「article of corporation」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

(5) A Receiving Corporation (excluding the case where the Futures Commission Merchant is the Receiving Corporation) shall be deemed to have obtained a license under Article 190, paragraph 1 at the time of the Business Transfer. 例文帳に追加

５ 譲受会社（商品取引員が譲受会社である場合を除く。）は、事業譲渡の時に第百九十条第一項の許可を受けたものとみなす。 - 経済産業省

Article 66-9 Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九　内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用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 68-93 Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三　連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用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

(2) With regard to the services listed in the items of Article 34-5, all partners of an audit corporation shall respectively represent the audit corporation; provided, however, that this shall not preclude the audit corporation from especially specifying a partner(s) who should represent the audit corporation with regard to the services set forth in the said items from among the partners through the articles of incorporation or with the consent of all partners. 例文帳に追加

２　第三十四条の五各号に掲げる業務については、監査法人のすべての社員が、各自監査法人を代表する。ただし、定款又は総社員の同意によつて、社員のうち当該各号に掲げる業務について特に監査法人を代表すべき社員を定めることを妨げない。 - 日本法令外国語訳データベースシステム

i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 66-9-6(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第六十六条の九の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する連結法人との間に連結完全支配関係がある他の連結法人（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

i) Other consolidated corporations which have the consolidated full controlling interest with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 68-93-6(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第六十八条の九十三の六第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する連結法人との間に連結完全支配関係がある他の連結法人（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

(ix) Where the corporation falls under any of the categories of foreign corporations prescribed in item (ii) or item (iii) of Article 180(1) of the Act, the statement of the circumstances where the domestic source income for which the corporation seeks the application of the provision of Article 180(1) of the Act by way of the certificate falls under the categories of domestic source income listed in these items 例文帳に追加

九　その法人が法第百八十条第一項第二号又は第三号に規定する外国法人に該当する場合には、当該証明書により同項の規定の適用を受けようとする国内源泉所得がその法人のこれらの号に掲げる国内源泉所得に該当する事情 - 日本法令外国語訳データベースシステム

(ix) Taxable income: [In the case of a resident prescribed in Article 2(1)(i)-2] each type of income (meaning each type of income prescribed in Article 2(1)(xxi) of the Income Tax Act) for each year; [in the case of a domestic corporation] income for each business year (including the income of a corporation, which should file a return pursuant to the provision of Article 102(1) of the Corporation Tax Act, for each business year when liquidation is in progress) or consolidated income for each consolidated business year, or liquidation income; [in the case of a nonresident or foreign corporation] domestic source income specified in the relevant provision for the category of nonresident listed in Article 164(1)(i) to (iii) of the Income Tax Act corresponding to the said nonresident or the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign corporation, which is specified by a Cabinet Order 例文帳に追加

九　課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得（法人税法第百二条第一項の規定による申告書を提出すべき法人の清算中の各事業年度の所得を含む。）若しくは各連結事業年度の連結所得又は清算所得をいい、非居住者又は外国法人にあつては所得税法第百六十四条第一項第一号から第三号までに掲げる非居住者又は法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ当該非居住者又は外国法人のこれらの規定に定める国内源泉所得のうち政令で定めるものをいう。 - 日本法令外国語訳データベースシステム

(10) The amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amount specified in the following items for persons listed in the respective items, the amount of a dividend, etc. (meaning the amount of a dividend, etc. prescribed in Article 67-15, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of an investment corporation pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that the investment corporation has paid, the amount of said paid foreign corporation tax): 例文帳に追加

１０　法第六十七条の十五第五項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る投資法人の配当等の額（法第六十七条の十五第一項に規定する配当等の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が投資法人が納付した法第六十七条の十五第五項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。 - 日本法令外国語訳データベースシステム

Article 139-7 The provisions of Article 680 through Article 701 of the Companies Act shall apply mutatis mutandis to Investment Corporation Bonds, Creditors of an Investment Corporation, Investment Corporation Bonds Registries, and Investment Corporation Bond Certificates where the Investment Corporation issues such Investment Corporation Bonds. In this case, the term "the preceding Article" in Article 680, item (ii) of that Act shall be deemed to be replaced with "Article 139-6 of the Investment Corporations Act," the phrase "items (iii) through (viii) of Article 676" in Article 681, item (i) of the Companies Act shall be deemed to be replaced with "Article 139-3, paragraph (1), item (iii) through item (viii) of the Investment Corporations Act," the phrase "its head office (or, in case a manager of Bond Registry is appointed, its business office)" in Article 684, paragraph (1) of the Companies Act shall be deemed to be replaced with "the business office of an Administrator of the Investors' Registry, etc. as set forth in Article 166, paragraph (2), item (viii) of the Investment Corporations Act," the term "the court" in Article 684, paragraph (4) and paragraph (5) of the Companies Act shall be deemed to be replaced with "the Prime Minister," the term "item (vii) of Article 676" in Article 698 of the Companies Act shall be deemed to be replaced with "Article 139-3, paragraph (1), item (vii) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Office Ordinance. 例文帳に追加

第百三十九条の七　会社法第六百八十条から第七百一条までの規定は、投資法人が投資法人債を発行する場合における投資法人債、投資法人債権者、投資法人債原簿又は投資法人債券について準用する。この場合において、同法第六百八十条第二号中「前条」とあるのは「投資法人法第百三十九条の六」と、同法第六百八十一条第一号中「第六百七十六条第三号から第八号まで」とあるのは「投資法人法第百三十九条の三第一項第三号から第八号まで」と、同法第六百八十四条第一項中「その本店（社債原簿管理人がある場合にあっては、その営業所）」とあるのは「投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人の営業所」と、同条第四項及び第五項中「裁判所」とあるのは「内閣総理大臣」と、同法第六百九十八条中「第六百七十六条第七号」とあるのは「投資法人法第百三十九条の三第一項第七号」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

(i) The part of the amount equivalent to the interest to be paid to a resident or a domestic corporation with regard to the general foreign private bonds issued by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation in Japan through a fixed place of business as prescribed in said item 例文帳に追加

一　法人税法第百四十一条第一号に掲げる外国法人が発行した一般民間国外債につき居住者又は内国法人に対して支払をする利子の金額のうち当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられる部分の金額 - 日本法令外国語訳データベースシステム

Article 139-8 In cases where an Investment Corporation issues Investment Corporation Bonds, it shall specify the manager of the Investment Corporation Bonds and entrust him/her with the receipt of payments, the preservation of claims on behalf of the Creditors of an Investment Corporation, and other administration of the Investment Corporation Bonds; provided, however, that this shall not apply to cases where the amount for each of the Investment Corporation Bonds is at least 100 million yen and to other cases specified by a Cabinet Office Ordinance as those in which it is unlikely that the protection of the Creditors of an Investment Corporations will be compromised. 例文帳に追加

第百三十九条の八　投資法人は、投資法人債を発行する場合には、投資法人債管理者を定め、投資法人債権者のために、弁済の受領、債権の保全その他の投資法人債の管理を行うことを委託しなければならない。ただし、各投資法人債の金額が一億円以上である場合その他投資法人債権者の保護に欠けるおそれがないものとして内閣府令で定める場合は、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 47 (1) Unless otherwise provided by articles of incorporation, a patent professional corporation may make changes to its articles of incorporation by the consent of all its members. 例文帳に追加

第四十七条　特許業務法人は、定款に別段の定めがある場合を除き、総社員の同意によって、定款の変更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

Article 52-3 Upon the completion of liquidation of a patent professional corporation, the liquidator shall notify the Minister of Economy, Trade and Industry thereof. 例文帳に追加

第五十二条の三　清算が結了したときは、清算人は、その旨を経済産業大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

(x) retention of assets of a registered investment corporation defined in Article 2(13) of the Act on Investment Trusts and Investment Corporations; 例文帳に追加

十　投資信託及び投資法人に関する法律第二条第十三項に規定する登録投資法人の資産の保管 - 日本法令外国語訳データベースシステム

Article 94 A member may withdraw from the membership with an approval of the Financial Instruments Membership Corporation, pursuant to the provisions of the articles of incorporation. 例文帳に追加

第九十四条　会員は、定款の定めるところにより、金融商品会員制法人の承認を受けて脱退することができる。 - 日本法令外国語訳データベースシステム

Article 100-19 No appeal may be filed with regard to the judicial decision of appointment of a liquidator of a Financial Instruments Membership Corporation. 例文帳に追加

第百条の十九　金融商品会員制法人の清算人の選任の裁判に対しては、不服を申し立てることができない。 - 日本法令外国語訳データベースシステム

Article 34-10 (1) An audit corporation may change its articles of incorporation with the consent of all partners, except when otherwise provided by the articles of incorporation. 例文帳に追加

第三十四条の十　監査法人は、定款に別段の定めがある場合を除き、総社員の同意によつて、定款の変更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

Article 30-11 (1) A Legal Professional Corporation may change its articles of incorporation by an agreement of all its members, unless otherwise provided for in the articles of incorporation. 例文帳に追加

第三十条の十一　弁護士法人は、定款に別段の定めがある場合を除き、総社員の同意によつて、定款の変更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

Article 30-12 The members of a Legal Professional Corporation shall have the right and bear the obligation to execute all of its practices unless otherwise provided for in its articles of incorporation. 例文帳に追加

第三十条の十二　弁護士法人の社員は、定款で別段の定めがある場合を除き、すべて業務を執行する権利を有し、義務を負う。 - 日本法令外国語訳データベースシステム

(6) For the purposes of Article 16 of the Bankruptcy Act (Act No. 75 of 2004), a Legal Professional Corporation shall be deemed to be a general partnership company. 例文帳に追加

６　破産法（平成十六年法律第七十五号）第十六条の規定の適用については、弁護士法人は、合名会社とみなす。 - 日本法令外国語訳データベースシステム

Article 282 An auditor shall not hold the position of the president, an officer, a member of the governing .council or an employee of the Consignor Protection Membership Corporation. 例文帳に追加

第二百八十二条　監事は、理事長、理事、運営審議会の委員又は委託者保護会員制法人の職員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

Article 129 (1) An Investment Corporation shall prepare a balance sheet as of the day of its establishment, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第百二十九条　投資法人は、内閣府令で定めるところにより、その成立の日における貸借対照表を作成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

Article 148-2 (1) An Investment Corporation Established through a Consolidation-Type Merger shall succeed to all of the rights and obligations of the Investment Corporations Extinguished in the Consolidation-Type Merger on the day of its establishment 例文帳に追加

第百四十八条の二　新設合併設立法人は、その成立の日に、新設合併消滅法人の権利義務を承継する。 - 日本法令外国語訳データベースシステム

Article 186-2 (1) An Investment Corporation may specify any of the following methods as the Method of Public Notice in its certificate of incorporation: 例文帳に追加

第百八十六条の二　投資法人は、公告方法として、次に掲げる方法のいずれかを規約で定めることができる。 - 日本法令外国語訳データベースシステム

(v) A person to temporarily perform the duties of an officer of an Investment Corporation, who has been appointed pursuant to the provisions of Article 108, paragraph (2); 例文帳に追加

五　第百八条第二項の規定により選任された投資法人の一時役員の職務を行うべき者 - 日本法令外国語訳データベースシステム

(iv) A person listed in the items of Article 72-3 of the Order for Enforcement of the Corporation Tax Act related to an officer listed in the preceding two items. 例文帳に追加

四　前二号に掲げる役員に係る法人税法施行令第七十二条の三各号に掲げる者 - 日本法令外国語訳データベースシステム

(a) Dividend of surplus, dividend of profit, distribution of surplus or interest on funds prescribed in Article 24(1) which is received from a domestic corporation 例文帳に追加

イ　内国法人から受ける第二十四条第一項に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

１７　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

１７　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2(xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of the said Article which pertains to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人（当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人）の発行済株式等の百分の五十を超える数又は金額の株式等を有する者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。） - 日本法令外国語訳データベースシステム

(21) Where the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation are in a relationship listed in paragraph (11)(ii), when the same person prescribed in the said item is a resident or any other domestic corporation prescribed in Article 2(1)(i)-2 of the Act, the provisions of the preceding two paragraphs shall be applied by deeming the said same person to be a foreign controlling shareholder, etc. related to the said domestic corporation. 例文帳に追加

２１　当該内国法人と当該内国法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該内国法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。 - 日本法令外国語訳データベースシステム

(19) Where the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation are in a relationship listed in paragraph (11)(ii), when the same person prescribed in the said item is a resident or any other domestic corporation prescribed in Article 2(1)(i)-2 of the Act, the provisions of the preceding two paragraphs shall be applied by deeming the said same person to be a foreign controlling shareholder, etc. related to the said consolidated corporation. 例文帳に追加

１９　当該連結法人と当該連結法人に係る国外支配株主等とが第十一項第二号に掲げる関係にある場合において、同号に規定する同一の者が法第二条第一項第一号の二に規定する居住者又は他の内国法人であるときは、当該同一の者を当該連結法人に係る国外支配株主等とみなして、前二項の規定を適用するものとする。 - 日本法令外国語訳データベースシステム

(6) With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 68-90 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93 of the Act, or the provisions of Article 39-114 to Article 39-116 (excluding paragraph (5)), or Article 39-118 to this Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

６　前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十八条の九十（第三項、第四項及び第六項を除く。）から第六十八条の九十三までの規定又は第三十九条の百十四から第三十九条の百十六（第五項を除く。）まで若しくは第三十九条の百十八からこの条までの規定の適用に関し必要な事項は、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

(3) The amount included in the gross profits of a domestic corporation subject to the provisions of Article 66-6(1) of the Act, pursuant to the provisions of the said paragraph, shall not be included in the amount of income, etc. prescribed in the provisions of Article 67(3) and (5) of the Corporation Tax Act for applying these provisions. 例文帳に追加

３　法第六十六条の六第一項の規定の適用を受けた内国法人の同項の規定により益金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。 - 日本法令外国語訳データベースシステム

(i) The foreign corporation has submitted a written notice pursuant to the provisions of Article 149(1) (Notice of Acquisition of the Status of Foreign Ordinary Corporations) or Article 150(2) (Notice of the Commencement of Profit-Making Business by Corporations in the Public Interest, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act. 例文帳に追加

一　法人税法第百四十九条第一項（外国普通法人となつた旨の届出）又は第百五十条第二項（公益法人等又は人格のない社団等の収益事業開始の届出）の規定による届出書を提出していること。 - 日本法令外国語訳データベースシステム

(4) With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-4 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-6 of the Act, or Article 25-19 to Article 25-21 (excluding paragraph (11)), Article 25-23 or this Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

４　前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の四（第三項、第四項及び第六項を除く。）から第四十条の六までの規定又は第二十五条の十九から第二十五条の二十一（第十一項を除く。）まで、第二十五条の二十三若しくはこの条の規定の適用に関し必要な事項は、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

(5) With regard to a trust corporation or the beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 40-10 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 of the Act, Article 25-30 to Article 25-32 (excluding paragraph (5)), Article 25-34 or this Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

５　前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第四十条の十（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定又は第二十五条の三十から第二十五条の三十二（第五項を除く。）まで、第二十五条の三十四若しくはこの条の規定の適用に関し必要な事項は、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

(6) With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 66-9-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 of the Act, Article 39-20-8 to Article 39-20-10 (excluding paragraph (4)), or Article 39-20-12 to this Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

６　前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十六条の九の六（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定又は第三十九条の二十の八から第三十九条の二十の十（第四項を除く。）まで若しくは第三十九条の二十の十二からこの条までの規定の適用に関し必要な事項は、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

(5) With regard to a trust corporation or a beneficiary of a trust subject to corporation taxation prescribed in Article 4-7 of the Corporation Tax Act, in addition to what is specified in the preceding paragraph, other necessary matters concerning the application of the provisions of Article 68-93-6 (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 of the Act, Article 39-120-8 to Article 39-120-10 (excluding paragraph (3)), or Article 39-120-12 to this Article shall be specified by an Ordinance of the Ministry of Finance. 例文帳に追加

５　前項に定めるもののほか、法人税法第四条の七に規定する受託法人又は法人課税信託の受益者についての法第六十八条の九十三の六（第三項、第四項及び第六項を除く。）から第六十八条の九十三の九までの規定又は第三十九条の百二十の八から第三十九条の百二十の十（第三項を除く。）まで若しくは第三十九条の百二十の十二からこの条までの規定の適用に関し必要な事項は、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

(ii) an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); 例文帳に追加

二　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項に規定する投資法人 - 日本法令外国語訳データベースシステム

Article 265-11 (1) The Corporation shall be established upon completing the registration of its incorporation at the location of its principal office. 例文帳に追加

第二百六十五条の十一　機構は、その主たる事務所の所在地において設立の登記をすることによって成立する。 - 日本法令外国語訳データベースシステム

Article 265-17 No auditor shall concurrently hold the post of president, director, management committee member, evaluation examination board member, or employee of the Corporation. 例文帳に追加

第二百六十五条の十七　監事は、理事長、理事、運営委員会の委員、評価審査会の委員又は機構の職員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