「In the company of」に関連した英語例文の一覧と使い方(196ページ目) - Weblio英語例文検索

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(2) The provisions then in force shall remain applicable to public notice and notification in the case of any payment made under Article 309, paragraph (1) of the Former Commercial Code (including the cases where it is applied mutatis mutandis pursuant to the Former Commercial Code or any other Act), any resolution adopted under Article 64, paragraph (1) or Article 67, paragraph (1) of the Limited Liability Companies Act prior to the revision by the provision of Article 3, any security interest exercised by an Entrusted Company pursuant to the provision of Article 82, paragraph (1) of the Secured Bond Trust Act prior to the revision by the provision of Article 5, any payment made under Article 139-5, paragraph (1) of the Former Investment Trust Act, any payment made under Article 111, paragraph (1) of the Act on the Liquidation of Assets prior to the revision by the provision of Article 20, any resolution adopted under Article 10-17, paragraph (1) or (7) of the Act for the Promotion of the Creation of New Businesses prior to the revision by the provision of Article 21, or any payment made under Article 111, paragraph (1) of the Act on the Liquidation of Specified Assets by Special Purpose Companies prior to the revision by the provision of Article 1 of the Act for Partial Revision of the Act on the Liquidation of Specified Assets by Special Purpose Companies, etc. prior to the revision by the provision of Article 24, which shall remain in force pursuant to the provision of Article 2, paragraph (1) of the Supplementary Provisions to that Act, prior to the enforcement of this Act. 例文帳に追加

２　この法律の施行前に、旧商法第三百九条第一項（旧商法又は他の法律において準用する場合を含む。）の弁済がされた場合、第三条の規定による改正前の有限会社法第六十四条第一項若しくは第六十七条第一項の決議をした場合、第五条の規定による改正前の担保附社債信託法第八十二条第一項の規定により受託会社が担保権を実行した場合、旧投信法第百三十九条の五第一項の弁済がされた場合、第二十条の規定による改正前の資産の流動化に関する法律第百十一条第一項の弁済がされた場合、第二十一条の規定による改正前の新事業創出促進法第十条の十七第一項若しくは第七項の決議をした場合又は第二十四条の規定による改正前の特定目的社会による特定資産の流動化に関する法律等の一部を改正する法律附則第二条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の特定目的会社による特定資産の流動化に関する法律第百十一条第一項の弁済がされた場合における公告及び通知については、なお従前の例による。 - 日本法令外国語訳データベースシステム

(10) The provisions of Article 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5) and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action seeking payment under the provisions of Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5), and to an action for pursuing, under the provisions of Article 213(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5), the liability of directors, etc. defined in Article 213(1) of the Companies Act. In this case, the phrase "shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "Specified Equity Member, or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or longer)," the term "shareholder" in paragraphs (3) to (5) inclusive and (7) of that Article shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

１０　第九十七条第三項及び会社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及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、第五項において準用する同法第二百十二条第一項の規定による支払を求める訴え及び第五項において準用する同法第二百十三条第一項の規定による同項に規定する取締役等の責任を追及する訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月（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）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（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）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 177 The provisions of Article 1-3 through Article 5, Article 7 through Article 15, Article 17, paragraph (1), paragraph (2), and paragraph (4), Article 18 through Article 19-2, Article 20, paragraph (1) and paragraph (2), Article 21 through Article 27, Article 33, Article 34, Article 46, paragraph (1) and paragraph (2), Article 47, paragraph (1) and paragraph (3), Article 51 through Article 55, Article 64, Article 70, Article 71, Article 75, Article 79, Article 82, Article 83, Article 132 through Article 137, and Article 139 through Article 148 of the Commercial Registration Act shall apply mutatis mutandis to the registration related to an Investment Corporation. In this case, the phrases "Article 17" and "Article 24, Article 48 to Article 50 inclusive (including the cases where applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118), Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92" in Article 15 of that Act shall be deemed to be replaced with "Article 17, paragraph (1), paragraph (2), and paragraph (4) and Article 18" and "Article 24" respectively, the phrase "or, the matters to be specified in a written application pursuant to the provision of the preceding paragraph" in Article 17, paragraph (4) of that Act shall be deleted, the phrase "the preceding two paragraphs" in said provision shall be deemed to be replaced with "that paragraph," the phrase "Article 30(2) or" in Article 24, item (vii) of that Act shall be deleted, the phrases "all shareholders or class shareholders" and "directors or liquidators" in Article 46, paragraph (1) of that Act shall be deemed to be replaced with "all Investors" and "executive liquidator(s) or liquidation supervisors" respectively, the phrase "a shareholders meeting, class shareholders meeting, board of directors" in paragraph (2) of that Article shall be deemed to be replaced with "an Investors' meeting, meeting of the board of officers," the phrase "a director, company auditor, representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54, paragraph (1) of that Act shall be deemed to be replaced with "a corporate officer(s) or supervisory officers," the phrase "an accounting advisor or an accounting auditor" in paragraphs (2) and (3) of that Article shall be deemed to be replaced with "an accounting auditor," the phrase "Article 337, paragraph (1) of said Act" in Article 54, paragraph (2), item (iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 102, paragraph (1) of the Investment Corporations Act," the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55, paragraph (1) of the Commercial Registration Act shall be deemed to be replaced with "Article 108, paragraph (3) of the Investment Corporations Act," the phrase "an administrator of a shareholder registry" in Article 64 of the Commercial Registration Act shall be deemed to be replaced with "an Administrator of the Investors' Registry, etc. (meaning the Administrator of the Investors' Registry, etc. prescribed in Article 166, paragraph (2), item (viii) of the Investment Corporations Act)," the phrase "the articles of incorporation and" in said provision shall be deleted, the phrases "the amount of stated capital" and "Article 449, paragraph (2) of the Companies Act" in Article 70 of the Commercial Registration Act shall be deemed to be replaced with "the Minimum Net Assets" and "Article 142, paragraph (2) of the Investment Corporations Act" respectively, the phrase "Article 478, paragraph (1), item (i) of the Companies Act" in Article 71, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 151, paragraph (1), item (i) of the Investment Corporations Act," the phrase "approved under Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "approved under Article 159, paragraph (3) of the Investment Corporations Act (in the case referred to in paragraph (4) of that Article, the approval of an Investors' meeting under that paragraph)", the phrase "Article 80 or the preceding Article" in Article 82, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 174 or Article 175 of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百七十七条　商業登記法第一条の三から第五条まで、第七条から第十五条まで、第十七条第一項、第二項及び第四項、第十八条から第十九条の二まで、第二十条第一項及び第二項、第二十一条から第二十七条まで、第三十三条、第三十四条、第四十六条第一項及び第二項、第四十七条第一項及び第三項、第五十一条から第五十五条まで、第六十四条、第七十条、第七十一条、第七十五条、第七十九条、第八十二条、第八十三条、第百三十二条から第百三十七条まで並びに第百三十九条から第百四十八条までの規定は、投資法人に関する登記について準用する。この場合において、同法第十五条中「第十七条」とあるのは「第十七条第一項、第二項及び第四項、第十八条」と、「第二十四条、第四十八条から第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）、第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条」とあるのは「第二十四条」と、同法第十七条第四項中「事項又は前項の規定により申請書に記載すべき事項」とあるのは「事項」と、「前二項」とあるのは「同項」と、同法第二十四条第七号中「若しくは第三十条第二項若しくは」とあるのは「若しくは」と、同法第四十六条第一項中「株主全員若しくは種類株主全員」とあるのは「投資主全員」と、「取締役若しくは清算人」とあるのは「執行役員若しくは清算執行人」と、同条第二項中「株主総会若しくは種類株主総会、取締役会」とあるのは「投資主総会、役員会」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「執行役員又は監督役員」と、同条第二項及び第三項中「会計参与又は会計監査人」とあるのは「会計監査人」と、同条第二項第三号中「同法第三百三十七条第一項」とあるのは「投資法人法第百二条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「投資法人法第百八条第三項」と、同法第六十四条中「株主名簿管理人」とあるのは「投資主名簿等管理人（投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人をいう。）」と、「定款及びその者」とあるのは「その者」と、同法第七十条中「資本金の額」とあるのは「最低純資産額」と、「会社法第四百四十九条第二項」とあるのは「投資法人法第百四十二条第二項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「投資法人法第百五十一条第一項第一号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「投資法人法第百五十九条第三項」と、「承認」とあるのは「承認（同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認）」と、同法第八十二条第三項中「第八十条又は前条」とあるのは「投資法人法第百七十四条又は第百七十五条」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 53-17 The provisions of Part II, Chapter IV, Section 6 (excluding Article 378, paragraph (1), item (ii) and Article 378, paragraph (3)) (Accounting Advisors) of the Companies Act shall apply mutatis mutandis to the accounting advisors of a Mutual Company. In this case, the terms "Article 435, paragraph (2)," "supplementary schedules thereof, the Temporary Financial Statements (referring to the Temporary Financial Statements provided for in Article 441, paragraph (1), hereinafter the same shall apply in this Chapter)" and "Article 444, paragraph (1)" in Article 374, paragraph (1) (Authority of Accounting Advisors) of that Act shall be deemed to be replaced with "Article 54-3, paragraph (2) of the Insurance Business Act," "annex detailed statement thereto" and "Article 54-10, paragraph (1) of the Insurance Business Act," respectively; the term "Article 333, paragraph (3), item (ii) or (iii)" in Article 374, paragraph (5) shall be deemed to be replaced with "Article 333, paragraph (3), item (ii) or (iii) as applied mutatis mutandis pursuant to Article 53-4 of the Insurance Business Act"; the term "Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5)" in Article 376, paragraph (1) (Attendance at board of directors meetings) of that Act shall be deemed to be replaced with "Article 54-4, paragraph (3) or Article 54-10, paragraph (5) of the Insurance Business Act"; the term "Article 368, paragraph (2)" in Article 376, paragraph (3) of that Act shall be deemed to be replaced with "Article 368, paragraph (2) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; and the term "Article 319, paragraph (1)" in Article 378, paragraph (1), item (i) (Keeping and Inspection of Financial Statements by Accounting Advisors) of that Act shall be deemed to be replaced with "Article 319, paragraph (1) as applied mutatis mutandis pursuant to Article 41, paragraph (1) 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

第五十三条の十七　会社法第二編第四章第六節（第三百七十八条第一項第二号及び第三項を除く。）（会計参与）の規定は、相互会社の会計参与について準用する。この場合において、同法第三百七十四条第一項（会計参与の権限）中「第四百三十五条第二項」とあるのは「保険業法第五十四条の三第二項」と、「附属明細書、臨時計算書類（第四百四十一条第一項に規定する臨時計算書類をいう。以下この章において同じ。）」とあるのは「附属明細書」と、「第四百四十四条第一項」とあるのは「保険業法第五十四条の十第一項」と、同条第五項中「第三百三十三条第三項第二号又は第三号」とあるのは「保険業法第五十三条の四において準用する第三百三十三条第三項第二号又は第三号」と、同法第三百七十六条第一項（取締役会への出席）中「第四百三十六条第三項、第四百四十一条第三項又は第四百四十四条第五項」とあるのは「保険業法第五十四条の四第三項又は第五十四条の十第五項」と、同条第三項中「第三百六十八条第二項」とあるのは「保険業法第五十三条の十六において準用する第三百六十八条第二項」と、同法第三百七十八条第一項第一号（会計参与による計算書類等の備置き等）中「第三百十九条第一項」とあるのは「保険業法第四十一条第一項において準用する第三百十九条第一項」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

Article 34-23 (1) The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in these provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "the matters listed in Article 199(1)(iii)" in Article 207(1) of the Companies Act shall be deemed to be replaced with "property other than money as the object of capital contribution," the phrase "provided for in that item" in the same paragraph shall be deemed to be replaced with "other than money," the phrase "provided for in Article 199(1)(iii)" in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article shall be deemed to be replaced with "person who intends to become a partner," the phrase "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10)(i) of the same Article shall be deemed to be replaced with "partner," the phrase "employee including a manager" in the same item shall be deemed to be replaced with "employee," the term "subscriber for Shares for Subscription" in item (ii) of the same paragraph shall be deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604(3) of the same Act shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the term "business year" in Article 631(1) of the same Act shall be deemed to be replaced with "fiscal year," the term "Article 624(1)" in Article 632(1) of the same Act shall be deemed to be replaced with "Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624(1)" in paragraph (2) of the same Article shall be deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624(1)" in the same paragraph shall be deemed to be replaced with "the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加

第三十四条の二十三　会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」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 24-6 (1) A company which has issued share certificates listed in a Financial Instruments Exchange, share certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to share certificates listed in a Financial Instruments Exchange or other Securities specified by a Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 and Article 167) shall, when a resolution of a shareholders meeting or board of directors' meeting set forth in Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms pursuant to Article 165(3) of said Act) are made, submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, states matters pertaining to the status of buyback of Listed Share Certificates, etc. issued by itself conducted based on the resolution of the shareholders meeting or board of directors' meeting (hereinafter referred to as the "Shareholders Meeting, etc." in this paragraph) during each month from the month which includes the day when the resolution of the Shareholders Meeting, etc. is made to the month which includes the day when the period set forth in Article 156(1)(iii) of said Act is to expire (each month is referred to as the "Reporting Month" in this paragraph) (including the cases where no buyback is conducted) and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month. 例文帳に追加

第二十四条の六　金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券（以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。）の発行者である会社は、会社法第百五十六条第一項（同法第百六十五条第三項の規定により読み替えて適用する場合を含む。）の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会（以下この項において「株主総会等」という。）の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月（以下この項において「報告月」という。）ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況（買付けを行わなかつた場合を含む。）に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、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

(2) A Tender Offeror (meaning the Tender Offeror prescribed in Article 27-3(2) as applied mutatis mutandis pursuant to Article 27-22-2(2); hereinafter the same shall apply in this paragraph) may, in lieu of the copies of the documents to be sent under the provision of Article 27-3(4) as applied mutatis mutandis pursuant to Article 27-22-2(2) or (3) to the person who has already submitted the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2)) pertaining to the Share Certificates, etc. issued by a company which is the Tender Offeror, as of the date when the Tender Offeror has submitted the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2) as applied mutatis mutandis pursuant to Article 27-22-2(2), and including Amendments thereof) pertaining to the Tender Offer (meaning the Tender Offer prescribed in Article 27-3(1) as applied mutatis mutandis pursuant to Article 27-22-2(2); hereinafter the same shall apply in this paragraph), provide the information to be contained in the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2) as applied mutatis mutandis to Article 27-22-2(2), and including the Amendments thereof) pertaining to said Tender Offer by means of the electronic data processing system or by any other method specified by a Cabinet Office Ordinance, in the case specified by a Cabinet Office Ordinance. In this case, said Tender Offeror shall be deemed to have sent the copy of said documents. 例文帳に追加

２　公開買付者（第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付者をいう。以下この項において同じ。）は、内閣府令で定める場合には、第二十七条の二十二の二第二項又は第三項において準用する第二十七条の三第四項の規定により当該公開買付け（第二十七条の二十二の二第二項において準用する第二十七条の三第一項に規定する公開買付けをいう。以下この項において同じ。）に係る公開買付届出書（第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいい、その訂正届出書を含む。）を提出した日において、既に当該公開買付者である会社が発行者である株券等に係る公開買付届出書（第二十七条の三第二項に規定する公開買付届出書をいう。）の提出をしている者がある場合において送付するものとされている書類の写しに代えて、当該公開買付けに係る公開買付届出書（第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいい、その訂正届出書を含む。）に記載すべき事項を電子情報処理組織を使用する方法その他の内閣府令で定める方法により提供することができる。この場合において、当該公開買付者は、当該書類の写しを送付したものとみなす。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 207, Article 212 (excluding item (i), paragraph (1)), Article 213 (excluding items (i) and (iii) of paragraph (1)), Article 868 (1), Article 870 (limited to the part pertaining to items (ii) and (vii)), Article 871, Article 872 (limited to the part pertaining to item (iv)), Article 874 (limited to the part pertaining to item (i)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to a case where property other than money will be subject to contribution as prescribed in Article 101-9(iii). In this case, the term "Article 199(1)(iii)" in Article 207, paragraph (1) and (7) and items (ii) to (v) inclusive of paragraph (9) and Article 212(1)(ii) and (2) of that Act shall be deemed to be replaced with "Article 101-9(iii) of the Financial Instruments and Exchange Act,"; the term "Ordinance of the Ministry of Justice" in Article 207(4), (6) and (9)(iii) and Article 213(1)(ii) of that Act shall be deemed to be replaced with "a Cabinet Office Ordinance,"; the term "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in Article 207(8) and Article 212(2) of that Act shall be deemed to be replaced with "his/her manifestation of intention relating to an application for subscription for Shares for Subscription,"; the term "A director, an accounting advisor, a company auditor or executive officer," in Article 207(10)(i) of that Act shall be deemed to be replaced with "a president, a board member or an auditor of a Membership-Type Financial Instruments Exchange,"; the term "Article 209" in Article 212(1)(ii) of that Act shall be deemed to be replaced with "Article 101-14 of the Financial Instruments and Exchange Act"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　会社法第二百七条、第二百十二条（第一項第一号を除く。）、第二百十三条（第一項第一号及び第三号を除く。）、第八百六十八条第一項、第八百七十条（第二号及び第七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（第一号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、第百一条の九第三号に規定する金銭以外の財産を出資の目的とする場合について準用する。この場合において、同法第二百七条第一項、第七項及び第九項第二号から第五号まで並びに第二百十二条第一項第二号及び第二項中「第百九十九条第一項第三号」とあるのは「金融商品取引法第百一条の九第三号」と、同法第二百七条第四項、第六項及び第九項第三号並びに第二百十三条第一項第二号中「法務省令」とあるのは「内閣府令」と、同法第二百七条第八項及び第二百十二条第二項中「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第二百七条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「会員金融商品取引所の理事長、理事若しくは監事」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「金融商品取引法第百一条の十四」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 208 An Issuer of Securities, a representative person or Officer of a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator which is a foreign juridical person, a person who has received permission under Article 59 or representative person of an Authorized Transaction-at-Exchange Operator in Japan, an Officer (including a provisional director) or person who used to be a representative person of an Authorized Financial Instruments Firms Association or Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), an Officer (including a provisional director and provisional auditor) or liquidator of an Investor Protection Fund, an Officer (including a provisional director and provisional executive officer), person who used to be a representative person, or liquidator of a Financial Instruments Exchange or self-regulation organization prescribed in Article 85(1), a representative person or person who used to be a representative person of a Foreign Financial Instruments Exchange in Japan, a representative person or Officer of a Financial Instruments Clearing Organization, or a representative person or Officer of a Securities Finance Company shall be punished by a non-penal fine of not more than 300 thousand yen in the following cases: 例文帳に追加

第二百八条　有価証券の発行者、金融商品取引業者等若しくは金融商品仲介業者の代表者若しくは役員、金融商品取引業者若しくは金融商品仲介業者、外国法人である金融商品取引業者、第五十九条の規定により許可を受けた者若しくは取引所取引許可業者の国内における代表者、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会の役員（仮理事を含む。）若しくは代表者であつた者、投資者保護基金の役員（仮理事及び仮監事を含む。）若しくは清算人、金融商品取引所若しくは第八十五条第一項に規定する自主規制法人の役員（仮理事、仮取締役及び仮執行役を含む。）、代表者であつた者若しくは清算人、外国金融商品取引所の国内における代表者若しくは代表者であつた者、金融商品取引清算機関の代表者若しくは役員又は証券金融会社の代表者若しくは役員は、次の場合においては、三十万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

(vi) in the case where a public notice or demand (in cases where the public notice is made through an official gazette, a daily newspaper which publishes matters of current events, or an Electronic Public Notice pursuant to the provisions of Article 124, paragraph 3 or Article 144-10, paragraph 3 of the Act [including cases where it is applied mutatis mutandis pursuant to Article 144-17), or Article 789, paragraph 3; Article 799, paragraph 3; or Article 810, paragraph 3 of the Company Act, a public notice by such method) is made pursuant to the provisions of Article 124, paragraph 2 as applied mutatis mutandis pursuant to Article 144, paragraph 5; Article 144-2, paragraph 3; and Article 144-3, paragraph 5 of the Act, or Article 144-10, paragraph 2 of the Act (including cases where it is applied mutatis mutandis pursuant to Article 144-17 of the Act); 例文帳に追加

六法第百四十四条第五項、第百四十四条の二第三項及び第百四十四条の三第五項に おいて準用する法第百二十四条第二項、第百四十四条の十第二項（第百四十四条の 十七において準用する場合を含む。）、会社法第七百八十九条第二項 、第七百九十九 条第二項又は第八百十条第二項の規定による公告及び催告（第百二十四条第三項、 第百四十四条の十第三項（第百四十四条の十七において準用する場合を含む。）、会 社法第七百八十九条第三項、第七百九十九条第三項又は第八百十条第三項の規定に より公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によっ てした場合にあっては、これらの方法による公告）をしたこと並びに異議を述べた 債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しく は当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該合併をしても当該債権者を害するおそれがないことを証する書面 - 経済産業省

Article 24-2 The provisions of Chapter III, Section 1, Subsection 5 of the Financial Instruments and Exchange Act (Professional Investors) (excluding Article 34-2(6) to (8) inclusive (Cases Where Professional Investors Are Deemed to Be Customers Other Than Professional Investors) and Article 34-3(5) and (6) (Cases Where Juridical Persons Who Are Customers Other than Professional Investors Are Deemed to Be Professional Investors)), the provisions of Chapter III, Section 2, Subsection 1 of that Act (General Rules) (excluding Article 35 to Article 36-4 inclusive (Scope of Business of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business; Scope of Additional Business of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business; Duty of Good Faith to Customers; Posting of Signs; Prohibition on Name Lending; Prohibition on Administration of Bonds, etc.), Article 37(1)(ii) (Regulations on Advertising, etc.), Article 37-2 (Obligation to Clarify in Advance), Article 37-3(1)(ii) to (iv) inclusive and (vi) and 37-3(3) (Delivery of Documents Prior to the Conclusion of a Contract), Article 37-4 (Delivery of Documents upon Conclusion of a Contract, etc.), Article 37-5 (Delivery of Documents Pertaining to Receipt of Security Deposits), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), Article 39(1), Article 39(2)(ii), Article 39(3) and (5) (Prohibition of Compensation of Loss, etc.), Article 40(i) (Rule of Suitability), and Article 40-2 to Article 40-5 inclusive (Best Execution Policy; Prohibition of Sales and Purchases, etc. where Separate Management Is Not Maintained; Restriction on Sales, etc. of Securities to Professional Investors; Obligation to Provide Professional Investors with Information Regarding Securities)), and the provisions of Article 45 (Miscellaneous Provisions) of that Act (excluding items (iii) and (iv)) shall apply mutatis mutandis to acceptance by a Trust Company of a trust under a trust agreement (meaning those that are specified by a Cabinet Office Ordinance as trust agreements with the risk of a trust principal loss caused by fluctuation in the interest rate, currency value, quotations on a Financial Instruments Market (meaning a Financial Instruments Market as prescribed in Article 2(14) of that Act), or any other index; hereinafter referred to as a "Specific Trust Agreement"). In this case, the term "Contract for a Financial Instruments Transaction" and "Financial Instruments Business" in these provisions shall respectively be deemed to be replaced with "Specific Trust Agreement" and "business for the conclusion of Specific Trust Agreements"; the term "Financial Instruments Transaction" in these provisions (excluding Article 34 of that Act) shall be deemed to be replaced with "conclusion of Specific Trust Agreements"; the term "contract to carry out Acts for a Financial Instruments Transaction (meaning acts listed in the items of Article 2(8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of that Act shall be deemed to be replaced with "Specific Trust Agreements prescribed in Article 24-2 of the Trust Business Act"; the term "the trade name or name and address" in Article 37-3(1)(i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "the address"; the term "Article 37-4(1)" in Article 37-6(1) of that Act shall be deemed to be replaced with "Article 26(1) of the Trust Business Act"; the terms "Sales and Purchases or Other Transactions of Securities, etc." and "item (i) of the preceding paragraph" in Article 39(2)(i) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "Compensation of Losses, etc. (meaning compensation for losses or supplementation of profit as prescribed in Article 24(1)(iv) of the Trust Business Act; the same shall apply in item (iii))"; the term "Sales and Purchases or Other Transactions of Securities, etc." and "provided under item (iii) of the preceding paragraph" in Article 39(2)(iii) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "pertaining to compensation of losses, etc."; and the term "Problematic Conduct" in Article 39(4) of that Act shall be deemed to be replaced with "an accident imputable to a Trust Company." In addition, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二十四条の二　金融商品取引法第三章第一節第五款（第三十四条の二第六項から第八項まで（特定投資家が特定投資家以外の顧客とみなされる場合）並びに第三十四条の三第五項及び第六項（特定投資家以外の顧客である法人が特定投資家とみなされる場合）を除く。）（特定投資家）、同章第二節第一款（第三十五条から第三十六条の四まで（第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止、社債の管理の禁止等）、第三十七条第一項第二号（広告等の規制）、第三十七条の二（取引態様の事前明示義務）、第三十七条の三第一項第二号から第四号まで及び第六号並びに第三項（契約締結前の書面の交付）、第三十七条の四（契約締結時等の書面の交付）、第三十七条の五（保証金の受領に係る書面の交付）、第三十八条第一号及び第二号並びに第三十八条の二（禁止行為）、第三十九条第一項、第二項第二号、第三項及び第五項（損失補てん等の禁止）、第四十条第一号（適合性の原則等）並びに第四十条の二から第四十条の五まで（最良執行方針等、分別管理が確保されていない場合の売買等の禁止、特定投資家向け有価証券の売買等の制限、特定投資家向け有価証券に関する告知義務）を除く。）（通則）及び第四十五条（第三号及び第四号を除く。）（雑則）の規定は、信託会社が行う信託契約（金利、通貨の価格、金融商品市場（同法第二条第十四項に規定する金融商品市場をいう。）における相場その他の指標に係る変動により信託の元本について損失が生ずるおそれがある信託契約として内閣府令で定めるものをいう。以下「特定信託契約」という。）による信託の引受けについて準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定信託契約」と、「金融商品取引業」とあるのは「特定信託契約の締結の業務」と、これらの規定（同法第三十四条の規定を除く。）中「金融商品取引行為」とあるのは「特定信託契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為（第二条第八項各号に掲げる行為をいう。以下同じ。）を行うことを内容とする契約」とあるのは「信託業法第二十四条の二に規定する特定信託契約」と、同法第三十七条の三第一項第一号中「商号、名称又は氏名及び住所」とあるのは「住所」と、同法第三十七条の六第一項中「第三十七条の四第一項」とあるのは「信託業法第二十六条第一項」と、同法第三十九条第二項第一号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第一号」とあるのは「損失補てん等（信託業法第二十四条第一項第四号の損失の補てん又は利益の補足をいう。第三号において同じ。）」と、同項第三号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第三号の提供」とあるのは「損失補てん等」と、同条第四項中「事故」とあるのは「信託会社の責めに帰すべき事故」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) Each Limited Partner shall not disclose or divulge to any third party or use other than for the purpose set forth in this Agreement: (i) information received from the Partnership, other Partners or any Portfolio Company in connection with the Partnership and (ii) information (including the Financial Statements and Semi-annual Financial Statements set forth in Article 25) acquired pursuant to this Agreement, based on its status as a Limited Partner or upon exercise of any right given to a Limited Partner under this Agreement; provided, however, that such information shall not include information that: (i) is already in the public domain at the time of receipt; (ii) is held by such Limited Partner at the time of receipt; (iii) enters the public domain due to any event not attributable to such Limited Partner after its receipt; (iv) is duly acquired by such Limited Partner from a third party that does not owe any confidential duty; and (v) is approved by the General Partner to be disclosed. 例文帳に追加

1. 有限責任組合員は、(ⅰ)本組合に関して本組合、他の組合員若しくは投資先事業者等から受領した情報、及び(ⅱ)本契約に基づき又は有限責任組合員たる地位に基づき若しくは有限責任組合員に本契約において与えられたいずれかの権利の行使により取得した情報（第25 条に定める財務諸表等及び半期財務諸表等を含む。）を、第三者に対し開示又は漏洩してはならないものとし、また、かかる情報を本契約に定められる目的以外のために使用してはならないものとする。但し、かかる情報には、(ⅰ)受領時に既に公知であったもの、(ⅱ)受領時に当該有限責任組合員が既に保有していたもの、(ⅲ)当該有限責任組合員が受領した後に当該有限責任組合員の責に帰すべき事由によらず公知となったもの、(ⅳ)当該有限責任組合員が、秘密保持義務を負うことなく、第三者から正当に入手したもの及び(ⅴ)無限責任組合員が開示することを承認したものは含まれないものとする。 - 経済産業省

Article 38 The provisions of Article 180 (excluding paragraph (2)(iii) and paragraph (3)) (Consolidation of Shares), Article 181 (Notices to Shareholders), Article 182 (Effectuation), Article 234(2) and Article 235(1) (Treatment of Fractions), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), 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 Rules) of the Companies Act shall apply mutatis mutandis to consolidation of a Specific Purpose Company's Specified Equity. In this case, the term "shareholders meeting" in Article 180(2) of the Companies Act shall be deemed to be replaced with "general meeting of members," the term "Registered Pledgees of the Shares" in Article 181 of that Act shall be deemed to be replaced with "Registered Pledgees of Specified Equity," the term "shareholders" in Article 182 and Article 235(1) of that Act shall be deemed to be replaced with "Specified Equity Members," the term "number" in those provisions shall be deemed to be replaced with "number of units," the term "the preceding paragraph" in Article 234(2) of that Act shall be deemed to be replaced with "Article 235(1) as applied mutatis mutandis pursuant to Article 38 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

第三十八条　会社法第百八十条（第二項第三号及び第三項を除く。）（株式の併合）、第百八十一条（株主に対する通知等）、第百八十二条（効力の発生）、第二百三十四条第二項及び第二百三十五条第一項（一に満たない端数の処理）、第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十一条（理由の付記）、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）並びに第八百七十六条（最高裁判所規則）の規定は、特定目的会社の特定出資の併合について準用する。この場合において、同法第百八十条第二項中「株主総会」とあるのは「社員総会」と、同法第百八十一条中「登録株式質権者」とあるのは「登録特定出資質権者」と、同法第百八十二条及び第二百三十五条第一項中「株主」とあるのは「特定社員」と、「数」とあるのは「口数」と、同法第二百三十四条第二項中「前項」とあるのは「資産流動化法第三十八条において準用する第二百三十五条第一項」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

Article 90 The provisions of Articles 2 to 5 inclusive, Articles 7 to 15 inclusive, Articles 17 to 23-2 inclusive, Article 24 (excluding items (xv) and (xvi)), Articles 25 to 27 inclusive, Article 47(1), Articles 48 to 53 inclusive, and Articles 132 to 148 inclusive of the Commercial Registration Act (Act No. 125 of 1963), and Article 937(1) (limited to the part pertaining to item (i)(a)) of the Companies Act shall apply mutatis mutandis to registrations regarding Financial Instruments Membership Corporations. In this case, the term "trade name and the head office" in Article 17(2)(i) of the Commercial Registration Act shall be deemed to be replaced with "name and the principal office," and the term "the branch office" in Article 48, Article 49(1), Article 50(2) and (4), and Article 138(1) and (2) of that Act shall be deemed to be replaced with "the secondary office,"; the term "the branch office of the company" in Article 17(3) and Article 20(3) of that Act shall be deemed to be replaced with "the secondary office of the Financial Instruments Membership Corporation,"; the term "the head office" in Article 25(3), Article 48(1), Article 49(1) and (3), Article 50(1) to (3) inclusive, Article 51(1), Article 53 and Article 138(1) of that Act shall be deemed to be replaced with "the principal office,"; the term "the respective item of Article 930(2) of the Companies Act" in Article 48(2) of that Act shall be deemed to be replaced with "the respective item of Article 89-2(2) of the Financial Instruments and Exchange Act,"; the term "in the case of registration in the district of new location" in Article 53 of that Act shall be deemed to be replaced with "in the case of registration of the matters listed in the respective item of Article 89-2(2) of the Financial Instruments and Exchange Act in the district of the new location,"; the term "the head office (in the case prescribed in item (i)(g) where the matters listed in the respective item of Article 930(2) have been registered according to said resolution, the head office, and the branch office pertaining to said registration)" in Article 937(1) of the Companies Act shall be deemed to be replaced with "the principal office and secondary office", and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第九十条　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、第七条から第十五条まで、第十七条から第二十三条の二まで、第二十四条（第十五号及び第十六号を除く。）、第二十五条から第二十七条まで、第四十七条第一項、第四十八条から第五十三条まで及び第百三十二条から第百四十八条まで並びに会社法第九百三十七条第一項（第一号イに係る部分に限る。）の規定は、金融商品会員制法人に関する登記について準用する。この場合において、商業登記法第十七条第二項第一号中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第四十八条、第四十九条第一項、第五十条第二項及び第四項並びに第百三十八条第一項及び第二項中「支店」とあるのは「従たる事務所」と、同法第十七条第三項及び第二十条第三項中「会社の支店」とあるのは「金融商品会員制法人の従たる事務所」と、同法第二十五条第三項、第四十八条第一項、第四十九条第一項及び第三項、第五十条第一項から第三項まで、第五十一条第一項、第五十三条並びに第百三十八条第一項中「本店」とあるのは「主たる事務所」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「金融商品取引法第八十九条の二第二項各号」と、同法第五十三条中「新所在地における登記においては」とあるのは「新所在地において金融商品取引法第八十九条の二第二項各号に掲げる事項を登記する場合には」と、会社法第九百三十七条第一項中「本店（第一号トに規定する場合であって当該決議によって第九百三十条第二項各号に掲げる事項についての登記がされているときにあっては、本店及び当該登記に係る支店）」とあるのは「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

(ix) When he/she has failed to state or record the matters required to be stated or recorded or made a false statement or record in the articles of incorporation, minutes of general meeting of members, General Meeting, Organizational Meeting, board of directors, committee on important property, Committees, board of company auditors, policyholders meeting, General Meeting of Policyholders, bondholders meeting or creditors meeting, roster of members, accounting books, balance sheet, profit and loss statement, business report, annexed detailed statement of Article 494, paragraph (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 54-3, paragraph (2) or Article 180-17, accounting advisory report, audit report, accounting auditing report, statement of accounts, bond registry, inventory of property, business report, or document or electromagnetic record set forth in Article 682, paragraph (1) or Article 695, paragraph (1), Article 165-2, paragraph (1), Article 165-9, paragraph (1), Article 165-13, paragraph (1), Article 165-15, paragraph (1), Article 165-19, paragraph (1) or Article 165-21, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 61-5; 例文帳に追加

九　定款、社員総会、総代会、創立総会、取締役会、重要財産委員会、委員会、監査役会、保険契約者総会、保険契約者総代会、社債権者集会若しくは債権者集会の議事録、社員の名簿、会計帳簿、貸借対照表、損益計算書、事業報告、第五十四条の三第二項若しくは第百八十条の十七において準用する会社法第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、社債原簿、財産目録、事務報告又は第六十一条の五において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項、第百六十五条の二第一項、第百六十五条の九第一項、第百六十五条の十三第一項、第百六十五条の十五第一項、第百六十五条の十九第一項若しくは第百六十五条の二十一第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

Article 102-11 The provisions of Articles 2 to 5 inclusive, Articles 7 to 15 inclusive, Articles 17 to 23-2 inclusive, Article 24 (excluding items (xv) and (xvi)), Articles 25 to 27 inclusive, Article 47(1), Articles 48 to 53 inclusive, and Articles 132 to 148 inclusive of the Commercial Registration Act, and Article 937(1) (limited to the part pertaining to item (i)(a)) of the Companies Act shall apply mutatis mutandis to registrations regarding Self-Regulation Organizations. In this case, the term "trade name and the head office" in Article 17(2)(i) of the Commercial Registration Act shall be deemed to be replaced with "name and the principal office,"; and the term "the branch office" in Article 48, Article 49(1), Article 50(2) and (4), and Article 138(1) and (2) of that Act shall be deemed to be replaced with "the secondary office,"; the term "the branch office of the company" in Article 17(3) and Article 20(3) of that Act shall be deemed to be replaced with "the secondary office of the Self-Regulation Organization,"; the term "the head office" in Article 25(3), Article 48(1), Article 49(1) and (3), Article 50(1) to (3) inclusive, Article 51(1), Article 53 and Article 138(1) of that Act shall be deemed to be replaced with "the principal office,"; the term "the respective item of Article 930(2) of the Companies Act" in Article 48(2) of that Act shall be deemed to be replaced with "the respective item of Article 102-9(2) of the Financial Instruments and Exchange Act,"; the term "in the case of registration in the district of the new location" in Article 53 of that Act shall be deemed to be replaced with "in the case of registration of the matters listed in the respective item of Article 102-9(2) of the Financial Instruments and Exchange Act in the district of the new location,"; the term "the head office (in the case prescribed in item (i)(g) where the matters listed in the respective item of Article 930(2) have been registered according to said resolution, the head office, and the branch office pertaining to said registration)" in Article 937(1) of the Companies Act shall be deemed to be replaced with "the principal office and secondary office"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百二条の十一　商業登記法第二条から第五条まで、第七条から第十五条まで、第十七条から第二十三条の二まで、第二十四条（第十五号及び第十六号を除く。）、第二十五条から第二十七条まで、第四十七条第一項、第四十八条から第五十三条まで及び第百三十二条から第百四十八条まで並びに会社法第九百三十七条第一項（第一号イに係る部分に限る。）の規定は、自主規制法人に関する登記について準用する。この場合において、商業登記法第十七条第二項第一号中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第四十八条、第四十九条第一項、第五十条第二項及び第四項並びに第百三十八条第一項及び第二項中「支店」とあるのは「従たる事務所」と、同法第十七条第三項及び第二十条第三項中「会社の支店」とあるのは「自主規制法人の従たる事務所」と、同法第二十五条第三項、第四十八条第一項、第四十九条第一項及び第三項、第五十条第一項から第三項まで、第五十一条第一項、第五十三条並びに第百三十八条第一項中「本店」とあるのは「主たる事務所」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「金融商品取引法第百二条の九第二項各号」と、同法第五十三条中「新所在地における登記においては」とあるのは「新所在地において金融商品取引法第百二条の九第二項各号に掲げる事項を登記する場合には」と、会社法第九百三十七条第一項中「本店（第一号トに規定する場合であって当該決議によって第九百三十条第二項各号に掲げる事項についての登記がされているときにあっては、本店及び当該登記に係る支店）」とあるのは「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

A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purposes of subparagraph (a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in and are engaged in an active trade or business in at least five countries, and the trade or business activities carried on in each of the five countries generate at least 5 per cent of the gross income of the group; (iii) the trade or business activities carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 6. 例文帳に追加

一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において営業又は事業の活動を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う営業又は事業の活動が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う営業又は事業の活動が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十 パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であつて６に規定する者が従うものと同様のものに従うこと。 - 財務省

Simultaneously, how should insurance be regulated and supervised from now on? I believe insurance in China is not as advanced as in Japan yet. But then again, Japan’s insurance industry has experienced falling stock prices and interest rates over the past decade and suffered a long period of winter-like hardship: the insurance sector, where they have something called “expense profits”, “interest gain” and “mortality profits”, the interest gain was so squeezed that at one point, negative carry was more than 1 trillion yen. In the United States, the federal government will be establishing a division in charge of insurance for the first time within the federal government organization under the financial reform legislation. As you know, basic supervision of insurance in the United States is conducted on a state-by-state basis. Despite the fact that AIU—the world’s biggest private insurance company—was effectively nationalized in the United States, the insurance industry has been a bit of a blind spot in that any attempts in the past to negotiate with the central government often resulted in being told that it was a matter for the state government. The United States is a federal republic comprised of states, so in that sense, insurance varies from state to state in tax and other aspects. 例文帳に追加

しかし、同時にそれでは今から保険の行政に関してどういう点をやっているのか。まだ日本ほど保険が進んでいるとは思っておりませんけれども、しかし同時に、日本の保険業界もご存じのように大変ここ10年間株価は下がる、あるいは金利が下がるということで、費差益・利差益・死差益というのが保険業にはございますが、本当に利差益が少なくて大変一時は末端逆ざやが1兆円余の保険業界でもあるというような冬の時代が長く続きましたけれども、多くのかなりの、我々が27年前に通ったころは、日本の名前がついた生命保険会社法だったのですけれども、今色々な外資からも変わったところもありますので、そんなことを含めて今度アメリカでも保険ということが、ご存じのようにアメリカは保険の基本的監督は州単位なんですよ、アメリカの政府は。州単位で保険をやっていまして、連邦政府というのは、金融規制改革法で初めて連邦政府の中に保険担当の部署をつくるんですよ、今度初めて。しかしながら、AIUなんていう世界で一番大きな民間保険会社をアメリカは実質国営化しましたけれども、そこら辺で保険業界というのはちょっと穴と言ったらおかしいけれども、中央政府と今まで交渉しましても、これは中央政府の話だということもしばしばございまして、そういった意味で保険というのはなかなか、アメリカは合衆国ですから、税金なんかも州によって違いますね。 - 金融庁

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 52-45-2 The provisions of Subsection 1 of Section 2 of Chapter III of the Financial Instruments and Exchange Act (excluding Article 35 to 36-4 inclusive (Scope of Businesses of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business, Scope of Subsidiary Businesses of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, Prohibition of Administration of Bonds), Article 37(1)(ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3(1)(ii) and (vi) and Article 37-3(3) (Delivery of Document prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 37-6(1) and (2), the proviso to Article 37-6 (4) and Article 37-6(5)(Cancellation by Means of Document), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39(3) and Article 39(5) (Prohibition of Compensation of Loss, etc.), Article 40-2 (Best Execution Policy) and Article 40-3 (Prohibition of Sales and Purchase, etc. Where Separate Management Is not Ensured)) (General Rules) shall apply mutatis mutandis to agency or intermediary for conclusion of Contracts for Specified Deposits, etc. by a Bank Agency. In this case, the term "Financial Instruments Business" in these provisions shall be deemed to be replaced with "agency service or intermediary service for conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,"; the term "Act of Financial Instruments Transaction" in these provisions shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,"; the term "Contract for Financial Instruments Transaction" in these provisions (excluding Article 37-6(3)) shall be deemed to be replaced with "Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act,"; the terms "intends to conclude" in Article 37-3(1) shall be deemed to be replaced with "conducts agency service or intermediary service for conclusion of,"; the term "; provided" shall be deemed to be replaced with "and shall, in order to contribute to the protection of Depositors, etc. (meaning Depositors, etc. as defined in Article 2(5) of the Banking Act; hereinafter the same shall apply in this paragraph), provide the customer in advance with information on the contents of the Contract for a Specified Deposit, etc. and other information that would be helpful for the Depositors, etc., pursuant to the provisions of a Cabinet Office Ordinance; provided"; the term "Financial Instruments Business Operator, etc." in Article 37-3(1)(i) of that Act shall be deemed to be replaced with "the Principal Bank (meaning an Principal Bank as defined in Article 2(16) of the Banking Act) for which the Bank Agent (meaning a Bank Agent as defined in Article 2(15) of the Banking Act) is acting,"; the terms "Where a Contract for Financial Instruments Transaction has been cancelled" and "the customer to pay damages or penalty for the cancellation of that Contract for Financial Instruments Transaction beyond the amount designated by a Cabinet Office Ordinance as the amount of fees, remuneration or any other Consideration payable by the customer with regard to that contract for financial instruments transaction (referred to as "Consideration" in the following paragraph) for the period until the cancellation of that Contract for Financial Instruments Transaction" in Article 37-6(3) of that Act shall be deemed to be replaced with "When he/she has paid money to a Bank as damages or otherwise for cancellation of a Contract for a Specified Deposit, etc. (meaning a Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act; the same shall apply in Article 39) made" and "person who canceled the contract to pay money as damages or otherwise for the payment he/she has made to the Bank," respectively; the terms "sales and purchase or any other transaction of Securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or Derivative Transactions (hereinafter referred to as "Sales and Purchase or Other Transaction of Securities, etc." in this Article)," "the customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1(1) of the Act on Securities Investment Trust and Securities Investment Corporations; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article)," "Securities or Derivative Transactions (hereinafter referred to as "Securities, etc." in this Article)" and "make up" in Article 39(1)(i) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc.," "the customer," "Contract for a Specified Deposit, etc." and "make up, not through the Contract for a Specified Deposit, etc.," respectively; the terms "Sales and Purchase or Other Transaction of Securities, etc." and "Securities, etc." in Article 39(1)(ii) and (iii) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc." and "Contract for a Specified Deposit, etc.," respectively; the term "make an addition to the profit accrued to the customer from such Securities, etc." in Article 39(1)(ii) shall be deemed to be replaced with "make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,"; the term "make an addition to the profit accrued to the customer from Such Securities, etc." in Article 39(1)(iii) shall be deemed to be replaced with "make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,"; the term "Sales and Purchase or Other Transaction of Securities, etc." in Article 39(2) shall be deemed to be replaced with "conclusion of a Contract for a Specified Deposit, etc.,"; the term "that is specified by a Cabinet Office Ordinance as a potential cause of a dispute" in Article 39(2) shall be deemed to be replaced with "that may become a cause of dispute,"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第五十二条の四十五の二　金融商品取引法第三章第二節第一款（第三十五条から第三十六条の四まで（第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止及び社債の管理の禁止等）、第三十七条第一項第二号（広告等の規制）、第三十七条の二（取引態様の事前明示義務）、第三十七条の三第一項第二号及び第六号並びに第三項（契約締結前の書面の交付）、第三十七条の五（保証金の受領に係る書面の交付）、第三十七条の六第一項、第二項、第四項ただし書及び第五項（書面による解除）、第三十八条第一号及び第二号並びに第三十八条の二（禁止行為）、第三十九条第三項ただし書及び第五項（損失補てん等の禁止）、第四十条の二（最良執行方針等）並びに第四十条の三（分別管理が確保されていない場合の売買等の禁止）を除く。）（通則）の規定は、銀行代理業者が行う特定預金等契約の締結の代理又は媒介について準用する。この場合において、これらの規定中「金融商品取引業」とあるのは「銀行法第十三条の四に規定する特定預金等契約の締結の代理又は媒介の業務」と、「金融商品取引行為」とあるのは「銀行法第十三条の四に規定する特定預金等契約の締結」と、これらの規定（同法第三十七条の六第三項の規定を除く。）中「金融商品取引契約」とあるのは「銀行法第十三条の四に規定する特定預金等契約」と、同法第三十七条の三第一項中「を締結しようとするとき」とあるのは「の締結の代理又は媒介を行うとき」と、「交付しなければならない」とあるのは「交付するほか、預金者等（銀行法第二条第五項に規定する預金者等をいう。以下この項において同じ。）の保護に資するため、内閣府令で定めるところにより、当該特定預金等契約の内容その他預金者等に参考となるべき情報の提供を行わなければならない」と、同項第一号中「金融商品取引業者等」とあるのは「銀行代理業者（銀行法第二条第十五項に規定する銀行代理業者をいう。）の所属銀行（同条第十六項に規定する所属銀行をいう。）」と、同法第三十七条の六第三項中「金融商品取引契約の解除があつた場合には」とあるのは「特定預金等契約（銀行法第十三条の四に規定する特定預金等契約をいう。第三十九条において同じ。）の解除に伴い銀行に損害賠償その他の金銭の支払をした場合において」と、「金融商品取引契約の解除までの期間に相当する手数料、報酬その他の当該金融商品取引契約に関して顧客が支払うべき対価（次項において「対価」という。）の額として内閣府令で定める金額を超えて当該金融商品取引契約の解除」とあるのは「支払」と、「又は違約金の支払を」とあるのは「その他の金銭の支払を、解除をした者に対し、」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引（買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。）又はデリバティブ取引（以下この条において「有価証券売買取引等」という。）」とあるのは「特定預金等契約の締結」と、「有価証券又はデリバティブ取引（以下この条において「有価証券等」という。）」とあるのは「特定預金等契約」と、「顧客（信託会社等（信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関をいう。以下同じ。）が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。）」とあるのは「顧客」と、「補足するため」とあるのは「補足するため、当該特定預金等契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、「有価証券等」とあるのは「特定預金等契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定預金等契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定預金等契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」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

Meanwhile, intangible assets other than goodwill need to be recognized as intangible assets separate from goodwill under SFAS 141 when they meet the following criteria: (i) when intangible assets arise from contracts or legal rights; (ii) even when intangible assets do not arise from contracts or legal rights, if they can be separated, such as if they can be separated from an acquired company, can be divided, sold, transferred, licensed, leased or exchanged; or (iii) when intangible assets, that cannot be individually sold, transferred, licensed, leased or exchanged under the purpose of the SFAS concerned, can be sold, transferred, licensed, leased or changed in a combination with a related contract, assets or debts.例文帳に追加

一方、のれん以外の無形資産については、以下の要件を満たす場合は、SFAS第141号に基づいて、のれんとは別の無形資産として認識しなければならないこととなった。すなわち、①無形資産が契約または法的権利から発生している場合、②無形資産が契約または法的権利から発生していない場合でも、それが分離できる場合、すなわち、被買収企業から分離または分割、売却、移転、ライセンスの付与、賃貸、または交換可能である場合、あるいは、③当該基準書の目的上、個別に売却、移転、ライセンスの付与、賃貸、または交換することができない無形資産を、関連する契約、資産または負債と組み合わせて、売却、移転、ライセンスの付与、賃貸、または交換することができる場合には、のれんとは別の無形資産として認識しなければならないこととなっている。 - 経済産業省

(2) The provisions of Article 48, paragraphs 2 and 3, Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Company Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph 1 shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

２ 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、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く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法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。 - 経済産業省

(3) For the purpose of the application of the provisions of paragraph (2) of Article 449, paragraph (2) of Article 627, (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 781), paragraph (2) of Article 789 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 793), paragraph (2) of Article 799 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 802) or paragraph (2) of Article 810 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 813) to a bond-issuing Company, the words "known creditors" in paragraph (2) of Article 449, paragraph (2) of Article 627, paragraph (2) of Article 635, paragraph (2) of Article 670, paragraph (2) of Article 779 and paragraph (2) of Article 799 shall be read as "known creditors (if there is a bond manager, including such bond manager)" and the words "known creditors (limited to those who can raise objections under the provisions of that paragraph" in paragraph (2) of Article 789 and paragraph (2) of Article 810 shall be read as "known creditors (limited to those who can raise objections under the provisions of that paragraph, and, if there is a bond manager, including such bond manager)." 例文帳に追加

３　社債発行会社における第四百四十九条第二項、第六百二十七条第二項、第六百三十五条第二項、第六百七十条第二項、第七百七十九条第二項（第七百八十一条第二項において準用する場合を含む。以下この項において同じ。）、第七百八十九条第二項（第七百九十三条第二項において準用する場合を含む。以下この項において同じ。）、第七百九十九条第二項（第八百二条第二項において準用する場合を含む。以下この項において同じ。）及び第八百十条第二項（第八百十三条第二項において準用する場合を含む。以下この項において同じ。）の規定の適用については、第四百四十九条第二項、第六百二十七条第二項、第六百三十五条第二項、第六百七十条第二項、第七百七十九条第二項及び第七百九十九条第二項中「知れている債権者」とあるのは「知れている債権者（社債管理者がある場合にあっては、当該社債管理者を含む。）」と、第七百八十九条第二項及び第八百十条第二項中「知れている債権者（同項の規定により異議を述べることができるものに限る。）」とあるのは「知れている債権者（同項の規定により異議を述べることができるものに限り、社債管理者がある場合にあっては当該社債管理者を含む。）」とする。 - 日本法令外国語訳データベースシステム

b) A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purpose of subparagraph a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in, and are carrying on business in, at least five countries, and the business carried on in each of the five countries generates at least 5 per cent of the gross income of the group; (iii) the business carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 5.例文帳に追加

(b)一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において事業を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う事業が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う事業が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であって５に規定する者が従うものと同様のものに従うこと。 - 財務省

Meanwhile, I would like to refrain from commenting directly on the dispute involving Nipponkoa Insurance, as it is a matter concerning an individual company. Concerning the treatment of investors, our basic principle is to treat foreign investors and domestic investors equally. I believe that investors, including investment funds - whether they be domestic investors or foreign ones - should naturally follow market rules. Based on this premise, it is quite natural for an investment fund to make demands in its capacity as a shareholder. 例文帳に追加

それから、日本興亜損保の件につきましては個別の会社のことに関することでございますので直接のコメントは差し控えさせていただきたいと思います。投資家サイドに着目した場合には、先ほども申し上げた内外無差別の原則で我々は対応しているわけでありまして、国内の投資家であるか国外の投資家であるかに関わらず、市場の透明性・公正性の確保の観点から、市場参加者として守るべきルールは投資ファンドにおいても当然に遵守される必要があるというふうに考えておりますが、その上で投資ファンドとして株主としての主張をなさるというのはごく自然なことだと思っております。 - 金融庁

(3) The provisions of Article 940, paragraph (1) (excluding item (i)) and (3) (Period of Public Notice for Electronic Public Notice, etc.), Article 941 (Investigation of Electronic Public Notice), Article 946 (Obligation of Investigation, etc.), Article 947 (Cases Where Investigation on Electronic Public Notice may not be Carried out), Article 951, paragraph (2) (Keeping and Inspection, etc. of Financial Statements, etc.), Article 953 (Order for Improvement), and Article 955 (Entries, etc. in Investigation Registry, etc.) of the Companies Act shall apply mutatis mutandis where a Foreign Insurance Company, etc. gives public notice under this Act or any other Act in the form of electronic public notice. In this case, the terms "Article 440, paragraph (1)" and "annual shareholders meeting" in Article 940, paragraph (1), item (ii) of that Act shall be deemed to be replaced with "Article 819, paragraph (1) as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Insurance Business Act" and "procedure" respectively; the term "the preceding two paragraphs" in Article 940, paragraph (3) of that Act shall be deemed to be replaced with "paragraph (1)"; and the term "public notice under this Act or any other Act (excluding the public notice under Article 440, paragraph (1)" in Article 941 of that Act shall be deemed to be replaced with "public notice under the Insurance Business Act (excluding the public notice under Article 819, paragraph (1) as applied mutatis mutandis pursuant to Article 193, paragraph (2) of that Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

３　会社法第九百四十条第一項（第一号を除く。）及び第三項（電子公告の公告期間等）、第九百四十一条（電子公告調査）、第九百四十六条（調査の義務等）、第九百四十七条（電子公告調査を行うことができない場合）、第九百五十一条第二項（財務諸表等の備置き及び閲覧等）、第九百五十三条（改善命令）並びに第九百五十五条（調査記録簿等の記載等）の規定は、外国保険会社等が電子公告によりこの法律又は他の法律の規定による公告をする場合について準用する。この場合において、同法第九百四十条第一項第二号中「第四百四十条第一項」とあるのは「保険業法第百九十三条第二項において準用する第八百十九条第一項」と、「定時株主総会」とあるのは「手続」と、同条第三項中「前二項」とあるのは「第一項」と、同法第九百四十一条中「この法律又は他の法律の規定による公告（第四百四十条第一項の規定による公告を除く」とあるのは「保険業法の規定による公告（同法第百九十三条第二項において準用する第八百十九条第一項の規定による公告を除く」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

Article 13-4 The provisions of Subsection 5 of Section 1 of Chapter III of the Financial Instruments and Exchange Act (excluding Article 34-2(6) to (8) inclusive (Cases Where a Professional Investor Will be Deemed to be a Customer Other than Professional Investor) and Article 34-3(5) and (6) inclusive (Cases Where a Juridical Person who Is a Customer Other Than Professional Investor Will Be Deemed to Be a Professional Investor)) (Professional Investors), Subsection 1 of Section 2 of that Chapter (excluding Articles 35 to 36-4 inclusive (' Scope of Businesses of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business, Scope of Subsidiary Businesses of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, and Prohibition of Administration of Bonds), Article 37(1)(ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3(1)(ii) and (vi) and Article 37-3(3) (Delivery of Document Prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39(3) and Article 39(5) (Prohibition of Compensation of Loss, etc.), Article 40-2 (Best Execution Policy) and Article 40-3 (Prohibition of Sales and Purchase, etc. Where Separate Management Is not Ensured)) (General Rules) and Article 45 (excluding items (iii) and (iv)) (Miscellaneous Provisions) shall apply mutatis mutandis to conclusion of Contracts for Specified Deposits, etc. (meaning contracts on acceptance of Specified Deposits, etc. (meaning those that are specified by a Cabinet Office Ordinance as deposits or Installment Savings, etc. with the risk of a principal loss caused by fluctuations pertaining to the interest rate, currency value, quotations on a financial instruments market prescribed in Article 2(14) of that Act, or any other index); the same shall apply hereinafter) by a Bank. In this case, the term "Contract for Financial Instruments Transaction" in these provisions shall be deemed to be replaced with "Contract for a Specified Deposit, etc.,"; the term "Financial Instruments Business" shall be deemed to be replaced with "Business of Concluding Contracts for Specified Deposits, etc.,"; the term "Act of Financial Instruments Transaction" in these provisions (excluding the provisions in Article 34 of that Act) shall be deemed to be replaced with "Conclusion of Contracts for Specified Deposits, etc.,"; the phrase "contract to conduct Acts of Financial Instruments Transaction (meaning acts listed in each item of Article 2(8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of that Act shall be deemed to be replaced with "Contracts for Specified Deposits, etc. as Prescribed in Article 13-4 of the Banking Act,"; the phrase "; provided" in Article 37-3(1) of that Act shall be deemed to be replaced with "and shall, in order to contribute to the protection of Depositors, etc. (meaning Depositors, etc. prescribed in Article 2(5) of the Banking Act; hereinafter the same shall apply in this paragraph), provide the customer in advance with information on the contents of the Contract for a Specified Deposit, etc. and other information that would be helpful for the Depositors, etc., pursuant to the provisions of a Cabinet Office Ordinance; provided,"; the phrase "sales and purchase and any other transaction of Securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance and other transactions specified by a Cabinet Order) or of Derivative Transactions (hereinafter referred to as "Sales and Purchase or Other Transaction of Securities, etc." in this Article)" in Article 39(1)(i) of that Act shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc.,"; the phrase "Securities or Derivative Transactions (hereinafter referred to as "Securities, etc." in this Article)" in that item shall be deemed to be replaced with "Contracts for Specified Deposits, etc.,"; the phrase "customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1(1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including that person who sets the trust; hereinafter the same shall apply in this Article)" in that item shall be deemed to be replaced with "Customers,"; the phrase "make up for" in that item shall be deemed to be replaced with "make up, outside that Contract for a Specified Deposit, etc., for,"; the term "Sales and Purchase or Other Transaction of Securities, etc." in items (ii) and (iii) of that paragraph shall be deemed to be replaced with "Conclusion of Contracts for Specified Deposits, etc.,"; the term "Securities, etc." in those items shall be deemed to be replaced with "Contracts for Specified Deposits, etc.,"; the phrase "make an addition to" in item (ii) of that paragraph shall be deemed to be replaced with "make an addition, outside that Contract for a Specified Deposit, etc., to,"; the term "make an addition to" in item (iii) of that paragraph shall be deemed to be replaced with "make an addition, outside that Contract for a Specified Deposit, etc., to,"; the term "Sales and Purchase or Other Transaction of Securities, etc." in paragraph (2) of that Article shall be deemed to be replaced with "Conclusion of Contracts for Specified Deposits, etc.,"; the phrase "that is specified by a Cabinet Office Ordinance as a potential cause of" in paragraph (3) of that Article shall be deemed to be replaced with "that is a potential cause of,"; the phrase "Articles 37-2 to 37-6 inclusive, Article 40-2(4), and Article 43-4" in Article 45(ii) of that Act shall be deemed to be replaced with "Article 37-3 (limited to the part pertaining to delivery of a document set forth in paragraph (1) and excluding items (ii) and (vi) of that paragraph and paragraph (3)), Article 37-4 and Article 37-6,"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加