「capital」に関連した英語例文の一覧と使い方(195ページ目) - Weblio英語例文検索

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as “Capital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger"). 例文帳に追加

１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併後出資金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併直 前出資金額」という。）ロ吸収合併対価時価（吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。）の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併後加入金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併直 前加入金額」という。） ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合併後資 本剰余金額」という。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合 併直前資本剰余金額」という。） ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額（以下「吸収合併後法 定準備金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額（以下「吸収合併直前法定準備金額」という。）五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額（以下「吸収合併後利 益剰余金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額（以下「吸収合併直前利益剰余金額」という。） - 経済産業省

(b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); 例文帳に追加

ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。） - 経済産業省

The Working Group on Financial and Capital Markets of the Expert Committee on Reforms Addressing Globalization established within the Council on Economic and Fiscal Policy of the government issued its first report (May 2007), which presents a reform concept consisting of three major elements, i.e. , first promoting further system development to make the Japanese financial and capital markets (Tokyo) an open and easily accessible platform shared by Asian countries, secondly implementing innovation by professionals who are highly capable and responsible so as to improve the asset management skills, and thirdly improving the transparency and predictability of regulatory oversight to provide a market environment in which freedom and discipline are well-balanced.例文帳に追加

政府の経済財政諮問会議に設置されたグローバル化改革専門調査会金融・資本市場ワーキンググループは、その第一次報告（2007年5月）において、①一層の制度整備を進め、我が国金融・資本市場（東京市場）をオープンでアクセスしやすいアジアの共通プラットフォームにすること、②プロとしての高い力量を持ち、責任を自覚したプレーヤーによるイノベーションを促進し、資産運用力を強化すること、③規制監督の透明性・予見可能性を向上させ、自由と規律のバランスのとれた市場環境を提供することの三つの柱から成る改革構想を示した。 - 経済産業省

The IMF (2008) lists the following three risks as being faced by the economies of Central and Eastern European countries: (a) the risk of Western European banks withdrawing finance to Central and Eastern European countries in order to compensate the losses arising from the US subprime mortgage problem, or, faced with rising capital costs and risk spreads, reducing the capital or tightening their loan conditions for Central and Eastern Europe; (b) the risk of rapid declines in international competitiveness or decreases in investments from overseas due to wages rising in excess of the rate of productivity growth, or, in cases where much of the finance has been invested in the housing market in the form of mortgages, of credit risks being reviewed as a consequence of a shrinking housing market; and (c) presuming that much of the funds flowing into Central and Eastern Europe are the funds of oil-producing countries and primary commodity exporters, the risk of these funds drying up as the world economy slows.例文帳に追加

IMF（2008）では、中・東欧諸国経済が抱える3つのリスクとして、①米国サブプライム住宅ローン問題の損失を補填するために西欧の銀行が中・東欧諸国向け融資を引き上げたり、資本コストやリスク・スプレッドの上昇に直面した西欧の銀行が、中・東欧向け融資を縮小したり、融資条件を厳格化するリスク、②生産性上昇率を上回って賃金が上昇することで国際競争力が急速に低下し、海外からの投資が減少したり、融資の多くが住宅ローンの形で住宅市場に投資されているようなケースで、住宅市場の縮小によって信用リスクの見直しが行われるリスク、③中・東欧に流入する資金の多くが、産油諸国や一次産品輸出者の資金と推測される中、世界経済が減速して、これら資金の流入が枯渇するリスクを挙げている。 - 経済産業省

Hitachi has subjected itself to the corporate analysis with the use of the above-mentioned method because it has expectations that (i) since the Hitachi group is the aggregate of companies in diversified industry sectors, the individual and objective understanding of intellectual capital possessed by each business division would help reveal the strengths/weaknesses of each division and make it easier to cooperate cross-divisionally and to divide the roles between the administrative division (the head office function) and business divisions; (ii) the visualization of invisible intellectual capital, such as the morale of employees and brands, would induce each employee to become "aware" of problems the company and employees are faced with.例文帳に追加

日立が上記のような手法を活用した企業分析を受けているのは、①日立グループが多様な業種の集合体であるため、各事業部の有する知的資本を個別・客観的に明らかにすることで、各事業部の強みや弱みが明らかになり、事業部間での連携や管理部門たるコーポレート（本社機能）と各事業部との役割分担が容易になること、また、②従業員のやる気やブランド等の目に見えない知的資本をできる限り可視化することで、会社や自分たちの抱える問題点についての「気づき」を従業員１人１人に誘発することが可能になること、という効果があるのではないかと期待しているからである。 - 経済産業省

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of the said domestic corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 66-5(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities." 例文帳に追加

２　当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。 - 日本法令外国語訳データベースシステム

(10) The conversion of the balance of Securities held by the Notifier for persons as listed in items (xxiii) and (xxiv) of paragraph (1) at the Latest Date, and the conversion of the amount of the stated capital or the contribution, or the total amount of the funds of the Notifier for a person as listed in item (xxv) of that paragraph, into Japanese currency shall be made by using the exchange rate (meaning the Basic Exchange Rate or the Arbitrated Exchange Rate as prescribed in Article 7, paragraph (1) of the Foreign Exchange and Foreign Trade Act) at the time of a notification under any of items (xxiii) to (xxv) inclusive of that paragraph. 例文帳に追加

１０　第一項第二十三号及び第二十四号に掲げる者に係る届出者の直近日における有価証券の残高並びに同項第二十五号に掲げる者に係る届出者の資本金若しくは出資の額又は基金の総額を本邦通貨に換算する場合には、同項第二十三号から第二十五号までに規定する届出の時における外国為替相場（外国為替及び外国貿易法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場をいう。）によるものとする。 - 日本法令外国語訳データベースシステム

(ii) Where any Policyholder or other creditor has stated objection under Article 17, paragraph (4), a document certifying that the company has made payment or provided equivalent security to such Policyholder or other creditor, or has entrusted equivalent property to a trust company, etc. for the purpose of ensuring that such Policyholder or other creditor receive the payment, or that the reduction of the capital poses no risk of harming the interest of such Policyholder or other creditor; and 例文帳に追加

二　第十七条第四項の異議を述べた保険契約者その他の債権者があるときは、当該保険契約者その他の債権者に対し、弁済し、相当の担保を提供し、若しくは当該保険契約者その他の債権者に弁済を受けさせることを目的として信託会社等に相当の財産を信託したこと又は当該資本金の額の減少をしても当該保険契約者その他の債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

(v) The number of the shares (or, in a company with class shares, the classes of share and the numbers of shares by class) to be issued by the Wholly Owning Parent Company Formed by Share Transfer on Entity Conversion to the members of the converting Mutual Company (including the subscribers for shares issued pursuant to the provision of Article 92; hereinafter the same shall apply in this Article) in carrying out the share transfer on Entity Conversion or the method of calculating such number, and matters regarding the amounts of the capital and Reserves of the Wholly Owning Parent Company Formed by Share Transfer on Entity Conversion; 例文帳に追加

五　組織変更株式移転設立完全親会社が組織変更株式移転に際して組織変更をする相互会社の社員（第九十二条の規定により発行する株式の引受人を含む。以下この条において同じ。）に対して交付する当該組織変更株式移転設立完全親会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）又はその数の算定方法並びに当該組織変更株式移転設立完全親会社の資本金及び準備金の額に関する事項 - 日本法令外国語訳データベースシステム

Article 197 A Foreign Insurance Company, etc. shall, pursuant to the provisions of a Cabinet Office Ordinance, hold in Japan the assets equivalent to the sum total of the amount calculated pursuant to the provisions of a Cabinet Office Ordinance on the basis of the policy reserve and reserve for outstanding claims set aside in Japan pursuant to the provisions of Article 116, paragraph (1) and Article 117, paragraph (1) as applied mutatis mutandis pursuant to Article 199, and the amount specified by a Cabinet Office Ordinance as equivalent to equity capital, such as the deposit set forth in Article 190. 例文帳に追加

第百九十七条　外国保険会社等は、第百九十九条において準用する第百十六条第一項及び第百十七条第一項の規定により日本において積み立てた責任準備金及び支払備金の額を基礎として内閣府令で定めるところにより計算した金額と第百九十条の供託金その他の自己資本に相当するものとして内閣府令で定める金額との合計額に相当する資産を、内閣府令で定めるところにより、日本において保有しなければならない。 - 日本法令外国語訳データベースシステム

Article 249-2 (1) In the case where a Company Being Managed that is a Stock Company is unable to satisfy its obligations with its property, that Company Being Managed may obtain permission of a court and carry out the following matters, notwithstanding the provisions of Article 447, paragraph (1) (Reductions in Amount of capital), Article 467, paragraph (1), items (i) and (ii) (Approvals of Assignment of Business), and Article 471, item (iii) (Grounds for Dissolution) of the Companies Act and the provisions of Article 136 (including the cases where it is applied mutatis mutandis pursuant to Article 272-29; the same shall apply in the following paragraph): 例文帳に追加

第二百四十九条の二　株式会社である被管理会社がその財産をもって債務を完済することができない場合には、当該被管理会社は、会社法第四百四十七条第一項（資本金の額の減少）、第四百六十七条第一項第一号及び第二号（事業譲渡等の承認等）並びに第四百七十一条第三号（解散の事由）の規定並びに第百三十六条（第二百七十二条の二十九において準用する場合を含む。次項において同じ。）の規定にかかわらず、裁判所の許可を得て、次に掲げる事項を行うことができる。 - 日本法令外国語訳データベースシステム

(ii) Notification under Article 22, paragraph (1), item (iv) (Notification Pertaining to External Direct Investment by Resident) of the Foreign Exchange and Foreign Trade Act (limited to the cases where, for the relevant notification, the period during which the acquisition of the Shares, etc. pertaining to the notification is prohibited pursuant to the provision of Article 23, paragraph (1) of that Act without the recommendation of the Minister of Finance under Article 23, paragraph (2) (Examination of Content and Recommendation of Modification Pertaining to Capital Transaction, etc.) of that Act has lapsed, or the notification of the acceptance of the recommendation has been made pursuant to the provision of Article 23, paragraph (4) of that Act). 例文帳に追加

二　外国為替及び外国貿易管理法第二十二条第一項第四号（居住者による対外直接投資に係る届出）の規定による届出（当該届出につき、同法第二十三条第二項（資本取引に係る内容の審査及び変更勧告等）の規定による大蔵大臣の勧告を受けることなく同条第一項の規定により当該届出に係る当該株式等の取得を行ってはならない期間を経過している場合又は当該勧告を受け同条第四項の規定により当該勧告を応諾する旨の通知がされている場合に限る。） - 日本法令外国語訳データベースシステム

(i) Article 109: in cases where public notice or notice under Article 111(2) has been given or a creditor has stated his/her objection, documents proving that payment has been made to said creditor, that reasonable collateral has been provided thereto, that reasonable property has been entrusted for the purpose of having said creditor receive payment, or that the reduction in the Amount of Preferred Capital is not likely to harm said creditor; 例文帳に追加

一　第百九条の規定　第百十一条第二項の規定による公告及び催告をしたこと並びに異議を述べた債権者があるときは、当該債権者に対し弁済し、若しくは相当の担保を提供し、若しくは当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該優先資本金の額の減少をしても当該債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

(ii) Article 110: documents proving that public notice has been given under Article 110(2) and in cases where public notice or notice under Article 111(2) has been given and a creditor has stated his/her objection, documents proving that payment has been made to said creditor, that reasonable collateral has been provided thereto, that reasonable property has been entrusted for the purpose of having said creditor receive payment, or that the reduction in the Amount of Preferred Capital is not likely to harm said creditor; 例文帳に追加

二　第百十条の規定　同条第二項の規定による公告をしたことを証する書面並びに第百十一条第二項の規定による公告及び催告をしたこと並びに異議を述べた債権者があるときは、当該債権者に対し弁済し、若しくは相当の担保を提供し、若しくは当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該優先資本金の額の減少をしても当該債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

(2) In the case where a consumer enters into a contract as a consumer contract to subscribe for shares or offer capital contribution, or to contribute funds that shall not be rescinded on the grounds of fraud or duress under the Corporate Code (Act No. 86, 2005) and other acts, a consumer cannot rescind his/her manifestation of intention of such subscription, offering or contribution pursuant to the provisions of paragraphs (1) - (3) of Article 4 (including the case where it is applied mutatis mutandis pursuant to para. (1) of Article 5). 例文帳に追加

２　会社法（平成十七年法律第八十六号）その他の法律により詐欺又は強迫を理由として取消しをすることができないものとされている株式若しくは出資の引受け又は基金の拠出が消費者契約としてされた場合には、当該株式若しくは出資の引受け又は基金の拠出に係る意思表示については、第四条第一項から第三項まで（第五条第一項において準用する場合を含む。）の規定によりその取消しをすることができない。 - 日本法令外国語訳データベースシステム

(2) The categories pertaining to the adequacy of a bank's or a bank subsidiary company, etc.'s equity capital (which means a subsidiary company, etc. as prescribed in Article 14-2, item (ii) of the Act; hereinafter the same shall apply in this paragraph and the next Article) to be provided for by Cabinet Office Ordinance and an Ordinance of the Ministry of Finance as prescribed in Article 26, paragraph (2) of the Act and orders provided for by Cabinet Office Ordinance and Ordinance of the Ministry of Finance in accordance with said categories shall be as shown in the following table, excluding cases provided for in the next Article. 例文帳に追加

２　法第二十六条第二項に規定する内閣府令・財務省令で定める銀行及びその子会社等（法第十四条の二第二号に規定する子会社等をいう。以下この項及び次条において同じ。）の自己資本の充実の状況に係る区分及び当該区分に応じ内閣府令・財務省令で定める命令は、次条に定める場合を除き、次の表のとおりとする。 - 日本法令外国語訳データベースシステム

(iii) The amount deemed to have been contributed to the former Organization by the government under Article 3, paragraph (1) of the Supplementary Provisions of the Revised Basic Technology Act (in the event that the stated capital has been increased or decreased pursuant to the provisions of Article 10 of the Supplementary Provisions of the Revised Basic Technology Act as applied mutatis mutandis by replacing certain terms pursuant to Article 13 of the Supplementary Provisions of the Revised Basic Technology Act, such amount shall include the amount deemed to have been contributed under said Article and shall exclude the amount deemed not to have been contributed under said Article). 例文帳に追加

三　基盤法改正法附則第三条第一項の規定により政府から旧機構に対して出資されたものとされた額（基盤法改正法附則第十三条において読み替えて準用する基盤法改正法附則第十条の規定により資本金を増加し又は減少した場合にあっては、同条の規定により出資されたものとされた額を含み、同条の規定により出資がなかったものとされた額を除く。） - 日本法令外国語訳データベースシステム

Article 10 (1) When NEDO's functions related to mining and industry succession have been completed, NEDO shall eliminate the account for functions related to mining and industry succession, and if, after repaying all debts, there are any residual assets in the account for functions related to mining and industry succession upon the elimination thereof, it shall distribute the residual assets to the government and to persons other than the government as set forth in Article 3, paragraph (1) of the Supplementary Provisions of the Revised Basic Technology Act (excluding those who have received the return under Article 3, paragraph (2) of the Supplementary Provisions), in accordance with the amount of each contributor's capital contribution. 例文帳に追加

第十条　機構は、鉱工業承継業務を終えたときは、鉱工業承継勘定を廃止するものとし、その廃止の際鉱工業承継勘定についてその債務を弁済してなお残余財産があるときは、当該残余財産の額を基盤法改正法附則第三条第一項の政府及び政府以外の者（附則第三条第二項の規定による払戻しを受けた者を除く。）に対し、その出資額に応じて分配するものとする。 - 日本法令外国語訳データベースシステム

(i) trusts wherein trust property is managed or disposed of (including performance of any act as may be necessary for achieving the purpose of said trust; the same shall apply hereinafter) only under instructions from the settlor or any person delegated by the settlor to give instructions (limited to the cases where the settlor or the person delegated by the settlor to give instructions is a person other than those specified by a Cabinet Order as having a close share-capital or personal relationship with the trustee); or 例文帳に追加

一　委託者又は委託者から指図の権限の委託を受けた者（委託者又は委託者から指図の権限の委託を受けた者が株式の所有関係又は人的関係において受託者と密接な関係を有する者として政令で定める者以外の者である場合に限る。）のみの指図により信託財産の管理又は処分（当該信託の目的の達成のために必要な行為を含む。以下同じ。）が行われる信託 - 日本法令外国語訳データベースシステム

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

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

(v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of statutory capital of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger). 例文帳に追加

五　設立時利益剰余金額　新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額の合計額（新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額及び各非対価交付消滅会員商品取引所の法定準備金の額の合計額） - 日本法令外国語訳データベースシステム

Article 903 (1) If there is a person from amongst joint heirs who has previously received a testamentary gift, or has received a gift for marriage, adoption, or as capital for livelihood, the total inherited property shall be deemed the value calculated by adding the value of the gift to the value of the property belonging to the decedent at the time of commencement of inheritance and the share in inheritance of that person shall be the remaining amount after deducting the value of that testamentary gift or a gift from the share in inheritance calculated pursuant to the provisions of the preceding three Articles. 例文帳に追加

第九百三条　共同相続人中に、被相続人から、遺贈を受け、又は婚姻若しくは養子縁組のため若しくは生計の資本として贈与を受けた者があるときは、被相続人が相続開始の時において有した財産の価額にその贈与の価額を加えたものを相続財産とみなし、前三条の規定により算定した相続分の中からその遺贈又は贈与の価額を控除した残額をもってその者の相続分とする。 - 日本法令外国語訳データベースシステム

(2) The term "trade association" as used in this Act means any combination or federation of combinations of two or more entrepreneurs having as its principal purpose the furtherance of their common interest as entrepreneurs and shall include the following;, provided, however, that a combination or federation of combinations of two or more entrepreneurs, which has capital, or contribution made by the constituent entrepreneurs, and whose principal purpose is to operate and which is actually operating a commercial, industrial, financial or any other business for profit shall not be included: 例文帳に追加

２　この法律において「事業者団体」とは、事業者としての共通の利益を増進することを主たる目的とする二以上の事業者の結合体又はその連合体をいい、次に掲げる形態のものを含む。ただし、二以上の事業者の結合体又はその連合体であつて、資本又は構成事業者の出資を有し、営利を目的として商業、工業、金融業その他の事業を営むことを主たる目的とし、かつ、現にその事業を営んでいるものを含まないものとする。 - 日本法令外国語訳データベースシステム

Article 1 The purpose of this Act is, inter alia, by developing systems for disclosure of corporate affairs and other related matters, providing for necessary matters relating to persons who engage in Financial Instruments Business and securing appropriate operation of Financial Instruments Exchanges, to ensure fairness in, inter alia, issuance of the Securities and transactions of Financial Instruments, etc. and to facilitate the smooth distribution of Securities, as well as to aim at fair price formation of Financial Instruments, etc. through the full utilization of functions of the capital market, thereby contributing to the sound development of the national economy and protection of investors. 例文帳に追加

第一条　この法律は、企業内容等の開示の制度を整備するとともに、金融商品取引業を行う者に関し必要な事項を定め、金融商品取引所の適切な運営を確保すること等により、有価証券の発行及び金融商品等の取引等を公正にし、有価証券の流通を円滑にするほか、資本市場の機能の十全な発揮による金融商品等の公正な価格形成等を図り、もつて国民経済の健全な発展及び投資者の保護に資することを目的とする。 - 日本法令外国語訳データベースシステム

(ii) when the applicant for permission is a person who has been punished by a fine (including a punishment under the laws and regulations of a foreign state equivalent to this) for violating the provisions of this Act, the Act on Investment Trusts and Investment Corporations, the Commodity Exchange Act, the Act on Regulation of Business Pertaining to Commodity Investment, the Act on Controls, etc. on Money Lending or the Act on Regulation of Receiving of Capital Subscription, Deposits, and Interest Rates, etc., or the laws and regulations of a foreign state equivalent to these Acts, and for whom five years have not passed since the day when the execution of the punishment terminated or he/she became free from the execution of the punishment; and 例文帳に追加

二　この法律、投資信託及び投資法人に関する法律、商品取引所法、商品投資に係る事業の規制に関する法律、貸金業の規制に関する法律若しくは出資の受入れ、預り金及び金利の取締りに関する法律又はこれらに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがないこととなつた日から五年を経過するまでの者であるとき。 - 日本法令外国語訳データベースシステム

(vi) the number of shares of a Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger (in the case of a company with class shares, the classes of shares and the number of shares for each class) which said Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger delivers to members of the Membership-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger or shareholders of the Stock Company-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger in lieu of their equity or shares, at the time of the Consolidation-Type Merger, or the method of calculating such number; and the matters concerning the amount of the stated capital and reserve funds of the Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger; 例文帳に追加

六　新設合併設立株式会社金融商品取引所が新設合併に際して新設合併消滅会員金融商品取引所の会員又は新設合併消滅株式会社金融商品取引所の株主に対して交付するその持分又は株式に代わる当該新設合併設立株式会社金融商品取引所の株式の数（種類株式発行会社にあつては、株式の種類及び種類ごとの数）又はその数の算定方法並びに当該新設合併設立株式会社金融商品取引所の資本金及び準備金の額に関する事項 - 日本法令外国語訳データベースシステム

viii) When having disposed of assets, reduced the amount of stated capital, refunded equity interest or performed obligations in violation of the provisions of Article 670(2) or (5) of the Companies Act as applied mutatis mutandis pursuant to Article 34-22(3) or the provisions of Article 627(2) or (5), Article 635(2) or (5) or Article 661(1) of the Companies Act as applied mutatis mutandis pursuant to Article 34-23(1 例文帳に追加

八　第三十四条の二十二第三項において準用する会社法第六百七十条第二項若しくは第五項又は第三十四条の二十三第一項において準用する同法第六百二十七条第二項若しくは第五項、第六百三十五条第二項若しくは第五項若しくは第六百六十一条第一項の規定に違反して、財産の処分、資本金の額の減少、持分の払戻し又は債務の弁済をしたとき。 - 日本法令外国語訳データベースシステム

(vi) The number of shares of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger (in the case of a company issuing classified shares, the classes of shares and the number of shares by class) which such Incorporated Commodity Exchange Established by a Consolidation-Type Merger delivers to members of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger or shareholders of the Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger in lieu of their equity interests or shares, at the time of the Incorporation-Type Merger, or the method of calculating such number and matters concerning the amount of the stated capital and reserve of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger 例文帳に追加

六　新設合併設立株式会社商品取引所が新設合併に際して新設合併消滅会員商品取引所の会員又は新設合併消滅株式会社商品取引所の株主に対して交付するその持分又は株式に代わる当該新設合併設立株式会社商品取引所の株式の数（種類株式発行会社にあつては、株式の種類及び種類ごとの数）又はその数の算定方法並びに当該新設合併設立株式会社商品取引所の資本金及び準備金の額に関する事項 - 日本法令外国語訳データベースシステム

Article 5-2 (1) Where a Consignor Protection Membership Corporation as a Consumer Protection Fund (which means the Consumer Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a "Consumer Protection Fund" in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item (xvii) of the Corporation Tax Act (Act No. 34 of 1965). 例文帳に追加

第五条の二　改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう。）としての委託者保護会員制法人（次項において単に「委託者保護基金」という。）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。 - 日本法令外国語訳データベースシステム

(i) A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation and applicable to the amount of equity capital of the said domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said domestic corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(i) A domestic corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である内国法人 - 日本法令外国語訳データベースシステム

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses. 例文帳に追加

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。 - 日本法令外国語訳データベースシステム

(i) A consolidated corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the "direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company") is five percent or more: 例文帳に追加

一　その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である連結法人 - 日本法令外国語訳データベースシステム

(6) The number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

６　法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。 - 日本法令外国語訳データベースシステム

(19) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the shares, etc. regarding the said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of the said domestic corporation's issued shares, etc. 例文帳に追加

１９　法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(5) The number of the shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 66-6(2)(iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

５　法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 39-16(5) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held indirectly as prescribed in Article 66-9-6(2)(iv) of the Act. In this case, in Article 39-16(5)(i), the term "an individual" shall be deemed to be replaced with "a resident (meaning a resident prescribed in Article 2(1)(i)-2 of the Act; hereinafter the same shall apply in this paragraph);" the term "the said individual" shall be deemed to be replaced with "the said resident;" and in item (ii) of the said paragraph, the term "an individual" shall be deemed to be replaced with "a resident;" and the term "the said individual" shall be deemed to be replaced with "the said resident." 例文帳に追加

３　第三十九条の十六第五項の規定は、法第六十六条の九の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第三十九条の十六第五項第一号中「一部が個人」とあるのは「一部が居住者（法第二条第一項第一号の二に規定する居住者をいう。以下この項において同じ。）」と、「当該個人」とあるのは「当該居住者」と、同項第二号中「個人」とあるのは「居住者」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

(iii) In any of the business years that started within two years prior to the first day of the business year of the foreign corporation including the date of a merger, company split, share exchange, or capital contribution in kind set forth in Article 68-2-3(1) to (4) of the Act (hereinafter such business year shall be referred to as a "business year(s) within the preceding two years" in this item), the foreign corporation falls under any of the cases specified respectively as follows for the category of its principal businesses listed as follows: 例文帳に追加

三　法第六十八条の二の三第一項から第四項までの合併、分割、株式交換又は現物出資が行われる日を含むその外国法人の事業年度開始の日前二年以内に開始した各事業年度（以下この号において「前二年内事業年度」という。）のうちいずれかの事業年度において、その行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。 - 日本法令外国語訳データベースシステム

(17) The amount calculated as specified by a Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of the said consolidated corporation by the ratio of the shares, etc. regarding the said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of the said consolidated corporation's issued shares, etc. 例文帳に追加

１７　法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(i) Its principal business does not fall under any of the categories of the holding of shares (including capital contributions; referred to as "shares, etc." in paragraphs (9) to (11)) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology, or any other equivalent rights or methods (including the right to use such rights) or copyrights (including publication rights, neighboring rights and any other equivalent rights), or the lending of vessels or aircraft. 例文帳に追加

一　株式（出資を含む。第九項から第十一項までにおいて「株式等」という。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業と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

i) When there is a relationship between a foreign corporation that issues foreign private bonds and any other corporation whereby either one of the corporations directly or indirectly holds over 50 percent of the total number or total amount of the second corporation's issued shares or capital contributions (excluding shares that either corporation holds in itself; hereinafter referred to as the "issued shares, etc." in this paragraph to paragraph (11)), said second corporation (excluding a corporation falling under the category of persons listed in the following item 例文帳に追加

一　国外債発行外国法人と他の法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（自己が有する自己の株式等を除く。以下この項から第十一項までにおいて「発行済株式等」という。）の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有する関係がある場合における当該他の法人（次号に掲げる者に該当するものを除く。） - 日本法令外国語訳データベースシステム

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act 例文帳に追加

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割 - 日本法令外国語訳データベースシステム

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements: 例文帳に追加

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム