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article entryの部分一致の例文一覧と使い方

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例文

(5) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided: 例文帳に追加

5 非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類(以下この項及び次項において「振替地方債特例書類」という。)を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき(当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関(当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関)及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき)は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項(同条第十二項において準用する場合を含む。以下この項において同じ。)の規定により他の振替地方債につきされた確認(以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。)、同条第九項の規定により利付振替国債につきされた確認(以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。)又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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

(ii) A person who has failed to submit a written notification under Article 195, paragraph (1) or Article 196 or has submitted a written notification including a false entry or who has failed to submit an attached document under Article 195, paragraph (2) or has entered a false statement into an attached document and submitted such document 例文帳に追加

二 第百九十五条第一項若しくは第百九十六条の規定による届出書を提出せず、若しくは虚偽の記載をした届出書を提出し、又は第百九十五条第二項の規定による添付書類を提出せず、若しくは添付書類に虚偽の記載をして提出した者 - 日本法令外国語訳データベースシステム

(iii) A person who has refused without justifiable grounds any of the requests listed in each item of Article 951(2) (Keeping and Inspection, etc. of Financial Statements, etc.) of the Companies Act or each item of Article 955(2) (Entry, etc. in Investigation Record Books, etc.) of that Act as applied mutatis mutandis pursuant to Article 49-2(2). 例文帳に追加

三 正当な理由がないのに、第四十九条の二第二項において準用する会社法第九百五十一条第二項各号(財務諸表等の備置き及び閲覧等)又は第九百五十五条第二項各号(調査記録簿等の記載等)に掲げる請求を拒んだ者 - 日本法令外国語訳データベースシステム

(ii) A person who has failed to submit a written notice under Article 195, paragraph 1 or Article 196 or has submitted a written notice including a false entry or who has failed to submit an attached document under Article 195, paragraph 2 or has entered a false statement into an attached document and submitted such document 例文帳に追加

二第百九十五条第一項若しくは第百九十六条の規定による届出書を提出せず、若しくは虚偽の記載をした届出書を提出し、又は第百九十五条第二項の規定による添付書類を提出せず、若しくは添付書類に虚偽の記載をして提出した者 - 経済産業省

例文

1. Notwithstanding Article II of the Agreement and paragraphs 1 and 2 of the Annex on Article II Exemptions, a Member may, during a period of 60 days beginning four months after the date of entry into force of the WTO Agreement, list in that Annex measures relating to financial services which are inconsistent with paragraph 1 of Article II of the Agreement.例文帳に追加

1. 第二条の規定並びに「第二条の免除に関する附属書」の1及び2の規定にかかわらず、加盟国は、世界貿易機関協定が効力を生ずる日の四箇月後から始まる六十日の期間において、第二条1の規定に合致しない金融サービスに関する措置を同附属書に掲げることができる。 - 経済産業省


例文

The Department, or any interested party, may, in cases other than provided for in Article 85, submit to the competent court a request for the addition of any entry which would have been omitted, or to delete or modify any entry incorrectly inscribed therein or contrary to the truth. 例文帳に追加

標章登録局又は利害関係人は、第85 条に定める場合以外の場合、省略された登記の追加、又はそこに間違って登録された登記又は事実に反する登記の削除又は補正の請求を、管轄裁判所に対して行うことができる。 - 特許庁

(iv) Where a foreign corporation has transferred book-entry transfer national government bonds in separate trading, and when any loss on the transfer prescribed in Article 61-2(1) of the Corporation Tax Act has been incurred for the transfer of the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said loss on the transfer 例文帳に追加

四 外国法人が分離振替国債の譲渡をした場合において、当該分離振替国債の譲渡に係る法人税法第六十一条の二第一項に規定する譲渡損失額が生じたとき。 当該譲渡損失額に相当する金額 - 日本法令外国語訳データベースシステム

3. In applying paragraph 2 or 4 of Article 5, in the case of persons whose detachment or self-employment referred to in those paragraphs commenced prior to the date of entry into force of this Agreement, the period of such detachment or self-employment shall be considered to begin on the date of entry into force of this Agreement.例文帳に追加

3 第五条2又は4の規定の適用に当たっては、これらの規定にいう派遣又は自営活動をこの協定の効力発生前に開始した者については、当該派遣又は自営活動の期間は、この協定の効力発生の日に開始したものとみなす。 - 厚生労働省

3. In applying paragraph 2 or 4 of Article 4, in the case of persons whose detachment or self-employment referred to in those paragraphs commenced prior to the date of entry into force of this Agreement, the period of such detachment or self-employment shall be considered to begin on the date of entry into force of this Agreement.例文帳に追加

3 第四条2又は4の規定の適用に当たっては、これらの規定にいう派遣又は自営活動をこの協定の効力発生前に開始した者については、当該派遣又は自営活動の期間は、この協定の効力発生の日に開始したものとみなす。 - 厚生労働省

例文

Article 28 Entry into ForceThis Agreement shall enter into force on the first dayof the third month following the month in which theContracting States shall have completed an exchange ofdiplomatic notes informing each other that their respectiveconstitutional requirements necessary for the entry intoforce of this Agreement have been fulfilled .例文帳に追加

第二十八条効力発生この協定は、両締約国が、この協定の効力発生に必要なそれぞれの憲法上の要件が満たされた旨を相互に通告する外交上の公文を交換した月の後三箇月目の月の初日に効力を生ずる 。 - 厚生労働省

例文

Article 29 Entry into Force This Agreement shall enter into force on the first day of the third month following the month in which the Contracting States shall have completed an exchange of diplomatic notes informing each other that their respective constitutional requirements necessary for the entry into force of this Agreement have been fulfilled例文帳に追加

第二十九条効力発生この協定は、両締約国が、この協定の効力発生に必要なそれぞれの憲法上の要件が満たされた旨を相互に通告する外交上の公文を交換した月の後三箇月目の月の初日に効力を生ずる 。 - 厚生労働省

(25) When a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer national government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer national government bonds to a qualified foreign intermediary, the said qualified foreign intermediary shall, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds and for each qualified foreign securities investment trust accepted thereby), notify the matters prescribed in Article 5-2(14) of the Act to the specified book-entry transfer institution, etc. prescribed in the said paragraph of the said qualified foreign intermediary pertaining to the said book-entry transfer national government bonds. 例文帳に追加

25 振替国債非課税適用申告書を提出した者が適格外国仲介業者から振替国債の振替記載等を受けたとき又は適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該適格外国仲介業者は、当該振替国債非課税適用申告書を提出した者の各人別(当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十四項に規定する事項を当該振替国債に係る当該適格外国仲介業者の同項に規定する特定振替機関等に通知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

1. Where the ownership of a patent has been integrally changed following a petition to the Court under Article 15, the licenses and other rights shall lapse on entry of the entitled person in the Register.例文帳に追加

(1) 特許権者が第15条に基づく裁判所への申立に従って完全に変更された場合は,ライセンス,その他の権利は,有資格者の登録簿への登録時に消滅する。 - 特許庁

The protection period prescribed by this Law shall apply to any patent not expired on the day of its entry into force, so as to extend the protection period in conformity with the period stipulated in Article 9 of this Law. 例文帳に追加

本法第9 条に定める期間に従って保護期間が満了するために、本法で定める保護期間は施行日に失効していない特許に準用するものとする。 - 特許庁

in respect of whom it is known that his entry in the register referred to in Article 23a has been refused because there is a well founded fear that he will be guilty of any act or omission as referred to in paragraph (1);例文帳に追加

(1)にいう行為又は無為を犯しているとの十分に根拠のある理由により,第23a条にいう登録簿への記入が拒絶されていることが分かっている者 - 特許庁

Applications under Article 17 of the Law on Trademarks and Industrial Designs filed prior to the date of entry into force of this Law shall be dealt with in accordance with the provisions prevailing hitherto. 例文帳に追加

商標及び意匠に関する法律第17条に基づく出願であって,本法の施行日前に行われたものは,それまでに有効であった規定に基づいて取り扱われる。 - 特許庁

Article 161 (1) A person who utters a document or drawing prescribed for in the preceding two Articles shall be punished by the same penalty as a person who counterfeits or alters a document or drawing or makes a false entry. 例文帳に追加

第百六十一条 前二条の文書又は図画を行使した者は、その文書若しくは図画を偽造し、若しくは変造し、又は虚偽の記載をした者と同一の刑に処する。 - 日本法令外国語訳データベースシステム

(viii) a person who has refused, obstructed or evaded an entry or inspection under the provisions of Article 50, paragraph 2, or has failed to answer a question under said provisions or made a false statement; or 例文帳に追加

八 第五十条第二項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は質問に対して答弁をせず、若しくは虚偽の陳述をした者 - 日本法令外国語訳データベースシステム

Article 212 (1) Official inspection, search, or seizure shall not be executed between sunset and sunrise unless a Permit states entry to the effect that official inspection, search, or seizure may be executed during the nighttime. 例文帳に追加

第二百十二条 臨検、捜索又は差押えは、許可状に夜間でも執行することができる旨の記載がなければ、日没から日の出までの間には、してはならない。 - 日本法令外国語訳データベースシステム

Article 140 In order for the judge to dismiss a request for a warrant, it shall be sufficient to include an entry to that effect in the written request, and for the judge to affix his/her seal thereto next to his/her name and deliver it to the requester. 例文帳に追加

第百四十条 裁判官が令状の請求を却下するには、請求書にその旨を記載し、記名押印してこれを請求者に交付すれば足りる。 - 日本法令外国語訳データベースシステム

To provide an operation module capable of automating the entry of notes performed widely as a means for clearly indicating a design change part when the design of an article is changed.例文帳に追加

物品の設計変更を行った際、設計変更箇所を明示する手段として広く行われてきた注記の記載を自動化することができる演算モジュールを提供する。 - 特許庁

To facilitate oil filling work, to prevent the possible spilling of oil in an engine room or an article container and to make difficult the entry of dusts or the like in an oil tank by specially designing the position of the oil filler hole of the oil tank.例文帳に追加

オイルタンクのオイル注入口の位置を工夫して、オイルの注入作業が容易で、エンジン室や物入れにオイルをこぼすおそれがなく、ホコリ等がオイルタンク内に入りにくくする。 - 特許庁

(i)-2 A person who has, in violation of the provisions of Article 56-2, let aliens enter Japan, without checking their passport, crew member's pocket-ledger or re-entry permit. 例文帳に追加

一の二 第五十六条の二の規定に違反して、外国人の旅券、乗員手帳又は再入国許可書の確認をしないで当該外国人を本邦に入らせた者 - 日本法令外国語訳データベースシステム

Article 40 (1) In the event any loss has arisen from the entry, clearing, or removal under the provisions of the preceding two Articles, the State shall compensate the sufferer thereof for the loss that would normally arise. 例文帳に追加

第四十条 前二条の規定による立入又は伐除により損失を生じた場合においては、国は、その損失をうけた者に対し、通常生ずべき損失を補償する。 - 日本法令外国語訳データベースシステム

(ii) when an entry or inspection pursuant to the provision of Article 68 (5) has been refused, obstructed or challenged, or when a statement has not been made or a false statement has been made in response to a question. 例文帳に追加

二 第六十八条第五項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は質問に対して陳述をせず、若しくは虚偽の陳述をしたとき。 - 日本法令外国語訳データベースシステム

(29) The national government bonds specified by a Cabinet Order prescribed in Article 5-2(15)(i) of the Act shall be the book-entry transfer national government bonds specified respectively in the following items for the category of persons listed in the relevant items: 例文帳に追加

29 法第五条の二第十五項第一号に規定する政令で定める国債は、次の各号に掲げる者の区分に応じ当該各号に定める振替国債とする。 - 日本法令外国語訳データベースシステム

(35) The provisions of paragraph (31) shall apply mutatis mutandis where the said specified book-entry transfer institution, etc. has received the notice pursuant to Article 5-2(16)(iii) of the Act by means of a document. 例文帳に追加

35 第三十一項の規定は、その受けた法第五条の二第十六項第三号の規定による通知が書面による方法で行われた場合について準用する。 - 日本法令外国語訳データベースシステム

(2) A notification under the provisions of Article 41-12(17) of the Act shall be made each time, on receipt of the payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc. prescribed in the said paragraph. 例文帳に追加

2 法第四十一条の十二第十七項の規定による告知は、同項に規定する特定振替国債等の譲渡の対価の支払を受ける都度、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

(ii) Having failed to maintain the accounting books, or failed to make proper entry or made any misrepresentation in the accounting books, or failed to submit reports or made any false report, in violation of the provision of Article 24 例文帳に追加

二 第二十四条の規定に違反して帳簿を備えておかず、帳簿に記載せず、若しくは虚偽の記載をし、又は報告をせず、若しくは虚偽の報告をした場合 - 日本法令外国語訳データベースシステム

Article 65 A court execution officer may restrict entry of any of the following persons into the place of sale, have such persons leave such place or disallow such persons to make a purchase offer: 例文帳に追加

第六十五条 執行官は、次に掲げる者に対し、売却の場所に入ることを制限し、若しくはその場所から退場させ、又は買受けの申出をさせないことができる。 - 日本法令外国語訳データベースシステム

Article 138 A court execution officer may, when he/she has sold securities, carry out, in place of the obligor, acts necessary for endorsement or entry of a name change for the purchaser. 例文帳に追加

第百三十八条 執行官は、有価証券を売却したときは、買受人のために、債務者に代わつて裏書又は名義書換えに必要な行為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

The money receiving device 3 accepts the purchase request of an article and the entry of the prepaid code and the password, and transmits the purchase request containing the inputted prepaid code or the like to a store server 7.例文帳に追加

入金装置3は、商品の購入の要求とプリペイドコードとパスワードの入力を受け付け、入力されたプリペイドコード等を含む購入要求を店舗サーバ7に送信する。 - 特許庁

(ii) A person who fails to submit a report prescribed in Article 49 paragraph 1, makes a false report, or refuses, obstructs or recuses an entry or an inspection prescribed in the same paragraph. 例文帳に追加

二 第四十九条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避した者 - 日本法令外国語訳データベースシステム

(ii) A person who fails to submit a report pursuant to the provision of paragraph 1 of Article 38 or makes a false report, or refuses, interferes with, or recuses the entry or inspection pursuant to the provision of the same paragraph 例文帳に追加

二 第三十八条第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避した者 - 日本法令外国語訳データベースシステム

(i) when a person fails to report or submit a document or other item pursuant to the provisions of Article 163, or reports falsely or submits a document with a false entry; 例文帳に追加

一 第百六十三条の規定による報告若しくは文書その他の物件の提出をせず、又は虚偽の報告をし、若しくは虚偽の記載をした文書を提出したとき。 - 日本法令外国語訳データベースシステム

(v) a person who has refused, impeded or evaded the entry or inspection under the provisions of paragraph (1) of Article 51, or who has failed to reply or has given false replies to questions under the provision of the same paragraph. 例文帳に追加

五 第五十一条第一項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は質問に対して答弁をせず、若しくは虚偽の陳述をした者 - 日本法令外国語訳データベースシステム

This prize-added article collecting method is implemented through a step A for attaching the specific information card to an article and distributing the article, a step B for sending the card having an entry together with the used article, a step C for rearranging the information entered into the card by a computer after the card is received, and a step D for determining a winner through a specific lottery.例文帳に追加

本発明の懸賞付き商品回収方法は、所定の情報カードを商品に添付して配布するステップAと、当該カードに記入して使用済み商品と共に送るステップBと、受け取った後にそのカードに記入された情報をコンピュータにより整理するステップCと、所定の抽選により当選者を決定するステップDにより行われる。 - 特許庁

vii) A person who, in violation of the provisions of Article 220-2, paragraph (1), has failed to deliver a document or has delivered a document which does not include the matters prescribed in the same Article or a document including a false entry, or a person who has provided information lacking said matters or who has provided false matters by the method prescribed in Article 217, paragraph (2) as applied mutatis mutandis pursuant to Article 220-2, paragraph (2 例文帳に追加

七 第二百二十条の二第一項の規定に違反して、書面を交付せず、若しくは同項に規定する事項を記載しない書面若しくは虚偽の記載をした書面を交付した者又は同条第二項において準用する第二百十七条第二項に規定する方法により当該事項を欠いた提供若しくは虚偽の事項の提供をした者 - 日本法令外国語訳データベースシステム

(ii) a person who has, when requested to provide information materials or make reports under the provisions of Article 4, paragraph (1), Article 16-3-2, paragraph (2) (including cases where applied mutatis mutandis pursuant to Article 16-3-2, paragraph (4)), Article 16-5, paragraph (1) or Article 34, paragraph (1) (including cases where applied mutatis mutandis pursuant to Article 35-3, paragraph (2) or Article 35-3-2, paragraph (2)), failed to provide information materials or make reports or provided false information materials or made false reports, or has refused, obstructed or avoided an entry, inspection or taking away of articles under these provisions; 例文帳に追加

二 第四条第一項、第十六条の三の二第二項(同条第四項において準用する場合を含む。)、第十六条の五第一項若しくは第三十四条第一項(第三十五条の三第二項又は第三十五条の三の二第二項において準用する場合を含む。)の規定による資料の提出若しくは報告を求められて、資料の提出をせず、虚偽の資料を提出し、報告をせず、若しくは虚偽の報告をし、又はこれらの規定による立入り、検査若しくは収去を拒み、妨げ、若しくは忌避した者 - 日本法令外国語訳データベースシステム

(24) When a person who has submitted a written application for tax exemption of book-entry transfer national government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of paragraph (3); hereinafter the same shall apply in this paragraph, the next paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer national government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer national government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary, the said specified book-entry transfer institution, etc. or qualified foreign intermediary shall, on each occasion, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books for book-entry transfer the matters prescribed in Article 5-2(13) of the Act, and preserve the said books for book-entry transfer pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

24 振替国債非課税適用申告書を提出した者(第三項の規定により振替国債非課税適用申告書を提出したものとみなされる者を含む。以下この項、次項及び第二十八項において同じ。)が特定振替機関等若しくは適格外国仲介業者から振替国債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替国債異動申告書を提出したときは、当該特定振替機関等又は適格外国仲介業者は、その都度、当該振替国債非課税適用申告書を提出した者の各人別(当該振替国債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別)に、法第五条の二第十三項に規定する事項を振替帳簿に記載し、又は記録し、かつ、当該振替帳簿を財務省令で定めるところにより保存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

(ii) Where a foreign corporation holds book-entry transfer national government bonds in separate trading that falls under the category of securities for redemption prescribed in Article 119-14 of the Order for Enforcement of the Corporation Tax Act at the end of a business year, and when any adjusted loss prescribed in Article 139-2(2) of the said Order has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said adjusted loss 例文帳に追加

二 外国法人が事業年度終了の時において法人税法施行令第百十九条の十四に規定する償還有価証券に該当する分離振替国債を有する場合において、当該分離振替国債に係る同令第百三十九条の二第二項に規定する調整差損が生じたとき。 当該調整差損に相当する金額 - 日本法令外国語訳データベースシステム

The General Agreement consists of: (i) the provisions of GATT 1947 (including those amended by the terms of legal instruments that have taken effect before the entry into force of the WTO Agreement); (ii) legal instruments, such as protocols and certifications relating to tariff concessions, protocols of accession, etc., that have taken effect under the GATT 1947 before the entry into force of the WTO Agreement; and (iii) the six understandings that are deemed to be an integral part of the GATT 1994, such as Article II:1(b) and Article XVII.例文帳に追加

(ⅰ)1947年のGATT に相当する規定(WTO協定発効前に効力を発生した法的文書により改正等が行われた規定を含む)、(ⅱ)WTO協定発効前に1947年のGATT の下において発効した関税譲許議定書、確認書、加入議定書等の法的文書、及び(ⅲ)1994年のGATT の不可分の一部とされる第2条1項?、第17条等6つの了解等から成る。 - 経済産業省

(7) Where a person who receives a payment prescribed in Article 41-12(18) of the Act receives redemption money or payment of interest pertaining to specified book-entry transfer national government bonds, etc., due to the redemption or payment of interest, pertaining to a confirmation provided pursuant to the provisions of Article 26-18(6) (hereinafter referred to as a "confirmation pertaining to entries or records under the book-entry transfer system" in this paragraph), with regard to the receipt of the said redemption money or payment of interest, it shall be deemed that the submission of a written notice set forth in Article 41-12(18) of the Act under the provisions of the said paragraph has been made by the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in Article 26-18(4) under the provisions of the said paragraph) for the said confirmation pertaining to entries or records under the book-entry transfer system, that the presentation of the identification documents under the provisions of Article 41-12(18) of the Act has been made by the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of Article 26-18(5)) for the said confirmation pertaining to entries or records under the book-entry transfer system, and that the confirmation under the provisions of Article 41-12(18) of the Act (including the submission of the documents set forth in paragraph (14) of the said Article under the provisions of the said paragraph which is applied mutatis mutandis pursuant to paragraph (19) of the said Article) has been provided by the said confirmation pertaining to entries or records under the book-entry transfer system; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(18) of the Act are inconsistent with the name and address of the person for which the said confirmation pertaining to entries or records under the book-entry transfer system has been provided. 例文帳に追加

7 法第四十一条の十二第十八項に規定する支払を受ける者が、第二十六条の十八第六項の規定によりされた確認(以下この項において「振替記載等に係る確認」という。)に係る特定振替国債等の償還又は利息の支払によりその償還金又は利息の支払を受ける場合には、当該償還金又は利息の支払の受領については、当該振替記載等に係る確認に係る法第四十一条の十二第十二項の規定による同項の告知書の提出(第二十六条の十八第四項の規定による同項の書類の提出を含む。)をもつて法第四十一条の十二第十八項の規定による同項の告知書の提出があつたものと、当該振替記載等に係る確認に係る同条第十二項の規定(第二十六条の十八第五項の規定を含む。)による確認書類の提示をもつて法第四十一条の十二第十八項の規定による確認書類の提示があつたものと、当該振替記載等に係る確認をもつて同項の規定による確認(同条第十九項において準用する同条第十四項の規定による同項の書類の提出を含む。)があつたものと、それぞれみなす。ただし、同条第十八項の告知書に記載すべき氏名又は名称及び住所が当該振替記載等に係る確認がされたその者の氏名又は名称及び住所と異なるときは、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

(2) When customers have made entries or records under the book-entry transfer system for specified book-entry transfer national government bonds, etc. via a foreign intermediary, the said foreign intermediary shall provide information about the matters prescribed in Article 41-12(16) of the Act for each of the said customers to the specified book-entry transfer institution, etc. prescribed in the said paragraph of the said foreign intermediary pertaining to the said specified book-entry transfer national government bonds, etc. by way of a document or any other means prescribed in the next paragraph. 例文帳に追加

2 顧客が外国仲介業者から特定振替国債等の振替記載等を受けたときは、当該外国仲介業者は、当該顧客の各人別に、法第四十一条の十二第十六項に規定する事項を当該特定振替国債等に係る当該外国仲介業者の同項に規定する特定振替機関等に対し書面による方法又は次項に規定する方法により通知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

(xvi) a person who has, when requested to make reports under the provisions of Article 21-13, paragraph (1) or Article 21-16-6, paragraph (1), failed to make the reports or made false reports, or has refused, obstructed or avoided an entry or inspection under these provisions; 例文帳に追加

十六 第二十一条の十三第一項又は第二十一条の十六の六第一項の規定による報告を求められて、報告をせず、若しくは虚偽の報告をし、又はこれらの規定による立入り若しくは検査を拒み、妨げ、若しくは忌避した者 - 日本法令外国語訳データベースシステム

Article 216 (1) A writ of summons for a trial date on which only the pronouncement of judgment is to be given in a case as set forth in Article 284 or 285 of the Code shall include an entry to the effect that judgment is to be pronounced on said trial date. 例文帳に追加

第二百十六条 法第二百八十四条又は第二百八十五条に掲げる事件について判決の宣告のみをすべき公判期日の召喚状には、その公判期日に判決を宣告する旨をも記載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

(a) Fraudulent documents produced as a passport (except for passports prescribed in Article 2, items (i) and (ii) of the Passport Act and travel certificates prescribed in Article 19-3, paragraph (1) of the same act; hereinafter the same shall apply in this paragraph), crew member's pocket-ledger or re-entry permit. 例文帳に追加

イ 旅券(旅券法第二条第一号及び第二号に規定する旅券並びに同法第十九条の三第一項に規定する渡航書を除く。以下この項において同じ。)、乗員手帳又は再入国許可書として偽造された文書 - 日本法令外国語訳データベースシステム

(v) when an entry or inspection pursuant to the provision of Article 61-23 (1) as applied mutatis mutandis pursuant to Article 61-23-20 has been refused, obstructed or challenged, or when a statement has not been made or a false statement has been made in response to a question. 例文帳に追加

五 第六十一条の二十三の二十において準用する第六十一条の二十三第一項の規定による立入り若しくは検査を拒み、妨げ、若しくは忌避し、又は質問に対して陳述をせず、若しくは虚偽の陳述をしたとき。 - 日本法令外国語訳データベースシステム

(i) The said book-entry transfer local government bonds were held by a nonresident, foreign corporation, any of the domestic corporations listed in Appended Table 1, item (i) of the Income Tax Act or a trustee of a charitable trust, etc., or a financial institution prescribed in Article 8(1) (limited to a domestic corporation), financial instruments business operator, etc. prescribed in Article 8(2) (limited to a domestic corporation) or domestic corporation prescribed in Article 8(3) (in the case of book-entry transfer local government bonds that were held by a nonresident or foreign corporation: limited to those specified by a Cabinet Order; in the case of book-entry transfer local government bonds that were held by a trustee of a charitable trust, etc.: limited to those included in the trust property under the said charitable trust, etc.), and any of those persons held entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds immediately before the acquisition thereof. 例文帳に追加

一 非居住者、外国法人、所得税法別表第一第一号に掲げる内国法人若しくは公益信託等の受託者又は第八条第一項に規定する金融機関(内国法人に限る。)、同条第二項に規定する金融商品取引業者等(内国法人に限る。)若しくは同条第三項に規定する内国法人により所有されていた振替地方債(非居住者又は外国法人により所有されていた振替地方債については政令で定めるものに限るものとし、公益信託等の受託者により所有されていた振替地方債については当該公益信託等の信託財産に属していたものに限る。)で、その取得の直前においてこれらの者が振替記載等を受けていたものであること。 - 日本法令外国語訳データベースシステム

例文

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided. 例文帳に追加

9 非居住者又は外国法人(第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。)が、法第五条の二第九項(同条第十二項において準用する場合を含む。以下この項において同じ。)の規定によりされた確認(以下この項において「振替国債等に係る確認」という。)に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等(法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。)の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出(同条第十項の規定による同項の申告書の提出を含む。)又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出(同条第十一項の規定による同項の申告書の提出を含む。)をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出(第四項の規定による同項の書類の提出を含む。)があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定(第五項の規定を含む。)による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認(第七項の規定による同項の書類の提出を含む。)があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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




  
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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
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