「a b exchange」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

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

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

The method for essentially removing a fluorinated anionic surfactant from a fluoropolymer dispersion comprises (a) the addition of one or more non-fluorinated anionic surfactants to a fluoropolymer dispersion liquid, (b) the contact of the dispersion liquid with an anionic polymer electrolyte and (c) the separation of the dispersion from an anion exchange material and the recovery of the dispersion liquid essentially free from the fluorinated anionic surfactant.例文帳に追加

以下の工程：ａ) フルオロポリマー分散液への、１以上の非フッ素化アニオン性界面活性剤の添加；ｂ) 分散液とアニオン性高分子電解質との接触；ｃ) アニオン交換体からの分散液の分離と、実質的にフッ素化アニオン性界面活性剤がない分散液の回収；を含む、フルオロポリマー分散液からの、フッ素化アニオン性界面活性剤を実質的に除去する方法。 - 特許庁

The gaskets to be interposed between alternately arranged chamber frames and ion exchange membranes of an electrolytic cell are provided with deformation suppressing rubber layers A of 85 to 100 in the hardness of a type A durometer hardness gage and easily deformable rubber layers B of 60 to 70 in hardness compatibly fastened to the front and rear surfaces of the deformation suppressing rubber layers so as to constitute a laminated structure.例文帳に追加

電解槽の交互に配置した室枠とイオン交換膜の間に介挿するガスケットを、タイプＡデュロメーター硬さ計の硬度が８５〜１００の変形抑制ゴム層Ａと、室枠及びイオン交換膜に接する層として変形抑制ゴム層の表面及び裏面に相溶固着されかつ硬度が６０〜７５の易変形ゴム層Ｂとが、積層構造をなすように設けた。 - 特許庁

(b) In the case prescribed in (a), if the rights to subscribe for new shares of stock of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger set forth in (a) are rights to subscribe for new shares of stock attached to bonds with rights to subscribe for new shares of stock, the fact that the Incorporated Commodity Exchange Established by an Incorporation-Type Merger will succeed to the obligations pertaining to bonds with regard to said bonds with rights to subscribe for new shares of stock, and the classes of bonds pertaining to the succession and the total amount of bonds by class or the method of calculating such amount 例文帳に追加

ロイに規定する場合において、イの新設合併消滅株式会社商品取引所の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社商品取引所が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 - 経済産業省

“Report to Congress on international Economic and exchange Rate Policies” by the US Department of the Treasury (May 2006) points out that in eliminating the imbalance of the global current account, it is important to support the strong growth of the global economy by carrying out the following measures: (a) increasing investment in oil production equipment, (b) increasing sensible spending for boosting potential economic power and economic diversification, and (c) appropriately strengthening macroeconomic policies and financial policies, including the greater flexibility of currency exchange.例文帳に追加

米国財務省の為替報告書（2006年上半期）においては、世界的な経常収支不均衡の解消に当たって、①石油生産設備への投資増、②潜在的な経済力の向上、経済多角化のための賢明な支出増、③為替の柔軟化を含むマクロ経済政策及び金融政策の適切な強化といった対策をすることで、世界経済の力強い成長を支えることが重要であると指摘している。 - 経済産業省

(d) If Bonds with Share Option of such Stock Company are delivered to such shareholders in exchange for the acquisition of one of the shares referred to in (a), the matters prescribed in (b) with respect to such Bonds with Share Option, and the matters prescribed in (c) with respect to the Share Options attached to such Bonds with Share Option; 例文帳に追加

ニ　イの株式一株を取得するのと引換えに当該株主に対して当該株式会社の新株予約権付社債を交付するときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項 - 日本法令外国語訳データベースシステム

At the time of secure communication between the different domains A and B, respective gateways GW20 and GW40 exchange security policies including the authentication accuracy of individual authentication and the security information of an application and the secure communication is connected only when the verified results of both of the authentication accuracy and the security information are proper.例文帳に追加

異なるドメインＡ，Ｂ間のセキュア通信の際に、各ゲートウェイＧＷ２０，ＧＷ４０が、個人認証の認証精度とアプリケーションのセキュリティ情報とを含むセキュリティポリシーを交換しあい、認証精度とセキュリティ情報との両者の検証結果が正当なときのみ、セキュア通信を接続する。 - 特許庁

B. Some cross trading systems, in which securities are traded with clients, may fall under the category of the PTS or financial instruments exchange market, etc., if the trade is conducted based on bid and offer price indications, bringing together supply and demand for securities on a number of orders. 例文帳に追加

ロ．顧客との間で有価証券の売買を行う自己対当売買のシステムであっても、多数の注文による有価証券の需給を集約した提示気配に基づき売買を成立させていくものについては、私設取引システム又は取引所金融商品市場等に該当する場合がある。 - 金融庁

(b) when there are Temporary Financial Statements, etc. as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Commodity Exchange Dissolved in a Consolidation-Type Merger) as an Temporary Account Closing Day (in the case where there are two or more Temporary Account Closing Days, the last one), the contents of said Temporary Financial Statements, etc.; 例文帳に追加

ロ　最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容 - 日本法令外国語訳データベースシステム

(b) when there are Temporary Financial Statements, etc. deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger) as an Temporary Account Closing Day (in the case where there are two or more Temporary Account Closing Days, the last one), the contents of said Temporary Financial Statements, etc.; 例文帳に追加

ロ　最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅株式会社商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容 - 日本法令外国語訳データベースシステム

A heat exchange regenerator 3 for circulating air introduced from the outside and leading it to the outside again is provided inside the heating chamber 1 whose one side is connected with a heater head S1 of the Stirling engine S to utilize outside air heated by turning and flowing high temperature combustion gas from the burner device B directly in indoor heating and a drying device.例文帳に追加

スターリングエンジンＳのヒーターヘッドS1に対してその一方側が接続される加熱チャンバ１の内部において、外部から導入した空気を循環し再び外部へと導出する熱交換再生器３を設け、バーナー装置Ｂからの高温燃焼ガスを回流させることにより熱された外部空気を直接に室内暖房や乾燥装置等に利用できるようにした。 - 特許庁

An application under section 68(2) for the settlement of the terms of a licence shall be made in duplicate and shall state: (a) the name and address of the applicant; (b) the number of the patent in question; (c) whether the applicant is the proprietor of the patent, the holder of an existing licence, or a person requiring a licence; (d) whether an order for the exchange of an existing licence for a licence of right is required; and shall be accompanied by a statement, in duplicate, setting out fully the facts upon which the applicant relies, and the terms of the licence which he is prepared to accept or grant, and by the prescribed fee.例文帳に追加

ライセンスの条件を設定するための第68条(2)に基づく申請は2通作成するものとし，次の事項を記載する。 (a) 申請人の名称及び宛先 (b) 当該の特許の番号 (c) 申請人が特許所有者か，既存のライセンスの所有者か又はライセンスを要求する者であるか否か (d) 既存のライセンスの実施許諾用意によるライセンスへの変更に係る命令が要求されているか否かまた，申請人が依拠する事実及び申請人が受け入れ又は与える用意があるライセンスの条件を完全に記載した陳述書2通，並びに所定の手数料を添える。 - 特許庁

(b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） - 経済産業省

(b) the total of the book value immediately prior to the payment or provision by a person who paid for or provided the property (limited to the property, in the case where the book value immediately prior to the payment or provision by a person who paid for or provided said property as the book value at the Member Commodity Exchange of said property [the appropriate value in the case where said book value is not appropriate; the same shall apply hereinafter] shall be recorded) which was paid for or provided to a Member Commodity Exchange with the performance of the contribution by said Member; 例文帳に追加

ロ　当該会員が履行した出資により会員商品取引所に対し払込み又は給付がされた財産（当該財産の会員商品取引所における帳簿価額（当該帳簿価額が適正でない場合にあっては、適正な価額をいう。以下同じ。）として、当該財産の払込み又は給付をした者における当該払込み又は給付の直前の帳簿価額を付すべき場合における当該財産に限る。）の払込み又は給付をした者における当該払込み又は給付の直前の帳簿価額の合計額 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144-19, paragraph 1 of the Act shall be as follows: (i) the date on which the Incorporation-Type Merger came into effect; (ii) the process of procedures pursuant to the provisions of the following (a) or (b), according to classification listed in said (a) or (b): (a) a Member Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-3, paragraph 5 of the Act; (b) an Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 144-15, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 806, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), Article 144-16, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 808, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), and Article 144-10, paragraphs 1 to 5 inclusive of the Act as applied mutatis mutandis pursuant to Article 144-17 of the Act; (iii) matters concerning important rights and obligations which the Incorporated Commodity Exchange Established by an Incorporation-Type Merger inherited from the Commodity Exchange Dissolved in an Incorporation-Type Merger through an Incorporation-Type Merger; (iv) in addition to those listed in the preceding three items, important matters concerning the Incorporation-Type Merger. 例文帳に追加

法第百四十四条の十九第一項の主務省令で定める事項は、次に掲げるものとする。一新設合併の効力が生じた日 二次のイ又はロに掲げる区分に応じ、当該イ又はロに定める規定による手続の経過 イ新設合併消滅会員商品取引所法第百四十四条の三第五項において準用する法第 百二十四条の規定 ロ新設合併消滅株式会社商品取引所法第百四十四条の十五第一項及び第二項（会 社法第八百六条第五項から第七項までを準用する部分に限る。）、法第百四十四条 の十六第一項及び第二項（会社法第八百八条第五項から第七項までを準用する部 分に限る。）並びに法第百四十四条の十七において準用する法第百四十四条の十第 一項から第五項までの規定 三新設合併により新設合併設立株式会社商品取引所が新設合併消滅商品取引所から承 継した重要な権利義務に関する事項 四前三号に掲げるもののほか、新設合併に関する重要な事項 - 経済産業省

The relation of an EW value:A of the ion-exchange resin in the catalyst-carrying conductor forming the fuel electrode 20 to which fuel gas is supplied, and an EW value:B of the electrolyte membrane 10, and an EW value:C of the ion-exchange resin in the catalyst layer forming the air electrode 30 is set to A<B<C.例文帳に追加

イオン交換樹脂からなる電解質膜１０と、電解質膜の両面に配置され触媒担持導電体とイオン交換樹脂を有する触媒層（燃料極２０，空気極３０）とからなる膜電極接合体１において、燃料ガスが供給される燃料極２０を構成する触媒層中のイオン交換樹脂のＥＷ値：Ａ，電解質膜１０のＥＷ値：Ｂ，空気極３０を構成する触媒層中のイオン交換樹脂のＥＷ値：Ｃ，の関係が、Ａ＜Ｂ＜Ｃであるようにする。 - 特許庁

This method for manufacturing the objective exchange spring magnet comprises preparing an alloy, of which at least one part becomes amorphous by a liquid quenching method or a mechanical alloying method, from an alloy for magnets containing Ta and C beside Nd, Fe and B, and heat- treating the alloy, of which at least one part is amorphous.例文帳に追加

Ｎｄ、ＦｅおよびＢに加えて、さらにＴａおよびＣを含む磁石用合金を用いて交換スプリング磁石を用いて、液体急冷法またはメカニカルアロイ法により少なくとも一部がアモルファス状態である合金を作製し、前記少なくとも一部がアモルファス状態である合金に熱処理を施すことによって、上記課題を解決する交換スプリング磁石を得ることができる。 - 特許庁

(a) that a Direct Equity Investor (meaning the Resident (meaning a Resident as prescribed in the first sentence of Article 6, paragraph (1), item (v) of the Foreign Exchange and Foreign Trade Act; the same shall apply in sub-item (b)) who holds said rights; the same shall apply in sub-items (c) and (d)) is a Qualified Institutional Investor or a person who has made a notification under the provisions of Article 63, paragraph (2) or Article 63-3, paragraph (1) of the Act (limited to a person engaged in the acts listed in Article 63, paragraph (1), item (ii) of the Act as a part of business); 例文帳に追加

イ　直接出資者（当該権利を有する居住者（外国為替及び外国貿易法第六条第一項第五号前段に規定する居住者をいう。ロにおいて同じ。）をいう。ハ及びニにおいて同じ。）が適格機関投資家又は法第六十三条第二項若しくは第六十三条の三第一項の規定に基づく届出を行った者（法第六十三条第一項第二号に掲げる行為を業として行う者に限る。）であること。 - 日本法令外国語訳データベースシステム

(b) when there are extraordinary accounting documents, etc. as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; 例文帳に追加

ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅商 品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあ っては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類 等の内容 - 経済産業省

(b) when there are extraordinary accounting documents, etc. deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; 例文帳に追加

ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅株 式会社商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある 場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時 計算書類等の内容 - 経済産業省

(b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 例文帳に追加

ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。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（零 以上の額に限る。） - 経済産業省

Disclosed is a mitochondoria deoxynucleotide carrier (DNC) transporting a deoxynucleoside diphosphate, (a) catalizing exchange of dATP for dADP or ADP according to the first order kinetics and rate constant of 0.02 min^-1, (b) having optimum pH at 6.8, and (c) exchanging dATP from dNDPs more effectively than in the cases of NTPs, dNTP, dNMPs and pyrophosphate.例文帳に追加

デオキシヌクレオシドジホスフェートを輸送するミトコンドリアのデオキシヌクレオチドキャリア（ＤＮＣ）で、ａ）一次の速度論および０．０２分^-1の速度定数にしたがって、ｄＡＴＰを、ｄＡＤＰまたはＡＤＰとの交換を触媒し、ｂ）ｐＨ６．８の最適ｐＨを有し、ｃ）ＮＴＰ類、ｄＮＴＰ、ｄＮＭＰ類およびピロホスフェートの場合よりも効率的にｄＮＤＰ類からｄＡＴＰを交換するミトコンドリアのデオキシヌクレオチドキャリア。 - 特許庁

(b) if said shares are subject to a takeover bid, etc. (which means a takeover bid prescribed in Article 27-2, paragraph 6 of the Securities Exchange Act [including cases where it is applied mutatis mutandis pursuant to Article 27-22, paragraph 2 of the same Act] and an equivalent system based on laws and regulations in a foreign state) on the date of sale, the price of said shares under the contract pertaining to said takeover bid on said date of sale. 例文帳に追加

ロ売却日において当該株式が公開買付け等（証券取引法第二十七条の二第六項 （同法第二十七条の二十二第二項 において準用する場合を含む。）に規定する公 開買付け及びこれに相当する外国の法令に基づく制度をいう。）の対象であると きは、当該売却日における当該公開買付け等に係る契約における当該株式の価格 - 経済産業省

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

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

(ii) cash and Securities equivalent to the clearing margins deposited with a Commodity Exchange based on the provisions of Article 103, paragraph (1) of the Act (limited to those clearing margins which a Customer [which means a Customer prescribed in item (ii) of the same paragraph] or an Intermediation Customer [which means an Intermediation Customer prescribed in item (iv) of the same paragraph; the same shall apply in (a) and (b) of the following item] who holds a right to demand restitution), or the clearing margins deposited with a Commodity Clearing Organization based on the provisions of Article 179, paragraph (1) of the Act (limited to those of a Customer [which means a Customer prescribed in item (i), (b) of the same paragraph], an Intermediation Customer [which means an Intermediation Customer prescribed in (d) of the same item; the same shall apply in (c) and (d) of the following item], a Clearing Intermediation Customer [which means a Clearing Intermediation Customer prescribed in item (ii), (b) of the same paragraph], or a Customer of the Clearing Intermediary [which means a Customer of the Clearing Intermediary prescribed in (d) of the same item; the same shall apply in (c) and (e) of the following item] who holds a right to demand restitution); 例文帳に追加

二　法第百三条第一項の規定に基づき商品取引所に預託された取引証拠金（委託者（同項第二号に規定する委託者をいう。）又は取次委託者（同項第四号に規定する取次委託者をいう。次号イ及びロにおいて同じ。）が返還請求権を有するものに限る。）又は法第百七十九条第一項の規定に基づき商品取引清算機関に預託された取引証拠金（委託者（同項第一号ロに規定する委託者をいう。）、取次委託者（同号ニに規定する取次委託者をいう。次号ハ及びニにおいて同じ。）、清算取次委託者（同項第二号ロに規定する清算取次委託者をいう。）又は清算取次者に対する委託者（同号ニに規定する清算取次者に対する委託者をいう。次号ハ及びホにおいて同じ。）が返還請求権を有するものに限る。）に相当する金銭及び有価証券 - 日本法令外国語訳データベースシステム

2. A resident of a Contracting State is a qualified person for a taxable year only if such resident is either: a) an individual; b) the Government of a Contracting State, any political subdivision or local authority thereof, the Bank of Japan, the Central Bank of the Netherlands or a person that is owned, directly or indirectly, by the Government of a Contracting State or a political subdivision or local authority thereof; c) a company, if the principal class of its shares is listed or registered on a recognised stock exchange and is regularly traded on one or more recognised stock exchanges, provided that, if the shares are listed or registered on a recognised stock exchange specified in clause (iii) or (iv) of subparagraph c) of paragraph 8, the primary place of management and control of the company is in the Contracting State of which it is a resident; d) a person that is either: (i) a person as described in subparagraph b) or c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph b) of that paragraph: (aa) as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (bb) more than 75 per cent of the contributions made to the person is derived from residents of either Contracting State which are qualified persons; or (ii) a bank, an insurance company or a securities company that is established and regulated as such under the laws of the Contracting State of which it is a resident; or e) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph a), b), c) or d) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person.例文帳に追加

２一方の締約国の居住者が次の(a)から(e)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)一方の締約国の政府、一方の締約国の地方政府若しくは地方公共団体、日本銀行、オランダ中央銀行又は一方の締約国の政府若しくは一方の締約国の地方政府若しくは地方公共団体が直接若しくは間接に所有する者(c)法人であって、その主たる種類の株式が、公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるもの（当該株式が８(c)(iii)又は(iv)に規定する公認の有価証券市場に上場され、又は登録されるものである場合には、当該法人の事業の管理及び支配の主たる場所が、当該法人が居住者とされる締約国内にあるときに限る。）(d)次の(i)又(ii)はに規定する者のいずれかに該当する者(i)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、次の(aa)又は(bb)に規定する者のいずれかに該当する者に限る。）(aa)当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金(bb)その基金の七十五パーセントを超えるものが、適格者であるいずれかの締約国の居住者が拠出した基金である年金基金(ii)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ、規制されるものに限る。）(e)個人以外の者（(a)から(d)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。） - 財務省

a company, if: (i) the principal class of its shares, and any disproportionate class of its shares, is listed or registered on a recognized stock exchange specified in clause (i) or (ii) of subparagraph (b) of paragraph 5 and is regularly traded on one or more recognized stock exchanges; or (ii) at least 50 percent of each class of shares in the company is owned directly or indirectly by five or fewer residents entitled to benefits under clause (i), provided that, in the case of indirect ownership, each intermediate owner is a person entitled to the benefits of this Convention under this paragraph; (d) a person described in subparagraph (c) of paragraph 1 of Article 4; 例文帳に追加

法人のうち、次の(i)又は(ii)に該当するもの(i)その主たる種類の株式及び不均一分配株式が、５(b)(i)又は(ii)に規定する公認の有価証券市場に上場又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引される法人(ii)その各種類の株式の五十パーセント以上が、五以下の当該一方の締約国の居住者である(i)に規定する法人により直接又は間接に所有されている法人（その株式が間接に所有されている場合には、各中間所有者がこの１に規定する者のみである法人に限る。)(d)第四条１(c)に規定する者 - 財務省

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-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 an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-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 an Incorporation-Type Merger for said property; hereinafter the same shall apply]; 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 Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger). 例文帳に追加

１ 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。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」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の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零 - 経済産業省

6. With reference to paragraph 3 of Article 11 of the Convention, the terms “the central bank” and “institution owned by that Government” mean: a) in the case of Japan: (i) the Bank of Japan; (ii) the Japan Finance Corporation; (iii) the Japan International Cooperation Agency; (iv) the Nippon Export and Investment Insurance; and (v) such other similar institution the capital of which is owned by the Government of Japan as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes; and b) in the case of the Netherlands: (i) the Central Bank of the Netherlands (De Nederlandsche Bank NV); (ii) the Netherlands Development Finance Company (de Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden NV); (iii) the Netherlands Investment Bank for Developing Countries (de Nederlandse Investeringsbank voor Ontwikkelingslanden NV); and (iv) such other similar institution the capital of which is owned by the Government of the Netherlands as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes.例文帳に追加

６条約第十一条３の規定に関し、「中央銀行」及び「政府が所有する機関」とは、次のものをいう。(a)日本国については、(i)日本銀行(ii)株式会社日本政策金融公庫(iii)独立行政法人国際協力機構(iv)独立行政法人日本貿易保険(v)日本国政府が資本を所有するその他の類似の機関で両締約国の政府が外交上の公文の交換により随時合意するもの(b)オランダについては、(i)オランダ中央銀行(ii)オランダ開発金融会社(iii)オランダ開発途上国投資銀行(iv)オランダ政府が資本を所有するその他の類似の機関で両締約国の政府が外交上の公文の交換により随時合意するもの - 財務省

(b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type Merger; hereinafter the same shall apply in this paragraph); 例文帳に追加

ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） - 経済産業省

When the Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) 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 said changes of contributions paid by Members; (iii) 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 Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、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。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。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（零 以上の額に限る。）（１） 吸収合併対象純資産額（吸収合併対象財産（資産に限る。）に付すべき価 額から吸収合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。）（２） 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額（吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零）二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 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（零以上の額に限る。） 三吸収合併後資本剰余金額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 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額 - 経済産業省

(b) If Bonds of such Stock Company (other than those in relation to Bonds with Share Option) are delivered to such shareholders in exchange for the acquisition of one of the shares referred to in (a), the description of the classes of such Bonds (referring to the classes defined in Article 681 (i). The same shall apply hereinafter in this Part.) and the total amount for each class of Bonds, or the method for calculating such total amount; 例文帳に追加

ロ　イの株式一株を取得するのと引換えに当該株主に対して当該株式会社の社債（新株予約権付社債についてのものを除く。）を交付するときは、当該社債の種類（第六百八十一条第一号に規定する種類をいう。以下この編において同じ。）及び種類ごとの各社債の金額の合計額又はその算定方法 - 日本法令外国語訳データベースシステム

(b) a resident who intends to file an application for permission pursuant to the provisions of Article 24, paragraph (1) and paragraph (2) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949; hereinafter referred to as the "Act") in block as prescribed in the provision of Article 15, paragraph (3) of the Order when applying for permission to the Minister of Economy, Trade and Industry pursuant to the provision of paragraph (2) of the same Article; or 例文帳に追加

ロ　令第十五条第二項の規定による経済産業大臣の許可を受けるに際し、同条第三項の規定により外国為替及び外国貿易法（昭和二十四年法律第二百二十八号。以下「法」という。）第二十四条第一項及び第二項の規定による許可の申請を併せて行おうとする居住者 - 日本法令外国語訳データベースシステム

b. The foreign securities company must secure permanent officers and employees who understand the viewpoints regarding the appropriateness of business operations indicated in the FIEA and other relevant regulations, as well as supervisory guidelines, and who have the knowledge and experience necessary for exercising such viewpoints, and sufficient knowledge and experience regarding compliance and risk management to conduct transaction-at-exchange operations in a fair and appropriate manner. 例文帳に追加

ｂ．常勤役職員の中に、金融商品取引法等の関連諸規制や監督指針で示している業務運営の適切性の着眼点の内容を理解し、実行するに足る知識・経験、及び取引所取引業務の公正かつ適確な遂行に必要となるコンプライアンス及びリスク管理に関する十分な知識・経験を有する者が確保されていること。 - 金融庁

It is understood that Germany has improved both the export competitiveness and locational competitiveness through the following three efforts, (A) Improvement of export environment (avoidance of exchange rate fluctuation and elimination of tariff and non-tariff barriers by strengthening economic partnership), (B) Reduction of business operating costs (reduction of corporate tax and easing of employment restriction), and (C) Strengthening of the source of competitiveness (promotion of R&D and accumulation of mid-sized enterprises).例文帳に追加

ドイツは以下三つの取組を通じて、①輸出環境の改善（為替変動の回避、経済連携強化による関税、非関税障壁の撤廃）、②事業コストの削減（法人税引下げ、雇用規制の緩和）、③競争力の源泉の強化（研究開発の促進、中堅企業の集積）により輸出の競争力も、立地競争力も改善していると考えられる。 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in respective items of Article 57; (ii) the following matters concerning another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; the same shall apply in this item): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a Clearing Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Member Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Member Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Member Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が会員 商品取引所である場合にあっては、次に掲げる事項とする。一第五十七条各号に掲げる事項についての定めの相当性に関する事項 二他の新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）についての次に掲げる事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条 第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照 表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五新設合併設立会員商品取引所の成立の日以後における当該新設合併設立会員商品取 引所の債務（他の新設合併消滅会員商品取引所から承継する債務を除く。）の履行の 見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

(ii) cash and Securities equivalent to the clearing margins deposited with a Commodity Exchange based on the provisions of Article 103, paragraph 1 of the Act (limited to those clearing margins which a customer [which means a customer prescribed in item 2 of the same paragraph] or an Intermediation Customer [which means an Intermediation Customer prescribed in item 4 of the same paragraph; the same shall apply in (a) and (b) of the following item] who holds a right to demand restitution), or the clearing margins deposited with a Commodity Clearing Organization based on the provisions of Article 179, paragraph 1 of the Act (limited to those of a customer [which means a customer prescribed in item 1, (b) of the same paragraph], an Intermediation Customer [which means an Intermediation Customer prescribed in (d) of the same item; the same shall apply in (c) and (d) of the following item], a Clearing Intermediation Customer [which means a Clearing Intermediation Customer prescribed in item 2, (b) of the same paragraph], or a customer who consigned the Clearing Intermediary [which means a customer who consigned the Clearing Intermediary prescribed in (d) of the same item; the same shall apply in (c) and (e) of the following item] who holds a right to demand restitution); 例文帳に追加

二 法第百三条第一項 の規定に基づき商品取引所に預託された取引証拠金（委託者（同 項第二号 に規定する委託者をいう。）又は取次委託者（同項第四号 に規定する取次 委託者をいう。次号イ及びロにおいて同じ。）が返還請求権を有するものに限る。） 又は法第百七十九条第一項の規定に基づき商品取引清算機関に預託された取引証拠 金（委託者（同項第一号 ロに規定する委託者をいう。）、取次委託者（同号 ニに規 定する取次委託者をいう。次号ハ及びニにおいて同じ。）、清算取次委託者（同項第 二号 ロに規定する清算取次委託者をいう。）又は清算取次者に対する委託者（同号 ニに規定する清算取次者に対する委託者をいう。次号ハ及びホにおいて同じ。）が返 還請求権を有するものに限る。）に相当する金銭及び有価証券 - 経済産業省

(2) Money and securities deposited with a Commodity Exchange pursuant to the provisions of the preceding paragraph shall be deemed to be clearing margins which are deposited pursuant to the provisions of Article 103, paragraph (1) of the New Act (limited to those to be deposited by a customer set forth in item (ii) of the same paragraph in the case set forth in the same item) with regard to transactions whose settlement is made by the method set forth in the Article 105, item (i) of the New Act, and as clearing margins which are deposited pursuant to the provisions of Article 179, paragraph (1) of the New Act (limited to those, in the case set forth in item (i) of the same paragraph, to be deposited by a customer set forth in (b) of the same item in the case set forth in (b) of the same item, and to those, in the case set forth in item (ii) of the same paragraph, to be deposited by a clearing intermediation customer set forth in (b) of the same item in the case set forth in (b) of the same item) with regard to transactions whose settlement is made by the method set forth in Article 105, item (ii) of the New Act. 例文帳に追加

２　前項の規定により商品取引所に預託された金銭及び有価証券は、新法第百五条第一号に掲げる方法により決済が行われる取引についてのものにあっては新法第百三条第一項の規定により預託されている取引証拠金（同項第二号に掲げる場合において同号の委託者が預託すべきものに限る。）と、新法第百五条第二号に掲げる方法により決済が行われる取引についてのものにあっては新法第百七十九条第一項の規定により預託されている取引証拠金（同項第一号に掲げる場合にあっては同号ロに掲げる場合において同号ロの委託者が預託すべきものに、同項第二号に掲げる場合にあっては同号ロに掲げる場合において同号ロの清算取次委託者が預託すべきものに限る。）とみなす。 - 日本法令外国語訳データベースシステム

(2) Money and securities deposited with a Commodity Exchange pursuant to the provisions of the preceding paragraph shall be deemed to be clearing margins which are deposited pursuant to the provisions of Article 103, paragraph 1 of the New Act (limited to those to be deposited by a customer set forth in item 2 of the same paragraph in the case set forth in the same item) with regard to transactions whose settlement is made by the method set forth in the Article 105, item 1 of the New Act, and as clearing margins which are deposited pursuant to the provisions of Article 179, paragraph 1 of the New Act (limited to those, in the case set forth in item 1 of the same paragraph, to be deposited by a customer set forth in (b) of the same item in the case set forth in (b) of the same item, and to those, in the case set forth in item 2 of the same paragraph, to be deposited by a clearing intermediation customer set forth in (b) of the same item in the case set forth in (b) of the same item) with regard to transactions whose settlement is made by the method set forth in Article 105, item 2 of the New Act. 例文帳に追加

２ 前項の規定により商品取引所に預託された金銭及び有価証券は、新法第百五条第一号に掲げる方法により決済が行われる取引についてのものにあっては新法第百三条第一項の規定により預託されている取引証拠金（同項第二号に掲げる場合において同号の委託者が預託すべきものに限る。）と、新法第百五条第二号に掲げる方法により決済が行われる取引についてのものにあっては新法第百七十九条第一項の規定により預託されている取引証拠金（同項第一号に掲げる場合にあっては同号ロに掲げる場合において同号ロの委託者が預託すべきものに、同項第二号に掲げる場合にあっては同号ロに掲げる場合において同号ロの清算取次委託者が預託すべきものに限る。）とみなす。 - 経済産業省

The method for recovering monoethanolamine from chloride ion-containing waste water comprises the steps of: removing a chloride ion from the chloride ion-containing waste water by anion exchange membrane-used electrodialysis treatment; removing substances other than monoethanolamine from the treated water A (the chloride ion-removed treated water) by wet catalyst treatment; and recovering monoethanolamine in the treated water B (the treated water containing no substance other than monoethanolamine).例文帳に追加

塩化物イオン含有排水からモノエタノールアミンを回収する方法であって、陰イオン交換膜を用いた電気透析処理により塩化物イオン含有排水から塩化物イオンを除去した後、該処理水Ａ（塩化物イオンを除去した処理水）から湿式触媒処理によりモノエタノールアミン以外の含有物質を除去し、しかる後に該処理水Ｂ（モノエタノールアミン以外の含有物質を除去した処理水）中のモノエタノールアミンを回収する方法。 - 特許庁

(b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph (4) of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

ロ　最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） - 日本法令外国語訳データベースシステム

(b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続会員商 品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸 収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたとき は、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の 効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあって は、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） - 経済産業省

(b) when a Financial Instruments Exchange has had its license rescinded under the provision of Article 148 or Article 152(1), when a Financial Instruments Clearing Organization has had its license rescinded under the provision of Article 156-17(1) or (2), when a Securities Finance Company has had its license rescinded under the provision of Article 156-32(1), when a Foreign Financial Instruments Exchange has had its authorization rescinded under the provision of Article 155-10(1), or when such person had obtained license or authorization of the same kind in a foreign state under the provisions of laws and regulations of said foreign state equivalent to this Act and has had the license or authorization (including permission or other administrative dispositions similar to said license or authorization) rescinded, a person who was an Officer of such juridical person (in the case where said person is a Foreign Financial Instruments Exchange, including its Representative Person in Japan; hereinafter the same shall apply in sub-item(e)) within 30 days prior to the date of rescission, and for whom five years have not passed since the date of the rescission; 例文帳に追加

ロ　金融商品取引所が第百四十八条若しくは第百五十二条第一項の規定により免許を取り消された場合、金融商品取引清算機関が第百五十六条の十七第一項若しくは第二項の規定により免許を取り消された場合、証券金融会社が第百五十六条の三十二第一項の規定により免許を取り消された場合若しくは外国金融商品取引所が第百五十五条の十第一項の規定により認可を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けている同種類の免許若しくは認可（当該免許又は認可に類する許可その他の行政処分を含む。）を取り消された場合において、その取消しの日前三十日以内にその法人の役員（外国金融商品取引所にあつては、国内における代表者を含む。ホにおいて同じ。）であつた者でその取消しの日から五年を経過するまでの者 - 日本法令外国語訳データベースシステム

Gains derived by a resident of a Contracting State from the alienation of shares or other comparable rights in a company that is a resident of the other Contracting State and that derives at least 50 percent of its value directly or indirectly from real property situated in that other Contracting State may be taxed in that other Contracting State, unless the relevant class of shares is traded on a recognized stock exchange specified in subparagraph (b) of paragraph 5 of Article 22 and the resident, and persons related thereto, own in the aggregate 5percent or less of that class of shares. 例文帳に追加

一方の締約国の居住者が、他方の締約国の居住者である法人（その資産の価値の五十パーセント以上が当該他方の締約国内に存在する不動産により直接又は間接に構成される法人に限る。)の株式その他同等の権利の譲渡によって取得する収益に対しては、当該他方の締約国において租税を課することができる。ただし、当該譲渡に係る株式と同じ種類の株式が第二十二条５(b)に規定する公認の有価証券市場において取引され、かつ、当該一方の締約国の居住者及びその特殊関係者の所有する当該種類の株式の数が当該種類の株式の総数の五パーセント以下である場合は、この限りでない。 - 財務省

The matters specified by an ordinance of the competent ministry set forth in Article 144-12, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7; (ii) when all or part of the Incorporated Commodity Exchanges Dissolved in an Incorporation-Type Merger issue the rights to subscribe for new shares of stock, matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 8 and item 9 of the Act (including the provisions that specify that the number and the amount of the money of the rights to subscribe for new shares of stock of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger which are to be issued to the holders of the rights to subscribe for the whole or part of new shares of stock shall be zero); (iii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of profit and loss statement prepared along with said balance sheet (in the case where the final - 106 - business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iv) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) has prepared pursuant to the provisions of - 107 - Article 492, paragraph 1 of the Company Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (v) the following matters concerning said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations; hereinafter the same shall apply in this item): (a) when there has occurred an event that has a significant influence on the status of the property of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger; (vi) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vii) when there were changes to the matters listed in the preceding items after the earliest day among those listed in respective items of Article 144-12, paragraph 1 of the Act, said new matters. 例文帳に追加

法第百四十四条の十二第一項の主務省令で定める事項は、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二新設合併消滅株式会社商品取引所の全部又は一部が新株予約権を発行しているとき は、法第百四十三条第一項第八号及び第九号に掲げる事項についての定め（当該事項 についての定めとして、全部又は一部の新株予約権の新株予約権者に対して交付する 新設合併設立株式会社商品取引所の新株予約権の数及び金銭の額を零と定めた場合に おける当該定めを含む。）の相当性に関する事項 三他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅株 式会社商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある 場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時 計算書類等の内容 ハ他の新設合併消滅商品取引所において最終事業年度の末日（最終事業年度がない 場合にあっては、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の十二第一 項各号に掲げる日のいずれか早い日後新設合併設立株式会社商品取引所の成立の 日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新た な最終事業年度の末日後に生じた事業の内容に限る。）四 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 五当該新設合併消滅株式会社商品取引所（清算株式会社を除く。以下この号において 同じ。）についての次に掲げる事項 イ当該新設合併消滅株式会社商品取引所において最終事業年度の末日（最終事業年 度がない場合にあっては、当該新設合併消滅株式会社商品取引所の成立の日）後 に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅株式会社商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第 百四十四条の十二第一項各号に掲げる日のいずれか早い日後新設合併設立株式会 社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合 にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）ロ当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該 新設合併消滅株式会社商品取引所の成立の日における貸借対照表 六新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 七法第百四十四条の十二第一項各号に掲げる日のいずれか早い日後、前各号に掲げる 事項に変更が生じたときは、変更後の当該事項 - 経済産業省