴史的及び文化的記念物の名称又は表示によって構成されるか又はそれらを含む標章 - 特許庁
(1) Without affecting the operation of Section 13, the registration of a person as a registered user - (a) may be varied by the Registrar, on the application of the registered proprietor and the registered user, with respect to the goods for which, or any conditions or restrictions subject to which, the registration has effect; or (b) may be extended by the Registrar, on the application of the registered proprietor and the registered user, for such period not exceeding three years, as the Registrar thinks fit, but such period shall not extend beyond the date of expiration of the current registration of the trade mark; or (c) may be cancelled by the Registrar on the application of the registered proprietor or of the registered user; or (d) may be cancelled by the Registrar on the application of a person on the ground - (i) that the registered user has used the trade mark otherwise than by way of the permitted use, or in such a way as to cause, or to be likely to cause, deception or confusion; or (ii) that the registered proprietor or the registered user misrepresented, or failed to disclose, some fact material to the application for the registration or that the circumstances have materially changed since the date of the registration; or (iii) that the registration ought not to have been effected having regard to rights vested in the applicant by virtue of a contract in the performance of which he is interested.例文帳に追加
(1) 第13条の運用に影響を与えることなく，登録使用者としての人の登録は次に掲げることができる。 (a) 登録官は，登録所有者及び登録使用者の申請に基づき，当該登録が効力を有する商品，当該登録が効力を有するための条件又は制約について，変更することができる。又は， (b) 登録官は，登録所有者及び登録使用者の申請に基づき，登録官として適切と考える3年を超えない期間で延長することできるが，その期間は当該商標の現在の登録期間の満了日を超えて延長してはならない。又は (c) 登録官は，登録所有者及び登録使用者の申請に基づき，登録を抹消することができる。又は， (d) 登録官は，次に掲げる理由に基づき，ある者の申請を抹消することができる。 (i) 登録使用者が許可された使用方法以外の方法で，若しくは誤認又は混同を招く，又はそのおそれのある方法で商標を使用したこと，又は， (ii) 登録所有者又は登録使用者が登録出願にとって重要な事実を偽って伝えた又は開示しなかった，若しくは事情が登録の日から著しく変化したこと，又は， (iii) 当該登録は，出願人がその履行に利害関係を有する契約により出願人に付与される権利を考慮して登録は認められるべきではなかったこと - 特許庁
(4) The provisions concerning the Central Labor Relations Commission and the Prefectural Labor Relations Commission (excluding the provisions of Article 19-2; Article 19-3, paragraphs 1 to 4, inclusive, and the proviso to paragraph 6; Article 19-4, paragraph 2; Article 19-6; Article 19-7, second sentence of paragraph 1, paragraph 4 and paragraph 5; Article 19-10; Article 19-11, paragraph 2 and paragraph 3; paragraph 2, paragraph 3 and paragraph 6 of the preceding article (limited to the part to which the proviso to Article 19-3, paragraph 6 shall apply mutatis mutandis); Article 24, paragraph 2; Article 24-2, paragraph 1, paragraph 2, proviso to paragraph 4 and paragraph 6; Article 26, paragraph 2; and Article 27-23) shall apply mutatis mutandis to the Central Labor Relations Commission for Mariners and the Local Labor Relations Commission for Mariners. In this case, the term "seven or more" in Article 19-3, paragraph 5 shall be deemed to be replaced with "three or more"; "the Prime Minister" in Article 19-7, paragraph 2 shall be deemed to be replaced with "the Minister of Land, Infrastructure, Transport and Tourism"; "with the consent of the Central Labor Relations Commission in the case of an employer member or a labor member, or with the consent of both Houses in the case of a public member" in the same paragraph shall be deemed to be replaced with "the Central Labor Relations Commission for Mariners"; "the Prime Minister" in paragraph 3 of the same Article shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "an employer member or a labor member" in the same paragraph shall be deemed to be replaced with "a member of the Central Labor Relations Commission for Mariners"; "Minister of Health, Labor and Welfare" in Article 19-11, paragraph 1 shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "under the jurisdiction of the prefectural governors" in paragraph 1 of the preceding Article shall be deemed to be replaced with "whose jurisdictional district shall be that of each District Transport Bureau (excluding districts specified by Cabinet Order for District Transport Bureaus specified by Cabinet Order) and the district specified by the Cabinet Order concerned, and, for the time being, the district of Okinawa prefecture"; "the prefectural governor" in paragraph 6 of the same Article shall be deemed to be replaced with "Minister of Land, Infrastructure, Transport and Tourism"; "In cases concerning the labor relations of employees of specified Incorporated Administrative Agency, national forestry businesses, or Japan Post, the Central Labor Relations Commission shall assume exclusive jurisdiction over conciliation, mediation, arbitration, and disposition (with respect to disposition under the provisions of Article 5, paragraph 1, and Article 11, paragraph 1 concerning a labor union which is formed or joined by employees of specified Incorporated Administrative Agency, national forestry businesses, and Japan Post, such disposition shall be limited to that specified by Cabinet Order); and the Central Labor Relations Commission shall assume initial jurisdiction over conciliation, mediation, arbitration, and disposition; and "two or more prefectures" in Article 25, paragraph 1 shall be deemed to be replaced with "two or more jurisdictional districts of the Local Labor Relations Commission for Mariners." 例文帳に追加
４ 中央労働委員会及び都道府県労働委員会に関する規定（第十九条の二、第十九条の三第一項から第四項まで及び第六項ただし書、第十九条の四第二項、第十九条の六、第十九条の七第一項後段、第四項及び第五項、第十九条の十、第十九条の十一第二項及び第三項、前条第二項、第三項及び第六項（第十九条の三第六項ただし書を準用する部分に限る。）、第二十四条第二項、第二十四条の二第一項、第二項、第四項ただし書及び第六項、第二十六条第二項並びに第二十七条の二十三の規定を除く。）は、船員中央労働委員会及び船員地方労働委員会について準用する。この場合において、第十九条の三第五項中「七人以上」とあるのは「三人以上」と、第十九条の七第二項中「内閣総理大臣」とあるのは「国土交通大臣」と、「使用者委員及び労働者委員にあつては中央労働委員会の同意を得て、公益委員にあつては両議院」とあるのは「船員中央労働委員会」と、同条第三項中「内閣総理大臣」とあるのは「国土交通大臣」と、「使用者委員又は労働者委員」とあるのは「船員中央労働委員会の委員」と、第十九条の十一第一項中「厚生労働大臣」とあるのは「国土交通大臣」と、前条第一項中「都道府県知事の所轄の下に」とあるのは「各地方運輸局の管轄区域（政令で定める地方運輸局にあつては、政令で定める区域を除く。）及び当該政令で定める区域を管轄区域として並びに当分の間沖縄県の区域を管轄区域として」と、同条第六項中「都道府県知事」とあるのは「国土交通大臣」と、第二十五条第一項中「特定独立行政法人職員、国有林野事業職員及び日本郵政公社職員の労働関係に係る事件のあつせん、調停、仲裁及び処分（特定独立行政法人職員、国有林野事業職員又は日本郵政公社職員が結成し、又は加入する労働組合に関する第五条第一項及び第十一条第一項の規定による処分については、政令で定めるものに限る。）について、専属的に管轄するほか、二以上の都道府県」とあるのは「二以上の船員地方労働委員会の管轄区域」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 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company 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 subsidiary company, etc."), in each business year beginning on or after April 1, 1978, 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 and the next 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 subsidiary company, etc. held by the domestic corporation 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; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, 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
第六十六条の六 次に掲げる内国法人に係る外国関係会社のうち、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会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四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（以下この項及び次項において「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。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等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（株式又は出資をいう。以下この項及び次項において同じ。）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。以下この項及び次項において同じ。）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、その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その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
Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. 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 company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), 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 subsidiary company, etc. or foreign affiliated company 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 subsidiary company, etc. or the said affiliated foreign company 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
第四十条の五 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子会社等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同条第二項第一号に規定する外国関係会社（当該特定外国子会社等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。）を受けた外国関係会社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子会社等又は外国関係会社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子会社等又は当該外国関係会社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
Article 347 (1) For the purpose of the application of the provisions of Article 329(1), Article 332(1), Article 339(1) and Article 341 to the cases where it issues shares in a class for which there is the provision with respect to the matters listed in item (ix) of Article 108(1) (limited to those relating to directors), "shareholders meeting" in Article 329(1) shall be read as "shareholders meeting (or, for directors, Class Meeting constituted by the Class Shareholders of each class of shares in accordance with the applicable provisions of the articles of incorporation on the matters prescribed in item (ix) Article 108(2))"; "by resolution of a shareholders meeting" in Article 332(1) and Article 339(1) shall be read as "by resolution of a shareholders meeting (or, for directors elected pursuant to the provisions of Article 41(1), or at a Class Meeting under Article 90(1) or a Class Meeting under Article 329(1) applied by reading of terms pursuant to the provisions of Article 347(1), Class Meeting constituted by the Class Shareholders of shares of the class relating to the election of such director (or shareholders meeting in cases where it is otherwise provided in the articles of incorporation, or in cases where, before the expiration of the term of office of such director, there are no longer any shareholders entitled to exercise his/her votes at such Class Meeting))"; "Article 309(1)" in Article 341 shall be read as "Article 309(1) and Article 324"; and "shareholders meeting" in Article 341 shall be read as "shareholders meeting (including the Class Meeting under Article 329(1) and Article 339(1) applied by the reading of terms pursuant to the provisions of Article 347(1))." 例文帳に追加
第三百四十七条 第百八条第一項第九号に掲げる事項（取締役に関するものに限る。）についての定めがある種類の株式を発行している場合における第三百二十九条第一項、第三百三十二条第一項、第三百三十九条第一項及び第三百四十一条の規定の適用については、第三百二十九条第一項中「株主総会」とあるのは「株主総会（取締役については、第百八条第二項第九号に定める事項についての定款の定めに従い、各種類の株式の種類株主を構成員とする種類株主総会）」と、第三百三十二条第一項及び第三百三十九条第一項中「株主総会の決議」とあるのは「株主総会（第四十一条第一項の規定により又は第九十条第一項の種類創立総会若しくは第三百四十七条第一項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会において選任された取締役については、当該取締役の選任に係る種類の株式の種類株主を構成員とする種類株主総会（定款に別段の定めがある場合又は当該取締役の任期満了前に当該種類株主総会において議決権を行使することができる株主が存在しなくなった場合にあっては、株主総会））の決議」と、第三百四十一条中「第三百九条第一項」とあるのは「第三百九条第一項及び第三百二十四条」と、「株主総会」とあるのは「株主総会（第三百四十七条第一項の規定により読み替えて適用する第三百二十九条第一項及び第三百三十九条第一項の種類株主総会を含む。）」とする。 - 日本法令外国語訳データベースシステム
(2) For the purpose of the application of the provisions of Article 329(1), Article 339(1) and Article 341 to the cases where it issues shares in a class for which there is the provision with respect to the matters listed in item (ix) of Article 108(1) (limited to those relating to company auditors), "shareholders meeting" in Article 329(1) shall be read as "shareholders meeting (or, for company auditors, Class Meeting constituted by the Class Shareholders of each class of shares in accordance with the applicable provisions of the articles of incorporation on the matters prescribed in item (ix) Article 108(2))"; "the shareholders meeting" in Article 339(1) shall be read as "shareholders meeting (or, for company auditors elected pursuant to the provisions of Article 41(1) applied mutatis mutandis under paragraph (3) of that article, or at a Class Meeting under Article 90(1) applied mutatis mutandis under paragraph (2) of that article or at a Class Meeting under 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2), Class Meeting constituted by the Class Shareholders of shares of the class relating to the election of such company auditor (or shareholders meeting in cases where it is otherwise provided in the articles of incorporation, or in cases where, before the expiration of the term of office of such company auditor, there are no longer any shareholders entitled to exercise his/her votes at such Class Meeting))"; "Article 309(1)" in Article 341 shall be read as "Article 309(1) and Article 324"; and "shareholders meeting" in Article 341 shall be read as "shareholders meeting (including the Class Meeting under Article 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2))." 例文帳に追加
２ 第百八条第一項第九号に掲げる事項（監査役に関するものに限る。）についての定めがある種類の株式を発行している場合における第三百二十九条第一項、第三百三十九条第一項、第三百四十一条並びに第三百四十三条第一項及び第二項の規定の適用については、第三百二十九条第一項中「株主総会」とあるのは「株主総会（監査役については、第百八条第二項第九号に定める事項についての定款の定めに従い、各種類の株式の種類株主を構成員とする種類株主総会）」と、第三百三十九条第一項中「株主総会」とあるのは「株主総会（第四十一条第三項において準用する同条第一項の規定により又は第九十条第二項において準用する同条第一項の種類創立総会若しくは第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会において選任された監査役については、当該監査役の選任に係る種類の株式の種類株主を構成員とする種類株主総会（定款に別段の定めがある場合又は当該監査役の任期満了前に当該種類株主総会において議決権を行使することができる株主が存在しなくなった場合にあっては、株主総会））」と、第三百四十一条中「第三百九条第一項」とあるのは「第三百九条第一項及び第三百二十四条」と、「株主総会」とあるのは「株主総会（第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会を含む。）」と、第三百四十三条第一項及び第二項中「株主総会」とあるのは「第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会」とする。 - 日本法令外国語訳データベースシステム
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 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
(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 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 53-3 (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 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
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 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
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
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
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
| 意味 | 例文 (999件) |
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