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例文

(3) In the case where NEDO performs transitional functions related to the coal mining industry pursuant to the provisions of paragraph (1), the phrase "the functions listed in paragraph (1), item (xiv) of the preceding Article" in Article 16, paragraph (1) shall be deemed to be replaced with "the functions listed in paragraph (1), item (xiv) of the preceding Article, and transitional functions related to the coal mining industry as prescribed in Article 12, paragraph (1) of the Supplementary Provisions (including functions incidental thereto) (limited to the functions listed in Article 12, paragraph (1), item (i) through item (iii) of the Temporary Measures Concerning Compensation, etc. for Coal Mine Damage (Act No. 97 of 1963; hereinafter referred to the 'Old Compensation Act') prior to its repeal under Article 2 of the Act on the Rearrangement of Relevant Acts Upon Completion of the Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000; hereinafter referred to as the 'Rearrangement Act') in the case where the relevant provisions of Article 12, paragraph (1) of the Old Compensation Act are to be deemed to remain effective pursuant to the provisions of Article 5, paragraph (1) and paragraph (3) of the Supplementary Provisions of the Rearrangement Act)"; the phrase "the functions listed in paragraph (1), item (xiv) of the preceding Article" in Article 16, paragraph (4) shall be deemed to be replaced with "the functions listed in paragraph (1), item (xiv) of the preceding Article and transitional functions related to the coal mining industry as prescribed in Article 12, paragraph (1) of the Supplementary Provisions (limited to the functions related to exercising the right to obtain reimbursement as prescribed in Article 36-19, paragraph (1) of the Act on Temporary Measures Concerning the Structural Adjustment of the Coal Mining Industry (Act No. 156 of 1955; hereinafter referred to as the 'Old Structural Adjustment Act') prior to its repeal under Article 2 of the Rearrangement Act, which are to be deemed to remain effective pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act, and the functions listed in Article 12, paragraph (1), item (i) to item (iii) of the Old Compensation Act which are to be deemed to remain effective pursuant to the provisions of Article 5, paragraph (1) and paragraph (3) of the Supplementary Provisions of the Rearrangement Act (including functions incidental thereto))"; the phrase "the entrusted financial institution or juridical person" in Article 16, paragraph (4) shall be deemed to be replaced with "the entrusted financial institution or juridical person or the bank that has accepted the entrustment of functions under Article 36-19, paragraph (1) of the Old Structural Adjustment Act which are to be deemed to remain effective pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act (hereinafter referred to as the 'entrusted bank')"; the phrase "of the entrusted financial institution or juridical person" in Article 16, paragraph (4) shall be deemed to be replaced with "of the entrusted financial institution or juridical person or of the entrusted bank"; the phrase "and item (xiii) (limited to the part pertaining to Article 20, item (i) of the Assistive Products Act)" in Article 18 shall be deemed to be replaced with "item (xii) (limited to the part pertaining to Article 20, item (i) of the Assistive Products Act), and Article 12, paragraph (1) of the Supplementary Provisions (limited to the part pertaining to Article 12, paragraph (1), item (v) of the Old Compensation Act which is to be deemed to remain effective pursuant to the provisions of Article 5, paragraph (5) of the Supplementary Provisions of the Rearrangement Act)"; the phrase "the entrusted financial institution or juridical person" in Article 26 shall be deemed to be replaced with "the entrusted financial institution or juridical person or the entrusted bank"; the phrase "those prescribed in Article 15" in Article 27, item (i) shall be deemed to be replaced with "those prescribed in Article 15 and transitional functions related to the coal mining industry as prescribed in Article 12, paragraph (1) of the Supplementary Provisions"; and the phrase "and Cabinet Order based thereon" in Article 50 of the Act on General Rules shall be deemed to be replaced with ", the Act on Temporary Measures Concerning the Structural Adjustment of the Coal Mining Industry (Act No. 156 of 1955; limited to the part which is to be deemed to remain effective pursuant to the provisions of Article 3 of the Supplementary Provisions of the Rearrangement Act) prior to its repeal under Article 2 of the Act on the Rearrangement of Relevant Acts Upon Completion of the Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000; hereinafter referred to as the 'Rearrangement Act'), the Act on Temporary Measures Concerning Compensation, etc. for Coal Mine Damage (Act No. 97 of 1963; limited to the part which is to be deemed to remain effective pursuant to the provisions of Article 5 of the Supplementary Provisions of the Rearrangement Act) prior to its repeal under Article 2 of the Rearrangement Act, and orders based on these Acts." 例文帳に追加

3 第一項の規定により機構が石炭経過業務を行う場合には、第十六条第一項中「前条第一項第十四号に掲げる業務」とあるのは「前条第一項第十四号に掲げる業務及び附則第十二条第一項に規定する石炭経過業務(石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律(平成十二年法律第十六号。以下「整備法」という。)附則第五条第一項及び第三項の規定によりなおその効力を有することとされる整備法第二条の規定による廃止前の石炭鉱害賠償等臨時措置法(昭和三十八年法律第九十七号。以下「旧賠償法」という。)第十二条第一項第一号から第三号までに掲げる業務(これらの業務に附帯する業務を含む。)に限る。)」と、同条第四項中「前条第一項第十四号に掲げる業務」とあるのは「前条第一項第十四号に掲げる業務及び附則第十二条第一項に規定する石炭経過業務(整備法附則第三条第四項の規定によりなおその効力を有することとされる整備法第二条の規定による廃止前の石炭鉱業構造調整臨時措置法(昭和三十年法律第百五十六号。以下「旧構造調整法」という。)第三十六条の十九第一項に規定する求償権の行使の業務並びに整備法附則第五条第一項及び第三項の規定によりなおその効力を有することとされる旧賠償法第十二条第一項第一号から第三号までに掲げる業務(これらの業務に附帯する業務を含む。)に限る。)」と、「受託金融機関等に対し」とあるのは「受託金融機関等若しくは整備法附則第三条第四項の規定によりなおその効力を有することとされる旧構造調整法第三十六条の十九第一項の規定により業務の委託を受けた銀行(以下「受託銀行」という。)に対し」と、「受託金融機関等の」とあるのは「受託金融機関等若しくは受託銀行の」と、第十八条中「第十三号(福祉用具法第二十条第一号に係る部分に限る。)」とあるのは「第十二号(福祉用具法第二十条第一号に係る部分に限る。)並びに附則第十二条第一項(整備法附則第五条第五項の規定によりなおその効力を有することとされる旧賠償法第十二条第一項第五号に係る部分に限る。)」と、第二十六条中「受託金融機関等」とあるのは「受託金融機関等又は受託銀行」と、第二十七条第一号中「第十五条に規定する業務」とあるのは「第十五条に規定する業務並びに附則第十二条第一項に規定する石炭経過業務」と、通則法第五十条中「及びこれに基づく政令」とあるのは「、石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律(平成十二年法律第十六号。以下「整備法」という。)第二条の規定による廃止前の石炭鉱業構造調整臨時措置法(昭和三十年法律第百五十六号。整備法附則第三条の規定によりなおその効力を有することとされる部分に限る。)及び整備法第二条の規定による廃止前の石炭鉱害賠償等臨時措置法(昭和三十八年法律第九十七号。整備法附則第五条の規定によりなおその効力を有することとされる部分に限る。)並びにこれらに基づく命令」とする。 - 日本法令外国語訳データベースシステム

例文

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby: 例文帳に追加

7 非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者(以下この項において「保管支払取扱者」という。)で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理(以下この項において「媒介等」という。)をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子(第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。)の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項(以下この項及び第十四項において「利子受領者情報」という。)をその利子の支払をする者に対し(その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し)通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類(当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。)を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地(同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地)の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。 - 日本法令外国語訳データベースシステム





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