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例文

The Guideline defines risk management as "a series of a company's activities that appropriately manage various internal and external risks associated with its business, in the course of corporate management, to maintain and augment its value" and internal control as "a system or process established and operated in a company to carry out its business properly and efficiently." On that basis it states that these two concepts that have grown out of the different backgrounds largely share their respective objectives from the standpoint of preserving and enhancing enterprise value by responding to a variety of risks surrounding companies.例文帳に追加

本指針は、リスクマネジメントを「企業の価値を維持・増大していくために、企業が経営を行っていく上で、事業に関連する内外の様々なリスクを適切に管理する活動」、内部統制を「企業がその業務を適正かつ効率的に遂行するために、社内に構築され、運用される体制及びプロセス」とそれぞれ定義した上で、この異なる背景を持つ2つの概念は、企業を取り巻く様々なリスクに対応し企業価値を維持・向上する観点からは、その目的を多くの部分で共有するとしている。 - 経済産業省

As prelude to this establishment, in April of 1928 Tokujiro YAMAZAKI of Sankyo, which had been distributing Makino's films in the Shikoku area, conspired with the top executive of Bando Tsumasaburo Productions named Ryosuke TACHIBANA to ask 150 independent theater owners throughout Japan, such as Kikumatsu OSHIMA of Kikusui Kinema in Kobe that had dealt with independent works by moviemakers, to cooperate in establishing 'Nihon Katsudo Josetsukan Kanshu Renmei Eiga Haikyu Honsha' (Distribution Company Headquarters for Movie Theater Owners in Japan) (also known as "Kanshu Renmei" [the Theater Owner's Association]) in Osaka and declaring policies of the direct release of movies as well as funding for production costs of independent productions. 例文帳に追加

そもそも、同年4月、当時マキノの四国ブロック配給を行っていた三共社の山崎徳次郎が、阪東妻三郎プロダクションの経営者・立花良介と計画し、従来から映画作家のインディペンデント系作品を手がけていた神戸市の菊水キネマ商会の大島菊松を中心とした全国150館の独立系映画館主に呼びかけ、大阪に「日本活動常設館館主連盟映画配給本社」を設立、独立プロダクションへの製作費の出資と作品の直接公開の方針を打ち出したことがきっかけであった。 - Wikipedia日英京都関連文書対訳コーパス

Allocation approach: If vehicles transport multiple types of products and emissions are calculated using primary data provided by the transportation company: scope 3 emissions should be allocated to the co-product using physical allocation (mass or volume) (see section 8.4). 例文帳に追加

配分基準:乗物が様々な種類の製品を輸送し、排出量が輸送業者の提供する一次データを使用して算定される場合、スコープ3 排出量は、排出量配分(量または体積)を使用して連産品に配分される第三者が乗物を所有・運営し、事業者C が輸送する製品を購入したため配分基準:乗物が様々な種類の製品を輸送し、排出量が輸送業者の提供する一次データを使用して算定される場合、スコープ3 排出量は、排出量配分(量または体積)を使用して連産品に配分される (セクション8.4 を参照)。 - 経済産業省

A judicial precedent exists on point. The case involved a consumer who purchased an item from a tenant shop in a supermarket. The court ruled that since the supermarket fostered an appearance that the shop was operated by the supermarket, by concluding a tenancy agreement with the shop, the company operating the supermarket was as legally responsible as a person who permits another person to use his name, by the analogical application mutatis mutandis of Article 14 of the Commercial Code (Judgment of the Supreme Court of Japan, 1st Petty Bench, November 30, 1995, p.2972 of Minshu Vol.49-9). 例文帳に追加

この点、参考となる裁判例として、スーパーマーケットに出店しているテナントと買物客との取引に関して、出店契約を締結することにより営業主体がスーパーマーケットであると誤認するのもやむを得ない外観を作出したことに関与したという理由から、商法第14条の類推適用により、スーパーマーケットの経営会社が名板貸人と同様の責任を負うとしたものがある(最高裁平成7年11月30日第一小法廷判決・民集49巻9号2972頁)。 - 経済産業省

例文

As long as persons other than those contracting with the company operating a website are able to visit the appropriate website to apply for prize offers, any prize offers made on the internet by internet service providers, telephone companies, or similar companies offering connectivity services required to gain internet access are not regarded as associated with transactions, provided that the actual eligibility for such offers is not restricted to current users of the connectivity service offered by the same entity. Thus, any offer complying with the foregoing is not subject to the Premiums and Representations Act (instead they are regarded as an "open kensho"). 例文帳に追加

インターネットサービスプロバイダー、電話会社等一般消費者がインターネットに接続するために必要な接続サービスを提供する事業者がインターネット上で行う懸賞企画は、インターネット上のホームページには当該ホームページを開設しているプロバイダー等と契約している者以外の者でもアクセスすることができるという特徴に鑑み、懸賞企画へ応募できる者を自己が提供する接続サービスの利用者に限定しない限り取引付随性が認められず、景品表示法に基づく規制の対象とはならない(いわゆるオープン懸賞として取り扱われる。)。 - 経済産業省


例文

However, where customers ask a specific company to send them certain information or materials concerning real estate or secondhand cars by entering their personal information based on their search results, or where customers purchase products by entering their personal information after searching for them on a website, or where customers utilize the information retrieval site after logging into it by entering their IDs and passwords, which have links to the acquired personal information when they were registered as members, it is technically possible to check out the user's personal information against their history of search conditions or search words or contents browsing history. 例文帳に追加

しかし、例えば、不動産物件情報の検索や中古車情報の検索結果などに基づき、個人情報を入力して特定の会社に資料請求を行う場合、商品検索後に個人情報を入力して商品を購入する場合、会員登録による個人情報と結びついたID及びパスワードを入力してログインした後に検索サイトを利用する場合などは、検索条件、検索ワードの履歴やコンテンツの閲覧履歴等と個人情報を照合して利用することも技術的には可能である。 - 経済産業省

(A) The use of software inside the licensee company Where the licensee (=user) is entrusted with software development by a third party and the licensee (=user) subsequently entrusts a software vendor constantly stationed at the licensee company's office with the said business, if the software vendor uses the software for performing the business, the software vendor may, depending on the facts, fall within the human scope of such software license. The assignment of such software development business is closely linked with the licensee's (=user's) business, and thus the software may be deemed as being used by the user itself, because the business performed by such software vendor can be regarded as part of the business of the licensee. 例文帳に追加

ⅰ)ユーザー(ライセンシ)の社内でソフトウェアを使用する場合ソフトウェア開発を受託したユーザー(ライセンシ)から開発の再委託を受けたソフトウェアベンダ(再受託者)が、当該ユーザーの社内に常駐し、再委託を受けた開発業務に当該ソフトウェアを使用する場合には、当該開発業務は、元請である当該ユーザー自身の受託業務の側面もあることから、当該ユーザーの業務と密接に関係しており、当該ユーザー自体による使用と評価できる場合があり得ると考えられ、当該ソフトウェアの使用許諾が及ぶことがあると考えられる。 - 経済産業省

As for Example 3, where such misleading descriptions as "Click here for information on related companies" or "The linked enterprise is our affiliated agent" or "This person is our affiliate" and the name of the company operating the linked page will be indicated on the linking page, these descriptions may give rise to tort liability on the ground of infringement of moral rights or name rights or defamation if these misleading descriptions are highly likely to be aimed at making illegal profits or causing damage to the operator of the linked page. 例文帳に追加

例3の場合には、リンク元のウェブページに、「関連企業情報はこちら」、「リンク先の企業は弊社傘下の代理店です。」、「この人は当社の関係者です。」等といった誤解を誘う表示とリンク先の企業を特定する名称等が表示されるものと考えられるが、これらの表示は、リンク先と関連会社であるとの誤解を与えて不正の利益を得、又はリンク先に損害を被らせる蓋然性の高い場合には、名誉権又は氏名権等の侵害、信用毀損を根拠として不法行為責任が問題となる可能性があると考えられる。 - 経済産業省

(1) A Limited Partner may (i) engage in business that is the same or similar to that of the Partnership a (ii) become a partner (including a general partner), member (including an unlimited liability member), shareholder, equity investor, director or manager of Limited Partnership, a anonymous partnership (tokumei kumiai), a general partnership, a limited partnership or other similar partnership; the same applies in this Article), company or other entity whose business purposes are the same or similar to those of the Partnership. 例文帳に追加

1. 有限責任組合員は、(ⅰ)本組合の事業と同種若しくは類似の事業を行うこと、又は、(ⅱ)本組合の事業と同種若しくは類似の事業を目的とする他の組合(民法上の組合、投資事業有限責任組合、匿名組合、ジェネラル・パートナーシップ、リミテッド・パートナーシップその他これらに類するものを含む。以下本条において同じ。)、会社若しくはその他の団体の組合員(無限責任組合員及びジェネラル・パートナーを含む。)、社員(無限責任社員を含む。)、株主、出資者、取締役若しくは業務執行者となることができる。 - 経済産業省

例文

Article 6 (1) A Specified Multinational Enterprise that intends to newly engage in Supervisory Business in Japan and establish a Domestic Affiliated Company for conducting said new Supervisory Business (excluding those Specified Multinational Enterprises any of whose Subsidiary Corporations or Other Similar Entities has already been engaged in said Supervisory Business in Japan) may prepare a plan concerning said Supervisory Business (hereinafter referred to as a "Supervisory Business Plan") and submit the same to the competent minister as prescribed by an ordinance of the competent ministry, and may receive a certification to the effect that said Supervisory Business is appropriate. 例文帳に追加

第六条 我が国において新たに統括事業を行うため、当該統括事業を行う国内関係会社を設立しようとする特定多国籍企業(その子法人等が既に我が国において当該統括事業を行っている場合における当該特定多国籍企業を除く。)は、当該統括事業に関する計画(以下「統括事業計画」という。)を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その統括事業計画が適当である旨の認定を受けることができる。 - 経済産業省

例文

Article 8 With regard to the application of the provisions of Article 27, paragraph (2) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) under the case where the notification of acquisition of shares or equity of the Domestic Affiliated Company, which is intended by a foreign investor as defined in Article 26, paragraph (1) of the same Act according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan, is given pursuant to the provisions of Article 27, paragraph (1) of the same Act, the term "30 days" in paragraph (2) of said Article shall be deemed to be replaced with "two weeks." 例文帳に追加

第八条 外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第二十六条第一項に規定する外国投資家が認定研究開発事業計画又は認定統括事業計画に従って行おうとする国内関係会社の株式又は持分の取得について同法第二十七条第一項の規定による届出をした場合における同条第二項の規定の適用については、同項中「三十日」とあるのは、「二週間」とする。 - 経済産業省

Under this project, when companies in affected areas form into groups, prepare reconstruction business plans, and gain approval from the prefecture, they can receive subsidies for the restoration and preparation of facilities and equipment. The groups formed by companies should meet one of the following four types of requirements: (1) important industrial agglomeration for the region because of the range of economic transactions, (2) core and peripheral companies important for the region in terms of employment scale, (3) company group that forms an important supply chain for the national economy, or (4) regional shopping center district essential for the local community. 例文帳に追加

これは、被災地域で形成された企業のグループが、復興事業計画を作成し、県から認定を受けた場合に施設・設備の復旧・整備に対して、補助金が受けられるものであり、グループ化の要件として、①経済取引の広がりから、地域にとって重要な産業クラスター、②雇用規模の観点から、地域において重要な位置付けを有する中核企業とその周辺企業、③我が国経済にとって重要なサプライチェーンを形成している企業グループ、④地域コミュニティにとって不可欠な地域の中心的な商店街等、の四つの類型が示されている。 - 経済産業省

The major causes that it does not lead to sales despite the high popularity in foreign countries are (1) widespread piracy and illegal downloading, (2) contents operators lack funds for production and human resources while the contents distribution sector is in oligopoly situation, (3) China, South Korea, and other countries implemented their promotion policies to enter into the contents industry, the majority of which had been dominated by Japan and the United States74 and (4) transaction cost, such as localization cost, is huge when a contents company tries to develop overseas business by itself.例文帳に追加

海外で高い人気を博しているにもかかわらず、売上につながらない大きな原因は、(1)海賊版・違法ダウンロードが横行していること、(2)コンテンツ流通部門が寡占状態にある中でコンテンツ事業者の製作資金や人材が不足していること、(3)今まで日本と米国がほぼ大半をしめていたコンテンツ産業に中国や韓国等が振興政策をおこない参入してきたこと74、(4)コンテンツ企業が個社で海外展開をする場合に現地ローカライズ費用等の取引コストが大きいこと等が挙げられる。 - 経済産業省

(a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; 例文帳に追加

イ最終事業年度(会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。)に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容 - 経済産業省

In Nagano City, the establishment of a hub facility adjoining public facilities and a food supermarket at the initiative of the local government and a TMO generated new visitors and encouraged the construction of condominiums in the surrounding area, setting in motion a virtuous cycle that brought in more and more privatesector investment: attracted by the creation of a new market i.e., the new visitors to the hub and condominium residents and also existing tourists visiting the Zenko-ji temple, a town development company established a shopping complex in the town center, and this in turn led to the opening of several local brand-name retailers in anticipation of the expected extra influx of shoppers to the area.例文帳に追加

長野市においては、行政とTMOの主導により、公共施設や食品スーパー等が併設された拠点施設を整備したところ、新たな来街者の創出と周囲のマンション建設を誘発した。 そこで更に、その来街者・居住者という新たな客層と、従来の善光寺への観光客とを見込んだ複合商業施設をまちづくり会社が整備したところ、そこで生まれた新たな人の流れを見込んで、更に地域のブランド店が幾つも進出するなど民間投資が誘発される、という好循環が生まれている。 - 経済産業省

For the information communication system, TEPCO originally planned to set up an emergency response headquarters to collect information on the state of the power station and provide external communication in case of earthquakes. However, the doorway of the emergency response room was deformed to prevent access, and it was inevitable to set up a temporary emergency response headquarters to perform operations, resulting in delay in cognizance of the situation and communication. Using this as a lesson, the company has taken actions such as securing the information collection systems, preventing the system equipments from overturning and multiplexing the power supply.例文帳に追加

情報連絡体制については、東京電力では、地震発生当初、対策本部を立ち上げて発電所の状況についての情報集約、外部への連絡対応を行うこととなっていたが、緊急時対策室の出入り口ドアが変形して入室できない状況であり、仮設の災害対策本部を設置して作業を行ったが、状況把握、情報連絡の遅れにつながったことを教訓とし、情報収集装置の固定、転倒防止や電源の多重化などの措置を行った。 - 経済産業省

The reserve fund for decommissioning shall be deposited by each electric company as its internal reserve because the fund is allocated for dismantling and removal of nuclear installations owned by electric companies. On the other hand, the services related to spent fuel management and final disposal of high-level radioactive waste generated from reprocessing are provided by the licensees of reprocessing activities and spent fuel management activity, which are different juridical persons from electric companies. Therefore, the reserve fund shall be deposited not in the internal reserve of electric companies, but in the administrative agency.例文帳に追加

廃止措置のための積立金は、電気事業者が自らの保有する原子炉施設の解体・撤去の費用に充てる資金であるので、電気事業者それぞれが内部留保として積み立てることとされている一方、使用済燃料の管理と再処理で発生する高レベル放射性廃棄物等の最終処分については、それらの役務を提供する事業者は電気事業者とは別の法人であることから、積立金は電気事業者の内部留保ではなく、資金管理法人に積み立てることとなっている。 - 経済産業省

Fig. 2-4-14 shows new graduate recruitment plans and recruitment success over the last five years of SMEs that answered that there was a “shortage,” orsomewhat of a shortageof skilled technical personnel in Fig. 2-4-13 [1]. Despite feeling they had a shortage of younger skilled technical personnel, the less employees a company has, the more likely they were to have had “no recruitment planor to have beenunable to recruit as planned,” and the more likely they were to find recruiting younger skilled technical personnel difficult.例文帳に追加

第2-4-13図①において、技術・技能人材が「不足している」、「やや不足している」と回答した企業における過去5年間の新卒採用の計画及び実績について示したのが、第2-4-14図であるが、若年層の技術・技能人材が不足しているにもかかわらず、「採用を計画しなかった」と回答した企業や「採用を計画したが、計画どおり採用できなかった」と回答した企業の割合は、従業員規模が小さくなるほど上昇しており、若年の技術・技能人材の確保がより難しい現状にあることが分かる。 - 経済産業省

Specific efforts being made by the company for such purpose include the concentration of overseas sales companies, previously run on a divisional basis, into comprehensive marketing companies set up in major areas, the efficiency of fund-raising and fund management among group companies through the introduction of the CMS (Cash Management System) at financial management firms being set up in the United States, the United Kingdom, Thailand and China as well as the headquarters, and the promotion of global-based optimal parts procurements in which the material division of the headquarters is to buy iron, aluminum and other materials used by different business divisions from the most reasonable suppliers in the world.例文帳に追加

具体的には、例えば、①事業部門ごとに展開していた海外販売会社を必要に応じて主要拠点に配置している総合販売会社へ集約化、②本社を中心として、米国、英国、タイ、中国に地域の財務統括会社を設置し、CMS(Cash Management System)11を導入することでグループの資金調達・運用の効率化、③本社の資材部門を中心として鉄、アルミなどの各事業に共通する原材料については最もコストを抑えられる場所から調達を行うグローバル最適調達の推進、などといった取組を行っている。 - 経済産業省

Switzerland uses the following two categories in fulfilling its commitments under GATS. The first category ofimportant persons who enter Switzerland with a specific office or company (intracorporate transferees)” will be granted a three-year stay (extension possible for maximum of four years). The second category of “other important persons who enter Switzerland (service suppliers and persons in charge of commercial center establishment)” will be granted a three-month stay per year. bIn addition, it is specifically provided that these two categories of persons shall be guaranteed national treatment except in certain cases.例文帳に追加

スイスのGATS における約束状況は、分野横断的約束において2つのカテゴリーを設け、第一のカテゴリー「特定の事業所もしくは会社内においてスイスに移動する重要人物(企業内転勤者)」については3年間(最大4年まで延長可)、第二のカテゴリー「スイスに移動する他の重要人物」(サービス販売者、商業拠点設置のための責任者)については1年間のうち3ヵ月までの滞在を認めるとともに、これらの人物に関しては、一定の例外措置を除き内国民待遇が保障されていることが明記されている。 - 経済産業省

According to the analysis by JBIC that is supporting large-sized infrastructure industry, in financial related business such as Export credit, investment finance, and business development project totaling of 2,717,300 million yen have spillover effect of 919,400 million yen to the developing countries, and the influence to the domestic company amounts to 1,033 billion yen (Figure 3-1-3-12). The export from our country of the equipment related to order receiving for plant, is the top tenth class (latex product (HS code 40) and steel product (HS code 73) etc.) in export articles basis comparison (two digits of HS code), which is equivalent to the scale of export of subcompact car and semiconductors (Figure 3-1-3-13).例文帳に追加

大型のインフラ事業等を支援しているJBIC の分析によれば、輸出金融・投資金融・事業開発等金融の対象事業では、プロジェクト総額2 兆7,173億円に対し、9,194 億円が開発途上国等に波及すると同時に、国内企業への波及は1 兆330 億円にのぼり(第3-1-3-12 図)、プラント受注に関する機器の我が国からの輸出額は、輸出品目(HS コード2 桁)比較でトップ10 級(ゴム製品(HS コード40)、鉄鋼製品(HS コード73)など)であり、小型乗用車や半導体の輸出規模に相当する(第3-1-3-13 図)。 - 経済産業省

(2) Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act: 例文帳に追加

2 法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、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、当該特定外国子会社等の本店所在地国の法人所得税に関する法令(当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

(5) The provision of Article 177 shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1); the provisions of Article 175 and Article 179, paragraph (1) shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1) (excluding the cases to which apply the provisions of Part II, Chapter IX, Section 2 (excluding Articles 510, 511 and 514), Part VII, Chapter III, Sections 1 and 3, and Article 938, paragraphs (1) to (5) inclusive of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same shall apply in this paragraph); and the provisions of Article 226, paragraph (1) and Article 227, paragraph (1) shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1) where the Prime Minister finds it necessary for supervising the liquidation of the liquidating Licensed Specified Juridical Person and its Underwriting Members. In this case, the term "date of dissolution" in Article 177, paragraph (2) shall be deemed to be replaced with "date of cancellation or expiration of the license issued to the Licensed Specified Juridical Person under Article 219, paragraph (1)"; the term "Liquidating Insurance Company, etc." in Article 177, paragraph (3) shall be deemed to be replaced with "liquidating Underwriting Members"; the terms "paragraph (1), (4) or (9) of the preceding Article" and "Liquidating Insurance Company, etc." in Article 175 shall be deemed to be replaced with "Article 235, paragraph (2)" and "liquidating Licensed Specified Juridical Person and its Underwriting Members," respectively; and the term "Liquidating Insurance Company, etc." in Article 179, paragraph (1) shall be deemed to be replaced with "liquidating Licensed Specified Juridical Person and its Underwriting Members"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

5 第百七十七条の規定は第一項の規定による免許特定法人及び引受社員の清算の場合について、第百七十五条及び第百七十九条第一項の規定は第一項の規定による免許特定法人及び引受社員の清算の場合(前項において準用する会社法第二編第九章第二節(第五百十条、第五百十一条及び第五百十四条を除く。)、第七編第三章第一節及び第三節並びに第九百三十八条第一項から第五項までの規定の適用がある場合を除く。以下この項において同じ。)について、第二百二十六条第一項及び第二百二十七条第一項の規定は第一項の規定による免許特定法人及び引受社員の清算の場合において内閣総理大臣が清算に係る免許特定法人及び引受社員の清算の監督上必要があると認めるときについて、それぞれ準用する。この場合において、第百七十七条第二項中「解散の日」とあるのは「当該免許特定法人に係る第二百十九条第一項の免許が取り消され、又はその効力を失った日」と、同条第三項中「清算保険会社等」とあるのは「清算に係る引受社員」と、第百七十五条中「前条第一項、第四項又は第九項」とあるのは「第二百三十五条第二項」と、「清算保険会社等」とあるのは「当該清算に係る免許特定法人及び引受社員」と、第百七十九条第一項中「清算保険会社等」とあるのは「清算に係る免許特定法人及び引受社員」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 146 The provisions of Article 828, paragraph (1) (limited to the parts pertaining to item (vii) and item (viii)) and paragraph (2) (limited to the parts pertaining to item (vii) and item (viii)), Article 834 (limited to the parts pertaining to item (vii) and item (viii)), Article 835(1), Articles 836 to 839 inclusive, Article 843 (excluding paragraph (1), item (iii) and item (iv) and the proviso to paragraph (2)), Article 846 and Article 937, paragraph (3) (limited to the parts pertaining to item (ii) and item (iii)) and paragraph (4) of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of merger under Article 136(1); and the provisions of Article 868(5), Article 870 (limited to the parts pertaining to item (xv)), the main clause of Article 871, Article 872 (limited to the part pertaining to item (iv)), the main clause of Article 873, Article 875 and Article 876 of said Act shall apply mutatis mutandis to filing of the motion under Article 843(4) of said Act as applied mutatis mutandis pursuant to this Article. In this case, the term "Shareholders, etc. or Members, etc." in Article 828(2)(vii) of the Companies Act shall be deemed to be replaced with "Member, etc. (meaning members, presidents, directors, auditors or liquidators; hereinafter the same shall apply in this item); the term "Shareholders, etc., Members, etc." in said item shall be deemed to be replaced with "Member, etc., Shareholders, etc. (meaning shareholders, directors or liquidators (with regard to a company with auditors, meaning shareholders, directors, auditors or liquidators; and with regard to a company with Committees, meaning shareholders, directors, executive officers or liquidators)); the term "Shareholders, etc. or Members, etc." in Article 828(2)(viii) shall be deemed to be replaced with "Member, etc. (meaning members, presidents, directors, auditors or liquidators; hereinafter the same shall apply in this item) or Shareholders, etc. (meaning shareholders, directors or liquidators (with regard to a company with auditors, meaning shareholders, directors, auditors or liquidators; and with regard to a company with Committees, shareholders, directors, executive officers or liquidators; hereinafter the same shall apply in this item); and the term "Shareholders, etc., Members, etc." in said item shall be deemed to be replaced with "Member, etc., Shareholders, etc."; and the term "the head office" in Article 937(3) of said Act shall be deemed to be replaced with "the head office (with regard to a Membership-Type Financial Instruments Exchange, the principal office and secondary offices); and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百四十六条 会社法第八百二十八条第一項(第七号及び第八号に係る部分に限る。)及び第二項(第七号及び第八号に係る部分に限る。)、第八百三十四条(第七号及び第八号に係る部分に限る。)、第八百三十五条第一項、第八百三十六条から第八百三十九条まで、第八百四十三条(第一項第三号及び第四号並びに第二項ただし書を除く。)、第八百四十六条並びに第九百三十七条第三項(第二号及び第三号に係る部分に限る。)及び第四項の規定は第百三十六条第一項の合併の無効の訴えについて、同法第八百六十八条第五項、第八百七十条(第十五号に係る部分に限る。)、第八百七十一条本文、第八百七十二条(第四号に係る部分に限る。)、第八百七十三条本文、第八百七十五条及び第八百七十六条の規定はこの条において準用する同法第八百四十三条第四項の申立てについて、それぞれ準用する。この場合において、同法第八百二十八条第二項第七号中「株主等若しくは社員等」とあるのは「会員等(会員、理事長、理事、監事又は清算人をいう。以下この号において同じ。)」と、「株主等、社員等」とあるのは「会員等、株主等(株主、取締役又は清算人(監査役会設置会社にあっては株主、取締役、監査役又は清算人、委員会設置会社にあっては株主、取締役、執行役又は清算人)をいう。)」と、同項第八号中「株主等若しくは社員等」とあるのは「会員等(会員、理事長、理事、監事又は清算人をいう。以下この号において同じ。)若しくは株主等(株主、取締役又は清算人(監査役会設置会社にあっては株主、取締役、監査役又は清算人、委員会設置会社にあっては株主、取締役、執行役又は清算人)をいう。以下この号において同じ。)」と、「株主等、社員等」とあるのは「会員等、株主等」と、同法第九百三十七条第三項中「本店」とあるのは「本店(会員金融商品取引所にあっては、主たる事務所及び従たる事務所)」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 163 (1) When an Officer or a Major Shareholder (meaning a shareholder who holds voting rights (excluding those specified by a Cabinet Office Ordinance in consideration of the manner of acquisition or holding thereof or other circumstances) exceeding 10 percent of the Voting Rights Held by All the Shareholders, etc. in the name of him/herself or another person (or under a fictitious name); hereinafter the same shall apply in this Article to Article 166) of the Issuer of Securities specified in Article 2(1)(v), (vii) or (ix) which are listed in a Financial Instruments Exchange or falling under the category of Over-the-Counter Traded Securities or Securities Handled (except those specified by a Cabinet Order) or of Securities designated by a Cabinet Order (hereinafter the Issuer is referred to as a "Listed Company, etc." in this Article to Article 166) makes Purchase, etc. of Securities issued by the Listed Company, etc. which fall under any of the categories of Securities specified in Article 2(1)(v), (vii) or (ix) (excluding those specified by a Cabinet Order) or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Specified Securities" in this Article to Article 166) or Securities specified in Article 2(1)(xix) which indicate Options pertaining to Specified Securities of the Listed Company, etc. or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Related Securities" in this paragraph) (the term "Purchase, etc." means purchase of Specified Securities and Related Securities (hereinafter these Securities are collectively referred to as "Specified Securities, etc." in this Article to Article 166) and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article, the following Article and Article 165-2) or makes Sales, etc. thereof (meaning sales of Specified Securities, etc. and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article to Article 165-2), for his/her own account (including the cases where the trustee of a trust of which said Officer or said Major Shareholder is the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article and the following Article), said Officer or said Major Shareholder shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on such sales or purchase or other transaction (hereinafter referred to as "Sales and Purchase, etc." in this paragraph, the following Article or Article 165-2) to the Prime Minister on or before the 15th day of the month following the month which includes the day of such Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

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

Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七 前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの(当該課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額(同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

第六十八条の九十一 前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの(当該個別課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額(同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額(当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額(当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債(以下この項において「短期国債等」という。)でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。)を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。)について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。)に係る償還差益であるときは、日数。以下この項において同じ。)のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額(短期公社債の償還差益に対する所得税の額を除く。)を前項」とする。 - 日本法令外国語訳データベースシステム

Article 53-32 The provisions of Article 419 (excluding the second sentence of paragraph (2)) (Executive Officer's Duty to Report to Audit Committee Members), Article 421 (Apparent Representative Executive Officers) and Article 422, paragraph (1) (Enjoinment of Acts of Executive Officers by Shareholders) of the Companies Act shall apply mutatis mutandis to the executive officers of a company with Committees; the provision of Article 420 (Representative Executive Officers) shall apply mutatis mutandis to the representative executive officer of a company with Committees; the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (ii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the executive officers or representative executive officer of a company with Committees; and the provision of Article 937, paragraph (1) (limited to the segment pertaining to item (ii), (a) and (c)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to the representative executive officer of a company with Committees. In this case, the term "Article 355, Article 356 and Article 365, paragraph (2)" in the first sentence of Article 419, paragraph (2) of that Act shall be deemed to be replaced with "Article 355, Article 356 and Article 365, paragraph (2) as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act"; the term "Article 357" in Article 419, paragraph (3) shall be deemed to be replaced with "Article 357 as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act"; the terms "Article 349, paragraphs (4) and (5)," "Article 352" and "Article 401, paragraphs (2) to (4) inclusive" in Article 420, paragraph (3) of that Act shall be deemed to be replaced with "Article 349, paragraphs (4) and (5) as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act," "Article 352 as applied mutatis mutandis pursuant to Article 53-15 of that Act" and "Article 401, paragraphs (2) to (4) inclusive as applied mutatis mutandis pursuant to Article 53-25 of the Insurance Business Act," respectively; and the term "shareholders having the shares" in Article 422, paragraph (1) of that Act shall be deemed to be replaced with "persons who have been members"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第五十三条の三十二 会社法第四百十九条(第二項後段を除く。)(執行役の監査委員に対する報告義務等)、第四百二十一条(表見代表執行役)及び第四百二十二条第一項(株主による執行役の行為の差止め)の規定は委員会設置会社の執行役について、同法第四百二十条(代表執行役)の規定は委員会設置会社の代表執行役について、同法第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第二号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十四条(第一号及び第四号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は委員会設置会社の執行役又は代表執行役について、同法第九百三十七条第一項(第二号イ及びハに係る部分に限る。)(裁判による登記の嘱託)の規定は委員会設置会社の代表執行役について、それぞれ準用する。この場合において、同法第四百十九条第二項前段中「第三百五十五条、第三百五十六条及び第三百六十五条第二項」とあるのは「保険業法第五十三条の十五において準用する第三百五十五条、第三百五十六条及び第三百六十五条第二項」と、同条第三項中「第三百五十七条」とあるのは「保険業法第五十三条の十五において準用する第三百五十七条」と、同法第四百二十条第三項中「第三百四十九条第四項及び第五項」とあるのは「保険業法第五十三条の十五において準用する第三百四十九条第四項及び第五項」と、「第三百五十二条」とあるのは「同法第五十三条の十五において準用する第三百五十二条」と、「第四百一条第二項から第四項まで」とあるのは「保険業法第五十三条の二十五第二項において準用する第四百一条第二項から第四項まで」と、同法第四百二十二条第一項中「株式を有する株主」とあるのは「社員である者」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) The provisions of Part IV, Chapter III (excluding Article 715 and Article 740, paragraph (3)) (Bondholders' Meeting), Part VII, Chapter II, Section 7 (Lawsuit for Rescission of Payment, etc by Bond-Issuing Company.), Article 868, paragraph (3) (Jurisdiction of Non-Contentious cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to items (x) to (xii) inclusive) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 873 (Stay of Execution of Original Sentence), Article 874 (limited to the segment pertaining to item (iv)) (Restrictions on Appeal), Articles 875 (Exclusion from Application of Provisions of Act on Procedures for Non-contentious Cases) and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the cases where a Mutual Company issues bonds. In this case, the term "bond-issuing company" in those provisions shall be deemed to be replaced with "bond-issuing mutual company"; the term "under Article 705, paragraphs (1) to (3) inclusive, and under Articles 708 and 709" in Article 737, paragraph (2) (Execution of Resolutions of Bondholders' Meetings) of that Act shall be deemed to be replaced with "of Article 61-7, paragraphs (1) to (3) inclusive of the Insurance Business Act, and the provisions of Articles 708 and 709 as applied mutatis mutandis pursuant to Article 61-7, paragraph (8) of that Act"; and the term "the provisions of Article 449, Article 627, Article 635, Article 670, Article 779 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 781), Article 789 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 793), Article 799 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 802) or Article 810 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 813)" in Article 740, paragraph (1) (Special provisions on objection procedures for creditors) of that Act shall be deemed to be replaced with "Article 17 (excluding the proviso to paragraph (1)) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) of that Act, and Articles 88 and 165-17 (including the cases where it is applied mutatis mutandis pursuant to Article 165-20 of that Act) of that Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

2 会社法第四編第三章(第七百十五条及び第七百四十条第三項を除く。)(社債権者集会)、第七編第二章第七節(社債発行会社の弁済等の取消しの訴え)、第八百六十八条第三項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第十号から第十二号までに係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条(原裁判の執行停止)、第八百七十四条(第四号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は、相互会社が社債を発行する場合について準用する。この場合において、これらの規定中「社債発行会社」とあるのは「社債を発行した相互会社」と、同法第七百三十七条第二項(社債権者集会の決議の執行)中「第七百五条第一項から第三項まで、第七百八条及び第七百九条」とあるのは「保険業法第六十一条の七第一項から第三項までの規定並びに同法第六十一条の七第八項において準用する第七百八条及び第七百九条」と、同法第七百四十条第一項(債権者の異議手続の特則)中「第四百四十九条、第六百二十七条、第六百三十五条、第六百七十条、第七百七十九条(第七百八十一条第二項において準用する場合を含む。)、第七百八十九条(第七百九十三条第二項において準用する場合を含む。)、第七百九十九条(第八百二条第二項において準用する場合を含む。)又は第八百十条(第八百十三条第二項において準用する場合を含む。)」とあるのは「保険業法第五十七条第四項において準用する同法第十七条(第一項ただし書を除く。)の規定並びに同法第八十八条及び第百六十五条の十七(同法第百六十五条の二十において準用する場合を含む。)」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

A resident of a Contracting State is a qualified person for a taxable year only if such resident is either:(a) an individual; (b) a qualified governmental entity; (c) a company, if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 8 and is regularly traded on one or more recognised stock exchanges; (d) a bank, an insurance company or a securities dealer that is established and regulated as such under the laws of the Contracting State of which it is a resident; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (f) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the capital or of the voting power of the person. 例文帳に追加

一方の締約国の居住者が次の(a)から(f)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人(その主たる種類の株式が、8(c)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。)(d)銀行、保険会社又は証券会社(その者が居住者とされる締約国の法令に基づいて設立され、かつ規制されるものに限る。)(e)第四条1(b)又は(c)に規定する者(同条1(b)に規定する者にあつては、当該課税年度の直前の課税年 度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。)(f)個人以外の者((a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、発行済株式その他の受益に関する持分又は議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。) - 財務省

Article 21-2 (1) If any of the documents specified in the items of Article 25(1) (excluding Article 25(1)(v) and (ix)) (hereinafter referred to as the "Documents" in this Article) contains any fake statement on important matters or lacks a statement on important matters that should be stated or on a material fact that is necessary for avoiding misunderstanding, the person who submitted the document shall be held liable to compensate a person who, during the period when the document was made available for public inspection as required by Article 25(1), acquires the Securities issued by the person who submitted the document (excluding the documents specified in Article 25(1)(xii)) or by the person whose Parent Company, etc. (meaning Parent Company, etc. as defined by Article 24-7(1)) is the person having submitted the document (limited to the documents specified in Article 25(1)(xii)) not through Public Offering or Secondary Distribution for damage arising from the fake statement or lack of a required statement (hereinafter collectively referred to as a "Fake Statement, etc." in this Article), to the extent not exceeding the amount calculated according to the same rule as provided in Article 19(1); provided, however, that this shall not apply when the person who acquires the Securities had known of the existence of a Fake Statement, etc. at the time of the acquisition. 例文帳に追加

第二十一条の二 第二十五条第一項各号(第五号及び第九号を除く。)に掲げる書類(以下この条において「書類」という。)のうちに、重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けているときは、当該書類の提出者は、当該書類が同項の規定により公衆の縦覧に供されている間に当該書類(同項第十二号に掲げる書類を除く。)の提出者又は当該書類(同号に掲げる書類に限る。)の提出者を親会社等(第二十四条の七第一項に規定する親会社等をいう。)とする者が発行者である有価証券を募集又は売出しによらないで取得した者に対し、第十九条第一項の規定の例により算出した額を超えない限度において、記載が虚偽であり、又は欠けていること(以下この条において「虚偽記載等」という。)により生じた損害を賠償する責めに任ずる。ただし、当該有価証券を取得した者がその取得の際虚偽記載等を知つていたときは、この限りでない。 - 日本法令外国語訳データベースシステム

(i) an act of making an offer or promise or having a third party make an offer or promise to a customer or any person designated by a customer, with regard to sales and purchase or other transactions of Securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance and other transactions specified by a Cabinet Order) or Derivative Transactions (hereinafter referred to as "Sales and Purchase or Other Transaction of Securities, etc." in this Article), to the effect that if the customer (in cases where a Trust Company, etc. (meaning a trust company or a financial institution that has obtained authorization under Article 1(1) of the Act on Concurrent Operation of Trust Business by Financial Institutions; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article) incurs any loss or shortfall in the predetermined amount of profit from the relevant Securities or Derivative Transactions (hereinafter referred to as "Securities, etc." in this Article), property benefit will be provided to the customer or such third party in order to compensate or make up for the whole or part of such loss or shortfall; 例文帳に追加

一 有価証券の売買その他の取引(買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。)又はデリバティブ取引(以下この条において「有価証券売買取引等」という。)につき、当該有価証券又はデリバティブ取引(以下この条において「有価証券等」という。)について顧客(信託会社等(信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関をいう。以下同じ。)が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。)に損失が生ずることとなり、又はあらかじめ定めた額の利益が生じないこととなつた場合には自己又は第三者がその全部又は一部を補てんし、又は補足するため当該顧客又は第三者に財産上の利益を提供する旨を、当該顧客又はその指定した者に対し、申し込み、若しくは約束し、又は第三者に申し込ませ、若しくは約束させる行為 - 日本法令外国語訳データベースシステム

(3) In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the "new decision" in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an "existing decision" in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii): 例文帳に追加

3 内閣総理大臣は、第一項の決定(第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。)又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定(以下この項において「既決定」という。)に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定(以下この項において「新決定」という。)をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(5) In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the "new decision" in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an "existing decision" in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii): 例文帳に追加

5 内閣総理大臣は、第一項の決定(第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。)又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定(以下この項において「既決定」という。)に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定(以下この項において「新決定」という。)をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(2) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a consolidated corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91(1) of the Act for a consolidated business year following the first one of the said two or more consolidated business years or business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 68-91(1) of the Act for the first time after receiving the application of the provisions of Article 66-7(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph: 例文帳に追加

2 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)又は第六十六条の七第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額(法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額)を控除した金額をもつて前項に規定する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

(4) The provisions of Article 353 to 357 inclusive (Representation of Companies in Actions Between Stock Company and Directors, Apparent Representative Directors, Duty of Loyalty, Restrictions on Competition and Conflicting Interest Transactions, Director's Duty to Report), Article 360, paragraph (1) (Enjoinment of Acts of Directors by Shareholders) and Article 361 (Remuneration for Directors) of the Companies Act shall apply mutatis mutandis to a liquidator (with regard to the provision of Article 361 of that Act, other than a liquidator appointed by the Prime Minister pursuant to the provision of Article 174, paragraph (1), (4) or (9)). In this case, the term "Article 349, paragraph (4)" in Article 353 of that Act shall be deemed to be replaced with "Article 349, paragraph (4) as applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Insurance Business Act"; the term "a Representative Director" in Article 354 of that Act shall be deemed to be replaced with "the Representative Liquidator"; and the terms "shareholders having the shares" and "substantial detriment" in Article 360, paragraph (1) of that Act shall be deemed to be replaced with "persons who have been members of the company" and "irreparable damage," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

4 会社法第三百五十三条から第三百五十七条まで(株式会社と取締役との間の訴えにおける会社の代表、表見代表取締役、忠実義務、競業及び利益相反取引の制限、取締役の報告義務)、第三百六十条第一項(株主による取締役の行為の差止め)及び第三百六十一条(取締役の報酬等)の規定は、清算人(同条の規定については、第百七十四条第一項、第四項又は第九項の規定により内閣総理大臣が選任したものを除く。)について準用する。この場合において、同法第三百五十三条中「第三百四十九条第四項」とあるのは「保険業法第百八十条の九第五項において準用する第三百四十九条第四項」と、同法第三百五十四条中「代表取締役」とあるのは「代表清算人」と、同法第三百六十条第一項中「株式を有する株主」とあるのは「社員である者」と、「著しい損害」とあるのは「回復することができない損害」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 271-4 (1) A Major Holder of the Insurance Company's Voting Rights shall, in the case where any matters listed in the items of paragraph (1) of the preceding Article have been changed (in the case of a change in the Proportion of Voting Rights Held, it shall be limited to a case where the proportion has increased or decreased by one hundredth or more) after the day on which he/she became a holder of voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Company or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Holding Company, he/she shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a report pertaining to that change (hereinafter referred to as a "Change Report" in this Article and the next Article) to the Prime Minister within five days from that day (within the number of days specified by a Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by a Cabinet Office Ordinance); provided, however, that this shall not apply to the case where a Change Report has already been submitted based on a decrease in the Proportion of Voting Rights Held by one hundredth or more and the Proportion of Voting Rights Held stated in that Change Report is five hundredths or less, or to any other case specified by a Cabinet Office Ordinance. 例文帳に追加

第二百七十一条の四 保険議決権大量保有者は、一の保険会社の総株主の議決権の百分の五を超える議決権又は一の保険持株会社の総株主の議決権の百分の五を超える議決権の保有者となった日の後に、前条第一項各号に掲げる事項の変更があった場合(議決権保有割合の変更の場合にあっては、百分の一以上増加し又は減少した場合に限る。)には、内閣府令で定めるところにより、その日から五日以内(保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあっては、内閣府令で定める日以内)に、当該変更に係る報告書(以下この条及び次条において「変更報告書」という。)を内閣総理大臣に提出しなければならない。ただし、議決権保有割合が百分の一以上減少したことによる変更報告書で当該変更報告書に記載された議決権保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、この限りでない。 - 日本法令外国語訳データベースシステム

(c) whose license under Article 3, paragraph (1) was rescinded pursuant to the provision of Article 133 or 134, whose license under Article 185, paragraph (1) was canceled pursuant to the provision of Article 205 or 206, whose license under Article 219, paragraph (1) was canceled pursuant to the provision of Article 231 or 232, whose registration under Article 272, paragraph (1) was canceled pursuant to the provision of Article 272-26, paragraph (1) or Article 272-27 or whose registration under Article 276 or 286 was canceled pursuant to the provision of Article 307, paragraph (1), or against whom a similar type of license or registration under the relevant provision of a foreign law or regulation equivalent to this Act (including any permission or other administrative disposition similar to such license or registration) was canceled in the foreign state concerned, and who had been a director, executive officer, accounting advisor or company auditor, or the Representative Person in Japan (including any similar post) of the company at any time during the 30 (thirty) days prior to the date of the cancellation, without five years having elapsed since the date of such cancellation; 例文帳に追加

ハ 第百三十三条若しくは第百三十四条の規定により第三条第一項の免許を取り消され、第二百五条若しくは第二百六条の規定により第百八十五条第一項の免許を取り消され、第二百三十一条若しくは第二百三十二条の規定により第二百十九条第一項の免許を取り消され、第二百七十二条の二十六第一項若しくは第二百七十二条の二十七の規定により第二百七十二条第一項の登録を取り消され、若しくは第三百七条第一項の規定により第二百七十六条若しくは第二百八十六条の登録を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けている同種類の免許若しくは登録(当該免許又は登録に類する許可その他の行政処分を含む。)を取り消された場合において、その取消しの日前三十日以内にその会社の取締役、執行役、会計参与若しくは監査役又は日本における代表者であった者(これらに類する役職にあった者を含む。)でその取消しの日から五年を経過しない者 - 日本法令外国語訳データベースシステム

(2) Any person that has come to hold voting rights equaling or exceeding the Major Shareholder Threshold in a Small Amount and Short Term Insurance Provider due to any other event than the transactions or acts listed in the items of the preceding paragraph (other than the National Government, etc. set forth in Article 271-10, paragraph (1), the Specified Small Amount and Short Term Insurance Holding Company set forth in Article 272-35, paragraph (2) or the Specified Small Amount and Short Term Insurance Holding Company set forth in Article 272-37, paragraph (2); referred to as "Specified Small Amount and Short Term Insurance Major Shareholder" hereafter in this Article as well as in Article 333) shall take necessary measures for ensuring that it will cease to hold a number of votes equaling or exceeding the Major Shareholder Threshold in the Small Amount and Short Term Insurance Provider by the date which is one year after the last day of the Small Amount and Short Term Insurance Provider's business year in which the event occurred (referred to as "Grace Deadline" hereafter in this paragraph as well as in paragraph (4)); provided, however, that this shall not apply where the Specified Small Amount and Short Term Insurance Major Shareholder has received the approval of the Prime Minister for continuing to hold a number of votes equaling or exceeding the Major Shareholder Threshold in the Small Amount and Short Term Insurance Provider after the Grace Deadline. 例文帳に追加

2 前項各号に掲げる取引又は行為以外の事由により一の少額短期保険業者の主要株主基準値以上の数の議決権の保有者になった者(第二百七十一条の十第一項に規定する国等、第二百七十二条の三十五第二項に規定する特定少額短期持株会社及び第二百七十二条の三十七第二項に規定する少額短期保険持株会社を除く。以下この条及び第三百三十三条において「特定少額短期主要株主」という。)は、当該事由の生じた日の属する当該少額短期保険業者の事業年度の終了の日から一年を経過する日(以下この項及び第四項において「猶予期限日」という。)までに少額短期保険業者の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講じなければならない。ただし、当該特定少額短期主要株主が、猶予期限日後も引き続き少額短期保険業者の主要株主基準値以上の数の議決権の保有者であることについて内閣総理大臣の承認を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5), and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action pursuing the liability of an incorporator, a Director at Incorporation, or a Company Auditor at Incorporation. In this case, the phrase "A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation as set forth in Article 189(2)) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or Preferred Equity Member (meaning a preferred equity member as defined in Article 26 of the Asset Securitization Act) who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or longer)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

4 第九十七条第三項及び会社法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。)(株式会社における責任追及等の訴え)の規定は、発起人、設立時取締役又は設立時監査役の責任を追及する訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き株式を有する株主(第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。)」とあるのは「特定社員又は六箇月(これを下回る期間を定款で定めた場合にあっては、その期間)前から引き続き優先出資を有する優先出資社員(資産流動化法第二十六条に規定する優先出資社員をいう。)」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」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) The provisions of Article 306(3) to (7) inclusive (Election of Inspector on Calling Procedures of Shareholders Meeting), Article 307 (Determination by the Court of the Calling of Shareholders Meeting), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to cases where the petition set forth in the preceding paragraph has been filed. In this case, the term "the Stock Company" in Article 306(4) and (7) of that Act shall be deemed to be replaced with "the Specific Purpose Company," the term "a shareholders meeting" in Article 307(1)(i), (2), and (3) of that Act shall be deemed to be replaced with "a general meeting of members," the term "the shareholders" in Article 307(1)(ii) of that Act shall be deemed to be replaced with "the members," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

2 会社法第三百六条第三項から第七項まで(株主総会の招集手続等に関する検査役の選任)及び第三百七条(裁判所による株主総会招集等の決定)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十四条(第一号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)並びに第八百七十六条(最高裁判所規則)の規定は、前項の申立てがあった場合について準用する。この場合において、同法第三百六条第四項及び第七項中「株式会社」とあるのは「特定目的会社」と、同法第三百七条第一項第一号、第二項及び第三項中「株主総会」とあるのは「社員総会」と、同条第一項第二号中「株主」とあるのは「社員」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) The provisions of Article 358(2), (3), and (5) to (7) inclusive (Election of Inspector of Execution of Inspector), Article 359 (Decision by Court to Call Shareholders Meeting), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rule) of the Companies Act shall apply mutatis mutandis to an inspector where the petition set forth in the preceding paragraph has been filed or to cases where the inspectors report has been given. In this case, the term "the Stock Company" in Article 358(3) and (7) of the Companies Act shall be deemed to be replaced with "the Specific Purpose Company," the term "the shareholders" in Article 358(7) of that Act shall be deemed to be replaced with "members," the term "shareholders meeting" in Article 359(1)(i), (2), and (3) of that Act shall be deemed to be replaced with "general meeting of members," the term "shareholders" in Article 359(1)(ii) of that Act shall be deemed to be replaced with "members," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

2 会社法第三百五十八条第二項、第三項及び第五項から第七項まで(業務の執行に関する検査役の選任)、第三百五十九条(裁判所による株主総会招集等の決定)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十四条(第一号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)並びに第八百七十六条(最高裁判所規則)の規定は、前項の申立てがあった場合の検査役及びその報告があった場合について準用する。この場合において、同法第三百五十八条第三項及び第七項中「株式会社」とあるのは「特定目的会社」と、同項中「株主」とあるのは「社員」と、同法第三百五十九条第一項第一号、第二項及び第三項中「株主総会」とあるのは「社員総会」と、同条第一項第二号中「株主」とあるのは「社員」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 52-4 (1) Notwithstanding the provisions of Article 52-2(1), a Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company (limited to one that has obtained a license set forth in Article 3 or Article 53(1) of the Trust Business Act) or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference Date, where the purpose of holding such voting rights is not for controlling the business activities of the Bank or Bank Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Article) shall be submitted to the Prime Minister stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第五十二条の四 銀行、金融商品取引業者(有価証券関連業を営む者に限る。)、信託会社(信託業法第三条又は第五十三条第一項の免許を受けたものに限る。)その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情をして内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る銀行議決権保有届出書は、第五十二条の二第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Further, the dissemination of false information detrimental to the reputation of another person's business may also constitute an unfair competition (Article 2 Paragraph 1 Item 14 of the same). In a case where the Plaintiffs (the Company (party P1) and its director (party P2)) filed a claim for compensation of damages etc. against the defendant (a Chinese company (party D1) and its agent in Japan (party D2)) on the ground that the D1, which was P1's competitor, indicated on D1's Japanese website as if P1 were an Japanese agent of the D1 and a link was set from D1's website to P1's website. Plaintiff alleged that the aforementioned acts committed by D1 and D2 disparaged P1's reputation and therefore constitute a joint tort. Further, such acts also amounts to unfair competition against P1 as defined in Article 2 Paragraph 1 Item 14 of the Unfair Competition Prevention Act (the "UCPA"). The court partially accepted the Plaintiffs' claim on the ground that D2 had at least provided data and materials for creating D1's website and D2 was also involved not only in creating such website but also in misrepresenting P1 in D1's website, thereby disseminating false information detrimental to the P1's reputation as referred to in Article 2 Paragraph 1 Item 14 of the ULPA. It was held that D1 and D2 are jointly liable to P2 for libel, defamation and infringement of name rights (Osaka District Court, July 26, 2007). 例文帳に追加

このようなリンクを張られた原告らが、上記中国法人及び当該法人の日本の代理店である被告による上記行為は原告らの名誉及び信用を毀損する共同不法行為を構成するとともに、原告会社との関係では不正競争防止法第2条第1項第14号所定の不正競争行為に該当するなどとして、被告に対し、損害賠償等を求めた事案がある。この点、裁判所は、被告が、中国法人において本件ウェブページを作成するに当たり、少なくともそのためのデータや資料を提供するなどして、これに関与していたものであり、ひいては同法人が本件表示行為をするに当たって関与したものと認めるのが相当であり、被告は、本件表示行為について、原告会社との関係で社会的信用を害する虚偽の事実を流布するものであるとして、不正競争防止法第2条第1項第14号の不正競争行為であることを認め、原告個人との関係で名誉・信用毀損、氏名権侵害を認めて、同法人と共同不法行為責任を負うものというべきであるなどとして請求の一部を認めた(大阪地裁平成 19年7月26日判決)。 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-19, paragraph 1 of the Act shall be as follows: (i) the date on which the Incorporation-Type Merger came into effect; (ii) the process of procedures pursuant to the provisions of the following (a) or (b), according to classification listed in said (a) or (b): (a) a Member Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-3, paragraph 5 of the Act; (b) an Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger: the provisions of Article 144-15, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 806, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), Article 144-16, paragraph 1 and paragraph 2 of the Act (limited to the part where Article 808, paragraphs 5 to 7 inclusive of the Company Act are applied mutatis mutandis), and Article 144-10, paragraphs 1 to 5 inclusive of the Act as applied mutatis mutandis pursuant to Article 144-17 of the Act; (iii) matters concerning important rights and obligations which the Incorporated Commodity Exchange Established by an Incorporation-Type Merger inherited from the Commodity Exchange Dissolved in an Incorporation-Type Merger through an Incorporation-Type Merger; (iv) in addition to those listed in the preceding three items, important matters concerning the Incorporation-Type Merger. 例文帳に追加

法第百四十四条の十九第一項の主務省令で定める事項は、次に掲げるものとする。一新設合併の効力が生じた日 二次のイ又はロに掲げる区分に応じ、当該イ又はロに定める規定による手続の経過 イ新設合併消滅会員商品取引所法第百四十四条の三第五項において準用する法第 百二十四条の規定 ロ新設合併消滅株式会社商品取引所法第百四十四条の十五第一項及び第二項(会 社法第八百六条第五項から第七項までを準用する部分に限る。)、法第百四十四条 の十六第一項及び第二項(会社法第八百八条第五項から第七項までを準用する部 分に限る。)並びに法第百四十四条の十七において準用する法第百四十四条の十第 一項から第五項までの規定 三新設合併により新設合併設立株式会社商品取引所が新設合併消滅商品取引所から承 継した重要な権利義務に関する事項 四前三号に掲げるもののほか、新設合併に関する重要な事項 - 経済産業省

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

12 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額(同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の十八第十二項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

12 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額(同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。)がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項(連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合(」とあるのは「減額された場合(租税特別措置法施行令第三十九条の百十八第十二項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項(内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除)に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

A.As for life-assistance measures and employment-related measures to be implemented within this year, for example, we will immediately provide low-interest loans to some people - people who need to pay deposits to rent residences by the end of this year, for example - and provide subsidies to others - to people who have rented company-owned residences at low rates or for free, when they pay settlement money upon moving out after a certain period. 例文帳に追加

答)年内に対応する生活あるいは雇用対策については、例えば年内にどこかの住宅に入りますという時に必要なお金、例えば入る時に敷金なんていうものは低利で融資をさせていただくとか、あるいはしばらく例えば社宅に住んでいただいて、その時には、社宅は基本的に非常に安いか、ただかということでありますけれども、一定の期間住んでいただいて、そこを何カ月後かに出る時に、精算する時に、その精算の時点での補助というような形で、今すぐ住むからお金が要るというものでないものと、それから今すぐ住むから必要なものと両方あるんだろうと思っております。 - 金融庁

例文

I understand that you are seeking my comment on a media report that the TSE may list its stock by the end of this year. However, I am not aware of any announcement made by the TSE in relation to the media report you mentioned. As you know, the Financial Instruments and Exchange Act requires approval by the FSA when the holding company of an exchange seeks to list its stock. When an application for such approval has been filed, the FSA will process the application in an appropriate manner. 例文帳に追加

東証が年内にも株式を上場するという報道があるが如何にということだと思いますが、ご指摘の報道については、東京証券取引所より何ら公表があったとは承知しておりません。金融庁としてのコメントは差し控えさせて頂きます。なお、ご存じのように、金商法では、取引所、または取引所の持ち株会社が発行する株式を上場する場合には、金融庁当局の承認が必要となっておりまして、承認申請がなされた場合には、金融庁として適切な処理で対応してまいりたいというふうに思っております。 - 金融庁




  
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