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SPECIALを含む例文一覧と使い方

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例文

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article): 例文帳に追加

3 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債(利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。)の振替記載等(法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。)を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所(以下この項、第五項及び第二十二項において「住所」という。)その他の財務省令で定める事項を記載した書類(以下この項及び次項において「振替国債特例書類」という。)を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等(同条第一項に規定する特定振替機関等をいう。以下この条において同じ。)が法第五条の二第五項第二号に規定する特定口座管理機関(以下この条において「特定口座管理機関」という。)である場合には、同項第一号に規定する特定振替機関(以下この条において「特定振替機関」という。)を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関(以下この条において「特定間接口座管理機関」という。)である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関)及び特定振替機関を経由して当該税務署長に対し提出したとき)は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。)の規定により振替地方債につきされた確認(以下この項、次項及び第二十二項において「振替地方債に係る確認」という。)又は法第四十一条の十二第十二項の規定により短期国債等(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特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。)につきされた確認(第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。)がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 522 (1) If the court finds it necessary after the commencement of special liquidation considering the status of the assets of a Liquidating Stock Company, it may effect the disposition ordering that the matters listed below be investigated by investigators (hereinafter in Article 533 referred to as "Investigation Order") in response to a petition by liquidators, Company Auditors, creditors who have claims equivalent to one tenth or more of the total amount of the claims of creditors that have stated their claims and other creditors known to the Liquidating Stock Company, or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion) or ex officio: 例文帳に追加

第五百二十二条 裁判所は、特別清算開始後において、清算株式会社の財産の状況を考慮して必要があると認めるときは、清算人、監査役、債権の申出をした債権者その他清算株式会社に知れている債権者の債権の総額の十分の一以上に当たる債権を有する債権者若しくは総株主(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。)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)以上の議決権を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主若しくは発行済株式(自己株式を除く。)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)以上の数の株式を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主の申立てにより又は職権で、次に掲げる事項について、調査委員による調査を命ずる処分(第五百三十三条において「調査命令」という。)をすることができる。 - 日本法令外国語訳データベースシステム

(9) For the time being, the State may, within the scope of the budget, provide a loan without interest of an amount equivalent to the amount that the State may subsidize pursuant to the provisions of Article 75, paragraph (2) (in the case where any law or ordinance stipulates otherwise with regard to the proportion of subsidy by the State under these provisions, they shall include the provisions of said law or ordinance that stipulates otherwise; the same shall apply hereinafter) to a prefecture (in the case where the affairs under Article 74, paragraph (1), which are to be processed by a prefecture, are to be processed by a designated city, etc., pursuant to the provisions of Article 84-2, paragraph (1), this shall include said designated city, etc.; hereinafter the same shall apply in this paragraph and paragraphs (12) to (14) of the Supplementary Provisions) for the funds to be allocated to the expenses subsidized by said prefecture for the establisher of a public assistance facility other than said prefecture, with regard to a repair, renovation or expansion of a public assistance facility of which expenses may be subsidized by the State pursuant to the provisions of Article 75, paragraph (2) and which falls under Article 2, paragraph (1), item (ii) of the Act on Special Measures Concerning Promotion of Social Infrastructure Development Through Use of Proceeds from Sale of the Stock of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987). 例文帳に追加

9 国は、当分の間、都道府県(第八十四条の二第一項の規定により、都道府県が処理することとされている第七十四条第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び附則第十二項から第十四項までにおいて同じ。)に対し、第七十五条第二項の規定により国がその費用について補助することができる保護施設の修理、改造又は拡張で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法(昭和六十二年法律第八十六号)第二条第一項第二号に該当するものにつき、都道府県以外の保護施設の設置者に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第七十五条第二項の規定(この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。)により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

(v)-2 A person who has been convicted of a violation of any law or regulation of Japan or of any other country or has been deported from Japan pursuant to the provisions of the Immigration Control and Refugee Recognition Act or deported from any other country pursuant to the provisions of any law or regulation of that country for killing, injuring, assaulting or threatening a person, or damaging a building or other objects in relation to the process or results of an international competition or a competition of an equivalent scale or an international conference (hereinafter referred to as "international competition") or with the intent of preventing the smooth operation thereof, and is likely to kill, injure, assault or threaten a person, or damage a building or other objects in relation to the process or results of an international competition held in Japan or with the intent of preventing the smooth operation thereof, at the venue of the international competition or within the area of the municipality where the venue is located (this refers to "ward" in areas where the Tokyo special wards exist or in designated cities prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947)) or to neighboring places provided for use to unspecified persons or a number of persons. 例文帳に追加

五の二 国際的規模若しくはこれに準ずる規模で開催される競技会若しくは国際的規模で開催される会議(以下「国際競技会等」という。)の経過若しくは結果に関連して、又はその円滑な実施を妨げる目的をもつて、人を殺傷し、人に暴行を加え、人を脅迫し、又は建造物その他の物を損壊したことにより、日本国若しくは日本国以外の国の法令に違反して刑に処せられ、又は出入国管理及び難民認定法の規定により本邦からの退去を強制され、若しくは日本国以外の国の法令の規定によりその国から退去させられた者であつて、本邦において行われる国際競技会等の経過若しくは結果に関連して、又はその円滑な実施を妨げる目的をもつて、当該国際競技会等の開催場所又はその所在する市町村(東京都の特別区の存する区域及び地方自治法(昭和二十二年法律第六十七号)第二百五十二条の十九第一項の指定都市にあつては、区)の区域内若しくはその近傍の不特定若しくは多数の者の用に供される場所において、人を殺傷し、人に暴行を加え、人を脅迫し、又は建造物その他の物を損壊するおそれのあるもの - 日本法令外国語訳データベースシステム

例文

Article 11 (1) The alien shall apply to the mayor or the head of the city, town or village where he/she resides, within 30 days of the fifth anniversary (in the case of the alien being a permanent resident or a special permanent resident on the day on which the initial or other registration was made, it shall be the seventh anniversary) of the alien's birthday (where his/her birthday falls on February 29, it shall be deemed as February 28) commencing from the year in which the registration under Article 4, paragraph (1) (in cases where the confirmation was made under Article 6, paragraph (3), Article 6-2, paragraph (4), or Article 7, paragraph (3), based on the application under this paragraph or the next paragraph, (in paragraph (3), this confirmation is referred to as "the latest confirmation") is to mean the day on which the latest confirmation was made. In this paragraph, this day is referred to as "the day on which the initial or other registration was made), by submitting the documents and photographs specified in the following items, for confirmation of whether the entries in the registration card correspond to the actual facts. However, this shall not apply to any alien who was less than sixteen years of age on the day when the application under Article 3, paragraph (1) was made (in cases where the alien ever made an application under Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), or Article 7, paragraph (1), on the day on which such application was made): 例文帳に追加

第十一条 外国人は、第四条第一項の登録を受けた日(第六条第三項、第六条の二第四項若しくは第七条第三項の確認又はこの項若しくは次項の申請に基づく確認(第三項において「登録後の確認」という。)を受けた場合には、最後に確認を受けた日。この項において「登録等を受けた日」という。)の後の当該外国人の五回目(登録等を受けた日に当該外国人が永住者又は特別永住者であるときは、七回目)の誕生日(当該外国人の誕生日が二月二十九日であるときは、当該外国人の誕生日は二月二十八日であるものとみなす。)から三十日以内に、その居住地の市町村の長に対し、次に掲げる書類及び写真を提出して、登録原票の記載が事実に合つているかどうかの確認を申請しなければならない。ただし、第三条第一項の申請をした日(第六条第一項、第六条の二第一項若しくは第二項又は第七条第一項の申請をしたことがある者であるときは、その申請をした日)において十六歳未満であつた者については、この限りでない。 - 日本法令外国語訳データベースシステム


例文

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

第百八十条の二 第七条第一項第五号(外国法人の課税所得の範囲)、第百七十八条(外国法人に係る所得税の課税標準)及び第百七十九条(外国法人に係る所得税の税率)の規定は、外国法人である信託会社(金融機関の信託業務の兼営等に関する法律により同法第一条第一項(兼営の認可)に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。)が、その引き受けた第百七十六条第一項(信託財産に係る利子等の課税の特例)に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号(同号ロを除く。)又は第五号(国内源泉所得)に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(5) The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary. 例文帳に追加

5 厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額(以下この項において「失業等給付額」という。)との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金(第七項において「積立金」という。)に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで(前項ただし書に規定する事業(同項第三号に掲げる事業を除く。)については千分の十七・五から千分の二十五・五まで、同号に掲げる事業については千分の十八・五から千分の二十六・五まで)の範囲内において変更することができる。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraphs 3 through 5 above shall apply mutatis mutandis to leave taken by an employee prescribed in Article 4 paragraph 1 of the Local Public Service Act (Act No. 261 of 1950) (excluding part-time personnel who do not hold an official post with short working hours prescribed in Article 28-5 paragraph 1 of the same Act, the same shall apply hereinafter in this Article), for the purpose of taking care of his/her Family Member in Care-requiring Condition. In this case, the term "the Minister of Agriculture, Forestry and Fisheries or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc.")" in paragraph 3 shall be deemed to be replaced with "an appointer or a person to whom the appointer delegates the authority prescribed in Article 6 paragraph 1 of the Local Public Service Act (Act No. 261 of 1950) (or the municipal board of education with regard to the educational personnel whose wages are paid by a prefectural government prescribed in Article 37 paragraph 1 of the Act on the Organization and Operation of Local Educational Administration (Act No. 162 of 1956), the same shall apply hereinafter)"; and the term "the Minister of Agriculture, Forestry and Fisheries, etc." in paragraph 5 shall be deemed to be replaced with "an appointer or a person to whom the appointer delegates the authority prescribed in Article 6 paragraph 1 of the Local Public Service Act." 例文帳に追加

8 第三項から第五項までの規定は、地方公務員法(昭和二十五年法律第二百六十一号)第四条第一項に規定する職員(同法第二十八条の五第一項に規定する短時間勤務の職を占める職員以外の非常勤職員を除く。以下この条において同じ。)がその要介護家族の介護をするための休業について準用する。この場合において、第三項中「給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者(以下「農林水産大臣等」という。)」とあるのは「地方公務員法(昭和二十五年法律第二百六十一号)第六条第一項に規定する任命権者又はその委任を受けた者(地方教育行政の組織及び運営に関する法律(昭和三十一年法律第百六十二号)第三十七条第一項に規定する県費負担教職員については、市町村の教育委員会。以下同じ。)」と、第五項中「農林水産大臣等」とあるのは「地方公務員法第六条第一項に規定する任命権者又はその委任を受けた者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(8) The provisions of Article 11 (Business Deposit), Articles 22 to 31 inclusive (Entrustment of Trust Business, Liability of Trust Company Pertaining to Entrustment of Trust Business, Conduct Rules Pertaining to Underwriting of Trust, Application mutatis mutandis of the Financial Instruments and Exchange Act, Explanation of Contents of Trust Contract, Written Issuance at Conclusion of Trust Contract, Issuance of Report on Trust Property Situation, Duty of Loyalty of Trust Company, etc., Conduct Rules Pertaining to Trust Property, Change of Important Trust, etc., Explanation of Reimbursement of Costs, etc. or Scope of Advance Payment, etc., Special Measures for Public Notice of Trusts, and Debt Set-off Pertaining to Trust Property), Article 42 (Inspection, etc.), and Article 49 (Dismissal Procedure in the Case of Rescission, etc. of License, etc.) of the Trust Business Act and Article 6 (Conclusion of Trust Contract on Loss Compensation, etc.) of the Act on Provision, etc. of Trust Business by Financial Institutions shall apply mutatis mutandis to cases where a Life Insurance Company carries out the Insurance Claim Trust Business pursuant to the provision of paragraph (3). In this case, the phrases listed in the middle column of the following table in the provisions of the Trust Business Act listed in the left column of the table shall be deemed to be replaced with the phrases listed in the right column of the table. 例文帳に追加

8 信託業法第十一条(営業保証金)、第二十二条から第三十一条まで(信託業務の委託、信託業務の委託に係る信託会社の責任、信託の引受けに係る行為準則、金融商品取引法の準用、信託契約の内容の説明、信託契約締結時の書面交付、信託財産状況報告書の交付、信託会社の忠実義務等、信託財産に係る行為準則、重要な信託の変更等、費用等の償還又は前払の範囲等の説明、信託の公示の特例、信託財産に係る債務の相殺)、第四十二条(立入検査等)及び第四十九条(免許等の取消し等の場合の解任手続)並びに金融機関の信託業務の兼営等に関する法律第六条(損失の補てん等を行う旨の信託契約の締結)の規定は、生命保険会社が第三項の規定により保険金信託業務を行う場合について準用する。この場合において、次の表の上欄に掲げる信託業法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句と読み替えるものとする。 - 日本法令外国語訳データベースシステム

例文

Article 272-40 (1) The provision of Article 271-23 shall apply mutatis mutandis to the business year of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-24 shall apply mutatis mutandis to an interim business report or business report describing in a consolidated manner the status of the business and property of a Small Amount and Short Term Insurance Holding Company, its subsidiary companies and any other company specified by a Cabinet Office Ordinance as having a special relationship with the Small Amount and Short Term Insurance Holding Company (hereinafter referred to as "Subsidiary Companies, etc." in this Article); the provisions of Article 271-25, paragraphs (1) to (4) inclusive shall apply mutatis mutandis to explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of the business and property of a Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc. in a consolidated manner with regard to the Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc.; the provision of Article 271-25, paragraph (5) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-26 shall apply mutatis mutandis to the matters to be described in the business report and annexed detailed statements of a Small Amount and Short Term Insurance Holding Company. 例文帳に追加

第二百七十二条の四十 第二百七十一条の二十三の規定は少額短期保険持株会社の事業年度について、第二百七十一条の二十四の規定は少額短期保険持株会社及びその子会社その他の当該少額短期保険持株会社と内閣府令で定める特殊の関係のある会社(以下この条において「子会社等」という。)の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書について、第二百七十一条の二十五第一項から第四項までの規定は少額短期保険持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該少額短期保険持株会社及び当該子会社等につき連結して記載した説明書類について、同条第五項の規定は少額短期保険持株会社について、第二百七十一条の二十六の規定は少額短期保険持株会社の事業報告及び附属明細書の記載事項について、それぞれ準用する。 - 日本法令外国語訳データベースシステム

例文

(2) In the case referred to in the preceding paragraph, in Article 25 of the Act on the Rearrangement of Relevant Acts Upon Enforcement of the Act for the Partial Revision of the Act on General Rules for Incorporated Administrative Agencies, the phrase "the phrase 'or non-fossil energy' shall be replaced with 'or non-fossil energy' and the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to specific business activities as listed in Article 2, paragraph (7), item (i) to item (iv) of the said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of the said Article)' shall be deleted" in the provisions for revising Article 85, paragraph (3), item (i), (a) of the Act on Special Accounts shall be deemed to be replaced with "the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to the specific business activities listed in Article 2, paragraph (7), item (i) to item (iv) of said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of said Article)' shall be deleted." 例文帳に追加

2 前項の場合において、独立行政法人通則法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律第二十五条のうち、特別会計に関する法律第八十五条第三項第一号イの改正規定中「「若しくは非化石エネルギー」を「又は非化石エネルギー」に改め、「又はエネルギー等の使用の合理化及び資源の有効な利用に関する事業活動の促進に関する臨時措置法(平成五年法律第十八号)第十条第一号に掲げる業務(同法第二条第七項第一号から第四号までに掲げる特定事業活動又は同条第八項第一号若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。)」を削る。」とあるのは、「「又はエネルギー等の使用の合理化及び資源の有効な利用に関する事業活動の促進に関する臨時措置法(平成五年法律第十八号)第十条第一号に掲げる業務(同法第二条第七項第一号から第四号までに掲げる特定事業活動又は同条第八項第一号若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。)」を削る。」とする。 - 日本法令外国語訳データベースシステム

Article 52-4 (1) Notwithstanding the provisions of Article 52-2(1), a Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company (limited to one that has obtained a license set forth in Article 3 or Article 53(1) of the Trust Business Act) or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference Date, where the purpose of holding such voting rights is not for controlling the business activities of the Bank or Bank Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Article) shall be submitted to the Prime Minister stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第五十二条の四 銀行、金融商品取引業者(有価証券関連業を営む者に限る。)、信託会社(信託業法第三条又は第五十三条第一項の免許を受けたものに限る。)その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情をして内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る銀行議決権保有届出書は、第五十二条の二第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣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

Article 52-4 (1) Notwithstanding the provisions of Article 52-2-11, paragraph (1), among Banks, Financial Instruments Specialists (limited to those that engage in Securities Services), trust companies (limited to those that have obtained a license set forth in Article 3 or Article 53, paragraph (1) of the Trust Business Act) and any other persons specified by Cabinet Office Ordinance, where those who have notified the Prime Minister of a Reference Date hold voting rights for a purpose other than to control the business activities of the Bank or Bank Holding Company that has issued the shares related to said voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Article), their Written Notices of Voting Rights Held in the Bank shall be submitted to the Prime Minister stating matters that relate to the holding status of those voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by Cabinet Office Ordinance, by the 15th day of the month following the month containing said Reference Date, pursuant to the provisions of Cabinet Office Ordinance. 例文帳に追加

第五十二条の四 銀行、金融商品取引業者(有価証券関連業を営む者に限る。)、信託会社(信託業法第三条又は第五十三条第一項の免許を受けたものに限る。)その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る銀行議決権保有届出書は、第五十二条の二の十一第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣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

The judgment for the Mark Lester case states that "A person who selected to engage in an occupation such as an actor may be considered as having given comprehensive consent to the disclosure of his/her name and image to public. Therefore, so far as such person is concerned, there would be much less need for protection of the aforementioned personal moral rights. Further, considering that gaining popularity is the essence of such an occupation, a person like an actor normally wishes to have his/her name and images widely disclosed to public and thus he/she will not, unlike ordinary people, generally suffer mental damages due to the disclosure of his/her name and images. Therefore, the actor etc. is entitled to claim for compensation of damages on the ground of his/her mental suffering due to the unauthorized utilization of his/her name or images only where the method, manner or purpose of utilization is detrimental to his/her occupational reputation, fame, and public image or where any other special circumstances exist (for example, where the actor sticks to the belief that his name or images should never utilized for product advertisements)." This case held that the portrait rights and privacy rights of celebrities are limited to a considerable extent. 例文帳に追加

マークレスター事件判決は、「俳優等の職業を選択した者は、もともと自己の氏名や肖像が大衆の前に公開されることを包括的に許諾したものであって、右のような人格的利益の保護は大幅に制限されると解し得る余地があるからである。それだけでなく、人気を重視するこれらの職業にあっては、自己の氏名や肖像が広く一般大衆に公開されることを希望若しくは意欲しているのが通常であって、それが公開されたからといって、一般市井人のように精神的苦痛を感じない場合が多いとも考えられる。以上のことから、俳優等が自己の氏名や肖像の権限なき使用により精神的苦痛を被ったことを理由として損害賠償を求め得るのは、その使用の方法、態様、目的等からみて、彼の俳優等としての評価、名声、印象等を毀損若しくは低下させるような場合、その他特段の事情が存する場合(例えば、自己の氏名や肖像を商品宣伝に利用させないことを信念としているような場合)に限定されるものというべきである。」として、著名人の場合には、肖像権・プライバシー権が一般人よりも大きく制限されることを認めた。 - 経済産業省

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties. 例文帳に追加

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。 - 経済産業省

(3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included. 例文帳に追加

3 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日(以下この項において「基準日」という。)において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者(厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。)に係る保険給付(以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。)及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者(以下「第三種特別加入者」という。)に係る保険給付を除く。)の額(年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。)に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額(一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。)を加えた額と一般保険料の額(第一項第一号の事業については、前項の規定による労災保険率(その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率)に応ずる部分の額)から非業務災害率(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通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。)に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率(非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。)に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率(第二十条第一項第一号において「第一種調整率」という。)を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。 - 日本法令外国語訳データベースシステム

(2) Article 27-2(2) to (6) inclusive, Article 27-3 (excluding the second sentence of paragraph (1) and item (ii) of paragraph (2)), Article 27-4, Article 27-5 (limited to the non-itemized part thereof; the same shall apply in paragraph (5) and Article 27-22-3(5)), Articles 27-6 to 27-9 inclusive (excluding Article 27-8(6), (10) and (12)), Article 27-11 to 15 inclusive (excluding Article 27-11(4) and Article 27-13(3) and (4)(i)), Article 27-17, Article 27-18, Article 27-21(1) and paragraph (1) of the preceding Article shall apply mutatis mutandis to Purchase, etc. conducted under the preceding paragraph by means of Tender Offer. In this case, the term "Share Certificates, etc." in these provisions (excluding Article 27-3(4) and the proviso to Article 27-11(1)) shall be deemed to be replaced with "Listed Share Certificates, etc."; the term "Sales, etc. (meaning sales or other type of transfer for value; hereinafter the same shall apply in this Section)" shall be deemed to be replaced with "Sales, etc."; the term "the following matters" in Article 27-3(2) shall be deemed to be replaced with "the matters listed in items (i) and (iii) below"; the part "period of Purchase, etc. (including the statement included in the public notice under the second sentence of the preceding paragraph)" in Article 27-3(2)(i) shall be deemed to be replaced with "period of Purchase, etc."; the part "The Tender Offeror, Persons in Special Relationship with the Tender Offeror (meaning Persons in Special Relationship as defined in Article 27-2(7); hereinafter the same shall apply in this Section), or other person concerned as specified by a Cabinet Order" in Article 27-3(3) shall be deemed to be replaced with "the Tender Offeror or other person concerned as specified by a Cabinet Order"; the part "to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Share Certificates, etc. set forth in the respective items" in the first sentence of Article 27-3(4) shall be deemed to be replaced with "to the exchange or association specified in the following items for each kind of Securities set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any"; the term "Share Certificates, etc." in the items of Article 27-3(4) shall be deemed to be replaced with "Listed Share Certificates, etc."; the part "lower the price for Purchase, etc. (excluding those implemented in cases where the Public Notice for Commencing Tender Offer and the Tender Offer Notification state as one of the Terms of Purchase, etc. that the price for Purchase, etc. may be lowered according to standards specified by a Cabinet Office Ordinance if the Subject Company (meaning Subject Company defined in Article 27-10(1)) conducts share split or other act specified by a Cabinet Order.)" in Article 27-6(1)(i) shall be deemed to be replaced with "lower the price for Purchase, etc."; the part "the details of the change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))" in Article 27-6(2) shall be deemed to be replaced with "the details of the change in the Terms of Purchase, etc."; the part "any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))" in Article 27-8(2) shall be deemed to be replaced with "any change in the Terms of Purchase, etc."; the part "the Tender Offeror states as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification that the Tender Offer may be withdrawn if there occurs any important change in the business or property of the Issuer of the Share Certificates, etc. for which the Tender Offer is made or its Subsidiary (meaning Subsidiary as defined in Article 2(iii) of the Companies Act) or there occurs any other circumstance that would significantly impede the achievement of the purpose of the Tender Offer (limited to those specified by a Cabinet Order), or where a decision of commencement of bankruptcy proceedings is made against the Tender Offeror or there occurs any other material change in circumstances as specified by a Cabinet Order" in the proviso to Article 27-11(1) shall be deemed to be replaced with "Purchase, etc. of Listed Share Certificates, etc. conducted through the Tender Offer violates other laws and regulations or where there occurs any circumstances specified by a Cabinet Order as those involving the risk of violation of other laws and regulations"; the part "states any of the following as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification (with regard to the term specified in item (ii), limited to cases where the Share Certificates, etc. Holding Rate (meaning Share Certificates, etc. Holding Rate as defined in Article 27-2(8)) of Share Certificates, etc. in possession by the Tender Offeror after the Tender Offer, or, in cases where there are Persons in Special Relationship as specified in Article 27-2(1)(i) with the Tender Offeror, the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship as defined in Article 27-2(8) to that for the person who conducted the Purchase, etc.) will not exceed the rate specified by a Cabinet Order)" in Article 27-13(4) shall be deemed to be replaced with "states the term specified in item (ii) below as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification"; the part ", the Subject Company's Position Statement and the Tender Offeror's Answer (including" in Article 27-14(1) shall be deemed to be replaced with "(including"; the part ", Article 27-10(9) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(10)) and Article 27-10(13) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(14)) at" in Article 27-14(3) shall be deemed to be replaced with "at"; the part ", Tender Offer Report, Subject Company's Position Statement or Tender Offeror's Answer" in Article 27-15(1) shall be deemed to be replaced with "or Tender Offer Report"; the term "Tender Offeror, etc. and the Subject Company" in Article 27-15(2) shall be deemed to be replaced with "Tender Offeror"; and the term "Tender Offeror, Persons in Special Relationship with the Tender Offeror" in paragraph (1) of the preceding Article shall be deemed to be replaced with "Tender Offeror." 例文帳に追加

2 第二十七条の二第二項から第六項まで、第二十七条の三(第一項後段及び第二項第二号を除く。)、第二十七条の四、第二十七条の五(各号列記以外の部分に限る。第五項及び第二十七条の二十二の三第五項において同じ。)、第二十七条の六から第二十七条の九まで(第二十七条の八第六項、第十項及び第十二項を除く。)、第二十七条の十一から第二十七条の十五まで(第二十七条の十一第四項並びに第二十七条の十三第三項及び第四項第一号を除く。)、第二十七条の十七、第二十七条の十八、第二十七条の二十一第一項及び前条第一項の規定は、前項の規定により公開買付けによる買付け等を行う場合について準用する。この場合において、これらの規定(第二十七条の三第四項及び第二十七条の十一第一項ただし書を除く。)中「株券等」とあるのは「上場株券等」と、第二十七条の二第六項中「売付け等(売付けその他の有償の譲渡をいう。以下この章において同じ。)」とあるのは「売付け等」と、第二十七条の三第二項中「次に」とあるのは「第一号及び第三号に」と、同項第一号中「買付け等の期間(前項後段の規定により公告において明示した内容を含む。)」とあるのは「買付け等の期間」と、同条第三項中「公開買付者、その特別関係者(第二十七条の二第七項に規定する特別関係者をいう。以下この節において同じ。)その他政令で定める関係者」とあるのは「公開買付者その他政令で定める関係者」と、同条第四項前段中「当該公開買付けに係る株券等の発行者(当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。)に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該公開買付届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」と、第二十七条の五ただし書中「次に掲げる」とあるのは「政令で定める」と、第二十七条の六第一項第一号中「買付け等の価格の引下げ(公開買付開始公告及び公開買付届出書において公開買付期間中に対象者(第二十七条の十第一項に規定する対象者をいう。)が株式の分割その他の政令で定める行為を行つたときは内閣府令で定める基準に従い買付け等の価格の引下げを行うことがある旨の条件を付した場合に行うものを除く。)」とあるのは「買付け等の価格の引下げ」と、同条第二項中「買付条件等の変更の内容(第二十七条の十第三項の規定により買付け等の期間が延長された場合における当該買付け等の期間の延長を除く。)」とあるのは「買付条件等の変更の内容」と、第二十七条の八第二項中「買付条件等の変更(第二十七条の十第三項の規定による買付け等の期間の延長を除く。)」とあるのは「買付条件等の変更」と、第二十七条の十一第一項ただし書中「公開買付者が公開買付開始公告及び公開買付届出書において公開買付けに係る株券等の発行者若しくはその子会社(会社法第二条第三号に規定する子会社をいう。)の業務若しくは財産に関する重要な変更その他の公開買付けの目的の達成に重大な支障となる事情(政令で定めるものに限る。)が生じたときは公開買付けの撤回等をすることがある旨の条件を付した場合又は公開買付者に関し破産手続開始の決定その他の政令で定める重要な事情の変更が生じた」とあるのは「当該公開買付けにより当該上場株券等の買付け等を行うことが他の法令に違反することとなる場合又は他の法令に違反することとなるおそれがある事情として政令で定める事情が生じた」と、第二十七条の十三第四項中「次に掲げる条件を付した場合(第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合(第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。)が政令で定める割合を下回る場合に限る。)」とあるのは「第二号に掲げる条件を付した場合」と、第二十七条の十四第一項中「、意見表明報告書及び対質問回答報告書(これらの」とあるのは「(その」と、同条第三項中「並びに第二十七条の十第九項(同条第十項において準用する場合を含む。)及び第十三項(同条第十四項において準用する場合を含む。)の規定」とあるのは「の規定」と、第二十七条の十五第一項中「、公開買付報告書、意見表明報告書又は対質問回答報告書」とあるのは「又は公開買付報告書」と、同条第二項中「公開買付者等及び対象者」とあるのは「公開買付者等」と、前条第一項中「公開買付者若しくはその特別関係者」とあるのは「公開買付者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 512 through Article 518, the provisions of Subsection 2 through Subsection 10 of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) through Article 536, paragraph (3)), the provisions of Part VII, Chapter II, Section 4, the provisions of Chapter III, Section 1 of that Part (excluding Article 870, paragraph (2) through paragraph (5) and Article 870 through Article 874), the provisions of Section 3 of that Chapter (excluding Article 879, Article 880, Article 882, paragraph (2), and Article 896, paragraph (2)), and Article 938 (excluding paragraph (6)) of the Companies Act shall apply mutatis mutandis to the special liquidation of an Investment Corporation in Liquidation. In this case, the term "paragraph (3) of Article 492" in Article 521 of that Act shall be deemed to be replaced with "Article 155, paragraph (3) of the Investment Corporations Act," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) of the Companies Act shall be deemed to be replaced with "or Investors who have held, for a consecutive period of the past six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period), not less than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity," the term "liquidators" in Article 523 and Article 526, paragraph (1) of the Companies Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors," the term "liquidators" in Article 524 of that Act shall be deemed to be replaced with "executive liquidator(s) or liquidation supervisors," the terms "liquidators" and "liquidators' agent" in Article 525, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidators" and "executive liquidators' agent" respectively, the phrase "liquidators and Company Auditors of a Liquidating Stock Company and employees, including managers," in Article 530, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors of an Investment Corporation in Liquidation as well as the Administrative Agent, Asset Management Company, and Asset Custody Company," the phrase "directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators" in Article 542, paragraph (1) of the Companies Act shall be deemed to be replaced with "Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, Officers, etc. specified in Article 115-6, paragraph (1) of the Investment Corporations Act, executive liquidator(s), or liquidation supervisors," the phrases "the liquidators provided for in paragraph (1) of Article 492" and "that paragraph" in Article 562 of the Companies Act shall be deemed to be replaced with "the executive liquidator(s)" and "Article 155, paragraph (1) of the Investment Corporations Act," the phrase "the head office (or, in cases set forth in item (iii), if a ruling to conclude special liquidation is made due to completion of a special liquidation, the head office and branch office(s))" in Article 938, paragraph (1) of the Companies Act shall be deemed to be replaced with "the head office," the phrase "Article 351(2) as applied mutatis mutandis pursuant to Article 346(2) or Article 483(6) as applied mutatis mutandis pursuant to Article 479(4)" in Article 938, paragraph (2), item (i) of the Companies Act shall be deemed to be replaced with "Article 108, paragraph (2) of the Investment Corporations Act as applied mutatis mutandis by replacing certain terms pursuant to Article 153, paragraph (2) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 会社法第五百十二条から第五百十八条まで、第二編第九章第二節第二款から第十款まで(第五百二十二条第三項及び第五百三十六条第三項を除く。)、第七編第二章第四節並びに第三章第一節(第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。)及び第三節(第八百七十九条、第八百八十条、第八百八十二条第二項及び第八百九十六条第二項を除く。)並びに第九百三十八条(第六項を除く。)の規定は、清算投資法人の特別清算について準用する。この場合において、同法第五百二十一条中「第四百九十二条第三項」とあるのは「投資法人法第百五十五条第三項」と、同法第五百二十二条第一項中「総株主(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。)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)以上の議決権を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主若しくは発行済株式(自己株式を除く。)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)以上の数の株式を六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き有する株主」とあるのは「発行済投資口の百分の三(これを下回る割合を規約で定めた場合にあっては、その割合)以上の口数の投資口を六箇月(これを下回る期間を規約で定めた場合にあっては、その期間)前から引き続き有する投資主」と、同法第五百二十三条及び第五百二十六条第一項中「清算人」とあるのは「清算執行人及び清算監督人」と、同法第五百二十四条中「清算人」とあるのは「清算執行人又は清算監督人」と、同法第五百二十五条第一項中「清算人は」とあるのは「清算執行人は」と、「清算人代理」とあるのは「清算執行人代理」と、同法第五百三十条第一項中「清算人及び監査役並びに支配人その他の使用人」とあるのは「清算執行人及び清算監督人並びに一般事務受託者、資産運用会社及び資産保管会社」と、同法第五百四十二条第一項中「設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人」とあるのは「設立時執行役員、設立時監督役員、投資法人法第百十五条の六第一項に規定する役員等、清算執行人又は清算監督人」と、同法第五百六十二条中「第四百九十二条第一項に規定する清算人」とあるのは「清算執行人」と、「同項」とあるのは「投資法人法第百五十五条第一項」と、同法第九百三十八条第一項中「本店(第三号に掲げる場合であって特別清算の結了により特別清算終結の決定がされたときにあっては、本店及び支店)」とあるのは「本店」と、同条第二項第一号中「第四百七十九条第四項において準用する第三百四十六条第二項又は第四百八十三条第六項において準用する第三百五十一条第二項」とあるのは「投資法人法第百五十三条第二項において読み替えて準用する投資法人法第百八条第二項」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

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (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 profit of the consolidated corporation that is the said specially-related shareholder, etc., 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

第六十八条の九十三の六 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に特定関係(当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)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法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する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剰余金の配当等(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をいう。)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。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人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又は出資の第六十六条の九の六第一項に規定する請求権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、当該特殊関係株主等である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当該連結法人の各連結事業年度の連結所得の金額の計算上、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

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

(5) In the event that the Minister of Land, Infrastructure and Transport or the administrator of a port and harbor (which means the administrator of the ports and harbors set forth in paragraph 1 of Article 2 (Definition of Administrator of the Port and Harbor) of the Ports and Harbors Act; the same shall apply hereinafter) intends to carry out work listed in paragraph 1 within the Area of Port And Harbor, or that the administrator of the port and harbor intends to grant permission pursuant to the provision of paragraph 1 of Article 37 (Permission of Work within the Area of Port and Harbor) of said Act for such work or to attend the consultation pursuant to the provision of paragraph 3 of said Article (Special Exceptions to Work by the National Government, etc. within Area of Port and Harbor), or that the prefectural governor intends to grant permission pursuant to the provision of paragraph 1 of Article 56 of said Act or to attend the consultation pursuant to the provision of paragraph 3 of said Article (Mutatis Mutandis Application to Port and Harbor without Designation of Area of Port and Harbor) or that the administrator of the port and harbor intends to exercise the authority of the prefectural governor under the provisions of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) pursuant to the provision of paragraph 2 of Article 58 (Relationship with Act on Reclamation of Publicly-owned Water Surface) of said Act, and that such work is conducted within the area of the Protected Water Surface, the Minister of Land, Infrastructure and Transport, the administrator of the port and harbor or the prefectural governor shall consult with the prefectural governor or the Minister of Agriculture, Forestry and Fisheries that administrates such Protected Water Surface in advance as provided for in a Cabinet Order. 例文帳に追加

5 国土交通大臣又は港湾管理者(港湾法第二条第一項(港湾管理者の定義)に規定する港湾管理者をいう。以下同じ。)が港湾区域内における第一項に掲げる工事をしようとする場合又はこれらの工事について港湾管理者が同法第三十七条第一項(港湾区域内の工事の許可)の規定による許可をし、同条第三項(港湾区域内の国等の工事についての特例)の規定による協議に応じ、都道府県知事が同法第五十六条第一項の規定による許可をし、同条第三項(港湾区域の定のない港湾への準用)の規定による協議に応じ、若しくは港湾管理者が同法第五十八条第二項(公有水面埋立法との関係)の規定により公有水面埋立法(大正十年法律第五十七号)の規定による都道府県知事の職権を行おうとする場合において、当該工事が保護水面の区域内においてされるものであるときは、国土交通大臣、港湾管理者又は都道府県知事は、政令の定めるところにより、あらかじめ、当該保護水面を管理する都道府県知事又は農林水産大臣に協議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 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条 第六十八条(内国法人に係る所得税額の控除)の規定は、外国法人が各事業年度において第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法 の規定により所得税を課されるもの(同法第百六十一条第五号 (内国法人から受ける配当等)に掲げる配当等で政令で定めるものを除く。)の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額(所得税法第百六十一条第二号 (国内源泉所得)に掲げる対価につき同法第二百十二条第一項 (非居住者又は外国法人の所得に係る源泉徴収義務)の規定により徴収された所得税については、その額のうち、同法第二百十五条 (非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により同項 の規定による徴収が行われたものとみなされる同法第百六十一条第八号 に掲げる給与、報酬又は年金に対応する部分の金額を除く。)」と、同条第二項 中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid. 例文帳に追加

第三百六条の二 法第百八十条の二第三項(信託財産に係る利子等の課税の特例)の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配(当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項(信託財産について納付した所得税額の控除)に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三(定義)に規定する公募により行われたものの収益の分配とする。)につき法第百八十一条(利子所得及び配当所得に係る源泉徴収義務)又は第二百十二条(非居住者又は法人の所得に係る源泉徴収義務)の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

Article 64 (1) In the event that the Minister of Land, Infrastructure, Transport and Tourism issues an order in accordance with the provisions in Article 23 (including the cases where it is applied mutatis mutandis pursuant to paragraph (6) of Article 35) because a general motor truck transportation business operator or special motor truck transportation business operator (hereinafter referred to as "general motor truck transportation business operator, etc.") has violated any of the provisions in paragraphs (1) to (3) of Article 17 (including the cases where it is applied mutatis mutandis pursuant to paragraph (6) of Article 35) or gives punishment in accordance with the provisions in Article 33 (including the cases where it is applied mutatis mutandis pursuant to paragraph (6) of Article 35) because item (i) of Article 33 (including the cases where it is applied mutatis mutandis pursuant to paragraph (6) of Article 35) applies to the general motor truck transportation business operator, etc, when it is apparent that the violation pertaining to the said order or punishment was caused by the conducts instructed by a freight owner, it is found that the said violation or other results mainly from the conduct of the freight owner and it is found that the prevention of recurrence of the said violation is difficult with a mere order or punishment to the general motor truck transportation business operator, etc, the Minister of Land, Infrastructure, Transport and Tourism may recommend the said freight owner to take appropriate measures to prevent recurrence of the said violation. 例文帳に追加

第六十四条 国土交通大臣は、一般貨物自動車運送事業者若しくは特定貨物自動車運送事業者(以下「一般貨物自動車運送事業者等」という。)が第十七条第一項から第三項まで(第三十五条第六項において準用する場合を含む。)の規定に違反したことにより第二十三条(第三十五条第六項において準用する場合を含む。)の規定による命令をする場合又は一般貨物自動車運送事業者等が第三十三条第一号(第三十五条第六項において準用する場合を含む。)に該当したことにより第三十三条(第三十五条第六項において準用する場合を含む。)の規定による処分をする場合において、当該命令又は処分に係る違反行為が荷主の指示に基づき行われたことが明らかであるときその他当該違反行為が主として荷主の行為に起因するものであると認められ、かつ、当該一般貨物自動車運送事業者等に対する命令又は処分のみによっては当該違反行為の再発を防止することが困難であると認められるときは、当該荷主に対しても、当該違反行為の再発の防止を図るため適当な措置を執るべきことを勧告することができる。 - 日本法令外国語訳データベースシステム

Article 68 (1) With regard to an Insured Person Requiring Long-Term Care, etc., that is a Secondary Insured Person that can receive an insurance benefit, in a case when said Insured Person Requiring Long-Term Care, etc., has an obligatory insurance premium pursuant to the provisions of the Medical Insurance Acts (including national health insurance tax pursuant to the provisions of the Local Tax Act (Act No. 226 of 1950)) or when there is a remaining premium installments that was not paid by the deadline for payment (herein referred to as "Unpaid Medical Insurance Premium, etc." in this paragraph and the following paragraph), except for a case said Unpaid Medical Insurance Premium, etc., is due to a disaster or other special circumstance as determined by a Cabinet Order, a Municipality, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, may request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person and to enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4), and Article 61-2, paragraph (4) shall not apply and that the whole or a part of the payment of an insurance benefit shall be suspended (herein referred to as "Entry of Suspension of Insurance Benefit" in this Article). 例文帳に追加

第六十八条 市町村は、保険給付を受けることができる第二号被保険者である要介護被保険者等について、医療保険各法の定めるところにより当該要介護被保険者等が納付義務又は払込義務を負う保険料(地方税法(昭和二十五年法律第二百二十六号)の規定による国民健康保険税を含む。)又は掛金であってその納期限又は払込期限までに納付しなかったもの(以下この項及び次項において「未納医療保険料等」という。)がある場合においては、未納医療保険料等があることにつき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨並びに保険給付の全部又は一部の支払を差し止める旨の記載(以下この条において「保険給付差止の記載」という。)をすることができる。 - 日本法令外国語訳データベースシステム

(2) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Accommodation Act to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification) and to the business operators who are required to pay the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following " in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of the following insurance year (...of an insurance year" with "the first day of the insurance year following the insurance year starting on April 1, 2006 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (or in case of commencement of the collection period or lapse of the collection period in the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2006 (or in case of commencement of the collection period in the midst of such insurance year or lapse of the collection period in the midst of the insurance year starting on April 1, 2007, during the insurance year in which such collection period commenced or elapsed", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", and the term "the first day of the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

2 前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主(変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。)及び整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事業主(変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事由が生じた事業主を除く。)に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度の初日(保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日(その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律(平成十九年法律第三十号)附則第五十三条の二第二項に規定する変更日(以下この条において「変更日」という。)の前日までの日数を加えた日数以内」と、「その保険年度に使用したすべての労働者(保険年度の中途に徴収期間が始まり、又は徴収期間が経過したものについては」とあるのは「平成十八年四月一日から始まる保険年度に使用したすべての労働者(その保険年度の中途に徴収期間が始まり、又は平成十九年四月一日から始まる保険年度の中途に徴収期間が経過したものについては、当該徴収期間が始まり、又は経過した保険年度において」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度の初日」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 1-2-14 (1) The Government may, when it finds that if the Life Insurance Policyholders Protection Corporation was to cover the costs of Financial Assistance and other activities pertaining to its members (limited to those subject to the disposition ordering administration under Article 242, paragraph (1) between 1 April 2006 and 31 March 2009 and any other members to be specified by a Cabinet Order; referred to as "Members under Special Provisions" in paragraph (3) of the following Article) solely with the assessments paid by the members of the Life Insurance Policyholders Protection Corporation pursuant to the provision of Article 265-33, paragraph (1), the financial conditions of the members of the Life Insurance Policyholders Protection Corporation would deteriorate significantly, making it difficult to maintain the credibility of the insurance industry and hence posing the risk of causing serious consequences in the lives of the citizenry and the financial market (limited to the cases where the sum total of the amount of outstanding debts of the Life Insurance Policyholders Protection Corporation as of the date specified by a Cabinet Order and the amount to be specified by a Cabinet Order as the amount of additional debts to be incurred if the Life Insurance Policyholders Protection Corporation should have to finance such costs through borrowings exceeds the amount to be specified by a Cabinet Order taking into consideration the long-term balance of payments of the Life Insurance Policyholders Protection Corporation), provide assistance to the Life Insurance Policyholders Protection Corporation in an amount corresponding to the whole or part of such costs (limited to those required for the Specified Activities) within the amount prescribed by the budget. 例文帳に追加

第一条の二の十四 政府は、生命保険契約者保護機構がその会員(平成十八年四月一日から平成二十一年三月三十一日までの間に第二百四十二条第一項に規定する管理を命ずる処分を受けたものその他政令で定めるものに限る。次条第三項において「特例会員」という。)に係る資金援助その他の業務に要した費用を第二百六十五条の三十三第一項の規定により当該生命保険契約者保護機構の会員が納付する負担金のみで賄うとしたならば、当該生命保険契約者保護機構の会員の財務の状況を著しく悪化させることにより保険業に対する信頼性の維持が困難となり、ひいては国民生活又は金融市場に極めて重大な支障が生じるおそれがあると認める場合(政令で定める日における当該生命保険契約者保護機構の借入残高に、当該生命保険契約者保護機構が当該費用を借入れにより賄うとした場合の当該借入れの額として政令で定める額を加えた額が当該生命保険契約者保護機構の長期的な収支を勘案して政令で定める額を超える場合に限る。)には、予算で定める金額の範囲内において、当該生命保険契約者保護機構に対し、当該費用(特定業務に要したものに限る。)の全部又は一部に相当する金額を補助することができる。 - 日本法令外国語訳データベースシステム

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein). 例文帳に追加

第百三十一条 第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収(国民年金法(昭和三十四年法律第百四十一号)による老齢基礎年金その他の同法、厚生年金保険法(昭和二十九年法律第百十五号)、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの(以下「老齢等年金給付」という。)の支払をする者(以下「年金保険者」という。)に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。)の方法による場合を除くほか、普通徴収(市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者(婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。)に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。)の方法によらなければならない。 - 日本法令外国語訳データベースシステム

Article 33 Articles 2 through 5 (Register Office and Registrar), 7 through 18, 19-2 through 23, 24 (excluding item (xvi)), 26 (General Rules for Registry, etc. and Registration Procedure), 27 (Prohibition on Use of Similar Trade Names), 56 through 59, 61(1) (Registration of Incorporated General Partnership (gomei gaisha)) and 107 through 127 (Revision or Cancellation of Registration, Special Rules on Registration by Electronic Information Processing Organization and Miscellaneous Provisions) of the Commercial Registration Act (Act No. 125 of 1963) and Articles 56 (Entrustment of Registration of Provisional Dispositions Concerning Suspension of Business Execution by a Representative of a Juridical person, etc.) of the Civil Preservation Act (Act No 91 of 1989) shall apply mutatis mutandis with respect to the registration of a Partnership. In application of the foregoing provisions of the Commercial Registration Act, the phrase "Article 64(1) of the Commercial Code" in Article 56(3) of the Commercial Registration Act shall be replaced with "Article 17 of the Limited Partnership Act for Investment (Act No 90 of 1998)" and the phrases "a representative of the juridical person or other executives of the juridical person" and "the head office or principal office and branches or secondary offices of the juridical person" in Article 56 of the Civil Preservation Act shall respectively be replaced with "a general partner or a liquidator of the Investment LPS" and "the principal office and secondary offices of the Investment LPS". 例文帳に追加

第三十三条 組合の登記については、商業登記法(昭和三十八年法律第百二十五号)第二条から第五条まで(登記所及び登記官)、第七条から第十八条まで、第十九条の二から第二十三条まで、第二十四条(第十六号を除く。)、第二十六条(登記簿等及び登記手続の通則)、第二十七条(類似商号登記の禁止)、第五十六条から第五十九条まで、第六十一条第一項(合名会社の登記)及び第百七条から第百二十条まで(登記の更正及び抹消、電子情報処理組織による登記に関する特例並びに雑則)並びに民事保全法(平成元年法律第九十一号)第五十六条(法人の代表者の職務執行停止の仮処分等の登記の嘱託)の規定を準用する。この場合において、商業登記法第五十六条第三項中「商法第六十四条第一項」とあるのは「投資事業有限責任組合契約に関する法律(平成十年法律第九十号)第十七条」と、民事保全法第五十六条中「法人を代表する者その他法人の役員」とあるのは「投資事業有限責任組合の無限責任組合員又は清算人」と、「法人の本店又は主たる事務所及び支店又は従たる事務所」とあるのは「投資事業有限責任組合の主たる事務所及び従たる事務所」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 1 This Act shall come into effect as from the date to be specified by a Cabinet Order within a period not exceeding six months from the day of promulgation; provided, however, that the provision revising Article 285-4, Article 285-5, paragraph (2), Article 285-6, paragraphs (2) and (3), Article 290, paragraph (1) and Article 293-5, paragraph (3) of the Commercial Code in Article 1, and the provision revising Article 23, paragraph (3) and Article 24, paragraph (1) of the Norinchukin Bank Act (Act No. 42 of 1923) in Article 6 of the Supplementary Provisions, the provision revising Article 39-3, paragraph (3) and Article 40-2, paragraph (1) of the Shoko Chukin Bank Act (Act No. 14 of 1936) in Article 7 of the Supplementary Provisions, the provision revising Article 52, paragraph (1) of the Agricultural Cooperative Association Act (Act No. 132 of 1947) in Article 9 of the Supplementary Provisions, the provision revising Article 53, paragraph (3) of the Securities and Exchange Act (Act No. 25 of 1948) and deleting paragraph (4) of that Article in Article 10 of the Supplementary Provisions, the provision revising Article 56, paragraph (1) of the Fisheries Cooperative Association Act (Act No. 242 of 1948) in Article 11 of the Supplementary Provisions, the provision adding an Article after Article 5-5 of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) and revising Article 12, paragraph (1) of that Act in Article 12 of the Supplementary Provisions, the provision revising Article 42, paragraph (1) of the Shipowners Mutual Insurance Association Act (Act No. 177 of 1950) in Article 13 of the Supplementary Provisions, the provision revising Article 55-3, paragraph (3) and Article 57, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951) in Article 16 of the Supplementary Provisions, the provision revising Article 61, paragraph (1) of the Labor Bank Act (Act No. 227 of 1953) in Article 18 of the Supplementary Provisions, the provision revising Article 17-2, paragraph (3) of the Banking Act (Act No. 59 of 1981) and deleting paragraph (4) of that Article in Article 23 of the Supplementary Provisions, the provision of Article 26 of the Supplementary Provisions, the provision adding a paragraph to Article 15 of the Insurance Business Act (Act No. 105 of 1995), revising Article 55, paragraphs (1) and (2), Article 102, paragraph (1) and Article 112-2, paragraph (3) of that Act, deleting Article 112-2, paragraph (4) of that Act, revising Article 115, paragraph (2), Article 118, paragraph (1), Article 119 and Article 199 of that Act and deleting Article 59, paragraph (2) and Article 90, paragraph (2) of the Supplementary Provisions to that Act in Article 27 of the Supplementary Provisions, the provision revising Article 7, paragraph (2) of the Act on Special Measures for the Commercial Code on the Procedure of Cancellation of Shares (Act No. 55 of 1997) in Article 29 of the Supplementary Provisions and the provision revising Article 101, paragraph (1) and Article 102, paragraph (3) of the Act on the Liquidation of Specified Assets by Special Purpose Companies (Act No. 105 of 1998) in Article 31 of the Supplementary Provisions shall come into effect as from 1 April 2000. 例文帳に追加

第一条 この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、第一条中商法第二百八十五条ノ四、第二百八十五条ノ五第二項、第二百八十五条ノ六第二項及び第三項、第二百九十条第一項並びに第二百九十三条ノ五第三項の改正規定並びに附則第六条中農林中央金庫法(大正十二年法律第四十二号)第二十三条第三項及び第二十四条第一項の改正規定、附則第七条中商工組合中央金庫法(昭和十一年法律第十四号)第三十九条ノ三第三項及び第四十条ノ二第一項の改正規定、附則第九条中農業協同組合法(昭和二十二年法律第百三十二号)第五十二条第一項の改正規定、附則第十条中証券取引法(昭和二十三年法律第二十五号)第五十三条第三項の改正規定及び同条第四項を削る改正規定、附則第十一条中水産業協同組合法(昭和二十三年法律第二百四十二号)第五十六条第一項の改正規定、附則第十二条中協同組合による金融事業に関する法律(昭和二十四年法律第百八十三号)第五条の五の次に一条を加える改正規定及び同法第十二条第一項の改正規定、附則第十三条中船主相互保険組合法(昭和二十五年法律第百七十七号)第四十二条第一項の改正規定、附則第十六条中信用金庫法(昭和二十六年法律第二百三十八号)第五十五条の三第三項及び第五十七条第一項の改正規定、附則第十八条中労働金庫法(昭和二十八年法律第二百二十七号)第六十一条第一項の改正規定、附則第二十三条中銀行法(昭和五十六年法律第五十九号)第十七条の二第三項の改正規定及び同条第四項を削る改正規定、附則第二十六条の規定、附則第二十七条中保険業法(平成七年法律第百五号)第十五条に一項を加える改正規定、同法第五十五条第一項及び第二項、第百十二条第一項並びに第百十二条の二第三項の改正規定、同条第四項を削る改正規定、同法第百十五条第二項、第百十八条第一項、第百十九条及び第百九十九条の改正規定並びに同法附則第五十九条第二項及び附則第九十条第二項を削る改正規定、附則第二十九条中株式の消却の手続に関する商法の特例に関する法律(平成九年法律第五十五号)第七条第二項の改正規定並びに附則第三十一条中特定目的会社による特定資産の流動化に関する法律(平成十年法律第百五号)第百一条第一項及び第百二条第三項の改正規定は、平成十二年四月一日から施行する。 - 日本法令外国語訳データベースシステム

(6) During the period in which the payment of a disability compensation pension payable to a person who has received a disability compensation pension advance lump sum payment is suspended pursuant to the provision of paragraph (3), said disability compensation pension shall not be subject to the application of the provisions of Article 36-2, paragraph (2) of the National Pension Act and Article 65, paragraph (2) of the National Pension Act (hereinafter referred to as "former National Pension Act" in this paragraph and paragraph (7) of the following Article) prior to the revision pursuant to the provision of Article 1 of the Act for the Partial Revision of the National Pension Act (Act No. 34 of 1985; hereinafter referred to as "Act No. 34 of 1985" in this paragraph and paragraph (7) of the following Article), which shall remain in force pursuant to the provision of Article 32, paragraph (11) of the Supplementary Provisions of Act No. 34 of 1985 (including cases where Article 65, paragraph (2) of the former National Pension Act shall govern pursuant to the provision of Article 28, paragraph (10) of the Supplementary Provisions of Act No. 34 of 1985 and the cases where it is applied mutatis mutandis pursuant to Article 79-2, paragraph (5) of the former National Pension Act which shall remain in force pursuant to the provision of Article 32, paragraph (11) of the Supplementary Provisions of Act No. 34 of 1985; hereinafter the same shall apply in paragraph (7) of the following Article); nor to the application of the provision of the proviso to Article 4, paragraph (3), item (ii) of the Child Rearing Allowance Act (Act No. 238 of 1961); nor to the application of the provision of the proviso to Article 3, paragraph (3), item (ii) and proviso to Article 17, item (i) of the Act Concerning the Payment of Special Child Rearing Allowance (Act No. 134 of 1964). 例文帳に追加

6 障害補償年金前払一時金の支給を受けた者に支給されるべき障害補償年金の支給が第三項の規定により停止されている間は、当該障害補償年金については、国民年金法第三十六条の二第二項及び国民年金法等の一部を改正する法律(昭和六十年法律第三十四号。以下この項及び次条第七項において「昭和六十年法律第三十四号」という。)附則第三十二条第十一項の規定によりなおその効力を有するものとされた昭和六十年法律第三十四号第一条の規定による改正前の国民年金法(以下この項及び次条第七項において「旧国民年金法」という。)第六十五条第二項(昭和六十年法律第三十四号附則第二十八条第十項においてその例による場合及び昭和六十年法律第三十四号附則第三十二条第十一項の規定によりなおその効力を有するものとされた旧国民年金法第七十九条の二第五項において準用する場合を含む。次条第七項において同じ。)、児童扶養手当法(昭和三十六年法律第二百三十八号)第四条第三項第二号ただし書並びに特別児童扶養手当等の支給に関する法律(昭和三十九年法律第百三十四号)第三条第三項第二号ただし書及び第十七条第一号ただし書の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare). 例文帳に追加

2 法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家(放送番組(広告放送を含む。)、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者)若しくはモデル(商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者)の職業に紹介した求職者又は科学技術者(高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者)、経営管理者(会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者)若しくは熟練技能者(職業能力開発促進法(昭和四十四年法律第六十四号)第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者)の職業に紹介した求職者(当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。)から、就職後六箇月以内に支払われた賃金の百分の十・五(免税事業者にあつては、百分の十・二)に相当する額以下の手数料を徴収するときとする。 - 日本法令外国語訳データベースシステム

Article 27-26 (1) A Report of Possession of Large Volume pertaining to Share Certificates, etc. which are held by a Financial Instruments Business Operator (limited to those who conduct the Type I Financial Instruments Business under Article 28(1), or who conduct the Investment Management Business under paragraph (4) of the same Article; hereinafter the same shall apply in this Article), a bank or any other person specified by a Cabinet Office Ordinance (limited to those who have notified the Reference Date specified in paragraph (3) to the Prime Minister) where the purpose of holding is not for effecting material changes in or giving material effect to the business activities of the issuer of said Share Certificates, etc., as specified by a Cabinet Order (referred to as "Act of Making Important Suggestion, etc." in paragraphs (4) and (5)) (excluding the cases where the Holding Ratio of Share Certificates, etc. exceeds the ratio specified by a Cabinet Office Ordinance, or other cases specified by a Cabinet Office Ordinance by taking into consideration the manner of holding and other circumstances), or which are held by the State, local government or other person specified by a Cabinet Office Ordinance (limited to those who have notified the Reference Date specified in paragraph (3) to the Prime Minister) (such Share Certificates, etc. are hereinafter collectively referred to as "Share Certificates, etc. Subject to Special Provisions" in this Article) shall, notwithstanding the provision of the main clause of Article 27-23(1), be submitted to the Prime Minister with a statement of the matters specified by a Cabinet Office Ordinance with regard to the status of holding of said Share Certificates, etc. as of the Reference Date when the Holding Ratio of Share Certificates, etc. have exceeded 5% for the first time, within five days from said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第二十七条の二十六 金融商品取引業者(第二十八条第一項に規定する第一種金融商品取引業を行う者又は同条第四項に規定する投資運用業を行う者に限る。以下この条において同じ。)、銀行その他の内閣府令で定める者(第三項に規定する基準日を内閣総理大臣に届け出た者に限る。)が保有する株券等で当該株券等の発行者の事業活動に重大な変更を加え、又は重大な影響を及ぼす行為として政令で定めるもの(第四項及び第五項において「重要提案行為等」という。)を行うことを保有の目的としないもの(株券等保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。)又は国、地方公共団体その他の内閣府令で定める者(第三項に規定する基準日を内閣総理大臣に届け出た者に限る。)が保有する株券等(以下この条において「特例対象株券等」という。)に係る大量保有報告書は、第二十七条の二十三第一項本文の規定にかかわらず、株券等保有割合が初めて百分の五を超えることとなつた基準日における当該株券等の保有状況に関する事項で内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日から五日以内に、内閣総理大臣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

(6) The provisions of Article 868(3) (Jurisdiction over Non-Contentious Cases), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to appointment of a special agent set forth in Article 707 of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph, the provisions of Article 868(3) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the resignation of a Specified Trust Administrator under Article 711(3) of that Act as applied mutatis mutandis pursuant to the preceding paragraph, and the provisions of Article 868(3) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (iii)) (Hearing of Statements), the main clause of Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the dismissal of a Specified Trust Administrator under Article 713 of that Act as applied mutatis mutandis pursuant to the preceding paragraph. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

6 会社法第八百六十八条第三項(非訟事件の管轄)、第八百七十一条(理由の付記)、第八百七十四条(第一号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は前項において準用する同法第七百七条の特別代理人の選任について、同法第八百六十八条第三項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十一条(理由の付記)、第八百七十四条(第四号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は前項において準用する同法第七百十一条第三項の特定信託管理者の辞任について、同法第八百六十八条第三項(非訟事件の管轄)、第八百七十条(第三号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は前項において準用する同法第七百十三条の特定信託管理者の解任について、それぞれ準用する。この場合において、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

(vi) A person who holds voting rights of a Bank (including a person falling under any of the categories listed in the preceding items; hereinafter the same shall apply in this item), where the total number of voting rights of that Bank held by that person (in the case of a person falling under any of the categories listed in the preceding items, the number specified in each item) and those held by his/her Joint Holder(s) (meaning another person (including a person falling under any of the categories listed in the preceding items) who holds voting rights of the Bank and has agreed with that person on joint acquisition or transfer of shares relating to the Bank's voting rights or on joint exercise of the voting rights or other right as shareholders of that Bank (excluding a Company, etc. which is consolidated in the financial statements or other documents of that company where that holder of those voting rights is a company falling under the category listed in item (ii), a Company, etc. other than that company belonging to the Group of Companies, etc. to which that person belongs where that holder of voting rights is a Company, etc. falling under the category prescribed in item (iii) or (iv), a Company, etc. whose majority voting rights are held by that person where a holder of those voting rights is an individual falling under the category listed in the preceding item, but including a person who has a special relationship with said person specified by a Cabinet Order with the holder of those voting rights)) (in the case of a Joint Holder falling under any of the categories listed in the preceding items, the number prescribed in each item) (the total number of voting rights is hereinafter referred to as "The Number of Voting Rights Jointly Held" in this item) is equal to or more than twenty hundredths of the Voting Rights Held by All of the Shareholders, etc. of the Bank: The Number of Voting Rights Jointly Held 例文帳に追加

六 銀行の議決権の保有者(前各号に掲げる者を含む。以下この号において同じ。)のうち、その保有する当該銀行の議決権の数(当該議決権の保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)とその共同保有者(銀行の議決権の保有者が、当該銀行の議決権の他の保有者(前各号に掲げる者を含む。)と共同して当該議決権に係る株式を取得し、若しくは譲渡し、又は当該銀行の株主としての議決権その他の権利を行使することを合意している場合における当該他の保有者(当該議決権の保有者が第二号に掲げる会社である場合においては当該会社の計算書類その他の書類に連結される会社等を、当該議決権の保有者が第三号又は第四号に掲げる会社等である場合においては当該会社等が属する会社等集団に属する当該会社等以外の会社等を、当該議決権の保有者が前号に掲げる個人である場合においては当該個人がその議決権の過半数の保有者である会社等を除き、当該議決権の保有者と政令で定める特別な関係を有する者を含む。)をいう。)の保有する当該銀行の議決権の数(当該共同保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)を合算した数(以下この号において「共同保有議決権数」という。)が当該銀行の総株主の議決権の百分の二十以上の数である者 共同保有議決権数 - 日本法令外国語訳データベースシステム

Members, Recognizing the growing importance of trade in services for the growth and development of the world economy; Wishing to establish a multilateral framework of principles and rules for trade in services with a view to the expansion of such trade under conditions of transparency and progressive liberalization and as a means of promoting the economic growth of all trading partners and the development of developing countries; Desiring the early achievement of progressively higher levels of liberalization of trade in services through successive rounds of multilateral negotiations aimed at promoting the interests of all participants on a mutually advantageous basis and at securing an overall balance of rights and obligations, while giving due respect to national policy objectives; Recognizing the right of Members to regulate, and to introduce new regulations, on the supply of services within their territories in order to meet national policy objectives and, given asymmetries existing with respect to the degree of development of services regulations in different countries, the particular need of developing countries to exercise this right; Desiring to facilitate the increasing participation of developing countries in trade in services and the expansion of their service exports including, inter alia, through the strengthening of their domestic services capacity and its efficiency and competitiveness; Taking particular account of the serious difficulty of the least-developed countries in view of their special economic situation and their development, trade and financial needs; Hereby agree as follows:例文帳に追加

加盟国は、世界経済の成長及び発展にとってサービスの貿易の重要性が増大していることを認め、透明性及び漸進的な自由化を確保しつつサービスの貿易を拡大することを目的として、また、すべての参加国の経済成長及び開発途上国の発展を促進する手段として、サービスの貿易に関する原則及び規則の多角的枠組みを設定することを希望し、すべての参加国の利益を互恵的な基礎の上に増進し、かつ、権利及び義務の全体的な均衡を確保することを目的として引き続き行われる多角的交渉のラウンドを通じ、国家の政策目的に十分な考慮を払いつつ、漸進的かつ早期に一層高い水準のサービスの貿易の自由化を達成することを希望し、国家の政策目的を実現するため自国の領域内におけるサービスの提供に関して規制を行い又は新たな規制を導入する権利を有すること及びサービスの規制に係る発展の程度に関して国の間に存在する不均衡にかんがみ開発途上国にはこの権利を行使する必要が特にあることを認め、特に開発途上国の国内のサービスに関する能力並びにその効率性及び競争力を強化することにより、開発途上国のサービスの貿易への参加の増大及びサービスの輸出の拡大を促進することを希望し、後発開発途上国の特別な経済的事情並びにこれらの国の開発上、貿易上及び資金上のニーズにかんがみ、後発開発途上国が重大な困難を有することに特に留意して、ここに、次のとおり協定する。 - 経済産業省

Article 84-3 With regard to public assistance for a person admitted into a facility to support persons with disabilities prescribed in Article 5, paragraph (12) of the Act for Assisting in the Self-Support for Persons with Disabilities (Act No. 123 of 1942) pursuant to the provisions of Article 18, paragraph (2) of the Act on Welfare of Persons with Physical Disabilities (Act No. 283 of 1949) (hereinafter referred to as a "facility to support persons with disabilities" in this Article), a person admitted into a facility to support persons with disabilities pursuant to the provisions of Article 16, paragraph (1), item (ii) of the Act on Welfare of Persons with Mental Disabilities (Act No. 37 of 1960) or a facility established by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, pursuant to the provisions of Article 11, item (i) of the Act on the National Center for Persons with Severe Intellectual Disabilities, Nozominosono (Act No. 167 of 2002) (hereinafter referred to as "Nozominosono" in this Article), a person admitted into a nursing home for the elderly prescribed in Article 11, paragraph (1), item (i) of the Old-Age Welfare Act or admitted into a special nursing home for the elderly prescribed in item (ii) of the same paragraph, a person admitted into a facility to support persons with disabilities, a Nozominosono, or a facility specified by an Ordinance of the Ministry of Health, Labour and Welfare under Article 5, paragraph (1) of the Act for Assisting in the Self-Support for Persons with Disabilities by receiving the provision of long-term care assistance expenses, etc. prescribed in Article 19, paragraph (1) of the same Act, pursuant to the provisions of Article 29, paragraph (1) or Article 30, paragraph (1) of the same Act, the provisions of Article 19, paragraph (3) shall apply while said person continues to be admitted in said facility, by deemed said person to be admitted pursuant to the provisions of the proviso to Article 30, paragraph (1). 例文帳に追加

第八十四条の三 身体障害者福祉法(昭和二十四年法律第二百八十三号)第十八条第二項の規定により障害者自立支援法(平成十七年法律第百二十三号)第五条第十二項に規定する障害者支援施設(以下この条において「障害者支援施設」という。)に入所している者、知的障害者福祉法(昭和三十五年法律第三十七号)第十六条第一項第二号の規定により障害者支援施設若しくは独立行政法人国立重度知的障害者総合施設のぞみの園法(平成十四年法律第百六十七号)第十一条第一号の規定により独立行政法人国立重度知的障害者総合施設のぞみの園が設置する施設(以下この条において「のぞみの園」という。)に入所している者、老人福祉法第十一条第一項第一号の規定により養護老人ホームに入所し、若しくは同項第二号の規定により特別養護老人ホームに入所している者又は障害者自立支援法第二十九条第一項若しくは第三十条第一項の規定により同法第十九条第一項に規定する介護給付費等の支給を受けて障害者支援施設、のぞみの園若しくは同法第五条第一項の厚生労働省令で定める施設に入所している者に対する保護については、その者がこれらの施設に引き続き入所している間、その者は、第三十条第一項ただし書の規定により入所しているものとみなして、第十九条第三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

(vi) A person who holds voting rights in an Insurance Company, etc. (including a person falling under any of the categories listed in the preceding items; hereinafter the same shall apply in this item) who is deemed to hold at least twenty hundredths of all shareholders' voting rights in the Insurance Company, etc., in terms of the number of voting rights held by said person in the Insurance Company, etc. (for a person falling under any of the categories listed in the preceding items, the number specified in the relevant item) and the number of voting rights held in the same Insurance Company, etc. by his/her Joint Holder(s) (referring to any other holder(s) of voting rights in the Insurance Company, etc. (including those falling under any of the categories listed in the preceding times) who has (have) agreed with said person on concerted action in acquiring or transferring the shares pertaining to the voting rights, or in exercising the voting and other rights as shareholders of that Insurance Company, etc. (excluding, where the person who holds the voting rights is a company falling under the category listed in item (ii), any Company, etc. to be consolidated in the financial statements and other documents of said company; excluding, where the person who holds the voting rights is a Company, etc. falling under the category prescribed in item (iii) or (iv), any other Company, etc. in the Group of Companies, etc. to which said Company, etc. belongs; and excluding, where the person who holds the voting rights is an individual falling under the category listed in the preceding item, any Company, etc. in which the individual has majority voting rights; but including any person who has a special relationship as specified by a Cabinet Order with the person who holds the voting rights)) (for a Joint Holder falling under any of the categories listed in the preceding items, the number prescribed in the relevant item), taken together (the total number thus calculated is hereinafter referred to as the "Number of Voting Rights Jointly Held" in this item): the Number of Voting Rights Jointly Held. 例文帳に追加

六 保険会社等の議決権の保有者(前各号に掲げる者を含む。以下この号において同じ。)のうち、その保有する当該保険会社等の議決権の数(当該議決権の保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)とその共同保有者(保険会社等の議決権の保有者が、当該保険会社等の議決権の他の保有者(前各号に掲げる者を含む。)と共同して当該議決権に係る株式を取得し、若しくは譲渡し、又は当該保険会社等の株主としての議決権その他の権利を行使することを合意している場合における当該他の保有者(当該議決権の保有者が第二号に掲げる会社である場合においては当該会社の計算書類その他の書類に連結される会社等を、当該議決権の保有者が第三号又は第四号に掲げる会社等である場合においては当該会社等が属する会社等集団に属する当該会社等以外の会社等を、当該議決権の保有者が前号に掲げる個人である場合においては当該個人がその議決権の過半数の保有者である会社等を除き、当該議決権の保有者と政令で定める特別な関係を有する者を含む。)をいう。)の保有する当該保険会社等の議決権の数(当該共同保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数)を合算した数(以下この号において「共同保有議決権数」という。)が当該保険会社等の総株主の議決権の百分の二十以上の数である者 共同保有議決権数 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 103(4) to (8) inclusive (Demand for the Acquisition of a Beneficial Interest), Article 104 (Valuation of a Beneficial Interest, etc.), Article 262 (excluding paragraph (5)) (Jurisdiction over Non-Contentious Cases Concerning Trusts), Article 263 (Special Provisions on Procedure in Non-Contentious Cases Concerning Trusts), and Article 264 (Supreme Court Rules) of the Trust Act shall apply mutatis mutandis to the demand that a beneficial interest be purchased as set forth in paragraph (1). In this case, the term "Material Change to the Trust, etc." in Article 103(4) of that Act shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Act on Securitization of Assets (hereinafter referred to as the "Asset Securitization Act")," the term "beneficiaries" in that paragraph shall be deemed to be replaced with "Beneficiary Certificate Holder prescribed in Article 271(1) of the Asset Securitization Act," the phrase "public notice in an official gazette" in paragraph (5) of that Article shall be deemed to be replaced with "public notice," the phrase "paragraph (1) or paragraph (2)" in paragraph (6) of that Article shall be deemed to be replaced with "Article 271(1) of the Asset Securitization Act," the phrase "details of the beneficial interest" in that paragraph shall be deemed to be replaced with "Share of Principal (in cases where multiple classes of beneficial interest are provided for, the classes of beneficial interest and the Share of Principal relating to each class)," the term "Material Change to the Trust, etc." in paragraph (8) of that Article shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 信託法第百三条第四項から第八項まで(受益権取得請求)、第百四条(受益権の価格の決定等)、第二百六十二条(第五項を除く。)(信託に関する非訟事件の管轄)、第二百六十三条(信託に関する非訟事件の手続の特例)及び第二百六十四条(最高裁判所規則)の規定は、第一項の受益権の買取りの請求について準用する。この場合において、同法第百三条第四項中「重要な信託の変更等」とあるのは「資産の流動化に関する法律(以下「資産流動化法」という。)第二百六十九条第一項(第一号の場合に限る。)の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」と、「受益者」とあるのは「資産流動化法第二百七十一条第一項に規定する受益証券の権利者」と、同条第五項中「官報による公告」とあるのは「公告」と、同条第六項中「第一項又は第二項」とあるのは「資産流動化法第二百七十一条第一項」と、「受益権の内容」とあるのは「元本持分(種類の異なる受益権を定めた場合にあっては、受益権の種類及び種類ごとの元本持分)」と、同条第八項中「重要な信託の変更等」とあるのは「資産流動化法第二百六十九条第一項(第一号の場合に限る。)の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」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

Article 163 The provisions of Article 824 (Dissolution Order for a Company), Article 826 (Duty of a Government Agency, etc. to Give Notice to the Minister of Justice), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (xiii)) (Hearing of Statements), the main clause of Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), Article 876 (Supreme Court Rule), Article 904 (Participation of the Minister of Justice), and Article 937(1) (limited to the portion pertaining to item (iii)(b)) (Commissioning of Registration by Juridical Decision) of the Companies Act shall apply mutatis mutandis to the dissolution order for a Specific Purpose Company, and the provisions of Article 825 (Temporary Restraining Order Concerning Property of a Company), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (i) and item (iv)) (Immediate Appeal), Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 874 (limited to the portion pertaining to item (ii) and item (iii)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), Article 876 (Supreme Court Rule), Article 905 (Special Provisions on a Temporary Restraining Order Concerning Property of a Company), and Article 906 of the Companies Act shall apply mutatis mutandis to the preservation of properties of a Specific Purpose Company in cases where a petition under Article 824(1) of that Act as applied mutatis mutandis pursuant to this Article has been filed. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百六十三条 会社法第八百二十四条(会社の解散命令)、第八百二十六条(官庁等の法務大臣に対する通知義務)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第十三号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条本文(原裁判の執行停止)、第八百七十五条(非訟事件手続法の規定の適用除外)、第八百七十六条(最高裁判所規則)、第九百四条(法務大臣の関与)及び第九百三十七条第一項(第三号ロに係る部分に限る。)(裁判による登記の嘱託)の規定は特定目的会社の解散の命令について、同法第八百二十五条(会社の財産に関する保全処分)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第一号及び第四号に係る部分に限る。)(即時抗告)、第八百七十三条(原裁判の執行停止)、第八百七十四条(第二号及び第三号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)、第八百七十六条(最高裁判所規則)並びに第九百五条及び第九百六条(会社の財産に関する保全処分についての特則)の規定はこの条において準用する同法第八百二十四条第一項の申立てがあった場合における特定目的会社の財産の保全について、それぞれ準用する。この場合において、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

Article 103 With regard to registration of a cooperative, etc., the provisions of Articles 2 to 5 (Registry Office and Registrar), Articles 7 to 15, Articles 17 to 23-2, Article 24 (excluding item (xv) and item (xvi)), Articles 25 to 27 (Registry, etc., General Rules on the Registration Procedure, and Prohibition of Registration of Identical Trade Names for Identical Office Addresses), Articles 48 to 53, Article 71, paragraph (1) and paragraph (3) (Registration of a Stock Company) and Articles 132 to 148 (Correction and Cancellation of Registration and Miscellaneous Provisions) of the Commercial Registration Act (Act No. 125 of 1963) shall apply mutatis mutandis; and with regard to registration of a cooperative, the provisions of Article 24 (limited to the portions pertaining to item (xv)) (Dismissal of Application), Article 45 (Registration of the Manager of a Company), Article 79, Article 82 and Article 83 (Registration of a Merger) of the same Act shall apply mutatis mutandis. In this case, the term "Corporate Reorganization Act (Act No. 154 of 2002)" in Article 12, paragraph (1) of the same Act shall be deemed to be replaced with "Act on Special Treatment of Corporate Reorganization Proceedings and Other Insolvency Proceedings of Financial Institutions (Act No. 95 of 1996)," the term "the items of Article 930, paragraph (2) of the Companies Act" in Article 48, paragraph (2) of the same Act shall be deemed to be replaced with "the items of Article 93, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act," the phrase "one who has become a liquidator of a liquidating stock company pursuant to the provisions of Article 478, paragraph (1), item (i) of the Companies Act (in the case prescribed in Article 483, paragraph (4) of the same Act, one who has become the representative liquidator of a liquidating stock company pursuant to the provisions of the same paragraph)" in the proviso to Article 71, paragraph (3) of the same Act shall be deemed to be replaced with "a liquidator under the provisions of the main clause of Article 82-14 of the Small and Medium-Sized Enterprise Cooperatives Act" with regard to an FSBA. 例文帳に追加

第百三条 組合等の登記については、商業登記法(昭和三十八年法律第百二十五号)第二条から第五条まで(登記所及び登記官)、第七条から第十五条まで、第十七条から第二十三条の二まで、第二十四条(第十五号及び第十六号を除く。)、第二十五条から第二十七条まで(登記簿等、登記手続の通則及び同一の所在場所における同一の商号の登記の禁止)、第四十八条から第五十三条まで、第七十一条第一項及び第三項(株式会社の登記)並びに第百三十二条から第百四十八条まで(登記の更正及び抹消並びに雑則)の規定を、組合の登記については、同法第二十四条(第十五号に係る部分に限る。)(申請の却下)、第四十五条(会社の支配人の登記)、第七十九条、第八十二条及び第八十三条(合併の登記)の規定を準用する。この場合において、同法第十二条第一項中「会社更生法(平成十四年法律第百五十四号)」とあるのは「金融機関等の更生手続の特例等に関する法律(平成八年法律第九十五号)」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「中小企業等協同組合法第九十三条第二項各号」と、同法第七十一条第三項ただし書中「会社法第四百七十八条第一項第一号の規定により清算株式会社の清算人となつたもの(同法第四百八十三条第四項に規定する場合にあつては、同項の規定により清算株式会社の代表清算人となつたもの)」とあるのは、中央会については、「中小企業等協同組合法第八十二条の十四本文の規定による清算人」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(e) The filing of a petition for permission to extinguish a security interest under the provisions of Article 186, paragraph (1) of the Bankruptcy Act, a petition for permission to extinguish a right of retention under the Commercial Law under the provisions of Article 192, paragraph (3) of the Bankruptcy Act, a petition for a grant of discharge under the provisions of Article 248, paragraph (1) of said Act or a petition for the restoration of rights under the provisions of Article 256, paragraph (1) of said Act, a petition for permission to extinguish a security interest under the provisions of Article 148, paragraph (1) of the Civil Rehabilitation Act, a petition for revocation of an order for a stay of execution or a petition for the revocation of a provisional mandatory order or a provisional injunctive order under the provisions of the Administrative Case Litigation Act, a request under the provisions of Article 27-20 of the Labor Union Act (Act No. 174 of 1949), a petition under the provisions of Article 16, paragraph (3) or Article 17, paragraph (1) of the Act on the Prevention of Spousal Violence and the Protection of Victims, a petition for permission to appoint a person who is not an attorney-at-law as an agent under the provisions of the proviso to Article 4, paragraph (1) of the Labor Tribunal Act, a petition for a judicial decision ordering a stay or a continuation of civil execution proceedings under the provisions of Article 7, paragraph (1) or paragraph (2) of the Act on Special Conciliation Proceedings for Expediting Adjustment of Specified Debts, etc., a petition under the provisions of Article 15-6 of the Act on Adjudication of Domestic Relations, a petition under the provisions of Article 39, paragraph (1) of the Personal Status Litigation Act (Act No. 109 of 2003), a motion under the provisions of Article 105-4, paragraph (1) or Article 105-5, paragraph (1) of the Patent Act (Act No. 121 of 1959), a petition under the provisions of Article 114-6, paragraph (1) or Article 114-7, paragraph (1) of the Copyright Act (Act No. 48 of 1970), or a petition under the provisions of Article 10, paragraph (1) or Article 11, paragraph (1) of the Unfair Competition Prevention Act (Act No. 47 of 1993) 例文帳に追加

ホ 破産法第百八十六条第一項の規定による担保権消滅の許可の申立て、同法第百九十二条第三項の規定による商事留置権消滅の許可の申立て、同法第二百四十八条第一項の規定による免責許可の申立て若しくは同法第二百五十六条第一項の規定による復権の申立て、民事再生法第百四十八条第一項の規定による担保権消滅の許可の申立て、行政事件訴訟法の規定による執行停止決定の取消しの申立て、若しくは仮の義務付け若しくは仮の差止めの決定の取消しの申立て、労働組合法(昭和二十四年法律第百七十四号)第二十七条の二十の規定による申立て、配偶者からの暴力の防止及び被害者の保護に関する法律第十六条第三項若しくは第十七条第一項の規定による申立て、労働審判法第四条第一項ただし書の規定による弁護士でない者を代理人に選任することの許可を求める申立て、特定債務等の調整の促進のための特定調停に関する法律第七条第一項若しくは第二項の規定による民事執行の手続の停止若しくは続行を命ずる裁判を求める申立て、家事審判法第十五条の六の規定による申立て、人事訴訟法(平成十五年法律第百九号)第三十九条第一項の規定による申立て、特許法(昭和三十四年法律第百二十一号)第百五条の四第一項若しくは第百五条の五第一項の規定による申立て、著作権法(昭和四十五年法律第四十八号)第百十四条の六第一項若しくは第百十四条の七第一項の規定による申立て又は不正競争防止法(平成五年法律第四十七号)第十条第一項若しくは第十一条第一項の規定による申立て - 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

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

12 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額(同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の十八第十二項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」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

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

12 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額(同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の百十八第十二項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」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

Article 53-16 The provisions of Part II, Chapter IV, Section 5, Subsection 2 (excluding Article 367, and Article 371, paragraphs (3) and (5)) (Operations) of the Companies Act shall apply mutatis mutandis to the operation of the board of directors of a Mutual Company; and the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (i)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to an application for permission under Article 371, paragraph (2) or (4) of that Act as applied mutatis mutandis pursuant to this Article with relevant changes in interpretation. In this case, the terms "shareholder" and "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) (Minutes) of that Act shall be deemed to be replaced with "member (or, where the company has a General Meeting, general representative)" and "with the permission of the court," respectively; the term "Parent Company or Subsidiary" in Article 371, paragraph (6) shall be deemed to be replaced with "de facto Subsidiary Company as defined in Article 33-2, paragraph (1) of the Insurance Business Act"; the term "Article 363, paragraph (2)" in Article 372, paragraphs (2) and (3) (Omission of Report to Board of Directors) of that Act shall be deemed to be replaced with "Article 53-13, paragraph (2) of the Insurance Business Act"; the term "Article 417, paragraph (4)" in Article 372, paragraph (3) shall be deemed to be replaced with "Article 417, paragraph (4) as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Insurance Business Act"; and the term "Article 362, paragraph (4), items (i) and (ii)" in Article 373, paragraphs (1) and (2) (Resolution of board of directors by special directors) of that Act shall be deemed to be replaced with "Article 53-14, paragraph (4), items (i) and (ii) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第五十三条の十六 会社法第二編第四章第五節第二款(第三百六十七条並びに第三百七十一条第三項及び第五項を除く。)(運営)の規定は相互会社の取締役会の運営について、同法第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第一号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条本文(原裁判の執行停止)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定はこの条において読み替えて準用する同法第三百七十一条第二項又は第四項の規定による許可の申立てについて、それぞれ準用する。この場合において、同法第三百七十一条第二項(議事録等)中「株主」とあるのは「社員(総代会を設けているときは、総代)」と、「株式会社の営業時間内は、いつでも」とあるのは「裁判所の許可を得て」と、同条第六項中「親会社若しくは子会社」とあるのは「保険業法第三十三条の二第一項に規定する実質子会社」と、同法第三百七十二条第二項及び第三項(取締役会への報告の省略)中「第三百六十三条第二項」とあるのは「保険業法第五十三条の十三第二項」と、同条第三項中「第四百十七条第四項」とあるのは「保険業法第五十三条の三十第五項において準用する第四百十七条第四項」と、同法第三百七十三条第一項及び第二項(特別取締役による取締役会の決議)中「第三百六十二条第四項第一号及び第二号」とあるのは「保険業法第五十三条の十四第四項第一号及び第二号」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(12) With regard to the special application of the Pneumoconiosis Act under the provisions of each of the preceding paragraphs, the following provisions (including penal provisions relating to these provisions) shall be applied by replacing the following terms in the respective manners set forth below: the term "the business operator" in paragraph (1) of Article 32 of the same Act shall be deemed to be replaced with "the business operator (including a person deemed to be the business operator under the provisions of Article 46 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act"); referred to as "the business operator and the equivalent" in paragraph (2) of Article 43-2 and Article 44)"; the term "This Act" in paragraphs (2) and (3) of Article 39 shall be deemed to be replaced with "This Act (including cases where the provisions of this Act are applied under the provisions of Article 46 of the Worker Dispatching Act)"; the term "paragraph (4) of Article 21" in paragraph (3) of the same Article shall be deemed to be replaced with "paragraph (4) of Article 21 (including cases where these provisions are applied under the provisions of paragraph (4) of Article 46 of the Worker Dispatching Act)"; the term "the place of business where dust work is performed" in paragraph (1) of Article 40 shall be deemed to be replaced with "the place of business where dust work is performed (including the place of business of a person deemed to be the business operator under the provisions of Article 46 of the Worker Dispatching Act; the same shall apply in paragraph (1) of Article 42)"; the term "this Act" in Article 41 and paragraph (1) of Article 42 shall be deemed to be replaced with "this Act and the provisions of Article 46 of the Worker Dispatching Act"; the term "a violation of the provisions of this Act" in Article 43 shall be deemed to be replaced with "a violation of the provisions of this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act) and the crimes referred to in paragraphs (10) and (11) of the same Article"; the term "the provisions of this Act or of orders based on this Act" in paragraph (1) of Article 43-2 shall be deemed to be replaced with "the provisions of this Act or of orders based on this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act), or the provisions of paragraphs (7) to (9) inclusive of the same Article or the provisions of orders based on these provisions"; and the term "the business operator" in paragraph (2) of the same Article and Article 44 shall be deemed to be replaced with "the business operator and equivalent". 例文帳に追加

12 前各項の規定によるじん肺法の特例については、同法第三十二条第一項中「事業者」とあるのは「事業者(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律(以下「労働者派遣法」という。)第四十六条の規定により事業者とみなされた者を含む。第四十三条の二第二項及び第四十四条において「事業者等」という。)」と、同法第三十九条第二項及び第三項中「この法律」とあるのは「この法律(労働者派遣法第四十六条の規定により適用される場合を含む。)」と、同条第三項中「第二十一条第四項」とあるのは「第二十一条第四項(労働者派遣法第四十六条第四項の規定により適用される場合を含む。)」と、同法第四十条第一項中「粉じん作業を行う事業場」とあるのは「粉じん作業を行う事業場(労働者派遣法第四十六条の規定により事業者とみなされた者の事業場を含む。第四十二条第一項において同じ。)」と、同法第四十一条及び第四十二条第一項中「この法律」とあるのは「この法律及び労働者派遣法第四十六条の規定」と、同法第四十三条中「この法律の規定に違反する罪」とあるのは「この法律の規定(労働者派遣法第四十六条の規定により適用される場合を含む。)に違反する罪並びに同条第十項及び第十一項の罪」と、同法第四十三条の二第一項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定(労働者派遣法第四十六条の規定により適用される場合を含む。)又は同条第七項から第九項までの規定若しくはこれらの規定に基づく命令の規定」と、同条第二項及び同法第四十四条中「事業者」とあるのは「事業者等」として、これらの規定(これらの規定に係る罰則の規定を含む。)を適用する。 - 日本法令外国語訳データベースシステム

Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七 前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの(当該課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額(同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の九の七 特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国法人の課税対象留保金額に対応するもの(当該課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額(同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項(特定外国法人の課税対象留保金額に係る外国税額の控除)に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項(特定外国法人の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

例文

Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

第六十八条の九十一 前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの(当該個別課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額(同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム




  
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※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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