「contribution」に関連した英語例文の一覧と使い方(55ページ目) - Weblio英語例文検索

(2) With respect to the land which is acquired and continuously held by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, no special land holding taxes shall be imposed on the land which was acquired by the Company under the provisions of Article 3 paragraph (8) of the Supplementary Provisions of the Former Act (limited to the land acquired by Nippon Telegraph and Telephone Public Corporation before dissolution in accordance with the provisions of Article 4 paragraph (1) of the Supplementary Provisions of the Former Act prior to January 1, 1969 (with respect to the land located in Okinawa Prefecture, limited to the land acquired prior to April 1, 1972)). 例文帳に追加

２　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る土地で承継会社が引き続き保有する土地のうち、旧法附則第三条第八項の規定により会社が取得したもの（旧法附則第四条第一項の規定による解散前の日本電信電話公社が昭和四十四年一月一日（沖縄県の区域内に所在する土地については、昭和四十七年四月一日）前に取得したものに限る。）に対しては、土地に対して課する特別土地保有税を課することができない。 - 日本法令外国語訳データベースシステム

(f) “period of coverage” means,as regards Japan,a period of contributions under the legislationof Japan concerning the Japanese pension systemsspecified in paragraph 1(a)(i) to (v) of Article2, and any other period taken into account underthat legislation for establishing entitlement tobenefits,however, a period which shall be taken intoaccount, for the purpose of establishingentitlement to benefits under that legislation,pursuant to other agreements on social securitycomparable with this Agreement shall not beincluded,as regards Hungary,periods of contribution payment and any otherperiods which are considered as the periods ofcontribution payment by the legislation ofHungary ;例文帳に追加

(f)3日本国については、日本国の法令のうち次条１ からまでに掲げる日本国の年金制度に関するも(a)(i)(v)のによる保険料納付期間及び給付を受ける権利の確立に際して当該法令に基づき考慮されるその他の期間　。ただし、社会保障に関する他の協定であってこの協定と同種のものにより、当該法令による給付を受ける権利を確立するために考慮することとされた期間は、含めない　。ハンガリーについては、ハンガリーの法令による保険料納付期間及び保険料納付期間とみなされるその他のもの「給付」とは、次のものをいう　。 - 厚生労働省

A Partner agrees to make contributions to the Partnership pursuant to the provisions of paragraphs (3) to (7) of this Article, up to the amount obtained by multiplying its Number of Partnership Units specified in Exhibit 1 attached hereto by the amount of one unit of contribution prescribed in the preceding paragraph. [The General Partner shall maintain its Number of Partnership Units such that it is equal to [__]% or more of the aggregate Number of Partnership Units held by all of the Limited Partners. If the Number of Partnership Units held by the General Partner falls below such ratio, the General Partner shall increase its Number of Partnership Units by increasing its Capital Commitment pursuant to Article 36.] 例文帳に追加

組合員は、本契約添付別紙1 に記載された当該組合員の出資口数に前項に規定する出資一口の金額を乗じた額を上限額として、本条第3 項から第7 項までの規定に基づき本組合に出資することを約する。［無限責任組合員は、自らの出資口数が総有限責任組合員の出資口数の合計の［ ］%以上になるよう維持するものとし、自らの出資口数が当該割合を下回ることとなる場合は、第36条に従い出資約束金額を増額させることにより自らの出資口数を増加させるものとする。］ - 経済産業省

4. I would like to reemphasize that the results in individual negotiating areas are extremely important in order to promote growth of the developing countries. Without the expansion of trade in goods which covers more than 80% of world trade, there will be no economic growth. Without the healthy development in the service sector, which covers more than half of the employment in most, if not all, developing countries, there could be no healthy and balanced development. The abuse of anti-dumping measures could also obstruct growth of the developing countries. Efforts to overcome these issues are indeed the central contribution of the WTO Round to the world, and we must not forget that. 例文帳に追加

４．これら各交渉分野での交渉成果が、途上国の経済成長の促進にとって極めて重要な意味を持つことを改めて強調したい。世界貿易の８割を占めるモノの貿易の拡大なくしては、一国の経済発展はなく、また、途上国経済においてすら過半を占めるサービス分野の健全な成長なくしても、一国経済の健全な発展はあり得ない。アンチダンピングの濫用もまた途上国の成長を阻害しうるもの。このような諸々の課題の克服することこそが、ＷＴＯラウンドの中心的な貢献であることを忘れてはならない。 - 経済産業省

(2) For the purpose of applying the provisions of Article 272-2, paragraph (1) and Article 272-4, paragraph (1) of the New Insurance Business Act to the juridical person in the preceding paragraph, the term "the amount of capital or the total amount of funds" in Article 272-2, paragraph (1), item (ii) of the New Insurance Business Act shall be deemed to be replaced with "the amount of contribution or the total amount of funds," the term "directors and company auditors (or, in a company with Committees, directors and executive officers)" in item (iii) of the same paragraph shall be deemed to be replaced with "officers," the term "whose capital or total funds" in Article 272-4, paragraph (1), item (ii) of the New Insurance Business Act shall be deemed to be replaced with "whose contribution or total funds," the term "Stock Company, etc." shall be deemed to be replaced with "juridical person," the term "Stock Company, etc." in the provisions of items (iii) to (viii) inclusive of the same paragraph shall be deemed to be replaced with "juridical person," the term "any other business than the businesses set forth in the proviso to Article 272-11, paragraph (2) to be specified by a Cabinet Office Ordinance, or." and the term "Stock Company, etc." in item (ix) of the same paragraph shall be deemed to be replaced with "any other business that" and "juridical person," respectively; the term "directors, executive officers, accounting advisers or company auditors" and "Stock Company, etc." in item (x) of the same paragraph shall be deemed to be replaced with "officers" and "juridical person," respectively, and the term "Stock Company, etc." in item (xi) of the same paragraph shall be deemed to be replaced with "juridical person." 例文帳に追加

２　前項の法人に対する新保険業法第二百七十二条の二第一項及び第二百七十二条の四第一項の規定の適用については、新保険業法第二百七十二条の二第一項第二号中「資本金の額又は基金の総額」とあるのは「出資の額又は基金の総額」と、同項第三号中「取締役及び監査役（委員会設置会社にあっては、取締役及び執行役）」とあるのは「役員」と、新保険業法第二百七十二条の四第一項第二号中「資本金の額又は基金の総額」とあるのは「出資の額又は基金の総額」と、「株式会社等」とあるのは「法人」と、同項第三号から第八号までの規定中「株式会社等」とあるのは「法人」と、同項第九号中「他に行う業務が第二百七十二条の十一第二項ただし書に規定する内閣府令で定める業務以外の業務である株式会社等又は当該他に行う」とあるのは「他に行う」と、「認められる株式会社等」とあるのは「認められる法人」と、同項第十号中「取締役、執行役、会計参与又は監査役」とあるのは「役員」と、「株式会社等」とあるのは「法人」と、同項第十一号中「株式会社等」とあるのは「法人」とする。 - 日本法令外国語訳データベースシステム

(a) Those made by the worker during the currency of a contract or in the course of labor or service relations the entire or partial purpose of which is the conduct of inventive activity shall belong to the employer. However, the employer shall provide the worker with adequate compensation if the personal contribution of the latter to the invention or the economic value or importance thereof goes beyond the explicit or implicit object of the contract or labor or service relations. In the absence of agreement between the parties, the amount of the compensation shall be fixed by the judge specialized in civil matters according the rules of the most summary jurisdiction.例文帳に追加

(a) 契約の履行として又は発明を目的の全部若しくは一部分とする労務又はサービス関係の過程で従業者によってなされた発明は当該従業者の使用者に属する。ただし，従業者による発明への寄与度又は発明の経済的価値若しくは重要性が当該の契約若しくは労務又はサービス関係の明示若しくは黙示の目的の価値を超える場合は，使用者は発明を行った従業者に十分な報酬を与えなければならない。当該従業者と使用者の間に合意が存在しない場合は，報酬の額は最略式手続の規則に従い民事専門裁判官が決定する。 - 特許庁

Provide greater clarity to countries at the start of the process about the possible consequences for their programs, including in terms of official financing, of any failure to secure the necessary contribution from private creditors on terms consistent with a sustainable medium-term payments profile. Such consequences could include the need for a program revision to provide for additional adjustment by the country concerned or the option of reduced official financing, or, conversely, a decision by the IMF to lend into arrears if a country has suspended payments while seeking to work cooperatively and in good faith with its private creditors and is meeting other program requirements. 例文帳に追加

各国に対して、中期的に維持可能な支払プロファイルと整合的な条件による、民間債権者からの必要な貢献を確保できない場合について、公的融資の条件も含め、プログラムに対して起こり得る結果について、手続き開始の時点においてより明確に示すべきである。このような結果には、当該国による追加的な調整をもたらすプログラム修正の必要性、または、公的融資の削減の選択肢、あるいは、逆に、ある国が、プログラムの他の要件を満たしている一方で、民間債権者と協力的かつ誠実に作業しようと努めている間支払いを一時停止している場合、ＩＭＦによる債務履行遅滞国に対する融資を、含み得る。 - 財務省

i) Another juridical person or an organization which is not a juridical person and which appoints a representative or an administrator (referred to as the "Juridical Person" in this Article) where the total number of voting rights held by the applicant on the applicant's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of the applicant or persons who agree to exercise their voting rights in the same manner as the intent of the applicant due to having a close relationship with the applicant in terms of contribution, personnel affairs, funds, technology, transactions or other matters, accounting for one-third or more of the voting rights of said other Juridical Person (including cases where the applicant does not hold any voting rights on the applicant's own account 例文帳に追加

一　申請者が自己の計算において所有している議決権と申請者と出資、人事、資金、技術、取引等において緊密な関係があることにより申請者の意思と同一の内容の議決権を行使すると認められる者及び申請者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、他の法人又は法人でない団体で代表者又は管理人の定めのあるもの（以下この条において「法人等」という。）の議決権の三分の一以上を占めている場合（申請者が自己の計算において議決権を所有していない場合を含む。）における当該他の法人等 - 日本法令外国語訳データベースシステム

(2) With regard to a business cooperative or a minor business cooperative which is already a specified mutual aid association (limited to one engaged in the activities of reinsurance or retrocession) prescribed in Article 9-2, paragraph (7) of the New Cooperatives Act or a federation of cooperatives which is already a specified federation of mutual aid associations (limited to one engaged in the activities of reinsurance or retrocession) prescribed in Article 9-2, paragraph (4) of the New Cooperatives Act at the time of the enforcement of this Act whose total amount of contribution is less than thirty million yen, the provisions of Article 25, paragraph (2) of the New Cooperatives Act shall not apply until the day on which five years have elapsed from the enforcement date. 例文帳に追加

２　この法律の施行の際現に新協同組合法第九条の二第七項に規定する特定共済組合（再共済又は再再共済の事業を行うものに限る。）に該当する事業協同組合若しくは事業協同小組合又は新協同組合法第九条の九第四項に規定する（再共済又は再再共済の事業を行うものに限る。）に該当する協同組合連合会であってその出資の総額が三千万円に満たないものについては、新協同組合法第二十五条第二項の規定は、施行日から起算して五年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム

(3) In addition to cases prescribed in the preceding two paragraphs, the Minister of Economy, Trade and Industry may impose, pursuant to the provisions of Cabinet Order, on a person who intends to export specific kinds of goods or to export goods to the specified regions or a person who intends to export goods through specified transaction the obligation to obtain approval, to the extent necessary to maintain equilibrium of the international balance of trade, to achieve the sound development of foreign trade and the national economy, to sincerely fulfill obligations under the treaties and other international agreements Japan has signed, to make Japan's contribution to international efforts for achieving international peace, or to implement a cabinet decision set forth in Article 10, paragraph 1. 例文帳に追加

３　経済産業大臣は、前二項に定める場合のほか、特定の種類の若しくは特定の地域を仕向地とする貨物を輸出しようとする者又は特定の取引により貨物を輸出しようとする者に対し、国際収支の均衡の維持のため、外国貿易及び国民経済の健全な発展のため、我が国が締結した条約その他の国際約束を誠実に履行するため、国際平和のための国際的な努力に我が国として寄与するため、又は第十条第一項の閣議決定を実施するために必要な範囲内で、政令で定めるところにより、承認を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

(3) In applying the Administrative Case Litigation Act (Act No. 139 of 1962) to the exercise of authority set forth in this Act, the exercise of authority by delegation set forth in the provisions of Article 45-2, the exercise of authority set forth in the Public Water Body Reclamation Act and the Utilization of Land for Public Use Managed by Public Entities Act under the Management of Public Entities pursuant to the provisions of Article 58 paragraph (2), the exercise of authority pertaining to the collection of the contribution set forth in the provisions of the Enterprise Rationalization Promotion Act or the Environmental Pollution Control Expense Sharing Act and the petition pertaining to the application of the Administrative Execution by Proxy Act, the chairman of the board of directors of a port authority shall be deemed as an administrative agency. 例文帳に追加

３　この法律による職権の行使、第四十五条の二の規定による委任に基づく職権の行使、第五十八条第二項の規定に基づく公有水面埋立法による職権の行使及び公共団体の管理する公共用土地物件の使用に関する法律による職権の行使、企業合理化促進法又は公害防止事業費事業者負担法の規定による負担金の徴収に関する職権の行使並びに行政代執行法の適用に関する訴えに関する行政事件訴訟法（昭和三十七年法律第百三十九号）の適用については、港務局の委員会の委員長は、行政庁とみなす。 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for the said foreign affiliated transaction by a consolidated corporation set forth in Article 68-88(1) of the Act or a foreign affiliated person prescribed in the said paragraph who is related to the said consolidated corporation, is to be attributed to the said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to the said income 例文帳に追加

一　国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft 例文帳に追加

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft; 例文帳に追加

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(3) The rate of an insurance premium as set forth in the preceding paragraph shall be determined in order to be able to maintain fiscal balance of revenue and expenses approximated through three years in consideration of the estimated amount of disbursements necessary for Insurance Benefits calculated based on the prospective volume, etc., of the Service Covered by Long-Term Care Benefits, etc., as prescribed in a Municipal Insured Long-Term Care Service Plan, the estimated amount of disbursements necessary for payment of a Fiscal Stability Fund contribution, the approximate amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of Article 147, paragraph (1), item (ii), and estimated amount of disbursements necessary for Community Support Projects and Health Care and Welfare Projects, the distribution of income of the Primary Insured Person group and said prospective amount, and the amount of national treasury impositions, etc. 例文帳に追加

３　前項の保険料率は、市町村介護保険事業計画に定める介護給付等対象サービスの見込量等に基づいて算定した保険給付に要する費用の予想額、財政安定化基金拠出金の納付に要する費用の予想額、第百四十七条第一項第二号の規定による都道府県からの借入金の償還に要する費用の予定額並びに地域支援事業及び保健福祉事業に要する費用の予定額、第一号被保険者の所得の分布状況及びその見通し並びに国庫負担等の額等に照らし、おおむね三年を通じ財政の均衡を保つことができるものでなければならない。 - 日本法令外国語訳データベースシステム

This section introduces specific efforts, represented by the East Asian Economic Partnership led by the Comprehensive Economic Partnership of East Asia (East Asia EPA/CEPEA), which is based on an economic partnership agreement among16 countries (ASEAN pus 6), namely the 10 ASEAN member states, and Japan, China, South Korea, India, Australia and New Zealand. The East Asian Economic Partnership aims for the active promotion of East Asian economic integration. This section also introduces the Economic Research Institute for ASEAN and East Asia (ERIA), which provides intellectual contribution through research and policy proposals on the common challenges in the region as a first step toward the creation of an international organization serving as an East Asian version of the Organization for Economic Co-operation and Development (OECD); and the Asia Pacific Economic Cooperation (APEC), which is a regional framework comprising 21 countries/regions in the Asia Pacific region, including the United States and China.例文帳に追加

ここでは、東アジア経済統合を積極的に推進するための、ASEAN10か国に日本、中国、韓国、インド、豪州、ニュージーランドを加えた計16 か国（ASEAN＋6）での経済連携協定たる東アジア包括的経済連携（東アジアEPA・CEPEA）を中心とする東アジアの経済連携、東アジア版OECDのような国際的体制の構築に向けた第一歩として、地域共通の課題に研究・政策提言を通じて知的貢献を行う東アジア・ASEAN経済研究センター（ERIA）、米国や中国を含むアジア太平洋の21 の国・地域から構成され地域枠組みであるアジア太平洋経済協力（APEC）について紹介する。 - 経済産業省

Article 16 (1) When the competent minister finds it necessary for sincerely fulfilling obligations under the treaties and other international agreements which Japan has signed or when he/she finds it particularly necessary for making Japan's contribution to international efforts for achieving international peace, or when a cabinet decision set forth in Article 10, paragraph 1 has been made, he/she may impose, pursuant to the provisions of Cabinet Order, on a resident or non-resident who intends to make payment from Japan to a foreign state or a resident who intends to make payment, etc. to a non-resident, the obligation to obtain permission for the payment or payment, etc., except where the payment, etc. is payment, etc. pertaining to a transaction or act for which the obligation to obtain permission or approval is imposed from the same standpoint as the above. 例文帳に追加

第十六条　主務大臣は、我が国が締結した条約その他の国際約束を誠実に履行するため必要があると認めるとき、国際平和のための国際的な努力に我が国として寄与するため特に必要があると認めるとき又は第十条第一項の閣議決定が行われたときは、当該支払等が、これらと同一の見地から許可又は承認を受ける義務を課した取引又は行為に係る支払等である場合を除き、政令で定めるところにより、本邦から外国へ向けた支払をしようとする居住者若しくは非居住者又は非居住者との間で支払等をしようとする居住者に対し、当該支払又は支払等について、許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

Article 21 (1) When the Minister of Finance finds that if capital transactions (excluding those falling under specified capital transactions prescribed in Article 24, paragraph 1) by a resident or non-resident are conducted without any restrictions, it will cause a situation that prevents Japan from sincerely fulfilling obligations under treaties and other international agreements Japan has signed or from making its contribution to international efforts for achieving international peace, which will make it difficult to achieve the purpose of this Act, or when a cabinet decision set forth in Article 10, paragraph 1 has been made, he/she may impose, pursuant to the provisions of Cabinet Order, on a resident or non-resident who intends to commit the capital transactions, the obligation to obtain permission for implementation of the capital transactions. 例文帳に追加

第二十一条　財務大臣は、居住者又は非居住者による資本取引（第二十四条第一項に規定する特定資本取引に該当するものを除く。）が何らの制限なしに行われた場合には、我が国が締結した条約その他の国際約束を誠実に履行することを妨げ、若しくは国際平和のための国際的な努力に我が国として寄与することを妨げることとなる事態を生じ、この法律の目的を達成することが困難になると認めるとき又は第十条第一項の閣議決定が行われたときは、政令で定めるところにより、当該資本取引を行おうとする居住者又は非居住者に対し、当該資本取引を行うことについて、許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加

四　法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加

四　法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

(v) the acts which are listed in Article 2, paragraph (8), item (vi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person engaged in a Type II Financial Instruments Services and whose amount of stated capital or total amount of contribution is 50 million yen or more; hereinafter the same shall apply in this item) conducts the acts listed in item (i), paragraph (6) of that Article at the time of the public offering or private placement of the rights listed in item (v), paragraph (2) of that Article (limited to the rights under a Silent Partnership Contract (limited to those of which the proprietor is a stock company all of whose issued shares are held by said Financial Instruments Specialist), for which the Business Subject to Investment pertaining to said rights is a business to make goods or articles such as machines available for use); 例文帳に追加

五　法第二条第八項第六号に掲げる行為のうち、金融商品取引業者（第二種金融商品取引業を行う法人であって、資本金の額又は出資の総額が五千万円以上であるものに限る。以下この号において同じ。）が、同条第二項第五号に掲げる権利（匿名組合契約（当該匿名組合契約の営業者が当該金融商品取引業者によりその発行済株式の全部を所有されている株式会社であるものに限る。）に基づく権利のうち、当該権利に係る出資対象事業が機械類その他の物品又は物件を使用させる業務であるものに限る。）の募集又は私募に際し、同条第六項第一号に掲げるものを行う行為 - 日本法令外国語訳データベースシステム

Article 98 (1) When a Recycling Deposit, etc. (including interest; the same shall apply hereinafter in this article) managed by a Deposit Management Entity (hereinafter referred to as the "Specified Recycling Deposit, etc.") shall fall under any of the following items, the Deposit Management Entity may make a contribution with approval from the competent minister as specified by Cabinet Order on the condition that the Specified Recycling Deposit , etc. is allocated as an expense required for implementation of the Deposit Management Business or allocated as a expense required for the business of Article 106, Item 2 to Item 5 for the Designated Recycling Organization, or on the condition that the Specified Recycling Deposit, etc. is allocated as a expense required for the information management business prescribed in Article 114 for an Information Management Entity. 例文帳に追加

第九十八条　資金管理法人は、その管理する再資源化預託金等（その利息を含む。以下この条において同じ。）のうちに、次の各号のいずれかに該当するもの（以下「特定再資源化預託金等」という。）があるときは、政令で定めるところにより、主務大臣の承認を受けて、当該特定再資源化預託金等をその資金管理業務の実施に要する費用に充て、又は指定再資源化機関に対し第百六条第二号から第五号までの業務に要する費用に充てることを条件として、若しくは情報管理センターに対し第百十四条に規定する情報管理業務に要する費用に充てることを条件として出えんすることができる。 - 日本法令外国語訳データベースシステム

5 .With regard to the calculation of the amount ofbenefits under the Japanese pension systems for employeesin accordance with paragraphs 2 and 3 of this Article, ifthe person entitled to the benefits possesses periods ofcoverage under two or more such pension systems, theperiods of contribution under the pension system from whichsuch benefits will be paid referred to in paragraph 2 ofthis Article or the periods of coverage under the Japanesepension systems for employees referred to in paragraph 3 ofthis Article shall be the sum of the periods of coverageunder all such pension systems .例文帳に追加

）に規定する期間と重複しない日本国の法令による保険料納付期間(b)(a)障害が認定された日の属する月又は死亡した日の翌日の属する月の前月がに規定する期間前にある(c)(a)12場合には、に規定する期間と重複しないインドの法令による保険期間(b)５ ２及び３の規定による日本国の被用者年金制度の下での給付の額の計算に関しては、当該給付を受ける権利を有する者が二以上の日本国の被用者年金制度における保険期間を有する場合には、２に規定する当該給付が支給される年金制度における保険料納付期間又は３に規定する日本国の被用者年金制度における保険期間は、当該二以上の日本国の被用者年金制度における保険期間を合算した期間とする　。 - 厚生労働省

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

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

viii) The name, address and the proportion of voting rights held by the main voting rights holder(s) (the main voting rights holder means a particular person whose total number of voting rights held on the person's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of said person or persons who agree to exercise their voting rights in the same manner as the intent of said person due to a close relationship with said person in terms of contribution, personnel affairs, funds, technology, transactions or other matters accounting for one-tenth or more of the voting rights of the applicant (including cases where said particular person does not hold any voting rights on the person's own account); the same shall apply in Article 12, paragraph 1, item 5) of the applicant (excluding individuals 例文帳に追加

八　申請者（個人を除く。）の主要議決権所有者（特定の者が自己の計算において所有している議決権と当該特定の者と出資、人事、資金、技術、取引等において緊密な関係があることにより当該特定の者の意思と同一の内容の議決権を行使すると認められる者及び当該特定の者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、申請者の議決権の十分の一以上を占めている場合（当該特定の者が自己の計算において議決権を所有していない場合を含む。）における当該特定の者をいう。第十二条第一項第五号において同じ。）の氏名又は名称、住所及び所有する議決権の割合 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph Article 39-16(5)(i) or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加

四　法第六十八条の九十第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等（法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る第三十九条の十六第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated 例文帳に追加

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated. 例文帳に追加

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(4) With respect to the land which is acquired and continuously held by the Company as a result of the contribution-in-kind by the Public Corporation under the provisions of Article 3 paragraph (8) of the Supplementary Provisions (limited to the land which the Public Corporation acquired during the period from January 1, 1969 (with respect to the land located in Okinawa Prefecture, from April 1, 1972) to March 31, 1982), no special land holding taxes shall be imposed on the land other than those which are located in "urbanized areas" as stipulated in Article 7 paragraph (1) of the City Planning Act (Act No. 100 of 1968) as of January 1 of the year during which the Company is required to pay the tax by self-assessment under the provisions of Article 599 paragraph (1) of the Local Taxes Act if more than ten years have elapsed since the Public Corporation acquired said land. 例文帳に追加

４　会社の取得した附則第三条第八項の規定により公社が行う出資に係る土地で会社が引き続き保有する土地（公社が昭和四十四年一月一日（沖縄県の区域内に所在する土地については、昭和四十七年四月一日）から昭和五十七年三月三十一日までの間に取得したものに限る。）のうち、地方税法第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において、都市計画法（昭和四十三年法律第百号）第七条第一項に規定する市街化区域内に所在する土地以外の土地であり、かつ、公社が当該土地を取得した日以後十年を経過しているものに対しては、土地に対して課する特別土地保有税を課することができない。 - 日本法令外国語訳データベースシステム

As I made yesterday's speech in English, my explanations may have been insufficient in some respects. We are now making final adjustments in preparation for the submission of our requests regarding the tax system related to securities investment at the end of August. Probably, our requests will include several items, such as the enhancement of the defined contribution pension scheme and the 401K plan. One major pillar will be the preferential treatment for elderly people that you mentioned -- a reduced tax rate applicable to investments made by elderly people or the introduction of a tax-free bracket -- and another pillar will be a special measure intended to foster small-lot investors through a preferential treatment, which may be called the Japanese version of the ISA (Individual Savings Account).I think that it is very important to not only provide preferential treatment for elderly people but also foster a broad base of ordinary investors. 例文帳に追加

昨日は英語で講演しましたので、十分説明できていなかった点もあるかと思いますが、今まさにこの証券税制につきまして、8月末の要望に向けて最終的な調整を行っているところでありまして、おそらく、確定拠出型年金、401k制度の充実であったり、いくつかの項目が出てまいりますが、大きな柱としましては、今言いました高齢者の投資の税率の軽減なり、非課税の制度の導入の問題、それからもう一つは、小口投資家の育成のための優遇措置・特例措置、言ってみますと、日本版のISA（個人貯蓄口座制度）といったことが二つ目の柱になってくると、そういうふうに考えておりまして、単に高齢者優遇だけではなく、広く一般の投資家を育てていくということも非常に重要な観点だと、こんなふうに思っているところであります。 - 金融庁

Article 10-2 When the amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the total amount of expenses actually required for recycling falls below the amount calculated, pursuant to the provision of the ordinance of competent ministry, as the total amount of expenses prospected to be required for recycling, a designated juridical person (meaning designated juridical person prescribed in Article 21, paragraph 1; the same shall apply in Article 14 and Article 15, paragraph 1) or a recognized designated manufacturer/user (meaning recognized designated manufacturer/user prescribed in Article 16, paragraph 1), which that has received delivery of waste containers and packaging that conform to the specified sorting standards from a municipal government, shall pay to the municipal government, out of the amount corresponding to difference in expenses, the money of the amount calculated pursuant to the provision of the ordinance of the competent ministry by taking into consideration the degree of contribution to rationalization of recycling by each municipal government, pursuant to the provision of the ordinance of the competent ministry. 例文帳に追加

第十条の二　市町村から特定分別基準適合物の引渡しを受けた指定法人（第二十一条第一項に規定する指定法人をいう。第十四条及び第十五条第一項において同じ。）又は認定特定事業者（第十六条第一項に規定する認定特定事業者をいう。）は、その再商品化に現に要した費用の総額として主務省令で定めるところにより算定される額が再商品化に要すると見込まれた費用の総額として主務省令で定めるところにより算定される額を下回るときは、その差額に相当する額のうち、各市町村の再商品化の合理化に寄与する程度を勘案して主務省令で定めるところにより算定される額の金銭を、主務省令で定めるところにより、当該各市町村に対して支払わなければならない。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(6) The provisions of Article 64 (Certificate of Deposit of Paid Monies) of the Companies Act shall apply mutatis mutandis to a Bank, etc. handling Performance of Contribution as set forth in paragraph (4), and the provisions of Article 211 (Restrictions on Invalidation or Rescission of Subscription) of that Act shall apply mutatis mutandis to Preferred Equity for Subscription. In this case, the term "Article 57(1)" in Article 64(1) of the Companies Act shall be deemed to be replaced with "Article 39(1) of the Asset Securitization Act," the term "incorporators" in Article 64(1) of the Companies Act shall be deemed to be replaced with "directors," the phrase "Stock Company after formation" in paragraph (2) of that Article shall be deemed to be replaced with "Specific Purpose Company," the term "Article 205" in Article 211(1) of the Companies Act shall be deemed to be replaced with "Article 41(2) of the Asset Securitization Act," the term "Article 209" in Article 211(2) of the Companies Act shall be deemed to be replaced with "Article 42(2) of the Asset Securitization Act," the term "shareholder" in Article 211(2) of the Companies Act shall be deemed to be replaced with "Preferred Equity Member," and the term "shares" in that paragraph shall be deemed to be replaced with "Preferred Equity." 例文帳に追加

６　会社法第六十四条（払込金の保管証明）の規定は第四項の出資の履行を取り扱う銀行等について、同法第二百十一条（引受けの無効又は取消しの制限）の規定は募集優先出資について、それぞれ準用する。この場合において、同法第六十四条第一項中「第五十七条第一項」とあるのは「資産流動化法第三十九条第一項」と、「発起人」とあるのは「取締役」と、同条第二項中「成立後の株式会社」とあるのは「特定目的会社」と、同法第二百十一条第一項中「第二百五条」とあるのは「資産流動化法第四十一条第二項」と、同条第二項中「第二百九条」とあるのは「資産流動化法第四十二条第二項」と、「株主」とあるのは「優先出資社員」と、「株式」とあるのは「優先出資」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

As you just mentioned, many major banks posted a substantial increase in earnings for the April-June quarter. The financial results of all major banks and other financial institutions for the quarter ended June 30, 2010 became available to the public by last Friday, on July 30. As pointed out just now, the financial results of major banks for the quarter ended June 30 released to the public recently revealed that their gross financial margin—which, as you know, is the profit margin—decreased, whereas market-related revenue such as proceeds from selling and purchasing of government bonds and other such financial instruments increased, while service revenue such as sales commission of investment trusts recovered. In addition, credit-related expenses decreased, as relatively few large-scale corporate bankruptcies during the April-June quarter brought about the decrease in the allowance for doubtful accounts, write-offs and so forth. I believe these factors made a positive contribution, and by and large, resulted in an increase in net income on a year-on-year basis. 例文帳に追加

今ご指摘のように、主要行の4-6月期の決算、実は多くの大幅増益となったということでございますが、主要行等の平成22年度の6月期決算は先週の金曜日でございますが、7月30日までに出揃ったところでございますが、今もご指摘のように今般公表された主要行の6月期決算では、資金利益が落ち込む一方、これはご存じのように利ざやですね、落ち込む一方、投資信託の販売手数料など、役務収益が回復している中、国債等の売買といった市場関連収益の増加のほか、与信関連費用が減少したことにより、これはご存じのように大型の会社の倒産というのが比較的この期（4-6月期）少なかったし、まあ、そういったこともございまして、それからそういったことの貸倒引当金、それから償却等が減りましたので、そんなことがプラスに働いたのではないかと思っておりますけれども、最終的な利益は前年同月比ではおおむね増収となりました。 - 金融庁

(4) When the competent minister finds that if service transactions between a resident and a non-resident (excluding those pertaining to Specified Technology prescribed in paragraph 1, item 1 and those which fall under the conclusion of a technology introduction contract, etc. prescribed in Article 30, paragraph 1) or transactions related to the buying and selling of goods involving the movement of goods between foreign states (excluding those prescribed in paragraph 1, item 2) (hereinafter referred to as the "Service Transactions, etc.") are conducted without any restrictions, it will cause a situation that prevents Japan from sincerely fulfilling obligations under the treaties and other international agreements it has signed or from making its contribution to international efforts for achieving international peace, which will make it difficult to achieve the purpose of this Act, or when a cabinet decision set forth in Article 10, paragraph 1 has been made, he/she may impose, pursuant to the provisions of Cabinet Order, on a resident who intends to conduct the Service Transactions, etc., the obligation to obtain permission for the implementation of the Service Transactions, etc. 例文帳に追加

４　主務大臣は、居住者が非居住者との間で行う役務取引（第一項第一号に規定する特定技術に係るもの及び第三十条第一項に規定する技術導入契約の締結等に該当するものを除く。）又は外国相互間の貨物の移動を伴う貨物の売買に関する取引（第一項第二号に規定するものを除く。）（以下「役務取引等」という。）が何らの制限なしに行われた場合には、我が国が締結した条約その他の国際約束を誠実に履行することを妨げ、若しくは国際平和のための国際的な努力に我が国として寄与することを妨げることとなる事態を生じ、この法律の目的を達成することが困難になると認めるとき又は第十条第一項の閣議決定が行われたときは、政令で定めるところにより、当該役務取引等を行おうとする居住者に対し、当該役務取引等を行うことについて、許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

Article 56-6 (1) The Minister of Land, Infrastructure, Transport and Tourism shall, by serving a written demand designating a deadline for the payment, demand a party who fails to pay their contribution by the due date pertaining to the disposition pursuant to the provisions of Article 43-5 paragraph (1) (limited to those pertaining to the Minister of Land, Infrastructure, Transport and Tourism), the disposition pursuant to the provisions of Article 43-2, Article 43-3 paragraph (1) or Article 43-4 paragraph (1), which apply mutatis mutandis to Article 43-9 paragraph (2), the disposition pursuant to the provisions of Article 8 paragraph (2) of the Enterprise Rationalization Promotion Act which apply mutatis mutandis to Article 43-10, the disposition concerning Port and Harbor Works, pursuant to the provisions of paragraph (4) of the same Article or the disposition pursuant to Article 56-4 paragraph (8) (limited to those pertaining to the Minister of Land, Infrastructure, Transport and Tourism). In this case, the deadline to be specified in the written demand shall be a date more than twenty (20) days from the day when the written demand is issued. 例文帳に追加

第五十六条の六　第四十三条の五第一項の規定に基づく処分（国土交通大臣に係るものに限る。）、第四十三条の九第二項において準用する第四十三条の二、第四十三条の三第一項若しくは第四十三条の四第一項の規定に基づく処分、第四十三条の十において準用する企業合理化促進法第八条第二項の規定に基づく処分、同条第四項の規定に基づく港湾工事に係る処分又は第五十六条の四第八項の規定に基づく処分（国土交通大臣に係るものに限る。）により納付すべき負担金をその納期限までに納付しない者がある場合においては、国土交通大臣は、督促状によって納付すべき期限を指定して督促しなければならない。この場合において、督促状により指定すべき期限は、督促状を発する日から起算して二十日以上経過した日でなければならない。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Article 16 Articles 668 (joint ownership of partnership assets), 669 (responsibility of persons delaying in making cash contribution), 671 though 674 (mutatis mutandis application of provisions for entrustment, resignation or removal of an executor of business, partners' right of inspection of the state of business and assets and proportion in respect of distribution of profits and losses to partners), 676 (restriction on disposal of equity interest by partners and prohibition of split of partnership assets), 677 (prohibition of set-off by debtors to the partnership), 680 (expulsion), 681 (return of equity interest to withdrawing partners), 683 (request for dissolution by partners), 684 (non-retroactiveness of effect of termination), 687 (resignation or removal of partner liquidators) and 688 (authority of liquidators and method of distribution of remaining assets) of the Civil Code (Act No. 89 of 1896) shall apply mutatis mutandis with respect to a Partnership. 例文帳に追加

第十六条　組合については、民法（明治二十九年法律第八十九号）第六百六十八条（組合財産の共有）、第六百六十九条（金銭出資遅滞者の責任）、第六百七十一条から第六百七十四条まで（委任の規定の準用、業務執行者の辞任又は解任、組合員の業務及び財産の状況の検査権並びに組合員の損益分配の割合）、第六百七十六条（組合員の持分処分の制限及び組合財産分割の禁止）、第六百七十七条（組合債務者の相殺の禁止）、第六百八十条（除名）、第六百八十一条（脱退組合員の持分の払戻し）、第六百八十三条（組合員の解散請求）、第六百八十四条（解除の効力の不そ及）、第六百八十七条（組合員である清算人の辞任又は解任）及び第六百八十八条（清算人の職務権限及び残余財産の分割方法）の規定を準用する。 - 日本法令外国語訳データベースシステム

(1) At the end of each business year, with respect to gains and losses resulting from the business of the Partnership, (i) the following shall be allocated to each Partner who participates in each respective Portfolio Investment in proportion to its Percentage Interest concerning such Portfolio Investment: (a) gains and losses resulting from a disposition of such Portfolio Investment, (b) expenses related to such Portfolio Investment and (c) other gains and losses attributable to such Portfolio Investment; and (ii) gains and losses that are not attributable to any Portfolio Investment shall be allocated to each Partner in proportion to its Capital Commitment (or, in the case of management fees as set forth in Article 33(2)(iii), its Capital Contribution); provided, however, that, if such allocation would result in the Interest Amount of any Limited Partner being less than zero (the Interest Amount calculated without application of this proviso clause is hereinafter referred to as the “Provisional Interest Amount”), the Interest Amount of such Limited Partner shall be zero and all excess losses shall be allocated to the General Partner. 例文帳に追加

1. 各事業年度末において、本組合の事業に関する損益については、(ⅰ)各ポートフォリオ投資の処分からの損益、各ポートフォリオ投資に係る費用その他各ポートフォリオ投資に帰せられる損益は当該各ポートフォリオ投資に参加した各組合員の当該各ポートフォリオ投資に係る対象持分割合に応じて各組合員に帰属し、(ⅱ)いずれのポートフォリオ投資にも帰せられない損益は各組合員の出資約束金額（但し、第33 条第2 項第③号に規定する管理報酬については出資履行金額）の割合に応じて各組合員に帰属するものとする。但し、これによりいずれかの有限責任組合員の持分金額が零を下回ることとなる場合（かかる本項但書きを適用せずに計算した持分金額を「仮持分金額」という。）には、当該有限責任組合員の持分金額は零とし、当該零を下回る部分に相当する損失は全て無限責任組合員に帰属するものとする。 - 経済産業省

(4) When an insurance administrator, director, accounting advisor, company auditor or executive officer of a Stock Company, an acting director, accounting advisor, company auditor or executive officer of a Stock Company who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, any person who shall carry out the duties of a temporary director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer who has been appointed pursuant to the provision of Article 346, paragraph (2), Article 351, paragraph (2), or Article 401, paragraph (3) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 403, paragraph (3) and Article 420, paragraph (3)) or inspector, or any person who shall be the director, accounting advisor, company auditor or executive officer of a Mutual Company, in the case of an Entity Conversion from a Stock Company into a Mutual Company, regarding the acceptance of the total amount of funds or payment pertaining to the contribution of funds, has made a false statement or has concealed any fact from the Policyholders meeting or General Meeting of Policyholders, the same punishment as in the preceding paragraph shall apply. 例文帳に追加

４　株式会社が相互会社となる組織変更をする場合において、株式会社の保険管理人、取締役、会計参与、監査役、執行役、民事保全法第五十六条に規定する仮処分命令により選任された株式会社の取締役、会計参与、監査役若しくは執行役の職務を代行する者、会社法第三百四十六条第二項、第三百五十一条第二項若しくは第四百一条第三項（同法第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定により選任された一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者若しくは検査役又は相互会社の取締役、会計参与、監査役若しくは執行役となるべき者が、基金の総額の引受け若しくは基金の拠出に係る払込みについて、保険契約者総会又は保険契約者総代会に対して虚偽の申述を行い、又は事実を隠ぺいしたときも、前項と同様とする。 - 日本法令外国語訳データベースシステム

Article 148 (1) A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides an ordinance based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), shall be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same shall apply in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Funds contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article). 例文帳に追加

第百四十八条　市町村は、介護保険の財政の安定化を図るため、その介護保険に関する特別会計において負担する費用のうち介護給付及び予防給付に要する費用（第四十三条第三項、第四十四条第六項、第四十五条第六項、第五十五条第三項、第五十六条第六項又は第五十七条第六項の規定に基づき条例を定めている市町村に係る当該介護給付及び予防給付に要する費用については、当該条例による措置が講じられないものとして政令で定めるところにより算定した当該介護給付及び予防給付に要する費用とする。次項において同じ。）、地域支援事業に要する費用、財政安定化基金拠出金の納付に要する費用並びに基金事業借入金の償還に要する費用の財源について、政令で定めるところにより、他の市町村と共同して、調整保険料率に基づき、市町村相互間において調整する事業（以下この条及び次条において「市町村相互財政安定化事業」という。）を行うことができる。 - 日本法令外国語訳データベースシステム

(ix) Investment in Investment Partnership, Etc. (meaning an Investment LPS, or a partnership formed by a partnership agreement as prescribed in Article 667(1) of the Civil Code (Act No. 89 of 1896) by virtue of promises to carry on the investment business, or similar organizations located in a foreign country, with the same to apply hereafter) and investment based on Anonymous Partnership Agreements having an Investment Manager as a party (hereinafter collectively referred to in this item as "Capital Investment, Etc. in Investment Partnership") where the ratio of the amount of said Capital Investment, Etc. in Investment Partnership in any one Investment Partnership, Etc. or Investment Manager to the total amount of capital contribution by all the partners in the Investment LPS (if the partners' capital investment, commitment (the maximum amount that each partner has promised to invest, and likewise hereafter in this item) is stipulated in the Partnership Agreement, the total of such amounts) does not exceed the ratio prescribed by Cabinet Order (excluding Capital Investment, Etc. in Investment Partnership described in (a) and (b) below (referred to as "Specified Capital Investment, Etc. in Investment Partnership" in item (xi)-b, below)): 例文帳に追加

九　投資組合等（投資事業有限責任組合若しくは民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約で投資事業を営むことを約するものによって成立する組合又は外国に所在するこれらの組合に類似する団体をいう。以下同じ。）に対する出資及び投資営業者を相手方とする匿名組合契約に基づく出資（以下この号において「投資組合向け出資等」と総称する。）であって、一の投資組合等又は投資営業者に対する投資組合向け出資等の価額の投資事業有限責任組合の総組合員の出資の総額（組合契約において各組合員の出資予定額（各組合員が出資することを約した上限額をいう。以下この号において同じ。）が定められている場合にあっては、総組合員の出資予定額の合計額）に対する割合が政令で定める割合を超えない範囲内において行うもの（次に掲げる投資組合向け出資等（第十一号ロにおいて「特定投資組合向け出資等」という。）を除く。） - 日本法令外国語訳データベースシステム