「deeming」に関連した英語例文の一覧と使い方(6ページ目) - Weblio英語例文検索

(2) Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90(1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of the said specified foreign subsidiary company, etc. (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), (where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and the said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with the said consolidated corporation) or domestic corporation listed in the items of Article 66-6(1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in the said paragraph), and the sum of the amount listed in item (i) to item (xiii) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (xiv) to item (xvi) pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act; provided, however, that this shall apply only when the said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to the said calculated amount pertaining to the said specified foreign subsidiary company, etc.: 例文帳に追加

２　法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。 - 日本法令外国語訳データベースシステム

(2) With regard to dispatch work performed by a worker under dispatching, the provisions of Article 7, Article 32, paragraph (1) of Article 32-2, Article 32-3, paragraphs (1) to (3) inclusive of Article 32-4, Articles 33 to 35 inclusive, paragraph (1) of Article 36, Article 40, Article 41, Articles 60 to 63 inclusive, Article 64-2, Article 64-3 and Articles 66 to 68 inclusive of the Labor Standards Act and the provisions of orders based on said provisions (including penal provisions pertaining to these provisions) shall apply only to the client undertaking, by deeming it to be an undertaking employing a worker under dispatching. In this case, the term "at the workplace" in paragraph (1) of Article 32-2 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking (which means the dispatching undertaking prescribed in the same paragraph; the same shall apply hereinafter), where an employer of the dispatching undertaking prescribed in paragraph (3) of Article 44 of the Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter such employer shall be simply referred to as a "dispatching employer")"; the term "pursuant to rules of employment or the equivalent thereof" in Article 32-3 of the same Act shall be deemed to be replaced with "pursuant to rules of employment or the equivalent, a dispatching employer"; the term "a worker for whom" in the same Article shall be deemed to be replaced with "a worker who can be made to work for working hours under the provisions of Article 26 of the Worker Dispatching Act, based on the worker dispatch contract with regard to the worker concerned under paragraph (1) of the same Article"; the term "at the workplace concerned" in the same Article shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace " in paragraphs (1) and (2) of Article 32-4 of the same Act shall be deemed to be replaced with "at the workplace of a business of the dispatching undertaking, where the dispatching employer"; the term "at the workplace" in paragraph (1) of Article 36 of the same Act shall be deemed to be replaced with" at the workplace of a business of the dispatching undertaking, where the dispatching employer"; and the term "this to the relevant government agency " in the same Article shall be deemed to be replaced with "and this to the relevant government agency". 例文帳に追加

２　派遣中の労働者の派遣就業に関しては、派遣先の事業のみを、派遣中の労働者を使用する事業とみなして、労働基準法第七条、第三十二条、第三十二条の二第一項、第三十二条の三、第三十二条の四第一項から第三項まで、第三十三条から第三十五条まで、第三十六条第一項、第四十条、第四十一条、第六十条から第六十三条まで、第六十四条の二、第六十四条の三及び第六十六条から第六十八条までの規定並びに当該規定に基づいて発する命令の規定（これらの規定に係る罰則の規定を含む。）を適用する。この場合において、同法第三十二条の二第一項中「当該事業場に」とあるのは「労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十四条第三項に規定する派遣元の使用者（以下単に「派遣元の使用者」という。）が、当該派遣元の事業（同項に規定する派遣元の事業をいう。以下同じ。）の事業場に」と、同法第三十二条の三中「就業規則その他これに準ずるものにより、」とあるのは「派遣元の使用者が就業規則その他これに準ずるものにより」と、「とした労働者」とあるのは「とした労働者であつて、当該労働者に係る労働者派遣法第二十六条第一項に規定する労働者派遣契約に基づきこの条の規定による労働時間により労働させることができるもの」と、「当該事業場の」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場の」と、同法第三十二条の四第一項及び第二項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、同法第三十六条第一項中「当該事業場に」とあるのは「派遣元の使用者が、当該派遣元の事業の事業場に」と、「これを行政官庁に」とあるのは「及びこれを行政官庁に」とする。 - 日本法令外国語訳データベースシステム

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act. 例文帳に追加

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Dissolved in an Absorption-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in item 2 and item 3 of Article 142 of the Act (in the case where there are no such provisions, the fact thereof); (ii) when the whole or part of the shares of stock, etc. (which means shares of stock, etc. prescribed in Article 142, item 2 of the Act; the same shall apply hereinafter) issued for a member of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are shares of stock of the Member Commodity Exchange Surviving an Absorption-Type Merger, the provisions of the articles of incorporation of said Member Commodity Exchange Surviving an Absorption-Type Merger; (iii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) the contents of accounting documents, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (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.; (c) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities 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 Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there were changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が株式会社 商品取引所である場合にあっては、次に掲げる事項とする。一法第百四十二条第二号及び三号に掲げる事項についての定め（当該定めがない場合 にあっては、当該定めがないこと）の相当性に関する事項 二吸収合併消滅会員商品取引所の会員に対して交付する株式等（法第百四十二条第二 号に規定する株式等をいう。以下同じ。）の全部又は一部が吸収合併存続株式会社商 品取引所の株式であるときは、当該吸収合併存続株式会社商品取引所の定款の定め 三吸収合併存続株式会社商品取引所についての次に掲げる事項 イ最終事業年度に係る計算書類等の内容（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における貸借対照表の内容）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 ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の当該吸収 合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生じたと きは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併 の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっ - 87 - ては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）四 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）において最終事業年 度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立 の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四 十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新 たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末 日後に生じた事象の内容に限る。）五吸収合併が効力を生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条第五項において準用する法第百二十四条第一項の規定により吸収 合併について異議を述べることができる債権者に対して負担する債務に限る。）の履 行の見込みの有無に関する事項 六法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変更 が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7 of the Act; (ii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of a profit and loss statement prepared along with said balance sheet (in the case where the final business year does not exist, a balance sheet as on the day of the - 94 - establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. 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 another Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities 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 other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act (including the case where it is applied - 95 - mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities 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 Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が株式 会社商品取引所である場合にあっては、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 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、他の新設合併消滅商 品取引所の成立の日）後の日を臨時決算日（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があるときは、当該臨時計算書類 等の内容 ハ他の新設合併消滅商品取引所において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、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項 の会員総会の日の十日前の日後新設合併設立株式会社商品取引所の成立の日まで の間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終 事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において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、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存する こととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に 限る。） 五新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-12, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7; (ii) when all or part of the Incorporated Commodity Exchanges Dissolved in an Incorporation-Type Merger issue the rights to subscribe for new shares of stock, matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 8 and item 9 of the Act (including the provisions that specify that the number and the amount of the money of the rights to subscribe for new shares of stock of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger which are to be issued to the holders of the rights to subscribe for the whole or part of new shares of stock shall be zero); (iii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of profit and loss statement prepared along with said balance sheet (in the case where the final - 106 - business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. 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 another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities 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 other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iv) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) has prepared pursuant to the provisions of - 107 - Article 492, paragraph 1 of the Company Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (v) the following matters concerning said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations; hereinafter the same shall apply in this item): (a) when there has occurred an event that has a significant influence on the status of the property of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities 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 Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger; (vi) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vii) when there were changes to the matters listed in the preceding items after the earliest day among those listed in respective items of Article 144-12, paragraph 1 of the Act, said new matters. 例文帳に追加

法第百四十四条の十二第一項の主務省令で定める事項は、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二新設合併消滅株式会社商品取引所の全部又は一部が新株予約権を発行しているとき は、法第百四十三条第一項第八号及び第九号に掲げる事項についての定め（当該事項 についての定めとして、全部又は一部の新株予約権の新株予約権者に対して交付する 新設合併設立株式会社商品取引所の新株予約権の数及び金銭の額を零と定めた場合に おける当該定めを含む。）の相当性に関する事項 三他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 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、他の新設合併消滅株 式会社商品取引所の成立の日）後の日を臨時決算日（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があるときは、当該臨時 計算書類等の内容 ハ他の新設合併消滅商品取引所において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、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の十二第一 項各号に掲げる日のいずれか早い日後新設合併設立株式会社商品取引所の成立の 日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新た な最終事業年度の末日後に生じた事業の内容に限る。）四 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 五当該新設合併消滅株式会社商品取引所（清算株式会社を除く。以下この号において 同じ。）についての次に掲げる事項 イ当該新設合併消滅株式会社商品取引所において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、当該新設合併消滅株式会社商品取引所の成立の日）後 に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅株式会社商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第 百四十四条の十二第一項各号に掲げる日のいずれか早い日後新設合併設立株式会 社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合 にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）ロ当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該 新設合併消滅株式会社商品取引所の成立の日における貸借対照表 六新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 七法第百四十四条の十二第一項各号に掲げる日のいずれか早い日後、前各号に掲げる 事項に変更が生じたときは、変更後の当該事項 - 経済産業省