Time valueの部分一致の例文一覧と使い方
該当件数 : 16295件
As already mentioned in the previous section, answering to a question in a survey by Japan Economic Foundation regarding the future direction of market development, nearly 30% of the Japanese manufacturers of goods and services in the market for emerging countries selected, “Maintaining function and quality plus price reduction”, and on the downward trend over 30% selected “High value-addition strategy through improvement of function, performance, and quality” while on the upward trend, “Maintaining quality and function plus short delivery time” was selected by over 10%, and again, with a downward trend, “Limiting function and quality plus price reduction” was selected by over 20%, and the same was with the upward trend.例文帳に追加
既に前節でみた通り、国際経済交流財団の調査によると、我が国製造業の新興国市場開拓に向けた商品サービス等の開発方法の今後の方向性として、「機能・品質維持+低価格化」が3 割弱で足下低下基調、「機能・性能・品質向上による高付加価値戦略」が3 割強で足下上昇基調、「品質・機能維持+短納期化」は1 割強で低下基調、「機能・品質抑制+低価格化」が2 割強で上昇基調となっている。 - 経済産業省
To be eligible for registration, a trademark must be capable of distinguishing its proprietor’s goods from those of others. A mark that denotes either alone or with only few alterations or additions, the kind, quality, quantity, use, price or place or time of manufacture of the goods shall not, as such, be regarded as distinctive. Neither shall a mark be regarded as distinctive, if it is solely composed of a form that is characteristic of the goods, necessary for achieving a technical result or that substantially increases the value of the goods. In assessing whether a trademark possesses distinguishing power, all the factual circumstances shall be borne in mind, particularly the length of time and extent to which the mark has been used. 例文帳に追加
商標は,登録を受けるためには,その所有者の商品を他人の商品から識別できるものでなければならない。商品の種類,品質,数量,用途,価格,生産場所若しくは生産時期のみを表示するか又はそれに若干の変更若しくは付加を加えたに過ぎない標章は,識別性を有するとは認められない。また,商品の技術的効果を実現するのに必要な商品の特徴である形態又は商品の価値を実質的に増す形態のみで構成されている標章も,識別性を有するとは認められない。商標が識別性を有するか否かを判断する際は,すべての事情,特に当該標章が使用されている期間と程度を考慮しなければならない。 - 特許庁
Article 840 (1) When a judgment upholding a claim relating to an Action Seeking Invalidation of a New Share Issue becomes final and binding, the relevant Stock Company shall pay, to the shareholders of such shares as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company is a Company Issuing Share Certificates, the Stock Company may request such shareholders to return the old share certificates representing such shares (meaning the share certificates representing the shares that became ineffective pursuant to the provisions of the preceding Article; hereinafter the same shall apply in this Section) in exchange for the payment of such monies. 例文帳に追加
第八百四十条 新株発行の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該株式に係る株主に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該株式会社が株券発行会社であるときは、当該株式会社は、当該株主に対し、当該金銭の支払をするのと引換えに、当該株式に係る旧株券(前条の規定により効力を失った株式に係る株券をいう。以下この節において同じ。)を返還することを請求することができる。 - 日本法令外国語訳データベースシステム
(1) Trademarks may not be registered where they consist solely of signs that are not distinctive, in particular: - that have become the customary designation for goods of a particular type; -that are symbols or terms in common use; -that specify the type, quality, quantity, properties, function or value of the goods, or the place and time of their manufacture or sale; - that represent life-size or schematic picture of goods for which the registration is sought; -that represent solely colors. These signs may be used as unprotected elements of a trademark if they are not predominant.例文帳に追加
(1) 次に掲げる商標は、独自性がない単なる標章で構成されるため登録することができない。-特定の商品の慣例的名称となっているもの -一般に使用される記号または用語であるもの - 商品の型、品質、数量、特徴、機能、価値、製造または販売の場所と時間を指定するもの -登録を求める商品の実物大または概要の図を表すもの -単に色を表すだけのもの このような標章が主要な要素ではない場合は、商標の保護を受けない要素として使うことができる。 - 特許庁
The proprietor of a trade mark is not entitled to prohibit third persons from using in the course of the trade their name and surname, corporate name or name or address, indications concerning the kind, quality, quantity, intended purpose, value, geographical origin, the time of production of goods or of rendering of services, or other characteristics of goods or services, a sign where it is necessary to indicate the intended purpose of a product or service, in particular as accessories or spare parts, provided they use them in accordance with honest commercial practices, good morals and competition rules. 例文帳に追加
商標の所有者は,誠実な取引習慣,道徳又は健全な競争原則に従って使用されている限り,第三者が取引過程において次に掲げるものを使用することを禁止する権利を有さない。当該第三者の姓名,企業名称,商号又は住所,商品の種類,品質,数量,用途,価値,原産地,製造時期又はサービスの提供時期,又は商品若しくはサービスのその他の性質,商品若しくはサービスの用途,特に付属品若しくはスペア部品としての用途を指摘するのに必要な標識。 - 特許庁
(1) The following shall not be registered: (a) signs which do not satisfy the definition of a trade mark in section 2(1); (b) trade marks which are devoid of any distinctive character; (c) trade marks which consist exclusively of signs or indications which may serve, in trade, to designate the kind, quality, quantity, intended purpose, value, geographical origin, the time of production of goods or of rendering of services, or other characteristics of goods or services; and (d) trade marks which consist exclusively of signs or indications which have become customary in the current language or in the bona fide and established practices of the trade.例文帳に追加
(1)次のものは登録されない。(a)第2条(1)の商標の定義を満たさない標章 (b)識別性のある特徴を欠く商標 (c)取引において種類,品質,数量,用途,価格,原産地,商品の製造若しくはサービスの提供の時期又は商品若しくはサービスのその他の特徴を指定することができる標章又は表示で専ら構成される商標,及び (d)現行の言語において又は誠実かつ確立した取引の慣行において慣例となった標章又は表示で専ら構成される商標 - 特許庁
(1) The proprietor of the trade mark is not entitled to prohibit third persons from using in the course of the trade their name and surname, corporate name or name or address, indications concerning the kind, quality, quantity, intended purpose, value, geographical origin, the time of production of goods or of rendering of services, or other characteristics of goods or services and a sign necessary to indicate the intended purpose of products or services, in particular as accessories or spare parts, provided they use them in accordance with honest commercial practices, good morals and competition rules.例文帳に追加
(1) 商標の所有者は,第三者が自らの姓名,法人名称若しくは名称若しくは宛先,商品の種類,品質,数量,用途,価格,原産地,生産時期,サービスの提供時期,又は商品又はサービスのその他の特性に関する表示,及び生産品又はサービスの(特に付属品又は予備部品としての)用途を表示するのに必要な標識を業として使用することを禁止することはできない。ただし,このことは,第三者が誠実な商慣行,良俗及び競争規則に従ってこれらを使用する場合に限る。 - 特許庁
The rights conferred by a trademark shall not entitle the owner to prohibit a third party from using, in the course of trade, his own name and address, indications concerning the kind, quality, intended purpose, value, geographical origin, time of production of the goods or of rendering of the service, or other characteristics of the goods or service or from using the trademark where it is necessary to indicate the intended purpose of a product or service, in particular as accessories or spare parts. 例文帳に追加
商標により与えられる権利は,商標所有者に対し,第三者が取引過程において,所有者の名称及び住所,商品若しくはサービスの提供の種類,品質,意図される目的,価値,原産地,製造時期に関する表示,又は商品若しくはサービスのその他の特徴に関する表示を用いること,若しくは製品若しくはサービスの意図された目的(特に付属品又は予備部品として)を表示することが必要な場合において当該商標を使用することを禁止する権限を与えるものではない。 - 特許庁
(2) Where a judgment upholding a request under the provisions of the preceding paragraph has become final and binding, if a creditor (excluding one who is the settlor) who has a claim pertaining to an obligation covered by the trust property had no knowledge at the time when the creditor acquired the claim of the fact that would harm the creditor, the settlor shall be liable to perform the obligation covered by the trust property to the creditor who holds such a claim; provided, however, that such performance shall be limited to the value of the property to be transferred from the trustee to the settlor by reason of the rescission under the provisions of said paragraph. 例文帳に追加
2 前項の規定による請求を認容する判決が確定した場合において、信託財産責任負担債務に係る債権を有する債権者(委託者であるものを除く。)が当該債権を取得した時において債権者を害すべき事実を知らなかったときは、委託者は、当該債権を有する債権者に対し、当該信託財産責任負担債務について弁済の責任を負う。ただし、同項の規定による取消しにより受託者から委託者に移転する財産の価額を限度とする。 - 日本法令外国語訳データベースシステム
(i) if the goods (excluding rights to use a facility or to receive offer of services; hereinafter the same shall apply in this paragraph) or the rights were returned the amount of an ordinary royalty for the goods or the amount equivalent to the interest that can normally be gained through exercising the rights (when an amount deducting the market value for the goods or the rights at the time of their return from the amount equivalent to their selling price exceeds the amount of an ordinary royalty or the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply); 例文帳に追加
一 当該商品(施設を利用し及び役務の提供を受ける権利を除く。以下この項において同じ。)又は当該権利が返還された場合 当該商品の通常の使用料の額又は当該権利の行使により通常得られる利益に相当する額(当該商品又は当該権利の販売価格に相当する額から当該商品又は当該権利の返還された時における価額を控除した額が通常の使用料の額又は当該権利の行使により通常得られる利益に相当する額を超えるときは、その額) - 日本法令外国語訳データベースシステム
Article 148 (1) Where there exist any security interests prescribed in Article 53(1) (hereinafter referred to as "security interest" in this Article, the following Article, and Article 152), at the time of commencement of rehabilitation proceedings, against the rehabilitation debtor's property, if said property is indispensable for the continuation of the rehabilitation debtor's business, the rehabilitation debtor, etc. may file a petition to the court for permission for causing all security interests that exist on said property to be extinguished by paying to the court the amount of money equivalent to the value of said property. 例文帳に追加
第百四十八条 再生手続開始の時において再生債務者の財産につき第五十三条第一項に規定する担保権(以下この条、次条及び第百五十二条において「担保権」という。)が存する場合において、当該財産が再生債務者の事業の継続に欠くことのできないものであるときは、再生債務者等は、裁判所に対し、当該財産の価額に相当する金銭を裁判所に納付して当該財産につき存するすべての担保権を消滅させることについての許可の申立てをすることができる。 - 日本法令外国語訳データベースシステム
A. In calculating the value of the risk equivalent, the Financial Instruments Business Operator should use a coupon rate calculated in a reasonable manner in light of the prevailing rate in the secondary market at the time of the calculation, or use the coupon rate on the most recent government bond with the same maturity and the same issuance format with the relevant government bond (in the case of a government bond whose coupon rate is determined through the formula “standard interest rate . α of the previous bond,” “the most recent standard interest rate . α”) as a provisional coupon rate, and the same calculation method should continue to be used. 例文帳に追加
イ.リスク相当額の算出に当たっては、算出時点の流通市場における実勢価格を考慮して合理的に算定された利率、又は当該取引の対象となる国債と償還年限及び発行形式が同一である国債の直近発行例における表面利率(利率が「基準金利-α」により決定される国債については、「直近の基準金利-前回債の α」)を、仮の表面利率として利用するものとし、その際、当該計算方法については、継続して使用すること。 - 金融庁
An optical information reproducing device (2) that reproduces data by irradiating an optical disc (1), which is an information recording medium, with laser light, the optical information reproducing device comprising: rotating device (4) which rotates the optical disc, and detecting device (3) which detects a data error, wherein, data is reproduced by rotating the optical disc by means of the said rotating device at the maximum rotational speed in the beginning (see page 33, line 1-9);data is reproduced by reducing the rotational speed by means of the said rotating device each time when the said detecting device detects a data error (in the case the predetermined value of error corrections is 1 (one)) in reproducing data (see page 33, line 15 - page 34, line 2); data is reproduced by rotating the optical disc at the unchanged rotational speed when the said detecting device doesn’t detect a data error (in the case the predetermined value of error corrections is 1 (one)). 例文帳に追加
情報記録媒体である光ディスク(1)にレーザ光を照射してデータの再生を行う光学的情報再生装置(2)において、データエラーが生じたことを検知する検知手段(3)とを備え、初期設定では回転手段により最大回転数で光ディスクを回転させながらデータの再生を行い(第33頁第1-9行参照)、データの再生を行っている途中で前記検知手段によりデータエラーを検知する度に(誤り訂正回数の所定値が1である場合)回転手段により回転数を低下させてデータの再生を行い(第33頁第15行-第34頁第2行)、検知手段によりデータエラーを検知しないときは、そのままの回転数で光ディスクを回転させてデータの再生を行う(誤り訂正回数の所定値が1である場合)ことを特徴とする光学的情報記録再生装置。 - 特許庁
(1) In the absence of any provisions to the contrary in any contract of employment or for the execution of work, the rights to a patent for an invention made in the performance of such contract of employment or in the execution of such work shall be deemed to accrue to the employer, or the person who commissioned the work, as the case may be: Provided that where the invention acquires an economic value much greater than the parties could reasonably have foreseen at the time of concluding the contract of employment or for the execution of work, as the case may be, the inventor shall be entitled to equitable remuneration which may be fixed by the Court in the absence of agreement between the parties.例文帳に追加
(1)雇用契約又は業務遂行契約に別段の規定がない場合は,その雇用契約の履行又はその業務の遂行によって行われた発明に関して特許を受ける権利は,使用者又は場合により業務委託者に属するとみなす。 ただし,その発明が,雇用契約又は場合により業務遂行契約が締結されたときに当事者が合理的に予想することができたものよりも遥かに大きな経済的価値を獲得した場合は,発明者は,公正な報酬を受ける権利を有するものとし,当事者間に合意が成立しない場合は,裁判所がその報酬を定めることができる。 - 特許庁
Sec.148 Use of Indications by Third Parties for Purposes Other than those for which the Mark is Used Registration of the mark shall not confer on the registered owner the right to preclude third parties from using bona fide their names, addresses, pseudonyms, a geographical name, or exact indications concerning the kind, quality, quantity, destination, value, place of origin, or time of production or of supply, of their goods or services: Provided, That such use is confined to the purposes of mere identification or information and cannot mislead the public as to the source of the goods or services.例文帳に追加
第148条 標章を使用する目的以外の目的のための第三者による表示の使用 標章の登録によっては,登録された権利者に対して,第三者が善意で自己の名称,住所若しくは居所,筆名,若しくは地理的名称,又は自己の商品若しくはサ-ビスの種類,質,量,用途,価格,原産地,若しくは製造若しくは提供の時期に関する正確な表示を使用することを防止する権利は与えられない。ただし,その使用は,単なる特定又は情報のために限られ,かつ,当該商品又はサ-ビスの出所について公衆を誤認させることがないものであることを条件とする。 - 特許庁
Provided that they are acting in good faith and that the use does not constitute use as a trademark, third parties may, without the consent of the owner of the registered mark, make use of the following in market dealings: their own name, address or pseudonym, a geographical name or any other specific designation relating to the kind, quality, quantity, purpose, value, place of origin or time of production of goods or rendering of services or other characteristics thereof, provided that such use is confined to identification or information purposes and is not liable to mislead the public as to the source of the goods or services.例文帳に追加
その行為が誠実なものでありかつ商標として使用するものでない限り,第三者は次に掲げるものを市場取引において登録標章の所有者の同意を得ることなく使用することができる。自己固有の名称,住所若しくは雅号,地理的名称,商品又はサービスの種類,質,数量,目的,価値,原産地又は生産若しくは提供の時に関する表示,及び商品又はサービスに関するその他の特徴。ただし,そのような使用は同定若しくは情報提供目的のものに限られかつ商品又はサービスの出所に関して公衆の誤解を生じさせる虞がないことを条件とする。 - 特許庁
A registered trade mark is not infringed by-- (a) the use by a person of his own name or address or the name of his place of business; (b) the use by a person of the name of his predecessor in business or the name of his predecessor’s place of business; (c) the use of signs which serve to designate the kind, quality, quantity, intended purpose, value, geographical origin, time of production of goods or rendering of services, or other characteristics of goods or services; or (d) the use of the trade mark where it is necessary to indicate the intended purpose of goods or services (for example, as accessories or spare parts), provided the use is in accordance with honest practices in industrial or commercial matters. 例文帳に追加
登録商標は,次の使用により侵害されない。 (a) ある者による自己の名称又は宛先又は営業地名の使用 (b) ある者による営業における前主の名称又は前主の営業地名の使用 (c) 商品若しくはサービスの種類,品質,数量,用途,価格,原産地,生産若しくは提供時期,又はその他の特徴を指定するに資する標識の使用,又は(d) 商品又はサービスの用途を表示するために必要な場合の商標の使用(例えば,付属品又は予備部品として) ただし,使用が工業又は商業事項における誠実な慣行に従う場合に限る。 - 特許庁
Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article. 例文帳に追加
第二十六条の十二 法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額(買入消却が行われる場合には、その買入金額。以下この項において同じ。)を控除した金額(当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額)に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム
Perform a measurement of volume radioactivity standard , etc., to estimate the measurement result X, and the standard deviation of measurement result originating in the counting error σXt. Sample vessels and measurement time shall be set so that the value X/σX at the standard limit becomes 10 or larger. Perform another measurement of an empty vessel under the conditions set above to confirm that the detection limit is equal to or below 1/5 of the standard limit. Calculate the measurement result X, σX, and the detection limit according to the method described in “Gamma-ray Spectrometry using Germanium Semiconductor Detectors” of MEXT's Radiation Measurement Method Series 7 or an internationally accepted method.例文帳に追加
標準線源等を測定し、測定結果X 及び測定結果に伴う計数誤差による標準偏差σX の推定値を得る。基準値濃度における X/σX が10 以上となるように、試料容器及び測定時間を設定する。また、測定容器のみのブランクを設定した条件で測定し、検出限界値が基準値の1/5 の濃度以下であることを確認する。測定結果X、σX、及び検出限界値の算出方法は「文部科学省編放射能測定シリーズNo.7 ゲルマニウム半導体検出器によるガンマ線スペクトロメトリー」に記載の方法、あるいは国際的に認められた方法に従う。 - 厚生労働省
(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners to receive an in kind distribution of Portfolio Securities (including non-money consideration acquired by the Partnership from the Disposition of Portfolio Securities, in kind dividends or share splits) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Partners and any Withdrawing Partners their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the total amount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (which is, in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to (a) in the case of a Partner, their respective Interest Amount or (b) in the case of a Withdrawing Partner, their respective Interest Amount at the time of the withdrawal of such Withdrawing Partner, to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute to the Partners and any Withdrawing Partners the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and(iv) other matters as required to determine the appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding a Number of Partnership Units equal to [ ]% or more of the aggregate Number of Partnership Units of all of the Limited Partners. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加
3. 前項に規定する金銭の分配のほか、無限責任組合員は、投資証券等(投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。)を現物で分配することが組合員の利益に適うと合理的に判断する場合(かかる判断がなされた日を「現物分配基準日」という。)、組合員及び脱退組合員に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用(もしあれば)及び公租公課(もしあれば)の合計額を控除した上、本条第4 項に従い成功報酬(もしあれば)の額(成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額)を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分をした上、それぞれ現物により分配することができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券等の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を組合員及び脱退組合員に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、総有限責任組合員の出資口数の合計の[ ]分の[ ]以上に相当する出資口数を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項に基づき無限責任組合員が行う分配に準用する。 - 経済産業省
Article 842 (1) When a judgment upholding a claim relating to an action seeking invalidation of a Share Option issue becomes final and binding, the relevant Stock Company shall pay, to the holders of such Share Options as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company has issued Share Option certificates pertaining to such Share Options (or, in cases where such Share Options are those attached to Bonds with Share Options, certificates of Bonds with Share Options pertaining to such Bonds with Share Options; hereinafter the same shall apply in this paragraph), the Stock Company may request holders of the Share Options to return the Share Option certificates pertaining to the Share Options that became ineffective pursuant to the provisions of Article 839 in exchange for the payment of such monies. 例文帳に追加
第八百四十二条 新株予約権の発行の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該新株予約権に係る新株予約権者に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該新株予約権に係る新株予約権証券(当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債に係る新株予約権付社債券。以下この項において同じ。)を発行しているときは、当該株式会社は、当該新株予約権者に対し、当該金銭の支払をするのと引換えに、第八百三十九条の規定により効力を失った新株予約権に係る新株予約権証券を返還することを請求することができる。 - 日本法令外国語訳データベースシステム
1. The rights in a registered trademark shall not entitle the proprietor to prohibit another person from using in the course of trade: (a) his own name and address; (b) references to the kind, quality, quantity, intended purpose, value, geographical origin, time of production of the goods or rendering of the service or other characteristics of the goods or services; (c) the trademark, where it is necessary to specify the intended purpose of a product or service, in particular as accessories or spare parts; provided that the use is in accordance with the principles of honest trading and therefore does not have a trademark function, but only a descriptive function.例文帳に追加
(1) 登録商標に関する権利は,他人が次に掲げるものを取引上使用することを禁止する権限をその所有者に与えるものではない。 (a) 自己の名称及び住所 (b) 商品若しくはサービスの種類,品質,数量,用途,価格,原産地,商品の製造の若しくはサービスの提供の時期又はその他の特徴への言及 (c) 商品若しくはサービスの用途,特に,付属品若しくは交換部品として商標を表示するために必要である場合には,その商標 ただし,その使用が公正な取引の原則に従っているものであり,かつ,商標としてではなく記述的なものとしてのみ使用される場合に限る。 - 特許庁
Registrability of non-distinctive trademarks Non-distinctive trade mark not registrable The Commissioner must not register a sign that is not a trade mark: a trade mark that has no distinctive character: a trade mark (unless the trade mark is a certification trade mark) that consists only of signs or indications that may serve, in trade, to designate the kind, quality, quantity, intended purpose, value, geographical origin, time of production of goods or of rendering of services, or other characteristics of goods or services: a trade mark that consists only of signs or indications that have become customary in the current language or in the bona fide and established practices of trade.例文帳に追加
非識別的商標の登録可能性非識別的商標は登録することができない局長は,次に掲げるものを登録してはならない。商標でない標識識別性を有さない商標商標(証明標章である商標を除く)であって,商品又はサービスの種類,品質,用途,価格,原産地,商品生産若しくはサービス提供の時期,又はその他の特徴を指定するために業として用いられる標識又は表示のみによって構成されているもの商標であって,現行の言語において又は善意の確立した商慣行において,慣習的になっている標識又は表示のみによって構成されているもの - 特許庁
No infringement for honest practices A person does not infringe a registered trade mark if, in accordance with honest practices in industrial or commercial matters, the person uses the person's name or the name of the person's place of business; or the name of the person's predecessor in business or the name of the person's predecessor's place of business; or a sign to indicate the kind, quality, quantity, intended purpose, value, geographical origin, or other characteristic of goods or services; or the time of production of goods or of the rendering of services.例文帳に追加
善意の慣行は侵害にならない人が工業的又は商業的事項に関する誠実な慣行に従って次に掲げるものを使用した場合は,当人は登録商標を侵害しない。当人の名称又は当人の事業所の名称,又は当人の営業上の前任者の名称又は当人の前任者の営業所の名称,又は次のものを表示する標識商品又はサービスの種類,品質,用途,価格,原産地,若しくはその他の特徴,又は商品生産若しくはサービス提供の時期無登録商標の一定の継続的使用は侵害にならない登録商標(「商標A」)は,次に掲げる事情においては,無登録商標(「商標B」)の使用によって侵害されない。 - 特許庁
(1) Notwithstanding section 55, the proprietor of a well known trade mark shall not be entitled to restrain by injunction the use in Singapore, in accordance with honest practices in industrial or commercial matters, by any person of — (a) the name of — (i) the person himself; (ii) the person’s place of business; (iii) the person’s predecessor in business; or (iv) the place of business of the person’s predecessor in business; (b) any sign to indicate — (i) the kind, quality, quantity, intended purpose, value, geographical origin or other characteristic of goods or services; or (ii) the time of production of goods or of the rendering of services; or (c) the trade mark to indicate the intended purpose of goods (in particular as accessories or spare parts) or services.例文帳に追加
(1)第55条に拘らず,周知商標の所有者は,工業上又は商業上の事項における善良な慣行に従って何れかの者が,(a)次の名称,すなわち (i)自己 (ii)自己の事業所名 (iii)自己の事業の前任者名,又は (iv)自己の事業の前任者の事業所名で (b)次を示す標章,すなわち, (i)商品又はサービスの種類,品質,数量,用途,価格,原産地若しくはその他の性質を示す標章,又は (ii)商品の製造時期若しくはサービスの提供時期を示す標章,又は (c)商品(特に付属品若しくは代替部品として)若しくはサービスの用途を示すため商標を,シンガポールにおいて使用することを差止命令により禁止する権利を有さない。 - 特許庁
(e) Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the person who receives offer of Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages 例文帳に追加
ホ ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける者に対し、関連商品の通常の使用料に相当する額(当該関連商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その額)、関連商品の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求することができないこと。 - 日本法令外国語訳データベースシステム
(b) Statement that, where there has been rescission of the contract referred to in (a), the seller may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to the interests that can normally be gained through exercising the rights (when an amount deducting the market value for the rights at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply), the amount equivalent to the selling price of the rights, the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages 例文帳に追加
ロ イの契約の解除があつた場合には、販売業者は、特定継続的役務の提供を受ける権利を購入する者に対し、権利の行使により通常得られる利益に相当する額(当該権利の販売価格に相当する額から当該権利の返還されたときにおける価格を控除した額が当該権利の行使により通常得られる利益に相当する額を超えるときは、その額)、権利の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求することができないこと。 - 日本法令外国語訳データベースシステム
(e) Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages 例文帳に追加
ホ ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける権利を購入する者に対し、関連商品の通常の使用料に相当する額(当該関連商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その額)、関連商品の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求することができないこと。 - 日本法令外国語訳データベースシステム
Article 398 (1) If a lawful objection to demand is made against a demand for payment issued through the demand procedure based on a petition for demand for payment that is filed by means of an electronic data processing system pursuant to the provision of the main clause of Article 132-10(1), with regard to the claim pertaining to the objection to demand, it shall be deemed that an action is filed, at the time of filing of the petition for demand for payment, with the summary court prescribed in Article 383 to which the court clerk who has issued the demand for payment belongs or a summary court specified separately by the Rules of the Supreme Court as set forth in the preceding Article or the district court that has jurisdiction over the location of either summary court, depending on the value of the subject matter of the claim. 例文帳に追加
第三百九十八条 第百三十二条の十第一項本文の規定により電子情報処理組織を用いてされた支払督促の申立てに係る督促手続における支払督促に対し適法な督促異議の申立てがあったときは、督促異議に係る請求については、その目的の価額に従い、当該支払督促の申立ての時に、第三百八十三条に規定する簡易裁判所で支払督促を発した裁判所書記官の所属するもの若しくは前条の別に最高裁判所規則で定める簡易裁判所又はその所在地を管轄する地方裁判所に訴えの提起があったものとみなす。 - 日本法令外国語訳データベースシステム
Article 60-9 (1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by a Consolidation-Type Merger acquired by succession as the result of a Consolidation-Type Merger (which refers to a Consolidation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to a Consolidation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through a Consolidation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to a Consolidation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by a Consolidation-Type Merger for said property; the same shall apply hereinafter]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the Consideration of the Consolidation-Type Merger (which means property delivered to Members of a Member Commodity Exchanges Dissolved in a Consolidation-Type Merger by the Member Commodity Exchange Established by a Consolidation-Type Merger at the time of the Consolidation-Type Merger; hereinafter the same shall apply in this Article) and other current market values of said Property subject to a Consolidation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Consolidation-Type Merger contract: 例文帳に追加
第六十条の九 新設合併(法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同じ。)により新設合併設立会員商品取引所が承継する財産(以下「新設合併対象財産」という。)(新設合併取得会員商品取引所(新設合併消滅会員商品取引所のうち、一の会員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取引所をいう。以下同じ。)の財産を除く。以下この条において同じ。)の全部の取得原価を新設合併対価(新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商品取引所の会員に対して交付する財産をいう。以下この条において同じ。)の時価その他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、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) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners who have made contributions with respect to a Portfolio Investment to receive an in kind distribution of Portfolio Securities in respect of such Portfolio Investment (including non-money consideration acquired by the Partnership from a Disposition of, in kind dividends with respect to or share splits of Portfolio Securities) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Participating Interested Partners in respect of such Portfolio Investment their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of the Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the totalamount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to their respective Percentage Interests (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and (iv) other matters as required for determination of appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding interests equal to [ ]% or more of the total Percentage Interests of the Limited Partners who have made contributions to the Portfolio Investment. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加
3. 前項に規定する金銭の分配のほか、無限責任組合員は、あるポートフォリオ投資に係る投資証券等(投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。)を現物で分配することが当該ポートフォリオ投資に関し出資をした組合員の利益に適うと合理的に判断する場合(かかる判断がなされた日を「現物分配基準日」という。)、当該ポートフォリオ投資に係る対象組合員等に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用(もしあれば)及び公租公課(もしあれば)の合計額を控除した上、本条第4 項に従い成功報酬(もしあれば)の額(成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額)を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、対象持分割合(但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。)に応じ按分をした割合により、それぞれ現物により分配するとができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を対象組合員等に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、当該ポートフォリオ投資に関し出資をした有限責任組合員の対象持割合の合計の[ ]分の[ ]以上に相当する持分を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項の規定に基づき無限責任組合員が行う分配に準用する。 - 経済産業省
(1) Notwithstanding section 27, a person does not infringe a registered trade mark when- (a) he uses- (i) his name or the name of his place of business; or (ii) the name of his predecessor in business or the name of his predecessor’s place of business; (b) he uses a sign to indicate- (i) the kind, quality, quantity, intended purpose, value, geographical origin or other characteristic of goods or services; or (ii) the time of production of goods or of the rendering of services; or (c) he uses the trade mark to indicate the intended purpose of goods (in particular as accessories or spare parts) or services, and such use is in accordance with honest practices in industrial or commercial matters.例文帳に追加
(1)第27条に拘らず,次の場合は,登録商標の侵害にはならない。(a)ある者が次を使用する場合,すなわち, (i)自己の名称若しくは事業所の名称,又は (ii)自己の事業の前権利者の名称若しくは前権利者の事業所の名称 (b)自己が次を示すために標章を用いる場合,すなわち,(i)商品若しくはサービスの種類,品質,数量,用途,価格,原産地若しくはその他の性質,又は (ii)商品の製造時期若しくはサービスの提供時期,又は (c)自己が商品(特に付属品若しくは代替部品として)若しくはサービスの用途を示すため商標を用いる場合 かつ,当該使用が工業上又は商業上の事項における善良な慣行に従っている場合 - 特許庁
Article 52-3 (1) When a public notice pursuant to the provision of Article 20 paragraph (1) (including the cases where applied mutatis mutandis pursuant to Article 21 paragraph (2)) shall have been given in connection with city plans relating to scheduled areas for urban area development projects, etc., the scheduled project executors shall promptly give public notice of matters specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism and at the same time shall, pursuant to the provision of the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, take necessary measures to cause right holders concerned to fully understand that there are restrictions pursuant to the provisions of paragraphs (2) to (4) inclusive concerning transfer-for-counter value of land within areas in the relevant scheduled areas for urban area development projects, etc or land and buildings or other structures affixed thereto (hereinafter referred to as "land and buildings, etc."). 例文帳に追加
第五十二条の三 市街地開発事業等予定区域に関する都市計画についての第二十条第一項(第二十一条第二項において準用する場合を含む。)の規定による告示があつたときは、施行予定者は、すみやかに、国土交通省令で定める事項を公告するとともに、国土交通省令で定めるところにより、当該市街地開発事業等予定区域の区域内の土地又は土地及びこれに定着する建築物その他の工作物(以下「土地建物等」という。)の有償譲渡について、次項から第四項までの規定による制限があることを関係権利者に周知させるため必要な措置を講じなければならない。 - 日本法令外国語訳データベースシステム
(7) In connection with any distribution to the Partners made pursuant to this Article, the General Partner shall give each Partner who is entitled to such distribution a written notice without delay stating (i) with respect to a distribution of Distribution Profits or an in kind distribution of Portfolio Securities, a statement of funds or Portfolio Securities to be distributed (including the Value at the Time of Distribution of Portfolio Securities to be distributed in kind), an outline of the business of the PortfolioCompany that is the source of the distribution, the reason for the distribution, and any other matter that the General Partner deems appropriate, and (ii) with respect to a distribution of Other Profits or Special Profits, a statement of the profits, the reason for the distribution and any other matter that the General Partner deems appropriate. 例文帳に追加
7. 本条に従って組合員に対し分配を行う場合、無限責任組合員は、当該分配の対象となる各組合員に対し、遅滞なく、(ⅰ)処分収益の分配又は投資証券等の現物による分配の場合には、その分配に係る金銭又は投資証券等の明細(投資証券等を現物で分配する場合、当該投資証券等の分配時評価額を含む。)、当該分配に係る投資先事業者等の事業の状況、当該分配の理由その他適切と考える事項を、(ⅱ)その他投資収益又は特別収益の分配の場合には、当該収益の明細、当該分配の理由その他適切と考える事項を、書面により通知するものとする。 - 経済産業省
(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds 例文帳に追加
一 その償還期限後において償還する場合 当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額(当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。)のうち、法第四十一条の十二第六項に規定する法人又は受託者(以下この条において「非課税法人等」という。)が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム
(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as “Capital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger"). 例文帳に追加
1 吸収合併(法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。) により吸収合併存続会員商品取引所が承継する財産(以下「吸収合併対象財産」という。) の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産(以下「吸収合併対価」という。)の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併後出資金 額」という。) 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併直 前出資金額」という。)ロ吸収合併対価時価(吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。)の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併後加入金 額」という。) 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併直 前加入金額」という。) ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併後資 本剰余金額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合 併直前資本剰余金額」という。) ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額(以下「吸収合併後法 定準備金額」という。) 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額(以下「吸収合併直前法定準備金額」という。)五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併後利 益剰余金額」という。) 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額(以下「吸収合併直前利益剰余金額」という。) - 経済産業省
(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds 例文帳に追加
一 その償還期限後において償還する場合 当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額(当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額(当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額)に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。)のうち、法第四十一条の十二第六項に規定する内国法人又は受託者(以下この条において「非課税法人等」という。)が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム
Article 57 (1) When a public notice with regard to city plans relating to urban area development projects pursuant to the provision of Article 20 paragraph (1) (including the cases where applied mutatis mutandis pursuant to Article 21 paragraph (2)) or a public notice pertaining to urban area development projects or city planning facilities within urbanization promotion areas and/or city planning areas that have not been designated as either urbanization promotion areas or urbanization control areas pursuant to the provision of Article 55 paragraph (4) shall have been given, prefectural governors (if there are persons for whom public notice shall have been given pursuant to the provision of paragraph (4) of said Article as the other party of the notification pursuant to the provision of the main clause of the next paragraph, then such persons: hereinafter the same shall apply in this Article) shall promptly give public notice of matters specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism and at the same time shall take necessary measures to cause right holders concerned to fully understand that there are restrictions pursuant to the provisions of paragraphs (2) to (4) inclusive concerning transfer-for-counter value of land within the scheduled project sites pursuant to the provision of the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. 例文帳に追加
第五十七条 市街地開発事業に関する都市計画についての第二十条第一項(第二十一条第二項において準用する場合を含む。)の規定による告示又は市街地開発事業若しくは市街化区域若しくは区域区分が定められていない都市計画区域内の都市計画施設に係る第五十五条第四項の規定による公告があつたときは、都道府県知事(同項の規定により、次項本文の規定による届出の相手方として公告された者があるときは、その者。以下この条において同じ。)は、速やかに、国土交通省令で定める事項を公告するとともに、国土交通省令で定めるところにより、事業予定地内の土地の有償譲渡について、次項から第四項までの規定による制限があることを関係権利者に周知させるため必要な措置を講じなければならない。 - 日本法令外国語訳データベースシステム
(5) [If an Excuse/Exclusion clause is not included]If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee and (i) the cumulative amount of the Partnership Assets that has been distributed to the Interested Partners pursuant to Article 29 or Article 47 (in the case of in kind distributions, including the Value at the Time of Distribution thereof; in this Article, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by the Interested Partners and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) the total incentive fees received by the General Partner (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount after thededuction of the total Capital Contributions made by the Interested Partners and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to each Interested Partner in proportion to its Interest Amount (for a Withdrawing Partner, the Interest Amount at the time of withdrawal). 例文帳に追加
5. 【免除/除外条項を設けない場合】第47 条に基づく本組合の清算手続における分配を行う日の時点において、無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47条に基づき組合員等に対して行われた組合財産の分配額(現物分配の場合にはその分配時評価額を含む。以下本条において同じ。)の累計額(以下「対象分配累計額」という。)が、組合員等によりなされた出資履行金額の総額及び同金額の[α]%に相当する金額の合計額(以下「優先分配金額」という。)を下回るか、又は(ⅱ)無限責任組合員が受領した成功報酬の合計額(以下「対象成功報酬累計額」という。)が、対象分配累計額から組合員等の出資履行金額の合計額を控除した金額及び対象成功報酬累計額の合計額の[β]%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金(以下「クローバック金額」という。)は、本組合への支払いをもって、各組合員等へその持分金額(脱退組合員については脱退当時の持分金額)に応じ按分の上帰属する。 - 経済産業省
The following shall not be registered: signs which are not marks within the meaning of Article 9(1) , marks which are devoid of any distinctive character; marks which consist exclusively of signs or indications that have become customary in the current language or in the established practices of the trade in the Republic of Bulgaria with respect to the goods or services filed for registration; marks which consist exclusively of signs designating the kind, quality, quantity, intended purpose, value, geographical origin, time or process of production of the goods or the manner of rendering of the services, or other characteristics of the goods or services; the shape which results from the nature of the goods themselves; the shape of goods which is necessary to obtain a technical result; the shape which gives substantial value to the goods; marks which are contrary to public policy or to accepted principles of morality; marks which may deceive the consumers as to the nature, quality or geographical origin of the goods or services; marks which consist of or include escutcheons, flags or other emblems of States party to the Paris Convention, or imitations thereof, as well as escutcheons, flags or other emblems or the full or abbreviated official names of international intergovernmental organizations; marks which consist of or include official control and warranty signs and stamps where such signs and stamps are used to mark identical or similar goods; marks which consist of or include the name or a representation of historical and cultural monuments of the Republic of Bulgaria, as specified by the Ministry of Culture; 例文帳に追加
次のものは,登録することができない:, 第9条(1)の意味での標章ではない標識 , 識別性を欠く標章 , 登録出願される商品又はサービスに関し,ブルガリア共和国における現行の言語又は確立された商慣行において慣習的となっている標識又は表示のみをもって構成される標章 , 標章であって,商品又はサービスに関する種類,品質,数量,用途,価額,原産地,商品生産の時期若しくは方法又はサービスの提供方法,又はその他の特徴を示す標識のみによって構成されるもの , 商品自体の性質に起因する形状 , 技術的効果を得るために必要な商品の形状 , 商品に対し実質的価値を与える形状 , 公の秩序及び承認された倫理基準に反する標章 , 商品又はサービスの内容,品質又は原産地について消費者に誤認させる虞がある標章 , 標章であって,パリ条約締約国の紋章,旗章若しくは他の記章又はそれらの模倣,並びに国際政府間機関の紋章,旗章その他の記章,完全な若しくは略式の公式名称によって構成されるか又はそれらを含むもの , 公的な管理及び保証のための標識及び証印から構成されるか又はそれらを含む標章であって,その標識及び証印が同一又は類似の商品を示すために使用されている場合 , 文化省によって指定されている,ブルガリア共和国の歴史的及び文化的記念物の名称又は表示によって構成されるか又はそれらを含む標章 - 特許庁
Article 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
第百十九条 会社法第四百六十二条第二項及び第三項(剰余金の配当等に関する責任)の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条(株主に対する求償権の制限等)の規定は特定目的会社の社員について、同法第四百六十四条(買取請求に応じて株式を取得した場合の責任)の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項(欠損が生じた場合の責任)の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る資産流動化法第百十四条第一項の額」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
Infringement where non-compliance with certain contractual requirements A registered trade mark is infringed if a purchaser or owner of goods and the owner or licensee of the registered trade mark have entered into a written contract that requires the purchaser or owner of the goods not to do, in relation to the goods, any of the acts listed in subsection (2); and the owner, for the time being, of the goods has notice of the contractual requirement; and does or authorizes, in the course of trade, or with a view to dealing with the goods in the course of trade, any of those listed acts; and did not purchase the goods for value and in good faith before receiving notice of the contractual requirement; and is not a successor in title to an owner to whom subparagraph (iii) applies. The acts referred to in subsection (1) are the application of the trade mark on the goods after their condition, get-up, or packaging has been altered in any manner specified in the contract: if the trade mark is on the goods, the alteration, part removal, or part obliteration of the trade mark: the application of any other trade mark to the goods: the addition to the goods of any written material that is likely to damage the reputation of the trade mark: if the trade mark is on the goods, and there is something else on the goods that indicates a connection in the course of trade between the owner or licensee and the goods, the removal or obliteration, whether wholly or partly, of the trade mark.例文帳に追加
契約上の一定の義務を守らない場合の権利侵害次に掲げる事情においては,登録商標の権利が侵害される。商品の購入者又は所有者と登録商標の所有者又は使用権者とが,その商品の購入者又は所有者が,その商品に関し,(2)に記載する何れの行為も実行しないことを要求する書面による契約を締結しており,かつそのときの商品所有者が,契約義務を認知しており,かつ業として,又は業として当該商品を取り扱う目的で,それらの行為の何れかを実行するか又は許可し,かつ契約義務についての通知を受ける前に,有価かつ善意で当該商品を購入しておらず,かつ(iii)が適用される所有者の権原の承継人でない場合(1)において言及した行為とは,次のことである。商品の状態,外装,若しくは包装が契約に指定されている形で変更された後での,その商品への商標の利用商標が商品に付されている場合において,商標の変更,一部除去又は一部抹消その商品への他の商標の利用商品に対する,商標の評判に害を与える虞のある文面資料の追加商標が商品に付されており,かつ,所有者又は登録使用権者とその商品との間の業としての関連を示す他の事項もその商品に表示されている場合において,商標の除去又は抹消。その場合,それが,全部であるか一部であるかを問わない。 - 特許庁
If, as of the date of distribution under the liquidation procedures of the Partnership pursuant to Article 47, the General Partner has received an incentive fee for a Portfolio Investment to which each Interested Partner has made contributions and (i) the cumulative amount of the Partnership Assets distributed to such Interested Partner pursuant to Article 29 or Article 47 (in the case of distribution in kind, including the Value at the Time of Distribution thereof; in this Agreement, the same applies) (the “Cumulative Distributed Amount”) is less than the sum of (a) the total Capital Contributions made by such Interested Partner and (b) an amount equal to [O]% thereof (such sum is hereinafter referred to as the “Preferred Distribution Amount”) or (ii) with respect to an incentive fee received by the General Partner in respect of each Portfolio Investment to which each Interested Partner made contribution, the total of the shares of such Interested Partner of such incentive fee in proportion to its Percentage Interest (the “Total Cumulative Incentive Fee Amount”) exceeds [Q]% of the sum of (A) the Cumulative Distributed Amount of such Interested Partner after the deduction of the total Capital Contributions made by such Interested Partner and (B) the Total Cumulative Incentive Fee Amount, the General Partner shall promptly return to the Partnership the amount equal to the lesser of (x) the larger of the amounts set forth in the items below or (y) the Total Cumulative Incentive Fee Amount. Upon payment to the Partnership, such refund (the “Clawback Amount”) shall be allocated to the Interest Amount of such Interested Partner. 例文帳に追加
第47 条に基づく本組合の清算手続における分配を行う日の時点において、各組合員等に関し、当該組合員等が出資を行うポートフォリオ投資において無限責任組合員が成功報酬を受領している場合で、かつ、(ⅰ)第29 条又は第47 条に基づき当該組合員等に対して行われた組合財産の分配額(現物分配の場合にはその分配時評価額を含む。以下本条において同じ。)の累計額(以下「対象分配累計額」という。)が、当該組合員等によりなされた出資履行金額の総額及び同金額の[α]%に相当する金額の合計額(以下「優先分配金額」という。)を下回るか、又は(ⅱ)当該組合員等が出資を行う各ポートフォリオ投資に関し無限責任組合員が受領した各成功報酬のそれぞれの金額のうち、対応する各ポートフォリオ投資に出資をする当該各組合員等の対象持分割合に相当する金額の合計額(以下「対象成功報酬累計額」という。)が、当該組合員等に係る対象分配累計額から当該組合員等の出資履行金額を控除した金額及び対象成功報酬累計額の合計額の[β]%を超える場合、無限責任組合員は、(x)以下の各号に定める金額のうちいずれか大きい金額又は(y)対象成功報酬累計額の金額のうち、いずれか小さい金額に相当する額を、本組合に速やかに返還するものとする。かかる返還金(以下「クローバック金額」という。)は、本組合への支払いをもって、当該組合員等の持分金額に帰属する。 - 経済産業省
Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加
第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額(当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額(当該割引債が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短期公社債に該当するものその他財務省令で定める国債(以下この項において「短期国債等」という。)でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。)を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。)について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置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。次項において同じ。)に係る償還差益であるときは、日数。以下この項において同じ。)のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額(短期公社債の償還差益に対する所得税の額を除く。)を前項」とする。 - 日本法令外国語訳データベースシステム
Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加
第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額(当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額(当該割引債が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短期公社債に該当するものその他財務省令で定める国債(以下この項において「短期国債等」という。)でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。)を控除した残額(当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額)に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。)について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益(租税特別措置法第四十一条の十二第七項(償還差益等に係る分離課税等)に規定する償還差益をいう。次項及び第三項において同じ。)」と、同条第二項中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置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。次項において同じ。)に係る償還差益であるときは、日数。以下この項において同じ。)のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額(短期公社債の償還差益に対する所得税の額を除く。)を前項」とする。 - 日本法令外国語訳データベースシステム
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