「eligible for」に関連した英語例文の一覧と使い方(10ページ目) - Weblio英語例文検索

Subject to subsection 20(2), a person is eligible to sit for a qualifying examination relating to trade-mark law and practice if, before October 1 of the year in which the person proposes to sit for the examination, the person resides in Canada and (a) is a barrister or solicitor entitled to practise as such in a province, or a notary entitled to practise as such in the Province of Quebec; or (b) has worked in Canada in the area of Canadian trade-mark law and practice, including the preparation and prosecution of applications for the registration of trade-marks, for a period of not less than 24 months. 例文帳に追加

第20条(2)に従うことを条件として，ある者が商標法及び実務に関しての資格試験を受験する資格を有する場合とは，その者がその試験の受験を希望する年の10月1日前に，その者がカナダに居住しており，かつ，次の者に該当する場合である。 (a) ある州において開業する資格を有する法廷弁護士又は事務弁護士，又はケベック州において開業する資格を有する公証人，又は (b) カナダにおいて商標登録出願の準備及び手続を含むカナダ商標法及び実務の分野において，24月以上の期間業務を行ったことがある者 - 特許庁

Meanwhile, efforts to address issues related to farmers and farm villages include 1) abolition of agriculture tax ahead of schedule, 2) measures to stabilize prices of material and equipment for farm production and maintain prices of agricultural produce, 3) promotion of hardware-related infrastructure in agricultural villages by expanding financial-support measures such as a safe drinking water project and a power network-building project for farm districts and 4) efforts to upgrade software-related agricultural infrastructure by totally exempting students in farm areas from payments of tuition and miscellaneous expenses for compulsory education in a phased manner, by expanding model districts eligible for medical services under a new farm-village joint medical program and by boosting agricultural subsidies from the Central Government and provincial governments.例文帳に追加

次に、農民・農村の課題の解決に向け、①農業税の前倒しでの廃止、②生産資材価格の安定、農産品価格水準の維持、③「飲料水安全プロジェクト」、「農村電力網プロジェクト」等の財政支援拡充による遅れた農村部のハード・インフラ整備の推進、④段階的な農村部における義務教育生徒の学費、雑費の全額免除の推進、「新農村合作医療制度」のモデル地区の拡充や中央・地方財政補助の引上げ等によるソフト・インフラの整備、等を進めることとしている。 - 経済産業省

i) The amount obtained by multiplying the amount of the said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by the said resident out of the total issued shares, etc. of the specified foreign subsidiary company, etc. at the end of the business year pertaining to the said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph related to the said resident 例文帳に追加

一　当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

In this context, they expressed support for: (i) a lowering of the debt sustainability thresholds to provide a greater safety cushion and increased prospects for a permanent exit from unsustainable debt; (ii) the provision of faster debt relief through interim assistance; (iii) the introduction of floating completion points that would shift the focus of assessment toward positive achievements and outcomes rather than the length of track record; and (iv) the resulting increase in the number of countries expected to be eligible for debt relief. 例文帳に追加

この文脈において、彼らは(i)持続不可能な債務からの恒久的な脱却に向けたより大きな安全クッションと増大した見込みを提供するため、持続可能とされる債務の基準を引き下げること、(ii)暫定期間内の支援を通じてより早期の債務救済を供与すること、(iii)評価の焦点をトラック・レコードの長さから積極的な達成および結果に移す変動完了時点を導入すること、(iv)結果として生じる債務救済が見込まれる国数の増加、への支持を表明した。 - 財務省

(3) The provision of paragraph (1) shall not apply where a company other than Companies Eligible for Subsidiary Company became a Subsidiary Company of that Insurance Company following any of the events specified by a Cabinet Office Ordinance, such as the acquisition of shares or equity interests as a result of the exercise of security rights by the Insurance Company or its Subsidiaries; provided, however, that the Insurance Company shall take necessary measures for making the company, which became to its Subsidiary Company in a manner as described as above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that event arose. 例文帳に追加

３　第一項の規定は、子会社対象会社以外の会社が、保険会社又はその子会社の担保権の実行による株式又は持分の取得その他の内閣府令で定める事由により当該保険会社の子会社となる場合には、適用しない。ただし、当該保険会社は、その子会社となった会社が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

Article 132 (1) The provision of Article 106, paragraph (1) of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to any Subsidiary Company (referring to any Subsidiary Company as defined in Article 2, paragraph (13) of the Current Insurance Business Act; hereinafter the same shall apply in this Article) of an Insurance Company that is not a Companies Eligible for Subsidiary Company as defined in Article 106, paragraph (1) of the Current Insurance Business Act at the time when this Act enters into force, provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date. 例文帳に追加

第百三十二条　新保険業法第百六条第一項の規定は、この法律の施行の際現に同項に規定する子会社対象会社以外の会社を子会社（新保険業法第二条第十三項に規定する子会社をいう。以下この条において同じ。）としている保険会社の当該会社については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム

Article 36 (1) When an association set forth in Article 33, item (vi) or an employer set forth in item (vii) of said Article has made an application for designating a person listed in item (vi) or (vii) of said Article as a person eligible to receive insurance benefits in respect of an employment injury and commuting injury under this insurance, based on an insurance relationship in relation to a business (excluding businesses for which the period of business is predetermined) carried out by said association or employer in the area where this Act is in force, and the approval of the government has been given, the application of the provisions of Chapter III, Sections 1 to 3 and Chapter III-2 shall be provided as follows: 例文帳に追加

第三十六条　第三十三条第六号の団体又は同条第七号の事業主が、同条第六号又は第七号に掲げる者を、当該団体又は当該事業主がこの法律の施行地内において行う事業（事業の期間が予定される事業を除く。）についての保険関係に基づきこの保険による業務災害及び通勤災害に関する保険給付を受けることができる者とすることにつき申請をし、政府の承認があつたときは、第三章第一節から第三節まで及び第三章の二の規定の適用については、次に定めるところによる。 - 日本法令外国語訳データベースシステム

(2) Where a worker or his/her surviving family members are eligible to receive damages from an employer who employs or employed said worker, and such person or persons, at the time when he/she or they are to receive insurance benefits, have received damages (limited to that part of the damages which compensates for the loss compensated for by said insurance benefits) on the same grounds, the government may decide not to pay any insurance benefits up to the limit of the amount of those damages according to the standards specified by the Minister of Health, Labour and Welfare after consulting with the Labor Policy Council; provided, however, that where pension benefits prescribed in the preceding paragraph are to be received, this shall not apply to the insurance benefits listed in the following: 例文帳に追加

２　労働者又はその遺族が、当該労働者を使用している事業主又は使用していた事業主から損害賠償を受けることができる場合であつて、保険給付を受けるべきときに、同一の事由について、損害賠償（当該保険給付によつててん補される損害をてん補する部分に限る。）を受けたときは、政府は、労働政策審議会の議を経て厚生労働大臣が定める基準により、その価額の限度で、保険給付をしないことができる。ただし、前項に規定する年金給付を受けるべき場合において、次に掲げる保険給付については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 5-2 The Minister of Justice may make an exemption from applying the provision of items (iv), (v), (vii), (ix) or (ix)-2 of paragraph (1) of the preceding Article to a particular foreign national pursuant to the provisions of an Ordinance of the Ministry of Justice when he/she has granted the foreign national re-entry permission pursuant to the provisions of Article 26, paragraph (1) or in any other case provided for by the provisions of an Ordinance of the Ministry of Justice and when he/she finds reasonable grounds to do so. In this case, the foreign national is eligible for landing in Japan as long as he/she does not fall under any other items of paragraph (1) of the preceding Article. 例文帳に追加

第五条の二　法務大臣は、外国人について、前条第一項第四号、第五号、第七号、第九号又は第九号の二に該当する特定の事由がある場合であつても、当該外国人に第二十六条第一項の規定により再入国の許可を与えた場合その他の法務省令で定める場合において、相当と認めるときは、法務省令で定めるところにより、当該事由のみによつては上陸を拒否しないこと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

(3) The provision of paragraph (1) shall not apply to the case where a company other than Companies Eligible for Subsidiary Companies became a Subsidiary Company of that Bank by acquisition of that company's Shares, etc. by that Bank or its Subsidiary Company through enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that that Bank shall take necessary measures for making the company, which became to its Subsidiary Company in a manner as described above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose. 例文帳に追加

３　第一項の規定は、子会社対象会社以外の会社が、銀行又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行の子会社となる場合には、適用しない。ただし、当該銀行は、その子会社となつた会社が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(2) The provision of the preceding paragraph shall not apply to the case where a company other than Companies Eligible for Subsidiary Companies became a Subsidiary Company of the Bank Holding Company by acquisition of that company's shares by the Bank Holding Company or its Subsidiary Companies by the enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that the Bank Holding Company shall take necessary measures for having the company, which became to its Subsidiary Company in a manner as described above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose. 例文帳に追加

２　前項の規定は、子会社対象会社以外の会社が、銀行持株会社又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行持株会社の子会社となる場合には、適用しない。ただし、当該銀行持株会社は、その子会社となつた会社が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

(4) When a Bank Holding Company has a Company Eligible to be a Special Subsidiary Company as its Specified Bank Holding Company Subsidiary pursuant to the provisions of paragraph (1), it shall take measures necessary for the Specified Bank Holding Company Subsidiary to satisfy the requirements specified by Cabinet Office Ordinance as those found necessary for ensuring sound and appropriate management of the Bank which is a Subsidiary Company of said Bank Holding Company by taking into consideration the contents of the Subject Business of the Special Subsidiary Company with regard to the Subject Business of the Special Subsidiary Company which said Specified Bank Holding Company Subsidiary engages in. 例文帳に追加

４　銀行持株会社は、第一項の規定により特例子会社対象会社を持株特定子会社としている場合には、当該持株特定子会社が、その営む特例子会社対象業務につき当該特例子会社対象業務の内容その他の事情を勘案し、当該銀行持株会社の子会社である銀行の業務の健全かつ適切な運営を確保するために必要と認められる要件として内閣府令で定めるものを満たすために必要な措置を講じなければならない。 - 日本法令外国語訳データベースシステム

- Eligibility of the institution's capital under regulations on capital requirements in light of the purposes of "Criteria for Judging Whether A Financial Institution's Own Capital Is Sufficient in Light of the Assets Held, etc. under the Provision of Article 14-2 of the Banking Law" (Notification No. 19 of 2006, the Financial Services Agency)" (hereinafter referred to as the "Notification"), the Basel agreement, and the "Instruments Eligible for Inclusion in Tier 1 Capital" (issued in 1998 by the Basel Committee on Banking Supervision) 例文帳に追加

・ 「銀行法第十四条の二の規定に基づき、銀行がその保有する資産等に照らし自己資本の充実の状況が適当であるかどうかを判断するための基準（平成 18年金融庁告示第 19号）」（以下「告示」という。）並びにバーゼル合意及び「自己資本の基本的項目(TierⅠ)としての発行が適格な資本調達手段」（平成 10年バーゼル銀行監督委員会）の趣旨を十分に踏まえた自己資本規制上の自己資本の適格性 - 金融庁

- Eligibility of the institution's capital under regulations on capital requirements in light of the purposes of "Criteria for Judging Whether A Financial Institution's Own Capital Is Sufficient in Light of the Assets Held, etc. under the Provision of Article 14-2 of the Banking Law" (Notification No. 19 of 2006, the Financial Services Agency)" (hereinafter referred to as the "Notification"), the Basel agreement, and the "Instruments Eligible for Inclusion in Tier 1 Capital" (issued in 1998 by the Basel Committee on Banking Supervision) 例文帳に追加

・ 「銀行法第十四条の二の規定に基づき、銀行がその保有する資産等に照らし自己資本の充実の状況が適当であるかどうかを判断するための基準（平成18 年金融庁告示第19 号）」（以下「告示」という。）並びにバーゼル合意及び「自己資本の基本的項目(TierⅠ)としての発行が適格な資本調達手段」（平成10 年バーゼル銀行監督委員会）の趣旨を十分に踏まえた自己資本規制上の自己資本の適格性 - 金融庁

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

(5) Where an Insurance Company has made any Insurance Company, etc. Eligible for Subsidiary Company as defined in Article 106, paragraph (4) of the Current Insurance Business Act (excluding any company in which the Insurance Company holds shares or equity interests with the authorization set forth in Article 106, paragraph (1) or Article 108, paragraph (1) of the Former Insurance Business Act; the same shall apply in the following paragraph) its Subsidiary Company by the time when this Act enters into force, the Insurance Company shall notify thereof to the Financial Reconstruction Commission within three months from the Effective Date. 例文帳に追加

５　この法律の施行の際現に保険会社が新保険業法第百六条第四項に規定する子会社対象保険会社等（当該保険会社が旧保険業法第百六条第一項又は第百八条第一項の認可を受けて株式又は持分を所有している会社を除く。次項において同じ。）を子会社としている場合には、当該保険会社は、施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 16-2 (1) The surviving family members who are eligible to receive a compensation pension for surviving family shall be a worker's spouse, children, parents, grandchildren, grandparents, and siblings who were dependent on the worker's income at the time of his/her death; provided, however, that in the case of those other than a wife (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; the same shall apply hereinafter), this provision shall apply only where they have satisfied the requirements listed in any of the following items at the time of the worker's death: 例文帳に追加

第十六条の二　遺族補償年金を受けることができる遺族は、労働者の配偶者、子、父母、孫、祖父母及び兄弟姉妹であつて、労働者の死亡の当時その収入によつて生計を維持していたものとする。ただし、妻（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下同じ。）以外の者にあつては、労働者の死亡の当時次の各号に掲げる要件に該当した場合に限るものとする。 - 日本法令外国語訳データベースシステム

Article 34 (1) When an employer set forth in item (i) of the preceding Article has made an application for designating persons listed in said item and in item (ii) of said Article collectively as persons eligible to receive insurance benefits in respect of employment injuries and commuting injuries under this insurance based upon insurance relationships established with regard to the relevant business, and the approval of the government has been given, the application of the provisions of Chapter III, Sections 1 to 3 and Chapter III-2 shall be provided as follows: 例文帳に追加

第三十四条　前条第一号の事業主が、同号及び同条第二号に掲げる者を包括して当該事業について成立する保険関係に基づきこの保険による業務災害及び通勤災害に関する保険給付を受けることができる者とすることにつき申請をし、政府の承認があつたときは、第三章第一節から第三節まで及び第三章の二の規定の適用については、次に定めるところによる。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign subsidiary company, etc. prescribed in the preceding paragraph that is related to a resident listed in each item of paragraph (1) has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign subsidiary company, etc. for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、第一項各号に掲げる居住者に係る前項に規定する特定外国子会社等がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国子会社等のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph that is related to a resident who is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である居住者に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign subsidiary company, etc. prescribed in the preceding paragraph that is related to a domestic corporation listed in each item of paragraph (1) has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign subsidiary company, etc. for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、第一項各号に掲げる内国法人に係る前項に規定する特定外国子会社等がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国子会社等のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph related to a domestic corporation that is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である内国法人に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign subsidiary company, etc. prescribed in the preceding paragraph that is related to a consolidated corporation listed in each item of paragraph (1) has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign subsidiary company, etc. for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、第一項各号に掲げる連結法人に係る前項に規定する特定外国子会社等がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国子会社等のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(4) Where a specified foreign corporation prescribed in the preceding paragraph related to a consolidated corporation that is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year: 例文帳に追加

４　第一項及び前項の規定は、特殊関係株主等である連結法人に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。 - 日本法令外国語訳データベースシステム

(2) Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provision of preceding paragraph, the provisions of Article 40-10 of the Act shall apply to the eligible retained income for the relevant business year including the day on which the said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 40-10(1) of the Act) was determined as falling under such category. 例文帳に追加

２　前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第四十条の十第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 39-20-12 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-9-7(1) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-18(1), with regard to the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in paragraph (3)) to be imposed on a specified foreign corporation prescribed in Article 66-9-7(1) of the Act (referred to as a "specified foreign corporation" in paragraph (3)) on its income for a business year containing eligible retained income. 例文帳に追加

第三十九条の二十の十二　法第六十六条の九の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国法人（第三項において「特定外国法人」という。）の適用対象留保金額を有する事業年度の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。第三項において同じ。）の額につき、第三十九条の十八第一項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provisions of the preceding paragraph, the provisions of Article 66-9-6 of the Act shall apply to the eligible retained income for the relevant business year including the day on which the said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 66-9-6(1) of the Act) was determined as falling under such category. 例文帳に追加

２　前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人（法第六十六条の九の六第一項に規定する特定外国法人に該当するものに限る。）のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 39-120-12 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 68-93-7(1) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-118(1), with regard to the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in paragraph (3)) to be imposed on a specified foreign corporation prescribed in Article 68-93-7(1) of the Act (referred to as a "specified foreign corporation" in paragraph (3)) on its income for a business year containing eligible retained income. 例文帳に追加

第三十九条の百二十の十二　法第六十八条の九十三の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国法人（第三項において「特定外国法人」という。）の適用対象留保金額を有する事業年度の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。第三項において同じ。）の額につき、第三十九条の百十八第一項の規定の例により計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 104 (1) The provision of Article 16-2(1) of the New Banking Act shall not apply, until the day on which one year has elapsed from the Effective Date, to a company that is not a company eligible for Subsidiary Company as defined by that provision but has been a Subsidiary Company (meaning a Subsidiary Company as defined by Article 2(8) of the New Banking Act; hereinafter the same shall apply in this Article) of a Bank at the time when this Act comes into effect, if the Bank notifies thereof to the Financial Reconstruction Commission by the day on which three months have elapsed from the Effective Date. 例文帳に追加

第百四条　新銀行法第十六条の二第一項の規定は、この法律の施行の際現に同項に規定する子会社対象会社以外の会社を子会社（新銀行法第二条第八項に規定する子会社をいう。以下この条において同じ。）としている銀行の当該会社については、当該銀行が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム

(5) A Bank shall, when it has had a Bank, etc. eligible for Subsidiary Company referred to in Article 16-2(4) of the New Banking Act (excluding a company of which shares or equity have been held by the Bank under the authorization referred to in Article 16-2(1) or 16-3(1) of the Former Banking Act; the same shall apply in the following paragraph) as its Subsidiary Company at the time when this Act comes into effect, notify to that effect to the Prime Minister by the day on which three months have elapsed from the Effective Date. 例文帳に追加

５　この法律の施行の際現に銀行が新銀行法第十六条の二第四項に規定する子会社対象銀行等（当該銀行が旧銀行法第十六条の二第一項又は第十六条の三第一項の認可を受けて株式又は持分を所有している会社を除く。次項において同じ。）を子会社としている場合には、当該銀行は、施行日から起算して三月を経過する日までにその旨を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 52-24 (1) A Bank Holding Company or its Subsidiary Company shall not acquire or hold voting rights in a domestic company (excluding a Bank, a company that falls under any of the categories specified in Article 52-23, paragraph (1), items (i) to (v) inclusive, (x) and (xii) and Companies Eligible to be Special Subsidiary Companies; hereinafter the same shall apply in this Article) if the total number of such voting rights held by the Bank Holding Company and its Subsidiary Companies exceeds the Maximum Threshold for Voting Rights Held (meaning fifteen hundredths of the number of Voting Rights Held by All of the Shareholders, etc. of the domestic company; the same shall apply in this Article). 例文帳に追加

第五十二条の二十四　銀行持株会社又はその子会社は、国内の会社（銀行、第五十二条の二十三第一項第一号から第五号まで、第十号及び第十二号に掲げる会社並びに特例子会社対象会社を除く。以下この条において同じ。）の議決権については、合算して、その基準議決権数（当該国内の会社の総株主等の議決権に百分の十五を乗じて得た議決権の数をいう。以下この条において同じ。）を超える議決権を取得し、又は保有してはならない。 - 日本法令外国語訳データベースシステム

But grand banquets ceased to be held due to the decline of court functions, and in addition, Shuki-daiban seem to have been scattered and lost due to successive conflicts and changes of Toshi choja within a short period of time caused by the formation of Gosekke (five top Fujiwara families whose members were eligible for the positions of Sessho [regent] and Kanpaku), and when Michitsugu KONOE assumed the post of Toshi choja in 1361, 'Shuki watari no gi' no longer took place, which suggests that Shuki-daiban had already been lost before that time. 例文帳に追加

ところが、宮中行事などの衰退によって大饗が開かれることがなくなった上、相次ぐ戦乱や五摂家の成立による短期間での藤氏長者の交替などによって朱器台盤は散逸してしまったらしく、延文6年（康安元年/1361年）に近衛道嗣が藤氏長者に就任した際には「朱器渡りの儀」が行われていないために、その以前の段階で朱器台盤は既に存在していなかったと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

The invention and devices which are not eligible for granting patent and petty patent are discovery of invention already existed, discovery of scientific rules and theories, mathematics, business plans, regulations or methods, mental treatments or gambles, human and animal treatment, microorganisms and any components of natural microorganisms or extracts from animals or plants; the invention and devices contrary to state peaces and social order, health, environments, rules and laws, and national good traditional cultures.例文帳に追加

特許と小特許を受けることができない発明と考案は、既に存在する発明、発見、科学的法則及び理論の発見、数学、ビジネスモデル、規則又は手法、精神的治療又はギャンブル、人間及び動物への治療、微生物と自然界に存在する微生物の成分、植物又は動物からの抽出物と、さらに国家の平和と社会の秩序、健康、環境、規則と法、国の伝統文化に反する発明と考案である。 - 特許庁

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 66-6(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a domestic corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said domestic corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant business year of the said domestic corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十六条の六第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる内国法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

(2) The amount calculated as specified by a Cabinet Order prescribed in Article 68-90(1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in the said paragraph for the relevant business year of a specified foreign subsidiary company, etc. related to a consolidated corporation listed in the items of the said paragraph (hereinafter referred to as the "eligible retained income" in this paragraph) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year of the said specified foreign subsidiary company, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to the said specified foreign subsidiary company, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to the said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to the said specified foreign subsidiary company, etc.) in the relevant consolidated business year of the said consolidated corporation relating to the application of the provisions of the said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from the said calculated amount): 例文帳に追加

２　法第六十八条の九十第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる連結法人に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額（以下この節において「適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

5. For the purposes of applying this Convention: a) an item of income: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State; b) an item of income: (i) derived from a Contracting State through an entity that is organised in the other Contracting State; and (ii) treated as the income of that entity under the tax laws of that other Contracting State; shall be eligible for the benefits of the Convention that would be granted to a resident of that other Contracting State, without regard to whether the income is treated as the income of the entity under the tax laws of the first-mentioned Contracting State, if such entity is a resident of that other Contracting State and satisfies any other conditions specified in the Convention; c) an item of income: (i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and (ii) treated as the income of the beneficiaries, members or participants of that entity under the tax laws of the other Contracting State and under the tax laws of the state where the entity is organised; shall be eligible for the benefits of the Convention that would be granted if it were directly derived by a beneficiary, member or participant of that entity who is a resident of that other Contracting State, to the extent that such beneficiaries, members or participants are residents of that other Contracting State and satisfy any other conditions specified in the Convention, without regard to whether the income is treated as the income of such beneficiaries, members or participants under the tax laws of the first-mentioned Contracting State, provided that the state where the entity is organised has concluded with the first-mentioned Contracting State a convention which contains provisions for effective exchange of information on tax matters; d) an item of income: (i) derived from a Contracting State through an entity that is organised in a state other than the Contracting States; and (ii) treated as the income of that entity under the tax laws of the other Contracting State; shall not be eligible for the benefits of the Convention; and e) an item of income: (i) derived from a Contracting State through an entity that is organised in that Contracting State; and (ii) treated as the income of that entity under the tax laws of the other Contracting State; shall not be eligible for the benefits of the Convention. 例文帳に追加

５この条約の適用上、(a)一方の締約国内から取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。(b)一方の締約国内から取得される所得であって、(i)他方の締約国において組織された団体を通じて取得され、かつ、(ii)当該他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるか否かにかかわらず、当該団体が当該他方の締約国の居住者であり、かつ、この条約に別に定める要件を満たす場合にのみ、この条約の特典（当該他方の締約国の居住者が取得したものとした場合に認められる特典に限る。）が与えられる。(c)一方の締約国内から取得される所得であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国及び当該団体が組織された国の租税に関する法令に基づき当該団体の受益者、構成員又は参加者の所得として取り扱われるものに対しては、当該一方の締約国の租税に関する法令に基づき当該受益者、構成員又は参加者の所得として取り扱われるか否かにかかわらず、当該他方の締約国の居住者である当該受益者、構成員又は参加者（この条約に別に定める要件を満たすものに限る。）の所得として取り扱われる部分についてのみ、この条約の特典（当該受益者、構成員又は参加者が直接に取得したものとした場合に認められる特典に限る。）が与えられる。ただし、当該団体が組織された国が当該一方の締約国と租税に係る実効的な情報の交換に関する規定を有する条約を締結している場合に限る。(d)一方の締約国内から取得される所得であって、(i)両締約国以外の国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、この条約の特典は与えられない。(e)一方の締約国内から取得される所得であって、(i)当該一方の締約国において組織された団体を通じて取得され、かつ、(ii)他方の締約国の租税に関する法令に基づき当該団体の所得として取り扱われるものに対しては、この条約の特典は与えられない。 - 財務省

Article 86 (1) A person who has an address or a place of business in the region of the municipalities along the sea area for which each Sea-area Fisheries Adjustment Commission is established (including the municipalities not lying along the sea, but designated by the Agriculture, Forestry and Fisheries Minister for such a special reason that there are numerous persons operating or engaged in fisheries in said sea area and having addresses or places of business in the region of the municipalities) and operates a fishery using a fishing boat or is engaged in the gathering, catch or culture of aquatic animals and plants using a fishing boat for fishery managers for 90 days or more per year, has a voting right for selecting a commission member of the Sea-area Fisheries Adjustment Commission and is eligible for election for the commission member. 例文帳に追加

第八十六条　海区漁業調整委員会が設置される海区に沿う市町村（海に沿わない市町村であつて、当該海区において漁業を営み又はこれに従事する者が相当数その区域内に住所又は事業場を有している等特別の事由によつて農林水産大臣が指定したものを含む。）の区域内に住所又は事業場を有する者であつて、一年に九十日以上、漁船を使用する漁業を営み又は漁業者のために漁船を使用して行う水産動植物の採捕若しくは養殖に従事するものは、海区漁業調整委員会の委員の選挙権及び被選挙権を有する。 - 日本法令外国語訳データベースシステム

Implementing the special provisions for the companies located in the areas covered by the Disaster Relief Act in 9 prefectures except for Tokyo, companies having more than a certain scale of economic relationships with the companies located in the above-mentioned areas, and the companies having a certain level of economic relationships with the above-mentioned companies (second subcontractors) as follows (May 2, 2011): 1) To make it possible for the companies to receive 300 days of subsidy payments at maximum during the period in which the subsidies are provided under the special provisions (1 year), regardless of the maximum number of days for which subsidies had been paid for the companies in the past 2) To extend provisional measures that makes workers eligible for the Employment Adjustment Subsidies who were insured and employed for a period of less than six months例文帳に追加

東京都を除く９県の災害救助法適用地域に所在する事業所の事業主、当該地域の事業所等と一定規模以上の経済的関係を有する事業所の事業主、さらにその事業所と一定規模以上の経済的関係を有する事業所の事業主（2次下請け等）を対象に、以下の特例を実施（平成23年5月2日）①助成金の支給限度日数について、特例の支給対象期間（１年間）については、それまでの支給限度日数にかかわらず、最大３００日の利用を可能とする②被保険者として継続して雇用された期間が６か月未満の労働者も雇用調整助成金の対象とする暫定措置の延長 - 厚生労働省

Article 26 (1) The Minister of Justice may grant re-entry permission to an alien in accordance with the procedures provided for by a Ministry of Justice ordinance upon an application from an alien residing in Japan (except for those who have received permission for provisional landing and those who have received the permission for landing provided for in Articles 14 to 18) and is to depart from Japan with the intention of re-entering Japan prior to the date of expiration of his/her period of stay (or the period within which he/her is eligible to stay in cases where he/she has no fixed period of stay). In this case, the Minister of Justice may grant multiple re-entry permission as the said permission, based on an application from the alien, if considered to be appropriate. 例文帳に追加

第二十六条　法務大臣は、本邦に在留する外国人（仮上陸の許可を受けている者及び第十四条から第十八条までに規定する上陸の許可を受けている者を除く。）がその在留期間（在留期間の定めのない者にあつては、本邦に在留し得る期間）の満了の日以前に本邦に再び入国する意図をもつて出国しようとするときは、法務省令で定める手続により、その者の申請に基づき、再入国の許可を与えることができる。この場合において、法務大臣は、その者の申請に基づき、相当と認めるときは、当該許可を数次再入国の許可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

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 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

Therefore, Former Law-Based Trusts are not eligible for the provisions of the New Trust Act nor the Act for Establishment of Laws and Regulations Related to the Trust Act regarding a registry of beneficiary rights, consolidation of trusts and a notice regarding investment trusts by the settlor nor for the provisions of the New Trust Act concerning requests for purchases by beneficiaries who have opposed written resolutions regarding changes in investment trust contract provisions (Articles 4(2)(xvii), 6(7), 16(ii), 17, 18, 20, 25, 49(2)(xviii) and 50(4) of the New Investment Trust Act, Article 16(ii), 17 and 18 of the New Investment Trust Act as applied mutatis mutandis pursuant to Article 54(1) of the same act, Articles 16(ii), 17, 20 and 25 of the New Investment Trust Act as applied mutatis mutandis pursuant to Articles 57 and 59 of the same act, the penalties related to these provisions and relevant FIEA Enforcement Order and cabinet office ordinance). 例文帳に追加

その結果、旧法信託については、新信託法及び信託法整備法により制度整備が図られた受益権原簿、信託の併合、投資信託に関する公告の方法を委託者における公告の方法とすること並びに投資信託約款変更等に係る書面決議及び当該書面決議において反対した受益者の買取請求等に関する新投信法等の規定（新投信法第４条第２項第17号、第６条第７項、第16条第２号、第17条、第18条、第20条、第25条、第49条第２項第18号、第50条第４項、第54条第１項において準用する第16条第２号、第17条及び第18条、第57条及び第59条において準用する第16条第２号、第17条、第20条及び第25条並びにこれらの規定に関する罰則及び金商法施行令・内閣府令）は適用されず、 - 金融庁

Article 167 (1) A person eligible to receive the competence examination for aircraft dispatcher under paragraph (3) of the Article 78 of the Act (hereafter called "competence test") shall be 21 years of age until the date of conducting said examination, and as regards the operation of aircraft having maximum take-off weight of 5,700 kilograms or more used for air transport services or rotary wing aircraft having maximum take-off weight of 9,080 kilograms or more, have experience of 2 years or more of number 1 among item (i) to item (v) listed below and among these experiences, the experience of number 2 for 2 year or more of each and 1 year or more of experience in item (vi). 例文帳に追加

第百六十七条　法第七十八条第三項の規定により、運航管理者技能検定（以下「技能検定」という。）を受けることができる者は、当該技能検定の施行の日までに、二十一歳に達する者であつて、航空運送事業の用に供する最大離陸重量が五千七百キログラムを超える飛行機又は最大離陸重量が九千八十キログラムを超える回転翼航空機の運航に関して、第一号から第五号までに掲げる経験のうち一の経験を二年以上有する者及びこれらの経験のうち二の経験をそれぞれ一年以上有する者並びに第六号に掲げる経験を一年以上有する者とする。 - 日本法令外国語訳データベースシステム

Specific sectors for which commitments with a level of liberalization higher than that of GATS are as follows:- No limitation on market entry (allows 100% Japanese capital)Rental/leasing services, placement and supply services of personnel, packaging services, distribution services, environmental services and shipping agency services- Major sectors in respect of which commitments are made with certain conditions on market entry Financial services (insurance, banking): alleviation of foreign equity participation restrictions, alleviation of aggregate loan restrictions, liberalization of new services, etc. Maritime transport services, and international transport (freight and passengers)liberalization of sectors other than those pertaining to registration of Singapore-flag ships• Japan-Mexico EPA The chapter on services in the Japan-Mexico EPA adopts, as does NAFTA, the negative list approach. Under such approach, only specifically enumerated sectors in respect of which reservations(for example, reservations regarding national treatment) are made are eligible for completeliberalization.例文帳に追加

特定の分野において、GATS よりも自由化水準の高い約束をした主な分野は次のとおり。－市場参入制限なし（日本資本100％可）レンタル・リース、人材派遣サービス、梱包サービス、流通業、環境サービス、貨物輸送代理店サービス－市場参入等に一定の条件を設けた上で約束を行った主な分野金融サービス（保険、銀行）：外資規制の緩和、貸し付け総額規制の緩和、新サービスの自由化等海上輸送サービス国際運送（貨物及び旅客）：シンガポール船舶の登録に係るもの以外の自由化・日メキシコEPA日メキシコEPA サービス章は、NAFTA と同様、完全自由化の留保（内国民待遇等における留保）を行う分野のみをリスト化するネガティブリスト方式を採用している。 - 経済産業省

(vi) In cases where the securities company, etc. applies, to some corporate customers, a scheme wherein it exchanges non-disclosure information with its parent/subsidiary corporations, etc. only when the corporate customers opt in (meaning that the customer voluntarily gives consent in writing for the sharing of non-disclosure information; the same shall apply hereinafter), without providing the opportunity to opt out, whether the securities company, etc. posts or provides for inspection at its branches the information regarding the types of corporate customers to which it provides (or does not provide) the opportunity to opt out, so that each corporate customer can easily find if it is eligible to receive the opportunity to opt out. 例文帳に追加

⑥ 証券会社等において、オプトアウトの機会を提供せず、オプトイン（非公開情報を共有されることについて書面により積極的に同意することをいう。以下同じ。）した場合にのみ親子法人等との間でその非公開情報の授受を行う取扱いとする法人顧客がある場合には、どのような属性の法人顧客に対してオプトアウトの機会を提供するのか（又は提供しないのか）の情報の店舗での掲示・閲覧やホームページへの掲載等を通じて、各法人顧客において、自己がオプトアウトの機会の提供を受ける顧客に該当するかを容易に認識できるようにしているか。 - 金融庁