「business year」に関連した英語例文の一覧と使い方(28ページ目) - Weblio英語例文検索

Article 36-23-2 (1) A Registered Gas Facilities Inspection Body shall, within three months after the end of each business year, prepare a property inventory, balance sheet, profit and loss statement or income and expenditure statement and business report (in the case where these documents are prepared as Electromagnetic Records (which means records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this Article), or Electromagnetic Records are prepared instead of preparing the documents, such Electromagnetic Records shall be included; these documents shall hereinafter be referred to as "Financial Statements, etc.") and keep them in its place of business for five years. 例文帳に追加

第三十六条の二十三の二　登録ガス工作物検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 47 (1) A registered investigation body shall, within three months after the end of each business year, prepare a property inventory, balance sheet, profit and loss statement or income and expenditure statement and business report (in the case where these documents are prepared as electromagnetic records (which means records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for information processing by a computer; hereinafter the same shall apply in this Article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "financial statements, etc." in the following paragraph and Article 99, item (ii)) and keep them in its place of business for five years. 例文帳に追加

第四十七条　登録調査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第九十九条第二号において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

While I believe that efforts to facilitate financing by financial institutions have been basically taking root as a result of those measures, some problems have also been pointed out. Among the problems are an increase in the re-modification of lending terms and the presence of some SMEs that have not drawn up business improvement plans after being granted modification of their lending terms. Therefore, it is necessary to ensure financial discipline and also aggressively promote genuine business improvement support for SMEs as an “exit strategy,” so I have concluded that it is appropriate to extend the period of this Act, by just one year again, for the last time, so as to promote a smooth shift in emphasis to support for business rehabilitation. 例文帳に追加

こうした施策により、基本的には金融機関による金融円滑化の取組みは定着してきていると考えておりますが、このところ貸付条件の再変更等が増加している、或いは貸付条件の変更等を受けながら経営改善計画が策定されない中小企業者も存在しているなどの問題も指摘されておりますこのため、金融規律を確保するとともに、「出口戦略」として、中小企業者等の真の意味での経営改善支援を強力に推し進める必要があり、事業再生等の支援に軸足を円滑に移していくため、「中小企業金融円滑化法」の期限を今回に限り一年間再延長することが適切と判断いたしました - 金融庁

When seeking to obtain approval for the abolishment of the Business of Assuming Commodity Transaction Debts or a resolution of dissolution prescribed in the provisions of Article 183 of the Act, a Commodity Clearing Organization shall attach the following documents to a written application for approval and submit them to the competent minister: (i) a document stating the reasons for the abolishment or dissolution; (ii) the minutes of a general meeting of shareholders (in the case of a Member Commodity Exchange which is approved based on the provisions of Article 173, paragraph 1 of the Act, a general meeting of Members) or another document certifying that the necessary procedures for approval have been followed; (iii) accounting documents, etc. for the most recent business year and detailed statements thereof; (iv) a document stating the method of completion of the Business of Assuming Commodity Transaction Debts. 例文帳に追加

商品取引清算機関は、法第百八十三条の規定による商品取引債務引受業の廃止又は解 散の決議の認可を受けようとするときは、認可申請書に次に掲げる書類を添付して主務大 臣に提出するものとする。 一廃止又は解散の理由を記載した書面 二株主総会（法第百七十三条第一項の規定に基づく承認を受けた会員商品取引所に あっては、会員総会）の議事録その他必要な手続があったことを証する書面 三直前事業年度の計算書類等及びその附属明細書 四商品取引債務引受業の結了の方法を記載した書面 - 経済産業省

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated 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, 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 subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (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 the consolidated corporation's profit, 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　次に掲げる連結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、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。）を有する場合には、その適用対象留保金額のうちその連結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。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）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「個別課税対象留保金額」という。）に相当する金額は、その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その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

(7) When calculating the amount listed in Article 39-15(1)(i) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of the said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when the said detailed statements have been submitted. 例文帳に追加

７　第一項の規定により特定外国子会社等の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 15-2 The amount of the general insurance premiums, among the labor insurance premiums payable pursuant to the provision of the preceding Article, paragraph (1) or (2) by the business operator of a business employing older workers for which the amount prescribed by Article 11-2 is acknowledged as the amount of the general insurance premiums pursuant to the provision of the same Article (hereinafter referred to as the "businesses pertaining to older worker exemptions" in Article 19-2 and Article 30), shall be, as specified by a Cabinet Order and notwithstanding the provision of the same Article, paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii), the amount obtained by reducing, from the amount listed in each such item, the amount not exceeding the amount obtained by multiplying the prospective amount of total wages of older workers (if such amount includes a fraction less than one thousand yen, the amount after discarding such fraction pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this Article and in Article 19-2) pertaining to the older workers employed during such insurance year (or the older workers employed during the period from the establishment of such insurance relation to the end of such insurance year in case the insurance relation is established in the midst of an insurance year) (or the amount of total wages of older workers pertaining to the older workers employed during the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the employment insurance rate. 例文帳に追加

第十五条の二　第十一条の二の規定により一般保険料の額を同条の規定による額とすることとされた高年齢労働者を使用する事業（第十九条の二及び第三十条において「高年齢者免除額に係る事業」という。）の事業主が前条第一項又は第二項の規定により納付すべき労働保険料のうち一般保険料の額は、政令で定めるところにより、同条第一項第一号若しくは第二号又は第二項第一号若しくは第二号の規定にかかわらず、当該各号の規定による額から、その保険年度に使用する高年齢労働者（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用する高年齢労働者）に係る高年齢者賃金総額（その額に千円未満の端数がある場合には、厚生労働省令で定めるところにより端数計算をした後の額。以下この条及び第十九条の二において同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度に使用した高年齢労働者に係る高年齢者賃金総額）に雇用保険率を乗じて得た額を超えない額を減じた額とする。 - 日本法令外国語訳データベースシステム

(7) The provision of Article 107, paragraph (1) of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to the ownership of Shares, etc. (referring to Shares, etc. as defined in Article 2, paragraph (12) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph) by an Insurance Company or any of its Subsidiary Companies in a domestic company (referring to a domestic company as defined in Article 107, paragraph (1) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph), where the Insurance Company or the Subsidiary Company owns, at the time when this Act enters into force, Shares, etc. in the domestic company in a total number that exceeds its shareholding threshold, etc. (referring to the shareholding threshold, etc. prescribed in Article 107, paragraph (1) of the Current Insurance Business Act; hereinafter the same shall apply in this paragraph), provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date. In this case, for the purpose of applying the provision of that Article to the ownership of Shares, etc. in the domestic company on and subsequent to the date, the Insurance Company or its Subsidiary Company shall be deemed to have acquired as at the date the Shares, etc. of the domestic company in excess of the shareholding threshold, etc. following the events prescribed in the main clause of paragraph (2) of that Article. 例文帳に追加

７　新保険業法第百七条第一項の規定は、この法律の施行の際現に国内の会社（同項に規定する国内の会社をいう。以下この項において同じ。）の株式等（新保険業法第二条第十二項に規定する株式等をいう。以下この項において同じ。）を合算してその基準株式数等（新保険業法第百七条第一項に規定する基準株式数等をいう。以下この項において同じ。）を超えて所有している保険会社又はその子会社による当該国内の会社の株式等の所有については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、同日後は、当該国内の会社の株式等の所有については、当該保険会社又はその子会社が同日において同条第二項本文に規定する事由により当該国内の会社の株式等を合算してその基準株式数等を超えて取得したものとみなして、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 166 (1) A person listed in any of the following items (hereinafter referred to as a "Corporate Insider" in this Article) who has come to know a Material Fact Pertaining to Business or Other Matters of a Listed Company, etc. (in the case of a Corporate Insider pertaining to a Subsidiary Company of the Listed Company, etc. (excluding a person who falls under the category of Corporate Insider pertaining to the Listed Company, etc.), limited to any Material Fact Pertaining to Business or Other Matters of the Subsidiary Company that are listed in items (5) to (8) of the following paragraph; the same shall apply hereinafter) in a manner as prescribed in the respective items shall not make sales or purchase, other types of transfer for value or acceptance of such transfer for value, or Derivative Transactions (hereinafter referred to as "Sales and Purchase, etc." in this Article) of Specified Securities, etc. pertaining to the Listed Company, etc. before the material facts pertaining to business or other matters are Publicized. The same shall apply for one year to a Corporate Insider who comes to know a Material Fact Pertaining to Business or Other Matters of the Listed Company, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Corporate Insider listed in the items: 例文帳に追加

第百六十六条　次の各号に掲げる者（以下この条において「会社関係者」という。）であつて、上場会社等に係る業務等に関する重要事実（当該上場会社等の子会社に係る会社関係者（当該上場会社等に係る会社関係者に該当する者を除く。）については、当該子会社の業務等に関する重要事実であつて、次項第五号から第八号までに規定するものに限る。以下同じ。）を当該各号に定めるところにより知つたものは、当該業務等に関する重要事実の公表がされた後でなければ、当該上場会社等の特定有価証券等に係る売買その他の有償の譲渡若しくは譲受け又はデリバティブ取引（以下この条において「売買等」という。）をしてはならない。当該上場会社等に係る業務等に関する重要事実を次の各号に定めるところにより知つた会社関係者であつて、当該各号に掲げる会社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

(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

Article 171 In the case where a designated periodic inspection body, designated verification body, designated measurement certification inspection organization, specified measurement certification accreditation organization or a designated calibration organization has violated a business suspension order pursuant to the provision of Article 38 (including the cases where it is applied mutatis mutandis pursuant to Article 106, paragraph 3, Article 121, paragraph 2 or Article 121-10) or Article 141, officers or employees of the organization who committed such violation shall be punished by imprisonment with work for not more than one year or a fine of not more than 1,000,000 yen. 例文帳に追加

第百七十一条　第三十八条（第百六条第三項、第百二十一条第二項及び第百二十一条の十において準用する場合を含む。）又は第百四十一条の規定による業務の停止の命令に違反した場合には、その違反行為をした指定定期検査機関、指定検定機関、指定計量証明検査機関、特定計量証明認定機関又は指定校正機関の役員又は職員は、一年以下の懲役又は百万円以下の罰金に処する。 - 日本法令外国語訳データベースシステム

(2) A Mutual Company shall keep the copies of its Financial Statements, etc. for each business year at its secondary offices for a period of three years from the day which is two weeks before the date of the annual general meeting of members (or, in the case of Article 319, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1), the date of the proposal set forth in that paragraph); provided, however, that this shall not apply to the cases where the Financial Statements, etc. are prepared in the form of electromagnetic record, if the Mutual Company adopts the measures specified by a Cabinet Office Ordinance in order to enable its secondary offices to meet the requests listed in items (iii) and (iv) of the following paragraph. 例文帳に追加

２　相互会社は、各事業年度に係る計算書類等の写しを、定時社員総会の日の二週間前の日（第四十一条第一項において準用する会社法第三百十九条第一項の場合にあっては、同項の提案があった日）から三年間、その従たる事務所に備え置かなければならない。ただし、計算書類等が電磁的記録で作成されている場合であって、従たる事務所における次項第三号及び第四号に掲げる請求に応じることを可能とするための措置として内閣府令で定めるものをとっているときは、この限りでない。 - 日本法令外国語訳データベースシステム

(i) The method of calculating insurance premiums is not found to be reasonable and relevant based on actuarial science, in light of the ratio of Insurance Claims, etc. (referring to the proportion obtained by dividing the amount of the insurance claims and other benefits (including any other payment specified by a Cabinet Office Ordinance as equivalent thereto) which became payable under insurance contracts within the business year concerned) by the amount of insurance premiums specified by a Cabinet Office Ordinance as received under the insurance contracts; or 例文帳に追加

一　保険料の算出方法が、保険金等割合（毎決算期において、その事業年度に保険契約に基づいて支払義務が発生した保険金その他の給付金（これに準ずるものとして内閣府令で定めるものを含む。）を、当該保険契約により収受した保険料として内閣府令で定めるもので除して得た割合をいう。）その他の収支の状況に照らして、保険数理に基づき合理的かつ妥当なものであると認められないとき。 - 日本法令外国語訳データベースシステム

(2) Any company that has become a Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider following any other event than the transactions or acts listed in items of the preceding paragraph (hereinafter referred to as "Specified Small Amount and Short Term Insurance Holding Company") shall, within three months from the end of the business year in which the event occurred, notify the Prime Minister of the fact that the company has become a Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider, as well as other matters specified by a Cabinet Office Ordinance. 例文帳に追加

２　前項各号に掲げる取引又は行為以外の事由により少額短期保険業者を子会社とする持株会社になった会社（以下「特定少額短期持株会社」という。）は、当該事由の生じた日の属する事業年度終了後三月以内に、当該会社が少額短期保険業者を子会社とする持株会社になった旨その他の内閣府令で定める事項を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 1-2-15 (1) For each business year, the Life Insurance Policyholders Protection Corporation shall pay to the Treasury any amount calculated pursuant to the provisions of a Cabinet Order as the profit earned by the Specified Activities pertaining to the Specified Members, to the total amount of the assistance of the Government already provided pursuant to the provision of Article 1-2-13, paragraph (1) of the Supplementary Provisions subtracted by any amount already paid to the Treasury pursuant to the provision of this paragraph. 例文帳に追加

第一条の二の十五　生命保険契約者保護機構は、毎事業年度、特定会員に係る特定業務により生じた利益金として政令で定めるところにより計算した金額があるときは、当該金額を、附則第一条の二の十三第一項の規定により既に政府の補助を受けた金額の合計額からこの項の規定により既に国庫に納付した金額を控除した金額までを限り、国庫に納付しなければならない。 - 日本法令外国語訳データベースシステム

(2) For each business year, the Life Insurance Policyholders Protection Corporation shall pay to the Treasury any amount calculated pursuant to the provisions of a Cabinet Order as the profit earned by the Specified Activities pertaining to the Special Members, to the total amount of the assistance of the Government already provided pursuant to the provision of Article 1-2-13, paragraph (2) of the Supplementary Provisions subtracted by any amount already paid to the Treasury pursuant to the provision of this paragraph. 例文帳に追加

２　生命保険契約者保護機構は、毎事業年度、特別会員に係る特定業務により生じた利益金として政令で定めるところにより計算した金額があるときは、当該金額を、附則第一条の二の十三第二項の規定により既に政府の補助を受けた金額の合計額からこの項の規定により既に国庫に納付した金額を控除した金額までを限り、国庫に納付しなければならない。 - 日本法令外国語訳データベースシステム

(2) The provision of the preceding paragraph shall not preclude the incorporators of the Non-Life Insurance Policyholders Protection Corporation, acting on its behalf, from applying for, and receiving the approval of the Prime Minister and the Minister of Finance under the preceding paragraph for its budget and financial plan adopted by way of a resolution of the Organizational Meeting pursuant to the provision of Article 265-7, paragraph (4), prior to the start of the business year in which the Non-Life Insurance Policyholders Protection Corporation is established. 例文帳に追加

２　前項の規定は、損害保険契約者保護機構の発起人が、損害保険契約者保護機構のために、損害保険契約者保護機構の成立の日を含む事業年度の開始前に、第二百六十五条の七第四項の規定により創立総会の議決を経て決定された当該事業年度の予算及び資金計画について、前項の規定による内閣総理大臣及び財務大臣の認可を申請し、当該認可を受けることを妨げない。 - 日本法令外国語訳データベースシステム

Article 7-6 The Designated Container/Packaging Users (limited to specified container users, or specified packaging users) for which the amount of containers and packaging used in the business meets the requirements specified by Cabinet Order (hereinafter referred to as the "Large Container/Packaging Users") shall report to the competent minister the matters specified by the ordinance of the competent ministry with regard to the amount of containers and packaging used and the state of implementation of measures they have worked on to promote reduction of waste containers and packaging discharged through rationalization of use of containers and packaging, every fiscal year pursuant to the provision of the ordinance of the competent ministry. 例文帳に追加

第七条の六　指定容器包装利用事業者（特定容器利用事業者又は特定包装利用事業者であ　るものに限る。）であって、その事業において用いる容器包装の量が政令で定める要件に該当するもの（以下「容器包装多量利用事業者」という。）は、毎年度、主務省令で定めるところにより、容器包装を用いた量及び容器包装の使用の合理化により容器包装廃棄物の排出の抑制を促進するために取り組んだ措置の実施の状況に関し、主務省令で定める事項を主務大臣に報告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 11 (1) Pursuant to the provision of the ordinance of the competent ministry, specified container users shall recycle, every fiscal year, the obligatory recycling amount of waste containers and packaging that conform to the specified sorting standards pertaining to the Classification of Containers and Packaging to which specified containers (excluding specified containers pertaining to recognition set forth in Article 18, paragraph 1 and specified containers pertaining to goods exported from Japan; hereinafter the same shall apply in this article, excluding (b) of item 2 of the following paragraph) used in their business belong. 例文帳に追加

第十一条　特定容器利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定容器（第十八条第一項の認定に係る特定容器及び本邦から輸出される商品に係る特定容器を除く。次項第二号ロを除き、以下この条において同じ。）が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化を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 13 (1) Pursuant to the provision of the ordinance of the competent ministry, specified packaging users shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conforms to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified packaging used in the business (excluding specified packaging pertaining to recognition set forth in Article 18, paragraph and specified packaging pertaining to goods exported from Japan; hereinafter the same shall apply in this article) belong. 例文帳に追加

第十三条　特定包装利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定包装（第十八条第一項の認定に係る特定包装及び本邦から輸出される商品に係る特定包装を除く。以下この条において同じ。）が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化をしなければならない。 - 日本法令外国語訳データベースシステム

(2) A variety may not be registered when the propagating material or harvested material of the variety have been transferred in the course of business, in Japan earlier than one year before the date of application for variety registration, or in any foreign state earlier than four years before the said date (or earlier than six years in the case of varieties belonging to a genus or species of agricultural, forestry or aquatic plant specified by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries as a perennial plant). However, this shall not apply where such a transfer was made for the purpose of experiment or research, or where such a transfer was made against the will of the breeder. 例文帳に追加

２　品種登録は、出願品種の種苗又は収穫物が、日本国内において品種登録出願の日から一年さかのぼった日前に、外国において当該品種登録出願の日から四年（永年性植物として農林水産省令で定める農林水産植物の種類に属する品種にあっては、六年）さかのぼった日前に、それぞれ業として譲渡されていた場合には、受けることができない。ただし、その譲渡が、試験若しくは研究のためのものである場合又は育成者の意に反してされたものである場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(i) a person who has filed an equivalent application (s) to the application for variety registration in a State Party, an Intergovernmental Organization Party or a Member State (hereinafter collectively referred to as "application in a State Party") or his/her successor in title (limited to a Japanese national, a person belonging to a Contracting Party or a Member State, or a person having a domicile or residence (in the case of a juridical person, business office) in Japan, a Contracting Party or a Member State): where the person or his/her successor in title files an application for variety registration in relation to the variety pertaining to the said application in a State Party, within one year from the day following the date of filing of the first application in a State Party (hereinafter referred to as "date of application in a State Party"); or 例文帳に追加

一　締約国、政府間機関又は同盟国に対する品種登録出願に相当する出願（以下「締約国出願」と総称する。）をした者又はその承継人（日本国民、締約国等若しくは同盟国に属する者又は日本国、締約国等若しくは同盟国に住所若しくは居所（法人にあっては、営業所）を有する者に限る。）　締約国出願のうち最先の出願をした日（以下「締約国出願日」という。）の翌日から一年以内に当該締約国出願に係る品種につき品種登録出願をする場合 - 日本法令外国語訳データベースシステム

(i) in cases where the distribution or payment was approved by resolution at an annual general meeting of members under Article 104(2) (limited to cases where the amount of Cash Dividends determined by said resolution exceeds the amount prescribed in Article 114(1) (excluding the items of that paragraph) as of the last day of the business year), the director who submitted the proposal at the relevant Annual General Meeting of Members (meaning the director who submitted a proposal at the annual general meeting of members as specified by a Cabinet Office Ordinance); 例文帳に追加

一　第百四条第二項の規定による定時社員総会の決議による承認があった場合（当該決議によって定められた配当金の額が当該事業年度の末日における第百十四条第一項（各号を除く。）に規定する額を超える場合に限る。）における当該定時社員総会に係る総会議案提案取締役（当該定時社員総会に議案を提案した取締役として内閣府令で定めるものをいう。） - 日本法令外国語訳データベースシステム

Article 13 (1) When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the 2005 business year, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order: 例文帳に追加

第十三条　機構は、石炭経過勘定において、平成十七事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるところにより、当該金額を国庫に納付しなければならない。 - 日本法令外国語訳データベースシステム

(2) When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the final business year of the period for the mid-term target, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order: 例文帳に追加

２　機構は、石炭経過勘定において、中期目標の期間の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるところにより、当該金額を国庫に納付しなければならない。 - 日本法令外国語訳データベースシステム

(5) The term "retained personal data" as used in this Act shall mean such personal data over which a business operator handling personal information has the authority to disclose, to correct, add or delete the content, to discontinue its utilization, to erase, and to discontinue its provision to a third party, excluding the data which is specified by a Cabinet Order as harming public or other interests if its presence or absence is known and the data which will be erased within a period of no longer than one year that is specified by a Cabinet Order. 例文帳に追加

５　この法律において「保有個人データ」とは、個人情報取扱事業者が、開示、内容の訂正、追加又は削除、利用の停止、消去及び第三者への提供の停止を行うことのできる権限を有する個人データであって、その存否が明らかになることにより公益その他の利益が害されるものとして政令で定めるもの又は一年以内の政令で定める期間以内に消去することとなるもの以外のものをいう。 - 日本法令外国語訳データベースシステム

(4) Notwithstanding the provisions of Article 868(1), in cases where a Stock Company has, pursuant to the provisions of Article 444, prepared Consolidated Financial Statements of that Stock Company or another Stock Company for the Most Recent Business Year and the contents thereof have been reported to the annual shareholders meeting of that Stock Company, if a Special Liquidation Case, etc. is pending with regard to that Stock Company, a petition for commencement of special liquidation relating to such other Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of that Stock Company is pending. 例文帳に追加

４　第八百六十八条第一項の規定にかかわらず、株式会社が最終事業年度について第四百四十四条の規定により当該株式会社及び他の株式会社に係る連結計算書類を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について特別清算事件等が係属しているときにおける当該他の株式会社についての特別清算開始の申立ては、当該株式会社の特別清算事件等が係属している地方裁判所にもすることができる。 - 日本法令外国語訳データベースシステム

(a) that the amount of the stated capital in the balance sheet as of the end of its Most Recent Business Year (hereinafter in this (a) and (b) below referring to the balance sheet reported to the annual shareholders' meeting under the provision of Article 439 in cases provided for in the first sentence of such Article, and referring to the balance sheet under Article 435(1) in cases where the first annual shareholders' meeting after the incorporation of the Stock Company has not yet been held) is 500,000,000 yen or more; or 例文帳に追加

イ　最終事業年度に係る貸借対照表（第四百三十九条前段に規定する場合にあっては、同条の規定により定時株主総会に報告された貸借対照表をいい、株式会社の成立後最初の定時株主総会までの間においては、第四百三十五条第一項の貸借対照表をいう。ロにおいて同じ。）に資本金として計上した額が五億円以上であること。 - 日本法令外国語訳データベースシステム

(b) Bills Receivable (which means bill claims [excluding Bankruptcy or Reorganization Claims, etc. (which means bankruptcy claims, rehabilitation claims or reorganization claims or other equivalent claims; hereinafter the same shall apply in this item) for which payment is evidently impossible Within a Year] generated based on Ordinary Transactions [which means transactions generated currently or within a short term cycle in operating activities for the business of a Member Commodity Exchange; hereinafter the same shall apply in this Article through Article 16-8]); 例文帳に追加

ロ　受取手形（通常の取引（会員商品取引所の事業目的のための営業活動において、経常的に又は短期間に循環して発生する取引をいう。以下この条から第十六条の八までにおいて同じ。）に基づいて発生した手形債権（破産更生債権等（破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下この号において同じ。）で一年内に弁済を受けることができないことが明らかなものを除く。）をいう。） - 日本法令外国語訳データベースシステム

(ii) a Quarterly Annual Securities Report and its Amendment Report under Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to paragraph (3) of said Article (including the case where it is applied mutatis mutandis pursuant to Article 27) and Article 27), and Article 7, Article 9(1), or Article 10(1) as applied mutatis mutandis pursuant to Article 24-4-7(4) (including the cases where it is applied mutatis mutandis pursuant to Article 27): the business year to which the period for said Quarterly Securities Report belongs; 例文帳に追加

二　第二十四条の四の七第一項又は第二項（これらの規定を同条第三項（第二十七条において準用する場合を含む。）及び第二十七条において準用する場合を含む。）及び第二十四条の四の七第四項（第二十七条において準用する場合を含む。）において準用する第七条、第九条第一項又は第十条第一項の規定による四半期報告書及びその訂正報告書　当該四半期報告書に係る期間の属する事業年度 - 日本法令外国語訳データベースシステム

(iii) a Semiannual Securities Report and its Amendment Report under Article 24-5(1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (3) of said Article (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 27), and Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-5(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27): the business year to which the period for said Semiannual Securities Report belongs; and 例文帳に追加

三　第二十四条の五第一項（同条第三項（第二十七条において準用する場合を含む。）及び第二十七条において準用する場合を含む。）及び第二十四条の五第五項（第二十七条において準用する場合を含む。）において準用する第七条、第九条第一項又は第十条第一項の規定による半期報告書及びその訂正報告書　当該半期報告書に係る期間の属する事業年度 - 日本法令外国語訳データベースシステム

(iii) A member who is a juridical person surviving a merger with another member who is a juridical person or a member who is a juridical person succeeding to the business of another member who is a juridical person through an absorption-type split, which offers the number of units of contribution equivalent to all or part of the number of units of contribution that had been offered by the member who is a juridical person dissolved by said merger or the partner who are juridical persons conducting said absorption-type split, within one year from said merger or absorption-type split 例文帳に追加

三　他の法人たる組合員との合併後存続する法人たる組合員又は吸収分割により他の法人たる組合員の事業を承継する法人たる組合員で、当該合併により解散する法人たる組合員又は当該吸収分割をする法人たる組合員の出資口数の全部又は一部に相当する出資口数を当該合併又は吸収分割後一年以内に引き受けるもの - 日本法令外国語訳データベースシステム

Article 111-6 Any domestic air carrier shall prepare a safety report (a document or electromagnetic records (a record made by an electronic form, a magnetic form, or any other form not recognizable to human perception, which is used in information processing by computers), which describes or records measures taken or to be taken for ensuring transportation safety and other information on transportation safety specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism) pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism and make such report available to the public every business year. 例文帳に追加

第百十一条の六　本邦航空運送事業者は、国土交通省令で定めるところにより、毎事業年度、安全報告書（輸送の安全を確保するために講じた措置及び講じようとする措置その他の国土交通省令で定める輸送の安全にかかわる情報を記載し、又は記録した書面又は電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）をいう。）を作成し、これを公表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

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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 66-9 Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九　内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める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

(6) The provision of paragraph (1) shall apply only where the trust corporation for a special purpose trust has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act (referred to in the next paragraph as a "final return form") for the business year for which the trust corporation seeks the application of the provision of the said paragraph, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense, and preserved the documents that certify that the requirements listed in items (i)(b) and (c) of the said paragraph are satisfied. 例文帳に追加

６　第一項の規定は、同項の規定の適用を受けようとする事業年度の法人税法第二条第三十一号に規定する確定申告書（次項において「確定申告書」という。）に、第一項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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

Article 68-93 Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三　連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各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された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める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 of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that the said affiliated foreign company has paid the said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a)2. of the preceding item 例文帳に追加

イ　当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。） - 日本法令外国語訳データベースシステム

(b) The amount of foreign corporation tax that has been reduced or exempted for the affiliated foreign company for the relevant business year in the state of the head office and which is deemed to have been paid by the said affiliated foreign company pursuant to the provisions of the tax convention prescribed in Article 1-3(1)(ii) in the case where a domestic corporation related to the said affiliated foreign company is subject to the provisions of Article 69(8) or Article 81-15(8) of the Corporation Tax Act 例文帳に追加

ロ　当該外国関係会社が当該各事業年度においてその本店所在地国において軽減され、又は免除された外国法人税の額で、当該外国関係会社に係る内国法人が法人税法第六十九条第八項又は第八十一条の十五第八項の規定の適用を受ける場合に第一条の三第一項第二号に規定する租税条約の規定により当該外国関係会社が納付したものとみなされるもの - 日本法令外国語訳データベースシステム

(3) Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary company, etc. related to a resident listed in the items of Article 40-4(1) of the Act, the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph: 例文帳に追加

３　法第四十条の四第一項各号に掲げる居住者に係る特定外国子会社等の各事業年度につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額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

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident 例文帳に追加

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(ii) The amount obtained by multiplying the amount of the said eligible retained income for adjustment by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident). 例文帳に追加

二　当該調整適用対象留保金額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム