「by fall」に関連した英語例文の一覧と使い方(68ページ目) - Weblio英語例文検索

(2) In the case (excluding cases where the disposal is carried out for Parts Specified for Recycling collected by a Vehicle Manufacturer, etc or a Designated Recycling Organization) where the disposal of End-of-Life Vehicle Industrial Waste, Dismantled Vehicles, or Parts Specified for Recycling (hereinafter referred to as "the End-of-Life Vehicle Industrial Waste, etc." in this paragraph) not conforming to the Industrial Waste Disposal Standards is carried out, entities falling under any of the following items shall be deemed to fall under the entities listed in the Waste Disposal Act, Article 19-5, Paragraph 1, Item 3 for the application of the provisions of the Waste Disposal Act, Article 19-5 for the obligation pertaining to the Report on Movements in the course of a series of collecting, delivering, or Recycling pertaining to said End-of-Life Vehicle Industrial Waste, etc. 例文帳に追加

２　産業廃棄物処理基準に適合しない使用済自動車産業廃棄物、解体自動車又は特定再資源化物品（以下この項において「使用済自動車産業廃棄物等」という。）の処分が行われた場合（自動車製造業者等又は指定再資源化機関が引き取った特定再資源化物品について当該処分が行われた場合を除く。）において、当該使用済自動車産業廃棄物等に係る一連の引取り若しくは引渡し又は再資源化の行程における移動報告に係る義務について、次の各号のいずれかに該当する者があるときは、その者は、廃棄物処理法第十九条の五の規定の適用については、同条第一項第三号に掲げる者に該当するものとみなす。 - 日本法令外国語訳データベースシステム

(ii) a document that contains the name or trade name of a Member and the location of his/her principal office or head office, a sworn, written statement that such person falls under any of the items of Article 30, paragraph (1) of the Act for each Commodity Market where such person carries out transactions, a sworn, written statement that such person does not fall under any of the provisions of Article 15, paragraph (2), item (i) (a) to (l) of the Act, and in the case of completing settlement by the methods set forth in Article 105, item (i) of the Act on one or more Commodity Markets which a Member Commodity Exchange pertaining to the application intends to open, a record concerning the amount of the net assets of the person who prepared the written application according to Form No. 1 within 30 days prior to the date of filing the application for a permission; 例文帳に追加

二　会員の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した書面、その者が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当することを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも該当しないことを誓約する書面並びに申請に係る会員商品取引所が開設しようとする一以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には許可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関する調書 - 日本法令外国語訳データベースシステム

Article 4 (1) A Public Offering of Securities (including Specified Procedures Relating to Securities Issuance for Reorganization; the same shall apply hereinafter in this Chapter and the following Chapter, except in Article 13 and Article 15(2) to (6)) or Secondary Distribution of Securities (excluding those falling under the category of General Solicitation for Securities Acquired by Qualified Institutional Investor as defined in the following paragraph, but including Specified Procedures Relating to Securities Delivery for Reorganization; the same shall apply hereinafter in this paragraph) may not be made unless the Issuer thereof has made a notification of Public Offering or Secondary Distribution of the Securities to the Prime Minister; provided, however, that this shall not apply to cases that fall under any of the following items: 例文帳に追加

第四条　有価証券の募集（特定組織再編成発行手続を含む。第十三条及び第十五条第二項から第六項までを除き、以下この章及び次章において同じ。）又は有価証券の売出し（次項に規定する適格機関投資家取得有価証券一般勧誘に該当するものを除き、特定組織再編成交付手続を含む。以下この項において同じ。）は、発行者が当該有価証券の募集又は売出しに関し内閣総理大臣に届出をしているものでなければ、することができない。ただし、次の各号のいずれかに該当するものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(9) The Subject Company of a Tender Offer shall, immediately after the submission of the Subject Company's Position Statement, send a copy of the Subject Company's Position Statement to the Tender Offeror of the Tender Offer (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Subject Company as of the day on which the Subject Company's Position Statement is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the items of Article 27-3(4), also send a copy of the Subject Company's Position Statement to the exchange or association specified in these items for each kind of Securities set forth in the respective items. 例文帳に追加

９　公開買付けに係る対象者が意見表明報告書を提出したときは、直ちに当該意見表明報告書の写しを当該公開買付けに係る公開買付者（当該意見表明報告書を提出した日において、当該公開買付者以外の者で既に当該対象者である発行者の株券等に係る公開買付届出書を提出している者がある場合には、当該提出している者を含む。）に送付するとともに、当該公開買付けに係る株券等が第二十七条の三第四項各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者に送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) A resident who has given notification on Conclusion of a Technology Introduction Contract, etc. pursuant to the provision of the preceding paragraph shall not conduct the Conclusion of a Technology introduction Contract, etc. pertaining to the notification before the expiration of 30 days from the day of acceptance of the notification by the Minister of Finance and the minister having jurisdiction over the business; provided, however, that when the Minister of Finance and the minister having jurisdiction over the business find, before the expiration of the period, based on the kind of the technology or other matters, that the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification does not fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of the next paragraph, he/she may shorten the period. 例文帳に追加

２　技術導入契約の締結等について前項の規定による届出をした居住者は、財務大臣及び事業所管大臣が当該届出を受理した日から起算して三十日を経過する日までは、当該届出に係る技術導入契約の締結等をしてはならない。ただし、財務大臣及び事業所管大臣は、その期間の満了前に当該届出に係る技術導入契約の締結等がその技術の種類その他からみて次項の規定による審査が必要となる技術導入契約の締結等に該当しないと認めるときは、当該期間を短縮することができる。 - 日本法令外国語訳データベースシステム

Article 3 (1) Where capital transactions permitted pursuant to the provision of Article 21, paragraph 1 of the Old Act, the provisions of an order pursuant to paragraph 2 of the said article or Article 24, paragraph 1 of the Old Act or the provision of Article 25, paragraph 3 of the Old Act (meaning capital transactions prescribed in Article 20 of the Old Act; the same shall apply hereinafter), or transactions prescribed in the said paragraph fall under transactions for which the obligation to obtain permission is imposed pursuant to the provisions of an order pursuant to Article 21, paragraph 1 or 2, Article 24, paragraph 1 or 2, or Article 25, paragraph 4 of the New Act, the capital transactions or the transactions shall be deemed to have been permitted pursuant to the corresponding provisions of such an order, except those specified by Cabinet Order. 例文帳に追加

第三条　旧法第二十一条第一項の規定若しくは同条第二項若しくは旧法第二十四条第一項の規定に基づく命令の規定又は旧法第二十五条第三項の規定による許可を受けた資本取引（旧法第二十条に規定する資本取引をいう。以下同じ。）又は同項に規定する取引が、新法第二十一条第一項若しくは第二項、第二十四条第一項若しくは第二項又は第二十五条第四項の規定に基づく命令の規定により許可を受ける義務を課されたものに該当する場合には、当該資本取引又は当該取引は、政令で定めるものを除き、これらの命令の相当規定によって許可を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Article 332 (1) A person who intends to establish a facility which meets the requirements specified by a Cabinet Order as a facility for carrying out only the following transactions (excluding a facility for carrying out only the transactions set forth in item (i) and item (ii)) with regard to a Commodity (limited to one that does not fall under a Listed Commodity pertaining to public notice under Article 352; hereinafter the same shall apply in this paragraph) or a Commodity Index (limited to one other than those falling under or similar to a Listed Commodity Index pertaining to public notice under the same Article; hereinafter the same shall apply in this paragraph) (hereinafter such facility shall be referred to as a "Facility Similar to Type 1 Specified Commodity Market") shall obtain the permission of the competent minister. 例文帳に追加

第三百三十二条　商品（第三百五十二条の規定による公示に係る上場商品に該当しないものに限る。以下この項において同じ。）又は商品指数（同条の規定による公示に係る上場商品指数に該当するか又は類似するもの以外のものに限る。以下この項において同じ。）について次に掲げる取引をするための施設（第一号及び第二号に掲げる取引のみをするためのものを除く。）として政令で定める要件に該当するもの（以下「第一種特定商品市場類似施設」という。）を開設しようとする者は、主務大臣の許可を受けなければならない。 - 日本法令外国語訳データベースシステム

(ii) The alien has received, by deceit or other wrongful means, a seal of verification for landing (a seal of verification for landing or special permission pursuant to the provisions of Chapter III, Section I or II (limited to those with the decision of status of residence) or the permission pursuant to the provisions of this section (except for Article 19, paragraph (2)), and where two or more seals or permissions have been granted, the most recent; hereinafter the same shall apply in this item, the next item, and item (iv)), on the consideration that the activities stated in the application for such permission, as those in which he/she intends to be engaged are not false and fall under any of the activities listed in the right-hand column of Appended Table I or the activities of a person with the status or position listed in the right-hand column of Appended Table II. 例文帳に追加

二　偽りその他不正の手段により、上陸許可の証印等（前章第一節若しくは第二節の規定による上陸許可の証印若しくは許可（在留資格の決定を伴うものに限る。）又はこの節（第十九条第二項を除く。）の規定による許可をいい、これらが二以上ある場合には直近のものをいうものとする。以下この号、次号及び第四号において同じ。）の申請に係る本邦において行おうとする活動が虚偽のものでなく、別表第一の下欄に掲げる活動又は別表第二の下欄に掲げる身分若しくは地位を有する者としての活動のいずれかに該当するものとして、当該上陸許可の証印等を受けたこと。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(3) Where the registered trademark in connection with the designated goods or designated services pertaining to the request under paragraph (1) has been used in Japan by any of the holders of trademark right, exclusive right to use or non-exclusive right to use, during the period from three months prior to the filing of the request for a trial under paragraph (1) to the date of the registration of the filing of the request, and where the demandant proves that the registered trademark has been used after the user became aware of the fact that the said request for a trial would be filed, the use of the registered trademark shall not fall under the use of the registered trademark provided in paragraph (1); provided, however, that this shall not apply to the case where the demandee shows just causes for the use of the registered trademark. 例文帳に追加

３　第一項の審判の請求前三月からその審判の請求の登録の日までの間に、日本国内において商標権者、専用使用権者又は通常使用権者のいずれかがその請求に係る指定商品又は指定役務についての登録商標の使用をした場合であつて、その登録商標の使用がその審判の請求がされることを知つた後であることを請求人が証明したときは、その登録商標の使用は第一項に規定する登録商標の使用に該当しないものとする。ただし、その登録商標の使用をしたことについて正当な理由があることを被請求人が明らかにしたときは、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

Within two months from the day following the end of each business year (in the case where a corporation which falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) ceases to fall under any of the categories of foreign corporations listed in these items due to the failure to give a notification of tax agent or a corporation which falls under the category of foreign corporation listed in Article 141(iv) abolishes the personal services business conducted in Japan: by the day 例文帳に追加

二月以内（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する法人が納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は同条第四号に掲げる外国法人に該当する法人が人的役務提供事業で国内において行なうものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその該当しないこととなる日又はその廃止の日とのうちいずれか早い日まで）↓［各事業年度終了の日の翌日から二月以内　（第百四十一条第一号から第三号まで…いずれか早い日まで）］ - 日本法令外国語訳データベースシステム

Article 5 (1) Any label placed, in accordance with the provisions of Article 7, Article 27 or Article 32-10 of the Old Consumer Products Safety Act, to those Specified Products set forth in Article 2, paragraph (2) of the Old Consumer Products Safety Act that fall under the category of Specified Products as described in Article 2, paragraph (2) of the New Consumer Products Safety Act (hereinafter referred to as "specified products under transition") at the time of the enforcement of Article 1 shall be deemed to be a label placed pursuant to the provisions of Article 13 of the New Consumer Products Safety Act until the expiration of a period specified by Cabinet Order for the respective specified products under transition not to exceed five years from the date of enforcement of Article 1. 例文帳に追加

第五条　第一条の規定の施行の際現に旧消費生活用製品安全法第二条第二項の特定製品であって新消費生活用製品安全法第二条第二項の特定製品であるもの（以下「移行特定製品」という。）に付されている旧消費生活用製品安全法第七条若しくは第二十七条又は第三十二条の十の規定による表示は、第一条の規定の施行の日から起算して移行特定製品ごとに五年を超えない範囲内において政令で定める期間を経過する日までの間は、新消費生活用製品安全法第十三条の規定により付された表示とみなす。 - 日本法令外国語訳データベースシステム

(2) In addition to cases where the provisions then in force remain applicable pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions, with regard to those first-class Specified Products set forth in Article 2, paragraph (3) of the Old Consumer Products Safety Act with labels placed in accordance with the provisions of Article 27 of the Old Consumer Products Safety Act as applied mutatis mutandis pursuant to Article 32-4, paragraph (2) of the Old Consumer Products Safety Act that fall under the special specified products as described in Article 2, paragraph (3) of the New Consumer Products Safety Act (hereinafter referred to as "special specified products under transition"), the provisions then in force shall remain applicable, notwithstanding the provisions of Article 4, paragraph (1) and Article 5 of the New Consumer Products Safety Act, until the expiration of a period specified by Cabinet Order for the respective special specified products under transition not to exceed five years from the date of enforcement of Article 1. 例文帳に追加

２　附則第七条第二項の規定によりなお従前の例によることとされる場合のほか、旧消費生活用製品安全法第三十二条の四第二項において準用する旧消費生活用製品安全法第二十七条の規定による表示を付された旧消費生活用製品安全法第二条第三項の第一種特定製品であって新消費生活用製品安全法第二条第三項の特別特定製品であるもの（以下「移行特別特定製品」という。）については、第一条の規定の施行の日から起算して移行特別特定製品ごとに五年を超えない範囲内において政令で定める期間を経過する日までの間は、新消費生活用製品安全法第四条第一項及び第五条の規定にかかわらず、なお従前の例による。 - 日本法令外国語訳データベースシステム

(4) Non-resident individuals or juridical persons or other organizations (limited to those which fall under Article 26, paragraph (1), item (ii) to item (iv) inclusive of the Act, and hereinafter referred to as "juridical person, etc." in this paragraph, paragraph (7), item (ii), paragraph (9), item (i), (d) (2) and paragraph (1), item (iv) and item (vi) of the next Article) specified by a Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto of the ownership, etc. of the shares as provided for in paragraph (2), item (iii) of the same Article, with a person who conducted the acquisition of the shares (hereinafter referred to as "share acquisitor") of a listed company, etc. (meaning the listed company, etc. prescribed in Article 26, paragraph (2), item (i) of the Act; the same shall apply hereinafter) shall be listed as follows: 例文帳に追加

４　上場会社等（法第二十六条第二項第一号に規定する上場会社等をいう。以下同じ。）の株式を取得したもの（以下この項において「株式取得者」という。）と同条第二項第三号に規定する株式の所有関係等の永続的な経済関係、親族関係その他これらに準ずる特別の関係にあるものとして政令で定める非居住者である個人又は法人その他の団体（同条第一項第二号から第四号までに掲げるものに該当するものに限る。以下この項、第七項第二号及び第九項第一号ニ（２）並びに次条第一項第四号及び第六号において「法人等」という。）は、次に掲げるものとする。 - 日本法令外国語訳データベースシステム

The SME Financing Facilitation Act bill was developed in the midst of severe economic and financial conditions last fall to serve as a temporary measure to ensure smooth financing for SMEs over two calendar yearends and two fiscal yearends. It was at the end of November last year, when former Minister (for Financial Services) Shizuka Kamei was incumbent, that the bill passed the Diet to be enacted as temporary legislation. My answer to the question as to whether or not to extend the duration of the SME Financing Facilitation Act is that I would like to examine it with the possibility of extension in mind as I watch carefully things like the state of the Japanese economy and financing for SMEs, or the progress in any initiatives taken by financial institutions to facilitate financing, which is what I have stated twice or so during the current Diet session as well. 例文帳に追加

中小企業金融円滑化法案が、昨年秋の厳しい経済金融情勢の中、中小企業に対する金融の円滑化を図るために臨時の措置として、2回の年末、それから2回の年度末ということを視野に入れて、昨年１１月末、前・亀井静香（金融担当）大臣のときに国会を通過して、時限立法としてできたわけでございまして、中小企業金融円滑化法案の期限を延長するかどうかについては、我が国の経済及び中小企業の資金繰りの現状、あるいは金融機関の金融円滑化に向けた取組の進捗状況などをよく見ながら、この国会でも2回ほど今まで答弁していますように、延長を視野に入れて検討してまいりたいということでございます。 - 金融庁

The statuses of residence of “Spouse or Child of Japanese National” and “Long-term Resident”, which are not included in the status of residence for employment purposes, have no restrictions on activities during the stay in Japan. Foreign nationals who fall under any of the following are also allowed to work within the limit permitted: those whose status of residence is basically for travel but permits work to cover travel expenses under the working holiday system, foreign college students in internship programs which enable them to gain work experience in a Japanese company as part of their college education, and foreign students who are permitted to conduct an activity other than those permitted by the status of residence previously granted. Therefore, it is assumed that the proportion of foreign nationals permitted to work in Japan could be larger. 例文帳に追加

平成21年における新規入国者全体に占める，就労を目的とする在留資格による新規入国者数の割合は0.9％である。　なお，就労を目的とする在留資格には含まれないが，「日本人の配偶者等」や「定住者」など身分又は地位により在留資格を付与されている者は在留活動に制限が設けられておらず，また，旅行を目的としつつその資金に充当するための就労が可能なワーキング・ホリデー制度の利用者，大学教育の一環として我が国の企業に受け入れられて就業体験をする，いわゆるインターンシップ制度を利用する外国の大学生及び資格外活動の許可を受けた留学生等も同許可の範囲内で就労が認められているので，実際に働くことのできる外国人の割合は更に大きなものとなる. - 特許庁

(1) A person who intends to establish a facility which meets the requirements specified by a Cabinet Order as a facility for carrying out only the following transactions (excluding a facility for carrying out only the transactions set forth in item 1 and item 2) with regard to a Commodity (limited to one that does not fall under a Listed Commodity pertaining to public notice under Article 352; hereinafter the same shall apply in this paragraph) or a Commodity Index (limited to one other than those falling under or similar to a Listed Commodity Index pertaining to public notice under the same Article; hereinafter the same shall apply in this paragraph) (hereinafter such facility shall be referred to as a "Facility Similar to Type 1 Specified Commodity Market") shall obtain the permission of the competent minister. 例文帳に追加

１ 商品（第三百五十二条の規定による公示に係る上場商品に該当しないものに限る。以下この項において同じ。）又は商品指数（同条の規定による公示に係る上場商品指数に該当するか又は類似するもの以外のものに限る。以下この項において同じ。）について次に掲げる取引をするための施設（第一号及び第二号に掲げる取引のみをするためのものを除く。）として政令で定める要件に該当するもの（以下「第一種特定商品市場類似施設」という。）を開設しようとする者は、主務大臣の許可を受けなければならない。 - 経済産業省

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6): 例文帳に追加

９　平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

３　特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

２　特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

Article 7-2 (1) In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section II of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as "period of implementation") by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge. 例文帳に追加

第七条の二　事業者が、不当な取引制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(ii) The Accreditation Applicant does not fall under any of the following as an entity controlled by a Manufacturer, etc., Production Process Manager, Distribution Process Manager, Subdivider, overseas Manufacturer, etc. (one who manufactures or processes agricultural and forestry products to be exported to Japan in an overseas country, or exports them to Japan; the same shall apply hereinafter), overseas Production Process Manager (specified by MAFF Ordinance as a producer or other entity who manages or controls a production process in an overseas country for the agricultural and forestry product to be exported to Japan; the same shall apply hereinafter), overseas Distribution Process Manager (specified by MAFF Ordinance as an exporter or other entity who manages or controls a distribution process in an overseas country for the agricultural and forestry product to be exported to Japan in an overseas country; the same shall apply hereinafter) or overseas Subdivider (one who subdivides consignments of agricultural and forestry products to be exported to Japan in an overseas country (including the one who subdivides the consignments and sells them by himself/herself), the same shall apply hereinafter) of the agricultural and forestry product pertaining to said application (hereinafter referred to as the "Certified Business Operator"). 例文帳に追加

二　登録申請者が、その申請に係る農林物資の製造業者等、生産行程管理者、流通行程管理者、小分け業者、外国製造業者等（本邦に輸出される農林物資を外国において製造し、加工し、又は輸出することを業とする者をいう。以下同じ。）、外国生産行程管理者（本邦に輸出される農林物資の外国における生産業者その他の当該農林物資の生産行程を外国において管理し、又は把握するものとして農林水産省令で定めるものをいう。以下同じ。）、外国流通行程管理者（本邦に輸出される農林物資の輸出業者その他の当該農林物資の流通行程を外国において管理し、又は把握するものとして農林水産省令で定めるものをいう。以下同じ。）又は外国小分け業者（本邦に輸出される農林物資を外国において小分けすることを業とする者（小分けして自ら販売することを業とする者を含む。）をいう。以下同じ。）（以下「被認定事業者」という。）に支配されているものとして次のいずれかに該当するものでないこと。 - 日本法令外国語訳データベースシステム

Article 41-12 (1) With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as "specified discount bonds") to such amount receivable. 例文帳に追加

第四十一条の十二　個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特定割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

(5) The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary. 例文帳に追加

５　厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額（以下この項において「失業等給付額」という。）との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金（第七項において「積立金」という。）に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで（前項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の二十五・五まで、同号に掲げる事業については千分の十八・五から千分の二十六・五まで）の範囲内において変更することができる。 - 日本法令外国語訳データベースシステム

Article 12 (1) In cases where the specified products manufactured or imported by a notified business operator as set forth in paragraph (1) of the preceding Article (except for those manufactured or imported under the proviso to paragraph (1) of the preceding Article) fall under the category of special specified products, the notified business operator shall have any of the items listed below inspected in accordance with the following paragraph by a person registered with the competent minister (hereinafter referred to as a "conformity inspection"), and shall obtain and preserve the certification set forth in the same paragraph prior to the sale of said special specified products; provided, however, that this shall not apply to cases where a certificate for item (ii) as described in paragraph (1) of the preceding Article is issued and preserved with respect to said special specified products falling under the same type as that of the special specified products, and that the period provided for by Cabinet Order for the respective special specified products, commencing from the date of the issuance of said certificate or where an item provided for by the Ordinance of the competent ministry as being equivalent to the certificate as set forth in paragraph (1) of the preceding Article is preserved, has not elapsed: 例文帳に追加

第十二条　届出事業者は、その製造又は輸入に係る前条第一項の特定製品（同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。）が特別特定製品である場合には、当該特別特定製品を販売する時までに、次の各号のいずれかに掲げるものについて、主務大臣の登録を受けた者の次項の規定による検査（以下「適合性検査」という。）を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特別特定製品と同一の型式に属する特別特定製品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特別特定製品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして主務省令で定めるものを保存している場合は、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

(iv) The acquisition of the shares or equity of a non-listed company (excluding the acquisition in the cases where the proportion accounted for in the total issued shares or the total investment amount of said non-listed company (hereinafter referred to as "issued shares, etc." in this item) by the number of shares or the investment amount of said non-listed company pertaining to said acquisition (hereinafter referred to as "shares, etc." in this item), or the proportion accounted for in the total issued shares, etc. of said non-listed company by the sum of the shares, etc. of said non-listed company which the party having conducted said acquisition is to hold after said acquisition and the shares, etc. of said non-listed company held by the non-resident individuals or juridical persons which shall fall under those listed in each item of paragraph (4) of the preceding Article in the cases where the party having conducted said acquisition was treated as the share acquisitor referred to in paragraph (4) of the preceding Article is 10% or more), which is other than the acquisition of the shares or equity falling under the inward direct investments, etc. listed in each item of the next paragraph (excluding the acquisition of the shares specified by an ordinance of the competent ministry as those equivalent to the shares of a listed company, etc.); 例文帳に追加

四　非上場会社の株式又は持分の取得（当該取得に係る当該非上場会社の株式の数若しくは出資の金額（以下この号において「株式等」という。）の当該非上場会社の発行済株式の総数若しくは出資の金額の総額（以下この号において「発行済株式等」という。）に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該非上場会社の株式等と当該取得をしたものを前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人若しくは法人等が所有する当該非上場会社の株式等とを合計した株式等の当該非上場会社の発行済株式等に占める割合が百分の十以上となる場合の当該取得を除く。）であつて、次項各号に掲げる対内直接投資等に該当する非上場会社の株式又は持分の取得（上場会社等の株式に準ずるものとして主務省令で定める株式の取得を除く。）以外のもの - 日本法令外国語訳データベースシステム

(v) among rights based on a partnership contract provided in Article 667(1) of the Civil Code (Act No. 89 of 1896), an anonymous partnership agreement in Article 535 of the Commercial Code (Act No. 48 of 1899), an investment limited partnership agreement provided in Article 3(1) of the Investment Limited Partnership Act (Act No. 90 of 1998) or a limited liability partnership agreement provided in Article 3(1) of the Limited Liability Partnership Act (Act No. 40 of 2005), membership rights of an incorporated association or other rights (excluding those based on laws and regulations of a foreign state), rights for which the holders thereof (hereinafter referred to as an "Equity Investor" in this item) can receive dividend of profits arising from the business conducted by using money (including those specified by a Cabinet Order as being similar to money) invested or contributed by the Equity Investors (such business is hereinafter referred to as the "Invested Business" in this item) or distribution of the assets of the Invested Business and which does not fall under any category listed in the following items (excluding Rights to Be Indicated on Securities listed in the items of the preceding paragraph and rights which are regarded as Securities under this paragraph (excluding this item)): 例文帳に追加

五　民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約、商法（明治三十二年法律第四十八号）第五百三十五条に規定する匿名組合契約、投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項に規定する投資事業有限責任組合契約又は有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約に基づく権利、社団法人の社員権その他の権利（外国の法令に基づくものを除く。）のうち、当該権利を有する者（以下この号において「出資者」という。）が出資又は拠出をした金銭（これに類するものとして政令で定めるものを含む。）を充てて行う事業（以下この号において「出資対象事業」という。）から生ずる収益の配当又は当該出資対象事業に係る財産の分配を受けることができる権利であつて、次のいずれにも該当しないもの（前項各号に掲げる有価証券に表示される権利及びこの項（この号を除く。）の規定により有価証券とみなされる権利を除く。） - 日本法令外国語訳データベースシステム

(v) Among the provisions of Article 3 of this Act, those revising Article 28, paragraph 1 of the Explosives Control Act (limited to the part adding "stating organizations and methods to ensure safety and other matters specified by the Ordinance of the Ministry of International Trade and Industry" after "to prevent"), those revising Article 35, paragraph 1 of the same Act (limited to the part revising "powder magazines" to "powder magazines and organizations and methods to ensure safety at such facilities") and those revising paragraph 2 of the same Article (limited to the part adding "and whether they implement, among matters specified in the damage prevention rules approved as prescribed in Article 28, paragraph 1, matters that fall under the matters specified by the Ordinance of the Ministry of International Trade and Industry as those pertaining to the organizations and methods to ensure safety" after "whether specified facilities and powder magazines conform to them", the provisions of Article 5 and Article 10 of this Act, and the provisions of Article 31 through Article 34, Article 45 through Article 50, Article 76, Article 77 and Article 79 of the supplementary provisions: April 1, 2001 例文帳に追加

五　第三条中火薬類取締法第二十八条第一項の改正規定（「防止するため、」の下に「保安の確保のための組織及び方法その他通商産業省令で定める事項について記載した」を加える部分に限る。）、同法第三十五条第一項の改正規定（「火薬庫に」を「火薬庫並びにこれらの施設における保安の確保のための組織及び方法に」に改める部分に限る。）及び同条第二項の改正規定（「適合しているかどうか」の下に「並びに第二十八条第一項の認可を受けた危害予防規程に定められた事項のうち保安の確保のための組織及び方法に係るものとして通商産業省令で定めるものを実施しているかどうか」を加える部分に限る。）、第五条及び第十条の規定並びに附則第三十一条から第三十四条まで、第四十五条から第五十条まで、第七十六条、第七十七条及び第七十九条の規定　平成十三年四月一日 - 日本法令外国語訳データベースシステム

(3) Article 27-3(4) shall apply mutatis mutandis to cases where an amendment is submitted under Article 27-8(1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the part "to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Securities set forth in the respective items" in the first sentence of Article 27-3(4) shall be deemed to be replaced with "to the exchange or association specified in the following items for each kind of Listed Share Certificates, etc. set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the amendment is submitted, if any"; and the term "Share Certificates, etc." in the items of Article 27-3(4) shall be deemed to be replaced with "Listed Share Certificates, etc." 例文帳に追加

３　第二十七条の三第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定により訂正届出書が提出された場合について準用する。この場合において、第二十七条の三第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該訂正届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」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 49 With regard to Transferred Specified Electrical Appliances and Materials pertaining to a product type for which approval under Article 18 or Article 23, paragraph (1) of the Old Electrical Appliance and Material Control Act or confirmation under Article 23-2, paragraph (1) of the Old Electrical Appliance and Material Control Act had been obtained at the time of enforcement of Article 10, or with regard to Class-B Electrical Appliances and Materials as set forth in Article 2, paragraph (2) of the Old Electrical Appliance and Material Control Act with structures pertaining to a notification under Article 26-2, paragraph (1) or Article 26-3, paragraph (1) of the Old Electrical Appliance and Material Control Act which fall into the category of Electrical Appliances and Materials set forth in Article 2, paragraph (1) of the Electrical Appliance and Material Safety Act, labeling under Article 25, paragraph (1) or Article 26-6, paragraph (1) may be affixed during the one year from the day of enforcement of Article 10 (with regard to those specified by Cabinet Order as Transferred Electrical Appliances and Materials that require a considerable period of time for the repair or alteration of manufacturing equipment accompanied with the change of labeling, the period specified by Cabinet Order for the relevant Transferred Electrical Appliances and Materials within a limit not exceeding three years from the day of the enforcement of Article 10), notwithstanding the provisions of Article 10, paragraph (2) of the Electrical Appliance and Material Safety Act. 例文帳に追加

第四十九条　第十条の規定の施行の際現に旧電気用品取締法第十八条若しくは第二十三条第一項の認可若しくは旧電気用品取締法第二十三条の二第一項の確認を受けている型式に係る移行特定電気用品又は旧電気用品取締法第二十六条の二第一項若しくは第二十六条の三第一項の規定による届出に係る構造の旧電気用品取締法第二条第二項の乙種電気用品であって電気用品安全法第二条第一項の電気用品であるものについては、電気用品安全法第十条第二項の規定にかかわらず、第十条の規定の施行の日から起算して一年間（表示の変更に伴う製造設備の修理又は改造に相当の期間を要する移行電気用品として政令で定めるものにあっては、第十条の規定の施行の日から起算して三年を超えない範囲内において移行電気用品ごとに政令で定める期間）は、旧電気用品取締法第二十五条第一項又は第二十六条の六第一項の規定の例による表示を付することができる。 - 日本法令外国語訳データベースシステム

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム

(21) An appointer or a person to whom the appointer delegates the authority prescribed in Article 6 paragraph 1 of the Local Public Service Act (or the municipal board of education with regard to the educational personnel whose wages are paid by a prefectural government prescribed in Article 37 paragraph 1 of the Act on the Organization and Operation of Local Educational Administration (Act No. 162 of 1956)) shall, in cases where an employee prescribed in Article 4 paragraph 1 of the Local Public Service Act may extend Working Hours prescribed in Article 36 paragraph 1 of the Labor Standards Act pursuant to the main clause of the same paragraph when an employee prescribed in Article 4 paragraph 1 of said Local Public Service Act who is taking care of a child before the time of commencement of elementary school (when the provisions of Article 17 paragraph 1 apply, said employee shall be limited to a person who does not fall under any of the items therein) makes a request in order to take care of said child, approve not extending said employee's working hours beyond a limit as long as no impediment is found to the operation of public duties. 例文帳に追加

２１　地方公務員法第六条第一項に規定する任命権者又はその委任を受けた者（地方教育行政の組織及び運営に関する法律（昭和三十一年法律第百六十二号）第三十七条第一項に規定する県費負担教職員については、市町村の教育委員会）は、地方公務員法第四条第一項に規定する職員について労働基準法第三十六条第一項本文の規定により同項に規定する労働時間を延長することができる場合において、当該地方公務員法第四条第一項に規定する職員であって小学校就学の始期に達するまでの子を養育するもの（第十七条第一項の規定を適用するとしたならば同項各号のいずれにも該当しないものに限る。）が当該子を養育するために請求した場合で公務の運営に支障がないと認めるときは、その者について、制限時間を超えて当該労働時間を延長して勤務しないことを承認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) In the case that an entrepreneur is ordered to pay a surcharge pursuant to the provisions of paragraph 1, the term "ten percent" appearing in paragraph 1 shall be "eight percent," the term "three percent" shall be "two point four percent", the term "two percent" shall be "one point six percent", the term "four percent" in the preceding paragraph shall be "three point two percent", the term "one point two percent" shall be "one percent", and the term "one percent" shall be "zero point eight percent" if the said entrepreneur had discontinued the relevant violation (limited to cases where the period of implementation pertaining to the violation is less than two years, except for cases that fall under the next paragraph) by the day one month prior to the date when the measure listed in item 4 of paragraph 1 of Article 47 or the measure as provided for in paragraph 1 of Article 102 was first made in relation to the case pertaining to the said violation (hereinafter referred to as "investigation start date" in this Article) (if the said measure is not made, the day one month prior to the date when the said entrepreneur received the notice pertaining to the said violation pursuant to the provisions of paragraph 5 of Article 49, as applied mutatis mutandis pursuant to paragraph 6 of Article 50 after deemed replacement (hereinafter referred to as "advance notice" in next paragraph and paragraph 7). 例文帳に追加

５　第一項の規定により課徴金の納付を命ずる場合において、当該事業者が、当該違反行為に係る事件について第四十七条第一項第四号に掲げる処分又は第百二条第一項に規定する処分が最初に行われた日（以下この条において「調査開始日」という。）の一月前の日（当該処分が行われなかつたときは、当該事業者が当該違反行為について第五十条第六項において読み替えて準用する第四十九条第五項の規定による通知（次項及び第七項において「事前通知」という。）を受けた日の一月前の日）までに当該違反行為をやめた者（次項に該当する場合を除き、当該違反行為に係る実行期間が二年未満である場合に限る。）であるときは、第一項中「百分の十」とあるのは「百分の八」と、「百分の三」とあるのは「百分の二・四」と、「百分の二」とあるのは「百分の一・六」と、前項中「百分の四」とあるのは「百分の三・二」と、「百分の一・二」とあるのは「百分の一」と、「百分の一」とあるのは「百分の〇・八」とする。 - 日本法令外国語訳データベースシステム

(i) With regard to a business cooperative, a minor business cooperative, or a federation of cooperatives (excluding one engaged in the activities set forth in Article 9-9, paragraph (1), item (i) or item (iii)), if its district does not extend beyond the district of a prefecture and the business required for partner as prescribed in the articles of association is not a business under the jurisdiction of the Minister of Finance nor a business under the jurisdiction of the Minister of Land, Infrastructure and Transport (limited to one specified by a Cabinet Order; hereinafter the same shall apply in this item and item (iv)), the administrative agency shall be the prefectural governor having jurisdiction over its principal office (hereinafter referred to as the competent prefectural governor), and if its district does not extend beyond the district of a prefecture and the business required for partner as prescribed in the articles of formation is a business under the jurisdiction of the Minister of Finance or a business under the jurisdiction of the Minister of Land, Infrastructure and Transport and any other business, the administrative agency shall be the Minister of Finance or the Minister of Land, Infrastructure and Transport and the competent prefectural governor, and if it does not fall under these conditions, the administrative agency shall be the competent minister of the business required for partner as prescribed in the articles of formation. 例文帳に追加

一　事業協同組合、事業協同小組合及び協同組合連合会（第九条の九第一項第一号又は第三号の事業を行うものを除く。）については、その地区が都道府県の区域を超えないものであつて、その組合員の資格として定款に定められる事業が財務大臣の所管に属する事業又は国土交通大臣の所管に属する事業（政令で定めるものに限る。以下この号及び第四号において同じ。）以外のものにあつては、その主たる事務所の所在地を管轄する都道府県知事（以下「管轄都道府県知事」という。）とし、その地区が都道府県の区域を超えないものであつて、その組合員の資格として定款に定められる事業が財務大臣の所管に属する事業又は国土交通大臣の所管に属する事業とその他の事業とであるものにあつては、財務大臣又は国土交通大臣及びその管轄都道府県知事とし、その他のものにあつては、その組合員の資格として定款に定められる事業の所管大臣とする。 - 日本法令外国語訳データベースシステム

(9) When an entrepreneur of juridical person, the appointment and dismissal of officers or the conduct or existence in business of which is controlled by another entrepreneur of juridical person whose capital or total contributions exceeds 10 million yen, receives a manufacturing or other contract from the said entrepreneur and subcontracts of all or a considerable part of the act of manufacture, repair, creation or provision pertaining to such manufacturing or other contract with a third entrepreneur (excluding the cases where a person coming under items (i) or (ii) of Paragraph 7 above concludes the manufacturing or other contract with another person who falls under items (i) or (ii) respectively of the preceding paragraph and cases where a person falling under items (iii) and (iv) of the paragraph above concludes an information-based product creation contract or a service contract with another person who falls under items (iii) and (iv) respectively of the preceding paragraph), and when the entrepreneur who receives such subcontract would fall under the items of the preceding paragraph if he were to receive the said manufacturing or other contract directly from the said entrepreneur who controls the appointment and dismissal of officers, or conduct or existence in the business, the entrepreneur who concludes such subcontract shall be deemed, in the application of this Act, to be a main subcontracting entrepreneur and the entrepreneur who receives such subcontract shall be deemed to be a subcontractor. 例文帳に追加

９　資本金の額又は出資の総額が千万円を超える法人たる事業者から役員の任免、業務の執行又は存立について支配を受け、かつ、その事業者から製造委託等を受ける法人たる事業者が、その製造委託等に係る製造、修理、作成又は提供の行為の全部又は相当部分について再委託をする場合（第七項第一号又は第二号に該当する者がそれぞれ前項第一号又は第二号に該当する者に対し製造委託等をする場合及び第七項第三号又は第四号に該当する者がそれぞれ前項第三号又は第四号に該当する者に対し情報成果物作成委託又は役務提供委託をする場合を除く。）において、再委託を受ける事業者が、役員の任免、業務の執行又は存立について支配をし、かつ、製造委託等をする当該事業者から直接製造委託等を受けるものとすれば前項各号のいずれかに該当することとなる事業者であるときは、この法律の適用については、再委託をする事業者は親事業者と、再委託を受ける事業者は下請事業者とみなす。 - 日本法令外国語訳データベースシステム

Article 30 Any licensee of reactor operation shall, pursuant to the Ordinance of the competent ministry (Ordinance of the Ministry of Education, Culture, Sports, Science and Technology (hereinafter referred to as "Ordinance of MEXT") and Ordinance of METI with respect to the reactors listed in item (iii) of Article 23 (1) that are to be used for electric power generation; Ordinance of METI and Ordinance of the Ministry of Land, Infrastructure and Transport (hereinafter referred to as "Ordinance of MLIT") with respect to the reactors listed in item (iv) of said paragraph that are to be installed on a vessel; Ordinance of MEXT and Ordinance of MLIT with respect to the reactors listed in item (v) of said paragraph that are to be installed on a vessel), establish an operation plan for the reactors pertaining to their installation (except for the reactors that fall under those provided for by Cabinet Order) and notify the competent minister (Minister of MEXT and Minister of METI with respect to the reactors listed in item (iii) of said paragraph that are to be used for electric power generation; Minister of METI and Minister of MLIT with respect to the reactors listed in item (iv) of said paragraph that are to be installed on a vessel; Minister of MEXT and Minister of MLIT with respect to the reactors listed in item (v) of said paragraph that are to be installed on a vessel) of the plan. The same shall apply when changes are made to such plans; provided, however, that this shall not apply to the reactors for which the approval set forth in Article 43-3-2 (2) has been obtained. 例文帳に追加

第三十条　原子炉設置者は、主務省令（第二十三条第一項第三号に掲げる原子炉であつて発電の用に供するものについては文部科学省令・経済産業省令、同項第四号に掲げる原子炉であつて船舶に設置するものについては経済産業省令・国土交通省令、同項第五号に掲げる原子炉であつて船舶に設置するものについては文部科学省令・国土交通省令）で定めるところにより、その設置に係る原子炉（政令で定める原子炉に該当するものを除く。）の運転計画を作成し、主務大臣（同項第三号に掲げる原子炉であつて発電の用に供するものについては文部科学大臣及び経済産業大臣、同項第四号に掲げる原子炉であつて船舶に設置するものについては経済産業大臣及び国土交通大臣、同項第五号に掲げる原子炉であつて船舶に設置するものについては文部科学大臣及び国土交通大臣）に届け出なければならない。これを変更したときも、同様とする。ただし、第四十三条の三の二第二項の認可を受けた原子炉については、この限りでない。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、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つき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 66-9-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

Article 113-2 The act of transferring to the public the ownership of the original or a reproduction of a work (excluding a reproduction of cinematographic works, including, in the case of a work reproduced in a cinematographic work, a reproduction of a cinematographic work; the same shall apply below in this Article), a sound or visual recording of a performance or a reproduction of a phonogram by a person who, at the time of acquiring ownership of said original or reproduction of a work, sound or visual recording of a performance or reproduction of a phonogram did not know, and was not negligent in not knowing, that such original or reproduction of a work, sound or visual recording of a performance or reproduction of a phonogram did not fall under any of the items of Article 26-2, paragraph (2), Article 95-2, paragraph (3) or Article 97-2, paragraph (2), respectively, shall be deemed to not constitute an act of infringement on the rights provided for in Article 26-2, paragraph (1), Article 95-2, paragraph (1) or Article 97-2, paragraph (1), as the case may be. 例文帳に追加

第百十三条の二　著作物の原作品若しくは複製物（映画の著作物の複製物（映画の著作物において複製されている著作物にあつては、当該映画の著作物の複製物を含む。）を除く。以下この条において同じ。）、実演の録音物若しくは録画物又はレコードの複製物の譲渡を受けた時において、当該著作物の原作品若しくは複製物、実演の録音物若しくは録画物又はレコードの複製物がそれぞれ第二十六条の二第二項各号、第九十五条の二第三項各号又は第九十七条の二第二項各号のいずれにも該当しないものであることを知らず、かつ、知らないことにつき過失がない者が当該著作物の原作品若しくは複製物、実演の録音物若しくは録画物又はレコードの複製物を公衆に譲渡する行為は、第二十六条の二第一項、第九十五条の二第一項又は第九十七条の二第一項に規定する権利を侵害する行為でないものとみなす。 - 日本法令外国語訳データベースシステム

Article 4 Where tests prescribed in paragraph (7) of Article 4 have been conducted (including the case where knowledge equivalent to that which would be obtained from said tests has been obtained) on any of the chemical substances listed in the List of Existing Chemical Substances of which public notice has been given by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of Article 2 of the Supplementary Provisions (including chemical substances that have come to be newly manufactured or imported after the enforcement of this Act, other than the chemical substances listed in items (2) to (4) of paragraph (7) of Article 2 [for chemical substances listed in item (iii) of the same Article, they shall be limited to substances that fall under item (i) of paragraph (3) of the same Article]) for which the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry and the Minister of the Environment find it necessary to conduct said tests, the results of said tests (including the knowledge obtained in the case where knowledge equivalent to that which would be obtained from said tests has been obtained) shall be deemed to be the results of the tests under paragraph (7) of Article 4 with regard to the application of the provisions of paragraph (8) of Article 2. 例文帳に追加

第四条　附則第二条第四項の規定により通商産業大臣が公示した既存化学物質名簿に記載されている化学物質（この法律の施行後新たに製造又は輸入が行われることとなつた化学物質で第二条第七項第二号から第四号までに掲げる化学物質（同項第三号に掲げる化学物質にあつては、同条第三項第一号に該当するものに限る。）以外のものを含む。）のうち、厚生労働大臣、経済産業大臣及び環境大臣が特に第四条第七項に規定する試験を行う必要があると認めるものにつき、当該試験を行つた場合（当該試験を行つたと同等の知見が得られた場合を含む。）には、第二条第八項の規定の適用については、当該試験の試験成績（当該試験を行つたと同等の知見が得られた場合における当該知見を含む。）は、第四条第七項の試験の試験成績とみなす。 - 日本法令外国語訳データベースシステム

(4) A Foreign Limited Partner represents and warrants that it is not treated as having a permanent establishment for the purpose of the tax laws of Japan for any reason other than its status as a Partner and that it would fall under the category of non-resident set forth in Article 164(1)(iv) of the Income Tax Act or the category of foreign corporation set forth in Article 141(iv) of the Corporate Tax Act if such Foreign Limited Partnerdid not conduct any business in Japan pursuant to this Agreement. If it is discovered that such representation and warranty is not true or correct or if a Foreign Limited Partner has failed to satisfy, or is likely to fail to satisfy, any of the requirements set forth in Article 41-21(1) of the Act on Special Measures Concerning Taxation, the Foreign Limited Partner shall immediately notify the General Partner of such fact in writing. For the purpose of withholding in connection with distributions of the Partnership Assets, the General Partner shall not be liable to the Partnership or the Interested Partners for the results of the withholding, so long as the General Partner relies on the Foreign Limited Partner’s representation and warranty contained in this paragraph and withholds taxes and other public duties as prescribed by the laws of Japan and applicable tax treaties. 例文帳に追加

4. 外国有限責任組合員は、自らが組合員でなければ日本の租税法上の恒久的施設を有することにはならず、かつ、当該外国有限責任組合員が本契約に基づき国内において事業を行っていないとすれば所得税法第164 条第1 項第4 号に掲げる非居住者又は法人税法第141 条第4 号に掲げる外国法人に該当することが真実かつ正確であることを表明し、保証する。かかる表明及び保証の内容が真実若しくは正確でないことが判明した場合、又は外国有限責任組合員が租税特別措置法第41条の21 第1 項に掲げる要件のいずれかを充足しなくなったとき若しくはそのおそれが生じた場合は、当該外国有限責任組合員は直ちにかかる事実を無限責任組合員に書面にて通知するものとする。無限責任組合員は、組合財産の分配にあたり行う源泉徴収につき、本項に定める外国有限責任組合員の表明及び保証に依拠した上で日本法及び適用ある租税条約の定めに従った源泉徴収を行う限り、かかる源泉徴収の結果につき本組合及び組合員等に対して責任を負わないものとする。 - 経済産業省

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices.例文帳に追加

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。 - 経済産業省