「Subsidiary」に関連した英語例文の一覧と使い方(44ページ目) - Weblio英語例文検索

(v) A person who is an Officer or employee of a Financial Instruments Business Operator, etc. (meaning a Financial Instruments Business Operator, etc. set forth in Article 34 of the Financial Instruments and Exchange Act) or a Financial Instruments Intermediary Service Provider (meaning a Financial Instruments Intermediary Service Provider as provided in Article 2(1) of that Act; hereinafter the same shall apply in this item) or the Subsidiary Company thereof, or a Financial Instruments Intermediary Service Provider who is an individual, who has been entrusted to solicit persons to subscribe for the Investment Equity issued by an Investment Corporation or a person who has held one or more of such positions; and 例文帳に追加

五　投資法人の発行する投資口を引き受ける者の募集の委託を受けた金融商品取引業者等（金融商品取引法第三十四条に規定する金融商品取引業者等をいう。）若しくは金融商品仲介業者（同法第二条第十二項に規定する金融商品仲介業者をいう。以下この号において同じ。）若しくはこれらの子会社の役員若しくは使用人若しくは個人である金融商品仲介業者又はこれらの者のうちの一若しくは二以上であつたもの - 日本法令外国語訳データベースシステム

(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

５　第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を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各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。 - 日本法令外国語訳データベースシステム

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident 例文帳に追加

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る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事業年度終了の時における当該居住者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（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）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

(ii) The amount obtained by multiplying the amount of the said eligible retained income for adjustment by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident). 例文帳に追加

二　当該調整適用対象留保金額に当該調整適用対象留保金額に係る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事業年度終了の時における当該居住者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（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）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

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 66-7(1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation. 例文帳に追加

９　第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。 - 日本法令外国語訳データベースシステム

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the business year of the domestic corporation including the day on which an event listed in Article 66-8(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, up to the final day of the business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc. 例文帳に追加

一　法第六十六条の八第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該内国法人の事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額 - 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, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 66-9-6(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　法第六十六条の九の六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

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 68-91(1) of the Act, shall be included in consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for a consolidated business year specified respectively in the relevant items of the consolidated corporation. 例文帳に追加

９　第三項各号に掲げる外国法人税の額のうち法第六十八条の九十一第一項の規定により特定外国子会社等に係る連結法人が納付する個別控除対象外国法人税の額とみなされる金額は、その連結法人の当該各号に定める連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。 - 日本法令外国語訳データベースシステム

i) The sum of dividends of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the consolidated business year of the consolidated corporation including the day on which an event listed in Article 68-92(1)(i) of the Act occurred (where no dividend of surplus, etc. other than specified dividends of surplus, etc. was paid, up to the final day of the consolidated business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc. 例文帳に追加

一　法第六十八条の九十二第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該連結法人の連結事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額 - 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, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign corporation mainly engaged in the business listed in Article 68-93-6(4)(i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining Article 68-93-6(4)(i) of the Act (excluding a person falling under the category of pto 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　法第六十八条の九十三の六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

Article 6 (1) A Specified Multinational Enterprise that intends to newly engage in Supervisory Business in Japan and establish a Domestic Affiliated Company for conducting said new Supervisory Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities has already been engaged in said Supervisory Business in Japan) may prepare a plan concerning said Supervisory Business (hereinafter referred to as a "Supervisory Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Supervisory Business is appropriate. 例文帳に追加

第六条 我が国において新たに統括事業を行うため、当該統括事業を行う国内関係会社を設立しようとする特定多国籍企業（その子法人等が既に我が国において当該統括事業を行っている場合における当該特定多国籍企業を除く。）は、当該統括事業に関する計画（以下「統括事業計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その統括事業計画が適当である旨の認定を受けることができる。 - 経済産業省

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act: 例文帳に追加

２　法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

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

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

(7) The provision of Article 16-3(1) of the New Banking Act shall not apply, until the day on which one year has elapsed from the Effective Date, to holding of Shares, etc. (meaning Shares, etc. as defined by Article 2(7) of the New Banking Act; hereinafter the same shall apply in this paragraph) of a domestic company (meaning domestic company as defined by Article 16-3(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) by a Bank and/or its Subsidiary Companies of which the total number exceeds the Threshold on Holding of Shares, etc. (meaning the Threshold on Holding of Shares, etc. as defined by Article 16-3(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) at the time when this Act comes into effect, if the Bank notifies thereof to the Financial Reconstruction Commission by the day on which three months have elapsed from the Effective Date. In this case, after the day on which one year has elapsed from the Effective Date, the provision of Article 16-3 of the New Banking Act shall apply to such holding of Shares, etc. in the Domestic Company by deeming that the Bank and/or the Subsidiary Companies acquire, on that day, the Shares, etc. in the Domestic Company in excess of the Threshold on Holding of Shares, etc. by a cause provided by the main clause of Article 16-3(2) of the New Banking Act. 例文帳に追加

７　新銀行法第十六条の三第一項の規定は、この法律の施行の際現に国内の会社（同項に規定する国内の会社をいう。以下この項において同じ。）の株式等（新銀行法第二条第七項に規定する株式等をいう。以下この項において同じ。）を合算してその基準株式数等（新銀行法第十六条の三第一項に規定する基準株式数等をいう。以下この項において同じ。）を超えて所有している銀行又はその子会社による当該国内の会社の株式等の所有については、当該銀行が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たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、同日後は、当該国内の会社の株式等の所有については、当該銀行又はその子会社が同日において同条第二項本文に規定する事由により当該国内の会社の株式等を合算してその基準株式数等を超えて取得したものとみなして、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

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

２　特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。 - 日本法令外国語訳データベースシステム

Sec.217 Criminal Penalties 217.1. Any person infringing any right secured by provisions of Part IV of this Act or aiding or abetting such infringement shall be guilty of a crime punishable by: (a) Imprisonment of one year to three years plus a fine ranging from fifty thousand pesos (P 50,000) to one hundred fifty thousand pesos (P 150,000) for the first offense. (b) Imprisonment of three years and one day to six years plus a fine ranging from one hundred fifty thousand pesos (P 150,000) to five hundred thousand pesos (P 500,000) for the second offense. (c) Imprisonment of six years and one day to nine years plus a fine ranging from five hundred thousand pesos (P 500,000) to one million five hundred thousand pesos (P 1,500,000) for the third and subsequent offenses. (d) In all cases, subsidiary imprisonment in cases of insolvency.例文帳に追加

第217条 刑事罰 217.1第4部の規定により与えられる権利を侵害し，又はその侵害を補助若しくは教唆する者は，次により処罰される。 (a)初犯については，1年以上3年以下の懲役に加えて5万ペソ以上15万ペソ以下の罰金 (b)再犯については，3年1日以上6年以下の懲役に加えて15万ペソ以上50万ペソ以下の罰金 (c)3回目以上の犯行については，6年1日以上9年以下の懲役に加えて50万ペソ以上150万ペソ以下の罰金 (d)すべての場合において，支払不能である場合は，追加の懲役 - 特許庁

Article 271-10 (1) A person who intends to become a holder of voting rights of an Insurance Company which amounts to the Major Shareholder Threshold or more or a person who intends to establish a company or any other juridical person that is a Holder of Voting Rights of an Insurance Company which amounts to the Major Shareholder Threshold or more (excluding the State, etc., a company that intends to become a Holding company as prescribed in Article 271-18, paragraph (1), the person prescribed in that paragraph, and an Insurance Holding Company that intends to make the Insurance Company its Subsidiary Company) through any of the following transactions or acts shall obtain authorization from the Prime Minister in advance: 例文帳に追加

第二百七十一条の十　次に掲げる取引若しくは行為により一の保険会社の主要株主基準値以上の数の議決権の保有者になろうとする者又は保険会社の主要株主基準値以上の数の議決権の保有者である会社その他の法人の設立をしようとする者（国等並びに第二百七十一条の十八第一項に規定する持株会社になろうとする会社、同項に規定する者及び保険会社を子会社としようとする保険持株会社を除く。）は、あらかじめ、内閣総理大臣の認可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

Article 272-25 (1) The Prime Minister may, when he/she finds it necessary, in light of the status of the business or property of a Small Amount and Short Term Insurance Provider or the status of the property of its Subsidiary Company, etc., to protect Policyholders, etc. by ensuring the sound and appropriate management of the Small Amount and Short Term Insurance Provider, request the Small Amount and Short Term Insurance Provider to submit an improvement program for ensuring the soundness of its management by specifying matters for which measures should be taken as well as a time limit or order the modification of the submitted improvement program, or order necessary measures for the purpose of supervision. 例文帳に追加

第二百七十二条の二十五　内閣総理大臣は、少額短期保険業者の業務若しくは財産又は少額短期保険業者及びその子会社等の財産の状況に照らして、当該少額短期保険業者の業務の健全かつ適切な運営を確保し、保険契約者等の保護を図るため必要があると認めるときは、当該少額短期保険業者に対し、措置を講ずべき事項及び期限を示して、経営の健全性を確保するための改善計画の提出を求め、又は提出された改善計画の変更を命じ、その他監督上必要な措置を命ずることができる。 - 日本法令外国語訳データベースシステム

Article 272-41 A Cabinet Order shall prescribe special provisions and technical changes in interpretation in applying this Act to a foreign national or foreign juridical person that holds a number of votes equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider or a Holding Company incorporated in accordance with the laws and regulations of a foreign state with subsidiary companies including a Small Amount and Short Term Insurance Provider (hereinafter referred to as "Major Shareholder of Foreign Small Amount and Short Term Insurance Provider, etc." in this Article), as well as any other matter necessary for applying the provisions of this Act to a Major Shareholder of Foreign Small Amount and Short Term Insurance Provider, etc. 例文帳に追加

第二百七十二条の四十一　少額短期保険業者の主要株主基準値以上の数の議決権の保有者であって外国人若しくは外国法人であるもの又は少額短期保険業者を子会社とする持株会社であって外国の法令に準拠して設立されたもの（以下この条において「外国少額短期保険主要株主等」という。）に対しこの法律を適用する場合における特例及び技術的読替えその他外国少額短期保険主要株主等に対するこの法律の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(2) In cases where the total of the amount to be recorded in the column of assets (with regard to assets listed in any of the following items, it shall be the value as determined in said items; the same shall apply in the next paragraph) of the consolidated balance sheet of a bank holding company and its subsidiary company, etc. which corresponds to Category 3 of the table in paragraph (1) of the preceding Article exceeds or is expected to exceed the total of the amount to be recorded in the column of liabilities of said balance sheet, an order with regard to said bank holding company in accordance with said category shall include an order listed in Category 2-2 of the same table: 例文帳に追加

２　前条第一項の表の第三区分に該当する銀行持株会社及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産については、当該各号に定める価額とする。次項において同じ。）の合計額が当該貸借対照表の負債の部に計上されるべき金額の合計額を上回る場合又は上回ると見込まれる場合には、当該銀行持株会社について、当該区分に応じた命令は、同表の第二区分の二に掲げる命令を含むものとする。 - 日本法令外国語訳データベースシステム

Article 52-9 (1) A person who intends to become a holder of voting rights of a Bank which amounts to the Major Shareholder Threshold or more or a person who intends to establish a company or any other juridical person that is a holder of such voting rights of a Bank that is equal to or more than the Major Shareholder Threshold (excluding the State, etc., a company that intends to become a Holding company as prescribed in Article 52-17(1), the person prescribed in that paragraph, and a Bank Holding Company that intends to make the Bank its Subsidiary Company) through any of the following transactions or acts shall obtain authorization from the Prime Minister in advance: 例文帳に追加

第五十二条の九　次に掲げる取引若しくは行為により一の銀行の主要株主基準値以上の数の議決権の保有者になろうとする者又は銀行の主要株主基準値以上の数の議決権の保有者である会社その他の法人の設立をしようとする者（国等並びに第五十二条の十七第一項に規定する持株会社になろうとする会社、同項に規定する者及び銀行を子会社としようとする銀行持株会社を除く。）は、あらかじめ、内閣総理大臣の認可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

Article 52-33 (1) The Prime Minister may, when he/she, in light of the status of business of a Bank Holding Company or the status of property of the Bank Holding Company and its Subsidiaries, etc., finds it particularly necessary for ensuring sound and appropriate management of a subsidiary Bank of the Bank Holding Company, request the Bank Holding Company to submit an improvement plan for securing soundness in management of the Bank or order amendment of the submitted improvement plan by designating matters for which measures should be taken and the time limit therefor, or may order, within the limit necessary, measures necessary for the purpose of supervision. 例文帳に追加

第五十二条の三十三　内閣総理大臣は、銀行持株会社の業務又は銀行持株会社及びその子会社等の財産の状況に照らして、当該銀行持株会社の子会社である銀行の業務の健全かつ適切な運営を確保するため必要があると認めるときは、当該銀行持株会社に対し、措置を講ずべき事項及び期限を示して、当該銀行の経営の健全性を確保するための改善計画の提出を求め、若しくは提出された改善計画の変更を命じ、又はその必要の限度において監督上必要な措置を命ずることができる。 - 日本法令外国語訳データベースシステム

(2) In addition to what is provided in the preceding paragraph, the authorization referred to in Article 52-9(1) or the proviso to Article 52-9 (2) (hereinafter referred to as the "Authorization for Major Shareholder" in this paragraph) shall lose its effect, when the Major Shareholder of Bank pertaining to which the "Authorization for Major Shareholder" has been granted ceases to hold voting rights of the Bank which amount to the Major Shareholder Threshold or more, or the Major Shareholder of Bank or Bank Holding Company obtains the Authorization set forth in Article 52-17(1) or the proviso to Article 52-17(3), or Article 52-23(3) or the proviso to Article 52-23(4), for having the Bank pertaining to which the "Authorization for Major Shareholder" has been granted as its Subsidiary Company. 例文帳に追加

２　前項に規定するもののほか、第五十二条の九第一項又は第二項ただし書の認可（以下この項において「主要株主認可」という。）については、当該主要株主認可に係る銀行主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつたとき又は当該主要株主認可に係る銀行を子会社とすることについて第五十二条の十七第一項若しくは第三項ただし書若しくは第五十二条の二十三第三項若しくは第四項ただし書の認可を受けたときは、当該主要株主認可は、効力を失う。 - 日本法令外国語訳データベースシステム

(vi) In cases where the securities company, etc. applies, to some corporate customers, a scheme wherein it exchanges non-disclosure information with its parent/subsidiary corporations, etc. only when the corporate customers opt in (meaning that the customer voluntarily gives consent in writing for the sharing of non-disclosure information; the same shall apply hereinafter), without providing the opportunity to opt out, whether the securities company, etc. posts or provides for inspection at its branches the information regarding the types of corporate customers to which it provides (or does not provide) the opportunity to opt out, so that each corporate customer can easily find if it is eligible to receive the opportunity to opt out. 例文帳に追加

⑥ 証券会社等において、オプトアウトの機会を提供せず、オプトイン（非公開情報を共有されることについて書面により積極的に同意することをいう。以下同じ。）した場合にのみ親子法人等との間でその非公開情報の授受を行う取扱いとする法人顧客がある場合には、どのような属性の法人顧客に対してオプトアウトの機会を提供するのか（又は提供しないのか）の情報の店舗での掲示・閲覧やホームページへの掲載等を通じて、各法人顧客において、自己がオプトアウトの機会の提供を受ける顧客に該当するかを容易に認識できるようにしているか。 - 金融庁

(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

(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

(4) A Parent Company, etc. shall, when it submits a Status Report of Parent Company, etc. under the main clause of paragraph (1) or the main clause of paragraph (2) or submits an amendment report for a Status Report of Parent Company, etc. under Article 7, Article 9(1) and Article 10(1) as applied mutatis mutandis pursuant to the preceding paragraph, send a copy thereof to the Subsidiary Company Submitting Annual Securities Reports without delay, and also submit a copy thereof to the exchange or association specified in the following items for each kind of Securities set forth in the respective items: 例文帳に追加

４　第一項本文若しくは第二項本文の規定により親会社等状況報告書を提出し、又は前項において準用する第七条、第九条第一項若しくは第十条第一項の規定により親会社等状況報告書の訂正報告書を提出した親会社等は、遅滞なく、これらの書類の写しを当該親会社等の提出子会社に送付するとともに、これらの書類の写しを次の各号に掲げる当該提出子会社が発行者である有価証券の区分に応じ、当該各号に定める者に提出しなければならない。 - 日本法令外国語訳データベースシステム

(iii) A person who is an Officer or employee of a juridical person or its Subsidiary Company (meaning a Stock Company where said juridical person holds the majority of the voting rights of all of its shareholders (excluding the voting rights of the shares which cannot be exercised for all the matters that are subject to resolution at shareholders meetings, and including voting rights of shares for which the shareholders shall be deemed to have voting rights under the provisions of Article 897, paragraph (3) of the Companies Act); the same shall apply in item (v) and Article 200, item (i)) who is the organizer of an Investment Corporation or a person who has held one or more of such positions; 例文帳に追加

三　投資法人の設立企画人である法人若しくはその子会社（当該法人がその総株主の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。）の過半数を保有する株式会社をいう。第五号及び第二百条第一号において同じ。）の役員若しくは使用人又はこれらの者のうちの一若しくは二以上であつたもの - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a resident listed in the items of Article 40-4(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph: 例文帳に追加

３　法第四十条の四第一項各号に掲げる居住者に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の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

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

(3) Where there is any amount of deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of Article 66-6(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the said amount of deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph: 例文帳に追加

３　法第六十六条の六第一項各号に掲げる内国法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の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

ii) An event listed in Article 66-8(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person 例文帳に追加

二　法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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事実が生じた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請求権勘案保有株式等（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）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

(3) Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of Article 68-90(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act shall be the remaining amount after deducting the said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph: 例文帳に追加

３　法第六十八条の九十第一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につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の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

ii) an event listed in Article 68-92(1)(ii) of the Act: The amount obtained by multiplying the amount specified in the said item by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation at the time when the said event occurred out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the amount specified in the said item has been delivered to a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation, excluding the shares, etc. for considering the claims indirectly held via such person 例文帳に追加

二　法第六十八条の九十二第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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事実が生じた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（同号に定める金額が当該連結法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）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

The term "royalties" as used in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for: a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right; b) the supply of scientific, technical, industrial or commercial knowledge or information; c) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph a) or any such knowledge or information as is mentioned in subparagraph b); 例文帳に追加

この条において、「使用料」とは、次の(a)から(e)までに掲げるものの対価としての支払金又は前渡金（定期的であるか否か及びその名称又は計算方法を問わない。）をいう。(a)著作権、特許権、意匠又は模型、図面、秘密方式又は秘密工程、商標権その他これらに類する財産又は権利の使用又は使用の権利(b)学術上、技術上、産業上又は商業上の知識又は情報の提供(c)(a)に規定する財産若しくは権利若しくは(b)に規定する知識若しくは情報に付随する支援又はこれらを活用し、若しくは享受するための支援の提供 - 財務省

(i) A juridical person that has established a Subsidiary Corporation or Other Similar Entity (in which said juridical person has the majority of the Voting Rights of All Shareholders or Others (meaning the voting rights of all shareholders or equity investors; the same shall apply hereinafter), or which is otherwise prescribed by an ordinance of the competent ministry as having a close relationship with said juridical person) in a country or region (hereinafter referred to as a "Country, etc." in this item and in paragraph (4) below) other than the Country, etc. in which the head office or principal office of the juridical person is located, and that is prescribed by an ordinance of the competent ministry as being engaged in business activities on a global scale; 例文帳に追加

一 法人の本店又は主たる事務所が所在する国又は地域（以下この号及び第四項において「国等」という。）以外の国等に当該法人の子法人等（当該法人がその総株主等の議決権（総株主又は総出資者の議決権をいう。以下同じ。）の過半数を保有していることその他の当該法人と密接な関係を有する法人として主務省令で定める法人をいう。）を設立している法人であって、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 - 経済産業省

(ii) A juridical person which has a considerable record (including a record by its Subsidiary Corporation or Other Similar Entity), in a Country, etc. other than Japan, in the implementation of the business of establishing policies of the business engaged in by two or more juridical persons (limited to the cases where these juridical persons' head offices or principal offices are located in two or more Countries, etc.), while supervising the business of ensuring financing to said two or more juridical persons and the implementation of said policies and other types of business engaged in by said two or more juridical persons, by way of obtaining or retaining the majority of the Voting Rights of All Shareholders or Others of said two or more juridical persons. 例文帳に追加

二 我が国以外の国等において、二以上の法人（これらの法人の本店又は主たる事務所が所在する国等の数が二以上であるものに限る。）のそれぞれの総株主等の議決権の過半数を取得し、又は保有することにより、当該二以上の法人が行う事業の方針を策定するとともに、当該二以上の法人に対する出資その他の当該方針の実施を確保する事業その他の当該二以上の法人が行う事業を統括する事業の実施に関し相当の実績（その子法人等による実績を含む。）を有する法人 - 経済産業省

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act. 例文帳に追加

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

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

２　特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。 - 日本法令外国語訳データベースシステム

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation)." 例文帳に追加

７　第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（特定外国子会社等の課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。 - 日本法令外国語訳データベースシステム

The former chairperson of a subsidiary of Shinsei Bank, of which the government is a major shareholder, has taken up a post as an advisor to a bank that would be a conflict of interest under laws and regulations. From the perspective of the government, it does not make sense to me that this could happen in relation to a problem that could potentially be damaging; also from the perspective of the supervisory agency that is supervising both two companies, what could be beneficial to one company could be detrimental to the other. It is a bit hard to understand that an officer would be shared between banks where a conflict of interest exists in their relationship. It may also give rise to substantial difficulties in supervision. What are your thoughts on this? 例文帳に追加

国が大株主である新生銀行の子会社の会長をやっていた人間が、法定で利益相反関係にある銀行の顧問に就任しました。国にとって、もしかしたらダメージがあるような問題に関してそういうことになっているというのは、やはりどうしても私としてはおかしいと思うのですけれども、監督官庁としても2つとも監督していてどっちかにプラス・マイナスが起きる。つまり、利益が相反する関係になっている銀行の間で、そこの役員がわたるということはちょっと理解しがたいというか、監督上も非常に難しいことになるのではないかと思うのですが、この点いかがでしょうか。 - 金融庁

Let me move on to the next topic, for which I had a question from Mr. Takahashi, who is a freelance journalist, during the last press conference and I said that I would answer it after looking into it. In his question, Mr. Takahashi asked for my thoughts on the fact that former Minister Takenaka has not resigned from the post of Chief Research Director of Gaitame.Com Research Institute even after a business suspension order was issued against its parent company, Gaitame.Com. Due to the lack of information that had thus far come to my attention, I am answering his question today as I am now aware that when Gaitame.Com Research Institute, a wholly owned subsidiary of Gaitame.Com, was founded in June 2009, former Minister Heizo Takenaka assumed the post of Chief Research Director and is still in office. 例文帳に追加

次は、この前（の会見で）フリーランスの高橋記者から頂いた質問がございましたが、後から調べてからということを申し上げましたけれども、竹中元大臣が外為どっとコムの業務停止命令を受けた後も、同社の子会社である外為どっとコム総研の首席研究理事の職を辞していないとのことについて、大臣の所見如何にというご質問を高橋さんから頂きましたが、情報が上がってきていなかったのでございますが、外為どっとコムの100％子会社である外為どっとコム総研が2009年6に設立された際に、竹中平蔵元大臣が首席研究理事に就任し、引き続き活動していることは承知しております。 - 金融庁

1. the Securities set forth in Article 1-4, item (i) or Article 1-7-4, item (i) of the Cabinet Order: the cases specified in Article 1-4, item (i) of the Cabinet Order (in cases where the relevant Securities Acquired Upon Redemption are not Securities to be newly issued and the Issuer of said Securities Acquired Upon Redemption is not the Parent Company or Subsidiary Company of the Issuer of the relevant Convertible Bond Certificates (hereinafter such case shall be referred to as the "Case of Already Issued Securities Upon Through Redemption" in 1. and 2. below), excluding the requirements set forth in Article 1-4, item (i), sub-item (a) of the Cabinet Order), or the cases specified in Article 1-7-4, item (i) of the Cabinet Order (in the Case of Already Issued Securities Acquired Upon Redemption, excluding the requirements set forth in sub-item (a) of that item); 例文帳に追加

１）　令第一条の四第一号又は第一条の七の四第一号に掲げる有価証券　令第一条の四第一号に定める場合（当該償還有価証券が新たに発行される有価証券でなく、かつ、当該償還有価証券の発行者が当該転換債券の発行者の親会社又は子会社でない場合（以下（１）及び（２）において「既発行償還有価証券である場合」という。）には、同号イに掲げる要件を除く。）又は令第一条の七の四第一号に定める場合（既発行償還有価証券である場合には、同号イに掲げる要件を除く。 - 日本法令外国語訳データベースシステム