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例文

(7) The Transferred Juridical Person who manages the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as a Small Amount and Short Term Insurance Provider, and the provisions of Article 272-22, Article 272-23, Article 272-25, paragraph (1), Article 272-26, and Article 272-27 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied. In this case, the term "items listed in following" and the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-26, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "items (i) and (iii) to (v)" and "order for abolishing of the business" respectively; the term "Article 272-4, paragraph (1), items (i) to (iv), items (vii) and (viii)" in item (i) of the same paragraph shall be deemed to be replaced with "Article 272-4, paragraph (1), item (viii)," the term "in the case where the Specified Insurer is no longer a small business, other laws and regulations" in item (iii) of the same paragraph shall be "laws and regulations," the term "documents included in each of the items in Article 272-2, paragraph (2)" in item (iv) of the same paragraph shall be deemed to be replaced with "insurance contract (including those relevant thereto)," the term "the director, executive officer, and accounting adviser or company auditor" and "laws and regulations in the case where it falls under any of the provisions in Article 272-4, paragraph (1), item (x), (a) to (f) inclusive" in paragraph (2) of the same Article shall be deemed to be replaced with "the officer" and "laws and regulations" respectively; the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-27 of the New Insurance Business Act shall be deemed to be replaced with "order for abolishing of the business," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be "the officer," and other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

7 第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、少額短期保険業者とみなして、新保険業法第二百七十二条の二十二、第二百七十二条の二十三、第二百七十二条の二十五第一項、第二百七十二条の二十六及び第二百七十二条の二十七の規定(これらの規定に係る罰則を含む。)を適用する。この場合において、新保険業法第二百七十二条の二十六第一項中「次の各号」とあるのは「第一号及び第三号から第五号まで」と、「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、同項第一号中「第二百七十二条の四第一項第一号から第四号まで、第七号、第八号」とあるのは「第二百七十二条の四第一項第八号」と、同項第三号中「小規模事業者でなくなったとき、その他法令」とあるのは「法令」と、同項第四号中「第二百七十二条の二第二項各号に掲げる書類」とあるのは「保険約款(これに相当するものを含む。)」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」と、「第二百七十二条の四第一項第十号イからヘまでのいずれかに該当することとなったとき、法令」とあるのは「法令」と、新保険業法第二百七十二条の二十七中「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、新保険業法第三百三十三条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは「役員」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

(4) The provisions of Article 146 (Pledge of Shares), Article 147(2) and (3) (Perfection of Pledges of Shares), Article 148 (Entries in Shareholder Registry), and Article 151 (limited to the portions pertaining to items (iv), (viii), (ix), and (xiv)), Article 153(2), and Article 154 (Effect of Pledge of Shares) of the Companies Act shall apply mutatis mutandis to the Preferred Equity of a Specific Purpose Company. In this case, the term "shareholders" in these provisions shall be deemed to be replaced with "Preferred Equity Members," the term "share certificates" in these provisions shall be deemed to be replaced with "Preferred Equity Securities," the term "Registered Pledgees of Shares" in these provisions shall be deemed to be replaced with "Registered Pledgees of Preferred Equity," the term "shareholder registry" in Article 148 of the Companies Act shall be deemed to be replaced with "Preferred Equity Member Registry," the term "surplus" in Article 151(viii) of that Act shall be deemed to be replaced with "profits," the phrase "the cases provided for in paragraph (2) of the preceding Article" in Article 153(2) of that Act shall be deemed to be replaced with "the cases where Preferred Equity has been consolidated," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 会社法第百四十六条(株式の質入れ)、第百四十七条第二項及び第三項(株式の質入れの対抗要件)、第百四十八条(株主名簿の記載等)並びに第百五十一条(第四号、第八号、第九号及び第十四号に係る部分に限る。)、第百五十三条第二項及び第百五十四条(株式の質入れの効果)の規定は、特定目的会社の優先出資の質入れについて準用する。この場合において、これらの規定中「株主」とあるのは「優先出資社員」と、「株券」とあるのは「優先出資証券」と、「登録株式質権者」とあるのは「登録優先出資質権者」と、同法第百四十八条中「株主名簿」とあるのは「優先出資社員名簿」と、同法第百五十一条第八号中「剰余金」とあるのは「利益」と、同法第百五十三条第二項中「前条第二項に規定する場合」とあるのは「優先出資を併合した場合」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

(3) The provisions of Article 234(2) and Article 235(1) (Treatment of Fractions), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the cancellation and consolidation of a Specific Purpose Company's Preferred Equity. In this case, the term "the preceding paragraph" in Article 234(2) of the Companies Act shall be deemed to be replaced with "Article 235(1) as applied mutatis mutandis pursuant to Article 50(3) of the Asset Securitization Act," the phrase "one share in the number" in Article 235(1) of Companies Act shall be deemed to be replaced with "one unit in the number of units," the term "shareholders" in that paragraph shall be deemed to be replaced with "Preferred Equity Members," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

3 会社法第二百三十四条第二項及び第二百三十五条第一項(一に満たない端数の処理)、第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十一条(理由の付記)、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)並びに第八百七十六条(最高裁判所規則)の規定は、特定目的会社の優先出資の消却及び併合について準用する。この場合において、同法第二百三十四条第二項中「前項」とあるのは「資産流動化法第五十条第三項において準用する第二百三十五条第一項」と、同法第二百三十五条第一項中「数に一株」とあるのは「口数に一口」と、「合計数」とあるのは「合計口数」と、「株主」とあるのは「優先出資社員」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 41-12 (1) With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as "specified discount bonds") to such amount receivable. 例文帳に追加

第四十一条の十二 個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八(東京湾横断道路の建設に関する特別措置法(昭和六十一年法律第四十五号)第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの(次項及び第三項において「特定割引債」という。)につき支払を受けるべき償還差益については、百分の十六)の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

例文

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一 卸売業 当該各事業年度の棚卸資産の販売に係る収入金額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。)以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム


例文

Article 155 The provisions specified by a Cabinet Order prescribed in Article 81-3(1) (Inclusion in Gross Profits or Deductible Expenses of the Amount of Individual Gross Profits or Individual Deductible Expenses) of the Act in the case of calculating the amount of individual gross profits prescribed in the said paragraph (hereinafter referred to as the "amount of individual gross profits" in this Chapter) shall be those of Article 26(2) (Exclusion from Gross Profits of Refund of Foreign Tax), Article 28 (Inclusion in Gross Profits of Foreign Tax of Foreign Subsidiary Companies to be Deducted from Corporation Tax) and Article 61-13 (Adjustment of Profits and Losses of Transactions between Consolidated Corporations in the Business Year, etc. Prior to Company Split, etc.) of the Act, and the provisions specified by a Cabinet Order prescribed in Article 81-3(1) of the Act in the case of calculating the amount of individual deductible expenses prescribed in the said paragraph (hereinafter referred to as the "amount of individual deductible expenses" in this Chapter) shall be those of Article 40 (Exclusion from Deductible Expenses of Income Tax to be Deducted from Corporation Tax), Article 41 (Exclusion from Deductible Expenses of Foreign Tax to be Deducted from Corporation Tax), Articles 57 through 58 (Carryover, etc. of Loss in the Business Year when Blue Return Form Has Been Filed) and Article 61-13 of the Act. 例文帳に追加

第百五十五条 法第八十一条の三第一項(個別益金額又は個別損金額の益金又は損金算入)に規定する個別益金額(以下この章において「個別益金額」という。)を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項(外国税額の還付金の益金不算入)、第二十八条(法人税額から控除する外国子会社の外国税額の益金算入)及び第六十一条の十三(分割等前事業年度等における連結法人間取引の損益の調整)とし、同項に規定する個別損金額(以下この章において「個別損金額」という。)を計算する場合における同項に規定する政令で定める規定は法第四十条(法人税額から控除する所得税額の損金不算入)、第四十一条(法人税額から控除する外国税額の損金不算入)、第五十七条から第五十八条まで(青色申告書を提出した事業年度の欠損金の繰越し等)及び第六十一条の十三とする。 - 日本法令外国語訳データベースシステム

The provisions of Article 424 and Article 430 of the Company Act shall apply mutatis mutandis to the president, directors and auditors, the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the president, directors and auditors, the provisions of Article 349, paragraphs 4 and 5, Article 350, Article 354 and Article 361 of the same Act shall apply mutatis mutandis to the president and directors and the provisions of Article 53 shall apply mutatis mutandis to the auditors. In this case, the phrase "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an officer, etc." in Article 430 of the same Act shall be deemed to be replaced with "the president or a director," the term "another officer, etc." in the same Article shall be deemed to be replaced with "also an auditor," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

会社法第四百二十四条及び第四百三十条の規定は理事長、理事及び監事について、同法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。)の規定は理事長、理事及び監事の責任を追及する訴えについて、同法第三百四十九条第四項及び第五項、第三百五十条、第三百五十四条並びに第三百六十一条の規定は理事長及び理事について、第五十三条の規定は監事について、それぞれ準用する。この場合において、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第四百三十条中「役員等が」とあるのは「理事長又は理事が」と、「他の役員等も」とあるのは「監事も」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」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

Article 96-4 The provisions of Article 207 (Contribution of Property Other than Monies), Article 212 (excluding paragraph (1), item (i)) (Liabilities of Persons Who Subscribed for Shares with Unfair Amount to Be Paid in), Article 213 (excluding paragraph (1), items (i) and (iii)) (Liabilities of Directors in Case of Shortfall in Value of Property contributed), Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 870 (limited to the segment pertaining to items (ii) and (vii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to item (i)) (Restrictions on Appeal), Article 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 any stipulation for the matters listed in Article 92, item (iii); and the provisions of Part VII, Chapter II, Section 2 (Lawsuit for Accountability, etc. in Stock Company) of that Act shall apply mutatis mutandis to a lawsuit for payment under Article 212 (excluding paragraph (1), item (i)) of that Act as applied mutatis mutandis pursuant to this Article. In this case, the term "director" in Article 207, paragraph (10), item (i) of that Act shall be deemed to be replaced with "director of the converting Mutual Company set forth in Article 86, paragraph (1) of the Insurance Business Act"; the terms "Article 209" and "Article 199, paragraph (1), item (iii)" in Article 207, paragraph (2) shall be deemed to be replaced with "Article 96-2 of the Insurance Business Act" and "Article 92, item (iii) of that Act," respectively; the terms "Article 199, paragraph (1), item (iii)" and "application for subscription for shares for subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in Article 212, paragraph (2) of that Act shall be deemed to be replaced with "Article 92, item (iii) of the Insurance Business Act" and "application," respectively; and the term "shareholders having the shares" in Article 847, paragraph (1) of that Act shall be deemed to be replaced with "shareholders having the shares (or, where six months (or any shorter period prescribed by the articles of incorporation; hereinafter the same shall apply in this paragraph) have not lapsed since the Effective Date of an Entity Conversion, persons who had been members from six months prior until the Effective Date of the Entity Conversion and have been holding the shares without interruption since the Effective Date of the Entity Conversion)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第九十六条の四 会社法第二百七条(金銭以外の財産の出資)、第二百十二条(第一項第一号を除く。)(不公正な払込金額で株式を引き受けた者等の責任)、第二百十三条(第一項第一号及び第三号を除く。)(出資された財産等の価額が不足する場合の取締役等の責任)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号及び第七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)及び第八百七十六条(最高裁判所規則)の規定は第九十二条第三号に掲げる事項を定めた場合について、同法第七編第二章第二節(株式会社における責任追及等の訴え)の規定はこの条において準用する同法第二百十二条(第一項第一号を除く。)の規定による支払を求める訴えについて、それぞれ準用する。この場合において、同法第二百七条第十項第一号中「取締役」とあるのは「保険業法第八十六条第一項に規定する組織変更をする相互会社の取締役」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「保険業法第九十六条の二」と、「第百九十九条第一項第三号」とあるのは「同法第九十二条第三号」と、同条第二項中「第百九十九条第一項第三号」とあるのは「保険業法第九十二条第三号」と、「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第八百四十七条第一項中「株式を有する株主」とあるのは「株式を有する株主(組織変更の効力発生日から六箇月(これを下回る期間を定款で定めた場合にあっては、その期間。以下この項において同じ。)を経過していないときは、六箇月前から当該組織変更の効力発生日まで引き続いて社員であった者であって、当該組織変更の効力発生日から引き続いて株式を有する株主)」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

(ix) When he/she has failed to state or record the matters required to be stated or recorded or made a false statement or record in the articles of incorporation, minutes of general meeting of members, General Meeting, Organizational Meeting, board of directors, committee on important property, Committees, board of company auditors, policyholders meeting, General Meeting of Policyholders, bondholders meeting or creditors meeting, roster of members, accounting books, balance sheet, profit and loss statement, business report, annexed detailed statement of Article 494, paragraph (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 54-3, paragraph (2) or Article 180-17, accounting advisory report, audit report, accounting auditing report, statement of accounts, bond registry, inventory of property, business report, or document or electromagnetic record set forth in Article 682, paragraph (1) or Article 695, paragraph (1), Article 165-2, paragraph (1), Article 165-9, paragraph (1), Article 165-13, paragraph (1), Article 165-15, paragraph (1), Article 165-19, paragraph (1) or Article 165-21, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 61-5; 例文帳に追加

九 定款、社員総会、総代会、創立総会、取締役会、重要財産委員会、委員会、監査役会、保険契約者総会、保険契約者総代会、社債権者集会若しくは債権者集会の議事録、社員の名簿、会計帳簿、貸借対照表、損益計算書、事業報告、第五十四条の三第二項若しくは第百八十条の十七において準用する会社法第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、社債原簿、財産目録、事務報告又は第六十一条の五において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項、第百六十五条の二第一項、第百六十五条の九第一項、第百六十五条の十三第一項、第百六十五条の十五第一項、第百六十五条の十九第一項若しくは第百六十五条の二十一第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

例文

(8) The provisions of paragraph (2) of Article 363, Article 364 and Article 365 shall apply mutatis mutandis to a Company with Board of Liquidators. In such cases, in paragraph (2) of Article 363, the words "each item of the preceding paragraph" shall be read as "each item of paragraph (7) of Article 489," the words "director" shall be read as "liquidator," and the words "board of directors" shall be read as "board of liquidators"; in Article 364, the words "Article 353" shall be read as "Article 353 applied mutatis mutandis under paragraph (4) of Article 482," and the words "board of directors" shall be read as "board of liquidators"; in paragraph (1) of Article 365, words "Article 356" shall be read as "Article 356 applied mutatis mutandis under paragraph (4) of Article 482," and the words "board of directors" shall be read as "board of liquidators"; and in paragraph (2) of Article 365, the words "each item of paragraph (1) of Article 365" shall be read as "each item of paragraph (1) of Article 365 applied mutatis mutandis under paragraph (4) of Article 482," the word "director" shall be read as "liquidator," and the words "to the board of directors" shall be read as "to the board of liquidators." 例文帳に追加

8 第三百六十三条第二項、第三百六十四条及び第三百六十五条の規定は、清算人会設置会社について準用する。この場合において、第三百六十三条第二項中「前項各号」とあるのは「第四百八十九条第七項各号」と、「取締役は」とあるのは「清算人は」と、「取締役会」とあるのは「清算人会」と、第三百六十四条中「第三百五十三条」とあるのは「第四百八十二条第四項において準用する第三百五十三条」と、「取締役会は」とあるのは「清算人会は」と、第三百六十五条第一項中「第三百五十六条」とあるのは「第四百八十二条第四項において準用する第三百五十六条」と、「「取締役会」とあるのは「「清算人会」と、同条第二項中「第三百五十六条第一項各号」とあるのは「第四百八十二条第四項において準用する第三百五十六条第一項各号」と、「取締役は」とあるのは「清算人は」と、「取締役会に」とあるのは「清算人会に」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

例文

(8) The provisions of Article 33 and Article 59, paragraph 8, main clause and paragraph 10 shall apply mutatis mutandis to an organizational general meeting, and the provisions of Article 830, Article 831, Article 834 (limited to the part pertaining to items 16 and 17), Article 835, paragraph 1, Article 836, paragraphs 1 and 3, Article 837, Article 838, Article 846 and Article 937, paragraph 1 (limited to the part pertaining to item 1 (e)) of the Company Act (excluding the part pertaining to auditors) shall apply mutatis mutandis to an action for declaration of nonexistence or nullity of or an action for rescission of a resolution of an organizational general meeting. In this case, the phrase "the head office (in the case prescribed in item 1 (e) where the matters listed in the respective items of Article 930, paragraph 2 have been registered according to said resolution, the head office and the branch office pertaining to said registration)" in the same paragraph shall be deemed to be replaced with "the principal office of the Member Commodity Exchange (in the case prescribed in item 1 (e) where the matters listed in the respective items of Article 24, paragraph 2 of the Commodity Exchange Act have been registered according to said resolution, the principal office and the secondary office pertaining to said registration)." 例文帳に追加

8 第三十三条並びに第五十九条第八項本文及び第十項の規定は創立総会について、会社法第八百三十条、第八百三十一条、第八百三十四条(第十六号及び第十七号に係る部分に限る。)、第八百三十五条第一項、第八百三十六条第一項及び第三項、第八百三十七条、第八百三十八条、第八百四十六条並びに第九百三十七条第一項(第一号トに係る部分に限る。)の規定(これらの規定中監査役に係る部分を除く。)は創立総会の決議の不存在若しくは無効の確認又は取消しの訴えについて、それぞれ準用する。この場合において、同項中「会社の本店(第一号トに規定する場合であって当該決議によって第九百三十条第二項各号に掲げる事項についての登記がされているときにあっては、本店及び当該登記に係る支店)」とあるのは、「会員商品取引所 Member Commodity Exchangeの主たる事務所(第一号トに規定する場合であって当該決議によって商品取引所法第二十四条第二項各号に掲げる事項についての登記がされているときにあっては、主たる事務所及び当該登記に係る従たる事務所)」と読み替えるものとする。 - 経済産業省

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of 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 the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a persons own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日(吸 収合併契約を締結した日(当該吸収合併契約により当該吸収合併契約を締結した日と異な る時(当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。)を定めた場合にあっては、当該時)をいう。以下この条において同じ。)における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額(当該額が 五百万円を下回る場合にあっては、五百万円)をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五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、吸収合併存続株式会社 商品取引所の成立の日)における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-11, paragraph 1 of the Act shall be as follows: (i) the date on which the Absorption-Type Merger came into effect; (ii) the process of the procedures taken by the Member Commodity Exchange Dissolved in an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act; (iii) the process of the procedures taken by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of Article 144 of the Act (with regard to paragraph 3 of the same Article, limited to the part where Article 797, paragraphs 5 to 7 inclusive of the Company Act is applied mutatis mutandis) and Article 144-10, paragraphs 1 to 5 inclusive of the Act; (iv) matters concerning important rights and obligations which the Member Commodity Exchange Surviving an Absorption-Type Merger inherited from the Member Commodity Exchange Dissolved in an Absorption-Type Merger through an Absorption-Type Merger; (v) matters recorded in a written or Electromagnetic Record which the Member Commodity Exchange Dissolved in an Absorption-Type Merger filed pursuant to the provisions of Article 144, paragraph 1 of the Act (excluding the contents of the Absorption-Type Merger contract); (vi) the date of the registration of the change set forth in Article 147, paragraph 2 of the Act; (vii) in addition to those listed in the preceding items, important matters concerning the Absorption-Type Merger. 例文帳に追加

法第百四十四条の十一第一項に規定する主務省令で定める事項は、次に掲げる事項とす る。 一吸収合併の効力が生じた日 二吸収合併消滅会員商品取引所における法第百四十四条第五項において準用する法第 百二十四条の規定による手続の経過 三吸収合併存続株式会社商品取引所における法第百四十四条の(同条第三項について は、会社法第七百九十七条第五項から第七項までを準用する部分に限る。)及び第百 四十四条の十第一項から第五項までの規定による手続の経過 四吸収合併により吸収合併存続株式会社商品取引所が吸収合併消滅会員商品取引所か ら承継した重要な権利義務に関する事項 五法第百四十四条第一項の規定により吸収合併消滅会員商品取引所が備え置いた書面 又は電磁的記録に記載又は記録がされた事項(吸収合併契約の内容を除く。)六法第百四十七条第二項の変更の登記をした日 七前各号に掲げるもののほか、吸収合併に関する重要な事項 - 経済産業省

(2) Article 27-2(2) to (6) inclusive, Article 27-3 (excluding the second sentence of paragraph (1) and item (ii) of paragraph (2)), Article 27-4, Article 27-5 (limited to the non-itemized part thereof; the same shall apply in paragraph (5) and Article 27-22-3(5)), Articles 27-6 to 27-9 inclusive (excluding Article 27-8(6), (10) and (12)), Article 27-11 to 15 inclusive (excluding Article 27-11(4) and Article 27-13(3) and (4)(i)), Article 27-17, Article 27-18, Article 27-21(1) and paragraph (1) of the preceding Article shall apply mutatis mutandis to Purchase, etc. conducted under the preceding paragraph by means of Tender Offer. In this case, the term "Share Certificates, etc." in these provisions (excluding Article 27-3(4) and the proviso to Article 27-11(1)) shall be deemed to be replaced with "Listed Share Certificates, etc."; the term "Sales, etc. (meaning sales or other type of transfer for value; hereinafter the same shall apply in this Section)" shall be deemed to be replaced with "Sales, etc."; the term "the following matters" in Article 27-3(2) shall be deemed to be replaced with "the matters listed in items (i) and (iii) below"; the part "period of Purchase, etc. (including the statement included in the public notice under the second sentence of the preceding paragraph)" in Article 27-3(2)(i) shall be deemed to be replaced with "period of Purchase, etc."; the part "The Tender Offeror, Persons in Special Relationship with the Tender Offeror (meaning Persons in Special Relationship as defined in Article 27-2(7); hereinafter the same shall apply in this Section), or other person concerned as specified by a Cabinet Order" in Article 27-3(3) shall be deemed to be replaced with "the Tender Offeror or other person concerned as specified by a Cabinet Order"; the part "to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Share Certificates, etc. set forth in the respective items" in the first sentence of Article 27-3(4) shall be deemed to be replaced with "to the exchange or association specified in the following items for each kind of Securities set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any"; the term "Share Certificates, etc." in the items of Article 27-3(4) shall be deemed to be replaced with "Listed Share Certificates, etc."; the part "lower the price for Purchase, etc. (excluding those implemented in cases where the Public Notice for Commencing Tender Offer and the Tender Offer Notification state as one of the Terms of Purchase, etc. that the price for Purchase, etc. may be lowered according to standards specified by a Cabinet Office Ordinance if the Subject Company (meaning Subject Company defined in Article 27-10(1)) conducts share split or other act specified by a Cabinet Order.)" in Article 27-6(1)(i) shall be deemed to be replaced with "lower the price for Purchase, etc."; the part "the details of the change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))" in Article 27-6(2) shall be deemed to be replaced with "the details of the change in the Terms of Purchase, etc."; the part "any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))" in Article 27-8(2) shall be deemed to be replaced with "any change in the Terms of Purchase, etc."; the part "the Tender Offeror states as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification that the Tender Offer may be withdrawn if there occurs any important change in the business or property of the Issuer of the Share Certificates, etc. for which the Tender Offer is made or its Subsidiary (meaning Subsidiary as defined in Article 2(iii) of the Companies Act) or there occurs any other circumstance that would significantly impede the achievement of the purpose of the Tender Offer (limited to those specified by a Cabinet Order), or where a decision of commencement of bankruptcy proceedings is made against the Tender Offeror or there occurs any other material change in circumstances as specified by a Cabinet Order" in the proviso to Article 27-11(1) shall be deemed to be replaced with "Purchase, etc. of Listed Share Certificates, etc. conducted through the Tender Offer violates other laws and regulations or where there occurs any circumstances specified by a Cabinet Order as those involving the risk of violation of other laws and regulations"; the part "states any of the following as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification (with regard to the term specified in item (ii), limited to cases where the Share Certificates, etc. Holding Rate (meaning Share Certificates, etc. Holding Rate as defined in Article 27-2(8)) of Share Certificates, etc. in possession by the Tender Offeror after the Tender Offer, or, in cases where there are Persons in Special Relationship as specified in Article 27-2(1)(i) with the Tender Offeror, the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship as defined in Article 27-2(8) to that for the person who conducted the Purchase, etc.) will not exceed the rate specified by a Cabinet Order)" in Article 27-13(4) shall be deemed to be replaced with "states the term specified in item (ii) below as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification"; the part ", the Subject Company's Position Statement and the Tender Offeror's Answer (including" in Article 27-14(1) shall be deemed to be replaced with "(including"; the part ", Article 27-10(9) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(10)) and Article 27-10(13) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(14)) at" in Article 27-14(3) shall be deemed to be replaced with "at"; the part ", Tender Offer Report, Subject Company's Position Statement or Tender Offeror's Answer" in Article 27-15(1) shall be deemed to be replaced with "or Tender Offer Report"; the term "Tender Offeror, etc. and the Subject Company" in Article 27-15(2) shall be deemed to be replaced with "Tender Offeror"; and the term "Tender Offeror, Persons in Special Relationship with the Tender Offeror" in paragraph (1) of the preceding Article shall be deemed to be replaced with "Tender Offeror." 例文帳に追加

2 第二十七条の二第二項から第六項まで、第二十七条の三(第一項後段及び第二項第二号を除く。)、第二十七条の四、第二十七条の五(各号列記以外の部分に限る。第五項及び第二十七条の二十二の三第五項において同じ。)、第二十七条の六から第二十七条の九まで(第二十七条の八第六項、第十項及び第十二項を除く。)、第二十七条の十一から第二十七条の十五まで(第二十七条の十一第四項並びに第二十七条の十三第三項及び第四項第一号を除く。)、第二十七条の十七、第二十七条の十八、第二十七条の二十一第一項及び前条第一項の規定は、前項の規定により公開買付けによる買付け等を行う場合について準用する。この場合において、これらの規定(第二十七条の三第四項及び第二十七条の十一第一項ただし書を除く。)中「株券等」とあるのは「上場株券等」と、第二十七条の二第六項中「売付け等(売付けその他の有償の譲渡をいう。以下この章において同じ。)」とあるのは「売付け等」と、第二十七条の三第二項中「次に」とあるのは「第一号及び第三号に」と、同項第一号中「買付け等の期間(前項後段の規定により公告において明示した内容を含む。)」とあるのは「買付け等の期間」と、同条第三項中「公開買付者、その特別関係者(第二十七条の二第七項に規定する特別関係者をいう。以下この節において同じ。)その他政令で定める関係者」とあるのは「公開買付者その他政令で定める関係者」と、同条第四項前段中「当該公開買付けに係る株券等の発行者(当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。)に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該公開買付届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」と、第二十七条の五ただし書中「次に掲げる」とあるのは「政令で定める」と、第二十七条の六第一項第一号中「買付け等の価格の引下げ(公開買付開始公告及び公開買付届出書において公開買付期間中に対象者(第二十七条の十第一項に規定する対象者をいう。)が株式の分割その他の政令で定める行為を行つたときは内閣府令で定める基準に従い買付け等の価格の引下げを行うことがある旨の条件を付した場合に行うものを除く。)」とあるのは「買付け等の価格の引下げ」と、同条第二項中「買付条件等の変更の内容(第二十七条の十第三項の規定により買付け等の期間が延長された場合における当該買付け等の期間の延長を除く。)」とあるのは「買付条件等の変更の内容」と、第二十七条の八第二項中「買付条件等の変更(第二十七条の十第三項の規定による買付け等の期間の延長を除く。)」とあるのは「買付条件等の変更」と、第二十七条の十一第一項ただし書中「公開買付者が公開買付開始公告及び公開買付届出書において公開買付けに係る株券等の発行者若しくはその子会社(会社法第二条第三号に規定する子会社をいう。)の業務若しくは財産に関する重要な変更その他の公開買付けの目的の達成に重大な支障となる事情(政令で定めるものに限る。)が生じたときは公開買付けの撤回等をすることがある旨の条件を付した場合又は公開買付者に関し破産手続開始の決定その他の政令で定める重要な事情の変更が生じた」とあるのは「当該公開買付けにより当該上場株券等の買付け等を行うことが他の法令に違反することとなる場合又は他の法令に違反することとなるおそれがある事情として政令で定める事情が生じた」と、第二十七条の十三第四項中「次に掲げる条件を付した場合(第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合(第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。)が政令で定める割合を下回る場合に限る。)」とあるのは「第二号に掲げる条件を付した場合」と、第二十七条の十四第一項中「、意見表明報告書及び対質問回答報告書(これらの」とあるのは「(その」と、同条第三項中「並びに第二十七条の十第九項(同条第十項において準用する場合を含む。)及び第十三項(同条第十四項において準用する場合を含む。)の規定」とあるのは「の規定」と、第二十七条の十五第一項中「、公開買付報告書、意見表明報告書又は対質問回答報告書」とあるのは「又は公開買付報告書」と、同条第二項中「公開買付者等及び対象者」とあるのは「公開買付者等」と、前条第一項中「公開買付者若しくはその特別関係者」とあるのは「公開買付者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 24-6 (1) A company which has issued share certificates listed in a Financial Instruments Exchange, share certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to share certificates listed in a Financial Instruments Exchange or other Securities specified by a Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 and Article 167) shall, when a resolution of a shareholders meeting or board of directors' meeting set forth in Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms pursuant to Article 165(3) of said Act) are made, submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, states matters pertaining to the status of buyback of Listed Share Certificates, etc. issued by itself conducted based on the resolution of the shareholders meeting or board of directors' meeting (hereinafter referred to as the "Shareholders Meeting, etc." in this paragraph) during each month from the month which includes the day when the resolution of the Shareholders Meeting, etc. is made to the month which includes the day when the period set forth in Article 156(1)(iii) of said Act is to expire (each month is referred to as the "Reporting Month" in this paragraph) (including the cases where no buyback is conducted) and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month. 例文帳に追加

第二十四条の六 金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券(以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。)の発行者である会社は、会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会(以下この項において「株主総会等」という。)の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月(以下この項において「報告月」という。)ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況(買付けを行わなかつた場合を含む。)に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"): 例文帳に追加

第五条の二 非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関(以下この条において「特定振替機関等」という。)又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所(郵便局を含む。以下この条において「営業所等」という。)又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債(同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。)又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債(以下この条において「振替地方債」という。)につきその利子(第八条第一項又は第二項の規定の適用があるものを除く。)の支払を受ける場合には、その支払を受ける利子(その者が当該振替国債又は当該振替地方債を引き続き所有していた期間(当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。)に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。)については、所得税を課さない。 - 日本法令外国語訳データベースシステム

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

4 非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書(以下この条において「非課税適用申告書」という。)を、その支払を受ける際、その利子の支払をする者(当該利子の支払が支払の取扱者で政令で定めるもの(以下この項、第七項及び第十一項において「支払の取扱者」という。)を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者)を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地(同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地)の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading. 例文帳に追加

第六十七条の十七 外国法人が第五条の二第一項に規定する特定振替機関等(以下この条において「特定振替機関等」という。)又は第五条の二第五項第四号に規定する適格外国仲介業者(以下この条において「適格外国仲介業者」という。)から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所(郵便局を含む。以下この条において「営業所等」という。)又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等(以下この条において「特定国外営業所等」という。)を通じて同項第六号に規定する振替記載等(以下この条において「振替記載等」という。)を受けている分離振替国債(社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。)の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法人税を課さない。 - 日本法令外国語訳データベースシステム

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice. 例文帳に追加

12 平成十一年四月一日以後最初に特定振替機関等(社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関(当該みなされる者を含む。)の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関(第五条の二第五項第二号に規定する特定口座管理機関をいう。)及び特定間接口座管理機関(第五条の二第五項第三号に規定する特定間接口座管理機関をいう。)をいう。以下この条において同じ。)又は外国仲介業者(第五条の二第五項第八号に規定する外国間接口座管理機関(以下この条において「外国間接口座管理機関」という。)及び同項第七号に規定する外国再間接口座管理機関(以下この条において「外国再間接口座管理機関」という。)をいう。以下この条において同じ。)に開設され、又は開設されている口座において当該特定振替機関等の営業所等(第五条の二第一項に規定する営業所等をいう。以下この条において同じ。)又は当該外国仲介業者の国外営業所等(外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。)を通じて特定振替国債等(特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。)の振替記載等を受ける者(法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。)は、その者の氏名又は名称及び住所(国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等(当該口座においてされるものに限る。以下この条において同じ。)を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者(当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関)及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関)を経由して当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出(当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。)をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類(以下この項から第十八項までにおいて「確認書類」という。)を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

(10) The provisions of Article 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5) and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action seeking payment under the provisions of Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5), and to an action for pursuing, under the provisions of Article 213(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5), the liability of directors, etc. defined in Article 213(1) of the Companies Act. In this case, the phrase "shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "Specified Equity Member, or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or longer)," the term "shareholder" in paragraphs (3) to (5) inclusive and (7) of that Article shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

10 第九十七条第三項及び会社法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。)(株式会社における責任追及等の訴え)の規定は、第五項において準用する同法第二百十二条第一項の規定による支払を求める訴え及び第五項において準用する同法第二百十三条第一項の規定による同項に規定する取締役等の責任を追及する訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き株式を有する株主(第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。)」とあるのは「特定社員又は六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」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

(3) The provisions of Article 207, Article 212 (excluding item (i), paragraph (1)), Article 213 (excluding items (i) and (iii) of paragraph (1)), Article 868 (1), Article 870 (limited to the part pertaining to items (ii) and (vii)), Article 871, Article 872 (limited to the part pertaining to item (iv)), Article 874 (limited to the part pertaining to item (i)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to a case where property other than money will be subject to contribution as prescribed in Article 101-9(iii). In this case, the term "Article 199(1)(iii)" in Article 207, paragraph (1) and (7) and items (ii) to (v) inclusive of paragraph (9) and Article 212(1)(ii) and (2) of that Act shall be deemed to be replaced with "Article 101-9(iii) of the Financial Instruments and Exchange Act,"; the term "Ordinance of the Ministry of Justice" in Article 207(4), (6) and (9)(iii) and Article 213(1)(ii) of that Act shall be deemed to be replaced with "a Cabinet Office Ordinance,"; the term "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in Article 207(8) and Article 212(2) of that Act shall be deemed to be replaced with "his/her manifestation of intention relating to an application for subscription for Shares for Subscription,"; the term "A director, an accounting advisor, a company auditor or executive officer," in Article 207(10)(i) of that Act shall be deemed to be replaced with "a president, a board member or an auditor of a Membership-Type Financial Instruments Exchange,"; the term "Article 209" in Article 212(1)(ii) of that Act shall be deemed to be replaced with "Article 101-14 of the Financial Instruments and Exchange Act"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

3 会社法第二百七条、第二百十二条(第一項第一号を除く。)、第二百十三条(第一項第一号及び第三号を除く。)、第八百六十八条第一項、第八百七十条(第二号及び第七号に係る部分に限る。)、第八百七十一条、第八百七十二条(第四号に係る部分に限る。)、第八百七十四条(第一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、第百一条の九第三号に規定する金銭以外の財産を出資の目的とする場合について準用する。この場合において、同法第二百七条第一項、第七項及び第九項第二号から第五号まで並びに第二百十二条第一項第二号及び第二項中「第百九十九条第一項第三号」とあるのは「金融商品取引法第百一条の九第三号」と、同法第二百七条第四項、第六項及び第九項第三号並びに第二百十三条第一項第二号中「法務省令」とあるのは「内閣府令」と、同法第二百七条第八項及び第二百十二条第二項中「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第二百七条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「会員金融商品取引所の理事長、理事若しくは監事」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「金融商品取引法第百一条の十四」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

Simultaneously, how should insurance be regulated and supervised from now on? I believe insurance in China is not as advanced as in Japan yet. But then again, Japan’s insurance industry has experienced falling stock prices and interest rates over the past decade and suffered a long period of winter-like hardship: the insurance sector, where they have something calledexpense profits”, “interest gain” and “mortality profits”, the interest gain was so squeezed that at one point, negative carry was more than 1 trillion yen. In the United States, the federal government will be establishing a division in charge of insurance for the first time within the federal government organization under the financial reform legislation. As you know, basic supervision of insurance in the United States is conducted on a state-by-state basis. Despite the fact that AIU—the world’s biggest private insurance company—was effectively nationalized in the United States, the insurance industry has been a bit of a blind spot in that any attempts in the past to negotiate with the central government often resulted in being told that it was a matter for the state government. The United States is a federal republic comprised of states, so in that sense, insurance varies from state to state in tax and other aspects. 例文帳に追加

しかし、同時にそれでは今から保険の行政に関してどういう点をやっているのか。まだ日本ほど保険が進んでいるとは思っておりませんけれども、しかし同時に、日本の保険業界もご存じのように大変ここ10年間株価は下がる、あるいは金利が下がるということで、費差益・利差益・死差益というのが保険業にはございますが、本当に利差益が少なくて大変一時は末端逆ざやが1兆円余の保険業界でもあるというような冬の時代が長く続きましたけれども、多くのかなりの、我々が27年前に通ったころは、日本の名前がついた生命保険会社法だったのですけれども、今色々な外資からも変わったところもありますので、そんなことを含めて今度アメリカでも保険ということが、ご存じのようにアメリカは保険の基本的監督は州単位なんですよ、アメリカの政府は。州単位で保険をやっていまして、連邦政府というのは、金融規制改革法で初めて連邦政府の中に保険担当の部署をつくるんですよ、今度初めて。しかしながら、AIUなんていう世界で一番大きな民間保険会社をアメリカは実質国営化しましたけれども、そこら辺で保険業界というのはちょっと穴と言ったらおかしいけれども、中央政府と今まで交渉しましても、これは中央政府の話だということもしばしばございまして、そういった意味で保険というのはなかなか、アメリカは合衆国ですから、税金なんかも州によって違いますね。 - 金融庁

A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purposes of subparagraph (a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in and are engaged in an active trade or business in at least five countries, and the trade or business activities carried on in each of the five countries generate at least 5 per cent of the gross income of the group; (iii) the trade or business activities carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 6. 例文帳に追加

一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において営業又は事業の活動を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う営業又は事業の活動が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う営業又は事業の活動が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十 パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であつて6に規定する者が従うものと同様のものに従うこと。 - 財務省

b) A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purpose of subparagraph a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in, and are carrying on business in, at least five countries, and the business carried on in each of the five countries generates at least 5 per cent of the gross income of the group; (iii) the business carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 5.例文帳に追加

(b)一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において事業を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う事業が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う事業が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であって5に規定する者が従うものと同様のものに従うこと。 - 財務省

(2) The provisions of Article 48, paragraphs 2 and 3, Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Company Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph 1 shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

2 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。)の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」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

Article 25 (1) The Prime Minister shall, pursuant to the provisions of a Cabinet Office Ordinance, make documents listed in the following items available for public inspection for the period specified in the respective items from the day when he/she receives the document (for an amendment, Amended Shelf Registration Statement, amendment reports and amendment Confirmation Letter listed in the following items, the period specified in the respective items from the day when he/she receives the statements and documents attached thereto submitted under Article 5(1) and (6), the statement and documents attached thereto to which Article 5(4) is applicable, the Shelf Registration Statement and documents attached thereto, the Annual Securities Report and documents attached thereto, the Confirmation Letter, the Internal Control Report and documents attached thereto, the Quarterly Securities Report, the Semiannual Securities Report, the Extraordinary Report, the Share Buyback Report, or the Status Report of Parent Company, etc. for which the amendment, Amended Shelf Registration Statement, amendment reports or amendment Confirmation Letter is submitted; and for a Confirmation Letter listed in item (v) and (ix) (limited to cases where confirmation by the Confirmation Letter is made for an amendment report submitted for an Annual Securities Report and documents attached thereto, an amendment report submitted for a Quarterly Securities Report or an amendment report submitted for a Semiannual Securities Report), the period specified in the respective items from the day when he/she receives the Annual Securities Report and documents attached thereto, the Quarterly Securities Report or the Semiannual Securities Report for which the amendment report is submitted): 例文帳に追加

第二十五条 内閣総理大臣は、内閣府令で定めるところにより、次の各号に掲げる書類を、これらの書類を受理した日から当該各号に定める期間を経過する日(当該各号に掲げる訂正届出書、訂正発行登録書、訂正報告書又は訂正確認書にあつては、当該訂正の対象となつた当該各号に掲げる第五条第一項及び第六項の規定による届出書及びその添付書類、同条第四項の規定の適用を受ける届出書及びその添付書類、発行登録書及びその添付書類、有価証券報告書及びその添付書類、確認書、内部統制報告書及びその添付書類、四半期報告書、半期報告書、臨時報告書、自己株券買付状況報告書又は親会社等状況報告書に係る当該経過する日、第五号及び第九号に掲げる確認書(当該確認書の対象が有価証券報告書及びその添付書類の訂正報告書、四半期報告書の訂正報告書又は半期報告書の訂正報告書である場合に限る。)にあつては、当該訂正の対象となつた有価証券報告書及びその添付書類、四半期報告書又は半期報告書に係る当該経過する日)までの間、公衆の縦覧に供しなければならない。 - 日本法令外国語訳データベースシステム

(2) A Tender Offeror (meaning the Tender Offeror prescribed in Article 27-3(2) as applied mutatis mutandis pursuant to Article 27-22-2(2); hereinafter the same shall apply in this paragraph) may, in lieu of the copies of the documents to be sent under the provision of Article 27-3(4) as applied mutatis mutandis pursuant to Article 27-22-2(2) or (3) to the person who has already submitted the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2)) pertaining to the Share Certificates, etc. issued by a company which is the Tender Offeror, as of the date when the Tender Offeror has submitted the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2) as applied mutatis mutandis pursuant to Article 27-22-2(2), and including Amendments thereof) pertaining to the Tender Offer (meaning the Tender Offer prescribed in Article 27-3(1) as applied mutatis mutandis pursuant to Article 27-22-2(2); hereinafter the same shall apply in this paragraph), provide the information to be contained in the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2) as applied mutatis mutandis to Article 27-22-2(2), and including the Amendments thereof) pertaining to said Tender Offer by means of the electronic data processing system or by any other method specified by a Cabinet Office Ordinance, in the case specified by a Cabinet Office Ordinance. In this case, said Tender Offeror shall be deemed to have sent the copy of said documents. 例文帳に追加

2 公開買付者(第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付者をいう。以下この項において同じ。)は、内閣府令で定める場合には、第二十七条の二十二の二第二項又は第三項において準用する第二十七条の三第四項の規定により当該公開買付け(第二十七条の二十二の二第二項において準用する第二十七条の三第一項に規定する公開買付けをいう。以下この項において同じ。)に係る公開買付届出書(第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいい、その訂正届出書を含む。)を提出した日において、既に当該公開買付者である会社が発行者である株券等に係る公開買付届出書(第二十七条の三第二項に規定する公開買付届出書をいう。)の提出をしている者がある場合において送付するものとされている書類の写しに代えて、当該公開買付けに係る公開買付届出書(第二十七条の二十二の二第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいい、その訂正届出書を含む。)に記載すべき事項を電子情報処理組織を使用する方法その他の内閣府令で定める方法により提供することができる。この場合において、当該公開買付者は、当該書類の写しを送付したものとみなす。 - 日本法令外国語訳データベースシステム

(7) When calculating the amount listed in Article 39-15(1)(i) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of the said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when the said detailed statements have been submitted. 例文帳に追加

7 第一項の規定により特定外国子会社等の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in Article 68-92(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as "specified dividends of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加

3 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につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム

8. For the purposes of this Article: a) the termprincipal class of sharesmeans 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 termshares” shall include depository receipts of shares or trust certificates of shares; c) the termrecognised stock exchangemeans: (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 termequivalent beneficiarymeans: (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 termassociated enterprisesmeans enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the termgross incomemeans 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

Article 138 With regard to any Policyholders Protection Fund as defined in Article 259, paragraph (2) of the Former Insurance Business Act in existence at the time when this Act enters into force (including a fund in the course of liquidation; referred to as "Policyholders Protection Fund" in the following Article to Article 141 inclusive of the Supplementary Provisions) that includes among its business participants (referring to the business participants prescribed in Article 260, paragraph (5), item (iv) of the Former Insurance Business Act), at the time when this Act enters into force, any Insurance Company to which the provision of paragraph (1) of the preceding Article shall apply but for which no decision has been made to provide Financial Assistance (referring to the Financial Assistance prescribed in Article 260, paragraph (5), item (v) of the Former Insurance Business Act), the provisions of Article 259 to 270 inclusive of the Former Insurance Business Act and Article 105 of the Supplementary Provisions to the Former Insurance Business Act shall remain in force even after this Act enters into force, for a period to be specified by a Cabinet Order counting from the Effective Date. In this case, the term "Article 241" in Article 268, paragraph (1), item (i) of the Former Insurance Business Act, which shall remain in force, shall be deemed to be replaced with "Article 241 of the Insurance Business Act prior to the revision by the provision of Article 22 of the Act on Revision, etc. of Related Acts for the Financial System Reform (Act No. 107 of 1998)." 例文帳に追加

第百三十八条 この法律の施行の際現に存する旧保険業法第二百五十九条第二項に規定する保険契約者保護基金(清算中のものを含む。次条から附則第百四十一条までにおいて「保険契約者保護基金」という。)であって、この法律の施行の際現にその事業参加者(旧保険業法第二百六十条第五項第四号に規定する事業参加者をいう。)の中にその資金援助(旧保険業法第二百六十条第五項第五号に規定する資金援助をいう。)を行うことを決定していない前条第一項の規定の適用を受ける保険会社があるものについては、旧保険業法第二百五十九条から第二百七十条まで及び旧保険業法附則第百五条の規定は、この法律の施行後も、施行日から起算して政令で定める期間を経過する日までの間、なおその効力を有する。この場合において、なおその効力を有するものとされる旧保険業法第二百六十八条第一項第一号中「第二百四十一条」とあるのは、「金融システム改革のための関係法律の整備等に関する法律(平成十年法律第百七号)第二十二条の規定による改正前の保険業法第二百四十一条」とする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 116(3), (4), (6), and (7) (Dissenting Shareholders' Share Purchase Demand), Article 117(2) to (6) inclusive (Determination of Price of Shares), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (iv)) (Hearing of Statements), the main clause of Article 871 (Appending of a Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), 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 the Demands for the Purchase of Preferred Equity made by the Preferred Equity Members of a Specific Purpose Company. In this case, the phrase "act in any item of paragraph (1)" in Article 116(3) and (7) of that Act shall be deemed to be replaced with "change to the Asset Securitization Plan," the phrases "the day when such act becomes effective," "of the shares provided for in each item of that paragraph," and "such act" in Article 116(3) of that Act shall be deemed to be replaced with "the day of the Resolution for Changing the Plan set forth in Article 153(2) of the Asset Securitization Act," "thereof," and "changes to the Asset Securitization Plan," respectively, the phrases "of the shares" in Article 117(2) and (6) of the Companies Act and "for such shares" in paragraph (5) of that Article shall be deemed to be replaced with "of the Preferred Equity," the term "share certificates" in Article 117(6) of that Act shall be deemed to be replaced with "Preferred Equity Securities," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 会社法第百十六条第三項、第四項、第六項及び第七項(反対株主の株式買取請求)、第百十七条第二項から第六項まで(株式の価格の決定等)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第四号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(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)、第八百七十三条本文(原裁判の執行停止)、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、特定目的会社の優先出資社員による優先出資買取請求について準用する。この場合において、同法第百十六条第三項及び第七項中「第一項各号の行為」とあるのは「資産流動化計画の変更」と、同条第三項中「当該行為が効力を生ずる日」とあるのは「資産流動化法第百五十三条第二項に規定する計画変更決議の日」と、「同項各号に定める株式の」とあるのは「その」と、「当該行為を」とあるのは「当該資産流動化計画の変更を」と、同法第百十七条第二項、第五項及び第六項中「株式の」とあるのは「優先出資の」と、同項中「、株券」とあるのは「、優先出資証券」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

(4) The provisions of Article 940(1) and (3) (Public Notice Period, etc. of Electronic Public Notice), Article 941 (Electronic Public Notice Investigation), Article 946 (Obligation, etc. of Investigation), Article 947 (Cases Where an Electronic Public Notice Investigation Is Unable to Be Carried Out), Article 951(2) (Keeping and Inspection, etc. of Financial Statements, etc.), Article 953 (Order for Improvement), and Article 955 (Statements, etc. in an Investigation Record Book, etc.) of the Companies Act shall apply mutatis mutandis to cases where a Specific Purpose Company gives a public notice under the provisions of this Act or other Acts by way of Electronic Public Notice. In this case, the phrase "this Act" in Article 940(1)(i) of the Companies Act shall be deemed to be replaced with "the provisions of Part II of the Asset Securitization Act," the phrases "Article 440(1)" and "annual shareholders meeting" in Article 940(1)(ii) of the Companies Act shall be deemed to be replaced with "Article 104(5) of the Asset Securitization Act" and "annual general meeting of members," respectively, the phrase "the preceding two paragraphs" in Article 940(3) of the Companies Act shall be deemed to be replaced with "paragraph (1)," the phrase "public notice under the provisions of this Act or another Act (excluding the public notice under the provisions of Article 440(1)" in Article 941 of the Companies Act shall be deemed to be replaced with "public notice under the provisions of Part II of the Asset Securitization Act or the provisions of other Acts (excluding public notice under the provisions of Article 104(5) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 会社法第九百四十条第一項及び第三項(電子公告の公告期間等)、第九百四十一条(電子公告調査)、第九百四十六条(調査の義務等)、第九百四十七条(電子公告調査を行うことができない場合)、第九百五十一条第二項(財務諸表等の備置き及び閲覧等)、第九百五十三条(改善命令)並びに第九百五十五条(調査記録簿等の記載等)の規定は、特定目的会社が電子公告によりこの法律又は他の法律の規定による公告をする場合について準用する。この場合において、同法第九百四十条第一項第一号中「この法律」とあるのは「資産流動化法第二編」と、同項第二号中「第四百四十条第一項」とあるのは「資産流動化法第百四条第五項」と、「定時株主総会」とあるのは「定時社員総会」と、同条第三項中「前二項」とあるのは「第一項」と、同法第九百四十一条中「この法律又は他の法律の規定による公告(第四百四十条第一項の規定による公告を除く。」とあるのは「資産流動化法第二編又は他の法律の規定による公告(資産流動化法第百四条第五項の規定による公告を除く。」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

(3) For the purpose of the application of the provisions of paragraph (2) of Article 449, paragraph (2) of Article 627, (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 781), paragraph (2) of Article 789 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 793), paragraph (2) of Article 799 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 802) or paragraph (2) of Article 810 (hereinafter in this paragraph including cases where applied mutatis mutandis under paragraph (2) of Article 813) to a bond-issuing Company, the words "known creditors" in paragraph (2) of Article 449, paragraph (2) of Article 627, paragraph (2) of Article 635, paragraph (2) of Article 670, paragraph (2) of Article 779 and paragraph (2) of Article 799 shall be read as "known creditors (if there is a bond manager, including such bond manager)" and the words "known creditors (limited to those who can raise objections under the provisions of that paragraph" in paragraph (2) of Article 789 and paragraph (2) of Article 810 shall be read as "known creditors (limited to those who can raise objections under the provisions of that paragraph, and, if there is a bond manager, including such bond manager)." 例文帳に追加

3 社債発行会社における第四百四十九条第二項、第六百二十七条第二項、第六百三十五条第二項、第六百七十条第二項、第七百七十九条第二項(第七百八十一条第二項において準用する場合を含む。以下この項において同じ。)、第七百八十九条第二項(第七百九十三条第二項において準用する場合を含む。以下この項において同じ。)、第七百九十九条第二項(第八百二条第二項において準用する場合を含む。以下この項において同じ。)及び第八百十条第二項(第八百十三条第二項において準用する場合を含む。以下この項において同じ。)の規定の適用については、第四百四十九条第二項、第六百二十七条第二項、第六百三十五条第二項、第六百七十条第二項、第七百七十九条第二項及び第七百九十九条第二項中「知れている債権者」とあるのは「知れている債権者(社債管理者がある場合にあっては、当該社債管理者を含む。)」と、第七百八十九条第二項及び第八百十条第二項中「知れている債権者(同項の規定により異議を述べることができるものに限る。)」とあるのは「知れている債権者(同項の規定により異議を述べることができるものに限り、社債管理者がある場合にあっては当該社債管理者を含む。)」とする。 - 日本法令外国語訳データベースシステム

The documents specified by an ordinance set forth in Article 145, paragraph 3 of the Act shall be as listed in the following (in case of documents certified by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document recording the reasons for the merger; (ii) a document specified as follows corresponding to each case: (a) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a foreign national: a copy of the residence certificate, etc., the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act; (b) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act; (c) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b) of the Act; and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (iii) a document stating the name or trade name of a Member, etc., and the address of the principal office or head office of the Member, etc.; a sworn, written statement that the Member, etc. is subject to any of the provisions of Article 30, paragraph 1 of the Act for each Commodity Market where transactions are conducted, or a sworn, written statement that trading participants are subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph by each Commodity Market where they conduct - 111 - transactions; a sworn, written statement that such person is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; and in the case where the Commodity Exchange specified in the application carries out settlement by the method set forth in Article 105, paragraph 1 of the Act on one or more Commodity Markets that the Commodity Exchange intends to open, a record pertaining to such person's net assets prepared according to Form No. 1 within 30 days prior to the date of application for approval; (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; (v) a document stating the status of the property, income and expenditure of each Commodity Exchange that carries out the merger (in the case of a Member Commodity Exchange, the settlement related statements, etc. of the preceding business year; in the case of an Incorporated Commodity Exchange, the financial documents, etc. of the preceding business year and detailed statements thereof); (vi) in the case where a public notice or demand (in cases where the public notice is made through an official gazette, a daily newspaper which publishes matters of current events, or an Electronic Public Notice pursuant to the provisions of Article 124, paragraph 3 or Article 144-10, paragraph 3 of the Act [including cases where it is applied mutatis mutandis pursuant to Article 144-17), or Article 789, paragraph 3; Article 799, paragraph 3; or Article 810, paragraph 3 of the Company Act, a public notice by such method) is made pursuant to the provisions of Article 124, paragraph 2 as applied mutatis mutandis pursuant to Article 144, paragraph 5; Article 144-2, paragraph 3; and Article 144-3, paragraph 5 of the Act, or Article 144-10, paragraph 2 of the Act (including cases where it is applied mutatis mutandis pursuant to Article 144-17 of the Act); Article 789, paragraph 2; Article 799, paragraph 2; or Article 810, paragraph 2 of the Company Act; and in cases where a creditor has made an objection, a document certifying that the liabilities have been paid or reasonable collateral has been provided to said creditor, reasonable property has been deposited for the purpose of repaying the liabilities to said creditor, or that said merger is not likely to harm said creditor; (vii) a document stating a method for business succession pertaining to transactions on a Commodity Market which has been opened by a Commodity Exchange dissolved as a result of a merger; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees (limited to a case where a Commodity Exchange subsequent to a merger becomes an Incorporated Commodity Exchange); (ix) a document stating the estimated transaction volume of Futures Transactions for one year after the merger on the Commodity Market which he/she seeks to open; (x) in the case of seeking to open a Commodity Market pertaining to a Listed - 113 - Commodity at the time of a merger, a document stating that it is appropriate to conduct transactions of Listed Commodity Component Products, etc. on a single Commodity Market; (xi) in the case of seeking to open a Commodity Market at the time of a merger by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another. 例文帳に追加

法第百四十五条第三項の主務省令で定める書面は、次に掲げる書面(官公署が証明す る書面の場合には、認可の申請の日前三月以内に作成されたものに限る。)とする。 一合併の理由を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人である場合当該役員の住民票の写し等、履歴書及びその者が法第十五条第二 項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ合併後存続する商品取引所又は合併により設立される商品取引所の役員が法人 である場合当該役員の登記事項証明書、沿革を記載した書面及び法第十五条第 二項第一号ヲに該当しないことを誓約する書面 ハ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人又は法人でない場合当該役員の住民票の写し等、履歴書、その者が法第十五 条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその者が同号 ハからルまでのいずれにも該当しないことを誓約する書面 三会員等の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した 書面、会員が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当す ることを誓約する書面又は取引参加者が取引をする商品市場ごとに法第八十二条第 一項第一号イからハまで若しくは同項第二号イからハまでのいずれかに該当する ことを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも 該当しないことを誓約する書面並びに申請に係る商品取引所が開設しようとする一 以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には 認可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関す る調書 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 五合併を行う各商品取引所の財産及び収支の状況を知ることができる書面(会員商品 取引所にあっては最終事業年度の決算関係書類等、株式会社商品取引所にあっては 最終事業年度の計算書類等及びその附属明細書)六法第百四十四条第五項、第百四十四条の二第三項及び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第二項、第百四十四条の十第二項(第百四十四条の 十七において準用する場合を含む。)、会社法第七百八十九条第二項 、第七百九十九 条第二項又は第八百十条第二項の規定による公告及び催告(第百二十四条第三項、 第百四十四条の十第三項(第百四十四条の十七において準用する場合を含む。)、会 社法第七百八十九条第三項、第七百九十九条第三項又は第八百十条第三項の規定に より公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によっ てした場合にあっては、これらの方法による公告)をしたこと並びに異議を述べた 債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しく は当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は - 112 - 当該合併をしても当該債権者を害するおそれがないことを証する書面 七合併により消滅する商品取引所の開設している商品市場における取引に関する業務 の承継の方法を記載した書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書面(合併後の商品取引所が株式会社商品取引所であ る場合に限る。九開設しようとする商品市場における合併後一年間の先物取引の取引量の見込みを記 載した書面 十合併に際して上場商品に係る商品市場を開設しようとする場合にあっては、上場商 品構成物品を一の商品市場で取引をすることが適当である旨を明らかにすることが できる書面 十一合併に際して二以上の商品指数を一の上場商品指数として商品市場を開設しよう とする場合にあっては、当該二以上の商品指数の対象となる物品の大部分が共通し ていることを明らかにすることができる書面 - 経済産業省

Article 24-2 The provisions of Chapter III, Section 1, Subsection 5 of the Financial Instruments and Exchange Act (Professional Investors) (excluding Article 34-2(6) to (8) inclusive (Cases Where Professional Investors Are Deemed to Be Customers Other Than Professional Investors) and Article 34-3(5) and (6) (Cases Where Juridical Persons Who Are Customers Other than Professional Investors Are Deemed to Be Professional Investors)), the provisions of Chapter III, Section 2, Subsection 1 of that Act (General Rules) (excluding Article 35 to Article 36-4 inclusive (Scope of Business of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business; Scope of Additional Business of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business; Duty of Good Faith to Customers; Posting of Signs; Prohibition on Name Lending; Prohibition on Administration of Bonds, etc.), Article 37(1)(ii) (Regulations on Advertising, etc.), Article 37-2 (Obligation to Clarify in Advance), Article 37-3(1)(ii) to (iv) inclusive and (vi) and 37-3(3) (Delivery of Documents Prior to the Conclusion of a Contract), Article 37-4 (Delivery of Documents upon Conclusion of a Contract, etc.), Article 37-5 (Delivery of Documents Pertaining to Receipt of Security Deposits), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), Article 39(1), Article 39(2)(ii), Article 39(3) and (5) (Prohibition of Compensation of Loss, etc.), Article 40(i) (Rule of Suitability), and Article 40-2 to Article 40-5 inclusive (Best Execution Policy; Prohibition of Sales and Purchases, etc. where Separate Management Is Not Maintained; Restriction on Sales, etc. of Securities to Professional Investors; Obligation to Provide Professional Investors with Information Regarding Securities)), and the provisions of Article 45 (Miscellaneous Provisions) of that Act (excluding items (iii) and (iv)) shall apply mutatis mutandis to acceptance by a Trust Company of a trust under a trust agreement (meaning those that are specified by a Cabinet Office Ordinance as trust agreements with the risk of a trust principal loss caused by fluctuation in the interest rate, currency value, quotations on a Financial Instruments Market (meaning a Financial Instruments Market as prescribed in Article 2(14) of that Act), or any other index; hereinafter referred to as a "Specific Trust Agreement"). In this case, the term "Contract for a Financial Instruments Transaction" and "Financial Instruments Business" in these provisions shall respectively be deemed to be replaced with "Specific Trust Agreement" and "business for the conclusion of Specific Trust Agreements"; the term "Financial Instruments Transaction" in these provisions (excluding Article 34 of that Act) shall be deemed to be replaced with "conclusion of Specific Trust Agreements"; the term "contract to carry out Acts for a Financial Instruments Transaction (meaning acts listed in the items of Article 2(8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of that Act shall be deemed to be replaced with "Specific Trust Agreements prescribed in Article 24-2 of the Trust Business Act"; the term "the trade name or name and address" in Article 37-3(1)(i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "the address"; the term "Article 37-4(1)" in Article 37-6(1) of that Act shall be deemed to be replaced with "Article 26(1) of the Trust Business Act"; the terms "Sales and Purchases or Other Transactions of Securities, etc." and "item (i) of the preceding paragraph" in Article 39(2)(i) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "Compensation of Losses, etc. (meaning compensation for losses or supplementation of profit as prescribed in Article 24(1)(iv) of the Trust Business Act; the same shall apply in item (iii))"; the term "Sales and Purchases or Other Transactions of Securities, etc." and "provided under item (iii) of the preceding paragraph" in Article 39(2)(iii) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "pertaining to compensation of losses, etc."; and the term "Problematic Conduct" in Article 39(4) of that Act shall be deemed to be replaced with "an accident imputable to a Trust Company." In addition, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二十四条の二 金融商品取引法第三章第一節第五款(第三十四条の二第六項から第八項まで(特定投資家が特定投資家以外の顧客とみなされる場合)並びに第三十四条の三第五項及び第六項(特定投資家以外の顧客である法人が特定投資家とみなされる場合)を除く。)(特定投資家)、同章第二節第一款(第三十五条から第三十六条の四まで(第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止、社債の管理の禁止等)、第三十七条第一項第二号(広告等の規制)、第三十七条の二(取引態様の事前明示義務)、第三十七条の三第一項第二号から第四号まで及び第六号並びに第三項(契約締結前の書面の交付)、第三十七条の四(契約締結時等の書面の交付)、第三十七条の五(保証金の受領に係る書面の交付)、第三十八条第一号及び第二号並びに第三十八条の二(禁止行為)、第三十九条第一項、第二項第二号、第三項及び第五項(損失補てん等の禁止)、第四十条第一号(適合性の原則等)並びに第四十条の二から第四十条の五まで(最良執行方針等、分別管理が確保されていない場合の売買等の禁止、特定投資家向け有価証券の売買等の制限、特定投資家向け有価証券に関する告知義務)を除く。)(通則)及び第四十五条(第三号及び第四号を除く。)(雑則)の規定は、信託会社が行う信託契約(金利、通貨の価格、金融商品市場(同法第二条第十四項に規定する金融商品市場をいう。)における相場その他の指標に係る変動により信託の元本について損失が生ずるおそれがある信託契約として内閣府令で定めるものをいう。以下「特定信託契約」という。)による信託の引受けについて準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定信託契約」と、「金融商品取引業」とあるのは「特定信託契約の締結の業務」と、これらの規定(同法第三十四条の規定を除く。)中「金融商品取引行為」とあるのは「特定信託契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為(第二条第八項各号に掲げる行為をいう。以下同じ。)を行うことを内容とする契約」とあるのは「信託業法第二十四条の二に規定する特定信託契約」と、同法第三十七条の三第一項第一号中「商号、名称又は氏名及び住所」とあるのは「住所」と、同法第三十七条の六第一項中「第三十七条の四第一項」とあるのは「信託業法第二十六条第一項」と、同法第三十九条第二項第一号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第一号」とあるのは「損失補てん等(信託業法第二十四条第一項第四号の損失の補てん又は利益の補足をいう。第三号において同じ。)」と、同項第三号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第三号の提供」とあるのは「損失補てん等」と、同条第四項中「事故」とあるのは「信託会社の責めに帰すべき事故」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 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加

第百六十七条 次の各号に掲げる者(以下この条において「公開買付者等関係者」という。)であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの(以下この条において「上場等株券等」という。)の同項に規定する公開買付け(同項本文の規定の適用を受ける場合に限る。)若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け(以下この条において「公開買付け等」という。)をする者(以下この条において「公開買付者等」という。)の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券(以下この条において「特定株券等」という。)又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連株券等」という。)に係る買付け等(特定株券等又は関連株券等(以下この条において「株券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等(株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム

1. For the purposes of this Convention, unless the context otherwise requires: a) the termJapan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the termthe Netherlandsmeans the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting Statemean Japan or the Netherlands, as the context requires; d) the termtaxmeans Japanese tax or Netherlands tax, as the context requires; e) the termpersonincludes an individual, a company and any other body of persons; f) the termcompanymeans any body corporate or any entity that is treated as a body corporate for tax purposes; g) the termenterpriseapplies to the carrying on of any business; h) the termsenterprise of a Contracting State” and “enterprise of the other Contracting Statemean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the terminternational trafficmeans any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the termcompetent authoritymeans: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the termnationalmeans: (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 the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the termbusinessincludes the performance of professional services and of other activities of an independent character; and m) the termpension fundmeans any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii). 例文帳に追加

1この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域(領海を含む。)及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域(海底及びその下を含む。)をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分(領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。)をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送(他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。)をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「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)オランダについては、オランダの国籍を有するすべての個人及びオラン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法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。 - 財務省

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows, in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), 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 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); (iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-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 Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger - 85 - (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), 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); (iv) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (v) 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, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続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 第五十六条の二各号に掲げる事項についての定め(当該定めがない場合にあっては、 当該定めがないこと)の相当性に関する事項 二吸収合併存続会員商品取引所についての次に掲げる事項 イ最終事業年度(会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。)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。) 三吸収合併消滅会員商品取引所(法第七十七条第一項において準用する会社法第四百 七十五条(第一号及び第三号を除く。)の規定により清算をする会員商品取引所(以 下「清算会員商品取引所」という。)を除く。)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、吸収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吸収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。)四吸収合併が効力を生ずる日以後における吸収合併存続会員商品取引所の債務(法第 百四十四条第五項において準用する法第百二十四条第一項の規定により吸収合併につ いて異議を述べることができる債権者に対して負担する債務に限る。)の履行の見込 みに関する事項 五法第百四十四条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

(2) The provisions of Article 33 (Election of Inspector of Matters Described or Recorded in the Articles of Incorporation), Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 870 (limited to the segment pertaining to items (ii) and (v)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedure of Non-contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to investigation by an inspector on any of the matters listed in the items of the preceding paragraph where the Article of incorporation of a Mutual Company include any description or record on the matter. In this case, the term "rescind his/her manifestation of intention relating to subscription for the relevant Shares Issued at Incorporation" in Article 33, paragraph (8) of that Act shall be deemed to be replaced with "resign from his/her office;" the term "Article 28, items (i) and (ii)" in paragraph (10), item (i) and the term "Article 28, item (i) or (ii)" in items (ii) and (iii) of that Article shall be deemed to be replaced with "Article 24, paragraph (1), item (i) of the Insurance Business Act," the term "items (i) and (ii) of that Article" in Article 33, paragraph (10), item (i) of that Act shall be deemed to be replaced with "that item," and the terms "Article 38, paragraph (1)"and "paragraph (2), item (ii) of the same Article" in Article 33, paragraph (11), item (iii) of that Act shall be deemed to be replaced with "Article 30-10, paragraph (1) of the Insurance Business Act" and "that paragraph," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

2 会社法第三十三条(定款の記載又は記録事項に関する検査役の選任)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号及び第五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)及び第八百七十六条(最高裁判所規則)の規定は、相互会社の定款に前項各号に掲げる事項についての記載又は記録があるときの検査役による当該事項の調査について準用する。この場合において、同法第三十三条第八項中「その設立時発行株式の引受けに係る意思表示を取り消す」とあるのは「その職を辞する」と、同条第十項第一号中「第二十八条第一号及び第二号」とあり、並びに同項第二号及び第三号中「第二十八条第一号又は第二号」とあるのは「保険業法第二十四条第一項第一号」と、同項第一号中「同条第一号及び第二号」とあるのは「同号」と、同条第十一項第三号中「第三十八条第一項」とあるのは「保険業法第三十条の十第一項」と、「同条第二項第二号」とあるのは「同項」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 30-14 The provisions of Part II, Chapter I, Section 8 (excluding Article 52, paragraph (2), item (ii)) (Liability of Incorporators) and Article 103, paragraph (2) (Liabilities of Incorporators) of the Companies Act shall apply mutatis mutandis to the liabilities of incorporators, directors at incorporation or auditors at incorporation of a Mutual Company. In this case, the term "(in this paragraph and in item (ii) excluding those who contributed in kind under Article 28, item (i) or the assignor of the properties under item (ii) of the same Article)" in Article 52, paragraph (2) (Liability for Insufficiency of Value of Properties Contributed) of that Act shall be deemed to be replaced with "(excluding the assignor of the properties under Article 24, paragraph (1), item (i) of the Insurance Business Act)"; the term "Article 28, item (i) or (ii)" in Article 52, paragraph (2), item (i) shall be deemed to be replaced with "Article 24, paragraph (1), item (i) of the Insurance Business Act;" the term "Article 33, paragraph (10), item (iii)" in Article 52, paragraph (3) shall be deemed to be replaced with "Article 33, paragraph (10), item (iii) as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Insurance Business Act;" and in Article 103, paragraph (2) of that Act, the term "In cases where the solicitation under Article 57, paragraph (1) is carried out," shall be deemed to be deleted, and the terms "such solicitation" and "the preceding paragraph" shall be deemed to be replaced with "solicitation under Article 27 or Article 30-6, paragraph (1) of the Insurance Business Act" and "Article 52, paragraph (2) (excluding item (ii))," respectively; any technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第三十条の十四 会社法第二編第一章第八節(第五十二条第二項第二号を除く。)(発起人等の責任)及び第百三条第二項(発起人の責任等)の規定は、相互会社の発起人、設立時取締役又は設立時監査役の責任について準用する。この場合において、同法第五十二条第二項(出資された財産等の価額が不足する場合の責任)中「(第二十八条第一号の財産を給付した者又は同条第二号の財産の譲渡人を除く。第二号において同じ。)」とあるのは「(保険業法第二十四条第一項第一号の財産の譲渡人を除く。)」と、同項第一号中「第二十八条第一号又は第二号」とあるのは「保険業法第二十四条第一項第一号」と、同条第三項中「第三十三条第十項第三号」とあるのは「保険業法第二十四条第二項において準用する第三十三条第十項第三号」と、同法第百三条第二項中「第五十七条第一項の募集をした場合において、当該募集」とあるのは「保険業法第二十七条又は第三十条の六第一項の募集」と、「前項」とあるのは「第五十二条第二項(第二号を除く。)」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 53-17 The provisions of Part II, Chapter IV, Section 6 (excluding Article 378, paragraph (1), item (ii) and Article 378, paragraph (3)) (Accounting Advisors) of the Companies Act shall apply mutatis mutandis to the accounting advisors of a Mutual Company. In this case, the terms "Article 435, paragraph (2)," "supplementary schedules thereof, the Temporary Financial Statements (referring to the Temporary Financial Statements provided for in Article 441, paragraph (1), hereinafter the same shall apply in this Chapter)" and "Article 444, paragraph (1)" in Article 374, paragraph (1) (Authority of Accounting Advisors) of that Act shall be deemed to be replaced with "Article 54-3, paragraph (2) of the Insurance Business Act," "annex detailed statement thereto" and "Article 54-10, paragraph (1) of the Insurance Business Act," respectively; the term "Article 333, paragraph (3), item (ii) or (iii)" in Article 374, paragraph (5) shall be deemed to be replaced with "Article 333, paragraph (3), item (ii) or (iii) as applied mutatis mutandis pursuant to Article 53-4 of the Insurance Business Act"; the term "Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5)" in Article 376, paragraph (1) (Attendance at board of directors meetings) of that Act shall be deemed to be replaced with "Article 54-4, paragraph (3) or Article 54-10, paragraph (5) of the Insurance Business Act"; the term "Article 368, paragraph (2)" in Article 376, paragraph (3) of that Act shall be deemed to be replaced with "Article 368, paragraph (2) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; and the term "Article 319, paragraph (1)" in Article 378, paragraph (1), item (i) (Keeping and Inspection of Financial Statements by Accounting Advisors) of that Act shall be deemed to be replaced with "Article 319, paragraph (1) as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第五十三条の十七 会社法第二編第四章第六節(第三百七十八条第一項第二号及び第三項を除く。)(会計参与)の規定は、相互会社の会計参与について準用する。この場合において、同法第三百七十四条第一項(会計参与の権限)中「第四百三十五条第二項」とあるのは「保険業法第五十四条の三第二項」と、「附属明細書、臨時計算書類(第四百四十一条第一項に規定する臨時計算書類をいう。以下この章において同じ。)」とあるのは「附属明細書」と、「第四百四十四条第一項」とあるのは「保険業法第五十四条の十第一項」と、同条第五項中「第三百三十三条第三項第二号又は第三号」とあるのは「保険業法第五十三条の四において準用する第三百三十三条第三項第二号又は第三号」と、同法第三百七十六条第一項(取締役会への出席)中「第四百三十六条第三項、第四百四十一条第三項又は第四百四十四条第五項」とあるのは「保険業法第五十四条の四第三項又は第五十四条の十第五項」と、同条第三項中「第三百六十八条第二項」とあるのは「保険業法第五十三条の十六において準用する第三百六十八条第二項」と、同法第三百七十八条第一項第一号(会計参与による計算書類等の備置き等)中「第三百十九条第一項」とあるのは「保険業法第四十一条第一項において準用する第三百十九条第一項」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

(3) The provisions of Article 940, paragraph (1) (excluding item (i)) and (3) (Period of Public Notice for Electronic Public Notice, etc.), Article 941 (Investigation of Electronic Public Notice), Article 946 (Obligation of Investigation, etc.), Article 947 (Cases Where Investigation on Electronic Public Notice may not be Carried out), Article 951, paragraph (2) (Keeping and Inspection, etc. of Financial Statements, etc.), Article 953 (Order for Improvement), and Article 955 (Entries, etc. in Investigation Registry, etc.) of the Companies Act shall apply mutatis mutandis where a Foreign Insurance Company, etc. gives public notice under this Act or any other Act in the form of electronic public notice. In this case, the terms "Article 440, paragraph (1)" and "annual shareholders meeting" in Article 940, paragraph (1), item (ii) of that Act shall be deemed to be replaced with "Article 819, paragraph (1) as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Insurance Business Act" and "procedure" respectively; the term "the preceding two paragraphs" in Article 940, paragraph (3) of that Act shall be deemed to be replaced with "paragraph (1)"; and the term "public notice under this Act or any other Act (excluding the public notice under Article 440, paragraph (1)" in Article 941 of that Act shall be deemed to be replaced with "public notice under the Insurance Business Act (excluding the public notice under Article 819, paragraph (1) as applied mutatis mutandis pursuant to Article 193, paragraph (2) of that Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

3 会社法第九百四十条第一項(第一号を除く。)及び第三項(電子公告の公告期間等)、第九百四十一条(電子公告調査)、第九百四十六条(調査の義務等)、第九百四十七条(電子公告調査を行うことができない場合)、第九百五十一条第二項(財務諸表等の備置き及び閲覧等)、第九百五十三条(改善命令)並びに第九百五十五条(調査記録簿等の記載等)の規定は、外国保険会社等が電子公告によりこの法律又は他の法律の規定による公告をする場合について準用する。この場合において、同法第九百四十条第一項第二号中「第四百四十条第一項」とあるのは「保険業法第百九十三条第二項において準用する第八百十九条第一項」と、「定時株主総会」とあるのは「手続」と、同条第三項中「前二項」とあるのは「第一項」と、同法第九百四十一条中「この法律又は他の法律の規定による公告(第四百四十条第一項の規定による公告を除く」とあるのは「保険業法の規定による公告(同法第百九十三条第二項において準用する第八百十九条第一項の規定による公告を除く」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 38 The provisions of Article 180 (excluding paragraph (2)(iii) and paragraph (3)) (Consolidation of Shares), Article 181 (Notices to Shareholders), Article 182 (Effectuation), Article 234(2) and Article 235(1) (Treatment of Fractions), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to consolidation of a Specific Purpose Company's Specified Equity. In this case, the term "shareholders meeting" in Article 180(2) of the Companies Act shall be deemed to be replaced with "general meeting of members," the term "Registered Pledgees of the Shares" in Article 181 of that Act shall be deemed to be replaced with "Registered Pledgees of Specified Equity," the term "shareholders" in Article 182 and Article 235(1) of that Act shall be deemed to be replaced with "Specified Equity Members," the term "number" in those provisions shall be deemed to be replaced with "number of units," the term "the preceding paragraph" in Article 234(2) of that Act shall be deemed to be replaced with "Article 235(1) as applied mutatis mutandis pursuant to Article 38 of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第三十八条 会社法第百八十条(第二項第三号及び第三項を除く。)(株式の併合)、第百八十一条(株主に対する通知等)、第百八十二条(効力の発生)、第二百三十四条第二項及び第二百三十五条第一項(一に満たない端数の処理)、第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十一条(理由の付記)、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)並びに第八百七十六条(最高裁判所規則)の規定は、特定目的会社の特定出資の併合について準用する。この場合において、同法第百八十条第二項中「株主総会」とあるのは「社員総会」と、同法第百八十一条中「登録株式質権者」とあるのは「登録特定出資質権者」と、同法第百八十二条及び第二百三十五条第一項中「株主」とあるのは「特定社員」と、「数」とあるのは「口数」と、同法第二百三十四条第二項中「前項」とあるのは「資産流動化法第三十八条において準用する第二百三十五条第一項」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

(9) The provisions of Article 110, Article 111, Article 112, paragraph (2), Article 114, Article 115, paragraph (2), Article 116, paragraph (1) and paragraph (2), Article 117, Article 120, and Article 121 of the Trust Act shall apply mutatis mutandis to cases where the Settlor Company of an Investment Trust adopts a written resolution. In this case, the term "Ordinance of the Ministry of Justice" in said provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the term "paragraph (1) of the preceding Article" in Article 110, paragraph (1) of that Act shall be deemed to be replaced with "Article 17, paragraph (2) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as the 'Investment Trust Act')," the terms "paragraph (2) of the preceding Article" in Article 110, paragraph (2) and "Article 109, paragraph (2)" in Article 114, paragraph (4) and Article 116, paragraph (2) of the Trust Act shall be deemed to be replaced with "Article 17, paragraph (3) of the Investment Trust Act," the term "paragraph (4) of the preceding Article" in Article 110, paragraph (3) of the Trust Act shall be deemed to be replaced with "Article 17, paragraph (5) of the Investment Trust Act," the terms "Article 108, item (iii)" and "Article 109, paragraph (2)" in Article 111 of the Trust Act shall be deemed to be replaced with "Article 17, paragraph (1), item (iii) of the Investment Trust Act" and "paragraph (3) of that Article" respectively, the term "the preceding paragraph" in Article 112, paragraph (2) of the Trust Act shall be deemed to be replaced with "Article 17, paragraph (6) of the Investment Trust Act" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

9 信託法第百十条、第百十一条、第百十二条第二項、第百十四条、第百十五条第二項、第百十六条第一項及び第二項、第百十七条、第百二十条並びに第百二十一条の規定は、投資信託委託会社が書面による決議を行う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「法務省令」とあるのは「内閣府令」と、同法第百十条第一項中「前条第一項」とあるのは「投資信託及び投資法人に関する法律(以下「投資信託法」という。)第十七条第二項」と、同条第二項中「前条第二項」とあり、並びに同法第百十四条第四項及び第百十六条第二項中「第百九条第二項」とあるのは「投資信託法第十七条第三項」と、同法第百十条第三項中「前条第四項」とあるのは「投資信託法第十七条第五項」と、同法第百十一条中「第百八条第三号」とあるのは「投資信託法第十七条第一項第三号」と、「第百九条第二項」とあるのは「同条第三項」と、同法第百十二条第二項中「前項」とあるのは「投資信託法第十七条第六項」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

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一 卸売業 当該各事業年度の棚卸資産(法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。)の販売に係る収入金額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。)以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 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, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Dissolved in an Absorption-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in item 2 and item 3 of Article 142 of the Act (in the case where there are no such provisions, the fact thereof); (ii) when the whole or part of the shares of stock, etc. (which means shares of stock, etc. prescribed in Article 142, item 2 of the Act; the same shall apply hereinafter) issued for a member of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are shares of stock of the Member Commodity Exchange Surviving an Absorption-Type Merger, the provisions of the articles of incorporation of said Member Commodity Exchange Surviving an Absorption-Type Merger; (iii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) the contents of accounting documents, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (b) when there are extraordinary accounting documents, etc. (which means extraordinary accounting documents, etc. set forth in Article 2, paragraph 3, item 13 of the Ordinance for Enforcement of the Company Act; the same shall apply hereinafter) 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 said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an extraordinary closing day (which means an extraordinary closing day prescribed in Article 441, paragraph 1 of the Company Act; the same shall apply hereinafter) (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 the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, 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); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-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 Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), 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); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there were changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が株式会社 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。一法第百四十二条第二号及び三号に掲げる事項についての定め(当該定めがない場合 にあっては、当該定めがないこと)の相当性に関する事項 二吸収合併消滅会員商品取引所の会員に対して交付する株式等(法第百四十二条第二 号に規定する株式等をいう。以下同じ。)の全部又は一部が吸収合併存続株式会社商 品取引所の株式であるときは、当該吸収合併存続株式会社商品取引所の定款の定め 三吸収合併存続株式会社商品取引所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の内容(最終事業年度がない場合にあっては、吸 収合併存続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、吸収合併存続株式会 社商品取引所の成立の日。ハにおいて同じ。)後の日を臨時決算日(会社法第四百 四十一条第一項に規定する臨時決算日をいう。以下同じ。)(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(会社法施行規則 第二条第三項第十三号の臨時計算書類等をいう。以下同じ。)があるときは、当該 臨時計算書類等の内容 ハ最終事業年度の末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 - 87 - 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。)四 吸収合併消滅会員商品取引所(清算会員商品取引所を除く。)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、吸収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吸収合併消滅会員商品 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。)五吸収合併が効力を生ずる日以後における吸収合併存続株式会社商品取引所の債務 (法第百四十四条第五項において準用する法第百二十四条第一項の規定により吸収 合併について異議を述べることができる債権者に対して負担する債務に限る。)の履 行の見込みの有無に関する事項 六法第百四十四条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

Article 177 The provisions of Article 1-3 through Article 5, Article 7 through Article 15, Article 17, paragraph (1), paragraph (2), and paragraph (4), Article 18 through Article 19-2, Article 20, paragraph (1) and paragraph (2), Article 21 through Article 27, Article 33, Article 34, Article 46, paragraph (1) and paragraph (2), Article 47, paragraph (1) and paragraph (3), Article 51 through Article 55, Article 64, Article 70, Article 71, Article 75, Article 79, Article 82, Article 83, Article 132 through Article 137, and Article 139 through Article 148 of the Commercial Registration Act shall apply mutatis mutandis to the registration related to an Investment Corporation. In this case, the phrases "Article 17" and "Article 24, Article 48 to Article 50 inclusive (including the cases where applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118), Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92" in Article 15 of that Act shall be deemed to be replaced with "Article 17, paragraph (1), paragraph (2), and paragraph (4) and Article 18" and "Article 24" respectively, the phrase "or, the matters to be specified in a written application pursuant to the provision of the preceding paragraph" in Article 17, paragraph (4) of that Act shall be deleted, the phrase "the preceding two paragraphs" in said provision shall be deemed to be replaced with "that paragraph," the phrase "Article 30(2) or" in Article 24, item (vii) of that Act shall be deleted, the phrases "all shareholders or class shareholders" and "directors or liquidators" in Article 46, paragraph (1) of that Act shall be deemed to be replaced with "all Investors" and "executive liquidator(s) or liquidation supervisors" respectively, the phrase "a shareholders meeting, class shareholders meeting, board of directors" in paragraph (2) of that Article shall be deemed to be replaced with "an Investors' meeting, meeting of the board of officers," the phrase "a director, company auditor, representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54, paragraph (1) of that Act shall be deemed to be replaced with "a corporate officer(s) or supervisory officers," the phrase "an accounting advisor or an accounting auditor" in paragraphs (2) and (3) of that Article shall be deemed to be replaced with "an accounting auditor," the phrase "Article 337, paragraph (1) of said Act" in Article 54, paragraph (2), item (iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 102, paragraph (1) of the Investment Corporations Act," the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55, paragraph (1) of the Commercial Registration Act shall be deemed to be replaced with "Article 108, paragraph (3) of the Investment Corporations Act," the phrase "an administrator of a shareholder registry" in Article 64 of the Commercial Registration Act shall be deemed to be replaced with "an Administrator of the Investors' Registry, etc. (meaning the Administrator of the Investors' Registry, etc. prescribed in Article 166, paragraph (2), item (viii) of the Investment Corporations Act)," the phrase "the articles of incorporation and" in said provision shall be deleted, the phrases "the amount of stated capital" and "Article 449, paragraph (2) of the Companies Act" in Article 70 of the Commercial Registration Act shall be deemed to be replaced with "the Minimum Net Assets" and "Article 142, paragraph (2) of the Investment Corporations Act" respectively, the phrase "Article 478, paragraph (1), item (i) of the Companies Act" in Article 71, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 151, paragraph (1), item (i) of the Investment Corporations Act," the phrase "approved under Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "approved under Article 159, paragraph (3) of the Investment Corporations Act (in the case referred to in paragraph (4) of that Article, the approval of an Investors' meeting under that paragraph)", the phrase "Article 80 or the preceding Article" in Article 82, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with "Article 174 or Article 175 of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百七十七条 商業登記法第一条の三から第五条まで、第七条から第十五条まで、第十七条第一項、第二項及び第四項、第十八条から第十九条の二まで、第二十条第一項及び第二項、第二十一条から第二十七条まで、第三十三条、第三十四条、第四十六条第一項及び第二項、第四十七条第一項及び第三項、第五十一条から第五十五条まで、第六十四条、第七十条、第七十一条、第七十五条、第七十九条、第八十二条、第八十三条、第百三十二条から第百三十七条まで並びに第百三十九条から第百四十八条までの規定は、投資法人に関する登記について準用する。この場合において、同法第十五条中「第十七条」とあるのは「第十七条第一項、第二項及び第四項、第十八条」と、「第二十四条、第四十八条から第五十条まで(第九十五条、第百十一条及び第百十八条において準用する場合を含む。)、第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条」とあるのは「第二十四条」と、同法第十七条第四項中「事項又は前項の規定により申請書に記載すべき事項」とあるのは「事項」と、「前二項」とあるのは「同項」と、同法第二十四条第七号中「若しくは第三十条第二項若しくは」とあるのは「若しくは」と、同法第四十六条第一項中「株主全員若しくは種類株主全員」とあるのは「投資主全員」と、「取締役若しくは清算人」とあるのは「執行役員若しくは清算執行人」と、同条第二項中「株主総会若しくは種類株主総会、取締役会」とあるのは「投資主総会、役員会」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役(委員会設置会社にあつては、取締役、委員、執行役又は代表執行役)」とあるのは「執行役員又は監督役員」と、同条第二項及び第三項中「会計参与又は会計監査人」とあるのは「会計監査人」と、同条第二項第三号中「同法第三百三十七条第一項」とあるのは「投資法人法第百二条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「投資法人法第百八条第三項」と、同法第六十四条中「株主名簿管理人」とあるのは「投資主名簿等管理人(投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人をいう。)」と、「定款及びその者」とあるのは「その者」と、同法第七十条中「資本金の額」とあるのは「最低純資産額」と、「会社法第四百四十九条第二項」とあるのは「投資法人法第百四十二条第二項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「投資法人法第百五十一条第一項第一号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「投資法人法第百五十九条第三項」と、「承認」とあるのは「承認(同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認)」と、同法第八十二条第三項中「第八十条又は前条」とあるのは「投資法人法第百七十四条又は第百七十五条」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

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

2の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場における債券の発行又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条1(a)又は(b)にいう関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

例文

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

2の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条1(a)又は(b)にいう 関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

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