「Shares」に関連した英語例文の一覧と使い方(67ページ目) - Weblio英語例文検索

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）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 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5), and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action pursuing the liability of an incorporator, a Director at Incorporation, or a Company Auditor at Incorporation. In this case, the phrase "A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation as set forth in Article 189(2)) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or Preferred Equity Member (meaning a preferred equity member as defined in Article 26 of the Asset Securitization Act) who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or longer)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、発起人、設立時取締役又は設立時監査役の責任を追及する訴えについて準用する。この場合において、同法第八百四十七条第一項中「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）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（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）前から引き続き優先出資を有する優先出資社員（資産流動化法第二十六条に規定する優先出資社員をいう。）」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」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

When former Ashikaga Bank President Ikeda recently visited me after his retirement, he told me about his difficult experiences and about several future challenges for the bank. Ashikaga Bank made a fresh start as an ordinary regional bank on July 1, when all shares in the bank were transferred from Deposit Insurance Corporation to Ashikaga Holdings, marking the end of temporary nationalization. The FSA hopes that Ashikaga Bank will continue to play its financial intermediary function in regional financing activities in Tochigi Prefecture and the surrounding areas. 例文帳に追加

先日も池田前頭取が退任されて、私のところにご挨拶に来ていただきましたが、その際には苦労話であったり、今後の課題についてもいくつかの点を聞いたところでありますが、足利銀行につきましては、7月1日に同行の全株式が預金保険機構から足利ホールディングスに譲渡され、これにより一時国有化が終了して、同行は通常の地域銀行として新たにスタートを切ることになったわけで、金融庁としましては、足利銀行が栃木県を中心とする地域金融において金融仲介機能を継続的に発揮していただくことを期待しております。 - 金融庁

In light of the current economic and financial situations, including the impact of the Great East Japan Earthquake and the continuing turmoil in global financial and capital markets that has been caused by the European debt crisis, it continues to be important that Banks' Shareholdings Purchase Corporation play the role of a safety net by absorbing shares sold by banks in order to prevent a negative spiral of the economy and the stock adversely dragging down each other, and that the Life Insurance Policyholders Protection Corporation of Japan fully exercise its safety net function so as to ensure appropriate protection of policyholders, so I believe that a sufficient period of extension is essential. 例文帳に追加

現下の経済・金融情勢を見ると、東日本大震災の影響や、欧州債務危機を端緒とする世界的な金融市場の混乱が続いている状況に鑑みれば、経済・株式市場が互いに悪影響を及ぼし、スパイラル的に悪化することを防ぐため、銀行等保有株式取得機構が、株式処分の受け皿、セーフティネットとしての役割を果たすこと、それから保険契約者の保護を的確に図るため、生命保険契約者保護機構が、セーフティネットとしての機能を万全に果たすことは、引き続き重要であり、十分な期間延長が必要であるというふうに考えております。 - 金融庁

Another example is General Motors, now dubbed "Governmental Motors," which cannot survive without the government purchasing its shares for support. General Motors was the richest company in the 20th century, which we all thought was essentially a century of America. Anyone who was born in Asia after the Second World War would dream about its highways and Cadillacs. In that sense, the capitalism that has developed after the war in various respects is currently facing a very major turning point, as far as I see it. To overcome it, it is critical to use human wisdom and experience and also to maintain vitality all along in doing so. It is not just a simple matter, indeed. 例文帳に追加

やっぱり人々の生活が豊かになるということが経済の求める基本的な要件ですから。そこら辺をどう調和していくかという、これが非常に2年前リーマン・ショックで、各企業の中で投資銀行がリスクをとれなくなったわけでしょう。結局アメリカ政府が出ていってリスクを取らざるを得なくなった。従来の仕組み、システムが破綻に近いような状態になったわけでしょう。70兆ほど、AIGだってアメリカの一番大きな民間の生命保険会社でしたけれども、これはデリバティブを買っていたというようなことで、アメリカ政府が介入せざるを得なかったと。 - 金融庁

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that resident shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles derived from the other Contracting State if that resident satisfies any other specified conditions in those subparagraphs, paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the capital or of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries. 例文帳に追加

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得に関し、七 以下の同等受益者が当該法人の発行済株式又は議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, it shall be entitled to the benefits otherwise accorded to residents of a Contracting State by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of the Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if it satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries 例文帳に追加

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国において取得する第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省

The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that income; (b) Where the income derived from the United Kingdom is dividends paid by a company which is a resident of the United Kingdom to a company which is a resident of Japan and which has owned at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United Kingdom tax payable by the company paying the dividends in respect of its income. 例文帳に追加

ただし、控除の額は、日本国の租税の額のうち当該所得に対応する部分を超えないものとする。(b)英国において取得される所得が、英国の居住者である法人により、その議決権のある株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される英国の租税を考慮に入れるものとする。 - 財務省

3. Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that company shall be entitled to the benefits granted by the provisions of paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 with respect to an item of income described in those paragraphs or Articles derived from the other Contracting State if that company satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of that company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries.例文帳に追加

３一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国内から取得する第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省

(3) Shareholders and creditors of a Surviving Stock Company, etc. (or, in the case where the Monies, etc. to be delivered to shareholders of the Wholly Owned Subsidiary Company in Share Exchange are limited to shares of the Wholly Owning Parent Stock Company in Share Exchange or those prescribed by the applicable Ordinance of the Ministry of Justice as being equivalent thereto (excluding the case prescribed in Article 768(1)(iv)(c)), shareholders) may make the following requests to said Surviving Stock Company, etc. at any time during its business hours; provided, however, that the fees designated by said Surviving Stock Company, etc. are required to be paid in order to make the requests set forth in item (ii) or item (iv): 例文帳に追加

３　存続株式会社等の株主及び債権者（株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合（第七百六十八条第一項第四号ハに規定する場合を除く。）にあっては、株主）は、存続株式会社等に対して、その営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該存続株式会社等の定めた費用を支払わなければならない。 - 日本法令外国語訳データベースシステム

(4) In the cases prescribed in the main clause of the preceding paragraph, if shareholders that hold the shares (limited to those that entitle the shareholders to exercise voting rights at a shareholders meeting under paragraph (1) of the preceding article) in the number prescribed by the applicable Ordinance of the Ministry of Justice notify the Surviving Stock Company, etc. to the effect that such shareholders dissent from the Absorption-type Merger, etc., within two weeks from the day of the notice under the provisions of paragraph (3) of the following Article or the public notice under paragraph (4) of that Article, such Surviving Stock Company, etc. must obtain the approval of the Absorption-type Merger Agreement, etc. by a resolution of a shareholders meeting no later than the day immediately preceding the Effective Day. 例文帳に追加

４　前項本文に規定する場合において、法務省令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第三項の規定による通知又は同条第四項の公告の日から二週間以内に吸収合併等に反対する旨を存続株式会社等に対し通知したときは、当該存続株式会社等は、効力発生日の前日までに、株主総会の決議によって、吸収合併契約等の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(6) The provisions of paragraph (4) shall apply mutatis mutandis to the Wholly Owning Parent Stock Company in Share Exchange. In such cases, the phrase "shareholders and creditors" in that paragraph shall be deemed to be replaced with "shareholders and creditors (or, in cases where Monies, etc. to be delivered to shareholders of the Wholly Owned Subsidiary Company in Share Exchange are limited to shares of the Wholly Owning Parent Stock Company in Share Exchange or those prescribed by the applicable Ordinance of the Ministry of Justice as being equivalent thereto (excluding the case prescribed in Article 768(1)(iv)(c)), shareholders of the Wholly Owning Parent Stock Company in Share Exchange)," and the term "item (i) of the preceding paragraph" in the items of that paragraph shall be deemed to be replaced with "item (iii) of the preceding paragraph." 例文帳に追加

６　第四項の規定は、株式交換完全親株式会社について準用する。この場合において、同項中「株主及び債権者」とあるのは「株主及び債権者（株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合（第七百六十八条第一項第四号ハに規定する場合を除く。）にあっては、株式交換完全親株式会社の株主）」と、同項各号中「前項第一号」とあるのは「前項第三号」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(3) Notwithstanding the provisions of Article 72(1), in cases where a request is made pursuant to the provisions of paragraph (1), a Shareholder at Incorporation shall be entitled to such number of votes as is equal to the number of the Directors at Incorporation to be elected in such Organizational Meeting, for each one Share Issued at Incorporation for which he/she subscribed (or, in cases where the Share Unit is provided for in the articles of incorporation, for each one unit of the Shares Issued at Incorporation for which he/she subscribed) with respect to the resolution of the election of the Directors at Incorporation. In such cases, the Shareholder at Incorporation may exercise his/her votes by casting votes for only one candidate or for two or more candidates. 例文帳に追加

３　第七十二条第一項の規定にかかわらず、第一項の規定による請求があった場合には、設立時取締役の選任の決議については、設立時株主は、その引き受けた設立時発行株式一株（単元株式数を定款で定めている場合にあっては、一単元の設立時発行株式）につき、当該創立総会において選任する設立時取締役の数と同数の議決権を有する。この場合においては、設立時株主は、一人のみに投票し、又は二人以上に投票して、その議決権を行使することができる。 - 日本法令外国語訳データベースシステム

Article 224 (1) In cases where a Company Issuing Share Certificate has effected the Registration of Lost Share Certificate in response to a request under the provisions of the preceding article, if the person stated or recorded in the registry of lost share certificates as the person who lost the share certificates relating to such request (hereinafter in this Subsection referred to as "Registrant of Lost Share Certificate") is not the Registered Holder of the shares represented by such share certificates, the Company Issuing Share Certificate shall, without delay, notify such Registered Holder to the effect that the Company Issuing Share Certificate has effected the Registration of Lost Share Certificates for such share certificates, and of the matters listed in items (i), (ii) and (iv) of Article 221. 例文帳に追加

第二百二十四条　株券発行会社が前条の規定による請求に応じて株券喪失登録をした場合において、当該請求に係る株券を喪失した者として株券喪失登録簿に記載され、又は記録された者（以下この款において「株券喪失登録者」という。）が当該株券に係る株式の名義人でないときは、株券発行会社は、遅滞なく、当該名義人に対し、当該株券について株券喪失登録をした旨並びに第二百二十一条第一号、第二号及び第四号に掲げる事項を通知しなければならない。 - 日本法令外国語訳データベースシステム

(3) In the cases provided for in the preceding paragraph, if shareholders that hold the shares (limited to those that entitle the shareholders to exercise voting rights at a shareholders meeting under paragraph (1) of the preceding article) in the number prescribed by the applicable Ordinance of the Ministry of Justice notify the Stock Company that carries out the act listed in item (iii), paragraph (1) of the preceding article to the effect that such shareholders dissent from such act, within two weeks from the day of the notice under the provisions of paragraph (3) of the following article or the public notice under paragraph (4) of that article, such Stock Company must obtain the approval of the contract relating to such act by resolution of a shareholders meeting no later than the day immediately preceding the Effective Day. 例文帳に追加

３　前項に規定する場合において、法務省令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第三項の規定による通知又は同条第四項の公告の日から二週間以内に前条第一項第三号に掲げる行為に反対する旨を当該行為をする株式会社に対し通知したときは、当該株式会社は、効力発生日の前日までに、株主総会の決議によって、当該行為に係る契約の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(2) In the case prescribed in the main clause of the preceding paragraph, if a shareholder holding the number of shares specified by a Cabinet Office Ordinance (limited to those of which voting rights may be exercised at the shareholders meeting set forth in paragraph (1) of the preceding Article) notifies the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger of his/her dissent from the Absorption-Type Merger, within two weeks from the day of the notice set forth in paragraph (1) of the following Article or from the day of the public notice set forth in paragraph (2) of said Article, the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger shall obtain the approval for the Absorption-Type Merger agreement by a resolution of a shareholders meeting, by the day immediately preceding the Effective Date. 例文帳に追加

２　前項本文に規定する場合において、内閣府令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第一項の規定による通知又は同条第二項の公告の日から二週間以内に吸収合併に反対する旨を吸収合併存続株式会社金融商品取引所に対し通知したときは、効力発生日の前日までに、株主総会の決議によつて、吸収合併契約の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(2) In the case prescribed in the main clause of the preceding paragraph, if a shareholder holding the number of shares specified by an ordinance of the competent ministry (limited to those of which voting rights may be exercised at the general meeting of shareholders set forth in paragraph (1) of the preceding Article) notifies the Incorporated Commodity Exchange Surviving an Absorption-Type Merger of his/her dissent from the Absorption-Type Merger within two weeks from the day of the notice set forth in paragraph (1) of the following Article or from the day of the public notice set forth in paragraph (2) of the same Article, the Incorporated Commodity Exchange Surviving an Absorption-Type Merger shall gain the approval for the Absorption-Type Merger contract by a resolution of a general meeting of shareholders by the day preceding the Effective Date. 例文帳に追加

２　前項本文に規定する場合において、主務省令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第一項の規定による通知又は同条第二項の公告の日から二週間以内に吸収合併に反対する旨を吸収合併存続株式会社商品取引所に対し通知したときは、効力発生日の前日までに、株主総会の決議によつて、吸収合併契約の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(4) A relationship specified by a Cabinet Order prescribed in Article 40-10(1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in the said paragraph (hereinafter referred to as a "specially-related shareholder, etc." in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more: 例文帳に追加

４　法第四十条の十第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 40-10(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining to the said specified foreign corporation and a person falling under the category of persons listed in the preceding two items 例文帳に追加

三　法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(4) The relationship specified by a Cabinet Order prescribed in Article 66-9-6(1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in the said paragraph (hereinafter referred to as a "specially-related shareholder, etc." in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more: 例文帳に追加

４　法第六十六条の九の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 39-16(5) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 66-9-6(2)(iv) of the Act. In this case, in Article 39-16(5)(i), the term "an individual" shall be deemed to be replaced with "a resident (meaning a resident prescribed in Article 2(1)(i)-2 of the Act; hereinafter the same shall apply in this paragraph);" the term "the said individual" shall be deemed to be replaced with "the said resident;" and in item (ii) of the said paragraph, the term "an individual" shall be deemed to be replaced with "a resident;" and the term "the said individual" shall be deemed to be replaced with "the said resident." 例文帳に追加

３　第三十九条の十六第五項の規定は、法第六十六条の九の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第三十九条の十六第五項第一号中「一部が個人」とあるのは「一部が居住者（法第二条第一項第一号の二に規定する居住者をいう。以下この項において同じ。）」と、「当該個人」とあるのは「当該居住者」と、同項第二号中「個人」とあるのは「居住者」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

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

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

(4) The relationship specified by a Cabinet Order prescribed in Article 68-93-6(1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in the said paragraph (hereinafter referred to as a "specially-related shareholder, etc." in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more: 例文帳に追加

４　法第六十八条の九十三の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。 - 日本法令外国語訳データベースシステム

(3) Notwithstanding the provisions of paragraph (1), where a patent right is jointly owned by persons including the State and/or a person entitled to receive a reduction of the patent fees or exemption therefrom under Article 109 or the provisions of any other laws or ordinances (hereinafter referred to as a "reduction/exemption" in this paragraph), and the portion of their respective shares of the said patent right has been agreed, the patent fees payable under paragraph (1) shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the patent right by multiplying the applicable patent fees as provided in paragraph (1) (in the case of a person receiving a reduction/exemption, the amount after the said reduction/exemption) by the ratio of the share of each person other than the State jointly owning the patent right, and, the persons other than the State shall pay such sum. 例文帳に追加

３　第一項の特許料は、特許権が国又は第百九条の規定若しくは他の法令の規定による特許料の軽減若しくは免除（以下この項において「減免」という。）を受ける者を含む者の共有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、国以外の各共有者ごとに同項に規定する特許料の金額（減免を受ける者にあつては、その減免後の金額）にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納付しなければならない。 - 日本法令外国語訳データベースシステム

(3) Notwithstanding the provisions of paragraph (1), where a utility model right is jointly owned by persons including the State and/or a person entitled to receive a reduction of the registration fees or exemption therefrom under Article 109 or the provisions of any other laws or ordinances (hereinafter referred to as a "reduction/exemption" in this paragraph), and the portion of their respective shares of said utility model right has been agreed, the registration fees payable under paragraph (1) shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the utility model right by multiplying the applicable registration fees as provided in paragraph (1) (in the case of a person receiving a reduction/exemption, the amount after said reduction/exemption) by the ratio of the share of each person other than the State jointly owning the utility model right, and, the persons other than the State shall pay such sum. 例文帳に追加

３　第一項の登録料は、実用新案権が国又は第三十二条の二の規定若しくは他の法令の規定による登録料の軽減若しくは免除（以下この項において「減免」という。）を受ける者を含む者の共有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、国以外の各共有者ごとに同項に規定する登録料の金額（減免を受ける者にあつては、その減免後の金額）にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納付しなければならない。 - 日本法令外国語訳データベースシステム

(4) Where the State has joint ownership of a utility model right or a right to obtain a utility model registration with person(s) other than the State, and the portion of their respective shares of said rights has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable buy the State and other persons for their utility model right or right to obtain a utility model registration under paragraph (1) or (2) (limited to those provided by Cabinet Order excluding the fees for the petition for Utility Model Technical Opinion) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum. 例文帳に追加

４　実用新案権又は実用新案登録を受ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の実用新案権又は実用新案登録を受ける権利について第一項又は第二項の規定により納付すべき手数料（実用新案技術評価の請求の手数料以外の政令で定める手数料に限る。）は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。 - 日本法令外国語訳データベースシステム

(4) Where the State has co-ownership of a trademark right, a right deriving from an application for trademark registration or a right based on an application for defensive mark registration with a person other than the State, and the portion of their respective shares of the said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum. 例文帳に追加

４　商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利について第一項又は第二項の規定により納付すべき手数料（政令で定めるものに限る。）は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。 - 日本法令外国語訳データベースシステム

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements: 例文帳に追加

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

(c) cases where the relevant person transfers the Securities to the Issuer of the relevant Securities or the Officer (meaning directors, company auditors, executive officers, board members, auditors, or persons equivalent thereto) thereof, who holds shares or equity pertaining to voting rights exceeding 50 percent of the Voting Rights Held by All the Shareholders of said Issuer under his/her own name or another person's name (hereinafter such Officer shall be referred to as the "Specified Officer" in this Article and Article 13-5, paragraph (1), item (ii), sub-item (c)), or to the Controlled Juridical Person, etc. (excluding the relevant Issuer; hereinafter the same shall apply in this Article and Article 13-5, paragraph (1), item (ii), sub-item (c)) of the relevant Specified Officer; and 例文帳に追加

ハ　当該有価証券の発行者又はその役員（取締役、監査役、執行役、理事若しくは監事又はこれらに準ずる者をいう。）であり、かつ、当該発行者の総株主等の議決権の百分の五十を超える議決権に係る株式若しくは出資を自己若しくは他人の名義をもって所有する者（以下この条及び第十三条の五第一項第二号ハにおいて「特定役員」という。）若しくは当該特定役員の被支配法人等（当該発行者を除く。以下この条及び同号ハにおいて同じ。）に対して譲渡する場合 - 日本法令外国語訳データベースシステム

(5) The provision of the preceding paragraph shall not apply where an Insurance Company, etc. Eligible for Subsidiary Company became a Subsidiary of an Insurance Company by acquisition of its shares or equity interests as a result of the exercise of security rights by the Insurance Company or its subsidiaries, or any other justifiable event specified by a Cabinet Office Ordinance; provided, however, that the Insurance Company shall take necessary measures for making the Insurance Company, etc. Eligible for Subsidiary Company, cease to be its Subsidiary Company, by the day on which one year has elapsed from the date on which the cause arose, except when the Insurance Company has obtained an authorization from the Prime Minister for having the Insurance Company etc. Eligible for Subsidiary Company, which became to its Subsidiary Company, continue to be its Subsidiary Company. 例文帳に追加

５　前項の規定は、子会社対象保険会社等が、保険会社又はその子会社の担保権の実行による株式又は持分の取得その他の内閣府令で定める事由により当該保険会社の子会社となる場合には、適用しない。ただし、当該保険会社は、その子会社となった子会社対象保険会社等を引き続き子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該子会社対象保険会社等が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(2) In the case prescribed in the main clause of the preceding paragraph, an absorption-type merger agreement shall be approved by a resolution of the shareholders meeting by the day before the Effective Date, where the holders of the number of shares specified by a Cabinet Office Ordinance (limited to those who can exercise their voting rights at the shareholders meeting set forth in paragraph (1) of the preceding Article) have notified to the Absorbing Stock Company of their intention to oppose to the merger within two weeks from the date of notice under Article 165-4, paragraph (1) as applied mutatis mutandis pursuant to the following Article or the date of public notice under Article 165-4, paragraph (2) as applied mutatis mutandis pursuant to the following Article. 例文帳に追加

２　前項本文に規定する場合において、内閣府令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条において準用する第百六十五条の四第一項の規定による通知又は次条において準用する第百六十五条の四第二項の公告の日から二週間以内に吸収合併に反対する旨を吸収合併存続株式会社に対し通知したときは、効力発生日の前日までに、株主総会の決議によって、吸収合併契約の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(4) The provision of paragraph (1) shall not apply where a company other than those listed in the items of the same paragraph becomes a Subsidiary Company of the Insurance Holding Company as a result of the acquisition of shares or equity interests through the exercise of a security rights by the Insurance Holding Company or any of its Subsidiary Companies, or any other justifiable event to be specified by a Cabinet Office Ordinance; provided, however, that the Insurance Holding Company shall, unless the Prime Minister approves that such company continue to be its Subsidiary Company, take necessary measures for ensuring that the company will cease to be its Subsidiary Company within one year from the date of such event. 例文帳に追加

４　第一項の規定は、同項各号に掲げる会社以外の会社が、保険持株会社又はその子会社の担保権の実行による株式又は持分の取得その他の内閣府令で定める事由により当該保険持株会社の子会社となる場合には、適用しない。ただし、当該保険持株会社は、その子会社となった当該会社を引き続き子会社とすることについて内閣総理大臣の承認を受けた場合を除き、当該会社が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(ii) Notification under Article 22, paragraph (1), item (iv) (Notification Pertaining to External Direct Investment by Resident) of the Foreign Exchange and Foreign Trade Act (limited to the cases where, for the relevant notification, the period during which the acquisition of the Shares, etc. pertaining to the notification is prohibited pursuant to the provision of Article 23, paragraph (1) of that Act without the recommendation of the Minister of Finance under Article 23, paragraph (2) (Examination of Content and Recommendation of Modification Pertaining to Capital Transaction, etc.) of that Act has lapsed, or the notification of the acceptance of the recommendation has been made pursuant to the provision of Article 23, paragraph (4) of that Act). 例文帳に追加

二　外国為替及び外国貿易管理法第二十二条第一項第四号（居住者による対外直接投資に係る届出）の規定による届出（当該届出につき、同法第二十三条第二項（資本取引に係る内容の審査及び変更勧告等）の規定による大蔵大臣の勧告を受けることなく同条第一項の規定により当該届出に係る当該株式等の取得を行ってはならない期間を経過している場合又は当該勧告を受け同条第四項の規定により当該勧告を応諾する旨の通知がされている場合に限る。） - 日本法令外国語訳データベースシステム

(2) The provisions of Article 217 (Offer Not to Possess Share Certificates) and Article 291 (Loss of Share Option Certificates) of the Companies Act shall apply mutatis mutandis to a Preferred Equity Security pertaining to Preferred Equity held by a Preferred Equity Member of a Specific Purpose Company. In this case, the terms "number" and "Company with Class Shares" in Article 217(2) of the Companies Act shall be deemed to be replaced with "number of units" and "Specific Purpose Company issuing two or more classes of Preferred Equity" respectively, and the term "shareholder registry" in paragraph (3) of that Article shall be deemed to be replaced with "Preferred Equity Member Registry." 例文帳に追加

２　会社法第二百十七条（株券不所持の申出）及び第二百九十一条（新株予約権証券の喪失）の規定は、特定目的会社の優先出資社員の有する優先出資に係る優先出資証券について準用する。この場合において、同法第二百十七条第二項中「数（種類株式発行会社」とあるのは「口数（二以上の種類の優先出資を発行する特定目的会社」と、「数）」とあるのは「口数）」と、同条第三項中「株主名簿」とあるのは「優先出資社員名簿」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(5) The provision of the preceding paragraph shall not apply to the cases where a Bank, etc. Eligible for Subsidiary Company became a Subsidiary Company of a Bank by acquisition of its Shares, etc. by the Bank or its Subsidiary Company through enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that the Bank shall take necessary measures for making the Bank, etc. Eligible for Subsidiary Company cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose, except when the Bank has obtained an authorization from the Prime Minister for having the Bank, etc. Eligible for Subsidiary Company, which became to its Subsidiary Company, continue to be its Subsidiary Company. 例文帳に追加

５　前項の規定は、子会社対象銀行等が、銀行又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行の子会社となる場合には、適用しない。ただし、当該銀行は、その子会社となつた子会社対象銀行等を引き続き子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該子会社対象銀行等が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(i) Matters concerning the Proportion of Voting Rights Held (meaning the proportion obtained by dividing the number of voting rights of the Bank or Bank Holding Company held by the Major Holder of the Bank's Voting Rights, where that Major Holder of the Bank's Voting Rights holds shares relating to more than five hundredths of the Voting Rights Held by All of the Shareholders, by the number of Voting Rights Held by All of the Shareholders of that Bank or Bank Holding Company; hereinafter the same shall apply in this Chapter), matters concerning funds for the acquisition, the purpose of holding the voting rights, and any other matters specified by a Cabinet Office Ordinance as important matters concerning the holding of voting rights of a Bank or Bank Holding Company; 例文帳に追加

一　議決権保有割合（銀行議決権大量保有者の保有する当該銀行議決権大量保有者がその総株主の議決権の百分の五を超える数の株式の保有者である銀行又は銀行持株会社の議決権の数を、当該銀行又は当該銀行持株会社の総株主の議決権で除して得た割合をいう。以下この章において同じ。）に関する事項、取得資金に関する事項、保有の目的その他の銀行又は銀行持株会社の議決権の保有に関する重要な事項として内閣府令で定める事項 - 日本法令外国語訳データベースシステム

(4) The provision of the preceding paragraph shall not apply to the cases where a Bank, etc. Eligible for Subsidiary Company became a Subsidiary Company of a Bank Holding Company by acquisition of its Shares, etc. by the Bank Holding Company or its Subsidiary Companies by the enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that the Bank Holding Company shall take necessary measures for having the Bank, etc. Eligible for Subsidiary Company, which became its Subsidiary Company in a manner as described above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose, except when the Bank Holding Company has obtained an authorization from the Prime Minister for having that Bank, etc. Eligible for Subsidiary Company continue to be its Subsidiary Company. 例文帳に追加

４　前項の規定は、子会社対象銀行等が、銀行持株会社又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行持株会社の子会社となる場合には、適用しない。ただし、当該銀行持株会社は、その子会社となつた子会社対象銀行等を引き続き子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該子会社対象銀行等が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

ii) Notification made under the provision of Article 22(1)(iv)(Notification of Outward Direct Investment by Resident) of the Foreign Exchange and Foreign Trade Act (limited to the case where the period during which the acquisition of the shares or the equity pertaining to the notification is prohibited under the provision of Article 23(1) of that Act has already expired without receiving a recommendation from the Minister of Finance provided in Article 23(2) of that Act (Examination on Contents of Capital Transactions and Recommendation to Change Thereof) or the case where said recommendation has been given with regard to the notification and the Bank has notified its acceptance of the recommendation under the provision of Article 23(4) of that Act 例文帳に追加

二　外国為替及び外国貿易管理法第二十二条第一項第四号（居住者による対外直接投資に係る届出）の規定による届出（当該届出につき、同法第二十三条第二項（資本取引に係る内容の審査及び変更勧告等）の規定による大蔵大臣の勧告を受けることなく同条第一項の規定により当該届出に係る当該株式若しくは持分の取得を行つてはならない期間を経過している場合又は当該勧告を受け同条第四項の規定により当該勧告を応諾する旨の通知がされている場合に限る。） - 日本法令外国語訳データベースシステム

(2) In the case prescribed in the main clause of the preceding paragraph, if a shareholder holding the number of shares of stock specified by an ordinance of the competent ministry (limited to those of which voting rights may be exercised at the general meeting of shareholders set forth in paragraph 1 of the preceding Article) notifies the Incorporated Commodity Exchange Surviving an Absorption-Type Merger of his/her dissent from the Absorption-Type Merger within two weeks from the day of the notice set forth in paragraph 1 of the following Article or from the day of the public notice set forth in paragraph 2 of the same Article, the Incorporated Commodity Exchange Surviving an Absorption-Type Merger shall gain the approval for the Absorption-Type Merger contract by a resolution of a general meeting of shareholders by the day preceding the Effective Date. 例文帳に追加

２ 前項本文に規定する場合において、主務省令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第一項の規定による通知又は同条第二項の公告の日から二週間以内に吸収合併に反対する旨を吸収合併存続株式会社商品取引所に対し通知したときは、効力発生日の前日までに、株主総会の決議によつて、吸収合併契約の承認を受けなければならない。 - 経済産業省

Article 347 (1) For the purpose of the application of the provisions of Article 329(1), Article 332(1), Article 339(1) and Article 341 to the cases where it issues shares in a class for which there is the provision with respect to the matters listed in item (ix) of Article 108(1) (limited to those relating to directors), "shareholders meeting" in Article 329(1) shall be read as "shareholders meeting (or, for directors, Class Meeting constituted by the Class Shareholders of each class of shares in accordance with the applicable provisions of the articles of incorporation on the matters prescribed in item (ix) Article 108(2))"; "by resolution of a shareholders meeting" in Article 332(1) and Article 339(1) shall be read as "by resolution of a shareholders meeting (or, for directors elected pursuant to the provisions of Article 41(1), or at a Class Meeting under Article 90(1) or a Class Meeting under Article 329(1) applied by reading of terms pursuant to the provisions of Article 347(1), Class Meeting constituted by the Class Shareholders of shares of the class relating to the election of such director (or shareholders meeting in cases where it is otherwise provided in the articles of incorporation, or in cases where, before the expiration of the term of office of such director, there are no longer any shareholders entitled to exercise his/her votes at such Class Meeting))"; "Article 309(1)" in Article 341 shall be read as "Article 309(1) and Article 324"; and "shareholders meeting" in Article 341 shall be read as "shareholders meeting (including the Class Meeting under Article 329(1) and Article 339(1) applied by the reading of terms pursuant to the provisions of Article 347(1))." 例文帳に追加

第三百四十七条　第百八条第一項第九号に掲げる事項（取締役に関するものに限る。）についての定めがある種類の株式を発行している場合における第三百二十九条第一項、第三百三十二条第一項、第三百三十九条第一項及び第三百四十一条の規定の適用については、第三百二十九条第一項中「株主総会」とあるのは「株主総会（取締役については、第百八条第二項第九号に定める事項についての定款の定めに従い、各種類の株式の種類株主を構成員とする種類株主総会）」と、第三百三十二条第一項及び第三百三十九条第一項中「株主総会の決議」とあるのは「株主総会（第四十一条第一項の規定により又は第九十条第一項の種類創立総会若しくは第三百四十七条第一項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会において選任された取締役については、当該取締役の選任に係る種類の株式の種類株主を構成員とする種類株主総会（定款に別段の定めがある場合又は当該取締役の任期満了前に当該種類株主総会において議決権を行使することができる株主が存在しなくなった場合にあっては、株主総会））の決議」と、第三百四十一条中「第三百九条第一項」とあるのは「第三百九条第一項及び第三百二十四条」と、「株主総会」とあるのは「株主総会（第三百四十七条第一項の規定により読み替えて適用する第三百二十九条第一項及び第三百三十九条第一項の種類株主総会を含む。）」とする。 - 日本法令外国語訳データベースシステム

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the 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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四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法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の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

2. A resident of a Contracting State is a qualified person for a taxable year only if such resident is either: a) an individual; b) the Government of a Contracting State, any political subdivision or local authority thereof, the Bank of Japan, the Central Bank of the Netherlands or a person that is owned, directly or indirectly, by the Government of a Contracting State or a political subdivision or local authority thereof; c) a company, if the principal class of its shares is listed or registered on a recognised stock exchange and is regularly traded on one or more recognised stock exchanges, provided that, if the shares are listed or registered on a recognised stock exchange specified in clause (iii) or (iv) of subparagraph c) of paragraph 8, the primary place of management and control of the company is in the Contracting State of which it is a resident; d) a person that is either: (i) a person as described in subparagraph b) or c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph b) of that paragraph: (aa) as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (bb) more than 75 per cent of the contributions made to the person is derived from residents of either Contracting State which are qualified persons; or (ii) a bank, an insurance company or a securities company that is established and regulated as such under the laws of the Contracting State of which it is a resident; or e) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph a), b), c) or d) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person.例文帳に追加

２一方の締約国の居住者が次の(a)から(e)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)一方の締約国の政府、一方の締約国の地方政府若しくは地方公共団体、日本銀行、オランダ中央銀行又は一方の締約国の政府若しくは一方の締約国の地方政府若しくは地方公共団体が直接若しくは間接に所有する者(c)法人であって、その主たる種類の株式が、公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるもの（当該株式が８(c)(iii)又は(iv)に規定する公認の有価証券市場に上場され、又は登録されるものである場合には、当該法人の事業の管理及び支配の主たる場所が、当該法人が居住者とされる締約国内にあるときに限る。）(d)次の(i)又(ii)はに規定する者のいずれかに該当する者(i)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、次の(aa)又は(bb)に規定する者のいずれかに該当する者に限る。）(aa)当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金(bb)その基金の七十五パーセントを超えるものが、適格者であるいずれかの締約国の居住者が拠出した基金である年金基金(ii)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ、規制されるものに限る。）(e)個人以外の者（(a)から(d)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。） - 財務省

(2) For the purpose of the application of the provisions of Article 329(1), Article 339(1) and Article 341 to the cases where it issues shares in a class for which there is the provision with respect to the matters listed in item (ix) of Article 108(1) (limited to those relating to company auditors), "shareholders meeting" in Article 329(1) shall be read as "shareholders meeting (or, for company auditors, Class Meeting constituted by the Class Shareholders of each class of shares in accordance with the applicable provisions of the articles of incorporation on the matters prescribed in item (ix) Article 108(2))"; "the shareholders meeting" in Article 339(1) shall be read as "shareholders meeting (or, for company auditors elected pursuant to the provisions of Article 41(1) applied mutatis mutandis under paragraph (3) of that article, or at a Class Meeting under Article 90(1) applied mutatis mutandis under paragraph (2) of that article or at a Class Meeting under 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2), Class Meeting constituted by the Class Shareholders of shares of the class relating to the election of such company auditor (or shareholders meeting in cases where it is otherwise provided in the articles of incorporation, or in cases where, before the expiration of the term of office of such company auditor, there are no longer any shareholders entitled to exercise his/her votes at such Class Meeting))"; "Article 309(1)" in Article 341 shall be read as "Article 309(1) and Article 324"; and "shareholders meeting" in Article 341 shall be read as "shareholders meeting (including the Class Meeting under Article 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2))." 例文帳に追加

２　第百八条第一項第九号に掲げる事項（監査役に関するものに限る。）についての定めがある種類の株式を発行している場合における第三百二十九条第一項、第三百三十九条第一項、第三百四十一条並びに第三百四十三条第一項及び第二項の規定の適用については、第三百二十九条第一項中「株主総会」とあるのは「株主総会（監査役については、第百八条第二項第九号に定める事項についての定款の定めに従い、各種類の株式の種類株主を構成員とする種類株主総会）」と、第三百三十九条第一項中「株主総会」とあるのは「株主総会（第四十一条第三項において準用する同条第一項の規定により又は第九十条第二項において準用する同条第一項の種類創立総会若しくは第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会において選任された監査役については、当該監査役の選任に係る種類の株式の種類株主を構成員とする種類株主総会（定款に別段の定めがある場合又は当該監査役の任期満了前に当該種類株主総会において議決権を行使することができる株主が存在しなくなった場合にあっては、株主総会））」と、第三百四十一条中「第三百九条第一項」とあるのは「第三百九条第一項及び第三百二十四条」と、「株主総会」とあるのは「株主総会（第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会を含む。）」と、第三百四十三条第一項及び第二項中「株主総会」とあるのは「第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会」とする。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the 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

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金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の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム