「Interest received」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

When information of increasing or decreasing a quality characteristic is received, the change of other quality characteristics according to the increase or the decrease of the quality characteristic of interest is decided, based on the mutual relationship of the requested quality stored in the memory means, and is displayed on a display means.例文帳に追加

そして、品質特性のアップ又はダウンの情報を受け付けたとき、当該品質特性のアップ又はダウンに応じた他の品質特性の変化を、記憶手段に記憶された要求品質の相互関係に基づいて判定して表示手段に表示する。 - 特許庁

The same should be true of inter-enterprise credit, in which enterprises pay after a certain amount of time for goods and services received from business connections. That is, the longer the period from the receipt of goods and services until payment, the higher the payment amount should become, considering the interest portion.例文帳に追加

同様に、企業が取引先の企業から財・サービスを受け取った後、一定期間を置いて代金支払いを行う企業間信用についても、財・サービスの受け取りから支払いまでの期間が長くなるほど、金利分を考慮して支払金額が高くなるはずである。 - 経済産業省

Its most prominent characteristics are the fact that in financial transactions, interest is not received or paid, and the fact that transactions comply with the doctrine of the Islamic religion, including parties such as business partners not being involved in businesses that go against the doctrine of the Islamic religion (gambling, weapons, alcohol, pork, etc.).例文帳に追加

その最大の特徴は、金融取引に当たって、利子の受取・支払が含まれていないこと、取引相手等の当事者がイスラム教の教義に反する事業（賭博、武器、アルコール、豚肉など）に関わっていないことなど取引がイスラム教の教義にかなったものとなっていることである。 - 経済産業省

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 42-2 (1) Where a foreign financial institution, etc. receives payment of interest listed in Article 161(vi) of the Income Tax Act from a specified financial institution, etc., with respect to a bond transaction with a repurchase or resale agreement specified by a Cabinet Order regarding any of the following bonds, which has been commenced during the period from April 1, 2002, to March 31, 2008, and from which the domestic source income listed in Article 161(vi) of the said Act arises (limited to such transaction that satisfies the requirements specified by a Cabinet Order; referred to in paragraph (10) as a "bond transaction with a repurchase/resale agreement"), income tax shall not be imposed on the interest to be received (excluding the interest specified by a Cabinet Order; hereinafter referred to in this Article as "specified interest"): 例文帳に追加

第四十二条の二　外国金融機関等が、平成十四年四月一日から平成二十年三月三十一日までの間において開始した所得税法第百六十一条第六号に掲げる国内源泉所得の基因となる次に掲げる債券の買戻又は売戻条件付売買取引として政令で定めるもの（政令で定める要件を満たすものに限る。第十項において「債券現先取引」という。）につき、特定金融機関等から同号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。以下この条において「特定利子」という。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム

Article 88 A holder of a right of separate satisfaction, with regard to a claim secured by a security interest prescribed in Article 53(1) which pertains to the right of separate satisfaction, may exercise his/her right as a rehabilitation creditor only for the part of the claim for which payment cannot be received by exercising the right of separate satisfaction; provided, however, that where the claim secured by the security interest is no longer secured in whole or part after the commencement of rehabilitation proceedings, the holder of the right of separate satisfaction shall not be precluded from exercising his/her right as a rehabilitation creditor for such whole or part of the claim. 例文帳に追加

第八十八条　別除権者は、当該別除権に係る第五十三条第一項に規定する担保権によって担保される債権については、その別除権の行使によって弁済を受けることができない債権の部分についてのみ、再生債権者として、その権利を行うことができる。ただし、当該担保権によって担保される債権の全部又は一部が再生手続開始後に担保されないこととなった場合には、その債権の当該全部又は一部について、再生債権者として、その権利を行うことを妨げない。 - 日本法令外国語訳データベースシステム

Article 182 Where a rehabilitation creditor holds a security interest prescribed in Article 53(1), only if the part of the claim for which payment cannot be received by exercising the right of separate satisfaction is determined, he/she may exercise, with regard to such part of the claim, rights approved pursuant to the provisions of the confirmed rehabilitation plan or rights as modified pursuant to the provision of paragraph (1) of the preceding Article; provided, however, that if the security interest in question is a revolving mortgage and the rehabilitation plan provides for provisional payment figured by estimate and measures for settlement under the provision of Article 160(2), these provisions shall prevail. 例文帳に追加

第百八十二条　再生債権者が第五十三条第一項に規定する担保権を有する場合には、その行使によって弁済を受けることができない債権の部分が確定した場合に限り、その債権の部分について、認可された再生計画の定めによって認められた権利又は前条第一項の規定により変更された後の権利を行使することができる。ただし、その担保権が根抵当権である場合において、再生計画に第百六十条第二項の規定による仮払に関する定め及び精算に関する措置の定めがあるときは、その定めるところによる。 - 日本法令外国語訳データベースシステム

Article 108 (1) A holder of a right of separate satisfaction, with regard to a claim secured by a security interest prescribed in Article 65(2) which pertains to the right of separate satisfaction, may exercise his/her right as a bankruptcy creditor only for the amount of the claim for which payment cannot be received by exercising the right of separate satisfaction; provided, however, that where the amount of the claim secured by the security interest is no longer secured in whole or part after the commencement of bankruptcy proceedings, the holder of the right of separate satisfaction shall not be precluded from exercising his/her right as a bankruptcy creditor for such whole or part of the amount of the claim. 例文帳に追加

第百八条　別除権者は、当該別除権に係る第六十五条第二項に規定する担保権によって担保される債権については、その別除権の行使によって弁済を受けることができない債権の額についてのみ、破産債権者としてその権利を行使することができる。ただし、当該担保権によって担保される債権の全部又は一部が破産手続開始後に担保されないこととなった場合には、その債権の当該全部又は一部の額について、破産債権者としてその権利を行使することを妨げない。 - 日本法令外国語訳データベースシステム

(3) In order to participate in the procedure for a final distribution, a holder of a right of separate satisfaction, within the period of exclusion concerning a final distribution, shall prove to a bankruptcy trustee the fact that the whole or part of the claim secured by a security interest prescribed in Article 65(2) which pertains to the right of separate satisfaction is no longer secured after the commencement of bankruptcy proceedings, or prove the amount of the claim for which payment cannot be received by exercising said security interest, except in the case referred to in the following paragraph. 例文帳に追加

３　別除権者は、最後配当の手続に参加するには、次項の場合を除き、最後配当に関する除斥期間内に、破産管財人に対し、当該別除権に係る第六十五条第二項に規定する担保権によって担保される債権の全部若しくは一部が破産手続開始後に担保されないこととなったことを証明し、又は当該担保権の行使によって弁済を受けることができない債権の額を証明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) When the manager of Investment Corporation Bonds has received payment referred to in the preceding paragraph, the Creditors of an Investment Corporation may claim payment of the redemption amount for the Investment Corporation Bonds and the interest thereof from the manager of the Investment Corporation Bonds. In this case, if there are any provisions to the effect that Investment Corporation Bond Certificates shall be issued, the Creditors of an Investment Corporation shall claim the payment of said redemption amount in exchange for the Investment Corporation Bond Certificates, and the payment of said interest in exchange for coupons. 例文帳に追加

２　投資法人債管理者が前項の弁済を受けた場合には、投資法人債権者は、その投資法人債管理者に対し、投資法人債の償還額及び利息の支払を請求することができる。この場合において、投資法人債券を発行する旨の定めがあるときは、投資法人債権者は、投資法人債券と引換えに当該償還額の支払を、利札と引換えに当該利息の支払を請求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) With respect to interest on book-entry transfer national government bonds and interest on book-entry transfer local government bonds to be received by a nonresident or foreign corporation, who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation (Act No. 198 of 1951); hereinafter the same shall apply in this paragraph), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is one that satisfies the following requirements (referred to as a "qualified foreign securities investment trust" in paragraph (9)): 例文帳に追加

２　前項の規定は、外国投資信託（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二十二項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である非居住者又は外国法人が当該外国投資信託の信託財産につき支払を受ける振替国債及び振替地方債の利子については、当該外国投資信託が次に掲げる要件を満たすもの（第九項において「適格外国証券投資信託」という。）である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(10) Income tax shall not be imposed with respect to any interest to be received by a nonresident or foreign corporation on designated foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

１０　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された指定民間国外債につき支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 67-16 (1) Corporation tax shall not be imposed with respect to any interest to be received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act on book-entry transfer national government bonds or book-entry transfer local government bonds, both of which are prescribed in Article 5-2(1); provided, however, that this shall not apply to such interest which is attributed to a business conducted by the said foreign corporation in Japan at any place prescribed in Article 141(i) of the said Act. 例文帳に追加

第六十七条の十六　法人税法第百四十一条第一号に掲げる外国法人が、第五条の二第一項に規定する振替国債又は同項に規定する振替地方債につき支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(iii) If the General Partner receives any profit or other funds resulting from the Partnership Assets that are not included in the Disposition Profits or Other Profits and not related to a Portfolio Investment (“Special Profits”), the General Partner shall not be required to distribute such Special Profits at the time when it is received and may distribute funds in portions of the Special Profits that the General Partner deems, in its discretion, appropriate, to the Interested Partners, in proportion to (x) in the case of a Partner, its Interest Amount, or (y) in the case of a Withdrawing Partner, its Interest Amount at the time of its withdrawal, on such date as the General Partner, in its discretion, designate. 例文帳に追加

③ 無限責任組合員は、組合財産に関して生じたポートフォリオ投資に関連しない収益その他の金銭（以下「特別収益」という。）を受領したときは、受領の都度これを分配することを要しないものとし、無限責任組合員がその裁量により指定する日において、特別収益のうち無限責任組合員がその裁量により適切と考える額に相当する金銭を、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分した上、分配することができるものとする。 - 経済産業省

(2) Corporation tax shall not be imposed with respect to any interest on foreign-issued company bonds or any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to the redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a foreign corporation with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest or discount on foreign-issued company bonds to be received by a foreign corporation having permanent establishments in Japan prescribed in Article 2(1)(iv) (hereinafter referred to in this Article and the next Article as a "foreign corporation having permanent establishments in Japan"), which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

２　外国法人が平成十年四月一日から平成二十年三月三十一日までの間に発行された第六条第一項に規定する民間国外債につき支払を受ける利子又は発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、法人税を課さない。ただし、当該利子又は当該発行差金のうち、第二条第一項第四号に規定する国内に恒久的施設を有する外国法人（以下この条及び次条において「国内に恒久的施設を有する外国法人」という。）が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(2) With respect to an act concerning the extinguishment of debt conducted by the rehabilitation debtor, if the value of the performance received by the creditor exceeds the amount of the debt extinguished by said act, and said act satisfies any of the requirements listed in the items of the preceding paragraph, such act may be avoided in the interest of the rehabilitation debtor's assets after the commencement of rehabilitation proceedings only with regard to the part other than the part equivalent to the amount of the debt extinguished. 例文帳に追加

２　再生債務者がした債務の消滅に関する行為であって、債権者の受けた給付の価額が当該行為によって消滅した債務の額より過大であるものは、前項各号に掲げる要件のいずれかに該当するときは、再生手続開始後、その消滅した債務の額に相当する部分以外の部分に限り、再生債務者財産のために否認することができる。 - 日本法令外国語訳データベースシステム

Article 127-2 (1) When the rehabilitation debtor, after conducting an act of disposing of his/her property, has received a reasonable value from the other party to said act, the act may be avoided in the interest of the rehabilitation debtor's assets after the commencement of rehabilitation proceedings, if it satisfies all of the following requirements: 例文帳に追加

第百二十七条の二　再生債務者が、その有する財産を処分する行為をした場合において、その行為の相手方から相当の対価を取得しているときは、その行為は、次に掲げる要件のいずれにも該当する場合に限り、再生手続開始後、再生債務者財産のために否認することができる。 - 日本法令外国語訳データベースシステム

(2) With respect to an act concerning the extinguishment of debt conducted by the bankrupt, if the value of the performance received by the creditor exceeds the amount of the debt extinguished by said act, and said act satisfies any of the requirements listed in the items of the preceding paragraph, such act may be avoided in the interest of the bankruptcy estate after the commencement of bankruptcy proceedings only with regard to the part other than the part equivalent to the amount of the debt extinguished. 例文帳に追加

２　破産者がした債務の消滅に関する行為であって、債権者の受けた給付の価額が当該行為によって消滅した債務の額より過大であるものは、前項各号に掲げる要件のいずれかに該当するときは、破産手続開始後、その消滅した債務の額に相当する部分以外の部分に限り、破産財団のために否認することができる。 - 日本法令外国語訳データベースシステム

(3) With respect to the remuneration, costs and interest as well as amounts of compensation in paragraph (1), the bond managers, representative bondholders or Resolution Administrator shall have the right to obtain reimbursement, before the bondholders, from the proceeds of payments received under paragraph (1) of Article 705 (including cases where that paragraph is applied mutatis mutandis under paragraph (2) of Article 737). 例文帳に追加

３　社債管理者、代表社債権者又は決議執行者は、第一項の報酬、費用及び利息並びに損害の賠償額に関し、第七百五条第一項（第七百三十七条第二項において準用する場合を含む。）の弁済を受けた額について、社債権者に先立って弁済を受ける権利を有する。 - 日本法令外国語訳データベースシステム

(13) In the case where a prefecture has reimbursed the loan without interest which it has received pursuant to the provisions of paragraph (9) of the Supplementary Provisions ahead of the due date for reimbursement specified based on the provisions of paragraphs (10) and (11) of the Supplementary Provisions (excluding the cases specified by a Cabinet Order), said reimbursement shall be deemed to have been made on the arrival of the due date for reimbursement with regard to the application of the provisions of the preceding paragraph. 例文帳に追加

１３　都道府県が、附則第九項の規定による貸付けを受けた無利子貸付金について、附則第十項及び第十一項の規定に基づき定められる償還期限を繰り上げて償還を行つた場合（政令で定める場合を除く。）における前項の規定の適用については、当該償還は、当該償還期限の到来時に行われたものとみなす。 - 日本法令外国語訳データベースシステム

(i) The part of the amount equivalent to the interest to be received with regard to the general foreign private bonds (meaning the general foreign private bonds as prescribed in Article 6, paragraph (1) of the Act; hereinafter the same shall apply in this Article) issued by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation in Japan through a fixed place of business as prescribed in said item 例文帳に追加

一　法人税法第百四十一条第一号に掲げる外国法人により発行された一般民間国外債（法第六条第一項に規定する一般民間国外債をいう。以下この条において同じ。）につき支払を受けるべき利子の金額のうち当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられる部分に相当する金額 - 日本法令外国語訳データベースシステム

(xv) The compensation and expenses to be received by an administrator or trustee appointed by the court as provided for by laws and regulations concerning compulsory execution, execution of a provisional seizure, or exercise of a security interest (including an auction held under the same rule as that applicable thereto), except for those to be paid by the court: the amount specified by the court pursuant to the relevant provisions of laws and regulations; 例文帳に追加

十五　裁判所が支払うものを除き、強制執行、仮差押えの執行又は担保権の実行（その例による競売を含む。）に関する法令の定めるところにより裁判所が選任した管理人又は管財人が受ける報酬及び費用　当該法令の規定により裁判所が定める額 - 日本法令外国語訳データベースシステム

The Japanese Bond Income Tax Exemption Scheme (J-BIEM) is a system under which book-entry transfer bond interest received by foreign investors is tax exempt. In the FY2010 tax reforms, as a three-year temporary measure, book-entry transfer corporate bonds are to be added as tax exempt bonds under J-BIEM. The FSA aims to make this temporary measure into a permanent measure in FY2013. 例文帳に追加

非居住者債券所得非課税制度（J-BIEM）とは、外国投資家が受ける振替公社債の利子を非課税とする制度であり、平成 22年度税制改正において、３年間の時限措置として、振替社債が対象債券に追加されているところであるが、平成 25年度税制改正において、振替社債に係る時限措置の恒久化を目指す。 - 金融庁

To provide an information system capable of developing a user's interest in provided information by outputting words expressing mentality of an implied suggestion in response to the information and of a speech, left in the information received from an information provisioning medium, from a terminal located at its own side of the user (not a transmission side but a reception side).例文帳に追加

情報提供メディアから受信した情報中に残存する言葉の余韻に（その情報に対しての）心情を表現した言葉を、利用者にとって自分側（発信側ではなく受信側）に位置している端末から出力することにより、利用者に対して提供される情報への興味を惹きつけることのできる情報システムを実現する。 - 特許庁

That is, the LED 28b not only makes performance corresponding to a performance signal based on the first performance information received from outside but also makes performance corresponding to a performance signal based on the second performance information stored in a ROM 94, performance is therefore diversified in the topper performance device and the performance device can make performance richer in interest.例文帳に追加

すなわち、ＬＥＤ２８ｂは、外部から受け付ける第１の演出情報に基づく演出信号に応じた演出だけでなく、ＲＯＭ９４に格納された第２の演出情報に基づく演出信号に応じた演出も行うため、本発明に係るトッパー演出装置２８においては演出の多様化が図られており、より興趣に富んだ演出を行うことができる。 - 特許庁

When a request for deciding the area of interest via an operating part 10 from an operator is received together with margin setting information, an image computing circuit 82 extracts a balloon marker in each of a plurality of X-ray images of one heart rate which are taken from the control of a system control part 101, and the movement area of the balloon marker is decided.例文帳に追加

操作者から、操作部１０を介した関心領域決定要求を、マージン設定情報とともに受け付けると、画像演算回路８２は、システム制御部１０１の制御に基づいて撮影された１心拍分の複数のＸ線画像それぞれにおいて、バルーンマーカーを抽出し、バルーンマーカーの移動範囲を決定する。 - 特許庁

For example, in the health sector accopanied by extensive public interest, Japan will become a world pioneer in developing practical applications of innovative medical technologies. This will be achieved by creating a Japanese version of the National Institutes of Health (NIH), and broadening the coverage of advanced medical treatment which may be received in combination with services covered by public health insurance system. In addition, Japan will approve the Internet sales of non-prescription drugs. Furthermore, the world’s most convenient, efficient, and safest system will be estabilished by enhancing ICT-supported medical care, nursing care, and preventative care,. 例文帳に追加

例えば、国民の関心の高い健康分野については、日本版NIH の創設や先進医療の対象拡大によって革新的な医療技術を世界に先駆けて実用化していくとともに、一般用医薬品のインターネット販売の解禁や、医療・介護・予防のICT 化を徹底し、世界で最も便利で効率的で安心できるシステムを作り上げる。 - 経済産業省

Measures were also put in place for implementation (from August 22, 2011) by prefectural-level foundations and similar institutions to effectively eliminate the burden of interest payments on loans received by SMEs and other businesses with business establishments in restricted areas or similar zones when they were imposed following the nuclear accident in Fukushima, and for SMEs and other businesses with business establishments or similar assets that had been completely destroyed or swept away by the earthquake or tsunami. 例文帳に追加

また、原発事故に係る警戒区域等の公示の際に当該区域内に事業所を有していた中小企業者等や、地震・津波により事業所等が全壊・流失した中小企業者等に対しては、県の財団法人等を通じ、実質無利子化する措置も創設した（平成23年8月22日から措置。）。 - 経済産業省

(5) Corporation tax shall not be imposed with respect to specified interest prescribed in Article 42-2(1) (limited to interest on which income tax shall not be imposed pursuant to the provision of Article 42-2(1)) which is received by a foreign corporation listed in Article 141(i) of the Corporation Tax Act that falls under the category of financial institution, etc. prescribed in Article 42-2(1), from a specified financial institution, etc. prescribed in Article 42-2(1) in a bond transaction with a repurchase/resale agreement commenced during the period from April 1, 2002, to March 31, 2008; provided, however, that this shall not apply to such specified interest which is attributed to a business conducted by the said foreign corporation in Japan at any place prescribed in Article 141(i) of the said Act or which is otherwise specified by a Cabinet Order. 例文帳に追加

５　法人税法第百四十一条第一号に掲げる外国法人で第四十二条の二第一項に規定する外国金融機関等に該当するものが、平成十四年四月一日から平成二十年三月三十一日までの間において開始した同項に規定する債券現先取引につき、同項に規定する特定金融機関等から支払を受ける同項に規定する特定利子（同項の規定により所得税が課されないものに限る。）については、法人税を課さない。ただし、当該特定利子のうち、当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(3) If no agreement may be reached between the parties regarding the decrease in the amount of Rent, etc., until the judicial decision on establishing the decreased amount as valid becomes final and binding, the party which has received that request may request payment of Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the Rent, etc. that has already been paid exceeds the Rent, etc. amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received. 例文帳に追加

３　地代等の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の地代等の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた地代等の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還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

(3) If no agreement may be reached between the parties regarding the decrease in the amount of the building rent, until the judicial decision on establishing the decreased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to request payment of the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid exceeds the building rent amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received. 例文帳に追加

３　建物の借賃の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた建物の借賃の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。 - 日本法令外国語訳データベースシステム

Article 75 When the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may order an Authorized Association, an issuer of Over-the-Counter Traded Securities or Tradable Securities or a person who received entrustment of business from said Authorized Association to submit reports or materials that will be helpful for understanding the business or property of said Authorized Association, or have the officials inspect the status of the business or property, or the books and documents or other articles of said Authorized Association or the person who received entrustment of business from said Authorized Association (with regard to the person who received entrustment of business from said Authorized Association, the inspection shall be limited to what is necessary to understand the business or property of said Authorized Association). 例文帳に追加

第七十五条　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、認可協会、店頭売買有価証券若しくは取扱有価証券の発行者又は当該認可協会から業務の委託を受けた者に対し当該認可協会の業務若しくは財産に関し参考となるべき報告若しくは資料の提出を命じ、又は当該職員に当該認可協会又は当該認可協会から業務の委託を受けた者の業務若しくは財産の状況若しくは帳簿書類その他の物件の検査（当該認可協会から業務の委託を受けた者にあつては、当該認可協会の業務又は財産に関し必要なものに限る。）をさせることができる。 - 日本法令外国語訳データベースシステム

Article 151 When the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may order a Financial Instruments Exchange, its Subsidiary Company, an Issuer of Securities listed in said Financial Instruments Exchange or a person who received entrustment of business from said Financial Instruments Exchange to submit reports or materials that will be helpful for understanding the business or property of said Financial Instruments Exchange or said Subsidiary Company, or have the officials inspect the status of the business or property, or the book and documents or other articles of said Financial Instruments Exchange, Subsidiary Company or the person who received entrustment of business from said Financial Instruments Exchange (with regard to said Subsidiary Company or the person who received entrustment of business from said Financial Instruments Exchange, the inspection shall be limited to what is necessary to understand the business or property of said Financial Instruments Exchange). 例文帳に追加

第百五十一条　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、金融商品取引所、その子会社、当該金融商品取引所に上場されている有価証券の発行者又は当該金融商品取引所から業務の委託を受けた者に対し当該金融商品取引所若しくは当該子会社の業務若しくは財産に関し参考となるべき報告若しくは資料の提出を命じ、又は当該職員に当該金融商品取引所、当該子会社若しくは当該金融商品取引所から業務の委託を受けた者の業務若しくは財産の状況若しくは帳簿書類その他の物件の検査（当該子会社又は当該金融商品取引所から業務の委託を受けた者にあつては、当該金融商品取引所の業務又は財産に関し必要な検査に限る。）をさせることができる。 - 日本法令外国語訳データベースシステム

Article 156-34 When the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may order a Securities Finance Company or a person who received entrustment of business from said Securities Finance Company to submit reports or materials that will be helpful for understanding the business or property of said Securities Finance Company, or have the officials inspect the status of the business or property, or the books and documents or other articles of said Securities Finance Company or the person who received entrustment of business from said Securities Finance Company (with regard to the person who received entrustment of business from said Securities Finance Company, the inspection shall be limited to what is necessary to understand the business or property of said Securities Finance Company). 例文帳に追加

第百五十六条の三十四　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、証券金融会社若しくは当該証券金融会社から業務の委託を受けた者に対し、当該証券金融会社の業務若しくは財産に関し参考となるべき報告若しくは資料の提出を命じ、又は当該職員に、当該証券金融会社若しくは当該証券金融会社から業務の委託を受けた者の業務若しくは財産の状況若しくは帳簿書類その他の物件の検査（当該証券金融会社から業務の委託を受けた者にあっては、当該証券金融会社の業務又は財産に関し必要なものに限る。）をさせることができる。 - 日本法令外国語訳データベースシステム

(8) Where a foreign financial institution, etc. that has submitted a written application for tax exemption has, after submission, changed its name or the location of its head office or principal office, the foreign financial institution, etc. shall, no later than the day preceding the day on which the foreign financial institution, etc. is to receive, for the first time since the date of change, payment of specified interest from the specified financial institution, etc. via which the said written application for tax exemption has been submitted, submit a written application stating the new name and location of the head office or principal office of the foreign financial institution, etc. and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (5) via the said specified financial institution, etc. In this case, where the foreign financial institution, etc. has failed to submit the said written application, the provision of paragraph (1) shall not apply to the specified interest to be received by the foreign financial institution, etc. from the said specified financial institution, etc. on or after the day on which the change has been made. 例文帳に追加

８　非課税適用申告書を提出した外国金融機関等が、当該非課税適用申告書を提出した後、その名称又は本店若しくは主たる事務所の所在地の変更をした場合には、その者は、その変更をした日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、その変更をした後のその者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書を当該特定金融機関等を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(2) If no agreement may be reached between the parties regarding the increase in the amount of Rent, etc., until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year. 例文帳に追加

２　地代等の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の地代等を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。 - 日本法令外国語訳データベースシステム

(2) If no agreement may be reached between the parties regarding the increase in the amount of the building rent, until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year. 例文帳に追加

２　建物の借賃の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。 - 日本法令外国語訳データベースシステム

(4) With regard to bankruptcy claims secured by a revolving mortgage that are stated in the distribution list under the provision of the first sentence of Article 196(3) (including cases where applied mutatis mutandis pursuant to paragraph (4) of said Article), except where the amount of the claims for which payment cannot be received by exercising such security interest is proven within the period of exclusion concerning a final distribution, the part of the amount of the claims that may enter into the procedure for a final distribution as stated in the distribution list under the provision of the second sentence of paragraph (3) of said Article (including cases where applied mutatis mutandis pursuant to paragraph (4) of said Article) shall be deemed to be such amount of the claims for which payment cannot be obtained. 例文帳に追加

４　第百九十六条第三項前段（同条第四項において準用する場合を含む。）の規定により配当表に記載された根抵当権によって担保される破産債権については、最後配当に関する除斥期間内に当該担保権の行使によって弁済を受けることができない債権の額の証明がされた場合を除き、同条第三項後段（同条第四項において準用する場合を含む。）の規定により配当表に記載された最後配当の手続に参加することができる債権の額を当該弁済を受けることができない債権の額とみなす。 - 日本法令外国語訳データベースシステム

Article 78-4 Based on reports received under the provision of the preceding Article, a Public Interest-Type Association shall notify to its member, and also make public, the trading volume, highest price, lowest price, closing price and other matters concerning sales and purchase of Listed Share Certificates, etc. conducted outside of Financial Instruments Exchange Markets (limited to those conducted by its member on their own account, or those for which its member provides intermediary, brokerage or agency service; the same shall apply in the following Article) for each day and for each issue of the Listed Share Certificates, etc., pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第七十八条の四　公益協会は、前条の規定による報告に基づき、上場株券等の取引所金融商品市場外での売買（会員が自己の計算において行うもの並びに会員が媒介、取次ぎ及び代理を行うものに限る。次条において同じ。）について、内閣府令で定めるところにより、銘柄別に毎日の売買高、最高、最低及び最終の価格その他の事項をその会員に通知し、公表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

(iii) In the case where a Futures Commission Merchant received a recommendation under the following Article concerning its Subsidiary Business or the business of a juridical person over which the Futures Commission Merchant has a controlling interest under Article 196, paragraph (2) (limited to the case where such businesses fall under the businesses specified by an ordinance of the competent ministry prescribed in paragraph (3) of the same Article), if the status of the property of said Futures Commission Merchant has deteriorated or is likely to deteriorate due to not taking the measure pertaining to such recommendation without a justifiable reason 例文帳に追加

三　商品取引員が、その営む兼業業務又は第百九十六条第二項に規定する支配関係を持つている法人の業務（これらの業務が同条第三項に規定する主務省令で定める業務に該当するものである場合に限る。）に関し次条の規定による勧告を受けた場合において、正当な理由がなくてその勧告に係る措置をとらなかつたことにより、当該商品取引員の財産の状況が悪化し、又は悪化するおそれがあるとき。 - 日本法令外国語訳データベースシステム

Article 4-2 When a main subcontracting entrepreneur has not paid the subcontract proceeds to the subcontractor by the date of payment, he shall, with respect to the period from the day on which sixty days from the day on which he received the work from the subcontractor (the day on which a subcontractor provided the service entrusted in the case of service contract.) to the day when the payment is made, pay as interest for the delay the amount of money obtained by multiplying the said unpaid amount by the rate provided for in the Rules of the Fair Trade Commission according to the number of days. 例文帳に追加

第四条の二　親事業者は、下請代金の支払期日までに下請代金を支払わなかつたときは、下請事業者に対し、下請事業者の給付を受領した日（役務提供委託の場合は、下請事業者がその委託を受けた役務の提供をした日）から起算して六十日を経過した日から支払をする日までの期間について、その日数に応じ、当該未払金額に公正取引委員会規則で定める率を乗じて得た金額を遅延利息として支払わなければならない。 - 日本法令外国語訳データベースシステム

(8) Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2(1) of the Act has become unable to receive the application of the said provisions based on the provisions of paragraph (2) of the said Article and subsequently seeks the application of the provisions of Article 42-2(1) of the Act again, the said foreign financial institution, etc. shall submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of the said paragraph. 例文帳に追加

８　法第四十二条の二第一項の規定の適用を受けていた外国金融機関等が同条第二項の規定に基づき同条第一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非課税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務署長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) The term "Payment Regarded as Interest" prescribed in the preceding paragraph means a reward, discount, fee, investigation fee, or any money irrespective of the name given to it, excluding the principal received by the creditor in relation to money lending (excluding costs for concluding contracts or for performance of obligations which are listed in the following items), and also excluding reissuance fees for cards issued to the obligors for the purpose of borrowing of money or the performance therefor and any other costs specified by a Cabinet Order as those related to any service rendered by the creditor at the obligor's request: 例文帳に追加

２　前項に規定する「みなし利息」とは、礼金、割引金、手数料、調査料その他いかなる名義をもつてするかを問わず、金銭の貸付けに関し債権者の受ける元本以外の金銭（契約の締結及び債務の弁済の費用であつて、次に掲げるものを除く。）のうち、金銭の貸付け及び弁済に用いるため債務者に交付されたカードの再発行の手数料その他の債務者の要請により債権者が行う事務の費用として政令で定めるものを除いたものをいう。 - 日本法令外国語訳データベースシステム

However, if the business operator indicates that possibility without explaining that hedging may lack economic rationality in some cases, as the customer must pay double fees and may incur losses depending on the interest rate differential between currencies (hereinafter referred to as the “Swap Point”) and must bear an additional burden regarding the price difference (what is known as “the spread received by over-the-counter financial futures business operators) between the sale and purchase prices with the median price as a base point, the business operator’s act shall be deemed to fall under the category of “other similar practices” specified under Article 117(1)(xxvi) of the FIB Cabinet Office Ordinance. 例文帳に追加

しかし、両建て取引について、「手数料が二重にかかること、通貨間の金利差調整額（以下「スワップポイント」という。）により逆ざやが生じるおそれがあること、仲値を基準とする売値及び買値の価格差（いわゆる「店頭金融先物取引業者の受け取るスプレッド」）について顧客が二重に負担することとなることなどのデメリットがあり、経済合理性を欠くおそれがある取引である」旨に言及することなく、上記の記載又は表示を行うことは、金商業等府令第117条第１項第26号に規定する「その他これに類似する行為」に該当する。 - 金融庁