「deeming」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

2) The amount of the compensation pension advance lump sum payment for surviving family shall be an amount specified by an Ordinance of the Ministry of Health, Labour and Welfare, up to the limit of the amount equivalent to 1,000 days of the basic daily benefit amount (in cases where a claim set forth in the preceding paragraph is made in or after August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amount equivalent to the basic daily benefit amount to be obtained by deeming said compensation pension advance lump sum payment for surviving family to be a lump sum compensation for surviving family and applying the provision of Article 8-4 thereto. 例文帳に追加

２　遺族補償年金前払一時金の額は、給付基礎日額（算定事由発生日の属する年度の翌々年度の八月以後に前項の請求があつた場合にあつては、当該遺族補償年金前払一時金を遺族補償一時金とみなして第八条の四の規定を適用したときに得られる給付基礎日額に相当する額）の千日分に相当する額を限度として厚生労働省令で定める額とする。 - 日本法令外国語訳データベースシステム

(2) In cases where a Futures Commission Merchant (which means the Futures Commission Merchant prescribed in Article 2, paragraph (18) of the New Commodity Exchange Act) has, prior to the enforcement of this Act, given an explanation in accordance with the provisions of Article 218, paragraph (1) of the New Commodity Exchange Act with regard to matters equivalent to the matters prescribed in Article 217, paragraph (1) of the New Commodity Exchange Act, the provisions of the New Commodity Exchange Act shall apply by deeming said explanation as those given pursuant to the provisions of Article 218, paragraph (1) of the same Act. 例文帳に追加

２　商品取引員（新商品取引所法第二条第十八項に規定する商品取引員をいう。）が、この法律の施行前に新商品取引所法第二百十七条第一項に規定する事項に相当する事項について新商品取引所法第二百十八条第一項の規定の例により説明を行った場合には、当該説明を同項の規定により行った説明とみなして、新商品取引所法の規定を適用する。 - 日本法令外国語訳データベースシステム

a) The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that the said affiliated foreign company has paid the said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a)2. of the preceding item 例文帳に追加

イ　当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。） - 日本法令外国語訳データベースシステム

(4) Where the same issues of shares which a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns contain both the parent corporation's shares managed in a domestic business and other shares, when acts listed in the items of paragraph (2) have been conducted, the provisions of the said paragraph shall be applied by deeming that the said acts were first conducted with regard to the said parent corporation's shares managed in a domestic business among the same issues of shares pertaining to the said acts. 例文帳に追加

４　法第百四十一条第一号から第三号までに掲げる外国法人の有する同一銘柄の株式のうちに国内事業管理親法人株式と国内事業管理親法人株式以外の株式とがある場合において、これらの株式につき第二項各号に掲げる行為が行われたときは、当該行為に係る同一銘柄の株式のうち、まず、当該国内事業管理親法人株式につき当該行為が行われたものとして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(2) Except what is prescribed in the next paragraph, with regard to the Inward Direct Investment, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act, for which the period in which the inward direct investment, etc. prescribed in Article 26, paragraph 4 of the Old Act has not actually expired at the time of enforcement of this Act and which falls under the inward direct investment, etc. that shall be notified pursuant to the provision of Article 27, paragraph 1 of the New Act, the provisions of the New Act shall apply deeming that a notification pursuant to the provision of the said paragraph has been given as of the date of the notification. With regard to the Inward Direct Investment, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act, for which the period in which the inward direct investment, etc. shall not be made has been extended pursuant to the provision of Article 27, paragraph 1 or 3 of the Old Act and for which the period has not actually expired at the time of enforcement of this Act, the provisions of the New Act shall apply deeming that a notification pursuant to the provision of Article 27, paragraph 1 of the New Act has been given as of the date of the notification and that the period for which the inward direct investment, etc. shall not be made has been extended pursuant to the provision of paragraph 3 or 6 of the said article. 例文帳に追加

２　次項に定めるものを除き、この法律の施行の際現に旧法第二十六条第四項に規定する対内直接投資等を行ってはならない期間が満了していない旧法の規定による届出に係る対内直接投資等で新法第二十七条第一項の規定により届け出なければならない対内直接投資等に該当するものについては当該届出がされた日において同項の規定による届出がされたものと、旧法第二十七条第一項又は第三項の規定により対内直接投資等を行ってはならない期間が延長された旧法の規定による届出に係る対内直接投資等でこの法律の施行の際現にその期間が満了していないものについては当該届出がされた日において新法第二十七条第一項の規定による届出がされ、同条第三項又は第六項の規定により対内直接投資等を行ってはならない期間が延長されたものとみなして、新法の規定を適用する。 - 日本法令外国語訳データベースシステム

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

(2) When a case has been transferred pursuant to the provision of the preceding paragraph, the provisions of the Incorporated Administrative Agency etc. Information Disclosure Act shall be applied to the transferred case by deeming the Administrative Documents to be the Corporate Documents prescribed in Article 2, paragraph 2 of the Incorporated Administrative Agency, etc. Information Disclosure Act, held by the Incorporated Administrative Agency, etc. which has received the transfer; and deeming the Disclosure Request to be the Disclosure Request prescribed in Article 4, paragraph 1 of the Incorporated Administrative Agency, etc. Information Disclosure Act, submitted to the Incorporated Administrative Agency, etc. which has received the transfer, In this case, the terms "Article 4, paragraph 2" in Article 10, paragraph 1 of the Incorporated Administrative Agency, etc. Information Disclosure Act shall be deemed to be replaced with "Article 4, paragraph 2 of the Act on Access to Information Held by Administrative Organs (Act No. 42 of 1999)"; and the terms "The person who makes a Disclosure Request and the person who obtains the disclosure of Corporate Documents," "shall pay respectively" and "a fee for the Disclosure Request and a fee" in Article 17, paragraph 1 of the Incorporated Administrative Agency, etc. Information Disclosure Act shall be deemed to be replaced respectively with "The person who obtains the disclosure of Corporate Documents," "shall pay" and "a fee". 例文帳に追加

２　前項の規定により事案が移送されたときは、当該事案については、行政文書を移送を受けた独立行政法人等が保有する独立行政法人等情報公開法第二条第二項に規定する法人文書と、開示請求を移送を受けた独立行政法人等に対する独立行政法人等情報公開法第四条第一項に規定する開示請求とみなして、独立行政法人等情報公開法の規定を適用する。この場合において、独立行政法人等情報公開法第十条第一項中「第四条第二項」とあるのは「行政機関の保有する情報の公開に関する法律（平成十一年法律第四十二号）第四条第二項」と、独立行政法人等情報公開法第十七条第一項中「開示請求をする者又は法人文書」とあるのは「法人文書」と、「により、それぞれ」とあるのは「により」と、「開示請求に係る手数料又は開示」とあるのは「開示」とする。 - 日本法令外国語訳データベースシステム

(b) when there are Temporary Financial Statements, etc. (which means Temporary Financial Statements, etc. set forth in Article 2, paragraph (3), item (xiii) of the Ordinance for Enforcement of the Companies Act; the same shall apply hereinafter) as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an Temporary Account Closing Day (which means an extraordinary closing day prescribed in Article 441, paragraph (1) of the Companies Act; the same shall apply hereinafter) (in the case where there are two or more Temporary Account Closing Days, the last one), the contents of said Temporary Financial Statements, etc.; 例文帳に追加

ロ　最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社商品取引所の成立の日。ハにおいて同じ。）後の日を臨時決算日（会社法第四百四十一条第一項に規定する臨時決算日をいう。以下同じ。）（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等（会社法施行規則第二条第三項第十三号の臨時計算書類等をいう。以下同じ。）があるときは、当該臨時計算書類等の内容 - 日本法令外国語訳データベースシステム

(h) when a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice, or when a Consumer Protection Fund that is the agent for a beneficiary of a trust judges it is necessary for the smooth repayment of said Futures Commission Merchant's debts pertaining to the return of the customer's assets to a Transaction Customer, the beneficiary rights to the principal pertaining to the Trust Contract shall be executed by said Consumer Protection Fund for all Transaction Customers in a lump sum. In this case, it shall not preclude the termination of said Trust Contract deeming that its purpose has been attained; 例文帳に追加

チ　信託契約に係る元本の受益権の行使は、商品取引員が通知商品取引員に該当することとなった場合その他受益者代理人である委託者保護基金が当該商品取引員の有する取引委託者に対する委託者資産の返還に係る債務の円滑な弁済のために必要と判断した場合に、当該委託者保護基金がすべての取引委託者について一括して行使するものであること。この場合において、当該信託契約は、その目的を達成したものとして終了することを妨げない。 - 日本法令外国語訳データベースシステム

(2) In mutual aid contracts concluded pursuant to the provisions of item (iii) of the preceding paragraph for covering damages that may be caused to property by a fire or by any of the mutual aid incidents when collectively deeming a fire and all or part of the accidental incidents specified by an ordinance of the competent ministry under Article 9-7-2, paragraph (1), item (i) to be mutual aid incidents, a business cooperative or a minor business cooperative shall not set the total amount of mutual aid money pertaining to said mutual aid contracts per mutual aid contractor to be in excess of the amount specified by an ordinance of the competent ministry. 例文帳に追加

２　事業協同組合及び事業協同小組合は、前項第三号の規定により締結する共済契約であつて、火災により又は火災及び第九条の七の二第一項第一号の主務省令で定める偶然な事故の全部若しくは一部を一括して共済事故としこれらのもののいずれかにより財産に生ずることのある損害をうめるためのものにおいては、共済契約者一人につきこれらの共済契約に係る共済金額の総額を主務省令で定める金額を超えるものと定めてはならない。 - 日本法令外国語訳データベースシステム

Article 47 Notwithstanding the provision of Article 37, paragraph (1), when the aggregated total of the area of the school sites for departments organizing inter-university curricula of respective universities exceeds the area obtained by multiplying the total number of admission capacity for these departments by 10 square meters, and if it is recognized that the education and research would not be impeded, it shall not be required that respective universities separately have the area calculated by deeming that, within the admission capacity for said departments, the area for one student should be 10 square meters. 例文帳に追加

第四十七条　第三十七条第一項の規定にかかわらず、共同学科に係る校地の面積については、それぞれの大学に置く当該共同教育課程を編成する学科に係る校地の面積を合計した面積がこれらの学科に係る収容定員を合計した数に十平方メートルを乗じて得た面積を超え、かつ、教育研究に支障がないと認められる場合には、それぞれの大学ごとに当該学科に係る収容定員上の学生一人当たり十平方メートルとして算定した面積を有することを要しない。 - 日本法令外国語訳データベースシステム

(2) In the case where the provisions of Article 69(1) to (7), (10) and (15) to (18) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of creditable foreign corporation tax prescribed in paragraph (1) of the said Article payable by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 66-9-7(1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-18(2) to (10) and (12) to (17). 例文帳に追加

２　法第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付する法人税法第六十九条第一項に規定する控除対象外国法人税の額とみなして同条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する場合におけるこれらの規定の適用に関する事項については、第三十九条の十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。 - 日本法令外国語訳データベースシステム

(2) In the case where the provisions of Article 81-15(1) to (7), (10) and (15) to (17) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of individually creditable foreign corporation tax prescribed in paragraph (1) of the said Article payable by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 68-93-7(1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-118(2) to (10) and (12) to (17). 例文帳に追加

２　法第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付する法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額とみなして同条第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する場合におけるこれらの規定の適用に関する事項については、第三十九条の百十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。 - 日本法令外国語訳データベースシステム

shall be the methods prescribed in the said respective items. In this case, when the said depreciable assets contain assets that a nonresident owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division, Article 138 (Inclusion in Necessary Expenses of Acquisition Costs for Small Amounts of Depreciable Assets), and Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) shall be applied to the said transferred assets by deeming that the nonresident acquired the said transferred assets at the time of the transfer: 例文帳に追加

当該各号に定める方法とする。この場合において、当該減価償却資産のうちに非居住者が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその者が当該移入資産を取得したものとして、この款、第百三十八条（少額の減価償却資産の取得価額の必要経費算入）及び第百三十九条（一括償却資産の必要経費算入）の規定を適用する。 - 日本法令外国語訳データベースシステム

shall be the methods prescribed in the said respective items. In this case, when the said depreciable assets contain assets that a foreign corporation owned outside Japan but has now transferred to Japan (hereinafter referred to as "transferred assets" in this paragraph), the provisions of this Division through Division 7-2, Article 133 (Inclusion in Deductible Expenses of Acquisition Costs for Small Amounts of Depreciable Assets), and Article 133-2 (Inclusion in Deductible Expenses of Lump-Sum Depreciable Assets) shall be applied to the said transferred assets by deeming that the foreign corporation acquired the said transferred assets at the time of the transfer: 例文帳に追加

当該各号に定める方法とする。この場合において、当該減価償却資産のうちに外国法人が国外に有していた資産で国内に移入したもの（以下この項において「移入資産」という。）があるときは、当該移入資産については、その移入の時においてその外国法人が当該移入資産の取得をしたものとして、この目から第七目の二まで、第百三十三条（少額の減価償却資産の取得価額の損金算入）及び第百三十三条の二（一括償却資産の損金算入）の規定を適用する。 - 日本法令外国語訳データベースシステム

(4) An application pursuant to the provision of paragraph 1 and the preceding paragraph (hereinafter referred to as "Child Care Leave Application") shall be filed, with regard to a continued period for Child Care Leave, by making clear the first day thereof (hereinafter referred to as "Child Care Leave Scheduled Start Date") and the last day thereof (hereinafter referred to as "Child Care Leave Scheduled End Date") pursuant to Ordinance of the Ministry of Health, Labour and Welfare. In this case, applications pursuant to the provision of paragraph 3 shall be filed by deeming the following day of the said child's Date of One Year of Age as the Child Care Leave Scheduled Start Date. 例文帳に追加

４　第一項及び前項の規定による申出（以下「育児休業申出」という。）は、厚生労働省令で定めるところにより、その期間中は育児休業をすることとする一の期間について、その初日（以下「育児休業開始予定日」という。）及び末日（以下「育児休業終了予定日」という。）とする日を明らかにして、しなければならない。この場合において、同項の規定による申出にあっては、当該申出に係る子の一歳到達日の翌日を育児休業開始予定日と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

(2) In the case that the information set forth in item 1 of the preceding Article (limited to information that can identify a specific individual.) is recorded in an Administrative Document pertaining to a Disclosure Request, and if by excluding the portion of the description, etc., that can identify the specific individual, such as a name or date of birth from the said information, it is found that disclosure of the information is not likely to cause damage to the rights and interests of an individual , the preceding paragraph shall be applied by deeming the portion other than the excluded portion as not being included in the information prescribed in the same item. 例文帳に追加

２　開示請求に係る行政文書に前条第一号の情報（特定の個人を識別することができるものに限る。）が記録されている場合において、当該情報のうち、氏名、生年月日その他の特定の個人を識別することができることとなる記述等の部分を除くことにより、公にしても、個人の権利利益が害されるおそれがないと認められるときは、当該部分を除いた部分は、同号の情報に含まれないものとみなして、前項の規定を適用する。 - 日本法令外国語訳データベースシステム

(b) when there are extraordinary accounting documents, etc. (which means extraordinary accounting documents, etc. set forth in Article 2, paragraph 3, item 13 of the Ordinance for Enforcement of the Company Act; the same shall apply hereinafter) as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an extraordinary closing day (which means an extraordinary closing day prescribed in Article 441, paragraph 1 of the Company Act; the same shall apply hereinafter) (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; 例文帳に追加

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日。ハにおいて同じ。）後の日を臨時決算日（会社法第四百 四十一条第一項に規定する臨時決算日をいう。以下同じ。）（二以上の臨時決算日 がある場合にあっては、最も遅いもの）とする臨時計算書類等（会社法施行規則 第二条第三項第十三号の臨時計算書類等をいう。以下同じ。）があるときは、当該 臨時計算書類等の内容 - 経済産業省

(h) when a Futures Commission Merchant becomes a Futures Commission Merchant Subject to a Notice, or when a Consignor Protection Fund that is the Trust Administrator judges it is necessary for the smooth repayment of said Futures Commission Merchant’s debts pertaining to the return of the customer’s assets to a Transaction Customer, the beneficiary rights to the principal pertaining to the Trust Contract shall be executed by said Consignor Protection Fund for all Transaction Customers in a lump sum. In this case, it shall not preclude the termination of said Trust Contract deeming that its purpose has been attained; 例文帳に追加

チ信託契約に係る元本の受益権の行使は、商品取引員が通知商品取引員に該当する こととなった場合その他信託管理人である委託者保護基金が当該商品取引員の有す る取引委託者に対する委託者資産の返還に係る債務の円滑な弁済のために必要と判 断した場合に、当該委託者保護基金がすべての取引委託者について一括して行使す るものであること。この場合において、当該信託契約は、その目的を達成したもの として終了することを妨げない。 - 経済産業省

(2) Except what is prescribed in paragraph 4, with regard to the Conclusion of a Technology Introduction Contract Pertaining to a Notification Pursuant to the Provisions of the Old Act for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not expired at the time of the enforcement of this Act, which falls under the Conclusion of a Technology Introduction Contract, etc. that shall be notified pursuant to the provision of Article 30, paragraph 1 of the New Act, the provisions of the New Act shall apply, deeming that a notification pursuant to the provision of the said paragraph has been given on the date of the notification. With regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted has been extended pursuant to the provision of Article 30, paragraph 1 or 3 of the Old Act, for which the period has not expired at the time of enforcement of this Act, the provisions of the New Act shall apply, deeming that a notification has been given pursuant to the provision of Article 30, paragraph 1 of the New Act on the date of the notification and that the period in which the Conclusion of a Technology Introduction Contract shall not be conducted has been extended pursuant to the provision of paragraph 3 or 6 of the said article. 例文帳に追加

２　第四項に定めるものを除き、この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間が満了していない旧法の規定による届出に係る技術導入契約の締結等で新法第三十条第一項の規定により届け出なければならない技術導入契約の締結等に該当するものについては当該届出がされた日において同項の規定による届出がされたものと、旧法第三十条第一項又は第三項の規定により技術導入契約の締結等をしてはならない期間が延長された旧法の規定による届出に係る技術導入契約の締結等でこの法律の施行の際現にその期間が満了していないものについては当該届出がされた日において新法第三十条第一項の規定により届出がされ、同条第三項又は第六項の規定により技術導入契約の締結等をしてはならない期間が延長されたものとみなして、新法の規定を適用する。 - 日本法令外国語訳データベースシステム

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

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

(2) When the notified information or the documents containing said information prescribed in the preceding paragraph are made available for public inspection under the provision of said paragraph, the Laws and Regulations on Financial Instruments shall apply to the documents prescribed in Article 25(3) (including the cases where it is applied mutatis mutandis pursuant to Article 27), Article 27-14(3) (including the cases where it is applied mutatis mutandis pursuant to Article 27-22-2(2)) or Article 27-28(2) (including the cases where it is applied mutatis mutandis pursuant to Article 27-29(2)), by deeming that said information or documents have been made available for public inspection under those provisions. 例文帳に追加

２　前項の規定により同項に規定する通知された事項又は当該事項を記載した書類を公衆の縦覧に供した場合には、第二十五条第三項（第二十七条において準用する場合を含む。）、第二十七条の十四第三項（第二十七条の二十二の二第二項において準用する場合を含む。）又は第二十七条の二十八第二項（第二十七条の二十九第二項において準用する場合を含む。）に規定する書類について、これらの規定により公衆の縦覧に供されたものとみなして、金融商品取引法令の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 13 The number of full-time teachers at a university shall be not less than the total of the number of professors, etc. specified in Appended Table 1, in accordance with the types and sizes of faculties established in said university (for a faculty that has an inter-university department, the total of the number of professors, etc. obtained by applying the same table by deeming a department other than the inter-university department of said faculty to be a single faculty plus the number of full-time teachers for said inter-university department obtained pursuant to the provision of Article 46), plus the number of professors, etc. specified in Appended Table 2, in accordance with the total admission capacity of the university. 例文帳に追加

第十三条　大学における専任教員の数は、別表第一により当該大学に置く学部の種類及び規模に応じ定める教授等の数（共同学科を置く学部にあつては、当該学部における共同学科以外の学科を一の学部とみなして同表を適用して得られる教授等の数と第四十六条の規定により得られる当該共同学科に係る専任教員の数を合計した数）と別表第二により大学全体の収容定員に応じ定める教授等の数を合計した数以上とする。 - 日本法令外国語訳データベースシステム

Article 46 (1) The number of full-time teachers for inter-university departments shall not be less than the number calculated by allocating the number of professors, etc. obtained by applying the middle column of table (a) or table (b) of Appended Table 1, by deeming all departments organizing said inter-university curricula at respective universities to be a single faculty, in accordance with those departments' types and sizes (referred to as the "number of overall full-time teachers" in the following paragraph), and in accordance with respective universities' ratios of the admission capacity for these departments (when there is a fraction of less than one, such fraction shall be rounded off; hereinafter referred to as the "specified number of full-time teachers by university" in this Article). 例文帳に追加

第四十六条　共同学科に係る専任教員の数は、それぞれの大学に置く当該共同教育課程を編成する学科を合わせて一の学部とみなして、その種類及び規模に応じ別表第一イの表の中欄又はロの表を適用して得られる教授等の数（次項において「全体専任教員数」という。）をこれらの学科に係る収容定員の割合に応じて按分した数（その数に一に満たない端数があるときはこれを切り捨てる。以下この条において「大学別専任教員数」という。）以上とする。 - 日本法令外国語訳データベースシステム

Article 49 In addition to what is prescribed in the preceding two Articles, notwithstanding the provisions of Article 34 to Article 36 and Article 38 to Article 40, when departments organizing inter-university curricula at respective universities have facilities and equipment that are necessary in accordance with their types and the number of teachers and students, by deeming all those departments to be a single faculty or department, and if it is recognized that the education and research would not be impeded, it shall not be required that respective universities separately have such facilities and equipment for said departments. 例文帳に追加

第四十九条　前二条に定めるもののほか、第三十四条から第三十六条まで及び第三十八条から第四十条までの規定にかかわらず、共同学科に係る施設及び設備については、それぞれの大学に置く当該共同教育課程を編成する学科を合わせて一の学部又は学科とみなしてその種類、教員数及び学生数に応じて必要な施設及び設備を備え、かつ、教育研究に支障がないと認められる場合には、それぞれの大学ごとに当該学科に係る施設及び設備を備えることを要しない。 - 日本法令外国語訳データベースシステム

i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 66-4-2(1) of the Act (meaning the reassessment or determination listed in Article 66-4(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 66-4-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item 例文帳に追加

一　法第六十六条の四の二第一項に規定する申立てに係る更正決定（法第六十六条の四第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十六条の四の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム

(9) Notwithstanding the provisions of Article 68-88(2) of the Act, the arm's length price prescribed in paragraph (1) of the said Article for a transaction that was deemed to be a foreign affiliated transaction under the provisions of paragraph (5) of the said Article shall be the amount calculated by applying the provisions of paragraph (2) of the said Article by deeming that the said transaction has been conducted between a consolidated corporation set forth in the preceding paragraph and a foreign affiliated person related to the said consolidated corporation set forth in the said paragraph and by making a necessary adjustment with regard to the differences in the amount of consideration caused when a transaction between the said consolidated corporation and the said foreign affiliated person is conducted via a non-affiliated person. 例文帳に追加

９　法第六十八条の八十八第五項の規定により国外関連取引とみなされた取引に係る同条第一項に規定する独立企業間価格は、同条第二項の規定にかかわらず、当該取引が前項の連結法人と同項の当該連結法人に係る国外関連者との間で行われたものとみなして同条第二項の規定を適用した場合に算定される金額に、当該連結法人と当該国外関連者との取引が非関連者を通じて行われることにより生ずる対価の額の差につき必要な調整を加えた金額とする。 - 日本法令外国語訳データベースシステム

(2) When a Life Insurance Company that has concluded a contract with the Government Pension Investment Fund regarding the management and investment of the funds receives from a Dissolved Welfare Pension Fund, etc. the transfer of assets pertaining to the payment in kind pursuant to the provision of Article 114, paragraph (4) of the Defined-Benefit Corporation Pension Act, the provisions of this Act shall apply to the transfer of assets by deeming such transfer as the receipt of insurance premiums pertaining to life insurance contracts concluded with the Government Pension Investment Fund in an amount corresponding to the value of the assets, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

２　年金積立金管理運用独立行政法人と資金の管理及び運用に関する契約を締結する生命保険会社が、確定給付企業年金法第百十四条第四項の規定により解散厚生年金基金等から物納に係る資産を移換される場合には、当該資産の移換は、内閣府令で定めるところにより、当該年金積立金管理運用独立行政法人と締結する生命保険の契約に係る当該資産の額に相当する金額の保険料の収受とみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

(2) In the case that the information set forth in item 2 of the preceding Article (limited to information that can identify a specific individual other than the Disclosure Requester) is included in the Retained Personal Information pertaining to a Disclosure Request, and if by excluding the portion of the description, etc. that can identify the specific individual other than the Disclosure Requester, such as a name or date of birth, from the said information, it is found that disclosure of the information is not likely to cause damage to the rights and interests of an individual other than the Disclosure Requester, the preceding paragraph shall be applied by deeming the portion other than the excluded portion as not being included in the information prescribed in the same item. 例文帳に追加

２　開示請求に係る保有個人情報に前条第二号の情報（開示請求者以外の特定の個人を識別することができるものに限る。）が含まれている場合において、当該情報のうち、氏名、生年月日その他の開示請求者以外の特定の個人を識別することができることとなる記述等の部分を除くことにより、開示しても、開示請求者以外の個人の権利利益が害されるおそれがないと認められるときは、当該部分を除いた部分は、同号の情報に含まれないものとみなして、前項の規定を適用する。 - 日本法令外国語訳データベースシステム

(i) Among capital transactions, etc. designated by a public notice based on the provisions of Article 11, paragraph (1), Article 15, paragraph (1), or Article 18, paragraph (3) of the New Order as on the date of enforcement, capital transactions, etc. which were specified by the public notice as one for which the obligation to obtain permission is imposed pursuant to the provision of Article 21, paragraph (1), Article 24, paragraph (1), or Article 25, paragraph (4) of the New Act, deeming that they might cause a situation that hinders Japan's contribution to international efforts for achieving international peace and makes it difficult to attain the purpose of the New Act 例文帳に追加

一　施行日において新令第十一条第一項、第十五条第一項又は第十八条第三項の規定に基づく告示により指定した資本取引等のうち、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、新法の目的を達成することが困難になると認めて新法第二十一条第一項、第二十四条第一項又は第二十五条第四項の規定により許可を受ける義務を課した資本取引等であることを当該告示において特定した資本取引等 - 日本法令外国語訳データベースシステム

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

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

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation)." 例文帳に追加

７　第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（特定外国子会社等の課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。 - 日本法令外国語訳データベースシステム

(2) The amount of the disability compensation pension advance lump sum payment shall be an amount specified by an Ordinance of the Ministry of Health, Labour and Welfare, corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of the table in paragraph (1) of the preceding Article, up to the limit of the amount of those listed in the right-hand column of said table (when a claim set forth in the preceding paragraph is made in or after August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amounts to be obtained where the basic daily benefit amount to be obtained by deeming said disability compensation pension advance lump sum payment to be a disability compensation lump sum payment and applying the provision of Article 8-4 thereto is regarded as the basic daily benefit amount in said table). 例文帳に追加

２　障害補償年金前払一時金の額は、前条第一項の表の上欄に掲げる当該障害補償年金に係る障害等級に応じ、それぞれ同表の下欄に掲げる額（算定事由発生日の属する年度の翌々年度の八月以後に前項の請求があつた場合にあつては、当該障害補償年金前払一時金を障害補償一時金とみなして第八条の四の規定を適用したときに得られる給付基礎日額を同表の給付基礎日額とした場合に得られる額）を限度として厚生労働省令で定める額とする。 - 日本法令外国語訳データベースシステム

(3) When the information recorded in the File prescribed in paragraph (1) or the documents containing said information are made available for public inspection under the provision of paragraph (1), the Laws and Regulations on Financial Instruments shall apply to the documents prescribed in Article 25(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27), Article 27-14(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27-22-2(2)), or Article 27-28(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27-29(2)), by deeming that said information or documents have been made available for public inspection under these provisions. 例文帳に追加

３　第一項の規定により同項に規定するファイルに記録されている事項又は当該事項を記載した書類を公衆の縦覧に供した場合には、第二十五条第一項（第二十七条において準用する場合を含む。）、第二十七条の十四第一項（第二十七条の二十二の二第二項において準用する場合を含む。）又は第二十七条の二十八第一項（第二十七条の二十九第二項において準用する場合を含む。）に規定する書類について、これらの規定により公衆の縦覧に供されたものとみなして、金融商品取引法令の規定を適用する。 - 日本法令外国語訳データベースシステム

(4) When an Issuer prescribed in Article 172(1) or (4), an Issuer prescribed in Article 172-2(1) or (2), a person prescribed in Article 173(1), a Violator prescribed in Article 174(1), a person prescribed in paragraph (1) of the preceding Article, a person prescribed in paragraph (2) of said Article, or a Listed Company, etc. prescribed in paragraph (7) of said Article is a juridical person, and when said juridical person has been extinguished by a merger, the provisions of Article 172 to the preceding Article inclusive and the preceding three paragraphs shall be applied by deeming the acts conducted by said extinguished juridical person to be the acts conducted by a juridical person that has survived the merger or by a juridical person established upon the merger. 例文帳に追加

４　第百七十二条第一項若しくは第四項に規定する発行者、第百七十二条の二第一項若しくは第二項に規定する発行者、第百七十三条第一項に規定する者、第百七十四条第一項に規定する違反者、前条第一項に規定する者、同条第二項に規定する者又は同条第七項に規定する上場会社等が法人である場合において、当該法人が合併により消滅したときは、これらの者がした行為は、合併後存続し、又は合併により設立された法人がした行為とみなして、第百七十二条から前条まで及び前三項の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) In addition to what is prescribed in the next paragraph, with regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act, for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not expired (in cases where the period was extended pursuant to the provision of Article 30, paragraph 1 or 3 of the Old Act, the extended period) at the time of the enforcement of this Act, a non-resident who has given the notification may conduct the Conclusion of a Technology Introduction Contract, etc. on and after the Date of Enforcement, deeming that the period has expired on the previous day of the Date of Enforcement. 例文帳に追加

３　次項に定めるものを除き、この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間（旧法第三十条第一項又は第三項の規定により当該期間が延長された場合には、当該延長された期間）が満了していない旧法の規定による届出に係る技術導入契約の締結等（非居住者が届け出たものに限る。）については、施行日の前日において当該期間が満了したものとみなして、当該届出をした非居住者は、施行日以後当該技術導入契約の締結等をすることができる。 - 日本法令外国語訳データベースシステム

(25) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said domestic corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount. 例文帳に追加

２５　前項に規定する場合において、同項の出資関連内国法人が同項の当該内国法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。 - 日本法令外国語訳データベースシステム

(i) 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

i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 68-88-2(1) of the Act (meaning the reassessment or determination listed in Article 68-88(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 68-88-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item 例文帳に追加

一　法第六十八条の八十八の二第一項に規定する申立てに係る更正決定（法第六十八条の八十八第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十八条の八十八の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム

(23) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said consolidated corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of the liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount. 例文帳に追加

２３　前項に規定する場合において、同項の出資関連内国法人が同項の当該連結法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。 - 日本法令外国語訳データベースシステム

(3) Where financial institutions, etc. commit the acts listed in paragraph (1), item (ii) or (iii), when the beneficiary of a trust contract has yet to be specified or does not exist, when the beneficiary of a trust contract has yet to manifest his/her intention to receive benefits, or when conditions precedent or time limit are set on the beneficiary's beneficial interest in a trust contract, the provision of the said items shall apply, deeming that the beneficiary of the trust contract listed in the said items has been specified at the time when the financial institutions, etc. came to know the specification or existence of the beneficiary, manifestation of intention to receive benefits or fulfillment of the conditions precedent or arrival of the time limit. 例文帳に追加

３　金融機関等が第一項第二号又は第三号に掲げる行為を行う場合において、信託契約の受益者が特定されていないとき若しくは存在しないとき、信託契約の受益者が受益の意思表示をしていないとき又は信託契約の受益者の信託契約の利益を受ける権利に停止条件若しくは期限が付されているときは、金融機関等が当該受益者の特定若しくは存在、当該受益の意思表示又は当該停止条件の成就若しくは当該期限の到来を知つた時に、当該受益者について同号に掲げる信託契約の受益者の指定がなされたものとみなして同号の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) With respect to matters for which report, notification, submission, or other procedures must be conducted with the previous state organs pursuant to laws and regulations prior to the enforcement of the Reform Related Acts, etc., if these procedures have not yet been conducted by the day of enforcement of the Reform Related Acts, etc., with the exception of those otherwise provided for by laws and regulations, the provisions of laws and regulations after the enforcement of the Reform Related Acts, etc. shall apply to such procedures, by deeming that report, notification, submission, or other procedures have not yet been conducted with respect to matters for which such procedures must be conducted with the relevant state organs pursuant to relevant provisions of the laws and regulations after the enforcement of the Reform Related Acts, etc. 例文帳に追加

３　改革関係法等の施行前に法令の規定により従前の国の機関に対し報告、届出、提出その他の手続をしなければならないとされている事項で、改革関係法等の施行の日前にその手続がされていないものについては、法令に別段の定めがあるもののほか、改革関係法等の施行後は、これを、改革関係法等の施行後の法令の相当規定により相当の国の機関に対して報告、届出、提出その他の手続をしなければならないとされた事項についてその手続がされていないものとみなして、改革関係法等の施行後の法令の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 47-2 With regard to work performed by Dispatched Workers whom a person receiving Worker Dispatching services causes to work under his/her instruction under a Worker Dispatching arrangement, the provisions of paragraph (3) of Article 9, paragraph (1) of Article 11, Article 12 and paragraph (1) of Article 13 of the Act on Securing, Etc. of Equal Opportunity and Treatment between Men and Women in Employment (Act No. 113 of 1972) shall be applied to said person receiving Worker Dispatching services, by deeming him/her to be a business operator employing said Dispatched Workers. In this case, the term "in terms of employment management" in paragraph (1) of Article 11 of the same Act shall be deemed to be replaced with "in terms of employment management and instruction". 例文帳に追加

第四十七条の二　労働者派遣の役務の提供を受ける者がその指揮命令の下に労働させる派遣労働者の当該労働者派遣に係る就業に関しては、当該労働者派遣の役務の提供を受ける者もまた、当該派遣労働者を雇用する事業主とみなして、雇用の分野における男女の均等な機会及び待遇の確保等に関する法律（昭和四十七年法律第百十三号）第九条第三項、第十一条第一項、第十二条及び第十三条第一項の規定を適用する。この場合において、同法第十一条第一項中「雇用管理上」とあるのは、「雇用管理上及び指揮命令上」とする。 - 日本法令外国語訳データベースシステム

Article 79-58 (1) When an individual who is a General Customer has received a payment set forth in Article 79-56(1) pertaining to Claims Subject to Compensation that he/she holds against a Recognized Financial Instruments Business Operator (limited to those pertaining to Securities; hereinafter the same shall apply in this paragraph), the provision of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax shall apply by deeming that Securities pertaining to Claims Subject to Compensation (limited to part of said Claims Subject to Compensation which said Fund acquired by said payment) pertaining to said payment was transferred from said individual to the Fund which made said payment by the amount paid at the time of receipt of the payment. 例文帳に追加

第七十九条の五十八　一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権（有価証券に係るものに限る。以下この項において同じ。）に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該個人から当該支払をした基金に対し当該支払に係る補償対象債権（当該補償対象債権のうち当該支払をしたことにより当該基金が取得した部分に限る。）に係る有価証券の譲渡があつたものとみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。 - 日本法令外国語訳データベースシステム

(2) In a case where a certified public accountant has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) of the Financial Instruments and Exchange Act; the same shall apply hereinafter) or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of the preceding paragraph shall apply by deeming such person to be a large company, etc. In this case, the term "certified public accountant" in the same paragraph shall be deemed to be replaced with "certified public accountant who has provided the audit-related services set forth in the following paragraph." 例文帳に追加

２　金融商品取引所（金融商品取引法第二条第十六項に規定する金融商品取引所をいう。以下同じ。）にその発行する有価証券を上場しようとする者その他の政令で定める者（大会社等を除く。）の発行する当該有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係るその者の財務書類について公認会計士が監査関連業務を行つた場合には、その者を大会社等とみなして、前項の規定を適用する。この場合において、同項中「公認会計士は」とあるのは、「次項の監査関連業務を行つた公認会計士は」とする。 - 日本法令外国語訳データベースシステム