「Interest received」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

To assist SMEs that had received Great East Japan Earthquake Recovery Special Loans or Subsidies to Support Re-Challenges provided by JFC and other institutions (the latter of which had been expanded under the second supplementary budget), arrangements were also put in place for implementation by prefectural-level foundations and similar institutions to effectively eliminate the burden of interest payments on these loans for borrowers with business establishments or similar assets that had been completely destroyed or swept away by the earthquake or tsunami, and for borrowers with establishments in restricted areas, deliberate evacuation areas, or evacuation-prepared areas in case of emergency when these areas were imposed following the nuclear accident in Fukushima. 例文帳に追加

さらに、「東日本大震災復興特別貸付」及び2 次補正予算で拡充された日本公庫等の「再挑戦支援資金」により借入を行う中小企業者のうち、地震・津波により事業所等が全壊・流失した者や、原発事故に係る警戒区域・計画的避難区域・緊急時避難準備区域の公示の際に当該区域に事業所を有していた者に対して、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。 - 経済産業省

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"): 例文帳に追加

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額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部分に限る。）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 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred. 例文帳に追加

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、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、外国法人で同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から預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、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

(5) [If an Excuse/Exclusion clause is not included]If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee and (i) the cumulative amount of the Partnership Assets that has been distributed to the Interested Partners pursuant to Article 29 or Article 47 (in the case of in kind distributions, including the Value at the Time of Distribution thereof; in this Article, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by the Interested Partners and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) the total incentive fees received by the General Partner (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount after thededuction of the total Capital Contributions made by the Interested Partners and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to each Interested Partner in proportion to its Interest Amount (for a Withdrawing Partner, the Interest Amount at the time of withdrawal). 例文帳に追加

5. 【免除/除外条項を設けない場合】第47 条に基づく本組合の清算手続における分配を行う日の時点において、無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47条に基づき組合員等に対して行われた組合財産の分配額（現物分配の場合にはその分配時評価額を含む。以下本条において同じ。）の累計額（以下「対象分配累計額」という。）が、組合員等によりなされた出資履行金額の総額及び同金額の［α］%に相当する金額の合計額（以下「優先分配金額」という。）を下回るか、又は(ⅱ)無限責任組合員が受領した成功報酬の合計額（以下「対象成功報酬累計額」という。）が、対象分配累計額から組合員等の出資履行金額の合計額を控除した金額及び対象成功報酬累計額の合計額の［β］%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金（以下「クローバック金額」という。）は、本組合への支払いをもって、各組合員等へその持分金額（脱退組合員については脱退当時の持分金額）に応じ按分の上帰属する。 - 経済産業省

If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee for a Portfolio Investment to which each Interested Partner has made contributions and (i) the cumulative amount of the Partnership Assets distributed to such Interested Partner pursuant to Article 29 or Article 47 (in the case of distribution in kind, including the Value at the Time of Distribution thereof; in this Agreement, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by such Interested Partner and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) with respect to an incentive fee received by the General Partner in respect of each Portfolio Investment to which each Interested Partner made contribution, the total of the shares of such Interested Partner of such incentive fee in proportion to its Percentage Interest (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount of such Interested Partner after the deduction of the total Capital Contributions made by such Interested Partner and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to the Interest Amount of such Interested Partner. 例文帳に追加

第47 条に基づく本組合の清算手続における分配を行う日の時点において、各組合員等に関し、当該組合員等が出資を行うポートフォリオ投資において無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47 条に基づき当該組合員等に対して行われた組合財産の分配額（現物分配の場合にはその分配時評価額を含む。以下本条において同じ。）の累計額（以下「対象分配累計額」という。）が、当該組合員等によりなされた出資履行金額の総額及び同金額の［α］%に相当する金額の合計額（以下「優先分配金額」という。）を下回るか、又は(ⅱ)当該組合員等が出資を行う各ポートフォリオ投資に関し無限責任組合員が受領した各成功報酬のそれぞれの金額のうち、対応する各ポートフォリオ投資に出資をする当該各組合員等の対象持分割合に相当する金額の合計額（以下「対象成功報酬累計額」という。）が、当該組合員等に係る対象分配累計額から当該組合員等の出資履行金額を控除した金額及び対象成功報酬累計額の合計額の［β］%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金（以下「クローバック金額」という。）は、本組合への支払いをもって、当該組合員等の持分金額に帰属する。 - 経済産業省

(11) Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１１　振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所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振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の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氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イ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支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Factors that are said to be behind those results include the fact that while year-on-year increases in the amounts of their reserves for guaranteed minimum variable pension plan payments brought their basic earnings downwards to 81.4 billion yen, their securities balance turned into the black, recording, for example, 246.2 billion yen in capital gains. I believe that I received a similar question about banks and my observation remains that one of the main factors contributing to their positive figures was the improvement in their securities balance that I have just mentioned, partly due to the fact that government bond prices are up as a result of lower interest rates. 例文帳に追加

この要因としては、前年同期に比べて変額年金の最低保証に係る責任準備金の積み増しがマイナス要因となり、基礎利益が減収これは確か814億円になったものの、一方、有価証券関係の損益が黒字に改善したこと、キャピタル損益2,462億円等が挙げられております。この前、私は銀行についてもこういうご質問をいただいたと思いますが、今、金利が下がって国債の価格が上昇しているということもございますし、金融機関一般にも今の時点においては、通用する話でもございますが、この有価証券の関係の損益が黒字に改善したということが挙げられると思います。 - 金融庁

(4) The General Partner shall be entitled to receive a commission, fee or other consideration (the “Deductible Fees”) from a Portfolio Company in connection with a Portfolio Investment, or the management or technical guidance or advice or other management support provided by the General Partner to a Portfolio Company. If the General Partner has received Deductible Fees, the management fee to be payable on the next payment date therefor shall be reduced by an amount equal to [__]% of such Deductible Fees (the “Management Fee Deduction”). [[If an Excuse/Exclusion clause is not included]Each Partner shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Interest Amount/[If an Excuse/Exclusion clause is included]Each Partner who made a contribution to a Portfolio Investment for such Portfolio Company shall be relieved of its liability for the management fee payable on the payment date by its share of the Management Fee Deduction in proportion to its Percentage Interest in respect of such Portfolio Investment]. If the total amount of the Management Fee payable on the payment date thereof is less than the Management Fee Deduction, the deduction shall be made from a management fee payable on each of the next and subsequent payment dates until the Management Fee Deduction is applied in full. 例文帳に追加

4. 無限責任組合員は、ポートフォリオ投資、又は無限責任組合員による経営若しくは技術の指導若しくは助言その他の経営支援に関連して、投資先事業者等から手数料又は報酬その他の対価（以下「控除対象手数料等」という。）を受領することができる。無限責任組合員が控除対象手数料等を受領したときは、当該控除対象手数料等の［ ］%に相当する額（以下「管理報酬控除額」という。）を、直後の管理報酬の支払日に支払われるべき管理報酬から減額するものとし、［【免除/除外条項を設けない場合】各組合員は、管理報酬控除額のうち、その持分金額/【免除/除外条項を設ける場合】当該投資先事業者等へのポートフォリオ投資に出資した各組合員は、管理報酬控除額のうち、当該ポートフォリオ投資に係る対象持分割合］に応じて按分した金額につき、当該支払日に支払われるべき管理報酬の負担を免れるものとする。なお、当該管理報酬の支払日において支払われるべき管理報酬の総額が管理報酬控除額を下回る場合には、管理報酬控除額の全額が控除されるまで、次回以降の各支払日において支払われるべき管理報酬より順次控除するものとする。 - 経済産業省

Article 203 (1) In cases where an Officer or official of a Financial Instruments Business Operator (in cases where said Financial Instruments Business Operator is a foreign juridical person, an Officer refers to a Representative Person in Japan and an Officer who is stationed at a business office or office established in Japan; hereinafter the same shall apply in this paragraph), an Officer or official of an Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), or Financial Instruments Exchange (an Officer includes a provisional director, provisional auditor, and provisional executive officer), or a representative person (including, in cases where there is an office in Japan, an Officer stationed at said office) or official in Japan of a Foreign Financial Instruments Exchange has accepted, requested or promised bribes with regard to his/her duties (in the case of an Officer or official of a Financial Instruments Business Operator, limited to duties pertaining to businesses of a Financial Instruments Business Operator that received entrustment of an Investor Protection Funds under the provisions of Article 79-50(1)), he/she shall be punished by imprisonment with work for not more than five years. 例文帳に追加

第二百三条　金融商品取引業者の役員（当該金融商品取引業者が外国法人である場合には、国内における代表者及び国内に設ける営業所又は事務所に駐在する役員。以下この項において同じ。）若しくは職員、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会若しくは金融商品取引所の役員（仮理事及び仮監事並びに仮取締役、仮執行役及び仮監査役を含む。）若しくは職員又は外国金融商品取引所の国内における代表者（国内に事務所がある場合にあつては、当該事務所に駐在する役員を含む。）若しくは職員が、その職務（金融商品取引業者の役員若しくは職員にあつては、第七十九条の五十第一項の規定により投資者保護基金の委託を受けた金融商品取引業者の業務に係る職務に限る。）に関して、賄賂を収受し、又はその要求若しくは約束をしたときは、五年以下の懲役に処する。 - 日本法令外国語訳データベースシステム

Article 208 An Issuer of Securities, a representative person or Officer of a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator which is a foreign juridical person, a person who has received permission under Article 59 or representative person of an Authorized Transaction-at-Exchange Operator in Japan, an Officer (including a provisional director) or person who used to be a representative person of an Authorized Financial Instruments Firms Association or Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), an Officer (including a provisional director and provisional auditor) or liquidator of an Investor Protection Fund, an Officer (including a provisional director and provisional executive officer), person who used to be a representative person, or liquidator of a Financial Instruments Exchange or self-regulation organization prescribed in Article 85(1), a representative person or person who used to be a representative person of a Foreign Financial Instruments Exchange in Japan, a representative person or Officer of a Financial Instruments Clearing Organization, or a representative person or Officer of a Securities Finance Company shall be punished by a non-penal fine of not more than 300 thousand yen in the following cases: 例文帳に追加

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

Article 56-2 (1) When the Prime Minister finds it necessary and appropriate for the public interest or protection of investors, he/she may order a Financial Instruments Business Operator, etc., a person who conducts transactions with the Financial Instruments Business Operator, etc., a Bank, etc., the majority of whose Voting Rights Held by All the Shareholders, etc. are held by the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions) (hereinafter such a Bank, etc. shall be referred to as a "Subsidiary Specified Juridical Person" in this paragraph), a Holding Company (meaning holding companies prescribed in Article 9(5)(i) of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade; hereinafter the same shall apply in this Article) which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company (meaning subsidiary companies prescribed in Article 29-4(3); hereinafter the same shall apply in this Article), or a person who received entrustment of business from the Financial Instruments Business Operator, etc. to submit reports or materials that will be helpful for understanding the business or property of the Financial Instruments Business Operator, etc. (with regard to said Subsidiary Specified Juridical Person, limited to reports or materials that will be helpful for understanding the property of the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions)), or have the officials inspect the status of the business or property, or the books and documents or other articles of the Financial Instruments Business Operator, etc., the Subsidiary Specified Juridical Person, the Holding Company which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company, or the person who received entrustment of business from the Financial Instruments Business Operator, etc. (with regard to the Subsidiary Specified Juridical Persons, the inspection shall be limited to what is necessary to understand the property of the Financial Instruments Business Operator, etc. (excluding Registered Financial Institutions), and with regard to the Holding Company which holds the Financial Instruments Business Operator, etc. as its Subsidiary Company, or the person who received entrustment of business from the Financial Instruments Business Operator, etc., the inspection shall be limited to what is necessary to understand the business or property of the Financial Instruments Business Operator, etc.). 例文帳に追加

第五十六条の二　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、金融商品取引業者等、これと取引をする者、当該金融商品取引業者等（登録金融機関を除く。）がその総株主等の議決権の過半数を保有する銀行等（以下この項において「子特定法人」という。）、当該金融商品取引業者等を子会社（第二十九条の四第三項に規定する子会社をいう。以下この条において同じ。）とする持株会社（私的独占の禁止及び公正取引の確保に関する法律第九条第五項第一号に規定する持株会社をいう。以下この条において同じ。）若しくは当該金融商品取引業者等から業務の委託を受けた者に対し当該金融商品取引業者等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（当該子特定法人にあつては、当該金融商品取引業者等（登録金融機関を除く。）の財産に関し参考となるべき報告又は資料に限る。）の提出を命じ、又は当該職員に当該金融商品取引業者等、当該子特定法人、当該金融商品取引業者等を子会社とする持株会社若しくは当該金融商品取引業者等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（当該子特定法人にあつては当該金融商品取引業者等（登録金融機関を除く。）の財産に関し必要な検査に、当該金融商品取引業者等を子会社とする持株会社又は当該金融商品取引業者等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業者等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

(10) Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１０　振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所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振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の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氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イ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支払を受ける当該振替国債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 199 In the case of failure to make a report or submit materials under Article 75, Article 79-4, Article 106-27, Article 151 (including the cases where it is applied mutatis mutandis pursuant to Article 153-4), Article 155-9, Article 156-15, or Article 156-34, or making a false report or submitting false materials, a representative person, agent, employee, other worker, or a person who received entrustment of business of an Authorized Financial Instruments Firms Association, Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), Financial Instruments Exchange Holding Company, Foreign Financial Instruments Exchange, Financial Instruments Clearing Organization, Securities Finance Company, Subsidiary Company of Financial Instruments Exchange (meaning Subsidiary Companies prescribed in Article 87-3(2)), Subsidiary Company of Financial Instruments Exchange Holding Company(meaning Subsidiary Companies prescribed in Article 106-10(1)), Issuer of Securities listed in a Financial Instruments Exchange or Over-the-Counter Traded Securities, or Participants of Foreign Financial Instruments Exchange that has committed such act shall be punished by imprisonment with work for not more than one year or by a fine of not more than three million yen, or both. 例文帳に追加

第百九十九条　第七十五条、第七十九条の四、第百六条の二十七、第百五十一条（第百五十三条の四において準用する場合を含む。）、第百五十五条の九、第百五十六条の十五又は第百五十六条の三十四の規定による報告若しくは資料を提出せず、又は虚偽の報告若しくは資料を提出した場合においては、その行為をした認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所、金融商品取引清算機関、証券金融会社、金融商品取引所の子会社（第八十七条の三第二項に規定する子会社をいう。）、金融商品取引所持株会社の子会社（第百六条の十第一項に規定する子会社をいう。）、金融商品取引所に上場されている有価証券若しくは店頭売買有価証券の発行者又は外国金融商品取引所の外国金融商品取引所参加者の代表者、代理人、使用人その他の従業者若しくは業務の委託を受けた者は、一年以下の懲役若しくは三百万円以下の罰金に処し、又はこれを併科する。 - 日本法令外国語訳データベースシステム

(2) Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2(2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2(1) of the Act with respect to interest on book-entry transfer national government bonds or book-entry transfer local government bonds to be received thereby for the trust property under the said qualified foreign securities investment trust, the said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for tax exemption of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer national government bonds" in this Article) and a statement of the holding period of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer national government bonds" in paragraph (7) to paragraph (9)), or a written application for tax exemption of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer local government bonds" in this Article) and a statement of the holding period of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer local government bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director prescribed in prescribed in Article 5-2(1)(i)(a) of the Act pursuant to the provisions of Article 5-2(1)(i)(a) and (b) of the Act, or the district director prescribed in Article 5-2(1)(ii)(a) of the Act pursuant to the provisions of Article 5-2(1)(ii)(a) and (b) of the Act. 例文帳に追加

２　法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。 - 日本法令外国語訳データベースシステム

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付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 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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