「credit insurance business」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Article 113 An Insurance Company may credit to the assets on the balance sheet an amount pertaining to its business expenditures for the first five years following the establishment of the Insurance Company as well as any other amount specified by a Cabinet Office Ordinance. In this case, the Insurance Company shall, pursuant to the provisions of its articles of incorporation, amortize the amount thus credited within ten years from the establishment of the Insurance Company. 例文帳に追加

第百十三条　保険会社は、当該保険会社の成立後の最初の五事業年度の事業費に係る金額その他内閣府令で定める金額を、貸借対照表の資産の部に計上することができる。この場合において、当該保険会社は、定款で定めるところにより、当該計上した金額を当該保険会社の成立後十年以内に償却しなければならない。 - 日本法令外国語訳データベースシステム

Article 10 Where five years have elapsed from the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Banking Act revised by the provision of Article 1 (hereinafter referred to as the "Current Banking Act"), the Long-Term Credit Bank Act revised by the provision of Article 2 (hereinafter referred to as the "Current Long-Term Credit Bank Act") and the Insurance Business Act revised by the provision of Article 4 (hereinafter referred to as the "Current Insurance Business Act"), and changing socioeconomic conditions surrounding the banking and Insurance Businesses, among other factors, review the systems pertaining to the bank holding companies prescribed in Article 2, paragraph (13) of the Current Banking Act, the Long Term Credit Bank holding companies prescribed in Article 16-4, paragraph (1) of the Current Long-Term Credit Bank Act and the insurance holding companies prescribed in Article 2, paragraph (16) of the Current Insurance Business Act, and when it finds it necessary, take required measures based on its findings. 例文帳に追加

第十条　政府は、この法律の施行後五年を経過した場合において、第一条の規定による改正後の銀行法（以下「新銀行法」という。）、第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）及び第四条の規定による改正後の保険業法（以下「新保険業法」という。）の施行状況、銀行業及び保険業を取り巻く社会経済情勢の変化等を勘案し、新銀行法第二条第十三項に規定する銀行持株会社、新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社及び新保険業法第二条第十六項に規定する保険持株会社に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

In order to expand SMEs’ use of trade insurance, NEXI maintains arrangements to bear the provision cost of credit information on business partners required when using trade insurance (up to a maximum of three times per company), in effect since October 2008. 例文帳に追加

中小企業の貿易保険の利用者を拡大するため、貿易保険を利用する際に必要な取引先の信用情報の提供について、平成20 年10 月より1 社当たり3 件までを上限として、NEXI がその費用を負担する措置を引き続き講じた。 - 経済産業省

As part of such efforts, I invited the executives of financial institutions to a meeting and requested once again their cooperation in enhancing smooth financing for SMEs.Furthermore, in order to ensure that financial institutions exercise adequate financial intermediary functions in local economies, including the smooth provision of credit to SMEs, through strengthening the capital base of financial institutions by the government's capital participation, I will submit to the Diet later today a bill for amendment of the Act on Special Measures for Strengthening Financial Functions and the Act on Special Measures for Promotion of Organizational Restructuring of Financial Institutions. At the same time, I will submit a bill for amendment of the Insurance Business Act for the purpose of protecting insurance policyholders and maintaining credibility of the insurance industry. I sincerely look forward to your cooperation in reviewing and supporting these bills in a prompt manner. 例文帳に追加

民間金融機関においては、適切かつ積極的な金融仲介機能の発揮が求められます。中小企業金融については、これまでもきめ細かい実態把握に努めるなどの対応をしてきておりますが、先般改めて、金融機関の代表者を集め、金融円滑化に向けた要請を行いました。 - 金融庁

Article 18 (1) With regard to the application of the provisions of the Small and Medium-sized Enterprise Credit Insurance Act (Act No. 264 of 1950) listed in the left-hand column of the following table, to insurance relationships of general insurance prescribed in Article 3, paragraph (1) of the same Act (hereinafter referred to as "general insurance"), unsecured insurance prescribed in Article 3-2, paragraph (1) of the same Act (hereinafter referred to as "unsecured insurance"), or special petty insurance prescribed in Article 3-3, paragraph (1) of the same Act (hereinafter referred to as "special petty insurance"), which pertain to a small and medium-sized business operator who has received a guarantee related to regional industrial clusters (meaning a guarantee of obligation prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1), or Article 3-3, paragraph (1) of the same Act which is related to the funds necessary for an approved business operator establishing new business facilities to take measures for establishing new business facilities in accordance with the approved plan for establishing new business facilities or the funds necessary for an approved business operator making a business innovation to take measures for making a business innovation in accordance with the approved plan for making a business innovation; the same shall apply hereinafter), the terms listed in the middle column of the following table in these provisions shall be deemed to be replaced with the terms listed in the right-hand column of the same table. 例文帳に追加

第十八条　中小企業信用保険法（昭和二十五年法律第二百六十四号）第三条第一項に規定する普通保険（以下「普通保険」という。）、同法第三条の二第一項に規定する無担保保険（以下「無担保保険」という。）又は同法第三条の三第一項に規定する特別小口保険（以下「特別小口保険」という。）の保険関係であって、地域産業集積関連保証（同法第三条第一項、第三条の二第一項又は第三条の三第一項に規定する債務の保証であって、承認企業立地事業者が承認企業立地計画に従って企業立地のための措置を行うために必要な資金に係るもの又は承認事業高度化事業者が承認事業高度化計画に従って事業高度化のための措置を行うために必要な資金に係るものをいう。以下同じ。）を受けた中小企業者に係るものについての次の表の上欄に掲げる同法の規定の適用については、これらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 - 日本法令外国語訳データベースシステム

The Basic Guidelines shall be applied to inspections, etc. conducted by FSA and by Local Finance Bureaus under commission from the FSA Commissioner, under the Banking Law, Long-Term Credit Bank Law, Shinkin Bank Law, Law Concerning Financial Services by Cooperative Unions, Labor Credit Association Law, Agricultural Cooperative Association Law, Fishery Cooperative Law, Norinchukin Bank Law, Law Concerning Concurrent Operation of Trust Business by Financial Institutions, Deposit Insurance Law, Insurance Business Law, Securities and Exchange Law, Law Concerning Foreign Securities Firms, Law Concerning Investment Trusts and Investment Corporations and Law Concerning Investment Advisory Business. 例文帳に追加

本基本指針は、銀行法、長期信用銀行法、信用金庫法、協同組合による金融事業に関する法律、労働金庫法、農業協同組合法、水産業協同組合法、農林中央金庫法、金融機関の信託業務の兼営等に関する法律、預金保険法、保険業法、証券取引法、外国証券業者に関する法律、投資信託及び投資法人に関する法律並びに有価証券に係る投資顧問業の規制等に関する法律に基づき、金融庁及び金融庁長官から委任を受けて財務局が実施する検査等に対して適用する。 - 金融庁

Article 11-2 (1) Financial institutions specified by Cabinet Order as prescribed in Article 21, paragraph (3) of the Act shall be banks, long-term credit banks, credit associations, federations of credit associations, Norinchukin Bank, Shokochukin Bank Limited, insurance corporations (meaning insurance corporations prescribed in Article 2, paragraph (2) of the Insurance Business Act (Act No. 105 of 1995) and foreign insurance corporations, etc. prescribed in paragraph (7) of the said Article) and financial instruments business operators (limited to financial instruments business operators prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act who conduct acts listed in Article 28, paragraph (1), item (i) of the said Act in the course of trade). 例文帳に追加

第十一条の二　法第二十一条第三項に規定する政令で定める金融機関は、銀行、長期信用銀行、信用金庫、信用金庫連合会、農林中央金庫、株式会社商工組合中央金庫、保険会社（保険業法（平成七年法律第百五号）第二条第二項に規定する保険会社及び同条第七項に規定する外国保険会社等をいう。）及び金融商品取引業者（金融商品取引法第二条第九項に規定する金融商品取引業者であつて、同法第二十八条第一項第一号に掲げる行為を業として行う者に限る。）とする。 - 日本法令外国語訳データベースシステム

(3) With regard to special provisions of the Small and Medium-sized Enterprise Credit Insurance Act prescribed in Article 16 of the Former Act for a guarantee related to small and medium-sized enterprise clusters prescribed in paragraph (1) of the same Article, which is applied mutatis mutandis by replacing the terms under Article 27 of the Former Act, that relate to formerly approved small and medium-sized business operators starting up a new business and formerly approved commercial associations, etc. for facilitating a new business start-up, the provisions then in force shall remain applicable. 例文帳に追加

３　旧承認進出中小企業者及び旧承認進出円滑化商工組合等に関する旧法第二十七条において読み替えて準用する旧法第十六条第一項に規定する中小企業集積関連保証についての同条に規定する中小企業信用保険法の特例については、なお従前の例による。 - 日本法令外国語訳データベースシステム

Article 23 Where five years have elapsed after the enforcement of this Act, the Government shall, taking into consideration the status of enforcement of the Current Banking Act, the Current Long-Term Credit Bank Act and the Current Insurance Business Act, and changing socioeconomic conditions surrounding the banking and insurance businesses, among other factors, review the systems pertaining to Bank Major Shareholders as defined in Article 2, paragraph (10) of the Current Banking Act, Long-Term Credit Bank Major Shareholders as defined in Article 16-2-2, paragraph (5) of the Current Long-Term Credit Bank Act and Major Shareholders of Insurance Company as defined in Article 2, paragraph (14) of the Current Insurance Business Act, and when it finds it necessary, take required measures based on its findings. 例文帳に追加

第二十三条　政府は、この法律の施行後五年を経過した場合において、新銀行法、新長期信用銀行法及び新保険業法の施行状況、銀行業及び保険業を取り巻く社会経済情勢の変化等を勘案し、新銀行法第二条第十項に規定する銀行主要株主、新長期信用銀行法第十六条の二の二第五項に規定する長期信用銀行主要株主及び新保険業法第二条第十四項に規定する保険主要株主に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

In relation to the postal business issue, you said that you gave up the idea of raising the upper limit on the payoff scheme (limited deposit insurance) Are you considering any other incentives so that you can obtain the understanding of “shinkin” banks and credit cooperatives on your objective of raising the ceiling on the postal savings amount (per customer)? 例文帳に追加

郵政の関係で、「ペイオフの上限の引上げはしない」というお話でしたけれども、（ゆうちょの）貯金の限度額を引き上げるために信金とか信組の理解を得るのに必要（な）…ペイオフ（引上げ）に代わる措置みたいなのは、今、何か念頭にあるのでしょうか - 金融庁

In view of the sudden outflow of capital and turmoil in financial exchange markets caused by the Asian currency and financial crisis, the East Asian countries are working to stabilize their exchange markets and establish independent financial policies while restricting the movement of funds in and out of the region. Issues include the lack of liquidity in stock and credit markets, the undeveloped insurance market, the absence of a legal system dealing with securitization matters such as bankruptcy remote50 and perfection51, and the difficulty of ascertaining the credit capability of business partners due to a lack of uniform credit information, which limits the provision of credit between companies.例文帳に追加

東アジア各国は、アジア通貨・金融危機における急激な資本流出と金融為替市場の混乱を踏まえ、国内外の資金移動を制限しつつ、為替相場の安定化・金融政策の自立化を模索している状況であり、課題としては株式・債権市場の流動性が限定的であること、保険マーケットが未発達であること、倒産隔離・真性譲渡等の証券化に係る法制が未整備であること、統一的な信用情報の不足等の問題から取引先の信用力を把握することが困難であるため企業間信用が限定的であること等が指摘されている。 - 経済産業省

This is a tax measure to allow enterprises that meet certain requirements, including having at least five ordinary employees (two in the case of SMEs) covered by employment insurance and achieving job growth of at least 10% in each business year beginning in the period between April 1, 2011, and March 31, 2014, to receive a tax credit worth ¥200,000 per extra employee insured under employment insurance. 例文帳に追加

2011年4 月1日から2014 年3 月31 日までの期間内に始まる各事業年度において、雇用保険の一般被雇用者数が5人（中小企業者等は2 人。）以上、かつ、10％以上増加等の要件を満たす企業に対し、増加した雇用保険の一般被保険者1 人当たり20万円を税額控除することができる税制措置である。 - 経済産業省

(Note 1) "Financial Holding Company" means a holding company which falls under one or more of the following categories of holding companies: "Bank Holding Company" set forth in Article 2, paragraph 13 of the Banking Law; "Long-term Credit Bank Holding Company" set forth in Article 16-4 of the Long-term Credit Bank Law; "Insurance Holding Company" set forth in Article 2, paragraph 16 of the Insurance Business Law or a holding company owning, as its subsidiary, a securities firm set forth in Article 59, paragraph 1 of the Securities and Exchange Law (a holding company set forth in Article 9, paragraph 5, item 1 of the Law relating to Prohibition of Private Monopoly and Methods of Preserving Fair Trade; hereinafter referred to as a "Securities Holding Company" ) and which owns, as its subsidiaries, financial institutions engaged in more than one type of the following businesses: banks (including long-term credit banks), insurance companies, securities firms, etc. (securities firms, securities investment advisers and investment trust management companies). 例文帳に追加

（注１）「金融持株会社」とは、銀行法第２条第１３項に定める「銀行持株会社」、長期信用銀行法１６条の４に定める「長期信用銀行持株会社」、保険業法第２条第１６項に定める「保険持株会社」、又は証券取引法第５９条第１項に定める証券会社を子会社とする持株会社（私的独占の禁止及び公正取引の確保に関する法律第９条第５項第１号に規定する持株会社。以下「証券持株会社」という。）の複数に該当する持株会社又はこれらのいずれかであって、銀行（長期信用銀行含む）、保険会社、証券会社等（証券会社、証券投資顧問業者又は投資信託委託業者）のうち、２以上の異なる業態の金融機関を子会社とする会社をいう。 - 金融庁

(3) With regard to special provisions of the Small and Medium-sized Enterprise Credit Insurance Act prescribed in Article 16 of the Former Act for a guarantee related to industrial clusters for fundamental technology prescribed in paragraph (1) of the same Article that relate to formerly approved small and medium-sized business operators making an innovation, etc. and formerly approved commercial associations, etc. for facilitating innovation, etc., the provisions then in force shall remain applicable. 例文帳に追加

３　旧承認高度化等中小企業者及び旧承認高度化等円滑化商工組合等に関する旧法第十六条第一項に規定する基盤的技術産業集積関連保証についての同条に規定する中小企業信用保険法の特例については、なお従前の例による。 - 日本法令外国語訳データベースシステム

Although differences in institutions and conditions make generalizations difficult, the Law Concerning Special Exceptions to the Civil Code Concerning Requirements for Opposition to Transfer of Receivables was partially amended and the Trust Business Law was amended in fiscal 2004, and the necessary procedures are being pursued to expand the coverage of the credit insurance system to include trust companies.例文帳に追加

制度や環境の違いがあり、一概にはいえないが、日本においても近時、2004年度に債権譲渡の対抗要件に関する民法の特例等に関する法律の一部改正や信託業法の改正が53行われており、さらには信託会社を信用補完制度の対象とするべく、必要な手続きを進めているところである。 - 経済産業省

(i) Valuation of Monetary Claims, etc. as at the end of the business years that started prior to the enforcement of the amending provisions listed in the proviso to Article 1 of the Supplementary Provisions with regard to the Norinchukin Bank, the Shoko Chukin Bank, Agricultural Cooperative Associations and Federations of Agricultural Cooperatives, Fisheries Cooperative Associations, Federations of Fisheries Cooperatives, Fish Processors' Cooperative Associations and Federations of Fish Processors' Cooperatives, Credit Cooperatives and Federations of Credit Cooperatives, Shipowners Mutual Insurance Cooperatives, Shinkin Banks and Federations of Shinkin Banks, and Labor Banks and Federations of Labor Banks; 例文帳に追加

一　農林中央金庫、商工組合中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会、船主相互保険組合、信用金庫及び信用金庫連合会並びに労働金庫及び労働金庫連合会についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度終了の日における金銭債権等の評価 - 日本法令外国語訳データベースシステム

(1) The financial institutions specified by an ordinance of the competent ministry set forth in Article 103, paragraph 7 of the Act (hereinafter referred to as a “Bank, etc.” in this Article) shall be as follows: (i) a bank; (ii) a credit cooperative association; (iii) a credit association (shinkin bank); (iv) the Agricultural and Forestry Central Bank (Norinchukin Bank) or the Central Cooperative Bank for Commerce and Industry (Shoko Chukin Bank); (v) an agricultural cooperative association or the Federation of Agricultural Cooperative Associations, either of which can accept deposits or savings commercially; (vi) a trust company (limited to a person who is approved by the prime minister for carrying out business pertaining to obligation guarantees based on the provisions of Article 21, paragraph 2 of the Trust Act and Trust Business Act [Act No. 154 of 2004]); (vii) an insurance company. 例文帳に追加

１ 法第百三条第七項の主務省令で定める金融機関（以下この条において「銀行等」とい う。）は、次に掲げるものとする。 一銀行 二信用協同組合 三信用金庫 四農林中央金庫及び商工組合中央金庫 五業として預金又は貯金の受入れをすることができる農業協同組合及び農業協同組合 連合会 六信託会社（信託業法（平成十六年法律第百五十四号）第二十一条第二項の規定に基 づき、債務の保証に関する業務を行うことについて内閣総理大臣の承認を受けた者に 限る。） 七保険会社 - 経済産業省

What do you think of this plan, which has drawn strong opposition from industry? The FSA (Financial Services Agency) has until now been involved in this matter through the review of the regulation on the scope of business activities in which insurance companies are permitted to engage. Could you tell me how the FSA will be involved in the establishment of the emissions credit trading market, which I think must be tackled as a most important task from now on, as well as describe the agency's current involvement in it? 例文帳に追加

産業界ではかなり反発も強い問題でありますけれども、大臣はどのように受け止められているのかというのが一点と、併せて金融庁としてはこれまで銀行、保険会社の業務範囲規制の見直しという形でこの問題に関わってきたと思うのですけれども、今後、その市場創設が最大のミッションとなると思うのですが、既に取り組んでいることも含めて今後の対応をお聞きしたいと思います。 - 金融庁

Article 2 With regard to matters described in audit reports to be prepared for the financial years that ended prior to the enforcement of this Act, the provisions then in force shall remain applicable. The same shall apply to matters described in audit reports to be prepared for the business years that ended prior to the enforcement of this Act with regard to the Norinchukin Bank, Agricultural Cooperative Associations and Federations of Agricultural Cooperatives, Fisheries Cooperative Associations, Federations of Fisheries Cooperatives, Fish Processors' Cooperative Associations and Federations of Fish Processors' Cooperatives, Credit Cooperatives and Federations of Credit Cooperatives (referring to federations of cooperatives that carry on the business set forth in Article 9-9, paragraph (1), item (i) of the Act on the Cooperative Associations of Small and Medium Enterprises, etc. (Act No. 181 of 1949); the same shall apply in the following Article), Shinkin Banks and Federations of Shinkin Banks, Labor Banks and Federations of Labor Banks, and Mutual Companies (referring to Mutual Companies as defined in Article 2, paragraph (5) of the Insurance Business Act; the same shall apply in the following Article). 例文帳に追加

第二条　この法律の施行前に終了した営業年度について作成すべき監査報告書の記載事項に関しては、なお従前の例による。農林中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号の事業を行う協同組合連合会をいう。次条において同じ。）、信用金庫及び信用金庫連合会、労働金庫及び労働金庫連合会並びに相互会社（保険業法第二条第五項に規定する相互会社をいう。次条において同じ。）についての、この法律の施行前に終了した事業年度について作成すべき監査報告書の記載事項に関しても、同様とする。 - 日本法令外国語訳データベースシステム

(2) NEDO shall separate its accounting for transitional functions related to promoting specific business activities (limited to the appropriation for the expenses necessary to perform said transitional functions, of an amount equivalent to the capital contributions from the investment account of the Special Account for the Fiscal Investment and Loan Program as listed in Article 4, paragraph (15), item (ii) of the Supplementary Provisions of the Act to Repeal the Small and Medium Sized Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) that are deemed to have been contributed to NEDO pursuant to the provisions of said paragraph; the same shall apply in paragraph (1) of the following Article) from other accounting, and shall prepare a special account (hereinafter referred to as the "account for transitional functions related to promoting specific business activities") for orderly disposition. 例文帳に追加

２　機構は、特定事業活動等促進経過業務（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）附則第四条第十五項の規定により機構に対し出資されたものとされた同項第二号に掲げる財政投融資特別会計の投資勘定からの出資金の額に相当する金額をこれに必要な費用に充てるものに限る。次条第一項において同じ。）に係る経理については、その他の経理と区分し、特別の勘定（以下「特定事業活動等促進経過勘定」という。）を設けて整理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

Regarding Shinkin banks and credit cooperatives, their central organizations will carry out business restructuring in 10 years' time, including capital measures. When restructuring cannot be carried out successfully in any way, Deposit Insurance Corporation may provide funds on a case-by-case basis. It is very unusual that a law like this will be created from the beginning. This is a very extraordinary financial law, and we may call it a special law intended to save the Tohoku region, so the government and the FSA will do everything possible to support the region. 例文帳に追加

それから信金・信組は10年経てば、中央機関が資本の整理を含む事業の再構築を行いますけれども、どうしてもうまくいかない場合は、ケース・バイ・ケースでございますけれども、場合によっては預金保険機構の金を出していいという、これは皆さん方がよく、金融のご専門家でございますから、法律を作るときからこんな法律をつくることは滅多にないわけですが、それを見ても非常にこれは異例中の異例の金融に関する立法だと思っておりますので、言うなれば東北救済特例法案だと、こういうふうにも思っておりますから、しっかり国を挙げて、金融庁を挙げて応援をしていきたいというふうに思っております。 - 金融庁

(i) a person who has been sentenced to a fine or a severer punishment for the violation of the provisions of this Section or the provisions of Article 955(1) as applied mutatis mutandis pursuant to Article 92(5) of the Agricultural Cooperatives Act (Act No. 132 of 1947), Article 34-20(6) of the Certified Public Accountants Act, Article 121(5) of the Fisheries Cooperatives Act (Act No. 242 of 1948), Article 33(7) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 20 of the Export Fisheries Promotion Act (Act No. 154 of 1954) and Article 5-23(3) and Article 47(2) of the Act on Organizations of Small and Medium Sized Enterprises (Act No. 185 of 1957)), Article30-28(6) of the Attorneys Act (Act No. 205 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 43(3) of that Act), Article 55(3) of the Ship Owners' Mutual Insurance Union Act (Act No. 177 of 1950), Article 45-2(6) of the Judicial Scrivener Act (Act No. 197 of 1950), Article 40-2(6) of the Land and House Investigator Act (Act No. 228 of 1950), Article 11(9) of the Commodity Exchange Act (Act No. 239 of 1950), Article 13-20-2(6) of the Administrative Scrivener Act (Act No. 4 of 1951), Article 48-2(3) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951) (including the cases where it is applied mutatis mutandis pursuant to Article 49-13(2) and (3) and Article 59 of that Act) and Article 186-2(4) of that Act, Article 48-19-2(6) of the Certified Public Tax Accountant Act (including the cases where it is applied mutatis mutandis pursuant to Article 49-12(3) of that Act), Article 87-4(4) of the Shinkin Bank Act (Act No. 238 of 1951), Article 15(6) of the Export and Import Transaction Act (Act No. 299 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 19-6 of that Act), Article 55(5) of the Loan Security Act for Small and Medium Sized Fishery Industry (Act No. 346 of 1952), Article 91-4(4) of the Labor Bank Act (Act No. 227 of 1953), Article 9(7) of the Act on Research and Development Partnership concerning Mining and Manufacturing Technology (Act No. 81 of 1961), Article 48-3(5) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) (including the cases where it is applied mutatis mutandis pursuant to Article 48-9(7) of that Act), Article 25-23-2(6) of the Act on Public Consultants on Social and Labor Insurance (Act No. 89 of 1968), Article 23(6) of the Act on Foreign Securities Brokers (Act No. 5 of 1971), Article 8-2(5) of the Forestry Partnership Act (Act No. 36 of 1978), Article 49-2(2) of the Banking Act, Article 84(7) of the Financial Instruments and Exchange Act (Act No. 77 of 1988), Article 67-2 and Article 217(3) of the Insurance Business Act (Act No. 105 of 1995), Article 194(4) and Article 288(3) of the Act on Securitization of Assets (Act No. 105 of 1998), Article 53-2(6) of the Patent Attorney Act (Act No. 49 of 2000), Article 96-2(4) of the Norinchukin Bank Act (Act No. 93 of 2001) and Article 57(6) of the Trust Business Act (hereinafter collectively referred to as the "Electronic Public Notice Related Provisions" in this Section) or the violation of an order based on the provisions this Section and where two years have yet to elapse from the day on which the execution of the sentence has been completed or the sentence has become no longer applicable; 例文帳に追加

一　この節の規定若しくは農業協同組合法（昭和二十二年法律第百三十二号）第九十二条第五項、公認会計士法第三十四条の二十第六項、水産業協同組合法（昭和二十三年法律第二百四十二号）第百二十一条第五項、中小企業等協同組合法（昭和二十四年法律第百八十一号）第三十三条第七項（輸出水産業の振興に関する法律（昭和二十九年法律第百五十四号）第二十条並びに中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十三第三項及び第四十七条第二項において準用する場合を含む。）、弁護士法（昭和二十四年法律第二百五号）第三十条の二十八第六項（同法第四十三条第三項において準用する場合を含む。）、船主相互保険組合法（昭和二十五年法律第百七十七号）第五十五条第三項、司法書士法（昭和二十五年法律第百九十七号）第四十五条の二第六項、土地家屋調査士法（昭和二十五年法律第二百二十八号）第四十条の二第六項、商品取引所法（昭和二十五年法律第二百三十九号）第十一条第九項、行政書士法（昭和二十六年法律第四号）第十三条の二十の二第六項、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第四十八条の二第三項（同法第四十九条の十三第二項及び第三項並びに第五十九条において準用する場合を含む。）及び第百八十六条の二第四項、税理士法第四十八条の十九の二第六項（同法第四十九条の十二第三項において準用する場合を含む。）、信用金庫法（昭和二十六年法律第二百三十八号）第八十七条の四第四項、輸出入取引法（昭和二十七年法律第二百九十九号）第十五条第六項（同法第十九条の六において準用する場合を含む。）、中小漁業融資保証法（昭和二十七年法律第三百四十六号）第五十五条第五項、労働金庫法（昭和二十八年法律第二百二十七号）第九十一条の四第四項、鉱工業技術研究組合法（昭和三十六年法律第八十一号）第九条第七項、農業信用保証保険法（昭和三十六年法律第二百四号）第四十八条の三第五項（同法第四十八条の九第七項において準用する場合を含む。）、社会保険労務士法（昭和四十三年法律第八十九号）第二十五条の二十三の二第六項、外国証券業者に関する法律（昭和四十六年法律第五号）第二十三条第六項、森林組合法（昭和五十三年法律第三十六号）第八条の二第五項、銀行法第四十九条の二第二項、金融先物取引法（昭和六十三年法律第七十七号）第八十四条第七項、保険業法（平成七年法律第百五号）第六十七条の二及び第二百十七条第三項、資産の流動化に関する法律（平成十年法律第百五号）第百九十四条第四項及び第二百八十八条第三項、弁理士法（平成十二年法律第四十九号）第五十三条の二第六項、農林中央金庫法（平成十三年法律第九十三号）第九十六条の二第四項並びに信託業法第五十七条第六項（以下この節において「電子公告関係規定」と総称する。）において準用する第九百五十五条第一項の規定又はこの節の規定に基づく命令に違反し、罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなった日から二年を経過しない者 - 日本法令外国語訳データベースシステム

Notwithstanding the provisions of paragraph 2 of this Article, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by the Government of that other Contracting State, apolitical subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that Government; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraphs (a) or (b) of paragraph 1 of Article 9 of this Convention; (d) the interest is beneficially owned by a pension fund or pension scheme that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund or pension scheme; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう 関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金又は年金計画であって、当該利子が、当該年金基金又は年金計画が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution wholly owned by that other Contracting State; (c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank (including an investment bank); (ii) an insurance company; (iii) a registered securities dealer; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 percent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50percent of the assets of the enterprise consist of debt-claims against persons that do not have with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9; (d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or (e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a part of the sale on credit by a resident of that other Contracting State of equipment or merchandise. 例文帳に追加

２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国が全面的に所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行（投資銀行を含む。)(ii)保険会社(iii)登録を受けた証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場における債券の発行又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該居住者と第九条１(a)又は(b)にいう関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備又は物品の販売の一環として生ずる債権に関して支払われる場合 - 財務省

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: a) the interest is beneficially owned by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; b) the interest is beneficially owned by a resident of that other Contracting State with respect to debt-claims guaranteed, insured or indirectly financed by the Government of that other Contracting State, a political subdivision or local authority thereof, or the central bank of that other Contracting State or any institution owned by that Government; c) the interest is beneficially owned by a resident of that other Contracting State that is either: (i) a bank; (ii) an insurance company; (iii) a securities company; or (iv) any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph a) or b) of paragraph 1 of Article 9; d) the interest is beneficially owned by a pension fund that is a resident of that other Contracting State, provided that such interest is not derived from the carrying on of a business, directly or indirectly, by such pension fund; or e) the interest is beneficially owned by a resident of that other Contracting State and paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other Contracting State of any equipment, merchandise or service. 例文帳に追加

３ ２の規定にかかわらず、一方の締約国内において生ずる利子であって、次のいずれかの場合に該当するものについては、他方の締約国においてのみ租税を課することができる。(a)当該利子の受益者が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関である場合(b)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の政府、当該他方の締約国の地方政府若しくは地方公共団体、当該他方の締約国の中央銀行又は当該他方の締約国の政府が所有する機関によって保証された債権、これらによって保険の引受けが行われた債権又はこれらによる間接融資に係る債権に関して支払われる場合(c)当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合(i)銀行(ii)保険会社(iii)証券会社(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの(d)当該利子の受益者が当該他方の締約国の居住者である年金基金であって、当該利子が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合(e)当該利子の受益者が当該他方の締約国の居住者であって、当該利子が、当該他方の締約国の居住者により行われる信用供与による設備、物品の販売又は役務の提供の結果として生ずる債権に関して支払われる場合 - 財務省