「Use this method」に関連した英語例文の一覧と使い方(19ページ目) - Weblio英語例文検索

In opening a new deposit account pertaining to a non-resident/customer with a Foreign National Name, does the institution confirm whether the non-resident/customer with a Foreign National Name is subject to economic sanctions such as asset freeze in an appropriate manner, for example, by searching his/her name in a “List of Those Subject to Sanctions” with the use of a computer and by, in search, first extracting similar names through search by each word and then narrowing down extensive candidates one by one? In addition, does the institution record the content and results of confirmation by this method and the fact that confirmation has been performed? 例文帳に追加

非居住者及び外国人名の顧客に係る新規の預金口座開設の際に、当該預金口座開設者が資産凍結等経済制裁対象者か否かを確認するにあたり、電子計算機を用いて「制裁対象者リスト」により検索し、検索においては、単語毎に検索するなど類似する名義を抽出した上で幅広い候補から順次絞り込みを行っていく等、適切な確認を行っているか。また、この方法により行われた確認内容、確認結果及び確認を履行した旨を記録しているか。 - 財務省

Article 34-57 (1) A notice of disposition, etc. prescribed in Article 2(vii) of the Act on Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) that is to be given by serving documents pursuant to the provisions of this Chapter or Cabinet Office Ordinance may not be given by using an electronic data processing system unless the recipient of said notice of disposition, etc. indicates by a method specified by Cabinet Office Ordinance to the effect that he/she will receive the service, notwithstanding the provisions of Article 4(1) of the same Act. 例文帳に追加

第三十四条の五十七　行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第二条第七号に規定する処分通知等であつて、この章又は内閣府令の規定により書類の送達により行うこととしているものについては、同法第四条第一項の規定にかかわらず、当該処分通知等の相手方が送達を受ける旨の内閣府令で定める方式による表示をしないときは、電子情報処理組織を使用して行うことができない。 - 日本法令外国語訳データベースシステム

Article 36-2-3 (1) Where a person registered by the Minister of Economy, Trade and Industry as set forth in paragraph 1 of the preceding Article has conducted the inspection under the said paragraph with respect to the Gas Facilities prescribed in the said paragraph (excluding, however, those to be used exclusively for a Large-Volume Gas Business) and finds it unavoidable, that person may regard the Gas Facilities as having provisionally passed the inspection, designating the period and method of use thereof. In this case, the person registered by the Minister of Economy, Trade and Industry as set forth in the said paragraph shall obtain approval from the Minister of Economy, Trade and Industry in advance. 例文帳に追加

第三十六条の二の三　前条第一項の経済産業大臣の登録を受けた者は、同項に規定するガス工作物（専ら大口ガス事業の用に供するものを除く。）について同項の検査を行つた場合において、やむを得ない必要があると認めるときは、期間及び使用の方法を定めて、そのガス工作物を仮合格とすることができる。この場合において、同項の経済産業大臣の登録を受けた者は、あらかじめ経済産業大臣の承認を受けなければならない。 - 日本法令外国語訳データベースシステム

(4) When an End-of-Life Vehicle which has been collected is dismantled pursuant to the provisions of Paragraph 1, the Dismantling Operator shall deliver the Dismantled Vehicle pertaining to the End-of-Life Vehicle to another Dismantling Operator or Shredding and Sorting Operator. However, this shall not apply to cases of delivery to Scrap Dealers of Whole Dismantled Vehicles (referring to entities which collect Dismantled Vehicles and use the entire Dismantled Vehicle as raw material for steel or another method specified by ordinance of the competent minister without generating residue). 例文帳に追加

４　解体業者は、第一項に規定する引き取った使用済自動車の解体を行ったときは、他の解体業者又は破砕業者に当該使用済自動車に係る解体自動車を引き渡さなければならない。ただし、解体自動車全部利用者（解体自動車を引き取り、当該解体自動車の全部を鉄鋼の原料として利用する方法その他の残さを発生させないものとして主務省令で定める方法によりこれを利用する者をいう。以下同じ。）に引き渡す場合は、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

Tokyo District Court judgment dated June 14, 2005 (p.135 of Hanrei Jiho No. 1917) states that, "However, the actual method of use of self-identifying information is diverse varies, for analysis of whether or not it should constitute an infringement of rights and remedies thereto, the interests of both parties must be specifically balanced in view of the conflicting interests such as the freedom of expression and commercial activities, and so emphasis should not be placed too much on the predominance of moral rights. More specifically, the contents and nature, the purpose and method of use of self-identifying information, and the significance of damages incurred by the individuals there from should be comprehensively examined." This case argues that, for determining whether or not the publicity rights have been infringed, such publicity rights should be specifically balanced with a broader range of rights, not limited to the freedom of expression, while the King Crimson Case focused solely on the "freedom of expression" as the only conflicting interest. 例文帳に追加

東京地裁平成１７年６月１４日判決・判時１９１７号１３５頁は、「しかしながら、実際に生じ得る個人の同一性に関する情報の使用の態様は千差万別であるから、権利侵害の成否及びその救済方法の検討に当たっては、人格権の支配権たる性格を過度に強調することなく、表現の自由や経済活動の自由などの対立利益をも考慮した個別的利益衡量が不可欠であり、使用された個人の同一性に関する情報の内容・性質、使用目的、使用態様、これにより個人に与える損害の程度等を総合的に勘案して判断する必要があるものと解される。」と述べ、パブリシティ権侵害の成否の判断において、キングクリムゾン高裁判決が「表現の自由」のみを対立利益としていたのに対し、表現の自由の場合に限定しない、より一般的な個別的な利益衡量が必要であることを認めている。 - 経済産業省

The following shall be excluded from patent protections: (a) Discoveries, scientific theories and mathematical method; (b) Schemes, rules and methods of performing mental acts, playing games or doing business, and programs for computers; (c) Methods for treatment of the human or animal body by surgery or therapy and diagnostic methods practiced on the human or animal body. This provision shall not apply to products and compositions for use in any of these methods; (d) Plant varieties or animal breeds or essentially biological process for the production of plants or animals. This provision shall not apply to microorganisms and non-biological and microbiological processes; (e) Aesthetic creations; and (f) Anything which is contrary to public order or morality. (Sec. 22, IP CODE)例文帳に追加

次のものは，特許による保護から除外される。 (a)発見，科学の理論及び数学的方法 (b)精神的活動の遂行，遊戯又は事業行為に関する計画，法則及び方法並びにコンピュータ・プログラム (c)手術又は治療による人体又は動物の体の処置方法及び人体又は動物の体の診断方法。本規定は，これらの方法の何れかにおいて使用するための物及び組成物には適用しない。 (d) 植物の品種，動物の品種並びに植物又は動物の生産のための本質的に生物学的な方法。本規定は，微生物並びに非生物学的及び微生物学的方法には適用しない。 (e)美的創作物，及び (f)公序良俗に反するもの (IP法第22条) - 特許庁

In the case of an actual infringement of software patent rights, assuming the exercise of rights is approved, there would be a large range of difference in the level of advantages conferred on the patent holder and on the whole of society and the disadvantages incurred by the rights infringer and by the whole of society. This difference would depend on such factors as: X) the method of exercising rights (injunction claims, compensatory damages claims, restitution of unjust enrichment claims, claims for the recovery of confidence, etc.) Y) the target object of the exercise of rights (usage, status of use, nature of the software where the proprietary technology subject to such exercise of right is employed) Z) the status of use and feasibility of the patent (the existence or extent of the patent holder's profit) The advantages and disadvantages resulting from permitting or preventing such exercise of rights will be weighed upon consideration of these factors. 例文帳に追加

ソフトウェアに係る特許の侵害が生じている場合においては、ｉ）権利行使の方法（差止請求・損害賠償請求・不当利得返還請求・信頼回復措置請求等）ｉｉ）権利行使の対象物（権利行使の対象となる特許技術が用いられているソフトウェアの用途・利用状況・性質）ｉｉｉ）特許の利用状況及び利用可能性（特許権者の利益の有無・多寡）等の要素如何によって、当該権利行使を認めることによって特許権者が得る利益及び社会全体に与える利益と権利行使の相手方及び社会全体に与える不利益の程度が大きく異なることから、これらの要素を勘案して権利行使を認める場合・認めない場合のそれぞれの利益・不利益について比較考量が行われることとなる。 - 経済産業省

Article 27-18 (1) A person who conducts transfer or other settlement procedures for Purchase, etc. of Share Certificates, etc. by means of Tender Offer in violation of Article 27-13(4) (hereinafter referred to as a "Tender Offer Purchaser" in this Article) shall be held liable to compensate damage sustained by the person who makes Sales, etc. of Share Certificates, etc. in response to the Tender Offer (in the case specified in item (i) of the following paragraph, excluding a person who makes Sales, etc. at a price (including the provision of profit equivalent thereto; hereinafter the same shall apply in this Article) more favorable than the Tender Offer Price; and in the case specified in item (ii) of the following paragraph, including a person who cannot make Sales, etc. of Share Certificates, etc. as a result of the Tender Offer Purchaser's use of the different method referred to in that item (ii)). 例文帳に追加

第二十七条の十八　第二十七条の十三第四項の規定に違反して公開買付けによる株券等の買付け等に係る受渡しその他の決済を行つた者（以下この条において「公開買付けをした者」という。）は、当該公開買付けに応じて株券等の売付け等をした者（次項第一号に掲げる場合にあつては公開買付価格より有利な価格（これに相当する利益の供与を含む。以下この条において同じ。）で売付け等をした者を除くものとし、次項第二号に掲げる場合にあつては当該公開買付けをした者が同号の異なる方式で株券等の買付け等をしたことにより株券等の売付け等ができなかつた者を含む。）に対し、損害賠償の責めに任ずる。 - 日本法令外国語訳データベースシステム

Article 3-2 A court may, in cases of making use for preparing a judgment document or in other cases where it finds it to be necessary, if a party has an electromagnetic record (meaning a record prepared in an electronic form, a magnetic form, or any other form not recognizable to human perception, which is used in information processing by computers; hereinafter the same shall apply in this Article) recording the contents of information stated in a document that he/she has submitted or intends to submit to the court, request said party to provide the information recorded in said electromagnetic record by an electromagnetic means (meaning a method using an electronic data processing system or a method using other information communications technology) which the court specifies. 例文帳に追加

第三条の二　裁判所は、判決書の作成に用いる場合その他必要があると認める場合において、当事者が裁判所に提出した書面又は提出しようとする書面に記載した情報の内容を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）を有しているときは、その当事者に対し、当該電磁的記録に記録された情報を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。）であって裁判所の定めるものにより裁判所に提供することを求めることができる。 - 日本法令外国語訳データベースシステム

In the City Bus case the Tokyo District Court July 25, 2001 ruled that "whether or not Article 46, Item 4 is applicable should depend on whether the copyrighted artistic work is reproduced "exclusively" for marketing or the reproduced work is actually sold to third parties. In order to determine this, circumstances such as the formalities, the contents, the manner and method of use of the publication should be objectively examined." In light of these criteria, the judgment further held that "the Defendant's book is a publication edited for the purpose of explaining to children various types of vehicles running on the street by using their photographs. It provides an explanation on the exterior and role of each of the 24 types of vehicles in total. This book is edited from the viewpoint of pre-school education in that children are expected to develop their observation skills as well as curiosity, which will in the future become a basis for learning. The method of inserting the picture in the cover page and page 14 is not unnatural in light of the purpose of this publication. Considering that the viewers of this book will have the impression that the photograph of the bus is placed on various pages as an the example of the diverse vehicles referred to in the body text of the book, the act of selling a book which includes a photograph of the bus with the plaintiff's work shall not fall under the relevant criteria as previously descirbed; the copyrighted artistic work is reproduced "exclusively" for marketing or such reproduced work is actually sold to third parties. Therefore, such act does not fulfill the conditions required under Article 46, Item 4 of the Copyright Law. 例文帳に追加

前掲東京地裁平成１３年７月２５日判決は、「法４６条４号に該当するか否かについては、著作物を利用した書籍等の体裁及び内容、著作物の利用態様、利用目的などを客観的に考慮して、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する例外的な場合に当たるといえるか否か検討すべきことになる。」とし、「被告書籍は、幼児向けに、写真を用いて、町を走る各種自動車を解説する目的で作られた書籍であり、合計２４種類の自動車について、その外観及び役割などが説明されていること、各種自動車の写真を幼児が見ることを通じて、観察力を養い、勉強の基礎になる好奇心を高めるとの幼児教育的観点から監修されていると解されること、表紙及び本文１４頁の掲載方法は、右の目的に照らして、格別不自然な態様とはいえないので、本件書籍を見る者は、本文で紹介されている各種自動車の一例として、本件バスが掲載されているとの印象を受けると考えられること等の事情を総合すると、原告作品が描かれた本件バスの写真を被告書籍に掲載し、これを販売することは、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する行為には、該当しないというべきである。」として著作権法第46条第４号の要件を充たさないとした。 - 経済産業省

Article 105-4 (1) In litigation concerning the infringement of a patent right or exclusive license, where there is prima-facie evidence of the fact that trade secrets (refers to trade secrets as provided in Article 2(6) of the Unfair Competition Prevention Act (Act No. 47 of 1993), the same shall apply hereinafter) possessed by a party satisfy all of the following paragraphs, the court may, upon a motion of the party, order by a ruling that the parties, etc., attorneys or assistants shall neither use the trade secrets for any purpose other than those for the proceedings of the litigation nor disclose the trade secrets to any person other than those who receive the order regarding the trade secrets under this provision; provided, however, that this shall not apply where the parties, etc., attorneys or assistants have, prior to the filing of the motion, already obtained or been in the possession of the trade secrets by a method other than by reading of the briefs under item (i) or through the examination or disclosure of evidence under the said item: 例文帳に追加

第百五条の四　裁判所は、特許権又は専用実施権の侵害に係る訴訟において、その当事者が保有する営業秘密（不正競争防止法（平成五年法律第四十七号）第二条第六項に規定する営業秘密をいう。以下同じ。）について、次に掲げる事由のいずれにも該当することにつき疎明があつた場合には、当事者の申立てにより、決定で、当事者等、訴訟代理人又は補佐人に対し、当該営業秘密を当該訴訟の追行の目的以外の目的で使用し、又は当該営業秘密に係るこの項の規定による命令を受けた者以外の者に開示してはならない旨を命ずることができる。ただし、その申立ての時までに当事者等、訴訟代理人又は補佐人が第一号に規定する準備書面の閲読又は同号に規定する証拠の取調べ若しくは開示以外の方法により当該営業秘密を取得し、又は保有していた場合は、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 40 (1) In litigation pertaining to the infringement of a breeder's right or an exclusive exploitation right, where there is prima-facie evidence of the fact that trade secrets (refers to trade secrets as provided in Article 2 (6) of the Unfair Competition Prevention Act (Act No. 47 of 1993), the same shall apply hereinafter) possessed by a party satisfy all of the following conditions, the court may, upon the motion of the party, order by a ruling that the parties, etc., counsels or assistant in courts shall neither use the trade secrets for any purpose other than those for the proceedings of the litigation nor disclose the trade secrets to any person other than those who receive the order regarding the trade secrets under this provision. However, this shall not apply where the parties, etc., counsels or assistant in courts have, prior to the filing of the motion, already obtained or been in the possession of the trade secrets by a method other than by reading of the briefs under item (i) or through the examination or disclosure of evidence under the said item. 例文帳に追加

第四十条　裁判所は、育成者権又は専用利用権の侵害に係る訴訟において、その当事者が保有する営業秘密（不正競争防止法（平成五年法律第四十七号）第二条第六項に規定する営業秘密をいう。以下同じ。）について、次に掲げる事由のいずれにも該当することにつき疎明があった場合には、当事者の申立てにより、決定で、当事者等、訴訟代理人又は補佐人に対し、当該営業秘密を当該訴訟の追行の目的以外の目的で使用し、又は当該営業秘密に係るこの項の規定による命令を受けた者以外の者に開示してはならない旨を命ずることができる。ただし、その申立ての時までに当事者等、訴訟代理人又は補佐人が第一号に規定する準備書面の閲読又は同号に規定する証拠の取調べ若しくは開示以外の方法により当該営業秘密を取得し、又は保有していた場合は、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

The following is not recognized as an infringement of the exclusive right of the patent owner: (1) application of the means containing objects of industrial property protected by patents in the construction or during exploitation of transport facilities (sea-going, river, air, land and cosmic) of other countries under condition that said facilities temporarily or accidentally stay in the territory of the Kyrgyz Republic and are used for the needs of transport facility. Such actions shall not be considered as an infringement of the exclusive right of the patent owner if transport facilities belong to natural persons or legal entities of the countries that provide the same rights to the owners of transport facilities of the Kyrgyz Republic; (2) conducting scientific research or an experiment with an article containing an object of industrial property; (3) application of such means during emergency situation (natural calamities, catastrophes, big accidents) with subsequent payment of a commensurate compensation to the patent owner; (4) application of means containing objects of industrial property protected by patents if these means are introduced into an economic turnover in a legal way in compliance with the rights granted by a patent owner. In this case the person who under the permission of the patent owner acquires a mean containing patented object of an industrial property or manufactured with the use of the patented method, shall have the right to use or dispose this mean without additional permission, unless otherwise is provided by the agreement.例文帳に追加

次のものは，特許所有者の排他権の侵害とみなされない。 (1) 外国籍の輸送手段(航海，河川，航空，陸上及び宇宙)の構造又は機能における特許によって保護された工業所有権の主題を含む手段の適用であって，その輸送手段がキルギス共和国領域に一時的又は偶発的に滞在し，その輸送手段の必要のために使用されることを条件としてのもの。当該行為は，その輸送手段がキルギス共和国の輸送手段の所有者に同一の権利を与える国の自然人又は法人に属する場合は，特許所有者の排他権の侵害とみなされない。 (2) 工業所有権の主題を含む物品をもって科学研究又は実験を行うこと (3) 緊急時(自然災害，大災害，大事故)における当該手段の適用。これには特許所有者に事後的に相応の補償を伴う。 (4) 特許によって保護された工業所有権の主題を含む手段の適用であって，当該手段が特許所有者によって供与された権利に順じて適法に経済的転用に導入される場合のもの。この場合は，特許された工業所有権の主題を含む又は特許された方法の実施によって製造された手段を特許所有者の許可に基づいて取得する者は，再許可を得ることなく，この手段を実施又は処分する権利を有するが，ただし，別段の定がある場合はこの限りでない。 - 特許庁

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

(2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold." 例文帳に追加

２　前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム