「either」に関連した英語例文の一覧と使い方(574ページ目) - Weblio英語例文検索

(3) The provisions of paragraph (2) of Article 157, paragraph (2) of Article 158, Article 160, and paragraph (1) of Article 161 of this Act, and the provisions of paragraph (4) of Article 14, paragraphs (1), (2), and (4) of Article 15, paragraphs (1) and (4) of Article 18, Articles 19 and 21, paragraphs (1), (2), and (6) of Article 34, Articles 35 to 37 inclusive, and Article 39, paragraphs (1) to (5) inclusive of Article 40, Articles 41 and 42, and paragraphs (1) and (2) of Article 43 under the Administrative Appeal Act shall apply mutatis mutandis to the claim for review. In this case, the term "Superintendent of the Regional Correction Headquarters" in Article 160 and paragraph (1) of Article 161 shall be read as "Commander of the Regional Coast Guard Headquarters" ; the term "warden of the penal institution" in paragraph (2) of Article 160 shall be read as "coast guard detention services manager" ; the phrase "the original copy and a duplicate copy of the written request for review to either the disposition agency or the review agency" in paragraph (1) of Article 18 of said Act shall be read as "the original copy to the review agency" ; the phrase "upon request of the applicant of the request for review or ex officio" in paragraph (2) of Article 34 under said Act shall be read as "ex officio" ; and the phrase "by both posting the notice on a bulletin board and publishing in the official gazette or other official bulletin or in a newspaper at least once" in paragraph (3) of Article 42 of said Act shall be read as "by posting the notice on a bulletin board," and additional technicalities requiring alternative readings shall be provided for by a Cabinet Order. 例文帳に追加

３　第百五十七条第二項、第百五十八条第二項、第百六十条及び第百六十一条第一項並びに行政不服審査法第十四条第四項、第十五条第一項、第二項及び第四項、第十八条第一項及び第四項、第十九条、第二十一条、第三十四条第一項、第二項及び第六項、第三十五条から第三十七条まで、第三十九条、第四十条第一項から第五項まで、第四十一条、第四十二条並びに第四十三条第一項及び第二項の規定は、審査の申請について準用する。この場合において、第百六十条及び第百六十一条第一項中「矯正管区の長」とあるのは「管区海上保安本部長」と、第百六十条第二項中「刑事施設の長」とあるのは「海上保安留置業務管理者」と、同法第十八条第一項中「正本及び副本を処分庁又は」とあるのは「正本を」と、同法第三十四条第二項中「審査請求人の申立てにより又は職権で」とあるのは「職権で」と、同法第四十二条第三項中「掲示し、かつ、その旨を官報その他の公報又は新聞紙に少なくとも一回掲載して」とあるのは「掲示して」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(iv) the method of having information broadcast through the broadcasting equipment of a general broadcaster, a Cable Television Broadcaster (which means the Cable Television Broadcaster set forth in Article 2, paragraph (4) of the Cable Television Broadcasting Act [Act No. 114 of 1972]), a person engaged in the business of Cable Radio Broadcasting (which means Cable Radio Broadcasting as set forth in Article 2 of the Act on Regulation on the Operation of Cable Radio Broadcasting Business [Act No. 135 of 1951]) or a person engaged in the business of Broadcasting Using Telecommunications Services (which means Broadcasting Using Telecommunications Services as set forth in Article 2, paragraph (1) of the Act on Broadcasting Using Telecommunications Services [Act No. 85 of 2001]), the method of having customers inspect, via telecommunications lines, the contents of information that is recorded onto a file in a computer used by a Futures Commission Merchant or a person who has accepted consignment of business pertaining to advertising, etc. conducted by the Futures Commission Merchant, or the method of indicating information to the public either indoors or outdoors on a constant basis or continuously for a certain period where the information is posted or indicated on a signboard, a billboard, a poster, a placard or an advertising pillar, advertising board, building or any other structure, etc., or a method similar thereto, in which case the following matters are clearly and accurately indicated and there is no indication that is significantly contradictory to facts or seriously misleading with regard to the profits forecast from conducting a Transaction on a Commodity Market, etc. and other matters specified in Article 100-6: 例文帳に追加

四　次に掲げる事項を明瞭かつ正確に表示し、かつ、商品市場における取引等を行うことによる利益の見込みその他第百条の六で定める事項について、著しく事実に相違するような表示をし、又は著しく人を誤認させるような表示をしていない、一般放送事業者、有線テレビジョン放送事業者（有線テレビジョン放送法（昭和四十七年法律第百十四号）第二条第四項の有線テレビジョン放送事業者をいう。）、有線ラジオ放送（有線ラジオ放送業務の運用の規正に関する法律（昭和二十六年法律第百三十五号）第二条の有線ラジオ放送をいう。）の業務を行う者及び電気通信役務利用放送（電気通信役務利用放送法（平成十三年法律第八十五号）第二条第一項の電気通信役務利用放送をいう。）の業務を行う者の放送設備により放送させる方法、商品取引員又は当該商品取引員が行う広告等に係る業務の委託を受けた者の使用に係る電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を利用して顧客に閲覧させる方法並びに常時又は一定の期間継続して屋内又は屋外で公衆に表示させる方法であって、看板、立看板、はり紙及びはり札並びに広告塔、広告板、建物その他の工作物等に掲出させ、又は表示させるもの並びにこれらに類するもの - 日本法令外国語訳データベースシステム

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

Any person may, on payment of the prescribed fee, at any time within four months from the date of the advertisement of the acceptance of an application, give notice at the Department of Patents, Designs and Trade Marks of opposition to the grant of the patent on any of the following grounds, namely:- that the applicant obtained the invention from him, or from a person of whom he is the legal representative or assign; or that the invention has been claimed in any specification filed in Bangladesh which is or will be of prior date to the patent, the grant of which is opposed; or that the nature of the invention or the manner in which it is to be performed is not sufficiently or fairly described and ascertained in the specifications; or that the invention has been publicly used in any part of Bangladesh or has been made publicly known in any part of Bangladesh; or that the complete specification describes or claims an invention other than that described in the provisional specification, and that such other invention either forms the subject of an application made by the opponent for a patent which if granted would bear a date in the interval between the date of the application and the leaving of the complete specification, or has been made available to the public by publication in any document published in Bangladesh in that interval; but on no other ground. Where such notice is given, the Registrar shall give notice of the opposition to the applicant, and shall, on the expiration of those four months, after hearing the applicant and the opponent, if desirous of being heard, decide on the case. 例文帳に追加

何人も、出願受理の公告日から4 月以内の何時でも、所定の手数料を支払い、次に掲げる事由により当該公告に係る特許を付与することに対する異義申立てを特許意匠商標庁に通知することができる。ただし、下記以外の申立て理由は認められない。出願人は当該発明を申立人から、又は申立人が法定代理人である者又は申立人が譲渡をなした者から取得したこと。又は、当該発明は、異義が申し立てられている当該特許の付与日以前にバングラデシュ国内で提出されたか、提出される明細書において請求されていること。発明の本質又は実施方法が十分に又は正確に記載されておらず、完全な明細書において確認されていないこと。又は、当該発明はバングラデシュ国内の領域において公に使用されているか、又はバングラデシュ国内の領域において公に知られていること。完全な明細書は仮明細書に記載された以外の発明を記載し又は請求していること、及び、当該その他の発明が、異議申立人が行った、付与されると当該出願の日と当該完全な明細書が提出された日との両日の間における日付が付される特許に係る出願の対象であるか、又は、当該両日の間にバングラデシュ国内で発行される何らかの刊行物により公衆に利用可能となっていること。前項の通知が行われた場合、登録官は出願人にその異議申立てを通知し、聴聞の希望があれば出願人と異義申立人を聴聞した後4 月満了時にその事案を査定する。 - 特許庁

(1) Subject to this section, any condition or term of a contract for the supply of a patented product or of a licence to work a patented invention, or of a contract relating to any such supply or licence, shall be void in so far as it purports -- (a) in the case of a contract for supply, to require the person supplied to acquire from the supplier, or his nominee, or prohibit him from acquiring from any specified person, or from acquiring except from the supplier or his nominee, anything other than the patented product; (b) in the case of a licence to work a patented invention, to require the licensee to acquire from the licensor or his nominee, or prohibit him from acquiring from any specified person, or from acquiring except from the licensor or his nominee, anything other than the product which is the patented invention or (if it is a process) other than any product obtained directly by means of the process or to which the process has been applied; or (c) in either case, to prohibit the person supplied or the licensee from using articles (whether patented products or not) which are not supplied by, or any patented process which does not belong to, the supplier or licensor, or his nominee, or to restrict the right of the person supplied or the licensee to use any such articles or process.例文帳に追加

(1) 本条に従うことを条件として，特許製品の供給契約若しくは特許発明を実施するライセンス，又は当該供給若しくはライセンスに関する契約の条件は，次の何れかを意図するものである限り，無効とする。 (a) 供給契約の場合は，供給を受ける者に対して，当該特許製品以外の何らかのものを，当該供給者若しくはその指名を受けた者から取得することを義務付けるか，又は特定の者から取得すること若しくは当該供給者若しくはその指名を受けた者以外の者から取得することを禁じること (b) 特許発明を実施するライセンスの場合は，実施権者に対して，当該特許発明である製品又は(発明が方法の場合は)直接に当該方法により得られたか若しくは当該方法が適用された製品以外の何らかのものを，当該実施許諾者若しくはその指名を受けた者から取得することを義務付けるか，又は特定の者から取得すること若しくは当該許諾者若しくはその指名を受けた者以外の者から取得することを禁じること (c) 何れの場合も，供給を受ける者又は実施権者に対して，当該供給者若しくは実施許諾者，又はその指名を受けた者により供給されない物品(特許製品であるか否かを問わない)か，又は当該供給者若しくは実施許諾者若しくはその指名を受けた者に帰属しない何らかの特許方法を使用することを禁じること，又は供給を受ける者若しくは実施権者の当該物品又は方法を使用する権利を制限すること - 特許庁

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税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いずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

Article 10 (1) Notwithstanding Article 9(1) or (2), an applicant for design registration may obtain design registration of a design that is similar to another design selected from the applicant's own designs either for which an application for design registration has been filed or for which design registration has been granted (hereinafter the selected design is referred to as the "Principal Design" and a design similar to it is referred to as a "Related Design"), if the filing date of the application for design registration of the Related Design (or when the application for design registration of the Related Design contains a priority claim under Article 43(1), 43-2(1) or 43-2(2) of the Patent Act (Act No. 121 of 1959) as applied mutatis mutandis under Article 15 of this Act, the filing date of the earliest application, the filing date of an application that is deemed to be the earliest application under Article 4.C(4) of the Paris Convention for the Protection of Industrial Property of March 20, 1883, as revised at Brussels on December 14, 1900, at Washington on June 2, 1911, at Hague on November 6, 1925, at London on June 2, 1934, at Lisbon on October 31, 1958, and at Stockholm on July 14, 1967, or the filing date of an application that is recognized as the earliest application under Article 4.(A)2 of the Paris Convention, hereinafter the same shall apply in this paragraph) is on or after the filing date of the application for design registration of the Principal Design and before the date when the design bulletin in which the application for design registration of the Principal Design is published under Article 20(3) (except for a design bulletin in which the matters listed in Article 20(3)(iv) were published under Article 20(4)) is issued. 例文帳に追加

第十条　意匠登録出願人は、自己の意匠登録出願に係る意匠又は自己の登録意匠のうちから選択した一の意匠（以下「本意匠」という。）に類似する意匠（以下「関連意匠」という。）については、当該関連意匠の意匠登録出願の日（第十五条において準用する特許法（昭和三十四年法律第百二十一号）第四十三条第一項又は第四十三条の二第一項若しくは第二項の規定による優先権の主張を伴う意匠登録出願にあつては、最初の出願若しくは千九百年十二月十四日にブラッセルで、千九百十一年六月二日にワシントンで、千九百二十五年十一月六日にヘーグで、千九百三十四年六月二日にロンドンで、千九百五十八年十月三十一日にリスボンで及び千九百六十七年七月十四日にストックホルムで改正された工業所有権の保護に関する千八百八十三年三月二十日のパリ条約第四条Ｃ（４）の規定により最初の出願とみなされた出願又は同条Ａ（２）の規定により最初の出願と認められた出願の日。以下この項において同じ。）がその本意匠の意匠登録出願の日以後であつて、第二十条第三項の規定によりその本意匠の意匠登録出願が掲載された意匠公報（同条第四項の規定により同条第三項第四号に掲げる事項が掲載されたものを除く。）の発行の日前である場合に限り、第九条第一項又は第二項の規定にかかわらず、意匠登録を受けることができる。 - 日本法令外国語訳データベースシステム

(1) Without prejudice to the provision of section 51 of this Act. the registration of a person as a registered user- (a) may be varied by Registrar as regards the goods or services in respect of which, or any conditions or restrictions subject to which, if has effect, on the application in writing in the prescribed manner of the registered proprietor of the trademark; (b) may be cancelled by the Registrar on the application in writing in the prescribed manner of the registered proprietor or of the registered user or of any other registered user of the trademark; (c) may be cancelled by the Registrar on the application in writing in the prescribed manner of any person on any of the following grounds, namely :- (i) that the Registered user has used the trademark otherwise than by way of the permitted use, or in such a way as to cause or to be likely to cause, deception or confusion; (ii) that the proprietor or the Registered user misrepresented, or failed to disclose, some fact material to the application for the registration, which if accurately represented or disclosed would have justified the refusal of the application for registration of the Registered user; (iii) that the registration ought not to have been effected having regard to rights vested in the applicant by virtue of a contract in the performance of which he is interested; (iv) that the circumstances have changed since the date of registration in such a way that at the date of such application for cancellation they would have justified the refusal of an application for registration of the registered user; (d) may be cancelled by the Registrar in respect of any goods or services, as the case may be, in relation to which the trademark is no longer Registered; (e) may be cancelled by the Registrar of his own motion or on the application in writing in the prescribed manner of any person, on the ground that any stipulation in the agreement between the Registered proprietor and the registered user regarding the quality of the goods or services in relation to which the trademark is to be used is either no being enforced or is not being complied with. 例文帳に追加

(1)本法51条の規定を妨げず、登録使用権者としての登録は次に掲げとおりとする。(a)登録官は、当該商標登録の所有者が所定の方式の書面による請求があれば、関連の当該商品若しくは役務について、又はその前提となる条件又は制限が有効であれば当該条件についても変更することができる。(b)登録官は、当該商標登録の所有者若しくは登録使用権者又はその他任意の登録使用権者の所定の方式の書面による請求があれば、当該登録を取り消すことができる。(c)登録官は、次に掲げる理由のいずれかにより、何人であれ所定の方式で書面による請求を行った場合、当該登録を取り消すことができる。(i)登録使用権者が許諾された使用以外の方法で、又は誤認若しくは混同を招くかそのおそれのあるような方法で、当該商標を使用したこと(ii)所有者又は登録使用権者が登録出願にとって重要な事実、それが正確に表明又は開示されていれば当該登録使用権者の登録申請拒絶が正当とされたであろう事実を偽って表明し、又は開示しなかったこと(iii)当該登録は、出願人がその実施に利害を有する契約の観点から当該登録により出願人に付与される権利を考慮すると設定されるべきではなかったこと(iv)出願日であったら登録使用権者の登録を求める出願の拒絶が正当化されていたであろう態様で、登録日以後に事情の変更があったこと(d)登録官は、すでに商標が登録されていない商品又は役務(場合に応じ)につき取り消すことができる。(e)登録官は、職権により、又は何人かにより所定の方式で書面の請求があれば、当該商標が使用されるはずの商品若しくは役務の品質に関する登録所有者と登録使用権者間の合意規定が発効していない、又は遵守されていないことを理由として、取り消すことができる。 - 特許庁

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

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

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

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

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

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

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税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いずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム