「be equivalent」に関連した英語例文の一覧と使い方(49ページ目) - Weblio英語例文検索

(v) a person who has been sentenced to a fine (including a punishment under the laws and regulations of a foreign state equivalent thereto) for having violated the provisions of this Act, the Financial Instruments and Exchange Act, the Companies Act, the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006), the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the Building Lots and Buildings Transaction Business Act (Act No. 176 of 1952), the Act Regulating the Receipt of Contributions, Receipt of Deposits and Interest Rates (Act No. 195 of 1954), the Installment Sales Act (Act No. 159 of 1961), the Money Lending Business Act (Act No. 32 of 1983), the Act on Deposit, etc. Transaction Agreements of Specified Commodities, etc. (Act No. 62 of 1986), the Act on Regulation of Business Pertaining to Commodity Investment (Act No. 66 of 1991), the Real Estate Specified Joint Enterprise Act (Act No. 77 of 1994), the Act on Issuance, etc. of Bonds for Financial Corporations' Loan Business (Act No. 32 of 1999), the Trust Business Act, the Trust Act, or the laws and regulations of a foreign state equivalent to these Acts, or for having committed a crime prescribed in Article 255, Article 256, Article 258 to Article 260 inclusive, or Article 262 of the Civil Rehabilitation Act (Act No. 225 of 1999), Article 65, Article 66, Article 68, or Article 69 of the Act on Recognition of and Assistance for Foreign Insolvency Procedures (Act No. 129 of 2000), Article 265, Article 266, Article 268 to Article 272 inclusive or Article 274 of the Bankruptcy Act (Act No. 75 of 2004), Article 204, Article 206, Article 208, Article 208-3, Article 222, or Article 247 of the Penal Code (Act No. 45 of 1907), the Act on Punishment of Violent Acts (Act No. 60 of 1926), or Article 46, Article 47, Article 49, or Article 50 of the Act on Prevention of Illegal Acts by Organized Crime Group Members (Act No. 77 of 1991), and for whom three years have yet to elapse since the date on which the execution of the sentence was completed or since the date on which he/she ceased to be subject to the execution of such sentence; 例文帳に追加

五　この法律、金融商品取引法、会社法、一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）、宅地建物取引業法（昭和二十七年法律第百七十六号）、出資の受入れ、預り金及び金利等の取締りに関する法律（昭和二十九年法律第百九十五号）、割賦販売法（昭和三十六年法律第百五十九号）、貸金業法（昭和五十八年法律第三十二号）、特定商品等の預託等取引契約に関する法律（昭和六十一年法律第六十二号）、商品投資に係る事業の規制に関する法律（平成三年法律第六十六号）、不動産特定共同事業法（平成六年法律第七十七号）、金融業者の貸付業務のための社債の発行等に関する法律（平成十一年法律第三十二号）、信託業法、信託法若しくはこれらに相当する外国の法令の規定に違反し、又は民事再生法（平成十一年法律第二百二十五号）第二百五十五条、第二百五十六条、第二百五十八条から第二百六十条まで若しくは第二百六十二条の罪、外国倒産処理手続の承認援助に関する法律（平成十二年法律第百二十九号）第六十五条、第六十六条、第六十八条若しくは第六十九条の罪、破産法（平成十六年法律第七十五号）第二百六十五条、第二百六十六条、第二百六十八条から第二百七十二条まで若しくは第二百七十四条の罪、刑法（明治四十年法律第四十五号）第二百四条、第二百六条、第二百八条、第二百八条の三、第二百二十二条若しくは第二百四十七条の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）の罪若しくは暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第四十六条、第四十七条、第四十九条若しくは第五十条の罪を犯し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から三年を経過しない者 - 日本法令外国語訳データベースシステム

(a) the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person With Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater (in cases where the amount of liability reserve for commodity trading that has already been accrued [in cases where a specific amount of money is used under the provisions of Article 221, paragraph (2) of the Act, the amount after deducting said amount; the same shall apply in the following item] is less than ten million yen, the amount obtained by adding, to such larger amount, an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater); 例文帳に追加

イ　各事業年度における法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額（既に積み立てられた商品取引責任準備金の金額（法第二百二十一条第二項の規定により使用された金額がある場合には、当該金額を控除した金額。次号において同じ。）が千万円に満たない場合には、当該いずれか大きい金額に、千万円から当該商品取引責任準備金の金額、及びロからチまでに掲げる金額を控除した金額を事故率に二を乗じて得た率と百万分の二とのいずれか大きい率で除して計算した金額（当該計算した金額が当該事業年度の取引金額を超える場合には、当該事業年度の当該取引金額。以下この号において同じ。）に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額を加算した金額） - 日本法令外国語訳データベースシステム

Article 189 When the Director of Regional Bureau of Economy, Trade and Industry notifies a disposition pursuant to the provision of paragraph (1) of Article 21 (including the case where it applies mutatis mutandis to paragraph (2) or Article 36, paragraph (3) of Article 45 or paragraph (3) of Article 50), Article 52, Article 55, paragraph (1) of Article 83 or Article 184, gives a notice pursuant to the provision of paragraph (1) of Article 25, paragraph (2) of Article 40, paragraph (3) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66), paragraph (1) of Article 57, paragraph (2) of Article 91, paragraph (2) of Article 101 or paragraph (3) of Article 106, gives an order pursuant to the provision of paragraph (1) of Article 37, paragraph (1) of Article 38, paragraph (1) of Article 39, paragraph (1) of Article 48, paragraph (1) of Article 49, Article 182 or Article 183, or delivers transcripts of the written decision pursuant to the provision of paragraph (5) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66) or paragraph (2) of Article 94, he/she shall post the description of such notice, such order and the transcripts of such written decision at the posting area of the offices of municipality or any facility equivalent to the above in the location of the address mentioned in the written application or mining registry in the case of mining applicant, holder of mining right or mortgagee or at the posting area of the offices of municipality or any facility equivalent to the above in the location of the digging application area in the case of land owner, if the other party or the location thereof is unknown, and publish such posting and the gist thereof in an official gazette. In this case, such notice, such order and the transcripts of such written decision shall be deemed to have reached the other party on the day 14 days after the day of commencement of posting or the day of publication in an official gazette, whichever is later. 例文帳に追加

第百八十九条　経済産業局長は、第二十一条第一項（第三十六条第二項、第四十五条第三項又は第五十条第三項において準用する場合を含む。）、第五十二条、第五十五条、第八十三条第一項若しくは第百八十四条の規定による処分の通知、第二十五条第一項、第四十条第二項、第四十七条第三項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）、第五十七条第一項、第九十一条第二項、第百一条第二項若しくは第百六条第三項の規定による通知、第三十七条第一項、第三十八条第一項、第三十九条第一項、第四十八条第一項、第四十九条第一項、第百八十二条若しくは第百八十三条の規定による命令又は第四十七条第五項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）若しくは第九十四条第二項の規定による決定書の謄本の交付をする場合において、相手方が知れないとき、又はその所在が不分明なときは、鉱業出願人、鉱業権者若しくは抵当権者にあつては願書若しくは鉱業原簿に記載された住所の所在地の、土地の所有者にあつては採掘出願地の所在地の市役所、町村役場又はこれに準ずるものの掲示場に、その通知若しくは命令又は決定書の謄本の内容を掲示するとともに、その掲示をした旨及びその要旨を官報に掲載しなければならない。この場合においては、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に、その通知若しくは命令又は決定書の謄本は、相手方に到達したものとみなす。 - 日本法令外国語訳データベースシステム

Article 162-2 With regard to sales and purchase of share certificates listed in a Financial Instruments Exchange or shares certificates falling under the category of Over-the-Counter Traded Securities (hereinafter these shares are collectively referred to as "Listed or Over-the-Counter Traded Shares" in this Article) or Entrustment, etc. thereof to be conducted by the company having issued these Listed or Over-the-Counter Traded Shares under Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms under the provisions of Article 163 or Article 165(3) of said Act) or Article 199(1) of said Act (limited to cases where the company intends to solicit persons to subscribe for treasury shares it disposes of) or laws and regulations of a foreign state equivalent to these provisions (limited to cases where the company is a foreign company), Entrustment, etc. of these transactions to be conducted by a Trust Company, etc. based on a trust contract and for the account of the company having issued these Listed or Over-the-Counter Traded Shares, Accepting an Entrustment, etc. of these transaction by a Financial Instruments Business Operator or Authorized Transaction-at-Exchange Operator, or other acts prescribed by a Cabinet Office Ordinance, the Prime Minister, for the purpose of preventing manipulation of prices of Listed or Over-the-Counter Traded Shares in a Financial Instruments Exchange Market or Over-the-Counter Securities Market, may stipulate the matters in a Cabinet Office Ordinance which are found to be necessary and appropriate to secure the fairness in transactions of Listed or Over-the-Counter Trade Shares. 例文帳に追加

第百六十二条の二　内閣総理大臣は、金融商品取引所に上場されている株券又は店頭売買有価証券に該当する株券（以下この条において「上場等株券」という。）の発行者である会社が行う会社法第百五十六条第一項（同法第百六十三条及び第百六十五条第三項の規定により読み替えて適用する場合を含む。）若しくは第百九十九条第一項（処分する自己株式を引き受ける者を募集しようとする場合に限る。）の規定又はこれらに相当する外国の法令の規定（当該会社が外国会社である場合に限る。）による上場等株券の売買若しくはその委託等、信託会社等が信託契約に基づいて上場等株券の発行者である会社の計算において行うこれらの取引の委託等又は金融商品取引業者若しくは取引所取引許可業者が行うこれらの取引の受託等その他の内閣府令で定めるものについて、取引所金融商品市場又は店頭売買有価証券市場における上場等株券の相場を操縦する行為を防止するため、上場等株券の取引の公正の確保のため必要かつ適当であると認める事項を内閣府令で定めることができる。 - 日本法令外国語訳データベースシステム

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"): 例文帳に追加

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム

an equivalent beneficiary is: (i) a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information;(bb) that resident is a qualified person under limitation on benefits provisions(Tokuten Joko) in that convention or, where there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2 of this Article (or for the purposes of subparagraph (g) of paragraph 2 of this Article, provision corresponding to clause (i) of that subparagraph); and(cc) with respect to an item of income, profit or gain referred to in Article7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12, 13 or 21 of this Convention that resident would be entitled under that convention to a rate of tax with respect to the particular class of income, profit or gain in for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention, under conditions in that convention which are no less restrictive than those in this Convention; or (ii) a qualified person by reason of subparagraphs (a), (b), (c), (d) or (e) of paragraph 2 of this Article. 例文帳に追加

「同等受益者」とは、次の(i)又は(ii)のいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約（以下「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報交換に関する規定を有すること。(bb)当該居住者が、租税条約の特典条項に基づき適格者に該当すること又は租税条約にそのような規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること（租税条約の規定が２(g)の規定に相当する規定である場合には、２(g)(i)の規定に相当する規定により適格者に該当することとなるときに限る。）。(cc)第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める種類の所得、利得又は収益について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること（租税条約に規定する要件がこの条約に規定する要件よりも制限的でない場合に限る。）。(ii)２(a)から(e)までに掲げる適格者 - 財務省

Article 27-23 (1) A holder of the Target Securities (including the Securities listed in Article 2(1)(xix) indicating the Options pertaining to said Target Securities (limited to the Options which cause a person who has exercised said Options to acquire a position as a buyer in the sales or purchase of the Target Securities pertaining to said Options) and other Securities specified by a Cabinet Order as those which indicate the rights pertaining to said Target Securities) whose issuer is a juridical person which is an issuer (with regard to the Securities specified by a Cabinet Office Ordinance, a person specified by a Cabinet Office Ordinance; the same shall apply hereinafter in this Chapter and Article 27-30-11(4), except for Article 27-30(2)) of share certificates, bonds with share option and other Securities specified by a Cabinet Order (hereinafter referred to as the "Securities Related to Share Certificates" in this paragraph) that are listed on a Financial Instruments Exchange (including the Securities Related to Share Certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to said Securities) (such Securities shall be hereinafter collectively referred to as the "Share Certificates, etc." in this Chapter and Article 27-30-11(4)), and whose Holding Ratio of Share Certificates, etc. pertaining to said Share Certificates, etc. exceeds 5% (such holder shall be hereinafter referred to as a "Large Volume Holder" in this Chapter) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit to the Prime Minister a report that contains the matters related to the Holding Ratio of Share Certificates, etc., matters related to the funds for the acquisition, purposes of holding and any other matters specified by a Cabinet Office Ordinance (such report shall be hereinafter referred to as "Reports of Possession of Large Volume"), within five days from the date on which such person has come to be a Large Volume Holder (Sundays and other holidays specified by a Cabinet Order shall not be included for the purpose of counting days; the same shall apply in Article 27-25(1) and Article 27-26); provided, however, that this shall not apply to the cases where there is no increase in the total number of the Share Certificates, etc. held set forth in paragraph (4) or to any other case specified by a Cabinet Office Ordinance. 例文帳に追加

第二十七条の二十三　株券、新株予約権付社債券その他の政令で定める有価証券（以下この項において「株券関連有価証券」という。）で金融商品取引所に上場されているもの（流通状況がこれに準ずるものとして政令で定める株券関連有価証券を含む。）の発行者である法人が発行者（内閣府令で定める有価証券については、内閣府令で定める者。第二十七条の三十第二項を除き、以下この章及び第二十七条の三十の十一第四項において同じ。）である対象有価証券（当該対象有価証券に係るオプション（当該オプションの行使により当該行使をした者が当該オプションに係る対象有価証券の売買において買主としての地位を取得するものに限る。）を表示する第二条第一項第十九号に掲げる有価証券その他の当該対象有価証券に係る権利を表示するものとして政令で定めるものを含む。以下この章及び第二十七条の三十の十一第四項において「株券等」という。）の保有者で当該株券等に係るその株券等保有割合が百分の五を超えるもの（以下この章において「大量保有者」という。）は、内閣府令で定めるところにより、株券等保有割合に関する事項、取得資金に関する事項、保有の目的その他の内閣府令で定める事項を記載した報告書（以下「大量保有報告書」という。）を大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。第二十七条の二十五第一項及び第二十七条の二十六において同じ。）以内に、内閣総理大臣に提出しなければならない。ただし、第四項に規定する保有株券等の総数に増加がない場合その他の内閣府令で定める場合については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. 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 year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) 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

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）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

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners who have made contributions with respect to a Portfolio Investment to receive an in kind distribution of Portfolio Securities in respect of such Portfolio Investment (including non-money consideration acquired by the Partnership from a Disposition of, in kind dividends with respect to or share splits of Portfolio Securities) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Participating Interested Partners in respect of such Portfolio Investment their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of the Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the totalamount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to their respective Percentage Interests (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and (iv) other matters as required for determination of appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding interests equal to [ ]% or more of the total Percentage Interests of the Limited Partners who have made contributions to the Portfolio Investment. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加

3. 前項に規定する金銭の分配のほか、無限責任組合員は、あるポートフォリオ投資に係る投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが当該ポートフォリオ投資に関し出資をした組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、当該ポートフォリオ投資に係る対象組合員等に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、対象持分割合（但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。）に応じ按分をした割合により、それぞれ現物により分配するとができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を対象組合員等に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、当該ポートフォリオ投資に関し出資をした有限責任組合員の対象持割合の合計の［ ］分の［ ］以上に相当する持分を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項の規定に基づき無限責任組合員が行う分配に準用する。 - 経済産業省

Article 73 (1) The owner of a Vehicle (except for those prescribed in Paragraph 3; the same shall apply hereinafter in this paragraph and the next paragraph) shall deposit with the Deposit Management Entity as a Recycling, etc. a deposit in an amount equivalent to the Recycling, etc. Fee for said Vehicle (the fee indicated in the middle column of the following Table made public pursuant to the provisions of Article 34, Paragraph 1 by the Vehicle Manufacturer, etc., which has to collect the Parts Specified for Recycling, etc. relating to said Vehicle pursuant to the classification of the Vehicle indicated in the upper column of the same Table (when there is no Vehicle Manufacturer, etc. or when the Vehicle Manufacturer, etc. cannot be notified (referred to in each of the following items as "When There is No Manufacturer"; the same shall apply hereinafter); the fee indicated in the lower column made public by the Designated Recycling Organization as prescribed in Article 108, Paragraph 1); the same shall apply in Paragraph 3) by the time said Vehicle has been first registered in the Vehicle Registration File (referred to as registration in Vehicle Registration File pursuant to the provisions of the Road Transport Vehicle Act, Article 4; the same shall apply hereinafter), for a light Vehicle prescribed in Article 3 of the same Act (except for Vehicles outside the scope of the inspections prescribed in Article 58, Paragraph 1 of the same Act) when the initial vehicle inspection certificate for said Vehicle (referred to as a delivery of vehicle inspection certificates provided in Article 60, Paragraph 1 or Article 71, Paragraph 4 of the same Act; the same shall apply hereinafter) has been delivered, for light Vehicles which are outside the scope of inspections prescribed in Article 58, Paragraph 1 of the same Act, when the Vehicle number of the Vehicle has been initially designated (indicated as a designation of Vehicle number as prescribed in Article 97-3, Paragraph 1 of the same Act; the same shall apply hereinafter in Paragraph 3). 例文帳に追加

第七十三条　自動車（第三項に規定するものを除く。以下この項及び次項において同じ。）の所有者は、当該自動車が最初の自動車登録ファイルへの登録（道路運送車両法第四条の規定による自動車登録ファイルへの登録をいう。以下同じ。）を受けるとき（同法第三条に規定する軽自動車（同法第五十八条第一項に規定する検査対象外軽自動車を除く。）にあっては当該自動車が最初の自動車検査証の交付（同法第六十条第一項又は第七十一条第四項の規定による自動車検査証の交付をいう。以下同じ。）を受けるとき、同法第五十八条第一項に規定する検査対象外軽自動車にあっては当該自動車が最初の車両番号の指定（同法第九十七条の三第一項の規定による車両番号の指定をいう。以下同じ。）を受けるとき）までに、当該自動車に係る再資源化等料金（次の表の上欄に掲げる自動車の区分に応じ、それぞれ当該自動車に係る特定再資源化等物品を第二十一条の規定により引き取るべき自動車製造業者等が第三十四条第一項の規定により公表した同表の中欄に掲げる料金（当該自動車製造業者等が存しない場合又は当該自動車製造業者等を確知することができない場合（次項各号において「製造業者不存在の場合」という。）にあっては、指定再資源化機関が第百八条第一項の規定により公表した同表の下欄に掲げる料金）をいう。第三項において同じ。）に相当する額の金銭を再資源化等預託金として資金管理法人に対し預託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 58 (1) Where a person entitled to the right to receive a disability compensation pension has died, if the total of the amount of the disability compensation pension paid to said person (for the part of said disability compensation pension paid for the period until July of the fiscal year containing the day on which the person died (in cases where the month containing said day on which the person died falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability compensation pension advance lump sum payment pertaining to said disability compensation pension paid to said person (in cases where the grounds for the payment of said disability compensation pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the following table corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability compensation pension balance lump sum payment equivalent to the amount of such balance as insurance benefits to the surviving family members of said person based on their claims. 例文帳に追加

第五十八条　政府は、当分の間、障害補償年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害補償年金の額（当該障害補償年金のうち当該死亡した日の属する年度（当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。）の七月以前の分として支給された障害補償年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額）及び当該障害補償年金に係る障害補償年金前払一時金の額（当該障害補償年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）の合計額が次の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額）に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害補償年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 61 (1) Where a person entitled to the right to receive a disability pension has died, if the total of the amount of the disability pension paid to said person (for the part of said disability pension paid for the period until July of the fiscal year containing said day on which the person died (in cases where the month containing the day on which the person died falls in any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability pension advance lump sum payment pertaining to said disability pension paid to said person (in cases where the grounds for the payment of said disability pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the table in Article 58, paragraph (1) corresponding to the grade of disability pertaining to the relevant disability pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability pension balance lump sum payment equivalent to the amount of such balance, as insurance benefits, to the surviving family members of said person based on their claims. 例文帳に追加

第六十一条　政府は、当分の間、障害年金を受ける権利を有する者が死亡した場合において、その者に支給された当該障害年金の額（当該障害年金のうち当該死亡した日の属する年度（当該死亡した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。）の七月以前の分として支給された障害年金にあつては、厚生労働省令で定めるところにより第十六条の六第二項の規定の例により算定して得た額）及び当該障害年金に係る障害年金前払一時金の額（当該障害年金前払一時金を支給すべき事由が当該死亡した日の属する年度の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより同項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）の合計額が第五十八条第一項の表の上欄に掲げる当該障害年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（当該死亡した日が算定事由発生日の属する年度の翌々年度の八月一日以後の日である場合にあつては、厚生労働省令で定めるところにより第八条の四において準用する第八条の三第一項の規定の例により算定して得た額を同表の給付基礎日額とした場合に得られる額）に満たないときは、その者の遺族に対し、その請求に基づき、保険給付として、その差額に相当する額の障害年金差額一時金を支給する。 - 日本法令外国語訳データベースシステム

(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare). 例文帳に追加

２　法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家（放送番組（広告放送を含む。）、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者）若しくはモデル（商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者）の職業に紹介した求職者又は科学技術者（高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者）、経営管理者（会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者）若しくは熟練技能者（職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者）の職業に紹介した求職者（当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。）から、就職後六箇月以内に支払われた賃金の百分の十・五（免税事業者にあつては、百分の十・二）に相当する額以下の手数料を徴収するときとする。 - 日本法令外国語訳データベースシステム

Article 24-6 (1) A company which has issued share certificates listed in a Financial Instruments Exchange, share certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to share certificates listed in a Financial Instruments Exchange or other Securities specified by a Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 and Article 167) shall, when a resolution of a shareholders meeting or board of directors' meeting set forth in Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms pursuant to Article 165(3) of said Act) are made, submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, states matters pertaining to the status of buyback of Listed Share Certificates, etc. issued by itself conducted based on the resolution of the shareholders meeting or board of directors' meeting (hereinafter referred to as the "Shareholders Meeting, etc." in this paragraph) during each month from the month which includes the day when the resolution of the Shareholders Meeting, etc. is made to the month which includes the day when the period set forth in Article 156(1)(iii) of said Act is to expire (each month is referred to as the "Reporting Month" in this paragraph) (including the cases where no buyback is conducted) and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month. 例文帳に追加

第二十四条の六　金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券（以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。）の発行者である会社は、会社法第百五十六条第一項（同法第百六十五条第三項の規定により読み替えて適用する場合を含む。）の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会（以下この項において「株主総会等」という。）の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月（以下この項において「報告月」という。）ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況（買付けを行わなかつた場合を含む。）に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に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

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income 例文帳に追加

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(3) Among inventions disclosed in the description, scope of claims or drawings (in the case of a foreign language written application, foreign language documents) originally attached to the application in a patent application containing a priority claim under paragraph (1), for those that are stated in the description, scope of claims for a patent or utility model registration or drawings (in the case where the earlier application was a foreign language written application, foreign language documents) originally attached to the application of the earlier application on which the priority claim is based (in the case where the earlier application contains a priority claim under the said paragraph or Article 8(1) of the Utility Model Act, or Article 43(1) or 43-2(1) or (2) of the patent Act (including its mutatis mutandis application under Article 11(1) of the Utility Model Act), excluding any inventions disclosed in any documents (limited to those equivalent to the description, scope of claim for a patent or utility model registration or drawing) submitted at the time of the filing of the application on which the priority claim in the earlier application is based), the laying open of application or the bulletin containing the Utility Model pertaining to the earlier application shall be deemed to have been effected or issued at the time when the patent gazette containing patent or the laying open of application pertaining to the said patent application was issued or effected, and the main clause of Article 29-2 of the patent Act or Article 3-2 of the Utility Model Act shall apply. 例文帳に追加

３　第一項の規定による優先権の主張を伴う特許出願の願書に最初に添付した明細書、特許請求の範囲又は図面（外国語書面出願にあつては、外国語書面）に記載された発明のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面（当該先の出願が外国語書面出願である場合にあつては、外国語書面）に記載された発明（当該先の出願が同項若しくは実用新案法第八条第一項の規定による優先権の主張又は第四十三条第一項若しくは第四十三条の二第一項若しくは第二項（同法第十一条第一項において準用する場合を含む。）の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類（明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面に相当するものに限る。）に記載された発明を除く。）については、当該特許出願について特許掲載公報の発行又は出願公開がされた時に当該先の出願について出願公開又は実用新案掲載公報の発行がされたものとみなして、第二十九条の二本文又は同法第三条の二本文の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) Among devices disclosed in the description, scope of claims or drawings originally attached to the application in an application for a utility model registration containing a priority claim under paragraph (1), for those that are disclosed in the description, scope of claims for a utility model registration or patent or drawings (in the case where the Earlier Application was a written application in foreign language prescribed in Article 36-2(2) of the Patent Act, the document in foreign language prescribed in paragraph (1) of the said Article) originally attached to the application of the Earlier Application on which the priority claim is based (in the case where the Earlier Application contains a priority claim under the preceding paragraph or Article 41(1) of the Patent Act, or Article 43(1) or 43-2(1) or (2) of the Patent Act (including their mutatis mutandis application under Article 11(1) of this Act), excluding any device disclosed in any documents (limited to those equivalent to the description, scope of claims for a utility model registration or patent or drawings) submitted at the time of the filing of the application on which the priority claim in the Earlier Application is based), the Utility Model Bulletin pertaining to the Earlier Application or the laying open of the Earlier Application shall be deemed to have been issued or effected at the time when the Utility Model Bulletin pertaining to the said application for a utility model registration was issued, and the main clause of Article 3-2 of the Utility Model Act or Article 29-2of the Patent Act shall apply. 例文帳に追加

３　第一項の規定による優先権の主張を伴う実用新案登録出願の願書に最初に添付した明細書、実用新案登録請求の範囲又は図面に記載された考案のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面（当該先の出願が特許法第三十六条の二第二項の外国語書面出願である場合にあつては、同条第一項の外国語書面）に記載された考案（当該先の出願が第一項若しくは同法第四十一条第一項の規定による優先権の主張又は同法第四十三条第一項若しくは第四十三条の二第一項若しくは第二項（第十一条第一項において準用する場合を含む。）の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類（明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面に相当するものに限る。）に記載された考案を除く。）については、当該実用新案登録出願について実用新案掲載公報の発行がされた時に当該先の出願について実用新案掲載公報の発行又は出願公開がされたものとみなして、第三条の二本文又は同法第二十九条の二本文の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 31-2 (1) A person engaged in the business of manufacturing or importing any chemical substance subject to monitoring, any Class II Specified Chemical Substance, any chemical substance of which the public has been notified pursuant to the provisions of Article 4, paragraph (4) (including where it is applied mutatis mutandis pursuant to Article 4-2, paragraph (9) and pursuant to Article 5-2, paragraph (2)), or any chemical substance in the list of existing chemical substances prescribed in Article 2, paragraph (1) of the Supplementary Provisions of which the public has been notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment when he/she has conducted tests with regard to the substance subject to reporting under the items prescribed in Article 4, paragraph (7) or studies of hazardous properties prescribed in Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) (including cases in which information equivalent to that which would be obtained from said tests (limited to information that is not publicly known) has been obtained). When, as a result of said tests, the person obtains information specified by Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment indicating that the substance subject to reporting possesses the following properties, he/she shall report to that effect and give the details of such information, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, and Ordinance of the Ministry of Economy; provided, however that this shall not apply where said person has obtained said information as a result of a study of hazardous properties to which an instruction under the provisions of Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) pertains, and where said person is reporting the details of said information pursuant to these provisions: 例文帳に追加

第三十一条の二　監視化学物質、第二種特定化学物質、第四条第四項（第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。）の規定により公示された化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質（以下「報告対象物質」という。）の製造又は輸入の事業を営む者は、その製造し、又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合（当該試験を行つたと同等の知見（公然と知られていないものに限る。）が得られた場合を含む。）であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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

A method specified by an ordinance of the competent ministry set forth in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act shall correspond to the categories listed in the following items and be the method of specifying the price set out in said respective items as the price of shares prescribed in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act: (i) in the case of selling said shares by transactions on the market: the selling price of said transaction; (ii) in cases other than as set forth in the preceding item: the prices set forth in the following, whichever is the greater: (a) the closing price on the market where said shares are traded on the date of sale (in the case of no selling or buying transactions on said sale date, or in the case where said selling day is a holiday of said market, the price of the first selling or buying transactions conducted following said sale date); or (b) if said shares are subject to a takeover bid, etc. (which means a takeover bid prescribed in Article 27-2, paragraph 6 of the Securities Exchange Act [including cases where it is applied mutatis mutandis pursuant to Article 27-22, paragraph 2 of the same Act] and an equivalent system based on laws and regulations in a foreign state) on the date of sale, the price of said shares under the contract pertaining to said takeover bid on said date of sale. 例文帳に追加

法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する主 務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもっ て法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する株 式の価格とする方法とする。 一当該株式を市場において行う取引によって売却する場合当該取引によって売却す る価格 二前号に掲げる場合以外の場合次に掲げる額のうちいずれか高い額 イ売却日における当該株式を取引する市場における最終の価格（当該売却日に売 買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、 その後最初になされた売買取引の成立価格）ロ売却日において当該株式が公開買付け等（証券取引法第二十七条の二第六項 （同法第二十七条の二十二第二項 において準用する場合を含む。）に規定する公 開買付け及びこれに相当する外国の法令に基づく制度をいう。）の対象であると きは、当該売却日における当該公開買付け等に係る契約における当該株式の価格 - 経済産業省

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners to receive an in kind distribution of Portfolio Securities (including non-money consideration acquired by the Partnership from the Disposition of Portfolio Securities, in kind dividends or share splits) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Partners and any Withdrawing Partners their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the total amount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (which is, in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to (a) in the case of a Partner, their respective Interest Amount or (b) in the case of a Withdrawing Partner, their respective Interest Amount at the time of the withdrawal of such Withdrawing Partner, to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute to the Partners and any Withdrawing Partners the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and(iv) other matters as required to determine the appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding a Number of Partnership Units equal to [ ]% or more of the aggregate Number of Partnership Units of all of the Limited Partners. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加

3. 前項に規定する金銭の分配のほか、無限責任組合員は、投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、組合員及び脱退組合員に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分をした上、それぞれ現物により分配することができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券等の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を組合員及び脱退組合員に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、総有限責任組合員の出資口数の合計の［ ］分の［ ］以上に相当する出資口数を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項に基づき無限責任組合員が行う分配に準用する。 - 経済産業省

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

Article 252 (1) In the following cases concerning the rehabilitation debtor against whom bankruptcy proceedings have not yet been commenced, for the purpose of application of the relevant provisions of the Bankruptcy Act (meaning the provisions of the Bankruptcy Act, Article 71(1)(iv) and (2)(ii) and (iii), Article 72(1)(iv) and (2)(ii) and (iii), Article 160 (excluding paragraph (1)(i)), Article 162 (excluding paragraph (1)(ii)), Article 163(2), Article 164(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), Article 166, and Article 167(2) (including cases where applied mutatis mutandis pursuant to Article 170(2) of said Act); the same shall apply in paragraph (3)), a petition for commencement of rehabilitation proceedings, etc. (in cases where an order of dismissal with prejudice on the merits of a petition for commencement of rehabilitation proceedings, an order of discontinuance of rehabilitation proceedings, an order of disconfirmation of the rehabilitation plan or an order of revocation of the rehabilitation plan (limited to one based on a petition filed prior to the close of rehabilitation proceedings) becomes final and binding, this phrase refers to a petition for commencement of rehabilitation proceedings, petition for commencement of special liquidation in the proceedings for special liquidation that have ceased to be effective as a result of the commencement of rehabilitation proceedings, or any act conducted by the rehabilitation debtor or his/her statutory agent or the rehabilitation debtor's director, executive officer or any other person equivalent thereto, which shall constitute the crime set forth in Article 265 of the Bankruptcy Act, and in cases where an order of revocation of the rehabilitation plan, which is not based on a petition filed prior to the close of rehabilitation proceedings, becomes final and binding, said phrase refers to a petition for revocation of the rehabilitation plan; hereinafter the same shall apply in this paragraph) shall be deemed to be a petition for commencement of bankruptcy proceedings only where no petition for commencement of bankruptcy proceedings has been filed prior to said petition for commencement of rehabilitation proceedings, etc: 例文帳に追加

第二百五十二条　破産手続開始前の再生債務者に関する次に掲げる場合における破産法の関係規定（破産法第七十一条第一項第四号並びに第二項第二号及び第三号、第七十二条第一項第四号並びに第二項第二号及び第三号、第百六十条（第一項第一号を除く。）、第百六十二条（第一項第二号を除く。）、第百六十三条第二項、第百六十四条第一項（同条第二項において準用する場合を含む。）、第百六十六条並びに第百六十七条第二項（同法第百七十条第二項において準用する場合を含む。）の規定をいう。第三項において同じ。）の適用については、再生手続開始の申立て等（再生手続開始の申立ての棄却、再生手続廃止若しくは再生計画不認可の決定又は再生計画取消しの決定（再生手続の終了前にされた申立てに基づくものに限る。）が確定した場合にあっては再生手続開始の申立て、再生手続開始によって効力を失った特別清算の手続における特別清算開始の申立て又は破産法第二百六十五条の罪に該当することとなる再生債務者、その法定代理人若しくは再生債務者の理事、取締役、執行役若しくはこれらに準ずる者の行為をいい、再生計画取消しの決定であって再生手続の終了前にされた申立てに基づくもの以外のものが確定した場合にあっては再生計画取消しの申立てをいう。以下この項において同じ。）は、当該再生手続開始の申立て等の前に破産手続開始の申立てがないときに限り、破産手続開始の申立てとみなす。 - 日本法令外国語訳データベースシステム

Article 31-2 (1) A person operating the business of manufacturing or importing any monitoring chemical substance, any Class II Specified Chemical Substance, any chemical substance that has been publicly notified pursuant to the provisions of paragraph (4) of Article 4 (including the cases in which it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2 and the cases in which it is applied mutatis mutandis pursuant to paragraph (2) of Article 5-2), any new chemical substance to which the confirmation under item (v) of paragraph (1) of Article 3 or paragraph (4) of Article 4-2 pertains, or any chemical substance listed in the List of Existing Chemical Substances prescribed in paragraph (1) of Article 2 of the Supplementary Provisions that has been publicly notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall, when he/she has conducted tests pertaining to the items to be tested prescribed in paragraph (7) of Article 4 or pertaining to the studies of hazardous properties prescribed in paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 (including the cases in which knowledge equivalent to that which would be obtained from said tests [limited to knowledge that is not publicly known] has been obtained) with regard to the substance subject to reporting he/she has manufactured or imported and if he/she has obtained, as a result thereof, knowledge specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment as one indicating that the substance subject to reporting possesses the following properties, report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment to that effect and the details of said knowledge, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment; provided, however, that this shall not apply to the case where said person has obtained said knowledge as a result of a study of hazardous properties to which an instruction under the provisions of paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 pertains and is reporting the details of said knowledge pursuant to these provisions: 例文帳に追加

第三十一条の二　監視化学物質、第二種特定化学物質、第四条第四項（第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。）の規定により公示された化学物質、第三条第一項第五号若しくは第四条の二第四項の確認に係る新規化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質（以下「報告対象物質」という。）の製造又は輸入の事業を営む者は、その製造又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合（当該試験を行つたと同等の知見（公然と知られていないものに限る。）が得られた場合を含む。）であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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

Article 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加

第百六十七条　次の各号に掲げる者（以下この条において「公開買付者等関係者」という。）であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの（以下この条において「上場等株券等」という。）の同項に規定する公開買付け（同項本文の規定の適用を受ける場合に限る。）若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け（以下この条において「公開買付け等」という。）をする者（以下この条において「公開買付者等」という。）の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券（以下この条において「特定株券等」という。）又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券（以下この項において「関連株券等」という。）に係る買付け等（特定株券等又は関連株券等（以下この条において「株券等」という。）の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。）をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等（株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。）をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む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。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加