commencedを含む例文一覧と使い方
該当件数 : 777件
(4) An application for the revocation of a patent on the ground mentioned in subsection (1)(b) -- (a) may only be made by a person found by the court in an action for a declaration or found by the court or the Registrar on a reference under section 47, to be entitled to be granted that patent or to be granted a patent for part of the matter comprised in the specification of the patent sought to be revoked; and (b) may not be made if that action was commenced or that reference was made after the end of the period of 2 years beginning with the date of the grant of the patent sought to be revoked, unless it is shown that any person registered as a proprietor of the patent knew at the time of the grant or of the transfer of the patent to him that he was not entitled to the patent.例文帳に追加
(4) (1)(b)にいう理由に基づく特許の取消申請については,(a) 確認判決を求める訴訟において裁判所により,又は第47条に基づく付託に基づいて裁判所若しくは登録官により,当該特許を付与される権原があるか又は取消が求められた特許の明細書に含まれた事項の一部について特許を付与される権原があると認定された者に限り,これを行うことができ,かつ (b) 取消を求められた特許の付与の日に開始する2年の期間の終了後に当該訴訟が開始されたか又は当該付託が行われた場合は,当該特許の所有者として登録された者が,当該特許の同人への付与時又は移転時に,自己には当該特許を受ける権原がないことを知っていたことが立証されない限り,これを行うことができない。 - 特許庁
The surrender referred to in subsection (1) takes effect only on the issue of the new patent, and the new patent and the amended description and specification have the same effect in law, on the trial of any action thereafter commenced for any cause subsequently accruing, as if the amended description and specification had been originally filed in their corrected form before the issue of the original patent, but, in so far as the claims of the original and reissued patents are identical, the surrender does not affect any action pending at the time of reissue or abate any cause of action then existing, and the reissued patent to the extent that its claims are identical with the original patent constitutes a continuation thereof and has effect continuously from the date of the original patent. 例文帳に追加
(1)にいう当該特許権の放棄は,新特許が発行されたときに初めてその効力を生じ,当該新特許並びに補正説明及び明細書は,後に生じる事由についてその後提起される訴訟における審理に関しては,この補正説明及び明細書が原特許の発行前にその訂正された形態で当初から提出されていた場合と同様な法的効力を有する。ただし,原特許のクレームと再発行特許のクレームが同一である限り,当該権利の放棄は,この特許の再発行のときに係属している訴訟に影響を及ぼさず,またそのとき存在している訴訟の如何なる訴因も消滅させず,再発行された特許は,そのクレームが原特許のそれと同一である範囲においてその継続となり,原特許の日から継続した効力を有する。 - 特許庁
Article 9 The provision of Article 17 of the New Act shall not apply to continuation of an act that falls under the act of using a mark similar to an international organization mark (excluding a mark identical or similar to a crest, a flag, or other emblem, abbreviation, or name of an international intergovernmental organization that is designated by the competent minister as prescribed in Article 4-2 of the Former Act; hereinafter referred to as a "mark similar to a private international organization mark" ) as a trademark, or assigning, delivering, displaying for the purpose of assignment or delivery, exporting, importing or providing through an electronic telecommunication line, goods using a mark similar to a private international organization mark as a trademark, or providing services using a mark similar to a private international organization mark as a trademark, which is prescribed in Article 17 of the New Act, if such an act is commenced before the enforcement of this Act. 例文帳に追加
第九条 新法第十七条の規定は、この法律の施行前に開始した同条に規定する国際機関類似標章(旧法第四条ノ二に規定する政府間国際機関ノ紋章、旗章其ノ他ノ徽章、略称又ハ名称ニシテ主務大臣ノ指定スルモノト同一又ハ類似ノモノを除く。以下「民間国際機関類似標章」という。)を商標として使用し、又は民間国際機関類似標章を商標として使用した商品を譲渡し、引き渡し、譲渡若しくは引渡しのために展示し、輸出し、輸入し、若しくは電気通信回線を通じて提供し、若しくは民間国際機関類似標章を商標として使用して役務を提供する行為に該当するものを継続する行為については、適用しない。 - 日本法令外国語訳データベースシステム
(2) Article 108, paragraph (1) and paragraph (2) of this Act and the provisions of Article 346, paragraph (3), and Article 479, paragraph (1) of the Companies Act shall apply mutatis mutandis to an executive liquidator or liquidation supervisor. In this case, the term "the Prime Minister" in Article 108, paragraph (2) of this Act shall be deemed to be replaced with "the Prime Minister (in cases where a special liquidation has been commenced, the court)," the term "the preceding paragraph" in Article 346, paragraph (3) of the Companies Act shall be deemed to be replaced with "Article 108, paragraph (2) as applied mutatis mutandis by replacing certain terms pursuant to Article 153, paragraph (2) of the Investment Corporations Act," the phrase "the court pursuant to the provisions of paragraphs (2) through (4) of the preceding Article" in Article 479, paragraph (1) of the Companies Act shall be deemed to be replaced with "the Prime Minister or the court," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
2 第百八条第一項及び第二項並びに会社法第三百四十六条第三項及び第四百七十九条第一項の規定は、清算執行人又は清算監督人について準用する。この場合において、第百八条第二項中「内閣総理大臣」とあるのは「内閣総理大臣(特別清算が開始された場合にあつては、裁判所)」と、同法第三百四十六条第三項中「前項」とあるのは「投資法人法第百五十三条第二項において読み替えて準用する投資法人法第百八条第二項」と、同法第四百七十九条第一項中「前条第二項から第四項までの規定により裁判所」とあるのは「内閣総理大臣又は裁判所」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
Article 54 (1) With regard to the application of Article 30, paragraph 1 of the New Gas Business Act (including the cases where it is applied mutatis mutandis pursuant to Article 37-10 of the New Gas Business Act) to a person who has commenced, prior to the enforcement of Article 11, a construction project to install Gas Facilities subject to a self-inspection set forth in Article 36-2-2, paragraph 1 of the New Gas Business Act (including the cases where it is applied mutatis mutandis pursuant to Article 37-10 of the New Gas Business Act), the phrase "before the commencement of the business (in the case of facilities requiring self-inspection set forth in Article 36-2-2, paragraph 1, before the commencement of the construction of the facilities)" in Article 30, paragraph 1 of the New Gas Business Act shall be deemed to be replaced with "without delay after the enforcement of Article 11 of the Act on Consolidation and Streamlining of Standards and Certification Systems Relating to the Ministry of International Trade and Industry (Act No. 121 of 1999)." 例文帳に追加
第五十四条 第十一条の規定の施行の際現に新ガス事業法第三十六条の二の二第一項(新ガス事業法第三十七条の十において準用する場合を含む。)の自主検査を行わなければならない工事に該当するガス工作物の設置の工事を開始している者に関する新ガス事業法第三十条第一項(新ガス事業法第三十七条の十において準用する場合を含む。)の規定の適用については、新ガス事業法第三十条第一項中「事業(第三十六条の二の二第一項の自主検査を伴うものにあつては、その工事)の開始前に」とあるのは、「通商産業省関係の基準・認証制度等の整理及び合理化に関する法律(平成十一年法律第百二十一号)第十一条の規定の施行後遅滞なく」とする。 - 日本法令外国語訳データベースシステム
(2) The provisions of Article 63 and Article 64 of the Bankruptcy Act shall apply mutatis mutandis where a rehabilitation proceeding is commenced. In this case, in Article 63(1) of said Act, the phrase "order of commencement of bankruptcy proceedings" shall be deemed to be replaced with "order of commencement of rehabilitation proceedings" ; in the proviso to Article 63(1) and Article 64 of said Act, the term "a bankruptcy trustee" shall be deemed to be replaced with "the rehabilitation debtor (or a trustee if any trustee is appointed)" ; in Article 63(2) of said Act, the phrase "Article 53(1) and (2)" shall be deemed to be replaced with "Article 49(1) and (2) of the Civil Rehabilitation Act" ; in Article 63(3) of said Act, the term "paragraph (1)" shall be deemed to be replaced with "the preceding two paragraphs," and the term "said paragraph" shall be deemed to be replaced with "paragraph (1)" ; in Article 64(1) of said Act, the term "bankrupt" shall be deemed to be replaced with "rehabilitation debtor," and the phrase "commencement of bankruptcy proceedings" shall be deemed to be replaced with "commencement of rehabilitation proceedings." 例文帳に追加
2 破産法第六十三条及び第六十四条の規定は、再生手続が開始された場合について準用する。この場合において、同法第六十三条第一項中「破産手続開始の決定」とあるのは「再生手続開始の決定」と、同項ただし書及び同法第六十四条中「破産管財人」とあるのは「再生債務者(管財人が選任されている場合にあっては、管財人)」と、同法第六十三条第二項中「第五十三条第一項及び第二項」とあるのは「民事再生法第四十九条第一項及び第二項」と、同条第三項中「第一項」とあるのは「前二項」と、「同項」とあるのは「第一項」と、同法第六十四条第一項中「破産者」とあるのは「再生債務者」と、「破産手続開始」とあるのは「再生手続開始」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 174-2 (1) Where a resolution on a proposed rehabilitation plan shall be adopted separately by holders of rehabilitation claims and holders of consensually-subordinated rehabilitation claims pursuant to the provision of the main clause of Article 172-3(2), even if the proposed rehabilitation plan is not approved due to the fact that either of the consents listed in the items of paragraph (1) of said Article has not been obtained among either of the holders of rehabilitation claims or holders of consensually-subordinated rehabilitation claims, the court may make an order of confirmation of the rehabilitation plan by modifying the proposed rehabilitation plan, and in the interest of the holders of either category of claims among whom consent has not been obtained, by specifying a clause that the holders of such claims shall be paid the amount of distribution that they are expected to receive if bankruptcy proceedings are commenced, or any other equivalent clauses to protect the holders of these claims in a fair and equitable manner. 例文帳に追加
第百七十四条の二 第百七十二条の三第二項本文の規定により再生計画案の決議を再生債権を有する者と約定劣後再生債権を有する者とに分かれて行う場合において、再生債権を有する者又は約定劣後再生債権を有する者のいずれかについて同条第一項各号のいずれかに掲げる同意を得られなかったため再生計画案が可決されなかったときにおいても、裁判所は、再生計画案を変更し、その同意が得られなかった種類の債権を有する者のために、破産手続が開始された場合に配当を受けることが見込まれる額を支払うことその他これに準じて公正かつ衡平に当該債権を有する者を保護する条項を定めて、再生計画認可の決定をすることができる。 - 日本法令外国語訳データベースシステム
6. The registered European patent shall have the same legal force and the same provisions of the Law shall be applied thereto, which are applied to the national patent with the following exceptions: 1) exclusive rights which are granted by a patent shall come into force on the date when the Patent Office publishes the notification regarding the registration of the European patent and shall end not later than after 20 years from the date when the Patent Office has received a request regarding the registration of the European patent; 2) the provisions of Section 22 of this Law in relation to the registered European patent shall be applied, if before the receipt of the request regarding the registration of the European patent in Latvia at the Patent Office, a use of the invention has commenced or preparatory work necessary for such use has been carried out in good faith; and 3) The invalidation of the European patent or an early discontinuance of validity in another Contracting State of the European Patent Convention shall not be deemed as the basis for the declaration of the patent, registered in Latvia, as invalid.例文帳に追加
6. 登録欧州特許は,次の例外を除いて,国内特許に適用されるのと同等の法的効力を有し,かつ,本法の同一の規定が適用される。 1) 特許により付与される排他権は,欧州特許の登録に関する通知を特許庁が公告した日に効力を生じ,欧州特許の登録に関する請求を特許庁が受領した日から20年後までに終了する。 2) ラトビアにおける欧州特許の登録に関する請求を特許庁が受領する前に,善意で,発明の実施が開始されたか又は当該実施のために必要な準備作業が行われた場合は,第22条の規定を登録欧州特許に関して適用する。また 3) 欧州特許条約の他の締約国における欧州特許の無効又は効力の早期停止は,ラトビアにおいて登録された特許の無効宣言の基礎とはみなさない。 - 特許庁
(2) if the mark has become misleading or contrary to law and order or morality since it was registered or became established. A trademark registration shall be invalidated if the trademark has not been used for the last five years and the proprietor is unable to give a proper reason for the non-use. Use of a trademark with the proprietor’s consent shall be considered equivalent to use by the proprietor. Invalidation of a registration may not be sought, however, if the trademark has been used after the expiry of a five-year period of non-use but before the request for invalidation. In such case any use of the trademark that occurred during the three months preceding the request for invalidation shall not be considered if the preparations for use commenced only after the proprietor became aware that a request for invalidation might be filed. If the ground for invalidation of a registration concerns only some of the goods for which the trademark has been registered, the registration will be invalidated only in respect of those goods. 例文帳に追加
(2) 商標がその登録時又は確立時から後に誤認を生じさせるようになったか又は法律若しくは公序良俗に反するものとなった場合 登録商標が過去5年間使用されておらず,かつ,所有者がその不使用について正当な理由を提示することができない場合は,当該商標の登録は無効とされる。所有者の同意を得た上での商標の使用は,所有者自身による使用と同等であるとみなされる。ただし,5年間の不使用期間が経過したが登録無効の請求がある前に当該商標が使用された場合は,登録無効を請求することはできない。無効の請求前3月以内に行われた当該商標の使用は,当該使用の準備が無効請求の行われることを所有者が知った後に開始された場合は,考慮されないものとする。 登録無効の理由が,商標が登録された商品の一部について存在するに過ぎない場合は,登録は,それらの商品についてのみ無効とされる。 - 特許庁
Article 156-11-2 (1) Where a Financial Instruments Clearing Organization stipulates, in its business rules, a method of deduction, a method of appropriating security and other methods of settlement with regard to Unsettled Obligations, etc. (meaning obligations arisen from a Subject Transaction conducted by a Clearing Participant which was assumed from the other party to said Subject Transaction as Financial Instruments Obligation Assumption Service, claims (limited to those having the same contents as said obligations) on said Clearing Participant which has been acquired as consideration for assuming obligations arisen from said Subject Transaction from said Clearing Participant, and security; hereinafter the same shall apply in this paragraph), when special liquidation proceedings, bankruptcy proceedings, rehabilitation proceedings or reorganization proceedings has been commenced for a Clearing Participant, in relation to these proceedings, calculation of the amount of claims which the Financial Instruments Clearing Organization or said Clearing Participant has with regard to the Unsettled Obligations, etc. and other methods of settlement shall be in accordance with the provision of said business rules. 例文帳に追加
第百五十六条の十一の二 金融商品取引清算機関が業務方法書で未決済債務等(清算参加者が行つた対象取引の相手方から金融商品債務引受業として引き受けた当該対象取引に基づく債務、当該清算参加者から当該対象取引に基づく債務を引き受けた対価として当該清算参加者に対して取得した債権(当該債務と同一の内容を有するものに限る。)及び担保をいう。以下この項において同じ。)について差引計算の方法、担保の充当の方法その他の決済の方法を定めている場合において、清算参加者に特別清算手続、破産手続、再生手続又は更生手続が開始されたときは、これらの手続の関係において、未決済債務等に関する金融商品取引清算機関又は当該清算参加者が有する請求権の額の算定その他の決済の方法は、当該業務方法書の定めに従うものとする。 - 日本法令外国語訳データベースシステム
(3) A Futures Commission Merchant who has received a license under Article 41, paragraph (1) of the Act with regard to gold to be listed on a Commodity Market established by the Tokyo Gold Exchange (hereinafter referred to a "License with regard to Gold") at the time of the enforcement of this Cabinet Order shall be deemed to have received a license under Article 41, paragraph (1) of the Act with regard to precious metals (limited to gold) to be listed on a Commodity Market established by the Tokyo Gold Exchange, during the period from the day on which the Tokyo Gold Exchange received the approval of the competent minister under Article 20, paragraph (1) of the Act with regard to an amendment in its articles of incorporation for listing precious metals until the day preceding the day on which buying and selling transactions of silver of platinum commenced on the Tokyo Gold Exchange (hereinafter referred to as the "Commencement Date of Buying and Selling Transactions") (in the case where he/she received a license under Article 41, paragraph (1) of the Act with regard to precious metals to be listed on a Commodity Market established by the Tokyo Gold Exchange prior to this day, the day preceding the day on which he/she received said license). 例文帳に追加
3 この政令の施行の際現に東京金取引所が開設する商品市場に上場される金についての法第四十一条第一項の許可(以下「金についての許可」という。)を受けている商品取引員は、東京金取引所が貴金属を上場するための定款の変更について法第二十条第一項の規定による主務大臣の認可を受けた日から東京金取引所において新たに銀又は白金の売買取引が開始される日(以下「売買取引開始日」という。)の前日(その日以前に東京金取引所が開設する商品市場に上場される貴金属についての法第四十一条第一項の許可を受けた場合は、当該許可を受けた日の前日)までの間は、東京金取引所が開設する商品市場に上場される貴金属(金に限る。)についての法第四十一条第一項の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 5 With regard to the application of the provision of Article 27-4 after the revision to Gas Facilities to be used for a General Gas Utility Business prescribed in Article 2, paragraph 1 after the revision, for which a construction project for installation or modification has been commenced prior to the enforcement of this Act, the phrase "according to the construction plan approved under Article 27-2, paragraph 1 or paragraph 2 (including such plan following any minor revision specified by an Ordinance of the Ministry of International Trade and Industry under the proviso of the said paragraph" in Article 27-4, paragraph 2, item 1 shall be deemed to be replaced with "in the case of the construction project to install or modify Gas Facilities pertaining to the license or permission obtained under Article 3 or Article 8, paragraph 1 prior to the revision by the Act for Partial Revision of the Gas Business Act (Act No. 18 of 1970), in a manner for which the license or permission has been obtained under Article 3 or Article 8, paragraph 1 prior to the revision by the said Act, or in the case of such project pertaining to the permission obtained under the said paragraph after the revision by the said Act, in a manner for which the permission has been obtained under the said paragraph after the revision by the said Act." 例文帳に追加
第五条 改正後の第二条第一項に規定する一般ガス事業の用に供するガス工作物であつて、この法律の施行の際現にその設置又は変更の工事をしているものに関する改正後の第二十七条の四の規定の適用については、同条第二項第一号中「第二十七条の二第一項又は第二項の認可を受けた工事の計画(同項ただし書の通商産業省令で定める軽微な変更をしたものを含む。)」とあるのは、「ガス事業法の一部を改正する法律(昭和四十五年法律第十八号)による改正前の第三条又は第八条第一項の許可に係るガス工作物の設置又は変更の工事にあつては同法による改正前の第三条又は第八条第一項の許可、同法による改正後の同項の許可に係るものにあつては同法による改正後の同項の許可を受けたところ」とする。 - 日本法令外国語訳データベースシステム
Article 193 (1) Exercise of a security interest in the claim prescribed in Article 143 or the property right prescribed in Article 167(1) (hereinafter referred to as "any other property right" in this paragraph) shall be commenced only when a document proving the existence of the security interest (or, for a security interest in any other property right for which registration is required in the case of transfer of the right and which is not a general statutory lien, any of the documents prescribed in Article 181(1)(i) to (iii) or Article 181(2) or (3)) has been submitted. The same shall apply to extended exercise of a security interest by a person having a security interest, conducted pursuant to the provisions of the Civil Code or any other Act against money or any other property to be received by the obligor as a result of a sale, lease or loss of or damage to the subject matter, establishment of a real right on the subject matter, or expropriation under the Land Expropriation Act (Act No. 219 of 1951) or any other administrative disposition. 例文帳に追加
第百九十三条 第百四十三条に規定する債権及び第百六十七条第一項に規定する財産権(以下この項において「その他の財産権」という。)を目的とする担保権の実行は、担保権の存在を証する文書(権利の移転について登記等を要するその他の財産権を目的とする担保権で一般の先取特権以外のものについては、第百八十一条第一項第一号から第三号まで、第二項又は第三項に規定する文書)が提出されたときに限り、開始する。担保権を有する者が目的物の売却、賃貸、滅失若しくは損傷又は目的物に対する物権の設定若しくは土地収用法(昭和二十六年法律第二百十九号)による収用その他の行政処分により債務者が受けるべき金銭その他の物に対して民法その他の法律の規定によつてするその権利の行使についても、同様とする。 - 日本法令外国語訳データベースシステム
Article 51 The provisions of Article 56, Article 58 and Article 59 of the Bankruptcy Act shall apply mutatis mutandis where a rehabilitation proceeding is commenced. In this case, in Article 56(1) of said Act, the phrase "Article 53(1) and (2)" shall be deemed to be replaced with "Article 49(1) and (2) of the Civil Rehabilitation Act," and the term "bankrupt" shall be deemed to be replaced with "rehabilitation debtor" ; in Article 56(2) of said Act, the term "priority claim on the bankruptcy estate" shall be deemed to be replaced with "common benefit claim" ; in Article 58(1) of said Act, the phrase "commencement of bankruptcy proceedings" shall be deemed to be replaced with "commencement of rehabilitation proceedings" ; in Article 54(1) of said Act as applied mutatis mutandis pursuant to Article 58(3) of said Act, the term "bankruptcy creditor" shall be deemed to be replaced with "rehabilitation creditor" ; in Article 59(1) of said Act, the term "bankruptcy proceedings" shall be deemed to be replaced with "rehabilitation proceedings" ; in Article 59(2) of said Act, the phrase "The claim under the provision of the preceding paragraph shall belong to the bankruptcy estate if it is held by the bankrupt or shall be a bankruptcy claim if it is held by the counter party." shall be deemed to be replaced with "The claim under the provision of the preceding paragraph shall be a rehabilitation claim if it is held by the counter party. " 例文帳に追加
第五十一条 破産法第五十六条、第五十八条及び第五十九条の規定は、再生手続が開始された場合について準用する。この場合において、同法第五十六条第一項中「第五十三条第一項及び第二項」とあるのは「民事再生法第四十九条第一項及び第二項」と、「破産者」とあるのは「再生債務者」と、同条第二項中「財団債権」とあるのは「共益債権」と、同法第五十八条第一項中「破産手続開始」とあるのは「再生手続開始」と、同条第三項において準用する同法第五十四条第一項中「破産債権者」とあるのは「再生債権者」と、同法第五十九条第一項中「破産手続」とあるのは「再生手続」と、同条第二項中「請求権は、破産者が有するときは破産財団に属し」とあるのは「請求権は」と、「破産債権」とあるのは「再生債権」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
(2) When applying the provisions of the Ordinance on the Prevention of Organic Solvent Poisoning, the Ordinance on Prevention of Lead Poisoning, the Ordinance on Prevention of Tetraalkyl Lead Poisoning and the Ordinance on Safety and Health of Work under High Pressure pursuant to the provisions of Article 45 of the Act, with regard to the technical replacement of terms of these orders under the provisions of paragraph (17) of the same Article, the term "when employing him/her" in paragraph (2) of Article 29 of the Ordinance on the Prevention of Organic Solvent Poisoning, paragraph (1) of Article 53 of the Ordinance on Prevention of Lead Poisoning, Article 22 of the Ordinance on Prevention of Tetraalkyl Lead Poisoning and paragraph (1) of Article 38 of the Ordinance on Safety and Health of Work under High Pressure shall be deemed to be replaced with "when employing him/her (with regard to a Worker Under Dispatching prescribed in paragraph (1) of Article 44 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers, when the provision of worker dispatching services prescribed in item (i) of Article 2 of the same Act commenced for said Worker Under Dispatching)". 例文帳に追加
2 法第四十五条の規定により有機溶剤中毒予防規則、鉛中毒予防規則、四アルキル鉛中毒予防規則及び高気圧作業安全衛生規則の規定を適用する場合における同条第十七項の規定によるこれらの命令の規定の技術的読替えは、有機溶剤中毒予防規則第二十九条第二項、鉛中毒予防規則第五十三条第一項、四アルキル鉛中毒予防規則第二十二条及び高気圧作業安全衛生規則第三十八条第一項の規定中「雇入れの際」とあるのは「雇入れの際(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律第四十四条第一項に規定する派遣中の労働者については、当該派遣中の労働者に係る同法第二条第一号に規定する労働者派遣の役務の提供の開始の際)」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
A Futures Commission Merchant who has received a license under Article 41, paragraph 1 of the Act with regard to gold to be listed on a Commodity Market established by the Tokyo Gold Exchange (hereinafter referred to a “License with regard to Gold”) at the time of the enforcement of this Cabinet Order shall be deemed to have received a license under Article 41, paragraph 1 of the Act with regard to precious metals (limited to gold) to be listed on a Commodity Market established by the Tokyo Gold Exchange, during the period from the day on which the Tokyo Gold Exchange received the approval of the competent minister under Article 20, paragraph 1 of the Act with regard to an amendment in its articles of incorporation for listing precious metals until the day preceding the day on which buying and selling transactions of silver of platinum commenced on the Tokyo Gold Exchange (hereinafter referred to as the “Commencement Date of Buying and Selling Transactions”) (in the case where he/she received a license under Article 41, paragraph 1 of the Act with regard to precious metals to be listed on a Commodity Market established by the Tokyo Gold Exchange prior to this day, the day preceding the day on which he/she received said license). 例文帳に追加
この政令の施行の際現に東京金取引所が開設する商品市場に上場される金についての法第四十一条第一項の許可(以下「金についての許可」という )を受けている商品取引員は、東京金取引所が貴金属を上場するための定款の変更について法第二十条第一項の規定による主務大臣の認可を受けた日から東京金取引所において新たに銀又は白金の売買取引が開始される日(以下「売買取引開始日」という )の前日(その日以前に東京金取引所が開設する商品市場に上場される貴金属についての法第四十一条第一項の許可を受けた場合は、当該許可を受けた日の前日)までの間は、東京金取引所が開設する商品市場に上場される貴金属(金に限る )についての法第四十一条第一項の許可を受けたものとみなす。 - 経済産業省
(2) The provisions of Article 113, Article 114, paragraph (1) of this Act and the provisions of Article 368 and Article 369 of the Companies Act shall apply mutatis mutandis to a board of liquidators, and Article 371 (excluding paragraph (3)) of that Act shall apply mutatis mutandis to an Investment Corporation in Liquidation. In this case, the phrase "of the directors" in Article 369, paragraph (1) of that Act shall be deemed to be replaced with "of the members," the terms "Directors" in Article 369, paragraph (2) of that Act and "the directors and company auditors" in paragraph (3) of that Article shall be deemed to be replaced with "the executive liquidator(s) and liquidation supervisors," the term "Directors" in paragraph (5) of that Article shall be deemed to be replaced with "Executive liquidators and liquidation supervisors," the phrase "at any time during the business hours of a Stock Company" in Article 371, paragraph (2) of that Act shall be deemed to be replaced with "with the permission of the Prime Minister (in cases where a special liquidation has been commenced, the court; the same shall apply in paragraph (4) and paragraph (6))," the term "the court" in Article 371, paragraph (4) and paragraph (6) of that Act shall be deemed to be replaced with "the Prime Minister," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
2 第百十三条及び第百十四条第一項並びに会社法第三百六十八条及び第三百六十九条の規定は清算人会について、同法第三百七十一条(第三項を除く。)の規定は清算投資法人について、それぞれ準用する。この場合において、同法第三百六十九条第一項中「取締役の」とあるのは「構成員の」と、同条第二項中「取締役」とあり、及び同条第三項中「取締役及び監査役」とあるのは「清算執行人及び清算監督人」と、同条第五項中「取締役で」とあるのは「清算執行人及び清算監督人で」と、同法第三百七十一条第二項中「株式会社の営業時間内は、いつでも」とあるのは「内閣総理大臣(特別清算が開始された場合にあっては、裁判所。第四項及び第六項において同じ。)の許可を得て」と、同条第四項及び第六項中「裁判所」とあるのは「内閣総理大臣」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
(2) With regard to the application of Article 30, paragraph 1 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 37-7, paragraph 3 of the New Gas Business Act to a person who has commenced, prior to the enforcement of Article 11, a construction project to install Specified Gas Facilities subject to a self-inspection set forth in Article 36-2-2, paragraph 1 of the New Gas Business Act as applied mutatis mutandis pursuant to Article 37-7, paragraph 2 of the New Gas Business Act, the phrase "before the commencement of the business (in the case of a business involving the construction with a license under Article 37-2 (limited, however, to the construction of Specified Gas Facilities that are specified by an Ordinance of the Ministry of Economy, Trade and Industry under Article 36-2-2, paragraph 1 as applied mutatis mutandis pursuant to Article 37-7, paragraph 2), before the commencement of the construction of the facilities)" in Article 37-7, paragraph 3 of the New Gas Business Act shall be deemed to be replaced with "without delay after the enforcement of Article 11 of the Act on Consolidation and Streamlining of Standards and Certification Systems Relating to the Ministry of International Trade and Industry (Act No. 121 of 1999)." 例文帳に追加
2 第十一条の規定の施行の際現に新ガス事業法第三十七条の七第二項において準用する新ガス事業法第三十六条の二の二第一項の自主検査を行わなければならない工事に該当する特定ガス工作物の設置の工事を開始している者に関する新ガス事業法第三十七条の七第三項において準用する新ガス事業法第三十条第一項の規定の適用については、新ガス事業法第三十七条の七第三項中「事業(第三十七条の二の許可に係る工事(第三十七条の七第二項において準用する第三十六条の二の二第一項の経済産業省令で定める特定ガス工作物の工事に限る。)を伴う場合にあつては、その工事)の開始前に」とあるのは、「通商産業省関係の基準・認証制度等の整理及び合理化に関する法律(平成十一年法律第百二十一号)第十一条の規定の施行後遅滞なく」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
The Office shall revoke the trade mark in a proceeding started at the request of a third person - if the trade mark has not been properly used within the continuous period of 5 years for goods or services in respect of which the trade mark is registered, and there are no proper reasons for non-use; the use which commenced or which was resumed following 5 years of non-use of the trade mark within three months preceding the filing of the request for revocation shall be disregarded where the preparations for the commencement or the resumption of the use occurred only after the proprietor becomes aware that a request for revocation of the trade mark might be filed; if by the consequence of acts or inactivity of the proprietor the trade mark has become the common name in the trade for products or services for which it is registered; if the trade mark after the date of its registration in consequence of the use made of it by the proprietor or with his consent in respect of the goods or services for which it is registered, the trade mark is liable to mislead the public, particularly as to the nature, quality or geographical origin of those goods or services. 例文帳に追加
庁は,次の何れかの場合,第三者の請求に基づき開始された手続において商標登録の取消決定を行うことができる。登録商標がその対象とする商品又はサービスについて過去5年内に適正に使用されておらずかつかかる不使用について正当な理由が存在しないこと。登録商標の不使用が5年間継続した後で取消請求の提起される前3月内に開始され又は再開された使用は,当該使用の開始若しくは再開の準備が当該登録商標の取消請求がなされるであろうことを商標所有者が知った後に始めてなされた場合は,なかったものとみなされる。登録商標の所有者による履行若しくは不履行の結果として,当該商標がその登録における対象である製品若しくはサービスについての一般名称となっている場合。登録日後に商標がその対象である商品若しくはサービスについて所有者により又は所有者の同意の下に使用された結果として,特にそれら商品若しくはサービスの性質,品質又は原産地に関して,公衆の誤解を生じさせる虞が生じていること。 - 特許庁
(3) When applying the provisions of the Ordinance on Prevention of Hazards due to Specified Chemical Substances, the Ordinance on Prevention of Ionizing Radiation Hazards, and the Ordinance on Prevention of Asbestos Hazards pursuant to the provisions of Article 45 of the Act, with regard to the technical replacement of terms of these orders under the provisions of paragraph (16) of the same Article, the term "when employing him/her" in paragraph (1) of Article 39 of the Ordinance on Prevention of Hazards due to Specified Chemical Substances, paragraph (1) of Article 56 of the Ordinance on Prevention of Ionizing Radiation Hazards, paragraph (1) of Article 40 of the Ordinance on Prevention of Asbestos Hazards shall be deemed to be replaced with "when employing him/her (with regard to a Worker Under Dispatching prescribed in paragraph (1) of Article 44 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers, when the provision of worker dispatching services prescribed in item (i) of Article 2 of the same Act commenced for said Worker Under Dispatching)" ; and the term "a business operator and workers whom he/she employs" in Article 62 of the Ordinance on Prevention of Ionizing Radiation Hazards shall be deemed to be replaced with "a business operator (including a person deemed to be a business operator who employs a Worker Under Dispatching pursuant to the provisions of paragraph (3) of Article 45 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers) and workers whom he/she employs (including persons deemed to be workers whom he/she employs pursuant to the provisions of paragraph (3) of Article 45 of the same Act)". 例文帳に追加
3 法第四十五条の規定により特定化学物質障害予防規則、電離放射線障害防止規則及び石綿障害予防規則の規定を適用する場合における同条第十六項の規定によるこれらの命令の規定の技術的読替えは、特定化学物質障害予防規則第三十九条第一項、電離放射線障害防止規則第五十六条第一項及び石綿障害予防規則第四十条第一項中「雇入れ」とあるのは「雇入れ(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律第四十四条第一項に規定する派遣中の労働者については、当該派遣中の労働者に係る同法第二条第一号に規定する労働者派遣の役務の提供の開始)」と、電離放射線障害防止規則第六十二条中「事業者及びその使用する労働者」とあるのは「事業者(労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律第四十五条第三項の規定により派遣中の労働者を使用する事業者とみなされる者を含む。)及びその使用する労働者(同法第四十五条第三項の規定によりその使用する労働者とみなされる者を含む。)」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 252 (1) In the following cases concerning the rehabilitation debtor against whom bankruptcy proceedings have not yet been commenced, for the purpose of application of the relevant provisions of the Bankruptcy Act (meaning the provisions of the Bankruptcy Act, Article 71(1)(iv) and (2)(ii) and (iii), Article 72(1)(iv) and (2)(ii) and (iii), Article 160 (excluding paragraph (1)(i)), Article 162 (excluding paragraph (1)(ii)), Article 163(2), Article 164(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), Article 166, and Article 167(2) (including cases where applied mutatis mutandis pursuant to Article 170(2) of said Act); the same shall apply in paragraph (3)), a petition for commencement of rehabilitation proceedings, etc. (in cases where an order of dismissal with prejudice on the merits of a petition for commencement of rehabilitation proceedings, an order of discontinuance of rehabilitation proceedings, an order of disconfirmation of the rehabilitation plan or an order of revocation of the rehabilitation plan (limited to one based on a petition filed prior to the close of rehabilitation proceedings) becomes final and binding, this phrase refers to a petition for commencement of rehabilitation proceedings, petition for commencement of special liquidation in the proceedings for special liquidation that have ceased to be effective as a result of the commencement of rehabilitation proceedings, or any act conducted by the rehabilitation debtor or his/her statutory agent or the rehabilitation debtor's director, executive officer or any other person equivalent thereto, which shall constitute the crime set forth in Article 265 of the Bankruptcy Act, and in cases where an order of revocation of the rehabilitation plan, which is not based on a petition filed prior to the close of rehabilitation proceedings, becomes final and binding, said phrase refers to a petition for revocation of the rehabilitation plan; hereinafter the same shall apply in this paragraph) shall be deemed to be a petition for commencement of bankruptcy proceedings only where no petition for commencement of bankruptcy proceedings has been filed prior to said petition for commencement of rehabilitation proceedings, etc: 例文帳に追加
第二百五十二条 破産手続開始前の再生債務者に関する次に掲げる場合における破産法の関係規定(破産法第七十一条第一項第四号並びに第二項第二号及び第三号、第七十二条第一項第四号並びに第二項第二号及び第三号、第百六十条(第一項第一号を除く。)、第百六十二条(第一項第二号を除く。)、第百六十三条第二項、第百六十四条第一項(同条第二項において準用する場合を含む。)、第百六十六条並びに第百六十七条第二項(同法第百七十条第二項において準用する場合を含む。)の規定をいう。第三項において同じ。)の適用については、再生手続開始の申立て等(再生手続開始の申立ての棄却、再生手続廃止若しくは再生計画不認可の決定又は再生計画取消しの決定(再生手続の終了前にされた申立てに基づくものに限る。)が確定した場合にあっては再生手続開始の申立て、再生手続開始によって効力を失った特別清算の手続における特別清算開始の申立て又は破産法第二百六十五条の罪に該当することとなる再生債務者、その法定代理人若しくは再生債務者の理事、取締役、執行役若しくはこれらに準ずる者の行為をいい、再生計画取消しの決定であって再生手続の終了前にされた申立てに基づくもの以外のものが確定した場合にあっては再生計画取消しの申立てをいう。以下この項において同じ。)は、当該再生手続開始の申立て等の前に破産手続開始の申立てがないときに限り、破産手続開始の申立てとみなす。 - 日本法令外国語訳データベースシステム
Article 66-8 (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 domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (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 paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加
第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人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内国法人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。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム
Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加
第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人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内国法人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。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム
Article 68-92 (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 consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (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 paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加
第六十八条の九十二 第六十八条の九十第一項の規定の適用を受けた連結法人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連結法人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。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム
Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加
第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人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連結法人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。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム
(2) If the employment insurance rate has been modified pursuant to the provision of the preceding Article, paragraph (1), with regard to the application of Article 19, paragraph (3) of the Accommodation Act to the business operators who are required to submit the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to Article 19, paragraph (1) or (2) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification) and to the business operators who are required to pay the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the special insurance premiums pursuant to Article 19, paragraph (3) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act occurs on and after the date of modification), the term "every insurance year the declaration form...the following " in Article 19, paragraph (1) of the New Collection Act as replaced and applied mutatis mutandis pursuant to Article 19, paragraph (3) of the Accommodation Act shall be deemed to be replaced with "the declaration form...the following", the term "the first day of the following insurance year (...of an insurance year" with "the first day of the insurance year following the insurance year starting on April 1, 2006 (...of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "all workers employed during such insurance year (or in case of commencement of the collection period or lapse of the collection period in the midst of an insurance year" with "all workers employed during the insurance year starting on April 1, 2006 (or in case of commencement of the collection period in the midst of such insurance year or lapse of the collection period in the midst of the insurance year starting on April 1, 2007, during the insurance year in which such collection period commenced or elapsed", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification", and the term "the first day of the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the first day of the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加
2 前条第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主(変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。)及び整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事業主(変更日以後に整備法第十九条第三項において読み替えて準用する新徴収法第十九条第三項の規定により特別保険料を納付すべき事由が生じた事業主を除く。)に係る整備法第十九条第三項の規定の適用については、同項において読み替えて準用する新徴収法第十九条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度の初日(保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日(その保険年度」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律(平成十九年法律第三十号)附則第五十三条の二第二項に規定する変更日(以下この条において「変更日」という。)の前日までの日数を加えた日数以内」と、「その保険年度に使用したすべての労働者(保険年度の中途に徴収期間が始まり、又は徴収期間が経過したものについては」とあるのは「平成十八年四月一日から始まる保険年度に使用したすべての労働者(その保険年度の中途に徴収期間が始まり、又は平成十九年四月一日から始まる保険年度の中途に徴収期間が経過したものについては、当該徴収期間が始まり、又は経過した保険年度において」と、同条第二項中「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度の初日」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度の初日」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」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
| Copyright © Japan Patent office. All Rights Reserved. |
| ※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。 |
| Copyright Ministry of Economy, Trade and Industry. All Rights Reserved. |
|
ログイン |
Weblio会員(無料)になると
|
|
ログイン |
Weblio会員(無料)になると
|
