「direct distribution」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

This electric double layered capacitor 4 constituting a plurality of capacitor cells 4a to 4c is connected in parallel with a direct current power source 1 through series-parallel switching devices R3' to R5' at the time of charging so as to prevent voltage distribution to the respective cells 4a to 4c from getting uneven at the time of charging.例文帳に追加

複数のキャパシタセル４ａ〜４ｃからなる電気二重層キャパシタ４を直並列切り換え手段Ｒ３’〜Ｒ５’を介して充電の際に直流電源１と並列に接続し、充電の際に各セル４ａ〜４ｃへの電圧配分が不均一とならないようにする。 - 特許庁

Under the condition where a tire chain is equipped to a front wheel and when steering start is conducted, a TCU 50 fastens transfer clutch 21, thereby making the torque distribution of front and rear wheels become a four-wheel property owing to direct-coupling of 50:50 and improving stability to enable a certain start.例文帳に追加

ＴＣＵ５０は、前輪にタイヤチェーンが装着されている場合に転舵発進が行われるとトランスファクラッチ２１を締結させて、前後輪のトルク配分を５０：５０の直結による４ＷＤ特性として安定性を向上して確実な発進が行えるようにする。 - 特許庁

To provide a refrigerant direct expansion dry refrigeration system that determines the arrangement of a refrigerant circulation path in a plurality of cooling coil systems in consideration of a temperature distribution, thereby eliminating an unevenness of temperature of outgoing air, suppressing a decrease in the capability of a refrigerator, and achieving energy-saved operations.例文帳に追加

複数個の冷却コイル系における冷媒流通路の配置を、温度分布を考慮した配置とすることにより、出口空気の温度ムラを無くすとともに、冷凍機の能力低下を抑え、かつ、省エネ運転を可能にする冷媒直接膨張乾式冷凍システムを提供する。 - 特許庁

So as to solve reduction of the direct operation to the server and the load concentration to the server, this load distribution type remote desktop environment construction system comprises: an environment management server managing information for client environment construction; a client registering various kinds of information into the environment management server; and a client wherein environment is actually constructed.例文帳に追加

サーバへの負荷集中およびサーバへの直接的な操作の低減を解決するために、クライアント環境構築のための情報を管理する環境管理サーバと、環境管理サーバに各種情報を登録するクライアントと、実際に環境が構築されるクライアントからの構成とする。 - 特許庁

The oil inlet pipe 20 and the oil outlet pipe 21 of the body 15 are connectable through oil piping to the transmission, whereby a place for mounting a heat exchanger 11 can be optionally selected, direct receipt of heat from the transmission can be avoided, oil piping can be shortened, and its distribution becomes easy.例文帳に追加

本体１５のオイル入口管２０及びオイル出口管２１は、オイル配管を介して変速機と接続可能であるので、熱交換器１１の設置場所を任意に選択することができ、変速機からの直接的な受熱を避けられ、また、オイル配管が短くてすみ、その配索が容易になる。 - 特許庁

Since the line PS1 to be inspected acts as a distribution constant circuit for a high-frequency input, even if the direct current bypass channel is formed in the line to be inspected, the impedance of the line varies significantly, according to a situation where defects such as breaking and short circuit occur.例文帳に追加

検査対象線路ＰＳ１は高周波入力に対して分布定数回路として振舞うので、検査対象線路に直流バイパス経路が形成された状態であっても、断線や短絡などの不具合発生状況に応じて、そのインピーダンスに大きな変化が現れる。 - 特許庁

The vehicle sliding down coping controller (Fig.7) controls power running of the generators 5 and 6, while performing control to regenerate the driving machines 10 and 11, when the code of the driving rotation speed is reversed without reversing the code of drive torque command value, under power generation control by direct power distribution.例文帳に追加

車両ずり下がり対応制御手段（図７）は、ダイレクト配電による発電制御中、駆動トルク指令値の符号が反転せずに駆動回転数の符号が反転したとき、駆動機１０，１１を回生させる制御を行うとともに、発電機５，６を力行させる制御を行う。 - 特許庁

To provide heat treatment equipment which is used for heat-treating, for instance, a liquid crystal display device(LCD) substrate on which a resist film is formed, or a semiconductor substrate equipped with a heating plate on which the substrate can be mounted direct, and capable of preventing the substrate from being warped and keeping it uniform in temperature distribution.例文帳に追加

たとえばレジスト膜が表面に形成された液晶表示装置（ＬＣＤ）基板や半導体基板の熱処理に用いられ、基板の加熱プレートへの直接載置を可能ならしめ、基板の反りの防止や温度分布の均一性の確保が図られた加熱処理装置を提供する。 - 特許庁

The bidirectional current which is electromagnetically induced by the AC flowing in the wiring 10 is flowed to the coil of the distribution means 20 to which the lighting means 32 is connected, thereby, the lighting means 32 is supplied with electricity without having direct electrical contact with the wiring 10.例文帳に追加

配線１０に流れる交流電流により電磁的に誘導された双方向電流を、発光手段３２の接続された配電手段２０の巻線に流すことにより、配線１０と直接的な電気的接触をもつことなく発光手段３２に配電する。 - 特許庁

This power transmission device has a first driven shaft 4 driven direct via a reduction stage power transmission mechanism 1 and a second driven shaft 5 driven via the first driven shaft 4 and two distribution stage shafts 11 and 12 situated on both sides.例文帳に追加

減速段動力伝導装置１を介して直接駆動される第１の被駆動シャフト４と、該第１の被駆動シャフト４を介して駆動されるとともに、両側に配置された２つの分配段シャフト１１、１２を介して駆動される被駆動シャフト５を備えるよう構成された動力伝導装置。 - 特許庁

In the sharply growing market supported by improvement in the standard of life thanks to the economic development of Vietnam, Ajinomoto Vietnam Co., Ltd. has expanded its sales through such means as renovating products and packages to reflect customers’ needs, active marketing activities, and establishing a direct distribution network covering all areas of Vietnam.例文帳に追加

ベトナムの経済発展に伴う生活水準の向上に支えられて急成長する市場にあって、消費者ニーズに対応した製品とパッケージのリニューアルを行い、積極的なマーケティング活動とベトナム全国をカバーする直接販売網の構築により売り上げを拡大させている。 - 経済産業省

In 1999, the Canadian government transferred the responsibility to screen foreign capital investment in cultural industries from the Canada Investment and Guarantee Agency to the Department of Canadian Heritage. The Canadian Heritage Minister has adopted systems to diversify Canada’s cultural contents in movies, videos, audio contents, books and magazines, as well as policies to direct content distribution.例文帳に追加

カナダ政府は、1999年、文化産業における外国資本投資の審査はカナダ投資局からカナダ遺産省に移管され、カナダ遺産大臣は、映画、ビデオ、音響、書籍、雑誌におけるカナダの文化コンテンツの多様性を促進するための制度、配給を指示する政策を採っている。 - 経済産業省

The module 3 successively attempts LAN connection (arrow D), direct connection by a telephone line (arrow E) and indirect connection by e-mail (arrow F) to the terminal 2 of a distribution destination to decide a connectable connecting method on the basis of the inherent connection information of the table 4, establishes connection by the connectable connecting method and transmits the distribution application 6.例文帳に追加

端末管理通信モジュール３は、端末管理テーブル４の固有接続情報に基づき、配布先の携帯情報端末装置２に対し、ＬＡＮ接続（矢印Ｄ）、電話回線による直接接続（矢印Ｅ）、電子メールによる間接接続（矢印Ｆ）を順次試行して接続可能な接続方法を判断し、その接続可能な接続方法により接続を確立して配布アプリケーション６を送信する。 - 特許庁

The source drain junction of the extremely shallow rectangular high concentration impurity distribution is formed by liquidifying only the ion implantation amorphous region of the diffusing layer using the laser beam, in the wavelength which ensures deep attenuation for Si and makes difficult the direct heating of the Si itself and selectively and locally heating in direct the Si, by selectively allocating a metal film of shallow attenuation depth for the laser beam only to the contact region.例文帳に追加

更にＳｉに対し減衰深さが深く、従ってＳｉ自身が直接加熱され難い波長のレーザー光を用い、該レーザー光において、減衰深さの浅い金属膜を該コンタクト領域にのみ選択的に配置することによりＳｉを間接的に選択局所加熱し、拡散層のイオン注入非晶質領域のみを液相化することにより極浅矩形高濃度不純物分布のソース・ドレイン接合の形成を可能とした。 - 特許庁

To provide a cost-advantageous method which minimizes and eliminates when possible expenditures related to medium sales promotion and distribution while making personal contact with a potential customer through a sales representative and motivating the sales representative to promote sales of products by direct marketing.例文帳に追加

直接市場取引が販売代理業者を通して潜在的顧客と個人的接触を行い且つ販売代理業者に製品を販売促進することを動機付ける一方中位の販売促進及び配給と関連した費用を最小にしそして可能な場合排除するコスト面で有効な方法を提供する。 - 特許庁

To provide a measuring method of a shape and material capable of classifying surface material at each measuring position in a direct measurement surface, without leaving an unclear boundary region and without accurately measuring thickness distribution including an error factor, regardless of whether the refractive index of a film material of a measured object is known or not.例文帳に追加

測定対象物の膜材質の屈折率が既知かどうかに関わらず、不明瞭な境界領域を残すことなく、又、高精度に誤差要因を含む膜厚分布を測定することなく、直接測定面内の各測定位置ごとの表面材質の分類ができる形状と材質の測定方法を提供すること。 - 特許庁

Entry into foreign markets through cross-border M&A enables effective utilization of existing business resources of purchased companies, such as consumer recognition, and retail and distribution networks locally established by the purchased company. This is an advantageous point compared to greenfield investing (direct investment in the form of establishing a new factory and corporation).例文帳に追加

クロスボーダー M&Aによる海外への進出は、買収先企業が現地で確立した消費者からの認知度や店舗網・物流網等、買収先企業の既存の経営資源を有効活用できるという点で、グリーンフィールド投資（新規に工場や会社を設立する形での直接投資）に比べ有利であるという利点がある。 - 経済産業省

A content distribution server receives the signature ticket of a download destination from a content download requesting terminal, verifies the ticket, confirms that the device of the download destination is the device approved by the download requesting terminal and confirms the propriety of the equipment of the download destination without performing direct authentication with the download destination equipment.例文帳に追加

コンテンツ配信サーバは、コンテンツダウンロード要求端末からダウンロード先の署名チケットを受信して、チケットを検証してダウンロード先の装置が、ダウンロード要求端末の承認した装置であることを確認して、ダウンロード先機器との直接認証を行なうことなく、ダウンロード先の機器の正当性確認を行なう。 - 特許庁

To provide a signal lamp tool for a vehicle capable of satisfying light distribution standards within a visible angle range in a horizontal direction of a signal lamp, in the signal lamp tool that cannot satisfy the same with direct light of a light source arranged toward a rear side of the vehicle against a front-face lens.例文帳に追加

本発明は、光源が前面レンズに対して車両後方側に配置され、光源の直射光では、信号灯の水平方向における視認角範囲の配光規格を満足することができない車両用信号灯具において、その配光規格を満足することができる車両用信号灯具を提供する。 - 特許庁

However, as for the significant influence on global supply-chain due to the stop or delay in production or distribution of automobile parts or electronic parts in the disaster -stricken area, as far as judging from only the direct export from the area, we understand that it accounts for relatively small percentage in Japan's entire export.例文帳に追加

しかしながら、被災地域での自動車部品や電子部品等の生産や物流が停滞することによる、グローバルサプライチェーンへの大きな影響については、当該地域からの直接の輸出のみで判断する限りでは、我が国全体の輸出に占める割合としては相対的に少ないことがわかる。 - 経済産業省

The micro-structures (56) are designed to homogenize light which emits the monolithic optical element (50) via the macro-optical characteristic (54) by diffusion and to direct the light so that a predetermined light distribution pattern, wherein the intensity smoothly and continuously varies, is formed by substantially the entire optical output of the monolithic optical element (50).例文帳に追加

微小構造（５６）は、マクロ光学的特徴（５４）を介してモノリシック光学要素（５０）を出射する光を拡散によって均質化するとともに、モノリシック光学要素（５０）の光出力のほぼ全体によって、その強度が滑らかに連続的に変化する所定の光分布パターンが形成されるように方向付けるよう適合されている。 - 特許庁

The vehicle light includes a first lens being a convex lens arranged on an optical axis and a planar light source arranged in the vicinity of a rear side focal point of the first lens, and forms a first light distribution pattern having a horizontal and a slanted cut-off lines at the top end part on the irradiation surface by deflection controlling the direct light from the planar light source by the convex lens.例文帳に追加

車両用灯具は、光軸上に配置された凸レンズである第１レンズと、第１レンズの後側焦点近傍に配置された面状光源とを備え、面状光源からの直射光を凸レンズで偏向制御することにより、照射面上で上端部に水平および斜めカットオフラインを有する第１配光パターンを形成する。 - 特許庁

If the introduction of new sales methods is classified into "addition of ancillary services" and "addition of planning and solution sales" to earn profit margins other than from products, and "direct marketing to consumers" and "shortening of distribution channels" to cut intermediate margins, we find that a high proportion of enterprises engaging in these activities are experiencing growth in ordinary profits (Fig. 2-1-36, Appended Note2-1-3).例文帳に追加

実際、新しい販売方式の導入を商品以外のところで利幅を稼ぐ「付帯サービスの追加」、「企画・提案営業の付加」や中間マージンの削減を目的とした「消費者への直接販売」、「流通経路の短縮化」等に分類すると、これらを行っている企業は経常利益額が増加傾向の割合が高い（第2-1-36図、付注2-1-3）。 - 経済産業省

The optical position detector 10 includes four light-emitting elements 12A-12D for forming light intensity distribution which direct optical axes toward directions and positions different from each other, at positions shifted in the Z-axis direction, in relation to a detection region 10R, and a light-emitting element 12R for reference which emits a reference light Lr entering a photodetector 30 but not passing through the detection region 10R.例文帳に追加

光学式位置検出装置１０は、検出領域１０Ｒに対してＺ軸方向にずれた位置で互いに異なる方向および位置に光軸を向ける４つの光強度分布形成用の発光素子１２Ａ〜１２Ｄと、検出領域１０Ｒを経由せずに光検出器３０に入射する参照光Ｌｒを出射する参照用発光素子１２Ｒとを備えている。 - 特許庁

In order to build a financial system that maximizes the potential of markets operating under the market competition principle, and to meet the wide range of users’ needs, such as requests for asset formation based on self-responsibilities, the FSA will encourage the development of financial intermediation and capital distribution that utilizes market functions, improving users’ confidence in direct and market-based indirect financing through the enhancement of disclosure. 例文帳に追加

. 競争原理の下で市場の持つ可能性を最大限活用する金融システムを構築し、自己責任による資産形成の要請など幅広い利用者のニーズに応えていく観点から、情報開示の充実等を通じて直接金融･市場型間接金融に対する利用者の信頼を高め、市場機能を活用した資金仲介・資源配分の発展を促す。 - 金融庁

The factors behind world trade have recently given rise to a rapid growth rate—one that exceeds the GDP growth rate. First of all, improvements to the business environment that have increased trade, such as "reduction in service-link costs (i.e., distribution cost and information and communication cost)," "reduction of custom tariffs through WTO round negotiations or the EPA/FTA," and "reduction in goods-moving costs by deregulating the product market" are thought to be primary drivers, along with expansions in direct foreign investment.例文帳に追加

近時、こうした世界の貿易がGDP成長率以上の急成長を続けている背景としては、まず、「サービスリンクコスト（物流コスト・情報通信コスト）の低減」、「WTOラウンド交渉やEPA／FTA等を通じた関税の削減」、「製品市場の規制緩和による財の移動コストの低減」といった貿易が伸展する環境の整備が背景にあると考えられる。 - 経済産業省

Second, inadequate protection of intellectual property in a specific country in the growing free trade leads to trademark counterfeiting, copyright piracy of pictures, music and other works, design imitation, and the manufacture and distribution of products that infringe on IPR, having a direct and adverse impact on the normal economic activities of the property holder and thereby possibly reducing the economic incentives for new product development.例文帳に追加

第二に、自由貿易が進展する中での特定国における知的財産の不十分な保護は、不正商標商品や映像・音楽等の著作物の海賊版、デザイン模倣品等の知的財産権侵害物品の製造・流通を横行させ、権利者の正常な経済活動に直接悪影響を及ぼすことを通じて、新製品開発のインセンティブを阻害しかねない。 - 経済産業省

The vehicle light includes an LED light source disposed so as to direct its irradiation direction downward; a condenser imaging lens disposed forward of the LED light source and shaped such that substantially lower half thereof from the optical axis is cut; and a reflector surface configured to reflect light incident thereon from the LED light source and transmit the reflected light through the condenser imaging lens to form a predetermined light distribution pattern.例文帳に追加

照射方向が下向きとなるように配置されたＬＥＤ光源と、前記ＬＥＤ光源よりも前方に配置され、光軸よりも下側略半分がカットされた形状の集束結像用レンズと、前記ＬＥＤ光源から入射する光を反射し、当該反射光が前記集束結像用レンズを透過し、所定配光パターンを形成するように構成された反射面と、を備えることを特徴とする。 - 特許庁

The Chinese government too is working to develop distribution infrastructure with the understanding that improvement of the business environment is necessary in order to attract direct investment from foreign companies, which are one of the driving forces behind China’s economic growth. (The total infrastructure investment in the transportation and shipping industry, and in the post and telecommunications industry has increased by 122.9 percent from 1996, with road-related investment in particular increasing 191.2 percent (Fig.2.3.29)).例文帳に追加

また、中国政府としても、中国経済成長のエンジンの１つである外資系企業の直接投資を呼び込むためには、物流インフラの整備等事業環境の改善が必要との認識から、物流インフラの整備も進んできた（交通輸送・郵政通信業へのインフラ（基本建設）投資総額は1996年と比較して122.9％の増、そのうち道路投資額は191.2％の増（第2-3-29図））。 - 経済産業省

To finalize the restructuring, on April 1, 2005 the company was reorganized into three companies: i) New Hankyu Corporation (the corporate name was changed from Hankyu Dentetsu Bunkatsu Junbi KK (Hankyu Corporation Division Preparation Company)), which partially succeeded four businesses--railway, real estate, leisure and commodity distribution--from the former Hankyu Corporation, ii) Hankyu Hotel Management, which controls the hotel business, and iii) Hankyu Travel International Co., Ltd., for tour business, amalgamating two direct subsidiaries; moreover, the former Hankyu Railway was transferred to the company Hankyu Holdings (currently Hankyu Hanshin Holdings, Inc.). 例文帳に追加

その集大成として、2005年4月1日に、旧・阪急電鉄から鉄道、不動産、レジャー、流通の4事業を分割承継する新・阪急電鉄（阪急電鉄分割準備（株）から商号変更）と、ホテル経営を統括する阪急ホテルマネジメント、旅行業の阪急交通社の直営事業会社2社の合わせて3社に再編し、旧・阪急電鉄は持株会社阪急ホールディングス（現・阪急阪神ホールディングス）に移行した。 - Wikipedia日英京都関連文書対訳コーパス

To actualize high-level economic partnerships in a compatible manner with revitalization of agriculture, forestry, and fisheries, as well as improvement of food self-sufficiency, it is indispensable to resolve problems described in the Basic Policy and Action Plan for the Revitalization of Japan’s Food, Agriculture, Forestry, and Fisheries, and to secure public understanding and stable financial resources in addition. Consideration will thus be made in a concrete manner on issues, such as a shift from the consumers pay principle to the taxpayers pay principle, reform of direct payment framework, and creation of benefits distribution mechanisms accrued from opening up the country.例文帳に追加

高いレベルの経済連携と農林漁業の再生や食料自給率の向上との両立を実現するためには、「我が国の食と農林漁業の再生のための基本方針・行動計画」にある諸課題をクリアし、なおかつ、国民の理解と安定した財源が必要であり、消費者負担から納税者負担への移行、直接支払制度の改革、開国による恩恵の分配メカニズム構築も含め、具体的に検討する。 - 経済産業省

An examination of trends in disparities between intermediate input prices—between Japan and Republic of Korea and between Japan and China, using data from the "Survey on disparities between domestic and foreign prices of industrial intermediate inputs" of the Ministry of Economy, Trade and Industry—shows that the disparity between domestic and foreign prices has reduced even for "industrial products," on the whole. First of all, improvements to the business environment that have increased trade, such as "reduction in service-link costs (i.e., distribution cost and information and communication cost)," "reduction of custom tariffs through WTO round negotiations or the EPA/FTA," and "reduction in goods-moving costs by deregulating the product market" are thought to be primary drivers, along with expansions in direct foreign investment.例文帳に追加

経済産業省の「産業の中間投入に係る内外価格差調査」により、韓国及び中国との間の中間投入に係る内外価格差の推移を見ると、「工業製品等」全体で見ても内外価格差が縮小しており、また、特に韓国との間では「素材」の中間投入に係る内外価格差がほとんどない状態になっており、中国との間では「エネルギー」の中間投入に係る内外価格差が急速に縮小していることがわかる（第2-1-39図）。 - 経済産業省

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

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

In April of 1928 Tokujiro YAMAZAKI of Sankyo, the company led by Shozo MAKINO that had been distributing Makino films in the Shikoku area, conspired with the top execute of Bando Tsumasaburo Productions named Ryosuke TACHIBANA to get in contact with 150 independent theater owners throughout Japan, such as Kikumatsu OSHIMA of Kikusui Kinema in Kobe who was greatly interested in Indies films, to cooperate in establishing 'Nihon Katsudo Josetsukan Kanshu Renmei Eiga Haikyu Honsha' (Distribution Company Headquarters for Movie Theater Owners in Japan; also known as "Kanshu Renmei" [the Theater Owner's Association]) to eradicate the intervening contracting company and introduce policies that would provide direct production fees to independent film productions. 例文帳に追加

1928年（昭和3年）4月、牧野省三率いるマキノ・プロダクションの四国ブロック配給会社・三共社の山崎徳次郎は、阪東妻三郎プロダクションの経営者・立花良介とともに、以前から映画作家系インディーズの興行に熱心であった神戸市の菊水キネマ商会の大島菊松らを中心とした全国150館の独立系映画館主に呼びかけ、「日本活動常設館館主連盟映画配給本社」を設立、配給会社の中間マージンを排除し、独立プロダクションへの製作費のダイレクトな出資および興行の方針を打ち出した。 - Wikipedia日英京都関連文書対訳コーパス

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム