「account relationship」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

The decrease in the amount of net overseas assets is theoretically equal in relationship to the amount of the current account for that year.例文帳に追加

対外純資産の前年からの増減額は、理論的には、この年の経常収支額と等しくなる関係にある。 - 経済産業省

A detailed explanation of the imbalance of the current account balance with a focus on the relationship between the U.S. and East Asia can be found in Chapter 1, Section 5.例文帳に追加

なお、本章第５節において、米国と東アジアの関係に焦点を置いた経常収支の不均衡について詳述する。 - 経済産業省

In this case, the counter value for the commodity or service is converted into the charge for a toll road, and the relationship between the counter value for the commodity or service and the balance in the advance payment account is the relationship where the balance in the advance payment account is less than the charge for a toll road.例文帳に追加

本実施の形態では、商品または役務への対価を有料道路の利用対価とし、商品または役務への対価と前払口座残高との関係を前払口座残高が有料道路の利用対価を下回っている関係とする。 - 特許庁

To provide a method and system capable of comprehensive systematic changes in entire financial statements while taking into account the relationship between the current financial statements based on double accounting and each account item, and their limitations.例文帳に追加

複式簿記を基礎とする現在の財務諸表の各勘定科目間の関係や制約まで考慮した、財務諸表全体の体系的な変化を把握可能な方法やシステムを提供すること。 - 特許庁

When the relationship between the current account budget and net external assets after the crisis is examined, even though the current account deficit significantly shrank during 2008, net indebtedness to other countries largely rose (Figure 1-1-2-7).例文帳に追加

危機後の経常収支と対外純資産の関係をみると、2008 年は経常収支赤字が大幅に縮小したにもかかわらず、対外純債務が大幅に拡大した（第1-1-2-7 図）。 - 経済産業省

To enable a measurement of the actual size of a measurement object included in a photographed image, by analyzing the photographed image while taking into account of the front-to-rear relationship (perspective relationship) between the object of the size measurement and a reference object to be compared with the measurement object.例文帳に追加

サイズ測定の対象となる被写体とこの測定対象と比較される基準対象の被写体との前後関係（遠近関係）を考慮しながら撮影画像を解析することによってその中に含まれている測定対象の実サイズを測定できるようにする。 - 特許庁

Future work into situated cognition must try to frame a convincing account of the relationship between explicit knowledge and implicit understanding. 例文帳に追加

状況的認知についてのこれからの研究は, 明示的な知識と暗黙的な理解との間の関係について, 納得の行く説明を作り上げるよう試みなければならない. - コンピューター用語辞典

Having a strong matrimonial relationship with the Hosokawa family, as Sukeyoshi was in possession of various items including Kikigaki (account of what one hears) and Kirigami (documents described on a simple piece of folded paper) that Yusai HOSOKAWA gave him instruction on, was ordered to give them to the retired emperor as gifts. 例文帳に追加

また、細川家と深い姻戚関係にあり、細川幽斎より伝授された聞書・切紙等を伝領していたので、上皇より伝授されたそれらを進上するように命じられた。 - Wikipedia日英京都関連文書対訳コーパス

The contents of this story itself are false, but, in any case, taking into account the episode of 'the Sumida-gawa River,' it appears that the father and son had a tense relationship as Noh actors. 例文帳に追加

この伝承の内容自体には真実性がないが、いずれにせよ「隅田川」のエピソードも含め、父子にはともに傑出した能楽師として、一種の緊張関係があったことが窺える。 - Wikipedia日英京都関連文書対訳コーパス

In November of the same year, the relationship between Soseki and Shiki was getting closer through several occasions including Soseki asking Shiki to criticize his "Bokusetsuroku," an account of a journey to Awa Province (Boso Peninsula) written in Chinese. 例文帳に追加

同年9月、安房国（房総半島）を旅したときの模様を漢文でしたためた紀行『木屑録』（ぼくせつろく）の批評を子規に求めるなど、徐々に交流が深まっていく。 - Wikipedia日英京都関連文書対訳コーパス

However, it seems that the relationship between Emperor Heijo and Nakanari/Kusuko became stronger and the court rank of Naishi no Kami (Principal Handmaid) was upgraded from Jugoi (Junior Fifth Grade) to Jusanmi (Junior Third Grade) soon after this incident taking into account the promotion of Kusuko, who was then Naishi no Kami. 例文帳に追加

但し、この事件以降平城天皇と仲成・薬子との結びつきはさらに強固なものとなったらしく、尚侍であった薬子の昇進を考慮して、事件の直後に尚侍の官位相当が従五位から従三位に引き上げられた。 - Wikipedia日英京都関連文書対訳コーパス

A. The over-the-counter derivative transactions shall function as a hedging instrument that is effective in conducting ongoing business operations even when taking into account the customer’s business situation and its competitive relationship in the market (Note 1). 例文帳に追加

イ．顧客の事業の状況や市場における競争関係を踏まえても、継続的な業務運営を行う上で有効なヘッジ手段として機能すること（注１）。 - 金融庁

To construct a logic network, while taking into account a physical positional relationship between nodes, without performing measuring processing on a delay time, the number of via-routers, or the like at a node side.例文帳に追加

ノード側で遅延時間、経由ルータ数などの計測処理を行うことなく、ノード間の物理的な位置関係を考慮した論理網を構築する。 - 特許庁

To provide an information processing device that takes into account the time of the relationship between a person to be a subject and a user, and annexes a facial image of the person to calling card information, making the facial image viewable.例文帳に追加

対象となる人物と利用者との関係時期を考慮してその人物の顔画像を名刺情報に付随して閲覧可能とする情報処理装置を提供する。 - 特許庁

To evaluate a curvature deformation amount by taking a relationship between a filling rate and a linear expansion coefficient of fillers filled in a resin into account in a resin in a resin filling process of a package.例文帳に追加

パッケージの樹脂充填過程において、樹脂に充填されているフィラーの充填率と線膨張係数の関係を考慮した反り変形量の評価を行う。 - 特許庁

To provide a battery-powered device, a battery drive method, and a program capable of elongating an operation time of a device by a control taking account of a relationship between a battery residual amount and a supply voltage.例文帳に追加

電池残量と供給電圧の関係を考慮した制御によりデバイスの動作時間を延長させることができる電池駆動装置、電池駆動方法およびプログラムを提供する。 - 特許庁

To provide a game machine and a manufacturing method of the accessory components of the game machine that forms patterns that interact with each other taking into account a positional relationship between the front and the back sides of the accessory components of the game machine.例文帳に追加

遊技機の装飾部品の前面及び背面の位置関係を考慮して、それぞれに互いに対応する模様を形成する遊技機の装飾部品の製造方法、及び、遊技機を提供する。 - 特許庁

A plurality of names involved in a joint signature book account and a logical account in an electronic value exchange medium management means are allowed to correspond each other in a one-to-one relationship, thus achieving the issuing method of the electronic value exchange medium for electronic settlement services for securing safety and conveniences in handling.例文帳に追加

連名預金口座に内包される複数の名義と、電子的価値交換媒体管理手段における論理口座を一対一で対応させることにより、上記それぞれの方法と同等の安全性と取扱の利便性を確保した電子決済サービスの為の電子的価値交換媒体の発行方法を実現した。 - 特許庁

A ROM 13 stores a settlement program for making a CPU 14 to execute a step for determining whether to output the guidance of depositing money to output part for guiding deposit for an advance payment account according to the relationship between the counter value for the commodity or service indicated by data on a RAM 13 and the balance in the advance payment account.例文帳に追加

ＲＯＭ１３には、ＲＡＭ１５上のデータが示す商品または役務への対価と前払口座残高との関係に応じて前払口座への入金を案内する入金案内を出力部に出力させるか否かを判定するステップをＣＰＵ１４に実行させることを特徴とする決済プログラムが格納されている。 - 特許庁

(ii) Specified controlling interest: A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of issued shares of or capital contributions to the other domestic corporation (excluding the shares or capital contributions held by the other corporation; hereinafter referred to in this paragraph as "issued shares, etc.") or any other special relationship specified by a Cabinet Order 例文帳に追加

二　特定支配関係　一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係をいう。 - 日本法令外国語訳データベースシステム

Next, examining the relationship between the level of labor productivity and the percentage that direct exports account for in the sales of SMEs in wholesale trade and those in manufacturing, we see that enterprises with a high level of labor productivity have a higher percentage of direct exports.例文帳に追加

次に、産業全体での輸出額27の割合が比較的高い製造業と卸売業のそれぞれについて、労働生産性の高低と中小企業の売上高に占める輸出額の割合との関係をみると、労働生産性の水準が高い企業の方が直接輸出の割合が高いことが分かる。 - 経済産業省

i) A particular person whose total number of voting rights held by said person on the person's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of said particular person due to a close relationship with said particular person in terms of contribution, personnel affairs, funds, technology, transactions or other matters, or by persons who agree to exercise their voting rights in the same manner as the intent of said particular person, are one-third or more of the voting rights of the applicant (excluding individuals) (including cases where said particular person does not hold any voting rights on the person's own account 例文帳に追加

一　特定の者が自己の計算において所有している議決権と当該特定の者と出資、人事、資金、技術、取引等において緊密な関係があることにより当該特定の者の意思と同一の内容の議決権を行使すると認められる者及び当該特定の者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、申請者（個人を除く。）の議決権の三分の一以上を占めている場合（当該特定の者が自己の計算において議決権を所有していない場合を含む。）における当該特定の者 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(i) Foreign controlling shareholder, etc.: A nonresident prescribed in Article 2(1)(i)-2 (referred to in item (ix) as a "nonresident") or a foreign corporation who has a relationship with a domestic corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said domestic corporation (excluding the shares or capital contributions held by the said domestic corporation) or any other special relationship specified by a Cabinet Order 例文帳に追加

一　国外支配株主等　第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(i) Foreign controlling shareholder, etc.: A nonresident prescribed in Article 2(1)(i)-2 or foreign corporation who has a relationship with a consolidated corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said consolidated corporation (excluding the shares or capital contributions held by the said consolidated corporation) or any other special relationship specified by a Cabinet Order 例文帳に追加

一　国外支配株主等　第二条第一項第一号の二に規定する非居住者又は外国法人で、連結法人との間に、当該非居住者又は外国法人が当該連結法人の発行済株式又は出資（当該連結法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。 - 日本法令外国語訳データベースシステム

(iii) In addition to those prescribed in the preceding two items, a person who, taking into account the nature of the crime, his/her age, mental or physical condition, the relationship with the accused or other circumstances, is likely to feel pressure and whose peace of mind would be seriously harmed while testifying at the place where the judge and persons concerned in the case are present for examination of the witness. 例文帳に追加

三　前二号に掲げる者のほか、犯罪の性質、証人の年齢、心身の状態、被告人との関係その他の事情により、裁判官及び訴訟関係人が証人を尋問するために在席する場所において供述するときは圧迫を受け精神の平穏を著しく害されるおそれがあると認められる者 - 日本法令外国語訳データベースシステム

(9) When an application is made pursuant to paragraph (7), the Minister of Land, Infrastructure, Transport and Tourism or the prefectural governor shall undertake mediation while taking into account the background of the issue, financial positions of the relevant local governments, future development plans and the degree of utilization of the said port and the relationship between the proposed port and the relevant local governments. For Major Ports, consultation with the Minister of Internal Affairs and Communications is also required. 例文帳に追加

９　第七項の申出があったときは、国土交通大臣又は都道府県知事は、従来の沿革、関係地方公共団体の財政の事情、将来の発展の計画及び当該港湾の利用の程度その他当該港湾と、関係地方公共団体の関係を考慮し、且つ、重要港湾については総務大臣に協議して調停する。 - 日本法令外国語訳データベースシステム

(iv) Specified foreign parent corporation, etc.: A foreign corporation which has a relationship with a domestic corporation whereby the said foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of issued shares, etc. of the said domestic corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加

四　特定外国親法人等　外国法人で、内国法人との間に、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係その他の政令で定める関係のあるもののうち、特定軽課税外国法人に該当するものをいう。 - 日本法令外国語訳データベースシステム

The CPAAOB strives to gather and analyze information concerning quality control of the relevant audit firms, as well as to develop a collaborative relationship among relevant organizations and international audit oversight authorities, taking into account the subsequent developments of notification from the subject firms and the content of notification documents. The Board intends to conduct inspection when deemed necessary after making specific examinations on the inspection procedure, the selection of audit firms to be inspected, and the utilization of inspection results. 例文帳に追加

審査会においては、当該届出の状況や届出内容を踏まえ、関係部局との連携や外国監督当局との協力関係の充実を図るとともに、当該外国監査法人等の品質管理に関する情報等の収集及び分析に努めることとし、検査方法、検査対象先の選定、検査結果の活用などについて具体的に検討を行い、必要に応じ検査を実施する。 - 金融庁

The application shall contain: the registration request form; the name and address of the applicant; the appellation of origin or the indication of source; the designation of the goods; the designation of the borders of the geographical locality; an account of the recognized properties or peculiarities of the goods and their relationship with the geographical environment or geographical origin. 例文帳に追加

出願は，次のものを含んでいなければならない: 登録願書様式, 出願人の名称及び宛先, 原産地名称又は出所表示, 商品の指定, 地理的場所の境界の記述, 商品について容認された特性又は特異性，及び商品と地理的環境又は原産地との関係についての説明 - 特許庁

In user management for creating the account of the user who utilizes the device and software and for setting the authority of the user, a plurality of users have a master/slave relationship with the uppermost user as the top, each user can add the slave user of the slave of a master user with the user as the master user, and each master user can set the user authority of the slave user or below it.例文帳に追加

装置やソフトウェアを利用するユーザのアカウントの作成及びユーザの権限を設定するためのユーザ管理を行なう際、複数のユーザは最上位のルートユーザを頂点として親子関係を有し、各ユーザは当該ユーザを親ユーザとして当該親ユーザの子供の子ユーザを追加することができ、各親ユーザはその子ユーザ以下のユーザのユーザ権限を設定することができるようにした。 - 特許庁

After the Head of the Department has appointed an expert, the parties thereto may object to his designation within five days from the resolution relative to his appointment, exclusively for one or more of the following grounds: a) by reason of having given a public opinion regarding the matter in question; b) by reason of relationship, friendship or overt enmity to one of the parties; c) on account of being unfit or incompetent in connection with the subject being put to his consideration; d) on account of having given professional services, in a dependent or independent capacity, to any of the parties in the last five years or of having maintained a commercial or business relationship with any of them during the same time period. 例文帳に追加

産業財産局が専門家を任命した後，当事者は，任命された専門家に次に掲げる1つ若しくは複数の事由が存在することを理由に(これらの理由に限定される)，任命決定から5日以内に当該任命に対する異議を申し立てることができる。 (a) 問題の事由について公に意見を発表していること (b) 当事者の何れかの関係者若しくは友人，又は当事者の何れかと明白な敵対関係にある者であること (c) 専門家としての意見を求められる事由に関して不適格若しくは能力を欠くこと，又は (d) 過去5年以内に当事者の何れかに対して従属的若しくは独立的立場において職業上の役務を提供したこと，又は同期間中に当事者の何れかとの間に商業上又は事業上の関係を保有したこと - 特許庁

Although there are many points to be noted in measuring Japan’s international competitiveness, it is desirable to consider not only a movement of the nominal exchange rate but also a movement of the “real” exchange rate, which takes into account fluctuations of product prices in individual countries. Furthermore, in order to clarify competitive relationship in the whole global market, it is essential to examine the “effective” exchange rate as well, which reflects movements of multiple currencies instead of a single currency.例文帳に追加

我が国の国際的な競争力を測定する上では、多くの留意点はあるものの、単に名目為替レートの動向のみならず、各国の製品価格間の変動を考慮した「実質」為替レートも併せて確認することが望ましく、さらに世界市場全体での競争関係を明確にするためには、単一通貨だけでなく複数の通貨の動きを反映した「実効」為替レートについても確認する必要がある。 - 経済産業省

In Section 2 we saw that many small enterprises with 20 or fewer employees cited "Small business size that makes sophisticated information processing unnecessary" as the reason for considering the accumulation of IT capital to be unnecessary. However, there are a virtually endless number of examples of new markets opened through the utilization of IT, even for enterprises with 20 or fewer employees. Moreover, taking into account the mutual relationship that exists between IT utilization and corporate performance, the active accumulation of IT capital for the effective utilization of IT is also important for small enterprises.例文帳に追加

第1節では、従業員20名以下の小規模な企業において「事業規模が小さく、高度な情報処理は必要がない」ことを理由にIT資本の蓄積の必要がないと考える企業が多いことを見たが、従業員20名以下の企業でもITを活用することで新たな市場を開拓している例は枚挙にいとまがなく、また、ITの活用と企業業績の間に相関関係があることを踏まえれば、小規模企業においてもITの有効活用に向けてIT資本を積極的に蓄積することが重要である。 - 経済産業省

i) Another juridical person or an organization which is not a juridical person and which appoints a representative or an administrator (referred to as the "Juridical Person" in this Article) where the total number of voting rights held by the applicant on the applicant's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of the applicant or persons who agree to exercise their voting rights in the same manner as the intent of the applicant due to having a close relationship with the applicant in terms of contribution, personnel affairs, funds, technology, transactions or other matters, accounting for one-third or more of the voting rights of said other Juridical Person (including cases where the applicant does not hold any voting rights on the applicant's own account 例文帳に追加

一　申請者が自己の計算において所有している議決権と申請者と出資、人事、資金、技術、取引等において緊密な関係があることにより申請者の意思と同一の内容の議決権を行使すると認められる者及び申請者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、他の法人又は法人でない団体で代表者又は管理人の定めのあるもの（以下この条において「法人等」という。）の議決権の三分の一以上を占めている場合（申請者が自己の計算において議決権を所有していない場合を含む。）における当該他の法人等 - 日本法令外国語訳データベースシステム

viii) The name, address and the proportion of voting rights held by the main voting rights holder(s) (the main voting rights holder means a particular person whose total number of voting rights held on the person's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of said person or persons who agree to exercise their voting rights in the same manner as the intent of said person due to a close relationship with said person in terms of contribution, personnel affairs, funds, technology, transactions or other matters accounting for one-tenth or more of the voting rights of the applicant (including cases where said particular person does not hold any voting rights on the person's own account); the same shall apply in Article 12, paragraph 1, item 5) of the applicant (excluding individuals 例文帳に追加

八　申請者（個人を除く。）の主要議決権所有者（特定の者が自己の計算において所有している議決権と当該特定の者と出資、人事、資金、技術、取引等において緊密な関係があることにより当該特定の者の意思と同一の内容の議決権を行使すると認められる者及び当該特定の者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、申請者の議決権の十分の一以上を占めている場合（当該特定の者が自己の計算において議決権を所有していない場合を含む。）における当該特定の者をいう。第十二条第一項第五号において同じ。）の氏名又は名称、住所及び所有する議決権の割合 - 日本法令外国語訳データベースシステム

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

Article 157-3 (1) In the examination of a witness the court may, after hearing the opinions of the public prosecutor and the accused or his/her counsel, when, taking into account the nature of the crime, the witness's age, mental or physical condition, relationship with the accused or other circumstances that the witness is likely to feel pressure and his/her peace of mind is likely to be seriously harmed while testifying in the presence of the accused (including cases with the method provided in paragraph (1) of the following Article) and when the court believes it to be appropriate, take measures so that the accused and the witness cannot discern the state of the other either from one side or from both sides; provided, however, that measures to make it impossible for the accused to discern the state of the witness may only be taken when counsel is present. 例文帳に追加

第百五十七条の三　裁判所は、証人を尋問する場合において、犯罪の性質、証人の年齢、心身の状態、被告人との関係その他の事情により、証人が被告人の面前（次条第一項に規定する方法による場合を含む。）において供述するときは圧迫を受け精神の平穏を著しく害されるおそれがあると認める場合であつて、相当と認めるときは、検察官及び被告人又は弁護人の意見を聴き、被告人とその証人との間で、一方から又は相互に相手の状態を認識することができないようにするための措置を採ることができる。ただし、被告人から証人の状態を認識することができないようにするための措置については、弁護人が出頭している場合に限り、採ることができる。 - 日本法令外国語訳データベースシステム

(iii) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加

三　特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。 - 日本法令外国語訳データベースシステム

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人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。以下この項及び次項において「発行済株式等」という。）の総数又は総額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。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

In this context, the financial sector has ballooned more than the real economy, and risks can no longer be contained within the risks of one financial institution. The Lehman Brothers shockwave was a typical example of this. It has a broad impact on the national economy and the global economy. Back in 1929, economies were organized into economic blocks, which became a remote cause of the Second World War according to some people. Having learned a bitter lesson from the War, G8 and G20 mobilized their wisdom and reached a consensus on Basel III as well. I am looking forward to seeing an accord reached on Basel III at the upcoming Seoul Summit. I believe that the human race has learned a few lessons since the Great Depression after 1929 in conjunction with the globalization of economies around the world. With this in mind, the general rule is to facilitate the financial sector that supports companies, as well as the yen, and properly execute risk management. As relationship of trust is fundamental to financial businesses, financial institutions do not function properly if customers lack confidence in financial institutions, as you are well aware. Taking this into account, we are steering the financial sector at an extremely difficult time. Even at times like this when the financial sector is undergoing dramatic change on a global scale, we are committed to fulfilling our responsibilities properly while seeking your wisdom and people’s opinions, bearing in mind that Japan’s economy is not isolated but interlinked with American and Chinese economies as well due to globalization. 例文帳に追加

また、そういった意味で、非常に金融が実体経済以上にふくらむ、それがなおかつ、一つの金融機関のリスクの中で、リスクはもうおさまらなくなった、リーマン・ショックなんか典型ですね。国全体の経済、あるいは世界全体の経済に広範な影響を与えるというようなことでございますから、そういった中で、1929年はそれぞれの経済がブロック化しまして、それが第二次世界大戦の遠因だという方もおられますけれども、その辺の苦しい反省を踏まえて、Ｇ８、Ｇ20ということで、何とか英知を集めて、今度のバーゼルもまとまったし、今度はぜひ、これがソウルサミットでまとまっていただきたいと思いますけれども、世界の経済のグローバル化と同時に、やっぱり人類は1929年の後の世界大恐慌よりは、少し学習をしたと私は思っていますし、そういうことも視野に入れつつ、企業を支える金融、あるいは円の円滑化、あるいはリスク管理をきちっとやるというようなことは、これは原則でございますし、なおかつ金融業というのは、この前も申しましたように、基本的には信頼関係でございますから、顧客の方だとか、あるいは金融機関に関する信頼がないと、金融機関というのはうまく機能しないというのはもう皆様方、専門家でございますからよくご存じでございますから、そういったことを踏まえて、非常に難しい時代の金融の舵取りでございます。世界が今非常に金融も変動しておりまして、しかし、そういったときでも、皆様の知恵もかりながら、国民の声もかりながら、そして日本一国の経済ではございませんから、まさに非常に経済のグローバル化、アメリカの経済も中国の経済も、まさに結びついているわけでございますから、そういったことも視野に入れつつ、しっかり責任を果たしていきたいというふうに思っております。 - 金融庁

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人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。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム