「base-case」に関連した英語例文の一覧と使い方(65ページ目) - Weblio英語例文検索

The radio terminal 22 that is connectable to each of communication networks 10, 12, 14 adopting different communication systems is provided with an optimum radio transmission channel selection means that can select an optimum radio transmission channel at any time on the basis of a prescribed radio transmission channel selection criterion among radio base stations 16, 18, 20 in the case of communication with any of the communication networks 10, 12, 14.例文帳に追加

異なる通信方式を採用する複数の通信網１０，１２，１４それぞれと接続可能であり、複数の通信網１０，１２，１４のうちのいずれかとの間で通信する際に、無線基地局１６，１８，２０との間で形成される無線伝送路のうちから、所定の無線伝送路選択基準に基づいて、最適な無線伝送路を随時選択可能な最適無線伝送路選択手段を備えた無線端末装置２２である。 - 特許庁

(2) The amount of Exceptional Allowance for Preventive Long-Term Care Service Plan shall be specified by a Municipality based on the expenses calculated by standards determined by the Minister of Health, Labour, and Welfare as set forth in paragraph (2) of the preceding Article for said Preventive Long-Term Care Support or equivalent service (in a case said calculated amount exceeds the amount of actual expenses of said Preventive Long-Term Care Support or equivalent service, the base amount shall be the actual expenses required for said Preventive Long-Term Care Support or equivalent service). 例文帳に追加

２　特例介護予防サービス計画費の額は、当該介護予防支援又はこれに相当するサービスについて前条第二項の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該介護予防支援又はこれに相当するサービスに要した費用の額を超えるときは、当該現に介護予防支援又はこれに相当するサービスに要した費用の額とする。）を基準として、市町村が定める。 - 日本法令外国語訳データベースシステム

The purpose of investment in China is therefore shifting from the establishment of a base to serve the Japanese and world markets as in the past, to the establishment of production operations nearer to the target market, as occurred in the case of investment in North America in the 1980s, and there is at the same time emerging a growing recognition of ASEAN countries, such as Thailand and the emerging Vietnamese economy, in the role of supply centers as counterweights to the risk of over-investing in China (Fig. 2-2-9). 例文帳に追加

そうした観点から、現在の中国進出の意図は、従来の日本向け・世界向け供給拠点から、例えば80年代の北米進出と同様に、市場に近い場所での現地生産という色合いが強まっており、供給拠点という見地では、タイや新興国のベトナムなどのASEAN諸国を中国一極集中のリスクを補完する生産拠点として再評価する動きが再び高まっている（第2-2-9図5）。 - 経済産業省

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

An insert part 25 to be connected to an external terminal is formed on the tip of the connector terminal 23 protruded from the casing, and the base end part 28 of the connector terminal 24 is exposed into the lower case 15 and connected to a coil 19 constituting the vibration sounding part 13.例文帳に追加

上側ケース１５と下側ケース１５とで一体に形成され且つ内部に振動発音部１３を有する薄型のケーシングと、このケーシングに開設された放音孔１７と、下側ケース１５の成形時にインサートモールドされたコネクタ端子２３とを備え、前記ケーシングから突出したコネクタ端子２３の先端部に外部端子と接続する差込部２５を形成する一方、コネクタ端子２３の基端部２８を下側ケース１５内に露出させて前記振動発音部１３を構成するコイル１９と接続した。 - 特許庁

The selector clutches 20 and 21 for switching between the four wheel drive state and the front wheel speed increase drive state are installed at the rear of a front axle case 13, and select operation means 22 of the selector clutches 20 and 21 are interlockingly connected to the turning base parts of the front wheels 1 and 1 through link mechanisms.例文帳に追加

前輪１・１を後輪２・２の周速と略同速に駆動する四輪駆動状態と、前輪１・１を後輪２・２の周速よりも増速して駆動する前輪増速速駆動状態に切換可能とした走行車両において、フロントアクスルケース１３後部に四輪駆動状態と前輪増速駆動状態を切り変えるための切換クラッチ２０・２１を設け、該切換クラッチ２０・２１の切換操作手段２２と前輪１・１の回動基部とをリンク機構を介して連動連結した。 - 特許庁

(2) The amount of Allowance for an Exceptional Allowance for In-Home Long-Term Care Service Plan shall be specified by the Municipality based on the expenses calculated by standards determined by the Minister of Health, Labour, and Welfare as set forth in paragraph (2) of the preceding Article for said Designated In-Home Long-Term Care Support or equivalent service (in a case said calculated amount exceeds the amount of actual expenses of said Designated In-Home Long-Term Care Support or equivalent service, the base amount shall be the actual expenses required for said Designated In-Home Long-Term Care Support or equivalent service). 例文帳に追加

２　特例居宅介護サービス計画費の額は、当該居宅介護支援又はこれに相当するサービスについて前条第二項の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該居宅介護支援又はこれに相当するサービスに要した費用の額を超えるときは、当該現に居宅介護支援又はこれに相当するサービスに要した費用の額とする。）を基準として、市町村が定める。 - 日本法令外国語訳データベースシステム

Naturally, Godaigo worked on the court management system, speedy court case processing and recruitment of useful human resources that past Chiten had worked on, but he also worked on financial measures such as Koshu-ho (Law defining the price of rice and sake), Jiguchisen-ka to Rakuchu (extra tax on houses and fields in central Kyoto) but he also tried to enlarge the power base of the Imperial Court itself by actively working on areas that the authority of past Chiten did not reach and issued Rakuchu Shuroyaku Fuka-rei, Shinjin Koji Teishi-rei, Sekishoteishi-rei, etc. 例文帳に追加

これまで歴代の治天が進めてきた訴訟処理機構の整備や迅速な訴訟処理、有為な人材の登用などは当然であるが、後醍醐は、沽酒法（米価・酒価公定令）、洛中への地口銭賦課などの経済政策にも取り組み、さらには洛中酒鑪役賦課令、神人公事停止令、関所停止令などを発して、それまで治天の権限の及ばなかった領域へも積極的に手を伸ばして朝廷自体の権力基盤の拡大をも目指した。 - Wikipedia日英京都関連文書対訳コーパス

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

Within two months from the day following the end of each business year (in the case where a corporation which falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) ceases to fall under any of the categories of foreign corporations listed in these items due to the failure to give a notification of tax agent or a corporation which falls under the category of foreign corporation listed in Article 141(iv) abolishes the personal services business conducted in Japan: by the day 例文帳に追加

二月以内（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する法人が納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は同条第四号に掲げる外国法人に該当する法人が人的役務提供事業で国内において行なうものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその該当しないこととなる日又はその廃止の日とのうちいずれか早い日まで）↓［各事業年度終了の日の翌日から二月以内　（第百四十一条第一号から第三号まで…いずれか早い日まで）］ - 日本法令外国語訳データベースシステム

Accordingly, a user can choose one from among a case for using a light distribution for reducing a radiation loss from a lamp 8, and a case for reducing the projected amount of the projected base of the lamp fitting 2 from the frame unit 3, according to the application.例文帳に追加

灯具２と、灯具２に取り付けられるアーム部５と、アーム部５の端部が取り付けられる回転軸部２４、回転軸部２４を中心として灯具２を一方側に回動して、灯具２の底面が突出する突出量αが大きくなるように、灯具２と当接して灯具２の回動を規制する灯具ストッパー部２１、及び、回転軸部２４を中心として灯具２を他方側に回動して、灯具２の底面が突出する突出量βを、突出量αよりも小さくなるように、アーム部５と当接して灯具２の回動を規制する切欠ストッパー部２０を有する枠部３を備えるので、ランプ８の照射ロスを低減させる配光にすること、或いは、枠部３から灯具２の底面が突出する突出量を抑えることを使用用途に応じて選択できる。 - 特許庁

This is intended to secure its capital base through government support in case it should face difficulty raising capital on its own although there is the risk of a capital shortage in light of the economic condition, thereby helping it exercise its financial intermediary function properly. I believe that this purpose also applies to agriculture-related financial institutions and other financial institutions like banks. 例文帳に追加

その趣旨は、我が国全体の経済を見渡したときに、自己資本不足が場合によって懸念されるけれども、市場における資本調達、自力での資本調達が必ずしも容易ではないという状況に備えて、必要な場合には公的な支援によって資本基盤を磐石なものにし、金融仲介機能をしっかりと果たしていっていただくという趣旨であるわけですけれども、この文脈の中では、農林系統金融機関もその他の銀行等についても同様であるという趣旨であろうかと思います - 金融庁

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

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

Article 190 The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act. 例文帳に追加

第百九十条　法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一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もの以外のものとする。 - 日本法令外国語訳データベースシステム

In the end, taking the past case where Ichijo had both Teishi and Shoshi as Empress, Seishi and Kenshi were both to become Empress, but reflecting the all mighty authority of Michinaga and the weak power base of Sanjo, not only was Kenshi was first to become Empress and then Seishi, but although many aristocrats cooperated actively for the ceremony for the making of Kenshi as Empress, Seishi's ceremony was met with sabotage by Michinaga and not attended by many aristocrats, angering Sanjo and his aides. 例文帳に追加

結局、定子と彰子の2人を同時に皇后としていた一条の先例にならい、娍子と妍子を揃って皇后とすることになったが、道長の強大な勢威と三条の権力基盤の弱さを反映して、まず妍子を立后させ、その後に娍子を立后させることになっただけでなく、妍子の立后の儀式には多くの貴族たちが積極的に協力したのに対し、娍子の立后の儀式には道長の妨害もあって貴族たちのサボタージュが続出し、三条やその側近たちを憤激させた。 - Wikipedia日英京都関連文書対訳コーパス

The bolts 41 for fixing the lower shoe 1 to the base plate 20 directly or through the fixing member are set to such strength as to be broken when horizontal load exceeding horizontal load in case of the earthquake based on the seismic coefficient method is applied.例文帳に追加

中心部に設けた凹部３にゴムプレート１５、中間プレート１７等が収容され、ベースプレート２０に直接又は固定部材を介してボルト４１によって固定された下沓１と、ベースプレート２０の橋軸方向側に設けられ、下沓１をガイドする下沓ガイドブロック３３ａ，３３ｂと、すべり板１８を介して下沓１上に橋軸方向に移動可能に保持された上沓８とを有し、下沓１をベースプレート２０に直接又は固定部材を介して固定するボルト４１を、震度法地震時の水平荷重を超える水平荷重が作用したときは破断する強度に設定した。 - 特許庁

(iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or any other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act). 例文帳に追加

三　科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。） - 日本法令外国語訳データベースシステム

(2) The amount of Exceptional Allowance for Long-Term Care Facility Service shall be specified by the Municipality based on 90 percent of the amount equivalent to the expenses calculated with regard to said Facility Service according to the standards as prescribed by the Minister of Health, Labour, and Welfare (in a case when said calculated expenses exceed the actual expenses required for said Facility Service (excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare), the base amount shall be the actual expenses required for said Facility Service). 例文帳に追加

２　特例施設介護サービス費の額は、当該施設サービスについて前条第二項の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該施設サービスに要した費用（食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を超えるときは、当該現に施設サービスに要した費用の額とする。）の百分の九十に相当する額を基準として、市町村が定める。 - 日本法令外国語訳データベースシステム

Meanwhile, injecting capital into financial institutions in order to force them to move into high-risk fields would lead to excessive risk-taking. Although they should make financial judgments on a case-by-case basis, regional financial institutions in particular should maintain close relationships with their regions and avoid focusing only on numerical factors. They should have knowledge about the quality of managers, engineers and sales people at their client companies and use such knowledge to, for example, foresee a recovery one or two years from now for companies that are struggling this year. If regional financial institutions that have such know-how receive capital injection, their capital base will grow strong enough to enable active lending to borrowers for which they would otherwise have refused to continue financing. 例文帳に追加

そうじゃなくて、目的はもちろん金融機関もビジネスですから、明らかにリスクの高いところに無理やりやるために資本増強するというのもこれまたリスクテイクのやり過ぎでありますから、だから個々の金融判断で色々なケースがあるけれども、しかしその時に特に地域金融機関というのは地域に密着をして、単に数字だけではなくて、例えばこの経営者がいいとか技術陣がいいとか営業陣がいいとか、だから今年はちょっと苦しいけれどもゆくゆくは、１年か２年経てば良くなっていくという金融機関のノウハウみたいなものがあった時に、今までですとそれはもう貸せないとか、あるいは延長を認めないとかということになりますけれども、そういうところにも自分のところの資本は更に強くなったということによって、更に積極的にやっていけるための基盤を作っていくと。 - 金融庁

(ii) Where the nonresident receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which he/she accepts the position of trustee (meaning interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations); hereinafter the same shall apply in this Article), or receives payment of taxable income of a foreign corporation attributed to the said trust property (meaning domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii); hereinafter the same shall apply in this Article). 例文帳に追加

二　その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。 - 日本法令外国語訳データベースシステム

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

３　内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

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

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

Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued 例文帳に追加

交付を受けた当該合併法人の株式又は当該親法人の株式（内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号まで（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる外国法人が交付を受けた第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム

the day on which an ordinary corporation that falls within the categories of foreign corporations listed in Article 141, items (i) to (iii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act came to fall under any of the categories of foreign corporations listed in these items, the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141, item (iv) commenced a business prescribed in Article 138, item (ii) (Consideration for Business of Providing Personal Services) of the Act in Japan, or the day on which such ordinary corporation earned income from domestic sources listed in Article 141, item (iv) of the Act other than the consideration listed in Article 138, item (ii) of the Act, 例文帳に追加

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

(ii) the amount after the amount provided by the Minister of Health, Labour, and Welfare after considering the income status of the Specified Person Admitted to a Facility and other circumstances (herein referred to as "Maximum Allowance for Residence Expenses") is deducted from the amount provided by the Minister of Health, Labour, and Welfare after considering the average expenses necessary for Residence, etc., at a Specified Facility, etc., for Insured Long-Term Care, the status of such facility, and other circumstances (in a case when such amount exceeds the actual expenses for said Residence, etc., the amount shall be the actual expenses for said Residence, etc.; herein referred to as "Base Costs for Residence" in this Article and the following Article, paragraph (2)). 例文帳に追加

二　特定介護保険施設等における居住等に要する平均的な費用の額及び施設の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該居住等に要した費用の額を超えるときは、当該現に居住等に要した費用の額とする。以下この条及び次条第二項において「居住費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「居住費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

(ii) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the income status of the Special Insured Person Admitted to the Facility and other circumstances (herein referred to as "Maximum Allowance for Room and Board Expense" is deducted from the amount determined by the Ministry of Health, Labour, and Welfare after considering the average expenses necessary for a stay in the Long-Term Care Preventive Service Specified Provider, the status of said facility, and other circumstances (in a case when said amount exceeds the actual expenses for said stay, this amount shall be the amount of the actual expenses for said stay; herein referred to as "Base Costs for Room and Board" in this Article and paragraph (2) of the following Article). 例文帳に追加

二　特定介護予防サービス事業者における滞在に要する平均的な費用の額及び事業所の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該滞在に要した費用の額を超えるときは、当該現に滞在に要した費用の額とする。以下この条及び次条第二項において「滞在費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「滞在費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　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につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

i) A reassessment or determination of corporation tax to be made based on 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), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　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事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

Business year that includes the day on which an ordinary corporation that falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) has fallen under any of the categories of foreign corporations listed in these items, the business year that includes the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) has commenced a personal services business in Japan, or the business year that includes the day on which such ordinary corporation has earned domestic source income listed in Article 141(iv) other than the consideration listed in Article 138(ii) (Consideration for the Business of Providing Personal Services) 例文帳に追加

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

iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act 例文帳に追加

三　科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。） - 日本法令外国語訳データベースシステム

(i) the amount after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (hereinafter referred to as "Maximum Allowance for Meal Expense" in this Article and the following Article, paragraph (2)) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Specified Facility, etc., for Insured Long-Term Care (in a case when said amount exceeds the actual expenses of providing said meals, the amount shall be the actual expenses of providing said meals; herein referred to as "Base Cost for Meal Expenses" in this Article and in the following Article, paragraph (2)); 例文帳に追加

一　特定介護保険施設等における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

(i) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (herein referred to as "Maximum Allowance for Meal Expense" in this Article and paragraph (2) of the following Article) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Long-Term Care Preventive Service Specified Provider (in a case when said amount exceeds the actual expenses of providing said meals, this amount shall be the amount of the actual expenses of providing said meals, herein referred to as "Base Cost for Meal Expense" in this Article and paragraph (2) of the following Article); 例文帳に追加

一　特定介護予防サービス事業者における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc. 例文帳に追加

一　譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

i) A reassessment or determination of corporation tax to be made based on 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), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　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事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日） - 日本法令外国語訳データベースシステム

Article 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters: 例文帳に追加

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を提出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 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters: 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム

(the business year that includes the day on which an ordinary corporation that falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) has fallen under any of the categories of foreign corporations listed in these items, the business year that includes the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) has commenced, in Japan, a business prescribed in Article 138(ii) (Consideration for Business of Providing Personal Services) (hereinafter referred to as a 例文帳に追加

（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する普通法人のこれらの号に掲げる外国法人のいずれかに該当することとなつた日の属する事業年度、同条第四号に掲げる外国法人に該当する普通法人の第百三十八条第二号（人的役務の提供事業に係る対価）に規定する事業（以下「人的役務提供事業」という。）を国内において開始した日の属する事業年度又は当該普通法人の第百四十一条第四号に掲げる国内源泉所得で第百三十八条第二号に掲げる対価以外のものを有することとなつた日の属する事業年度 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 505 (Cases Where Residual Assets Consist of Property Other Than Monies) and Article 506 (Treatment in Cases Where a Base Number of Shares Is Provided) of the Companies Act shall apply mutatis mutandis to Specific Purpose Companies in Liquidation. In this case, the term "shares" in Article 505(1)(ii) and Article 506 of that Act shall be deemed to be replaced with "of units of Specified Equity or Preferred Equity," the terms "shares," "Minimum Number of Shares," and "Below Minimum Shareholding" in Article 506 of that Act shall be deemed to be replaced with "units of Specified Equity or Preferred Equity," "Minimum Number of Units of Specified Equity or Minimum Number of Units of Preferred Equity," and "Below the Minimum Specified Equity Holding Threshold or Below the Minimum Preferred Equity Holding Threshold," respectively, and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　会社法第五百五条（残余財産が金銭以外の財産である場合）及び第五百六条（基準株式数を定めた場合の処理）の規定は、清算特定目的会社について準用する。この場合において、同法第五百五条第一項第二号及び第五百六条中「株式を」とあるのは「特定出資又は優先出資を」と、同条中「の株式（」とあるのは「の特定出資又は優先出資（」と、「基準株式数」とあるのは「基準特定出資口数又は基準優先出資口数」と、「基準未満株式」とあるのは「基準未満特定出資又は基準未満優先出資」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 21 Conversion between Japanese currency and foreign currency or between foreign currency and other foreign currency, in the case where the Act (limited to Chapter I, Chapter III, Chapter IV, and Chapter VI-II (excluding Article 55-5 and Article 55-6)), this Cabinet Order, and the provisions of an order based on these shall apply, shall be calculated by using the base exchange rate or the arbitrated exchange rate prescribed in Article 7, paragraph (1) of the Act as on the day of conducting transactions, acts, or payment, etc. for which the amount of the conversion should be calculated under the provisions, except cases where conversion is calculated in a method specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry according to classification specified by an Ordinance of the Ministry of Finance or an Ordinance of the Ministry of Economy, Trade, and Industry. 例文帳に追加

第二十一条　法（第一章、第三章、第四章及び第六章の二（第五十五条の五及び第五十五条の六を除く。）に限る。次条において同じ。）及びこの政令並びにこれらに基づく命令の規定を適用する場合における本邦通貨と外国通貨との間又は異種の外国通貨相互間の換算は、財務省令又は経済産業省令で定める区分に応じ財務省令又は経済産業省令で定める方法による場合を除き、当該規定においてその額について当該換算をすべき取引、行為又は支払等が行われる日における法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場を用いて行うものとする。 - 日本法令外国語訳データベースシステム

(3) When the judicial police officer informs the suspect of the fact that the suspect may appoint defense counsel in accordance with the provision of paragraph (1) for the case provided for in paragraph (1) of Article 37-2, the judicial police officer shall also enlighten the suspect that, in cases where a request for further detention of the suspect is made, the suspect may request the judge to appoint defense counsel when the suspect is unable to appoint defense counsel him/herself because of indigence or other reasons and that when requesting the judge for appointment of defense counsel the suspect must submit a report of financial resources; or if the suspect's resources are equal to or above the base amount, the suspect must have first requested a bar association (the bar association to which the request of paragraph (1) of Article 31-2 in accordance with paragraph (2) of Article 37-3 is to be made) to appoint defense counsel. 例文帳に追加

３　司法警察員は、第三十七条の二第一項に規定する事件について第一項の規定により弁護人を選任することができる旨を告げるに当たつては、被疑者に対し、引き続き勾留を請求された場合において貧困その他の事由により自ら弁護人を選任することができないときは裁判官に対して弁護人の選任を請求することができる旨並びに裁判官に対して弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会（第三十七条の三第二項の規定により第三十一条の二第一項の申出をすべき弁護士会をいう。）に弁護人の選任の申出をしていなければならない旨を教示しなければならない。 - 日本法令外国語訳データベースシステム

(2) When the public prosecutor informs the suspect of the fact that the suspect may appoint defense counsel in accordance with the provision of the preceding paragraph for the case provided for in paragraph (1) of Article 37-2, he/she shall also enlighten the suspect that, in cases where a request for further detention of the suspect is made, the suspect may request the judge to appoint defense counsel when the suspect is unable to appoint defense counsel him/herself because of indigence or other reasons and that when requesting the judge for appointment of defense counsel the suspect must submit a report of financial resources; or if the suspect's resources are equal to or above the base amount, the suspect must have first requested a bar association (the bar association to which the request of paragraph (1) of Article 31-2 in accordance with paragraph (2) of Article 37-3 is to be made) to appoint defense counsel. 例文帳に追加

２　検察官は、第三十七条の二第一項に規定する事件について前項の規定により弁護人を選任することができる旨を告げるに当たつては、被疑者に対し、引き続き勾留を請求された場合において貧困その他の事由により自ら弁護人を選任することができないときは裁判官に対して弁護人の選任を請求することができる旨並びに裁判官に対して弁護人の選任を請求するには資力申告書を提出しなければならない旨及びその資力が基準額以上であるときは、あらかじめ、弁護士会（第三十七条の三第二項の規定により第三十一条の二第一項の申出をすべき弁護士会をいう。）に弁護人の選任の申出をしていなければならない旨を教示しなければならない。 - 日本法令外国語訳データベースシステム

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム