「as this is」に関連した英語例文の一覧と使い方(894ページ目) - Weblio英語例文検索

Article 333 (1) In the case where an incorporator of an Insurance Company, etc., director at the time of its incorporation, executive officer at the time of its incorporation, company auditor at the time of its incorporation, director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, accounting auditor or a member who shall carry out its duties, liquidator, commissioned company prescribed in Article 144, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-30, paragraph (2)), insurance administrator, insurance inspector, liquidator representative set forth in Article 525, paragraph (1) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), supervising committee member set forth in Article 527, paragraph (1) of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), examination committee member set forth in Article 533 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), acting director, executive officer, company auditor or liquidator who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, any person who shall carry out the duties of a temporary director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer prescribed in Article 322, paragraph (1), item (vi) or Article 960, paragraph (1), item (v) of the Companies Act, any person who shall carry out the duties of a temporary liquidator or Representative Liquidator prescribed in Article 322, paragraph (2), item (iii) or Article 960, paragraph (2), item (iii) of the same Act, any person who shall carry out the duties of a temporary accounting auditor prescribed in Article 328, paragraph (1), item (iii) or Article 967, paragraph (1), item (iii) of the same Act, inspector, administrator of shareholder registry, administrator of bond registry, bond administrator, bond administrator who is succeeding the affairs, representative bondholder, resolution executor or manager, a Representative Person in Japan of a foreign Insurance Company, etc, liquidator, commissioned company prescribed in Article 144, paragraph (1), as applied mutatis mutandis pursuant to Article 211, insurance administrator, insurance inspector or manager, any person who represents a license Specified Juridical Person and subscription member in Japan, any person who has concluded a contract set forth in Article 190, paragraph (3) with a Foreign Insurance Company, etc., any person who has concluded a contract set forth in Article 223, paragraph (3) with a license Specified Juridical Person or any person who has concluded a contract set forth in Article 272-5, paragraph (3) with a small sum short-term insurer, officer of Policyholders protection corporation, Large Holder of Insurance Voting Rights (when the Large Holder of Insurance Voting Rights is a juridical person (including organizations that are not juridical persons listed in Article 2-2, paragraph (1), item (i); hereinafter the same shall apply in this paragraph except for items (lxv) and (lxxi)), its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former large holders of insurance voting rights in the case where large holders of insurance voting rights are no longer large holders of insurance voting rights), insurance major shareholder or Short Term Insurance Major Shareholder (when the insurance major shareholder or Short Term Insurance Major Shareholder is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former insurance major shareholders or Major Shareholder of Small Amount and Short Term Insurance Provider in the case where Major Shareholders of Insurance Company or Short Term Insurance Major Shareholders are no longer Major Shareholders of Insurance Company or Major Shareholder of Small Amount and Short Term Insurance Provider), Specified Major Shareholder or specified Major Shareholders of Insurance Company (when the Specified Major Shareholder or specified Major Shareholders of Insurance Company is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former Specified Major Shareholders or specified Major Shareholders of Insurance Company in the case where Specified Major Shareholders or specified Major Shareholders of Insurance Company are no longer holders of the voting rights of an Insurance Company, etc. which amount to not less than the Major Shareholder Threshold), the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager or liquidator of an Insurance Holding Company or Small Amount and Short Term Insurance Holding Company (including former insurance holding companies or Small Amount and Short Term Insurance Holding Companies in the case where insurance holding companies or Small Amount and Short Term Insurance Holding Companies are no longer insurance holding companies or Small Amount and Short Term Insurance Holding Companies), or the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager, member who executes the business or liquidator of a Specified Holding Company or specified Small Amount and Short Term Insurance Holding Company (including former specified holding companies or specified Small Amount and Short Term Insurance Holding Companies in the case where specified holding companies or specified Small Amount and Short Term Insurance Holding Companies are no longer holding companies of which an Insurance Company, etc. is a Subsidiary Company) falls under any of the following items, he/she shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when a punishment shall be given for the act: 例文帳に追加

第三百三十三条　保険会社等の発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、会計監査人若しくはその職務を行う社員、清算人、第百四十四条第一項（第二百七十二条の三十第二項において準用する場合を含む。）に規定する受託会社、保険管理人、保険調査人、会社法第五百二十五条第一項（第百八十四条において準用する場合を含む。）の清算人代理、同法第五百二十七条第一項（第百八十四条において準用する場合を含む。）の監督委員、同法第五百三十三条（第百八十四条において準用する場合を含む。）の調査委員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、執行役、監査役若しくは清算人の職務を代行する者、第三百二十二条第一項第六号若しくは会社法第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、第三百二十二条第二項第三号若しくは同法第九百六十条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第三百二十八条第一項第三号若しくは同法第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者若しくは支配人、外国保険会社等の日本における代表者、清算人、第二百十一条において準用する第百四十四条第一項に規定する受託会社、保険管理人、保険調査人若しくは支配人、免許特定法人及び引受社員を日本において代表する者、外国保険会社等と第百九十条第三項の契約を締結した者、免許特定法人と第二百二十三条第三項の契約を締結した者若しくは少額短期保険業者と第二百七十二条の五第三項の契約を締結した者、機構の役員、保険議決権大量保有者（保険議決権大量保有者が保険議決権大量保有者でなくなった場合における当該保険議決権大量保有者であった者を含み、保険議決権大量保有者が法人（第二条の二第一項第一号に掲げる法人でない団体を含む。第六十五号及び第七十一号を除き、以下この項において同じ。）であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、保険主要株主若しくは少額短期保険主要株主（保険主要株主又は少額短期保険主要株主が保険主要株主又は少額短期保険主要株主でなくなった場合における当該保険主要株主又は少額短期保険主要株主であった者を含み、保険主要株主又は少額短期保険主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、特定主要株主若しくは特定少額短期主要株主（特定主要株主又は特定少額短期主要株主が保険会社等の主要株主基準値以上の数の議決権の保有者でなくなった場合における当該特定主要株主又は特定少額短期主要株主であった者を含み、特定主要株主又は特定少額短期主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、保険持株会社若しくは少額短期保険持株会社（保険持株会社又は少額短期保険持株会社が保険持株会社又は少額短期保険持株会社でなくなった場合における当該保険持株会社又は少額短期保険持株会社であった会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人又は特定持株会社若しくは特定少額短期持株会社（特定持株会社又は特定少額短期持株会社が保険会社等を子会社とする持株会社でなくなった場合における当該特定持株会社又は特定少額短期持株会社であった会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人、業務を執行する社員若しくは清算人は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、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

(5) Articles 17 to 21, Article 22 and Article 23 shall apply mutatis mutandis to Public Offering or Secondary Distribution of Securities for which Shelf Registration has been made. In this case, the term "Prospectus referred to in Article 13(1)" in Article 17 shall be deemed to be replaced with "Prospectus referred to in Article 13(1) as applied mutatis mutandis pursuant to Article 23-12(2) (including Reference Documents referenced therein)"; the terms "a Securities Registration Statement contains" and "the Securities Registration Statement" in Article 18(1) shall be deemed to be replaced with "Shelf Registration Documents, an Amended Shelf Registration Statement submitted under Article 23-4, Article 23-9(1) or Article 23-10(1) (including the cases where it is applied mutatis mutandis pursuant to Article 23-10(5)) (hereinafter referred to as an "Amended Shelf Registration Statement"), or Shelf Registration Supplements or the documents attached thereto or Reference Documents referenced in any of the foregoing (hereinafter referred to as "Shelf Registration Documents, etc.") contain" and "the Shelf Registration Documents, the Amended Shelf Registration Statement or Shelf Registration Supplements or the documents attached to the foregoing," respectively; the term "a Prospectus referred to in Article 13(1) contains" in Article 18(2) shall be deemed to be replaced with "a Prospectus referred to in Article 13(1) (including Reference Documents referenced therein) contains"; the terms "the Securities Registration Statement" and "the Prospectus" in Article 19(2) shall be deemed to be replaced with "the Shelf Registration Documents" and "the Prospectus (including Reference Documents referenced therein)," respectively; the terms "the Securities Registration Statement," "the Prospectus contains" and "Article 10(1) or Article 11(1)" and the part "from the time when the notification made under Article 4(1) or (2) for Public Offering or Secondary Distribution of the Securities comes into effect" in Article 20 shall be deemed to be replaced with "the Shelf Registration Documents," "the Prospectus (including Reference Documents referenced therein) contains," "Article 23-10(3) or Article 23-11(1)" and "from the time when the Shelf Registration Supplements relating to the Shelf Registration which was made for the Public Offering or Secondary Distribution and already came into effect are submitted," respectively; the term "a Securities Registration Statement contains" in the non-itemized part of Article 21(1) shall be deemed to be replaced with "Shelf Registration Documents contain"; the term "the Securities Registration Statement" in item (i) and (iii) of Article 21(1) shall be deemed to be replaced with "the Shelf Registration Documents, the Amended Shelf Registration Statement or Shelf Registration Supplements or the documents attached to the foregoing"; the term "a Prospectus referred to in Article 13(1) contains" of Article 21(3) shall be deemed to be replaced with "Prospectus referred to in Article 13(1) (including Reference Documents referenced therein)"; the terms "a Securities Registration Statement" and "the Securities Registration Statement" of Article 22(1) shall be deemed to be replaced with "the Shelf Registration Documents contain" and "the Shelf Registration Documents, the Amended Shelf Registration Statement or Shelf Registration Supplements or the documents attached to the foregoing," respectively; the parts "a notification made under Article 4(1) or (2) for Public Offering or Secondary Distribution of Securities was made and has come into effect," "Article 10(1) or Article 11(1)," "the Securities Registration Statement" and "the notification" of Article 23 shall be deemed to be replaced with "the fact that a Shelf Registration has come into effect and Shelf Registration Supplements relating thereto are submitted (in the case of Public Offering or Secondary Distribution of Securities referred to in Article 23-8(2), the fact that the Shelf Registration therefor has come into effect)," "Article 23-10(3) or Article 23-11(1)," "the Shelf Registration Documents" and "the Shelf Registration," respectively. 例文帳に追加

５　第十七条から第二十一条まで、第二十二条及び第二十三条の規定は、発行登録を行つた有価証券の募集又は売出しについて準用する。この場合において、第十七条中「第十三条第一項の目論見書」とあるのは「第二十三条の十二第二項において準用する第十三条第一項の目論見書（当該目論見書に係る参照書類を含む。）」と、第十八条第一項中「有価証券届出書のうちに」とあるのは「発行登録書類、第二十三条の四、第二十三条の九第一項若しくは第二十三条の十第一項（同条第五項において準用する場合を含む。）の規定による訂正発行登録書（以下「訂正発行登録書」という。）又は発行登録追補書類及びその添付書類並びにこれらの書類に係る参照書類（以下「発行登録書類等」という。）のうちに」と、「当該有価証券届出書」とあるのは「発行登録書類、訂正発行登録書又は発行登録追補書類及びこれらの添付書類」と、同条第二項中「目論見書のうちに」とあるのは「目論見書（当該目論見書に係る参照書類を含む。）のうちに」と、第十九条第二項中「有価証券届出書」とあるのは「発行登録書類等」と、「目論見書」とあるのは「目論見書（当該目論見書に係る参照書類を含む。）」と、第二十条中「有価証券届出書」とあるのは「発行登録書類等」と、「目論見書のうちに」とあるのは「目論見書（当該目論見書に係る参照書類を含む。）のうちに」と、「第四条第一項若しくは第二項の規定による届出がその効力を生じた時」とあるのは「発行登録の効力が生じており、かつ、それに係る発行登録追補書類が提出された時」と、「第十条第一項又は第十一条第一項」とあるのは「第二十三条の十第三項又は第二十三条の十一第一項」と、第二十一条第一項各号列記以外の部分中「有価証券届出書のうちに」とあるのは「発行登録書類等のうちに」と、同項第一号及び第三号中「当該有価証券届出書」とあるのは「発行登録書類、訂正発行登録書又は発行登録追補書類及びこれらの添付書類」と、同条第三項中「目論見書のうちに」とあるのは「目論見書（当該目論見書に係る参照書類を含む。）のうちに」と、第二十二条第一項中「有価証券届出書のうちに」とあるのは「発行登録書類等のうちに」と、「当該有価証券届出書」とあるのは「発行登録書類、訂正発行登録書又は発行登録追補書類及びこれらの添付書類」と、第二十三条中「第四条第一項若しくは第二項の規定による届出があり、かつ、その効力が生じたこと」とあるのは「発行登録の効力が生じており、かつ、それに係る発行登録追補書類が提出されたこと（第二十三条の八第二項の有価証券の募集又は売出しにあつては、発行登録の効力が生じていること。）」と、「第十条第一項若しくは第十一条第一項」とあるのは「第二十三条の十第三項若しくは第二十三条の十一第一項」と、「当該届出」とあるのは「当該発行登録」と、「有価証券届出書」とあるのは「発行登録書類等」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

(2) The provisions of Article 33 (excluding paragraph (11)(ii)), Article 52, Article 212 (excluding paragraph (1)(i)) and Article 578 of the Companies Act shall apply mutatis mutandis to a person who intends to become a partner of a limited liability audit corporation. In this case, the phrase "the matters listed in each item of Article 28" in Article 33(1) of the Companies Act shall be deemed to be replaced with "that property other than money may be made the object of capital contribution," the term "Article 30(1)" in the same paragraph shall be deemed to be replaced with "Article 30(1) as applied mutatis mutandis pursuant to Article 34-7(2) of the Certified Public Accountants Act," the term "Ordinance of the Ministry of Justice" in paragraph (4), paragraph (6) and paragraph (10)(ii) of the same Article shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "matters listed in each item of Article 28" in paragraph (7) and paragraph (8) of the same Article shall be deemed to be replaced with "the value of property other than money," the phrase "under Item 1 and Item 2 of Article 28" in paragraph (10)(i) of the same Article shall be deemed to be replaced with "other than money," the phrase "Matters listed in Item 1 and Item 2 of such Article" in the same item shall be deemed to be replaced with "The value of said property other than money," the phrase "Matters listed in Item 1 and Item 2 of Article 28 with respect to" in item (ii) of the same paragraph shall be deemed to be replaced with "The value of," the phrase "Matters listed in Item 1 and Item 2 of Article 28" in item (iii) of the same paragraph shall be deemed to be replaced with "The value of said property other than money," the term "An incorporator" in paragraph (11)(i) of the same Article shall be deemed to be replaced with "A person who intends to become a partner of a limited liability audit corporation," the phrase "A Director at Incorporation (referring to a Director at Incorporation prescribed in Article 38(1)) or an Auditor at Incorporation (referring to an Auditor at Incorporation prescribed in Paragraph 2(ii) of such Article)" in item (iii) of the same paragraph shall be deemed to be replaced with "A partner of a limited liability audit corporation," the phrase "the value of the Properties Contributed in Kind at formation of a Stock Company is substantially short of the value specified or recorded in the articles of incorporation with respect to such Properties Contributed in Kind" in Article 52(1) of the same Act shall be deemed to be replaced with "the value of the property other than money that has been made the object of capital contribution is substantially short of the value specified or recorded in the articles of incorporation with respect to such property other than money," the term "Directors at Incorporation" in the same paragraph and paragraph (2) of the same Article shall be deemed to be replaced with "partners of the limited liability audit corporation," the term "Properties Contributed in Kind" in the same paragraph shall be deemed to be replaced with "property other than money," the phrase "matters listed in Item 1 or Item 2 of Article 28" in item (i) of the same paragraph shall be deemed to be replaced with "property other than money," the term "Article 33(10)(iii)" in paragraph (3) of the same Article shall be deemed to be replaced with "Article 33(10)(iii) as applied mutatis mutandis pursuant to Article 34-23(2) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in Article 212 of the same Act shall be deemed to be replaced with "property other than money," the phrase "a shareholder of the Shares for Subscription pursuant to the provisions of Article 209" in paragraph (1)(ii) of the same Article shall be deemed to be replaced with "partner," the phrase "provided for under Article 199(1)(iii)" in the same item shall be deemed to be replaced with "of property other than money," the phrase "prescribed under Article 199(1)(iii)" in paragraph (2) of the same Article shall be deemed to be replaced with "of property other than money," the phrase "his/her application for subscription for Shares for Subscription or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her capital contribution" and the phrase "In cases where a Membership Company to be incorporated is a Limited Liability Company" in Article 578 of the same Act shall be deemed to be replaced with "In the case of incorporating a limited liability audit corporation," and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加

２　会社法第三十三条（第十一項第二号を除く。）、第五十二条、第二百十二条（第一項第一号を除く。）及び第五百七十八条の規定は、有限責任監査法人の社員になろうとする者について準用する。この場合において、同法第三十三条第一項中「第二十八条各号に掲げる事項についての」とあるのは「金銭以外の財産を出資の目的とする」と、「第三十条第一項」とあるのは「公認会計士法第三十四条の七第二項において準用する第三十条第一項」と、同条第四項、第六項及び第十項第二号中「法務省令」とあるのは「内閣府令」と、同条第七項及び第八項中「第二十八条各号に掲げる事項」とあるのは「金銭以外の財産の価額」と、同条第十項第一号中「第二十八条第一号及び第二号」とあるのは「金銭以外」と、「同条第一号及び第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同項第二号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「価額」と、同項第三号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同条第十一項第一号中「発起人」とあるのは「有限責任監査法人の社員になろうとする者」と、同項第三号中「設立時取締役（第三十八条第一項に規定する設立時取締役をいう。）又は設立時監査役（同条第二項第二号に規定する設立時監査役をいう。）」とあるのは「有限責任監査法人の社員」と、同法第五十二条第一項中「現物出資財産等の価額が当該現物出資財産等」とあるのは「出資の目的とされた金銭以外の財産の価額が当該金銭以外の財産」と、同項及び同条第二項中「設立時取締役」とあるのは「有限責任監査法人の社員」と、同項中「現物出資財産等」とあるのは「金銭以外の財産」と、同項第一号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「金銭以外の財産」と、同条第三項中「第三十三条第十項第三号」とあるのは「公認会計士法第三十四条の二十三第二項において準用する第三十三条第十項第三号」と、同法第二百十二条中「現物出資財産」とあるのは「金銭以外の財産」と、同条第一項第二号中「第二百九条の規定により募集株式の株主」とあるのは「社員」と、「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第二項中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、「募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資」と、同法第五百七十八条中「設立しようとする持分会社が合同会社である場合」とあるのは「有限責任監査法人を設立しようとする場合」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

(3) If the employment insurance rate has been modified pursuant to the provision of paragraph (1), with regard to the application of Article 19 of the New Collection Act to the business operators who are required to submit the notification pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification) and to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (3) in the same year (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same paragraph occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the declaration form...the following", the term "the following insurance year" with "the insurance year following the insurance year starting on April 1, 2006", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "employed during such insurance year" with "employed during the insurance year starting on April 1, 2006", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of establishment of the insurance relation in the midst of an insurance year or extinction of the insurance relation in the midst of the insurance year starting on April 1, 2007", the term "during such insurance year" with "during the insurance year in which such insurance relation is established or becomes extinct", the term "the general insurance premiums...and...for such insurance year" in item (ii)(a) of the same paragraph with "the general insurance premiums...and...for the insurance year starting on April 1, 2006", the term "and...for such insurance year" in item (ii)(c) of the same paragraph with "and...for the insurance year starting on April 1, 2006", the term "for such insurance year" in item (iii) of the same paragraph with "for the insurance year starting on April 1, 2006", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification", and the term "the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

３　第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム

(2) The provision of Article 271-27 shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider, any Subsidiary, etc. of the Small Amount and Short Term Insurance Holding Company (referring to a Subsidiary Company or any other person to be prescribed by a Cabinet Office Ordinance as a juridical person whose management is controlled by the Small Amount and Short Term Insurance Holding Company; hereinafter the same shall apply in this Article), or any subcontractor of the Small Amount and Short Term Insurance Holding Company; the provision of Article 271-28, paragraph (1) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider; the provisions of Article 271-28, paragraphs (2) and (4) shall apply mutatis mutandis to any Subsidiary, etc. or subcontractor of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-28, paragraph (3) shall apply mutatis mutandis to the personnel who make an entry, ask questions or conduct inspection under those provisions; the provision of Article 271-29, paragraph (1) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-29, paragraph (2) shall apply mutatis mutandis to the subsidiary Small Amount and Short Term Insurance Provider of a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-30 shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company or a subsidiary small amount and short term insurance provider of a Small Amount and Short Term Insurance Holding Company. In this case, the term "Article 128, paragraph (1)" in Article 271-27, paragraph (1) shall be deemed to be replaced with "Article 272-22, paragraph (1)"; the term "Article 129, paragraph (1)" in Article 271-28, paragraphs (1) and (2) shall be deemed to be replaced with "Article 272-23, paragraph (1)"; the terms "authorization given to the Insurance Holding Company under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)," "authorization set forth in Article 271-18, paragraph (1)" and "said authorization" in Article 271-30, paragraph (1) shall be deemed to be replaced with "approval given to the Insurance Holding Company under Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)," "approval set forth in Article 272-35, paragraph (1)" and "said approval," respectively; the term "authorization set forth in Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)" in Article 271-30, paragraph (2) shall be deemed to be replaced with "approval set forth in Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)"; the term "Article 271-10, paragraph (2)" in Article 271-30, paragraph (3) shall be deemed to be replaced with "Article 272-31, paragraph (2)"; the term "authorization set forth in Article 271-18, paragraph (1)" in Article 271-30, paragraph (4), items (i) and (ii) shall be deemed to be replaced with "approval set forth in Article 272-35, paragraph (1)"; the term "Article 271-18, paragraph (3) without the authorization set forth in the proviso thereto" in Article 271-30, paragraph (4), item (iii) shall be deemed to be replaced with "Article 272-35, paragraph (3) without the approval set forth in the proviso thereto"; and the term "authorization under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)" in Article 271-30, paragraph (4), item (iv) shall be deemed to be replaced with "approval under Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)." 例文帳に追加

２　第二百七十一条の二十七の規定は少額短期保険業者を子会社とする少額短期保険持株会社、当該少額短期保険持株会社の子法人等（子会社その他当該少額短期保険持株会社がその経営を支配している法人として内閣府令で定めるものをいう。以下この条において同じ。）又は当該少額短期保険持株会社から業務の委託を受けた者について、第二百七十一条の二十八第一項の規定は少額短期保険業者を子会社とする少額短期保険持株会社について、同条第二項及び第四項の規定は少額短期保険持株会社の子法人等又は当該少額短期保険持株会社から業務の委託を受けた者について、同条第三項の規定はこれらの規定による立入り、質問又は検査をする職員について、第二百七十一条の二十九第一項の規定は少額短期保険持株会社について、同条第二項の規定は少額短期保険持株会社の子会社である少額短期保険業者について、第二百七十一条の三十の規定は少額短期保険持株会社又は少額短期保険持株会社の子会社である少額短期保険業者について、それぞれ準用する。この場合において、第二百七十一条の二十七第一項中「第百二十八条第一項」とあるのは「第二百七十二条の二十二第一項」と、第二百七十一条の二十八第一項及び第二項中「第百二十九条第一項」とあるのは「第二百七十二条の二十三第一項」と、第二百七十一条の三十第一項中「第二百七十一条の十八第一項若しくは第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項若しくは第三項ただし書の承認」と、「同条第一項の認可」とあるのは「同条第一項の承認」と、「当該認可」とあるのは「当該承認」と、同条第二項中「第二百七十一条の十八第一項又は第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項又は第三項ただし書の承認」と、同条第三項中「第二百七十一条の十第二項」とあるのは「第二百七十二条の三十一第二項」と、同条第四項第一号及び第二号中「第二百七十一条の十八第一項の認可」とあるのは「第二百七十二条の三十五第一項の承認」と、同項第三号中「第二百七十一条の十八第三項ただし書の認可」とあるのは「第二百七十二条の三十五第三項ただし書の承認」と、同項第四号中「第二百七十一条の十八第一項又は第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項又は第三項ただし書の承認」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

Article 94 (1) The provisions of the main clause of Article 300, Article 303, paragraph (2), Article 304, the main clause of Article 305, paragraph (1), Article 305, paragraph (4), Article 306 (excluding paragraph (2) and paragraph (4)), Article 307, Article 308 (excluding the proviso to paragraph (1)), Article 310, and Article 313 through Article 318 (excluding paragraph (3)) inclusive of the Companies Act shall apply mutatis mutandis to an Investors' meeting. In this case, the term "the preceding Article" in the main clause of Article 300 of that Act shall be deemed to be replaced with "Article 91, paragraph (1) through paragraph (3) of the Investment Corporations Act," the phrase "Notwithstanding the provisions of the preceding paragraph, at a Company with a Board of Directors" in Article 303, paragraph (2) of the Companies Act shall be deleted, the phrase "the votes of all shareholders" in that paragraph shall be deemed to be replaced with "Issued Investment Equity," the phrase "or not less than three hundred (or, in cases where lesser number is prescribed in the articles of incorporation, such number of) votes of all shareholder" in that paragraph shall be deleted, the phrase "only shareholders" in that paragraph shall be deemed to be replaced with "the Investors," the term "Shareholders" in the main clause of Article 305, paragraph (1) of that Act shall be deemed to be replaced with "Investors who continually held not less than one-hundredth (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period)," the phrase "shareholders be notified of" in that paragraph shall be deleted, the phrase "(or, in cases where a notice pursuant to paragraph (2) or paragraph (3) of Article 299 is to be given, such summary be specified or recorded in that notice)" in that paragraph shall be deemed to be replaced with "shall be stated or recorded in the notice under Article 91, paragraph (1) or paragraph (2) of the Investment Corporations Act," the phrases "who hold" and "the votes of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved in the shareholders meeting)" in Article 306, paragraph (1) of the Companies Act shall be deemed to be replaced with "who continually held" and "the Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period)" respectively, the term "the court" in Article 306, paragraph (1), paragraph (3), paragraph (5), and paragraph (6), Article 307, paragraph (1) and paragraph (2), and Article 318, paragraph (5) of the Companies Act shall be deemed to be replaced with "the Prime Minister," the term "Article 299(3)" in Article 310, paragraph (4) of the Companies Act shall be deemed to be replaced with "Article 91, paragraph (2) of the Investment Corporations Act," the term "Article 297" in Article 316, paragraph (2) of the Companies Act shall be deemed to be replaced with "Article 297, paragraph (1) and paragraph (4) as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Investment Corporations Act," the phrase "Article 298 and Article 299" in Article 317 of the Companies Act shall be deemed to be replaced with "Article 90-2, paragraph (1) and Article 91, paragraph (1) through paragraph (3) 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

第九十四条　会社法第三百条本文、第三百三条第二項、第三百四条、第三百五条第一項本文及び第四項、第三百六条（第二項及び第四項を除く。）、第三百七条、第三百八条（第一項ただし書を除く。）、第三百十条並びに第三百十三条から第三百十八条（第三項を除く。）までの規定は、投資主総会について準用する。この場合において、同法第三百条本文中「前条」とあるのは「投資法人法第九十一条第一項から第三項まで」と、同法第三百三条第二項中「前項の規定にかかわらず、取締役会設置会社においては、総株主の議決権」とあるのは「発行済投資口」と、「議決権又は三百個（これを下回る数を定款で定めた場合にあっては、その個数）以上の議決権」とあるのは「口数の投資口」と、「株主に限り」とあるのは「投資主は」と、同法第三百五条第一項本文中「株主は」とあるのは「発行済投資口の百分の一（これを下回る割合を規約で定めた場合にあっては、その割合）以上の口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する投資主は」と、「株主に通知すること（第二百九十九条第二項又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）」とあるのは「投資法人法第九十一条第一項又は第二項の通知に記載し、又は記録すること」と、同法第三百六条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権」とあるのは「発行済投資口」と、「議決権を有する」とあるのは「口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する」と、同条第一項、第三項、第五項及び第六項並びに同法第三百七条第一項及び第二項並びに第三百十八条第五項中「裁判所」とあるのは「内閣総理大臣」と、同法第三百十条第四項中「第二百九十九条第三項」とあるのは「投資法人法第九十一条第二項」と、同法第三百十六条第二項中「第二百九十七条」とあるのは「投資法人法第九十条第三項において準用する第二百九十七条第一項及び第四項」と、同法第三百十七条中「第二百九十八条及び第二百九十九条」とあるのは「投資法人法第九十条の二第一項及び第九十一条第一項から第三項まで」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 183 (1) The provisions of Article 1-3 to Article 5 inclusive (Registry Office; Delegation of Affairs; Suspension of Affairs; Registrar; Disqualification of Registrar), Article 7 to Article 15 inclusive (Prohibition on Carrying Out of Registries and Other Documents; Loss and Restoration of Registries; Prevention of Loss of Registry, etc.; Issuance of Certificate of Registered Matters; Issuance of Documents Specifying Extract of Matters Registered; Inspection of Annexed Documents; Certificate of Seal Impression; Certification of Matters Required for Verification of Measures to Identify the Creator of Electromagnetic Records and Other Matters; Fees; Registration Upon Application by Party; Registration upon Commission), Article 17 to Article 27 inclusive (Method of Application for Registration; Document to Be Attached to Written Application; Electromagnetic Records to be Attached to Written Application; Submission of Seal Impression; Acceptance of Applications; Receipt; Order of Registration; Identity Confirmation by Registrar; Dismissal of Application; Registration to Be Made After Lapse of Period for Filing Action; Change in Administrative Zone, etc.; Prohibition on Registration of Identical Trade Name at Same Location), Article 33 (Cancellation of Registration of Trade Name), Article 34 (Registration of Trade Name of Company), Article 44 and Article 45 (Registration of Company's Manager), Article 46 (excluding paragraph (4)) (General Rules on Documents to be Attached), Article 47(1) (Registration of Incorporation), Article 48 to Article 55 inclusive (Registration to Be Made at Location of Branch Office; Registration of Relocation of Head Office; Registration of Change of Directors and Other Officers; Registration of Change of Person Who is to Temporarily Perform Duties of Accounting Auditors), Article 64 (Registration of Change Due to Share Option Issue), Article 71 (Registration of Dissolution), Article 73 to Article 75 inclusive (Registration of Liquidator; Registration of Change Related to Liquidator; Registration of Completion of Liquidation), and Article 132 to Article 148 inclusive (Correction; Application for Cancellation; Ex Officio Cancellation; Exclusion from Application of the Administrative Procedure Act; Exclusion from Application of the Act on Access Information Held by Administrative Organs; Exclusion from the Application of the Act on the Protection of Personal Information Held by Administrative Organs; Request for Review; Handling of Request for Review Case; Exclusion from Application of the Administrative Appeal Act; Delegation to Ordinance of the Ministry) of the Commercial Registration Act (Act No. 125 of 1963) shall apply mutatis mutandis to the registration of a Specific Purpose Company. In this case, the phrases "to Article 50 inclusive (including the cases where they are applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118)" and "Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92, Article 132" in Article 15 of that Act shall be deemed to be replaced with "to Article 50 inclusive" and "Article 132," respectively, the phrase "a document evidencing authority delegated to a privately appointed agent or a transferor's written approval prescribed in Article 30, paragraph (2) or Article 31, paragraph (2)" in Article 24(vii) of that Act shall be deemed to be replaced with "a document evidencing authority delegated to a privately appointed agent," the term "company registry" in Article 34(1) of that Act shall be deemed to be replaced with "Specific Purpose Company Registry," the phrase "the items of Article 930, paragraph (2) of the Companies Act" in Article 48(2) of the Commercial Registration Act shall be deemed to be replaced with "the items of Article 930(2) of the Companies Act as applied mutatis mutandis pursuant to Article 22(4) of the Act on Securitization of Assets (hereinafter referred to as the 'Asset Securitization Act')," the phrase ", representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)" in Article 54(1) of the Commercial Registration Act shall be deemed to be replaced with "or representative director," the phrases "Article 333, paragraph (1) of the Companies Act" and "Article 337, paragraph (1) of said Act" in Article 54(2)(iii) of the Commercial Registration Act shall be deemed to be replaced with "Article 71(1) of the Asset Securitization Act" and "Article 73(1) of the Asset Securitization Act," respectively, the phrase "Article 346, paragraph (4) of the Companies Act" in Article 55(1) of the Commercial Registration Act shall be deemed to be replaced with "Article 76(4) of the Asset Securitization Act," the phrases "Article 478, paragraph (1), item (i) of the Companies Act" and "Article 483, paragraph (4) of said Act" in Article 71(3) of the Commercial Registration Act shall be deemed to be replaced with "Article 167(1)(i) of the Asset Securitization Act" and "Article 171(4) of the Asset Securitization Act," respectively, the phrase "Article 478, paragraph (1), item (ii) or (iii) of the Companies Act" in Article 73(2) of the Commercial Registration Act shall be deemed to be replaced with "Article 167(1)(ii) or (iii) of the Asset Securitization Act," the phrase "Article 928, paragraph (1), item (ii) of the Companies Act" in Article 73(3) and Article 74(1) of the Commercial Registration Act shall be deemed to be replaced with "Article 928(1)(ii) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act," the phrase "Article 507, paragraph (3) of the Companies Act" in Article 75 of the Commercial Registration Act shall be deemed to be replaced with "Article 507(3) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百八十三条　商業登記法（昭和三十八年法律第百二十五号）第一条の三から第五条まで（登記所、事務の委任、事務の停止、登記官、登記官の除斥）、第七条から第十五条まで（登記簿等の持出禁止、登記簿の滅失と回復、登記簿等の滅失防止、登記事項証明書の交付等、登記事項の概要を記載した書面の交付、附属書類の閲覧、印鑑証明、電磁的記録の作成者を示す措置の確認に必要な事項等の証明、手数料、当事者申請主義、嘱託による登記）、第十七条から第二十七条まで（登記申請の方式、申請書の添付書面、申請書に添付すべき電磁的記録、印鑑の提出、受付、受領証、登記の順序、登記官による本人確認、申請の却下、提訴期間経過後の登記、行政区画等の変更、同一の所在場所における同一の商号の登記の禁止）、第三十三条（商号の登記の抹消）、第三十四条（会社の商号の登記）、第四十四条、第四十五条（会社の支配人の登記）、第四十六条（第四項を除く。）（添付書面の通則）、第四十七条第一項（設立の登記）、第四十八条から第五十五条まで（支店所在地における登記、本店移転の登記、取締役等の変更の登記、一時会計監査人の職務を行うべき者の変更の登記）、第六十四条（株主名簿管理人の設置による変更の登記）、第七十一条（解散の登記）、第七十三条から第七十五条まで（清算人の登記、清算人に関する変更の登記、清算結了の登記）及び第百三十二条から第百四十八条まで（更正、抹消の申請、職権抹消、行政手続法の適用除外、行政機関の保有する情報の公開に関する法律の適用除外、行政機関の保有する個人情報の保護に関する法律の適用除外、審査請求、審査請求事件の処理、行政不服審査法の適用除外、省令への委任）の規定は、特定目的会社に関する登記について準用する。この場合において、同法第十五条中「第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）」とあるのは「第五十条まで」と、「第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条、第百三十二条並びに」とあるのは「第百三十二条及び」と、同法第二十四条第七号中「書面若しくは第三十条第二項若しくは第三十一条第二項に規定する譲渡人の承諾書」とあるのは「書面」と、同法第三十四条第一項中「会社の登記簿」とあるのは「特定目的会社登記簿」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第二十二条第四項において準用する会社法第九百三十条第二項各号」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「取締役、監査役又は代表取締役」と、同条第二項第三号中「会社法第三百三十三条第一項」とあるのは「資産流動化法第七十一条第一項」と、「同法第三百三十七条第一項」とあるのは「資産流動化法第七十三条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「資産流動化法第七十六条第四項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「資産流動化法第百六十七条第一項第一号」と、「同法第四百八十三条第四項」とあるのは「資産流動化法第百七十一条第四項」と、同法第七十三条第二項中「会社法第四百七十八条第一項第二号又は第三号」とあるのは「資産流動化法第百六十七条第一項第二号又は第三号」と、同条第三項及び同法第七十四条第一項中「会社法第九百二十八条第一項第二号」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第九百二十八条第一項第二号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第五百七条第三項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 184 The provisions of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) and Article 541) (Special Liquidations), Part VII, Chapter II, Section 4 (Lawsuits over Special Liquidations), Part VII, Chapter III, Sections 1 (excluding Article 868, paragraphs (2) to (5) inclusive and Article 870 to 874 inclusive) (General Provisions) and 3 (excluding Article 879, Article 880, and Article 898, paragraphs (1), (2) and (5)) (Special Provisions on Special Liquidation Procedure), and Article 938, paragraphs (1) to (5) inclusive (Commissioned Registration by Judgment Concerning Special Liquidations) of the Companies Act shall apply mutatis mutandis to a Liquidation Mutual Company. In this case, the term "shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the voting rights held by all of the shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) (Order to investigate) of that Act shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of the Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation)"; the term "assigned claims owed by the Liquidating Stock Company or shares in" in Article 532, paragraph (2) (Remunerations of Supervisors) of that Act shall be deemed to be replaced with "acquire any claim against"; the term "Chapter VII (excluding Article 467, paragraph (1), item (v))" in Article 536, paragraph (3) (Restrictions on Assignment of Business) of that Act shall be deemed to be replaced with "Article 62-2 of the Insurance Business Act"; and the term "Article 492, paragraph (1)" in Article 562 (Report to Creditors' Meeting of Outcome of Investigations by Liquidators) of that Act shall be deemed to be replaced with "Article 492, paragraph (1) as applied mutatis mutandis pursuant to Article 180-17 of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第百八十四条　会社法第二編第九章第二節（第五百二十二条第三項及び第五百四十一条を除く。）（特別清算）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）及び第三節（第八百七十九条、第八百八十条並びに第八百九十八条第一項第二号及び第五項を除く。）（特別清算の手続に関する特則）並びに第九百三十八条第一項から第五項まで（特別清算に関する裁判による登記の嘱託）の規定は、清算相互会社について準用する。この場合において、同法第五百二十二条第一項（調査命令）中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「社員総数の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員若しくは三千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）で六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続いて社員である者」と、同法第五百三十二条第二項（監督委員の報酬等）中「債権又は清算株式会社の株式」とあるのは「債権」と、同法第五百三十六条第三項（事業の譲渡の制限等）中「第七章（第四百六十七条第一項第五号を除く。）」とあるのは「保険業法第六十二条の二」と、同法第五百六十二条（清算人の調査結果等の債権者集会に対する報告）中「第四百九十二条第一項」とあるのは「保険業法第百八十条の十七において準用する第四百九十二条第一項」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

6. We commit to pursuing the reform of the financial sector. Despite good progress, significant work remains. We will implement fully the Basel III new standards for banks within the agreed timelines while taking due account of the agreed observation periods and review clauses in respect of the liquidity standards. Likewise, we will implement in an internationally consistent and non-discriminatory way the FSB's recommendations on OTC derivatives and on reducing reliance on credit rating agencies' ratings. We look forward to the completion by the next Leaders' Summit of the following ongoing work on systemically important financial institutions as scheduled in the FSB work program for 2011: determination of Global-systemically important financial institutions by FSB and national authorities based on indicative criteria, a comprehensive multi-pronged framework with more intensive supervisory oversight; effective resolution capacity including in a cross-border context; higher loss absorbency measures through a menu of viable alternatives that may include, depending on national circumstances, capital surcharges, contingent capital and bail-in instruments ; and other supplementary requirements as determined by the national authorities including systemic levies. Once the framework initially applicable to G-SIFIs is agreed, we will move expeditiously to cover all SIFIs. We look forward to the reports to be finalized by the BIS, IMF and FSB on macro-prudential frameworks and by the FSB, IMF and World Bank with input of national authorities on financial stability issues in emerging market and developing economies by our October meeting. We look forward to the recommendations that the FSB will prepare by mid-2011 on regulation and oversight of the shadow banking system to efficiently address the risks, notably of arbitrage, associated with shadow banking and its interactions with the regulated banking system. We call on IOSCO to develop by mid-2011 recommendations to promote markets' integrity and efficiency notably to mitigate the risks created by the latest technological developments. We also call on the FSB to bring forward for our next meeting comprehensive proposals to strengthen its governance, resources and outreach. We urge all jurisdictions to fully implement the FSB principles and standards on sounder compensation practices agreed by the G20 Leaders in Pittsburgh and call on the FSB to undertake ongoing monitoring in this area and look forward to receiving the results of a second thorough FSB peer review midyear to identify remaining gaps. We call on the OECD, the FSB and other relevant international organizations to develop common principles on consumer protection in the field of financial services by our October meeting. We reaffirm our commitment to more effective oversight and supervision, including regular stress testing of banks building on the Basel committee's principles. 例文帳に追加

6. 我々は、金融セクター改革を続けることにコミットしている。良い進捗はあったものの、まだ多くの作業が残っている。我々は、流動性基準について合意した観察期間と見直し条項を十分に考慮しつつ、合意した期限内に銀行に対するバーゼルⅢの新たな基準を完全に実施する。同様に、我々は、国際的に整合的かつ無差別な方法で、店頭デリバティブや信用格付会社の格付への依存抑制に関する FSB 提言を実施する。我々は、2011 年の FSB 作業計画において予定されている、システム上重要な金融機関に関し進行中の以下の作業を次回のサミットまでに完了することを期待している：指標となる基準を基にした、FSB 及び各国当局によるグローバルなシステム上の重要性を有する金融機関の決定/より密度の高い監督・監視、クロスボーダーの文脈も含めた実効的な破綻処理能力、各国の状況に応じて追加的な資本賦課・コンティンジェントキャピタル・ベイルイン条項付き債務を含み得る実行可能な選択肢のメニューを通じたより高い損失吸収力のための措置、負担金を含めた各国当局が決定するその他の補完的な措置、を含む包括的かつ多角的な枠組み。当初 G-SIFIs に適用される枠組みに合意したところで、我々は全ての SIFIs をカバーすべく速やかに動く。我々は、BIS、IMF 及び FSB によるマクロ健全性の枠組みについての報告、FSB、IMF 及び世界銀行が各国当局からのインプットを受けてまとめる新興市場・途上国における金融の安定に関する課題についての報告、の 2 つの報告が 10 月の会合までに最終化されることを期待している。我々は、シャドーバンキング及びシャドーバンキングと規制された銀行システムとの相互関係に伴うリスク、とりわけ裁定行為のリスクに実効的に対処するため、FSB が 2011 年半ばまでに策定することになっているシャドーバンキングシステムの規制及び監視に関する提言に期待している。我々は、IOSCO に対し、特に最新の技術発展がもたらすリスクを抑制するために市場の健全性及び効率性を促進する提言を 2011 年半ばまでに策定するよう求める。我々はまた、FSB に対し、FSB のガバナンス、リソース、アウトリーチを強化するための包括的な提言を次回の会合のために提出するよう求める。我々は、ピッツバーグにおいて G20 首脳により合意されたより健全な報酬慣行に関する FSB 原則及び基準を全ての国・地域が完全に実施するよう促し、FSB にこの分野における継続的なモニタリングの実施を求め、残っているギャップを特定するための徹底した第 2 回 FSB ピア・レビューの結果を本年半ばまでに受け取ることを期待している。我々は、OECD、FSB 及びその他関係する国際機関に対し、金融サービス分野における消費者保護についての共通原則を 10 月の会合までに策定するよう求める。我々は、バーゼル委員会の原則に基づく銀行の定期的なストレステストを含む、より実効的な監視・監督にコミットすることを再確認する。 - 財務省

Article 14 (1) The provisions of Article 4 and Article 8, and such parts of the provisions of Article 5, Article 6, and Article 9 to the preceding Article that pertain to the assignment of a claim, shall apply, in case where a juridical person has created a pledge on a claims, to a registration of creation of pledge recorded in a claim assignment registration file with regard to the creation of said pledge (hereinafter referred to as a "Registration of Creation of Pledge"). In this case: in the title of Article 4 and paragraph (1), paragraph (2) and paragraph (4) of said Article, and Article 10, paragraph (1), item (i) and item (ii), the phrase "assignment of (a/the) claim" shall be deemed to be replaced with "creation of (a/the) pledge"; in Article 4, paragraph (1), the phrase "registration of assignment" shall be deemed to be replaced with "Registration of Creation of Pledge"; in the provisions of Article 4, paragraph (1) to paragraph (3), the phrase "obligor of the claim" shall be deemed to be replaced with "obligor of the claim on which the pledge is created"; in Article 4, paragraph (1) and Article 8, paragraph (5), the term "Article 467 of the Civil Code" shall be deemed to be replaced with "Article 467 of the Civil Code, which shall govern pursuant to the provision of Article 364 of said Code"; in Article 4, paragraph (2) and paragraph (4), Article 5, paragraph (1) and paragraph (2), Article 6, the title of Article 8 and paragraph (4) and paragraph (5) of said Article, Article 9, paragraph (1), Article 10, paragraph (1) and paragraph (3), and Article 12, paragraph (2), the phrase "registration of assignment of claims" shall be deemed to be replaced with "Registration of Creation of Pledge"; in Article 4, paragraph (2), the phrase "such assignment" shall be deemed to be replaced with "such creation of pledge"; in Article 4, paragraph (2) to paragraph (4), Article 5, paragraph (2), Article 8, paragraph (2), Article 9, paragraph (1), Article 10, paragraph (1), Article 11, paragraph (2), item (i) and item (iv), and Article 12, paragraph (3), the term "assignor" shall be deemed to be replaced with "pledgor"; in Article 4, paragraph (2) to paragraph (4), Article 8, paragraph (2), paragraph (4) and paragraph (5), Article 9, paragraph (1), Article 10, paragraph (1), and Article 11, paragraph (2), item (i), the term "assignee" shall be deemed to be replaced with "pledgee"; the phrase "Article 7 to Article 11, and Article 12, paragraph (2)" in Article 5, paragraph (1), and the phrase "the following Article to Article 11, and Article 12, paragraph (2)" in Article 6, item (i) shall be deemed to be replaced with "the provisions of Article 8 to Article 11, and Article 12, paragraph (2), which are applied mutatis mutandis pursuant to Article 14"; in Article 5, paragraph (2) and Article 6, item (ii), the phrase "Article 12, paragraph (1) and paragraph (3), and Article 13, paragraph (1)" shall be deemed to be replaced with "Article 12, paragraph (1) and paragraph (3), and Article 13, paragraph (1), which are applied mutatis mutandis pursuant to Article 14, paragraph (1)"; in Article 8, paragraph (2), the phrase "registration of assignment of claims" shall be deemed to be replaced with "Registration of Creation of Pledge"; in Article 8, paragraph (2), item (ii) and item (v) and Article 9, paragraph (2), item (i), the phrase "registration regarding the registration of assignment of claims" shall be deemed to be replaced with "registration regarding the Registration of Creation of Pledge"; in Article 8, paragraph (2), item (ii), the phrase "the cause of registration regarding the registration of assignment of claims and the date thereof" shall be deemed to be replaced with "the cause of registration regarding the Registration of Creation of Pledge and the date thereof, and the amount or value of the claim secured"; in Article 8, paragraph (2), item (iii) and item (iv), Article 8, paragraph (3), item (i), paragraph (4) and paragraph (5), Article 10, paragraph (1), item (iii) and paragraph (3), and Article 11, paragraph (2), item (i), item (iii) and item (iv), the term "assigned claim" shall be deemed to be replaced with "claim on which the pledge is created"; in Article 8, paragraph (2), item (iii), the phrase "assigning a claim" shall be deemed to be replaced with "creating a pledge on a claim"; in Article 8, paragraph (4) and paragraph (5), the phrase "further assigned" shall be deemed to be replaced with "further created a pledge on"; in Article 8, paragraph (5), the phrase "Article 467 of the Civil Code" shall be deemed to be replaced with "Article 467 of the Civil Code, which shall govern pursuant to the provision of Article 364 of said Code"; in Article 9, paragraph (2) and Article 10, paragraph (2), the phrase "pertaining to the registration of assignment of claims" shall be deemed to be replaced with "pertaining to the Registration of Creation of Pledge"; in Article 10, paragraph (2), item (i), the phrase "registration of assignment of claims" shall be deemed to be replaced with "Registration of Creation of Pledge"; and in Article 11, paragraph (2), the phrase "assignment of a claim" shall be deemed to be replaced with "creation of a pledge." 例文帳に追加

第十四条　第四条及び第八条の規定並びに第五条、第六条及び第九条から前条までの規定中債権の譲渡に係る部分は、法人が債権を目的として質権を設定した場合において、当該質権の設定につき債権譲渡登記ファイルに記録された質権の設定の登記（以下「質権設定登記」という。）について準用する。この場合において、第四条の見出し並びに同条第一項、第二項及び第四項並びに第十条第一項第一号及び第二号中「債権の譲渡」とあるのは「質権の設定」と、第四条第一項中「譲渡の登記」とあるのは「質権の設定の登記」と、同項から同条第三項までの規定中「債権の債務者」とあるのは「質権の目的とされた債権の債務者」と、同条第一項及び第八条第五項中「民法第四百六十七条」とあるのは「民法第三百六十四条の規定によりその規定に従うこととされる同法第四百六十七条」と、第四条第二項及び第四項、第五条第一項及び第二項、第六条、第八条の見出し並びに同条第四項及び第五項、第九条第一項、第十条第一項及び第三項並びに第十二条第二項中「債権譲渡登記」とあるのは「質権設定登記」と、第四条第二項中「その譲渡」とあるのは「その質権の設定」と、同項から同条第四項まで、第五条第二項、第八条第二項、第九条第一項、第十条第一項、第十一条第二項第一号及び第四号並びに第十二条第三項中「譲渡人」とあるのは「質権設定者」と、第四条第二項から第四項まで、第八条第二項、第四項及び第五項、第九条第一項、第十条第一項並びに第十一条第二項第一号中「譲受人」とあるのは「質権者」と、第五条第一項中「第七条から第十一条まで及び第十二条第二項」とあり、第六条第一号中「次条から第十一条まで及び第十二条第二項」とあるのは「第十四条において準用する第八条から第十一条まで及び第十二条第二項の規定」と、第五条第二項及び第六条第二号中「第十二条第一項及び第三項並びに第十三条第一項」とあるのは「第十四条第一項において準用する第十二条第一項及び第三項並びに第十三条第一項の規定」と、第八条第二項中「債権譲渡登記は」とあるのは「質権設定登記は」と、同項第二号及び第五号並びに第九条第二項第一号中「債権譲渡登記の」とあるのは「質権設定登記の」と、第八条第二項第二号中「登記原因及びその日付」とあるのは「登記原因及びその日付並びに被担保債権の額又は価格」と、同項第三号及び第四号、同条第三項第一号、第四項及び第五項、第十条第一項第三号及び第三項並びに第十一条第二項第一号、第三号及び第四号中「譲渡に係る債権」とあるのは「質権の目的とされた債権」と、第八条第二項第三号中「譲渡する」とあるのは「目的として質権を設定する」と、同条第四項及び第五項中「譲渡をし」とあるのは「質権を設定し」と、同項中「同法第四百六十七条」とあるのは「同法第三百六十四条の規定によりその規定に従うこととされる同法第四百六十七条」と、第九条第二項及び第十条第二項中「債権譲渡登記に」とあるのは「質権設定登記に」と、同項第一号中「債権譲渡登記を」とあるのは「質権設定登記を」と、第十一条第二項中「債権の譲渡に」とあるのは「質権の設定に」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

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out 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) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "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

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定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とみなされた当該特定外国子会社等に係る外国法人税の額で同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による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国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当該特定外国子会社等に係る外国法人税の額で同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による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該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特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国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特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「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、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」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」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "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

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該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同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定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とみなされた当該特定外国子会社等に係る外国法人税の額で同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による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同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による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該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特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「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、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」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」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム