「TIME OF APPLICATION」に関連した英語例文の一覧と使い方(86ページ目) - Weblio英語例文検索

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer local government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. 例文帳に追加

イ　当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「振替地方債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。 - 日本法令外国語訳データベースシステム

Article 94 The provisions of Article 8 (Exception concerning Specified Regions), paragraph (2), Article 10 (Method for Calculating the Age of a Person Eligible for Election), Article 17 (Voting Precincts), Article 18 (excluding the proviso of paragraph (1)) (Ballot Counting Districts), Article 23 through Article 25, Article 30 (Pollbook), Article 33, paragraph (1), paragraph (3), paragraph (4) and paragraph (6), Article 34 (Date of Election), Chapter XI (Voting) (excluding the provisions of Article 35, Article 36, paragraph (3) and paragraph (4), Article 37, paragraph (4), Article 38, Article 40, Article 46, Article 46-2, paragraph (4) through paragraph (8), Article 49 and Article 49-2), Chapter VII (Ballot Counting) (excluding the provisions of paragraph (3) and paragraph (4), Article 61, paragraph (3) through paragraph (5) and the proviso of paragraph (8), Article 62, Article 68 and paragraph (2), paragraph (3) and paragraph (5), Article 68-2), Chapter VIII (Electoral Committee and Electoral Subcommittees) (excluding the provisions of paragraph (2), Article 75, paragraph (2), Article 77 and Article 81), paragraph (1), paragraph (2), paragraph (5) and paragraph (9) through paragraph (11), Article 86, Article 86-8, Article 90, paragraph (2), Article 91 (Candidates), Chapter X (Elected Candidates) (excluding the provisions of Article 95-2 through Article 98, Article 99-2, paragraph (1) through paragraph (3), paragraph (7) and paragraph (8), Article 100, Article 101 through Article 101-2-2 and paragraph (2), Article 108), paragraph (1) and paragraph (2), Article 111 (Notice in Case of Vacancy), Article 116 (General Election in the Case Where None of Assemblymen or Elected Candidates Exists), Article 117 (Established Municipality Election), Article 129, Article 130, paragraph (1) and paragraph (2), Article 131, Article 132 through Article 137, Article 137-3, Article 138, Article 140-2, Article 148-2, paragraph (1), paragraph (3) and paragraph (4), Article 161, Article 164-6, Article 166, Article 178 (Election Campaign), Chapter XV (Lawsuits) (excluding the provisions of paragraph (2), Article 202, Article 204, paragraph (5), Article 205, paragraph (2), Article 206, Article 208, paragraph (2), Article 209-2, paragraph (2), Article 211, Article 216 and paragraph (4), Article 220), Chapter XVI (Penal Provisions) (excluding the provisions of Article 224-3, item (i) and item (ii), Article 235-2, Article 235-3, Article 235-4, Article 235-6, paragraph (2), Article 236, Article 236-2, Article 238-2, item (iv), paragraph (1) and paragraph (2), Article 239, paragraph (1), Article 239-2, paragraph (2), Article 240, paragraph (2), Article 242, Article 242-2, item (i) and item (ii) through item (ix), paragraph (1), and paragraph (2), Article 243 , item (i) through item (v)-2, item (7) and item (8), paragraph (1) and paragraph (2), Article 244, Article 246 through Article 250, paragraph (2), paragraph (3) and paragraph (5), Article 251-2, Article 251-3, Article 251-4, Article 252-2, Article 252-3, paragraph (3) through paragraph (5), Article 255, and Article 255-2 through Article 255-4), Article 264-2 (Exclusion from Application of Administrative Procedure Act), Main Clause, paragraph (1), Article 270 (Time of Notifications concerning Elections), Article 270-2 (Time of Absentee Voting), Article 270-3 (Deadlines of Notifications concerning Elections), Article 272 (Delegation to Orders) and paragraph (4) and paragraph (5) of Supplementary Provision of the Public Offices Election Act shall apply mutatis mutandis to the elections of the members of Sea-area Fisheries Adjustment Commissions, except the portions concerning the elections of members of the House of Representatives, the members of the House of Councilors, the governors and mayors of local governments, and the members of the assemblies of municipalities. In this case, the respective phrasings in the middle column of the following table corresponding to the provisions of the Act stated in the left column of the table shall be deemed to be replaced with the corresponding phrasings in the right column of the table. 例文帳に追加

第九十四条　公職選挙法第八条（特定地域に関する特例）、第十条第二項（被選挙人の年齢の算定方法）、第十七条（投票区）、第十八条（第一項ただし書を除く。）（開票区）、第二十三条から第二十五条まで、第三十条（選挙人名簿）、第三十三条、第三十四条第一項、第三項、第四項及び第六項（選挙期日）、第六章（投票）（第三十五条、第三十六条、第三十七条第三項及び第四項、第三十八条第四項、第四十条、第四十六条、第四十六条の二、第四十九条第四項から第八項まで並びに第四十九条の二の規定を除く。）、第七章（開票）（第六十一条第三項及び第四項、第六十二条第三項から第五項まで及び第八項ただし書、第六十八条並びに第六十八条の二第二項、第三項及び第五項の規定を除く。）、第八章（選挙会及び選挙分会）（第七十五条第二項、第七十七条第二項及び第八十一条の規定を除く。）、第八十六条の四第一項、第二項、第五項及び第九項から第十一項まで、第八十六条の八、第九十条、第九十一条第二項（候補者）、第十章（当選人）（第九十五条の二から第九十八条まで、第九十九条の二、第百条第一項から第三項まで、第七項及び第八項、第百一条から第百一条の二の二まで並びに第百八条第二項の規定を除く。）、第百十一条第一項及び第二項（欠けた場合の通知）、第百十六条（議員又は当選人がすべてない場合の一般選挙）、第百十七条（設置選挙）、第百二十九条、第百三十条、第百三十一条第一項及び第二項、第百三十二条から第百三十七条まで、第百三十七条の三、第百三十八条、第百四十条の二、第百四十八条の二、第百六十一条第一項、第三項及び第四項、第百六十四条の六、第百六十六条、第百七十八条（選挙運動）、第十五章（争訟）（第二百二条第二項、第二百四条、第二百五条第五項、第二百六条第二項、第二百八条、第二百九条の二第二項、第二百十一条第二項、第二百十六条及び第二百二十条第四項の規定を除く。）、第十六章（罰則）（第二百二十四条の三、第二百三十五条の二第一号及び第二号、第二百三十五条の三、第二百三十五条の四、第二百三十五条の六、第二百三十六条第二項、第二百三十六条の二、第二百三十八条の二、第二百三十九条第一項第四号及び第二項、第二百三十九条の二第一項、第二百四十条第二項、第二百四十二条第二項、第二百四十二条の二、第二百四十三条第一項第一号及び第二号から第九号まで並びに第二項、第二百四十四条第一項第一号から第五号の二まで、第七号及び第八号並びに第二項、第二百四十六条から第二百五十条まで、第二百五十一条の二第二項、第三項及び第五項、第二百五十一条の三、第二百五十一条の四、第二百五十二条の二、第二百五十二条の三、第二百五十五条第三項から第五項まで並びに第二百五十五条の二から第二百五十五条の四までの規定を除く。）、第二百六十四条の二（行政手続法の適用除外）、第二百七十条第一項本文（選挙に関する届出等の時間）、第二百七十条の二（不在者投票の時間）、第二百七十条の三（選挙に関する届出等の期限）、第二百七十二条（命令への委任）並びに附則第四項及び第五項の規定は、衆議院議員、参議院議員、地方公共団体の長及び市町村の議会の議員の選挙に関する部分を除くほか、海区漁業調整委員会の委員の選挙に準用する。この場合において、次の表の上欄に掲げる同法の規定の中で同表中欄に掲げるものは、それぞれ同表下欄のように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) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided: 例文帳に追加

５　非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。 - 日本法令外国語訳データベースシステム

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

３　非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。 - 日本法令外国語訳データベースシステム