「Redemption」に関連した英語例文の一覧と使い方(6ページ目) - Weblio英語例文検索

(7) A Financial Instruments Business Operator may conclude a contract to the effect that the Financial Instruments Business Operator shall periodically return part or all of the securities deposited or part or all of the fruits/redemption of investment in the said securities to a client when requested. 例文帳に追加

（７）金融商品取引業者は、顧客から申出があった場合には、寄託有価証券の一部及び当該有価証券の果実又は償還金の全部又は一部を定期的に返還する契約をすることができるものとする。 - 金融庁

Nevertheless, in 1989, the United States had a net debt to foreign countries, and furthermore, from 2005 onward, the margin of its surplus for its balance on income has continued to decrease mainly due to the expansion of interest payments and redemption expenses for US Treasury bonds accompanying rising interest rates and worsening of the financial deficit.例文帳に追加

しかし、1989 年には対外純債務を抱えることとなり、さらに、2005 年以降は、主に金利上昇と財政赤字の悪化に伴う米国国債の利払い・償還費用の増大によって、所得収支の黒字幅は減少を続けている。 - 経済産業省

For this reason he is the mediator of a new covenant, since a death has occurred for the redemption of the transgressions that were under the first covenant, that those who have been called may receive the promise of the eternal inheritance. 例文帳に追加

このようなわけで，彼は新しい契約の仲介者です。それは，最初の契約のもとでの数々の違反を請け戻すために一つの死が生じたことにより，召された者たちが，約束された永遠の相続財産を受けられるようにするためです。 - 電網聖書『ヘブライ人への手紙 9:15』

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

To provide a new kind of service that enhances user-friendliness concerning debt redemption procedures associated with installment sales contracts or amortization contracts, and contracts for lease transactions, thereby increasing the appeal of financial institutions, leasing companies and the like.例文帳に追加

割賦売買契約または割賦償還契約及びリース取引契約に伴う債務の償還手続について顧客の利便性の向上をもたらし、金融機関等またはリース業者等の訴求力の増進につながるような新規なサービスを提供する。 - 特許庁

In order to ensure smooth financial flows, private financial institutions, etc. are required to make every effort to smoothen supply of necessary funds all the more, to their sound counter parties including small and middle-sized enterprises including the treatment of the special guarantee at the time of redemption. 例文帳に追加

まず、資金供給の円滑化を図るため、特別保証の償還期限時の取扱いも含めて、中小企業を含む健全な取引先に対する資金供給の一層の円滑化に努めるよう民間金融機関等に対して要請しております。 - 金融庁

When investing in a long-term investment product for which early redemption of the contract is difficult7, for example, do the Office (Trading, Banking) Divisions take account of various risks (credit, market risks, etc) involved in the gap between the maturities of funds invested and raised and consider an extraordinary long-term financing plan? 例文帳に追加

例えば、長期運用商品で中途解約が困難な商品に投資する場合には、運用・調達の期間のギャップに伴う各種リスク（信用・市場等）や、通常の資金運用計画ではカバーできない長期の資金計画について勘案しているか。 - 金融庁

When investing in a long-term investment product for which early redemption of the contract is difficult, for example, do the Office (Trading, Banking) Divisions take account of various risks (credit, market risks, etc) involved in the gap between the maturities of funds invested and raised and consider an extraordinary long-term financing plan? 例文帳に追加

例えば、長期運用商品で中途解約が困難な商品..に投資する場合には、運用・調達の期間のギャップに伴う各種リスク（信用・市場等）や、通常の資金運用計画ではカバーできない長期の資金計画について勘案しているか。 - 金融庁

In this package, the so-called “Private Sector Involvement (PSI)” was incorporated, which seeks voluntary debt reduction by private investors at above 70 percent in net present value (NPV), with a view to decreasing the rescue amount by euro-zone countries and the IMF and reducing future Greek burden of debt redemption. 例文帳に追加

この支援策には、ユーロ圏とIMFによる救済額を小さくし、また、ギリシャの将来の国債償還の負担を削減する観点から、民間投資家の保有する国債にネット現在価値で70数％の債務削減を求める、いわゆるPrivate Sector Involvement (PSI) が含まれた。 - 財務省

(v) agency service of the business pertaining to payment of earnings, redemption money or cancellation money with regard to Securities listed in Article 2(1)(x) conducted by an investment trust management company defined in Article 2(11) of the Act on Investment Trusts and Investment Corporations; 例文帳に追加

五　投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社の第二条第一項第十号に掲げる有価証券に係る収益金、償還金又は解約金の支払に係る業務の代理 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

(4) A refund pursuant to the provisions of Article 41-12(6) shall be made at the time of paying the profit from redemption prescribed in the said paragraph upon request from a non-taxable corporation, etc. In this case, the provisions of the second sentence of Article 26-12(2) shall apply mutatis mutandis. 例文帳に追加

４　法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、同項に規定する償還差益の支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。 - 日本法令外国語訳データベースシステム

(4) A refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall be made at the time of paying the profit from redemption as prescribed in said paragraph upon request from a non-taxable corporation, etc. In this case, the provisions of the second sentence of Article 26-12, paragraph (2) shall apply mutatis mutandis. 例文帳に追加

４　法第四十一条の十二第六項の規定による還付は、非課税法人等からの請求に基づき、償還差益の同項に規定する支払をする際、還付する。この場合においては、前条第二項後段の規定を準用する。 - 日本法令外国語訳データベースシステム

D. Total transaction value during the relevant calculation period shall be classified into sales and purchase, and increase/reduction through allocation of bonds with warrants, redemption or exercise of warrants shall be listed in the brackets, and a note is given to that effect. 例文帳に追加

ニ．当該計算期間中における売買総額は、売付け及び買付けに区分して表示され、新株予約権付社債券の割当て、償還及び新株予約権の行使等による増減は括弧外書として表示され、かつ、その旨が注記されていること。 - 金融庁

Furthermore, it was agreed that in the case of debt restructuring, private creditors should be demanded to share suitable costs on a case-by-case basis and the Collective Action Clauses (CACs23) would be added to all the government bonds with more than 1 year term of redemption newly issued by euro member countries after July, 2013.例文帳に追加

さらに債務再編の場合には民間債権者にケースバイケースで相応の負担を求めることや、2013年7月から新たに発行される全ての償還期限1年以上のユーロ加盟国債に集団行動条項（CACs24）が含まれることなどが合意された。 - 経済産業省

As for the setting up of the insurance redemption price of medical technologies, etc., examine reported overseas cases and consider the possibility for technology adaptation, in order to conduct evaluations on technologies including their cost-effectiveness, while securing incentives for the evaluation and development of further innovation.例文帳に追加

医療技術等の保険償還価格の設定に関し、更なるイノベーションの評価や開発のインセンティブを確保しつつ費用対効果を勘案した技術等の評価を行うため、海外報告事例の調査や適応の可能性の検討等を実施 - 厚生労働省

1. the Securities set forth in Article 1-7, item (ii), sub-item (a) or Article 1-8-4, item (iii), sub-item (a) of the Cabinet Order: the requirements specified in Article 1-7, item (ii), sub-item (a) or Article 1-8-4, item (iii), sub-item (a) of the Cabinet Order (in cases where the relevant Securities Acquired Upon Redemption are not Securities to be newly issued and the Issuer of said Securities Acquired Upon Redemption is not the Parent Company or Subsidiary Company of the Issuer of the relevant Convertible Bond Certificates, excluding the requirements set forth in Article 1-7, item (ii), sub-item (a)1. or Article 1-8-4, item (iii), sub-item (a)1. of the Cabinet Order); 例文帳に追加

１）　令第一条の七第二号イ又は第一条の八の四第三号イに掲げる有価証券　令第一条の七第二号イ又は第一条の八の四第三号イに定める要件（当該償還有価証券が新たに発行される有価証券でなく、かつ、当該償還有価証券の発行者が当該転換債券の発行者の親会社又は子会社でない場合には、令第一条の七第二号イ（１）又は第一条の八の四第三号イ（１）に掲げる要件を除く。 - 日本法令外国語訳データベースシステム

2. the Securities set forth in Article 1-7, item (ii), sub-item (b) or Article 1-8-4, item (iii), sub-item (b) of the Cabinet Order: the cases specified in Article 1-7, item (ii), sub-item (b) or Article 1-8-4, item (iii), sub-item (b) of the Cabinet Order (in cases where the relevant Securities Acquired Upon Redemption are not Securities to be newly issued and the Issuer of said Securities Acquired Upon Redemption is not the Parent Company or Subsidiary Company of the Issuer of the relevant Convertible Bond Certificates, excluding the requirements set forth in Article 1-7, item (ii), sub-item (b)2. or Article 1-8-4, item (iii), sub-item (b)2. of the Cabinet Order); 例文帳に追加

２）　令第一条の七第二号ロ又は第一条の八の四第三号ロに掲げる有価証券　令第一条の七第二号ロ又は第一条の八の四第三号ロに定める要件（当該償還有価証券が新たに発行される有価証券でなく、かつ、当該償還有価証券の発行者が当該転換債券の発行者の親会社又は子会社でない場合には、令第一条の七第二号ロ（２）又は第一条の八の四第三号ロ（２）に掲げる要件を除く。 - 日本法令外国語訳データベースシステム

(2) The Reserves set forth in the preceding paragraph shall not be reduced except when it is allocated to compensation for any excess amount of the losses due to buying and selling, etc. of Shares, etc. (referring to losses due to buying and selling, revaluation and fluctuation in foreign exchange rates, and losses on redemption) over the profits due to buying and selling, etc. of Shares, etc. (referring to profits due to buying and selling, revaluation and fluctuation in foreign exchange rates (excluding any profit credited as a result of revaluation under Article 112, paragraph (1)), and gains on redemption); provided, however, that this shall not apply to the cases where the Prime Minister has approved such reduction. 例文帳に追加

２　前項の準備金は、株式等の売買等による損失（売買、評価換え及び外国為替相場の変動による損失並びに償還損をいう。）の額が株式等の売買等による利益（売買、評価換え及び外国為替相場の変動による利益（第百十二条第一項の規定による評価換えにより計上した利益を除く。）並びに償還益をいう。）の額を超える場合においてその差額のてん補に充てる場合を除くほか、取り崩してはならない。ただし、内閣総理大臣の認可を受けたときは、この限りでない。 - 日本法令外国語訳データベースシステム

Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors; 例文帳に追加

集団投資基金又は集団投資計画の持分証券、株式その他の持分は、その購入、販売又は償還が限られた投資家の集団に黙示的にも明示的にも制限されていない場合には、一般に容易に購入され、販売され、又は償還されるものとする。 - 財務省

(vi) agency service of the business pertaining to distribution of money, distribution of refunds or residual assets or payment of interest or redemption money with regard to Securities listed in Article 2(1)(xi) conducted by an investment corporation defined in Article 2(12) of the Act on Investment Trusts and Investment Corporations; 例文帳に追加

六　投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人の第二条第一項第十一号に掲げる有価証券に係る金銭の分配、払戻金若しくは残余財産の分配又は利息若しくは償還金の支払に係る業務の代理 - 日本法令外国語訳データベースシステム

Article 31 (1) When there is still a balance after appropriation of surplus for the redemption reserve as stipulated in the preceding Article and the reserve for future loss, a port authority shall transfer the balance to the local governments which established the port authority pursuant to the provisions of the Articles of Incorporation. 例文帳に追加

第三十一条　港務局は、剰余金を前条の償還準備金及び欠損補充のための準備金として積み立ててなお残額があるときは、その金額を、定款の定めるところにより港務局を組織する地方公共団体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

(8) The form of a report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc. prescribed in Article 41-12(21) of the Act or a report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc. prescribed in paragraph (22) of the said Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

８　法第四十一条の十二第二十一項に規定する特定振替国債等の譲渡対価の支払調書及び同条第二十二項に規定する特定振替国債等の償還金等の支払調書の様式は、財務省令で定める。 - 日本法令外国語訳データベースシステム

(i) The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a): 例文帳に追加

一　法人税法第百四十一条第一号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(ii) The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a): 例文帳に追加

二　法人税法第百四十一条第二号又は第三号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(3) The documents prescribed in Articles 18, 19 and 46 of the Commercial Registration Act as well as the following documents shall be attached to a written application for registration of change due to any reduction of the reserve for redemption of funds pursuant to the provision of paragraph (1): 例文帳に追加

３　第一項の規定による基金償却積立金の取崩しによる変更の登記の申請書には、第六十七条において準用する商業登記法第十八条、第十九条及び第四十六条に定める書類のほか、次に掲げる書類を添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

(3) The provisions of the preceding two paragraphs shall not apply to the granting of credit to the State or a local public entity, granting of credit for which redemption of the principal and payment of interest are guaranteed by the government and any other granting of credit, etc. specified by a Cabinet Order as granting of credit equivalent thereto. 例文帳に追加

３　前二項の規定は、国及び地方公共団体に対する信用の供与、政府が元本の返済及び利息の支払について保証している信用の供与その他これらに準ずるものとして政令で定める信用の供与等については、適用しない。 - 日本法令外国語訳データベースシステム

(2) The provision of the preceding paragraph shall not apply to the granting of credit to the State or a local public entity, granting of credit for which redemption of the principal and payment of interest are guaranteed by the government, or any other granting of credit, etc. specified by a Cabinet Order as granting of credit equivalent thereto. 例文帳に追加

２　前項の規定は、国及び地方公共団体に対する信用の供与、政府が元本の返済及び利息の支払について保証している信用の供与その他これらに準ずるものとして政令で定める信用の供与等については、適用しない。 - 日本法令外国語訳データベースシステム

The agreement provided that China would not qualify new companies for the value-added tax redemption system, that the system would be completely abolished by April 1, 2005, and that the public announcement of this agreement would be published by November 1, 2004. China made the announcement on September 21, 2004.例文帳に追加

合意内容としては、これ以降は新たな企業を増値税還付の対象として認定しないこと、2005年４月１日以降は、還付は行わない（現行制度を完全に廃止する）旨の公示を2004年11月１日に行うこと等が挙げられ、同年９月21日、当該公示が行われた。 - 経済産業省

In the United States, it is not very common that an investment contract with a venture capital fund contains a clause requiring redemption of shares, and usually such a contract has no stipulation that individuals in the management shall buy them back. The type of causes is believed to be unique to Japan. 例文帳に追加

米国のベンチャーキャピタルファンド投資契約では、投資先企業に対して株式の償還を求める条項を設けることは余り一般的ではなく、また、経営者個人に対して買戻しを求める条項を設けることは通常なく、日本特有の条項であると言われている。 - 経済産業省

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

1. the Securities set forth in Article 1-4, item (i) or Article 1-7-4, item (i) of the Cabinet Order: the cases specified in Article 1-4, item (i) of the Cabinet Order (in cases where the relevant Securities Acquired Upon Redemption are not to be newly issued and where the Issuer of said Securities Acquired Upon Redemption is not the Parent Company (meaning a Parent Company as defined in Article 2, item (iv) of the Companies Act; the same shall apply in Article 13, paragraph (3), item (ii), sub-item (d), Article 13-4, paragraph (2), item (ii), sub-item (d) and Article 13-7, paragraph (3), item (ii), sub-item (d)) or a Subsidiary Company (meaning a Subsidiary Company as defined in Article 2, item (iii) of that Act; the same shall apply in Article 13, paragraph (3), item (ii), sub-item (d), Article 13-4, paragraph (2), item (ii), sub-item (d) and Article 13-7, paragraph (3), item (ii), sub-item (d)) of the Issuer of the relevant Convertible Bond Certificates (such case shall be referred to as the "Case of Already Issued Securities Acquired Upon Redemption" in 1. and 2. below), excluding the cases where the relevant Securities fall under the requirements set forth in Article 1-4, item (i), sub-item (a) of the Cabinet Order), or the cases specified in Article 1-7-4, item (i) of the Cabinet Order (in the Case of Already Issued Securities Acquired Upon Redemption, excluding the cases where the relevant Securities fall under the requirements set forth in sub-item (a) of that item); 例文帳に追加

１）　令第一条の四第一号又は第一条の七の四第一号に掲げる有価証券　令第一条の四第一号に定める場合（当該償還有価証券が新たに発行される有価証券でなく、かつ、当該償還有価証券の発行者が当該転換債券の発行者の親会社（会社法第二条第四号に掲げる親会社をいう。第十三条第三項第二号ニ、第十三条の四第二項第二号ニ及び第十三条の七第三項第二号ニにおいて同じ。）又は子会社（同法第二条第三号に掲げる子会社をいう。第十三条第三項第二号ニ、第十三条の四第二項第二号ニ及び第十三条の七第三項第二号ニにおいて同じ。）でない場合（以下（１）及び（２）において「既発行償還有価証券である場合」という。）には、令第一条の四第一号イに掲げる要件に該当する場合を除く。）又は令第一条の七の四第一号に定める場合（既発行償還有価証券である場合には、同号イに掲げる要件に該当する場合を除く。 - 日本法令外国語訳データベースシステム

(2) In cases where it is intended to redeem Bonds with respect to Bonds with Share Option with Issued Certificate, if the Share Options attached to such Bonds with Share Option with Issued Certificate have not been extinguished, the Stock Company may not demand the redemption of the Bonds in exchange for the certificates of Bonds with Share Option representing such Bonds with Share Option with Issued Certificate. In such cases, the Stock Company may, in exchange for the redemption of the Bonds, seek the presentation of such certificates of Bonds with Share Option and may enter a statement on such certificates of Bonds with Share Option to the effect that the Bonds have been redeemed. 例文帳に追加

２　証券発行新株予約権付社債についての社債の償還をする場合において、当該証券発行新株予約権付社債に付された新株予約権が消滅していないときは、株式会社は、当該証券発行新株予約権付社債に係る新株予約権付社債券と引換えに社債の償還をすることを請求することができない。この場合においては、株式会社は、社債の償還をするのと引換えに、当該新株予約権付社債券の提示を求め、当該新株予約権付社債券に社債の償還をした旨を記載することができる。 - 日本法令外国語訳データベースシステム

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

(24) In addition to what is specified in the preceding paragraph, special provisions for the submission of a report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc. or a report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc., and other necessary matters concerning the application of the provisions of paragraph (21) and paragraph (22) shall be specified by a Cabinet Order. 例文帳に追加

２４　前項に定めるもののほか、特定振替国債等の譲渡対価の支払調書又は特定振替国債等の償還金等の支払調書の提出の特例その他第二十一項及び第二十二項の規定の適用に関し必要な事項は、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) A refund under the provisions of Article 41-12(5) of the Act shall be made at the time of redemption prescribed in the said paragraph. In this case, the said amount to be refunded shall be deducted from the amount payable pursuant to the provisions of paragraph (3) of the said Article or Article 181 or 212 of the Income Tax Act. 例文帳に追加

２　法第四十一条の十二第五項の規定による還付は、同項に規定する償還の際、還付する。この場合において、当該還付をする金額は、同条第三項又は所得税法第百八十一条若しくは第二百十二条の規定により納付すべき金額から控除する。 - 日本法令外国語訳データベースシステム

(a) A Stock Company or Mutual Company (hereinafter referred to as "Stock Company, etc." in this paragraph) whose capital or total funds (including the reserve for redemption of funds set forth in Article 56; the same shall apply in the following item) is less than the amount to be specified by a Cabinet Order: a company with a board of directors and company auditors or Committees; or 例文帳に追加

イ　資本金の額又は基金（第五十六条の基金償却積立金を含む。次号において同じ。）の総額が政令で定める額に満たない株式会社又は相互会社（以下この項において「株式会社等」という。）　取締役会及び監査役又は委員会を置くもの - 日本法令外国語訳データベースシステム

5. a statement to the effect that, where there is a request from a person who intends to exercise the Subscription Right, the payment set forth in Article 145(2) shall be deemed to have been made by means of the Amount to Be Paid In (meaning the Amount to Be Paid In as defined in Article 122(1)(xiv)) in lieu of the redemption of the Specified Bond with a right to subscribe for Preferred Equity; 例文帳に追加

（５）　引受権を行使しようとする者の請求があるときは、新優先出資引受権付特定社債の償還に代えてその払込金額（第百二十二条第一項第十四号に規定する払込金額をいう。）をもって第百四十五条第二項の払込みがあったものとする旨 - 日本法令外国語訳データベースシステム

(2) In the case referred to in the preceding paragraph, if the final obligor for redemption or the person who had entrusted the drawing of the negotiable instrument knew or was negligent in not knowing, at the time of drawing, the fact that suspension of payments, etc. had taken place, a bankruptcy trustee may have these persons redeem the money paid by the bankrupt to them. 例文帳に追加

２　前項の場合において、最終の償還義務者又は手形の振出しを委託した者が振出しの当時支払の停止等があったことを知り、又は過失によって知らなかったときは、破産管財人は、これらの者に破産者が支払った金額を償還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

(ii) In cases where a customer has made a pre-auction government bond transaction, the issue name and price of the government bond, the transaction amount and items notified in the transaction report at the time of the execution of the relevant transaction (excluding the scheduled redemption date and the contracted yield) must be notified to the customer after the auction of the relevant government bond. 例文帳に追加

② 顧客が国債の入札前取引を行った場合であって、当該国債に係る入札が成立した後においては、当該取引に係る銘柄、単価及び金額並びに当該取引の約定の際に取引報告書において通知した事項（償還予定日及び約定利回りを除く。） - 金融庁

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

To realize an electronic draft display function in consideration of input support function, function for presenting a list of electronic drafts to perform an assignment or discount, redemption delaying function, backup line borrowing function, and credibility as applied functions to be further desired in addition to basic issuing, distributing and refunding functions conventionally proposed with respect to electronic drafts.例文帳に追加

電子手形に関して、従来提案されている基本的な発行、流通、償還機能に加えて、さらに求められるであろう応用機能として、入力支援機能、電子手形の一覧を呈示し譲渡・割引を行う機能、償還遅延機能、バックアップライン借入れ機能、信用力を考慮して電子手形の表示機能を実現することが課題である。 - 特許庁

(4) With respect to profit from redemption of specified short-term national government bonds to be received by a foreign corporation, which is the trustee of a foreign investment trust prescribed in Article 5-2(2), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is a qualified foreign securities investment trust prescribed in Article 5-2(2). 例文帳に追加

４　前項の規定は、第五条の二第二項に規定する外国投資信託の受託者である外国法人が当該外国投資信託の信託財産につき支払を受ける特定短期国債の償還差益については、当該外国投資信託が同項に規定する適格外国証券投資信託である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(3) The number of months set forth in the preceding paragraph shall be calculated by calendar month, and when there are any fractions less than one month, those fractions shall be deemed to be one month for counting the period during which a non-taxable corporation, etc. held the said discount bonds and shall be rounded off for calculating the period from the issue date to the redemption date of the said discount bonds, and when the ratio set forth in the said paragraph exceeds one, the ratio shall be deemed to be one. 例文帳に追加

３　前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、所有していた期間にあつてはこれを一月とし、発行の日から償還の日までの期間にあつてはこれを切り捨てたところによるものとし、同項の割合が一をこえるときは、これを一とする。 - 日本法令外国語訳データベースシステム