「by the day before」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

(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

(a) If an applicant fails to prosecute his application within the required time as provided in these Regulations, the application shall be deemed withdrawn. (b) The time for reply may be extended only for good and sufficient cause, and for a reasonable time specified. Any request for such extension must be filed on or before the day on which action by the applicant is due. The Examiner may grant a maximum of two extensions, provided that the aggregate period granted inclusive of the initial period allowed to file the response, shall not exceed six months from mailing date of the official action requiring such response. (c) Prosecution of an application to save it from withdrawal must include such complete and proper action as the condition of the case may require. Any amendment not responsive to the last official action shall not operate to save the application from being deemed withdrawn. (d) When action by the applicant is a bona fide attempt to advance the case to final action, and is substantially a complete response to the Examiner’s action, but consideration of some matter or compliance with some requirements has been inadvertently omitted, opportunity to explain and supply the omission may be given before the question of withdrawal is considered. (e) Prompt ratification or filing of a correctly signed copy may be accepted in case of an unsigned or improperly signed paper.例文帳に追加

(a)出願人が本規則に規定する期間内に出願を遂行しなかった場合は，当該出願は，取り下げられたものとみなされる。 (b)応答期間は，適切かつ十分な理由がある場合に限り，かつ，指定された合理的な期間にわたり，延長することができる。当該延長の請求は，出願人による応答の期限が到来する日以前にしなければならない。審査官は，最大2回まで延長を認めることができるが，ただし，応答書を提出するために認められた当初期間を含む合計期間は，当該応答を求める庁の処分書の郵送日から6月を超えないものとする。 (c)出願が取り下げられたとみなされないようにするための出願の遂行には，当該事案の事情から必要とされる完全かつ適切な行為を含むものとする。庁による最終処分に応答していない補正は，当該出願を取り下げたとみなされることを防ぐことができない。 (d)出願人による行為が，事案を最終処分に進めるための善意の試みであり，審査官の処分に対する実質的には完全な応答であるにも拘らず，ある事項の検討又はある要件の遵守を不注意により怠っている場合は，取下の問題を検討する前に，当該不作為を説明し，埋め合わせる機会を与えることができる。 (e)署名が脱落した又は署名が不適切な文書の場合においては，正しく署名された写しの速やかな追認又は提出が認められる。 - 特許庁

Article 4 If any person or his/her successor who continues to possess the right of use of land for acquisition of uranium ore or thorium ore (except for the owner of land) files an application for creation of mining right for uranium ore or thorium ore within three months from the day of enforcement of this Act, such person shall have the right of priority to other applications (except for the applications filed pursuant to the provision of the preceding Article, the applications filed before the enforcement of this Act and the applications for creation of digging right filed by holders of prospecting right redundantly in their prospecting areas) in the area of land where such right can be exercised, notwithstanding the provision of Article (27) of the Mining Act, and the provisions of paragraph (2) of Article 14 and Articles 16, 29, 30 and 32 of the Mining Act shall not apply to such application. However, if the application for creation of mining right for uranium ore or thorium ore in the area of such land as prescribed in the preceding Article is permitted, this shall not apply to the provisions of Articles 16, 29 and 30 of the said Act. 例文帳に追加

第四条　この法律の施行の日の一年以前から引き続きウラン鉱若しくはトリウム鉱の取得を目的とする土地の使用に関する権利を有している者（土地の所有者を除く。）又はその承継人がこの法律の施行の日から三月以内にウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願をしたときは、当該権利を行使することができる土地の区域については、その者は、鉱業法第二十七条の規定にかかわらず、他の出願（前条の規定による出願、この法律の施行前にした出願及び試掘権者がその試掘鉱区と重複してした採掘権の設定の出願を除く。）に対し優先権を有するものとし、かつ、鉱業法第十四条第二項、第十六条、第二十九条、第三十条及び第三十二条の規定は、その出願には、適用しない。ただし、当該土地の区域について前条の規定によるウラン鉱又はトリウム鉱を目的とする鉱業権の設定の出願が許可されたときは、同法第十六条、第二十九条又は第三十条の規定については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 163 (1) When an Officer or a Major Shareholder (meaning a shareholder who holds voting rights (excluding those specified by a Cabinet Office Ordinance in consideration of the manner of acquisition or holding thereof or other circumstances) exceeding 10 percent of the Voting Rights Held by All the Shareholders, etc. in the name of him/herself or another person (or under a fictitious name); hereinafter the same shall apply in this Article to Article 166) of the Issuer of Securities specified in Article 2(1)(v), (vii) or (ix) which are listed in a Financial Instruments Exchange or falling under the category of Over-the-Counter Traded Securities or Securities Handled (except those specified by a Cabinet Order) or of Securities designated by a Cabinet Order (hereinafter the Issuer is referred to as a "Listed Company, etc." in this Article to Article 166) makes Purchase, etc. of Securities issued by the Listed Company, etc. which fall under any of the categories of Securities specified in Article 2(1)(v), (vii) or (ix) (excluding those specified by a Cabinet Order) or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Specified Securities" in this Article to Article 166) or Securities specified in Article 2(1)(xix) which indicate Options pertaining to Specified Securities of the Listed Company, etc. or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Related Securities" in this paragraph) (the term "Purchase, etc." means purchase of Specified Securities and Related Securities (hereinafter these Securities are collectively referred to as "Specified Securities, etc." in this Article to Article 166) and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article, the following Article and Article 165-2) or makes Sales, etc. thereof (meaning sales of Specified Securities, etc. and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article to Article 165-2), for his/her own account (including the cases where the trustee of a trust of which said Officer or said Major Shareholder is the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article and the following Article), said Officer or said Major Shareholder shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on such sales or purchase or other transaction (hereinafter referred to as "Sales and Purchase, etc." in this paragraph, the following Article or Article 165-2) to the Prime Minister on or before the 15th day of the month following the month which includes the day of such Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

第百六十三条　第二条第一項第五号、第七号又は第九号に掲げる有価証券（政令で定めるものを除く。）で金融商品取引所に上場されているもの、店頭売買有価証券又は取扱有価証券に該当するものその他の政令で定める有価証券の発行者（以下この条から第百六十六条までにおいて「上場会社等」という。）の役員及び主要株主（自己又は他人（仮設人を含む。）の名義をもつて総株主等の議決権の百分の十以上の議決権（取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。）を保有している株主をいう。以下この条から第百六十六条までにおいて同じ。）は、自己の計算において当該上場会社等の同項第五号、第七号若しくは第九号に掲げる有価証券（政令で定めるものを除く。）その他の政令で定める有価証券（以下この条から第百六十六条までにおいて「特定有価証券」という。）又は当該上場会社等の特定有価証券に係るオプションを表示する同項第十九号に掲げる有価証券その他の政令で定める有価証券（以下この項において「関連有価証券」という。）に係る買付け等（特定有価証券又は関連有価証券（以下この条から第百六十六条までにおいて「特定有価証券等」という。）の買付けその他の取引で政令で定めるものをいう。以下この条、次条及び第百六十五条の二において同じ。）又は売付け等（特定有価証券等の売付けその他の取引で政令で定めるものをいう。以下この条から第百六十五条の二までにおいて同じ。）をした場合（当該役員又は主要株主が委託者又は受益者である信託の受託者が当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条及び次条において同じ。）には、内閣府令で定めるところにより、その売買その他の取引（以下この項、次条及び第百六十五条の二において「売買等」という。）に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、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

Article 165-2 (1) With regard to Partnerships, etc. (meaning partnerships established based on partnership contract provided in Article 667(1) of the Civil Code, Investment LPS provided in Article 2(2) of the Limited Partnership Act for Investment (hereinafter referred to as "Investment LPS" in this Article) or a Limited Liability Partnership provided in Article 2 of the Limited Liability Partnership Act (hereinafter referred to as "Limited Liability Partnership" in this Article), or other similar organizations specified by a Cabinet Order; hereinafter the same shall apply in this Article) whose assets includes shares of a Listed Company, etc. which represent voting rights equal to or greater than 10 percent of the Voting Rights held by All of its Shareholders, etc. (hereinafter referred to as "Specified Partnerships, etc." in this Article), when one of the partners of Specified Partnerships, etc. (including persons specified by a Cabinet Office Ordinance as similar to a partner of Specified Partnerships, etc. under a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. in relation to the assets of the Specified Partnerships, etc. (including the cases where the trustee of a trust of which all of the partners of the Specified Partnerships, etc. are the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article), the partner having executed the Purchase, etc. or Sales, etc. (including a partner specified by a Cabinet Office Ordinance as equivalent to such a partner specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on the Sales and Purchase, etc. to the Prime Minister on or before the 15th day of the month following the month which includes the day of the Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

第百六十五条の二　組合等（民法第六百六十七条第一項に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）若しくは有限責任事業組合契約に関する法律第二条に規定する有限責任事業組合（以下この条において「有限責任事業組合」という。）又はこれらの組合に類似する団体で政令で定めるものをいう。以下この条において同じ。）のうち当該組合等の財産に属する株式に係る議決権が上場会社等の総株主等の議決権に占める割合が百分の十以上であるもの（以下この条において「特定組合等」という。）については、当該特定組合等の組合員（これに類するものとして内閣府令で定める者を含む。以下この条において同じ。）が当該特定組合等の財産に関して当該上場会社等の特定有価証券等に係る買付け等又は売付け等をした場合（当該特定組合等の組合員の全員が委託者又は受益者である信託の受託者が、当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条において同じ。）には、当該買付け等又は売付け等を執行した組合員（これに準ずるものとして内閣府令で定める組合員を含む。以下この条において同じ。）は、内閣府令で定めるところにより、その売買等に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、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

(2) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a report submitted under the preceding paragraph (hereinafter referred to as a "Share Buyback Report"), and Article 22 shall apply mutatis mutandis to cases where a Share Buyback Report contains any fake statement on important matters or lacks a statement an important matters that should be stated or on a material fact that is necessary for avoiding misunderstanding. In this case, the part "a statement set forth in Article 5(1) or in other documents required under Article 5(6), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of such statement or such other documents for the public interest or protection of investors, during the period on or after the day when the notification was made under Article 4(1) or (2) but before the day when the notification is to take effect" and the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "a Share Buyback Report (meaning report to be submitted under Article 24-6(1); hereinafter the same shall apply in this Article, Article 9(1), Article 10(1) and Article 22), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Share Buyback Report for the public interest or protection of investors," "the person submitting the Share Buyback Report" and "an amendment report," respectively; the terms "the person submitting them" and "an amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Share Buyback Report" and "an amendment report," respectively; the terms "the person submitting the Securities Registration Statement" and "to submit an amendment and may, when he/she finds it necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1) shall be deemed to be replaced with "the person submitting the Share Buyback Report" and "to submit an amendment report," respectively; the term "persons specified in Article 21(1)(i) and (iii)" and the part "persons who have acquired the Securities issued by the person submitting the Securities Registration Statement not through Public Offering or Secondary Distribution" in Article 22(1) shall be deemed to be replaced with "person who, at the time of submission of the Share Buyback Report, is an Officer of the company having submitted the Share Buyback Report" and "persons who have acquired the Securities issued by the person submitting the Share Buyback Report," respectively; the terms "Article 21(2)(i) and (ii)" and "the preceding paragraph" in Article 22(2) shall be deemed to be replaced with "Article 21(2)(i)" and "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-6(2)," respectively. 例文帳に追加

２　第七条、第九条第一項及び第十条第一項の規定は前項に規定する報告書（以下「自己株券買付状況報告書」という。）について、第二十二条の規定は自己株券買付状況報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「自己株券買付状況報告書（第二十四条の六第一項に規定する報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「第二十一条第一項第一号及び第三号に掲げる者」とあるのは「当該自己株券買付状況報告書を提出した会社のその提出の時における役員」と、「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「自己株券買付状況報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「第二十一条第二項第一号及び第二号」とあるのは「第二十一条第二項第一号」と、「前項」とあるのは「第二十四条の六第二項において準用する前項」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 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(1) Regarding service of documents in proceedings before the Patent Office, the provisions of the Law on Service in Administrative 77 Procedures [Verwaltungszustellungsgesetz] shall apply, subject to the following: Procedures [Verwaltungszustellungsgesetz] shall apply, subject to the following: If acceptance of service by registered letter is refused without such grounds as are provided by law, service shall nevertheless be deemed to have been effected; 2. Service to an addressee who resides abroad and who has not, contrary to the requirement of Section 25, appointed a German representative may be effected by registered letter mailed from a post office. The same shall apply to addressees who are themselves German representatives within the terms of Section 25(2). Section 184(2), sentences 1 and 4, of the Code of Civil Procedure shall apply mutatis mutandis; 3. For the purposes of service upon holders of certificates of representation (Section 177 of the Patent Attorney Regulations [Patentanwaltsordnung]), Section 5(4) of the Law on Service in Administrative Procedures shall apply mutatis mutandis; 4. Documents may be served on addressees for whom a mail box has been installed at the Patent Office also by depositing the documents in the mail box of the addressee. A written statement regarding the deposit shall be made in the files of the case. The time of the deposit shall be recorded on the document. Service shall be deemed to have been effected on the third day after deposit in the mail box. 例文帳に追加

(1) 特許庁及び連邦特許裁判所に対する手続における書類の送達については，次の事項に従うことを条件として，行政訴訟における送達に関する法律の規定が適用される。1. 書留郵便による送達の受取が，法律によって定められている理由なしに拒絶された場合でも，送達は行われたものとみなされる2. 国外に居住しており，かつ，第 25条の要件に反して，ドイツにおける代理人を指名していない名宛人に対する送達は，郵便局から郵送される書留郵便をもって行うことができる。この規定は，名宛人であって，同人自身が第 25条(2)の意味においてドイツにおける代理人である者に対しても適用される。民事訴訟法第 184条(2)第 1文及び第 4文が準用される。 4. 特許庁に郵便私書箱が設置されている名宛人に対しては，書類の送達は，その郵便私書箱に投函することによっても行うことができる。投函に関する書面陳述が，その事件のファイルにおいて行われる。書類には，投函の日時が記録されなければならない。送達は，郵便私書箱への投函から 3日目に行われたものとみなされる。 4. 特許庁に郵便私書箱が設置されている名宛人に対しては，書類の送達は，その郵便私書箱に投函することによっても行うことができる。投函に関する書面陳述が，その事件のファイルにおいて行われる。書類には，投函の日時が記録されなければならない。送達は，郵便私書箱への投函から 3日目に行われたものとみなされる。 - 特許庁

(2) When an official leaves government position, upon the request of an appointer to be a national public servant in the special service, a local public officer, or an employee of a public financial corporation as provided for in Article 1 of the Act on Budget and Settlement of Public Financial Corporations (Act No. 99 of 1951), or any other juridical person provided for by rules of the National Personnel Authority among those whose business is related closely to national affairs or undertakings (hereinafter referred to as "a national public servant in the special service, etc." in this paragraph), and then, after holding office without interruption as a national public servant in the special service, etc., is employed without interruption as an official on premise of the said leaving of government position (including the case of an official who holds one or more offices without interruption as a national public servant in the special service, etc. after holding another office as a national public servant in the special service, etc., and then is employed as an official on the premise of the said leaving of government position), in the cases where, during the continuous period of holding office as an official up to the said leaving of government position (in the case of an official who leaves government position similarly (hereinafter referred to as "the previous leaving of government position" in this paragraph) before the said leaving of government position, holds office as a national public servant in the special service, etc., and is employed as an official, including the continuous period of holding office as an official up to the previous leaving of government position, hereinafter referred to as "the period of holding office before leaving of government position responding to the request" in this paragraph), he/she falls under any of the items in the preceding paragraph, any of the disciplinary actions provided for in the same paragraph may be taken. When an official who is employed pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5 falls under any of the items of the preceding paragraph during the continuous period of holding office as an official up to the day when he/she has become a person who has mandatorily retired, etc. (including the period of holding office before leaving of government position responding to the request), or the period that he/she has held office as an official after the employment pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5, the same shall apply as well. 例文帳に追加

２　職員が、任命権者の要請に応じ特別職に属する国家公務員、地方公務員又は公庫の予算及び決算に関する法律（昭和二十六年法律第九十九号）第一条に規定する公庫その他その業務が国の事務若しくは事業と密接な関連を有する法人のうち人事院規則で定めるものに使用される者（以下この項において「特別職国家公務員等」という。）となるため退職し、引き続き特別職国家公務員等として在職した後、引き続いて当該退職を前提として職員として採用された場合（一の特別職国家公務員等として在職した後、引き続き一以上の特別職国家公務員等として在職し、引き続いて当該退職を前提として職員として採用された場合を含む。）において、当該退職までの引き続く職員としての在職期間（当該退職前に同様の退職（以下この項において「先の退職」という。）、特別職国家公務員等としての在職及び職員としての採用がある場合には、当該先の退職までの引き続く職員としての在職期間を含む。以下この項において「要請に応じた退職前の在職期間」という。）中に前項各号のいずれかに該当したときは、これに対し同項に規定する懲戒処分を行うことができる。職員が、第八十一条の四第一項又は第八十一条の五第一項の規定により採用された場合において、定年退職者等となつた日までの引き続く職員としての在職期間（要請に応じた退職前の在職期間を含む。）又は第八十一条の四第一項若しくは第八十一条の五第一項の規定によりかつて採用されて職員として在職していた期間中に前項各号のいずれかに該当したときも、同様とする。 - 日本法令外国語訳データベースシステム

(4) Articles 7, 9(1) and 10(1) shall apply mutatis mutandis to Quarterly Securities Reports, and Article 22 shall apply mutatis mutandis to cases where a Quarterly Securities Report and amendment report thereof contain fake statements on important matters or lack statements of important matters to be stated or of important matters necessary for avoiding misunderstanding. In this case, the part "the statement set forth in Article 5(1) or in other documents required under Article 5(6)" in Article 7 shall be deemed to be replaced with "a Quarterly Securities Report (meaning a Quarterly Securities Report set forth in Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-7(3); hereinafter the same shall apply in this Article, Article 9(1), Article 11(1) and Article 22)"; the part "during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect," in Article 7 shall be deemed to be deleted; the term "the person making the notification" in Article 7 shall be deemed to be replaced with "the person submitting the Quarterly Securities Report"; the term "the amendment" in Article 7 shall be deemed to be replaced with "an amendment report"; the terms "the person submitting them" and "the amendment " in Article 9(1) shall be deemed to be replaced with "the person submitting the Quarterly Securities Report" and "an amendment report," respectively; the term "the person submitting the Securities Registration Statement" in Article 10(1) shall be deemed to be replaced with "the person submitting the Quarterly Securities Report"; the part "submit the amendment and may, when it is found necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1) shall be deemed to be replaced with "to submit an amendment report"; the part "persons who have acquired the Securities issued by the person submitting the Securities Registration Statement not through Public Offering or Secondary Distribution" in Article 22(1) shall be deemed to be replaced with "persons who have acquired the Securities issued by the person submitting the Quarterly Securities Report and amendment reports"; the term "the preceding paragraph" in Article 22(2) shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-4-7(4)"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　第七条、第九条第一項及び第十条第一項の規定は四半期報告書について、第二十二条の規定は四半期報告書及びその訂正報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「四半期報告書（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において準用する場合を含む。）の規定による四半期報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「四半期報告書又はその訂正報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「前項」とあるのは「第二十四条の四の七第四項において準用する前項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

i) An application filed by a person granted a permission or an approval of business commencement of said designated fishery (including a person granted a permission or an approval of business commencement based on the application of the following item and still granted the permission or the approval of business commencement of said designated fishery on the expiration date of the valid period of said permission, if the commercialization of the new technology concerned conforms to the standard established by an Ordinance of the Ministry of Agriculture Forestry and Fisheries based on the recognition that the new technology allows the same level of fishery production as that of the persons granted permissions based on the applications of this item and if the expiration date of the valid period of the permission of said designated fishery is before the last day of the period during which an application for a permission or an approval of business commencement should be filed pursuant to the provision of paragraph (1) of the preceding Article), with respect to the same boat as the boat pertaining to said permission or approval of business commencement owing to the arrival of the expiration date of the valid period of the permission of said designated fishery (the valid period of the permission of the designated fishery pertaining to an approval of business commencement in the case of a person who is or was granted said approval of business commencement) (or applications filed with respect to the same mother ship and self-navigating boats as the mother ship and self-navigating boats pertaining to said permission or approval of business commencement, to constitute one complete fleet consisting of a mother ship and self-navigating boats, in the case of mother ship type fishery 例文帳に追加

一　現に当該指定漁業の許可又は起業の認可を受けている者（次号の申請に基づく許可又は起業の認可を受けている者にあつては、新技術の企業化により現にこの号の申請に基づく許可を受けている者と同程度の漁業生産を確保することが可能となつたものとして農林水産省令で定める基準に適合するものに限り、当該指定漁業の許可の有効期間の満了日が前条第一項の規定により公示した許可又は起業の認可を申請すべき期間の末日以前である場合にあつては、当該許可の有効期間の満了日において当該指定漁業の許可又は起業の認可を受けていた者を含む。）が当該指定漁業の許可の有効期間（起業の認可を受けており又は受けていた者にあつては、当該起業の認可に係る指定漁業の許可の有効期間）の満了日の到来のため当該許可又は起業の認可に係る船舶と同一の船舶についてした申請（母船式漁業にあつては、同一の船団に属する母船及び独航船等の全部について、当該許可又は起業の認可に係る母船又は独航船等と同一の母船又は独航船等についてした申請） - 日本法令外国語訳データベースシステム

(5) Articles 7, 9(1) and 10(1) shall apply mutatis mutandis to Semiannual Securities Reports and Extraordinary Reports, and Article 22 shall apply mutatis mutandis to cases where a Semiannual Securities Report and Extraordinary Report thereof contain fake statements on important matters or lack statements of important matters or of important matters necessary for avoiding misunderstanding. In this case, the part "the statement set forth in Article 5(1) or in other documents required under Article 5(6)" in Article 7 shall be deemed to be replaced with "a Semiannual Securities Report (meaning a Semiannual Securities Report set forth in Article 24-5(1) (including the cases where it is applied mutatis mutandis pursuant to Article 24-5(3)); hereinafter the same shall apply in this Article, Article 9(1), Article 10(1) and Article 22) or an Extraordinary Report (meaning an Extraordinary Report set forth in Article 24-5(4); hereinafter the same shall apply in this Article, Article 9(1), Article 10(1) and Article 22)"; the part "during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect," in Article 7 shall be deemed to be deleted; the term "the person making the notification" in Article 7 shall be deemed to be replaced with "the person submitting the Semiannual Securities Report or Extraordinary Report"; the term "the amendment" in Article 7 shall be deemed to be replaced with "an amendment report"; the terms "the person submitting them" and "the amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Semiannual Securities Report or Extraordinary Report" and "an amendment report," respectively; the term "the person submitting the Securities Registration Statement" in Article 10(1) shall be deemed to be replaced with "the person submitting the Semiannual Securities Report or Extraordinary Report"; the part "submit the amendment and may, when he/she finds it necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1) shall be deemed to be replaced with "to submit an amendment report"; the part "persons who have acquired the Securities issued by the person submitting the Securities Registration Statement not through Public Offering or Secondary Distribution" in Article 22(1) shall be deemed to be replaced with "persons who have acquired the Securities issued by the person submitting the Semiannual Securities Report or Extraordinary Report, or amendment reports therefor"; and the term "the preceding paragraph" in Article 22(2) shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-5(5)". 例文帳に追加

５　第七条、第九条第一項及び第十条第一項の規定は半期報告書及び臨時報告書について、第二十二条の規定は半期報告書及び臨時報告書並びにこれらの訂正報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「半期報告書（第二十四条の五第一項（同条第三項において準用する場合を含む。）に規定する半期報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）又は臨時報告書（第二十四条の五第四項に規定する臨時報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「半期報告書又は臨時報告書若しくはこれらの訂正報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「前項」とあるのは「第二十四条の五第五項において準用する前項」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 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

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

(7) The Transferred Juridical Person who manages the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as a Small Amount and Short Term Insurance Provider, and the provisions of Article 272-22, Article 272-23, Article 272-25, paragraph (1), Article 272-26, and Article 272-27 of the New Insurance Business Act (including the penal provisions pertaining thereto) shall be applied. In this case, the term "items listed in following" and the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-26, paragraph (1) of the New Insurance Business Act shall be deemed to be replaced with "items (i) and (iii) to (v)" and "order for abolishing of the business" respectively; the term "Article 272-4, paragraph (1), items (i) to (iv), items (vii) and (viii)" in item (i) of the same paragraph shall be deemed to be replaced with "Article 272-4, paragraph (1), item (viii)," the term "in the case where the Specified Insurer is no longer a small business, other laws and regulations" in item (iii) of the same paragraph shall be "laws and regulations," the term "documents included in each of the items in Article 272-2, paragraph (2)" in item (iv) of the same paragraph shall be deemed to be replaced with "insurance contract (including those relevant thereto)," the term "the director, executive officer, and accounting adviser or company auditor" and "laws and regulations in the case where it falls under any of the provisions in Article 272-4, paragraph (1), item (x), (a) to (f) inclusive" in paragraph (2) of the same Article shall be deemed to be replaced with "the officer" and "laws and regulations" respectively; the term "cancel registration set forth in Article 272, paragraph (1)" in Article 272-27 of the New Insurance Business Act shall be deemed to be replaced with "order for abolishing of the business," the term "the incorporator, the director at the incorporation, the executive officer at the incorporation, the company auditor at the incorporation, the director, the executive officer, the accounting advisor or the member who is supposed to carry out such duties and the auditor" in Article 333, paragraph (1) in the New Insurance Business Act shall be "the officer," and other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

７　第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、少額短期保険業者とみなして、新保険業法第二百七十二条の二十二、第二百七十二条の二十三、第二百七十二条の二十五第一項、第二百七十二条の二十六及び第二百七十二条の二十七の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、新保険業法第二百七十二条の二十六第一項中「次の各号」とあるのは「第一号及び第三号から第五号まで」と、「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、同項第一号中「第二百七十二条の四第一項第一号から第四号まで、第七号、第八号」とあるのは「第二百七十二条の四第一項第八号」と、同項第三号中「小規模事業者でなくなったとき、その他法令」とあるのは「法令」と、同項第四号中「第二百七十二条の二第二項各号に掲げる書類」とあるのは「保険約款（これに相当するものを含む。）」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」と、「第二百七十二条の四第一項第十号イからヘまでのいずれかに該当することとなったとき、法令」とあるのは「法令」と、新保険業法第二百七十二条の二十七中「第二百七十二条第一項の登録を取り消す」とあるのは「業務の廃止を命ずる」と、新保険業法第三百三十三条第一項中「発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役」とあるのは「役員」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム