「In the years preceding」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

(5) Where a trustee has prepared or acquired a written contract relating to the disposition of property that belongs to the trust property or any other documents or electromagnetic records concerning the trust administration, the trustee shall preserve said documents (if electromagnetic records are prepared in lieu of said documents by the method specified by Ordinance of the Ministry of Justice, such electromagnetic records) or said electromagnetic records (if documents are prepared in lieu of said electromagnetic records, such documents) for ten years from the date of the preparation or acquisition. In this case, the provisions of the proviso to the preceding paragraph shall apply mutatis mutandis. 例文帳に追加

５　受託者は、信託財産に属する財産の処分に係る契約書その他の信託事務の処理に関する書類又は電磁的記録を作成し、又は取得した場合には、その作成又は取得の日から十年間、当該書類（当該書類に代えて電磁的記録を法務省令で定める方法により作成した場合にあっては、当該電磁的記録）又は電磁的記録（当該電磁的記録に代えて書面を作成した場合にあっては、当該書面）を保存しなければならない。この場合においては、前項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

(7) Where the trustee has prepared or acquired a written contract pertaining to the disposition of property that belongs to the trust property or any other documents or electromagnetic records concerning the trust administration, the trustee shall preserve said documents or electromagnetic records (if electromagnetic records have been prepared in lieu of said documents by the method specified by Ordinance of the Ministry of Justice, such electromagnetic records; if documents have been prepared in lieu of said electromagnetic records, such documents) for ten years from the date of their preparation or acquisition. In this case, the provisions of the proviso to the preceding paragraph shall apply mutatis mutandis. 例文帳に追加

７　受託者は、信託財産に属する財産の処分に係る契約書その他の信託事務の処理に関する書類又は電磁的記録を作成し、又は取得した場合には、その作成又は取得の日から十年間、当該書類又は電磁的記録（書類に代えて電磁的記録を法務省令で定める方法により作成した場合にあっては当該電磁的記録、電磁的記録に代えて書面を作成した場合にあっては当該書面）を保存しなければならない。この場合においては、前項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

(2) The accused shall appear at the trial in cases where he/she is liable for punishment of imprisonment with or without work for not more than three years or a fine of more than 500,000 yen (50,000 yen for the time being in cases other than violation of the Penal Code, the Act on Punishment of Physical Violence and Others and the Act on Penal Provisions related to Economic Activities) during the proceedings prescribed in Article 291 and the sentencing. The other trial dates are to be governed by the second sentence of the preceding paragraph. 例文帳に追加

２　長期３年以下の懲役若しくは禁錮又は五十万円（刑法、暴力行為等処罰に関する法律及び経済関係罰則の整備に関する法律の罪以外の罪については、当分の間、５万円）を超える罰金に当たる事件の被告人は、第二百九十一条の手続をする場合及び判決の宣告をする場合には、公判期日に出頭しなければならない。その他の場合には、前項後段の例による。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, the family court shall give a ruling as prescribed in the same paragraph for a case in which a Juvenile who is 16 years of age or older committed an intentional criminal act that caused death to the victim; provided, however, that this shall not apply if the court finds any disposition other than referral to criminal procedure is found appropriate as a result of the investigation in consideration of motive and manner of the crime, circumstances after the crime, personality traits, age, behavior, environment and other circumstances of the Juvenile. 例文帳に追加

２　前項の規定にかかわらず、家庭裁判所は、故意の犯罪行為により被害者を死亡させた罪の事件であつて、その罪を犯すとき十六歳以上の少年に係るものについては、同項の決定をしなければならない。ただし、調査の結果、犯行の動機及び態様、犯行後の情況、少年の性格、年齢、行状及び環境その他の事情を考慮し、刑事処分以外の措置を相当と認めるときは、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

(ii) With regard to national tax that is subject to the self-assessment system, any reassessment to be made on the grounds that the economic performance arising from an act that was null has been lost due to the nullity of said act but was included in the facts used as the basis for the calculation of the tax base, on the grounds that an act that was voidable but was included in said facts has been rescinded, or for other similar grounds specified by Cabinet Order (limited to a reassessment that falls under the provisions of paragraph (2), item (i) or item (ii) of the preceding Article), and any assessment or determination to be made with regard to an additional tax on such national tax at the time of such reassessment: three years from the day on which the event constituting such reason occurred 例文帳に追加

二　申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（前条第二項第一号又は第二号の規定に該当するものに限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定　当該理由が生じた日から三年間 - 日本法令外国語訳データベースシステム

(4) The owner of the land or of the fixture of land pertaining to the application for ruling may file such an application in the written opinion of the preceding paragraph with the Sea-area Fisheries Adjustment Commission, that in the case where ruling is going to be granted to the effect that the use of said land or said fixture should extend three years or more or to the effect that a use right necessitating any change of the characteristic of said land or said fixture should be established, then ruling to the effect that said land or said fixture should be purchased should be granted instead. 例文帳に追加

４　裁定の申請に係る土地又は土地の定着物の所有者は、前項の意見書において、海区漁業調整委員会に対し、当該土地若しくは当該定着物の使用が三箇年以上にわたり、又は当該土地若しくは当該定着物の形質の変更を来すような使用権の設定をすべき旨の裁定をしようとする場合には、これに代えて、当該土地又は当該定着物を買い取るべき旨の裁定をすべきことを申請することができる。 - 日本法令外国語訳データベースシステム

(ii) A person who has attained such a grade in the essay examination on the subject listed in paragraph (2) (i) of the preceding Article as the councils, etc. (refer to organs provided in Article 8 of National Government Organization Act (Act No. 120 of 1948)) specified by Cabinet Order (hereinafter referred to as "Council") recognize appropriate: Any essay examination on the same subject which is conducted by the day on which two years have elapsed from the date of announcement of the examination result pertaining to such passed essay examination. 例文帳に追加

二　論文式による試験において、前条第二項第一号に掲げる科目について審議会等（国家行政組織法（昭和二十三年法律第百二十号）第八条に規定する機関をいう。）で政令で定めるもの（以下「審議会」という。）が相当と認める成績を得た者　当該論文式による試験に係る合格発表の日から起算して二年を経過する日までに当該科目について行う論文式による試験 - 日本法令外国語訳データベースシステム

3. These types of work which are dust work prescribed by Article I of the Ordinance for Enforcement of the Pneumoconiosis Law (Ordinance No. 6 of the Ministry of Labour, 1960) and those other than prescribed by the preceding paragraph: trainees shall not engage in these operations for a period of one hour a day if they have been in training less than one year, two hours a day if they have been in training one year or more but less than two years, or three hours a day in the case of other trainees. 例文帳に追加

３　上欄の業務のうち、じん肺法施行規則（昭和三十五年労働省令第六号）第一条に規定する粉じん作業に該当する作業であつて、前項に該当するもの以外のものにあつては、当該業務に従事させる時間は、職業訓練開始後一年未満の訓練生については一日について一時間、職業訓練開始後一年以上二年未満の訓練生については一日について二時間、それ以外の訓練生については一日について三時間をこえないこと。 - 日本法令外国語訳データベースシステム

(i) The medical examination conducted, for a person who has not diagnosed as requiring continuous medical observation (meaning a person who was not diagnosed as having traces of a cured past disease which is considered to be tuberculosis from the results of the thoracic x-ray examination, and a person who was not diagnosed as being apt to be affected by tuberculosis by the physician in charge; the same shall apply in the next item) from the result of the medical examination conducted pursuant to the provision of the preceding Article or preceding paragraph in fiscal year (meaning the 12 months from April 1 through March 31; hereinafter the same shall apply in this paragraph and Articles 44-2 and 46) in which the person reached the ages of 16, in fiscal years in which the person reaches the ages of 17 and 18 respectively by the employer who conducted the said medical examination. 例文帳に追加

一　満十六歳に達する日の属する年度（四月一日から翌年三月三十一日までをいう。以下この項、第四十四条の二及び第四十六条において同じ。）に前条又は前項の規定により行われた健康診断の際要観察者（胸部エックス線検査によつて結核によるものと考えられる治癒所見の発見された者及び担当の医師が結核の発病のおそれがあると認めた者をいう。次号において同じ。）とされなかつた者に対してその者が満十七歳に達する日の属する年度及び満十八歳に達する日の属する年度に当該健康診断を行つた事業者が行う健康診断 - 日本法令外国語訳データベースシステム

(2) The amount of the disability compensation pension advance lump sum payment shall be an amount specified by an Ordinance of the Ministry of Health, Labour and Welfare, corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of the table in paragraph (1) of the preceding Article, up to the limit of the amount of those listed in the right-hand column of said table (when a claim set forth in the preceding paragraph is made in or after August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amounts to be obtained where the basic daily benefit amount to be obtained by deeming said disability compensation pension advance lump sum payment to be a disability compensation lump sum payment and applying the provision of Article 8-4 thereto is regarded as the basic daily benefit amount in said table). 例文帳に追加

２　障害補償年金前払一時金の額は、前条第一項の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（算定事由発生日の属する年度の翌々年度の八月以後に前項の請求があつた場合にあつては、当該障害補償年金前払一時金を障害補償一時金とみなして第八条の四の規定を適用したときに得られる給付基礎日額を同表の給付基礎日額とした場合に得られる額）を限度として厚生労働省令で定める額とする。 - 日本法令外国語訳データベースシステム

With reference to paragraph 6 of Article 13 of the Convention: The provisions of paragraph 6 of Article 13 of the Convention shall not affect the right of the United Kingdom to levy according to its law a tax chargeable in respect of gains from the alienation of any property on a person who is a resident of the United Kingdom at any time during the fiscal year in which the property is alienated, or has been so resident at any time during the six fiscal years immediately preceding that year. 例文帳に追加

条約第十三条６に関し、財産の譲渡から生ずる収益であって、当該財産が譲渡される財政年度のいずれかの時点において英国の居住者である者又は当該財産が譲渡される財政年度に先立つ六財政年度の間のいずれかの時点において英国の居住者であった者が取得するものに対しては、同条６の規定は、英国が自国の法令に従って租税を課する権利に影響を及ぼすものではない。 - 財務省

Article 3 The provision of Article 5(1) of the New Act shall not apply to a Bank that is deemed, under the preceding Article, to have obtained the Minister of Finance's license referred to in Article 4(1) of the New Act (hereinafter referred to as "Bank Having Obtained the License under the Former Act") and of which the amount of capital at the time when this Act comes into effect is less than the amount that is specified by a Cabinet Order under the provision of Article 5(1) of the New Act, until the day on which five years have elapsed from the day when the Act comes into effect (hereinafter referred to as the "Effective Date"). 例文帳に追加

第三条　新法第五条第一項の規定は、前条の規定により新法第四条第一項の大蔵大臣の免許を受けたものとみなされる銀行（以下「旧法の免許を受けた銀行」という。）で、この法律の施行の際現にその資本の額が新法第五条第一項の規定に基づく政令で定める額を下回つているものについては、この法律の施行の日（以下「施行日」という。）から起算して五年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム

Article 494 (1) A Liquidating Stock Company must prepare balance sheet and administrative report regarding each liquidation year (referring to each one year period starting on the day immediately following the day when the Liquidating Stock Companies has fallen under any of the cases listed in each item of Article 475 or the anniversary of that day of the subsequent years (or, in cases where such anniversary does not exist, the immediately preceding day)) as well as annexed detailed statements thereof as prescribed by the applicable Ordinance of the Ministry of Justice. 例文帳に追加

第四百九十四条　清算株式会社は、法務省令で定めるところにより、各清算事務年度（第四百七十五条各号に掲げる場合に該当することとなった日の翌日又はその後毎年その日に応当する日（応当する日がない場合にあっては、その前日）から始まる各一年の期間をいう。）に係る貸借対照表及び事務報告並びにこれらの附属明細書を作成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) The Fair Trade Commission may, when it finds it particularly necessary, even when an act in violation of the provisions of Article 3 or the preceding Article has already ceased to exist, pursuant to the procedures as provided for in Section II of Chapter VIII, order the relevant entrepreneur, to take measures to make public that the said act has been discontinued and any other measures necessary to ensure elimination of the said act; provided, however, that this shall not apply to cases where three years have passed since the date of discontinuation of the said act. 例文帳に追加

２　公正取引委員会は、第三条又は前条の規定に違反する行為が既になくなつている場合においても、特に必要があると認めるときは、第八章第二節に規定する手続に従い、事業者に対し、当該行為が既になくなつている旨の周知措置その他当該行為が排除されたことを確保するために必要な措置を命ずることができる。ただし、当該行為がなくなつた日から三年を経過したときは、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

Article 46 The employer shall, for those workers who have been diagnosed to be vulnerable to tuberculosis through the medical examination prescribed by Articles 43, 44, 45 or the preceding Article (for the medical examination pertaining to workers other than those prescribed by paragraph (1) of Article 45, limited to those medical examination provided in the fiscal year after the fiscal year in which they reached 19 years of age), require such workers to receive a medical examination by a physician as to the following checkup items within six months from the said diagnosis, provided that checkups designated under item (ii) may be omitted if recognized to be unnecessary by the physician:. 例文帳に追加

第四十六条　事業者は、第四十三条、第四十四条、第四十五条又は前条の健康診断（第四十五条第一項に規定する労働者以外の者に係る健康診断にあつては、その者が満十九歳に達する日の属する年度以降の年度に行つたものに限る。）の際結核の発病のおそれがあると診断された労働者に対し、その後おおむね六月後に、次の項目について医師による健康診断を行わなければならない。この場合において、第二号に掲げる項目については、医師が必要でないと認めるときは、省略することができる。 - 日本法令外国語訳データベースシステム

(viii) in a case when abolishment of business pursuant to the provisions of Article 75 was duly provided by notification during the period pursuant to the provisions of the preceding item, when the applicant who was an Officer, etc., of a juridical person (except for a juridical person that has a reasonable basis for said abolishment of business) pertaining to said notification or a manager of a Hospital, etc., that is not a juridical person pertaining to said notification (except for a juridical person that has a reasonable basis for said abolishment of business) within sixty days before the notification as set forth in the same item, and five years have not elapsed from the date of said notification; 例文帳に追加

八　前号に規定する期間内に第七十五条の規定による事業の廃止の届出があった場合において、申請者が、同号の通知の日前六十日以内に当該届出に係る法人（当該事業の廃止について相当の理由がある法人を除く。）の役員等又は当該届出に係る法人でない病院等（当該事業の廃止について相当の理由があるものを除く。）の管理者であった者で、当該届出の日から起算して五年を経過しないものであるとき。 - 日本法令外国語訳データベースシステム

(viii) in a case when abolishment of business pursuant to the provisions of Article 115-5 was duly provided by notification during the period pursuant to the provisions of the preceding paragraph, when the applicant who was an Officer, etc., of a juridical person pertaining to said notification (except for a juridical person that has a reasonable basis for said abolishment of business) or a manager of Hospital, etc., which is not a juridical person pertaining to said notification (except for a juridical person, within sixty days prior to the date of notification as set forth in the same item, that has a reasonable basis for said abolishment of business) and five years have not elapsed from the date of said notification; 例文帳に追加

八　前号に規定する期間内に第百十五条の五の規定による事業の廃止の届出があった場合において、申請者が、同号の通知の日前六十日以内に当該届出に係る法人（当該事業の廃止について相当の理由がある法人を除く。）の役員等又は当該届出に係る法人でない病院等（当該事業の廃止について相当の理由があるものを除く。）の管理者であった者で、当該届出の日から起算して五年を経過しないものであるとき。 - 日本法令外国語訳データベースシステム

A trademark registration may also be declared invalid on the basis that the trademark is identical or similar to an earlier trademark which was registered for identical or similar goods or services and for which the period of validity has expired for failure to renew within last two years preceding the application date of the opposed trademark, except in cases where the owner of the earlier trademark has consented to the registration of the opposed mark or has not used the trademark.例文帳に追加

商標登録については，その商標が，先の商標であって，同一又は類似の商品又はサービスを対象として登録されており，対立しているその商標の出願日前2年以内において更新されなかったために有効期間が満了した商標と同一又は類似であることを理由としても，無効宣言をすることができる。ただし，先の商標の所有者が，対立しているその商標の登録を承諾しているか又はその商標を使用していなかった場合は，この限りでない。 - 特許庁

Article 15 By no later than the day which is five (5) years from the date of the enactment, confirmation, or amendment of an Industrial Standard that was enacted, confirmed or amended pursuant to the provisions of Article 11 (or the provisions of Article 11 as applied mutatis mutandis in the preceding article), the competent minister shall have such Industrial Standard deliberated by the Committee as to whether or not it still remains appropriate, and shall promptly confirm that it is or, if it determined necessary, amend or abolish the same. 例文帳に追加

第十五条　主務大臣は、第十一条又は前条において準用する第十一条の規定により制定し、又は確認し、若しくは改正した工業標準がなお適正であるかどうかを、その制定又は確認若しくは改正の日から少なくとも五年を経過する日までに調査会の審議に付し、速やかに、これを確認し、又は必要があると認めるときは改正し、若しくは廃止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) Where the owner of a trademark which has been registered for at least five years at the time the claim is filed exercises in relation to a third party, by means of any of the actions provided for in paragraph (1), the rights conferred by Article 34, he shall prove, if so requested by the defendant as an exceptional measure, that in the five years preceding the filing date of the claim the trademark has been the subject of real and effective use for the goods or services for which it is registered and on which the claim is based, or that causes justifying the lack of use exist. For these purposes, the trademark shall be considered registered only for the goods or services for which it has actually been used. Similarly, the defendant may, by way of a counter-claim, take action to have the trademark declared lapsed owing to lack of use by the plaintiff.例文帳に追加

(2) 請求が提出された時点で少なくとも5年間登録されていた商標の所有者が(1)に定める訴訟の何れかを通じて第34条により付与された権利を第三者に対して行使する場合は，当該所有者は，被告が例外措置として要求した場合は，請求提出日に先立つ5年間に，商標が登録されかつ請求の根拠となる商品又はサービスについて当該商標が現実かつ実効的な使用の対象であったこと，又は不使用を正当化する理由が存在することを証明するものとする。これらの目的で，当該商標は，それが実際に使用された商品又はサービスに限り，登録されたとみなされる。同様に，被告は反対請求により，原告による商標の不使用を理由に，商標の失効宣言を求める訴訟を提起することができる。 - 特許庁

(ii) A business year within ten years prior to the merger of a merged corporation pertaining to a qualified merger that started on or after the first day of the business year including the day of the said qualified merger of the domestic corporation (hereinafter referred to as the "business year of the merger" in this item) or a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split that started on or after the first day of the business year including the day of the said qualified split-off-type company split of the domestic corporation (hereinafter referred to as the "business year of the split succession" in this item): The business year including the day preceding the first day of the business year of the merger or business year of the split succession of the said domestic corporation 例文帳に追加

二　適格合併に係る被合併法人の合併前十年内事業年度のうち当該内国法人の当該適格合併の日を含む事業年度（以下この号において「合併事業年度」という。）開始の日以後に開始したもの又は適格分割型分割に係る分割法人の分割前十年内事業年度のうち当該内国法人の当該適格分割型分割の日を含む事業年度（以下この号において「分割承継事業年度」という。）開始の日以後に開始したもの　当該内国法人の合併事業年度又は分割承継事業年度開始の日の前日を含む事業年度 - 日本法令外国語訳データベースシステム

(ii) A business year within ten years prior to the merger of a merged corporation pertaining to a qualified merger that started on or after the first day of the consolidated business year including the day of the said qualified merger of the consolidated corporation (hereinafter referred to as the "consolidated business year of the merger" in this item) or a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split that started on or after the first day of the consolidated business year including the day of the said qualified split-off-type company split of the consolidated corporation (hereinafter referred to as the "consolidated business year of the split succession" in this item): The consolidated business year including the day preceding the first day of the consolidated business year of the merger or consolidated business year of the split succession of the said consolidated corporation 例文帳に追加

二　適格合併に係る被合併法人の合併前十年内事業年度のうち当該連結法人の当該適格合併の日を含む連結事業年度（以下この号において「合併連結事業年度」という。）開始の日以後に開始したもの又は適格分割型分割に係る分割法人の分割前十年内事業年度のうち当該連結法人の当該適格分割型分割の日を含む連結事業年度（以下この号において「分割承継連結事業年度」という。）開始の日以後に開始したもの　当該連結法人の合併連結事業年度又は分割承継連結事業年度開始の日の前日を含む連結事業年度 - 日本法令外国語訳データベースシステム

(iv) Securities (limited to share certificates, Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2) and other Securities specified by a Cabinet Order) issued by the company, if the number of its holders on the last day of that business year or on the last day of any of the business years that began within four years before the day on which that business year began is not less than the number specified by a Cabinet Order (or if, in the case of Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the number of its holders on the last day of that business year is not less than the number specified by a Cabinet Order) (excluding those specified in the preceding three items). 例文帳に追加

四　当該会社が発行する有価証券（株券、第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等その他の政令で定める有価証券に限る。）で、当該事業年度又は当該事業年度の開始の日前四年以内に開始した事業年度のいずれかの末日におけるその所有者の数が政令で定める数以上（当該有価証券が同項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該事業年度の末日におけるその所有者の数が政令で定める数以上）であるもの（前三号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) The Prime Minister may, when a registered limited liability audit corporation falls under item (iii) or item (iv) of the preceding paragraph, prohibit said registered limited liability audit corporation from having the partner(s) who is found to be largely responsible for the registered limited liability audit corporation to have fallen under item (iii) or item (iv) of the same paragraph participate in all or part of the services or decision-making of said registered limited liability audit corporation, by specifying a period not exceeding two years. 例文帳に追加

３　内閣総理大臣は、登録有限責任監査法人が前項第三号又は第四号に該当するときは、その登録有限責任監査法人に対し、二年以内の期間を定めて、同項第三号又は第四号に該当することとなつたことに重大な責任を有すると認められる社員が当該登録有限責任監査法人の業務又は意思決定の全部又は一部に関与することを禁止することができる。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act 例文帳に追加

（２）　法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

(2) When a person lending money on a regular basis forms a contract to receive annual interest exceeding 29.2 percent (29.28 percent provided that the year includes 29 February, daily interest exceeding 0.08 percent), he or she shall be punished by imprisonment with work for not more than five years or a fine of not more than 10,000,000 yen, or both, notwithstanding the preceding paragraph. The same shall apply when he/she receives or demands such interest in connection with the loan. 例文帳に追加

２　前項の規定にかかわらず、金銭の貸付けを行う者が業として金銭の貸付けを行う場合において、年二十九・二パーセント（二月二十九日を含む一年については年二十九・二八パーセントとし、一日当たりについては〇・〇八パーセントとする。）を超える割合による利息の契約をしたときは、五年以下の懲役若しくは千万円以下の罰金に処し、又はこれを併科する。その貸付けに関し、当該割合を超える割合による利息を受領し、又はその支払を要求した者も、同様とする。 - 日本法令外国語訳データベースシステム

(3) When a person lending money on a regular basis forms a contract to receive annual interest exceeding 109.5 percent (109.8 percent provided that the year includes 29 February, daily interest exceeding 0.3 percent), he or she shall be punished by imprisonment with work for not more than 10 years or a fine of not more than 30,000,000 yen, or both, notwithstanding the two preceding paragraphs. The same shall apply when he/she receives or demands such interest in connection with the loan. 例文帳に追加

３　前二項の規定にかかわらず、金銭の貸付けを行う者が業として金銭の貸付けを行う場合において、年百九・五パーセント（二月二十九日を含む一年については年百九・八パーセントとし、一日当たりについては〇・三パーセントとする。）を超える割合による利息の契約をしたときは、十年以下の懲役若しくは三千万円以下の罰金に処し、又はこれを併科する。その貸付けに関し、当該割合を超える割合による利息を受領し、又はその支払を要求した者も、同様とする。 - 日本法令外国語訳データベースシステム

(5) The Cabinet may appoint the first Deputy Governors or Members of the Policy Board after the day of enforcement pursuant to Article 23, paragraph 1 or paragraph 2 of the New Act (excluding persons deemed to have been appointed as Deputy Governors or Members of the Policy Board as on the day of enforcement as prescribed in paragraph 2 or the preceding paragraph and including the first Deputy Governors or Members of the Policy Board appointed after the resignation or the expiration of the term of office of such persons) by specifying the term of office between two years or more and five years or less so that the expiration dates of the Board members' terms of office range evenly, irrespective of the provisions of Article 24, paragraph 1 of the New Act. 例文帳に追加

５　内閣は、新法第二十三条第一項又は第二項の規定により副総裁又は審議委員のそれぞれについて施行日以後最初に任命する者（第二項又は前項の規定により施行日に副総裁又は審議委員として任命されたものとみなされる者を除くものとし、その者の退任又は任期の満了後最初に任命する者を含む。）については、日本銀行の政策委員会の委員の任期の満了の期日が特定の年に偏ることのないよう、新法第二十四条第一項の規定にかかわらず、二年以上五年以内で内閣の定める任期をもって任命することができる。 - 日本法令外国語訳データベースシステム

Article 7-2 (1) In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section II of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as "period of implementation") by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge. 例文帳に追加

第七条の二　事業者が、不当な取引制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act). 例文帳に追加

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

The Office shall revoke the trade mark in a proceeding started at the request of a third person - if the trade mark has not been properly used within the continuous period of 5 years for goods or services in respect of which the trade mark is registered, and there are no proper reasons for non-use; the use which commenced or which was resumed following 5 years of non-use of the trade mark within three months preceding the filing of the request for revocation shall be disregarded where the preparations for the commencement or the resumption of the use occurred only after the proprietor becomes aware that a request for revocation of the trade mark might be filed; if by the consequence of acts or inactivity of the proprietor the trade mark has become the common name in the trade for products or services for which it is registered; if the trade mark after the date of its registration in consequence of the use made of it by the proprietor or with his consent in respect of the goods or services for which it is registered, the trade mark is liable to mislead the public, particularly as to the nature, quality or geographical origin of those goods or services. 例文帳に追加

庁は，次の何れかの場合，第三者の請求に基づき開始された手続において商標登録の取消決定を行うことができる。登録商標がその対象とする商品又はサービスについて過去5年内に適正に使用されておらずかつかかる不使用について正当な理由が存在しないこと。登録商標の不使用が5年間継続した後で取消請求の提起される前3月内に開始され又は再開された使用は，当該使用の開始若しくは再開の準備が当該登録商標の取消請求がなされるであろうことを商標所有者が知った後に始めてなされた場合は，なかったものとみなされる。登録商標の所有者による履行若しくは不履行の結果として，当該商標がその登録における対象である製品若しくはサービスについての一般名称となっている場合。登録日後に商標がその対象である商品若しくはサービスについて所有者により又は所有者の同意の下に使用された結果として，特にそれら商品若しくはサービスの性質，品質又は原産地に関して，公衆の誤解を生じさせる虞が生じていること。 - 特許庁

Article 184-4 (1) An applicant of an international patent application in foreign language (hereinafter referred to as a "patent application in foreign language") shall submit to the Commissioner of the Patent Office Japanese translations of the description, scope of claims, drawings (the descriptive text in such drawings only), and the abstract, as provided in Article 3(2) of the Treaty, as of the international application date as provided in paragraph (1) of the preceding Article (hereinafter referred to as the "international application date") within the period from the priority date under Article 2 (xi) of the Treaty (hereinafter referred to as the "priority date"), to two years and six months (hereinafter referred to as the "time limit for the submission of national documents") therefrom; provided, however, that the applicant of a patent application in foreign language who has submitted the document under paragraph (1) of the following Article during the period from two months before the expiration of the Time Limit for the Submission of National Documents to the expiry date thereof (excluding the case where the said translations have been submitted prior to the submission of the said documents) may submit the said translations within two months from the date of submission of the said document (hereinafter referred to as the "special time limit for the submission of translations"). 例文帳に追加

第百八十四条の四　外国語でされた国際特許出願（以下「外国語特許出願」という。）の出願人は、条約第二条（ｘｉ）の優先日（以下「優先日」という。）から二年六月（以下「国内書面提出期間」という。）以内に、前条第一項に規定する国際出願日（以下「国際出願日」という。）における条約第三条（２）に規定する明細書、請求の範囲、図面（図面の中の説明に限る。）及び要約の日本語による翻訳文を、特許庁長官に提出しなければならない。ただし、国内書面提出期間の満了前二月から満了の日までの間に次条第一項に規定する書面を提出した外国語特許出願（当該書面の提出の日以前に当該翻訳文を提出したものを除く。）にあつては、当該書面の提出の日から二月（以下「翻訳文提出特例期間」という。）以内に、当該翻訳文を提出することができる。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years: 例文帳に追加

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years: 例文帳に追加

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Article 43 (1) Until the scope of surviving family members eligible to receive a compensation pension for surviving family has been revised under the provision of Article 45 of the Supplementary Provisions, a worker's husband (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; hereinafter the same shall apply in the following paragraph), parents, grandparents and siblings who were dependent on the worker's income at the time of his/her death and were 55 or over or under 60 years of age (excluding those prescribed in Article 16-2, paragraph (1), item (iv) of the Industrial Accident Compensation Insurance Act who do not fall under Article 16-4, paragraph (1), item (vi) of said Act) shall, notwithstanding the provision of Article 16-2, paragraph (1) of said Act, be regarded as surviving family members eligible to receive a compensation pension for surviving family under the provisions of said Act. In this case, the term "any of the items of the preceding paragraph" in Article 16-4, paragraph (2) of said Act shall be deemed to be replaced with "any of the items of the preceding paragraph (excluding item (vi))," and the term "surviving family members eligible to receive a compensation pension for surviving family" in the row concerning a compensation pension for surviving family in Appended Table 1 of said Act shall be deemed to be replaced with "surviving family members eligible to receive a compensation pension for surviving family (excluding surviving family members prescribed in Article 43, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision to the Industrial Accident Compensation Insurance Act (Act No. 130 of 1965) who are under 60 years of age)." 例文帳に追加

第四十三条　附則第四十五条の規定に基づき遺族補償年金を受けることができる遺族の範囲が改定されるまでの間、労働者の夫（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下次項において同じ。）、父母、祖父母及び兄弟姉妹であつて、労働者の死亡の当時、その収入によつて生計を維持し、かつ、五十五歳以上六十歳未満であつたもの（労働者災害補償保険法第十六条の二第一項第四号に規定する者であつて、同法第十六条の四第一項第六号に該当しないものを除く。）は、同法第十六条の二第一項の規定にかかわらず、同法の規定による遺族補償年金を受けることができる遺族とする。この場合において、同法第十六条の四第二項中「各号の一」とあるのは「各号の一（第六号を除く。）」と、同法別表第一の遺族補償年金の項中「遺族補償年金を受けることができる遺族」とあるのは「遺族補償年金を受けることができる遺族（労働者災害補償保険法の一部を改正する法律（昭和四十年法律第百三十号）附則第四十三条第一項に規定する遺族であつて六十歳未満であるものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(2) When the total amount of a compensation pension for surviving family prescribed in item (ii) of the preceding paragraph is calculated, with regard to the amount of the compensation pension for surviving family paid for a period until July of the fiscal year containing the day of the extinction of the right prescribed in said item (in cases where the month containing the day of the extinction of said right falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount shall be calculated according to the amount obtained by multiplying the amount actually paid by the rate specified by the Minister of Health, Labour and Welfare based on the rate obtained by dividing the average salary for the fiscal year before the fiscal year containing the day of the extinction of said right by the average salary for the fiscal year one year before the fiscal year containing the months for which said compensation pension for surviving family was paid (in cases where said months fall on the months from April to July, the fiscal year two years before). 例文帳に追加

２　前項第二号に規定する遺族補償年金の額の合計額を計算する場合には、同号に規定する権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。）の七月以前の分として支給された遺族補償年金の額については、その現に支給された額に当該権利が消滅した日の属する年度の前年度の平均給与額を当該遺族補償年金の支給の対象とされた月の属する年度の前年度（当該月が四月から七月までの月に該当する場合にあつては、前々年度）の平均給与額で除して得た率を基準として厚生労働大臣が定める率を乗じて得た額により算定するものとする。 - 日本法令外国語訳データベースシステム

Article 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article). 例文帳に追加

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム

(10) In case a separated patent application is filed on the basis of subsections 9(2) or (3) of this Act, the applicant shall, within two months as of the actual filing date of the specified application with the Patent Office, pay state fees for all preceding years of validity, taking into account that the filing date of the initial patent application shall be the basis for the calculation of years of validity of a separated patent application. If, in the case of a year of validity the due date of payment for which has passed, the term of six months for the payment of a supplementary state fee specified in subsection (3) of this section has not yet passed, the state fee for such year of validity may be paid without an additional state fee within two months as of the actual filing date of a separated patent application with the Patent Office. If a state fee is not paid for the last year of validity within the specified two months’ period, the state fee may be paid until the end of the six months’ period provided for in subsection (3), if a supplementary state fee is also paid. (10.03.2004 entered into force 01.05.2004 - RT I 2004, 20, 141) 例文帳に追加

(10) 第9条(2)又は(3)に基づいて特許分離出願がなされた場合は，出願人は，原特許出願の出願日が特許分離出願の有効年度の計算の基礎であることを考慮して，分離出願の特許庁への実際の出願日から2月以内に，先行するすべての有効年度に係る国の手数料を納付しなければならない。納付期日が過ぎた有効年度の場合，(3)に定めた国の追加手数料の納付に係る6月の期間がまだ経過していないときは，当該有効年度に係る国の手数料は，国の追加手数料を加えずに，特許分離出願の特許庁への実際の出願日から2月以内に納付することができる。前記2月の期間内に最終有効年度に係る国の手数料が納付されなかった場合は，当該国の手数料は，国の追加手数料も納付することを条件として，(3)に規定する6月の期間末まで納付することができる。 (2004年3月10日。2004年5月1日施行－RT I 2004, 20, 141) - 特許庁

(7) Article 27-8(1) to (5) shall apply mutatis mutandis to a Tender Offer Report. In this case, the term "amendment" in Article 27-8(1) shall be deemed to be replaced with "amendment report"; the part "there occurs any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3)) or in the important matters to be stated in a Tender Offer Notification, or any other circumstance specified by a Cabinet Office Ordinance as that which requires amendment of a Tender Offer Notification, during the period after the day on which the Tender Offer Notification was submitted but before the last day of the Tender Offer Period" and the term "amendment" in Article 27-8(2) shall be deemed to be replaced with "the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made is fixed by the Method of Proportional Distribution set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2) during the period after the day on which the Tender Offer Notification was submitted" and "amendment report," respectively; the term "amendment" and the parts "the Terms of Purchase, etc. stated in the Tender Offer Notification do not comply with the provisions of this Section" and "the change in the Terms of Purchase, etc. stated in the amendment violates Article 27-6(1)" in Article 27-8(3) shall be deemed to be replaced with "amendment report," "the delivery and other settlement methods stated in the Tender Offer Notification do not comply with Article 27-13(4) (excluding 27-13(4)(i)) and Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)" and "the result of calculation for deciding the number of Listed Share Certificates, etc. of which Purchase, etc. is to be made stated in the amendment contravenes the method of proportional distribution specified by a Cabinet Office Ordinance set forth in Article 27-13(5) as applied mutatis mutandis pursuant to Article 27-22-2(2)"; the term "amendment" in Article 27-8(4) shall be deemed to be replaced with "amendment report"; the term "disposition under paragraph (3)"; and the part "the last day of the Tender Offer Period (including the period to be extended under paragraph (8); the same shall apply in paragraph (7)) (or, in the cases of the disposition resulting in the submission of an amendment report after the last day of the Tender Offer Period, after the day when five years have elapsed from the day following the last day), and the disposition under the preceding paragraph may not be given after the day when five years have elapsed from the day following the last day." in Article 27-8(5) shall be deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-22(7)" and "the day when five years have elapsed from the day following the last day of the Tender Offer Period," respectively. 例文帳に追加

７　第二十七条の八第一項から第五項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「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十三第五項に規定するあん分比例方式により買付け等をする上場株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が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十三第四項（第一号を除く。）及び第二十七条の十三第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする上場株券等の数の計算の結果が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十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の二十二の二第七項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(5) Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items: 例文帳に追加

５　偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、することができる。 - 日本法令外国語訳データベースシステム

(3) Article 27-3(4) and Article 27-8(1) to (6) inclusive shall apply mutatis mutandis to a Tender Offer Report. In this case, the part "the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any)" in Article 27-3(4) shall be deemed to be replaced with "the Issuer"; the term "amendment" in Article 27-8(1) shall be deemed to be replaced with "amendment report"; the part "there occurs any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3)) or in the important matters to be stated in a Tender Offer Notification, or any other circumstance specified for by a Cabinet Office Ordinance as that which requires amendment of a Tender Offer Notification," "submitted but before the last day of the Tender Offer Period" and the term "amendment" in Article 27-8(2) shall be deemed to be replaced with "the number of Share Certificates, etc. of which Purchase, etc. is to be made is fixed by the Method of Proportional Distribution set forth in Article 27-13(5)," "submitted" and "amendment report"; the terms "amendment," "the Terms of Purchase, etc.," "the provisions of this Section," "the change in the Terms of Purchase, etc.," and "violates Article 27-6(1)" in Article 27-8(3) shall be deemed to be replaced with "amendment report," "delivery and other settlement methods," "Article 27-13(4) and (5)," "the result of calculation for deciding the number of Share Certificates, etc. of which Purchase, etc. is to be made," and "contravenes the method of proportional distribution specified by a Cabinet Office Ordinance set forth in Article 27-13(5)," respectively; the term "amendment" in Article 27-8(4) shall be deemed to be replaced with "amendment report"; the parts "disposition under paragraph (3)" and "the last day of the Tender Offer Period (including the period to be extended under paragraph (8); the same shall apply in paragraph (7)) (or, in the cases of the disposition resulting in the submission of an amendment report after the last day of the Tender Offer Period, after the day when five years have elapsed from the day following the last day), and the disposition under the preceding paragraph may not be given after the day when five years have elapsed from the day following the last day." in Article 27-8(5) shall be deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-13(3)" and "the day when five years have elapsed from the day following the last day of the Tender Offer Period," respectively; and the terms "amendment" and "paragraphs (1) to (4) inclusive" in Article 27-8(4) shall be deemed to be replaced with "amendment report" and "paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to Article 27-13(3)," respectively. 例文帳に追加

３　第二十七条の三第四項並びに第二十七条の八第一項から第六項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の三第四項中「発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）」とあるのは「発行者」と、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「第二十七条の十三第五項に規定するあん分比例方式により買付け等をする株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が第二十七条の十三第四項及び第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする株券等の数の計算の結果が第二十七条の十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の十三第三項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」と、同条第六項中「第一項から第四項まで」とあるのは「第二十七条の十三第三項において準用する第一項から第四項まで」と、「訂正届出書」とあるのは「訂正報告書」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