「TRUST-e」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

With reference to subparagraph (e) of paragraph 1 of Article 3 of the Convention, the term “any other body of persons” includes an estate, trust, and partnership. 例文帳に追加

条約第三条１(e)に関し、「法人以外の団体」には、遺産、信託財産及び組合を含む。 - 財務省

(e) approval of the inventory of assets and balance sheet pertaining to the trust property in cases where the Fiduciary Trust Company, etc. is replaced or where the Specific Purpose Trust Contract terminates; and 例文帳に追加

ホ　受託信託会社等の更迭又は特定目的信託契約終了の場合における信託財産に係る財産目録及び貸借対照表の承認 - 日本法令外国語訳データベースシステム

2. With reference to subparagraph (e) of paragraph 1 of Article 3 of the Agreement, it is understood that the term “any other body of persons” includes a trust and a partnership. 例文帳に追加

２協定第三条１(e)の規定に関し、「法人以外の団体」には、信託財産及び組合を含むことが了解される。 - 財務省

E. Permission based on Article 371(2) or (4) of the Companies Act as applied mutatis mutandis pursuant to Article 115(1) of the Investment Trust Act (including cases where Article 371(4) of the Companies Act is applied mutatis mutandis pursuant to Article 115(5) of the Investment Trust Act) 例文帳に追加

ホ．投信法第115条第１項において準用する会社法第371条第２項又は第４項（同条第５項において準用する場合を含む。）の規定に基づく許可 - 金融庁

(5) When a trustee of a trust under paragraph (1) has ceased to be a trustee of the trust under that paragraph, or has learned that the trust under that paragraph has ceased to fall under any of the requirements listed in the items of that paragraph, the trustee e shall notify the Prime Minister to that effect without delay. 例文帳に追加

５　第一項の信託の受託者は、同項の信託の受託者でなくなったとき、又は同項の信託が同項各号に掲げる要件のいずれかに該当しなくなったことを知ったときは、遅滞なく、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

(2) With regard to the application of the provision of Article 23(1) of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "received by a domestic corporation" in Article 23(1) of the said Act shall be deemed to be replaced with "received by a domestic corporation (excluding a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions))". 例文帳に追加

２　特定目的信託に係る受託法人に対する法人税法第二十三条第一項の規定の適用については、同項中「内国法人が受ける」とあるのは、「内国法人（第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が受ける」とする。 - 日本法令外国語訳データベースシステム

Varying trust levels may be applied to messages that are received based on a distance within a social network between the sending E-mail address and the user, and/or how often the sending E-mail address appears within the social network.例文帳に追加

送信元電子メールアドレスとユーザ間のソーシャルネットワーク内の距離及び／又は送信元電子メールアドレスがソーシャルネットワーク内に出現する頻度に基づいて、受信されたメッセージに様々な信頼レベルが適用される。 - 特許庁

A green power certificate to be obtained in return for the trust of energy saving power generation with recyclable energy is provided to an e-green procurement market system.例文帳に追加

再生可能エネルギーによる省エネルギー発電を委託した見返りとして得られるグリーン電力証明書を、ｅ−グリーン調達市場システムに提供する。 - 特許庁

Gaining the trust of the Cloistered Emperor Goshirakawa, he was assigned to the regent of Rengeo-in Temple (Sanjusangen-do Hall) and engaged in various Emaki including "Gosannen-e." 例文帳に追加

後白河院の信任を得て蓮華王院（三十三間堂）執行（寺院総括者・上座）を任じられ、『後三年絵』を始めとした絵巻に関与した。 - Wikipedia日英京都関連文書対訳コーパス

(e) that the Subject Employee set forth in sub-item (a) or the trust property set forth in sub-item (a)2. will not bear the liability of performing the obligations which have arisen from the business pertaining to the relevant acts; and 例文帳に追加

ホ　イの対象従業員又はイ（２）の信託財産が当該行為に係る業務によって生じる債務の弁済の責任を負わないものであること。 - 日本法令外国語訳データベースシステム

E. Application for a court order of the dissolution of an investment corporation based on Article 824(1) of the Companies Act as applied mutatis mutandis pursuant to Article 144 of the Investment Trust Act 例文帳に追加

ホ．投信法第144条において準用する会社法第824条第１項の規定に基づく投資法人に対する解散の命令を求める裁判所への請求 - 金融庁

This e-zine is for those who, unswayed by the cajolery of the modern language industry, firmly trust that the traditional learning method of grammatical analysis is the way to go. 例文帳に追加

このメルマガは、昨今の語学産業界の甘言に躍らされることなく、文法解釈という古典的学習法こそ王道と信じて疑わない方のためのメルマガです。 - Tanaka Corpus

This e-zine is for those who, unswayed by the cajolery of the modern language industry, firmly trust that the traditional learning method of grammatical analysis is the way to go.例文帳に追加

このメルマガは、昨今の語学産業界の甘言に躍らされることなく、文法解釈という古典的学習法こそ王道と信じて疑わない方のためのメルマガです。 - Tatoeba例文

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

３　特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額（租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）の規定の適用を受ける第二条第二十九号の二ホ（定義）に掲げる特定目的信託に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人（第八項において「特定目的信託に係る受託法人」という。）にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額）」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人（特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。）が外国子会社」とする。 - 日本法令外国語訳データベースシステム

E. With respect to aggregate foreign market value and aggregate foreign market value of warrants at the end of the current period, list each of their proportions to the total value of net investment trust assets. 例文帳に追加

ホ．当期末現在における外国株式時価総額及び外国新株予約権証券時価総額については、投資信託財産純資産総額に対するそれぞれの比率が表示されていること。 - 金融庁

A management user preserves Private Information Protection Law regardless of companies and individuals, and prepares privacy compliance, or acquires third party authentication (a privacy mark or a TRUST-e mark, for instance) and clearly indicates it to the accessing person.例文帳に追加

管理使用者は、企業・個人を問わず個人情報保護法を遵守し、プライバシーコンプライアンスを作成し、もしくは、第三者認証を取得し（例えばプライバシーマークやＴＲＵＳＴ−ｅマーク）アクセス者に対し明示する。 - 特許庁

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の二　法人税法第二条第二十九号の二ホに掲げる特定目的信託（以下この条において「特定目的信託」という。）のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額（以下この条において「利益の分配の額」という。）で当該特定目的信託に係る受託法人（同法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

(5) With regard to the application of the provisions of Article 23 and Article 93 of the Corporation Tax Act to the amount of distribution of profit from a special purpose trust to be received by a corporation, the phrase "amount listed in item (i)" in Article 23(1) of the said Act shall be deemed to be replaced with "amount listed in item (i)... and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)", and the phrase "amount listed in item (iii) of the said Article" in Article 93(2)(ii) of the said Act shall be deemed to be replaced with "amount listed in item (iii) of the said Article and the amount of distribution of profit prescribed in Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) from the special purpose trust listed in Article 2(xxix)-2(e) (Definitions)". 例文帳に追加

５　法人が受ける特定目的信託の利益の分配の額に係る法人税法第二十三条及び第九十三条の規定の適用については、同法第二十三条第一項中「掲げるもの」とあるのは「掲げるもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）に規定する利益の分配の額」と、同法第九十三条第二項第二号中「該当するもの」とあるのは「該当するもの及び第二条第二十九号の二ホ（定義）に掲げる特定目的信託の租税特別措置法第六十八条の三の二第一項（特定目的信託に係る受託法人の課税の特例）に規定する利益の分配の額」とする。 - 日本法令外国語訳データベースシステム

E. Officers and employees should not have the experience of being sentenced to imprisonment with work or more severe punishment (including similar punishments imposed under foreign laws or regulations equivalent thereto). (Particular attention should be paid to the case of an officer or employee being accused of committing crimes specified under Articles 246 to 250 of the Penal Code (fraud, fraud using computers, breach of trust, quasi fraud and extortion as well as attempts at these crimes).) 例文帳に追加

ホ．禁錮以上の刑（これに相当する外国の法令による刑を含む。）に処せられたこと（特に、刑法第246条から第250条まで（詐欺、電子計算機使用詐欺、背任、準詐欺、恐喝及びこれらの未遂）の罪に問われた場合に留意すること。）。 - 金融庁

E. Officers and employees should not have the experience of being sentenced to imprisonment with work or more severe punishment (including similar punishments imposed under foreign laws or regulations equivalent thereto). (Particular attention should be paid to the case of an officer or employee being accused of committing crimes specified under Articles 246 to 250 of the Penal Code (fraud, fraud using computers, breach of trust, quasi fraud and extortion, as well as attempts at these crimes).) 例文帳に追加

ホ．禁錮以上の刑（これに相当する外国の法令による刑を含む。）に処せられたこと（特に、刑法第246条から第250条まで（詐欺、電子計算機使用詐欺、背任、準詐欺、 恐喝及びこれらの未遂）の罪に問われた場合に留意すること。）。 - 金融庁

(ii) When the director-general taking over the authority over the registered business operator has completed registration change procedures based on Article 275(2) of the Ordinance for Enforcement of the Investment Trust Act, he/she shall immediately notify the director-general who previously had the authority via e-mail, etc or through other means. 例文帳に追加

② 新たに登録の権限を有することとなった財務局長は、投信法施行規則第275条第２項の規定に基づく変更の登録をしたときは従前の登録を行った財務局長に変更登録をした旨を電子メール等によりただちに連絡する。 - 金融庁

E. Officers and employees should not have the experience of being sentenced to imprisonment with work or more severe punishment (including similar punishments imposed under foreign laws or regulations equivalent thereto). (Particular attention should be paid to the case of an officer or employee being accused of committing crimes specified under Articles 246 to 250 of the Penal Code (fraud, fraud using computers, breach of trust, quasi fraud and extortion, as well as attempts at these crimes).) 例文帳に追加

ホ．禁錮以上の刑（これに相当する外国の法令による刑を含む。）に処せられたこと（特に、刑法第246条から第250条まで（詐欺、電子計算機使用詐欺、背任、準詐欺、恐喝及びこれらの未遂）の罪に問われた場合に留意すること。） - 金融庁

E. To make VWAP transactions and discretionary transactions, regarding which the decision on the timing of order placement, price and other execution terms related to individual issues are entrusted by the investment trust management company, etc., to a third-party entity (limited to transactions which have no risk of distorting the price formation process in light of liquidity and other factors related to the relevant issue). 例文帳に追加

ホ．個別の取引に係る発注のタイミング及び価格等が、投資信託委託会社等以外の第三者に委ねられることとなる、ＶＷＡＰ取引や計らい取引等（ただし、当該銘柄に係る流動性等を勘案して、価格形成に影響を与えるおそれの無いものに限る。） - 金融庁

A resident of a Contracting State is a qualified person for a taxable year or chargeable period only if such resident is either: (a) an individual; (b) a qualified governmental entity; (c) a company if the principal class of its shares is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (d) a person other than an individual or a company if the principal class of units in that person is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4 of this Convention, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year or chargeable period more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; (f) a person other than an individual if residents of either Contracting State that are qualified persons by reason of subparagraphs (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person; or (g) a trust or trustee of a trust in their capacity as such if at least 50 per cent of the beneficial interests in the trust is held, directly or indirectly, by persons who are either: (i) qualified persons by reason of subparagraphs(a), (b), (c), (d) or (e) of this paragraph; or (ii) equivalent beneficiaries as defined in clause (i) of subparagraph (e) of paragraph7 of this Article. 例文帳に追加

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度又は賦課年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登 録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、当該課税年度又は賦課年度の直前の課税年度又は賦課年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）(g)信託財産又は信託財産の受託者（次の(i)又は(ii)に掲げる者が、当該信託財産の受益に関する持分の五十パーセント以上を直接又は間接に所有する場合に限る。）(i)(a)から(e)までに掲げる適格者(ii)７(e)(i)に規定する同等受益者 - 財務省

The method specified by an ordinance of the competent ministry set forth in Article 110 of the Act (including the case where it is applied mutatis mutandis by replacing the terms pursuant to Article 180, paragraph 5 of the Act) shall be as follows: (i) holding municipal bonds; (ii) money deposited to the following financial institutions or postal savings; (a) a bank; (b) a credit cooperative association; (c) a credit association (shinkin bank); (d) the Agricultural and Forestry Central Bank (Norinchukin Bank) or the Central Cooperative Bank for Commerce and Industry (Shoko Chukin Bank); (e) an agricultural cooperative association or the Federation of Agricultural Cooperative Associations, either of which can accept deposits or savings commercially; (iii) consignment to financial institutions engaged in trust business. 例文帳に追加

法第百十条（法第百八十条第五項において読み替えて準用する場合を含む。）の主務省 令で定める方法は、次に掲げるものとする。 一地方債の保有 二次に掲げる金融機関への預け金又は郵便貯金 イ銀行 ロ信用協同組合 ハ信用金庫 ニ農林中央金庫及び商工組合中央金庫 ホ業として預金又は貯金の受入れをすることができる農業協同組合及び農業協同組 合連合会 三信託業務を営む金融機関への信託 - 経済産業省

(v) a stock company for which the renewal of a registration under Article 7(3) has been refused pursuant to the provisions of Article 10(1), whose license under Article 3 has been rescinded pursuant to the provisions of Article 44(1), whose registration under Article 7(1), Article 50-2(1), or Article 52(1) has been rescinded pursuant to the provisions of Article 45(1), for which the renewal of a registration under Article 7(3), as applied mutatis mutandis pursuant to Article 50-2(2), has been refused pursuant to the provisions of paragraph (6) of that Article, whose registration under Article 67(1) has been rescinded pursuant to the provisions of Article 82(1), whose license under Article 3 of the Secured Bonds Trust Act (Act No. 52 of 1905) has been rescinded pursuant to the provisions of Article 12 of that Act, whose authorization under Article 1(1) of the Act on Provision, etc. of Trust Business by Financial Institutions (Act No. 43 of 1943) has been rescinded pursuant to the provisions of Article 10 of that Act, or a stock company whose license, registration, or authorization of the same kind (including permission or any other administrative disposition similar to said license, registration, or authorization; hereinafter the same shall apply in this item, item (viii)(d), and item (x)(a)) which was obtained in a foreign state has been rescinded or one for which the renewal of said license, registration, or authorization has been refused pursuant to the provisions of laws and regulations of the foreign state that are equivalent to this Act, the Secured Bonds Trust Act, or the Act on Provision, etc. of Trust Business by Financial Institutions, and where five years have yet to elapse since the date of rescission (in the case that a renewal is refused, the day on which a disposition for said refusal to renew was made; the same shall apply in item (viii)(d), (e), and (f) and item (x)(a)); 例文帳に追加

五　第十条第一項の規定により第七条第三項の登録の更新を拒否され、第四十四条第一項の規定により第三条の免許を取り消され、第四十五条第一項の規定により第七条第一項の登録、第五十条の二第一項の登録若しくは第五十二条第一項の登録を取り消され、第五十条の二第六項の規定により同条第二項において準用する第七条第三項の登録の更新を拒否され、第八十二条第一項の規定により第六十七条第一項の登録を取り消され、担保付社債信託法（明治三十八年法律第五十二号）第十二条の規定により同法第三条の免許を取り消され、若しくは金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第十条の規定により同法第一条第一項の認可を取り消され、又はこの法律、担保付社債信託法若しくは金融機関の信託業務の兼営等に関する法律に相当する外国の法令の規定により当該外国において受けている同種類の免許、登録若しくは認可（当該免許、登録若しくは認可に類する許可その他の行政処分を含む。以下この号、第八号ニ及び第十号イにおいて同じ。）を取り消され、若しくは当該免許、登録若しくは認可の更新を拒否され、その取消しの日（更新の拒否の場合にあっては、当該更新の拒否の処分がなされた日。第八号ニ、ホ及びヘ並びに第十号イにおいて同じ。）から五年を経過しない株式会社 - 日本法令外国語訳データベースシステム

(A) Trade name of the firm; (B) The fact that the firm is a financial instruments firm15 and its registration number; (C) The breakdown and total of the commission, trust charge, expenses and other consideration (except the consideration for securities or rights relating to derivatives, etc.) payable by customers for the relevant transactions, the maximum amount thereof, or its calculation method; (D) In the case of transactions that require the deposit of consignment guarantee money, the amount thereof and its calculation method; (E) If there is a risk of loss exceeding the amount of consignment guarantee money in a derivatives transaction, etc., that fact and the ratio of the transaction amount of such derivative transaction, etc. to the amount of consignment guarantee money (if calculation of such ratio is impossible, that fact and the reasons thereof); (F) If there is a risk of loss arising directly from such indicators as the interest rate, exchange rates or stock index, such indicators and the fact that fluctuation thereof may result in loss, and the reasons thereof; (G) If there is a risk of loss as referred to in the preceding item that exceeds the amount of consignment guarantee money, the indicator(s) which may directly lead to such loss, the fact that there is a risk of such loss, and the reasons thereof; (H) In regard to over-the-counter derivative transactions such as foreign exchange margin trading, where there is a difference between the selling price and buying price indicated by a financial instruments firm, etc., that fact; (I) Disadvantageous facts for customers in relation to other important matters; and (J) If the firm is a member of the Financial Instruments Firms Association, that fact and the name of the specific association. 例文帳に追加

①業者の商号②金融商品取引業者等である旨及び登録番号③手数料、信託報酬、費用その他顧客が当該取引につき支払うべき対価（有価証券の対価やデリバティブなどの権利の対価を除く）の種類ごと及び合計の金額、金額の上限又は計算方法④委託保証金を預託すべき取引については委託保証金の額又はその計算方法⑤デリバティブ取引等で損失が委託保証金を上回る可能性がある場合には、その旨及び当該デリバティブ取引等の額の委託保証金に対する比率（計算できない場合にはその旨及びその理由）⑥金利、為替相場、株価指数等の指標を直接の原因として損失が生じるおそれがある場合には、当該指標とその変動により損失が生じるおそれがある旨及びその理由⑦前号の損失が委託保証金の額を上回るおそれがある場合には、かかる損失のおそれを生じさせる直接の原因となる指標、かかる損失が生じるおそれがある旨及びその理由⑧外国為替証拠金取引のような店頭デリバティブ取引について、金融商品取引業者等が表示する金融商品の売付け価格と買付け価格に差がある場合にはその旨⑨その他重要な事項について顧客の不利益となる事実⑩業者が金融商品取引業協会に加盟している場合にはその旨及び協会名 - 経済産業省

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues.例文帳に追加

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省