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(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加
２４ 当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム
(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加
２２ 当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム
Article 83-3 The provisions of paragraph (2) and (3) of Article 75-2, and of Article 75-3 through Article 75-12 shall apply mutatis mutandis to the work of the designated consultant examination institutions and consultant examination affairs provided for in the preceding article. In this case, "the Director of the Prefectural Labor Bureau" in paragraph (3) of Article 75-2 and Article 75-12 shall be read as "the Minister of Health, Labour and Welfare"; "paragraph (1)" in paragraph (3) of Article 75-2 read as "Article 83-2"; "the examination affair rules provided for in paragraph (1) of Article 75-6" in paragraph (2) of Article 75-4 as "the procedure rules concerning the implementation of consultant examination affairs "; "giving a decision as to whether the applicant has knowledge and capability necessary for a license holder" in paragraph (1) of Article 75-5 as "formulating and marking examination questions for industrial safety consultant examinations and industrial health consultant examinations"; "license examiner" in the same article and Article 75-8 as "consultant examiner"; "the examination affair rules provided for in paragraph (1) of the following Article" in paragraph (4) of Article 75-5 as "the procedure rules concerning the implementation of the consultant examination affairs "; "examination affairs (hereinafter in this Article and Article 75-11, paragraph (2), item (iv) referred to as the ' examination affair rules')" in paragraph (1) of Article 75-6 as "procedure rules"; "the examination affair rules" in paragraphs 2 and 3 of the same Article and item (iv) of paragraph (2) of Article 75-11 as "the procedure rules relating to the implementation of consultant examination affairs". 例文帳に追加
第八十三条の三 第七十五条の二第二項及び第三項並びに第七十五条の三から第七十五条の十二までの規定は、前条の規定による指定、指定コンサルタント試験機関及びコンサルタント試験事務について準用する。この場合において、第七十五条の二第三項及び第七十五条の十二中「都道府県労働局長」とあるのは「厚生労働大臣」と、第七十五条の二第三項中「第一項」とあるのは「第八十三条の二」と、第七十五条の四第二項中「第七十五条の六第一項に規定する試験事務規程」とあるのは「コンサルタント試験事務の実施に関する規程」と、第七十五条の五第一項中「免許を受ける者として必要な知識及び能力を有するかどうかの判定」とあるのは「労働安全コンサルタント試験又は労働衛生コンサルタント試験の問題の作成及び採点」と、同条及び第七十五条の八中「免許試験員」とあるのは「コンサルタント試験員」と、第七十五条の五第四項中「次条第一項に規定する試験事務規程」とあるのは「コンサルタント試験事務の実施に関する規程」と、第七十五条の六第一項中「規程（以下この条及び第七十五条の十一第二項第四号において「試験事務規程」という。）」とあるのは「規程」と、同条第二項及び第三項並びに第七十五条の十一第二項第四号中「試験事務規程」とあるのは「コンサルタント試験事務の実施に関する規程」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 85-3 The provision of paragraph (2) and (3) of Article 75-2, Article 75-3, Article 75-4 and Articles 75-6 through 75-12 shall apply mutatis mutandis to the designation registration institution and the registration affairs prescribed in paragraph (1) of the preceding Article. In this case, ' the Director of the Prefectural Labor Bureau in paragraph (3) of Article 75-2 and Article 75-12 shall be read as "the Minister of Health, Labour and Welfare"; "paragraph (1)" in paragraph (3) of Article 75-2 read as "paragraph (1) of Article 85-2"; "the examination affair rules provided for in paragraph (1) of Article 75-6" in paragraph (2) of Article 75-4 as "the procedure rules concerning the implementation of registration affairs"; "rules (hereinafter in this Article and 75-11, paragraph (2), item (iv) referred to as the ' examination affair rules')" in paragraph (1) of Article 75-6 as "procedure rules"; "the examination affair rules" in paragraph (2) and (3) of the same Article and item (iv) of paragraph (2) of Article 75-11 as "the procedure rules relating to the implementation of registration affairs"; "a member of the staff (including a license examiner)" in Article 75-8 as "a member of the staff"; "whole or part of the examination affairs" in Article 75-10 as "registration affairs"; "whole or part of the examination affairs" in paragraph (2) of Article 75-11 and Article 75-12 as "registration affairs." 例文帳に追加
第八十五条の三 第七十五条の二第二項及び第三項、第七十五条の三、第七十五条の四並びに第七十五条の六から第七十五条の十二までの規定は、前条第一項の規定による指定、指定登録機関及び登録事務について準用する。この場合において、第七十五条の二第三項及び第七十五条の十二中「都道府県労働局長」とあるのは「厚生労働大臣」と、第七十五条の二第三項中「第一項」とあるのは「第八十五条の二第一項」と、第七十五条の四第二項中「第七十五条の六第一項に規定する試験事務規程」とある のは「登録事務の実施に関する規程」と、第七十五条の六第一項中「規程（以下この条及び第七十五条の十一第二項第四号において「試験事務規程」という。）」とあるのは「規程」と、同条第二項及び第三項並びに第七十五条の十一第二項第四号中「試験事務規程」とあるのは「登録事務の実施に関する規程」と、第七十五条の八中「職員（免許試験員を含む。）」とあるのは「職員」と、第七十五条の十中 「試験事務の全部又は一部」とあるのは「登録事務」と、第七十五条の十一第二項及び第七十五条の十二中「試験事務の全部若しくは一部」とあるのは「登録事務」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 3 The provisions of Article 9(1) to (3), Article 10, and Article 11 of the Act for Punishment of Organized Crimes, Control of Crime Proceeds and Other Matters (Act No. 136 of 1999; hereinafter referred to as the "Organized Crime Punishment Act" ) shall also apply to an act committed after the enforcement of this Act with regard to assets arising from or acquired through a criminal act constituting any of the offenses listed in the following provisions (including a criminal act committed outside Japan, which would constitute any of these offenses if it were committed in Japan and which constitutes an offense under the laws and regulations of the place of the act) that was committed before the enforcement of this Act in order to acquire illicit gains, or assets acquired as a reward for said criminal act: Article 14(1)(i) to (vi)-2, or (vii) of the Unfair Competition Prevention Act (excluding the part pertaining to Article 11(1) of the same Act) before the revision pursuant to the provision of Article 1 of this Act; Article 200-2(1) of the Patent Act before the revision pursuant to the provision of Article 2 of this Act; Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of this Act; Article 73-2(1) of the Design Act before the revision pursuant to the provision of Article 4 of this Act; Article 81-2(1) of the Trademark Act before the revision pursuant to the provision of Article 5 of this Act; Article 122-2 of the Copyright Act before the revision pursuant to the provision of Article 6; or Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of the Act for Partial Revision of the Patent Act, etc. (Act No. 26 of 2003) before the revision pursuant to the provision of Article 6 of the Supplementary Provisions of this Act where said provision of Article 3 is to remain applicable pursuant to the provision of Article 4(1) of the Supplementary Provisions of the Act for Partial Revision of the Patent Act, etc. (such Utility Model Act shall be referred to as the "Former Utility Model Act of 1992" in Article 6 of the Supplementary Provisions of this Act).In this case, these assets shall be deemed as criminal gains under Article 2(2)(i) of the Organized Crime Punishment Act. 例文帳に追加
第三条 組織的な犯罪の処罰及び犯罪収益の規制等に関する法律（平成十一年法律第百三十六号。以下「組織的犯罪処罰法」という。）第九条第一項から第三項まで、第十条及び第十一条の規定は、この法律の施行前に財産上の不正な利益を得る目的で犯した第一条の規定による改正前の不正競争防止法第十四条第一項第一号から第六号の二まで若しくは第七号（同法第十一条第一項に係る部分を除く。）、第二条の規定による改正前の特許法第二百条の二第一項、第三条の規定による改正前の実用新案法第六十条の二第一項、第四条の規定による改正前の意匠法第七十三条の二第一項、第五条の規定による改正前の商標法第八十一条の二第一項、第六条の規定による改正前の著作権法第百二十二条の二又は附則第六条の規定による改正前の特許法等の一部を改正する法律（平成五年法律第二十六号）附則第四条第一項の規定によりなおその効力を有するものとされた同法第三条の規定による改正前の実用新案法（附則第六条において「平成五年旧実用新案法」という。）第六十条の二第一項に掲げる罪の犯罪行為（日本国外でした行為であって、当該行為が日本国内において行われたとしたならばこれらの罪に当たり、かつ、当該行為地の法令により罪に当たるものを含む。）により生じ、若しくは当該犯罪行為により得た財産又は当該犯罪行為の報酬として得た財産に関してこの法律の施行後にした行為に対しても、適用する。この場合において、これらの財産は、組織的犯罪処罰法第二条第二項第一号の犯罪収益とみなす。 - 日本法令外国語訳データベースシステム
(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加
２１ 平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長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
(6) In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8(3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the domestic corporation ten years before (in the case where the said domestic corporation is to be established through the said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the business year or consolidated business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the domestic corporation ten years before) to be the relevant business year of the said domestic corporation. 例文帳に追加
６ 法第六十六条の八第三項の内国法人の適格合併等の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又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の日（以下この項において「内国法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い事業年度又は連結事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該事業年度又は連結事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該内国法人十年前事業年度開始日（当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等の日を含む事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む事業年度又は連結事業年度開始の日から当該内国法人十年前事業年度開始日の前日までの期間）は、当該内国法人のそれぞれの事業年度とみなして、前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
(6) In the case where the first day of the oldest consolidated business year or business year out of the relevant consolidated business years or business years that started within ten years prior to the first day of the consolidated business year including the day of a qualified merger, etc. of a consolidated corporation set forth in Article 68-92(3) of the Act (hereinafter referred to as the "first day of the business year of the consolidated corporation ten years before" in this paragraph) falls after the first day of the oldest consolidated business year or business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant consolidated business year or business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the consolidated corporation ten years before (in the case where the said consolidated corporation is to be established through the said qualified merger, etc., the day preceding the first day of the consolidated business year of the consolidated corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the consolidated business year or business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the consolidated corporation ten years before) to be the relevant consolidated business year of the said consolidated corporation. 例文帳に追加
６ 法第六十八条の九十二第三項の連結法人の適格合併等の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又は各事業年度のうち最も古い連結事業年度又は事業年度開始の日（以下この項において「連結法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い連結事業年度又は事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該連結事業年度又は事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該連結法人十年前事業年度開始日（当該適格合併等が当該連結法人を設立するものである場合にあつては、当該連結法人の当該適格合併等の日を含む連結事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む連結事業年度又は事業年度開始の日から当該連結法人十年前事業年度開始日の前日までの期間）は、当該連結法人のそれぞれの連結事業年度とみなして、前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. We reaffirm our commitment to coordinated policy action by all G20 members to achieve strong, sustainable and balanced growth. Our main priority actions include implementing medium term fiscal consolidation plans differentiated according to national circumstances in line with our Toronto commitment, pursuing appropriate monetary policy, enhancing exchange rate flexibility to better reflect underlying economic fundamentals and structural reforms, to sustain global demand, increase potential growth, foster job creation and contribute to global rebalancing. We discussed progress made since the Seoul Summit and stressed the need to reduce excessive imbalances and maintain current account imbalances at sustainable levels by strengthening multilateral cooperation. We agreed on a set of indicators that will allow us to focus, through an integrated two-step process, on those persistently large imbalances which require policy actions. To complete the work required for the first step, our aim is to agree, by our next meeting in April, on indicative guidelines against which each of these indicators will be assessed, recognizing the need to take into account national or regional circumstances, including large commodity producers. While not targets, these indicative guidelines will be used to assess the following indicators: (i) public debt and fiscal deficits; and private savings rate and private debt (ii) and the external imbalance composed of the trade balance and net investment income flows and transfers, taking due consideration of exchange rate, fiscal, monetary and other policies. We also adopted a timetable for developing the 2011 action plan that will implement our Framework for Strong, Sustainable and Balanced Growth and monitor the commitments already made. As agreed in Seoul, we call on the IMF to provide an assessment as part of the Mutual Assessment Process on progress towards external sustainability and consistency of policies at our October meeting. At that time, we will also review a report on the MAP including an action plan informed by the analysis on the root causes of persistently large imbalances based on the agreed guidelines. We will also review an assessment of progress made in meeting commitments made in Seoul. 例文帳に追加
3. 我々は、強固で持続可能かつ均衡ある成長を達成するための全ての G20 メンバーによる協調した政策措置へのコミットメントを再確認する。我々の主要な優先的政策措置は、トロントでのコミットメントに沿った、各国の状況によって差別化された中期財健全化計画の実施、適切な金融政策の実現、根底にある経済のファンダメンタルズをよりよく反映した、為替レートの柔軟性の向上及び世界需要を維持し、潜在成長を増大させ、雇用創出を助け、世界的なリバランスに貢献する構造改革を含む。我々は、ソウル・サミット以降の進捗を議論し、多角的協調を強化することにより、過度の不均衡を縮小し経常収支を持続可能な水準で維持することの必要性を強調した。我々は、統合された 2 段階のプロセスを通じて、政策措置を必要とするような継続した大規模な不均衡に焦点を当てることを可能にする一連の項目に合意した。第 1段階に必要な作業を完了するため、我々の目標は、大規模な一次産品生産者を含む、国及び地域の状況を考慮する必要性を認識しつつ、4 月の次回会合までに、これらの項目それぞれを評価する参考となるガイドラインに合意することである。これらの参考となるガイドラインは、目標となるものではないが、以下の項目を評価するのに使用される： (i)公的債務と財政赤字、民間貯蓄率と民間債務、(ii)為替・財政・金融・その他の政策を十分に考慮しつつ、貿易収支、投資所得及び対外移転のネットフローから構成される対外バランス。我々はまた、強固で持続可能かつ均衡ある成長のための枠組みを実施し、既に行ったコミットメントをモニターする 2011 年版の行動計画の策定へ向けた予定表を採択した。ソウルで合意したように、我々は、IMF に対し、相互評価プロセスの一部として、対外的な持続可能性と政策の一貫性確保に向けた進捗についての評価を 10 月の会合において提供することを求める。その際、我々はまた、合意されたガイドラインに基づく継続した大規模な不均衡の原因に関する分析によって情報を得て、行動計画を含む MAP に関する報告のレビューを行う。我々はまた、ソウルでのコミットメントを達成するためになされた進捗の評価をレビューする。 - 財務省
(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article): 例文帳に追加
３ 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（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特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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
(5) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided: 例文帳に追加
５ 非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), 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 October 1, 2007, 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 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 corporation held by the resident who is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. 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
第四十条の十 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人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。）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、当該特殊関係株主等である居住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当該居住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 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), in each business year beginning on or after October 1, 2007, 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 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 corporation held by the domestic corporation that is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., 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
第六十六条の九の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人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。）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、当該特殊関係株主等である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当該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
Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated 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
第六十八条の九十三の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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剰余金の配当等（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をいう。）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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人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又は出資の第六十六条の九の六第一項に規定する請求権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「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結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当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 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
6. We commit to pursuing the reform of the financial sector. Despite good progress, significant work remains. We will implement fully the Basel III new standards for banks within the agreed timelines while taking due account of the agreed observation periods and review clauses in respect of the liquidity standards. Likewise, we will implement in an internationally consistent and non-discriminatory way the FSB's recommendations on OTC derivatives and on reducing reliance on credit rating agencies' ratings. We look forward to the completion by the next Leaders' Summit of the following ongoing work on systemically important financial institutions as scheduled in the FSB work program for 2011: determination of Global-systemically important financial institutions by FSB and national authorities based on indicative criteria, a comprehensive multi-pronged framework with more intensive supervisory oversight; effective resolution capacity including in a cross-border context; higher loss absorbency measures through a menu of viable alternatives that may include, depending on national circumstances, capital surcharges, contingent capital and bail-in instruments ; and other supplementary requirements as determined by the national authorities including systemic levies. Once the framework initially applicable to G-SIFIs is agreed, we will move expeditiously to cover all SIFIs. We look forward to the reports to be finalized by the BIS, IMF and FSB on macro-prudential frameworks and by the FSB, IMF and World Bank with input of national authorities on financial stability issues in emerging market and developing economies by our October meeting. We look forward to the recommendations that the FSB will prepare by mid-2011 on regulation and oversight of the shadow banking system to efficiently address the risks, notably of arbitrage, associated with shadow banking and its interactions with the regulated banking system. We call on IOSCO to develop by mid-2011 recommendations to promote markets' integrity and efficiency notably to mitigate the risks created by the latest technological developments. We also call on the FSB to bring forward for our next meeting comprehensive proposals to strengthen its governance, resources and outreach. We urge all jurisdictions to fully implement the FSB principles and standards on sounder compensation practices agreed by the G20 Leaders in Pittsburgh and call on the FSB to undertake ongoing monitoring in this area and look forward to receiving the results of a second thorough FSB peer review midyear to identify remaining gaps. We call on the OECD, the FSB and other relevant international organizations to develop common principles on consumer protection in the field of financial services by our October meeting. We reaffirm our commitment to more effective oversight and supervision, including regular stress testing of banks building on the Basel committee's principles. 例文帳に追加
6. 我々は、金融セクター改革を続けることにコミットしている。良い進捗はあったものの、まだ多くの作業が残っている。我々は、流動性基準について合意した観察期間と見直し条項を十分に考慮しつつ、合意した期限内に銀行に対するバーゼルⅢの新たな基準を完全に実施する。同様に、我々は、国際的に整合的かつ無差別な方法で、店頭デリバティブや信用格付会社の格付への依存抑制に関する FSB 提言を実施する。我々は、2011 年の FSB 作業計画において予定されている、システム上重要な金融機関に関し進行中の以下の作業を次回のサミットまでに完了することを期待している：指標となる基準を基にした、FSB 及び各国当局によるグローバルなシステム上の重要性を有する金融機関の決定/より密度の高い監督・監視、クロスボーダーの文脈も含めた実効的な破綻処理能力、各国の状況に応じて追加的な資本賦課・コンティンジェントキャピタル・ベイルイン条項付き債務を含み得る実行可能な選択肢のメニューを通じたより高い損失吸収力のための措置、負担金を含めた各国当局が決定するその他の補完的な措置、を含む包括的かつ多角的な枠組み。当初 G-SIFIs に適用される枠組みに合意したところで、我々は全ての SIFIs をカバーすべく速やかに動く。我々は、BIS、IMF 及び FSB によるマクロ健全性の枠組みについての報告、FSB、IMF 及び世界銀行が各国当局からのインプットを受けてまとめる新興市場・途上国における金融の安定に関する課題についての報告、の 2 つの報告が 10 月の会合までに最終化されることを期待している。我々は、シャドーバンキング及びシャドーバンキングと規制された銀行システムとの相互関係に伴うリスク、とりわけ裁定行為のリスクに実効的に対処するため、FSB が 2011 年半ばまでに策定することになっているシャドーバンキングシステムの規制及び監視に関する提言に期待している。我々は、IOSCO に対し、特に最新の技術発展がもたらすリスクを抑制するために市場の健全性及び効率性を促進する提言を 2011 年半ばまでに策定するよう求める。我々はまた、FSB に対し、FSB のガバナンス、リソース、アウトリーチを強化するための包括的な提言を次回の会合のために提出するよう求める。我々は、ピッツバーグにおいて G20 首脳により合意されたより健全な報酬慣行に関する FSB 原則及び基準を全ての国・地域が完全に実施するよう促し、FSB にこの分野における継続的なモニタリングの実施を求め、残っているギャップを特定するための徹底した第 2 回 FSB ピア・レビューの結果を本年半ばまでに受け取ることを期待している。我々は、OECD、FSB 及びその他関係する国際機関に対し、金融サービス分野における消費者保護についての共通原則を 10 月の会合までに策定するよう求める。我々は、バーゼル委員会の原則に基づく銀行の定期的なストレステストを含む、より実効的な監視・監督にコミットすることを再確認する。 - 財務省
(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as “Capital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger"). 例文帳に追加
１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併後出資金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併直 前出資金額」という。）ロ吸収合併対価時価（吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。）の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併後加入金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併直 前加入金額」という。） ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合併後資 本剰余金額」という。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合 併直前資本剰余金額」という。） ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額（以下「吸収合併後法 定準備金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額（以下「吸収合併直前法定準備金額」という。）五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額（以下「吸収合併後利 益剰余金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額（以下「吸収合併直前利益剰余金額」という。） - 経済産業省
| 意味 | 例文 (999件) |
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