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例文

Article 16-5 (1) In addition to the cases specified in Article 16-3-2, paragraph (1) and paragraph (2), when a municipal mayor, etc. finds it necessary for prevention of fire involving storage or handling of hazardous materials, he/she may order the owner, manager or possessor of every facility that is found to be storing or handling the designated quantity or a larger quantity of hazardous materials (hereinafter referred to as a "storage facility, etc." in this paragraph), to submit information materials or request such persons to make reports, or may have his/her official engaged in the fire service affairs enter the storage facility, etc., and inspect the position, structure or equipment of the facility and the storage or handling of hazardous materials conducted there, ask questions of any related person or take away hazardous materials or other materials suspected of being hazardous materials, limited to the maximum quantity required for testing. 例文帳に追加

第十六条の五 市町村長等は、第十六条の三の二第一項及び第二項に定めるもののほか、危険物の貯蔵又は取扱いに伴う火災の防止のため必要があると認めるときは、指定数量以上の危険物を貯蔵し、若しくは取り扱つていると認められるすべての場所(以下この項において「貯蔵所等」という。)の所有者、管理者若しくは占有者に対して資料の提出を命じ、若しくは報告を求め、又は当該消防事務に従事する職員に、貯蔵所等に立ち入り、これらの場所の位置、構造若しくは設備及び危険物の貯蔵若しくは取扱いについて検査させ、関係のある者に質問させ、若しくは試験のため必要な最少限度の数量に限り危険物若しくは危険物であることの疑いのある物を収去させることができる。 - 日本法令外国語訳データベースシステム

I would like to refrain from commenting directly on the activities of foreign law enforcement authorities. This is a point that the FSA has been aware of since last autumn and that has been pointed out in the first report of Minister Watanabe's Financial Markets Strategy Team, but behind the fact that the subprime mortgage problem has led to a criminal case is the fact that this problem is related to a business model known as "originate-to-distribute" (which creates credit on the premise that risks will be transferred from the originator to other parties), based on the financial engineering technique of securitization. 例文帳に追加

海外の司法当局・警察当局の動きについて直接コメントすることは差し控えたいと思いますけれども、このサブプライム・ローン問題をめぐってこういう動きに発展したということの背景には、昨年の秋以来金融庁としては基本的な認識としてそういう問題点を認識しておりましたし、渡辺大臣の「金融市場戦略チーム」の第一次報告にも述べておりますけれども、証券化という金融技術を前提とした、いわゆるオリジネイト・トゥ・ディストリビュート(originate-to-distribute)というビジネスモデル(自らは保有せず他に移転することを前提に信用を創造するというビジネスモデル)は、原債権が貸し手と借り手との間で創造された後、証券化商品の組成者(アレンジャー)によって証券化を経て、最終的に投資家に販売されるまでの一連の流れで構成されているわけであります。 - 金融庁

(3) With regard to directors, the provisions of Article 357, paragraph (1) of the Companies, Act, Article 360, paragraph (1) of the same Act as applied by replacing the terms pursuant to the provisions of paragraph (3) of the same Article, and Article 361 of the same Act shall apply mutatis mutandis; and with regard to auditors, the provisions of Article 343, paragraph (1) and paragraph (2), Article 345, paragraphs (1) to (3), Article 381 (excluding paragraph (1)), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), and Articles 384 to 388 of the same Act shall apply mutatis mutandis. In this case, the term "accounting advisors" in Article 345, paragraph (1) and paragraph (2) of the same Act shall be deemed to be replaced with "auditors," the term "the directors (or, for a company with board of directors, to the board of directors)" in Article 382 of the same Act shall be deemed to be replaced with "the council," the term "Ordinance of the Ministry of Justice" in Article 384 of the same Act shall be deemed to be replaced with "ordinance of the competent ministry," the terms "company with auditors (including a stock company the articles of association of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting)" and "company with auditors" in Article 388 of the same Article shall be deemed to be replaced with "cooperative," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

3 理事については会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項及び同法第三百六十一条の規定を、監事については同法第三百四十三条第一項及び第二項、第三百四十五条第一項から第三項まで、第三百八十一条(第一項を除く。)、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項並びに第三百八十四条から第三百八十八条までの規定をそれぞれ準用する。この場合において、同法第三百四十五条第一項及び第二項中「会計参与」とあるのは「監事」と、同法第三百八十二条中「取締役(取締役会設置会社にあっては、取締役会)」とあるのは「理事会」と、同法第三百八十四条中「法務省令」とあるのは「主務省令」と、同法第三百八十八条中「監査役設置会社(監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。)」とあり、及び「監査役設置会社」とあるのは「組合」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

(2) In cases where the sale and purchase of Specified Assets (excluding Designated Assets and those specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this paragraph) and other transactions specified by a Cabinet Order have been carried out between the Investment Corporation investing the assets and the Asset Management Company, one of its directors or executive officers, any other Investment Corporation that invests assets, an Interested Person, etc., or any other person specified by a Cabinet Order, the Asset Management Company shall, pursuant to the provisions of a Cabinet Office Ordinance, deliver documents stating the matters related to the transaction(s) to the Investment Corporation, the other Investment Corporation investing assets (limited to one whose investments are of the same type of assets as the Specified Assets), and any other person specified by a Cabinet Order. 例文帳に追加

2 資産運用会社は、資産の運用を行う投資法人と自己又はその取締役若しくは執行役、資産の運用を行う他の投資法人、利害関係人等その他の政令で定める者との間における特定資産(指定資産及び内閣府令で定めるものを除く。以下この項において同じ。)の売買その他の政令で定める取引が行われたときは、内閣府令で定めるところにより、当該取引に係る事項を記載した書面を当該投資法人、資産の運用を行う他の投資法人(当該特定資産と同種の資産を投資の対象とするものに限る。)その他政令で定める者に交付しなければならない。 - 日本法令外国語訳データベースシステム

例文

Article 1 The purposes of this Act are to improve health and medical care and to enhance the welfare of citizens. With regard to people who are under condition of need for long-term care due to disease, etc., as a result of physical or emotional changes caused by aging, and who require care such as for bathing, bodily waste elimination, meals, etc., and require the functional training, nursing, management of medical treatment, and other medical care, these purposes are to be accomplished by establishing a long-term care insurance system based on the principle of the cooperation of citizens, solidarity, and determining necessary matters concerning related insurance benefits, etc., in order to provide benefits pertaining to necessary health and medical services and public aid services so that these people are able to maintain dignity and an independent daily life routine according to each person's own level of abilities. 例文帳に追加

第一条 この法律は、加齢に伴って生ずる心身の変化に起因する疾病等により要介護状態となり、入浴、排せつ、食事等の介護、機能訓練並びに看護及び療養上の管理その他の医療を要する者等について、これらの者が尊厳を保持し、その有する能力に応じ自立した日常生活を営むことができるよう、必要な保健医療サービス及び福祉サービスに係る給付を行うため、国民の共同連帯の理念に基づき介護保険制度を設け、その行う保険給付等に関して必要な事項を定め、もって国民の保健医療の向上及び福祉の増進を図ることを目的とする。 - 日本法令外国語訳データベースシステム


例文

(2) Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension B" in this paragraph) has become entitled to the right to receive other insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension A" in this paragraph) in respect of the same injury or disease resulting from an employment-related cause or commuting (hereinafter referred to as "the same injury or disease" in this Article), and the right to receive Pension B has been extinguished, if Pension B has been paid for a period from the month following the month in which the right thereto was extinguished, that payment of Pension B shall be deemed to be a down payment on Pension A. Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family) has become entitled to the right to receive a temporary absence from work compensation benefit or temporary absence from work benefits, or disability compensation lump sum payment or disability lump sum payment in respect of the same injury or disease, and the right to receive said insurance benefits in pension form has been extinguished, the same shall apply if said insurance benefits in pension form have been paid for a period from the month following the month in which the right thereto was extinguished. 例文帳に追加

2 同一の業務上の事由又は通勤による負傷又は疾病(以下この条において「同一の傷病」という。)に関し、年金たる保険給付(遺族補償年金及び遺族年金を除く。以下この項において「乙年金」という。)を受ける権利を有する労働者が他の年金たる保険給付(遺族補償年金及び遺族年金を除く。以下この項において「甲年金」という。)を受ける権利を有することとなり、かつ、乙年金を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として乙年金が支払われたときは、その支払われた乙年金は、甲年金の内払とみなす。同一の傷病に関し、年金たる保険給付(遺族補償年金及び遺族年金を除く。)を受ける権利を有する労働者が休業補償給付若しくは休業給付又は障害補償一時金若しくは障害一時金を受ける権利を有することとなり、かつ、当該年金たる保険給付を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として当該年金たる保険給付が支払われたときも、同様とする。 - 日本法令外国語訳データベースシステム

(3) A Bank Holding Company shall, when it intends to have a Company Eligible for Subsidiary Company which is a Bank or which falls under any of the categories listed in items (i) to (x) inclusive and (xii) of paragraph (1) (excluding that which exclusively engages in Dependent Business or business specified by a Cabinet Office Ordinance as that being incidental or related exclusively to Banking Business (in the case of a company which engages in Dependent Business, limited to that engages in it mainly for business conducted by a subsidiary Bank of the Bank Holding Company))(hereinafter such a Company Eligible for Subsidiary Company shall be referred to as a "Bank, etc. Eligible for Subsidiary Company" in this Article and paragraph (4), item(iv) of the following Article) become its Subsidiary Company, obtain authorization from the Prime Minister in advance, except when an authorization for Merger, company split or acquiring business from other company is to be obtained pursuant to the provisions of paragraph (1) to (3) inclusive of Article 52-35. 例文帳に追加

3 銀行持株会社は、子会社対象会社のうち、銀行又は第一項第一号から第十号まで若しくは第十二号に掲げる会社(従属業務又は銀行業に付随し、若しくは関連する業務として内閣府令で定めるものを専ら営む会社(従属業務を営む会社にあつては、主として当該銀行持株会社の子会社である銀行の営む業務のためにその業務を営んでいる会社に限る。)を除く。)(以下この条及び次条第四項第四号において「子会社対象銀行等」という。)を子会社としようとするときは、第五十二条の三十五第一項から第三項までの規定により合併、会社分割又は事業の譲受けの認可を受ける場合を除き、あらかじめ、内閣総理大臣の認可を受けなければならない。 - 日本法令外国語訳データベースシステム

On January 3, 2000, the US Government established an interim final rule implementing the International Dolphin Conservation Program Act and promised (1) to lift the current ban and conditionally accept imports of yellowfin tuna from IDCP members, (2) to allow round haul netters to fish for yellowfin tuna in the Eastern Tropical Pacific Ocean, and (3) to ensure origin and related verification of yellowfin tuna imported from the Eastern Tropical Pacific Ocean. Ecuador, El Salvador, Mexico, Panama, Spain and Venezuela submitted import license applications. The US Government granted applications to Mexico on April 12, 2000, to Ecuador on May 31, 2000, to El Salvador on December 31, 2003, and to Spain on June 9, 2005.例文帳に追加

その後、米国政府は、2000年1月3日に、国際イルカ保護計画法の暫定最終実施規定(Interim final rule implementation)を制定し、⑴国際イルカ保護計画に加盟している諸国(現在輸入禁止)からキハダマグロの米国への輸入を一定の条件下で認める、⑵米国の巻き網漁船による東部熱帯太平洋海域でのキハダマグロの漁獲を認める、⑶東部熱帯太平洋海域から輸入されるキハダマグロの適正な追跡および検証を保証する、との点を公表し、エクアドル、エルサルバドル、メキシコ、パナマ、スペインおよびベネズエラから輸出承認申請を受け、2000年4月12日にメキシコおよび2000年5月31日にエクアドルから、2003年12月31日にエルサルバドルから、また、2005年6月9日にスペインからの輸出を承認した。 - 経済産業省

Article 12 (1) The employer shall, as provided for by the Ordinance of the Ministry of Health, Labour and Welfare, appoint a Health Officer in accordance with the classification of the work at the said workplace concerned from among those who have obtained a license from the Director of the Prefectural Labor Bureau or those in possession of the qualification provided for by the Ordinance of the Ministry of Health, Labour and Welfare, at each workplace of the scale defined by Cabinet Order, and have the said health officer take charge of the technical matters related to health among the matters listed in each item of paragraph (1) of Article 10. (In a case in which persons in charge of the management of technical matters pursuant to the provisions of paragraph (2) of Article 25-2 are appointed, the matters listed in each item of paragraph (1) of the same Article shall not be applied.) 例文帳に追加

第十二条 事業者は、政令で定める規模の事業場ごとに、都道府県労働局長の免許を受けた者その他厚生労働省令で定める資格を有する者のうちから、厚生労働省令で定めるところにより、当該事業場の業務の区分に応じて、衛生管理者を選任し、その者に第十条第一項各号の業務(第二十五条の二第二項の規定により技術的事項を管理する者を選任した場合においては、同条第一項各号の措置に該当するものを除く。)のうち衛生に係る技術的事項を管理させなければならない。 - 日本法令外国語訳データベースシステム

例文

The following trademarks are protected in the territory of the Czech Republic trademarks registered in the Register of trade marks (hereinafter referred to as "the Register") maintained by the Industrial Property Office (hereinafter referred to as "the Office") (hereinafter referred to as "national trade marks"), trademarks registered with effects for the Czech Republic in the register maintained by the International Bureau of the World Intellectual Property Organization on the basis of an international application within the meaning of the Madrid Agreement concerning the International Registration of Marks or of the Protocol to the Madrid Agreement (hereinafter referred to as "international trade marks"), trademarks registered in the register maintained by the Office for Harmonization in the Internal Market (trademarks and designs) on the basis of the Council Regulation on the Community trade mark (hereinafter referred to as the "Council Regulation") (hereinafter referred to as "the Community trademarks"), trademarks which are well known in the territory of the Czech Republic within the meaning of Article 6bis of the Paris Convention for the Protection of Industrial Property (hereinafter referred to as "the Paris Convention") and of Article 16 of the Agreement on Trade-Related Aspects of Intellectual Property Rights (hereinafter referred to as "well known trademarks"). 例文帳に追加

次に掲げるものは,チェコ共和国の領域において保護される。工業所有権庁(以下「庁」という。)に備える商標登録簿(以下「登録簿」という。)に登録された商標(以下「国内商標」という。)標章の国際登録に関するマドリッド協定又は同マドリッド協定の議定書に定義される国際出願に基づいて世界知的所有権機関の国際事務局に備える登録簿にチェコ共和国での効力を有するものとして登録された商標(以下「国際商標」という。)共同体商標に関する欧州共同体理事会規則(以下「理事会規則」という。)に基づき欧州共同体商標意匠庁に備える登録簿に登録された商標(以下「共同体商標」という。)工業所有権の保護に関するパリ条約(以下「パリ条約」という。)第6条の3及び知的所有権の貿易関連の側面に関する協定第16条の意味でのチェコ共和国の領域内で周知の商標(以下「周知商標」という。) - 特許庁

例文

In order to examine the actual state of financing in various regions without any prejudice, including whether or not there is such a move, we are conducting a questionnaire survey by dispatching senior FSA officials to regions, as I already said -- at my press conference before last, I said the survey would be completed in the first half of this year. According to the survey, the balance of outstanding loans provided to small- and medium-size enterprises have been declining since September last year. However, the main reason for this is a problem related to borrower companies' sales, rather than financial institutions' restrictive lending stance, as I told you. We intend to grasp how the situation has changed, including with regard to matters like this. 例文帳に追加

そういったことも含めて、先入観を持たずに、実態の地域の貸出状況等々がどうなるか、こういうことを把握したいということで、繰り返しになりますが、金融庁の幹部を地域に派遣しながら、少なくとも前々回の会見の時はアンケート調査を今年の前半でやります、と申し上げましたが、それによりますと、確かに中小企業に対する貸出残高は昨年の9月からマイナスになっておりますが、その主な要因といいますのは、貸し出し態度よりも、むしろ企業側の営業の問題と、こういうお話を申し上げましたが、それがその足元でどのように変わっているか、こういうことも含めてまずはきちんと把握したいと思っているところです。 - 金融庁

To finance these costs related to the Great East Japan Earthquake, we plan to reduce other expenditures by just over 3,700 billion yen, consisting of a 208.3 billion yen reduction in child allowance, a reduction of 100.0 billion yen in the cost of promoting smoother road traffic accompanying a temporary freeze on the pilot program to eliminate expressway tolls, a reduction of 2,489.7 billion yen in government financial contributions to basic pensions transferred to the Pension Special Account and others, a reduction of 50.0 billion yen in amounts carried forward to the Measures for Energy Special Account accompanying the use of capital for development of adjacent areas, a reduction of 50.1 billion yen in Official Development Assistance, etc., a reduction of 2.2 billion yen in Dietmembers’ salaries, and a reduction of 810.0 billion yen in the Contingency Reserve for Economic Crisis Response and Regional Revitalization. 例文帳に追加

これらの東日本大震災関係の歳出を賄うため、三兆七千億円余の歳出の減額を行うこととしており、その内訳は、子ども手当の減額二千八十三億円、高速道路の原則無料化社会実験の一時凍結に伴う道路交通円滑化推進費の減額千億円、基礎年金国庫負担の年金特別会計への繰入の減額等二兆四千八百九十七億円、周辺地域整備資金の活用に伴うエネルギー対策特別会計への繰入の減額五百億円、政府開発援助等の減額五百一億円、議員歳費の減額二十二億円、経済危機対応・地域活性化予備費の減額八千百億円となっております。 - 財務省

Features of safeguard-related domestic laws and regulations in the two countries were (1) clear definition of the scope of the "adjustment" sought during safeguard imposition; (2) a single institution simultaneously addressing (a) determination of and recommendations on the pros and cons of instituting safeguard measures and the content of these and (b) considerations and recommendations on supplementary or alternative adjustment assistance to be provided to realize structural adjustment (in other words, the content of the "operation" which needs to be undertaken is considered together with the need for an "anesthetic"); and (3) the party ultimately responsible for the final decision on the pros and cons of launching safeguard measures and the content of these also has the final decision on the need for adjustment assistance measures and the content of these.例文帳に追加

米国及び韓国におけるセーフガード措置関連の国内法令の特徴は、①セーフガード措置発動の際に目指される「調整」という言葉の範囲が明確に定義されていること、②セーフガード措置発動の是非や措置内容に関する検討・勧告と、構造調整を実現するための補完的・代替的な調整支援策の内容に関する検討・勧告が、同一の主体により、同一時期に行われること(つまり実施すべき手術の内容と、麻酔投与の必要性が同時に検討されていること)、③セーフガード措置発動の是非や措置内容について最終決定を下す責任者が、調整支援策の必要性や内容についての最終決定を下している、という3点である。 - 経済産業省

(iii) Where it is found that bonds lent by a foreign controlling shareholder, etc. related to the said domestic corporation to the said domestic corporation (including bonds lent by a third party to the said domestic corporation based on guarantees for the said domestic corporation's liabilities offered by the said foreign controlling shareholder, etc.) have been provided to any other third party as security and have been transferred in a bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2(1) of the Act; the same shall apply in paragraph (27)) or lent in a cash-secured bond lending transaction (meaning a cash-secured bond lending transaction prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in paragraph (27)) and thereby the said other third party has provided the said domestic corporation with funds: The said third party and other third party. 例文帳に追加

三 当該内国法人に係る国外支配株主等から当該内国法人に貸し付けられた債券(当該国外支配株主等が当該内国法人の債務の保証をすることにより、第三者から当該内国法人に貸し付けられた債券を含む。)が、他の第三者に、担保として提供され、債券現先取引(法第四十二条の二第一項に規定する債券現先取引をいう。第二十七項において同じ。)で譲渡され、又は現金担保付債券貸借取引(法第六十六条の五第四項第八号に規定する現金担保付債券貸借取引をいう。第二十七項において同じ。)で貸し付けられることにより、当該他の第三者が当該内国法人に対して資金を供与したと認められる場合における当該第三者及び他の第三者 - 日本法令外国語訳データベースシステム

(xi) The following transactions or acts with another approved financial institution for special international financial transactions account (meaning financial institutions that have obtained approval from the Minister of Finance for setting, pursuant to the provision of Article 21, paragraph (3) of the Act, the special international financial transactions account prescribed in the said paragraph (hereinafter referred to as the "special international financial transactions account" in this Article); hereinafter the same shall apply in this Article and in Article 18-7, paragraph (2), item (i)), of which accounting related to the operation or procurement of funds pertaining to the transactions or acts is adjusted in the special international financial transactions account of another approved financial institution for the special international financial transactions account 例文帳に追加

十一 他の特別国際金融取引勘定承認金融機関(法第二十一条第三項の規定により同項に規定する特別国際金融取引勘定(以下この条において「特別国際金融取引勘定」という。)を設けることについて財務大臣の承認を受けた金融機関をいう。以下この条及び第十八条の七第二項第一号において同じ。)との間の次に掲げる取引又は行為であつて、当該取引又は行為に係る資金の運用又は調達に関する経理が当該他の特別国際金融取引勘定承認金融機関における特別国際金融取引勘定において整理されるもの - 日本法令外国語訳データベースシステム

Regarding measures to support stock prices, which were mentioned at the beginning of this press conference, there is an argument, mainly from within the ruling parties, that the function of BanksShareholdings Purchase Corporation should be strengthened. For example, there are apparently proposals for purchasing ETFs (exchange-traded funds) and directly purchasing shares from the market. This corporation was originally established at the same time as the enactment of a law that limits excessive holdings of shares by banks so that it can absorb unloaded shares. What do you think of the consistency of this background to the establishment of the corporation and the related law with the idea of strengthening the function of this corporation so as to enable it to purchase a variety of items? 例文帳に追加

冒頭の株式市場対策に関連してお聞きしたいのですが、銀行等保有株式取得機構の機能を強化しようという議論が与党を中心に出ておりますが、例えばETF(上場投資信託)を買うとか直接ダイレクトに市場から買い取ろうという話も浮上しているようですが、もともと機構の成り立ちからいいますと、銀行が株式を過度に保有することを制限するという法律とセットになってできている、受け皿になるという側面ももともとあったと思いますが、そのあたりの生い立ちとか関連する法律との整合性について、機構の機能を強化していろいろなものを買えるようにするというアイディアについて、整合性についてどのように考えておられますか。 - 金融庁

For example, if the pertinent combination corresponds to the followings, in most cases, it is reasoned that a person skilled in the art would have easily arrived at the claimed medicinal invention and the inventive step is usually denied (Example 8 to 11): (a) combination of publicly known components of which major effects are the same, (b) combination of a major component having a publicly known problems related to the efficacy thereof with a subordinate component having publicly known ability to eliminate the problem (for example, in case of the combination of the major component having a publicly known side effect and a subordinate component having a publicly known ability of reducing the side effect), and (c) combination of publicly known components having respective curative effects for a variety of symptoms arising from a major disease, and the like. 例文帳に追加

例えば、該組合せが、(a) 主作用が同じである公知の成分同士の組合せ、(b) 公知の主成分の効能に係る問題を解消することができる公知の副成分との組合せ (例えば、副作用を有することが公知の主成分と、その副作用を減弱させることができる公知の副成分との組合せ )、(c)主疾病から生じる種々の症状のそれぞれに治療効果を有することが公知の成分の組合せ、等の場合には、引用発明に基づいて、当業者が請求項に係る医薬発明を容易に想到し得たものであることを論理づけできる場合が多く、通常、請求項に係る医薬発明の進歩性は否定される (事例 8~11)。 - 特許庁

Article 11 (1) Municipalities that have established a Municipal Ordinance on Green Space-Area Ratios, etc. may, when an agreed zone for intensively promoting the establishment of new business facilities related to said Municipal Ordinance on Green Space-Area Ratios, etc. has been abolished (including partial abolishment; hereinafter the same shall apply in this Article and the following Article), establish the necessary transitional measures, with regard to a specified factory prescribed in Article 6, paragraph (1) of the Factory Location Act (hereinafter simply referred to as a "specified factory") to which the Municipal Ordinance on Green Space-Area Ratios, etc. was applied prior to said abolition in a zone which has ceased to be an agreed zone for intensively promoting the establishment of new business facilities as a result of said abolition, in their Municipal Ordinances, within the scope defined as being reasonably necessary following said abolition. 例文帳に追加

第十一条 緑地面積率等条例を定めた市町村は、当該緑地面積率等条例に係る同意企業立地重点促進区域の廃止(その一部の廃止を含む。以下この条及び次条において同じ。)があった場合においては、当該廃止により同意企業立地重点促進区域でなくなった区域において当該廃止前に緑地面積率等条例の適用を受けた工場立地法第六条第一項に規定する特定工場(以下単に「特定工場」という。)について、条例で、当該廃止に伴い合理的に必要と判断される範囲内で、所要の経過措置を定めることができる。 - 日本法令外国語訳データベースシステム

In addition, as a result of deregulation due to the revisions of the Act on Worker Dispatching Undertaking and other labor-related laws that were implemented under the government of former Prime Minister Koizumi, the number of non-regular workers has increased to around 17.6 million, meaning that one in three workers is a non-regular worker. In light of this, Minister (for Government Revitalization) Renho will convene a meeting of the Council for Regulatory Reform today. Nowadays, it is in no way permissible for people to protect their own vested interests, for organizations to protect their interests, or for administrative agencies to protect their vested interests on the pretext of safety. However, as that is in their nature, at an informal meeting of cabinet ministers, I expressed hope that regulatory reforms satisfactory for the people will be implemented with due consideration given to the distinction between economic and social regulation. 例文帳に追加

それから、小泉さんの時代の、労働者派遣事業法、あるいは労働法の規制緩和で、非正規社員が今1,760万人ぐらいで、(労働者の)3人に1人おります。ですから、今日、蓮舫大臣が規制改革会議をやるということでございますが、特に私は医者ですから、今の時代、安全の名にかまけて既得権益を守るとか、あるいは既得団体の利益を守るとか、あるいは役所が既得権を守るということは絶対に許されることでありません。しかし、本質がありますから、その辺の経済的規制と社会的規制とを見分けて、国民の納得いくような規制改革をして頂きたいということを、一言、閣僚懇で申し上げてきました。 - 金融庁

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article which pertains to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三 法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人(当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人)の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。) - 日本法令外国語訳データベースシステム

The Government shall be authorized to: (a) establish by decree the detailed rules of filing trademark applications and requests for renewal in electronic form; (b) establish by decree the detailed rules concerning the procedure for the protection of geographical indications of agricultural products and foodstuffs, spirit drinks as well as vine and wine products, concerning the inspection of products and the procedural costs related thereto, concerning the amounts of fines which may be imposed during inspection, and concerning the filing of the product specification in the case of spirit drinks and vine and wine products which are granted protection under Article 20 of Regulation 110/2008/EC and Article 51 of Regulation 479/2008/EC, and concerning the conditions in question for putting the product on the market and for production, as well as concerning the area of prohibition of the use of geographical indications and to designate the inspection authority or authorities.例文帳に追加

政府は,次のことを授権される。 (a) 商標出願及び更新請求の電子様式での提出に係る細目規則を命令によって制定すること (b) 次の事項に関する細目規則を命令によって制定すること。すなわち,農産品及び食料品,蒸留酒及びぶどう酒の地理的表示の保護のための手続に関するもの,生産品の検査及びそれに関係する手続費用に関するもの,検査の過程で科せられることがある罰金の額に関するもの,規則110/2008/EC第20条及び規則479/2008/EC第51条に基づき保護が付与される蒸留酒及びぶどう酒の場合の,生産品明細書の提出に関するもの,生産品の市販及び生産について問題となる条件に関するもの,並びに地理的表示の使用禁止地域及び検査機関の指定に関するもの。 - 特許庁

Article 42-5 A Financial Instruments Business Operator, etc., with regard to his/her Investment Management Business (limited to the business of conducting the acts specified in Article 2(8)(xii); hereinafter the same shall apply in this Article and the following Article), may not, for any reason, receive deposit of money or Securities from a customer or have a person specified by a Cabinet Order as a person closely related to the Financial Instruments Business Operator, etc. deposit the customer's money or Securities, except in cases where such act is conducted as Securities, etc. Management Business or other cases specified by a Cabinet Order; provided, however, that this shall not apply where said Financial Instruments Business Operator, etc. conducts, with regard to his/her Investment Management Business, any of the acts listed in Article 2(8)(i) to (iv) on behalf of a customer, and such deposit is necessary for the settlement of the transaction conducted by means of such act. 例文帳に追加

第四十二条の五 金融商品取引業者等は、有価証券等管理業務として行う場合その他政令で定める場合を除くほか、その行う投資運用業(第二条第八項第十二号に掲げる行為を行う業務に限る。以下この条及び次条において同じ。)に関して、いかなる名目によるかを問わず、顧客から金銭若しくは有価証券の預託を受け、又は当該金融商品取引業者等と密接な関係を有する者として政令で定める者に顧客の金銭若しくは有価証券を預託させてはならない。ただし、当該金融商品取引業者等がその行う投資運用業に関し、顧客のために同項第一号から第四号までに掲げる行為を行う場合において、これらの行為による取引の決済のために必要なときは、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

As you know, the DPJ, SDP and PNP, which were opposition parties at the time, had been told by many people how they took out a home loan only to be made redundant by their employers. There were many people in an extremely difficult situation with home loans that they had taken out based on the assumption that they would be employed indefinitely, only to be made redundant by their employers or see their employers go bankrupt all of a sudden. Events like this led to the revision of the terms related to home loans. As employment conditions remain extremely tough, and given that finance and politics are for the people, we intend to conduct studies with this in mind, considering the postponement of the expiration of the Act as a possibility. 例文帳に追加

よくお分かりのように、住宅ローン組んだけれども、当時、会社がリストラになったという方の声が、当時野党であった民主党にも社民党にも国民新党にもたくさん来ておりまして、当然自分はずっと勤められるという前提のもとで、皆様方もそうでございますが、私もそうでございます、住宅ローンを組んでおりまして、突然会社がリストラになる、あるいは倒産するということがありまして、住宅ローンを抱えて非常に困っておられる方がたくさんおられましたので、ああいう住宅ローンに関する条件変更というのを入れた経緯がございますから、そこら辺をしっかり、まだ雇用状態は非常に厳しゅうございますから、そういったことを視野に入れつつ、国民のための金融、国民のための政治でございますから、そういうことをしっかり視野に入れつつ、延長を視野に入れつつやっていきたいというふうに思っております。 - 金融庁

(4) An Insurance Company shall, when it intends to have as its subsidiary any of the Company Eligible for Subsidiary Company listed in paragraph (1), items (i) to (xii) inclusive or (xiv) (other than a company specialized in a Dependent Business (referring to a Dependent Business falling under paragraph (2), item (i); hereinafter the same shall apply in this paragraph and paragraph (7)) or in any business specified by a Cabinet Office Ordinance as ancillary or related to the Insurance Business (for a company carrying on a Dependent Business, limited to that engages in it mainly for business operated by the Insurance Company); referred to as "Insurance Company, etc. Eligible for Subsidiary Company" hereinafter in this Article as well as in paragraph (4), item (i) of the following Article), obtain in advance the authorization from the Prime Minister, unless it receives an authorization for business acquisition, merger or company split under Article 142, Article 167, paragraph (1) or Article 173-6, paragraph (1). 例文帳に追加

4 保険会社は、子会社対象会社のうち、第一項第一号から第十二号まで又は第十四号に掲げる会社(従属業務(第二項第一号に掲げる従属業務をいう。以下この項及び第七項において同じ。)又は保険業に付随し、若しくは関連する業務として内閣府令で定めるものを専ら営む会社(従属業務を営む会社にあっては、主として当該保険会社の営む業務のためにその業務を営んでいる会社に限る。)を除く。以下この条及び次条第四項第一号において「子会社対象保険会社等」という。)を子会社としようとするときは、第百四十二条、第百六十七条第一項又は第百七十三条の六第一項の規定により事業の譲受け、合併又は会社分割の認可を受ける場合を除き、あらかじめ、内閣総理大臣の認可を受けなければならない。 - 日本法令外国語訳データベースシステム

One more thing – you announced the New Growth Strategy in, if I remember right, June and you recently made a reference to some plan to establish a conference dedicated to acting on that as part of economic stimulus measures. It is not very clear to me, though, how this New Growth Strategy has been addressed thus far since it was announced in June. When I asked you about it once in the past, you said that the FSA would work firmly on the part related to financial services - however, it is not clear to me what in the world has been done in this respect at not only the FSA but also other ministries in the last several months. Can you please fill us in about it once again? 例文帳に追加

あと、もう1点なのですけれども、たしか6月に「新成長戦略」を発表になられて、今回何か景気対策の中で、それを集中的にやる会議を設けるみたいなお話が出ていたと思うのですけれども、6月に出されてから今まで新成長戦略というのは、どうなっていたのかがよく分からないのですけれども、一回大臣にお聞きしたら、金融のところは金融庁でしっかりやりますというお話だったのですけれども、金融庁のみならず他省庁も含めて、一体数か月どうなっていたのか分からないのですけれども、それを教えていただけないでしょうか、改めて。 - 金融庁

(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year. 例文帳に追加

2 特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額(第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。)があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(3) When a person who already has a crane/derrick operator's license limited the type of machines eligible to operate pursuant to the provision of paragraph (1) of Article 224-4 of the Crane Ordinance to floor-driving cranes is to be granted a crane/derrick operator's license that does not limit the type of machines eligible to operate or a crane/derrick operator's license limited the type of machines eligible to operate to cranes pursuant to the provision of paragraph (2) of the same Article, or when a person who already has a crane/derrick operator's license limited the type of machines eligible to operate pursuant to the provision of the same paragraph to cranes is to be granted a crane/derrick operator's license that does not limit the type of machines eligible to operate, a certificate for a crane/derrick operator's license shall be issued in exchange for the certificate the person already has. In this case, when the said person already has a license other than the crane/derrick operator's license, matters related to the license that the person already has be stated on the certificate for a crane/derrick operator's license. 例文帳に追加

3 クレーン則第二百二十四条の四第一項の規定により取り扱うことのできる機械の種類を床上運転式クレーンに限定したクレーン・デリック運転士免許を現に受けている者に対し、取り扱うことのできる機械の種類を限定しないクレーン・デリック運転士免許若しくは同条第二項の規定により取り扱うことのできる機械の種類をクレーンに限定したクレーン・デリック運転士免許を与えるとき又は同項の規定により取り扱うことのできる機械の種類をクレーンに限定したクレーン・デリック運転士免許を現に受けている者に対し、取り扱うことのできる機械の種類を限定しないクレーン・デリック運転士免許を与えるときは、クレーン・デリック運転士免許に係る免許証を、その者が現に有する免許証と引換えに交付するものとする。この場合において、その者がクレーン・デリック運転士免許と異なる種類の免許を現に受けているときは、当該クレーン・デリック運転士免許に係る免許証に、当該異なる種類の免許に係る事項を記載するものとする。 - 日本法令外国語訳データベースシステム

(iii) Where it is found that bonds lent by a foreign controlling shareholder, etc. related to the said consolidated corporation to the said consolidated corporation (including bonds lent by a third party to the said consolidated corporation based on guarantees for the said consolidated corporation's liabilities offered by the said foreign controlling shareholder, etc.) have been provided to any other third party as security and have been transferred in a bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2(1) of the Act) or lent in a cash-secured bond lending transaction (meaning a cash-secured bond lending transaction prescribed in Article 66-5(4)(viii) of the Act) and thereby the said other third party has provided the said consolidated corporation with funds: The said third party and other third party. 例文帳に追加

三 当該連結法人に係る国外支配株主等から当該連結法人に貸し付けられた債券(当該国外支配株主等が当該連結法人の債務の保証をすることにより、第三者から当該連結法人に貸し付けられた債券を含む。)が、他の第三者に、担保として提供され、債券現先取引(法第四十二条の二第一項に規定する債券現先取引をいう。)で譲渡され、又は現金担保付債券貸借取引(法第六十六条の五第四項第八号に規定する現金担保付債券貸借取引をいう。)で貸し付けられることにより、当該他の第三者が当該連結法人に対して資金を供与したと認められる場合における当該第三者及び他の第三者 - 日本法令外国語訳データベースシステム

As I made yesterday's speech in English, my explanations may have been insufficient in some respects. We are now making final adjustments in preparation for the submission of our requests regarding the tax system related to securities investment at the end of August. Probably, our requests will include several items, such as the enhancement of the defined contribution pension scheme and the 401K plan. One major pillar will be the preferential treatment for elderly people that you mentioned -- a reduced tax rate applicable to investments made by elderly people or the introduction of a tax-free bracket -- and another pillar will be a special measure intended to foster small-lot investors through a preferential treatment, which may be called the Japanese version of the ISA (Individual Savings Account).I think that it is very important to not only provide preferential treatment for elderly people but also foster a broad base of ordinary investors. 例文帳に追加

昨日は英語で講演しましたので、十分説明できていなかった点もあるかと思いますが、今まさにこの証券税制につきまして、8月末の要望に向けて最終的な調整を行っているところでありまして、おそらく、確定拠出型年金、401k制度の充実であったり、いくつかの項目が出てまいりますが、大きな柱としましては、今言いました高齢者の投資の税率の軽減なり、非課税の制度の導入の問題、それからもう一つは、小口投資家の育成のための優遇措置・特例措置、言ってみますと、日本版のISA(個人貯蓄口座制度)といったことが二つ目の柱になってくると、そういうふうに考えておりまして、単に高齢者優遇だけではなく、広く一般の投資家を育てていくということも非常に重要な観点だと、こんなふうに思っているところであります。 - 金融庁

As I have repeatedly said, the SESC is an independent organization, so it is not under the chain of command under me. All the same, the FSA and the SESC will work together to further clarify facts related to this very regrettable case. The FSA and the SESC face the grave task of making every possible effort to prevent a recurrence without ruling out any option while maintaining close communications with the Ministry of Health, Labour and Welfare, as this case relates to the private portion of employee pension plans, which have numerous members. 例文帳に追加

私は何回も言っていますように、この証券取引等監視委員会は独立性がございますから、私の指示・命令系統にはございませんけれども、やはり一緒になってさらなる事態の解明を進めて、極めて遺憾なことでございますが、あらゆる選択肢を排除することなく、関係官庁とも緊密に連絡しながら、これは厚生年金、いわゆる私的年金の部門でございますが、たくさんの方が私的年金に入っておられますので、そういった意味で、金融庁・証券取引等監視委員会、厚労省ともしっかり連絡をとりながら、総力を挙げて再発防止に努めていかねばならないという大変重たい課題でございます。 - 金融庁

The name ofa country, locality, region, including their historical names, as well as names of other geographical objects or their combination with specific appellations of goods may be registered as appellations of origin. The following designations shall not be registered as appellations of origin: - those that represent the name of geographical area, but are confusing as to the place of manufacture of that product; - those that formally indicate the real place of manufacture of a product but give an erroneous idea that this product originates from another territory; - those that contain geographical indications not related to a place of manufacture and are widely used in the Republic of Kazakhstan as designations of some known goods. The application for registration of an appellation of origin and granting of right to use the appellation of origin (hereinafter referred to as “the application”) shall be filed with Kazpatent by the applicant.例文帳に追加

指定した商品の名称に付随する、歴史的名称を含む国名、地域名、地方名、他の地理的対象またはその組合せによる名称は原産地名称として登録することができる。 次に掲げる名称は原産地名称として登録されないものとする。 -地理的地域を表す名称ではあるが製品が生産された場所と混同するもの - 製品生産地の実際の場所を正式に示してはいるが、他の地域から産生する製品であるという誤った見解を与えるもの - 名称に含まれる地理的表示が製造地と関係がないもの、及び、カザフスタン共和国において同一の周知商品の名称として広く使われているもの 原産地名称の登録出願及び原産地名称の使用権付与の出願(以下、「出願」という)は、出願人がカザフスタン共和国に提出するものとする。 - 特許庁

However, recently not many researchers consider moat settlements as defensive and directly related with wars, for several reasons such as; the emergence of moat settlement goes back to earlier Yayoi period when there was very little evidence of battles (Etsuji site and Nakai sites in Fukuoka Prefecture), less moat settlements are excavated from northern Kyushu in the latter half of early period to first half of middle period, especially beginning of middle period when frequent wars were thought to have occurred from the evidence of human bones with trauma, and banks were created outside the moat in some cases using soil dug up to make the moat, which gives an advantage to the enemy (Enemy can use the bank as a shield against arrows and also can attack from the top of a bank.) 例文帳に追加

しかし、環濠集落の出現は、未だ戦闘の証拠がほとんどない弥生時代早期にさかのぼること(福岡県江辻遺跡、同那珂遺跡群など)、受傷人骨などの事例から戦乱が頻発したと考えられる前期後半~中期前半、特に中期初頭以降の北部九州ではむしろ環濠集落の事例は少ないこと、しばしば環濠を掘削する際に排出された土を利用して環濠の外側に盛り土をした痕跡のある事例が報告されているが、環濠の外側に盛り土をすることによって、外敵を有利にしてしまう(外敵は、盛り土を矢避けにしたり、盛り土の上から攻撃できる)ことなどから、環濠集落と戦乱とを直接的に関連づける、すなわち環濠集落を防衛集落と考える研究者は最近では少なくなってきている。 - Wikipedia日英京都関連文書対訳コーパス

Also, I talked with Minister (for Economic and Fiscal Policy) Yosano about a variety of issues related to an emergency economic package intended to ensure safety and security, including how to facilitate financing for small- and medium-size enterprises and the clarification of the treatment of subordinated loans under the Financial Inspection Manual. Speaking at a recent press conference, he appeared to suggest that the economic package should include items that will be discussed as part of the tax revision to be decided at the end of the year. I will consult with him on that point again and include such items in the economic package if necessary. 例文帳に追加

あと、これに関連して「安心実現のための経済対策」、緊急経済対策でありますが、これにどこまでの項目を盛り込むのかということについて、一度、与謝野(経済財政担当)大臣と様々な問題につきまして、例えば中小企業に対する資金供給を円滑化するためにどんな方策が考えられるかということ、検査マニュアルにおけます劣後ローンのあり方の明確化等々につきましても意見交換をしましたが、税制の項目をどこまで書き込むのかということについては、ちょっと与謝野大臣の会見を聞きますと、年末にわたる項目まで書き込むようなニュアンスもおっしゃっていますので、もう一度確認をした上で、そういったことも盛り込んでください、ということでありましたら盛り込みたいと思っております。 - 金融庁

(3) The Board of Appeal shall, on the basis of a written appeal or opposition, review the disputes related to the patents, trademarks, designs and topographies of semiconductor products. The composition of the Board of Appeal for the review of a specific matter shall be approved by the chair of the Board of Appeal, taking into account the nature of the case, competence of the members of the Board of Appeal and workload. Each appeal and opposition shall be reviewed by an uneven number of the members of the Board of Appeal, but not less than by three members, besides at least one of them shall be a lawyer and at least one of them shall be a specialist, which is not an employee of the Patent Office. If necessary, the Board of Appeal may invite independent experts for the provision of the opinion in the cases of disputes.例文帳に追加

(3) 審判部は,審判請求書又は異議申立書に基づいて,特許,商標,意匠及び半導体製品の回路配置に関する紛争を審理する。特定の事項の審理のための審判部の構成は,事件の内容,審判部の構成委員の適性及び仕事量を考慮に入れて,審判部の審判長により承認されなければならない。何れの審判請求及び異議申立も,奇数の審判部構成員により審理されるものとするが,その人数は3以上とし,かつ,そのうちの少なくとも1は弁護士,また少なくとも1は特許庁の職員でない専門家でなければならない。審判部は,紛争事件において意見を徴するために,必要に応じて独立の専門家を招致することができる。 - 特許庁

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一 外国関係会社 外国法人で、その発行済株式又は出資(その有する自己の株式等を除く。)の総数又は総額のうちに居住者(第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。)及び内国法人並びに特殊関係非居住者(居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。)が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合(当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合)が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

(iv) Whether a specific target period has been set for the recovery of operations vital for the maintenance of the lives of customers, economic activities and the functions of the financial instruments markets (as a consequence of an order cancellation request regarding an investment trust (including MMFs and MRFs): aggregation of the number of cancelled units, communications business (such as the receipt of notification from a sales company regarding cancellation, aggregation, and notification to the entrusted bank), calculation of the base value, announcements, identification of the existing position, minimum investment instructions, and cancellation operations related to direct customers (point-of-contact services such as receiving cancellations from direct customers); and, for executing these business operations: legal responses (including the preparation and submission of a securities registration statement), organizational management, systems management, and crisis management (including the business of providing explanations to customers) through provisional measures such as manual operations and processing by back-up centers). 例文帳に追加

④ 顧客の生活、経済活動及び金融商品市場の機能維持の観点から重要な業務(投資信託(MMF、MRFを含む。)の解約注文に伴う解約口数の集計、連絡業務(販売会社からの解約連絡受付、集計、受託銀行への連絡等)、基準価額の算出、発表業務、既存ポジションの把握、必要最小限の運用指図業務及び直販顧客に係る解約業務(直販顧客からの解約受付等窓口業務)並びにこれらの業務を遂行するための法令対応(有価証券届出書等の作成・提出等も含む。)、組織管理、システム管理及び危機管理業務等(顧客説明業務を含む。))を、暫定的な手段(手作業、バックアップセンターにおける処理等)により再開(リカバリー)するまでの目標時間が具体的に計画されているか。 - 金融庁

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同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終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

3 連結法人が各連結事業年度において支出した寄附金の額(法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該連結法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項(連結法人の国外関連者との取引に係る課税の特例)」とする。 - 日本法令外国語訳データベースシステム

Article 38 (1) A person who has manufactured or imported specified machines, etc., or who is to install specified machines, etc., which have not been installed for the period provided for by the Ordinance of the Ministry of Health, Labour and Welfare, or who is to reinstall or to resume the use of specified machines, etc., the use of which has been discontinued, shall, as provided for by the Ordinance of the Ministry of Health, Labour and Welfare, have the said specified machines, etc., and the matters provided for by the Ordinance of the Ministry of Health, Labour and Welfare in relation thereto inspected by one of the following (a) or (b): (a) the Director of the Prefectural Labor Bureau, if the said specified machines, etc., do not belong to specially specified machines, etc., (meaning those designated among specified machines, etc., by the Ordinance of the Ministry of Health, Labour and Welfare, hereinafter the same). (b) those who were registered by the Minister of Health, Labour and Welfare (hereinafter referred to as a "registered manufacturing inspection, etc., agency"), if the said specified machines, etc., belong to specially specified machines, etc. However, this does not apply when a manufacturer in a foreign country has received an inspection of the said specified machines, etc., under the provisions of the following paragraph for the imported specified machines, etc., and other related matters covered by the Ordinance of the Ministry of Health, Labour and Welfare (referred to as "machines, etc., to be inspected at the time of import, etc." in the following paragraph). 例文帳に追加

第三十八条 特定機械等を製造し、若しくは輸入した者、特定機械等で厚生労働省令で定める期間設置されなかつたものを設置しようとする者又は特定機械等で使用を廃止したものを再び設置し、若しくは使用しようとする者は、厚生労働省令で定めるところにより、当該特定機械等及びこれに係る厚生労働省令で定める事項について、当該特定機械等が、特別特定機械等(特定機械等のうち厚生労働省令で定めるものをいう。以下同じ。)以外のものであるときは都道府県労働局長の、特別特定機械等であるときは厚生労働大臣の登録を受けた者(以下「登録製造時等検査機関」という。)の検査を受けなければならない。ただし、輸入された特定機械等及びこれに係る厚生労働省令で定める事項(次項において「輸入時等検査対象機械等」という。)について当該特定機械等を外国において製造した者が次項の規定による検査を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

In light of consistency with IFRS, and from the perspective of providing investors with more useful information, the revision to the Regulations Concerning Financial Statements, etc. is currently under consideration, such that if there are events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern, and a material uncertainty exists even after considering relevant management’s plans for future actions, management shall disclose the effect in a note, such as: (1) that the said events or conditions exist, and the outline thereof; (2) the management’s plans for future actions to deal with these events or conditions, and (3) that there is a material uncertainty related to these events and conditions, and the reasons thereof. 例文帳に追加

今般、投資者により有用な情報を提供する観点から国際会計基準などとの整合性をも踏まえ、財務諸表等規則等を改正し、継続企業の前提に重要な疑義を生じさせるような事象又は状況が存在する場合であつて、当該事象又は状況を解消し、又は改善するための対応をしてもなお、継続企業の前提に関する重要な不確実性が認められるときは、経営者は、その評価の手順にしたがって、①当該事象又は状況が存在する旨及びその内容、②当該事象又は状況を解消し、又は改善するための対応策、③当該重要な不確実性が認められる旨及びその理由などを注記することが検討されている。 - 金融庁

Regarding the revised Act on Special Measures for Strengthening Financial Functions, which will be put into effect on December 17, I would like to confirm some points related to the flow of procedures from the application to the capital injection. Are you considering setting a deadline for accepting applications as the United States does under the TAAP (capital injection program) or screening applications as they come at random times? If the fund-raising situation at the end of the calendar and fiscal years is taken into consideration, I think that it may be reasonable to set a deadline. 例文帳に追加

金融機能強化法についてですが、17日施行ということで、今後のスケジュールというか、申請から注入に至るまでの流れみたいなものを確認しておきたいのですが、例えばアメリカのタープ(TARP、そのうちの資本注入プログラム)のようにある程度申請期限というものを区切った上で、そこまでの申請を求めるというふうな運用を考えておられるのか、そうではなく、五月雨式といいますか、(申請が)来る順々にそういった審査をしていくといったことを考えておられるのか、年末なり年度末の資金繰り等々考えますと、ある程度締切みたいなものを設けてやった方が合理的かなと思うのですが、その辺はいかがでしょうか。 - 金融庁

The 'Council for the Improvement of Ethical Drug Distribution' (established in June 2004) compiled an 'Interim Report' (December 2004) and the 'Handling of Returns' (March 2006) concerning the correction of inappropriate drug trade practices such as pending price settlements and provisional deliveries. In addition, the Outline of Fiscal 2006 Drug PricingReform (approved by Chuikyo) set out the plans to correct these long-term practices, to which end a guidance notification based thereon was issued to NHI medical institutions, NHI pharmacies, drug wholesalers and the heads of other related organizations. Updates on the situation have been made through status surveys of price settlements and requests for improvement have been made to the respective trading parties.例文帳に追加

医薬品に係る取引価格の未妥結・仮納入等の不適切な取引慣行の是正については、「医療用医薬品の流通改善に関する懇談会」(2004 年 6 月設置)において、「中間とりまとめ」(同年 12 月)、「返品の取り扱い」(2006 年 3 月)についてとりまとめた。また、平成 18 年度薬価制度改革の骨子(中医協了解)において、長期にわたる未妥結・仮納入の是正を図ることとされたため、保険医療機関、保険薬局、医薬品卸売業者等の関係団体の長に対し、その趣旨を踏まえた指導通知を発出するとともに、定期的な価格妥結状況調査により現状を把握し、当該取引当事者に対し改善を要請してきた。 - 厚生労働省

Article 49 (1) When an officer, employee or Expert Advisor of a qualified consumer organization receives or has a third party receive (including said qualified consumer organization) money or other property benefits, whether it be donation, grant or other remuneration from the opposite person pertaining to the injunction demanded by the qualified consumer organization, in consideration for not exercising or not having exercised the right to demand an injunction, waiving or having waived the right to demand an injunction, entering or having entered into settlement related to the demand of an injunction with a Business Operator, etc. or terminating or having terminated court proceedings or other proceedings pertaining to the demand of an injunction for other reasons, they shall be punished by imprisonment with work for not more than 3 years or by a fine of not more than three million yen (3,000,000 yen). 例文帳に追加

第四十九条 適格消費者団体の役員、職員又は専門委員が、適格消費者団体の差止請求に係る相手方から、寄附金、賛助金その他名目のいかんを問わず、当該適格消費者団体においてその差止請求権の行使をしないこと若しくはしなかったこと、その差止請求権の放棄をすること若しくはしたこと、事業者等との間でその差止請求に係る和解をすること若しくはしたこと又はその差止請求に係る訴訟その他の手続を他の事由により終了させること若しくは終了させたことの報酬として、金銭その他の財産上の利益を受け、又は第三者(当該適格消費者団体を含む。)に受けさせたときは、三年以下の懲役又は三百万円以下の罰金に処する。 - 日本法令外国語訳データベースシステム

Article 4 (1) A fire chief or fire station chief, when it is necessary for fire prevention, may order a person concerned to submit information materials or request a person concerned to make reports, or have his/her fire defense personnel (in the case of a municipality which has no fire defense headquarters, an official engaged in the fire service affairs of the municipality or a full-time fire corps volunteer of the municipality; the same shall apply hereinafter, except in Article 5-3, paragraph (2)) enter any place of work, factory or place with public access or any other place concerned, and inspect the position, structure equipment or the status of the management of the property under fire defense measures or ask questions of any related person; provided, however, that the fire chief or fire station chief shall have no person enter an individual's residence unless the person concerned gives consent or there is a particularly urgent necessity for such entry due to an extremely high fire risk. 例文帳に追加

第四条 消防長又は消防署長は、火災予防のために必要があるときは、関係者に対して資料の提出を命じ、若しくは報告を求め、又は当該消防職員(消防本部を置かない市町村においては、当該市町村の消防事務に従事する職員又は常勤の消防団員。第五条の三第二項を除き、以下同じ。)にあらゆる仕事場、工場若しくは公衆の出入する場所その他の関係のある場所に立ち入つて、消防対象物の位置、構造、設備及び管理の状況を検査させ、若しくは関係のある者に質問させることができる。ただし、個人の住居は、関係者の承諾を得た場合又は火災発生のおそれが著しく大であるため、特に緊急の必要がある場合でなければ、立ち入らせてはならない。 - 日本法令外国語訳データベースシステム

(i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent: 例文帳に追加

一 外国関係会社 外国法人で、その発行済株式又は出資(その有する自己の株式等を除く。)の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者(居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。)が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合(当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合)が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム

(iii) The operations listed in (i) C above (excluding issuing and delivery services), data storage and management in (i) D, and those from (i) F to (i) I are closely related for the purpose of implementing the operations of the said Financial Instruments Business Operator, etc., the financial instruments intermediary service provider and the bank, etc. Therefore, it should be noted that the said operations shall not, in principle, be outsourced to any enterprise other than the said Financial Instruments Business Operator, etc., or a parent/subsidiary corporation, etc. of a financial instruments intermediary service provider, or any company prescribed in (i) and (ii) of Article 32 of the FIB Cabinet Office Ordinance and that the process of implementation of the said operations is to be monitored in a timely manner. 例文帳に追加

③ 上記①ハ(発送及び配送業務は除く。)、ニのデータの保管管理及びヘからリまでの業務は当該金融商品取引業等又は金融商品仲介業及び銀行業等の遂行のために密接に関連する業務であり、合理的な理由がある場合を除き、当該業務は当該金融商品取引業者等若しくは金融商品仲介業者の親子法人等又は金商業等府令第 32条第1号及び第2号に規定する会社以外に外部委託できないことが原則であることに留意するとともに、当該業務の遂行状況を適宜監督することに留意する。 - 金融庁

In Japan, meanwhile, although I said that Japan’s financial sector is relatively sound, compared with the financial sectors of the United States and Europe, major Japanese financial institutions are expected to suffer sharp profit declines, with many of them slipping into the red, in light of the recent developments related to the financial results for the fiscal year ended in March 2009. The two greatest factors behind this are an increase in the write-off of losses caused by stock price drops and a rise in credit costs associated with the deterioration of the real economy, so we need to keep a careful watch on the situation while maintaining a high level of vigilance. 例文帳に追加

他方、我が国の場合ですけれども、先ほど米国、欧州と比べると相対的には健全性の度合いが高いというふうに読めると申しましたけれども、ご案内のとおり、直近に出てきている様々な、日本の大手金融機関を中心とする平成21年3月期の決算の動向を見てみますと、大幅減益、そのうちの相当部分は赤字決算という姿になる見通しでございまして、この一番大きな要因は、一つには株価の下落による減損処理等の拡大、それからもう一つは実体経済の悪化に伴う与信コストの増加と、この二つが非常に大きな要因として働いているということでございますので、日本についても、当然、高い警戒水準を維持しながら注意深く見ていく必要があると思います。 - 金融庁

(2) Article 12-7, Article 16-2, paragraph (3) and paragraph (4), Article 16-3, Article 17 (excluding paragraph (6)), Article 18 through Article 22, and Article 24-6-10, paragraph (excluding, with regard to claims contained in mortgage securities provided in Article 1, paragraph (1) of the Mortgage Securities Act, the provisions of Article 16-2, paragraph (3) and paragraph (4) and Article 17 (excluding paragraph (6))) shall apply mutatis mutandis to a person who has made performance of obligations under the Money Lender's Contract for a Loan as entrusted by the Money Lender, where said person has acquired a right to obtain reimbursement pertaining to performance of such obligations or claims related to subrogation by performance or guarantee claims related thereto (hereinafter collectively referred to as "Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment" except in Article 24-6) (excluding a Guarantee Business Operator who has acquired the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. on the Contract for a Loan; hereinafter referred to as a "Person Entrusted With Performance"). In this case, the term "the Prime Minister or prefectural governor" in Article 24-6-10, paragraph (1) through paragraph (4) shall be deemed to be replaced with "the prefectural governor," the term "a Money Lender registered thereby" in paragraph (1) of that Article shall be deemed to be replaced with "a Person Entrusted With Performance who has a business office or other office within the relevant prefectural area (with regard to a person who does not have a business office or other office, his/her domicile or residence; hereinafter the same shall apply in this Article)," the term "with respect to the loan contract of a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (2) of that Article shall be deemed to be replaced with "with regard to the Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment held by the Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," the term "a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (3) of that Article shall be deemed to be replaced with "a Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," the term "with respect to the loan contract of a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (4) of that Article shall be deemed to be replaced with "with regard to the Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment held by the Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

2 第十二条の七、第十六条の二第三項及び第四項、第十六条の三、第十七条(第六項を除く。)、第十八条から第二十二条まで並びに第二十四条の六の十の規定(抵当証券法第一条第一項に規定する抵当証券に記載された債権については、第十六条の二第三項及び第四項並びに第十七条(第六項を除く。)の規定を除く。)は、貸金業者の委託を受けて当該貸金業者の貸付けの契約に基づく債務の弁済をした者が当該債務の弁済に係る求償権若しくは当該弁済による代位に係る債権又はこれらの保証債権(第二十四条の六を除き、以下「受託弁済に係る求償権等」という。)を取得した場合における当該弁済をした者(当該貸付けの契約に係る保証等に係る求償権等を取得した保証業者を除く。以下「受託弁済者」という。)について準用する。この場合において、第二十四条の六の十第一項から第四項までの規定中「内閣総理大臣又は都道府県知事」とあるのは「都道府県知事」と、同条第一項中「その登録を受けた貸金業者」とあるのは「受託弁済者で当該都道府県の区域内に営業所又は事務所(営業所又は事務所を有しない者にあつては、住所又は居所。以下この条において同じ。)を有するもの」と、同条第二項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)の当該受託弁済に係る求償権等に係る」と、同条第三項中「その登録を受けた貸金業者」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)」と、同条第四項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)の当該受託弁済に係る求償権等に係る」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) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

3 法人が各事業年度において支出した寄附金の額(法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該法人の各事業年度の所得の金額(同法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項(国外関連者との取引に係る課税の特例)」とする。 - 日本法令外国語訳データベースシステム

例文

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の五 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

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