| 例文 |
Part IIの部分一致の例文一覧と使い方
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Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)). 例文帳に追加
第百六十五条 前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税(以下この節において「総合課税に係る所得税」という。)の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで(居住者に係る所得税の課税標準、税額等の計算)(第七十三条から第七十七条まで(医療費控除等)、第七十九条(障害者控除)、第八十一条から第八十五条まで(寡婦(寡夫)控除等)及び第九十五条(外国税額控除)を除く。)の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム
Article 139 Where a convention for the avoidance of double taxation with respect to taxes on income that Japan has concluded contains provisions on domestic source income that are different from the provisions of the preceding Article, the domestic source income of a corporation that is subject to such convention shall, notwithstanding the said Article, be governed by the convention to the extent of such different provisions. In this case, where the convention contains provisions on domestic source income that can replace the provisions of items (ii) to (xi) of the said Article, with regard to the application of the part of this Act that relates to the matters prescribed in these items, any income treated as domestic source income under the convention shall be deemed to be the corresponding domestic source income listed in the relevant item. 例文帳に追加
第百三十九条 日本国が締結した所得に対する租税に関する二重課税防止のための条約において国内源泉所得につき前条の規定と異なる定めがある場合には、その条約の適用を受ける法人については、同条の規定にかかわらず、国内源泉所得は、その異なる定めがある限りにおいて、その条約に定めるところによる。この場合において、その条約が同条第二号から第十一号までの規定に代わつて国内源泉所得を定めているときは、この法律中これらの号に規定する事項に関する部分の適用については、その条約により国内源泉所得とされたものをもつてこれに対応するこれらの号に掲げる国内源泉所得とみなす。 - 日本法令外国語訳データベースシステム
(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan; 例文帳に追加
一 法第二十二条(各事業年度の所得の金額の計算) 同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条(国内源泉所得)に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。 - 日本法令外国語訳データベースシステム
(2) The provisions of Part II, Chapter I, Section 8 (Liability of Incorporators) of the Companies Act shall apply mutatis mutandis to a Specific Purpose Company. In this case, the terms "Article 28(i)" and "Article 33(2)" in Article 52(2) of the Companies Act shall be deemed to be replaced with "Article 16(3)(i) of the Asset Securitization Act" and "Article 33(2) as applied mutatis mutandis pursuant to Article 18(2) of the Asset Securitization Act," respectively, the term "Article 33(10)(iii)" in Article 52(3) of the Companies Act shall be deemed to be replaced with "Article 33(10)(iii) as applied mutatis mutandis pursuant to Article 18(2) of the Asset Securitization Act," and the term "all shareholders" in Article 55 of the Companies Act shall be deemed to be replaced with "all members." 例文帳に追加
2 会社法第二編第一章第八節(発起人等の責任)の規定は、特定目的会社について準用する。この場合において、同法第五十二条第二項中「第二十八条第一号」とあるのは「資産流動化法第十六条第三項第一号」と、「第三十三条第二項」とあるのは「資産流動化法第十八条第二項において準用する第三十三条第二項」と、同条第三項中「第三十三条第十項第三号」とあるのは「資産流動化法第十八条第二項において準用する第三十三条第十項第三号」と、同法第五十五条中「総株主」とあるのは「総社員」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
(1) Notwithstanding anything contained in this Act, the following acts do not constitute an infringement of the right to the use of a registered 26 trademark- (a) where a trademark is registered subject to any conditions or limitations, the use of the trademark in any manner in relation to goods or services, as the case may be, to be sold or otherwise traded in, in any place, or in relation to goods or services to be exported to any market, or in any other circumstances, to which, having regard to those conditions or limitations, the registration does not extend; (b) by being permitted to use those goods or a bulk of which they form part or services, or a bulk of which they form part by the proprietor of the trademark or any person related to the trade of goods or services in relation with the registered user or to use within the limit of permitted use of the registered proprietor or user, the use of such trademark, unless the registered proprietor or the user subsequently has removed or obliterated it, or has at any time expressly or impliedly consented to the use of the trademark; (c) by registration under this Act- (i) the use of a trademark is within established right by a person in relation to goods or services adapted to form part of, or to be accessory to, other goods or services; (ii) the use of a registered trademark, being one of two or more trademarks registered under this Act which are identical or nearly resemble each other, is in exercise of the right to the use of the trademarks given by registration under this Act. 例文帳に追加
(1)本法のいかなる規定にかかわらず、次に掲げる行為は登録商標の使用権の侵害に該当しない。(a)商標が何らかの条件又は制限を付して登録されている場合、それらの条件又は制限を考慮して、当該登録の効力が及ばない場所で商品若しくは役務(場合に応じ)について販売若しくは取引するため、商品若しくは役務に関しかかる効力の範囲外にある市場へ輸出するため、又はかかる効力の範囲外にあるその他の環境において、いかなる態様であれ当該商標を使用する場合。(b)当該商標の所有者又は登録使用権者に関連する商品若しくは役務の取引に係わる者によってそれらの商品、それらの商品から構成される大量品(バルク)、又は役務、若しくはそれらの役務の集合の利用を許諾受けた使用、又は、登録所有者又は利用権者から許諾を受けた使用の範囲内における当該商標の使用である場合。ただし、登録所有者又は使用権者が後にそれを解消又は抹消しない限り、又はどの時点においても明示黙示を問わず当該商標の使用を承諾している限りにおいてとする。(c)本法に基づく登録により、(i)他の商品若しくは役務の一部を構成するように、又は他の商品若しくは役務に随伴するものとして認められた商品又は役務に関連してある者により設定された範囲内における商標の使用である場合。(ii)登録商標の使用が、本法に基づき登録された2以上の互いに同一又は非常に似ている商標の一つとして、本法に基づき登録により付与された商標の使用権の行使である場合。 - 特許庁
Article 77 (1) The provisions of Article 475 (excluding items (i) and (iii)), Article 476, Article 478, paragraphs (2) and (4), Article 479, paragraphs (1) and (4), Article 481, Article 482, paragraph (2), Article 483, paragraphs (4) to (6) inclusive, Article 484, Article 485, Article 492, paragraphs (1) to (3) inclusive, Articles 499 to 503 inclusive, Article 507, Article 868, paragraph (1), Article 869, Article 870 (limited to the part pertaining to item (ii)), Article 871, Article 872 (limited to the part pertaining to item (iv)), Article 874 (limited to the part pertaining to items (i) and (iv)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to liquidation of a Member Commodity Exchange. In this case, the term "an Ordinance of the Ministry of Justice" in Article 492, paragraph (1) and Article 507, paragraph (1) of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and the phrase "give a public notice in an official gazette" in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with "give a public notice." 例文帳に追加
第七十七条 会社法第四百七十五条(第一号及び第三号を除く。)、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第四項、第四百八十一条、第四百八十二条第二項、第四百八十三条第四項から第六項まで、第四百八十四条、第四百八十五条、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条、第八百六十八条第一項、第八百六十九条、第八百七十条(第二号に係る部分に限る。)、第八百七十一条、第八百七十二条(第四号に係る部分に限る。)、第八百七十四条(第一号及び第四号に係る部分に限る。)、第八百七十五条並びに第八百七十六条の規定は、会員商品取引所の清算について準用する。この場合において、同法第四百九十二条第一項及び第五百七条第一項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」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 153 The provisions of Article 828, paragraph (1) (limited to the part pertaining to item (vii) and item (viii)) and paragraph (2) (limited to the part pertaining to item (vii) and item (viii)), Article 834 (limited to the part pertaining to item (vii) and item (viii)), Article 835, paragraph (1), Articles 836 to 839 inclusive, Article 843 (excluding paragraph (1), item (iii) and item (iv) and the proviso of paragraph (2)), Article 846 and Article 937, paragraph (3) (limited to the part pertaining to item (ii) and item (iii)) and paragraph (4) of the Companies Act shall apply mutatis mutandis to an action for the nullity of a merger under Article 139, paragraph (1) and the provisions of Article 868, paragraph (5), Article 870 (limited to the part pertaining to item (xv)), the main clause of Article 871, Article 872 (limited to the part pertaining to item (iv)), the main clause of Article 873, Article 875 and Article 876 of the same Act shall apply mutatis mutandis to a motion under Article 843, paragraph (4) of the same Act as applied mutatis mutandis pursuant to this Article. In this case, the term "the head office of each company" in Article 937, paragraph (3) of the same Act shall be deemed to be replaced with "the head office of each Incorporated Commodity Exchange or the principal office of each Member Commodity Exchange," the term "the respective items of Article 930, paragraph (2)" in paragraph (4) of the same Article shall be deemed to be replaced with "the respective items of Article 930, paragraph (2) of the Companies Act and the respective items of Article 24, paragraph (2) of the Commodity Exchange Act" and the term "the branch offices of each company" in the same paragraph shall be deemed to be replaced with "the branch offices of each Incorporated Commodity Exchange and the secondary offices of each Member Commodity Exchange." 例文帳に追加
第百五十三条 会社法第八百二十八条第一項(第七号及び第八号に係る部分に限る。)及び第二項(第七号及び第八号に係る部分に限る。)、第八百三十四条(第七号及び第八号に係る部分に限る。)、第八百三十五条第一項、第八百三十六条から第八百三十九条まで、第八百四十三条(第一項第三号及び第四号並びに第二項ただし書を除く。)、第八百四十六条並びに第九百三十七条第三項(第二号及び第三号に係る部分に限る。)及び第四項の規定は第百三十九条第一項の合併の無効の訴えについて、同法第八百六十八条第五項、第八百七十条(第十五号に係る部分に限る。)、第八百七十一条本文、第八百七十二条(第四号に係る部分に限る。)、第八百七十三条本文、第八百七十五条及び第八百七十六条の規定はこの条において準用する同法第八百四十三条第四項の申立てについて、それぞれ準用する。この場合において、同法第九百三十七条第三項中「各会社の本店」とあるのは「各株式会社商品取引所の本店又は各会員商品取引所の主たる事務所」と、同条第四項中「第九百三十条第二項各号」とあるのは「第九百三十条第二項各号又は商品取引所法第二十四条第二項各号」と、「各会社の支店」とあるのは「各株式会社商品取引所の支店又は各会員商品取引所の従たる事務所」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
(3) The provisions of paragraph (1) shall not apply where the application, promise or provision of property benefit prescribed in the respective items of said paragraph is made or conducted in order to compensate in whole or in part a loss incurred from a Problematic Conduct (meaning an illegal or unjust act conducted by a Financial Instruments Business Operator, etc. or Officer or employee thereof that is specified by a Cabinet Office Ordinance as a potential cause of a dispute between said Financial Instruments Business Operator, etc. and his/her customer; hereinafter the same shall apply in this Section and the following Section); provided, however, that with regard to the offer or promise made under item (ii) of said paragraph or the provision of property benefit under item (iii) of said paragraph, this provision shall only apply in cases where said Financial Instruments Business Operator, etc. has obtained confirmation from the Prime Minister in advance to the effect that the loss to be compensated was incurred from a Problematic Conduct or other cases specified by a Cabinet Office Ordinance. 例文帳に追加
3 第一項の規定は、同項各号の申込み、約束又は提供が事故(金融商品取引業者等又はその役員若しくは使用人の違法又は不当な行為であつて当該金融商品取引業者等とその顧客との間において争いの原因となるものとして内閣府令で定めるものをいう。以下この節及び次節において同じ。)による損失の全部又は一部を補てんするために行うものである場合については、適用しない。ただし、同項第二号の申込み又は約束及び同項第三号の提供にあつては、その補てんに係る損失が事故に起因するものであることにつき、当該金融商品取引業者等があらかじめ内閣総理大臣の確認を受けている場合その他内閣府令で定める場合に限る。 - 日本法令外国語訳データベースシステム
Article 144-7 (1) The provisions from paragraphs (1) to (3) inclusive of the preceding Article shall not apply when the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion has been specified by the articles of incorporation of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply in the cases listed in the respective items of paragraph (2) of the same Article or in the case where the whole or a part of the Shares, etc. delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are transfer restricted shares of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger and when the Incorporated Commodity Exchange Surviving an Absorption-Type Merger is a Publicly-Held Company (which means a publicly-held company prescribed in Article 2, item (v) of the Companies Act; hereinafter the same shall apply in this Section). 例文帳に追加
第百四十四条の七 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一(これを下回る割合を吸収合併存続株式会社商品取引所の定款で定めた場合にあつては、その割合)を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は吸収合併消滅会員商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社商品取引所が公開会社(会社法第二条第五号に規定する公開会社をいう。以下この節において同じ。)でないときは、この限りでない。 - 日本法令外国語訳データベースシステム
Article 48 The Minister of Land, Infrastructure, Transport and Tourism may revoke permission for establishment of an aerodrome or air navigation facility, or may order to suspend operations of the whole or part of an aerodrome for a certain period in the following cases; provided, however, that the Minister of Land, Infrastructure, Transport and Tourism may, in the case of items (ii) through (v) below, revoke permission for establishment only when he/she has ordered the aerodrome provider or the air navigation facility provider to take the necessary measures to conform the facility to the plan described in the application or to the technical standards under Article 39 paragraph (1) item (i), or to administer the facility concerned in accordance with the security standards under paragraph (1) of the preceding article, within an appropriate period of time, and the aerodrome provider or the air navigation facility provider has failed to obey such order within the specified period. 例文帳に追加
第四十八条 国土交通大臣は、左に掲げる場合には、飛行場若しくは航空保安施設の設置の許可を取り消し、又は期間を定めて、飛行場の全部若しくは一部の供用の停止を命ずることができる。但し、第二号から第五号までの場合について設置の許可を取り消すことができる場合は、国土交通大臣が飛行場の設置者又は航空保安施設の設置者に対し、相当の期間を定めて、当該施設を申請書に記載した計画若しくは第三十九条第一項第一号の基準に適合させるための措置をとるべきこと又は当該施設を前条第一項の保安上の基準に従つて管理すべきことを命じ、その期間内に飛行場の設置者又は航空保安施設の設置者が、その命令に従わなかつた場合に限る。 - 日本法令外国語訳データベースシステム
(5) In the case where a consolidated corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax: 例文帳に追加
5 連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度(以下この項において「適用連結事業年度」という。)後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム
Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加
第百四十二条 外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで(内国法人の各事業年度の所得の金額の計算)(第四十六条(非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入)及び第六十条の二(協同組合等の事業分量配当等の損金算入)並びに第五款第五目(連結納税の開始等に伴う資産の時価評価損益)及び第六目(分割等前事業年度等における連結法人間取引の損益)を除く。)の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム
(3) When administrative agencies designate, pursuant to the provisions of Acts, all or some part of the performance of examinations, inspections, certifications, registrations, or other affairs of administration, to specific persons charged with the performance of those affairs, and when those designated persons (or, in the case of juridical persons, their officers), their employees or others, as concerns their involvement in those affairs, are deemed to be engaged in public duties, then the provisions of Chapters II and III shall not apply to Dispositions (excluding however, Dispositions rescinding the designation, Dispositions ordering the dismissal of officers of designated juridical persons, or otherwise with regards to the designated persons, Dispositions ordering the dismissal of the individuals engaged in the concerned affairs) rendered to those designated persons for the purpose of supervising the assigned matters pursuant to the said Acts. 例文帳に追加
3 行政庁が法律の規定に基づく試験、検査、検定、登録その他の行政上の事務について当該法律に基づきその全部又は一部を行わせる者を指定した場合において、その指定を受けた者(その者が法人である場合にあっては、その役員)又は職員その他の者が当該事務に従事することに関し公務に従事する職員とみなされるときは、その指定を受けた者に対し当該法律に基づいて当該事務に関し監督上される処分(当該指定を取り消す処分、その指定を受けた者が法人である場合におけるその役員の解任を命ずる処分又はその指定を受けた者の当該事務に従事する者の解任を命ずる処分を除く。)については、次章及び第三章の規定は、適用しない。 - 日本法令外国語訳データベースシステム
Article 5-2 (1) A registered foreign lawyer may, notwithstanding the provisions of Article 4, provide legal services concerning the laws of a specified foreign state other than legal services concerning the designated laws (this shall mean legal services regarding a legal case all or a major part to which the laws of the specified foreign state (so-called "third state laws") apply or should be applied; hereinafter in this Article and item (iv) of Article 63 referred to as "legal services concerning the laws of the specified foreign state"), if he/she does so according to a written advice received from any of the persons listed as follows; provided, however, that this shall not apply to the legal services listed in items (i), (ii) and (iv) to (vi) of paragraph (1) of Article 3, nor to giving an expert opinion or otherwise rendering a legal opinion regarding the interpretation or the application of laws other than the laws of the specified foreign state; 例文帳に追加
第五条の二 外国法事務弁護士は、第四条の規定にかかわらず、次に掲げる者の書面による助言を受けてするときは、指定法に関する法律事務以外の特定外国法に関する法律事務(当該特定外国法がその全部又は主要な部分に適用され、又は適用されるべき法律事件についての法律事務をいう。以下この条及び第六十三条第四号において「特定外国法に関する法律事務」という。)を行うことができる。ただし、第三条第一項第一号、第二号及び第四号から第六号までに掲げる法律事務並びに当該特定外国法以外の法の解釈又は適用についての鑑定その他の法的意見の表明については、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) The provisions of Article 48, paragraphs (2) and (3), Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Companies Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph (1) shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph (1) of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph (1) of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加
2 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。)の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act). 例文帳に追加
4 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額(同項第二号に定める金額を含む。)で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。)のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。)をいう。 - 日本法令外国語訳データベースシステム
Article 139-9 (1) The provisions of paragraphs (1) and (2) of the preceding Article shall not apply to cases where the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion is prescribed in the articles of incorporation of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply to cases where all or part of the Shares, etc. delivered to members of a Membership-Type Financial Instruments Exchange Extinguished upon an Absorption-Type Merger are shares with restriction on transfer of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger and where the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger is not a Public Company (meaning a Public Company prescribed in Article 2(v) of the Companies Act; the same shall apply in paragraph (2), item (i) of the following Article and 139-15(3)): 例文帳に追加
第百三十九条の九 前条第一項及び第二項の規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一(これを下回る割合を吸収合併存続株式会社金融商品取引所が定款で定めた場合にあつては、その割合)を超えない場合には、適用しない。ただし、吸収合併消滅会員金融商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社金融商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社金融商品取引所が公開会社(会社法第二条第五号に規定する公開会社をいう。次条第二項第一号及び第百三十九条の十五第三項において同じ。)でないときは、この限りでない。 - 日本法令外国語訳データベースシステム
(6) In the case where a domestic corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article (hereinafter referred to as the "amount of individually creditable foreign corporation tax" in this Article), as on the day of the reduction of the said foreign corporation tax: 例文帳に追加
6 内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度(以下この項において「適用連結事業年度」という。)後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する同項に規定する個別控除対象外国法人税の額(以下この条において「個別控除対象外国法人税の額」という。)とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム
(6) In the case where a consolidated corporation was subject to the provisions of Article 66-7(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article), as on the day of the reduction of the said foreign corporation tax: 例文帳に追加
6 連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度(以下この項において「適用事業年度」という。)後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する同項に規定する控除対象外国法人税の額(以下この条において「控除対象外国法人税の額」という。)とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム
(ii) Where the individual conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the individual additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the individual in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas4 operations" in this Article) and the overseas operations were performed by a person other than the individual and the said assets were transferred from such other person to the individual under ordinary trade terms, and vice versa, should have arisen from such domestic operations 例文帳に追加
二 その個人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。) 当該譲渡により生ずる所得のうち、その個人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその個人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム
(ii) Where the corporation conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the corporation additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the corporation in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas3 operations" in this Article) and the overseas operations were performed by a person other than the corporation and the said assets were transferred from such other person to the corporation under ordinary trade terms, and vise versa, should have arisen from such domestic operations; 例文帳に追加
二 その法人が国外又は国内において製造等(採取を含む。以下この号において同じ。)をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合(当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。) 当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務(以下この条において「国内業務」という。)と国外において行なう業務(以下この条において「国外業務」という。)とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム
Article 10 The provisions of Part II, Chapter X, Section 1, Subsection 3 of the Current Insurance Business Act shall apply to any modification of the contract conditions where an order for consultation on Merger, etc. is issued under Article 241, paragraph (1) of the Current Insurance Business Act, where a disposition ordering the administration of business and property by an insurance administrator is made under that paragraph, or where the certification set forth in Article 268, paragraph (1) of the Current Insurance Business Act is given, on or subsequent to the Effective Date; with regard to any modification of the contract conditions where an order for the transfer of insurance contracts or for consultation on merger was issued under Article 241 of the Former Insurance Business Act, where a disposition ordering the administration of business and property by an insurance administrator was made under that Article, or where the certification set forth in Article 268, paragraph (1) of the Former Insurance Business Act was given, prior to the Effective Date, the provisions then in force shall remain applicable. 例文帳に追加
第十条 新保険業法第二編第十章第一節第三款の規定は、施行日以後に新保険業法第二百四十一条第一項の規定による合併等の協議の命令、同項の規定による保険管理人による業務及び財産の管理を命ずる処分又は新保険業法第二百六十八条第一項の認定がされる場合における契約条件の変更について適用し、施行日前に旧保険業法第二百四十一条の規定による保険契約の移転若しくは合併の協議の命令、同条の規定による保険管理人による業務及び財産の管理を命ずる処分又は旧保険業法第二百六十八条第一項の認定がされた場合における契約条件の変更については、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
(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act). 例文帳に追加
三 控除未済課税済配当等の額 当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額(法第六十六条の八第一項第二号に定める金額を含む。)で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。)のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。)をいう。 - 日本法令外国語訳データベースシステム
(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act). 例文帳に追加
三 控除未済課税済配当等の額 当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額(法第六十八条の九十二第一項第二号に定める金額を含む。)で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。)のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。)をいう。 - 日本法令外国語訳データベースシステム
The matters specified by an ordinance of the competent ministry set forth in Article 144-19, paragraph 1 of the Act shall be as follows: (i) the date on which the Incorporation-Type Merger came into effect; (ii) the process of procedures pursuant to the provisions of the following (a) or (b), according to classification listed in said (a) or (b): (a) a Member Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-3, paragraph 5 of the Act; (b) an Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 144-15, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 806, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), Article 144-16, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 808, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), and Article 144-10, paragraphs 1 to 5 inclusive of the Act as applied mutatis mutandis pursuant to Article 144-17 of the Act; (iii) matters concerning important rights and obligations which the Incorporated Commodity Exchange Established by an Incorporation-Type Merger inherited from the Commodity Exchange Dissolved in an Incorporation-Type Merger through an Incorporation-Type Merger; (iv) in addition to those listed in the preceding three items, important matters concerning the Incorporation-Type Merger. 例文帳に追加
法第百四十四条の十九第一項の主務省令で定める事項は、次に掲げるものとする。一新設合併の効力が生じた日 二次のイ又はロに掲げる区分に応じ、当該イ又はロに定める規定による手続の経過 イ新設合併消滅会員商品取引所法第百四十四条の三第五項において準用する法第 百二十四条の規定 ロ新設合併消滅株式会社商品取引所法第百四十四条の十五第一項及び第二項(会 社法第八百六条第五項から第七項までを準用する部分に限る。)、法第百四十四条 の十六第一項及び第二項(会社法第八百八条第五項から第七項までを準用する部 分に限る。)並びに法第百四十四条の十七において準用する法第百四十四条の十第 一項から第五項までの規定 三新設合併により新設合併設立株式会社商品取引所が新設合併消滅商品取引所から承 継した重要な権利義務に関する事項 四前三号に掲げるもののほか、新設合併に関する重要な事項 - 経済産業省
(i) For the purpose of applying the provisions of Article 9, paragraph (1) (limited to the sections pertaining to item (i)), Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Chapter V of Part II (except for Articles 109, 113, and 114), Article 123 to 125 inclusive, Article 131, Sections 1 and 3 of Chapter VII of that part, and Article 309 (including the penal provisions pertaining to the provisions), the corporation shall be deemed to be the Insurance Company. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Bankrupt Insurance Company prescribed in Article 260, paragraph (2) pertaining to the assumption of insurance contracts prescribed in paragraph (9) of that Article," the term "the following businesses and other businesses" in Article 98, paragraph (1) shall be deemed to be replaced with "businesses listed in items (i) and (ii)," the term "board of directors" in Article 120, paragraph (1) and Article 121, paragraphs (1) and (2) shall be deemed to be replaced with "president of the Policyholders Protection Corporation," the term "or General Meeting of Members (or General Meeting, where the company has such meeting) (referred to as "Shareholders Meeting, etc." hereinafter in this Chapter, as well as in Chapter VIII and X)" in Article 136, paragraph (1) shall be deemed to be replaced with ", General Meeting of Members (or General Meeting, where the company has such meeting) or General Meeting of the Policyholders Protection Corporation (referred to as "Shareholders Meeting, etc." in Article 144, paragraph (2) and Article 149, paragraph (1)," the terms "director (or, in a company with Committees, executive officers) of the Transferor Company" and "from two weeks before the date of the Shareholders Meeting, etc. set forth in paragraph (1) of the preceding Article" in Article 136-2, paragraph (1) shall be deemed to be replaced with "director of the Policyholders Protection Corporation," and "from the date of the General Meeting of the Policyholders Protection Corporation of paragraph (1) of the preceding Article as applied with relevant changes in interpretation pursuant to the provision of Article 270-6, paragraph (2), item (i)," respectively. 例文帳に追加
一 第九条第一項(第一号に係る部分に限る。)、第九十七条、第九十七条の二第一項及び第二項、第九十八条、第二編第五章(第百九条、第百十三条及び第百十四条を除く。)、第百二十三条から第百二十五条まで、第百三十一条、同編第七章第一節及び第三節並びに第三百九条の規定(これらの規定に係る罰則を含む。)の適用については、機構を保険会社とみなす。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第二百六十条第九項に規定する保険契約の引受けに係る同条第二項に規定する破綻保険会社」と、第九十八条第一項中「次に掲げる業務その他の業務」とあるのは「第一号及び第二号に掲げる業務」と、第百二十条第一項並びに第百二十一条第一項及び第二項中「取締役会」とあるのは「保険契約者保護機構の理事長」と、第百三十六条第一項中「又は社員総会(総代会を設けているときは、総代会)(以下この章、次章及び第十章において「株主総会等」という。)」とあるのは「、社員総会(総代会を設けているときは、総代会)又は保険契約者保護機構の総会(第百四十四条第二項及び第百四十九条第一項において「株主総会等」という。)」と、第百三十六条の二第一項中「移転会社の取締役(委員会設置会社にあっては、執行役)」とあるのは「保険契約者保護機構の理事」と、「前条第一項の株主総会等の会日の二週間前から」とあるのは「第二百七十条の六第二項第一号の規定により読み替えて適用される前条第一項の保険契約者保護機構の総会の会日から」とする。 - 日本法令外国語訳データベースシステム
(6) When a certified public accountant or audit firm has made an audit certification for the statements on finance and accounting set forth in paragraph (1) and for the Internal Control Reports set forth in paragraph (2), if said audit certification falls under the provision of Article 30 or Article 34-21(2)(i) or (ii) of the Certified Public Accountants Act, or is otherwise wrongful, the Prime Minister may issue a decision not to accept whole or part of the Securities Registration Statements, Annual Securities Reports (including amendment reports thereof) or Internal Control Reports (including amendment reports thereof) with the audit certification made by said certified public accountant or audit firm to be submitted within a period not exceeding one year specified by the Prime Minister. In this case, a hearing shall be held irrespective of the categories of procedures for hearing statements of opinion under Article 13(1) of the Administrative Procedure Act. 例文帳に追加
6 公認会計士又は監査法人が第一項に規定する財務計算に関する書類及び第二項に規定する内部統制報告書について監査証明をした場合において、当該監査証明が公認会計士法第三十条又は第三十四条の二十一第二項第一号若しくは第二号に規定するものであるときその他不正なものであるときは、内閣総理大臣は、一年以内の期間を定めて、当該期間内に提出される有価証券届出書、有価証券報告書(その訂正報告書を含む。)又は内部統制報告書(その訂正報告書を含む。)で当該公認会計士又は監査法人の監査証明に係るものの全部又は一部を受理しない旨の決定をすることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。 - 日本法令外国語訳データベースシステム
(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses. 例文帳に追加
五 外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額(以下この号において「共通費用の額」という。)がある場合 当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額 - 日本法令外国語訳データベースシステム
(ii) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act or the distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 119-9(1) (The Amount of Transfer Cost of Shares in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more. 例文帳に追加
二 第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号(配当等の額とみなす金額)に規定する資本の払戻し又は解散による残余財産の一部の分配(以下この号において「払戻し等」という。)として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項(資本の払戻し等の場合の株式の譲渡原価の額等)に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム
(i) The provision adding a Chapter after Chapter IV of the Securities and Exchange Act (limited to the segment pertaining to Article 79-29, paragraph (1)) and provision revising Article 189, paragraphs (2) and (4) of that Act in Article 1, the provision of Article 21, the provision revising Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the segment pertaining to Article 265-6) in Article 22, the provision of Article 23 and the provision of Article 25, and the provisions of Article 40, Article 42, Article 58, Article 136, Article 140, Article 143, Article 147, Article 149, Article 158, Article 164, Article 187 (excluding the provision revising Article 4, item (lxxix) of the Ministry of Finance Establishment Act (Act No. 144 of 1949) and Article 188 to 190 inclusive of the Supplementary Provisions: 1 July 1998 例文帳に追加
一 第一条中証券取引法第四章の次に一章を加える改正規定(第七十九条の二十九第一項に係る部分に限る。)並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定(第二百六十五条の六に係る部分に限る。)、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条(大蔵省設置法(昭和二十四年法律第百四十四号)第四条第七十九号の改正規定を除く。)及び第百八十八条から第百九十条までの規定 平成十年七月一日 - 日本法令外国語訳データベースシステム
(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加
4 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法(第二編、第三編及び第五編第一章を除く。)並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還(買入消却を含む。)が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者(当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者)が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項(償還差益に対する分離課税等)に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「(同法」とあるのは「(所得税法」とする。 - 日本法令外国語訳データベースシステム
Article 53-16 The provisions of Part II, Chapter IV, Section 5, Subsection 2 (excluding Article 367, and Article 371, paragraphs (3) and (5)) (Operations) of the Companies Act shall apply mutatis mutandis to the operation of the board of directors of a Mutual Company; and the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to an application for permission under Article 371, paragraph (2) or (4) of that Act as applied mutatis mutandis pursuant to this Article with relevant changes in interpretation. In this case, the terms "shareholder" and "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) (Minutes) of that Act shall be deemed to be replaced with "member (or, where the company has a General Meeting, general representative)" and "with the permission of the court," respectively; the term "Parent Company or Subsidiary" in Article 371, paragraph (6) shall be deemed to be replaced with "de facto Subsidiary Company as defined in Article 33-2, paragraph (1) of the Insurance Business Act"; the term "Article 363, paragraph (2)" in Article 372, paragraphs (2) and (3) (Omission of Report to Board of Directors) of that Act shall be deemed to be replaced with "Article 53-13, paragraph (2) of the Insurance Business Act"; the term "Article 417, paragraph (4)" in Article 372, paragraph (3) shall be deemed to be replaced with "Article 417, paragraph (4) as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Insurance Business Act"; and the term "Article 362, paragraph (4), items (i) and (ii)" in Article 373, paragraphs (1) and (2) (Resolution of board of directors by special directors) of that Act shall be deemed to be replaced with "Article 53-14, paragraph (4), items (i) and (ii) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加
第五十三条の十六 会社法第二編第四章第五節第二款(第三百六十七条並びに第三百七十一条第三項及び第五項を除く。)(運営)の規定は相互会社の取締役会の運営について、同法第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第一号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条本文(原裁判の執行停止)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定はこの条において読み替えて準用する同法第三百七十一条第二項又は第四項の規定による許可の申立てについて、それぞれ準用する。この場合において、同法第三百七十一条第二項(議事録等)中「株主」とあるのは「社員(総代会を設けているときは、総代)」と、「株式会社の営業時間内は、いつでも」とあるのは「裁判所の許可を得て」と、同条第六項中「親会社若しくは子会社」とあるのは「保険業法第三十三条の二第一項に規定する実質子会社」と、同法第三百七十二条第二項及び第三項(取締役会への報告の省略)中「第三百六十三条第二項」とあるのは「保険業法第五十三条の十三第二項」と、同条第三項中「第四百十七条第四項」とあるのは「保険業法第五十三条の三十第五項において準用する第四百十七条第四項」と、同法第三百七十三条第一項及び第二項(特別取締役による取締役会の決議)中「第三百六十二条第四項第一号及び第二号」とあるのは「保険業法第五十三条の十四第四項第一号及び第二号」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(ii) The provisions of paragraph 1 (except the part pertaining to home help service, activity support, day service for children, short-stay service and group home with care) of paragraph 3, paragraph 5, paragraph 6, paragraph 9 through paragraph 15, paragraph 17, and paragraph 19 through paragraph 22 of Article 5, Verse 1 (limited to the part pertaining to grant of service utilization program expense, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses) of Chapter 2, paragraph 1 (limited to the part pertaining to item 2, item 4, item 5 and item 8 through item 10) and paragraph 2 (limited to the part pertaining to item 1 through item 3) of Article 28, Article 32, Article 34, Article 35, paragraph 4 of Article 36 (including the case it is applied mutatis mutandis pursuant to paragraph 2 of Article 37), Article 38 through Article 40, Article 41 (limited to the part pertaining to designation of designated support facilities for persons with disabilities and designated consultation support business operators), Article 42 (limited to the part pertaining to establishes of designated disability support facilities or designated consultation support business operators), Article 44, Article 45, paragraph 1 of Article 46 (limited to the part pertaining to designated consultation support business operators) and paragraph 2 of the same Article, Article 47, paragraph 3 and paragraph 4 of Article 48, paragraph 2 and paragraph 3 of Article 49 and paragraph 4 through paragraph 7 of the same Article(limited to the part pertaining to establishers of designated support facilities for persons with disabilities or designated consultation support business operators), paragraph 3 and paragraph 4 of Article 50, Article 51 (limited to the part pertaining to designated support facilities for persons with disabilities and designated consultation support business operators), Article 70 through Article 72, Article 73, paragraph 2 of Article 74 and Article 75 (limited to the part pertaining to medical treatment and appropriate medical treatment); Section 4 of Chapter 2; Chapter 3; Chapter 4 (except the part pertaining to welfare service business for persons with disabilities); Chapter 5; item 1 (limited to the part pertaining to service utilization program expenses, special payment for specified persons with disabilities, and extraordinary special payment for specified persons with disabilities), item 2 (limited to the part pertaining to medical care treatment expenses and appropriate medical care treatment expenses), items 3 and item 4 of Article 92, item 2 of Article 93, item 2 of paragraph 1 (limited to the part pertaining to item 3 of Article 92) and paragraph 2 of Article 94, item 2 of paragraph 1 (except the part pertaining to item 2 of Article 92) and item 2 of paragraph 2 of Article 95, Article 96, Article 110 (limited to the part pertaining to grant of service utilization program expenses, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses), Article 111 and Article 112 (limited to the part pertaining to the cases where the provision of item 1 of Article 48 is applied mutatis mutandis to items 3 and 4 of the same Article), Article 114, paragraph 1 and paragraph 2 (limited to the part pertaining to grant of service utilization program expense, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses) of Article 115; and Article 18 through Article 23, Article 26, Article,30 through Article 33, Article 35, Article,39 through Article 43, Article 46, Article 48 through Article 50, Article 52, Article 56 through Article 60, Article 62, Article 65, Article 68 through Article 70, Article 72 through Article 77, Article 79, Article 81, Article 83, Article 85 through Article 90, Article 92, Article 93, Article 95, Article 96, Article 98 through Article 100, Article 105, Article 108, Article 110, Article 112, Article 113 and Article 115 of Supplementary Provisions: October 1st in 2006, 例文帳に追加
二 第五条第一項(居宅介護、行動援護、児童デイサービス、短期入所及び共同生活援助に係る部分を除く。)、第三項、第五項、第六項、第九項から第十五項まで、第十七項及び第十九項から第二十二項まで、第二章第一節(サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。)、第二十八条第一項(第二号、第四号、第五号及び第八号から第十号までに係る部分に限る。)及び第二項(第一号から第三号までに係る部分に限る。)、第三十二条、第三十四条、第三十五条、第三十六条第四項(第三十七条第二項において準用する場合を含む。)、第三十八条から第四十条まで、第四十一条(指定障害者支援施設及び指定相談支援事業者の指定に係る部分に限る。)、第四十二条(指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。)、第四十四条、第四十五条、第四十六条第一項(指定相談支援事業者に係る部分に限る。)及び第二項、第四十七条、第四十八条第三項及び第四項、第四十九条第二項及び第三項並びに同条第四項から第七項まで(指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。)、第五十条第三項及び第四項、第五十一条(指定障害者支援施設及び指定相談支援事業者に係る部分に限る。)、第七十条から第七十二条まで、第七十三条、第七十四条第二項及び第七十五条(療養介護医療及び基準該当療養介護医療に係る部分に限る。)、第二章第四節、第三章、第四章(障害福祉サービス事業に係る部分を除く。)、第五章、第九十二条第一号(サービス利用計画作成費、特定障害者特別給付費及び特例特定障害者特別給付費の支給に係る部分に限る。)、第二号(療養介護医療費及び基準該当療養介護医療費の支給に係る部分に限る。)、第三号及び第四号、第九十三条第二号、第九十四条第一項第二号(第九十二条第三号に係る部分に限る。)及び第二項、第九十五条第一項第二号(第九十二条第二号に係る部分を除く。)及び第二項第二号、第九十六条、第百十条(サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。)、第百十一条及び第百十二条(第四十八条第一項の規定を同条第三項及び第四項において準用する場合に係る部分に限る。)並びに第百十四条並びに第百十五条第一項及び第二項(サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。)並びに附則第十八条から第二十三条まで、第二十六条、第三十条から第三十三条まで、第三十五条、第三十九条から第四十三条まで、第四十六条、第四十八条から第五十条まで、第五十二条、第五十六条から第六十条まで、第六十二条、第六十五条、第六十八条から第七十条まで、第七十二条から第七十七条まで、第七十九条、第八十一条、第八十三条、第八十五条から第九十条まで、第九十二条、第九十三条、第九十五条、第九十六条、第九十八条から第百条まで、第百五条、第百八条、第百十条、第百十二条、第百十三条及び第百十五条の規定 平成十八年十月一日 - 日本法令外国語訳データベースシステム
Article 60-12 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 5, and Chapter III, Section 6, Subsection 2 of the Ordinance on Accounting of Companies for the case of a Consolidation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same Ordinance shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit," respectively. 例文帳に追加
第六十条の十二 会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用については、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあるのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるのは「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金の額」とする。 - 日本法令外国語訳データベースシステム
(ii) Where a single domestic corporation or two or more domestic corporations intervene(s) between the said domestic corporation and any other domestic corporation, the whole or a part of whose issued shares, etc. are held by a foreign controlling shareholder, etc. related to the said domestic corporation (hereinafter such intervening domestic corporation(s) shall be referred to as a "capital contribution-related domestic corporation(s)" in this paragraph) and the said foreign controlling shareholder, etc., the said other domestic corporation, capital contribution-related domestic corporation(s) and the said domestic corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding pertaining to the said other domestic corporation sequentially by the said other domestic corporation's ratio of shareholding pertaining to the capital contribution-related domestic corporation(s), by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to other capital contribution-related domestic corporation(s), and by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to the said domestic corporation (where there are two or more linkages, the sum of the ratios calculated for each of them). 例文帳に追加
二 当該内国法人と当該内国法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人(以下この項において「出資関連内国法人」という。)がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該内国法人が株式等の保有を通じて連鎖関係にある場合 当該国外支配株主等の当該他の内国法人に係る持株割合、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該内国法人に係る持株割合を順次乗じて計算した割合(当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係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
(ii) Where a single domestic corporation or two or more domestic corporations intervene(s) between the said consolidated corporation and any other domestic corporation, the whole or a part of whose issued shares, etc. are held by a foreign controlling shareholder, etc. related to the said consolidated corporation (hereinafter such intervening domestic corporation(s) shall be referred to as a "capital contribution-related domestic corporation(s)" in this paragraph) and the said foreign controlling shareholder, etc., the said other domestic corporation, capital contribution-related domestic corporation(s) and the said consolidated corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding pertaining to the said other domestic corporation sequentially by the said other domestic corporation's ratio of shareholding pertaining to the capital contribution-related domestic corporation(s), by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to other capital contribution-related domestic corporation(s), and by the capital contribution-related domestic corporation's(s') ratio of shareholding pertaining to the said consolidated corporation (where there are two or more linkages, the sum of the ratios calculated for each of them). 例文帳に追加
二 当該連結法人と当該連結法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人(以下この項において「出資関連内国法人」という。)がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該連結法人が株式等の保有を通じて連鎖関係にある場合 当該国外支配株主等の当該他の内国法人に係る持株割合、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該連結法人に係る持株割合を順次乗じて計算した割合(当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係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 66 The provisions of Part II, Chapter VII, Section 1 of the Current Act shall apply to the transfer of insurance contracts pertaining to a resolution of the shareholders meeting, or the general meeting of members or the General Meeting set forth in Article 42, paragraph (1) of the Current Act (including that organ prescribed in Article 51, paragraph (1) of the Former Act which shall be deemed as the General Meeting set forth in Article 42, paragraph (1) of the Current Act pursuant to the provision of Article 29 of the Supplementary Provisions) (hereinafter referred to as the "Shareholders Meeting, etc."), adopted in a session for which the convocation notice set forth in Article 232, paragraph (1) (Convocation Notice) of the Commercial Code (including the cases where it is applied mutatis mutandis pursuant to Articles 41 and 49 of the Current Act) is given on or after the Effective Date; with regard to the transfer of insurance contracts pertaining to a resolution of the Shareholders Meeting, etc. adopted in a session for which the convocation notice set forth in Article 232, paragraph (1) of the Commercial Code (including the cases where it is applied mutatis mutandis pursuant to Article 54 of the Former Act (including the cases where it is applied mutatis mutandis pursuant to Article 51, paragraph (2) of the Former Act)) was given before the Effective Date, the provisions then in force shall remain applicable. 例文帳に追加
第六十六条 新法第二編第七章第一節の規定は、施行日以後に商法第二百三十二条第一項(招集の通知)(新法第四十一条及び第四十九条において準用する場合を含む。)の招集の通知が発せられる株主総会又は社員総会若しくは新法第四十二条第一項の総代会(附則第二十九条の規定により同項の総代会とみなされる旧法第五十一条第一項に規定する機関を含む。)(以下「株主総会等」という。)の決議に係る保険契約の移転について適用し、施行日前に商法第二百三十二条第一項(旧法第五十四条(旧法第五十一条第二項において準用する場合を含む。)において準用する場合を含む。)の招集の通知が発せられた株主総会等の決議に係る保険契約の移転については、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
(6) Where the Corporation has succeeded to the Business of Financial Assistance, etc. pursuant to the provision of the preceding paragraph, the Former Insurance Business Act shall remain in force with regard to the Corporation until the Business of Financial Assistance, etc. is completed, within the limit necessary for executing the Business of Financial Assistance, etc. In this case, the terms "Minister of Finance" and "Ordinance of the Ministry of Finance" in Part II, Chapter X, Section 2 (excluding Article 267, paragraph (5), Article 269, paragraph (2) and Article 270, paragraph (3)) of the Former Insurance Business Act shall be deemed to be replaced with "Prime Minister and the Minister of Finance" and "Cabinet Office Ordinance and Ordinance of the Ministry of Finance," respectively; and the terms "incompetent" and "quasi-incompetent" in Article 259, paragraph (1), item (iii) of the Former Insurance Business Act shall be deemed to be replaced with "adult ward" and "person under curatorship," respectively; any technical change in interpretation required shall be specified by a Cabinet Order. 例文帳に追加
6 機構が、前項の規定により資金援助等事業を承継したときは、当該機構については、旧保険業法は、当該資金援助等事業が終了するまでの間、当該資金援助等事業の実施に必要な範囲内において、なおその効力を有する。この場合において、旧保険業法第二編第十章第二節(第二百六十七条第五項、第二百六十九条第二項及び第二百七十条第三項を除く。)中「大蔵大臣」とあるのは「内閣総理大臣及び財務大臣」と、「大蔵省令」とあるのは「内閣府令・財務省令」と、旧保険業法第二百五十九条第一項第三号中「禁治産者」とあるのは「成年被後見人」と、「準禁治産者」とあるのは「被保佐人」と、旧保険業法第二百六十七条第五項、第二百六十九条第二項及び第二百七十条第三項中「大蔵大臣」とあるのは「財務大臣」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
The Governor in Council may make rules or regulations (a) respecting the form and contents of applications for patents; (b) respecting the form of the Register of Patents and of the indexes thereto; (c) respecting the registration of assignments, transmissions, disclaimers, judgments or other documents relating to any patent; (d) respecting the form and contents of any certificate issued pursuant to this Act; (e) prescribing the fees or the manner of determining the fees that may be charged in respect of the filing of applications for patents or the taking of other proceedings under this Act or under any rule or regulation made pursuant to this Act, or in respect of any services or the use of any facilities provided thereunder by the Commissioner or any person employed in the Patent Office; (f) prescribing the fees or the manner of determining the fees that shall be paid to maintain in effect an application for a patent or to maintain the rights accorded by a patent; (g) respecting the payment of any prescribed fees including the time when and the manner in which such fees shall be paid, the additional fees that may be charged for the late payment of such fees and the circumstances in which any fees previously paid may be refunded in whole or in part; (h) for carrying into effect the terms of any treaty, convention, arrangement or engagement that subsists between Canada and any other country; (i) for carrying into effect, notwithstanding anything in this Act, the Patent Cooperation Treaty done at Washington on June 19, 1970, including any amendments, modifications and revisions made from time to time to which Canada is a party; (j) respecting the entry on, the maintenance of and the removal from the register of patent agents of the names of persons and firms, including the qualifications that must be met and the conditions that must be fulfilled by a person or firm before the name of the person or firm is entered thereon and to maintain the name of the person or firm on the register; (j.1) respecting the submission of documents, information or fees under section 8.1, including (i) the documents, information or fees that may be submitted in electronic or other form under that section, (ii) the persons or classes of persons by whom they may be submitted, and (iii) the time at which they are deemed to be received by the Commissioner; (j.2) respecting the entering or recording of any document or information under section 8.2; (j.3) prescribing the manner in which an application for a patent may be withdrawn and, for the purposes of subsections 10(4) and (5), prescribing the date, or the manner of determining the date, on or before which a request for priority or an application for a patent must be withdrawn; (j.4) respecting requests for priority, including (i) the period within which priority must be requested, (ii) the manner in which and period within which the Commissioner must be informed of the matters referred to in subsection 28.4(2), (iii) the documentation that must be filed in support of requests for priority, and (iv) the withdrawal of requests for priority; (j.5) respecting the time within which requests for examination must be made and prescribed fees must be paid under subsection 35(1); (j.6) respecting the deposit of biological material for the purposes of section 38.1; (j.7) respecting the manner in which amendments may be made to specifications or drawings furnished as part of an application for a patent; (j.8) authorizing the Commissioner to extend, subject to any prescribed terms and conditions, the time fixed by or under this Act for doing anything where the Commissioner is satisfied that the circumstances justify the extension; (k) prescribing any other matter that by any provision of this Act is to be prescribed; and (l) generally, for carrying into effect the objects and purposes of this Act or for ensuring the due administration thereof by the Commissioner and other officers and employees of the Patent Office. 例文帳に追加
総督は次の事項に関し規則を制定することができる: (a) 特許出願の様式及び記載事項 (b) 特許登録簿及びその索引の様式に関する事項 (c) 特許権に関する譲渡,移転,権利の部分放棄,判決又はその他の書類の登録に関する事項 (d) 本法律により発行する証明書の様式及びその記載事項 (e) 本法律又は本法律に基づいて制定された規則に従って特許出願の提出若しくは他の手続を取ることに関し,又は長官若しくは特許庁において雇用された者により提供される役務若しくは施設の利用に関し課される手数料又はその決定方法に関する事項 (f) 特許出願を維持するため若しくは特許付与により得られた権利を維持するための手数料又はその決定方法に関する事項 (g) 時期及び方法を含む所定の手数料の納付,かかる手数料の追納の場合に課する追加手数料,並びに既に納付した手数料の全部又は一部を還付する場合の状況に関する事項 (h) カナダと他の国との間に存在する条約,協定,取決め又は約定の条件の実施に関する事項 (i) 本法律中の如何なる規定にも拘らず,随時の改正,修正及び変更を含めて,1970年6月19日にワシントンで作成され,カナダが締約国である特許協力条約の実施に関する事項 (j) 特許代理人登録簿における個人及び事務所の名称の記入,維持,抹消に関する事項。これには登録簿に個人又は事務所の名称を記入し維持する前にその個人又は事務所が満たさなければならない資格及び条件に関する事項を含む。 (j.1) 第8.1条に基づく書類,情報又は手数料の提出に関する事項。これには次のものを含む。 (i) 同条に基づいて電子的又は他の方式で提出することができる書類,情報又は手数料 (ii) かかる提出をすることのできる者及びこれに類する者,及び (iii) 長官が受領したとみなす時点 (j.2) 第8.2条に基づいて書類又は情報を記入又は記録することに関する事項 (j.3) 特許出願を取り下げる方法を規定する事項,及び第10条(4)及び(5)の適用上,優先権主張若しくは特許出願の取下をその日以前に行うべき日又はその日を決定する方法を規定する事項 (j.4) 次のものを含む優先権主張に関する事項 (i) 優先権主張をすべき期間 (ii) 第28.4条(2)にいう事項を長官に届け出る方式及び期間 (iii) 優先権主張を支持するために提出すべき書類,及び (iv) 優先権主張の取下 (j.5) 第35条(1)に基づいて出願審査の請求及びその所定の手数料の納付をすべき時期に関する事項 (j.6) 第38.1条の適用上,生物材料の寄託に関する事項 (j.7) 特許出願の一部として提出された明細書又は図面の補正の方法に関する事項 (j.8) 状況により正当化されると長官が納得した場合は,所定の条件に従うことを条件として,本法律により又はそれに基づいて何らかの事柄をするために定められた時期を延長する権限を長官に付与することに関する事項 (k) 本法律の何れかの条項に従って規定すべきその他の事項を規定することに関する事項,及び (l) 本法律の目的を達成するため,又は長官及びその他の特許庁の職員が本法律を適切に施行するのを確保するために必要な一般的事項 - 特許庁
Article 52-2-5 The provisions of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) inclusive (Cases Where a Professional Investor Will Be Deemed to Be a Customer Other Than a Professional Investor) and Article 34-3, paragraphs (5) and (6) (Cases Where a Juridical Person Who is a Customer Other than a Professional Investor will be Deemed to be a Professional Investor)) (Professional Investors), Section 2, Subsection 1 of that Chapter (excluding Articles 35 to 36-4 inclusive (Scope of Business Activities of Persons Who Engage in Type I Financial Instruments Services or Investment Management, Scope of Subsidiary Business Activities of Persons Who Only Engage in Type II Financial Instruments Services or Investment Advisory and Agency Services, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, Prohibition of Administration of Corporate Bonds, etc.), Article 37, paragraph (1), item (ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3, paragraph (1), items (ii) and (vi) and paragraph (3) (Delivery of Documents Prior to Conclusion of Contract), Articles 37-5 to 37-7 inclusive (Delivery of Documents Pertaining to the Receipt of a Security Deposit, Cancellation by Means of a Document, Obligation to Conclude a Contract, etc. with a Designated Dispute Resolution Organization), Article 38, items (i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39, paragraph (3) and paragraph (5) of that Article (Prohibition on Compensation for Losses, etc.) and Articles 40-2 to 40-5 inclusive (Best Execution Policy, Prohibition of Purchase and Sale, etc. Where Separate Management is not Ensured, Limitation on Sale and Purchase, etc. of Securities for Professional Investors, Obligation of Notification in Relation to Securities for Professional Investors)) (General Rules) and Article 45 (excluding items (iii) and (iv)) (Miscellaneous Provisions) of the Financial Instruments and Exchange Act shall apply mutatis mutandis to agency or intermediation for conclusion of Contracts for Specified Deposits, etc. pertaining to the Foreign Bank Agency Services provided by a Foreign Bank's Agent Bank (meaning a Bank which provides the Foreign Bank Agency Services after obtaining the authorization under Article 52-2, paragraph (1) or giving a notification under paragraph (2) of that Article; the same shall apply hereinafter). In this case, the terms "Contract for Financial Instruments Transaction," "Financial Instruments Business," and "soliciting to conclude, or concluding" in these provisions shall be deemed to be replaced with "Contract for a Specified Deposit, etc.," "agency or intermediation for the conclusion of a Contract for a Specified Deposit, etc.," and "soliciting to conclude or providing agency or intermediation for the conclusion" respectively, the term "Acts of Financial Instruments Transactions" in these provisions (excluding Article 34 of that Act) shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc.," the phrases "a contract to conduct Acts of Financial Instruments Transaction (meaning acts listed in the items of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer," "and has never concluded a Contract for Financial Instruments Transaction belonging to those specified by Cabinet Office Ordinance as the same kind as the Contract for Financial Instruments Transaction pertaining to said application (hereinafter referred to as a "Kind of Contract" in this Subsection) with said Professional Investor" and "concluding" in Article 34 of that Act shall be deemed to be replaced with "Contracts for Specified Deposits, etc. prescribed in Article 13-4 of the Banking Act," "and has never provided agency or intermediation for Contracts for Specified Deposits, etc. belonging to those specified by Cabinet Office Ordinance as the same kind as the Contracts for Specified Deposits, etc. pertaining to said application (hereinafter referred to as a "Kind of Contract" in this Subsection) with said Professional Investor" and "providing agency or intermediation for the conclusion of" respectively, the term "conclude" in Article 34-2, paragraph (5), item (ii) and Article 34-3, paragraph (4), item (ii) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "provide agency or intermediation for the conclusion of," the phrase "Subject Contract with" in Article 34-3, paragraph (2), item (iv), sub-item (a) of that Act shall be deemed to be replaced with "a Subject Contract through agency or intermediation by," the phrases "wishes to conclude" and "deliver to the customer a document containing the following matters in advance" in Article 37-3, paragraph (1) of that Act shall be deemed to be replaced with "provides agency or intermediation for the conclusion of" and "in addition to delivering to the customer a document containing the following matters in advance, provide information on the contents of contracts pertaining to the Deposits, etc. and other information that would be helpful for the Depositors, etc., pursuant to the provisions of Cabinet Office Ordinance, in order to contribute to the protection of Depositors, etc. (meaning the Depositors, etc. defined in Article 2, paragraph (5) of the Banking Act; hereinafter the same shall apply in this paragraph)" respectively, the term "a Financial Instruments Specialist, etc." in Article 37-3, paragraph (1), item (i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "the Principal Foreign Bank (meaning the Principal Foreign Bank defined in Article 52-2, paragraph (1) of the Banking Act) of the Foreign Bank's Agent Bank (meaning the Foreign Bank's Agent Bank defined in Article 52-2-5 of that Act)," the phrase "purchase and sale or other transactions of Securities (excluding purchase and sale on condition of repurchase for which the repurchase price is set in advance and other transactions specified by Cabinet Order) or Derivative Transactions (hereinafter collectively referred to as "Purchase and Sale or Other Transaction of Securities, etc." in this Article)," "Securities or Derivative Transactions (hereinafter collectively referred to as "Securities, etc." in this Article)," "the customer (in cases where a Trust Company, etc. (meaning a trust company or a financial institution that has obtained authorization under Article 1, paragraph (1) of the Act on Engagement in Trust Business by a Financial Institution; the same shall apply hereinafter) conducts purchase and sale of Securities or Derivative Transactions on the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article)" and "make up" in Article 39, paragraph (1), item (i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc.," "Contracts for Specified Deposits, etc.," "the customer" and "make up, not through the Contract for Specified Deposit, etc." respectively, the terms "Purchase and Sale or Other Transaction of Securities, etc." and "Securities, etc." in Article 39, paragraph (1), items (ii) and (iii) of that Act shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc." and "Contract for a Specified Deposit, etc." respectively, the phrase "make an addition" in Article 39, paragraph (1), item (ii) of that Act shall be deemed to be replaced with "make an addition, not through the Contract for Specified Deposit, etc.," the phrase "make an addition" in Article 39, paragraph (1), item (iii) of that Act shall be deemed to be replaced with "make an addition, not through the Contract for Specified Deposit, etc.," the term "Purchase and Sale or Other Transaction of Securities, etc." in Article 39, paragraph (2) of that Act shall be deemed to be replaced with "conclusion of Contracts for Specified Deposits, etc.," the phrase "that is specified by Cabinet Office Ordinance as a potential cause of" in Article 39, paragraph (3) of that Act shall be deemed to be replaced with "that may be a potential cause of," the phrases "Articles 37-2 to 37-6 inclusive, Article 40-2, paragraph (4), and Article 43-4" and "concluded" in Article 45, item (ii) of that Act shall be deemed to be replaced with "Article 37-3 (limited to the part pertaining to the delivery of documents under paragraph (1), the provisions of paragraph (1), items (ii) and (vi) and paragraph (3) shall be excluded) and Article 37-4" and "provided agency or intermediation for the conclusion thereof" respectively, and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加
第五十二条の二の五 金融商品取引法第三章第一節第五款(第三十四条の二第六項から第八項まで(特定投資家が特定投資家以外の顧客とみなされる場合)並びに第三十四条の三第五項及び第六項(特定投資家以外の顧客である法人が特定投資家とみなされる場合)を除く。)(特定投資家)、同章第二節第一款(第三十五条から第三十六条の四まで(第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止、社債の管理の禁止等)、第三十七条第一項第二号(広告等の規制)、第三十七条の二(取引態様の事前明示義務)、第三十七条の三第一項第二号及び第六号並びに第三項(契約締結前の書面の交付)、第三十七条の五から第三十七条の七まで(保証金の受領に係る書面の交付、書面による解除、指定紛争解決機関との契約締結義務等)、第三十八条第一号及び第二号並びに第三十八条の二(禁止行為)、第三十九条第三項ただし書及び第五項(損失補てん等の禁止)並びに第四十条の二から第四十条の五まで(最良執行方針等、分別管理が確保されていない場合の売買等の禁止、特定投資家向け有価証券の売買等の制限、特定投資家向け有価証券に関する告知義務)を除く。)(通則)及び第四十五条(第三号及び第四号を除く。)(雑則)の規定は、外国銀行代理銀行(第五十二条の二第一項の認可を受け、又は同条第二項の規定による届出をして外国銀行代理業務を営んでいる銀行をいう。以下同じ。)が行う外国銀行代理業務に係る特定預金等契約の締結の代理又は媒介について準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定預金等契約」と、「金融商品取引業」とあるのは「特定預金等契約の締結の代理又は媒介の業務」と、「締結の勧誘又は締結」とあるのは「締結の勧誘又は締結の代理若しくは媒介」と、これらの規定(同法第三十四条の規定を除く。)中「金融商品取引行為」とあるのは「特定預金等契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為(第二条第八項各号に掲げる行為をいう。以下同じ。)を行うことを内容とする契約」とあるのは「銀行法第十三条の四に規定する特定預金等契約」と、「を過去に当該特定投資家との間で締結」とあるのは「の締結の代理又は媒介を過去に当該特定投資家との間で」と、「を締結する」とあるのは「の締結の代理又は媒介をする」と、同法第三十四条の二第五項第二号及び第三十四条の三第四項第二号中「締結する」とあるのは「締結の代理又は媒介をする」と、同条第二項第四号イ中「と対象契約」とあるのは「による代理若しくは媒介により対象契約」と、同法第三十七条の三第一項中「を締結しようとするとき」とあるのは「の締結の代理又は媒介を行うとき」と、「交付しなければならない」とあるのは「交付するほか、預金者等(銀行法第二条第五項に規定する預金者等をいう。以下この項において同じ。)の保護に資するため、内閣府令で定めるところにより、当該特定預金等契約の内容その他預金者等に参考となるべき情報の提供を行わなければならない」と、同項第一号中「金融商品取引業者等」とあるのは「外国銀行代理銀行(銀行法第五十二条の二の五に規定する外国銀行代理銀行をいう。)の所属外国銀行(同法第五十二条の二第一項に規定する所属外国銀行をいう。)」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。)又はデリバティブ取引(以下この条において「有価証券売買取引等」という。)」とあるのは「特定預金等契約の締結」と、「有価証券又はデリバティブ取引(以下この条において「有価証券等」という。)」とあるのは「特定預金等契約」と、「顧客(信託会社等(信託会社又は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の認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。)」とあるのは「顧客」と、「補足するため」とあるのは「補足するため、当該特定預金等契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、「有価証券等」とあるのは「特定預金等契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定預金等契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定預金等契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定預金等契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同法第四十五条第二号中「第三十七条の二から第三十七条の六まで、第四十条の二第四項及び第四十三条の四」とあるのは「第三十七条の三(第一項の書面の交付に係る部分に限り、同項第二号及び第六号並びに第三項を除く。)及び第三十七条の四」と、「締結した」とあるのは「締結の代理若しくは媒介をした」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(3) The provisions of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) and Article 34-3, paragraph (5) and paragraph (6)) (Professional Investors) and Article 45 (excluding item (iii) and item (iv)) (Miscellaneous Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract (which means a mutual aid contract specified by an ordinance of the competent ministry as one which carries the risk of incurring a loss [which means the risk that the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said mutual aid contract would exceed the total amount of mutual aid money, etc. prescribed in Article 58, paragraph (6) to be acquired by said user as a result of the conclusion of said mutual aid contract] due to fluctuations in the money rate, value of currencies, quotations on the financial instruments market prescribed in Article 2, paragraph (14) of the same Act, and other indicators; hereinafter the same shall apply in the following paragraph) by a cooperative engaged in mutual aid activities; and the provisions of Section 1, Subsection 1 of the same Chapter (excluding Articles 35 to 36-4, Article 37, paragraph (1), item (ii), Article 37-2, Article 37-3, paragraph (1), item (ii) and item (vi) and paragraph (3), Article 37-5, Article 37-6, Article 38, item (i) and item (ii), Article 38-2, the proviso to Article 39, paragraph (3), Article 39, paragraph (5), Article 40-2, and Article 40-3) (General Rules) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract by a cooperative engaged in mutual aid activities or a mutual aid agent or to acting as an agent or intermediary therefor. In this case, the term "contract for a financial instruments transaction" in these provisions shall be deemed to be replaced with "specified mutual aid contract"; the term "financial instruments business" in these provisions shall be deemed to be replaced with "conclusion of a specified mutual aid contract or acting as an agent or intermediary therefor"; the term "Cabinet Office Ordinance" in these provisions (excluding the provisions of the main clause of Article 39, paragraph (3) of the same Act) shall be deemed to be replaced with "ordinance of the competent ministry"; the term "financial instruments business act" in these provisions (excluding the provisions of Article 34 of the same Act) shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "contract to conduct financial instruments business acts (meaning acts listed in each item of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of the same Act shall be deemed to be replaced with "specified mutual aid contract prescribed in Article 9-7-5, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "intends to conclude a contract for a financial instruments transaction" in Article 37-3, paragraph (1) of the same Act shall be deemed to be replaced with "intends to conclude a contract for a financial instruments transaction, or acts as an agent or intermediary for such conclusion"; the term "the following matters" in the same paragraph shall be deemed to be replaced with "the following matters and other important matters out of the provisions of the mutual aid contract prescribed in Article 300, paragraph (1), item (i) of the Insurance Business Act as applied mutatis mutandis by replacing terms pursuant to Article 9-7-5, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act"; the term "financial instruments business operator, etc." in item (i) of the same paragraph shall be deemed to be replaced with "cooperative engaged in mutual aid activities (which means a cooperative engaged in mutual aid activities prescribed in Article 9-7-5, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply) or the cooperative for which said mutual aid agent (which means a mutual aid agent prescribed in paragraph (2) of the same Article) carries out mutual aid activities under entrustment"; the phrase "sales and purchase or any other transaction of securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or transaction of derivatives (hereinafter referred to as 'sales and purchase or transaction of securities, etc.' in this Article)" in Article 39, paragraph (1), item (i) of the same Act shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "securities or transaction of derivatives (hereinafter referred to as 'securities, etc.' in this Article)" in the same item shall be deemed to be replaced with "specified mutual aid contract"; the phrase "customer (in the case where a trust company, etc. [meaning a trust company or financial institution that has obtained approval under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter] conducts the sales and purchase of securities or transaction of derivatives for the account of the person who sets up a trust under a trust contract, including such person who sets up the trust; hereinafter the same shall apply in this Article)" in the same item shall be deemed to be replaced with "user"; the term "loss" in the same item shall be deemed to be replaced with "loss (which means, in the case where the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said specified mutual aid contract exceeds the total amount of mutual aid money, etc. [which means mutual aid money, etc. prescribed in Article 58, paragraph (6) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply in this item] to be acquired by said user as a result of the conclusion of said specified mutual aid contract, the amount obtained by deducting the total amount of said mutual aid money, etc. from the total amount of said mutual aid premiums; hereinafter the same shall apply in this Article)"; the phrase "property benefit will be provided to the customer or such third party in order for the financial instruments business operator, etc. or the third party to compensate or make up for" in the same item shall be deemed to be replaced with "property benefit will be provided to the customer or such third party, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or the third party to compensate or make up for"; the term "sales and purchase or transaction of securities, etc." in item (ii) and item (iii) of the same paragraph shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the term "securities, etc." in the same provisions shall be deemed to be replaced with "specified mutual aid contract"; the phrase "property benefit will be provided to the customer in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (ii) of the same paragraph shall be deemed to be replaced with "property benefit will be provided to the customer, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the phrase "providing property benefit to a customer or a third party or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (iii) of the same paragraph shall be deemed to be replaced with "providing property benefit to a customer or a third party, separately from said specified mutual aid contract, or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the term "sales and purchase or transaction of securities, etc." in paragraph (2) of the same Article shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "that is designated by a Cabinet Office Ordinance as a potential cause" in paragraph (3) of the same Article shall be deemed to be replaced with "that is a potential cause"; the phrase "Articles 37-2 to 37-6, Article 40-2, paragraph (4), and Article 43-4" in Article 45, item (ii) of the same Act shall be deemed to be replaced with "Article 37-3 (limited to the portions pertaining to the matters listed in the items of paragraph (1), and excluding item (ii) and item (vi) of the same paragraph and paragraph (3)) and Article 37-4"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
3 金融商品取引法(昭和二十三年法律第二十五号)第三章第一節第五款(第三十四条の二第六項から第八項まで並びに第三十四条の三第五項及び第六項を除く。)(特定投資家)及び第四十五条(第三号及び第四号を除く。)(雑則)の規定は共済事業を行う協同組合が行う特定共済契約(金利、通貨の価格、同法第二条第十四項に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ(当該共済契約が締結されることにより利用者の支払うこととなる共済掛金の合計額が、当該共済契約が締結されることにより当該利用者の取得することとなる第五十八条第六項に規定する共済金等の合計額を上回ることとなるおそれをいう。)がある共済契約として主務省令で定めるものをいう。以下この項において同じ。)の締結について、同章第二節第一款(第三十五条から第三十六条の四まで、第三十七条第一項第二号、第三十七条の二、第三十七条の三第一項第二号及び第六号並びに第三項、第三十七条の五、第三十七条の六、第三十八条第一号及び第二号、第三十八条の二、第三十九条第三項ただし書及び第五項、第四十条の二並びに第四十条の三を除く。)(通則)の規定は共済事業を行う協同組合又は共済代理店が行う特定共済契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定共済契約」と、「金融商品取引業」とあるのは「特定共済契約の締結又はその代理若しくは媒介の事業」と、これらの規定(同法第三十九条第三項本文の規定を除く。)中「内閣府令」とあるのは「主務省令」と、これらの規定(同法第三十四条の規定を除く。)中「金融商品取引行為」とあるのは「特定共済契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為(第二条第八項各号に掲げる行為をいう。以下同じ。)を行うことを内容とする契約」とあるのは「中小企業等協同組合法第九条の七の五第三項に規定する特定共済契約」と、同法第三十七条の三第一項中「締結しようとするとき」とあるのは「締結しようとするとき、又はその締結の代理若しくは媒介を行うとき」と、「次に掲げる事項」とあるのは「次に掲げる事項その他中小企業等協同組合法第九条の七の五第二項において読み替えて準用する保険業法第三百条第一項第一号に規定する共済契約の契約条項のうち重要な事項」と、同項第一号中「金融商品取引業者等」とあるのは「共済事業を行う協同組合(中小企業等協同組合法第九条の七の五第一項に規定する共済事業を行う協同組合をいう。以下この号において同じ。)又は当該共済代理店(同条第二項に規定する共済代理店をいう。)がその委託を受けた共済事業を行う協同組合」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。)又はデリバティブ取引(以下この条において「有価証券売買取引等」という。)」とあるのは「特定共済契約の締結」と、「有価証券又はデリバティブ取引(以下この条において「有価証券等」という。)」とあるのは「特定共済契約」と、「顧客(信託会社等(信託会社又は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の認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。)」とあるのは「利用者」と、「損失」とあるのは「損失(当該特定共済契約が締結されることにより利用者の支払う共済掛金の合計額が当該特定共済契約が締結されることにより当該利用者の取得する共済金等(中小企業等協同組合法第五十八条第六項に規定する共済金等をいう。以下この号において同じ。)の合計額を上回る場合における当該共済掛金の合計額から当該共済金等の合計額を控除した金額をいう。以下この条において同じ。)」と、「補足するため」とあるのは「補足するため、当該特定共済契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、「有価証券等」とあるのは「特定共済契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定共済契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定共済契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同法第四十五条第二号中「第三十七条の二から第三十七条の六まで、第四十条の二第四項及び第四十三条の四」とあるのは「第三十七条の三(第一項各号に掲げる事項に係る部分に限り、同項第二号及び第六号並びに第三項を除く。)及び第三十七条の四」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
Sec.5 Functions of the Intellectual Property Office (IPO) 5.1. To administer and implement the State policies declared in this Act, there is hereby created the Intellectual Property Office (IPO) which shall have the following functions: (a) Examine applications for grant of letters patent for inventions and register utility models and industrial designs; (b) Examine applications for the registration of marks, geographic indication, integrated circuits; (c) Register technology transfer arrangements and settle disputes involving technology transfer payments covered by the provisions of Part II, Chapter IX on Voluntary Licensing and develop and implement strategies to promote and facilitate technology transfer; (d) Promote the use of patent information as a tool for technology development; (e) Publish regularly in its own publication the patents, marks, utility models and industrial designs, issued and approved, and the technology transfer arrangements registered; (f) Administratively adjudicate contested proceedings affecting intellectual property rights; and (g) Coordinate with other government agencies and the private sector efforts to formulate and implement plans and policies to strengthen the protection of intellectual property rights in the country.例文帳に追加
第5条 知的財産庁(IPO)の任務 5.1本法において宣言する国家の政策を管理し,及び実施するために,次の任務を有する知的財産庁(IPO)を設立する。 (a)発明についての特許証付与のための出願を審査し,並びに実用新案及び意匠を登録すること (b)標章,地理的表示及び集積回路の登録のための出願を審査すること (c)自発的ライセンス許諾に関する第2部第9章の規定にいう技術移転取決めを登録し,及び技術移転支払に関する紛争を解決し,並びに技術移転を促進し,及び援助するための戦略を開発し,並びに実施すること (d)技術開発のための手段としての特許情報の利用を促進すること (e)付与され又は承認された特許,標章,実用新案及び意匠並びに登録された技術移転取決めを公報において定期的に公表すること (f)知的所有権に影響する異議手続について行政上裁定すること (g)フィリピンにおける知的所有権の保護を強化するための計画及び政策を立案し,並びに実施するための取組について他の政府機関及び民間機関と調整すること - 特許庁
Article 220-3 The provisions of Articles 6 to 9 inclusive of the Act on Sales, etc. of Financial Products (Act No. 101 of 2000) shall apply mutatis mutandis to the conclusion of a Brokerage Contract by a Futures Commission Merchant. In this case, the term "preceding Article" in Article 6, paragraph (1) of the same Act shall be deemed to be replaced with "Article 218, paragraph (3) of the Commodity Exchange Act," the phrase "failing to explain important matters or making provision, etc. of conclusive evaluations" in Article 7 of the same Act shall be deemed to be replaced with "violating the provisions of Article 214 (limited to the part pertaining to item (i)) of the Commodity Exchange Act or failing to explain the matters listed in Article 217, paragraph (1), items (i) to (iii) inclusive of the same Act," the phrase "contract pertaining to the sale of said financial product" in Article 9, paragraph (2), item (i) of the same Act shall be deemed to be replaced with "Brokerage Contract set forth in Article 214, item (ii) of the Commodity Exchange Act" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加
第二百二十条の三 金融商品の販売等に関する法律(平成十二年法律第百一号)第六条から第九条までの規定は、商品取引員が行う受託契約の締結について準用する。この場合において、同法第六条第一項中「前条」とあるのは「商品取引所法第二百十八条第三項」と、同項及び同法第七条中「重要事項について説明をしなかったこと又は断定的判断の提供等を行ったこと」とあるのは「商品取引所法第二百十四条(第一号に係る部分に限る。)の規定に違反したこと又は同法第二百十七条第一項第一号から第三号までに掲げる事項について説明をしなかったこと」と、同法第九条第二項第一号中「当該金融商品の販売に係る契約」とあるのは「商品取引所法第二百十四条第二号の受託契約」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(ix)-2 A person who has been sentenced to imprisonment with or without work on the charge of a crime provided for in Part II, Chapters XII, XVI to XIX, XXIII, XXVI, XXVII, XXXI, XXXIII, XXXVI, XXXVII or XXXIX of the Penal Code of Japan (Act No. 45 of 1907), or in Article 1, 1-2 or 1-3 (except for the parts pertaining to Article 222 or 261 of the Penal Code of Japan) of the Act on Punishment of Physical Violence and Others (Act No. 60 of 1926), or the Act for Prevention and Disposition of Robbery, Theft, and Other Related Matters (Act No. 9 of 1930), or Article 15 or 16 of the Act on Prohibition of Possession of Special Picking Tools, and Other Related Matters(Act No. 65 of 2003) during his/her stay in Japan with the status of residence listed in the left-hand column of Appended Table I, who subsequently left Japan and whose sentence became final and binding when he or she was outside of Japan, and for whom 5 years have not yet elapsed from the date when the sentence became final and binding. 例文帳に追加
九の二 別表第一の上欄の在留資格をもつて本邦に在留している間に刑法 (明治四十年法律第四十五号)第二編第十二章 、第十六章から第十九章まで、第二十三章、第二十六章、第二十七章、第三十一章、第三十三章、第三十六章、第三十七章若しくは第三十九章の罪、暴力行為等処罰に関する法律(大正十五年法律第六十号)第一条、第一条ノ二若しくは第一条ノ三(刑法第二百二十二条 又は第二百六十一条 に係る部分を除く。)の罪、盗犯等の防止及び処分に関する法律(昭和五年法律第九号)の罪又は特殊開錠用具の所持の禁止等に関する法律(平成十五年法律第六十五号)第十五条若しくは第十六条の罪により懲役又は禁錮に処する判決の宣告を受けた者で、その後出国して本邦外にある間にその判決が確定し、確定の日から五年を経過していないもの - 日本法令外国語訳データベースシステム
(ix)-2 A person who has been sentenced to imprisonment with or without work on the charge of a crime provided for in Part II, Chapters XII, XVI to XIX, XXIII, XXVI, XXVII, XXXI, XXXIII, XXXVI, XXXVII or XXXIX of the Penal Code of Japan (Act No. 45 of 1907), or in Article 1, 1-2 or 1-3 (except for the parts pertaining to Article 222 or 261 of the Penal Code of Japan) of the Act on Punishment of Physical Violence and Others (Act No. 60 of 1926), or the Act for Prevention and Disposition of Robbery, Theft, and Other Related Matters (Act No. 9 of 1930), or Article 15 or 16 of the Act on Prohibition of Possession of Special Picking Tools, and Other Related Matters (Act No. 65 of 2003) during his/her stay in Japan with the status of residence listed in the left-hand column of Appended Table I, who subsequently left Japan and whose sentence became final and binding when he or she was outside of Japan, and for whom 5 years have not yet elapsed from the date when the sentence became final and binding. 例文帳に追加
九の二 別表第一の上欄の在留資格をもつて本邦に在留している間に刑法(明治四十年法律第四十五号)第二編第十二章、第十六章から第十九章まで、第二十三章、第二十六章、第二十七章、第三十一章、第三十三章、第三十六章、第三十七章若しくは第三十九章の罪、暴力行為等処罰に関する法律(大正十五年法律第六十号)第一条、第一条ノ二若しくは第一条ノ三(刑法第二百二十二条又は第二百六十一条に係る部分を除く。)の罪、盗犯等の防止及び処分に関する法律(昭和五年法律第九号)の罪又は特殊開錠用具の所持の禁止等に関する法律(平成十五年法律第六十五号)第十五条若しくは第十六条の罪により懲役又は禁錮に処する判決の宣告を受けた者で、その後出国して本邦外にある間にその判決が確定し、確定の日から五年を経過していないもの - 日本法令外国語訳データベースシステム
(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the ratio of shareholding of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them). 例文帳に追加
二 当該外国法人と他の外国法人(その発行済株式等の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。)との間に一又は二以上の外国法人(以下この項において「出資関連外国法人」という。)が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合(当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係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
(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose voting rights are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the voting rights: The ratio obtained by multiplying the ratio of voting rights of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of voting rights pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them). 例文帳に追加
二 当該外国法人と他の外国法人(その議決権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。)との間に一又は二以上の外国法人(以下この項において「出資関連外国法人」という。)が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が議決権の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る議決権割合、当該他の外国法人の出資関連外国法人に係る議決権割合、出資関連外国法人の他の出資関連外国法人に係る議決権割合及び出資関連外国法人の当該外国法人に係る議決権割合を順次乗じて計算した割合(当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係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
(ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the claims vested in the shares, etc.: The ratio obtained by multiplying the ratio of claims of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of claims pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them). 例文帳に追加
二 当該外国法人と他の外国法人(その株式等の請求権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。)との間に一又は二以上の外国法人(以下この項において「出資関連外国法人」という。)が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の請求権の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る請求権割合、当該他の外国法人の出資関連外国法人に係る請求権割合、出資関連外国法人の他の出資関連外国法人に係る請求権割合及び出資関連外国法人の当該外国法人に係る請求権割合を順次乗じて計算した割合(当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係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 166 The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term "resident" shall be deemed to be replaced with "nonresident, or a nonresident who performs operations both in and outside Japan," and the term "withholding records" shall be deemed to be replaced with "withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance" ; in Article 120(4), the phrase "resident who performs operations" shall be deemed to be replaced with "nonresident who performs operations in Japan" ; in Article 143 (Blue Return), the phrase "performs operations" shall be deemed to be replaced with "performs operations in Japan" ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase "commenced operations" shall be deemed to be replaced with "commenced operations in Japan." 例文帳に追加
第百六十六条 前編第五章(居住者に係る申告、納付及び還付)の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号(確定所得申告)中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条(青色申告)中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条(青色申告の承認の申請)及び第百四十七条(青色申告の承認があつたものとみなす場合)中「業務を開始した」とあるのは「業務を国内において開始した」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
(5) The provisions of Article 15-6, paragraph (2) and paragraph (4) (excluding item (ii)), Article 16, paragraph (4) (limited to the part pertaining to public human resources development facilities established by the State) and paragraph (6), and Article 23, paragraph (3) shall apply mutatis mutandis to Polytechnic Universities, and the provisions of Article 19 to Article 22 shall apply mutatis mutandis to vocational training provided at Polytechnic Universities. In this case, the term "vocational training prescribed in said relevant items" in Article 15-6, paragraph (2) and the term "vocational training as prescribed in the items of paragraph (1)" in paragraph (4) of the same Article shall be deemed to be replaced with "the business prescribed in Article 27, paragraph (1)"; the term "public human resources development facilities" in Article 21, paragraph (1) and Article 22 shall be deemed to be replaced with "Polytechnic Universities"; and the term "receive public vocational training" in Article 23, paragraph (3) shall be deemed to be replaced with "receive instructor training (meaning instructor training as prescribed in Article 27, paragraph (1)) or vocational training." 例文帳に追加
5 第十五条の六第二項及び第四項(第二号を除く。)、第十六条第四項(国が設置する公共職業能力開発施設に係る部分に限る。)及び第六項並びに第二十三条第三項の規定は職業能力開発総合大学校について、第十九条から第二十二条までの規定は職業能力開発総合大学校において行う職業訓練について準用する。この場合において、第十五条の六第二項中「当該各号に規定する職業訓練」とあり、及び同条第四項中「第一項各号に規定する職業訓練」とあるのは「第二十七条第一項に規定する業務」と、第二十一条第一項及び第二十二条中「公共職業能力開発施設」とあるのは「職業能力開発総合大学校」と、第二十三条第三項中「公共職業訓練を受ける」とあるのは「指導員訓練(第二十七条第一項に規定する指導員訓練をいう。)又は職業訓練を受ける」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
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