「a sum of」に関連した英語例文の一覧と使い方(102ページ目) - Weblio英語例文検索

6. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period.例文帳に追加

６ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。 - 厚生労働省

5. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 14, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period.例文帳に追加

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十四条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。 - 厚生労働省

5. With regard to the Additional Pension for Spouses which is included in the Old-age Employees' Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 17, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period.例文帳に追加

５ 老齢厚生年金の一部である配偶者加給その他の給付であって日本国の被用者年金制度における保険期、間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十七条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する。 - 厚生労働省

5 With regard to the Additional Pension for Spouses which is included in the Old-age Employees’ Pension and any other benefits that may be granted as a fixed sum in cases where the periods of coverage under the Japanese pension systems for employees equal or exceed the specified period determined by the legislation of Japan, if the requirements for receiving such benefits are fulfilled by virtue of paragraph 1 of Article 13, the amount to be granted shall be calculated according to the proportion of those periods of coverage under the Japanese pension systems for employees from which such benefits will be paid to that specified period例文帳に追加

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する 。 - 厚生労働省

Yesterday, (former Prime Minister) Mr. Koizumi talked not only about postal reform but also about fixed-sum stipends in relation to a bill concerning budgetary funds. He made remarks to the effect that he did not believe this bill was worth being enacted by means of a two-thirds majority. I think that his remarks indicate that he may not vote in favor of the bill in a second vote expected to be held within several days, in which it is expected to be enacted by means of the two-thirds majority. How do you feel about this? 例文帳に追加

昨日の小泉さんの発言の中で郵政だけではなくて定額給付金に関係しておっしゃっていたのは、これは財源法案に関係する発言だったものですけれども、３分の２を使ってまで成立させる法案だとは思えないという趣旨の発言がありまして、近日中に想定される衆院での３分の２を使った再議決に賛成しないとも受け取れる、それを示唆するような発言だと思うんですけれども、この点についての受け止めは如何でしょうか。 - 金融庁

I would like to ask you about a court case involving SFCG, a major lender for small businesses, although this matter is under the jurisdiction of the Tokyo Metropolitan Government. SFCG has demanded lump-sum repayments of loans from 30% of its customers, to which SME borrowers responded by jointly filing a lawsuit. How does the FSA view this case from its standpoint as the agency with jurisdiction over money lenders? Also, how do you plan to cooperate with the Tokyo Metropolitan Government or how are you acting in relation to this case? 例文帳に追加

個別事例で恐縮なのですが、所管は東京都かもしれませんけれども、商工ローン大手のSFCGが、顧客の3割に対して一括返済要求を求めて、それに対して借り手側の中小企業が集団提訴というような訴訟になっているわけですけれども、貸金業者を所管する立場の金融庁として、今回の事情をどのように見ておられるのか、はたまた、東京都との連携などはどのように考え、実際にどうされているのかといったところを教えてください。 - 金融庁

The originally attached description mentions the expression "amusement media" as a generic concept and exemplifies coins and balls as amusement media but does not exemplify "using amusement cards." There is no basis for reasoning that it is obvious to a person skilled in the art who contacts the originally attached description that the "amusement media" represents "amusement cards in which the amount of coins or a sum of money is stored." Consequently, the amendment is not within the scope of the matters stated in the originally attached description, etc. 例文帳に追加

出願当初の明細書には、「遊技媒体」と上位概念で記載されており、遊技媒体の例示として、コイン、球については記載されているものの、「遊技カード」を用いる点については記載されておらず、当初明細書に接した当業者にとって、「遊技媒体」が「コイン数または金額が記憶された遊技カード」を意味することが明らかであると言える根拠はないから、補正は、当初明細書等に記載した事項の範囲内においてするものとはいえない。 - 特許庁

This polycarbonate resin sheet substantially comprising a polycarbonate resin and a brominated carbonate compound, includes 23-40 wt.%. of the brominated carbonate resin based on the sum of the polycarbonate resin and the brominated carbonate compound as 100 wt.%., and the sheet has 3-50% of a heat shrinkage factor after heated at 1900°C for one hour.例文帳に追加

ポリカーボネート樹脂および臭素化カーボネート化合物から実質的になる樹脂組成物より形成されたポリカーボネート樹脂シートであって、ポリカーボネート樹脂と臭素化カーボネート化合物との合計を１００重量％としたとき、臭素化カーボネート化合物の含有量が２３〜４０重量％であり、且つ該シートを１９０℃、６０分で加熱処理した際、加熱収縮率が３〜５０％であることを特徴とする透明難燃性ポリカーボネート樹脂シート。 - 特許庁

In a method for producing a polyester wherein polyester chips are subjected to water treatment in a treatment vessel while water discharged from the vessel is repeatedly used for the treatment, at least 80% of the sum of water discharged through the overflow port of the vessel and water discharged together with the polyester chips from the vessel and then separated from the chips is supplied again as water for the treatment to the vessel.例文帳に追加

ポリエステルチップを処理槽中において水処理槽より排出される処理水を繰返し水処理に再利用しながら水処理するポリエステルの製造方法において、水処理槽のオ−バ−フロ−口から排出された処理水と処理槽よりポリエステルチップと共に排出され次いで該チップから分離された処理水の合計量の８０％以上を水処理として再度処理槽に供給することを特徴とするポリエステルの製造方法。 - 特許庁

The optical film includes at least one layer based on a crystalline propylene-1-butene random copolymer comprising 70-97.5 mol% of a monomeric unit derived from propylene and 2.5-30 mol% of a monomeric unit derived from 1-butene, wherein the sum total of the monomeric unit derived from propylene and the monomeric unit derived from 1-butene in the crystalline propylene-1-butene random copolymer is 100%.例文帳に追加

プロピレン由来の単量体単位７０〜９７．５モル％と、１−ブテン由来の単量体単位２．５〜３０モル％とからなる結晶性プロピレン−１−ブテンランダム共重合体（ただし該結晶性プロピレン−１−ブテンランダム共重合体に含まれるプロピレン由来の単量体単位と１−ブテン由来の単量体単位の合計を１００％とする）を主成分とする層を少なくとも１層含有する光学用フィルム。 - 特許庁

An erasable image forming material which contains a coloring compound, a developer, and a binder resin is characterized in that the coloring compound contains a crystal violet lactone and 3-(4-diethyl amino-2-alkyl oxyphenyl)-3-(1-ethyl-2-methyl indole-3-yl)-4-azaphthalide, and is ≤20% in weight ratio of crystal violet lactone to the sum of the coloring compound.例文帳に追加

呈色性化合物、顕色剤、およびバインダー樹脂を含有し、前記呈色性化合物はクリスタルバイオレットラクトンと３−（４−ジエチルアミノ−２−アルキルオキシフェニル）−３−（１−エチル−２−メチルインドール−３−イル）−４−アザフタリドとを含み、前記呈色性化合物の全量に対する前記クリスタルバイオレットラクトンの重量比率が２０％以下であることを特徴とする消去可能な画像形成材料。 - 特許庁

shall be the methods prescribed in the said respective items. In this case, when the said depreciable assets contain assets that a nonresident owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division, Article 138 (Inclusion in Necessary Expenses of Acquisition Costs for Small Amounts of Depreciable Assets), and Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) shall be applied to the said transferred assets by deeming that the nonresident acquired the said transferred assets at the time of the transfer: 例文帳に追加

当該各号に定める方法とする。この場合において、当該減価償却資産のうちに非居住者が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその者が当該移入資産を取得したものとして、この款、第百三十八条（少額の減価償却資産の取得価額の必要経費算入）及び第百三十九条（一括償却資産の必要経費算入）の規定を適用する。 - 日本法令外国語訳データベースシステム

shall be the methods prescribed in the said respective items. In this case, when the said depreciable assets contain assets that a foreign corporation owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division through Division 7-2, Article 133 (Inclusion in Deductible Expenses of Acquisition Costs for Small Amounts of Depreciable Assets), and Article 133-2 (Inclusion in Deductible Expenses of Lump-Sum Depreciable Assets) shall be applied to the said transferred assets by deeming that the foreign corporation acquired the said transferred assets at the time of the transfer: 例文帳に追加

当該各号に定める方法とする。この場合において、当該減価償却資産のうちに外国法人が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその外国法人が当該移入資産の取得をしたものとして、この目から第七目の二まで、第百三十三条（少額の減価償却資産の取得価額の損金算入）及び第百三十三条の二（一括償却資産の損金算入）の規定を適用する。 - 日本法令外国語訳データベースシステム

The civil liability insurance to which Article 157(d) of the Patent Law refers shall guarantee the damages caused by Industrial Property Agents in exercising their profession, up to a minimum sum of 7,165,000 pesetas. Such insurance may be by way of collective policy, provided the civil liability coverage of each and every one of the Agents included in the policy reaches the minimum indicated.例文帳に追加

特許法第157条(d)に該当する民事訴訟責任保険は，産業財産代理人が自分の職業を遂行する際に，その者達によってもたらされた損害賠償を保証するものとし，最低総額を7,165,000ペセタとする。このような保険は，団体保険によるものとし，この場合，同保険に加入しているその代理人の個人夫々に対しての民事訴訟責任の支払総額がその最小限度額に達した場合に限るものとする。 - 特許庁

The coordinates converting part 14 calculates a coordinates conversion value so as to minimize the sum total of the differences between the respective specific points on planned optical surfaces corresponding to those of the respective molding optical surfaces while keeping the relative positional relation of the specific points of the respective molding optical surfaces and uses the coordinate conversion value to subject the whole of the molding optical surface coordinates data F to coordinates conversion.例文帳に追加

これら入力データにおいては、成形光学面、設計光学面の両方とも、各光学面毎に例えば１つの特定点が決められており、座標変換部１４は、各成形光学面の特定点の相対的な位置関係を保つようにしつつ各成形光学面の各特定点に対応する設計光学面上の各特定点との差の総和が最小になるようにする座標変換値を求め、この座標変換値を用いて成形光学面座標データＦ全体を座標変換する。 - 特許庁

In the silver halide photographic sensitive material with at least one silver halide emulsion layer on the base for laser exposure or exposure with a light emitting diode, the sum of the reflection density of the side with the silver halide emulsion layer and that of the opposite side at the peak wavelength of laser light or light of the light emitting diode is 1.8-4.0.例文帳に追加

支持体上に少なくとも１層のハロゲン化銀乳剤層を有する、レーザー露光又は発光ダイオード露光用ハロゲン化銀写真感光材料において、レーザー光または発光ダイオード光のピーク波長におけるハロゲン化銀乳剤層を有する側の反射濃度とハロゲン化銀乳剤層を有する側と反対側の反射濃度の和が、１．８〜４．０であることを特徴とするハロゲン化銀写真感光材料。 - 特許庁

Plural stators 14A and 14B are arranged so that they oppose each of plural rotors 2 and 3 with a different number of paired magnetic poles rotating independently, the number of electrical phases of each stator is equated, and the electrical phases can be driven by the compound sum of each current corresponding to the plural rotors.例文帳に追加

独立して回転する、磁石極対数が異なる複数のロータ2,3それぞれに対峙するように複数のステータ14A,14Bを配し、ステータそれぞれの電気的な相数を等しくし、かつ電気相は複数のロータに対応する各電流の複合和によって駆動するようにしたので、複数のロータ2,3とステータ14A,14Bとは磁場回路を共用しない、互いに独立したモータを構成しながらも、複数のステータに共通のインバータ112から複合電流を供給することによって複数のロータを同時に、かつ異なる速度で回転駆動する。 - 特許庁

Content data encrypted by content key information, content key information and a check sum encrypted by encryption key information specified by a function of a predetermined degree according to threshold secret distribution, and coordinate information specified by the function encrypted by device and recording medium identification information, credit number information or the like are recorded on a recording medium 51 by program processing by a computer unit 41.例文帳に追加

コンピュータ部４１のプログラム処理により、記録媒体５１には、コンテンツ鍵情報で暗号化したコンテンツデータと、しきい値秘密分散法に従った所定次数の関数によって特定される暗号化鍵情報で暗号化したコンテンツ鍵情報およびチェックサムと、デバイスおよび記録媒体の識別情報、クレジット番号情報などで暗号化した前記関数によって規定される座標情報とが記録される。 - 特許庁

If any person acts in contravention of this section, he shall be liable for every contravention- to pay to the registered proprietor of the design a sum not exceeding five hundred taka recoverable as a contract debt, or if the proprietor elects to bring suit for the recovery of damages for any such contravention, and for an injunction against the repetition thereof, to pay such damages as may be awarded and to be restrained by injunction accordingly: 例文帳に追加

何人も本条項に反して行動した場合、いかなる違反についても次に掲げる責任を負う。当該意匠の登録された専有権者に対し、回収可能な負債額として500 タカ以下の金額を支払う。専有権者が当該違反に対する損害賠償及び違反の再発に対する差止命令を求める訴訟の提起を選択する場合、認められる損害賠償金を支払うとともに差止命令によりしかるべく制限を受ける。 - 特許庁

By letting the parent prepaid card 1 settle the amount including the fares of the child prepaid card 2 in one lump sum, the system enables going in and out the ticket gate at the station by the child prepaid card 2 that does not have a fare settlement function, and saves the trouble of buying a ticket, by possession of parent and child prepaid cards.例文帳に追加

入場者数記録・入出場記録・精算機能を可能とした親プリペイドカード１と入出場記録を可能とした子プリペイドカード２、入出場者数を入力・解析機能を備えた親子プリペイドカード対応自動改札機５を用い、親プリペイドカード１に子プリペイドカード２の分も含めた金額を一括精算させることで精算機能を持たない子プリペイドカード２による駅の改札内への入出場を可能とし、親子プリペイドカードを所持することで切符を買う手間をなくすことができる。 - 特許庁

Back to the subject of a comprehensive exchange, you mentioned that the matter should be dealt with under a politician-led initiative. It seems to me that precisely because this represents a fight to protect ministerial interests, the Democratic Party of Japan (DPJ) administration's approach to politician-led government is being tested. If the issue were to be left unsolved and stuck around into the new year, that very approach to politician-led government might be questioned – this being how I sum up the situation, please give us your view as to whether or not the issue can be worked out as it should be. 例文帳に追加

先ほどの総合取引所のお話ですけれども、大臣の方から政治主導でやらなければいけないというお話ありましたけれども、省益争いであるからこそ民主党政権の政治主導というやり方が問われていると思うのですけれども、このまま越年して、ずるずるといきますと、その政治主導というものを問われるのではないかという事態だと思うのですけれども、ちゃんと決着できるのかというところを是非お願いします。 - 金融庁

(ii) where a person's right to receive the compensation pension for surviving family has been extinguished, and there is no other surviving family member eligible to receive said compensation pension for surviving family and the total amount of the compensation pension for surviving family paid in respect of said worker's death is less than the amount of the lump sum compensation for surviving family that would be paid on the assumption that the situation falls under the case set forth in the preceding item as of the day on which said right is extinguished. 例文帳に追加

二　遺族補償年金を受ける権利を有する者の権利が消滅した場合において、他に当該遺族補償年金を受けることができる遺族がなく、かつ、当該労働者の死亡に関し支給された遺族補償年金の額の合計額が当該権利が消滅した日において前号に掲げる場合に該当することとなるものとしたときに支給されることとなる遺族補償一時金の額に満たないとき。 - 日本法令外国語訳データベースシステム

The rabbit is produced in a manner to satisfy the requirements that the rabbit has coronary artery lesion rich in macrophage, the serum cholesterol level is ≥800 mg/dl at 12 months old and ≥700 mg/dl at 24 months old, and the luminal constriction ratio of the coronary artery is higher than the sum of the average value and the standard deviation of the ratio of the parental generation.例文帳に追加

本発明の方法は、以下の１）−３）の条件：１）マクロファージに富む冠動脈病変を有する；２）血清コレステロール値が、１２月齢において８００ｍｇ／ｄｌ以上を示す、及び／又は、２４月齢において７００ｍｇ／ｄｌ以上を示す；並びに３）冠動脈の管腔狭窄率が親世代の平均値＋標準誤差より高い値を示すを満たすウサギから生産したウサギあるいは／および心筋梗塞を発症したウサギを使用して交配することを含む。 - 特許庁

6 .With regard to the Additional Pension for Spouseswhich is included in the Old-age Employees’ Pension and anyother benefits that may be granted as a fixed sum in caseswhere the periods of coverage under the Japanese pensionsystems for employees equal or exceed the specified perioddetermined by the legislation of Japan, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 13, the amount to be granted shallbe calculated according to the proportion of those periodsof coverage under the Japanese pension systems foremployees from which such benefits will be paid to thatspecified period .例文帳に追加

６ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十三条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する　。 - 厚生労働省

5 .With regard to the Additional Pension for Spouseswhich is included in the Old-age Employees’ Pension and anyother benefits that may be granted as a fixed sum in caseswhere the periods of coverage under the Japanese pensionsystems for employees equal or exceed the specified perioddetermined by the legislation of Japan, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 14, the amount to be granted shallbe calculated according to the proportion of those periodsof coverage under the Japanese pension systems foremployees from which such benefits will be paid to thatspecified period .例文帳に追加

５ 老齢厚生年金の一部である配偶者加給その他の給付であって、日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に等しい場合又はこれを超える場合に一定額が支給されるものに関しては、当該給付を受けるための要件が第十四条１の規定の適用により満たされる場合には、支給される当該給付の額は、当該定められた期間に対する当該給付が支給される日本国の被用者年金制度における保険期間の比率に基づいて計算する　。 - 厚生労働省

The resin composition containing a polylactic acid resin, a polyolefin resin, a styrene-ethylenebutylene-styrene block copolymer and a glycidyl methacrylate based resin contains 0.5 to 3.0 pts.mass styrene-ethylenebutylene-styrene block copolymer and 0.1 to 3.0 pts.mass glycidyl methacrylate based on 100 pts.mass sum of the polylactic acid resin and the polyolefin resin.例文帳に追加

ポリ乳酸樹脂、ポリオレフィン樹脂、スチレン・エチレンブチレン・スチレンブロックコポリマー、グリシジルメタクリレート系樹脂を含有する樹脂組成物であって、ポリ乳酸樹脂とポリオレフィン樹脂の合計１００質量部に対して、スチレン・エチレンブチレン・スチレンブロックコポリマーが０．５〜３．０質量部およびグリシジルメタクリレート系樹脂が０．１〜３．０質量部含有されていることを特徴とする樹脂組成物。 - 特許庁

The carbon dioxide emission right management means 1 receives a created electric energy, a consumed electric energy, and a disposed electric energy from the small-scaled equipment management means 2, and calculates the sales sum of the carbon dioxide emission right from the electric energy, and sells the carbon dioxide emission right to a client.例文帳に追加

二酸化炭素排出権取引システムＳは、小規模設備用管理手段２と、二酸化炭素排出権の売買を統括して行う二酸化炭素排出権管理手段１と、を備え、二酸化炭素排出権管理手段１は、生成電力量と、消費電力量と、売却電力量とを、小規模設備用管理手段２より受信して、これらの電力量から二酸化炭素排出権の売却額を算出し、二酸化炭素排出権を需要者へと売却する。 - 特許庁

(2) Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension B" in this paragraph) has become entitled to the right to receive other insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension A" in this paragraph) in respect of the same injury or disease resulting from an employment-related cause or commuting (hereinafter referred to as "the same injury or disease" in this Article), and the right to receive Pension B has been extinguished, if Pension B has been paid for a period from the month following the month in which the right thereto was extinguished, that payment of Pension B shall be deemed to be a down payment on Pension A. Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family) has become entitled to the right to receive a temporary absence from work compensation benefit or temporary absence from work benefits, or disability compensation lump sum payment or disability lump sum payment in respect of the same injury or disease, and the right to receive said insurance benefits in pension form has been extinguished, the same shall apply if said insurance benefits in pension form have been paid for a period from the month following the month in which the right thereto was extinguished. 例文帳に追加

２　同一の業務上の事由又は通勤による負傷又は疾病（以下この条において「同一の傷病」という。）に関し、年金たる保険給付（遺族補償年金及び遺族年金を除く。以下この項において「乙年金」という。）を受ける権利を有する労働者が他の年金たる保険給付（遺族補償年金及び遺族年金を除く。以下この項において「甲年金」という。）を受ける権利を有することとなり、かつ、乙年金を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として乙年金が支払われたときは、その支払われた乙年金は、甲年金の内払とみなす。同一の傷病に関し、年金たる保険給付（遺族補償年金及び遺族年金を除く。）を受ける権利を有する労働者が休業補償給付若しくは休業給付又は障害補償一時金若しくは障害一時金を受ける権利を有することとなり、かつ、当該年金たる保険給付を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として当該年金たる保険給付が支払われたときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 16-2 (1) Allowances pertaining to the respective assets shall be indicated as a deduction for said respective assets under sub-items with titles that indicate the purpose of allowances for bad debts and other relevant allowances excluding cases prescribed in the following paragraph; provided, however, that they are not precluded from being indicated in the sum total as a deduction for the total of current assets, tangible fixed assets, intangible fixed assets, investment and other assets, or deferred assets for the categories thereof . 例文帳に追加

第十六条の二　各資産に係る引当金は、次項の規定による場合のほか、当該各資産の項目に対する控除項目として、貸倒引当金その他当該引当金の設定目的を示す名称を付した項目をもって表示しなければならない。ただし、流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産の区分に応じ、これらの資産に対する控除項目として一括して表示することを妨げない。 - 日本法令外国語訳データベースシステム

(Note 1) For the decision on "locations and business units that do not have a material effect on financial reporting," for example, this could be handled by treating any consolidated subsidiary which sum up less than 5% of total sales as not material, and excluding them from the scope of assessment. Keep in mind that the management should discuss this decision with the external auditor as needed, and is not required to apply a specific ratio automatically. 例文帳に追加

（注１）「財務報告に対する影響の重要性が僅少である事業拠点」の判断については、例えば、売上高で全体の 95％に入らないような連結子会社は僅少なものとして、評価の対象からはずすといった取扱いが考えられるが、その判断は、経営者において、必要に応じて監査人と協議して行われるべきものであり、特定の比率を機械的に適用すべきものではないことに留意する。 - 金融庁

When a sum of the image data and the free space capacity is larger than the size of the selected audio file excluding the image data, the image data is removed from the selected audio file to newly prepare a selected audio file, and it is recorded in the recoding/reproducing apparatus.例文帳に追加

記録再生装置にオーディオファイルを記録するオーディオ記録装置において、選択されたオーディオファイルが画像データを含み、当該選択オーディオファイルが記録再生装置に記録することができないとき、選択オーディオファイルの画像データのサイズと記録再生装置の空き記録容量とを比較し、画像データと空き記録容量との合計が画像データを取り除いた選択オーディオファイルのファイルサイズより大きい場合、選択オーディオファイルから画像データを取り除いた新たな選択オーディオファイルを作成して記録再生装置に記録する。 - 特許庁

Applying either the Scope 3 Standard or the Product Standard and using the results to inform GHG-reduction strategies that reduce both product and corporate level (scope 3) emissions The sum of the life cycle emissions of each of a company's products, combined with additional scope 3 categories (e.g., employee commuting, business travel, and investments), should approximate the company's total corporate GHG emissions (i.e., scope 1 + scope 2 + scope 3). 例文帳に追加

スコープ3 基準または製品基準のいずれかの適用および製品レベルと事業者レベル（スコープ3）の排出を低減するＧＨＧ削減戦略に情報を提供するための結果の使用事業者の各製品のライフサイクル排出量の総計は、追加的なスコープ3 の各カテゴリ（従業員の通勤、出張、投資など）と合算し、事業者の事業者ＧＨＧ総排出量（スコープ1＋スコープ2＋スコープ3）を概算する。 - 経済産業省

The optical distance L_1 in the first region and the optical distance L_2 in the second region are set to satisfy the relationship of expression 1 among resonant wavelengths λ_1, λ_2, and λ_3, a sum ϕt of phase shifts when light is reflected by the first reflective surface and the second reflective surface.例文帳に追加

発光層よりも第１電極側にある第１反射面と、前記発光層よりも第２電極側にある第２反射面との間の光学距離が、相対的に短い第１領域と相対的に長い第２領域とを有する有機発光素子において、 第１領域における光学距離Ｌ_１と第２領域における光学距離Ｌ_２は、共振波長λ_１とλ_２とλ_３と、前記第１反射面及び前記第２反射面で反射する際の位相シフトの和φｔとの間で式１の関係を満たすように設定されている。 - 特許庁

My policy on money is like this. When I do not have it, I cannot use it, and when I have it, I do not waste it. Whether I use a large sum of money or little, I will never borrow it from people. When I do not want to use it, I do not use it, and when I want to use it, I use it. I have never sought someone's advice about whether or not to use it. I do not want to be instructed by anyone about that. When I am rich or poor, or when I am having a hard time or an easy time, I am always independent. Whatever happens, I have never grumbled to someone about it and always kept calm, which might have made people believe that I am rich.' 例文帳に追加

「私の流儀にすれば金がなければ使わない、有っても無駄に使わない、多く使うも、少なく使うも、一切世間の人のお世話に相成らぬ、使いたくなければ使わぬ、使いたければ使う、嘗（かつ）て人に相談しようとも思わなければ、人に喙（くちばし）を容れさせようとも思わぬ、貧富苦楽共に独立独歩、ドンなことがあっても、一寸でも困ったなんて泣き言を言わずに何時も悠々としているから、凡俗世界ではその様子を見て、コリャ何でも金持だと測量する人もありましょう。」 - Wikipedia日英京都関連文書対訳コーパス

In the composition, (A) is 10-60 pts.wt., (B) is 10-80 pts.wt. and (C) is 5-50 pts.wt. based on 100 pts.wt. sum total of (A), (B) and (C).例文帳に追加

（Ａ）下記一般式（１）で表される脂環式エポキシ化合物、（一般式（１）中Ｒ_１〜Ｒ_６は各々独立して同一でも異なっていてもよく、水素原子もしくは炭素数1〜６のアルキル基を示す）（Ｂ）オキセタニル基を1個有する化合物、（Ｃ）オキセタニル基を２個有する化合物、および（Ｄ）カチオン重合開始剤を含有し、（Ａ）と（Ｂ）と（Ｃ）との合計を１００重量部としたとき、（Ａ）が１０〜６０重量部であり、（Ｂ）が１０〜８０重量部であり、かつ（Ｃ）が５〜５０重量部である樹脂組成物。 - 特許庁

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額 - 経済産業省

(2) In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase "the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater" in item (i) of the preceding paragraph shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year," the phrase "such larger amount" in the same item shall be deemed to be replaced with "such equivalent amount," the phrase "double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher" in the same item shall be deemed to be replaced with "0.006 percent," the phrase "an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater" in the same item shall be deemed to be replaced with "an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item)," the phrase "the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year," and the phrase "the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year." 例文帳に追加

２　前項の場合において、法第百九十条の許可（更新に係る許可を除く。）を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, 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 the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.: 例文帳に追加

２　法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、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つき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。 - 日本法令外国語訳データベースシステム

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(v) Where the planned quantity of manufacture or planned quantity of import (in the case of a person who intends to manufacture and import said new chemical substance, the sum of these quantities; the same shall apply in paragraph (1) and item (i) of paragraph (4) of Article 4-2) of said new chemical substance in one fiscal year is not more than the quantity specified by a Cabinet Order, and where a person has received a confirmation from the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment, in accordance with an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, to the effect that, as determined by already available knowledge, etc., said new chemical substance is not one that poses a risk of causing damage to human health or damage to the inhabitation and/or growth of flora and fauna in the human living environment by causing environmental pollution, and that person shall manufacture or import said new chemical substance in a quantity of no more than that to which said confirmation pertains during the relevant fiscal year 例文帳に追加

五　一の年度におけるその新規化学物質の製造予定数量又は輸入予定数量（その新規化学物質を製造し、及び輸入しようとする者にあつては、これらを合計した数量。第四条の二第一項及び第四項第一号において同じ。）が政令で定める数量以下の場合であつて、既に得られている知見等から判断して、その新規化学物質による環境の汚染が生じて人の健康に係る被害又は生活環境動植物の生息若しくは生育に係る被害を生ずるおそれがあるものでない旨の厚生労働大臣、経済産業大臣及び環境大臣の確認を厚生労働省令、経済産業省令、環境省令で定めるところにより受け、かつ、その確認に係る数量以下のその新規化学物質を当該年度において製造し、又は輸入するとき。 - 日本法令外国語訳データベースシステム

(3) A condition or term of a contract or licence shall not be void by virtue of this section if -- (a) at the time of the making of the contract or granting of the licence, the supplier or licensor was willing to supply the product, or grant a licence to work the invention, as the case may be, to the person supplied or the licensee, on reasonable terms specified in the contract or licence and without any such condition or term as is mentioned in subsection (1); and (b) the person supplied or the licensee is entitled under the contract or licence to relieve himself of his liability to observe the condition or term on giving to the other party 3 months' notice in writing, and subject to payment to that other party of such compensation (being, in the case of a contract to supply, a lump sum or rent for the residue of the term of the contract and, in the case of a licence, a royalty for the residue of the term of the licence) as may be determined by an arbitrator appointed by the Minister.例文帳に追加

(3) 契約又はライセンスの条件は，次の場合は，本条により無効とされない。 (a) 契約の成立又はライセンスの許諾の時点で，当該供給者又は実施許諾者が契約又はライセンスに指定する適切な条件により，かつ，(1)にいうような条件なしに，当該製品の供給又は場合により当該発明実施のライセンス許諾を，供給を受ける者又は実施権者に行う意思があった場合，及び (b) 供給を受ける者又は実施権者が当該契約又はライセンスに基づいて，相手方に書面をもって3月の予告通知を行い，かつ，大臣により任命された仲裁人により決定される補償金の当該相手方への支払(供給契約の場合は，当該契約の残余期間分及びライセンスの場合は，当該ライセンスの残余期間分のロイヤルティの一括払又は定期分割払)を行った上で，当該条件を遵守する義務を免れる場合 - 特許庁

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said resident in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the individually taxable retained income or taxable retained income arises. 例文帳に追加

二　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、個別課税対象留保金額又は課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額 - 日本法令外国語訳データベースシステム

(10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up. 例文帳に追加

１０　法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム