「Subsidiary」に関連した英語例文の一覧と使い方(32ページ目) - Weblio英語例文検索

(i) when a Financial Instruments Exchange Holding Company has ceased to be a company which has a Stock Company-Type Financial Instruments Exchange as its Subsidiary Company (excluding the cases specified by a Cabinet Office Ordinance by taking into consideration the manner of acquisition or holding of the voting rights of said Stock Company-Type Financial Instruments Exchange, or any other relevant circumstances); 例文帳に追加

一　株式会社金融商品取引所を子会社とする会社でなくなつたとき（当該株式会社金融商品取引所の議決権の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。）。 - 日本法令外国語訳データベースシステム

To provide a double edged needle mounting tool capable of easily, safely and accurately mounting a double edged needle into a medicine filled injector by using the tool as a subsidiary tool in mounting the double edged needle into the medicine filled injector.例文帳に追加

薬液充填済み注射器に両刀針を装着する際に補助具として使用することにより、薬液充填済み注射器に両刀針を簡単かつ安全に正しく装着することができる両刀針装着用具を提供する。 - 特許庁

By discriminating the volume ID in the middle of intermediate copying steps, since there will not be troubles by a storage subsidiary system will not bring out a source or, temporary copy having trouble-causing in discriminable volume Ids, this device is more fault-tolerant.例文帳に追加

さらに、中間のコピー・ステップ中にボリュームＩＤを区別することによって、ストレージ・サブシステムの障害が、混乱を招く区別不能なボリュームＩＤを有するソースおよび一時的コピーをもたらさないので、本発明は、よりフォールト・トレラントである。 - 特許庁

(ii) The amount of a dividend of surplus, etc. (including the amount specified in Article 66-8(1)(ii) of the Act; referred to as the "amount of a dividend, etc." in the next paragraph) that the specified foreign subsidiary company, etc. shall pay and which is included in deductible expenses for the relevant business year 例文帳に追加

二　その支払う剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。次項において「配当等の額」という。）で当該各事業年度の損金の額に算入している金額 - 日本法令外国語訳データベースシステム

(i) Any of the principal businesses conducted by a wholly owned subsidiary corporation in share exchange before the share exchange and any of the businesses conducted by a fully controlling parent corporation in share exchange before the share exchange are interrelated 例文帳に追加

一　株式交換完全子法人の株式交換前に営む主要な事業のうちのいずれかの事業と株式交換完全親法人の当該株式交換前に営む事業のうちのいずれかの事業とが相互に関連すること。 - 日本法令外国語訳データベースシステム

(ii) The amount of a dividend of surplus, etc. (including the amount specified in Article 68-92(1)(ii) of the Act; referred to as the "amount of a dividend, etc." in the next paragraph) that the specified foreign subsidiary company, etc. shall pay and which is included in deductible expenses for the relevant business year 例文帳に追加

二　その支払う剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。次項において「配当等の額」という。）で当該各事業年度の損金の額に算入している金額 - 日本法令外国語訳データベースシステム

To provide a game stand having display contents which conventionally are hard to be grasped by players can be easily grasped by displaying information of the game stand by means of a subsidiary reel device separately provided from a main reel device for determining prizes.例文帳に追加

遊技台の情報の表示を、入賞役の判定を行うメインリール装置とは別に設けたサブリール装置によって行うことで、遊技者が判り辛かった従来の表示内容を容易に把握できるようにした遊技台を提供する。 - 特許庁

Then, the subsidiary control circuit (72) notifies a game player of the instruction for the betting of tokens from the determination provided that the number of times for the cherry internal winning when a signal prior to the start of the game has been output during the RT is a specified number or lower.例文帳に追加

そして、副制御回路（７２）は、ＲＴ中に遊技開始前信号が出力されたときのチェリー内部当籤の回数が特定の回数以下であることを条件に、前述の決定に基づく枚数のメダルを掛けるよう報知する。 - 特許庁

When an output of a subsidiary O_2 sensor at a downstream side of a catalyst is inverted to a lean output, a target air-fuel ratio at an upstream side of the catalyst is made to rich target value, and when the output is inverted to a rich output, the target air-fuel ratio is made to the rich target value.例文帳に追加

触媒下流のサブO_２センサの出力がリーン出力に反転した際に触媒上流の目標空燃比をリッチ目標値とし、その出力がリッチ出力に反転した際に上記の目標空燃比をリッチ目標値とする。 - 特許庁

A monitor screen 26 is constituted of a main indication 27 indicating a map information on the local range of the self-car position 30 on the whole monitor screen 26 and a subsidiary indication 28 arranged along the left side of the monitor screen 26 indicating overlapping on the main indication 27.例文帳に追加

モニタ画面26は、自車位置30を含む地域範囲に係る地図情報をモニタ画面26の全体にわたって表示する主表示27と、モニタ画面26の左辺に沿って配置され主表示27の上に重ねて表示される副表示28とから成る。 - 特許庁

Electric power resulting from electric power coupling is decreased by providing a line 21b different in line width in a subsidiary line 2b to be offset by electric power generated by magnetic field coupling, so that electric power flowing into an isolation port 20c is restrained to obtain the high isolation.例文帳に追加

副線路２ｂに線路幅の異なる線路２１ｂを設けることにより電界結合による電力を小さくし、磁界結合による電力と相殺させることによりアイソレーションポート２０ｃへ流れ込む電力を抑え高いアイソレーションを得る。 - 特許庁

the precise relationship between the registered proprietor and the proposed registered user, if any; for instance, whether their relationship is as principal and subsidiary company or whether there is common control between their business例文帳に追加

若しあれば，登録所有者と登録使用者として登録を受けようとする者との間の正確な関係。例えば，それらの者の関係が親会社と子会社としてのものか否か，又はそれらの者の事業の間に共通の支配があるか否か - 特許庁

In addition to a database 7 in which bill information for each member of a credit institution is recorded, another database is provided in which specific information about the facility to be aided by a subsidiary system for organizations and about each member and individual aid consideration information for each member are registered.例文帳に追加

与信機関の会員別請求情報等が登録されるデータベース７の他に、団体の助成制度の対象施設等及び構成員の特定情報と、各構成員の個別補助対価情報とが登録されるデータベースを設ける。 - 特許庁

A container containing part 12 is provided to be opened in one side surface of the subsidiary door 5, and inclined in such a way that at least a pushbutton 20 and a nozzle part 21 on the upper end part side of the container 11 for hand and finger disinfectant are protruded from the side surface.例文帳に追加

子扉５の一側面に開放し、且つその一側面から手指消毒液用容器１１の少なくとも上端部側である押しボタン２０とノズル部２１とが斜めに突出し得るように傾斜状に容器収納部１２を設ける。 - 特許庁

When the recording head 62 is in the recording area FA of the recording paper sheet P (Yes at Step S3), the recording head 62 is driven while vibrating the recording paper sheet P by an amplitude α in the subsidiary scanning direction Y by recording paper vibration control (Step S4).例文帳に追加

記録ヘッド６２が記録紙Ｐの記録領域ＦＡにある場合には（ステップＳ３でＹｅｓ）、記録紙振動制御により記録紙Ｐを副走査方向Ｙへ振幅αで振動させながら記録ヘッド６２を駆動する（ステップＳ４）。 - 特許庁

To prevent deterioration of combustion efficiency per fuel capacity and gas loss due to friction, caused by remaining gas not contributing to combustion in a combustion cycle, when an adiabatic vacancy is installed in a subsidiary combustion chamber and a mixture is taken in the vacancy.例文帳に追加

副燃焼室に断熱隙間を設けた場合は、該断熱隙間に燃料混合ガスが流入したとき、同じ燃焼サイクルにおいて燃焼に寄与しないガスが生じるため、燃焼容積効率が悪化すると共に、ガスの摩擦損失が発生する。 - 特許庁

To provide a manufacturing method and a manufacturing apparatus where carbon dioxide generated as a subsidiary product can be utilized, where a high concentration hydrogen gas can be taken out and where a synthesis gas with high concentration carbon monoxide can be obtained.例文帳に追加

副次的生成物としての二酸化炭素を有効利用することができ、高濃度の水素ガスを取り出すことができるとともに、一酸化炭素濃度の高い合成ガスを得ることのできる製造方法及び製造装置を提供する。 - 特許庁

MIC's Establishment and Enterprise Census of Japan views companies that have a subsidiary or affiliate outside Japan as enterprises that are developing business overseas. Fig. 2-4-19 shows the number of these enterprises that are SMEs.例文帳に追加

第2-4-19図は、総務省「事業所・企業統計調査」において海外に子会社または関連会社を保有している会社を海外で事業展開している企業と見なし、そのうち中小企業に該当する企業の数を示したものである。 - 経済産業省

This system has enabled the merger in which a foreign company absorbs a Japanese company utilizing its subsidiary company founded in Japan and pays the stocks of the foreign company being the parent company to the stock holders of the expired company (so-called “forward triangular merger”).例文帳に追加

これを利用して、外国企業が日本に設立した子会社を利用して日本企業を吸収合併し、消滅会社の株主に親会社である外国企業の株式を支払う合併（いわゆる「三角合併」）が可能となった。 - 厚生労働省

As it achieved a considerable market position as a souvenir sold at Sendai Station in Sendai City, which was a Shiten-Keizai toshi (an economically developed city where the branch firms or subsidiary firms converge), it is regarded nationally as a 'local product in Sendai City'; however, when considering the origin of the name (see 'Sendai') it's a 'local product of the former Sendai Domain.' 例文帳に追加

支店経済都市である仙台市の仙台駅で土産品としての地位を確立したため、全国的には「仙台市の特産品」との認識もあるが、名称の由来からも「旧仙台藩の特産品」である（→仙台参照）。 - Wikipedia日英京都関連文書対訳コーパス

It was founded as a subsidiary of Nihon Kotsu (Osaka City) to take over the bus services in the northern part of Kyoto Prefecture from the Maizuru office of Kyoto Kotsu (the head office was located in Kameoka City, Kyoto Prefecture) which had filed for protection under the Corporate Rehabilitation Law. 例文帳に追加

会社更生法により更生手続中のバス事業者・京都交通(亀岡)（本社・京都府亀岡市）から舞鶴支社（京都府北部地域）の営業を譲り受けるために、日本交通(大阪)の子会社として設立された。 - Wikipedia日英京都関連文書対訳コーパス

Usually, the liquid level of the subsidiary liquid tank 12 is maintained at a lower position than a first connection opening 20 with the overflow passage 17 and also the first connection opening 20 is maintained at a lower position than the opening 19 of the overflow passage 17 of the main liquid tank 11.例文帳に追加

常時は補助液槽１２の液面をオーバーフロー通路１７との第１接続口２０よりも低い位置に維持し、かつ、第１接続口２０を主液槽１１のオーバーフロー通路１７の開口１９よりも低い位置に維持する。 - 特許庁

The dielectric ceramic composition contains a main component represented by the compositional formula: {{Ba_(1-x)Ca_x}O}_A{Ti_(1-y-z)Zr_yMg_z}_BO_2 and a subsidiary component composed of an oxide of Mn, an oxide of Y, an oxide of V, and an oxide of Si.例文帳に追加

主成分が組成式｛｛Ｂａ_（１−ｘ）Ｃａ_ｘ｝Ｏ｝_Ａ｛Ｔｉ_（１−ｙ−ｚ）Ｚｒ_ｙＭｇ_ｚ｝_ＢＯ_２で表され、副成分として、Ｍｎの酸化物と、Ｙの酸化物と、Ｖの酸化物と、Ｓｉの酸化物とを含有する誘電体磁器組成物。 - 特許庁

To provide a fluorine-containing matte anionic electrodeposition coating material having good emulsion stability, storage stability and coating workability as a coating material, giving a coating film excellent in weather resistance, corrosion resistance, chemical resistance and adhesion to subsidiary materials, and suitable for aluminum materials.例文帳に追加

塗料としての乳化安定性、貯蔵安定性や塗装作業性が良好で、塗膜の耐候性、耐食性、耐薬品性、副資材密着性に優れたアルミニウム素材に適したフッ素含有の艶消しアニオン型電着塗料を提供する。 - 特許庁

To provide a fluorine-containing glossy anionic electrodeposition coating material having good emulsion stability, storage stability and coating workability as a coating material, giving a coating film excellent in weather resistance, corrosion resistance, chemical resistance and adhesion to subsidiary materials, and suitable for aluminum materials.例文帳に追加

塗料としての乳化安定性、貯蔵安定性や塗装作業性が良好で、塗膜の耐候性、耐食性、耐薬品性、副資材密着性に優れたアルミニウム素材に適したフッ素含有の艶有りアニオン型電着塗料を提供する。 - 特許庁

A main control section 100 and a subsidiary control section 200 that have received set value increment signals S1 and S2 send data, using values obtained by adding 1 to the current set values, to number display 82 and a liquid crystal display 28 as new set values.例文帳に追加

設定値のインクリメント信号Ｓ１，Ｓ２を受けたメイン制御部１００、サブ制御部２００が、現在の設定値に１を加えた値を新たな設定値として、個別に設けた枚数表示器８２、および液晶表示器２８にデータを送信する。 - 特許庁

A two-step piston 10 having a small diameter part 10a and a large diameter part 10b is fitted to a two-step cylinder 1 having a small diameter part 1a and a large diameter part 1b, so as to form an annular subsidiary chamber 11 between the cylinder 1 and the small diameter part 10a of the piston 10.例文帳に追加

小径部１ａと大径部１ｂを有する２段シリンダ１に、小径部１０ａと大径部１０ｂを備えた２段ピストン１０を嵌合してシリンダ１とピストン１０の小径部１０ａとの間に環状の副室１１を形成する。 - 特許庁

An example is the home nursing care business conducted by Sugi Medical Co. Ltd., a subsidiary of Sugi Holdings which operates home medical care stations. Nurses visit the homes of patients and team up with doctors and pharmacists to provide comprehensive medical services. 例文帳に追加

この一事例として、スギホールディングス(株)では訪問介護事業を行う子会社スギメディカル(株)を通じ、訪問介護ステーションを展開している。看護師が患者を往訪し、医師・薬剤師と連携することで総合的医療サービスを提供している。 - 経済産業省

To provide an electrically-conductive aramid paper having electric field relaxation function and antistatic function which can be satisfactorily used as a corona suppressing material of a rotating machine, antistatic components of an electric and electronic equipment, and a subsidiary material in processing and assembling these.例文帳に追加

回転機のコロナ抑制材料や、さらに電気電子機器の帯電防止部品およびこれらの加工組み立て時の副資材として良好に使用できる電界緩和機能、帯電防止機能を持つ導電性アラミド紙を提供すること。 - 特許庁

The president used to work as a research worker at a medicinal equipment manufacturer before he founded ICST. Therefore, he does not have to have a subsidiary to make products but select products with certain quality with his excellent judgment skill.例文帳に追加

社長は同社立ち上げ以前に医療機器メーカーの研究者として働いていたことから、子会社で一から製品を作らなくても、社長の確かな目利き能力で、一定の品質を持った製品を選ぶことができるのである。 - 経済産業省

(5) Where an Insurance Company has made any Insurance Company, etc. Eligible for Subsidiary Company as defined in Article 106, paragraph (4) of the Current Insurance Business Act (excluding any company in which the Insurance Company holds shares or equity interests with the authorization set forth in Article 106, paragraph (1) or Article 108, paragraph (1) of the Former Insurance Business Act; the same shall apply in the following paragraph) its Subsidiary Company by the time when this Act enters into force, the Insurance Company shall notify thereof to the Financial Reconstruction Commission within three months from the Effective Date. 例文帳に追加

５　この法律の施行の際現に保険会社が新保険業法第百六条第四項に規定する子会社対象保険会社等（当該保険会社が旧保険業法第百六条第一項又は第百八条第一項の認可を受けて株式又は持分を所有している会社を除く。次項において同じ。）を子会社としている場合には、当該保険会社は、施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出なければならない。 - 日本法令外国語訳データベースシステム

(3) A Specified Holding Company shall take necessary measures for becoming a company which is no longer a Holding Company having a Bank as its Subsidiary Company by the day on which one year has elapsed from the end of the Business Year including the day on which the cause referred to in the preceding paragraph arose (hereinafter referred to as the "Last Day of the Grace Period" in this paragraph and paragraph (5)); provided, however, that this shall not apply to the cases where said Specified Holding Company has obtained authorization from the Prime Minister to remain as a Holding Company having a Bank as its Subsidiary Company even after the Last Day of the Grace Period. 例文帳に追加

３　特定持株会社は、前項の事由の生じた日の属する事業年度の終了の日から一年を経過する日（以下この項及び第五項において「猶予期限日」という。）までに銀行を子会社とする持株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。ただし、当該特定持株会社が、猶予期限日後も引き続き銀行を子会社とする持株会社であることについて内閣総理大臣の認可を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(ii) When it intends to have a company falling under the category specified in Article 16-2(1)(xi) or (xii) (excluding that for which Article 16-2(4) provides that in order to have such a company as its Subsidiary Company, a Bank is required to obtain authorization) become its Subsidiary Company (excluding the case where it intends to do so by conducting a merger or company split or receiving transfer of business from said company with the authorization granted under Article 30(1) to (3) inclusive of this Act or Article 5(1) (Authorization) of Act on Financial Institutions' Merger and Conversion); 例文帳に追加

二　第十六条の二第一項第十一号又は第十二号に掲げる会社（同条第四項の規定により子会社とすることについて認可を受けなければならないとされるものを除く。）を子会社としようとするとき（第三十条第一項から第三項まで又は金融機関の合併及び転換に関する法律第五条第一項（認可）の規定による認可を受けて合併、会社分割又は事業の譲受けをしようとする場合を除く。）。 - 日本法令外国語訳データベースシステム

(5) A Bank shall, when it has had a Bank, etc. eligible for Subsidiary Company referred to in Article 16-2(4) of the New Banking Act (excluding a company of which shares or equity have been held by the Bank under the authorization referred to in Article 16-2(1) or 16-3(1) of the Former Banking Act; the same shall apply in the following paragraph) as its Subsidiary Company at the time when this Act comes into effect, notify to that effect to the Prime Minister by the day on which three months have elapsed from the Effective Date. 例文帳に追加

５　この法律の施行の際現に銀行が新銀行法第十六条の二第四項に規定する子会社対象銀行等（当該銀行が旧銀行法第十六条の二第一項又は第十六条の三第一項の認可を受けて株式又は持分を所有している会社を除く。次項において同じ。）を子会社としている場合には、当該銀行は、施行日から起算して三月を経過する日までにその旨を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

(xii) Companies specified by Cabinet Office Ordinance as those exploring new business fields or conducting new business activities found to contribute considerably to the improvement of management (limited to cases where the total voting rights held in the company by the Bank and its Subsidiary Companies other than those that fall under the categories listed in the preceding item and specified by Cabinet Office Ordinance (such excluded companies shall be referred to as "Specified Subsidiary Companies" in paragraph (7) of the following Article) do not exceed the Maximum Threshold for Voting Rights Held as prescribed in Article 16-3, paragraph (1)); and 例文帳に追加

十二　新たな事業分野を開拓する会社又は経営の向上に相当程度寄与すると認められる新たな事業活動を行う会社として内閣府令で定める会社（当該会社の議決権を、当該銀行又はその子会社のうち前号に掲げる会社で内閣府令で定めるもの（次条第七項において「特定子会社」という。）以外の子会社が、合算して、同条第一項に規定する基準議決権数を超えて保有していないものに限る。） - 日本法令外国語訳データベースシステム

As you know, the FSA issued orders for keeping the assets (of Lehman Brothers' Japanese subsidiary) in Japan and for protecting investors' assets on September 15. In addition, the FSA issued a business suspension order after it was notified by Lehman Brothers' Japanese subsidiary that the company could become insolvent in the long term. 例文帳に追加

金融庁としての対応はご案内のとおり、我が国の現地法人の顧客に被害が及ばないように、顧客保護の観点、あるいは我が国の市場が混乱しないようにという観点から、9月15日に資産の国内保有命令、そして投資者財産の保全に関する業務改善命令を発出したところであり、かつ、また、リーマン・ブラザーズの我が国の現地法人の方から、長期的に見た場合に支払い不能に陥る恐れがあるという報告を受けまして、業務停止命令を発出したということでございます。 - 金融庁

Securities companies, etc. are permitted to exchange with their parent/subsidiary corporations, etc. non-disclosure information on corporate customers, if they provide the corporate customers with the opportunity to opt out (meaning that the customer who has been notified of the sharing of non-disclosure information can request the securities company, etc. to stop providing the non-disclosure information to its parent/subsidiary corporations, etc. if the customer does not consent to such sharing; the same shall apply hereinafter) under Article 153(1)(vii) and (viii) and (2) of the FIB Cabinet Office Ordinance. 例文帳に追加

証券会社等は、金商業等府令第 153条第１項第７号及び第８号並びに同条第２項に基づき、法人顧客に対してオプトアウト（あらかじめ非公開情報を共有する旨を通知された上で、共有を望まない場合に親子法人等への非公開情報の提供の停止を求めることをいう。以下同じ。）の機会を提供することにより、その親子法人等との間で、当該法人顧客に係る非公開情報の授受を行うことが認められている。 - 金融庁

(5) The permission under paragraph (3) (including the cases where it is applied mutatis mutandis pursuant to the provision of the preceding paragraph; hereinafter the same shall apply in this paragraph and the following paragraph) may not be granted, when the court finds that inspection or copying pertaining to the request under that paragraph is likely to cause substantial detriment to the Stock Company-Type Financial Instruments Exchange, a Financial Instruments Exchange Holding Company which has said Stock Company-Type Financial Instruments Exchange as its Subsidiary Company, or to a Subsidiary Company of said Stock Company-Type Financial Instruments Exchange. 例文帳に追加

５　裁判所は、第三項（前項において準用する場合を含む。以下この項及び次項において同じ。）の請求に係る閲覧又は謄写をすることにより、当該株式会社金融商品取引所、当該株式会社金融商品取引所を子会社とする金融商品取引所持株会社又は当該株式会社金融商品取引所の子会社に著しい損害を及ぼすおそれがあると認めるときは、第三項の許可をすることができない。 - 日本法令外国語訳データベースシステム

(2) In the case referred to in paragraph (1) of the preceding Article, if a registry office having jurisdiction over the location of the head office of the wholly owning parent company in share exchange or the wholly owning parent company incorporated through share transfer has made the registration of change due to a share exchange or the registration of incorporation due to a share transfer, such registry office shall, without delay, enter the date of said registration on the written application for registration set forth in said paragraph and send it to the registry office having jurisdiction over the location of the head office of the wholly owned subsidiary company in share exchange or a wholly owned subsidiary company in share transfer. 例文帳に追加

２　株式交換完全親会社又は株式移転設立完全親会社の本店の所在地を管轄する登記所においては、前条第一項の場合において、株式交換による変更の登記又は株式移転による設立の登記をしたときは、遅滞なく、その登記の日を同項の登記の申請書に記載し、これを株式交換完全子会社又は株式移転完全子会社の本店の所在地を管轄する登記所に送付しなければならない。 - 日本法令外国語訳データベースシステム

Article 2 A juridical person prescribed by an ordinance of the competent ministry as being engaged in business activities on a global scale as set forth in Article 2, paragraph (1), item (i) of the Act shall be a juridical person which has or whose Subsidiary Corporation or Other Similar Entity (meaning a Subsidiary Corporation or Other Similar Entity prescribed in said item; the same shall apply hereinafter) has an office, store, plant or other fixed facilities relating to its main business, or employees engaged in said business in two or more countries or regions (hereinafter referred to as a "Country, etc."), including the Country, etc. in which its head office or principal office is located. 例文帳に追加

第二条 法第二条第一項第一号の国際的規模で事業活動を行っていると認められるものとして主務省令で定める法人は、法人及びその子法人等（同号に規定する子法人等をいう。以下同じ。）が、その本店又は主たる事務所が所在する国又は地域（以下「国等」という。）を含む二以上の国等に主たる事業に係る事務所、店舗、工場その他の固定施設及び当該事業に従事する者を有しているものをいう。 - 経済産業省

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）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連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準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第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三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をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act). 例文帳に追加

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム