「In the company of」に関連した英語例文の一覧と使い方(191ページ目) - Weblio英語例文検索

(5) Where a foreign corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 188(1)(xvii) of the Order for Enforcement of the Corporation Tax Act shall not apply to the calculation made, with regard to the amount of the said foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Corporation Tax Act, in accordance with the provisions of Article 61-2(4) of the said Act whose terms are replaced under the provisions of the said paragraph. 例文帳に追加

５　外国法人が旧株（当該外国法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合において、当該外国法人の法人税法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同項の規定により読み替えられた同法第六十一条の二第四項の規定に準じて計算するときは、法人税法施行令第百八十八条第一項第十七号の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 24-4 A certified public accountant shall, when providing the services set forth in Article 2(1) concerning the financial documents of a large company, etc., provide the services jointly with another certified public accountant or audit corporation or by employing another certified public accountant as an assistant; provided, however, that this shall not apply when there is an unavoidable circumstance as specified by Cabinet Office Ordinance regarding the failure to work jointly with another certified public accountant or audit corporation or the failure to employ another certified public accountant as an assistant. 例文帳に追加

第二十四条の四　公認会計士は、大会社等の財務書類について第二条第一項の業務を行うときは、他の公認会計士若しくは監査法人と共同し、又は他の公認会計士を補助者として使用して行わなければならない。ただし、他の公認会計士若しくは監査法人と共同せず、又は他の公認会計士を補助者として使用しないことにつき内閣府令で定めるやむを得ない事情がある場合は、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

How do you view a bailout plan for Citigroup announced yesterday by the U.S. government, under which an additional capital injection will be given to the company and government guarantee will be provided for its distressed assets? Considering the capital injection given last month, some people point out that the U.S. government’s handling of this matter has been haphazard and doubt whether the new measures are sufficient. What is your view in this regard? 例文帳に追加

昨日ですけれども、米国政府がシティグループに対して追加の資本注入と不良債権に対する政府保証ということ、救済策を発表していますけれども、これに対する受け止めと、シティグループには先月も公的資金が注入されていますけれども、そういった経緯から対応がちょっと泥縄じゃないかとか、今回の措置で十分なのかという指摘も出ているようですけれども、これに対する大臣のお考えも含めてお聞かせください。 - 金融庁

Having also heard that after Mr. Kimura resigned the advisor's post, staff of Mr. Kimura's company paid almost daily visits to the section responsible for licensing administration, I would sum up that in the current situation, facts surrounding the case, including that development, remain not so clear to outside observers. Therefore, if you so direct formally, wouldn't it be possible to have all those matters inspected apart from the statutory violation? 例文帳に追加

そこは、まさに破綻したわけでございますから、刑事上、民事上の責任を追及できるということでございますが、今申し上げたこともきちんと視野に入れながら、やはり金融業あるいは銀行というのは公益性、公共性があるということを、銀行法にもきちんと明文化してあるわけでございますし、金融業というのは基本的に信頼関係があると思っておりますし、また、持続可能な企業あるいは経済にとりまして、健全あるいは強力な金融業が必要であるということは、もう論をまたないわけでございますから、そういった意味で、今言われたこともしっかり視野に入れつつ、対処していきたいと思っております。 - 金融庁

(ii) a shareholder who has the right prescribed in Article 433(1) of the Companies Act, an ordinary equity investor prescribed in the Act on Preferred Equity Investment who is specified by a Cabinet Office Ordinance as being deemed to have the right similar to said right, or a member who has the right prescribed in Article 433(3) of said Act of the Listed Company, etc. (including an Officer, etc. of such a shareholder, ordinary equity investor or member in cases where such a shareholder, ordinary equity investor or member is a juridical person (including an organization without judicial personality for which the representative person or administrator has been designated; hereinafter the same shall apply in this Article and the following Article), and an agent or employee of such a shareholder, ordinary equity investor or member in cases where such a shareholder, ordinary equity investor or member is a person other than a juridical person): where such a shareholder, ordinary equity investor or member has come to know a material fact in the course of exercise of the right; 例文帳に追加

二　当該上場会社等の会社法第四百三十三条第一項に定める権利を有する株主若しくは優先出資法に規定する普通出資者のうちこれに類する権利を有するものとして内閣府令で定める者又は同条第三項に定める権利を有する社員（これらの株主、普通出資者又は社員が法人（法人でない団体で代表者又は管理人の定めのあるものを含む。以下この条及び次条において同じ。）であるときはその役員等を、これらの株主、普通出資者又は社員が法人以外の者であるときはその代理人又は使用人を含む。）　当該権利の行使に関し知つたとき。 - 日本法令外国語訳データベースシステム

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in Article 66-8(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for the said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

３　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

Relationship between a person who holds voting rights (in the case of a business corporation, excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which a shareholder is deemed to have the voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this Article and Article 19, item 2) that exceed fifty percent of the voting rights of All Shareholders, etc. (which means all shareholders, all members or all contributors; hereinafter the same shall apply in this Article and Article 19, item 2) of a juridical person (hereinafter such person shall be referred to as a “Controlling Shareholder, etc.” in this Article) and said juridical person (hereinafter referred to as a “Controlled Juridical Person” in this Article) 例文帳に追加

法人の総株主等（総株主、総社員又は総出資者をいう。以下この条及び第十九条第二号において同じ ）の議決権（株式会社にあつては、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式についての議決権を除き、会社法第八百七十九条第三項 の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び第十九条第二号において同じ ）の百分の五十を超える議決権を保有している者（以下この条において「支配株主等」という ）と当該法人（以下この条において「被支配法人」という ）との関係 - 経済産業省

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

Article 176 The liquidator(s) of a Liquidating Insurance Company, etc. (other than the liquidator(s) in the case of a special liquidation) shall, when the Shareholders Meeting, etc. has approved the material set forth in Article 492, paragraph (3) (Preparation of Inventory of Property) or Article 497, paragraph (2) (Provision of Balance Sheet to Annual Shareholders Meeting) (including the cases where they are applied mutatis mutandis pursuant to Article 180-17), or Article 507, paragraph (3) (Conclusion of Liquidation) (including the cases where it is applied mutatis mutandis pursuant to Article 183, paragraph (1)) of the Companies Act, submit such material (or, where such material is prepared in the form of electromagnetic record or where an electromagnetic record is prepared in lieu of such material, the electromagnetic record specified by a Cabinet Office Ordinance or a document describing the information contained in the electromagnetic record) without delay to the Prime Minister. 例文帳に追加

第百七十六条　清算保険会社等の清算人（特別清算の場合の清算人を除く。）は、会社法第四百九十二条第三項（財産目録等の作成等）若しくは第四百九十七条第二項（貸借対照表等の定時株主総会への提出等）（これらの規定を第百八十条の十七において準用する場合を含む。）又は第五百七条第三項（清算事務の終了等）（第百八十三条第一項において準用する場合を含む。）の規定により株主総会等においてこれらの規定に規定するものについて承認を得たときは、遅滞なく、これらの規定に規定するもの（電磁的記録で作成され、又はその作成に代えて電磁的記録の作成がされているときは、内閣府令で定める電磁的記録又は当該電磁的記録に記録された情報の内容を記載した書面）を内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

(v) the acts which are listed in Article 2, paragraph (8), item (vi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person engaged in a Type II Financial Instruments Services and whose amount of stated capital or total amount of contribution is 50 million yen or more; hereinafter the same shall apply in this item) conducts the acts listed in item (i), paragraph (6) of that Article at the time of the public offering or private placement of the rights listed in item (v), paragraph (2) of that Article (limited to the rights under a Silent Partnership Contract (limited to those of which the proprietor is a stock company all of whose issued shares are held by said Financial Instruments Specialist), for which the Business Subject to Investment pertaining to said rights is a business to make goods or articles such as machines available for use); 例文帳に追加

五　法第二条第八項第六号に掲げる行為のうち、金融商品取引業者（第二種金融商品取引業を行う法人であって、資本金の額又は出資の総額が五千万円以上であるものに限る。以下この号において同じ。）が、同条第二項第五号に掲げる権利（匿名組合契約（当該匿名組合契約の営業者が当該金融商品取引業者によりその発行済株式の全部を所有されている株式会社であるものに限る。）に基づく権利のうち、当該権利に係る出資対象事業が機械類その他の物品又は物件を使用させる業務であるものに限る。）の募集又は私募に際し、同条第六項第一号に掲げるものを行う行為 - 日本法令外国語訳データベースシステム

(5) For the purpose of applying the provisions of Article 272-11, paragraph (2) and Article 272-26 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "to be specified by a Cabinet Office Ordinance as related to the Small Amount and Short Term Insurance Business" in the same paragraph shall be deemed to be deleted, the term "Article 272-4, paragraph (1), items (i) to (iv) inclusive" in Article 272-26, paragraph (1), item (i) of the New Insurance Business Act shall be deemed to be replaced with "Article 272-4, paragraph (1), items (ii) to (iv) inclusive as applied with relevant changes in interpretation pursuant to the provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc. (Act No. 38 of 2005)" and the term "director, executive officer, accounting advisor or company auditor" in paragraph (2) of the same Article shall be deemed to be replaced with "officer." 例文帳に追加

５　特定少額短期保険業者に対する新保険業法第二百七十二条の十一第二項及び第二百七十二条の二十六の規定の適用については、同項中「少額短期保険業に関連する業務として内閣府令で定める業務で、当該少額短期保険業者が」とあるのは「当該少額短期保険業者が」と、新保険業法第二百七十二条の二十六第一項第一号中「第二百七十二条の四第一項第一号から第四号まで」とあるのは「保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第十五条第二項の規定により読み替えて適用する第二百七十二条の四第一項第二号から第四号まで」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」とする。 - 日本法令外国語訳データベースシステム

(6) The provisions of Article 30 (Certification of Articles of Incorporation) and Article 31 (excluding paragraph (3)) (Keeping and Inspection of Articles of Incorporation) of the Companies Act shall apply mutatis mutandis to the articles of incorporation of a Specific Purpose Company. In this case, the phrase "Article 33(7) or (9), or Article 37(1) or (2)" in Article 30(2) of the Companies Act shall be deemed to be replaced with "Article 33(7) or (9) as applied mutatis mutandis pursuant to Article 18(2) of the Act on Securitization of Assets (hereinafter referred to as the 'Asset Securitization Act')," and the term "shareholder(s)" in Article 31(2) of the Companies Act shall be deemed to be replaced with "members (meaning the members prescribed in Article 26 of the Asset Securitization Act)." 例文帳に追加

６　会社法第三十条（定款の認証）及び第三十一条（第三項を除く。）（定款の備置き及び閲覧等）の規定は、特定目的会社の定款について準用する。この場合において、同法第三十条第二項中「第三十三条第七項若しくは第九項又は第三十七条第一項若しくは第二項」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第十八条第二項において準用する第三十三条第七項又は第九項」と、同法第三十一条第二項中「株主」とあるのは「社員（資産流動化法第二十六条に規定する社員をいう。）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 314 to Article 317 inclusive (Accountability of Directors, etc.; Authority of Chairperson; Investigation of Material Submitted to the Shareholders Meeting; Resolution for Postponement or Adjournment) and Article 318(1) to (4) inclusive (Minutes) of the Companies Act shall apply mutatis mutandis to a Specific Purpose Company's general meetings of members of. In this case, the phrase "by the shareholders" in Article 314 of that Act shall be deemed to be replaced with "by the members," the term "Article 297" in Article 316(2) of that Act shall be deemed to be replaced with "Article 53 of the Asset Securitization Act," the phrase "Article 298 and Article 299" in Article 317 of the Companies Act shall be deemed to be replaced with "Article 54 to Article 56 inclusive (excluding Article 55(5)) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　会社法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）及び第三百十八条第一項から第四項まで（議事録）の規定は、特定目的会社の社員総会について準用する。この場合において、同法第三百十四条中「株主から」とあるのは「社員から」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「資産流動化法第五十三条」と、同法第三百十七条中「第二百九十八条及び第二百九十九条」とあるのは「資産流動化法第五十四条から第五十六条まで（第五十五条第五項を除く。）」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

(2) The provisions of Part IV, Chapter III (excluding Article 715) (Bondholders' Meeting), the provisions of Part VII, Chapter II, Section 7 (Action Seeking Rescission of Performance, etc. of a Bond-issuing Company), Article 868(3) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 870 (limited to the portion pertaining to item (x) to item (xii) inclusive) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rule) of the Companies Act shall apply mutatis mutandis to Specified Bonds, Specified Bondholders, Specified Bond Certificates, Specified Bond Administrators, Specified Bonds registries, and Specified Bondholders Meetings in cases where a Specific Purpose Company issues Specified Bonds. In this case, the terms "Bond-issuing Company," "bearer bonds," and "representative bondholder" in said provisions shall be deemed to be replaced with "Company Issuing Specified Bonds," "Specified Bonds in bearer form," and "representative Specified Bondholder," the phrase "this Act" in Article 716 of the Companies Act shall be deemed to be replaced with "the Asset Securitization Act or the Asset Securitization Plan," the term "electromagnetic public notice" in Article 720(5) of the Companies Act shall be deemed to be replaced with "Electronic Public Notice (meaning electronic public notice as prescribed in Article 194(1)(iii) of the Asset Securitization Act)," the phrase "Bondholders' Meeting Reference Documents" in Article 721 of the Companies Act shall be deemed to be replaced with "Reference Documents for a Specified Bondholders Meeting," the phrase "each item of Article 706(1)" in Article 724(2)(i) of the Companies Act shall be deemed to be replaced with "the items of Article 127(4) of the Asset Securitization Act," the phrase "paragraph (1) of Article 706" in Article 724(2)(ii) of the Companies Act shall be deemed to be replaced with "Article 127(4) of the Asset Securitization Act," the term "Article 707" in Article 729(1) of the Companies Act shall be deemed to be replaced with "Article 707 as applied mutatis mutandis pursuant to Article 127(8) of the Asset Securitization Act," the term "Article 676" in Article 733(i) of the Companies Act shall be deemed to be replaced with "Article 122(1) of the Asset Securitization Act," the phrase "paragraphs (1) through (3) of Article 705, and under Articles 708 and 709" in Article 737(2) of the Companies Act shall be deemed to be replaced with "Article 127(1) to (3) inclusive of the Asset Securitization Act and the provisions of Article 708 and Article 709 of the Companies Act as applied mutatis mutandis pursuant to Article 127(8) of the Asset Securitization Act," the term "Article 449" in Article 740(1) of the Companies Act shall be deemed to be replaced with "Article 111 of the Asset Securitization Act," the term "Article 702" in Article 740(2) of the Companies Act shall be deemed to be replaced with "Article 126 of the Asset Securitization Act," the phrase "paragraph (1) of Article 705 (including cases where that paragraph is applied mutatis mutandis under paragraph (2) of Article 737)" in Article 741(3) of the Companies Act shall be deemed to be replaced with "Article 127(1) (including the cases where it is applied mutatis mutandis pursuant to Article 737(2) of the Companies Act as applied mutatis mutandis pursuant to Article 129(2) of the Asset Securitization Act) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２　会社法第四編第三章（第七百十五条を除く。）（社債権者集会）、第七編第二章第七節（社債発行会社の弁済等の取消しの訴え）、第八百六十八条第三項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第十号から第十二号までに係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条（原裁判の執行停止）、第八百七十四条（第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は、特定目的会社が特定社債を発行する場合における特定社債、特定社債権者、特定社債券、特定社債管理者、特定社債原簿又は特定社債権者集会について準用する。この場合において、これらの規定中「社債発行会社」とあるのは「特定社債発行会社」と、「無記名社債」とあるのは「無記名特定社債」と、「代表社債権者」とあるのは「代表特定社債権者」と、同法第七百十六条中「この法律」とあるのは「資産流動化法又は資産流動化計画」と、同法第七百二十条第五項中「電子公告」とあるのは「電子公告（資産流動化法第百九十四条第一項第三号に規定する電子公告をいう。）」と、同法第七百二十一条中「社債権者集会参考書類」とあるのは「特定社債権者集会参考書類」と、同法第七百二十四条第二項第一号中「第七百六条第一項各号」とあるのは「資産流動化法第百二十七条第四項各号」と、同項第二号中「第七百六条第一項」とあるのは「資産流動化法第百二十七条第四項」と、同法第七百二十九条第一項中「第七百七条」とあるのは「資産流動化法第百二十七条第八項において準用する第七百七条」と、同法第七百三十三条第一号中「第六百七十六条」とあるのは「資産流動化法第百二十二条第一項」と、同法第七百三十七条第二項中「第七百五条第一項から第三項まで、第七百八条及び第七百九条」とあるのは「資産流動化法第百二十七条第一項から第三項まで並びに同条第八項において準用する第七百八条及び第七百九条」と、同法第七百四十条第一項中「第四百四十九条」とあるのは「資産流動化法第百十一条」と、同条第二項中「第七百二条」とあるのは「資産流動化法第百二十六条」と、同法第七百四十一条第三項中「第七百五条第一項（第七百三十七条第二項」とあるのは「資産流動化法第百二十七条第一項（資産流動化法第百二十九条第二項において準用する第七百三十七条第二項」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

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一　外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

(10) For the purpose of applying to the cases set forth in paragraph (1) the provisions of Article 759, paragraphs (2) and (3) (Effectuation, etc. of Absorption-Type Split Transferring Rights and Obligations to Stock Company), Article 761, paragraphs (2) and (3) (Effectuation, etc. of Absorption-Type Split Transferring Rights and Obligations to Membership Company), Article 764, paragraphs (2) and (3) (Effectuation, etc. of Incorporation-Type Split Forming Stock Company), and Article 766, paragraphs (2) and (3) (Effectuation, etc. of Incorporation-Type Split Forming Membership Company) of the Companies Act, the term "objections pursuant to the provision of Article 789, paragraph (1), item (ii) (including the cases where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same shall apply in the following paragraph)" in Article 759, paragraph (2) and Article 761, paragraph (2) of that Act shall be deemed to be replaced with "objections pursuant to the provision of Article 789, paragraph (1), item (ii) (including the cases where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same shall apply in the following paragraph) or the provision of Article 173-4, paragraph (1) of the Insurance Business Act"; the term "individual notification under Article 789, paragraph (2) (excluding item (iii) and including the cases where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same shall apply hereinafter in this paragraph as well as in the following paragraph)" in Article 759, paragraph (2) and Article 761, paragraph (2) of that Act shall be deemed to be replaced with "individual notification under Article 789, paragraph (2) (excluding item (iii) and including the cases where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same shall apply hereinafter in this paragraph as well as in the following paragraph) or under Article 173-4, paragraph (2) of the Insurance Business Act"; the term "objections pursuant to the provision of Article 810, paragraph (1), item (ii) (including the cases where it is applied mutatis mutandis pursuant to Article 813, paragraph (2); the same shall apply in the following paragraph)" in Article 764, paragraph (2) and Article 766, paragraph (2) of that Act shall be deemed to be replaced with "objections pursuant to the provision of Article 810, paragraph (1), item (ii) (including the cases where it is applied mutatis mutandis pursuant to Article 813, paragraph (2); the same shall apply in the following paragraph) or the provision of Article 173-4, paragraph (1) of the Insurance Business Act"; the term "individual notification under Article 810, paragraph (2) (excluding item (iii) and including the cases where it is applied mutatis mutandis pursuant to Article 813, paragraph (2); the same shall apply hereinafter in this paragraph as well as in the following paragraph)" in Article 764, paragraph (2) and Article 766, paragraph (2) of that Act shall be deemed to be replaced with "individual notification under Article 810, paragraph (2) (excluding item (iii) and including the cases where it is applied mutatis mutandis pursuant to Article 813, paragraph (2); the same shall apply hereinafter in this paragraph as well as in the following paragraph) or under Article 173-4, paragraph (2) of the Insurance Business Act"; the term "individual notification under Article 789, paragraph (2)" in Article 759, paragraph (2) and Article 761, paragraph (2) of that Act shall be deemed to be replaced with "individual notification under Article 789, paragraph (2) or under Article 173-4, paragraph (2) of the Insurance Business Act"; the term "individual notification under Article 810, paragraph (2)" in Article 764, paragraph (2) and Article 766, paragraph (2) of that Act shall be deemed to be replaced with "individual notification under Article 810, paragraph (2) or under Article 173-4, paragraph (2) of the Insurance Business Act"; the terms "Article 789, paragraph (1), item (ii)" and "paragraph (2) of the same Article" in Article 759, paragraph (3) and Article 761, paragraph (3) of that Act shall be deemed to be replaced with "Article 789, paragraph (1), item (ii) or Article 173-4, paragraph (1) of the Insurance Business Act" and "Article 789, paragraph (2) or Article 173-4, paragraph (2) of that Act," respectively; and the terms "Article 810, paragraph (1), item (ii)" and "Article 810, paragraph (2)" in Article 764, paragraph (3) and Article 766, paragraph (3) of that Act shall be deemed to be replaced with "Article 810, paragraph (1), item (ii) or Article 173-4, paragraph (1) of the Insurance Business Act" and "Article 810, paragraph (2) or Article 173-4, paragraph (2) of that Act," respectively. 例文帳に追加

１０　第一項に規定する場合における会社法第七百五十九条第二項及び第三項（株式会社に権利義務を承継させる吸収分割の効力の発生等）、第七百六十一条第二項及び第三項（持分会社に権利義務を承継させる吸収分割の効力の発生等）、第七百六十四条第二項及び第三項（株式会社を設立する新設分割の効力の発生等）並びに第七百六十六条第二項及び第三項（持分会社を設立する新設分割の効力の発生等）の規定の適用については、同法第七百五十九条第二項、第七百六十一条第二項、第七百六十四条第二項及び第七百六十六条第二項中「の規定により異議」とあるのは「又は保険業法第百七十三条の四第一項の規定により異議」と、「）の各別の催告」とあるのは「）又は保険業法第百七十三条の四第二項の各別の催告」と、同法第七百五十九条第二項及び第七百六十一条第二項中「第七百八十九条第二項の各別の催告」とあるのは「第七百八十九条第二項又は保険業法第百七十三条の四第二項の各別の催告」と、同法第七百六十四条第二項及び第七百六十六条第二項中「第八百十条第二項の各別の催告」とあるのは「第八百十条第二項又は保険業法第百七十三条の四第二項の各別の催告」と、同法第七百五十九条第三項及び第七百六十一条第三項中「第七百八十九条第一項第二号」とあるのは「第七百八十九条第一項第二号又は保険業法第百七十三条の四第一項」と、「同条第二項」とあるのは「第七百八十九条第二項又は同法第百七十三条の四第二項」と、同法第七百六十四条第三項及び第七百六十六条第三項中「第八百十条第一項第二号」とあるのは「第八百十条第一項第二号又は保険業法第百七十三条の四第一項」と、「同条第二項」とあるのは「第八百十条第二項又は同法第百七十三条の四第二項」とする。 - 日本法令外国語訳データベースシステム

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the business year of a domestic corporation related to the said specified foreign subsidiary company, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, the said sum shall be deemed to be zero): 例文帳に追加

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。）とする剰余金の配当等の額（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特定外国子会社等に係る内国法人の事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。） - 日本法令外国語訳データベースシステム

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the consolidated business year of a consolidated corporation related to the said specified foreign subsidiary company, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, the said sum shall be deemed to be zero): 例文帳に追加

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。）とする剰余金の配当等の額（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特定外国子会社等に係る連結法人の連結事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。） - 日本法令外国語訳データベースシステム

(7) The parent corporation's shares managed in a domestic business prescribed in the preceding items shall, in the case where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns shares that it manages as assets pertaining to a business conducted in Japan and at a permanent establishment in Japan (hereinafter referred to "shares managed in a domestic business" in this paragraph), be the shares, etc. of merging parent corporations issued for the foreign corporation depending on the said shares managed in a domestic business by way of a merger prescribed in Article 61-2(2) of the Act (limited to that carried out by a domestic corporation), a split-off-type company split without provision of money, etc. prescribed in paragraph (4) of the said Article (limited to that carried out by a domestic corporation), or a share exchange prescribed in paragraph (9) of the said Article (limited to that carried out by a domestic corporation) (such shares of merging parent corporations means shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (2) of the said Article (limited to a foreign corporation), shares of a parent corporation prescribed in paragraph (4) of the said Article (limited to a foreign corporation), or shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (9) of the said Article (limited to a foreign corporation)). 例文帳に追加

７　前各項に規定する国内事業管理親法人株式とは、法第百四十一条第一号から第三号までに掲げる外国法人が国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設において管理する株式（以下この項において「国内事業管理株式」という。）を有する場合において、法第六十一条の二第二項に規定する合併（内国法人が行うものに限る。）、同条第四項に規定する金銭等不交付分割型分割（内国法人が行うものに限る。）又は同条第九項に規定する株式交換（内国法人が行うものに限る。）により、当該国内事業管理株式に対応して交付を受けた合併親法人株式等（同条第二項に規定する政令で定める関係がある法人（外国法人に限る。）の株式、同条第四項に規定する親法人（外国法人に限る。）の株式又は同条第九項に規定する政令で定める関係がある法人（外国法人に限る。）の株式をいう。）をいう。 - 日本法令外国語訳データベースシステム

For the development of such drug discovery seeds and elemental technologies to be entirely undertaken in-house alone incurs problems such as further increases in research expenditure and the deterioration of investment efficiency in the eyes of investors. Therefore, in the US, the number of pharmaceutical company alliances and M & A with venture firms in possession of unique innovative biotechnologies has been increasing in recent years. However, since bioventures in Japan are few in number and lack maturity, Japanese pharmaceutical companies mainly form alliance partnerships with US bioventures. But the nurture of venture firms is vital to enhance the future global competitiveness of Japan's drug industry.例文帳に追加

このような創薬シーズ及び要素技術の全ての技術を自社開発だけで対応することは更なる研究開発費用の増大や投資家から見た投資効率の低下等を招くこととなるため、近年、アメリカにおいては独自の革新的なバイオテクノロジー技術を有するベンチャー企業と製薬企業とのアライアンス及びＭ＆Ａが増えている。しかしながら、日本でのバイオベンチャーは数が少なく、十分に成熟していない状況にあり、日本の製薬企業は主にアメリカのバイオベンチャーをアライアンスパートナーとしている。しかし、今後の日本の医薬品産業の国際競争力を強化のためには、ベンチャー企業の育成が不可欠である。 - 厚生労働省

(ii) When providing credit to a small- or medium-size company, does the institution conduct credit management operations including credit rating management with due consideration for the overall status of the company's corporate management in light of the nature of small- and medium-size companies in general, such as their vulnerability to the economic cycle and their liability to fall into the status of having excess debt due to one-time factors.例文帳に追加

（ⅱ）中小・零細企業等に対する与信に関しては、総じて景気の影響を受けやすく、一時的な要因により債務超過に陥りやすいといった中小・零細企業等の経営・財務面の特性を踏まえ、与信先の経営実態を総合的に勘案した信用格付等の与信管理を行っているか。（ⅲ）スコアリング・モデルを用いたビジネスローン等について延滞が発生した場合に、経営改善の方策に係る協議に応じることなく、機械的に債権回収や債権売却を行っていないか。また、ビジネスローン等からの撤退等に当たっては、債務者の置かれた状況を斟酌し、必要に応じて代替的な資金供給手段を検討しているか。（ⅳ）担保割れが生じた際に、合理的な理由なく、直ちに回収や金利の引上げを行っていないか。（ⅴ）経営改善支援先については、経営改善計画の進捗状況を適切に把握し、必要に応じて経営相談・経営指導等を行う等、経営改善に向けた働きかけを行っているか。（ⅵ）短期貸付の更新継続をしている貸出金（手形貸付を含む。）について、更なる借換えを行えば貸出条件緩和債権に該当する場合、安易に顧客の要望を謝絶することなく、適切に経営改善計画等の策定支援等を行っているか。（ⅶ）債務者が大部で精緻な経営改善計画等を策定していないことを理由に、貸付条件の変更等の申込みを謝絶していないか。 - 金融庁

JASDAQ already has a free analysis service provided for companies listed on the exchange to evaluate their intangible value that are not expressed on financial statements, such as “know-how,” “R&D capacity,” and “royalty of employees.” Now examination should be conducted in a positive manner on how intellectual properties reports and intellectual assets management reports can be used effectively as disclosed information that demonstrates the potential of a company for growth based on its technologies. 例文帳に追加

すでにジャスダック証券取引所においては、上場企業に対して無償で財務諸表等に表れない「企業ノウハウ」、「開発力」、「従業員のロイヤリティ」などの目に見えない企業価値に関する企業分析を提供するサービスが行われているところである。今後は更に、技術を基礎とした成長性を示す開示情報として、知的財産報告書、知的資産報告書等を活用することが積極的に検討されるべきである。 - 経済産業省

Until recently, there had been a typical idea of work in Japan. That is, after finishing school, a youth would join a company as a regular employee and receives various types of training through jobs, known as on-the-job training. The worker would improve his or her skills and capabilities through various experiences. Thus, Japanese companies have attached great importance to person-to-person training, which led to seniority-based wage systems and long-term employment.例文帳に追加

これまで日本の社会において特に働くということには学校を卒業していわゆる正社員になってその中でさまざまなトレーニングを受ける、具体的にはオンザジョブトレーニングと呼ばれる仕事をしながら学んでいく、その中でいろいろな経験をしてスキルや能力を高めていく、それが結果的に年功的な賃金になるとか長期雇用になるとか人が人を育てるということを非常に重要してきた国である。 - 厚生労働省

Trademark protection shall lapse: (a) when its term expires without renewal (Articles 11 and 31), on the day following the date of expiration; (b) if the holder surrenders it (Article 32), on the day following the date of receipt of the surrender or at an earlier date specified by him; (c) if it is cancelled (Article 33), with retroactive effect to the date of filing of the application; (d) if the holder has not put the trademark to genuine use (Articles 18 and 34), with retroactive effect to the starting date of the procedure for a decision on revocation or to the date of priority of the conflicting later trademark, whichever is earlier; (e) if the trademark loses its distinctive character or becomes deceptive (Article 35), with retroactive effect to the starting date of the procedure for a decision on revocation; (f) in the event of dissolution of the holder legal person or company without legal personality [Article 9(2)] without a successor in title, with retroactive effect to the date of dissolution.例文帳に追加

商標保護は，次のとおり消滅する。 (a) その期間が更新されることなく満了した場合(第11条及び第31条)は，満了日の翌日に (b) 所有者が商標保護を放棄した場合(第32条)は，放棄書受領日の翌日に又は所有者が指定するそれより早い日に (c) 商標保護が取り消された場合(第33条)は，出願日に遡って (d) 所有者が商標を真に使用しなかった場合(第18条及び第34条)は，権利取消決定に係る手続の初日又は抵触する後の商標の優先日の何れか先の日に遡って (e) 商標がその識別性を失ったか又は欺瞞性を帯びるに至った場合(第35条)は，権利取消決定に係る手続の初日に遡って (f) 所有者である法人又は法人格のない会社の解散の場合(第9条(2))は，解散日に遡って - 特許庁

Gains derived by a resident of a Contracting State from the alienation of shares in a company or of interests in a partnership or trust may be taxed in the other Contracting State where the shares or the interests derive at least 50 per cent of their value directly or indirectly from immovable property referred to in Article 6 and situated in that other Contracting State unless the relevant class of the shares or the interests is traded on a recognised stock exchange and the resident and persons related or connected to that resident own in the aggregate 5 per cent or less of that class of the shares or the interests. 例文帳に追加

一方の締約国の居住者が法人の株式又は組合若しくは信託財産の持分の譲渡によって取得する収益に対しては、その法人、組合又は信託財産の資産の価値の五十パーセント以上が第六条に規定する不動産であって他方の締約国内に存在するものにより直接又は間接に構成される場合に限り、当該他方の締約国において租税を課することができる。ただし、当該譲渡に係る株式又は持分と同じ種類の株式又は持分（以下「同種の株式等」という。）が公認の有価証券市場において取引され、かつ、当該一方の締約国の居住者及びその特殊関係者が所有する同種の株式等の数が同種の株式等の総数の五パーセント以下である場合は、この限りでない。 - 財務省

2. Gains derived by a resident of a Contracting Party from the alienation of shares in a company or of interests in a partnership or trust may be taxed in the other Contracting Party where the shares or the interests derive at least 50 per cent of their value directly or indirectly from immovable property referred to in Article 6 and situated in that other Contracting Party, unless the relevant class of the shares or the interests is traded on a recognised stock exchange and the resident and persons related or connected to that resident own in the aggregate 5 per cent or less of that class of the shares or the interests. 例文帳に追加

２一方の締約者の居住者が法人の株式又は組合若しくは信託財産の持分の譲渡によって取得する収益に対しては、その法人、組合又は信託財産の資産の価値の五十パーセント以上が第六条に規定する不動産であって他方の締約者内に存在するものにより直接又は間接に構成される場合には、当該他方の締約者において租税を課することができる。ただし、当該譲渡に係る株式又は持分と同じ種類の株式又は持分（以下「同種の株式等」という。）が公認の有価証券市場において取引され、かつ、当該一方の締約者の居住者及びその特殊関係者が所有する同種の株式等の数が同種の株式等の総数の五パーセント以下である場合は、この限りでない。 - 財務省

(2) The General Partner may borrow money or provide the Partnership Assets as collateral on behalf of the Partnership for the purpose of payment for Portfolio Investments or the expenses of the Partnership, or guarantee liabilities or provide the Partnership Assets as collateral on behalf of the Partnership where a Portfolio Company or an entity in which it invests receives a loan in connection with a Portfolio Investment; provided, however, that the total amount of (i) the Partnership’s borrowings and (ii) the obligations guaranteed by the Partnership and the obligations secured by the Partnership Assets for the Portfolio Companies or entities in which they invest shall not exceed the lesser of (x) [__]% of the total Capital Commitments of all Partners or (y) the aggregate Unpaid Capital Commitments of the Partners. 例文帳に追加

2. 無限責任組合員は、ポートフォリオ投資又は本組合の費用の支払いのために本組合による金銭の借入れ及び組合財産の担保提供を行うこと、並びに、ポートフォリオ投資に関連して投資先事業者等又はその投資先が金銭の借入れを行う場合の本組合による債務の保証及び組合財産の担保提供を行うことができる。但し、本組合による借入れに係る債務、並びに、投資先事業者等又はその投資先のための債務の保証及び物上保証に係る被担保債務の合計額は、総組合員の出資約束金額の合計額の［ ］%を上限とし、かつ、組合員の出資未履行金額nの合計額を超えない範囲で行われるものとする。 - 経済産業省

(ii) To support company initiatives that promote women’s active participation and enhance companies’ workplace environment, urge companies to employ more women in managerial positions and as officers and promote disclosure of information. Support companies that promote women’s active participation, balancing of work and childcare, and skill enhancement during childcare leaves and after resuming work. Support the re-employment of women caring for their child/children, e.g., provide re-learning programs and offer internships for homemakers. (Implement from this fiscal year) 例文帳に追加

（ⅱ）女性の活躍を促進する企業の取組を後押しし、企業の職場環境を整備するため、管理職・役員への登用拡大に向けた働きかけや情報開示の促進等を行う。また、女性の活躍促進、仕事と子育ての両立、育児休業中、及び復職後の能力アップの支援に取り組む企業への支援を行う。さらに、学び直しプログラムの提供、主婦等向けインターンシップ等により、子育て女性の再就職を支援する。 【今年度から実施】 - 経済産業省

(3) Where the articles of incorporation of a Mutual Company under the Former Act in existence at the time when this Act enters into force describe the number of the persons who shall be deemed as the general representatives set forth in Article 42, paragraph (1) of the Current Act pursuant to the provision of Article 29, paragraph (4) of the Supplementary Provisions pursuant to the proviso to Article 52-2, paragraph (1), the proviso to Article 53, paragraph (1) or the proviso to Article 53-2, paragraph (1) of the Former Act as applied mutatis mutandis pursuant to Article 51, paragraph (2) of the Former Act, such description shall be deemed as nonexistent when the number thus described exceeds the number of general representatives prescribed in Article 45, paragraph (1), Article 46, paragraph (1) or Article 47, paragraph (1) of the Current Act. 例文帳に追加

３　この法律の施行の際現に存する旧法の規定による相互会社の定款に旧法第五十一条第二項において準用する旧法第五十二条ノ二第一項ただし書、第五十三条第一項ただし書又は第五十三条ノ二第一項ただし書の規定により附則第二十九条第四項の規定により新法第四十二条第一項の総代とみなされる者の数が記載されている場合において、当該記載されている数がそれぞれ新法第四十五条第一項、第四十六条第一項又は第四十七条第一項に規定する総代の数を超えているときは、その記載はないものとみなす。 - 日本法令外国語訳データベースシステム

By combining a calibration certificate retrieval system and an inspecting measurement apparatus having an inspection standard to measurement traceability allowing bringing-in calibration or remote calibration to a national measurement standard organization and a calibration company, a calibration certificate is sequentially traced back in hierarchies via the Internet and is retrieved, and a chain to a national measurement standard is confirmed to rapidly guarantee or certificate reliability of inspection results.例文帳に追加

本発明は、校正事業者及び国家計量標準機関までの遠隔校正或いは持ち込み校正を可能にする計量トレーサビリティーに、検査基準をもつ検査用計測機器及び校正証明書検索システムを組み合わせることにより、インターネットを介して校正証明書を順次階層を遡って検索し、国家計量標準に至る連鎖を確認して検査結果の信頼性を迅速に保証あるいは証明する。 - 特許庁

(3) The provisions of Article 915(1) and (2) (Registration of a Change), Article 916 (limited to the portion pertaining to item (i)) (Registration of Relocation of the Head Office to the Jurisdictional District of Another Registry), Article 917 (limited to the portion pertaining to item (i)) (Registration of a Provisional Disposition, etc. Suspending Execution of Duties) and Article 918 (Registration of a Manager) of the Companies Act shall apply mutatis mutandis to registration of a Specific Purpose Company at the location of its head office. In this case, the phrase "in the items of Article 911(3) or in the items of the preceding three Articles" in Article 915(1) of the Companies Act shall be deemed to be replaced with "in the items of Article 22(2) of the Asset Securitization Act," the term "Article 199(1)(iv)" and the term "share" in Article 915(2) of the Companies Act shall be deemed to be replaced with "Article 36(1)(iv) of the Asset Securitization Act" and "Specified Equity," respectively, the term "the items of Article 911(3)" in Article 916(i) of the Companies Act shall be deemed to be replaced with "the items of Article 22(2) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　会社法第九百十五条第一項及び第二項（変更の登記）、第九百十六条（第一号に係る部分に限る。）（他の登記所の管轄区域内への本店の移転の登記）、第九百十七条（第一号に係る部分に限る。）（職務執行停止の仮処分等の登記）並びに第九百十八条（支配人の登記）の規定は、特定目的会社の本店の所在地における登記について準用する。この場合において、同法第九百十五条第一項中「第九百十一条第三項各号又は前三条各号」とあるのは「資産流動化法第二十二条第二項各号」と、同条第二項中「第百九十九条第一項第四号」とあるのは「資産流動化法第三十六条第一項第四号」と、「株式」とあるのは「特定出資」と、同法第九百十六条第一号中「第九百十一条第三項各号」とあるのは「資産流動化法第二十二条第二項各号」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 180-17 The provisions of Part II, Chapter IX, Section 1, Subsection 3 (excluding Article 496, paragraph (3) and Article 497, paragraph (1), item (iii)) (Property Inventories) of the Companies Act shall apply mutatis mutandis to a Liquidation Mutual Company. In this case, the terms "the items of Article 489, paragraph (7)" and "the items of Article 475" in Article 492, paragraph (1) (Preparation of Inventory of Property) of that Act shall be deemed to be replaced with "Article 180-14, paragraph (7), item (i) or (ii) of the Insurance Business Act" and "Article 180, item (i) or (ii) of that Act," respectively; and the term "the items of Article 475" in Article 494, paragraph (1) (Preparation and Retention of Balance Sheet) of that Act shall be deemed to be replaced with "Article 180, item (i) or (ii) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第百八十条の十七　会社法第二編第九章第一節第三款（第四百九十六条第三項並びに第四百九十七条第一項第三号を除く。）（財産目録等）の規定は、清算相互会社について準用する。この場合において、同法第四百九十二条第一項（財産目録等の作成等）中「第四百八十九条第七項各号」とあるのは「保険業法第百八十条の十四第七項各号」と、「第四百七十五条各号」とあるのは「同法第百八十条各号」と、同法第四百九十四条第一項（貸借対照表等の作成及び保存）中「第四百七十五条各号」とあるのは「保険業法第百八十条各号」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

(1) A registered trademark may be taken off the Register in respect of any of the goods or services, in respect of which it is registered on application made in the prescribed manner by any person aggrieved to the High Court Division or the Registrar, on the ground either- (a) that the trademark was registered without any bona-fide intention on the part of the applicant for registration that it should be used in relation to those goods or services, as the case may be, by him or, in a case to which the provisions of section 41 apply, by the company concerned, and that there has in fact, been no bona-fide use of the trademark, in relation to those goods or services by any proprietor thereof for the time being up to a date one month before the date of the 35 application; or (b) that up to a date one month before the date of the application, a continuous period of 5 (five) years or longer elapsed during which the trademark was registered and during which there was no bona-fide use thereof in relation to those goods or services by any proprietor thereof for the time being (2) The Tribunal shall not refuse an application submitted under sub-section (1) except where- (a) the applicant has been permitted under section 10 to register an identical or nearly resembling trademark in respect of the goods or services; or (b) where the Tribunal is of opinion that there has been, before the relevant date or during the relevant period, bona-fide use of the trademark by any proprietor thereof for the time being in relation to goods or services. 例文帳に追加

(1)登録商標は、不服を申し立てる何人によっても、次に掲げるいずれかの理由により、高等裁判所又は登録官に対して所定の方式で申請が行われると、登録されている商品又は役務について登録簿から削除することができる。(a)当該商標は当該商品又は役務(場合に応じ)につき出願人本人により又は第41条の規定が適用される場合は当該会社により使用されるべきとの登録出願人の誠実かつ真正の意図によらずして登録されたものであり、申請日1月以前までに、それらの商品又は役務に関する商標の所有者による当該商標の誠実かつ真正な使用が実際に存しないとき。(b)申請日1月前までに、当該商標が登録されて連続5年以上が経過しており、その間に現に当該商標を所有する者によるそれらの商品又は役務に関する当該商標の誠実かつ真正な使用がないとき。 - 特許庁

As you know, Tokyo Electric Power issues a very large amount of corporate bonds. In the European market, the company has issued corporate bonds totaling around 180 billion yen and it also borrows a large amount of loans from private financial institutions. The written agreement adopted on May 13 refers to three important points. We must, first, take measures to ensure appropriate damage compensation, second, prevent adverse effects on business operators involved in the stabilization of the situation of Tokyo Electric Power's Fukushima Nuclear Power Station and the handling of the accident and, third, ensure the stable supply of electricity, which is essential to the people's lives. The agreement also refers to the need to check, after a certain period of time, whether adequate support is provided to disaster victims, whether the stable supply of electricity is maintained, and whether the stability of the financial market is maintained, as I strongly insisted on the inclusion of this in the agreement. 例文帳に追加

ご存じのように、東京電力は大変大きな社債を発行していますし、それから、これは確か1,800億円ぐらい、ヨーロッパの市場でも東京電力は社債を発行していますし、それから民間の金融機関から多額のお金をお借りしておられるようですから、やはりそういった意味で、この5月13日の合意文書の中にもきちんと三つ入っておりまして、第1に、適切な損害賠償のための万全の措置、第2に、東京電力福島原子力発電所の状態の安定化及び事故処理に関係する事業者等への悪影響の回避、もう一つが、国民生活に不可欠な電力の安定供給ということと併せて、一定期間後に被災者、被害者救済に遺漏がないか、電力の安定供給が図られているか、金融市場の安定が図られているか、こういうことを文書にもきちんと、私は強く主張して入れていただいた経緯もございます。 - 金融庁

(2) Where the articles of incorporation of a Mutual Company under the Former Act in existence at the time when this Act enters into force specify any exceptional standard pursuant to the proviso to Article 52-2, paragraph (1), the proviso to Article 53, paragraph (1) or the proviso to Article 53-2, paragraph (1) of the Former Act, the description of such standard shall be deemed as nonexistent when the proportion of the number of members to the total number of members or the number of members thus specified exceeds the proportion of the number of members to the total number of members or the number of members prescribed in Article 38, paragraph (1), Article 39, paragraph (1) or Article 40, paragraph (1) of the Current Act, respectively. 例文帳に追加

２　この法律の施行の際現に存する旧法の規定による相互会社の定款に旧法第五十二条ノ二第一項ただし書、第五十三条第一項ただし書又は第五十三条ノ二第一項ただし書の規定により他の標準が定められている場合において、その定められている社員総数のうちの社員の数の割合又は社員の数がそれぞれ新法第三十八条第一項、第三十九条第一項又は第四十条第一項に規定する社員総数のうちの社員の数の割合又は社員の数を超えているときは、その記載はないものとみなす。 - 日本法令外国語訳データベースシステム

Article 69 (1) With regard to the dissolution and liquidation of a cooperative, the provisions of Article 475 (excluding item (i) and item (iii)), Article 476, Article 478, paragraph (2) and paragraph (4), Article 479, paragraph (1) and paragraph (2) (limited to the portions other than those listed in the respective items), Article 481, Article 483, paragraph (4) and paragraph (5), Article 484, Article 485, Article 489, paragraph (4) and paragraph (5), Article 492, paragraphs (1) to (3), Articles 499 to 503, Article 507 (Liquidation of a Stock Company), Article 868, paragraph (1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portions pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 (Non-Contentious Cases) of the Companies Act and Article 40 (Judicial Decision for Appointment of a Person to Conduct Inspections) of the Non-Contentious Cases Procedure Act (Act No. 14 of 1898) shall apply mutatis mutandis; with regard to a liquidator of a cooperative, the provisions of Article 35-3, Article 35-4, Article 36-2, Article 36-3, paragraph (1) and paragraph (2), Articles 36-5 to 38-4 (excluding Article 36-7, paragraph (4)), Article 40 (excluding paragraph (1), paragraph (11), and paragraph (13)), Article 47, paragraphs (2) to (4), Article 48, and Article 53-2 of this Act, the provisions of Article 357, paragraph (1) of the Companies Act, paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to the provisions of Article 360, paragraph (3) of the same Act, and the provisions of Article 361, Article 381, paragraph (2), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), Articles 384 to 386, and Article 508 of the Companies Act shall apply mutatis mutandis; with regard to an action to pursue the liability of a liquidator of a cooperative, the provisions of Part 7, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5), and Article 851, and excluding the portions pertaining to the company auditors in the case of a cooperative limiting the audit authority)(Action to Pursue the Liability, etc. of a Stock Company) of the same Act shall apply mutatis mutandis; and with regard to a liquidator of a cooperative limiting the audit authority, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the same Act shall apply mutatis mutandis. In this case, the phrase "an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses" in Article 40, paragraph (2) shall be deemed to be replaced with "an inventory of property and a balance sheet," the term "a business report" in the same paragraph shall be deemed to be replaced with "an affairs written report," the term "business report" in paragraph (3), paragraphs (5) to (10), and paragraph (12), item (i) and item (iii) of the same Article shall be deemed to be replaced with "affairs written report," the term "the directors (or, for a Company with Board of Directors, to the board of directors)" in Article 382 of the Companies Act shall be deemed to be replaced with "the board of liquidators," the term "the following shareholders" in the portions of Article 479, paragraph (2) of the Companies Act other than those listed in the respective items shall be deemed to be "a member who has obtained the consent of or more one-fifth of all partner," the term "Ordinance of the Ministry of Justice" in Article 384, Article 492, paragraph (1), Article 507, paragraph (1), and Article 847, paragraph (1) and paragraph (4) of the same Act shall be deemed to be "ordinance of the competent ministry," the phrase "give public notice in the official gazette" in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with "give public notice," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第六十九条　組合の解散及び清算については、会社法第四百七十五条（第一号及び第三号を除く。）、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第二項（各号列記以外の部分に限る。）、第四百八十一条、第四百八十三条第四項及び第五項、第四百八十四条、第四百八十五条、第四百八十九条第四項及び第五項、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条（株式会社の清算）、第八百六十八条第一項、第八百六十九条、第八百七十条（第二号及び第三号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号及び第四号に係る部分に限る。）、第八百七十五条並びに第八百七十六条（非訟）並びに非訟事件手続法（明治三十一年法律第十四号）第四十条（検査をすべき者の選任の裁判）の規定を、組合の清算人については、第三十五条の三、第三十五条の四、第三十六条の二、第三十六条の三第一項及び第二項、第三十六条の五から第三十八条の四まで（第三十六条の七第四項を除く。）、第四十条（第一項、第十一項及び第十三項を除く。）、第四十七条第二項から第四項まで、第四十八条並びに第五十三条の二並びに会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項並びに同法第三百六十一条、第三百八十一条第二項、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項、第三百八十四条から第三百八十六条まで並びに第五百八条の規定を、組合の清算人の責任を追及する訴えについては、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除き、監査権限限定組合にあつては、監査役に係る部分を除く。）（株式会社における責任追及等の訴え）の規定を、監査権限限定組合の清算人については、同法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を準用する。この場合において、第四十条第二項中「財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表」と、「事業報告書」とあるのは「事務報告書」と、同条第三項、第五項から第十項まで並びに第十二項第一号及び第三号中「事業報告書」とあるのは「事務報告書」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「清算人会」と、同法第四百七十九条第二項各号列記以外の部分中「次に掲げる株主」とあるのは「総組合員の五分の一以上の同意を得た組合員」と、同法第三百八十四条、第四百九十二条第一項、第五百七条第一項並びに第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」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

Sanyo Seiko increases its overall strength by making continual efforts to improve quality and technical capabilities and by offering these additional services: (1) the ability to handle short delivery times; (2) quality assurance (including having an adequate quality management system and the ability to produce specific numerical data relating to quality assurance); (3) provision of environmental information; and (4) technology suggestions (such as suggestions for design improvements). In this way, the company is winning new customers, maintaining existing ones, and also preserving its price bargaining power.例文帳に追加

同社では、品質や技術力の向上に対する努力を継続することはもちろんのこと、〔1〕短納期への対応、〔2〕品質保証（品質管理体制が十分である、品質保証に係る具体的な数値データが出せるなど）、〔3〕環境に関する情報提供、〔4〕技術提案（設計の改善提案など）といった、付加的なサービスを含めた総合力を高めることで、顧客の新規獲得・維持を行うとともに、価格交渉力を維持している。 - 経済産業省

iii) The excess amount that exceeds the amount equivalent to that to be included in deductible expenses, when the provisions of Article 31 of the Corporation Tax Act shall be applied, out of the amount included in deductible expenses for the relevant business year as the depreciation allowance for the depreciable assets that the specified foreign subsidiary company, etc. holds (excluding goodwill obtained on or before March 31, 1998) (such inclusive amount shall be limited to the amount calculated, with the acquisition costs of the said depreciable assets (where there is any amount of past depreciation already included in deductible expenses for the relevant business year, the amount after deducting the said amount) as the limit of the amount to be included in deductible expenses for the relevant business year 例文帳に追加

三　その有する減価償却資産（平成十年三月三十一日以前に取得した営業権を除く。）につきその償却費として当該各事業年度の損金の額に算入している金額（その減価償却資産の取得価額（既にした償却の額で各事業年度の損金の額に算入されたものがある場合には、当該金額を控除した金額）を各事業年度の損金の額に算入する金額の限度額として償却する方法を用いて計算されたものに限る。）のうち、法人税法第三十一条の規定の例によるものとした場合に損金の額に算入されることとなる金額に相当する金額を超える部分の金額 - 日本法令外国語訳データベースシステム

Where: a) a resident of a Contracting State is beneficially entitled, whether directly or through one or more interposed trusts, to a share of the profits derived from business carried on in the other Contracting State by the trustee of a trust(other than a trust which is treated as a company for tax purposes) in its capacity as trustee; and b) in relation to the carrying on of the business, that trustee, in accordance with the principles stated in Article 5, has a permanent establishment in that other Contracting State, the business carried on by the trustee shall be deemed to be a business carried on in that other Contracting State by that resident through a permanent establishment situated therein and the share of the profits shall be attributed to that permanent establishment. 例文帳に追加

次の(a)及び(b)に該当する場合には、信託の受託者が行う事業は、一方の締約国の居住者が他方の締約国内にある恒久的施設を通じて当該他方の締約国内で行う事業とみなし、かつ、当該事業から取得される利得であって、当該一方の締約国の居住者の持分に対応するものは、当該恒久的施設に帰せられるものとする。(a)当該一方の締約国の居住者が、当該信託（租税に関し法人として取り扱われるものを除く。）の受託者が当該他方の締約国内において当該信託の受託者として行う事業から取得される利得に対する持分を直接に又は一若しくは二以上の信託を介して有する場合(b)当該事業の遂行に関して、当該信託の受託者が、第五条に定める原則に従い、当該他方の締約国内に恒久的施設を有する場合 - 財務省

(ii) Subscription for shares, share options (excluding those attached to bonds with share option), or Bonds with Share Options, etc. (meaning Bonds with Share Options, etc. as defined in Article 5, paragraph (1), item (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act; hereinafter the same shall apply in this item and in the following paragraph), and the holding of the shares, the share options (including the shares issued or transferred through the exercise of the share options), or the Bonds with Share Options, etc. (including the shares issued or transferred through the exercise of the share options attached to the Bonds with Share Options, etc.) pertaining to such subscription, which have been issued by a stock company with stated capital exceeding 300,000,000 yen that is a Small and Medium-sized Enterprise Operator being a Certified Research and Development Business Operator or a Supervisory Business Operator in order to raise the funds required for the purpose of engaging in Research and Development Business or Supervisory Business according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan. 例文帳に追加

二 認定研究開発事業者又は認定統括事業者である中小企業者のうち資本金の額が三億円を超える株式会社が認定研究開発事業計画又は認定統括事業計画に従って研究開発事業又は統括事業を行うために必要とする資金の調達を図るために発行する株式、新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債等（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この号及び次項において同じ。）の引受け及び当該引受けに係る株式、新株予約権（その行使により発行され、又は移転された株式を含む。）又は新株予約権付社債等（新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。）の保有 - 経済産業省

I was Minister for Financial Services, while Minister Yosano had the experience of serving as the Minister for International Trade and Industry. Minister Yosano strongly requested that two of us be allowed to join the debate at that time, when the Kan cabinet was in office, and as Mr. Kaieda, who was Minister of Economy, Trade and Industry at that time, agreed to that, we joined the debate on the draft of the scheme halfway through it. Therefore, I have certain knowledge about this matter. In relation to the support for Tokyo Electric Power, what kind of cooperation the company seeks from stakeholders and how stakeholders, including financial institutions, respond are matters to be determined through consultations between private business operators, so my understanding is that the Financial Services Agency is not in a position to make comments. In any case, regarding the compensation issue, it is important to pay damages compensation in a prompt and appropriate manner, and another important thing is, as you know, to avoid causing unnecessary, unexpected adverse effects on the stability of the financial and capital markets, on the principal premise that stable electricity supply should be ensured. We will continue to carefully monitor market developments. 例文帳に追加

そのときの経過から私はある程度知っておりますけれども、東京電力に対する支援については、東京電力がステークホルダーに対してどのような協力を求めるか、それに対して金融機関を含むステークホルダーがどのように対応するかについては、民間事業者間で話し合われるべき事柄で、当局としてはお答えする立場にはないと認識しておりまして、いずれにいたしましても、東京電力の賠償問題については、迅速かつ適切な損害賠償の実施や、それからもう一個大事な点は、ご存じのように、電力の安定供給を確保することを大前提としつつ、金融・資本市場の安定に不要・不測の悪影響を生じさせないことが重要であり、引き続き市場の動向に注視してまいりたいと思っております。 - 金融庁

Article 25-21 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) for the relevant business year of a specified foreign subsidiary company, etc. (hereinafter referred to as the "amount of undistributed income" in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第二十五条の二十一　法第四十条の四第一項の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の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

Article 39-16 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第三十九条の十六　法第六十六条の六第一項の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の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

Article 39-116 (1) The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90(1) of the Act for the amount of taxes and a dividend of surplus, etc. on the said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) (hereinafter referred to as the "amount of undistributed income" in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in the said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and the said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds the said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted: 例文帳に追加

第三十九条の百十六　法第六十八条の九十第一項の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の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。 - 日本法令外国語訳データベースシステム

Notwithstanding that a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of this Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if the resident is carrying on business in the first-mentioned Contracting State (other than the business of making or managing investments for the resident’s own account, unless the business is banking, insurance or securities business carried on by a bank, insurance company or securities dealer), the income, profits or gains derived from the other Contracting State is derived in connection with, or is incidental to, that business and that resident satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者は、適格者に該当しない場合においても、他方の締約国において取得する第七条、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、利得又は収益に関し、当該居住者が当該一方の締約国内において事業を行っており、当該所得、利得又は収益が当該事業に関連し、又は付随して取得されるものであり、かつ、当該居住者がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。ただし、当該事業が、当該居住者が自己の勘定のために投資を行い、又は管理するもの（銀行、保険会社又は証券会社が行う銀行業、保険業又は証券業を除く。）である場合は、この限りでない。 - 財務省