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例文

Revocation of a patent in whole or in part may be obtained on petition to or on a counter claim in a suit for infringement before the High Court Division on all or any of the following grounds, namely:- that the invention has been the subject of a valid prior grant of a patent in Bangladesh; that the true and first inventor or his legal representative or assign was not the applicant or one of the applicants for the patent; that the patent was obtained in fraud of the rights of the person applying for the revocation or of any person under or through whom he claims; that the invention was not, at the date of the patent, a manner of new manufacture or improvement; that the invention does not involve any inventive step, having regard to what was known or used prior to the date of the patent; that the invention is of no utility; that the complete specification does not sufficiently and fairly describe and ascertain the nature of the invention and the manner in which the invention is to be performed; that the complete specification does not sufficiently and clearly ascertain the scope of the invention claimed; that the patent was obtained on a false suggestion or representation; that the primary or intended use or exercise of the invention is contrary to law; that the patentee has contravened, or has not complied with, the conditions contained in the patent; that the complete specification does not disclose the best method of performance of the invention known to the applicant for the patent at the time when the specification was left at the Department of Patents, Designs and Trade Marks. 例文帳に追加

特許の全部又は一部の取消しは、高等裁判所への請願書により、又は高等裁判所に係属している侵害訴訟中の反訴により、次の各号に掲げる事由のすべて又はいずれかを理由として得ることができる。すなわち、その発明はバングラデシュ国内において先願により有効に付与された特許の対象であること。真正かつ最先の発明者又はその法定代理人若しくは譲受人は当該特許出願人若しくは出願人の一人ではなかったこと。その特許は取消しを申請している者又は当該申請人がなす主張につき指示している者、若しくは当該申請人が代理している者の権利を詐害する目的で取得されたこと。その発明は特許された日において新規性を欠く製造方法又は改良であったこと。その発明は特許の日以前に知られていた又は使用されていたものに係るものであり、進歩性がないこと。その発明は有用性がないこと。完全な明細書は十分かつ正確に記載されておらず、発明の本質及び発明の実施方法が確認されないこと。完全な明細書から、請求する発明の範囲が十分かつ明瞭に確認されないこと。その特許は虚偽の示唆又は不実表示に基づいて取得されたこと。その発明の主な又は目的とする用途又は実施が法令に反すること。その特許権者が、当該特許に含まれる条件に違反し又は遵守していないこと。完全な明細書が、当該明細書が特許意匠商標庁に提出された当時に当該特許に係る出願人が知っていた、当該発明の最良の実施方法を開示していない。 - 特許庁

The ban was fully lifted in December 2007, with the sales of all insurance products approved as a result and, now that roughly three years have passed, the steps for prevention of harmful practices are slated to be changed as necessary on the basis of monitoring results and other information from the perspective of the protection and convenience of insurance policyholders, etc. However, I do not feel it appropriate to make a definite statement about any future orientation now. From what I heard, however, over-the-counter sales make up 1 percent of non-life insurance sales and approximately 6 percent of life insurance sales, which are the figures that I believe have been reported to me. Judging from those, it seems to me that the firewall or information on financing deals is protected fairly strictly. I recall the debate that took place in the past about the possible highly negative impact of the insurance sales by banks on the livelihood of sales agents marketing life insurance products but some regional banks are actually not engaged in life insurance sales. In the meantime, I hear that the three mega-banks are selling life insurance, but my guess is that it rather reflects their effort to have a full line of products, so to speak. The possibility of the insurance sales by banks posing a real threat to the life insurance industry, particularly the livelihood of life insurance sales agents, was a subject of a heated debate in the LDP as well. It turns out that more liberalization does help add more convenience for the people, as the results show: the over-the-counter sales by banks make up 6 percent of life insurance sales and 1 percent in non-life insurance sales. Let me also point out that it is extremely important to protect life insurance policyholders and that the greater the convenience for prospective policyholders, the more accessible life insurance becomes. I cannot give any definite word at this point in timeif I may be a little daring, however, I would say on the issue of the scheduled review after three years that the statistics look acceptable to me, but that is just my personal opinion. 例文帳に追加

平成19年12月、すべての保険商品の取扱いが認められて全面解禁したわけでございますが、弊害防止措置についてはモニタリング結果等を踏まえ、保険契約者等の保護や利便性の観点から概ね3年間経過しまして、所要の見直しを行うことにしておりますが、現在の方向性については、現在確たることは申し上げられないというふうに思っておりますが、たしか私が聞くところによりますと、窓口販売は損害保険だとたしか1%、それから生命保険だと6%ぐらいの数字ということをたしか報告いただいておりますので、ファイアーウォールといいますか、融資に関する情報がかなりきちんと私は厳格に守られているのではないかということを思っておりますし、一時こんなものを銀行で売られたら、生命保険を売って回る生保の募集員の方々の生活を非常に圧迫するというような論議も当時あったやに私は覚えておりますけれども、現実には地方銀行でも生命保険を売っていないところもございますし、それから、3メガバンクは売っているようでございますが、それもどちらかというと商品を揃えるというか、そういう色彩が強いのではないかというふうに私は思っておりまして、当時、銀行で窓販されるともう生命保険業界、特に生命保険の勧誘員の方の生活が本当に脅かされるというようなことを大変自由民主党でも当時議論の過程では噴出したのですが、結果としては、この生命保険が窓販6%、損保1%ということを見れば、この辺はやはりできるだけ自由にした方が国民の利便になるわけですから、それから、生命保険に入った人の保護というのは非常に大事でございまして、生命保険に入る人の利便性というか、便利な方がより生命保険に接することができるわけですから、そういったところを考えたら、まだ今の時点では確たることは申し上げられませんけれども、しかし、3年後に見直しを行うということでございますが、こういうことは少し一歩踏み込んだ発言になるのかもしれませんけれども、出てきた数字を見ると、妥当なところではないかなというふうに私は、ここは個人的意見ですけれども、思いますね。 - 金融庁

(8) With regard to a client undertaking to which workers are dispatched for dispatch work in said undertaking, in addition to what is prescribed in paragraphs (1), (3) and (4), the following provisions shall be applied to the client undertaking by replacing the following terms in the respective manners set forth below: in paragraph (1) of Article 5 of the Industrial Safety and Health Act, the term "business operators" shall be deemed to be replaced with "business operators (including a person carrying out a client undertaking prescribed in paragraph (1) of Article 44 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter such business operator shall be referred to as a "client business operator"))"; in paragraph (4) of the same Article, the term "the business operator in the said undertaking " shall be deemed to be replaced with "the business operator of the undertaking concerned or the person deemed to be the business operator of the undertaking concerned under the provisions of Article 45 of the Worker Dispatching Act", the term "employed by the said representative alone" shall be deemed to be replaced with "employed by said representative and not employed by a person other than said representative out of the business operators of the undertakings concerned (including the client business operator)", and the term "this Act" shall be deemed to be replaced with "this Act (including cases where this Act is applied under the provisions of Article 45 of the Worker Dispatching Act)"; in paragraph (1) of Article 16, the term "paragraph (1) or (3) of Article 15" shall be deemed to be replaced with "paragraph (1) or (3) of Article 15 as applied pursuant to the provisions of paragraph (3) of Article 45 of the Worker Dispatching Act"; in Article 19 and in paragraph (4) of Article 17 as applied mutatis mutandis pursuant to paragraph (4) of Article 19, the term "the business operator" shall be deemed to be replaced with "the client business operator"; in paragraph (1) of Article 19, the term "Article 17 and the preceding Article" shall be deemed to be replaced with "Article 17 and the preceding Article as applied pursuant to the provisions of Article 45 of the Worker Dispatching Act"; and in paragraphs (2) and (3) of Article 19 and in paragraphs (4) and (5) of Article 17 as applied mutatis mutandis pursuant to paragraph (4) of Article 19, the term "workers" shall be deemed to be replaced with "workers (including workers under dispatching prescribed in paragraph (1) of Article 44 of the Worker Dispatching Act)". 例文帳に追加

8 第一項、第三項及び第四項に定めるもののほか、労働者がその事業における派遣就業のために派遣されている派遣先の事業に関しては、労働安全衛生法第五条第一項中「事業者」とあるのは「事業者(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律(以下「労働者派遣法」という。)第四十四条第一項に規定する派遣先の事業を行う者(以下「派遣先の事業者」という。)を含む。)」と、同条第四項中「当該事業の事業者」とあるのは「当該事業の事業者又は労働者派遣法第四十五条の規定により当該事業の事業者とみなされる者」と、「当該代表者のみが使用する」とあるのは「当該代表者が使用し、かつ、当該事業の事業者(派遣先の事業者を含む。)のうち当該代表者以外の者が使用しない」と、「この法律」とあるのは「この法律(労働者派遣法第四十五条の規定により適用される場合を含む。)」と、同法第十六条第一項中「第十五条第一項又は第三項」とあるのは「労働者派遣法第四十五条第三項の規定により適用される第十五条第一項又は第三項」と、同法第十九条及び同条第四項において準用する同法第十七条第四項中「事業者」とあるのは「派遣先の事業者」と、同法第十九条第一項中「第十七条及び前条」とあるのは「労働者派遣法第四十五条の規定により適用される第十七条及び前条」と、同条第二項及び第三項並びに同条第四項において準用する同法第十七条第四項及び第五項中「労働者」とあるのは「労働者(労働者派遣法第四十四条第一項に規定する派遣中の労働者を含む。)」として、これらの規定を適用する。 - 日本法令外国語訳データベースシステム

The items specified by an ordinance of the competent ministry set forth in Article 144-10, paragraph 2, item 3 of the Act shall be specified in the following items, according to classification of the cases specified in said items as on the earlier day between the day of the public notice set forth in the same paragraph and the day of the notice set forth in the same paragraph: (i) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet - 103 - pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph 1 or paragraph 2 of the Company Act: what are listed as follows: (a) when the public notice was given in an official gazette, the date of the issuance of said official gazette and the page containing said public notice; (b) when the public notice was given in a daily newspaper which publishes matters on current events, the name and the date of the issuance of said daily newspaper and the page containing said public notice; (c) when the public notice was given by way of Electronic Public Notice, the matters listed in Article 911, paragraph 3, item 29 (a) of the Company Act; (ii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph 3 of the Company Act with regard to a balance sheet pertaining to the final business year: matters listed in Article 911, paragraph 3, item 27 of the Company Act; (iii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a business corporation prescribed in Article 440, paragraph 4 of the Company Act, and when said business corporation submitted a securities report pursuant to the provisions of Article 24, paragraph 1 of the Securities Exchange Act: a statement to that effect; (iv) in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect; (v) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a clearing corporation: a statement to that effect; (vi) in the cases other than those listed in the preceding items: the contents of a - 104 - balance sheet pertaining to the final business year pursuant to the provisions of Part 6, Chapter 2 of the Company Calculation Rules. 例文帳に追加

法第百四十四条の十第二項第三号に規定する主務省令で定めるものは、同項の規定によ る公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に定める場 合の区分に応じ、当該各号に定めるものとする。 一最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引 所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合次に掲 げるもの イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁 ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞 紙の名称、日付及び当該公告が掲載されている頁 ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十九号イ に掲げる事項 二最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第 四百四十条第三項に規定する措置を執っている場合会社法第九百十一条第三項第二 十七号に掲げる事項 三吸収合併存続株式会社商品取引所が会社法第四百四十条第四項に規定する株式会社 である場合において、当該株式会社が証券取引法第二十四条第一項の規定により最終 事業年度に係る有価証券報告書を提出しているときその旨 四吸収合併存続株式会社商品取引所につき最終事業年度がない場合その旨 五吸収合併存続株式会社商品取引所が清算株式会社である場合その旨 六前各号に掲げる場合以外の場合会社計算規則第六編第二章の規定による最終事業 年度に係る貸借対照表の要旨の内容 - 経済産業省

例文

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

12 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額(同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の十八第十二項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム


例文

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

12 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該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された同項に規定する個別課税済留保金額(同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の百十八第十二項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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