「Merged」に関連した英語例文の一覧と使い方(25ページ目) - Weblio英語例文検索

(iii) when a juridical person that is a Financial Instruments Business Operator merged with other juridical person (excluding the cases where said juridical person that is a Financial Instruments Business Operator has extinguished upon merger), has succeeded to all or part of the other juridical person's business (limited to business pertaining to Financial Instruments Business, etc.; hereinafter the same shall apply in this item and the following Article) upon company split, or accepted all or part of the other juridical person's business; 例文帳に追加

三　金融商品取引業者である法人が、他の法人と合併したとき（当該金融商品取引業者である法人が合併により消滅したときを除く。）、分割により他の法人の事業（金融商品取引業等に係るものに限る。以下この号及び次条において同じ。）の全部若しくは一部を承継したとき、又は他の法人から事業の全部若しくは一部を譲り受けたとき。 - 日本法令外国語訳データベースシステム

This refrigerant divider 100 comprises an inflow side block body 1 connecting two inflow pipes 4 to each other in a fitted state, an outflow side block body 2 connecting four outflow pipes 5 in a fitted state, and an outer tube member 3 surrounding these inflow side block body 1 and the outflow side block body 2 in a fitted state and having a merged part of the refrigerant flowing from the inflow pipes 4 thereinto.例文帳に追加

この冷媒分流器１００は、２つの流入管４を嵌合した状態で接続する流入側ブロック体１と、４つの流出管５を嵌合した状態で接続する流出側ブロック体２と、これら流入側ブロック体１および流出側ブロック体２を嵌合した状態で包囲し、その内部に流入管４から流入する冷媒の合流部が設けられた外筒部材３とから構成される。 - 特許庁

An image processor includes: a motion retrieval section retrieving a motion and generating motion information on a region being a processing object; and a merge information generating section having motion information matched with the motion information on the region, which is generated by motion retrieval section, and generating merge information designating a peripheral region which is spatially or temporally positioned at a periphery of the region as a region merged with the region.例文帳に追加

動き探索を行い、処理対象である当該領域の動き情報を生成する動き探索部と、前記動き探索部により生成された当該領域の動き情報と一致する動き情報を有し、当該領域の空間的若しくは時間的に周辺に位置する周辺領域を、当該領域とマージさせる領域として指定するマージ情報を生成するマージ情報生成部とを備える画像処理装置を提供する。 - 特許庁

(4) The person to whom the second class consigned freight forwarding business has been transferred with the approval given in paragraph (1) or the juridical person that continues or the juridical person that is established after the merger when a second class consigned freight forwarding business has merged or split or the juridical person that has succeeded to the second class consigned freight forwarding business after split with the approval given in paragraph (2) shall also succeed to the rights and obligations based on the said permission. 例文帳に追加

４　第一項の認可を受けて第二種貨物利用運送事業を譲り受けた者又は第二項の認可を受けて第二種貨物利用運送事業者たる法人が合併若しくは分割をした場合における合併後存続する法人若しくは合併により設立された法人若しくは分割により第二種貨物利用運送事業を承継した法人は、許可に基づく権利義務を承継する。 - 日本法令外国語訳データベースシステム

(4) The person to whom the general motor truck transportation business has been transferred with the approval given in paragraph (1) or the juridical person that continues or the juridical person that is established after the merger when a general motor truck transportation business has merged or split or the juridical person that has succeeded to the general motor truck transportation business after split with the approval given in paragraph (2) shall also succeed to the rights and obligations based on the permission given in Article 3. 例文帳に追加

４　第一項の認可を受けて一般貨物自動車運送事業を譲り受けた者又は第二項の認可を受けて一般貨物自動車運送事業者たる法人が合併若しくは分割をした場合における合併後存続する法人若しくは合併により設立された法人若しくは分割により一般貨物自動車運送事業を承継した法人は、第三条の許可に基づく権利義務を承継する。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

The Keifuku Electric Railroad Co., Ltd., was established in 1942 to succeed the railway and tramway business that was operated by the Kyoto Dento in Kyoto Prefecture (Arashiyama, Kitano and Eizan lines) and Fukui Prefecture (Echizen Electric Railway Line), with the dissolution of the Kyoto Dento to transfer the power-distribution business to the Kansai-haiden Power Distribution (関西配電) (a predecessor of the Kansai Electric Power Co., Inc.) and the Hokuriku-haiden Power Distribution (北陸配電) (a predecessor of the Hokuriku Electric Power Company), and the electric generation and transmission business to the Japan Electric Generation and Transmission Company (日本発送電) under the power distribution control law (配電統制令); in the same year, the collateral companies, the Kurama Electric Railway and the Mikuni Awara Electric Railway (三国芦原電鉄), were merged into the Keifuku Electric Railroad Co., Ltd. 例文帳に追加

配電統制令により、京都電燈が配電事業を関西配電（関西電力の前身）・北陸配電（北陸電力の前身）へ、発送電事業を日本発送電へ譲渡し解散するのに伴い、同社の京都（嵐山線・北野線・叡山線）と福井（越前電気鉄道線）での鉄軌道事業を引き継ぐため1942年に設立され、同年中に傍系の鞍馬電気鉄道・三国芦原電鉄が合流した。 - Wikipedia日英京都関連文書対訳コーパス

(5) If a creditor objects within the period set forth in paragraph (2), item (iii), the Legal Professional Corporation to merge or to be merged shall repay the obligations to the creditor, provide sufficient security or entrust sufficient properties to a trust company (this refers to a trust company or a financial institution approved pursuant to Article 1, paragraph (1) of the Act on Concurrent Operation, etc. of Trust Business by Financial Institutions (Act No. 43 of 1943)) for the purpose of causing the creditor to accept repayment; provided, however, that the foregoing shall not apply if there is no likelihood that the merger will harm the creditor. 例文帳に追加

５　債権者が第二項第三号の期間内に異議を述べたときは、合併をする弁護士法人は、当該債権者に対し、弁済し、若しくは相当の担保を提供し、又は当該債権者に弁済を受けさせることを目的として信託会社等（信託会社及び信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。）をいう。）に相当の財産を信託しなければならない。ただし、当該合併をしても当該債権者を害するおそれがないときは、この限りでない。 - 日本法令外国語訳データベースシステム

Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued 例文帳に追加

交付を受けた当該合併法人の株式又は当該親法人の株式（内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号まで（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる外国法人が交付を受けた第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム

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

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

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

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

Article 68-2-3 (1) Where a merger implemented by a domestic corporation falls under the category of specified intra-group merger (meaning a merger which falls under all of the following items; excluding a merger which satisfies the requirement that any of the major businesses conducted by the merged corporation before the merger is interrelated with any of the businesses conducted by the merging corporation before the said merger, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "merger" in Article 2(xii)-8(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "merger (excluding a merger that falls under the category of specified intra-group merger prescribed in Article 68-2-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

第六十八条の二の三　内国法人の行う合併が特定グループ内合併（次の各号のいずれにも該当する合併をいい、被合併法人の合併前に営む主要な事業のうちのいずれかの事業と合併法人の当該合併前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の八イからハまでの規定中「その合併」とあるのは、「その合併（租税特別措置法第六十八条の二の三第一項（適格合併等の範囲に関する特例）に規定する特定グループ内合併に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

During the Kyoho and Genbun era, 20 yoriki (a police sergeant) and 50 doshin (a police constable), who used to serve for each of the East and West Magistrates, came to be dispatched to separate divisions such as Ban-kata responsible for lawsuit registration and city guard, Kessho-gata responsible for bidding and managing confisticated properties, Shomon-gata responsible for issuing paper bills and various certificates as well as checking the religion, gun-owning and ronin status, Niinomi-gata responsible for urban development including construction registration and checking as well as road management, Metsuke responsible for auditing the Magistrate both internally and externally (later merged with Niinomi-gata to be collectively called Metsuke-gata), Kanjo-gata responsible for the Magistrate's accounting, official bidding and collecting land taxes from the shogunate demesne, Kuji-kata responsible for general criminal investigation and administration, and Kawa-gata responsible for management of the Kamo-gawa River. 例文帳に追加

東西それぞれに与力20騎と同心50人が付いていたが、享保年間から元文年間にかけて訴訟の受付と市中警備を担当する番方、闕所された財物の処分を入札監督などを担当する闕所方、制札や各種証明書の発給や宗門改・鉄砲改・浪人改を行う証文方、建築の届出・確認や道路管理などの都市計画を行う新家方、奉行所内外の監察業務を行う目付（後に新家方を統合して目付方とも）、奉行所内の会計・公的な入札業務及び天領の年貢収納を行う勘定方、一般の刑事・行政を扱う公事方、鴨川の管理を行う川方といった担当部門に分離されてそこに与力・同心が配置されるようになる。 - Wikipedia日英京都関連文書対訳コーパス

Major national newspapers have written about the growing prominence of problems arising from the division into five companies. In that sense, the shelving of the postal reform bill undermines the people’s interests, and the size of post offices to be rebuilt in the disaster areas will depend on the fate of the bill. As was pointed out by some newspaper article or other, business sections such as the general affairs and planning sections can be unified into one if the three postal businesses are merged into one. However, if the five-way division is maintained, large post offices, such as the one in Ishinomaki, may need four separate office spaces to accommodate general affairs and accounting staff in some cases. You have written news articles about the struggle to plan for the future and rebuild post offices destroyed by the disaster, and I strongly hope that Diet deliberations will be quickly conducted 例文帳に追加

この大震災の中で、5分社化の弊害が非常に顕著になってきたということは、全国の有力紙にも書いてありますように、そういった意味で、この郵政改革関連法案の棚ざらしは国民利益にも反しており、将来どうなるかによって、今回、被災した郵便局等の再建する郵便局の規模も変わってきますので、どこかの新聞記事にも書いていましたように、総務部とか企画室というのは、3事業一体になれば一つでいいのです。ところが、5分社化のままであれば、総務だとか経理だとか、石巻郵便局程度の大きいところは、場合によっては四つ（室を）とらなければいけませんから、そんなことでも、なかなか将来設計、被災をされた郵便局の再建にも、苦労しているという記事を皆様方は書いておられましたけれども、まさにそういったことを、私から強く、まさに速やかな審議を強くお願いしたいというふうに思っております。 - 金融庁

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

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

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

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

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

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