「a company」に関連した英語例文の一覧と使い方(341ページ目) - Weblio英語例文検索

As the regulatory authority, the FSA is not in the position to comment on each and every securities company and group on an individual basis, but generally speaking, the earnings environment for securities companies and groups has not necessarily been favorable as a whole, given the recent sluggish stock trading volume, in addition to the limited number of large-scale securities underwriting opportunities, IPO (initial public offerings), M&A(mergers and acquisitions) and so forth, notwithstanding the strong influx of funds into investment trusts. This seems to have resulted in the contrasting financial results of banks and securities companies. 例文帳に追加

個々の証券会社・グループというものについては、逐一行政当局としてはコメントする立場にないということは皆さんよくご存じだと思いますが、一般論として申し上げれば、証券会社・グループの収益環境は投資信託への資金流入の好調、一方で株式売買高が足下で低迷してきているほか、大型の引受案件、これは新たな上場とかM&Aだとか、そういったものが少なくて、総じて言えば必ずしも良好とは言えなかったというふうに銀行と証券、明暗を分けたというふうな感じがいたしております。 - 金融庁

Then, in Hong Kong, which you must recognize is Asia's second largest financial market and is also home to the world's sixth largest stock market, I met with Chief Secretary for Administration Henry Tang, the number two figure there (in Hong Kong), and Hong Kong Monetary Authority Chief Executive Norman Chan. I also visited Hong Kong's stock market, which is a Hong Kong company, and met and talked with its Chairman. 例文帳に追加

さらに、香港は皆様方ご存じのように、アジアで2番目の大きな金融マーケットでございまして、世界でも6番目の株式マーケットがあるということはもう皆さんご存じだと思いますけれども、そこ（香港）のナンバーツーでございますが、唐英年（ヘンリー・タン）政務長官、それから陳徳霖（ノーマン・チャン）香港金融管理局総裁。また香港の株式市場にも行ってまいりまして、向こう（香港）の会社でございましたが、会長さんと会って面談をいたしてまいりました。 - 金融庁

As for my thinking on the selection of the company that will become the final buyer of the Incubator Bank of Japan, I understand that Deposit Insurance Corporation (DIC) is making serious efforts in this regard in accordance with law, so I should refrain from making specific comments. Companies selected as the final buyers of failed financial institutions are to take over banking operations, so they are required to have the ability to maintain appropriate business operations as a bank. 例文帳に追加

今、日本振興銀行の最終的な受け皿金融機関についてどう思うのかというお話があったと思いますけれども、今、法律に従いまして預金保険機構が一生懸命努力して頂いているというふうに認識いたしておりますから、具体的なコメントは差し控えるというのが一般論としては正しいのではないかなと思いますけれども、破綻金融機関の最終的な受け皿金融機関の問題が、銀行の事業を引き継いでいくものであるため、銀行として適切な経営を維持していく能力が必要だと考えております。 - 金融庁

for life-assistance measures and employment-related measures to be implemented within this year, for example, we will immediately provide low-interest loans to some people - people who need to pay deposits to rent residences by the end of this year, for example - and provide subsidies to others - to people who have rented company-owned residences at low rates or for free, when they pay settlement money upon moving out after a certain period. 例文帳に追加

年内に対応する生活あるいは雇用対策については、例えば年内にどこかの住宅に入りますという時に必要なお金、例えば入る時に敷金なんていうものは低利で融資をさせていただくとか、あるいはしばらく例えば社宅に住んでいただいて、その時には、社宅は基本的に非常に安いか、ただかということでありますけれども、一定の期間住んでいただいて、そこを何カ月後かに出る時に、精算する時に、その精算の時点での補助というような形で、今すぐ住むからお金が要るというものでないものと、それから今すぐ住むから必要なものと両方あるんだろうと思っております。 - 金融庁

I would like to refrain from commenting on the remuneration of officers of companies on an individual basis. Speaking in general terms, however, listed companies have their shares purchased by the general public, so I believe they are subject to generally-accepted principles to a certain extent. In the case of financial institutions, there are banks that have been recapitalized with public funds. While officers’ remuneration is basically at the discretion of the management of each company, I believe generally-accepted principles are applicable in the social context. 例文帳に追加

ご存じのように、個別の金融機関の役員の報酬についてコメントをすることは差し控えたいと思っておりますけれども、一般論としては、株式会社であれば、一般国民から資本を、株式を買っていただくわけでございますから、やはり、それはそれなりに、当然、もし金融機関であれば、公的資金が入っているような銀行もございますが、そこら辺は、それはもう基本的には各経営判断によりますけれども、そこら辺は、やはり社会的に考えて、一般的な法（のり）があるだろうと思っています。 - 金融庁

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate. 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

The basic policy is that in such a case, the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview, or reviewing reports prepared by the affiliate. If such an assessment cannot be done or in other special situations, keep in mind that the management can conduct an assessment by using appropriate methods, such as assessing management processes to such affiliates including understanding investment profit or loss from them. 例文帳に追加

そうした場合には、当該関連会社の全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行うことを基本とするが、当該評価が行えないなど、特段の事情がある場合には、当該関連会社に対する投資損益の把握などの管理プロセスの確認等の適切な方法により評価を行うことができることに留意する。 - 金融庁

For example, internal notices from that company's management, questionnaires that management prepared for people within and outside the organization, documents in which predecessors describe to successors the content of operations, documents prepared when salespeople receive orders, software manuals, original documents such as vouchers and receipts, and shipping instructions output from a sales management system after orders are input, etc. 例文帳に追加

例えば、当該会社の経営者からの社内への通達等、当該会社の作成している経営者から組織の内外の者に対する質問書、各業務の業務内容を前任者から後任者に伝達するための文書等、販売担当者が受注の際に作成した文書等、ソフトウェアのマニュアル、伝票や領収書などの原資料、受注入力後販売管理システムから出力される出荷指図書などの業務指示書等を適宜、利用し、必要に応じてそれに補足を行っていくことで足りることに留意する。 - 金融庁

the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of Bermuda, any legal person, partnership, company, trust, estate, association or any other entity, deriving its status as such from the laws in force in Bermuda 例文帳に追加

「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)バミューダについては、バミューダにおいて施行されている法令によってその地位を与えられたすべての権利能力を有する者、組合、法人、信託、財団又は団体 - 財務省

Such tax, however, may be imposed on only the portion of the profits of the company attributable to the permanent establishment and the portion of the income referred to in the preceding provisions of this paragraph that is subject to tax under Article 6 or under paragraph 1 or 2 of Article 13 that represents the amount of such income that is equivalent to the amount of dividends that would have been paid if such activities had been conducted in a separate legal entity. 例文帳に追加

ただし、当該租税は、当該恒久的施設に帰せられる利得及び第六条又は第十三条１若しくは２の規定に従い当該他方の締約国において租税を課される所得のうち、これらの利得又は所得に係る活動が法律上独立した団体により行われたとしたならば支払われたとみられる配当の額に相当する所得の額に該当する部分についてのみ課することができる。 - 財務省

(1) Applications under section 16(5) or 46(1) or 23 of the Act, as the case may be, to the Registrar may be made by the applicant, or the registered proprietor or registered user or, where the registered proprietor or registered user is a company in liquidation, by the liquidator and in other cases by such person as the Registrar may decide to be entitled to act in the name of the registered proprietor or the registered user. The application may be made on Form TM2.例文帳に追加

(1) 出願人，登録所有者若しくは登録使用者又は登録所有者若しくは登録使用者が清算会社である場合は清算人及びその他の場合において登録所有者若しくは登録使用者の名義で行動する権利があると登録官が判断する者は，場合に応じ法第16条(5)，第46条(1)又は第23条に基づく申請を登録官に対して行うことができる。申請は，様式TM2により行うことができる。 - 特許庁

The sales company 8 or the sales agency has a catalog database storing printed matter related the indirect sub material, the factory article or the component thereof stuck with the IC tag 12, especially cataloged printed matter as data.例文帳に追加

そして、ＩＣタグ１２を貼付した当該間接副資材、工場用品又はその部品に係る情報を大規模総合商社７つまり卸売会社から得て各ユーザー１０、特にエンドユーザーの発注に応じてＩＣタグ１２を貼付した当該間接副資材、工場用品やその部品等を販売する販売代理店や販売会社８は、ＩＣタグ１２を貼付した間接副資材、工場用品やその部品に関し印刷物、特にカタログにしたものをデータとして保存するカタログデータベースを有し、例えば、Ａ社８ＡからＤ社８Ｄの４社すなわち複数社がある。 - 特許庁

For example, a Japanese whole sale and distribution company dealing with lifestyle-related products such as toiletry goods, has added to its wholesale activities what may called credit function in the transactions between lifestyle related commodities manufacturers and local small and medium outlets.例文帳に追加

例えば、トイレタリーグッズ等生活関連用品を取り扱うある日系卸・物流企業は、通常の卸・物流事業に加え、生活関連用品メーカーと地場中小小売店との間の取引において、潤沢な資金の存在というメリットを最大限活用し、確実にメーカーに対する代金支払いを行い、メーカーの資金回収リスクを軽減するという、いわば与信機能的なサービスを付加した卸売事業展開を行い、地場卸売企業に対して優位性を発揮している。 - 経済産業省

In September 2004, under the leadership of the Japan Care Project, training courses for level 2 home helpers were held for Filipinos living in Japan who are already permitted to work through some other means, such as having the "spouse or child of Japanese national" status of residence for instance. The courses were held at Hakubi Co., Ltd., a company that offers nursing care services and education, and consisted of 16 days of classroom lectures (conducted entirely in Japanese) and skills courses, in addition to four days of on-the-job training at an actual facility that offers care services.例文帳に追加

2004年９月、ジャパン・ケア・プロジェクトが主となり、日本人の配偶者等既に別の形で就労が可能な在留資格を持つ在日フィリピン人を対象として、ホームヘルパー２級の養成講座が開講された（介護サービス・介護教育事業者であるヘルス・ケア・サポート・ハクビで実施）。この講座では、16日間の座学（すべて日本語で行われる）と実技講習に加えて、実際の介護施設における４日間の実地研修が行われる。 - 経済産業省

As mentioned above, there is no sufficient survey or data on the realities of the angel investment situation in Japan. In the United States, everybody knows the success of Google was supported by an angel investor, Andreas Bechtolsheim, the first person who made an investment in the company. Such a positive perception of people about angel investment helps motivate them to be angel investors themselves. 例文帳に追加

上述のとおり、日本のエンジェル投資の実態については、必ずしも十分なデータや調査が行われていない。また、米国においては、グーグルの成功が、同社に最初に投資を行ったエンジェル投資家アンディ・ベクトルシャイムによって支えられていたということは、誰もが知っている常識であり、こうしたエンジェル投資に対する肯定的な認識が、自らもエンジェル投資をしてみようかという動機付けになっている。 - 経済産業省

In the United States, in contrast, venture capital funds sell more often and more in value directly to other companies than through public offerings, and there is little difference between public offerings and sales to other companies in terms of proceeds per case. In almost 70% of the cases where stocks of a company were sold to other companies, the proportion of proceeds to investments exceeded 1. These facts demonstrate that sale to other companies is considered as one of the desirable “exits” for venture capital funds. 例文帳に追加

一方、米国では、他企業への売却が、件数・金額ともに株式公開を上回っており、株式公開と他企業への売却との一社当たり売却金額の差もない。他企業への売却を行った場合の投資額と売却額の比率を見ても、1倍を上回っているケースが約7割を占める。他企業への売却が、ベンチャーキャピタルファンドの望ましい「出口」の一つとして位置づけられていると言える。 - 経済産業省

(2) The provisions of Article 234, paragraphs 1 to 5 inclusive, Article 868, paragraph 1, Article 869, Article 871, Article 874 (limited to the part pertaining to item 4), Article 875 and Article 876 of the Company Act shall apply mutatis mutandis to the case of receiving the allotment of shares of stock or money pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２ 会社法第二百三十四条第一項から第五項まで、第八百六十八条第一項、第八百六十九条、第八百七十一条、第八百七十四条（第四号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、前項の規定により株式又は金銭の割当てを受ける場合について準用する。この場合において、必要な技術的読替えは、政令で定める。 - 経済産業省

(1) When a Member Commodity Exchange has implemented Entity conversion, it shall complete the registration of dissolution with regard to the Member Commodity Exchange implementing Entity conversion, the registration of establishment with regard to the head office of the Incorporated Commodity Exchange after Entity conversion and the registration of the matters listed in the respective items of Article 930, paragraph 2 of the Company Act with regard to the branch offices of the Incorporated Commodity Exchange after Entity conversion within two weeks from the day on which the Entity Conversion came into effect at the location of the principal office and the head office and within three weeks from such day at the secondary offices and branch offices. 例文帳に追加

１ 会員商品取引所が組織変更をしたときは、組織変更の効力が生じた日から、その主たる事務所及び本店の所在地においては二週間以内に、その従たる事務所及び支店の所在地においては三週間以内に、組織変更をする会員商品取引所については解散の登記を、組織変更後株式会社商品取引所の本店については設立の登記を、組織変更後株式会社商品取引所の支店については会社法第九百三十条第二項各号に掲げる事項の登記をしなければならない。 - 経済産業省

(iv) The number of shares of stock of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger (in the case of a company issuing classified shares of stock, the classes of shares of stock and the number of shares of stock by class) which such Incorporated Commodity Exchange Established by an Incorporation-Type Merger delivers to members of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger or shareholders of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger in lieu of their shares or shares of stock, at the time of the Incorporation-Type Merger, or the method of calculating such number and matters concerning the amount of the stated capital and reserve of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger 例文帳に追加

六新設合併設立株式会社商品取引所が新設合併に際して新設合併消滅会員商品取引所の会員又は新設合併消滅株式会社商品取引所の株主に対して交付するその持分又は株式に代わる当該新設合併設立株式会社商品取引所の株式の数（種類株式発行会社にあつては、株式の種類及び種類ごとの数）又はその数の算定方法並びに当該新設合併設立株式会社商品取引所の資本金及び準備金の額に関する事項 - 経済産業省

(2) The provisions of Article 806, paragraphs 5 to 7, Article 807, Article 868, paragraph 1, Article 870 (limited to the part pertaining to item 4), the main clause of Article 871, Article 872 (limited to the part pertaining to item 4), the main clause of Article 873, Article 875 and Article 876 of the Company Act shall apply mutatis mutandis to the request prescribed in the preceding paragraph. In this case, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２ 会社法第八百六条第五項から第七項まで、第八百七条、第八百六十八条第一項、第八百七十条（第四号に係る部分に限る。）、第八百七十一条本文、第八百七十二条（第四号に係る部分に限る。）、第八百七十三条本文、第八百七十五条及び第八百七十六条の規定は、前項の規定による請求について準用する。この場合において、必要な技術的読替えは、政令で定める。 - 経済産業省

The provisions of Article 234, paragraphs 1 to 5 inclusive, Article 868, paragraph 1, Article 869, Article 871, Article 874 (limited to the part pertaining to item 4), Article 875 and Article 876 of the Company Act shall apply mutatis mutandis to an Absorption-Type Merger under Article 142 and an Incorporation-Type Merger under Article 143, paragraph 1. In this case, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

会社法第二百三十四条第一項から第五項まで、第八百六十八条第一項、第八百六十九条、第八百七十一条、第八百七十四条（第四号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、第百四十二条の吸収合併及び第百四十三条第一項の新設合併について準用する。この場合において、必要な技術的読替えは、政令で定める。The provisions of Article 234, paragraphs 1 to 5 inclusive, Article 868, paragraph - 経済産業省

Director Masaki Ueda, who is responsible for the company’s outlet development, says “One lesson we really learned from opening shops in Hong Kong is the importance of stopping and resolving problems as quickly as possible. In the high-risk business of opening shops overseas, it is also important to set a time limit for withdrawal beforehand, and judge the business feasibility.” With this understanding, ab-out is expanding worldwide. While dealing with the government regulations, business customs and other barriers in each country, they are seeking and educating reliable local partners who truly love Santouka Ramen. 例文帳に追加

同社の店舗開発の責任者である植田昌紀取締役は、「香港出店の教訓として、いかに問題を早く食い止め解決するかが重要と痛感した。リスクの高い海外展開は、撤退の期限を区切り、事業の継続性を見極めることも必要だ。」との考えで、現地政府の規制や商慣習等の壁に直面しながらも、世界各国を飛び回り、「山頭火」ラーメンが心から好きで信頼できるパートナーの発掘と育成に取り組んでいる。 - 経済産業省

(iv) minutes of the general meeting of shareholders approving the merger (in the case of a Member Commodity Exchange, referring to the general meeting of Members prescribed in Article 144, paragraph 4, Article 144-2, paragraph 2, or Article 144-3, paragraph 4 of the Act; in the case of an Incorporated Commodity Exchange, referring to the general meeting of shareholders prescribed in Article 144-6, paragraph 1 and Article 144-13, paragraph 1 of the Act, and Article 783, paragraph 1, Article 795, paragraph 1, or Article 804, paragraph 1 of the Company Act) of each Commodity Exchange which carries out the merger, or another document certifying that the necessary procedures for the merger have been followed; 例文帳に追加

四合併を行う各商品取引所の合併総会（会員商品取引所にあっては、法第百四十四条 第四項、第百四十四条の二第二項又は第百四十四条の三第四項の会員総会をいい、 株式会社商品取引所にあっては、法第百四十四条の六第一項、第百四十四条の十三 第一項、会社法第七百八十三条第一項、第七百九十五条第一項又は第八百四条第一 項の株主総会をいう。）の議事録その他必要な手続があったことを証する書面 - 経済産業省

In the development of human resources suited to monodzukur, the challenge is to motivate students to proactively acquire, through school education, a wide range of knowledge and skills and the ability to perform various tasks by using them and, on the other hand, to foster, through in-company and external lessons and training, personnel equipped with advanced knowledge and skills suitable for their respective jobs based on basic capabilities necessary for achieving social and vocational independence.例文帳に追加

ものづくり人材育成においては、幅広い知識・技能をすすんで習得し、それらを活用して様々な課題に対応できるような能力を、学校教育を通じて習得させるとともに、社会的・職業的に自立するために必要な基盤となる能力を基に、それぞれの業務内容に応じた高度な専門知識・技能を身に付けた人材を企業内外での学習や訓練を通じていかに育成していくかが課題である。 - 経済産業省

The graph shows that “consumers’ needs and trends” and “the ideas and inventiveness of company staff” were popular answers in each of the five fields as sources of ideas, and this result is the same as that of Fig. 2-2-1. In addition, the fact that “the seeds of new technologies emerging from universities and public research laboratories” was a relatively unpopular answer in the field of “enhancing production lines and manufacturing methods,” but was relatively popular in the field of “basic research and development, and anticipatory research and development of basic technologies,” shows the different characteristics of innovative technology in each of the five fields.例文帳に追加

いずれの分野でも、アイディアの源泉として「顧客・消費者の動向やニーズ」、「社内人材の創意工夫やアイディア」が多く挙げられているのは第2-2-1図と同じ結果であるが、「大学や公設試験研究機関の技術シーズ」が「生産ライン、製造方法の改善」の分野では低いのに対し、「基礎研究開発、基盤技術の先行研究開発」の分野では相対的に高くなるなど、技術革新の分野ごとの特徴も見られる。 - 経済産業省

When analyzed separately between manufacturers and non-manufacturers, the larger the size of an enterprise on a number-ofemployee basis, the higher the percentage of enterprises that replied that they “place relatively more emphasis on seniority-based wages” for manufacturers, whereas for non-manufacturers, the percentage does not fluctuate significantly by company size measured by the number of employees (Fig. 3-3-4 [1] and [2]), which is consistent with the fact that the tilt in wage curve for large enterprise manufacturers was relatively larger in Fig. 3-3-2.例文帳に追加

これを製造業と非製造業で分けて見てみると、製造業では企業の従業員規模が大きくなるほど「どちらかというと年功序列を重視している」と回答する企業の割合が高くなる傾向が見られる一方、非製造業ではその割合が企業の従業員規模の違いで大きく変化しておらず（第3-3-4図①、②）、第3-3-2図で大企業の製造業の賃金カーブの傾きが相対的に大きかったことと整合的な結果と思われる。 - 経済産業省

Specific efforts being made by the company for such purpose include the concentration of overseas sales companies, previously run on a divisional basis, into comprehensive marketing companies set up in major areas, the efficiency of fund-raising and fund management among group companies through the introduction of the CMS (Cash Management System) at financial management firms being set up in the United States, the United Kingdom, Thailand and China as well as the headquarters, and the promotion of global-based optimal parts procurements in which the material division of the headquarters is to buy iron, aluminum and other materials used by different business divisions from the most reasonable suppliers in the world.例文帳に追加

具体的には、例えば、①事業部門ごとに展開していた海外販売会社を必要に応じて主要拠点に配置している総合販売会社へ集約化、②本社を中心として、米国、英国、タイ、中国に地域の財務統括会社を設置し、CMS（Cash Management System）11を導入することでグループの資金調達・運用の効率化、③本社の資材部門を中心として鉄、アルミなどの各事業に共通する原材料については最もコストを抑えられる場所から調達を行うグローバル最適調達の推進、などといった取組を行っている。 - 経済産業省

A comparison between the production ripple effects of specific demand components on large companies and small- and medium-sized companies, based on the inter-industry relations table by company size, shows that export and capital investment have larger production ripple effects on large companies, while the private sector consumption and public fixed capital formation have larger production ripple effects on small- and medium-sized companies. Thus, it is presumable that the growth directed by export and capital investment inevitably increases the disparity between large companies and small- and medium-sized companies (see Figure 2-2-25).例文帳に追加

規模別産業連関表を用いて大企業と中小企業に対する各需要項目の生産波及効果を比較すると、輸出、設備投資は大企業に対する生産波及効果が大きい一方で、民間消費支出や公的固定資本形成は中小企業に対する生産波及効果が大きいため、輸出、設備投資主導の成長は必然的に大企業・中小企業間の収益格差を拡大させると考えられる（第2-2-25図）。 - 経済産業省

According to this, a comparison of the issues cited by SMEs that have insufficient IT capital accumulation and by SMEs that have ample IT capital reveals that while "Insufficient IT personnel suiting our company" is jointly cited by both as the greatest issue, the second most common issue of SMEs with insufficient IT capital accumulation is "Employees have inadequate IT utilization abilities and IT literacy," while the second most common issue for SMEs with ample IT capital is "The burden of the initial investment costs of IT-related capital investment."例文帳に追加

これによると、IT資本の蓄積が不足している中小企業とIT資本が充足している中小企業が挙げている課題を比較すると、「自社に適したIT人材が不足している」ことが最大の課題であることは共通であるが、IT資本の蓄積が不足している中小企業の2番目に多い課題が「社員のIT活用能力、ITリテラシーが不足している」であることに対し、IT資本が充足している中小企業の2番目に多い課題は「IT関係の設備投資にあてる初期投資コストの負担」となっている。 - 経済産業省

Also, in the finance and insurance sectors, the following causes were seen to overlap, resulting in the rapid global expansion of M&A targeting the financial industry: (a) Due to the introduction of the Euro in January 1999, along with the disappearance of the market boundaries of each country’s currency, the competition intensified within the financial industry due to the progress in system developments, (b) There was active M&A targeting investment banks, to bring the know-how on intermediation or provision for financial advice for company mergers and acquisitions, (c) Acquisitions of the U.S. financial institutions by the financial institutions in the EU region had increased due to the U.S. deregulation of the Financial Services Modernization Act, etc.例文帳に追加

また、金融・保険分野においては、①1999年1月のユーロ導入によって、各国通貨による市場の境界がなくなるとともに、制度整備が進んだことから、金融業界の競争が激化したこと、②企業合併・買収を仲介したり財務アドバイスを行うノウハウを自社に取り込むために、投資銀行を対象とするM&Aが活発化したこと、③米国における金融制度改革法などによる規制緩和を背景にEU 域内金融機関による米国金融機関の買収が増加したことなどの要因も重なり、金融業のM&Aが世界的に急拡大したものと見られる。 - 経済産業省

On the other hand, Japan’s service sector carry out business expansion which flexibly responds to the business environment of the market locations, and this ability to adapt to markets is highly regarded. But as international competition is forecast to further intensify in the future, to achieve even faster growth, a strategy similar to European and U.S. global service companies is demanded to foster and deliver competitive strengths which can be delivered regardless of the country, execute successful global expansion, and use that success to strengthen the entire company.例文帳に追加

一方、我が国サービス産業は、進出先の事業環境に応じた柔軟な事業展開を行うなど、その市場適応能力が高く評価されているが、今後国際競争が一層激化すると予想される中で、より高い成長を実現するため、欧米のグローバルサービス企業と同様、国を問わず発揮できる競争力を醸成、発揮し、グローバル展開を成功させ、またその成功を全社的な強みとしていく戦略が求められる。 - 経済産業省

・Investigating the company practice of withdrawing employment offers to fresh graduates, taking hold of the measures taken by universities and other schools against withdrawal of employment offers, and giving full advice to business (including publishing the names of companies that have withdrawn employment offers), while implementing job placement assistance to those who were declined a job offer by enhancing the consulting function of schools and universities.例文帳に追加

・残業時間を削減して雇用を維持した場合に支払われる残業削減雇用維持奨励金の創設（有期契約労働者や派遣労働者等の雇用の安定を目的）・新規学校卒業予定者の採用内定取消し状況及び学校等における対応状況を把握し、内定を取り消した企業名の公表も含め企業に対する指導を徹底するとともに、採用内定を取り消された学生等に対する大学等の相談体制の充実を図るなど、就職支援を強化。 - 経済産業省

It has become difficult to provide new products and services via a single company, because the product cycle has shortened, while there has been an acceleration in the pace of change among market needs, and in advancements and increases in complexity technology. In addition, thanks to developments in information technology, the availability of useful techniques and knowledge has risen, enabling the creation of new value by using techniques and knowledge that had been previously considered as belonging to other domains.例文帳に追加

この背景としては、市場ニーズの変化の加速による製品サイクルの短期化と技術の高度化・複雑化に伴い、企業単体で新しい製品やサービスを提供することが困難になってきたこと、また、情報技術の発展により有用な技術やノウハウの利用可能性が高まり、全く別分野に属すると考えられていた技術やノウハウを利用することで新たな価値の創出が可能となったことがある。 - 経済産業省

Article 16 (1) The provisions of Article 38 to 43 inclusive (Commercial Employee) of the Commercial Code as applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Current Act shall apply to the acts performed before the Effective Date by the managers (including the employees prescribed in Article 42 (Apparent Manager) or Article 43 (Employee Entrusted with Certain Type of Task or Specific Task) of the Commercial Code as applied mutatis mutandis pursuant to Article 42 of the Former Act) appointed pursuant to the provision of Article 37 (Appointment of Manager) of the Commercial Code as applied mutatis mutandis pursuant to Article 42 of the Former Act) by a Mutual Company under the Former Act in existence at the time when this Act enters into force, and other matters pertaining to such managers, by deeming that the matters pertaining to the managers appointed pursuant to the provision of Article 37 of the Commercial Code as applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Current Act by a Mutual Company under the Current Act (including the employees prescribed in Article 42 or 43 of said Code as applied mutatis mutandis pursuant to that paragraph) have been performed on the dates of the original performance. 例文帳に追加

第十六条　この法律の施行の際現に存する旧法の規定による相互会社が旧法第四十二条において準用する商法第三十七条（支配人の選任）の規定により選任した支配人（旧法第四十二条において準用する商法第四十二条（表見支配人）又は第四十三条（ある種類又は特定の委任を受けた使用人）に規定する使用人を含む。）の施行日前における行為その他当該支配人に係る事項については、当該事項のあった日に、新法の規定による相互会社が新法第二十一条第一項において準用する商法第三十七条の規定により選任した支配人（同項において準用する同法第四十二条又は第四十三条に規定する使用人を含む。）に係る事項があったものとみなして、同項において準用する同法第三十八条から第四十三条まで（商業使用人）の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 80 (1) For the purpose of applying the provisions of Articles 38 to 43 inclusive (Commercial Employee) of the Commercial Code as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Current Act to acts prior to the Effective Date of the manager appointed by a Foreign Mutual Company that has obtained the license set forth in Article 3, paragraph (1) of the Former Foreign Insurance Business Operators Act by the time this Act enters into force, pursuant to the provision of Article 37 (Appointment of Manager) of the Commercial Code as applied mutatis mutandis pursuant to Article 18 of the Former Foreign Insurance Business Operators Act (including the employee prescribed in Article 42 (Apparent Manager) or Article 43 (Employee with Certain Types of Entrustment or Specific Entrustment) as applied mutatis mutandis pursuant to Article 18 of the Former Foreign Insurance Business Operators Act), and other matters pertaining to said manager, such acts and other matters shall be deemed as matters pertaining to the manager appointed by a Foreign Mutual Company under the Current Act pursuant to the provision of Article 37 of the Commercial Code as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Current Act (including the employee prescribed in Article 42 or 43 of said Code as applied mutatis mutandis pursuant to that paragraph). 例文帳に追加

第八十条　この法律の施行の際現に旧外国保険事業者法第三条第一項の免許を受けている外国相互会社が旧外国保険事業者法第十八条において準用する商法第三十七条（支配人の選任）の規定により選任した支配人（旧外国保険事業者法第十八条において準用する商法第四十二条（表見支配人）又は第四十三条（ある種類又は特定の委任を受けた使用人）に規定する使用人を含む。）の施行日前の行為その他当該支配人に係る事項については、当該事項のあった日に、新法の外国相互会社が新法第百九十八条第一項において準用する商法第三十七条の規定により選任した支配人（同項において準用する同法第四十二条又は第四十三条に規定する使用人を含む。）に係る事項があったものとみなして同項において準用する同法第三十八条から第四十三条まで（商業使用人）の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted. 例文帳に追加

３　第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。 - 日本法令外国語訳データベースシステム

(2) The provisions of Part IV, Chapter III (excluding Article 715 and Article 740, paragraph (3)) (Bondholders' Meeting), Part VII, Chapter II, Section 7 (Lawsuit for Rescission of Payment, etc by Bond-Issuing Company.), Article 868, paragraph (3) (Jurisdiction of Non-Contentious cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to items (x) to (xii) inclusive) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 873 (Stay of Execution of Original Sentence), Article 874 (limited to the segment pertaining to item (iv)) (Restrictions on Appeal), Articles 875 (Exclusion from Application of Provisions of Act on Procedures for Non-contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the cases where a Mutual Company issues bonds. In this case, the term "bond-issuing company" in those provisions shall be deemed to be replaced with "bond-issuing mutual company"; the term "under Article 705, paragraphs (1) to (3) inclusive, and under Articles 708 and 709" in Article 737, paragraph (2) (Execution of Resolutions of Bondholders' Meetings) of that Act shall be deemed to be replaced with "of Article 61-7, paragraphs (1) to (3) inclusive of the Insurance Business Act, and the provisions of Articles 708 and 709 as applied mutatis mutandis pursuant to Article 61-7, paragraph (8) of that Act"; and the term "the provisions of Article 449, Article 627, Article 635, Article 670, Article 779 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 781), Article 789 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 793), Article 799 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 802) or Article 810 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 813)" in Article 740, paragraph (1) (Special provisions on objection procedures for creditors) of that Act shall be deemed to be replaced with "Article 17 (excluding the proviso to paragraph (1)) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) of that Act, and Articles 88 and 165-17 (including the cases where it is applied mutatis mutandis pursuant to Article 165-20 of that Act) of that Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

２　会社法第四編第三章（第七百十五条及び第七百四十条第三項を除く。）（社債権者集会）、第七編第二章第七節（社債発行会社の弁済等の取消しの訴え）、第八百六十八条第三項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第十号から第十二号までに係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条（原裁判の執行停止）、第八百七十四条（第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は、相互会社が社債を発行する場合について準用する。この場合において、これらの規定中「社債発行会社」とあるのは「社債を発行した相互会社」と、同法第七百三十七条第二項（社債権者集会の決議の執行）中「第七百五条第一項から第三項まで、第七百八条及び第七百九条」とあるのは「保険業法第六十一条の七第一項から第三項までの規定並びに同法第六十一条の七第八項において準用する第七百八条及び第七百九条」と、同法第七百四十条第一項（債権者の異議手続の特則）中「第四百四十九条、第六百二十七条、第六百三十五条、第六百七十条、第七百七十九条（第七百八十一条第二項において準用する場合を含む。）、第七百八十九条（第七百九十三条第二項において準用する場合を含む。）、第七百九十九条（第八百二条第二項において準用する場合を含む。）又は第八百十条（第八百十三条第二項において準用する場合を含む。）」とあるのは「保険業法第五十七条第四項において準用する同法第十七条（第一項ただし書を除く。）の規定並びに同法第八十八条及び第百六十五条の十七（同法第百六十五条の二十において準用する場合を含む。）」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

(2) The provisions of Article 358(2), (3), and (5) to (7) inclusive (Election of Inspector of Execution of Inspector), Article 359 (Decision by Court to Call Shareholders Meeting), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rule) of the Companies Act shall apply mutatis mutandis to an inspector where the petition set forth in the preceding paragraph has been filed or to cases where the inspectors report has been given. In this case, the term "the Stock Company" in Article 358(3) and (7) of the Companies Act shall be deemed to be replaced with "the Specific Purpose Company," the term "the shareholders" in Article 358(7) of that Act shall be deemed to be replaced with "members," the term "shareholders meeting" in Article 359(1)(i), (2), and (3) of that Act shall be deemed to be replaced with "general meeting of members," the term "shareholders" in Article 359(1)(ii) of that Act shall be deemed to be replaced with "members," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２　会社法第三百五十八条第二項、第三項及び第五項から第七項まで（業務の執行に関する検査役の選任）、第三百五十九条（裁判所による株主総会招集等の決定）、第八百六十八条第一項（非訟事件の管轄）、第八百七十条（第二号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）並びに第八百七十六条（最高裁判所規則）の規定は、前項の申立てがあった場合の検査役及びその報告があった場合について準用する。この場合において、同法第三百五十八条第三項及び第七項中「株式会社」とあるのは「特定目的会社」と、同項中「株主」とあるのは「社員」と、同法第三百五十九条第一項第一号、第二項及び第三項中「株主総会」とあるのは「社員総会」と、同条第一項第二号中「株主」とあるのは「社員」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

Article 465 (1) In cases where a Stock Company carries out the acts listed in any of the following items, if the sum of the amounts listed in item (iii), (iv) and (vi) of Article 461(2) when approval under Article 438(2) (or, in cases provided for in the first sentence of Article 439, approval under Article 436(3)) is obtained with respect to the Financial Statements for the business year that contains the day on which such act is carried out (or, if the business year immediately preceding such business year is not the Most Recent Business Year, the business year immediately preceding such business year) exceeds the amount listed in item (i) of that paragraph, the Executing Persons who performed duties in relation to the acts listed in each such item shall be jointly and severally liable to such Stock Company for payment of such excess amount (or, in cases where such excess amount exceeds the amount listed in each such item, the amount listed in each such item).; provided, however, that this shall not apply in cases where such Executing Persons prove that they did not fail to exercise due care with respect to the performance of their duties: 例文帳に追加

第四百六十五条　株式会社が次の各号に掲げる行為をした場合において、当該行為をした日の属する事業年度（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）に係る計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた時における第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該各号に掲げる行為に関する職務を行った業務執行者は、当該株式会社に対し、連帯して、その超過額（当該超過額が当該各号に定める額を超える場合にあっては、当該各号に定める額）を支払う義務を負う。ただし、当該業務執行者がその職務を行うについて注意を怠らなかったことを証明した場合は、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

(ii) When providing credit to a small- or medium-size company, does the institution conduct credit management operations including credit rating management with due consideration for the overall status of the company's corporate management in light of the nature of small- and medium-size companies in general, such as their vulnerability to the economic cycle and their liability to fall into the status of having excess debt due to one-time factors.例文帳に追加

（ⅱ）中小・零細企業等に対する与信に関しては、総じて景気の影響を受けやすく、一時的な要因により債務超過に陥りやすいといった中小・零細企業等の経営・財務面の特性を踏まえ、与信先の経営実態を総合的に勘案した信用格付等の与信管理を行っているか。（ⅲ）スコアリング・モデルを用いたビジネスローン等について延滞が発生した場合に、経営改善の方策に係る協議に応じることなく、機械的に債権回収や債権売却を行っていないか。また、ビジネスローン等からの撤退等に当たっては、債務者の置かれた状況を斟酌し、必要に応じて代替的な資金供給手段を検討しているか。（ⅳ）担保割れが生じた際に、合理的な理由なく、直ちに回収や金利の引上げを行っていないか。（ⅴ）経営改善支援先については、経営改善計画の進捗状況を適切に把握し、必要に応じて経営相談・経営指導等を行う等、経営改善に向けた働きかけを行っているか。（ⅵ）短期貸付の更新継続をしている貸出金（手形貸付を含む。）について、更なる借換えを行えば貸出条件緩和債権に該当する場合、安易に顧客の要望を謝絶することなく、適切に経営改善計画等の策定支援等を行っているか。（ⅶ）債務者が大部で精緻な経営改善計画等を策定していないことを理由に、貸付条件の変更等の申込みを謝絶していないか。 - 金融庁

Article 152 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph (2), item (i). In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item (iv) of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item (v) of the same Article and Article 81, item (v) of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item (vii) of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in a consolidation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger," the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of the same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百五十二条　商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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

(2) The provisions of Article 79, Article 80 (excluding items (vi), (ix) and (x)) and Articles 81 to 83 inclusive of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchange and Incorporated Commodity Exchange upon a merger in the case set forth in Article 139, paragraph (2), item (ii). In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office or the head office," "head office" in Article 80, item (v) of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning merger of a Member Commodity Exchange Surviving an Absorption-Type Merger," the term "head office" in Article 81, item (v) of the same Act shall be deemed to be replaced with "head office or office," the phrase "when a company dissolved in a consolidation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２　商業登記法第七十九条、第八十条（第六号、第九号及び第十号を除く。）及び第八十一条から第八十三条までの規定は、第百三十九条第二項第二号に掲げる場合における合併による会員商品取引所及び株式会社商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称又は商号及び主たる事務所又は本店」と、同法第八十条第五号中「本店」とあるのは「事務所」と、同条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十一条第五号中「本店」とあるのは「本店又は事務所」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」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

(1) The provisions of Article 79, Article 80 (excluding items 2, 6, 9 and 10), Article 81 (excluding items 3, 6, 9 and 10), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph 2, item 1. In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item 4 of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item 5 of the same Article and Article 81, item 5 of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item 7 of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in an incorporation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item 7 of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger," the term "the head office" in Article 82, paragraphs 2 to 4 inclusive and Article 83 of th same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

１ 商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号 及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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。 - 経済産業省

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム