「be equivalent」に関連した英語例文の一覧と使い方(45ページ目) - Weblio英語例文検索

In miniaturization of the supporting leg wiring, the supporting leg 3 can be reduced in height, by etching only a region equivalent to the supporting leg 3 to a BPSG 10 and a TEOS 11, namely, surrounding interlayer insulation films, and thereby reducing the sectional area of the supporting leg 3, thus providing an infrared image pickup device that has miniaturized supporting leg structure, independently of the size rule determined by a mask.例文帳に追加

本発明では、支持脚配線の微細化において、支持脚３の断面積を小さくするため、周囲の層間絶縁膜であるＢＰＳＧ１０及びＴＥＯＳ１１に対し、支持脚３に相当する領域のみをエッチングすることにより、支持脚３を低背化することができ、マスクで決定するサイズ立則にとらわれない微細化された支持脚構造を有する赤外線撮像素子およびその製造方法を提供することを目的とする。 - 特許庁

A testing apparatus 10 for a home network has transmission means 30 that are connected to a home network 20 by which an exterior network 108 supplying network services is connected or by which terminal equipments 112 in a room are connected with each other, produce a pseudo stream which is a load equivalent to that to be burdened by the utilized network service to the home network 20, and transmit the pseudo stream to the home network 20.例文帳に追加

本発明のホームネットワークの試験装置１０は、ネットワークサービスを供給する外部ネットワーク１０８と、又は、室内の端末機器１１２同士と、を接続するホームネットワーク２０に接続させて、利用する前記ネットワークサービスが前記ホームネットワーク２０に掛ける負荷と同等の負荷となる擬似ストリームを作成し前記ホームネットワーク２０へ送信する送信手段３０を備えたことを特徴としている。 - 特許庁

In a state after the start of a computer, and in a state before the start of an operating system installed in the computer, each of a plurality of memory modules being a main memory 112 is applied with an equivalent load to be initialized, and a value of a temperature of each of the plurality of memory modules in initialization is measured, and maximum values of temperatures of the plurality of memory modules when the operating system is activated are measured.例文帳に追加

コンピュータが起動した後の状態であり、かつコンピュータが備えるオペレーティングシステムの起動前の状態において、メインメモリ１１２である複数のメモリモジュールの夫々に同等の負荷を掛けて初期化を行い、初期化時における複数のメモリモジュールの夫々の温度の値を測定すると共に、オペレーティングシステムの稼働時における複数のメモリモジュールの夫々の温度の最大値を測定する。 - 特許庁

In an acceleration pedal module provided with an acceleration pedal 12 supported so as to be turned in a casing, the acceleration pedal 12 being operable against the force of a return spring 22 with hysterisis related to a pedal force, and a pedal position sensor for generating an electric signal equivalent to a pedal position, acceleration pedals 12 and 18 are supported so as to float on a supporting element 28 having play upward.例文帳に追加

アクセルペダルモジュールであって、ケーシング内に旋回可能に支承されたアクセルペダル１２が設けられていて、該アクセルペダル１２が、ペダル力に関連したヒステリシスをもって戻しばね２２の力に抗して操作可能であり、さらに、ペダル位置に相当する電気信号を生ぜしめるペダル位置センサが設けられている形式のものにおいて、アクセルペダル１２，１８が、上方に向かって遊びを有する支承エレメント２８に浮遊可能に支承されている。 - 特許庁

In the same way, keyboard operation processing with no reproduction processing provided as a basic function provides reproduction processing by functions for analyzing an object Web page, and detecting an event handler set for the keyboard event, and for generating an object having information equivalent to the recorded keyboard event, and for generating a script to be executed by transferring the generated object to the detected handler as an argument instead of the keyboard event.例文帳に追加

同じく基本機能として再現処理が提供されていないキーボード操作処理は対象となるＷｅｂページを解析しキーボードイベントに対し設定されているイベントハンドラを検出し、記録したキーボードイベントと同等の情報をもつオブジェクトを生成し、当該生成したオブジェクトをキーボードイベントの代わりの引数として前記検出したイベントハンドラに渡して実行するスクリプトを生成する機能により再現処理を提供する。 - 特許庁

This method for producing monoethylene glycol by using an unpurified crude ethylene oxide containing a chlorine compound comprises adding alkaline material in an amount regulated so that the atomic equivalent may be ≥0.5 based on 1 atom inorganic chlorine generated in a hydration reaction liquid after the hydration reaction, and feeding the resultant liquid to a rectifier 107 of monoethylene glycol to purify the monoethylene glycol.例文帳に追加

塩素化合物を含有する未精製の粗エチレンオキシドを加水反応用原料として使用し、モノエチレングリコールを製造する方法において、加水反応後に、加水反応液中に生ずる無機塩素１原子に対してアルカリ性物質を０．５以上の原子当量となるように添加した後、モノエチレングリコールの精留塔に供給し精製することを特徴とする高純度モノエチレングリコールの製造方法。 - 特許庁

To provide a combustion device achieving flexible design for uniforming a maximum combustion rate per one gas burner with respect to a maximum combustion rate to be controlled when switching each combustion while adjusting a combustion rate from a required minimum combustion rate to a required maximum combustion rate in the same manner as before without adding a solenoid valve and providing overlap, equivalent to that in the past, of the combustion rate in switching combustion regions.例文帳に追加

電磁弁を追加することなく、従来と同様の要求最小燃焼量から要求最大燃焼量までの燃焼量の調整を行うことができ、燃焼領域の切替え時の燃焼量のオーバーラップを従来と同等に設けることができるものでありながら、各燃焼切替時の制御最大燃焼量に対するガスバーナ１本あたりの最大燃焼量を均一化させる設計を柔軟に行える燃焼装置を提供する。 - 特許庁

This resin composition contains a modified epoxy resin, a photoradical polymerization initiator, and an acid-photogenerator, and the modified epoxy resin to be used is obtained by reacting both of a phenol compound having an alcoholic hydroxyl group and an unsaturated monobasic acid in an amount of <1 mol in total with 1 chemical equivalent of the epoxy group of the modified epoxy resin having ≥2 epoxy groups in average in the molecule.例文帳に追加

変性エポキシ樹脂、光ラジカル重合開始剤および光酸発生剤を含有することを特徴とする感光性樹脂組成物であって、前記変性エポキシ樹脂として、平均して１分子中に２個以上のエポキシ基を有するエポキシ樹脂のエポキシ基１化学当量に対し、アルコール性ヒドロキシル基を有するフェノール化合物と不飽和一塩基酸とを両者の合計で１モル未満反応させて得られるものを用いる。 - 特許庁

This electronic signal amplifying device has an amplifier and plural feedback loops positioned between the input and output of the amplifier, each feedback loop has an adjustable gain and the plural feedback loops are located so that an assembly can be formed having an equivalent impedance practically equal to the impedance of gain setting cooperatively selected by the entire feedback loops.例文帳に追加

電子信号増幅装置は、増幅器と、この増幅器の入力および出力間に位置する複数のフィードバックループと、を有し、個々のフィードバックループが調整可能なゲインをそれぞれ有すると共に、前記フィードバックループの全体が合同して選択されたゲイン設定のインピーダンスに実質的に等しい等価インピーダンスを有するアッセンブリを形成するように前記複数のフィードバックループが配置されている。 - 特許庁

However, by developing evaluation scales in areas equivalent to the second strata of Figure 2.4.1, it is possible for modalities for competition to evolve. This evolution is achieved, for example, by promoting enhancements for value creation not limited to corporate price competition and by opening a path to regional revitalization that is based on regional cyclical analysis, and in so doing enables the quality of human resources to be improved in a way that more accurately reflects future market trends for the individual.例文帳に追加

しかしながら、第2-4-1図の第二層に相当するような分野についての評価尺度を整備していくことで、例えば企業が価格競争に限られない価値創造力強化に向かうことを促すとともに、地域においては経済循環構造分析に根ざしつつもその個性を活かした地域再生の道を開き、個人としては市場の将来動向をより的確に反映した上で人材の質を高めることができるといった形で、競争軸の進化を実現できる。 - 経済産業省

Against such a background, the government and the ruling coalition parties, recognizing that more attractive incentives must be offered to increase angel investment, have decided to introduced an “income exemption system” as part of the 2008 amendment of the tax code. Under the system an angel who made an angel investment in a start-up established within past three years which satisfies specific conditions is allowed to deduct from his or her total income for the year of investment the amount of money substantially equivalent to the investment (less 5,000 yen, with the upper limit of 10 million yen), and he or she can choose either the new exemption system or the existing treatment, as stated above in (a). 例文帳に追加

こうした状況を踏まえ、政府・与党は、エンジェル投資をさらに活性化させるためにより強い政策インセンティブを講じる必要があるとの認識から、平成２０年度税制改正の中で、設立3年以内の一定の要件を満たすベンチャー企業に対して、投資時点で、エンジェル投資額（上限1,000万円）とほぼ同額（5,000円を差し引いた額）をエンジェル投資家の総所得等から差し引くことができる「所得控除制度」を導入し、上記a)の措置と選択制とする方針を固めた。 - 経済産業省

This is a program that provides outstanding and enthusiastic trainees with additional two years of training after the current three years, which offers an opportunity to acquire more sophisticated skills. More specifically, those who have passed a skill examination equivalent to Level 3 of the National Trade Skill Test upon the completion of the three year training will be permitted to re-enter Japan after a certain period of time if they wish in order to learn more advanced technical and managerial skills.例文帳に追加

これは、優秀で意欲のある実習生には、現行の3年間実習期間終了後、更に2年間程度、よりレベルの高い技能を修得する機会を与えるものであり、具体的には3年終了時に技能検定3級レベルの技能評価試験に合格した者で本人が希望する場合に、一定期間経過後に再入国を認め、より高度な内容の技能や管理者としてのスキル習得などを目指すものである。 - 経済産業省

(g) "period of coverage" means, as regards Japan, a period of contributions under the laws of Japan concerning the Japanese pension systems specified in paragraph 1(a)(i) to (v) of Article 2, and any other period taken into account under those laws for establishing entitlement to benefits, as regards the United States, a period credited as a quarter of coverage under the laws of the United States, or any equivalent period that may be used to establish the right to a benefit under the laws of the United States;例文帳に追加

(g)「保険期間」とは、日本国については、日本国の法令のうち次条１(a)(i) から(v)までに掲げる日本国の年金制度に関するものによる保険料納付期間及び日本国の法令において給付を受ける権利の確立に際して考慮されるその他の期間をいい、合衆国については、合衆国の法令により加入四半期として付与される期間又は合衆国の法令による給付を受ける権利を確立するために用いることができる同等の期間をいう。 - 厚生労働省

In specifying those, the MHLW took into account evaluations in Japan, evaluations by JECFA and JMPR, evaluations based on the Agricultural Chemicals Regulation Law (Law No. 82, 1948), also evaluations in countries where MRLs are assumed to be established based on toxicity study data equivalent in quality to those used in scientific evaluations by JECFA.例文帳に追加

対象外物質については、農畜水産物の生産時に農薬等として使用された結果、食品に当該農薬等及びこれらが化学的に変化して生成したものが残留した場合について、国内でのこれまでの評価、ＪＥＣＦＡやＪＭＰＲによる評価、我が国の農薬取締法（昭和２３年法律第８２号）等における取扱い、ＪＥＣＦＡ等で科学的な評価に必要とされている毒性試験結果などのデータに基づき残留基準を設定していると考えられる国や地域における取扱いなどを参考に、基本的に以下の考え方に基づき定めることとした。 - 厚生労働省

When private apartments, abandoned houses, and public housings were rented out as emergency temporary housings, Prefectural Governments were notified in regard to the accessory equipment, such as air-conditioning, that: 1) Under ordinary circumstances, an amount equivalent to the relevant expense was included in the house rent; and 2) if it was difficult to address the matter by 1) and when a considerable amount was paid to the owners and managers of the houses for installing it, the cost could be funded from tax revenues. (May 30, 2011)例文帳に追加

民間賃貸住宅、空き家、公営住宅等を借り上げて応急仮設住宅として提供した場合のエアコン等の附帯設備については、① 通常は、家賃等の中で当該費用相当を上乗せすること、② これにより対応が困難な場合で、住宅の所有者管理者に対して相当の設置費用を支出した場合には、国庫負担の対象とすることとして差し支えない旨を、各都道府県あて通知（平成23年5月30日） - 厚生労働省

"The handling of doctors' consent forms concerning therapies given by masseuses, chiropractors, acupuncturists, and moxacauterists to the disaster victims of the Great East Japan Earthquake (No. 3)" (Medical Economic Division, Health Insurance Bureau, February 28, 2012)To indicate that co-payments equivalent for treatment costs concerning the treatment given by judo-orthopaedists in relation to the disaster victims of the Great East Japan Earthquake can be exempted until February 29, 2012.例文帳に追加

「東日本大震災による被災者が受けたあん摩マッサージ指圧師の施術及びはり師、きゅう師の施術に係る医師の同意書等の取扱いについて（その３）」（平成２４年２月２８日保険局医療課）東日本大震災の被災者に係る柔道整復師等の施術に係る療養費の一部負担金相当額の支払いを免除することができるのは、平成２４年２月２９日までであることを示すとともに、その他の関連する療養費の取扱いについては、平成２４年９月３０日まで延長することを関係団体に連絡。 - 厚生労働省

Article 44 The provisions of Article 42 shall apply mutatis mutandis to the case that Organs Establishing Administrative Orders, etc. establish the Administrative Orders, etc. without implementing the Public Comment Procedure pursuant to the provision of Article 40, paragraph 2; the provisions of paragraph 1 to 3 inclusive of the preceding Article shall apply mutatis mutandis to the case that Organs Establishing Administrative Orders, etc. established the Administrative Orders, etc. without implementing the Public Comment Procedure pursuant to the provision of Article 40, paragraph 2; and the provisions of paragraph 4 of the preceding Article shall apply mutatis mutandis to the case that Organs Establishing Administrative Orders, etc. decided not to establish the Administrative Orders, etc. without implementing the Public Comment Procedure pursuant to the provision of Article 40, paragraph 2. In these cases, the terms "Organs Establishing Administrative Orders etc." in Article 42, "Date of the public notice of the proposed Administrative Orders, etc." in paragraph 1, item 2 of the preceding Article and "upon which the Public Comment Procedure was implemented" in item 4 of the same paragraph shall be deemed to be replaced respectively with "Committees, etc.," "Date upon which the committee has implemented a procedure equivalent to the Public Comment Procedure upon the proposed Administrative Orders, etc." and "upon which the procedure equivalent to the Public Comment Procedure." 例文帳に追加

第四十四条　第四十二条の規定は第四十条第二項に該当することにより命令等制定機関が自ら意見公募手続を実施しないで命令等を定める場合について、前条第一項から第三項までの規定は第四十条第二項に該当することにより命令等制定機関が自ら意見公募手続を実施しないで命令等を定めた場合について、前条第四項の規定は第四十条第二項に該当することにより命令等制定機関が自ら意見公募手続を実施しないで命令等を定めないこととした場合について準用する。この場合において、第四十二条中「当該命令等制定機関」とあるのは「委員会等」と、前条第一項第二号中「命令等の案の公示の日」とあるのは「委員会等が命令等の案について公示に準じた手続を実施した日」と、同項第四号中「意見公募手続を実施した」とあるのは「委員会等が意見公募手続に準じた手続を実施した」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 42 (1) Among juridical persons which are directly established by laws and juridical persons which are established by a special establishing act pursuant to special laws (excluding those to which the provision of item 15 of Article 4 of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999) is not applied), incorporated administrative agencies which are provided for in paragraph 1 of Article 2 of the Act on General Rules for Incorporated Administrative Agency and are not specified incorporated administrative agencies, and other juridical persons which are provided for by a Cabinet Order as equivalent to these, juridical persons in which directors, employees, and other persons being engaged in the business of the judicial persons shall be deemed to be engaged in public services by laws and regulations in an Act that gives ground for establishment of the juridical persons or an Act that grants a juridical personality and which are funded by the government (hereinafter referred to as "special corporations, etc.") shall take measures necessary to maintain ethics pertaining to the duties of employees of the special corporations, etc., equivalent to the measures taken by the State and the specified incorporated administrative agencies pursuant to this Act. 例文帳に追加

第四十二条　法律により直接に設立された法人又は特別の法律により特別の設立行為をもって設立された法人（総務省設置法（平成十一年法律第九十一号）第四条第十五号の規定の適用を受けない法人を除く。）、独立行政法人通則法第二条第一項に規定する独立行政法人であって特定独立行政法人以外のものその他これらに準ずるものとして政令で定める法人のうち、その設立の根拠となる法律又は法人格を付与する法律において、役員、職員その他の当該法人の業務に従事する者を法令により公務に従事する者とみなすこととされ、かつ、政府の出資を受けているもの（以下「特殊法人等」という。）は、この法律の規定に基づく国及び特定独立行政法人の施策に準じて、特殊法人等の職員の職務に係る倫理の保持のために必要な施策を講ずるように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 63 (1) The provisions of Chapter II (excluding the provisions of Article 3 to Article 10 inclusive, Article 12, Article 14(2), Article 17 to Article 21 inclusive, Article 32, Article 35 to Article 42 inclusive, Article 44, Article 45, and Article 49 to Article 52 inclusive) and the provisions of Chapter VII pertaining to these provisions shall apply by deeming a Foreign Trust Company to be a Trust Company, an Custodian Type Foreign Trust Company to be an Custodian Type Trust Company, and a Foreign Trust Company's Representative in Japan and the resident officer of a branch office thereof (excluding a company auditor or a person equivalent thereto) to be a director of a Trust Company. In this case, the terms and phrases listed in the middle column of the following table in the provisions listed in the left-hand column of the same table shall be deemed to be replaced with the terms and phrases listed in the right-hand column of said table. 例文帳に追加

第六十三条　外国信託会社については信託会社とみなし、管理型外国信託会社については管理型信託会社とみなし、外国信託会社の国内における代表者及び支店に駐在する役員（監査役又はこれに準ずる者を除く。）については信託会社の取締役とみなして、第二章の規定（第三条から第十条まで、第十二条、第十四条第二項、第十七条から第二十一条まで、第三十二条、第三十五条から第四十二条まで、第四十四条、第四十五条及び第四十九条から第五十二条までの規定を除く。）及びこれらの規定に係る第七章の規定を適用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 - 日本法令外国語訳データベースシステム

(6) The provisions of paragraph (4) shall apply mutatis mutandis to the Wholly Owning Parent Stock Company in Share Exchange. In such cases, the phrase "shareholders and creditors" in that paragraph shall be deemed to be replaced with "shareholders and creditors (or, in cases where Monies, etc. to be delivered to shareholders of the Wholly Owned Subsidiary Company in Share Exchange are limited to shares of the Wholly Owning Parent Stock Company in Share Exchange or those prescribed by the applicable Ordinance of the Ministry of Justice as being equivalent thereto (excluding the case prescribed in Article 768(1)(iv)(c)), shareholders of the Wholly Owning Parent Stock Company in Share Exchange)," and the term "item (i) of the preceding paragraph" in the items of that paragraph shall be deemed to be replaced with "item (iii) of the preceding paragraph." 例文帳に追加

６　第四項の規定は、株式交換完全親株式会社について準用する。この場合において、同項中「株主及び債権者」とあるのは「株主及び債権者（株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合（第七百六十八条第一項第四号ハに規定する場合を除く。）にあっては、株式交換完全親株式会社の株主）」と、同項各号中「前項第一号」とあるのは「前項第三号」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

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

(12) With regard to the special application of the Pneumoconiosis Act under the provisions of each of the preceding paragraphs, the following provisions (including penal provisions relating to these provisions) shall be applied by replacing the following terms in the respective manners set forth below: the term "the business operator" in paragraph (1) of Article 32 of the same Act shall be deemed to be replaced with "the business operator (including a person deemed to be the business operator under the provisions of Article 46 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act"); referred to as "the business operator and the equivalent" in paragraph (2) of Article 43-2 and Article 44)"; the term "This Act" in paragraphs (2) and (3) of Article 39 shall be deemed to be replaced with "This Act (including cases where the provisions of this Act are applied under the provisions of Article 46 of the Worker Dispatching Act)"; the term "paragraph (4) of Article 21" in paragraph (3) of the same Article shall be deemed to be replaced with "paragraph (4) of Article 21 (including cases where these provisions are applied under the provisions of paragraph (4) of Article 46 of the Worker Dispatching Act)"; the term "the place of business where dust work is performed" in paragraph (1) of Article 40 shall be deemed to be replaced with "the place of business where dust work is performed (including the place of business of a person deemed to be the business operator under the provisions of Article 46 of the Worker Dispatching Act; the same shall apply in paragraph (1) of Article 42)"; the term "this Act" in Article 41 and paragraph (1) of Article 42 shall be deemed to be replaced with "this Act and the provisions of Article 46 of the Worker Dispatching Act"; the term "a violation of the provisions of this Act" in Article 43 shall be deemed to be replaced with "a violation of the provisions of this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act) and the crimes referred to in paragraphs (10) and (11) of the same Article"; the term "the provisions of this Act or of orders based on this Act" in paragraph (1) of Article 43-2 shall be deemed to be replaced with "the provisions of this Act or of orders based on this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act), or the provisions of paragraphs (7) to (9) inclusive of the same Article or the provisions of orders based on these provisions"; and the term "the business operator" in paragraph (2) of the same Article and Article 44 shall be deemed to be replaced with "the business operator and equivalent". 例文帳に追加

１２　前各項の規定によるじん肺法の特例については、同法第三十二条第一項中「事業者」とあるのは「事業者（労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十六条の規定により事業者とみなされた者を含む。第四十三条の二第二項及び第四十四条において「事業者等」という。）」と、同法第三十九条第二項及び第三項中「この法律」とあるのは「この法律（労働者派遣法第四十六条の規定により適用される場合を含む。）」と、同条第三項中「第二十一条第四項」とあるのは「第二十一条第四項（労働者派遣法第四十六条第四項の規定により適用される場合を含む。）」と、同法第四十条第一項中「粉じん作業を行う事業場」とあるのは「粉じん作業を行う事業場（労働者派遣法第四十六条の規定により事業者とみなされた者の事業場を含む。第四十二条第一項において同じ。）」と、同法第四十一条及び第四十二条第一項中「この法律」とあるのは「この法律及び労働者派遣法第四十六条の規定」と、同法第四十三条中「この法律の規定に違反する罪」とあるのは「この法律の規定（労働者派遣法第四十六条の規定により適用される場合を含む。）に違反する罪並びに同条第十項及び第十一項の罪」と、同法第四十三条の二第一項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定（労働者派遣法第四十六条の規定により適用される場合を含む。）又は同条第七項から第九項までの規定若しくはこれらの規定に基づく命令の規定」と、同条第二項及び同法第四十四条中「事業者」とあるのは「事業者等」として、これらの規定（これらの規定に係る罰則の規定を含む。）を適用する。 - 日本法令外国語訳データベースシステム

(vi) when the applicant has been rescinded for an appointment as service provider pursuant to the provisions of Article 77, paragraph (1) or Article 115-29, paragraph (6) and five years have not elapsed from the date of said rescission (in a case when a person that has been rescinded for said appointment as service provider is a juridical person, including a person that is or was an Officer of said juridical person (which means an employee, director, or executive Officer that executes the business, or a person in an equivalent position and includes an employee, director, or executive Officer that executes business for a juridical person, or a person that shall be deemed to have the equivalent or higher ascendency of position to these persons; the same shall apply in Section 5), a person that manages said Business Office, or other personnel as provided by a Cabinet Order (herein referred to as "Officers, etc.") within sixty days prior to the date of notification pursuant to the provisions of Article 15 of the Administrative Procedures Act pertaining to said rescission and five years have not elapsed from the date of said rescission, and in a case when a person that has been rescinded for said appointment as service provider, is a Hospital, etc., that is not a juridical person, including a person that is or was a manager of said Hospital, etc., within sixty days prior to the date of said rescission and five years have not elapsed from the date of said rescission; 例文帳に追加

六　申請者が、第七十七条第一項又は第百十五条の二十九第六項の規定により指定を取り消され、その取消しの日から起算して五年を経過しない者（当該指定を取り消された者が法人である場合においては、当該取消しの処分に係る行政手続法第十五条の規定による通知があった日前六十日以内に当該法人の役員（業務を執行する社員、取締役、執行役又はこれらに準ずる者をいい、相談役、顧問その他いかなる名称を有する者であるかを問わず、法人に対し業務を執行する社員、取締役、執行役又はこれらに準ずる者と同等以上の支配力を有するものと認められる者を含む。第五節において同じ。）又はその事業所を管理する者その他の政令で定める使用人（以下「役員等」という。）であった者で当該取消しの日から起算して五年を経過しないものを含み、当該指定を取り消された者が法人でない病院等である場合においては、当該通知があった日前六十日以内に当該病院等の管理者であった者で当該取消しの日から起算して五年を経過しないものを含む。）であるとき。 - 日本法令外国語訳データベースシステム

(viii) a document evidencing that a splitting company in absorption-type company split has given the public notice and the notices under Article 789, paragraph (2) of the Companies Act (excluding item (iii), and including the cases where applied mutatis mutandis pursuant to Article 793, paragraph (2) of said Act) (in cases where, in addition to public notice in an official gazette, a public notice by publication in a daily newspaper that publishes matters on current affairs or by method of electronic public notices pursuant to the provision of Article 789, paragraph (3) of said Act (including the cases where applied mutatis mutandis pursuant to Article 793, paragraph (2) of said Act; hereinafter the same shall apply in this item), that the public notice was given by such method (in the cases excluding where separate notices are not required to be given pursuant to the provision of Article 789, paragraph (3) of the Companies Act, that the public notice and the notices were given)), and, if any creditor has raised an objection, a document evidencing that the company has made a payment or provided equivalent security to such creditor or has entrusted equivalent property for the purpose of making such creditor receive the payment, or that there is no risk of harm to such creditor by such absorption-type company split; and 例文帳に追加

八　吸収分割会社において会社法第七百八十九条第二項（第三号を除き、同法第七百九十三条第二項において準用する場合を含む。）の規定による公告及び催告（同法第七百八十九条第三項（同法第七百九十三条第二項において準用する場合を含む。以下この号において同じ。）の規定により公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によつてした場合にあつては、これらの方法による公告（同法第七百八十九条第三項の規定により各別の催告をすることを要しない場合以外の場合にあつては、当該公告及び催告））をしたこと並びに異議を述べた債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該吸収分割をしても当該債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

(viii) a document evidencing that a splitting company in incorporation-type company split has given the public notice and the notices under Article 810, paragraph (2) of the Companies Act (excluding item (iii), and including the cases where applied mutatis mutandis pursuant to Article 813, paragraph (2) of said Act) (in cases where, in addition to public notice in an official gazette, a public notice has been given by publication in a daily newspaper that publishes matters on current affairs or by means of electronic public notices pursuant to the provision of Article 810, paragraph (3) of said Act (including the cases where applied mutatis mutandis pursuant to Article 813, paragraph (2) of said Act; hereinafter the same shall apply in this item), that the public notice was given by such method (in the cases excluding where separate notices are not required to be given pursuant to the provision of Article 810, paragraph (3) of the Companies Act, that the public notice and the notices were given)), and, if any creditor has raised an objection, a document evidencing that the company has made a payment or provided equivalent security to such creditor or has entrusted equivalent property for the purpose of making such creditor receive the payment, or that there is no risk of harm to such creditor by such incorporation-type company split; and 例文帳に追加

八　新設分割会社において会社法第八百十条第二項（第三号を除き、同法第八百十三条第二項において準用する場合を含む。）の規定による公告及び催告（同法第八百十条第三項（同法第八百十三条第二項において準用する場合を含む。以下この号において同じ。）の規定により公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によつてした場合にあつては、これらの方法による公告（同法第八百十条第三項の規定により各別の催告をすることを要しない場合以外の場合にあつては、当該公告及び催告））をしたこと並びに異議を述べた債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該新設分割をしても当該債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

(3) As for the application of the provision of paragraph (3) of Article 15 of Administrative Procedure Act in the case where the location of addressee subject to the disposition pursuant to the provision of Articles 53, 54 or the preceding Article is not identified, the expression "by posting the notice at the posting area of the office of the administrative agency" shall be deemed to be replaced with "by posting the notice at the posting area of city office or town/village office or any facility equivalent to the above, and also by publishing the fact and gist of notification in an official gazette, " and the expression "when two weeks has passed since the day of commencement of notification" shall be deemed to be replaced with "on the day when 14 days have passed since the day of commencement of notification or publication of notification on an official gazette, whichever is later. " 例文帳に追加

３　第五十三条、第五十四条又は前条の規定による処分の名あて人となるべき者の所在が判明しない場合における行政手続法第十五条第三項の規定の適用については、同項中「当該行政庁の事務所の掲示場に掲示することによって」とあるのは「鉱業権者の鉱業原簿に記載された住所の所在地の市役所、町村役場又はこれに準ずるものの掲示場に掲示するとともに、その掲示をした旨及びその要旨を官報に掲載することによって」と、「掲示を始めた日から二週間を経過したとき」とあるのは「掲示を始めた日又は官報に掲載した日のいずれか遅い日から十四日を経過した日」とする。 - 日本法令外国語訳データベースシステム

iii) The excess amount that exceeds the amount equivalent to that to be included in deductible expenses, when the provisions of Article 31 of the Corporation Tax Act shall be applied, out of the amount included in deductible expenses for the relevant business year as the depreciation allowance for the depreciable assets that the specified foreign subsidiary company, etc. holds (excluding goodwill obtained on or before March 31, 1998) (such inclusive amount shall be limited to the amount calculated, with the acquisition costs of the said depreciable assets (where there is any amount of past depreciation already included in deductible expenses for the relevant business year, the amount after deducting the said amount) as the limit of the amount to be included in deductible expenses for the relevant business year 例文帳に追加

三　その有する減価償却資産（平成十年三月三十一日以前に取得した営業権を除く。）につきその償却費として当該各事業年度の損金の額に算入している金額（その減価償却資産の取得価額（既にした償却の額で各事業年度の損金の額に算入されたものがある場合には、当該金額を控除した金額）を各事業年度の損金の額に算入する金額の限度額として償却する方法を用いて計算されたものに限る。）のうち、法人税法第三十一条の規定の例によるものとした場合に損金の額に算入されることとなる金額に相当する金額を超える部分の金額 - 日本法令外国語訳データベースシステム

Article 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article). 例文帳に追加

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 10, paragraph (2) (limited to the parts pertaining to item (viii)-2) and the provisions of the following Chapter as well as the provisions of Chapter IX pertaining to these provisions, a principal business office of a Foreign Bank to which the Branch Office of the Foreign Bank belongs and branch offices and other business offices in the relevant foreign state (hereinafter collectively referred to as the "Business Offices in the Home State") shall be deemed as a single Foreign Bank, the intermediation for transactions between the Business Offices in the Home State of a Foreign Bank to which the Branch Office of the Foreign Bank belongs to be conducted by said Branch Office of the Foreign Bank and its customer (limited to intermediation specified by Cabinet Office Ordinance as that equivalent to the agency or intermediation for the business activities of a Foreign Bank) shall be deemed as an intermediation for the business activities of the single Foreign Bank, and the Business Offices in the Home State related to the intermediation for the transaction shall be deemed as a counterparty to the contract for the Branch Office of the Foreign Bank to accept the entrustment of intermediation for the business activities of the single Foreign Bank. 例文帳に追加

３　前項の場合において、第十条第二項（第八号の二に係る部分に限る。）及び次章の規定並びにこれらの規定に係る第九章の規定の適用については、外国銀行支店に係る外国銀行の主たる営業所及びその外国における支店その他の営業所（以下この項において「外国銀行外国営業所」と総称する。）は、一の外国銀行とみなし、当該外国銀行支店が行う当該外国銀行支店に係る外国銀行の外国銀行外国営業所とその顧客の取引の仲介（外国銀行の業務の代理又は媒介に相当するものとして内閣府令で定めるものに限る。）は、当該一の外国銀行の業務の媒介とみなし、当該取引の仲介に係る外国銀行外国営業所は、当該外国銀行支店が当該一の外国銀行の業務の媒介の委託を受ける旨の契約の相手方とみなす。 - 日本法令外国語訳データベースシステム

(2) With regard to dispatch work performed by a worker under dispatching, the provisions of Article 7, Article 32, paragraph (1) of Article 32-2, Article 32-3, paragraphs (1) to (3) inclusive of Article 32-4, Articles 33 to 35 inclusive, paragraph (1) of Article 36, Article 40, Article 41, Articles 60 to 63 inclusive, Article 64-2, Article 64-3 and Articles 66 to 68 inclusive of the Labor Standards Act and the provisions of orders based on said provisions (including penal provisions pertaining to these provisions) shall apply only to the client undertaking, by deeming it to be an undertaking employing a worker under dispatching. In this case, the term "at the workplace" in paragraph (1) of Article 32-2 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking (which means the dispatching undertaking prescribed in the same paragraph; the same shall apply hereinafter), where an employer of the dispatching undertaking prescribed in paragraph (3) of Article 44 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter such employer shall be simply referred to as a "dispatching employer")"; the term "pursuant to rules of employment or the equivalent thereof" in Article 32-3 of the same Act shall be deemed to be replaced with "pursuant to rules of employment or the equivalent, a dispatching employer"; the term "a worker for whom" in the same Article shall be deemed to be replaced with "a worker who can be made to work for working hours under the provisions of Article 26 of the Worker Dispatching Act, based on the worker dispatch contract with regard to the worker concerned under paragraph (1) of the same Article"; the term "at the workplace concerned" in the same Article shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace " in paragraphs (1) and (2) of Article 32-4 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace" in paragraph (1) of Article 36 of the same Act shall be deemed to be replaced with" at the workplace of a business of the dispatching undertaking, where the dispatching employer"; and the term "this to the relevant government agency " in the same Article shall be deemed to be replaced with "and this to the relevant government agency". 例文帳に追加

２　派遣中の労働者の派遣就業に関しては、派遣先の事業のみを、派遣中の労働者を使用する事業とみなして、労働基準法第七条、第三十二条、第三十二条の二第一項、第三十二条の三、第三十二条の四第一項から第三項まで、第三十三条から第三十五条まで、第三十六条第一項、第四十条、第四十一条、第六十条から第六十三条まで、第六十四条の二、第六十四条の三及び第六十六条から第六十八条までの規定並びに当該規定に基づいて発する命令の規定（これらの規定に係る罰則の規定を含む。）を適用する。この場合において、同法第三十二条の二第一項中「当該事業場に」とあるのは「労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十四条第三項に規定する派遣元の使用者（以下単に「派遣元の使用者」という。）が、当該派遣元の事業（同項に規定する派遣元の事業をいう。以下同じ。）の事業場に」と、同法第三十二条の三中「就業規則その他これに準ずるものにより、」とあるのは「派遣元の使用者が就業規則その他これに準ずるものにより」と、「とした労働者」とあるのは「とした労働者であつて、当該労働者に係る労働者派遣法第二十六条第一項に規定する労働者派遣契約に基づきこの条の規定による労働時間により労働させることができるもの」と、「当該事業場の」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場の」と、同法第三十二条の四第一項及び第二項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、同法第三十六条第一項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、「これを行政官庁に」とあるのは「及びこれを行政官庁に」とする。 - 日本法令外国語訳データベースシステム

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項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とそれぞれみなして、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

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

２　特殊関係株主等である内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、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

(3) Any person who holds a position as an employee of the existing Institute on the day before the enforcement date shall continue on and become an employee of the Institute pursuant to the provisions of Article 2 of the supplementary provisions, and in the case that said person continues on to become an employee pursuant to the provisions of Article 2, paragraph (1) of the National Government Employees, etc. Retirement Allowance Act after his/her tenure as an employee of the Institute, for the calculation of the term of his/her services that serves as the basis for calculating the retirement allowance to be received pursuant to said Act, his/her tenure as an employee of the Institute shall be deemed to be his/her ongoing tenure as an employee prescribed in said paragraph; provided, however, that this shall not apply when said person has received a retirement allowance (including benefits equivalent to this retirement allowance) as a result of retiring from the Institute. 例文帳に追加

３　施行日の前日に従前の研究所の職員として在職する者が、附則第二条の規定により引き続いて研究所の職員となり、かつ、引き続き研究所の職員として在職した後引き続いて国家公務員退職手当法第二条第一項に規定する職員となった場合におけるその者の同法に基づいて支給する退職手当の算定の基礎となる勤続期間の計算については、その者の研究所の職員としての在職期間を同項に規定する職員としての引き続いた在職期間とみなす。ただし、その者が研究所を退職したことにより退職手当（これに相当する給付を含む。）の支給を受けているときは、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

(i) In the case where there are reserve funds as prescribed in Article 44, paragraph (1) of the Act on General Rules: The amount obtained by adding the amount equivalent to said reserve funds to the total reimbursement made from the 2003 business year up to the 2005 business year of loans under Article 25, paragraph (1), item (viii), item (ix), item (xi) through item (xiii), item (xvi)-2, and item (xvi)-4 of the Old Structural Adjustment Act, which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act, and of loans under Article 12, paragraph (1), item (ii) and item (iii) of the Old Compensation Act which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Rearrangement Act (hereinafter such loans shall be collectively referred to as "loans" in this Article); and 例文帳に追加

一　通則法第四十四条第一項の規定による積立金がある場合　整備法附則第三条第四項の規定によりその償還についてなおその効力を有することとされる旧構造調整法第二十五条第一項第八号、第九号、第十一号から第十三号まで、第十六号の二及び第十六号の四の規定による貸付金並びに整備法附則第五条第三項の規定によりその償還について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二号及び第三号の規定による貸付金（以下この条において「貸付金」と総称する。）の償還金で平成十五事業年度から平成十七事業年度までに償還されたものの合計額に当該積立金の額に相当する金額を加えた金額 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(6) Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the said discount bonds to a corporation prescribed in Article 11(1) or (2) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (3) of the said Article (in the case of payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption shall be limited to payment related to the relevant trust property), the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund shall be made pursuant to the provision of the preceding paragraph). 例文帳に追加

６　昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項若しくは第二項に規定する法人又は同条第三項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。 - 日本法令外国語訳データベースシステム

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6(1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the domestic corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be included in the said foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits. 例文帳に追加

８　法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。ただし、当該内国法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses. 例文帳に追加

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額 - 日本法令外国語訳データベースシステム

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 68-90(1) of the Act for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for the relevant consolidated business year of the said consolidated corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the consolidated corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be included in the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits. 例文帳に追加

８　法第六十八条の九十第一項各号に掲げる連結法人の各連結事業年度の連結所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該連結法人の当該各連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。ただし、当該連結法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(for documents listed in item (iii), which should reasonably be preserved at the location of its office, place of business, or other equivalent place (hereinafter referred to as its "office, etc." in this paragraph) for transactions set forth in said item, in light of the content and actual conditions of the business that the corporation filing a blue return conducts, at said location of its office, etc. for the transactions). In this case, with regard to books and documents listed in item (i) or item (ii) that are deemed to be difficult to preserve at its place for tax payment with due grounds, by preserving copies thereof at its place for tax payment, the corporation shall be deemed to preserve said books and documents at its place for tax payment. 例文帳に追加

書類のうち同号の取引に係る事務所、事業所その他これらに準ずるもの（以下この項において「事務所等」という。）の所在地に保存することがその青色申告法人が行う事業の内容及び実態等に照らして合理的と認められるものについては、当該取引に係る事務所等の所在地）に保存しなければならない。この場合において、第一号又は第二号に掲げる帳簿書類のうち納税地に保存することを困難とする相当の理由があると認められるものについては、当該帳簿書類の写しを納税地に保存していることをもつて当該帳簿書類を納税地に保存しているものとみなす - 日本法令外国語訳データベースシステム

(3) For the Contract on Insurance or Other Financial Security, the amount of insurance to cover the damage of the Owner of General Ship listed in item 1 of paragraph 1 (The damage to the Owner of General Ship other than listed in the respective items of the said paragraph may be included.) or the amount for which the performance of the obligations of damages is secured shall not be less than the Amount of Limit of Liability in the case where the said Owner of General Ship can limit the liability pursuant to the provision of paragraph 1, Article 3 of the Act on Limitation of Liability for each General Ship pertaining to the Contract (Hereinafter referred in this Article as "the Amount of Limit of Liability") and the amount of insurance to cover the damage of the Owner of General Ship listed in item 2 of paragraph 1 or the amount for which the payment of cost required for removing the said general ship or taking other measures is secured shall not be less than the amount equivalent to the Amount of Limit of Liability for each General Ship pertaining to the Contract. 例文帳に追加

３　保障契約は、当該契約において一般船舶所有者等の第一項第一号に掲げる損害（同項各号に掲げる損害以外の一般船舶所有者等に生ずる損害を含むことができる。）をてん補するための保険金額又は賠償の義務の履行が担保されている額が、当該契約に係る一般船舶ごとに、責任制限法第三条第一項の規定に基づき当該一般船舶所有者等がその責任を制限することができる場合における責任の限度額（以下この条において「責任限度額」という。）に満たないものであつてはならず、かつ、当該契約において一般船舶所有者等の第一項第二号に掲げる損害をてん補するための保険金額又は当該一般船舶の撤去その他の措置に要する費用の支払が担保されている額が、当該契約に係る一般船舶ごとに、責任限度額に相当する額に満たないものであつてはならない。 - 日本法令外国語訳データベースシステム