「acquisition」に関連した英語例文の一覧と使い方(332ページ目) - Weblio英語例文検索

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares. 例文帳に追加

２　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares. 例文帳に追加

４　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第八号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(iii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for a foreign affiliated transaction for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the "amount of acquisition costs" in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c) (where functions performed by the selling side or any other matters differ between a transaction in which a seller sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and the said foreign affiliated transaction, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity), and the sum of the amounts listed in (a)2.: 例文帳に追加

三　国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合（販売者が当該棚卸資産と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（以下この号において「比較対象取引」という。）と当該国外関連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）を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more. 例文帳に追加

二　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

(3) If the land provided for the use of arterial streets constituting city planning facilities or of such other important public facilities specified by Cabinet Order in urbanization promotion areas belongs to the State or local governments pursuant to the provision of the preceding paragraph, the former owners (the persons who owned the relevant land as of the day of the public notice provided by Article 36 paragraph (3) ) may, unless otherwise agreed to in the consultation provided by Article 32 paragraph (2) in connection with the bearing of the expenses as the result of the relevant change of possession, request that the State or local governments to bear the amount of the expenses required for the acquisition of the relevant land, in whole or in part pursuant to the provision of Cabinet Order. 例文帳に追加

３　市街化区域内における都市計画施設である幹線街路その他の主要な公共施設で政令で定めるものの用に供する土地が前項の規定により国又は地方公共団体に帰属することとなる場合においては、当該帰属に伴う費用の負担について第三十二条第二項の協議において別段の定めをした場合を除き、従前の所有者（第三十六条第三項の公告の日において当該土地を所有していた者をいう。）は、国又は地方公共団体に対し、政令で定めるところにより、当該土地の取得に要すべき費用の額の全部又は一部を負担すべきことを求めることができる。 - 日本法令外国語訳データベースシステム

(ii) Deposit contract for other account, etc.: Meaning a contract pertaining to the transactions listed in item (xi)(a) or (b) of the preceding paragraph with another approved financial institution for the special international financial transactions account, of which accounting related to the operation or procurement of funds pertaining to the transactions is adjusted in the special international financial transactions account of the another approved financial institution for the special international financial transactions account, or the acquisition or negotiation of the foreign public or corporate bonds, etc. or liquid securities from or to another approved financial institution for the special international financial transactions account, of which accounting related to the operation or procurement of funds pertaining to the act is adjusted in the special international financial transactions account of the another approved financial institution for the special international financial transactions account 例文帳に追加

二　他勘定預金契約等　他の特別国際金融取引勘定承認金融機関との間の前項第十一号イ若しくはロに掲げる取引であつて当該取引に係る資金の運用若しくは調達に関する経理が当該他の特別国際金融取引勘定承認金融機関における特別国際金融取引勘定において整理されるものに係る契約又は他の特別国際金融取引勘定承認金融機関との間の外国公社債等若しくは流動化証券の取得若しくは譲渡であつて当該行為に係る資金の運用若しくは調達に関する経理が当該他の特別国際金融取引勘定承認金融機関における特別国際金融取引勘定において整理されるものをいう。 - 日本法令外国語訳データベースシステム

(4) Non-resident individuals or juridical persons or other organizations (limited to those which fall under Article 26, paragraph (1), item (ii) to item (iv) inclusive of the Act, and hereinafter referred to as "juridical person, etc." in this paragraph, paragraph (7), item (ii), paragraph (9), item (i), (d) (2) and paragraph (1), item (iv) and item (vi) of the next Article) specified by a Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto of the ownership, etc. of the shares as provided for in paragraph (2), item (iii) of the same Article, with a person who conducted the acquisition of the shares (hereinafter referred to as "share acquisitor") of a listed company, etc. (meaning the listed company, etc. prescribed in Article 26, paragraph (2), item (i) of the Act; the same shall apply hereinafter) shall be listed as follows: 例文帳に追加

４　上場会社等（法第二十六条第二項第一号に規定する上場会社等をいう。以下同じ。）の株式を取得したもの（以下この項において「株式取得者」という。）と同条第二項第三号に規定する株式の所有関係等の永続的な経済関係、親族関係その他これらに準ずる特別の関係にあるものとして政令で定める非居住者である個人又は法人その他の団体（同条第一項第二号から第四号までに掲げるものに該当するものに限る。以下この項、第七項第二号及び第九項第一号ニ（２）並びに次条第一項第四号及び第六号において「法人等」という。）は、次に掲げるものとする。 - 日本法令外国語訳データベースシステム

(3) With regard to transactions or acts pertaining to any application or notification that has been made pursuant to the provisions of Article 10, Article 11, paragraph (1), Article 12, paragraph (1), Article 13, paragraph (1), Article 13-2 or Article 13-3 of the Act on Foreign Capital prior to abolition by the Act for Partial Revision of the Foreign Exchange and Foreign Trade Control Act (said Act on Foreign Capital [Act No. 163 of 1950] shall be hereinafter referred to as the "Old Foreign Capital Act") at the time of enforcement of this Order, the Ordinance for Enforcement of the Act on Foreign Capital, the Ordinance Specifying the Cases of Acquisition of Shares or Equity by Foreign Investors that Are Deemed to be Investment Activities and the Ordinance Specifying the Scope of Affairs to be Handled by the Bank of Japan Pursuant to the Provisions of the Act on Foreign Capital prior to abolition by this Order (said Ordinance for Enforcement of the Act on Foreign Capital shall be hereinafter referred to as the "Old Ordinance for Enforcement") shall remain in force even after the enforcement of this Order. 例文帳に追加

３　この命令の施行の際現に外国為替及び外国貿易管理法の一部を改正する法律による廃止前の外資に関する法律（昭和二十五年法律第百六十三号。以下「旧外資法」という。）第十条、第十一条第一項、第十二条第一項、第十三条第一項、第十三条の二又は第十三条の三の規定によりされている申請又は届出に係る取引又は行為については、この命令による廃止前の外資に関する法律施行規則（以下「旧施行規則」という。）、外国投資家が株式又は持分を取得する場合のうち資産の運用にあたるものを定める省令及び外資に関する法律の規定により日本銀行に取り扱わせる事務の範囲を定める省令は、この命令の施行後においても、なお効力を有する。 - 日本法令外国語訳データベースシステム

Article 34 (1) Where the shareholders meeting of a Bank passes a resolution for transferring the whole of its business or for acquiring the whole of the other's business (or, in the case where a Bank acquires the whole of the other's business not through the resolution required by Article 467(1) (Approvals of Assignment of Business) of the Companies Act pursuant to the provision of Article 468 (Cases where Approval of Assignment of Business is not Required) of that Act, where its board of directors passes a resolution for acquiring such business or its executive officers decide to acquire such business), the Bank shall, within two weeks from the day of the resolution or decision, make public notice, in the official gazette, of the gist of the resolution or the decision and to the effect that any creditors who have any objection to the transfer of the whole of its business or acquisition of the whole of the other's business ought to file an objection within a specified period of time, and shall give notice of the same separately to each known creditor other than Depositors, etc. or any other creditors specified by a Cabinet Order, if any. 例文帳に追加

第三十四条　銀行を当事者とする事業の全部の譲渡又は譲受けについて株主総会の決議（会社法第四百六十八条（事業譲渡等の承認を要しない場合）の規定により同法第四百六十七条第一項（事業譲渡等の承認等）の決議によらずに事業の全部の譲受けを行う場合には、取締役会の決議又は執行役の決定）がされたときは、当該銀行は、当該決議又は決定の日から二週間以内に、当該決議又は決定の要旨及び当該事業の全部の譲渡又は譲受けに異議のある債権者は一定の期間内に異議を述べるべき旨を官報に公告し、かつ、預金者等その他政令で定める債権者以外の知れている債権者には、各別にこれを催告しなければならない。 - 日本法令外国語訳データベースシステム

(4) The provision of the preceding paragraph shall not apply to the cases where a Bank, etc. Eligible for Subsidiary Company became a Subsidiary Company of a Bank Holding Company by acquisition of its Shares, etc. by the Bank Holding Company or its Subsidiary Companies by the enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that the Bank Holding Company shall take necessary measures for having the Bank, etc. Eligible for Subsidiary Company, which became its Subsidiary Company in a manner as described above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose, except when the Bank Holding Company has obtained an authorization from the Prime Minister for having that Bank, etc. Eligible for Subsidiary Company continue to be its Subsidiary Company. 例文帳に追加

４　前項の規定は、子会社対象銀行等が、銀行持株会社又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行持株会社の子会社となる場合には、適用しない。ただし、当該銀行持株会社は、その子会社となつた子会社対象銀行等を引き続き子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該子会社対象銀行等が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(i) The Merger, company split or whole or partial transfer or acquisition of business for which authorization is sought under the preceding Article (hereinafter referred to as "the Merger, etc." in this Article) must be appropriate in light of the necessity to secure smooth supply and demand of funds and convenience of the customers in the region where the Bank, etc. (meaning Bank and Long-Term Credit Bank; hereinafter the same shall apply except in Article 52-61) or the Shinkin Bank, etc. which is a party to the Merger, etc. operate its business (in the case where only part of the business is succeeded through company split or only part of the business is transferred or received, limited to the region in which that part of business is operated); 例文帳に追加

一　前条の規定による合併、会社分割、事業の全部又は一部の譲渡又は譲受け（以下この条において「合併等」という。）が、当該合併等の当事者である銀行等（銀行及び長期信用銀行をいう。第五十二条の六十一を除き、以下同じ。）又は信用金庫等が業務を行つている地域（会社分割により事業の一部を承継させ、若しくは承継する場合又は事業の一部の譲渡若しくは譲受けに係る場合にあつては、当該一部の事業が行われている地域に限る。）における資金の円滑な需給及び利用者の利便に照らして、適当なものであること。 - 日本法令外国語訳データベースシステム

Article 25 (1) Among foreign nationals who seek to apply for the acquisition of status of residence pursuant to the provisions of Article 22-2, paragraph (2) of the Immigration Control Act (including cases where it is applied mutatis mutandis pursuant to Article 22-3 of the Immigration Control Act), any foreign national who seeks to apply for permission for permanent residence as prescribed in Article 22-2, paragraph (4) of the Immigration Control Act shall appear at a regional immigration bureau and submit a written application pursuant to Appended Form 34, a copy of each of the documents listed in Article 22, paragraph (1) and paragraph (2) of the preceding Article, and a copy of each of any other reference materials. In this case, the provisions of the proviso to Article 22, paragraph (1) shall apply mutatis mutandis. 例文帳に追加

第二十五条　法第二十二条の二第二項（法第二十二条の三において準用する場合を含む。）の規定により在留資格の取得を申請しようとする外国人のうち同条第四項に規定する永住許可の申請をしようとするものは、別記第三十四号様式による申請書一通並びに第二十二条第一項及び前条第二項に掲げる書類及びその他参考となるべき資料各一通を地方入国管理局に出頭して提出しなければならない。この場合においては、第二十二条第一項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

Here we have a specious story to explain this case of the Incubator Bank, that it went quickly downhill after embarking on the business of purchasing loan claims but, in my view, there must have always been problems with the bank ever since its founding, judging from the resignation after resignation of its management team members or from the case where financing was provided to a company run by a family member of Mr. Kimura (the former Chairman). In that sense, this case seems to me to represent a major fiasco of financial administration and, when I asked Minister Jimi at the last press conference about the fact that Mr. Kimura was engaged in a consulting business offering advice on banking license acquisition by charging 105 million yen in consultation fees when he was an incumbent advisor (to the FSA), the Minister said that as the prohibition against concurrent office holding does not apply to an advisor, it is not controversial in that respect. 例文帳に追加

この振興銀行の問題について、債権譲渡されてから、そういうビジネスを始めてから急速に体力が弱っていったというようなもっともらしい解説があるのですが、銀行の問題ということでいうと、設立したときからどんどん経営陣が辞めていったり、それから木村（元会長）さんの親族企業に融資したり、もうずっとその問題はあったという経緯があったと思うのです。そういう意味でいうと、壮大な金融行政の失敗だと思うのですが、前回、木村さんが顧問の現職のときに1億500万円のコンサルタント料を取って、この銀行免許取得のコンサルティングビジネスをしていた。そのことについて自見大臣にお伺いしたときに、顧問は兼職禁止というところに当てはまらないので、そこは問題ないと。 - 金融庁

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3, 5 or 6 to the benefits granted by the provisions of paragraph 3 of Article 10, subparagraph (c), (d) or (e) of paragraph 3 of Article 11, Article 12, paragraph 6 of Article 13 or Article 22 with respect to an item of income described in those subparagraphs, paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with the laws or administrative practice of that other Contracting State, that the establishment, acquisition or maintenance of such resident and the conduct of the operations of such resident are considered as not having the obtaining of such benefits as one of the principal purposes. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、３、５及び６の規定に基づき第十条３、第十一条３(c)、(d)若しくは(e)、第十二条、第十三条６又は前条に定める所得についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従つて、当該居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 4 to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Article 13 with respect to an item of income, profits or gains described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations are considered as not having the obtaining of such benefits as one of the principal purposes. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、４の規定に基づき第七条、第十条３、第十一条３又は第十三条に定める所得、利得又は収益についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従って、当該一方の締約国の居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3 or 5 of this Article to the benefits granted by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of this Convention with respect to an item of income, profit or gain described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations did not have as one of the principal purposes the obtaining of such benefits. 例文帳に追加

一方の締約国の居住者は、適格者に該当せず、かつ、３及び５の規定に基づき第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該締約国の法令又は行政上の慣行に従って、当該居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

7. A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3, 5 or 6 to the benefits granted by the provisions of paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12,13 or 20 with respect to an item of income described in those paragraphs or Articles shall, nevertheless, be granted such benefits if the competent authority of the other Contracting State determines, in accordance with its laws or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its operations did not have as one of the principal purposes the obtaining of such benefits.例文帳に追加

７一方の締約国の居住者は、適格者に該当せず、かつ、３、５及び６の規定に基づき第十条３、第十一条３、第十二条、第十三条又は前条に定める所得についてこれらの規定により認められる特典を受ける権利を有する場合に該当しないときにおいても、他方の締約国の権限のある当局が、当該他方の締約国の法令又は行政上の慣行に従って、当該居住者の設立、取得又は維持及びその業務の遂行がこれらの規定により認められる特典を受けることをその主たる目的の一つとするものでないと認定するときは、これらの規定により認められる特典を受けることができる。 - 財務省

Sec.14 Use of Intellectual Property Rights Fees by the IPO 14.1. For a more effective and expeditious implementation of this Act, the Director General shall be authorized to retain, without need of a separate approval from any government agency, and subject only to the existing accounting and auditing rules and regulations, all the fees, fines, royalties and other charges, collected by the Office under this Act and the other laws that the Office will be mandated to administer, for use in its operations, like upgrading of its facilities, equipment outlay, human resource development, and the acquisition of the appropriate office space, among others, to improve the delivery of its services to the public. This amount, which shall be in addition to the Office’s annual budget, shall be deposited and maintained in a separate account or fund, which may be used or disbursed directly by the Director General.例文帳に追加

第14条 知的財産庁による知的所有権手数料の使用 14.1本法をより効果的かつ迅速に実施するために，長官は，本法及び庁が管理することを委任された法律に基づいて庁が徴収する手数料，罰金，印税及びその他の料金のすべてを如何なる政府機関からも個別の承認を得ることなく，かつ，現存する支出報告及び監査報告に関する規則にのみ従い，庁の設備の改善，機器経費，人材開発及び適当な庁舎の入手のような庁の運営における使用のために，特に公衆に対する庁業務の遂行を改善するために保有する権限を与えられる。庁の年次予算への追加であるこの額は，別個の会計簿又は財源に寄託され及び維持され，長官が直接に使用し又は支出することができる。 - 特許庁

The image acquisition part of the scanning laser optometric apparatus has a differential circuit for acquiring the light receiving signal output from the light receiving element as a differential signal relative to the time axis as an analog signal, and forms the fundus image based on the differential signal output from the differential circuit.例文帳に追加

レーザ光を出射する光源と前記レーザ光を眼底上で２次元的に走査するためのレーザ光走査手段とを有する照射光学系と、該照射光学系によって眼底上に照射されたレーザ光の反射光を受光素子により受光する受光光学系と、前記受光素子から出力される受光信号に基づいて眼底画像を得るための画像取得部と、該画像取得部によって取得された眼底画像をモニタに表示する表示制御手段と、を備える走査型レーザ検眼装置において、前記画像取得部は、前記受光素子から出力される受光信号をアナログ信号のまま時間軸に対する差分信号として取得するための差分回路を有し、該差分回路から出力された前記差分信号に基づいて眼底画像を形成させる。 - 特許庁

The parking fee acquisition processor performs settlement processing by calculating an entrance waiting time needed for entrance of the vehicle to the parking lot after the receiving time received from each base station device and a parking time, and applying a predetermined entrance waiting time-based parking discount fee to the parking fee.例文帳に追加

本発明の駐車場システムは、車両に設置し自装置の固有情報を記録し、無線通信により基地局装置に発信可能な車載端末装置と、駐車場の周辺、入口及び出口に設置され、車両が通過する時固有情報を受信し、駐車料金取得処理装置に送信する各基地局装置と、各基地局装置が送信した固有情報を受信し、その受信時刻から駐車料金の算出、精算処理を行う駐車料金取得処理装置で構成し、駐車料金取得処理装置は、各基地局装置から受信した受信時刻により車両が駐車場に入場するまでに要した入庫待時間と、駐車時間を算出し、駐車料金に予め定めた入庫待時間に応じた駐車割引料金を適用し精算処理するように構成した。 - 特許庁

The secure network provisioning device includes: a first set of network communication interfaces requiring configuration blocks to enable access to associated networks; a second set of network communication interfaces free from a requirement for configuration prior to network access; a communication interface gateway module configured to gate network traffic between network communication interfaces; and a network profile acquisition module configured to acquire network profiles containing data required to configure the communication interfaces of the first set.例文帳に追加

安全ネットワークプロビジョニングデバイスは、関連するネットワークへのアクセスを可能にするために構成ブロックを必要とする第１のセットのネットワーク通信インターフェースと、ネットワークアクセスの前に構成される必要のない第２のセットのネットワーク通信インターフェースと、ネットワーク通信インターフェース間のネットワークトラフィックをゲートするように構成された通信インターフェースゲートウェイモジュールと、第１のセットの通信インターフェースを構成するのに必要なデータを含むネットワークプロファイルを獲得するように構成されたネットワークプロファイル獲得モジュールとを備えている。 - 特許庁

(6) Notwithstanding paragraph (2)(i) of this Article, (i) if during the Commitment Period, the General Partner receives funds from the Disposition of a Portfolio Security or Portfolio Intellectual Property within [_] months from the acquisition thereof, or (ii) if the General Partner conducts a Bridge Financing and receives funds from the Disposition of such Bridge Financing during the period thereof, the General Partner may, in its discretion, reinvest the balance of funds from such Disposition after the deduction of costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition, up to the amount contributed to acquire such Portfolio Security, Portfolio Intellectual Property or Bridge Financing. 例文帳に追加

6. 本条第2 項第①号にもかかわらず、無限責任組合員は、(ⅰ)出資約束期間内において、投資証券等若しくは投資知的財産権を取得してから［ ］ヶ月以内に当該投資証券等若しくは投資知的財産権を処分等することにより金銭を受領した場合、又は(ⅱ)ブリッジ・ファイナンシングを行った場合で、ブリッジ・ファイナンシングの期間内に当該ブリッジ・ファイナンシングを処分等することにより金銭を受領した場合は、その裁量により、当該処分等により受領した金銭から、処分等に要した諸費用（もしあれば）及び公租公課の額（もしあれば）を控除した残額のうち、当該投資証券等若しくは投資知的財産権の取得又はブリッジ・ファイナンシングの実行に関して出資された額を限度として、再投資のために用いることができるものとする。 - 経済産業省

(1) If, in connection with the Partnership’s acquisition or Disposition of any Portfolio Security or Portfolio Intellectual Property of a Portfolio Company, any permission, license, approval, filing, report or any other procedures is required with respect to any Partner pursuant to applicable laws of Japan or any foreign country, the Limited Partner shall conduct such procedures by itself or in accordance with the General Partner’s instructions and report the completion of such procedures to the General Partner promptly after they are completed. In such case, the General Partner shall have the power to conduct such procedures on behalf of the Partner at the Partner’s cost and the Limited Partner shall cooperate with the General Partner. 例文帳に追加

1. 本組合による投資先事業者等の投資証券等又は投資知的財産権の取得又は処分等に関し、日本国又は外国の適用法令に基づき、組合員のいずれかについて許可、認可、承認、届出、報告その他の手続が必要とされる場合、有限責任組合員は、自ら又は無限責任組合員の指示に従い、かかる手続を行い、かかる手続の完了後速やかにその旨を無限責任組合員に報告するものとする。この場合、無限責任組合員は、当該有限責任組合員のために当該有限責任組合員の費用でかかる手続をなす権限を有するものとし、無限責任組合員がかかる手続を行うときは、当該有限責任組合員は無限責任組合員に協力するものとする。 - 経済産業省

(1) No person may acquire or possess voting rights (excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which the shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this Article and the following Article) exceeding five percent of the voting rights of all shareholders of a Incorporated Commodity Exchange (including the voting rights of the shares of stock which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph 1 or Article 148, paragraph 1 of the Act on Transfer of Bonds, Shares, etc. [Act No. 75 of 2001] and excluding those specified by an ordinance of the competent ministry by taking into consideration the mode of acquisition or possession or any other relevant circumstances; hereinafter referred to as the "Subject Voting Rights" in this Article). 例文帳に追加

１ 何人も、株式会社商品取引所の総株主の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び次条において同じ。）の百分の五を超える議決権（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含み、取得又は保有の態様その他の事情を勘案して主務省令で定めるものを除く。以下この条において「対象議決権」という。）を取得し、又は保有してはならない。 - 経済産業省

(2) Pursuant to the provisions of the Act on Special Measures Concerning Taxation, the special provisions for taxation shall apply to the economic interests of an individual who is a director, executive officer or employee of a Certified Research and Development Business Operator or a Certified Supervisory Business Operator deriving from the acquisition of shares in the case where said individual has acquired shares of a foreign juridical person (limited to a foreign juridical person controlling said Certified Research and Development Business Operator or said Supervisory Business Operator as its Subsidiary or Other Similar Entity (meaning a company in which said foreign juridical person has the majority of the Voting Rights of All Shareholders or Others, or which is otherwise prescribed by an ordinance of the competent ministry as being a domestic company having a close relationship with said foreign juridical person)) by exercising share options given to him/her by said foreign juridical person. 例文帳に追加

２ 認定研究開発事業者又は認定統括事業者の取締役、執行役又は使用人である個人が、外国法人（当該認定研究開発事業者又は認定統括事業者を当該外国法人の子会社等（当該外国法人がその総株主等の議決権の過半数を保有していることその他の当該外国法人と密接な関係を有する国内の会社として主務省令で定める会社をいう。）とするものに限る。以下この項において同じ。）から与えられた新株予約権の行使により当該外国法人の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。 - 経済産業省

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the - 115 - Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: 例文帳に追加

１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。 - 経済産業省

In order to promote the transfer of research results from universities to private companies so as to ensure that they lead to innovation in an effective manner, MEXT started the project for strategic development of industry-university-government collaboration in fiscal 2008. In this project, MEXT is strengthening systems for the strategic creation, management and use of research results (support for the acquisition of basic patent rights abroad and the establishment of a system for using intellectual properties through inter-university collaboration) and is supporting universities involved in industry-academia-government collaborative activities (promotion of the return of research results to industries and local communities) through its industry-academia-government collaboration coordinators.例文帳に追加

大学等において、研究成果の民間企業への移転を促進し、それらを効果的にイノベーションに結びつけるために、文部科学省は、2008 年度から「産学官連携戦略展開事業」を開始し、大学等の研究成果を戦略的に創出・管理・活用を図る体制の強化(国際的な基本特許の権利取得及び大学間連携による知的財産活動体制の構築などに対する支援)や、文部科学省産学官連携コーディネーターを通じた大学等の産学官連携活動の支援(産業界、地域社会に向けた研究成果の社会還元等の推進)を実施している。 - 経済産業省

In particular, the promotion of 'switch OTC drugs' through the conversion of ethical drugs and the development of OTC drugs with new indications is expected to produce products with indications and effects beyond those required of conventional non-prescription drugs and thus to respond to the new health consciousness and other public trends (for example, the prevention of the metabolic syndrome, skincare benefits). Meanwhile, for the original developers of ethical drugs, conversion to switch OTC drugs enables consumers to purchase these drugs freely, expands their market and ordinarily imposes a three-year period of safety surveillance after acquisition of marketing approval. Therefore in terms of the new drug life cycle, this is considered to be an attractive market sector and further promotion of switch OTC drugs can be expected.例文帳に追加

特に、医療用医薬品からの転換による「スイッチＯＴＣ医薬品」や新規効能を持つＯＴＣ医薬品の開発の促進が進むことにより、従来一般用医薬品に求められていた効能・効果を超え、国民が求める健康等新たな志向（例えばメタボリックシンドロームの予防、スキンケア効果など）に応えることができると考えられる。一方で、スイッチＯＴＣ医薬品は、医療用医薬品のオリジナル開発企業にとっては、スイッチ化により消費者が自由にその医薬品を購入できることとなり、市場が広がるとともに製造販売承認取得後、通常３年間の安全性調査が課せられるため、結果としてその期間は市場を独占できることとなり、新薬のライフサイクルを考えた場合、一つの魅力的な市場分野であると考えられ、一層のスイッチＯＴＣ医薬品の促進が期待されている。 - 厚生労働省

Article 21-2 (1) If any of the documents specified in the items of Article 25(1) (excluding Article 25(1)(v) and (ix)) (hereinafter referred to as the "Documents" in this Article) contains any fake statement on important matters or lacks a statement on important matters that should be stated or on a material fact that is necessary for avoiding misunderstanding, the person who submitted the document shall be held liable to compensate a person who, during the period when the document was made available for public inspection as required by Article 25(1), acquires the Securities issued by the person who submitted the document (excluding the documents specified in Article 25(1)(xii)) or by the person whose Parent Company, etc. (meaning Parent Company, etc. as defined by Article 24-7(1)) is the person having submitted the document (limited to the documents specified in Article 25(1)(xii)) not through Public Offering or Secondary Distribution for damage arising from the fake statement or lack of a required statement (hereinafter collectively referred to as a "Fake Statement, etc." in this Article), to the extent not exceeding the amount calculated according to the same rule as provided in Article 19(1); provided, however, that this shall not apply when the person who acquires the Securities had known of the existence of a Fake Statement, etc. at the time of the acquisition. 例文帳に追加

第二十一条の二　第二十五条第一項各号（第五号及び第九号を除く。）に掲げる書類（以下この条において「書類」という。）のうちに、重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けているときは、当該書類の提出者は、当該書類が同項の規定により公衆の縦覧に供されている間に当該書類（同項第十二号に掲げる書類を除く。）の提出者又は当該書類（同号に掲げる書類に限る。）の提出者を親会社等（第二十四条の七第一項に規定する親会社等をいう。）とする者が発行者である有価証券を募集又は売出しによらないで取得した者に対し、第十九条第一項の規定の例により算出した額を超えない限度において、記載が虚偽であり、又は欠けていること（以下この条において「虚偽記載等」という。）により生じた損害を賠償する責めに任ずる。ただし、当該有価証券を取得した者がその取得の際虚偽記載等を知つていたときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 194-6 (1) The matters related to consultation between the Prime Minister and the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, notices to be given to the Minister of Agriculture, Forestry and Fisheries and the Minister of Economy, Trade and Industry and other procedures in cases where, under the provisions of this Act, the Prime Minister establishes a Cabinet Office Ordinance (limited to those specified by a Cabinet Order) or issues an order or other disposition (limited to those specified by a Cabinet Order), or where a notification (limited to those specified by a Cabinet Order) or application for registration has been filed with the Prime Minister, with respect to the business to conduct the following acts in relation to the rights which fall under any of the categories specified in Article 2(2)(i), (ii), (v) or (vi) and also fall under the categories of rights specified by a Cabinet Order as rights in a commodity investment defined by Article 2(1) of the Act on Control for Business Pertaining to Commodity Investment or rights in investment to be conducted by way of acquisition (including production), transfer or use of the goods which have substantial price volatility or the goods for which estimation of profit generated from the use thereof is difficult or by way of having such goods used, shall be specified by a Cabinet Order: 例文帳に追加

第百九十四条の六　この法律の規定により、第二条第二項第一号、第二号、第五号若しくは第六号に掲げる権利であつて、商品投資に係る事業の規制に関する法律第二条第一項に規定する商品投資その他価格の変動が著しい物品若しくはその使用により得られる収益の予測が困難な物品の取得（生産を含む。）をし、譲渡をし、使用をし、若しくは使用をさせることにより運用することを目的とするものとして政令で定めるものに該当するものに係る次に掲げる行為を行う業務に関し、内閣総理大臣が内閣府令（政令で定めるものに限る。）を定め、若しくは内閣総理大臣が命令その他の処分（政令で定めるものに限る。）を行う場合又は内閣総理大臣に対し届出（政令で定めるものに限る。）若しくは登録の申請があつた場合における農林水産大臣又は経済産業大臣との協議、これらに対する通知その他の手続については、政令で定める。 - 日本法令外国語訳データベースシステム

Article 4 If any person or his/her successor who continues to possess the right of use of land for acquisition of uranium ore or thorium ore (except for the owner of land) files an application for creation of mining right for uranium ore or thorium ore within three months from the day of enforcement of this Act, such person shall have the right of priority to other applications (except for the applications filed pursuant to the provision of the preceding Article, the applications filed before the enforcement of this Act and the applications for creation of digging right filed by holders of prospecting right redundantly in their prospecting areas) in the area of land where such right can be exercised, notwithstanding the provision of Article (27) of the Mining Act, and the provisions of paragraph (2) of Article 14 and Articles 16, 29, 30 and 32 of the Mining Act shall not apply to such application. However, if the application for creation of mining right for uranium ore or thorium ore in the area of such land as prescribed in the preceding Article is permitted, this shall not apply to the provisions of Articles 16, 29 and 30 of the said Act. 例文帳に追加

第四条　この法律の施行の日の一年以前から引き続きウラン鉱若しくはトリウム鉱の取得を目的とする土地の使用に関する権利を有している者（土地の所有者を除く。）又はその承継人がこの法律の施行の日から三月以内にウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願をしたときは、当該権利を行使することができる土地の区域については、その者は、鉱業法第二十七条の規定にかかわらず、他の出願（前条の規定による出願、この法律の施行前にした出願及び試掘権者がその試掘鉱区と重複してした採掘権の設定の出願を除く。）に対し優先権を有するものとし、かつ、鉱業法第十四条第二項、第十六条、第二十九条、第三十条及び第三十二条の規定は、その出願には、適用しない。ただし、当該土地の区域について前条の規定によるウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願が許可されたときは、同法第十六条、第二十九条又は第三十条の規定については、この限りでない。 - 日本法令外国語訳データベースシステム

(15) With regard to book-entry transfer national government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer national government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer national government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, the requirements listed in item (i) and (ii) shall apply) (such national government bonds hereinafter referred to as "national government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said national government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said national government bonds eligible for aggregation: 例文帳に追加

１５　非居住者又は外国法人がその利子の計算期間の中途において取得をした振替国債で次に掲げる要件（当該非居住者又は外国法人が当該振替国債の振替記載等を受けた特定振替機関等（当該振替国債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替国債に係る当該適格外国仲介業者の前項に規定する特定振替機関等。以下この項において同じ。）が当該振替国債につきその取得前の所有者（以下この項において「前所有者」という。）が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件）を満たしているもの（以下この項において「通算対象国債」という。）については、その者の当該通算対象国債に係る所有期間には当該通算対象国債の前所有者の当該通算対象国債に係る所有期間を含むものとする。 - 日本法令外国語訳データベースシステム

(16) With regard to book-entry transfer local government bonds that a nonresident or foreign corporation has acquired before the last day of the accounting period for interest thereon, which satisfy the following requirements (in the case where the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through the specified book-entry transfer institution, etc. (in the case where entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds have been made through a qualified foreign intermediary: the specified book-entry transfer institution, etc. prescribed in paragraph (14) that is related to the said qualified foreign intermediary pertaining to the said book-entry transfer local government bonds; hereinafter the same shall apply in this paragraph) through which the person who held the said book-entry transfer local government bonds before acquisition (hereinafter referred to in this paragraph as the "previous holder") made entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, the requirements listed in item (i) and (ii) shall apply) (such local government bonds hereinafter referred to as "local government bonds eligible for aggregation"), the nonresident's or foreign corporation's holding period pertaining to the said local government bonds eligible for aggregation shall include the previous holder's holding period pertaining to the said local government bonds eligible for aggregation: 例文帳に追加

１６　非居住者又は外国法人がその利子の計算期間の中途において取得をした振替地方債で次に掲げる要件（当該非居住者又は外国法人が当該振替地方債の振替記載等を受けた特定振替機関等（当該振替地方債が適格外国仲介業者から振替記載等を受けたものである場合には、当該振替地方債に係る当該適格外国仲介業者の第十四項に規定する特定振替機関等。以下この項において同じ。）が当該振替地方債につきその取得前の所有者（以下この項において「前所有者」という。）が振替記載等を受けた特定振替機関等である場合には、第一号及び第二号に掲げる要件）を満たしているもの（以下この項において「通算対象地方債」という。）については、その者の当該通算対象地方債に係る所有期間には当該通算対象地方債の前所有者の当該通算対象地方債に係る所有期間を含むものとする。 - 日本法令外国語訳データベースシステム

(2) The amount of income tax collected pursuant to the provisions of Article 41-12(3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of the said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of the said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2(xviii)-4 of the said Act for the said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be deducted from corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of the said Act) or Article 81-14 of the said Act shall be included in gross profits for calculating the amount of income that is to be deducted for that business year. 例文帳に追加

２　法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。 - 日本法令外国語訳データベースシステム

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more: 例文帳に追加

一　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

Article 211 The provision of Article 142 shall apply mutatis mutandis to a transfer or acquisition of business in Japan involving a Foreign Insurance Company, etc. or foreign insurance companies, etc.; and the provisions of Chapter VII, Section 3 shall apply mutatis mutandis where a Foreign Insurance Company, etc. has entrusted the administration of its business and property in Japan. In this case, the term "both the Insurance Company entrusting the administration business (hereinafter referred to as "Entrusting Company" in this Section) and the Entrusted Company" in Article 144, paragraph (2) shall be deemed to be replaced with "the Entrusted Company"; the term "head office or principal office" in Article 146, paragraph (2) shall be deemed to be replaced with "principal branch in Japan set forth in that paragraph"; the term ", Article 19" in item (iii) of that paragraph shall be deemed to be replaced with "and Article 19," the term "and Article 46 (General Rules on Attached Documents) of the Commercial Registration Act (including the cases where they are applied mutatis mutandis pursuant to Article 67)" in Article 146, paragraph (3) shall be deemed to be replaced with "(including the cases where they are applied mutatis mutandis pursuant to Article 216, paragraph (1)"; the term "Entrusting Company set forth in Article 144, paragraph (2) of the Insurance Business Act" in Article 148, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc. as defined in Article 2, paragraph (7) of the Insurance Business Act that has entrusted the administration of its business and property in Japan"; the term "Article 144, paragraph (1) of the Insurance Business Act" in Article 148, paragraph (4) shall be deemed to be replaced with "Article 144, paragraph (1) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 211 of that Act;" and the term "both the Entrusting Company and the Entrusted Company" in Article 149, paragraph (1) shall be deemed to be replaced with "the Entrusted Company"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第二百十一条　第百四十二条の規定は外国保険会社等を全部又は一部の当事者とする日本における事業の譲渡又は譲受けについて、第七章第三節の規定は外国保険会社等がその日本における業務及び財産の管理の委託をする場合について、それぞれ準用する。この場合において、第百四十四条第二項中「当該管理の委託をする保険会社（以下この節において「委託会社」という。）及び受託会社」とあるのは「受託会社」と、第百四十六条第二項中「本店又は主たる事務所」とあるのは「同項の日本における主たる店舗」と、同条第三項中「、第十九条」とあるのは「及び第十九条」と、「及び第四十六条（添付書面の通則）（これらの規定を第六十七条」とあるのは「（これらの規定を第二百十六条第一項」と、第百四十八条第三項中「保険業法第百四十四条第二項に規定する委託会社」とあるのは「日本における業務及び財産の管理の委託をした保険業法第二条第七項に規定する外国保険会社等」と、同条第四項中「保険業法第百四十四条第一項」とあるのは「保険業法第二百十一条において準用する同法第百四十四条第一項」と、第百四十九条第一項中「委託会社及び受託会社」とあるのは「受託会社」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 241 (1) The Prime Minister may, when he/she finds that the continuation of an Insurance Business will be difficult in light of the state of the business or property of an Insurance Company, etc., or Foreign Insurance Company, etc., or when he/she finds that the operation of that business (In the case of Foreign Insurance Companies, etc., business in Japan; hereinafter the same shall apply in this Article to Article 255-2 inclusive) is extremely inappropriate and that there is a risk that the continuation of that Insurance Business could bring about a situation that lacks protection for Insurance Policyholders, etc., order the whole or partial suspension of business, a merger, a transfer of insurance contracts (In the case of Foreign Insurance Companies, etc., the transfer of insurance contracts in Japan) or agreement for the acquisition of the shares of that Insurance Company, etc., or Foreign Insurance Company, etc., by another Insurance Company, etc., Foreign Insurance Company, etc., or Insurance Holding Company, etc. (referred to as "Merger, etc." in Article 247, paragraph (1); Article 256 to Article 258 inclusive; Article 270-3-2, paragraph (4) and Article 270-3-2, paragraph (5); and Article 270-4, Article 270-4, paragraph (4) and Article 270-4, paragraph (5)) or any other necessary measure against that Insurance Company, etc., or Foreign Insurance Company, etc., or make a disposition ordering the business and property management (In the case of Foreign Insurance Companies, etc., property located in Japan. The same shall apply in the following Article and Article 246-2 to Article 247-2 inclusive.) by an Insurance Administrator. 例文帳に追加

第二百四十一条　内閣総理大臣は、保険会社等若しくは外国保険会社等の業務若しくは財産の状況に照らしてその保険業の継続が困難であると認めるとき、又はその業務（外国保険会社等にあっては、日本における業務。以下この条から第二百五十五条の二までにおいて同じ。）の運営が著しく不適切でありその保険業の継続が保険契約者等の保護に欠ける事態を招くおそれがあると認めるときは、当該保険会社等又は外国保険会社等に対し、業務の全部若しくは一部の停止、合併、保険契約の移転（外国保険会社等にあっては、日本における保険契約の移転）若しくは当該保険会社等若しくは外国保険会社等の株式の他の保険会社等、外国保険会社等若しくは保険持株会社等による取得（第二百四十七条第一項、第二百五十六条から第二百五十八条まで、第二百七十条の三の二第四項及び第五項並びに第二百七十条の四第四項及び第五項において「合併等」という。）の協議その他必要な措置を命じ、又は保険管理人による業務及び財産（外国保険会社等にあっては、日本に所在する財産。次条及び第二百四十六条の二から第二百四十七条の二までにおいて同じ。）の管理を命ずる処分をすることができる。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 103(4) to (8) inclusive (Demand for the Acquisition of a Beneficial Interest), Article 104 (Valuation of a Beneficial Interest, etc.), Article 262 (excluding paragraph (5)) (Jurisdiction over Non-Contentious Cases Concerning Trusts), Article 263 (Special Provisions on Procedure in Non-Contentious Cases Concerning Trusts), and Article 264 (Supreme Court Rules) of the Trust Act shall apply mutatis mutandis to the demand that a beneficial interest be purchased as set forth in paragraph (1). In this case, the term "Material Change to the Trust, etc." in Article 103(4) of that Act shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Act on Securitization of Assets (hereinafter referred to as the "Asset Securitization Act")," the term "beneficiaries" in that paragraph shall be deemed to be replaced with "Beneficiary Certificate Holder prescribed in Article 271(1) of the Asset Securitization Act," the phrase "public notice in an official gazette" in paragraph (5) of that Article shall be deemed to be replaced with "public notice," the phrase "paragraph (1) or paragraph (2)" in paragraph (6) of that Article shall be deemed to be replaced with "Article 271(1) of the Asset Securitization Act," the phrase "details of the beneficial interest" in that paragraph shall be deemed to be replaced with "Share of Principal (in cases where multiple classes of beneficial interest are provided for, the classes of beneficial interest and the Share of Principal relating to each class)," the term "Material Change to the Trust, etc." in paragraph (8) of that Article shall be deemed to be replaced with "a change to the Specific Purpose Trust Contract with regard to matters stated or recorded in the Asset Trust Securitization Plan pursuant to the provisions of Article 269(1) (limited to the case set forth in item (i)) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　信託法第百三条第四項から第八項まで（受益権取得請求）、第百四条（受益権の価格の決定等）、第二百六十二条（第五項を除く。）（信託に関する非訟事件の管轄）、第二百六十三条（信託に関する非訟事件の手続の特例）及び第二百六十四条（最高裁判所規則）の規定は、第一項の受益権の買取りの請求について準用する。この場合において、同法第百三条第四項中「重要な信託の変更等」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第二百六十九条第一項（第一号の場合に限る。）の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」と、「受益者」とあるのは「資産流動化法第二百七十一条第一項に規定する受益証券の権利者」と、同条第五項中「官報による公告」とあるのは「公告」と、同条第六項中「第一項又は第二項」とあるのは「資産流動化法第二百七十一条第一項」と、「受益権の内容」とあるのは「元本持分（種類の異なる受益権を定めた場合にあっては、受益権の種類及び種類ごとの元本持分）」と、同条第八項中「重要な信託の変更等」とあるのは「資産流動化法第二百六十九条第一項（第一号の場合に限る。）の規定により資産信託流動化計画に記載し、又は記録する事項に係る特定目的信託契約の変更」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム

(vi) A person who holds voting rights of a Bank (including a person falling under any of the categories listed in the preceding items; hereinafter the same shall apply in this item), where the total number of voting rights of that Bank held by that person (in the case of a person falling under any of the categories listed in the preceding items, the number specified in each item) and those held by his/her Joint Holder(s) (meaning another person (including a person falling under any of the categories listed in the preceding items) who holds voting rights of the Bank and has agreed with that person on joint acquisition or transfer of shares relating to the Bank's voting rights or on joint exercise of the voting rights or other right as shareholders of that Bank (excluding a Company, etc. which is consolidated in the financial statements or other documents of that company where that holder of those voting rights is a company falling under the category listed in item (ii), a Company, etc. other than that company belonging to the Group of Companies, etc. to which that person belongs where that holder of voting rights is a Company, etc. falling under the category prescribed in item (iii) or (iv), a Company, etc. whose majority voting rights are held by that person where a holder of those voting rights is an individual falling under the category listed in the preceding item, but including a person who has a special relationship with said person specified by a Cabinet Order with the holder of those voting rights)) (in the case of a Joint Holder falling under any of the categories listed in the preceding items, the number prescribed in each item) (the total number of voting rights is hereinafter referred to as "The Number of Voting Rights Jointly Held" in this item) is equal to or more than twenty hundredths of the Voting Rights Held by All of the Shareholders, etc. of the Bank: The Number of Voting Rights Jointly Held 例文帳に追加

六　銀行の議決権の保有者（前各号に掲げる者を含む。以下この号において同じ。）のうち、その保有する当該銀行の議決権の数（当該議決権の保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数）とその共同保有者（銀行の議決権の保有者が、当該銀行の議決権の他の保有者（前各号に掲げる者を含む。）と共同して当該議決権に係る株式を取得し、若しくは譲渡し、又は当該銀行の株主としての議決権その他の権利を行使することを合意している場合における当該他の保有者（当該議決権の保有者が第二号に掲げる会社である場合においては当該会社の計算書類その他の書類に連結される会社等を、当該議決権の保有者が第三号又は第四号に掲げる会社等である場合においては当該会社等が属する会社等集団に属する当該会社等以外の会社等を、当該議決権の保有者が前号に掲げる個人である場合においては当該個人がその議決権の過半数の保有者である会社等を除き、当該議決権の保有者と政令で定める特別な関係を有する者を含む。）をいう。）の保有する当該銀行の議決権の数（当該共同保有者が前各号に掲げる者であるときは、それぞれ当該各号に定める数）を合算した数（以下この号において「共同保有議決権数」という。）が当該銀行の総株主の議決権の百分の二十以上の数である者　共同保有議決権数 - 日本法令外国語訳データベースシステム