「article of corporation」に関連した英語例文の一覧と使い方(11ページ目) - Weblio英語例文検索

Article 39-12-2 (1) The amount calculated as specified by a Cabinet Order as the amount of corporation tax and additional tax for the said corporation tax prescribed in Article 66-4-2(1) of the Act shall be the sum of the amounts listed as follows: 例文帳に追加

第三十九条の十二の二　法第六十六条の四の二第一項に規定する法人税の額及び当該法人税の額に係る加算税の額として政令で定めるところにより計算した金額は、次に掲げる金額の合計額とする。 - 日本法令外国語訳データベースシステム

Article 39-112-2 (1) The amount calculated as specified by a Cabinet Order as the amount of corporation tax and additional tax for the said corporation tax prescribed in Article 68-88-2(1) of the Act shall be the sum of the amounts listed as follows: 例文帳に追加

第三十九条の百十二の二　法第六十八条の八十八の二第一項に規定する法人税の額及び当該法人税の額に係る加算税の額として政令で定めるところにより計算した金額は、次に掲げる金額の合計額とする。 - 日本法令外国語訳データベースシステム

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the dividend, etc. that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one. 例文帳に追加

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該配当等の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額 - 日本法令外国語訳データベースシステム

(vii) Article 34 (Exclusion from Deductible Expenses of Officers' Compensation) of the Act: The employees prescribed in paragraph (1) of the said Article shall be limited to the foreign corporation's employees who work full-time in Japan for the business that the foreign corporation conducts in Japan; 例文帳に追加

七　法第三十四条（役員給与の損金不算入）　同条第一項に規定する使用人は、外国法人の使用人のうちその外国法人が国内において行う事業のために国内において常時勤務する者に限るものとする。 - 日本法令外国語訳データベースシステム

(11) When an investment corporation collects income tax on the amount of a dividend, etc. (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay. 例文帳に追加

１１　控除外国法人税の額は、投資法人が配当等の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(4) With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special purpose trust, the term "the transfer..., which is specified by a Cabinet Order" in Article 62-3(3) shall be deemed to be replaced with "the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-2(1) for a special purpose trust prescribed in Article 68-3-2(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-2(1)(ii) (excluding (b))". 例文帳に追加

４　特定目的信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」とする。 - 日本法令外国語訳データベースシステム

(4) With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special investment trust, the term "the transfer..., which is specified by a Cabinet Order" in Article 62-3(3) shall be deemed to be replaced with "the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-3(1) for a special investment trust prescribed in Article 68-3-3(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-3(1)(ii) (excluding (b))". 例文帳に追加

４　特定投資信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」とする。 - 日本法令外国語訳データベースシステム

Article 40 In addition to the business set forth in Article 4 (1), a patent professional corporation may engage in all or part of the business provided by paragraphs (2) and (3) of the same Article pursuant to the provision of articles of incorporation. 例文帳に追加

第四十条　特許業務法人は、第四条第一項の業務を行うほか、定款で定めるところにより、同条第二項及び第三項の業務の全部又は一部を行うことができる。 - 日本法令外国語訳データベースシステム

Article 10 In addition to the provisions of Article 3 through the preceding article of the Supplementary Provisions, matters necessary for the incorporation of the Company and the dissolution of the Public Corporation shall be stipulated in the applicable cabinet order. 例文帳に追加

第十条　附則第三条から前条までに規定するもののほか、会社の設立及び公社の解散に関し必要な事項は、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 13 (1) Neither an director nor an employee (meaning in this Article a person other than directors engaged in the business of a corporation on a regular basis) of a corporation shall hold at the same time a position as an director of another corporation where the effect of such an interlocking directorate may be substantially to restrain competition in any particular field of trade. 例文帳に追加

第十三条　会社の役員又は従業員（継続して会社の業務に従事する者であつて、役員以外の者をいう。以下この条において同じ。）は、他の会社の役員の地位を兼ねることにより一定の取引分野における競争を実質的に制限することとなる場合には、当該役員の地位を兼ねてはならない。 - 日本法令外国語訳データベースシステム

(6) In the case where an audit corporation is to be punished pursuant to the provisions of paragraph (2) or paragraph (3), if a fact that falls under Article 30 or Article 31 exists with regard to a certified public accountant who is a partner of said audit corporation, the provisions of paragraph (2) and paragraph (3) shall not be construed so as to preclude the cumulative imposition of a disciplinary action against the certified public accountant who is a partner of the audit corporation. 例文帳に追加

６　第二項及び第三項の規定は、これらの規定により監査法人を処分する場合において、当該監査法人の社員である公認会計士につき第三十条又は第三十一条に該当する事実があるときは、その社員である公認会計士に対し、懲戒の処分を併せて行うことを妨げるものと解してはならない。 - 日本法令外国語訳データベースシステム

(6) In the case where a registered limited liability audit corporation is to be punished pursuant to the provisions of paragraph (2) or paragraph (3), if a fact that falls under Article 30 or Article 31 exists with regard to a certified public accountant who is a partner of said audit corporation, the provisions of paragraph (2) and paragraph (3) shall not be construed so as to preclude the cumulative imposition of a disciplinary action against the certified public accountant who is a partner of the audit corporation. 例文帳に追加

６　第二項及び第三項の規定は、これらの規定により登録有限責任監査法人を処分する場合において、当該監査法人の社員である公認会計士につき第三十条又は第三十一条に該当する事実があるときは、その社員である公認会計士に対し、懲戒の処分を併せて行うことを妨げるものと解してはならない。 - 日本法令外国語訳データベースシステム

(v) Article 32 (Calculation of the Depreciation Allowance of Deferred Assets and Method of Depreciation Thereof) of the Act: The deferred assets prescribed in paragraph (1) of the said Article shall be limited to the foreign corporation's deferred assets attributable to the business that the foreign corporation conducts in Japan or those pertaining to the foreign corporation's assets located in Japan; 例文帳に追加

五　法第三十二条（繰延資産の償却費の計算及びその償却の方法）　同条第一項に規定する繰延資産は、外国法人の繰延資産のうち、その外国法人が国内において行う事業に帰せられるもの又はその外国法人の国内にある資産に係るものに限るものとする。 - 日本法令外国語訳データベースシステム

(3) No partner of an audit corporation who has the relationship prescribed in Article 24(1) or (3) with a company or any other person shall participate in the services set forth in Article 2(1) provided by said audit corporation that pertain to the financial documents of said company or person. 例文帳に追加

３　監査法人の社員のうち会社その他の者と第二十四条第一項又は第三項に規定する関係を有する者は、当該監査法人が行う第二条第一項の業務で当該会社その他の者の財務書類に係るものには関与してはならない。 - 日本法令外国語訳データベースシステム

A stylist ST notifies, with images, a costume and an article whose use is a final decision out of costumes and articles rented from a costume sponsor corporation CP, and the costume sponsor corporation CP accordingly registers detailed information on the costume and article in a server SC of an information providing company NG.例文帳に追加

衣裳協力企業ＣＰから借りた衣裳及び物品のうち最終的に使用が決定した衣裳及び物品をスタイリストＳＴが画像で知らせ、これを受けた衣裳協力企業ＣＰがその衣裳及び物品に関する詳細情報を情報提供会社ＮＧのサーバＳＣに登録する。 - 特許庁

(3) In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8(1) of the Act, holds the taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign corporation related to the said domestic corporation and the taxed amount of retained income prescribed in Article 66-8(1) of the Act that pertains to a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign corporation) related to the said domestic corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 66-9-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8(1) of the Act from the amount specified in the items of Article 66-9-8(1) of the Act. 例文帳に追加

３　法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。 - 日本法令外国語訳データベースシステム

(3) In the case where a consolidated corporation, which is a specially-related shareholder, etc. prescribed in Article 68-93-8(1) of the Act, holds the individually taxed amount of retained income prescribed in the said paragraph that pertains to a specified foreign corporation related to the said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act that pertains to a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act (limited to a foreign corporation that is the same as the said specified foreign corporation) related to the said consolidated corporation, the amount calculated as specified by a Cabinet Order prescribed in Article 68-93-8(1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-92(1) of the Act from the amount specified in the items of Article 68-93-8(1) of the Act. 例文帳に追加

３　法第六十八条の九十三の八第一項に規定する特殊関係株主等である連結法人が当該連結法人に係る特定外国法人に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る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有する場合には、法第六十八条の九十三の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十二第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。 - 日本法令外国語訳データベースシステム

Article 141 (1) In cases where an Investment Corporation has changed its certificate of incorporation and refused to refund Investment Equity, an Investor who has notified the Investment Corporation of his/her dissent from the changes to the certificate of incorporation prior to the Investors' meeting under the preceding Article and who has dissented from said changes to the certificate of incorporation at said Investors' meeting is entitled to demand that the Investment Corporation purchase his/her Investment Equity at a fair price. 例文帳に追加

第百四十一条　規約を変更して投資口の払戻しの請求に応じないこととする場合には、前条の投資主総会に先立つて当該規約の変更に反対する旨を投資法人に対し通知し、かつ、当該投資主総会において当該規約の変更に反対した投資主は、投資法人に対し、自己の有する投資口を公正な価格で買い取ることを請求することができる。 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 68(1)(ii)(a) of the Order for Enforcement of the Corporation Tax Act has occurred with regard to book-entry transfer national government bonds in separate trading held by a foreign corporation, and when their book value has been reduced by reckoning the amount into expense for accounting purpose through changes in the valuation pursuant to the provisions of Article 33(2) of the Corporation Tax Act: The amount equivalent to the amount with the variance prescribed in the said paragraph as the upper limit 例文帳に追加

三　外国法人が有する分離振替国債につき法人税法施行令第六十八条第一項第二号イに掲げる事実が生じた場合において、法人税法第三十三条第二項の規定により当該分離振替国債の評価換えをして損金経理によりその帳簿価額を減額したとき。　同項に規定する差額に達するまでの金額に相当する金額 - 日本法令外国語訳データベースシステム

(13) The delinquent tax imposed with regard to the corporation tax payable as prescribed in Article 68-88(19) of the Act shall be the delinquent tax to be imposed on the amount obtained by deducting the amount equivalent to the corporation tax payable where the provisions of paragraph (1) of the said Article do not apply from the corporation tax payable where the provisions of the said paragraph apply. 例文帳に追加

１３　法第六十八条の八十八第十九項に規定する納付すべき法人税に係る延滞税は、同条第一項の規定を適用した場合に納付すべき法人税の額から同項の規定の適用がなかつたとした場合に納付すべき法人税の額に相当する金額を控除した金額に係る延滞税とする。 - 日本法令外国語訳データベースシステム

Article 265 The provisions of Article 4 (Address) and Article 78 (Liability for damages as to the acts of representative persons) of the Act on General Incorporated Association and General Incorporated Foundation shall apply mutatis mutandis to a Corporation. 例文帳に追加

第二百六十五条　一般社団法人及び一般財団法人に関する法律第四条（住所）及び第七十八条（代表者の行為についての損害賠償責任）の規定は、機構について準用する。 - 日本法令外国語訳データベースシステム

Article 272 The provisions of Article 4 and Article 78 of the Act Concerning General Corporations and General Foundations (Act No. 48 of 2006) shall apply mutatis mutandis to a Consignor Protection Membership Corporation. 例文帳に追加

第二百七十二条　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）第四条及び第七十八条の規定は、委託者保護会員制法人について準用する。 - 日本法令外国語訳データベースシステム

Article 165 The provisions of Article 908 through Article 910 of the Companies Act shall apply mutatis mutandis to the registration of an Investment Corporation. In this case, the term "this Act" in these provisions shall be deemed to be replaced with "the Investment Corporations Act." 例文帳に追加

第百六十五条　会社法第九百八条から第九百十条までの規定は、投資法人の登記について準用する。この場合において、これらの規定中「この法律」とあるのは、「投資法人法」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(v) A Supervisor (meaning a supervisor appointed pursuant to the provisions of Article 527, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 164, paragraph (4); the same shall apply in Article 249) of an Investment Corporation in Liquidation; or 例文帳に追加

五　清算投資法人の監督委員（第百六十四条第四項において準用する会社法第五百二十七条第一項の規定により選任された監督委員をいう。第二百四十九条において同じ。） - 日本法令外国語訳データベースシステム

(vi) An Investigator (meaning an investigator appointed pursuant to the provisions of Article 533 of the Companies Act as applied mutatis mutandis pursuant to Article 164, paragraph (4); the same shall apply in Article 249) of an Investment Corporation in Liquidation. 例文帳に追加

六　清算投資法人の調査委員（第百六十四条第四項において準用する会社法第五百三十三条の規定により選任された調査委員をいう。第二百四十九条において同じ。） - 日本法令外国語訳データベースシステム

Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七　前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

第六十八条の九十一　前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

(viii) Article 37 (Exclusion from Deductible Expenses of Contribution) of the Act: The amount of stated capital, etc. prescribed in paragraph (1) of the said Article shall be the amount calculated by multiplying the amount of the foreign corporation's stated capital, etc. by the rate of the value of all of the foreign corporation's assets located in Japan (in the case of a foreign corporation which conducts a business in Japan, including its assets located outside Japan that pertain to the said business conducted in Japan) of the value of all of the foreign corporation's assets in the world, and the amount of income prescribed in the said paragraph shall be the amount of income categorized as domestic source income prescribed in Article 142 of the Act; 例文帳に追加

八　法第三十七条（寄附金の損金不算入）　同条第一項に規定する資本金等の額は、外国法人の資本金等の額にその外国法人の総資産の価額のうちにその外国法人の国内にある総資産（国内において事業を行う外国法人については、その外国法人の国外にある資産で当該国内において行う事業に係るものを含む。）の価額の占める割合を乗じて計算した金額とし、同項に規定する所得の金額は、法第百四十二条に規定する国内源泉所得に係る所得の金額とする。 - 日本法令外国語訳データベースシステム

Article 164 (1) If the court finds that the following grounds exist in an Investment Corporation in Liquidation, the court may order said Investment Corporation in Liquidation to commence a special liquidation in response to a petition filed under Article 514 of the Companies Act as applied mutatis mutandis pursuant to paragraph (4): 例文帳に追加

第百六十四条　裁判所は、清算投資法人に次に掲げる事由があると認めるときは、第四項において準用する会社法第五百十四条の規定に基づき、申立てにより、当該清算投資法人に対し特別清算の開始を命ずる。 - 日本法令外国語訳データベースシステム

(iii) corporate bond certificates (including Specified Corporate Bond Certificates (meaning specified corporate bond certificates as set forth in Article 2, paragraph (1), item (iv) of the Act), Investment Corporation Bond Certificates (meaning investment corporation bond certificates as set forth in item (xi) of that paragraph; hereinafter the same shall apply in this paragraph), foreign investment securities set forth in that item that are similar to investment corporation bond certificates, and Social Medical Care Corporation Bond Certificates (meaning social medical care corporation bond certificates as referred to in Article 2-8 of the Cabinet Order), and excluding short-term corporate bonds as prescribed in Article 66, item (i) of the Corporate Bonds, etc. Transfer Act, short-term corporate bonds as prescribed in Article 61-10, paragraph (10) of the Insurance Business Act, specified short-term corporate bonds as defined in Article 2, paragraph (8) of the Asset Securitization Act, short-term investment corporation bonds and short-term foreign bonds as prescribed in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations), which are other than the Securities listed in the preceding two items and the following item to item (vi) inclusive, and School Bonds: the matters listed in item (i), sub-items (a) and (b); 例文帳に追加

三　社債券（特定社債券（法第二条第一項第四号に掲げる特定社債券をいう。）並びに投資法人債券（同項第十一号に掲げる投資法人債券をいう。以下この項において同じ。）、同号に掲げる外国投資証券で投資法人債券に類するもの及び社会医療法人債券（令第二条の八に規定する社会医療法人債券をいう。）を含み、社債等振替法第六十六条第一号に規定する短期社債、保険業法第六十一条の十第一項に規定する短期社債、資産流動化法第二条第八項に規定する特定短期社債、投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債及び短期外債に係るものを除く。）のうち、前二号及び次号から第六号までに掲げる有価証券以外のもの並びに学校債券　第一号イ及びロに掲げる事項 - 日本法令外国語訳データベースシステム

(i) Provisions of Article 2 and the next article (excluding the revised provisions of Article 9 through Article 18 of the Supplementary Provisions of the Act Concerning Abolition of the Small and Medium Sized Enterprise Corporation Act and the Machinery Credit Insurance Act) (Act No. 146 of 2002) and Article 3 through Article 7, Article 11, Article 22 and Article 30 of supplementary provisions: the day of promulgation 例文帳に追加

一　第二条、次条（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）附則第九条から第十八条までの改正規定を除く。）並びに附則第三条から第七条まで、第十一条、第二十二条及び第三十条の規定　公布の日 - 日本法令外国語訳データベースシステム

Article 265-44 Necessary matters related to the Corporation's finances and accounting, in addition to what is provided for in Article 265-36 to the preceding Article inclusive, shall be specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance. 例文帳に追加

第二百六十五条の四十四　第二百六十五条の三十六から前条までに規定するもののほか、機構の財務及び会計に関し必要な事項は、内閣府令・財務省令で定める。 - 日本法令外国語訳データベースシステム

Article 34-14-2 The provisions of Article 28-2 shall apply mutatis mutandis to a partner who executed the services in the case where an audit corporation has provided the services set forth in Article 2(1) concerning the financial documents of a company or any other person. 例文帳に追加

第三十四条の十四の二　第二十八条の二の規定は、監査法人が会社その他の者の財務書類について第二条第一項の業務を行つた場合における当該業務を執行した社員について準用する。 - 日本法令外国語訳データベースシステム

Article 189 (1) In cases where an application for registration prescribed in the preceding Article has been filed, the Prime Minister shall register the following matters in the Investment Corporation's registry, except when he/she refuses the registration under the provision of paragraph (1) of the following Article: 例文帳に追加

第百八十九条　内閣総理大臣は、前条の登録の申請があつたときは、次条第一項の規定により登録を拒否する場合を除くほか、次に掲げる事項を投資法人登録簿に登録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

(5) The amount of expenses specified by a Cabinet Order set forth in Article 40-10(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of the said specified foreign corporation prescribed in paragraph (3) of the said Article, pursuant to the provisions of Article 25-21(11). 例文帳に追加

５　法第四十条の十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第二十五条の二十一第十一項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(4) The amount of expenses specified by a Cabinet Order set forth in Article 66-9-6(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of the said specified foreign corporation prescribed in paragraph (3) of the said Article, pursuant to the provisions of Article 39-16(10). 例文帳に追加

４　法第六十六条の九の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第三十九条の十六第十項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(3) The amount of expenses specified by a Cabinet Order set forth in Article 68-93-6(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of the said specified foreign corporation prescribed in paragraph (3) of the said Article, pursuant to the provisions of Article 39-116(5). 例文帳に追加

３　法第六十八条の九十三の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第三十九条の百十六第五項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, a domestic corporation to which the provisions of Article 66-6(1) of the Act are applied, regarding the amount equivalent to the taxable retained income for the relevant taxable business year of the said specified foreign subsidiary company, etc., shall choose whether or not it will seek the application of the provisions of Article 66-7(1) of the Act regarding the amount of respective foreign corporation taxes on the taxable retained income subject to the provisions of Article 66-6(1) of the Act. 例文帳に追加

４　特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合には、当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける内国法人は、その適用を受ける課税対象留保金額に係るそれぞれの外国法人税の額につき、法第六十六条の七第一項の規定の適用を受け、又は受けないことを選択することができる。 - 日本法令外国語訳データベースシステム

Return pursuant to the provision of paragraph (1) of the preceding Article (excluding returns to be filed in the case where a corporation which falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) ceases to fall under any of the categories of foreign corporations listed in these items due to the failure to give a notification of tax agent or a corporation which falls under the category of foreign corporation listed in Article 141(iv) abolishes the personal services business conducted in Japan) 例文帳に追加

規定による申告書（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する法人が納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は同条第四号に掲げる外国法人に該当する法人が人的役務提供事業で国内において行なうものを廃止する場合において提出すべきものを除く。）↓［前条第一項の規定による申告書第百四十一条第一号から…提出すべきものを除く。）］ - 日本法令外国語訳データベースシステム

the day on which a corporation came to fall under any of the foreign corporations listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act or a corporation falling under the category of a foreign corporation listed in item (iv) of the said Article commenced a personal services business in Japan, or earned domestic source income other than a consideration listed in Article 138(ii) (Consideration for the Business of Providing Personal Services) of the Act 例文帳に追加

法第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人のいずれかに該当することとなつた日又は同条第四号に掲げる外国法人に該当する法人が人的役務提供事業を国内において開始し、若しくは同号に掲げる国内源泉所得で法第百三十八条第二号（人的役務の提供事業に係る対価）に掲げる対価以外のものを有することとなつた日 - 日本法令外国語訳データベースシステム

(5) In the case where a domestic corporation was subject to the provisions of Article 66-7(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the domestic corporation, when the said amount of foreign corporation tax was reduced in a business year after the business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

５　内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(5) In the case where a consolidated corporation was subject to the provisions of Article 68-91(1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary company, etc. related to the consolidated corporation, when the said amount of foreign corporation tax was reduced in a consolidated business year after the consolidated business year subject to the provisions of the said paragraph (hereinafter referred to as the "applicable consolidated business year" in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of the said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of the said Article, as on the day of the reduction of the said foreign corporation tax: 例文帳に追加

５　連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。 - 日本法令外国語訳データベースシステム

(4) Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "succeeding corporation in a company split, etc.") involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified company split, etc.") is subject to the provisions of the preceding paragraph or Article 68-92(3), with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified company split, etc. and each subsequent business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "split corporation, etc.") involved in the said qualified company split, etc., no part of the taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years (meaning each consolidated business year within the preceding ten years prescribed in paragraph (1) of the said Article). 例文帳に追加

４　適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十八条の九十二第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各事業年度の課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各連結事業年度（同条第一項に規定する前十年以内の各連結事業年度をいう。）の個別課税済留保金額とみなされる金額は、ないものとする。 - 日本法令外国語訳データベースシステム

(4) Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "succeeding corporation in a company split, etc.") involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified company split, etc.") is subject to the provisions of the preceding paragraph or Article 66-8(3), with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified company split, etc. and each subsequent consolidated business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "split corporation, etc.") involved in the said qualified company split, etc., no part of the individually taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years (meaning each business year within the preceding ten years prescribed in paragraph (1) of the said Article). 例文帳に追加

４　適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十六条の八第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等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第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各連結事業年度の個別課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各事業年度（同条第一項に規定する前十年以内の各事業年度をいう。）の課税済留保金額とみなされる金額は、ないものとする。 - 日本法令外国語訳データベースシステム

(4) Japan Electric Meters Inspection Corporation shall, when it has granted an approval set forth in Article 76, paragraph 1, Article 81, paragraph 1 or Article 89, paragraph 1, make a public notification of such fact. 例文帳に追加

４　日本電気計器検定所は、第七十六条第一項、第八十一条第一項又は第八十九条第一項の承認をしたときは、その旨を公示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