「Next」に関連した英語例文の一覧と使い方(709ページ目) - Weblio英語例文検索

(5) When it is impossible to input directly into a computer and generate an order form at the time of the undertaking of brokerage, such as: when details of an order are given to a branch office via telephone; when an order for the next day is undertaken after the computer operation; when a computer becomes out-of-service due to a disaster, etc.; the order form shall be generated manually at the time of the undertaking of brokerage; provided, however, that when the order form is both generated manually at the time of the undertaking of brokerage and the order form is generated by inputting directly into a computer, and when the order result, etc. is recorded by subsequently inputting details of the order and is maintained, it is not necessary for an additional copy to be recorded on a manual order form. 例文帳に追加

（５）　注文内容を電話により営業所に連絡する場合、コンピューターの稼働終了後に翌日の注文を受託する場合、災害等によりコンピューターが使用不能となる場合等受託と同時にコンピューターに直接入力して作成することが不可能な場合は、受託時に手書きで注文伝票を作成すること。ただし、受託時に作成した手書きの注文伝票とその注文内容を後で入力して作成した約定結果等が記載されたコンピューターへの直接入力により作成した注文伝票を併せて保存する場合は、手書きの注文伝票に追記する必要はない。 - 日本法令外国語訳データベースシステム

(2) The Asbestos Health Damage Relief Foundation set forth in the previous paragraph shall be appropriated the amount of money obtained by deducting the amount of money corresponding to the expense required for execution of the affairs performed by the Agency pursuant to the provisions of this Act from the amount of money corresponding to the combined total amount of the fund granted from the government pursuant to the provision of Paragraph 1 of the next article; the fund contributed from local governments pursuant to the provision of Paragraph 2 of the same article; the general contributions collected from ship owners pursuant to the provision of Paragraph 2, Article 35; the amount of money delivered from the Minister of Health, Labour and Welfare pursuant to the provision of Article 36; the special contributions collected pursuant to the provision of Paragraph 1, Article 47; the amount of money collected pursuant to the provision of Paragraph 1, Article 27; and the interests and other incomes accruing from the utilization of the said Asbestos Health Damage Relief Foundation. 例文帳に追加

２　前項の石綿健康被害救済基金は、次条第一項の規定により政府から交付された資金、同条第二項の規定により地方公共団体から拠出された資金、第三十五条第二項の規定により船舶所有者から徴収した一般拠出金、第三十六条の規定により厚生労働大臣から交付された金額、第四十七条第一項の規定により徴収した特別拠出金、第二十七条第一項の規定により徴収した金額及び当該石綿健康被害救済基金の運用によって生じた利子その他の収入金の合計額に相当する金額からこの法律の規定により機構が行う業務の事務の執行に要する費用に相当する金額を控除した金額をもって充てるものとする。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, the Fair Trade Commission shall, if a hearing request regarding the payment order has been made (excluding the cases where the said hearing request is dismissed pursuant to the provisions of paragraph 1 of Article 66; the same shall apply in the following paragraph), promptly demand, after a decision on the said hearing request has been made, payment of the surcharge pertaining to the said payment order and if there is an arrearage charge pursuant to the provisions of the next paragraph, the arrearage charge, by serving a written demand designating a deadline therefor, excluding the cases where the said payment order is rescinded in its entirety pursuant to the provisions of paragraph 3 of Article 66; provided, however, that this shall not apply to cases where the said surcharge and arrearage charge are paid in their entirety by the date when a transcript of the written decision in regard to the hearing request regarding the said payment order was served. 例文帳に追加

２　前項の規定にかかわらず、納付命令について審判請求がされたとき（第六十六条第一項の規定により当該審判請求が却下された場合を除く。次項において同じ。）は、公正取引委員会は、当該審判請求に対する審決をした後、同条第三項の規定により当該納付命令の全部を取り消す場合を除き、速やかに督促状により期限を指定して当該納付命令に係る課徴金及び次項の規定による延滞金があるときはその延滞金の納付を督促しなければならない。ただし、当該納付命令についての審判請求に対する審決書の謄本が送達された日までに当該課徴金及び延滞金の全部が納付されたときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 22-4 (1) The family court may, pursuant to the Rules of the Supreme Court, permit, upon request, the victim, etc. to observe the proceedings on the date of the hearing of a case of a Juvenile as prescribed in Article 3, paragraph (1), item (i) who committed a crime listed in any of the following items or for a case of a Juvenile as prescribed in item (ii) of the same paragraph (excluding any Juvenile under 12 years of age who committed an act violating laws and regulations of criminal nature; the same shall apply in the next paragraph) who committed an act violating criminal laws and regulations concerning crimes listed in any of the following items (limited to any act that caused serious danger to victim's life in either of said cases where the victim was injured) if the court found it appropriate and unlikely to hinder sound development of the Juvenile in light of the age of the Juvenile, emotional state, the nature of the case, status of the hearing and other circumstances. 例文帳に追加

第二十二条の四　家庭裁判所は、最高裁判所規則の定めるところにより第三条第一項第一号に掲げる少年に係る事件であつて次に掲げる罪のもの又は同項第二号に掲げる少年（十二歳に満たないで刑罰法令に触れる行為をした少年を除く。次項において同じ。）に係る事件であつて次に掲げる罪に係る刑罰法令に触れるもの（いずれも被害者を傷害した場合にあつては、これにより生命に重大な危険を生じさせたときに限る。）の被害者等から、審判期日における審判の傍聴の申出がある場合において、少年の年齢及び心身の状態、事件の性質、審判の状況その他の事情を考慮して、少年の健全な育成を妨げるおそれがなく相当と認めるときは、その申出をした者に対し、これを傍聴することを許すことができる。 - 日本法令外国語訳データベースシステム

(3) The "Special International Financial Transactions Account" set forth in the preceding paragraph shall mean the account set by banks or other financial institutions specified by Cabinet Order with the approval of the Minister of Finance in order to adjust accounting related to the operation or procurement of funds pertaining to the following transactions or acts, which are committed to allocate deposits received from a non-resident (limited to juridical persons established pursuant to foreign laws and regulations and those specified by Cabinet Order; hereinafter the same shall apply in this and the next paragraph) or other funds procured from a non-resident to money loan to a non-resident, acquisition of securities from a non-resident or other operations with a non-resident, in distinction from the accounting related to the operation or procurement of funds pertaining to other transactions or acts. 例文帳に追加

３　前項の「特別国際金融取引勘定」とは、銀行その他の政令で定める金融機関が、非居住者（外国法令に基づいて設立された法人その他政令で定める者に限る。以下この項及び次項において同じ。）から受け入れた預金その他の非居住者から調達した資金を非居住者に対する金銭の貸付け、非居住者からの証券の取得その他の非居住者との間での運用に充てるために行う次に掲げる取引又は行為に係る資金の運用又は調達に関する経理をその他の取引又は行為に係る資金の運用又は調達に関する経理と区分して整理するため財務大臣の承認を受けて設ける勘定をいう。 - 日本法令外国語訳データベースシステム

(iii) A corporation of which the ratio of the sum of the number of voting rights directly held by those listed in item 1 or 2 (excluding voting rights relating to shares which do not allow exercising voting rights for all the matters which may be resolved at a shareholders' meeting, but including voting rights relating to shares of which holders are deemed to have voting rights pursuant to the provision of Article 879, paragraph 3 of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in this item and item 4 of the next paragraph) and the number of voting rights specified by Cabinet Order as those indirectly held through other corporations in the number of voting rights of all shareholders or members of the corporation is 50% or higher 例文帳に追加

三　会社で、第一号又は前号に掲げるものにより直接に保有されるその議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法　（平成十七年法律第八十六号）第八百七十九条第三項　の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この号及び次項第四号において同じ。）の数と他の会社を通じて間接に保有されるものとして政令で定めるその議決権の数とを合計した議決権の数の当該会社の総株主又は総社員の議決権の数に占める割合が百分の五十以上に相当するもの - 日本法令外国語訳データベースシステム

(2) A resident who has given notification on Conclusion of a Technology Introduction Contract, etc. pursuant to the provision of the preceding paragraph shall not conduct the Conclusion of a Technology introduction Contract, etc. pertaining to the notification before the expiration of 30 days from the day of acceptance of the notification by the Minister of Finance and the minister having jurisdiction over the business; provided, however, that when the Minister of Finance and the minister having jurisdiction over the business find, before the expiration of the period, based on the kind of the technology or other matters, that the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification does not fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of the next paragraph, he/she may shorten the period. 例文帳に追加

２　技術導入契約の締結等について前項の規定による届出をした居住者は、財務大臣及び事業所管大臣が当該届出を受理した日から起算して三十日を経過する日までは、当該届出に係る技術導入契約の締結等をしてはならない。ただし、財務大臣及び事業所管大臣は、その期間の満了前に当該届出に係る技術導入契約の締結等がその技術の種類その他からみて次項の規定による審査が必要となる技術導入契約の締結等に該当しないと認めるときは、当該期間を短縮することができる。 - 日本法令外国語訳データベースシステム

Article 2 (1) Except what is prescribed in paragraph 3 of the next article, with regard to inward direct investment, etc. pertaining to a notification given prior to the enforcement of this Act (hereinafter referred to as the "Date of Enforcement) pursuant to the provision of Article 26, paragraph 3 of the Foreign Exchange and Foreign Trade Control Act prior to the revision by this Act (hereinafter referred to as the "Old Act") (hereinafter referred to as the "Inward Direct Investment, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act") for which the period in which the inward direct investment, etc. shall not be made prescribed in paragraph 4 of the said article (in cases where the period has been extended pursuant to the provision of Article 27, paragraph 1 or 3 of the Old Act, the extended period) has expired prior to the Date of Enforcement, the provisions then in force shall remain applicable. 例文帳に追加

第二条　次条第三項に定めるものを除き、この法律による改正前の外国為替及び外国貿易管理法（以下「旧法」という。）第二十六条第三項の規定によりこの法律の施行の日（以下「施行日」という。）前にされた届出に係る対内直接投資等（以下「旧法の規定による届出に係る対内直接投資等」という。）で、施行日前に同条第四項に規定する対内直接投資等を行つてはならない期間（旧法第二十七条第一項又は第三項の規定により当該期間が延長された場合には、当該延長された期間）が満了したものについては、なお従前の例による。 - 日本法令外国語訳データベースシステム

Article 4 (1) With regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act (limited to those which have been notified by a resident; the same shall apply in the next paragraph) for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not actually expired at the time of the enforcement of this Act, which falls under the Conclusion of a Technology Introduction Contract, etc. that shall be reported pursuant to the provision of Article 29 of the New Act, a resident who has given the notification may conduct the Conclusion of a Technology Introduction Contract, etc. on and after the Date of Enforcement, deeming that the period has expired on the previous day of the Date of Enforcement. In this case, a notification pertaining to the resident shall be deemed to be a report made pursuant to the provision of the main clause of the said article on the date of the Conclusion of a Technology Introduction Contract, etc. 例文帳に追加

第四条　この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間が満了していない旧法の規定による届出に係る技術導入契約の締結等（居住者が届け出たものに限る。次項において同じ。）で、新法第二十九条の規定により報告しなければならない技術導入契約の締結等に該当するものについては、施行日の前日において当該期間が満了したものとみなして、当該届出をした居住者は、施行日以後当該技術導入契約の締結等をすることができる。この場合において、当該居住者に係る届出は、当該技術導入契約の締結等がされた日において同条本文の規定によりされた報告とみなす。 - 日本法令外国語訳データベースシステム

(3) In addition to what is prescribed in the next paragraph, with regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act, for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not expired (in cases where the period was extended pursuant to the provision of Article 30, paragraph 1 or 3 of the Old Act, the extended period) at the time of the enforcement of this Act, a non-resident who has given the notification may conduct the Conclusion of a Technology Introduction Contract, etc. on and after the Date of Enforcement, deeming that the period has expired on the previous day of the Date of Enforcement. 例文帳に追加

３　次項に定めるものを除き、この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間（旧法第三十条第一項又は第三項の規定により当該期間が延長された場合には、当該延長された期間）が満了していない旧法の規定による届出に係る技術導入契約の締結等（非居住者が届け出たものに限る。）については、施行日の前日において当該期間が満了したものとみなして、当該届出をした非居住者は、施行日以後当該技術導入契約の締結等をすることができる。 - 日本法令外国語訳データベースシステム

Article 6 With regard to the application of respective revised acts after the date of enforcement of this Act, permissions given and other dispositions imposed or other acts committed pursuant to the provisions of respective acts prior to the revision before the enforcement of this Act (with regard to the provisions listed in the items of Article 1 of the Supplementary Provisions, the respective provisions; hereinafter the same shall apply in this and the next article) (hereinafter referred to as the "Dispositions and Other Acts" in this article), or applications for permission, etc. filed or other acts committed pursuant to the provisions of respective acts prior to the revision at the time of the enforcement of this Act (hereinafter referred to as the "Applications and Other Acts" in this article), for which the administrative matters are to be conducted by a different person on the date of enforcement of this Act, shall be deemed to be the Dispositions and Other Acts or the Applications and Other Acts committed pursuant to the corresponding provisions of the respective revised acts, except those prescribed in the provisions of Articles 2 to 5 inclusive of the Supplementary Provisions and in the provisions concerning transitional measures in the respective revised acts (including orders based thereon). 例文帳に追加

第六条　この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び次条において同じ。）の施行前に改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この条において「処分等の行為」という。）又はこの法律の施行の際現に改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この条において「申請等の行為」という。）でこの法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は改正後のそれぞれの法律（これに基づく命令を含む。）の経過措置に関する規定に定めるものを除き、この法律の施行の日以後における改正後のそれぞれの法律の適用については、改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。 - 日本法令外国語訳データベースシステム

Article 5 (1) When the Capital Transactions Subject to Examination in Advance under the Old Act fall under capital transactions for which the obligation to obtain permission is imposed pursuant to the provisions of an order pursuant to Article 21, paragraph 1 or 2 of the New Act (referred to as the "Capital Transactions Subject to Permission under the New Act" in the next paragraph) and also fall under the Capital Transactions for Which Notification Procedure Has Been Completed, the Capital Transactions Subject to Examination in Advance under the Old Act (with regard to those for which a notice of acceptance of a content change prescribed in Article 23, paragraph 5 of the Old Act has been given or those for which a content change has been ordered pursuant to the provision of paragraph 7 of the said article, those after such a change has been made) shall be deemed to have been permitted pursuant to the provisions of an order pursuant to Article 21, paragraph 1 or 2 of the New Act, except those specified by Cabinet Order. 例文帳に追加

第五条　旧法事前審査対象資本取引が、新法第二十一条第一項又は第二項の規定に基づく命令の規定により許可を受ける義務を課された資本取引（次項において「新法許可対象資本取引」という。）に該当するものであって、届出手続完了資本取引に該当するものであるときは、当該旧法事前審査対象資本取引（旧法第二十三条第五項に規定する内容の変更を応諾する旨の通知がされ、又は同条第七項の規定により内容の変更を命じられたものにあっては、これらの変更がされた後のもの）は、政令で定めるものを除き、新法第二十一条第一項又は第二項の規定に基づく命令の規定による許可があったものとみなす。 - 日本法令外国語訳データベースシステム

(2) In the case where one of the reasons stated in the respective items of the preceding paragraph occurs, if the elected candidate cannot be decided pursuant to the provision of the preceding paragraph, or if the number of elected candidates is still insufficient after the electric candidate is decided pursuant to the provision of the preceding paragraph (excluding the case where the number of elected persons becomes insufficient within two months before the expiration date of the term of office of the commission members of item (i), paragraph (3), Article 85 and where the sum consisting of this insufficient number and the number of vacancies of commission members is two or less), the Election Administration Commission of the prefectural government concerned shall decide the date of election and publicly notify it, to conduct another election; provided that the same shall not apply when the date of election is publicly notified with respect to the same person for any other reason than those stated in the respective items of the preceding paragraph or pursuant to the provision of paragraph (2) of the next Article. 例文帳に追加

２　前項各号に掲げる事由の一が生じた場合において、前項の規定により当選人を定めることができないとき、又は前項の規定により当選人を定めてもなおその数が不足するとき（第八十五条第三項第一号の委員の任期満了前二箇月以内に当選人に不足を生じ、その不足数が委員の欠員の数とあわせて二人以下である場合を除く。）は、都道府県の選挙管理委員会は、選挙の期日を定めてこれを告示し、更に選挙を行わせなければならない。但し、同一人に関して前項各号に掲げるその他の事由により、又は次条第二項の規定により選挙の期日を告示したときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 19-14 (1) When a Manufacturer, etc. does not indicate the matters listed in item (i) of paragraph (1) of Article 19-13, which are provided for pursuant to the provisions of paragraph (1) or (2) of the same Article (hereinafter referred to as the "Labeling Matters") or does not comply with the matters listed in item (ii) of paragraph (1) of the same Article, which are provided for pursuant to the provisions of paragraph (1) or (2) of the same Article (hereinafter referred to as the "Compliance Matters"), the Prime Minister or the Minister of Agriculture, Forestry and Fisheries (the Prime Minister with regard to the labeling method specified in Cabinet Office Ordinance and MAFF Ordinance; the same shall apply in the next paragraph) may instruct such Manufacturer, etc. to indicate the Labeling Matters or comply with the Compliance Matters. 例文帳に追加

第十九条の十四　第十九条の十三第一項若しくは第二項の規定により定められた同条第一項第一号に掲げる事項（以下「表示事項」という。）を表示せず、又は同項若しくは同条第二項の規定により定められた同条第一項第二号に掲げる事項（以下「遵守事項」という。）を遵守しない製造業者等があるときは、内閣総理大臣又は農林水産大臣（内閣府令・農林水産省令で定める表示の方法については、内閣総理大臣。次項において同じ。）は、当該製造業者等に対して、表示事項を表示し、又は遵守事項を遵守すべき旨の指示をすることができる。 - 日本法令外国語訳データベースシステム

(2) The Minister of Agriculture, Forestry and Fisheries may, within the limit necessary to enforce this Act, have the Certified Manufacturer, etc., Certified Production Process Manager, Certified Distribution Process Manager, Certified Subdivider, Certified Importer or a producer, distributer or importer of Specified Agricultural and Forestry Products submit necessary reports on its grading (including the Grade Label; hereinafter the same shall apply in this paragraph and paragraph (2) of the next Article) or the indication of name pertaining to the Specified Agricultural and Forestry Products, or have his/her officials enter its factory, field, shop, office, place of business, warehouse or other locations and inspect the conditions of the grading or the indication of name pertaining to the Specified Agricultural and Forestry Products, or the agricultural and forestry products, their ingredients, its books, documents and other materials. 例文帳に追加

２　農林水産大臣は、この法律の施行に必要な限度において、認定製造業者等、認定生産行程管理者、認定流通行程管理者、認定小分け業者、認定輸入業者若しくは指定農林物資の生産業者、販売業者若しくは輸入業者に対し、その格付（格付の表示を含む。以下この項及び次条第二項において同じ。）若しくは指定農林物資に係る名称の表示に関し必要な報告を求め、又はその職員に、これらの者の工場、ほ場、店舗、事務所、事業所若しくは倉庫その他の場所に立ち入り、格付若しくは指定農林物資に係る名称の表示の状況若しくは農林物資、その原料、帳簿、書類その他の物件を検査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 56-2-10 (1) A Registered Confirmation Agency shall, within three months after the end of each business year, prepare a fixed asset register, balance sheet and profit and loss statement; or an income and expenditure statement, and business report (referred to as the "Financial Statement etc." in the next paragraph and Article 63 paragraph (1) including the electromagnetic record if the electromagnetic record (a record made by electronic form, magnetic form or any other form not recognizable to human perception and used in information processing by computers; hereinafter the same applies) is produced in lieu of paper documents). These documents shall be submitted to the Minister of Land, Infrastructure, Transport and Tourism and retained at their office for the duration of 5 years. 例文帳に追加

第五十六条の二の十　登録確認機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第六十三条第一項において「財務諸表等」という。）を作成し、国土交通大臣に提出するとともに、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

(2) An Investment Corporation shall prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other documents specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and the profits and losses of the Investment Corporation; the same shall apply hereinafter), the asset investments reports and statements related to the distribution of monies for each Business Period (meaning the period from the day following the final day of the accounting period immediately preceding a given accounting period (in cases where there is no such day, the day of the establishment of the Investment Corporation) to the end of next accounting period; the same shall apply in Article 132, paragraph (1) and Article 212) pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

２　投資法人は、内閣府令で定めるところにより、各営業期間（ある決算期の直前の決算期の翌日（これに当たる日がないときは、投資法人の成立の日）から当該決算期までの期間をいう。第百三十二条第一項及び第二百十二条において同じ。）に係る計算書類（貸借対照表、損益計算書その他投資法人の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下同じ。）、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書を作成しなければならない。 - 日本法令外国語訳データベースシステム

(ii) The alien has received, by deceit or other wrongful means, a seal of verification for landing (a seal of verification for landing or special permission pursuant to the provisions of Chapter III, Section I or II (limited to those with the decision of status of residence) or the permission pursuant to the provisions of this section (except for Article 19, paragraph (2)), and where two or more seals or permissions have been granted, the most recent; hereinafter the same shall apply in this item, the next item, and item (iv)), on the consideration that the activities stated in the application for such permission, as those in which he/she intends to be engaged are not false and fall under any of the activities listed in the right-hand column of Appended Table I or the activities of a person with the status or position listed in the right-hand column of Appended Table II. 例文帳に追加

二　偽りその他不正の手段により、上陸許可の証印等（前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可（在留資格の決定を伴うものに限る。）又はこの節（第十九条第二項を除く。）の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする。以下この号、次号及び第四号において同じ。）の申請に係る本邦において行おうとする活動が虚偽のものでなく、別表第一の下欄に掲げる活動又は別表第二の下欄に掲げる身分若しくは地位を有する者としての活動のいずれかに該当するものとして、当該上陸許可の証印等を受けたこと。 - 日本法令外国語訳データベースシステム

(2) In cases where any change has taken place in the matters of items (vii), (x), (xi) or from (xvi) to (xix) of Article 4, paragraph (1) recorded on the registration card of an alien, the alien shall apply to the mayor or head of the city, town or village where he/she resides, for registration of a change in such registered matters by submitting a written application for registration of the change and documents proving such change by the time of the next application concerned under the provisions of Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), Article 7, paragraph (1), Article 8, paragraph (1) or (2), the preceding paragraph, the following Article, paragraph (1), Article 9-3, paragraph (1) or Article 11, paragraph (1) or (2), after such change has taken place. 例文帳に追加

２　外国人は、登録原票の記載事項のうち、第四条第一項第七号、第十号、第十一号又は第十六号から第十九号までに掲げる事項に変更を生じた場合には、第六条第一項、第六条の二第一項若しくは第二項、第七条第一項、第八条第一項若しくは第二項、前項、次条第一項、第九条の三第一項又は第十一条第一項若しくは第二項の申請のうち当該変更を生じた日後における最初の申請をする時までに、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、その記載事項の変更の登録を申請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

(6) Where, with respect to a construction plan for which notification was given pursuant to paragraph 1 or paragraph 2, it seems impossible to determine whether or not the Gas Facilities pertaining to the construction plan conform to the technical standards established by an Ordinance of the Ministry of Economy, Trade and Industry under Article 28, paragraph 1 without inspecting the construction process, the Minister of Economy, Trade and Industry may, when it is necessary in order to determine conformity to the technical standards, order that the construction process should be inspected by a person registered by the Minister of Economy, Trade and Industry under paragraph 1 of the next Article. In this case, the Minister of Economy, Trade and Industry shall, within the period prescribed in the preceding paragraph, notify the General Gas Utility that has given a notification pursuant to paragraph 1 or paragraph 2 to that effect with the reasons therefor. 例文帳に追加

６　経済産業大臣は、第一項又は第二項の規定による届出のあつた工事の計画について、工事の工程における検査を行わなければ当該工事の計画に係るガス工作物が第二十八条第一項の経済産業省令で定める技術上の基準に適合しているかどうかを判定することができないと認められる場合において、技術上の基準に適合しているかどうかを判定するために必要があるときは、次条第一項の経済産業大臣の登録を受けた者の工事の工程における検査を受けるべきことを命ずることができる。この場合において、前項に規定する期間内に、第一項又は第二項の規定による届出をした者に対し、その旨及びその理由を通知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 36-2-2 (1) A General Gas Utility shall not use Gas Facilities to be installed or modified according to a construction plan for which notification was given pursuant to paragraph 1 or paragraph 2 of the preceding Article (in the case where an order has been issued with respect to the construction plan for Gas Facilities pursuant to paragraph 5 of the said Article, but notification has not yet been given pursuant to paragraph 1 or paragraph 2 of the said Article, such facilities shall be excluded), which are specified by an Ordinance of the Ministry of Economy, Trade and Industry, unless and until the General Gas Utility conducts a self-inspection of the facilities and then undergoes and passes an inspection conducted by a person registered by the Minister of Economy, Trade and Industry pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry to confirm that the results of the self-inspection conform to the items of the next paragraph (including an inspection of the construction process as ordered under paragraph 6 of the said Article); provided, however, that this shall not apply to the cases specified by an Ordinance of the Ministry of Economy, Trade and Industry. 例文帳に追加

第三十六条の二の二　一般ガス事業者は、前条第一項又は第二項の規定による届出をして設置又は変更の工事をするガス工作物（その工事の計画について、同条第五項の規定による命令があつた場合において同条第一項又は第二項の規定による届出をしていないものを除く。）であつて、経済産業省令で定めるものの工事について自主検査を行い、その結果が次項各号に適合していることについて経済産業省令で定めるところにより経済産業大臣の登録を受けた者が行う検査（同条第六項の規定によりその工事の工程における検査を受けるべきことを命ぜられた場合には、その検査を含む。）を受け、これに合格した後でなければ、これを使用してはならない。ただし、経済産業省令で定める場合は、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

(4) With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase "excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as "interest, etc." " shall be deemed to be replaced with "excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as "interest, etc.""; in Article 3(3), the phrase "interest, etc. receivable" shall be deemed to be replaced with "interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable"; in Article 3-2, the phrase "a domestic corporation or a foreign corporation having permanent establishments in Japan" shall be deemed to be replaced with "nonresident or foreign corporation," the phrase "interest, etc. payable" shall be deemed to be replaced with "interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3)," and the phrase "the said interest, etc." shall be deemed to be replaced with "the said interest." 例文帳に追加

４　第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等（第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。）の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。 - 日本法令外国語訳データベースシステム

(iv) Qualified foreign intermediary: A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the "other Contracting State") of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds 例文帳に追加

四　適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国（次号において「条約相手国」という。）に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。 - 日本法令外国語訳データベースシステム

(i) The said book-entry transfer national government bonds were held by a nonresident, foreign corporation, any of the domestic corporations listed in Appended Table 1, item (i) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in Article 11(3) of the said Act (hereinafter referred to in this item and item (i) of the next paragraph as a "charitable trust, etc."), or a financial institution prescribed in Article 8(1) (limited to a domestic corporation), financial instruments business operator, etc. prescribed in Article 8(2) (limited to a domestic corporation) or domestic corporation prescribed in Article 8(3) (in the case of book-entry transfer national government bonds that were held by a nonresident or foreign corporation: limited to those specified by a Cabinet Order; in the case of book-entry transfer national government bonds that were held by a trustee of a charitable trust, etc.: limited to those included in the trust property under the said charitable trust, etc.), and any of those persons held entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds immediately before the acquisition thereof. 例文帳に追加

一　非居住者、外国法人、所得税法別表第一第一号に掲げる内国法人若しくは同法第十一条第三項に規定する公益信託若しくは加入者保護信託（以下この号及び次項第一号において「公益信託等」という。）の受託者又は第八条第一項に規定する金融機関（内国法人に限る。）、同条第二項に規定する金融商品取引業者等（内国法人に限る。）若しくは同条第三項に規定する内国法人により所有されていた振替国債（非居住者又は外国法人により所有されていた振替国債については政令で定めるものに限るものとし、公益信託等の受託者により所有されていた振替国債については当該公益信託等の信託財産に属していたものに限る。）で、その取得の直前においてこれらの者が振替記載等を受けていたものであること。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(23) Where the person who pays a consideration for the transfer of specified book-entry transfer national government bonds, etc. prescribed in paragraph (21) or the person who handles payment of redemption money or interest on specified book-entry national government bonds, etc. prescribed in the preceding paragraph has obtained approval from the district director pursuant to the provision of a Cabinet Order, the person may submit an optical disk, magnetic disk or any other recording medium specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this paragraph as an "optical disk, etc.") in which the matters to be stated in a report pursuant to the provisions of the said paragraphs are recorded, instead of submitting the report pursuant to the provisions of the said paragraphs. In this case, with regard to the application of the provisions of the preceding two paragraphs, the next paragraph, paragraph (25), and Article 42-3, the said optical disk, etc. shall be deemed to be a report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc. or a report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc. 例文帳に追加

２３　第二十一項に規定する特定振替国債等の譲渡の対価の支払をする者又は前項に規定する特定振替国債等の償還金若しくは利息の支払の取扱いをする者は、政令で定めるところにより税務署長の承認を受けた場合には、これらの規定により調書に記載すべきものとされる事項を記録した光ディスク、磁気テープその他の財務省令で定める記録用の媒体（以下この項において「光ディスク等」という。）の提出をもつてこれらの規定による調書の提出に代えることができる。この場合における前二項、次項及び第二十五項並びに第四十二条の三の規定の適用については、当該光ディスク等は、それぞれ特定振替国債等の譲渡対価の支払調書又は特定振替国債等の償還金等の支払調書とみなす。 - 日本法令外国語訳データベースシステム

ii) Qualified split-off-type company split: Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

二　適格分割型分割　当該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（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 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) 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

(9) The amount of distribution of profit from a special investment trust set forth in paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph (limited to a special investment trust that satisfies the requirements listed in item (i)(b) and (c) of the said paragraph), which is received by a domestic corporation (such amount hereinafter referred to in this paragraph and the next paragraph as "amount of distribution of profit from foreign special investment trust") shall be deemed to be excluded from the amount of dividend, etc. prescribed in Article 69(8) of the Corporation Tax Act, and the amount of distribution of profit from a foreign special investment trust to be received by a foreign subsidiary company prescribed in Article 69(8) of the said Act shall be deemed to be excluded from the amount of dividend, etc. from a foreign second-tier subsidiary company prescribed in Article 68(11) of the said Act. 例文帳に追加

９　内国法人が受ける前項において準用する第一項の特定投資信託（同項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額（以下この項及び次項において「外国特定投資信託の収益分配の額」という。）は法人税法第六十九条第八項に規定する配当等の額に該当しないものとみなし、同項に規定する外国子会社が受ける外国特定投資信託の収益分配の額は同条第十一項に規定する外国孫会社からの配当等の額に該当しないものとみなす。 - 日本法令外国語訳データベースシステム

ii) Qualified split-off-type company split: Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

二　適格分割型分割　当該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（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

(2) A written application for tax exemption pursuant to the provisions of Article 6(4) of the Act (referred to as a "written application for tax exemption" in the next paragraph to paragraph (6)) shall be submitted, on each occasion of receiving payment of interest on general foreign-issued company bonds prescribed in paragraph (1) of the said Article (referred to as "general foreign-issued company bonds" in paragraph (4) to paragraph (6), paragraph (23) and paragraph (24)), to the district director prescribed in Article 6(4) of the Act, via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of the said Article (hereinafter referred to as a "person in charge of handling payment" in this Article), submission shall be made via the said person in charge of handling payment and the person who pays the interest). 例文帳に追加

２　法第六条第四項の規定による非課税適用申告書（次項から第六項までにおいて「非課税適用申告書」という。）の提出は、同条第一項に規定する一般民間国外債（第四項から第六項まで、第二十三項及び第二十四項において「一般民間国外債」という。）の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「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）を経由して法第六条第四項に規定する税務署長に対して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 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income). 例文帳に追加

第二十五条の二十　法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(i) Short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act; the same shall apply in the next item) listed in item (i) to item (viii) of the said paragraph: Entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 41-12(9) of the Act; hereinafter the same shall apply through to Article 26-20) where entries or records under the book-entry transfer system are not made in an account established by a foreign intermediary (meaning a foreign intermediary prescribed in Article 41-12(12) of the Act; hereinafter the same shall apply through to Article 26-20) other than a qualified foreign intermediary prescribed in Article 5-2(5)(iv) of the Act 例文帳に追加

一　短期公社債（法第四十一条の十二第九項に規定する短期公社債をいう。次号において同じ。）で同項第一号から第八号までに掲げるもの　法第五条の二第五項第四号に規定する適格外国仲介業者以外の外国仲介業者（法第四十一条の十二第十二項に規定する外国仲介業者をいう。以下第二十六条の二十までにおいて同じ。）により開設された口座において振替記載等（法第四十一条の十二第九項に規定する振替記載等をいう。以下第二十六条の二十までにおいて同じ。）が行われない場合における振替記載等 - 日本法令外国語訳データベースシステム

Article 39-15 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said amount of income from the amount listed in item (ii) pertaining to the said amount of income): 例文帳に追加

第三十九条の十五　法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

i) Where 50 percent or more of the number or the amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Act; the same shall apply in the next item) of the other corporation set forth in the preceding paragraph are held by the said one of the two corporations set forth in the preceding paragraph: The ratio of the number or the amount of shares or capital contributions of the said other corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　前項の他方の法人の株主等（法人税法第二条第十四号に規定する株主等をいう。次号において同じ。）である法人の発行済株式等の百分の五十以上の数又は金額の株式又は出資が同項の一方の法人により所有されている場合　当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

Article 39-115 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said income from the amount listed in item (ii) pertaining to the said income): 例文帳に追加

第三十九条の百十五　法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(8) Where a conversion of an application is made under paragraph (1), any statements or documents which have been submitted in relation to the original patent application and are required to be submitted in relation to the new application for a utility model registration under Article 8(4) of this Act or Article 30(4) or 43(1) and (2) of the Patent Act as applied mutatis mutandis under Article 11(1) (including mutatis mutandis application of Article 43(1) and (2) of the Patent Act under Article 43-2(3) of the said Act as applied mutatis mutandis under the next Article (1)) shall be deemed to have been submitted to the Commissioner of the Patent Office along with the new application for a utility model application. 例文帳に追加

８　第一項に規定する出願の変更をする場合には、もとの特許出願について提出された書面又は書類であつて、新たな実用新案登録出願について第八条第四項又は次条第一項において準用する特許法第三十条第四項若しくは第四十三条第一項及び第二項（次条第一項において準用する同法第四十三条の二第三項において準用する場合を含む。）の規定により提出しなければならないものは、当該新たな実用新案登録出願と同時に特許庁長官に提出されたものとみなす。 - 日本法令外国語訳データベースシステム

Article 37 (1) A Domestic Registered Conformity Assessment Bodies shall prepare an inventory of property, a balance sheet, and a profit and loss statement or income and expenditures account statement, as well as an operating statement (including electromagnetic records in the case where such documents are prepared in the form of electromagnetic records (records prepared by electronic means, magnetic means or any other means that cannot be recognized by human perception, which are used for information processing by computer; hereinafter the same shall apply in this Article), or in the case where electromagnetic records are prepared in place of records in paper form; hereinafter referred to as "Financial Statements, etc." in the next paragraph and Article 60, item (ii)) within three months from the end of each business year, and shall keep them in its place of business for five years. 例文帳に追加

第三十七条　国内登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第六十条第二号において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters: 例文帳に追加

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を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

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements: 例文帳に追加

十八　法第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡）　同条第一項に規定する適格現物出資（以下この項及び第八項において「適格現物出資」という。）は、法第百四十一条第一号に掲げる外国法人（以下この号及び次号において「出資外国法人」という。）が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

(xi) Development activities carried out within areas that are located adjacent or close to urbanization promotion areas, that are deemed to form integrated daily living areas with those urbanization promotion areas because of their natural and social conditions, that generally have 50 or more consecutive buildings (including those in the urbanization promotion area), that is designated by prefectural ordinances (or, in case of areas within designated cities or administrative processing municipalities, the designated city or administrative processing municipalities in question; hereinafter the same shall apply in this item and the next item) in accordance with the standard specified by Cabinet Order, the use of scheduled buildings, etc. of which does not fall under the use specified by prefectural ordinances as being detrimental to environmental preservation in the development areas and surrounding areas. 例文帳に追加

十一　市街化区域に隣接し、又は近接し、かつ、自然的社会的諸条件から市街化区域と一体的な日常生活圏を構成していると認められる地域であつておおむね五十以上の建築物（市街化区域内に存するものを含む。）が連たんしている地域のうち、政令で定める基準に従い、都道府県（指定都市等又は事務処理市町村の区域内にあつては、当該指定都市等又は事務処理市町村。以下この号及び次号において同じ。）の条例で指定する土地の区域内において行う開発行為で、予定建築物等の用途が、開発区域及びその周辺の地域における環境の保全上支障があると認められる用途として都道府県の条例で定めるものに該当しないもの - 日本法令外国語訳データベースシステム

Article 57 (1) When a public notice with regard to city plans relating to urban area development projects pursuant to the provision of Article 20 paragraph (1) (including the cases where applied mutatis mutandis pursuant to Article 21 paragraph (2)) or a public notice pertaining to urban area development projects or city planning facilities within urbanization promotion areas and/or city planning areas that have not been designated as either urbanization promotion areas or urbanization control areas pursuant to the provision of Article 55 paragraph (4) shall have been given, prefectural governors (if there are persons for whom public notice shall have been given pursuant to the provision of paragraph (4) of said Article as the other party of the notification pursuant to the provision of the main clause of the next paragraph, then such persons: hereinafter the same shall apply in this Article) shall promptly give public notice of matters specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism and at the same time shall take necessary measures to cause right holders concerned to fully understand that there are restrictions pursuant to the provisions of paragraphs (2) to (4) inclusive concerning transfer-for-counter value of land within the scheduled project sites pursuant to the provision of the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. 例文帳に追加

第五十七条　市街地開発事業に関する都市計画についての第二十条第一項（第二十一条第二項において準用する場合を含む。）の規定による告示又は市街地開発事業若しくは市街化区域若しくは区域区分が定められていない都市計画区域内の都市計画施設に係る第五十五条第四項の規定による公告があつたときは、都道府県知事（同項の規定により、次項本文の規定による届出の相手方として公告された者があるときは、その者。以下この条において同じ。）は、速やかに、国土交通省令で定める事項を公告するとともに、国土交通省令で定めるところにより、事業予定地内の土地の有償譲渡について、次項から第四項までの規定による制限があることを関係権利者に周知させるため必要な措置を講じなければならない。 - 日本法令外国語訳データベースシステム