「RESPECT TO」に関連した英語例文の一覧と使い方(982ページ目) - Weblio英語例文検索

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となつた株式その他の持分が当該他方の締約国内にある恒久的施設又は固定的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3, 5 or 6 to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with the laws or administrative practice of that other Contracting State, that the establishment, acquisition or maintenance of such resident and the conduct of the operations of such resident are considered as not having the obtaining of such benefits as one of the principal purposes. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、３、５及び６の規定に基づき第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従つて、当該居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約国内にある恒久的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

If a resident of a Contracting State derives an item of income, profits or gains from a business carried on by that resident in the other Contracting State or derives an item of income, profits or gains arising in the other Contracting State from a person that has with the resident a relationship described in subparagraph a) or b) of paragraph 1 of Article 9, the conditions described in subparagraph a) of this paragraph shall be considered to be satisfied with respect to such an item of income, profits or gains only if the business carried on in the first-mentioned Contracting State is substantial in relation tothe business carried on in the other Contracting State. 例文帳に追加

一方の締約国の居住者が、他方の締約国内において行う事業から所得、利得若しくは収益を取得する場合又は当該一方の締約国の居住者と第九条１(a)若しくは(b)にいう関係を有する者から他方の締約国内において生ずる所得、利得若しくは収益を取得する場合には、当該一方の締約国の居住者が当該一方の締約国内において行う事業が、当該一方の締約国の居住者又は当該関係を有する者が当該他方の締約国内において行う事業との関係において実質的なものでなければ、当該所得、利得又は収益について(a)に規定する条件を満たすこととはならない。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 4 to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Article 13 with respect to an item of income, profits or gains described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations are considered as not having the obtaining of such benefits as one of the principal purposes. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、４の規定に基づき第七条、第十条３、第十一条３又は第十三条に定める所得、利得又は収益についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従って、当該一方の締約国の居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約国内にある恒久的施設又は固定的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

Where a company which is a resident of a Contracting State derives income, profits or gains from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of income, profits or gains arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国から所得、利得又は収益を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた所得、利得又は収益から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約国内にある恒久的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3 or 5 of this Article to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of this Convention with respect to an item of income, profit or gain described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations did not have as one of the principal purposes the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、３及び５の規定に基づき第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該締約国の法令又は行政上の慣行に従って、当該居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

6. Where a company which is a resident of a Contracting Party derives profits or income from the other Contracting Party, that other Contracting Party may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting Party or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting Party, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting Party. 例文帳に追加

６一方の締約者の居住者である法人が他方の締約者内から利得又は所得を取得する場合には、当該他方の締約者は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約者内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約者の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約者内にある恒久的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

8. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

８一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約国内にある恒久的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

Article 121 (1) In the event that a person who has violated this Act is an agent or other employee acting on behalf of the business operator of the enterprise, with respect to matters concerning workers at that enterprise, the fine under the relevant Article shall also be assessed against the business operator; provided, however, that this shall not apply in the event that the business operator has taken necessary measures to prevent such violation (In the event that the business operator is a juridical person, the representative thereof shall be deemed business operator; and in the event that the business operator is a minor or an adult ward who lacks the capacity regarding business of an adult, the statutory representative thereof shall be deemed business operator (if the statutory representative is a juridical person, the representative thereof). The same shall apply hereinafter in this Article.). 例文帳に追加

第百二十一条　この法律の違反行為をした者が、当該事業の労働者に関する事項について、事業主のために行為した代理人、使用人その他の従業者である場合においては、事業主に対しても各本条の罰金刑を科する。ただし、事業主（事業主が法人である場合においてはその代表者、事業主が営業に関し成年者と同一の行為能力を有しない未成年者又は成年被後見人である場合においてはその法定代理人（法定代理人が法人であるときは、その代表者）を事業主とする。次項において同じ。）が違反の防止に必要な措置をした場合においては、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

Article 4 Where a seller or a Service Provider receives an application for entering into a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services at a place other than its Place of Business, etc., or receives an application for entering into a sales contract for Designated Goods or Designated Rights or a Service Contract for Designated Services from a Specified Customer at its Place of Business, etc., the seller or the Service Provider shall immediately deliver a document containing the details of the application with respect to the following matters pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry; however, this does not apply when the seller or the Service Provider has concluded the sales contract or the Service Contract upon receiving the application for it: 例文帳に追加

第四条　販売業者又は役務提供事業者は、営業所等以外の場所において指定商品若しくは指定権利につき売買契約の申込みを受け、若しくは指定役務につき役務提供契約の申込みを受けたとき又は営業所等において特定顧客から指定商品若しくは指定権利につき売買契約の申込みを受け、若しくは指定役務につき役務提供契約の申込みを受けたときは、直ちに、経済産業省令で定めるところにより、次の事項についてその申込みの内容を記載した書面をその申込みをした者に交付しなければならない。ただし、その申込みを受けた際その売買契約又は役務提供契約を締結した場合においては、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

Article 1-2#(Addition: Act No. 149 of 1998)# For the time being, with respect to the application of the provision of paragraph 1 of Article 3, "Exclusive Economic Zone (" and "the harvest of aquatic animals and plants (which excludes those falling under Fishery and includes Fishery Incidental Acts; the same shall apply hereinafter)" in said paragraph shall be replaced with "Exclusive Economic Zone (in the event that the water area in which Japan exercises its sovereign right for the Fishery, the harvest of aquatic animals and plants (which excludes those falling under Fishery and includes Fishery Incidental Acts; the same shall apply hereinafter) and the Survey is adjusted pursuant to the provision of the treaty under Article 4 of the Act on the Exclusive Economic Zone and Continental Shelf (Act No. 74 of 1996), the water area after such adjustment;" and with "the harvest of aquatic animals and plants" respectively. 例文帳に追加

第一条の二＃（平一〇法一四九・追加）＃　第三条第一項の規定の適用については、当分の間、同項中「排他的経済水域（」とあるのは「排他的経済水域（排他的経済水域及び大陸棚に関する法律（平成八年法律第七十四号）第四条の条約の規定により我が国が漁業、水産動植物の採捕（漁業に該当するものを除き、漁業等付随行為を含む。以下同じ。）及び探査に関する主権的権利を行使する水域の範囲について調整が行われるときは、その調整後の水域とする。」と、「水産動植物の採捕（漁業に該当するものを除き、漁業等付随行為を含む。以下同じ。）」とあるのは「水産動植物の採捕」とする。 - 日本法令外国語訳データベースシステム

(2) With respect to a person who is deemed pursuant to the preceding paragraph to have obtained a recognition under Article 39-11, paragraph 1 of the New Gas Business Act, a notification given under Article 72 of the old Liquefied Petroleum Gas Act as applied mutatis mutandis pursuant to Article 39-16, paragraph 1 of the Old Gas Business Act shall be deemed to be a notification given under Article 36-21 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 39-15, paragraph 2 of the New Gas Business Act; Operational Rules which have been approved or for which an application for approval has been filed under Article 73, paragraph 1 of the old Liquefied Petroleum Gas Act as applied mutatis mutandis pursuant to Article 39-16, paragraph 1 of the Old Gas Business Act shall be deemed to be Operational Rules for which notification was given pursuant to Article 36-22, paragraph 1 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 39-15, paragraph 2 of the New Gas Business Act; the suspension or abolition of the services which has been permitted or for which an application for permission has been filed under Article 74 of the old Liquefied Petroleum Gas Act as applied mutatis mutandis pursuant to Article 39-16, paragraph 1 of the Old Gas Business Act shall be deemed to be the suspension or abolition of the services for which notification was given pursuant to Article 36-23 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 39-15, paragraph 2 of the New Gas Business Act; an order which has been issued under Article 79 of the old Liquefied Petroleum Gas Act as applied mutatis mutandis pursuant to Article 39-16, paragraph 1 of the Old Gas Business Act shall be deemed to be an order issued under Article 36-24 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 39-15, paragraph 2 of the New Gas Business Act; an order issued under Article 80 of the old Liquefied Petroleum Gas Act as applied mutatis mutandis pursuant to Article 39-16, paragraph 1 of the Old Gas Business Act shall be deemed to be an order issued under Article 36-26 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 39-15, paragraph 2 of the New Gas Business Act. 例文帳に追加

２　前項の規定により新ガス事業法第三十九条の十一第一項の認定を受けているものとみなされた者についての旧ガス事業法第三十九条の十六第一項において準用する旧液化石油ガス法第七十二条の規定によりした届出は新ガス事業法第三十九条の十五第二項において準用する新ガス事業法第三十六条の二十一の規定によりした届出と、旧ガス事業法第三十九条の十六第一項において準用する旧液化石油ガス法第七十三条第一項の規定による認可を受け又はその申請をしている業務規程は新ガス事業法第三十九条の十五第二項において準用する新ガス事業法第三十六条の二十二第一項の規定により届け出た業務規程と、旧ガス事業法第三十九条の十六第一項において準用する旧液化石油ガス法第七十四条の規定による許可を受け又はその申請をしている業務の休廃止は新ガス事業法第三十九条の十五第二項において準用する新ガス事業法第三十六条の二十三の規定により届け出た業務の休廃止と、旧ガス事業法第三十九条の十六第一項において準用する旧液化石油ガス法第七十九条の規定によりした命令は新ガス事業法第三十九条の十五第二項において準用する新ガス事業法第三十六条の二十四の規定によりした命令と、旧ガス事業法第三十九条の十六第一項において準用する旧液化石油ガス法第八十条の規定によりした命令は新ガス事業法第三十九条の十五第二項において準用する新ガス事業法第三十六条の二十六の規定によりした命令と、それぞれみなす。 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

The positive value of preliminary adverse actions of the Examiner should be fully appreciated by the applicant and his attorney. A hard-fought application will produce a patent much more likely to stand in court than a patent which has slid through the Bureau easily. This is so for two reasons: first, the rejections have given the applicant or his attorney suggestions of strengthening amendments so that his claims have been made infinitely less vulnerable than would be otherwise possible; secondly, every point raised by the Examiner and finally decided by the Bureau in favor of the applicant will give him a prima facie standing on that point in court. The Office is empowered by law to pass upon applications for patents and, because of the authority vested in it, its decisions with respect to the granting of an application or on any point connected with it will be presumed to be correct by the courts.例文帳に追加

出願人及びその代理人は，審査官による不利な予備的処分の肯定的価値を十分に高く評価すべきである。厳しい争いを経た出願に基づく特許は，局の手続を容易に経た特許よりも裁判所で有効になる傾向にある。これには2の理由があり，第1は，拒絶により，出願人又はその代理人に，補正案を強化して脆弱なクレームから脆弱性をできる限り失くすことが示唆されることであり，第2は，審査官により指摘され，最終的に局により出願人に有利に決定された各要点は，法廷で，当該要点について出願人に一応の当事者適格性を与えることである。庁は，法律により，特許出願について判断する権限を与えられており，庁に与えられた権限を理由に，出願の承認又はこれに関連するすべての事項に関するその決定は，裁判所により適正なものと推定される。 - 特許庁

You have used the term “pay-off” quite frequently in reference to the Incubator Bank of Japan, but the fact is that no burden has been incurred yet by depositors at this time. Depositors might ultimately incur a burden in the form of a loss. Given that there is no burden yet, it may be better to refrain from using the term “pay-off” readily, as depositors may feel unsettled-do you agree? At least the DICJ has never used the term “pay-off”. “Pay-off,” which involves cutting off deposits, has not been executed with respect to depositors even though the media is taking the liberty of using the term “pay-off.” Depending on the situation, if the Bank's business is transferred successfully, depositors might end up not having to incur any burden. What are your thoughts on this? 例文帳に追加

振興銀行なのですけれども、大臣は非常に頻繁に「ペイオフ」という言葉をお使いになるのですけれども、「ペイオフを発動した」とおっしゃるのですけれども、現実に今、預金者に負担はまだかかっていないわけですよね。預金者に負担が、ロスがかかるかもしれないわけですよね、最終的に。でも、（負担が）かかってはいない以上、安直に「ペイオフ発動」とかというお言葉を使うのはお控えになった方がよろしいかと思うのですけれども、預金者は同様するのではないかと思うのですけれども、いかがでしょうか。預金保険機構は少なくとも一回も「ペイオフ」という言葉は使っていません。マスコミが勝手に「ペイオフ」という言葉を使っているのですけれども、まだペイオフという、預金者に預金を切り捨てることが発動されていないし、場合によっては、事業譲渡がうまくいけば預金者に負担がかからないで終わる可能性だってあるわけですよね。その点いかがでしょうか。 - 金融庁

Article 32-3 In the event that the following items have been provided in a written agreement either with a labor union organized by a majority of the workers at the workplace concerned (in the case that such labor union is organized), or with a person representing a majority of the workers (in the case that such labor union is not organized), the employer may, with respect to a worker for whom the starting and ending time for work is left to the worker's own decision pursuant to rules of employment or the equivalent, and regardless of the provisions of Article 32, have such a worker work in excess of the working hours set forth in paragraph (1) of Article 32 in a week and may have such a worker work in excess of the working hours set forth in paragraph (2) of that Article in a day, to the extent that the average working hours per week during a period provided in the above-mentioned written agreement as the settlement period (of which conditions are defined in item (ii) below) does not exceed the working hours set forth in paragraph (1) of Article 32: 例文帳に追加

第三十二条の三　使用者は、就業規則その他これに準ずるものにより、その労働者に係る始業及び終業の時刻をその労働者の決定にゆだねることとした労働者については、当該事業場の労働者の過半数で組織する労働組合がある場合においてはその労働組合、労働者の過半数で組織する労働組合がない場合においては労働者の過半数を代表する者との書面による協定により、次に掲げる事項を定めたときは、その協定で第二号の清算期間として定められた期間を平均し一週間当たりの労働時間が第三十二条第一項の労働時間を超えない範囲内において、同条の規定にかかわらず、一週間において同項の労働時間又は一日において同条第二項の労働時間を超えて、労働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) a person who has been sentenced to imprisonment without work or a severer punishment or who has been sentenced to a fine pursuant to the provisions of this Act or the provisions of another Act concerning labor that are specified by an order or the provisions of the Act for the Prevention of Unjust Acts by Organized Crime Groups (Act No. 77 of 1991) (excluding the provisions of Article 48 of said Act), or for having committed an offense under Article 204, Article 206, Article 208, Article 208-3, Article 222 or Article 247 of the Penal Code (Act No. 45 of 1907), or an offense under the Act for the Punishment of Acts of Violence (Act No. 60 of 1926), or an offense under Article 73-2, paragraph 1 of the Immigration Control and Refugee Recognition Act (Act No. 319 of 1951), and with respect to whom five years have not yet passed calculated from the day on which execution of said sentence was completed or the sentence became no longer applicable; 例文帳に追加

一　禁錮（こ）以上の刑に処せられ、又はこの法律の規定その他労働に関する法律の規定であつて命令で定めるもの若しくは暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）の規定（同法第四十八条の規定を除く。）により、若しくは刑法（明治四十年法律第四十五号）第二百四条、第二百六条、第二百八条、第二百八条の三、第二百二十二条若しくは第二百四十七条の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）の罪若しくは出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第七十三条の二第一項の罪を犯したことにより、罰金の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から起算して五年を経過しない者 - 日本法令外国語訳データベースシステム

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

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

(2) The industrial accident insurance rate shall be required to be of the value that would allow the maintenance of balanced budget pertaining to the industrial accident insurance services now and in the future, in light of the anticipated costs of the insurance benefits and the services for social rehabilitation promotion, etc. under the provisions of the Industrial Accident Insurance Act, and such rate shall be prescribed, as specified by a Cabinet Order, by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury (meaning the employment injury set forth in Article 7, paragraph (1), item (i) of the Industrial Accident Insurance Act; the same shall apply hereinafter) and commuting injury (meaning the commuting injury set forth in item (ii) of the same paragraph; the same shall apply hereinafter) during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied and the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iii) of the same paragraph; the same shall apply in the following paragraph and in Article 13), the type and content of the services implemented as the services for social rehabilitation promotion, etc., and other circumstances. 例文帳に追加

２　労災保険率は、労災保険法の規定による保険給付及び社会復帰促進等事業に要する費用の予想額に照らし、将来にわたつて、労災保険の事業に係る財政の均衡を保つことができるものでなければならないものとし、政令で定めるところにより、労災保険法の適用を受けるすべての事業の過去三年間の業務災害（労災保険法第七条第一項第一号の業務災害をいう。以下同じ。）及び通勤災害（同項第二号の通勤災害をいう。以下同じ。）に係る災害率並びに二次健康診断等給付（同項第三号の二次健康診断等給付をいう。次項及び第十三条において同じ。）に要した費用の額、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣が定める。 - 日本法令外国語訳データベースシステム

Article 12-2 In case of the preceding Article, paragraph (3), if a business operator employing workers in the number specified by the Ordinance of the Ministry of Health, Labour and Welfare or less has taken the measures specified by the Ordinance of the Ministry of Health, Labour and Welfare to secure safety or health of the workers employed for such business during any insurance year of three consecutive insurance years, and such business operator submits the notification describing its intention to apply for the application of the provision of this Article in respect of the industrial accident insurance rate pertaining to such business and other matters specified by the Ordinance of the Ministry of Health, Labour and Welfare within six months from the first day of the insurance year following any insurance year during which such measures were taken, then the provision of the same paragraph shall apply to the industrial accident insurance rate prescribed in the same paragraph for the insurance year two years following the last insurance year of such consecutive three insurance years, by replacing the term "forty one-hundredth (40/100)" in the same paragraph with "forty-five one-hundredth (45/100)". 例文帳に追加

第十二条の二　前条第三項の場合において、厚生労働省令で定める数以下の労働者を使用する事業主が、連続する三保険年度中のいずれかの保険年度においてその事業に使用する労働者の安全又は衛生を確保するための措置で厚生労働省令で定めるものを講じたときであつて、当該措置が講じられた保険年度のいずれかの保険年度の次の保険年度の初日から六箇月以内に、当該事業に係る労災保険率につきこの条の規定の適用を受けようとする旨その他厚生労働省令で定める事項を記載した申告書を提出しているときは、当該連続する三保険年度中の最後の保険年度の次の次の保険年度の同項の労災保険率については、同項中「百分の四十」とあるのは、「百分の四十五」として、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

(2) Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2(2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2(1) of the Act with respect to interest on book-entry transfer national government bonds or book-entry transfer local government bonds to be received thereby for the trust property under the said qualified foreign securities investment trust, the said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for tax exemption of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer national government bonds" in this Article) and a statement of the holding period of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer national government bonds" in paragraph (7) to paragraph (9)), or a written application for tax exemption of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer local government bonds" in this Article) and a statement of the holding period of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer local government bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director prescribed in prescribed in Article 5-2(1)(i)(a) of the Act pursuant to the provisions of Article 5-2(1)(i)(a) and (b) of the Act, or the district director prescribed in Article 5-2(1)(ii)(a) of the Act pursuant to the provisions of Article 5-2(1)(ii)(a) and (b) of the Act. 例文帳に追加

２　法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。 - 日本法令外国語訳データベースシステム

(1) Without affecting the operation of Section 13, the registration of a person as a registered user - (a) may be varied by the Registrar, on the application of the registered proprietor and the registered user, with respect to the goods for which, or any conditions or restrictions subject to which, the registration has effect; or (b) may be extended by the Registrar, on the application of the registered proprietor and the registered user, for such period not exceeding three years, as the Registrar thinks fit, but such period shall not extend beyond the date of expiration of the current registration of the trade mark; or (c) may be cancelled by the Registrar on the application of the registered proprietor or of the registered user; or (d) may be cancelled by the Registrar on the application of a person on the ground - (i) that the registered user has used the trade mark otherwise than by way of the permitted use, or in such a way as to cause, or to be likely to cause, deception or confusion; or (ii) that the registered proprietor or the registered user misrepresented, or failed to disclose, some fact material to the application for the registration or that the circumstances have materially changed since the date of the registration; or (iii) that the registration ought not to have been effected having regard to rights vested in the applicant by virtue of a contract in the performance of which he is interested.例文帳に追加

(1) 第13条の運用に影響を与えることなく，登録使用者としての人の登録は次に掲げることができる。 (a) 登録官は，登録所有者及び登録使用者の申請に基づき，当該登録が効力を有する商品，当該登録が効力を有するための条件又は制約について，変更することができる。又は， (b) 登録官は，登録所有者及び登録使用者の申請に基づき，登録官として適切と考える3年を超えない期間で延長することできるが，その期間は当該商標の現在の登録期間の満了日を超えて延長してはならない。又は (c) 登録官は，登録所有者及び登録使用者の申請に基づき，登録を抹消することができる。又は， (d) 登録官は，次に掲げる理由に基づき，ある者の申請を抹消することができる。 (i) 登録使用者が許可された使用方法以外の方法で，若しくは誤認又は混同を招く，又はそのおそれのある方法で商標を使用したこと，又は， (ii) 登録所有者又は登録使用者が登録出願にとって重要な事実を偽って伝えた又は開示しなかった，若しくは事情が登録の日から著しく変化したこと，又は， (iii) 当該登録は，出願人がその履行に利害関係を有する契約により出願人に付与される権利を考慮して登録は認められるべきではなかったこと - 特許庁

(2) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of the said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7(1) of the Act for a business year following the first one of the said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7(1) of the Act for the first time after receiving the application of the provisions of Article 68-91(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph: 例文帳に追加

２　特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（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で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する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 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection: 例文帳に追加

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納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

Nothing in this Act entitles the owner of a registered trade mark to interfere with or restrain the use by any person of a trade mark identical or similar to it in relation to goods or services in relation to which that person or the owner's predecessor in title had continuously used that trade mark from a date prior to the commencement of the Trademarks Amendment Act 1994 if, before that date, the use of that trade mark by that person did not infringe the right to the use of the first-mentioned trade mark given by the registration; or object (if use is proved) to that person being put on the register for that identical or similar trade mark in respect of those goods or services or similar goods or services. No infringement where certain connection in course of trade例文帳に追加

その登録商標と同一又は類似の商標の他人による使用であって，当該他人又は登録商標の所有者の権原上の前任者が1994年商標改正法の施行より前である日からその商標を継続して使用していた商品又はサービスに関するものについて，その使用を妨げ若しくは抑止すること。ただし，前記の日以前において，当該他人によるその商標の使用が，登録によって与えられた，最初に述べた商標についての使用権を侵害していなかったことを条件とする。又は(使用が証明された場合において)当該他人が，それらの商品若しくはサービス，又はそれと類似する商品若しくはサービスに関し，同一又は類似の商標について登録簿に記載されることに異論を唱えること業として一定の関連がある場合は侵害にならない商標であって，商品に関して登録されているものは，その所有者又は使用権者と業として関連している同一又は類似の商品についてのその商標の使用によっては侵害されない。ただし，それらの商品又はそれらが構成する主な部分に関して，所有者又は使用権者がその商標を使用し，その後それを除去若しくは抹消しないでいるか，又は所有者又は使用権者がその商標の使用に同意していることを条件とする。 - 特許庁

(1) Those signs may not be registered as trademarks that are identical or confusingly similar to: (a) trademarks registered in the Republic of Kazakhstan earlier in the name of other person for goods or services of the same type; (b) trademarks that are well known in the Republic of Kazakhstan for goods and services of any type; (c) signs in respect of which an application for registration has been filed previously with Kazpatent in the name of a third party for goods and services of the same type, (excepting those withdrawn); (d) certification marks registered according to the established procedure in the territory of the Republic of Kazakhstan; (e)appellations of origin protected in the Republic of Kazakhstan, except where they can be incorporated as unprotected elements in a trademark registered in the name of a person authorized to use the said appellation of origin.例文帳に追加

(1) 次の各号に掲げる商標と同一または誤認混同を招くほどに類似する標章は商標として登録することができない。 (a) カザフスタン共和国において、同一の商品または役務に対して他人名義で先に登録されている商標。 (b) カザフスタン共和国において、いずれかの商品または役務において周知である商標。 (c) 同一の商品及び役務に対して、第三者の名義で特許庁に先に登録出願されているものに関する標章(撤回されたものを除く)。 (d) カザフスタン共和国において定められた手続に従って登録された認証標章。 (e) カザフスタン共和国において保護を受ける原産地名称。ただし、かかる原産地名称を使用する許諾を得ている者の名義で登録されている商標に保護を受けない要素として組み込むことができる場合は除く。 - 特許庁

(1) An application for a patent which -- (a) is made in respect of matter disclosed in an earlier application, or in the specification of a patent which has been granted; and (b) discloses additional matter, that is, matter extending beyond that disclosed in the earlier application made under this Act or in the application made under the United Kingdom Patents Act 1977 or the application under the European Patent Convention designating the United Kingdom filed at the European Patent Office from which the filing date and right of priority is sought to be derived, as filed, or the application for the patent, as filed, may be filed under section 20(3) or 47(4) or section 116(6) of the Patents Act (Cap. 221, 1995 Ed.), or as mentioned in section 26(11), but shall not be allowed to proceed unless it is amended so as to exclude the additional matter.例文帳に追加

(1) 特許出願が， (a) 先の出願において，又は，既に付与された特許の明細書において開示された事項に関して出願されたものであり，かつ， (b) 本法に基づいて出願された先の出願，又は1977年連合王国特許法に基づいて出願された出願，若しくは連合王国が指定されて欧州特許条約に基づいて欧州特許庁に出願されて，出願日及び優先権の基礎とすることが求められる出願であって，出願時でのものにおいて，又は，出願時での当該特許出願において開示された事項を超える追加の事項が開示されるものであるときは， 第20条(3)若しくは第47条(4)若しくは特許法(Cap. 221, 1995 Ed.)第116条(6)に基づいて，又は第26条(11)にいうように，出願することはできるが，補正により当該追加事項を除去しない限り，手続を進めることは認められない。 - 特許庁

A person who has neither a domicile nor an establishment in the Federal Republic of Germany may take part in proceedings under this Law before the Patent Office or the Patent Court and assert rights deriving from a design protected according to the provisions of this Law only if he has appointed a patent attorney or an attorney-at-law in the Federal Republic of Germany as his representative. The latter shall be authorized to represent him in proceedings before the Patent Office and the Patent Court and in civil litigation in respect of the design; he may also file requests for the institution of criminal proceedings. The place where the representative has his business premises shall be deemed, within the meaning of Section 23 of the Code of Civil Procedure, to be the place where the assets are located; if there are no business premises, the place where the representative has his domicile shall be relevant or, in the absence thereof, the place where the Patent Office has its seat. 例文帳に追加

ドイツ連邦共和国に住所も主たる事業所も有しない者は，その者がドイツ連邦共和国の弁理士又は弁護士をその代理人として指定した場合に限り，特許庁又は特許裁判所に対する本法に基づく手続をすることができ，本法の規定にしたがい保護される意匠により生じた権利を行使することができる。当該代理人は特許庁並びに特許裁判所での手続及び意匠に関するあらゆる民事訴訟において，活動する資格を有する。また，当該者は刑事訴訟手続の開始を要求することもできる。民事訴訟法第23条の趣旨において，代理人の事業所が当該資産の存する場所とみなされ，事業所がないときには代理人の住居が在る場所が適切とされ，それがないときには，特許庁がその本拠を有する地とされる。 - 特許庁

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period. 例文帳に追加

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。 - 財務省

5. a) Notwithstanding that a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, paragraph 3 of Article 11 or Article12, 13 or 20 with respect to an item of income described in those paragraphs or Articles derived from the other Contracting State if: (i) that resident is carrying on business in the first-mentioned Contracting State (other than the business of making or managing investments for the resident’s own account, unless the business is banking, insurance or securities business carried on by a bank, insurance company or securities company); (ii) the item of income derived from that other Contracting State is derived in connection with, or is incidental to, that business; and (iii) that resident satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits.例文帳に追加

５(a)一方の締約国の居住者は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、次のからまでに掲げる要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。(i)当該居住者が当該一方の締約国内において事業を行っていること。ただし、当該事業が、当該居住者が自己の勘定のために投資を行い、又は管理するもの（銀行、保険会社又は証券会社が行う銀行業、保険業又は証券業を除く。）である場合は、この限りでない。(ii)当該所得が当該事業に関連し、又は付随して取得されるものであること。(iii)当該居住者がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすこと。 - 財務省

Article 19 (1) When the requesting country, in accordance with a treaty, requests the transfer of a sentenced inmate for testimony regarding a domestic sentenced inmate (hereinafter refers to a person who is confined in Japan for execution of a sentence of imprisonment with or without work, or of an assistance punishment set forth in item (ii) of Article 2 of the Act on the Transnational Transfer of Sentenced Persons (Act No. 66 of 2002)), the Minister of Justice shall make a decision of transfer of the sentenced inmate for testimony with a fixed period for transfer of the domestic sentenced inmate, if neither item (i) nor (ii) of Article 2, nor any of the following (with respect to cases where the Minister of Justice receives a request for assistance in accordance with the proviso of paragraph (1) of Article 3, neither item (i) nor (ii) of Article 2, item (i) of Article 4, nor any of the following) applies, and where the Minister of Justice deems it appropriate to honor the request: 例文帳に追加

第十九条　法務大臣は、要請国から、条約に基づき、国内受刑者（日本国において懲役刑若しくは禁錮刑又は国際受刑者移送法（平成十四年法律第六十六号）第二条第二号　に定める共助刑の執行として拘禁されている者をいう。以下同じ。）に係る受刑者証人移送の要請があつた場合において、第二条第一号若しくは第二号又は次の各号（第三条第一項ただし書の規定により法務大臣が共助の要請の受理を行う場合にあつては、第二条第一号若しくは第二号、第四条第一号又は次の各号）のいずれにも該当せず、かつ、要請に応ずることが相当であると認めるときは、国内受刑者を移送する期間を定めて、当該受刑者証人移送の決定をするものとする。 - 日本法令外国語訳データベースシステム

Where a conflict, as defined in section 43 as it read immediately before October 1, 1989, exists between an application for a patent in Canada filed before October 1, 1989 (the “earlier application”) and an application for a patent in Canada filed on or after that date (the “later application”) and (a) the later application is filed by a person who is entitled to protection under the terms of any treaty or convention relating to patents to which Canada is a party and who has previously regularly filed in or for any other country that by treaty, convention or law affords similar protection to citizens of Canada an application for a patent describing the same invention, (b) the later application is filed within twelve months after the filing of the previously regularly filed application, (c) the applicant in the later application has made a request for priority in respect of that application on the basis of the previously regularly filed application, and (d) the earlier application is filed after the filing of the previously regularly filed application, the applicant having the earlier date of invention shall be entitled to a patent and the applications shall be dealt with and disposed of in accordance with section 43, as it read immediately before October 1, 1989. 例文帳に追加

1989年10月1日の直前に有効な第43条に特定される抵触が，1989年10月1日前にされたカナダ特許出願(以下「先の出願」と称する)と，その日以後にされたカナダ特許出願(以下「後の出願」と称する)との間に存在し，かつ (a) 後の出願が，カナダが締約国である特許に関する条約又は協定に定める条件に従って保護を受ける権利を有する者であって，同一発明を記載した特許出願を条約，協定又は法律によりカナダ国民に同様な保護を与える他の国において若しくはその国に対して先に正規にした者により行われ， (b) 後の出願が，その先に正規にされた出願の後12月以内に行われ，(c) 後の出願の出願人が，その先に正規にされた出願に基づいて該当出願につき優先権主張を行い，また (d) 先の出願が当該先に正規にされた出願の後に行われた場合は， 先の発明日を有する出願人が特許を受けることができるものとし，これらの出願は，1989年10月1日の直前に有効な第43条に従って取り扱い，かつ，処理しなければならない。 - 特許庁

(2) With respect to the sale or labeling of Specified Gas Equipment under Transition pertaining to the approval of model obtained under Article 39-13-3 of the Old Gas Business Act prior to the enforcement of Article 11 (including the approval of model obtained in the cases where the provisions then in force shall remain applicable pursuant to Article 60, paragraph 1 or paragraph 3 of the Supplementary Provisions (excluding, however, those concerning Foreign Registered Manufacturers set forth in Article 39-13-3 of the Old Gas Business Act)), the provisions then in force shall remain applicable notwithstanding the provisions of Article 39-3, paragraph 1 and Article 39-4 of the New Gas Business Act, for a period specified by a Cabinet Order under Article 61, paragraph 2 of the Supplementary Provisions for the respective type of the Specified Gas Equipment under Transition from the date of enforcement of Article 11 or a period specified by a Cabinet Order under Article 39-10, paragraph 1 of the Old Gas Business Act as applied mutatis mutandis pursuant to Article 39-14, paragraph 6 of the Old Gas Business Act from the date of approval, whichever ends earlier. 例文帳に追加

２　第十一条の規定の施行の際現に受けている旧ガス事業法第三十九条の十三の三の規定による型式の承認（附則第六十条第一項若しくは第三項の規定によりなお従前の例によることとされて受けた型式の承認（旧ガス事業法第三十九条の十三の三の外国登録製造事業者に係るものに限る。）を含む。）に係る移行特定ガス用品の販売又は表示については、第十一条の規定の施行の日から起算して当該移行特定ガス用品に係る附則第六十一条第二項の政令で定める期間を経過する日又は当該承認の日から旧ガス事業法第三十九条の十四第六項において準用する旧ガス事業法第三十九条の十第一項の政令で定める期間を経過する日のいずれか早い日までの間は、新ガス事業法第三十九条の三第一項及び第三十九条の四の規定にかかわらず、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

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(7) Within the amount of money subsidized to NTT West (hereinafter referred to as "the amount of subsidization") by NTT East under the provisions of the preceding article as a disposition of the settled profits related to each business year which ends within three years after the incorporation of NTT East (limited to only the business year of which ending date is the same as the ending date of the business year of the NTT West (hereinafter referred to as "the applicable business year")), the amount of money not exceeding the amount of deficit (which shall be equal to the deficit under the provisions of Article 2 paragraph (19) of the Corporate Tax Act (Act No. 34 of 1965) in cases where the amount of money equivalent to said amount of subsidization is excluded from its profits) in the corresponding business year of NTT West (meaning the business year whose ending date is the same as said applicable business year; the same shall apply hereinafter) shall be deductible in the accounting of said applicable business year. In this case, with respect to the application of the provisions of Article 37 of the same act to NTT East, "the accounted amount" in paragraph (1) of the same article shall be read as "except the accounted amount (the amount of money under the provisions of Article 12 paragraph (7) of the Supplementary Provisions of the Act to Amend the Nippon Telegraph and Telephone Corporation Act (Act No. 98 as of 1997) within the amount of deficit equal to the amount of subsidization (in the following paragraph referred to as "the amount of subsidization deductible"))", and "excluding the amount of contributions" in paragraph (2) of the same article shall be read as "except the amount of donations and the amount of subsidization deductible". 例文帳に追加

７　東会社が、その設立の日以後三年以内に終了する各事業年度（その終了の日を西会社の事業年度終了の日と同じくする事業年度に限る。以下「適用年度」という。）の確定した決算において利益の処分による経理をした前条の規定により西会社に対して交付する金銭の額（以下「交付金の額」という。）のうち西会社の対応年度（その終了の日を当該適用年度終了の日と同じくする事業年度をいう。以下同じ。）において生じた欠損金額（当該交付金の額に相当する金額を益金の額に算入しなかったとした場合に生じることとなる法人税法（昭和四十年法律第三十四号）第二条第十九号に規定する欠損金額に相当する金額とする。）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。この場合において、東会社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「経理をした金額」とあるのは「経理をした金額（日本電信電話株式会社法の一部を改正する法律（平成九年法律第九十八号）附則第十二条第七項に規定する交付金の額のうち同項に規定する欠損金額に達するまでの金額（次項において「損金算入交付金額」という。）を除く。）」と、同条第二項中「寄付金の額を除く」とあるのは「寄付金の額及び損金算入交付金額を除く」とする。 - 日本法令外国語訳データベースシステム

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納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

Article 53-36 The provisions of Article 425 (excluding paragraph (1), item (ii), the second sentence of paragraphs (4) and (5)) (Partial Exemption from Liability), Article 426 (excluding paragraph (4)) (Provisions of Articles of Incorporation on Exemption by Directors), Article 427 (Contracts for Limitation of Liability), Article 428 (Special Provision on Transactions Carried Out by Director for Himself/Herself) and Article 430 (Joint and Several Liabilities of Officers, etc.) of the Companies Act shall apply mutatis mutandis to the liability for damages of the Officers, etc. of a Mutual Company. In this case, the terms "Article 423, paragraph (1)" and "Article 424" in those provisions shall be deemed to be replaced with "Article 53-33, paragraph (1) of the Insurance Business Act" and "Article 53-34 of the Insurance Business Act," respectively; the term "resolution" in Article 425, paragraph (1) of that Act shall be deemed to be replaced with "the resolution set forth in Article 62, paragraph (2) of the Insurance Business Act"; the term "the consent of directors with respect to exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of that paragraph (limited to exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) is to be obtained, and to the cases where a proposal regarding such exemption from liability" in Article 426, paragraph (2) of that Act shall be deemed to be replaced with "a proposal regarding the exemption of liability pursuant to the provisions of the articles of incorporation under that paragraph (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers)"; the term "shareholders having not less than three hundredths (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding Officers, etc. subject to the liability referred to in paragraph (3))" in Article 426, paragraph (5) shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership (excluding the number of members who are Officers, etc. subject to the liability referred to in paragraph (3)) of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act)"; and the term "Article 425, paragraphs (4) and (5)" in Article 427, paragraph (5) of that Act shall be deemed to be replaced with "the first sentence of Article 425, paragraph (4)"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の三十六　会社法第四百二十五条（第一項第二号、第四項後段及び第五項を除く。）（責任の一部免除）、第四百二十六条（第四項を除く。）（取締役等による免除に関する定款の定め）、第四百二十七条（責任限定契約）、第四百二十八条（取締役が自己のためにした取引に関する特則）及び第四百三十条（役員等の連帯責任）の規定は、相互会社の役員等の損害賠償責任について準用する。この場合において、これらの規定中「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、「第四百二十四条」とあるのは「保険業法第五十三条の三十四」と、同法第四百二十五条第一項中「決議」とあるのは「保険業法第六十二条第二項に規定する決議」と、同法第四百二十六条第二項中「についての取締役の同意を得る場合及び当該責任の免除に関する」とあるのは「に関する」と、同条第五項中「総株主（第三項の責任を負う役員等であるものを除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主」とあるのは「社員総数（第三項の責任を負う役員等である社員の数を除く。）の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）」と、同法第四百二十七条第五項中「第四百二十五条第四項及び第五項」とあるのは「第四百二十五条第四項前段」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

On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe.例文帳に追加

一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。 - 経済産業省

If a trademark contains (a) any part not separately registered as a trademark in the name of the proprietor, or for the separate registration of which no application has been made, or (b) any matter common to the trade, or otherwise of a nondistinctive character, the Tribunal, in deciding whether the trademark shall be entered or shall remain on the Register, may require, as a condition of its being on the Register, that the proprietor shall either disclaim any right to the exclusive use of such part or all or any portion of such matter, as the case may be, to the exclusive use of which the Tribunal holds him not to be entitled, or make such other disclaimer as the Tribunal may consider necessary for the purpose of defining the rights of the proprietor under the registration: Provided that no disclaimer shall affect any rights of the proprietor of a trademark except such as arise out of the registration of the trademark in respect of which the disclaimer is made. 例文帳に追加

商標に次に掲げる事項が存在する場合、(a)所有者の名前で商標として個別に登録されていない部分、又は個別の登録出願が行われていない部分がある。(b)商慣習上一般的な事項、又はそれ以外の識別的でない性格がある。このような場合、審判機関は、当該商標が登録されるか登録簿への記載を存続させるか否かの判定に際し、登録簿への記載の条件として、所有者が当該部分又は当該事項の全部若しくは一部(場合に応じ)につき、審判機関がその者への付与を留保している排他的使用権を放棄することを求めることができ、又は、裁判機関が当該登録に基づく所有者の権利範囲を明確にするために必要と考えるようなその他の権利放棄を行わせることができる。ただし、いかなる権利放棄も、当該権利放棄が行われた商標の登録に起因する以外に、商標の所有者のいかなる権利にも影響を与えないものとする。 - 特許庁

Japan was struck very hard and pushed to the brink by the financial crisis, which started in 1997, and the jusen problem, which started two years earlier than that. Based on this bitter experience, Japan has established the world's most advanced legal framework regarding the failure of banks and the rehabilitation of failed banks, I believe. In light of that, we will continue to engage in international cooperation at the forthcoming meeting of the G20 Finance Ministers and Central Bank Governors with a view to preventing the recurrence of a financial crisis and strengthening the financial system. Without sound financial institutions, sustainable corporate management would be impossible and a liberal society would be unable to function. Pursuing the right balance in that respect is very important. We will engage in international cooperation while firmly arguing our cases. 例文帳に追加

そういったことを踏まえて、日本は1997年から始まった、あるいはその2年前から始まった住専で、非常に厳しい、痛い目といいますか、あるいはぎりぎりのところまで行きましたので、その苦しい経験を踏まえて、日本は、銀行に関して、破綻法制、あるいは一旦破綻した銀行がどのように再生するかということの法制が世界で一番整備されている国だと思っております。そんなことを踏まえて、金融機関の金融危機の再発防止、あるいは金融システムの強化に向けて、今回のG20、財務大臣・中央銀行総裁会議の場においても引き続き、今少し私が駄弁を弄しましたけれども、そういった経験を踏まえて健全で強い金融機関が必要ですし、健全な金融機関がなければ、持続可能な企業経営あるいは自由主義社会はある意味で成り立たないわけでございます。やはりその辺のバランスというのが大変大事でございます。そういった立場をきちっと主張しつつ、国際的に協調して取り組んでまいりたいと思っております。 - 金融庁

Notwithstanding the provisions of paragraphs 1 and 2,where a person - other than an agent of an independent status to whom the provisions of paragraph 6 apply – is acting in a Contracting State on behalf of an enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that person undertakes for the enterprise,if such a person: (a) has, and habitually exercises, in that Contracting State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business,would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in that Contracting State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise. 例文帳に追加

１及び２の規定にかかわらず、一方の締約国内において企業に代わって行動する者（６の規定が適用される独立の地位を有する代理人を除く。）が、次のいずれかの活動を行う場合には、当該企業は、その者が当該企業のために行うすべての活動について、当該一方の締約国内に恒久的施設を有するものとされる。(a)当該一方の締約国内で、当該企業の名において契約を締結する権限を有し、かつ、この権限を反復して行使すること。ただし、その者の活動が４に規定する活動（事業を行う一定の場所で行われたとしても、４の規定により当該一定の場所が恒久的施設であるものとされないようなもの）のみである場合は、この限りでない。(b)(a)に規定する権限は有しないが、当該一方の締約国内で、物品又は商品の在庫を恒常的に保有し、かつ、当該在庫から当該企業に代わって物品又は商品を反復して引き渡すこと。 - 財務省

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

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