「Term bonds」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

At the meeting, an opinion was expressed that it may be necessary to take into consideration basis swap spreads that constitute an important factor for decision-making by the overseas investors, who are one of the potential principal investors of the ultra-long-term bonds. 例文帳に追加

研究会においては、スワップカーブとスワップスプレッドから国債金利を推定するとしても、超長期債の主要な投資家である海外投資家にとって投資判断のための重要な要素であるベーシススワップ・スプレッドを勘案する必要があるのではないかとの意見が出された。 - 財務省

In late February, the government launched an "anti-deflation package", and the Bank of Japan also took further monetary easing measures, including an increase in the outright purchase amount of long-term Japanese government bonds, and made it clear that it will continue its utmost efforts to secure market stability and to realize the full permeation of the effects of monetary easing by providing ample liquidity. 例文帳に追加

また、日本銀行も、長期国債の買い入れを増額する等の更なる金融緩和措置を取ったほか、今後とも、潤沢な資金供給を通じて、市場の安定と緩和効果の浸透に全力を挙げていくことを明確にしています。 - 財務省

As we must continue to properly conduct our debt management policy in coordination with fiscal management, we will aim to ensure smooth and stable financing and minimize medium- to long-term financing costs, and we will continue our efforts to issue bonds in ways that meet market needs and trends.例文帳に追加

引き続き、国債管理政策を財政運営と一体として適切に運営していく必要があり、国債発行に当たっては、安定消化とともに、中長期的な調達コストの抑制に努めることを基本とし、市場のニーズ・動向等を踏まえた発行に取り組んでまいります。 - 財務省

3. We intend to implement debt management policy appropriately, reflecting market needs and trends in order to curb financing cost in the long term and to secure stable financing, while ensuring confidence in government bonds through fiscal structural reform.例文帳に追加

３なお、こうした財政構造改革の推進により国債に対する信認を確保しつつ、中長期的な調達コストの抑制、確実かつ円滑な国債の消化を図るため、市場のニーズや動向等を十分に踏まえ、国債管理政策を適切に運営してまいります。 - 財務省

To provide a fluorine varnish that has an excellent long-term water-repellency and oil-repellency, and excellent repeated stain removing properties, and comprises a new one-component type fluorine copolymer containing unsaturated double bonds curable by the action of light and/or heat as a main component.例文帳に追加

長期にわたる撥水撥油性、繰り返しの汚染除去性に優れ、一液型で光及び／または熱の作用下に硬化可能な新規な不飽和二重結合含有含フッ素共重合体を主成分とするフッ素系ワニスを提供する。 - 特許庁

To obtain a conjugate suitable for a lateral flow testing method and other testing methods for detecting the presence of a test specimen in a test sample, stable even when the humidity fluctuates and capable of forming stable covalent bonds with molecules containing a free primary amine or a free secondary amine or a sulfhydryl group even after long-term storage.例文帳に追加

試験サンプル中の被検体の存在を検出するための横流および他の試験法に適し、湿度が変動しても安定で、かつ長期の貯蔵後でも遊離第１または第２アミンあるいはスルフヒドリル基を含む分子と安定な共有結合を作る共役体の提供。 - 特許庁

Financing that does not rely on excessive security or guarantee is being increasingly provided through short term screening using scoring models. Other types of financing available include syndicated loans, privately placed SME bonds, Market-oriented indirect financing, and loans secured by movable property.例文帳に追加

担保・保証に過度に依存しない融資の推進等については、スコアリングモデルを活用し短期間で審査を行う融資が多く見られるほか、シンジケートローンや中小企業の私募債引受け、市場型間接金融、動産担保融資の実施等が行われている。 - 経済産業省

Furthermore, it was agreed that in the case of debt restructuring, private creditors should be demanded to share suitable costs on a case-by-case basis and the Collective Action Clauses (CACs23) would be added to all the government bonds with more than 1 year term of redemption newly issued by euro member countries after July, 2013.例文帳に追加

さらに債務再編の場合には民間債権者にケースバイケースで相応の負担を求めることや、2013年7月から新たに発行される全ての償還期限1年以上のユーロ加盟国債に集団行動条項（CACs24）が含まれることなどが合意された。 - 経済産業省

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds 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) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (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) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided. 例文帳に追加

９　非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（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。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二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。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替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

Article 169 The national government, notwithstanding the provisions of Article 3 of the Act Concerning Restrictions on Financial Assistance by the Government to Corporations (Act No. 24 of 1946), when it determines necessary for efficient payments by the Payment Fund of the grants for Long-Term Care Benefits pursuant to the provisions of Article 125, paragraph (1) and supporting grants for Community Support Projects pursuant to the provisions of Article 126, paragraph (1), may provide guarantees within the scope of the period that is determined to be necessary with regard to liabilities pertaining to long-term debt, short-term debt, or bonds of the Payment Fund pursuant to the provisions of the preceding paragraph. 例文帳に追加

第百六十九条　政府は、法人に対する政府の財政援助の制限に関する法律（昭和二十一年法律第二十四号）第三条の規定にかかわらず、国会の議決を経た金額の範囲内で、支払基金による第百二十五条第一項の介護給付費交付金及び第百二十六条第一項の地域支援事業支援交付金の円滑な交付のために必要があると認めるときは、前条の規定による支払基金の長期借入金、短期借入金又は債券に係る債務について、必要と認められる期間の範囲において、保証することができる。 - 日本法令外国語訳データベースシステム

(5) The Short-Term Subordinated Claims prescribed in paragraph (1), item (vi) shall be Subordinated Loans (which means loans made by loan agreements with a special clause of subordinated contents with regard to the recovery of the interest and principal; the same shall apply in the following paragraph) or Subordinated Bonds (which means bonds payable with a special clause of subordinated contents with regard to the recovery of the interest and principal; the same shall apply in the following paragraph) which have all the following characteristics: 例文帳に追加

５　第一項第六号に規定する短期劣後債権とは、劣後特約付貸付金（元利金の回収について劣後的内容を有する特約が付された金銭の消費貸借による貸付金をいう。次項において同じ。）又は劣後特約付社債（元利金の回収について劣後的内容を有する特約が付された社債をいう。次項において同じ。）であって、次に掲げる性質のすべてを有するものをいう。 - 日本法令外国語訳データベースシステム

Article 26-15-2 Profit from redemption of government or company bonds listed in paragraph (1), item (iii) of the preceding Article (excluding specified short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act) that is to be received by a nonresident shall be deemed to be income arising from the utilization or holding of assets located in Japan prescribed in Article 161, item (i) of the Income Tax Act, and the provisions of said Act and other income tax-related laws and regulations (excluding provisions concerning withholding income tax prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act) shall apply. 例文帳に追加

第二十六条の十五の二　非居住者が支払を受けるべき前条第一項第三号に掲げる公社債（法第四十一条の十二第九項に規定する特定短期公社債を除く。）の償還差益については、所得税法第百六十一条第一号に規定する国内にある資産の運用又は保有により生ずる所得とみなして、同法その他所得税に関する法令の規定（所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税に関する規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, interest from government securities and interest from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax law of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた利子（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。)から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。)及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

5. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting Party in which the income arises. 例文帳に追加

５この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約者の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

４この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配の受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

Unlike in the case of share flotations, bonds are, like bank borrowing, liabilities ? they incur interest expenses, and the rise in the value of outstanding SME issues in the past few years has probably been prompted by factors such as the following: 1) Being able to raise comparatively long-term funds at fixed interest rates fixes the cost of raising funds for capital investment and other purposes, and so makes it easier to formulate investment and business plans. 2) Privately-placed bonds are placed and underwritten from an investor perspective, ensuring that only prime enterprises can issue bonds. Accordingly, issuing privately-placed bonds not only improves an SME’s image and strengthens its position when negotiating interest rates and loan terms with a financial institution, but can also contribute to improving creditworthiness as an enterprise, and assist in improving an enterprise’s appeal to business partners and attracting human resources. (Some prelisted enterprises issue privately-placed bonds to assist in investor relations.) 3) As they can charge fees for bond issues, financial institutions, too, are focusing on such issues as a means of increasing revenues from non-interest sources. 例文帳に追加

株式公開の場合と異なり、社債は銀行借入と同様に負債であり、金利支払い負担も生じるが、中小企業の社債発行額がここ数年増加しているのは、〔1〕固定金利で比較的長期の調達ができることから、設備投資等の資金調達コストが確定でき、投資計画・事業計画が立てやすくなる面があること、〔2〕私募債の受託・引受は、投資家としての視点から行われるため、発行可能な企業は優良企業に限られる。したがって、中小企業においては私募債を発行することにより企業イメージが向上し、金融機関との金利交渉、貸出条件交渉が有利になるだけでなく、企業としての信用力向上にも寄与し、取引先へのアピールや人材確保の面からもメリットがあると考えられること（株式公開前の企業では、IRの観点から私募債発行を行うこともある）、〔3〕金融機関においても、社債発行に係る手数料を徴求できることから、非金利収入の増加という観点から力を入れていること、等が勘案されているのではないだろうか。 - 経済産業省

Article 139-7 The provisions of Article 680 through Article 701 of the Companies Act shall apply mutatis mutandis to Investment Corporation Bonds, Creditors of an Investment Corporation, Investment Corporation Bonds Registries, and Investment Corporation Bond Certificates where the Investment Corporation issues such Investment Corporation Bonds. In this case, the term "the preceding Article" in Article 680, item (ii) of that Act shall be deemed to be replaced with "Article 139-6 of the Investment Corporations Act," the phrase "items (iii) through (viii) of Article 676" in Article 681, item (i) of the Companies Act shall be deemed to be replaced with "Article 139-3, paragraph (1), item (iii) through item (viii) of the Investment Corporations Act," the phrase "its head office (or, in case a manager of Bond Registry is appointed, its business office)" in Article 684, paragraph (1) of the Companies Act shall be deemed to be replaced with "the business office of an Administrator of the Investors' Registry, etc. as set forth in Article 166, paragraph (2), item (viii) of the Investment Corporations Act," the term "the court" in Article 684, paragraph (4) and paragraph (5) of the Companies Act shall be deemed to be replaced with "the Prime Minister," the term "item (vii) of Article 676" in Article 698 of the Companies Act shall be deemed to be replaced with "Article 139-3, paragraph (1), item (vii) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Office Ordinance. 例文帳に追加

第百三十九条の七　会社法第六百八十条から第七百一条までの規定は、投資法人が投資法人債を発行する場合における投資法人債、投資法人債権者、投資法人債原簿又は投資法人債券について準用する。この場合において、同法第六百八十条第二号中「前条」とあるのは「投資法人法第百三十九条の六」と、同法第六百八十一条第一号中「第六百七十六条第三号から第八号まで」とあるのは「投資法人法第百三十九条の三第一項第三号から第八号まで」と、同法第六百八十四条第一項中「その本店（社債原簿管理人がある場合にあっては、その営業所）」とあるのは「投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人の営業所」と、同条第四項及び第五項中「裁判所」とあるのは「内閣総理大臣」と、同法第六百九十八条中「第六百七十六条第七号」とあるのは「投資法人法第百三十九条の三第一項第七号」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(x) Over-the-Counter Transactions of Securities-Related Derivatives (limited to those that are settled through giving and receiving the difference in the case where the securities pertaining to that Over-the-Counter Transactions of Securities-Related Derivatives fall under the category of monetary claims that are indicated in the form of certificates as prescribed in item (iv) and are not Short-Term Company Bonds, etc.; the same shall apply in the following item) (except those which are carried out for the investment of assets); and 例文帳に追加

十　有価証券関連店頭デリバティブ取引（当該有価証券関連店頭デリバティブ取引に係る有価証券が第四号に規定する証書をもって表示される金銭債権に該当するもの及び短期社債等以外のものである場合には、差金の授受によって決済されるものに限る。次号において同じ。）（資産の運用のために行うものを除く。） - 日本法令外国語訳データベースシステム

(4) The business listed in paragraph (1), item (iv) concerning the monetary claims indicated on the certificates prescribed in the same item which fall under securities and the business listed in the same paragraph, item (iv)-3 concerning Short-Term Bonds, etc. shall include the business of carrying out acts listed in Article 2, paragraph (8), items (i) to (vi) inclusive and items (viii) to (x) inclusive (Definitions) of the Financial Instruments and Exchange Act. 例文帳に追加

４　第一項第四号に掲げる業務には同号に規定する証書をもって表示される金銭債権のうち有価証券に該当するものについて、同項第四号の三に掲げる業務には短期社債等について、金融商品取引法第二条第八項第一号から第六号まで及び第八号から第十号まで（定義）に掲げる行為を行う業務を含むものとする。 - 日本法令外国語訳データベースシステム

Article 155 (1) Before a Specific Purpose Company issuing Specified Short-Term Bonds changes its Asset Securitization Plan through a Resolution for Changing the Plan, such Specific Purpose Company shall fix a period longer than two weeks and give public notice to the effect that notice of any dissent to the changes must be given within said period, by more than one month prior to the date of the general meeting of members that is to adopt said Resolution for Changing the Plan. 例文帳に追加

第百五十五条　特定短期社債を発行している特定目的会社は、計画変更決議により資産流動化計画の変更をするときは、当該計画変更決議を行う社員総会の会日の一箇月前までに、二週間以上の期間を定め、かつ、その変更に反対するときは当該期間内にその旨を通知すべきことを公告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

vii) Sale and purchase of securities (excluding those that are monetary claims that are indicated in the form of certificates as provided in item (x) and short term company bonds, etc.; hereinafter the same shall apply in item (x)-2 and item (xi)) (excluding such sale and purchase of securities that fall under the category of transactions of securities-related derivatives) or transactions of securities-related derivatives (limited to those carried out for the purpose of investment or to the intermediary service of securities transactions on receiving written orders 例文帳に追加

七　有価証券（第十号に規定する証書をもつて表示される金銭債権に該当するもの及び短期社債等を除く。第十号の二及び第十一号において同じ。）の売買（有価証券関連デリバティブ取引に該当するものを除く。）又は有価証券関連デリバティブ取引（投資の目的をもつてするもの又は書面取次ぎ行為に限る。） - 日本法令外国語訳データベースシステム

xix) Over-the-counter transactions of securities-related derivatives (limited to those that are settled by paying or receiving the differences, in the case where the securities subject to said over-the-counter transactions of securities-related derivatives fall under the category of monetary claims indicated in the form of certificates as prescribed in item (x) and those that are not short term company bonds, etc.; the same shall apply in the following item) (excluding those that fall under the activities set forth in item (vii) 例文帳に追加

十九　有価証券関連店頭デリバティブ取引（当該有価証券関連店頭デリバティブ取引に係る有価証券が第十号に規定する証書をもつて表示される金銭債権に該当するもの及び短期社債等以外のものである場合には、差金の授受によつて決済されるものに限る。次号において同じ。）（第七号に掲げる事業に該当するものを除く。） - 日本法令外国語訳データベースシステム

(5) The activities set forth in paragraph (2), item (x) shall include the activities of conducting the acts listed in Article 2, paragraph (8), items (i) to (vi) and items (viii) to (x) (Definitions) of the Financial Instruments and Exchange Act for those monetary claims indicated in the form of certificates as prescribed in the same item that fall under the category of securities, and the activities set forth in item (x-iii) of the same paragraph shall include such activities for short term company bonds, etc. 例文帳に追加

５　第二項第十号の事業には同号に規定する証書をもつて表示される金銭債権のうち有価証券に該当するものについて、同項第十号の三の事業には短期社債等について、金融商品取引法第二条第八項第一号から第六号まで及び第八号から第十号まで（定義）に掲げる行為を行う事業を含むものとする。 - 日本法令外国語訳データベースシステム

(4) With respect to profit from redemption of specified short-term national government bonds to be received by a foreign corporation, which is the trustee of a foreign investment trust prescribed in Article 5-2(2), for the trust property under the said foreign investment trust, the provision of the preceding paragraph shall apply only where the said foreign investment trust is a qualified foreign securities investment trust prescribed in Article 5-2(2). 例文帳に追加

４　前項の規定は、第五条の二第二項に規定する外国投資信託の受託者である外国法人が当該外国投資信託の信託財産につき支払を受ける特定短期国債の償還差益については、当該外国投資信託が同項に規定する適格外国証券投資信託である場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(ii) Sales and purchase of securities (excluding securities that fall under the category of monetary claims indicated in the form of certificates as prescribed in item (v) and Short-Term Bonds, etc.; hereinafter the same shall apply in items (v)-2 and (vi)) (excluding sales and purchase that fall under the category of Transactions of Securities-Related Derivatives) or Transactions of Securities-Related Derivatives (limited to those for the purpose of investment or Brokerage with Written Orders); 例文帳に追加

二　有価証券（第五号に規定する証書をもつて表示される金銭債権に該当するもの及び短期社債等を除く。第五号の二及び第六号において同じ。）の売買（有価証券関連デリバティブ取引に該当するものを除く。）又は有価証券関連デリバティブ取引（投資の目的をもつてするもの又は書面取次ぎ行為に限る。） - 日本法令外国語訳データベースシステム

(xvi) Over-the-Counter Transactions of Securities-Related Derivatives (limited to those that are settled through giving and receiving the difference in the case where the securities pertaining to that Over-the-Counter Transactions of Securities-Related Derivatives fall under the category of monetary claims that are indicated in the form of certificates as prescribed in item (v) and are not Short-Term Bonds, etc.; the same shall apply in the following item) (excluding transactions that fall under the category of business specified in item (ii)); and 例文帳に追加

十六　有価証券関連店頭デリバティブ取引（当該有価証券関連店頭デリバティブ取引に係る有価証券が第五号に規定する証書をもつて表示される金銭債権に該当するもの及び短期社債等以外のものである場合には、差金の授受によつて決済されるものに限る。次号において同じ。）（第二号に掲げる業務に該当するものを除く。） - 日本法令外国語訳データベースシステム

(6) The business listed in paragraph (2)(v) shall include the business of carrying out the acts listed in Article 2(8)(i) to (vi) inclusive and (viii) to (x) inclusive (Definitions) of the Financial Instruments and Exchange Act for monetary claims that are indicated in the form of certificates as prescribed in paragraph 2(v) and that fall under the category of securities, and the business set forth in paragraph (2)(v)-3 shall include the business of carrying out such acts for Short-Term Bonds, etc. 例文帳に追加

６　第二項第五号に掲げる業務には同号に規定する証書をもつて表示される金銭債権のうち有価証券に該当するものについて、同項第五号の三に掲げる業務には短期社債等について、金融商品取引法第二条第八項第一号から第六号まで及び第八号から第十号まで（定義）に掲げる行為を行う業務を含むものとする。 - 日本法令外国語訳データベースシステム

(18) The term "Banking Services" as used in this Act means business activities engaged in under the provisions of Article 10 and Article 11 by a Bank and business activities engaged in thereby under the provisions of Secured Bonds Trust Act (Act No. 52 of 1905) and Bank Agency Services carried out by a person engaged in Bank Agency Services on behalf of the Bank. 例文帳に追加

１８　この法律において「銀行業務」とは、銀行が第十条及び第十一条の規定により営む業務並びに担保付社債信託法（明治三十八年法律第五十二号）その他の法律により営む業務並びに当該銀行のために銀行代理業を営む者が営む銀行代理業をいう。 - 日本法令外国語訳データベースシステム

So far, we have been committed to taking various measures such as introduction of the JGB Market Special Participants System and new bond products. With a view to ensuring stable and smooth financing and reducing medium- to long-term financing costs, we will continue our efforts to enhance debt management policy, through the issuance of bonds according to market needs and trends and the diversification of JGB instruments and the composition of JGB holders.例文帳に追加

これまでも、国債市場特別参加者制度や新商品の導入等各種施策の実施に鋭意取り組んでまいりましたが、今後とも、国債の確実かつ円滑な消化、中長期的な調達コストの抑制を図るため、市場のニーズや動向等を踏まえた国債の発行、商品性・保有者層の多様化等、国債管理政策の一層の充実に努めてまいります。 - 財務省

The multifunctional anionic polymerization initiator having excellent long-term storage stability is provided, by a production method for copolymerizing a living anionically polymerizable monomer and a polyvinyl aromatic monomer by using an organolithium compound at a reaction highest temperature of at least 75°C or higher in the presence of a compound having two or more ether bonds in one molecule.例文帳に追加

１分子中に２個以上のエーテル結合を有する化合物の存在下、反応最高温度が少なくとも７５℃以上で、有機リチウム化合物を用いてリビングアニオン重合可能な単量体及びポリビニル芳香族系単量体を共重合する製造方法によって、長期期間の貯蔵安定に優れる多官能アニオン重合開始剤を提供する。 - 特許庁

In the middle of April, the share prices had declining trend due to concerns over performances of US companies in the face of crude oil price amounting to US$112 per barrel and depreciation of US bonds in long-term forecast. However, share prices in major countries recovered again on April 20 responding to the positive feelings generated due to positive US corporate financial statements and improvement in sales of resalable housing in the United States in March.例文帳に追加

4 月中旬には、原油112 ドル台乗せを受けた米企業業績懸念の高まり、米国債の長期格付見通しの引き下げ等を背景に再び下落傾向となったが、4 月20 日には、米国における企業決算が好感されたこと、米国の3月の中古住宅販売が改善したことを受けて、主要国株価はもちなおした。 - 経済産業省

Over the past five years as well, China is sustaining stable high growth, such as maintaining a yearly average real GDP growth rate of 7.9 percent against a backdrop of infrastructure-building investment through long-term government bonds issued each year since 1998; measures to increase consumption, including a salary hike for civil servants; and a rapid increase in foreign direct investment as a positive outcome of China’s accession into the WTO and the accompanying expansion of exports.例文帳に追加

直近の５年間においても、1998年以来６年連続で発行されている長期国債によるインフラ建設投資、公務員の給与引上げ等の消費拡大策、WTO加盟を好感した外資の直接投資の急増及びそれに伴う輸出の拡大等を背景に、年平均7.9％の実質GDP成長率を維持する等、安定的な高成長を持続している。 - 経済産業省

In order to halt such a slowdown in growth, since the second half of 1998, the Chinese government has shifted its focus of economic policy from curbing inflation to increasing domestic demand, reducing interest rates several times. The government also undertook an active fiscal policy of issuing additional long-term construction bonds, with the goal being the expansion of public investment and private sector consumption.例文帳に追加

こうした成長鈍化に歯止めをかけるため、政府は1998年の後半から、経済政策の重点をインフレ抑制から内需拡大策へと転換し、数度にわたる金利引下げとともに、長期建設国債の追加発行による積極財政政策を実施して、公共投資や民間消費の拡大を図った。 - 経済産業省

When FRB decided to additionally purchase US$600 billion long term national bonds as an additional monetary easing policy*5 in November 2010, France stated*6 that "Euro is encumbered by FRB?s movement", and Germany criticized*7 that "it does not make any sense that American FRB criticizes Yuan's operation by China, while it artificially reduces the value of dollar by reprinting the greenback".例文帳に追加

米FRB が、2010 年11 月、追加金融緩和策*5として6,000 億ドルに上る長期国債の追加購入を決定すると、フランスからは「FRB の動きからユーロが圧迫されている」との発言が*6、また、ドイツからは「中国の人民元操作を批判する米国のFRB が、ドル紙幣増刷で人為的にドルの価値を引き下げていてはつじつまがあわない」といった批判*7がなされた。 - 経済産業省

However, the economy declined considerably due to harsh fiscal restraint, and other factors, and it gradually became evident that it would be difficult for the government to achieve its fiscal reconstruction goals with the reduced tax revenues. Subsequently, there was a fast-growing concern in the market that not only would it be difficult for Greece to achieve its financing through issuance of long-term government bonds in 2012,but also that the ?110 billion support would result in shortages of funds sooner or later, forcing that country to restructure its debts.例文帳に追加

しかし厳しい財政引締めなどにより景気が大きく落ち込み、税収減から財政再建目標の達成が困難であることが徐々に判明する中、同国の2012年の長期国債発行による資金調達は困難であるばかりか、1,100億ユーロの支援では早晩資金不足に陥り債務再編を余儀なくされるとの懸念が市場で急速に高まっていった。 - 経済産業省

Being led by United States of America, the monetary easing policy was advanced in the advanced economies, and abundant supply of money were flowing into the emerging economies, which were maintaining a high growth rate. Then, the foreign reserve increased in the emerging economies, and soon they started to invest in National Bonds circulated by advanced economies, mainly by the United States of America. This created a reverse cycle as funds from the emerging economies flowed back to the advanced economies. And it strengthened downward pressure to their long-term interest rate.例文帳に追加

米国を中心に先進国で金融緩和が進められ、潤沢となったマネーが高成長を維持する新興国に流入する一方、新興国では外貨準備が拡大し、その運用先として米国を始めとする先進国の国債への投資が進むと、先進国に資金が還流し、長期金利の押し下げ圧力が働く。 - 経済産業省

4. Of the total asset value of the trust property, any securities, etc. (except national government bonds, government guaranteed bonds, and call loans with five or less days (except closed days of companies entrusted with the said securities investment trust that give loans) left to become due; hereinafter referred to as "the specific call loans" in this item) issued or dealt with by any one juridical person or other organ (hereinafter referred to as "juridical person, etc." in this item) that are long-term investment securities with the second or higher grade of the specific rating given by two or more designated rating organizations, short-term investment securities with the first grade of the specific rating given by two or more designated rating organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating (hereinafter referred to as "the qualified securities, etc.") shall account for 5 percent or less of the values that form the basis of calculation of the total asset value of the trust property. 例文帳に追加

（４）　信託財産の総額のうちに、一の法人その他の団体（以下この号において「法人等」という。）が発行し、又は取り扱う有価証券等（国債証券、政府保証債及び返済までの期間（貸付けを行う当該証券投資信託の受託者である会社が休業している日を除く。）が五日以内のコールローン（以下この号において「特定コールローン」という。）を除く。）であつて、二以上の指定格付機関から特定格付のうち第二位以上の特定格付が付与された長期有価証券及び特定格付のうち第一位の特定格付が付与された短期有価証券並びに証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたもの（以下この号において「適格有価証券等」という。）の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の五以下であること。 - 日本法令外国語訳データベースシステム

(3) Corporation tax shall not be imposed with respect to any profit from redemption prescribed in Article 41-12(7) (referred to in the next paragraph as "profit from redemption") to be received by a foreign corporation with regard to specified short-term government or company bonds prescribed in Article 41-12(9) which are listed in Article 41-12(9)(i) to (viii) (referred to in the next paragraph as "specified short-term government bonds"); provided, however, that this shall not apply to such profit from redemption to be received by a foreign corporation having permanent establishments in Japan, which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

３　外国法人が第四十一条の十二第九項に規定する特定短期公社債のうち同項第一号から第八号までに掲げるもの（次項において「特定短期国債」という。）につき支払を受ける同条第七項に規定する償還差益（次項において「償還差益」という。）については、法人税を課さない。ただし、当該償還差益のうち、国内に恒久的施設を有する外国法人が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、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

(i) Short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act; the same shall apply in the next item) listed in item (i) to item (viii) of the said paragraph: Entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 41-12(9) of the Act; hereinafter the same shall apply through to Article 26-20) where entries or records under the book-entry transfer system are not made in an account established by a foreign intermediary (meaning a foreign intermediary prescribed in Article 41-12(12) of the Act; hereinafter the same shall apply through to Article 26-20) other than a qualified foreign intermediary prescribed in Article 5-2(5)(iv) of the Act 例文帳に追加

一　短期公社債（法第四十一条の十二第九項に規定する短期公社債をいう。次号において同じ。）で同項第一号から第八号までに掲げるもの　法第五条の二第五項第四号に規定する適格外国仲介業者以外の外国仲介業者（法第四十一条の十二第十二項に規定する外国仲介業者をいう。以下第二十六条の二十までにおいて同じ。）により開設された口座において振替記載等（法第四十一条の十二第九項に規定する振替記載等をいう。以下第二十六条の二十までにおいて同じ。）が行われない場合における振替記載等 - 日本法令外国語訳データベースシステム

All committee members agreed with the government’s intention to issue high credit ultra-long-term bonds of which global demand has been rising. In addition, they agreed that the 3government should take into consideration the accountability to taxpayers. Lively discussions were held on how to establish the model to honor suchconsiderations. Furthermore, some members indicated that it is a landmark event for an academic discipline that a gigantic government bond issuer such as Japan explicitly utilizes the methodology of financial engineering in actual practice to issue ultra-long-term bonds. 例文帳に追加

研究会においては、国債発行当局が世界的に需要の高まっている信用力の高い超長期債の発行や、国債発行当局が納税者に対するアカウンタビリティを考えた発行を検討している点について、全メンバーより完全な賛同を得て、そのための金利推定モデルを如何に構築すべきかについて活発な議論が行われた。また、海外の研究者からは、日本のように極めて大きな国債発行体が、市場の注目を集める超長期債の発行に当たり金融工学の手法を明示的に実務に活用することは、金融工学という学問分野にとっても画期的なことであるという指摘もなされた。 - 財務省

(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