「Operated」に関連した英語例文の一覧と使い方(679ページ目) - Weblio英語例文検索

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii). 例文帳に追加

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。 - 財務省

(4) A Bank shall, when it intends to make a Company Eligible for Subsidiary Company which falls under any of categories listed in items (i) to (xi) inclusive and (xiii) of paragraph (1) (excluding that which exclusively engages in Dependent Business (meaning Dependent Business defined in paragraph(2)(i); hereinafter the same shall apply in this paragraph and paragraph (7)) or business specified by a Cabinet Office Ordinance as that being incidental or related exclusively to Banking Business (in case of a company which engages in Dependent Business, limited to that engages in it mainly for business operated by the Bank); such a Company Eligible for Subsidiary Company shall be referred to as a "Bank, etc. Eligible for Subsidiary Company" in this Article and paragraph (4) item (i) of the following Article) become its Subsidiary Company, obtain authorization therefor from the Prime Minister in advance, except when an authorization for merger, company split or receiving transfer of business from other company is to be obtained pursuant to the provisions of paragraph (1) to (3) inclusive of Article 30 of this Act or Article 5(1) (Authorization) of Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968). 例文帳に追加

４　銀行は、子会社対象会社のうち、第一項第一号から第十一号まで又は第十三号に掲げる会社（従属業務（第二項第一号に掲げる従属業務をいう。以下この項及び第七項において同じ。）又は銀行業に付随し、若しくは関連する業務として内閣府令で定めるものを専ら営む会社（従属業務を営む会社にあつては、主として当該銀行の営む業務のためにその業務を営んでいる会社に限る。）を除く。以下この条及び次条第四項第一号において「子会社対象銀行等」という。）を子会社としようとするときは、第三十条第一項から第三項まで又は金融機関の合併及び転換に関する法律（昭和四十三年法律第八十六号）第五条第一項（認可）の規定により合併、会社分割又は事業の譲受けの認可を受ける場合を除き、あらかじめ、内閣総理大臣の認可を受けなければならない。 - 日本法令外国語訳データベースシステム

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Hong Kong Special Administrative Region”, when used in a geographical sense, means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region of the People’s Republic of China, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong, and any other place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; (c) the terms “a Contracting Party” and “the other Contracting Party” mean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the term “tax” means Japanese tax or Hong Kong Special Administrative Region tax, as the context requires; (e) the term “person” includes an individual, a company and any other body of persons; (f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (g) the term “enterprise” applies to the carrying on of any business; (h) the terms “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (j) the term “national” means, in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; (k) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; and (ii) in the case of Japan, the Minister of Finance or his authorised representative; and (l) the term “business” includes the performance of professional services and of other activities of an independent character. 例文帳に追加

１この協定の適用上、文脈により別に解釈すべき場合を除くほか、(a)「香港特別行政区」とは、地理的意味で用いる場合には、中華人民共和国香港特別行政区の境界の内側を構成する陸地及び水域（香港島、九龍、新界及び香港の水域を含む。）並びに中華人民共和国香港特別行政区の租税に関する法令が適用される他の地域をいう。(b)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(c)「一方の締約者」及び「他方の締約者」とは、文脈により、日本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、日本国の租税又は香港特別行政区の租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約者の企業」及び「他方の締約者の企業」とは、それぞれ一方の締約者の居住者が営む企業及び他方の締約者の居住者が営む企業をいう。(i)「国際運輸」とは、一方の締約者の企業が運用する船舶又は航空機による運送（他方の締約者内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「国民」とは、日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体をいう。(k)「権限のある当局」とは、次の者をいう。(i)香港特別行政区については、税務局長又は権限を与えられたその代理者(ii)日本国については、財務大臣又は権限を与えられたその代理者(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。 - 財務省

(6) The provisions of Article 24-5, paragraphs 1 to 3 inclusive and Article 24-7 shall apply mutatis mutandis to the free employment placement businesses operated by the principal of the facilities listed in either item of Article 33-2, paragraph 1 of the Act pursuant to the same paragraph and to the principal of the facilities operating the employment placement businesses provided by the same Article. In this case, the term "Article 32-13" in Article 24-5, paragraph 1 shall be deemed to be replaced with "Article 32-13 of the Act, as applied mutatis mutandis pursuant to Article 33-2, paragraph 7", the term "information of job offerers (limited to the information pertaining to the employment placement) and the personal information of the job seekers" with "personal information of the job seekers", the term "Article 32-13" in Article 24-5, paragraph 2 with "Article 32-13 of the Act, as applied mutatis mutandis pursuant to Article 33-2, paragraph 7", the term "Delivery of a written document" with "Delivery of a written document, etc.", the term "Article 32-15" in Article 24-7, paragraph 1 with "Article 32-15 of the Act, as applied mutatis mutandis pursuant to Article 33-2, paragraph 7", and the term "management records of job offerings and job applications and the fee management records" with "management records of job offerings and job applications." 例文帳に追加

６　第二十四条の五第一項から第三項まで及び第二十四条の七の規定は、法第三十三条の二第一項の規定により同項各号の施設の長が行う無料の職業紹介事業及び同条の職業紹介事業を行う施設の長について準用する。この場合において、第二十四条の五第一項中「第三十二条の十三」とあるのは「第三十三条の二第七項において準用する法第三十二条の十三」と、「求人者の情報（職業紹介に係るものに限る。）及び求職者の個人情報」とあるのは「求職者の個人情報」と、第二十四条の五第二項中「第三十二条の十三」とあるのは「第三十三条の二第七項において準用する法第三十二条の十三」と、「書面の交付」とあるのは「書面の交付等」と、第二十四条の七第一項中「第三十二条の十五」とあるのは「第三十三条の二第七項において準用する法第三十二条の十五」と、「求人求職管理簿及び手数料管理簿」とあるのは「求人求職管理簿」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 24 (1) In the case where the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment have, with regard to any single Type II Monitoring Chemical Substance, found it necessary to make a determination as to whether or not said Type II Monitoring Chemical Substance falls under item (i) of paragraph (3) of Article 2 since said Type II Monitoring Chemical Substance poses a risk of causing damage to human health through environmental pollution if said Type II Monitoring Chemical Substance falls under said item, in view of the results of the tests under paragraph (8) of Article 2 and other available knowledge concerning said Type II Monitoring Chemical Substance as well as the state of its manufacture, import, use, etc., they may, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, instruct a person operating the business of manufacturing or importing said Type II Monitoring Chemical Substance (including a person who has operated such business formerly and who is specified by an Ordinance of the Ministry of Economy, Trade and Industry) to conduct a study of the hazardous properties specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment (which means a study on the effects of said chemical substance on human health if ingested continuously; the same shall apply in paragraph (3)) and to report the results thereof. 例文帳に追加

第二十四条　厚生労働大臣、経済産業大臣及び環境大臣は、厚生労働省令、経済産業省令、環境省令で定めるところにより、一の第二種監視化学物質につき、第二条第八項の試験成績その他当該第二種監視化学物質に関して得られている知見及びその製造、輸入、使用等の状況からみて、当該第二種監視化学物質が同条第三項第一号に該当するものであるとすれば、当該第二種監視化学物質による環境の汚染により人の健康に係る被害を生ずるおそれがあると見込まれるため、当該第二種監視化学物質について同号に該当するかどうかを判定する必要があると認めるに至つたときは、当該第二種監視化学物質の製造又は輸入の事業を営む者（これらの事業を営んでいた者であつて経済産業省令で定めるものを含む。）に対し、厚生労働省令、経済産業省令、環境省令で定める有害性の調査（当該化学物質が継続的に摂取される場合における人の健康に及ぼす影響についての調査をいう。第三項において同じ。）を行い、その結果を報告すべきことを指示することができる。 - 日本法令外国語訳データベースシステム

Article 25-3 (1) In the case that the Minister of Economy, Trade and Industry and the Minister of the Environment have, with regard to any single Type III Monitoring Chemical Substance, found it necessary to make a determination as to whether or not said Type III Monitoring Chemical Substance falls under item (ii) of paragraph (3) of Article 2 since said Type III Monitoring Chemical Substance poses a risk of causing damage to the inhabitation and/or growth of flora and fauna in the human living environment through environmental pollution if said Type III Monitoring Chemical Substance falls under said item, in view of the results of the tests prescribed in paragraph (7) of Article 4 (including the cases where it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2) and any other available knowledge concerning said Type III Monitoring Chemical Substance as well as the state of its manufacture, import, use, etc., they may, pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry and Ordinance of the Ministry of the Environment, instruct a person operating the business of manufacturing or importing said Type III Monitoring Chemical Substance (including a person who operated such business formerly and who is specified by an Ordinance of the Ministry of Economy, Trade and Industry) to conduct a study of the hazardous properties specified by an Ordinance of the Ministry of Economy, Trade and Industry and Ordinance of the Ministry of the Environment (which means a study on the effects of said chemical substance on the inhabitation and/or growth of flora and fauna in the human living environment if ingested continuously; the same shall apply in paragraph (3)) and to report the results thereof. 例文帳に追加

第二十五条の三　経済産業大臣及び環境大臣は、経済産業省令、環境省令で定めるところにより、一の第三種監視化学物質につき、第四条第七項（第四条の二第九項において準用する場合を含む。）に規定する試験の試験成績その他当該第三種監視化学物質に関して得られている知見及びその製造、輸入、使用等の状況からみて、当該第三種監視化学物質が第二条第三項第二号に該当するものであるとすれば、当該第三種監視化学物質による環境の汚染により生活環境動植物の生息又は生育に係る被害を生ずるおそれがあると見込まれるため、当該第三種監視化学物質について同号に該当するかどうかを判定する必要があると認めるに至つたときは、当該第三種監視化学物質の製造又は輸入の事業を営む者（これらの事業を営んでいた者であつて経済産業省令で定めるものを含む。）に対し、経済産業省令、環境省令で定める有害性の調査（継続的に当該化学物質が摂取され、又はこれにさらされる場合における生活環境動植物の生息又は生育に及ぼす影響についての調査をいう。第三項において同じ。）を行い、その結果を報告すべきことを指示することができる。 - 日本法令外国語訳データベースシステム

Article 38 (1) The documents to be submitted to the Minister of Health, Labour and Welfare pursuant to the provisions of Chapters 3 to 3-3 inclusive of the Act and this Ordinance shall be submitted through the director of the Prefectural Labor Bureau governing the location of the principal place of business of the person operating the employment placement businesses or the labor supply businesses or the recruiting place of business (or the chief of the Public Employment Security Office governing the location of the principal place of business of the applicable facilities (or, if there are two or more such Public Employment Security Offices, the Public Employment Security Offices handling such affairs pursuant to the provision of Article 792 of the Rules on Organization of the Ministry of Health, Labour and Welfare) in case of the employment placement businesses operated by giving the notification pursuant to the provision of Article 33-2, paragraph 1 of the Act); provided, however, that the documents to be submitted to the Minister of Health, Labour and Welfare (excluding the "Certificate of License of Charged Businesses" and the "Certificate of License of Free Businesses) pursuant to the provision of Article 32-4, paragraph 3 of the Act (including the cases where such provision is applied mutatis mutandis pursuant to Article 33, paragraph 4 of the Act), Article 32-7, paragraph 1 of the Act or paragraph 4 (including the cases where such provision is applied mutatis mutandis pursuant to Article 33, paragraph 4 of the Act, Article 33-3, paragraph 2 of the Act or Article 33-4, paragraph 2 of the Act) or Article 21, paragraph 3 (including the cases where such provision is applied mutatis mutandis pursuant to Article 25), which pertain to any matter other than those provided by Article 30, paragraph 2, items 1 and 2 of the Act (including the cases where such provision is applied mutatis mutandis pursuant to Article 33, paragraph 4 of the Act, Article 33-3, paragraph 2 of the Act or Article 33-4, paragraph 2 of the Act) may be submitted through the director of the Prefectural Labor Bureau governing the location of the applicable place of business. 例文帳に追加

第三十八条　法第三章から法第三章の三までの規定及びこの命令の規定により厚生労働大臣に提出する書類は、職業紹介事業若しくは労働者供給事業を行う者の主たる事務所又は募集事業所の所在地を管轄する都道府県労働局長（法第三十三条の二第一項の規定による届出をして行う職業紹介事業にあつては、当該施設の主たる事務所の所在地を管轄する公共職業安定所（その公共職業安定所が二以上ある場合には、厚生労働省組織規則第七百九十二条の規定により当該事務を取り扱う公共職業安定所）の長）を経由して提出するものとする。ただし、法第三十二条の四第三項（法第三十三条第四項において準用する場合を含む。）、法第三十二条の七第一項若しくは第四項（法第三十三条第四項、法第三十三条の三第二項又は法第三十三条の四第二項において準用する場合を含む。）又は第二十一条第三項（第二十五条において準用する場合を含む。）の規定により厚生労働大臣に提出する書類（有料許可証及び無料許可証を含む。）のうち、法第三十条第二項第一号及び第二号（法第三十三条第四項、法第三十三条の三第二項又は法第三十三条の四第二項において準用する場合を含む。）に規定する事項以外の事項に係るものについては、当該事業所の所在地を管轄する都道府県労働局長を経由して提出することができる。 - 日本法令外国語訳データベースシステム

(3) When a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations is going to establish the Fishery Right Exercise Rule for the provided specific demarcated fishery right or the common fishery right covering the class 1 common fishery held by the association or the federation, the association or the federation shall obtain the consents in writing of not less than two thirds of the partner of the association or the federation (the partner of the Fisheries Cooperative Associations which are the partner of the Federation of Fisheries Cooperative Associations, in the case of the federation; the same shall apply hereinafter), who operate the fishery covered by said fishery right when the association or the federation is granted the license of the fishery pertaining to said fishery right (or who operate a shore fishery (which refers to the fishery excluding the fishery operated using a powered fishing boat with a total tonnage of 20 tons or more and the fishery in inland waters; the same shall apply hereinafter) in the case where the region of the fishing ground pertaining to said fishery right is waters other than inland waters (excluding the lakes and marshes designated by the Agriculture, Forestry and Fisheries Minister pursuant to the provision of paragraph (1), Article 84; the same shall apply hereinafter except paragraph (1), Article 21) with respect to the provided demarcated fishery right and the common fishery right covering the class 1 common fishery established for the persons qualified pursuant to the provision of paragraph (6), Article 14; or who operate a fishery in the inland waters other than rivers in the case where said region is said inland waters; or who gather, catch or culture aquatic animals and plants in a river in the case where said region is said river), and who have addresses in the region of the local district provided in Article 11 pertaining to said fishery right (the district concerned provided in the same Article for the common fishery right), before any resolution is made in the general meeting provided in the Fisheries Industry Cooperative Association Act (Act No. 242 of 1948) (including a sectional meeting and a representatives' meeting of the general meeting). 例文帳に追加

３　漁業協同組合又は漁業協同組合連合会は、その有する特定区画漁業権又は第一種共同漁業を内容とする共同漁業権について漁業権行使規則を定めようとするときは、水産業協同組合法（昭和二十三年法律第二百四十二号）の規定による総会（総会の部会及び総代会を含む。）の議決前に、その組合員（漁業協同組合連合会の場合には、その会員たる漁業協同組合の組合員。以下同じ。）のうち、当該漁業権に係る漁業の免許の際において当該漁業権の内容たる漁業を営む者（第十四条第六項の規定により適格性を有するものとして設定を受けた特定区画漁業権及び第一種共同漁業を内容とする共同漁業権については、当該漁業権に係る漁場の区域が内水面（第八十四条第一項の規定により農林水産大臣が指定する湖沼を除く。第二十一条第一項を除き、以下同じ。）以外の水面である場合にあつては沿岸漁業（総トン数二十トン以上の動力漁船を使用して行う漁業及び内水面における漁業を除いた漁業をいう。以下同じ。）を営む者、河川以外の内水面である場合にあつては当該内水面において漁業を営む者、河川である場合にあつては当該河川において水産動植物の採捕又は養殖をする者）であつて、当該漁業権に係る第十一条に規定する地元地区（共同漁業権については、同条に規定する関係地区）の区域内に住所を有するものの三分の二以上の書面による同意を得なければならない。 - 日本法令外国語訳データベースシステム

A resident of a Contracting State shall be a qualified person for a taxable year only if such resident is either: a) an individual; b) a qualified governmental entity; c) a company (including a company participating in a dual listed company arrangement), if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; d) a person other than an individual or a company, if the principal class of units in that person is listed or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; e) a pension fund, provided that as of the end of the prior taxable year more than 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State; f) an organisation established under the law of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purposes, provided that all or part of its income, profits or gains may be exempt from tax under the domestic law of that Contracting State; or g) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of the provisions of subparagraphs a) to f) of this paragraph own, directly or indirectly, at least 50 per cent of the aggregate vote and value of the shares of the person, or at least 50 per cent of the beneficial interests in the person. 例文帳に追加

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（二元上場法人に関する取決めに参加する法人を含むものとし、その主たる種類の株式が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)年金基金（当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人であるものに限る。）(f)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得、利得又は収益の全部又は一部に対する租税が免除されるものに限る。）(g)個人以外の者（その者の株式の議決権及び価値の五十パーセント以上又はその者の受益に関する持分の五十パーセント以上を(a)から(f)までに掲げる適格者であるいずれかの締約国の居住者が直接又は間接に所有する場合に限る。） - 財務省

(6) With regard to the application of the provisions of the Act on Concurrent Operation of Trust Business by a Financial Institution, in cases where a Financial Institution Engaged in Trust Business invests the trust property of an Investment Trust Managed Without Instructions from the Settlor, the phrase "and the provisions Article 42-2 and Article 44-3, paragraph (2) (excluding item (ii)) of the Financial Instruments and Exchange Act (including penal provisions pertaining to these provisions) shall apply mutatis mutandis to business for investing the trust property of an Investment Trust Managed Without Instructions from the Settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations operated by a financial institution, respectively" shall be added after the term "(meaning the Specific Trust Agreement prescribed in Article 24-2 of the Trust Business Act)" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution, the phrases "in these provisions," "Article 34 of the Financial Instruments and Exchange Act," and "in Article 39, paragraph (4) of the Financial Instruments and Exchange Act" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution shall be deemed to be replaced with "in these provisions (excluding the provisions of Article 42-2 of the Financial Instruments and Exchange Act)," "Article 34 of the Trust Business Act" and "in Article 39, paragraph (4) and Article 42-2, item (vi) of the Financial Instruments and Exchange Act" respectively, and the phrase ", the term 'giving advice to conduct a transaction that is unnecessary in light of the transaction policy, the amount of the transaction, or the market conditions regarding the Investment Advisory Business, or the Investment Management Business that does so' in Article 44-3, paragraph (2), item (iii) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'or making an investment to conduct a transaction with regard to business for conducting investment of the trust property of an Investment Trust Managed Without Instructions from the Settlor' " shall be added after the phrase "a Financial Institution (meaning a Financial Institution as prescribed in Article 1, paragraph (1) of the Act on Concurrent Operation of Trust Business by a Financial Institution)" in Article 2-2 of the Act on Concurrent Operation of Trust Business by a Financial Institution. 例文帳に追加

６　信託業務を営む金融機関が委託者非指図型投資信託の信託財産の運用を行う場合における金融機関の信託業務の兼営等に関する法律の規定の適用については、同法第二条の二中「、金融機関」とあるのは「金融機関」と、「準用する。」とあるのは「、金融商品取引法第四十二条の二及び第四十四条の三第二項（第二号を除く。）の規定（これらの規定に係る罰則を含む。）は金融機関が行う投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託の信託財産の運用を行う業務について、それぞれ準用する。」と、「これらの規定中」とあるのは「これらの規定（金融商品取引法第四十二条の二の規定を除く。）中」と、「金融商品取引法第三十四条」とあるのは「同法第三十四条」と、「同条第四項中」とあるのは「同条第四項及び同法第四十二条の二第六号中」と、「「金融機関（金融機関の信託業務の兼営等に関する法律第一条第一項に規定する金融機関をいう。）の責めに帰すべき事故」」とあるのは「「金融機関（金融機関の信託業務の兼営等に関する法律第一条第一項に規定する金融機関をいう。）の責めに帰すべき事故」と、同法第四十四条の三第二項第三号中「投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業」とあるのは「委託者非指図型投資信託の信託財産の運用を行う業務」」とする。 - 日本法令外国語訳データベースシステム

Article 25 (1) The provisions of Article 18, paragraphs 1 to 6 inclusive, Article 21, Article 22, paragraphs 1 and 6, Article 23, Article 24 and Articles 24-4 to 24-8 inclusive shall apply mutatis mutandis to the free employment placement businesses operated under the license provided by Article 33, paragraph 1 of the Act and a person who has received the license provided by the same paragraph. In this case, the term "Article 30, paragraph 2" in Article 18, paragraph 1 shall be deemed to be replaced with "Article 30, paragraph 2 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Application for License of Charged Employment Placement Businesses (Form No. 1)" with "Application for License of Free Employment Placement Businesses (Form No. 1)", the term "Article 30, paragraph 2, item 5" in Article 18, paragraph 2 with "Article 30, paragraph 2, item 5 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 30, paragraph 3" in Article 18, paragraph 3 with "Article 30, paragraph 3 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 30, paragraph 3" in Article 18, paragraph 4 with "Article 30, paragraph 3 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Business Plan for Charged Employment Placement Businesses (Form No. 2)" with "Business Plan for Free Employment Placement Businesses (Form No. 2)", the term "Article 33, paragraph 1" in Article 18, paragraph 5 with "Article 30, paragraph 1", the term "Article 30, paragraph 1" with "Article 33, paragraph 1", the term "Article 33, paragraph 1" in Article 18, paragraph 6 with "Article 30, paragraph 1", the term "Article 30, paragraph 1" with "Article 33, paragraph 1", the term "free employment placement businesses" with "charged employment placement businesses", the term "Article 32-4, paragraph 1" in Article 21, paragraph 1 with "Article 32-4, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Certificate of License of Charged Employment Placement Businesses (Form No. 5; hereinafter referred to as "Certificate of License of Charged Businesses")" with "Certificate of License of Free Employment Placement Businesses (Form No. 5; hereinafter referred to as "Certificate of License of Free Businesses")", the term "Article 32-4, paragraph 3" in Article 21, paragraph 2 with "Article 32-4, paragraph 3 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Certificate of License of Charged Businesses" with "Certificate of License of Free Businesses", the term "Application for Reissue of Certificate of License of Charged Employment Placement Businesses (Form No. 6)" with "Application for Reissue of Certificate of License of Free Employment Placement Businesses (Form No. 6)", the term "Certificate of License of Charged Businesses" in Article 21, paragraphs 3 and 4 with "Certificate of License of Free Businesses", the term "Article 32-6, paragraph 2" in Article 22, paragraph 1 with "Article 32-6, paragraph 2 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Application for Renewal of Valid period of License of Charged Employment Placement Businesses (Form No. 1)" with "Application for Renewal of Valid period of License of Free Employment Placement Businesses (Form No. 1)", the term "Article 32-6, paragraph 2" in Article 22, paragraph 6 with "Article 32-6, paragraph 2 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Certificate of License of Charged Businesses" with "Certificate of License of Free Businesses", the term "Article 32-7, paragraph 1" in Article 23, paragraph 1 with "Article 32-7, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 32-7, paragraph 1" in Article 23, paragraph 2 with "Article 32-7, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 30, paragraph 2, item 4" with "Article 30, paragraph 2, item 4 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Certificate of License of Charged Businesses" with "Certificate of License of Free Businesses", the term "Notification of Change in Charged Employment Placement Businesses (Form No. 6)" with "Notification of Change in Free Employment Placement Businesses (Form No. 6)", the term "Notification of Change in Charged Employment Placement Businesses and Application for Modification of Description of Certificate of License of Charged Employment Placement Businesses (Form No. 6)" with "Notification of Change in Free Employment Placement Businesses and Application for Modification of Description of Certificate of License of Free Employment Placement Businesses (Form No. 6)", the term "Article 32-7, paragraph 1" in Article 23, paragraph 3 with "Article 32-7, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "paragraph 2" with "Article 23, paragraph 2, as applied mutatis mutandis pursuant to Article 25, paragraph 1", the term "Notification of Change in Charged Employment Placement Businesses" with "Notification of Change in Free Employment Placement Businesses", the term "charged employment placement businesses or free employment placement businesses" with "free employment placement businesses or charged employment placement businesses", the term "Article 32-7, paragraph 1" in Article 23, paragraph 4 with "Article 32-7, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "paragraph 2" with "Article 23, paragraph 2, as applied mutatis mutandis pursuant to Article 25, paragraph 1", the term "Notification of Change in Charged Employment Placement Businesses" with "Notification of Change in Free Employment Placement Businesses", the term "Notification of Change in Charged Employment Placement Businesses and Application for Modification of Description of Certificate of License of Charged Employment Placement Businesses" with "Notification of Change in Free Employment Placement Businesses and Application for Modification of Description of Certificate of License of Free Employment Placement Businesses", the term "Certificate of License of Charged Businesses" with "Certificate of License of Free Businesses", the term "Article 30, paragraph 2, item 4" in Article 23, paragraph 5 with "Article 30, paragraph 2, item 4 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "charged employment placement businesses or free employment placement businesses" with "free employment placement businesses or charged employment placement businesses", the term "Article 32-7, paragraph 3" in Article 23, paragraph 6 with "Article 32-7, paragraph 3, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 32-8, paragraph 1" in Article 24 with "Article 32-8, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Certificate of License of Charged Businesses" with "Certificate of License of Free Businesses", the term "Notification of Abolition of Charged Employment Placement Businesses (Form No. 7)" with "Notification of Abolition of Free Employment Placement Businesses (Form No. 7)", the term "Article 32-12, paragraph 1" in Article 24-4, paragraph 1 with "Article 32-12, paragraph 1 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Notification of Scope of Occupations Handled, etc. for Charged Employment Placement Businesses (Form No. 6)" with "Notification of Scope of Occupations Handled, etc. for Free Employment Placement Businesses (Form No. 6)", the term "Certificate of License of Charged Businesses" in Article 24-4, paragraph 2 with "Certificate of License of Free Businesses", the term "Article 32-12, paragraph 3" in Article 24-4, paragraph 3 with "Article 32-12, paragraph 3 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 32-13" in Article 24-5, paragraphs 1 and 2 with "Article 32-13 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "schedule of fees and other rules concerning the operation of the businesses" in Article 24-5, paragraph 4 with "rules concerning the operation of the businesses", the term "Article 32-14" in Article 24-6 with "Article 32-14 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "Article 32-15" in Article 24-7, paragraph 1 with "Article 32-15 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", the term "management records of job offerings and job applications and the fee management records" with "fee management records", the term "Article 32-16" in Article 24-8, paragraph 2 with "Article 32-16 of the Act, as applied mutatis mutandis pursuant to Article 33, paragraph 4", and the term "Business Report on Charged Employment Placement Businesses (Form No. 8)" with "Free Employment Placement Businesses Report (Form No. 8)." 例文帳に追加

第二十五条　第十八条第一項から第六項まで、第二十一条、第二十二条第一項及び第六項、第二十三条、第二十四条並びに第二十四条の四から第二十四条の八までの規定は、法第三十三条第一項の許可を受けて行う無料の職業紹介事業及び同項の許可を受けた者について準用する。この場合において、第十八条第一項中「第三十条第二項」とあるのは「第三十三条第四項において準用する法第三十条第二項」と、「有料職業紹介事業許可申請書（様式第一号）」とあるのは「無料職業紹介事業許可申請書（様式第一号）」と、第十八条第二項中「第三十条第二項第五号」とあるのは「第三十三条第四項において準用する法第三十条第二項第五号」と、第十八条第三項中「第三十条第三項」とあるのは「第三十三条第四項において準用する法第三十条第三項」と、第十八条第四項中「第三十条第三項」とあるのは「第三十三条第四項において準用する法第三十条第三項」と、「有料職業紹介事業計画書（様式第二号）」とあるのは「無料職業紹介事業計画書（様式第二号）」と、第十八条第五項中「第三十三条第一項」とあるのは「第三十条第一項」と、「第三十条第一項」とあるのは「第三十三条第一項」と、第十八条第六項中「第三十三条第一項」とあるのは「第三十条第一項」と、「第三十条第一項」とあるのは「第三十三条第一項」と、「無料の職業紹介事業」とあるのは「有料の職業紹介事業」と、第二十一条第一項中「第三十二条の四第一項」とあるのは「第三十三条第四項において準用する法第三十二条の四第一項」と、「有料職業紹介事業許可証（様式第五号。以下「有料許可証」という。）」とあるのは「無料職業紹介事業許可証（様式第五号。以下「無料許可証」という。）」と、第二十一条第二項中「第三十二条の四第三項」とあるのは「第三十三条第四項において準用する法第三十二条の四第三項」と、「有料許可証」とあるのは「無料許可証」と、「有料職業紹介事業許可証再交付申請書（様式第六号）」とあるのは「無料職業紹介事業許可証再交付申請書（様式第六号）」と、第二十一条第三項及び第四項中「有料許可証」とあるのは「無料許可証」と、第二十二条第一項中「第三十二条の六第二項」とあるのは「第三十三条第四項において準用する法第三十二条の六第二項」と、「有料職業紹介事業許可有効期間更新申請書（様式第一号）」とあるのは「無料職業紹介事業許可有効期間更新申請書（様式第一号）」と、第二十二条第六項中「第三十二条の六第二項」とあるのは「第三十三条第四項において準用する法第三十二条の六第二項」と、「有料許可証」とあるのは「無料許可証」と、第二十三条第一項中「第三十二条の七第一項」とあるのは「第三十三条第四項において準用する法第三十二条の七第一項」と、第二十三条第二項中「第三十二条の七第一項」とあるのは「第三十三条第四項において準用する法第三十二条の七第一項」と、「第三十条第二項第四号」とあるのは「第三十三条第四項において準用する法第三十条第二項第四号」と、「有料許可証」とあるのは「無料許可証」と、「有料職業紹介事業変更届出書（様式第六号）」とあるのは「無料職業紹介事業変更届出書（様式第六号）」と、「有料職業紹介事業変更届出書及び有料職業紹介事業許可証書換申請書（様式第六号）」とあるのは「無料職業紹介事業変更届出書及び無料職業紹介事業許可証書換申請書（様式第六号）」と、第二十三条第三項中「第三十二条の七第一項」とあるのは「第三十三条第四項において準用する法第三十二条の七第一項」と、「第二項」とあるのは「第二十五条第一項において準用する第二十三条第二項」と、「有料職業紹介事業変更届出書」とあるのは「無料職業紹介事業変更届出書」と、「有料の職業紹介事業又は無料の職業紹介事業」とあるのは「無料の職業紹介事業又は有料の職業紹介事業」と、第二十三条第四項中「第三十二条の七第一項」とあるのは「第三十三条第四項において準用する法第三十二条の七第一項」と、「第二項」とあるのは「第二十五条第一項において準用する第二十三条第二項」と、「有料職業紹介事業変更届出書」とあるのは「無料職業紹介事業変更届出書」と、「有料職業紹介事業変更届出書及び有料職業紹介事業許可証書換申請書」とあるのは「無料職業紹介事業変更届出書及び無料職業紹介事業許可証書換申請書」と、「有料許可証」とあるのは「無料許可証」と、第二十三条第五項中「第三十条第二項第四号」とあるのは「第三十三条第四項において準用する法第三十条第二項第四号」と、「有料の職業紹介事業又は無料の職業紹介事業」とあるのは「無料の職業紹介事業又は有料の職業紹介事業」と、第二十三条第六項中「第三十二条の七第三項」とあるのは「第三十三条第四項において準用する第三十二条の七第三項」と、第二十四条中「第三十二条の八第一項」とあるのは「第三十三条第四項において準用する法第三十二条の八第一項」と、「有料許可証」とあるのは「無料許可証」と、「有料職業紹介事業廃止届出書（様式第七号）」とあるのは「無料職業紹介事業廃止届出書（様式第七号）」と、第二十四条の四第一項中「第三十二条の十二第一項」とあるのは「第三十三条第四項において準用する法第三十二条の十二第一項」と、「有料職業紹介事業取扱職種範囲等届出書（様式第六号）」とあるのは「無料職業紹介事業取扱職種範囲等届出書（様式第六号）」と、第二十四条の四第二項中「有料許可証」とあるのは「無料許可証」と、第二十四条の四第三項中「第三十二条の十二第三項」とあるのは「第三十三条第四項において準用する法第三十二条の十二第三項」と、第二十四条の五第一項及び第二項中「第三十二条の十三」とあるのは「第三十三条第四項において準用する法第三十二条の十三」と、第二十四条の五第四項中「手数料表及び業務の運営に関する規程」とあるのは「業務の運営に関する規程」と、第二十四条の六中「第三十二条の十四」とあるのは「第三十三条第四項において準用する法第三十二条の十四」と、第二十四条の七第一項中「第三十二条の十五」とあるのは「第三十三条第四項において準用する法第三十二条の十五」と、「求人求職管理簿及び手数料管理簿」とあるのは「求人求職管理簿」と、第二十四条の八第二項中「第三十二条の十六」とあるのは「第三十三条第四項において準用する法第三十二条の十六」と、「有料職業紹介事業報告書（様式第八号）」とあるのは「無料職業紹介事業報告書（様式第八号）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム