「exchanges」に関連した英語例文の一覧と使い方(33ページ目) - Weblio英語例文検索

Water is supplied from the purification inlet water supply part 10 and exchanges heat with the reformed gas to be supplied to the transforming part 6.例文帳に追加

原料ガスを改質する改質部１に接続され、内部に変成触媒体７を有する変成部６と、前記変成部６の下流に接続され、その一端に浄化入口水供給部１０を有し、その他端が前記変成部６に接続される浄化入口熱回収部９と、を備え、前記変成部６の温度を検出するための変成温度検出部８と、前記変成温度検出部８および前記浄化入口水供給部１０に接続される制御部２０と、を備え、水が前記浄化入口水供給部１０から供給され、浄化入口熱回収部９において、改質部１から供給された改質ガスと熱交換されて変成部６に供給される変成装置。 - 特許庁

Therefore, at present, auditors are not necessarily capable of meeting the expectations of shareholders and investors. For this reason, from the perspective of strengthening the functions of auditors within listed companies, it is hoped that measures such as the following will be implemented: 1. Maintain adequate human resources and infrastructure to support the statutory auditors who carry out audits (cooperating with internal audit and internal control divisions for this purpose); 2. Appoint highly independent outside auditors; and 3. Appoint auditors with an in-depth knowledge of finance/accounting. For the purpose of promoting listed companies to implement these measures, stock exchanges should stipulate these measures as desirable, and develop frameworks for disclosing the status of each listed company. 例文帳に追加

このため、上場会社等においては、監査役の機能強化の観点から、①監査役監査を支える人材・体制の確保（このための内部監査・内部統制部門との連携） ②独立性の高い社外監査役の選任 ③財務・会計に関する知見を有する監査役の選任 等の措置が講じられていくことが望まれるところであり、取引所においては、上場会社によるこれらの取組みの促進を図るべく、これらを望ましい事項と位置づけるとともに、各上場会社の取組み状況についての開示の枠組み等を整備していくことが適当である。 - 金融庁

(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

In addition, Japan has provided support for training the personnel of relevant organizations such as customs, police, courts and administrative agencies that deal with intellectual property rights. Japan has also provided support for the improvement of legal systems in China's administrative and judicial institutions through exchanges of opinions and symposiums with organizations including the Study Group for Amendment of China's Patent Law in September 2006, with the Supreme People's Court and the Supreme People's Procuratorate Office in November and December of the same year, and with The State Council Legislation Office and The General Administration for Industry and Commerce in December. These efforts are aimed at solving problems associated with both personnel and institutions.例文帳に追加

また、中国の税関、警察、裁判所、知的財産権に関する行政機関等、関係機関の人材育成を支援するとともに、2006 年9 月の中国専利法改正調査団との意見交換及びシンポジウム開催、同年11 月・12 月の最高人民法院・最高人民検察院との意見交換及びシンポジウム開催、同年12 月の国務院法制弁室・国家工商行政管理総局との意見交換及びシンポジウム等を通じて、中国の行政・司法機関における法制度整備等の支援を行い、人材と制度の両面から問題解決に向けた取組を行っている。 - 経済産業省

(3) Notwithstanding the preceding two paragraphs, the General Partner and the Limited Partners may disclose information, if (a) any Partner, the Partnership or any Portfolio Company is required to make such disclosure by laws, administrative agencies, courts, financial instruments exchanges or authorized financial instruments firm associations, (b) disclosure is required for a securities underwriting company’s examination for the purpose of listing or a registration as over-the-counter securities of the Portfolio Securities, or (c) disclosure is made to lawyers, certified public accountants and tax accountants, and appraisers, advisors and other professionals that are subject to confidentiality obligations equivalent to those prescribed in the preceding two paragraphs. 例文帳に追加

3. 前二項にかかわらず、無限責任組合員及び有限責任組合員は、法令、行政庁、裁判所、金融商品取引所若しくは認可金融商品取引業協会により開示することが組合員、本組合若しくは投資先事業者等に対して要請される場合、投資証券等の上場若しくは店頭登録のための引受証券会社による審査に服するために必要な場合、又は弁護士、公認会計士、税理士並びに前二項に規定するのと同等の義務を負う鑑定人、アドバイザーその他の専門家に開示する場合、当該情報を開示することができる。 - 経済産業省

For example, the EU-Chile Association Agreement provides that the aim of environmental cooperation is to encourage conservation and improvement of the environment, prevention of contamination and degradation of natural resources and ecosystems, and rational use of the ecosystem in the interest of sustainable development. The agreement further provides that the following are particularly significant: the relationship between poverty and the environment; the environmental impact of economic activities; environmental problems and land-use management; projects to reinforce Chile's environmental structure and policies; exchanges of information, technology and experience in areas including environmental standards and models, training and education;environmental education and training to involve citizens more; and technical assistance and joint regional research programmes (Article 28).例文帳に追加

例えば、EU チリ協定では、環境協力の目的 は、環境の保護及び改善、天然資源と生態系の 汚染及び悪化の防止、持続的開発のための生態 系の有効活用であり、これに関連して、貧困と 環境の関係、経済活動の環境への影響、環境問 題と土地利用管理、チリの環境体制や政策を強 化するための試み、環境の標準・モデル・訓練・ 教育などの分野における情報・技術・経験の交 換、国民をより関与させるための環境教育や環 境訓練、技術支援や合同地域調査プログラムが 特に重要であるとしている。（第28条） - 経済産業省

At the same time, G-7 meetings have been held for a long time, and we are facing very severe global economic and financial conditions, as we were on the occasion of last year’s G-7 meeting. In particular, Mr. Geithner has become my U.S. counterpart under the new Obama administration, and I had telephone conversations with him yesterday. I hear that in the United States, Congress is deliberating how to use TARP (Troubled Asset Relief Program) and new rescue legislation. So, in London, I would like to have frank exchanges of opinions about the situations in individual countries, particularly the United States, including developments related to the “Buy American” provision, in preparation for the April meeting. 例文帳に追加

それと同時にもともと、これは長くやっていたＧ７会合でありまして、昨年のＧ７と同じように世界の経済金融が非常に厳しくなっているという状況、とりわけアメリカがオバマ新政権になり、私のパートナーがガイトナーさんになり、昨日ちょっと電話で色々お話をしましたけれども、アメリカの方でもいわゆるＴＡＲＰの使い方、あるいは新しい対策法を今国会で審議をされているということでありますから、ロンドンではそういった各国の状況、とりわけアメリカの状況、「バイ・アメリカン」がどうなっているのかも含めて率直に意見交換をして４月につなげていきたいというふうに思っております。 - 金融庁

As for the continued strong preference for savings, which you mention, as you know, more than half of the financial assets held by individuals, worth 1,500 trillion yen in all, are held in the form of cash and bank deposits. In order to establish a society in which everyone feels affluent, we believe that it is critical to provide individual investors with appropriate opportunities to invest. The FSA has been implementing various measures, such as creating an environment favorable to investment by individual investors in risk-laden assets, including through tax measures and the diversification of products available on exchanges. The FSA intends to continue promoting a shift from "savings to investment." 例文帳に追加

もう一つ、相変わらず貯蓄指向が高いというご指摘につきましては、ご案内のとおり1,500兆円におよぶ我が国の個人金融資産の過半が現金・預金という形態になっているということで、国民一人一人が豊かさを実感できる社会を構築するためには、この個人金融資産に対して適切な投資機会を付与することが極めて重要だと認識をしておりまして、金融庁としてはこれまでも個人投資家がリスク資産に投資しやすい環境整備－税制であるとか取引所における商品の多様化であるとか－といった各般の施策の実施に努めているわけでございますが、引き続き「貯蓄から投資へ」の流れを推進していきたいと思っております。 - 金融庁

I would like to refrain from commenting on a matter concerning an individual exchange-listed company. However, generally speaking, the disclosure of earnings forecasts is regarded as a source of useful information for individual investors, as you pointed out. So, it is believed to be desirable that companies take as positive a stance as possible on disclosure. On the other hand, it is difficult in some cases to compile accurate forecasts because of the market condition or changes in the business environment. I understand that the rules set by exchanges allow the omission of the disclosure of earnings forecasts in such cases. 例文帳に追加

取引所に上場する個社に関する話として、逐一コメントすることは差し控えたいと思いますが、一般論として申し上げれば、業績予想の開示の取組みというのは、ご指摘のとおり、個人投資家などにとって有用な情報とされておりまして、できるだけ前向きな対応が期待されているというふうに思いますが、他方で、市場の状況とか、あるいは事業環境の変動などによって、的確な業績予想を作成するということが困難な局面というのもありうるわけでございまして、そのような場合には、業績予想の開示を省略することも取引所ルールでは認められているというふうに承知をいたしております。 - 金融庁

Over the past decade, systems and institutions for ventures have been greatly developed. For instance, emerging equity exchanges were opened, minimum capital requirements for joint-stock companies were abolished, and systems for financing without the need for collateral or a guarantor were introduced. During the global IT boom around 2000, many IT service-related start-ups also came into the spotlight in Japan. In the country as a whole, however, the opening rate of establishments (the proportion of start-ups among existing businesses) stood at 5.1% (2004 - 2006), smaller than the closing rate (the proportion of discontinued companies among existing businesses) of 6.2%. This has also stayed at a lower level than that in the United States (10.2%), the United Kingdom (10.0%), and France (12.1%). (The year of reference is 2004 for all three countries). 例文帳に追加

この10年間、新興株式市場の整備や株式会社最低資本金規制の撤廃、新規創業者に対する無担保・無保証人融資制度の整備など、ベンチャー企業を取り巻く制度整備は大きく進展し、2000年頃には世界的なＩＴブームに乗って我が国でも多くのＩＴ・サービス系ベンチャー企業が注目されたが、我が国全体として見ると、開業率（新規開業企業数の現時点企業数に占める割合）は、5.1%（2004年～2006年）と、廃業率（廃業企業数の現時点企業数に占める割合）の6.2%を下回っており、米国(10.2%）、英国(10.0%）、フランス(12.1%）（米国、英国、フランスはいずれも2004年データ）と比して低水準にとどまっている。 - 経済産業省

(3) The Financial Instruments Exchanges and the Authorized Financial Instruments Firms Association specified by a Cabinet Order shall, pursuant to the provisions of a Cabinet Office Ordinance, keep a copy of the documents which they receive under Article 27-3(4) (including the cases where it is applied mutatis mutandis pursuant to Articles 27-8(6), 27-11(4) and paragraph (3) of the preceding Article), Article 27-10(9) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(10)) and Article 27-10(13) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(14)) at their office and make them available for public inspection for the period during which the documents referred to in paragraph (1) are made available for public inspection by the Prime Minister under preceding paragraph (1). 例文帳に追加

３　金融商品取引所及び政令で定める認可金融商品取引業協会は、内閣総理大臣が第一項の規定により同項の書類を公衆の縦覧に供している間は、第二十七条の三第四項（第二十七条の八第六項、第二十七条の十一第四項及び前条第三項において準用する場合を含む。）並びに第二十七条の十第九項（同条第十項において準用する場合を含む。）及び第十三項（同条第十四項において準用する場合を含む。）の規定により送付された書類の写しを、内閣府令で定めるところにより、その事務所に備え置き、公衆の縦覧に供しなければならない。 - 日本法令外国語訳データベースシステム

(3) In cases prescribed by the provisions of the preceding two paragraphs, where there are expenses pertaining to the Incorporation-Type Merger, the portion of said expenses related to the Incorporation-Type Merger shall also be included as a consideration of the Incorporation-Type Merger. In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iv) the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger. 例文帳に追加

３ 前二項に規定する場合において、新設合併に係る費用があるときは、当該費用のうち 新設合併対価として考慮すべきものをも新設合併対価として考慮するものとする。新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資金、加入金、資本剰余 金、法定準備金及び利益剰余金についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。一設立時出資金額新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の 合計額 二設立時加入金額新設合併の直前の各新設合併消滅会員商品取引所の加入金の額の 合計額 三設立時資本剰余金額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 金の額の合計額 四設立時法定準備金額新設合併の直前の各新設合併消滅会員商品取引所の法定準備 金の額の合計額 五設立時利益剰余金額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 金の額の合計額 - 経済産業省

(iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Liquidating Member Commodity Exchanges), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph (4) of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

四　吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）において最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） - 日本法令外国語訳データベースシステム

(3) The permission under the preceding paragraph may not be granted when the court finds that inspection or copying pertaining to the request under the preceding paragraph is likely to cause substantial detriment to said Entrusting Financial Instruments Exchange, the Financial Instruments Exchange Holding Company which has said Entrusting Financial Instruments Exchanges as its Subsidiary Company (meaning another company, the majority of whose voting rights of all shareholders or all members are held by the company. In this case, another company, the majority of whose voting rights of all shareholders or all members are held by the company and its Subsidiary Company or Subsidiary Companies or by the company's Subsidiary Company or Subsidiary Companies is deemed as a Subsidiary Company of the company) or to a Subsidiary Company of said Entrusting Financial Instruments Exchange (meaning a Subsidiary Company prescribed by Article 87-3(2)). 例文帳に追加

３　裁判所は、前項の請求に係る閲覧又は謄写をすることにより、当該委託金融商品取引所、当該委託金融商品取引所を子会社（会社がその株主又は総社員の議決権の過半数を保有する他の会社をいう。この場合において、会社及びその一若しくは二以上の子会社又は当該会社の一若しくは二以上の子会社がその総株主又は総社員の議決権の過半数を保有する他の会社は、当該会社の子会社とみなす。）とする金融商品取引所持株会社又は当該委託金融商品取引所の子会社（第八十七条の三第二項に規定する子会社をいう。）に著しい損害を及ぼすおそれがあると認めるときは、前項の許可をすることができない。 - 日本法令外国語訳データベースシステム

Whether a license is required for a used goods merchant or used goods market operator Under the Antique Dealings Law, a license must be obtained (1) where a person is engaged in the sale or exchange of used goods, or the sale or exchange of used goods under consignment, (except those who simply sell used goods or repurchase goods sold from the buyers) (Subparagraph 1, Paragraph 2, Article 2) and (2) where a person is engaged in the business of operating markets for used goods (defined as markets for purchases and exchanges by used goods merchants; Subparagraph 2 of the same paragraph). In case (1) the license is obtained from the prefectural Public Safety Commission in charge of the business premises of the used goods merchant. In case (2) the license is obtained from the Public Safety Commission in charge of the location of the used goods market operated by the used goods market operator (Paragraph 3 and Paragraph 4 of Article 2, Article 3). 例文帳に追加

（１）古物商・古物市場主の許可の要否古物営業法は、①「古物を売買し、若しくは交換し、又は委託を受けて売買し、若しくは交換する営業であって、古物を売却すること又は自己が売却した物品を当該売却の相手方から買い受けることのみを行うもの以外のもの」（第２条第２項第１号）を営む者及び②「古物市場（古物商間の古物の売買又は交換のための市場をいう。）を経営する営業」（同項第２号）を営む者について、①については、古物商として営業所の所在地を管轄する都道府県公安委員会、②については、古物市場主として古物市場の所在地を管轄する公安委員会の許可を受けなければならないものとしている（第２条第３項・第４項、第３条）。 - 経済産業省

(iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

四 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）において最終事業年 度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立 の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四 十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新 たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末 日後に生じた事象の内容に限る。） - 経済産業省

A resident of a Contracting State shall be a qualified person for a taxable year only if such resident is either: a) an individual; b) a qualified governmental entity; c) a company (including a company participating in a dual listed company arrangement), if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; d) a person other than an individual or a company, if the principal class of units in that person is listed or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; e) a pension fund, provided that as of the end of the prior taxable year more than 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State; f) an organisation established under the law of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purposes, provided that all or part of its income, profits or gains may be exempt from tax under the domestic law of that Contracting State; or g) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of the provisions of subparagraphs a) to f) of this paragraph own, directly or indirectly, at least 50 per cent of the aggregate vote and value of the shares of the person, or at least 50 per cent of the beneficial interests in the person. 例文帳に追加

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（二元上場法人に関する取決めに参加する法人を含むものとし、その主たる種類の株式が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)年金基金（当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人であるものに限る。）(f)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得、利得又は収益の全部又は一部に対する租税が免除されるものに限る。）(g)個人以外の者（その者の株式の議決権及び価値の五十パーセント以上又はその者の受益に関する持分の五十パーセント以上を(a)から(f)までに掲げる適格者であるいずれかの締約国の居住者が直接又は間接に所有する場合に限る。） - 財務省

A resident of a Contracting State is a qualified person for a taxable year or chargeable period only if such resident is either: (a) an individual; (b) a qualified governmental entity; (c) a company if the principal class of its shares is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (d) a person other than an individual or a company if the principal class of units in that person is listed, registered or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 7 of this Article and is regularly traded on one or more recognised stock exchanges; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4 of this Convention, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year or chargeable period more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; (f) a person other than an individual if residents of either Contracting State that are qualified persons by reason of subparagraphs (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person; or (g) a trust or trustee of a trust in their capacity as such if at least 50 per cent of the beneficial interests in the trust is held, directly or indirectly, by persons who are either: (i) qualified persons by reason of subparagraphs(a), (b), (c), (d) or (e) of this paragraph; or (ii) equivalent beneficiaries as defined in clause (i) of subparagraph (e) of paragraph7 of this Article. 例文帳に追加

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度又は賦課年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登 録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、７(c)(i)又は(ii)に規定する公認の有価証券市場に上場され若しくは登録され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、当該課税年度又は賦課年度の直前の課税年度又は賦課年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。）(g)信託財産又は信託財産の受託者（次の(i)又は(ii)に掲げる者が、当該信託財産の受益に関する持分の五十パーセント以上を直接又は間接に所有する場合に限る。）(i)(a)から(e)までに掲げる適格者(ii)７(e)(i)に規定する同等受益者 - 財務省

In this sense, although the FSA has three separate functions - namely planning institutional frameworks, inspection (which in this context includes the monitoring of market developments and market transactions in the broad sense), and supervision of business sectors under its jurisdiction, exchanges, certified public accountants and other relevant parties - there is a common logic to all these functions. Nonetheless, planning institutional frameworks, inspection and supervision are different in nature. Thus, it is also important to ensure that common knowledge and standards are shared with regard to each business sector, and that a consistent logic is maintained when individual cases of institutional and supervisory matters are handled. 例文帳に追加

したがって、そういう意味では、この組織は制度の企画・立案、検査―検査という場合には広い意味でマーケットの市場動向、市場における取引の監視ということも含みますけれども、―そして、具体的な監督対象の業種、あるいは取引所や公認会計士等への監督と、こういった3つのファンクションに分かれているわけですけれども、このファンクションを貫くロジックというのは共有されていると思うのですが、制度の企画立案、検査、監督というのは、それぞれ仕事の性質も違いますので、そういう意味では業態ごとに3つのファンクションを貫くようなきちんとした知識とか、座標軸の共有ということも大事でしょうし、個別事案に対応する場合もそういった制度面の話、個別の監督の話における一貫性といいますか、そういうロジックがきちんと貫かれているといったことを確保するということも大事だと思っております。 - 金融庁

Banning exchanges of senior personnel is not the ultimate goal. As I already said, the "no-return rule" is a means to ensure that financial administration is flexibly conducted with a high level of professionalism and in line with its objectives. Therefore, it is important to take into consideration other factors that contribute to those objectives as well. I believe that the independence, neutrality and professionalism of financial administration are important elements that should never be ignored, so I think that measures that help to maintain these elements should be actively adopted. This is what I meant when I said earlier that the "no-return rule" will remain important, and attention should continue to be paid to that point. 例文帳に追加

そこの大きな狙いというものは、幹部級の交流をしないということそのものが最終目標ではなくて、先ほど来申し上げているように、金融行政が、その政策目標に忠実に、しかも機動的に、高い専門性を発揮しつつ、きちんと遂行される、そのための一つの工夫なわけですから、その目的に照らしたときに、ほかの様々なサポートをしてくれる要因と一緒に考えていくということが大事なのであって、私は、この金融行政の独立性・中立性・専門性、これは決して否定されてはいけない重要な要素であると思っておりますので、この点に資するための工夫はどんどんやっていったら良いと思いますし、先ほど、プリンシプル・ベースとしての「ノーリターンルール」というものについては、引き続き重要な心構えであって、今後とも留意すべきだと申し上げたのは、そういう意味でございます。 - 金融庁

(iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in a Consolidation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in a Consolidation-Type Merger) at said Member Commodity Exchange Dissolved in a Consolidation-Type Merger (excluding Liquidating Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph (4) of the Act and the day of the establishment of the Member Commodity Exchange Established by a Consolidation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

四　当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号において同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） - 日本法令外国語訳データベースシステム

(iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in a Consolidation-Type Merger) at said Member Commodity Exchange Dissolved in a Consolidation-Type Merger (excluding Liquidating Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph (4) of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

四　当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号において同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に限る。） - 日本法令外国語訳データベースシステム

Especially among venture capitals and start-ups, a majority say listing that examination has gotten much tougher than a few years ago. Issues that have gotten tougher include the internal control system checks, links for to antisocial organizations, and scrutiny of business plans. All these are important, but checking for relationships to antisocial groups is pointed out as an increasingly urgent problem and JASDAQ mentions it explicitly as one of its delisting criteria, and other exchanges are also putting forth more efforts to tackle the problem. Some say, on the other hand, there are cases where start-ups are required to develop a internal control system they are unable to put in effect, where an unclear definition or range of antisocial organizations to be examined, puts them to trouble in deciding specifically what they must do, or where an exchange that demands excessive feasibility in business plans refuses even a reasonable degree of future uncertainties about growth when such uncertainties are present for start-ups, by their very nature. 例文帳に追加

特に審査が強化されたと言われる項目としては、内部管理体制、反社会的勢力との関係、事業計画の合理性等が挙げられている。いずれも審査が重要な項目であることは事実であり、特に反社会的勢力との関係については、近年問題の深刻化が指摘されていることから、ＪＡＳＤＡＱにおいては上場廃止基準に明記する等、各取引所ともに一層重点的な取り組みがなされているところである。他方、こうした事項について、ベンチャー企業には事実上整備しえない内部管理組織の整備を求められる場合、調査対象となる反社会的勢力の定義・範囲がはっきりせず対応に苦慮する場合、事業計画の合理性を求める余り、ベンチャー企業の成長性に伴う将来の不確実性が十分に認められない場合等もあると言われている。 - 経済産業省

(iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); 例文帳に追加

四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） - 経済産業省

(2) In the case where the prescriptions in the provisos of the preceding paragraph apply, the amounts listed in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in the following items: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following: (a) the amount of the contributions immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (limited to those cases pertaining to the contributions of the Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than the Member Commodity Exchange acquired through an Incorporation-Type Merger; hereinafter the same shall apply in this item); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the current market value of the consideration of the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger. 例文帳に追加

２ 前項ただし書に規定する場合には、新設合併設立会員商品取引所の次の各号に掲げる 額は、当該各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の出資金の額 ロ新設合併対価時価（新設合併設立会員商品取引所の出資に係るものであって、新 設合併取得会員商品取引所以外の新設合併消滅会員商品取引所の会員に交付するも のに限る。以下この項において同じ。）の範囲内で、新設合併消滅会員商品取引所 が新設合併契約の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の加入金の額 ロ新設合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、新設合併消 滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。） 三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た 額 イ新設合併取得会員商品取引所の新設合併の直前の資本剰余金の額 ロ新設合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額新設合併取得会員商品取引所の新設合併の直前の法定準備金 の額 五設立時利益剰余金額新設合併取得会員商品取引所の新設合併の直前の利益剰余金 の額 - 経済産業省

the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No.25 of 1948) of Japan; (ii) any Swiss stock exchange on which registered dealings in shares take place; (iii) the London Stock Exchange, the Irish Stock Exchange and the stock exchanges of Amsterdam, Brussels, Dusseldorf, Frankfurt, Hamburg, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna, and the NASDAQ system; (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article 例文帳に追加

「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)株式の公認の取引が行われるスイスの有価証券市場(iii)ロンドン証券取引所、アイルランド証券取引所、アムステルダム証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他 の有価証券市場 - 財務省

the term “recognised stock exchange” means: (i) the London Stock Exchange and any other recognised investment exchange within the meaning of the Financial Services Act 1986or, as the case may be, the Financial Services and Markets Act 2000; (ii) any stock exchange established by a Stock Exchange or a securities dealers association under the terms of the Securities and Exchange Law (Law No. 25 of 1948) of Japan; (iii) the Swiss Stock Exchange, the Irish Stock Exchange and the stock exchanges of Amsterdam, Brussels, Dusseldorf, Frankfurt, Hamburg, Johannesburg, Luxembourg, Madrid, Milan, New York, Paris, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities agree to recognise for the purposes of this Article; 例文帳に追加

「公認の有価証券市場」とは、次のものをいう。(i)ロンドン証券取引所及び千九百八十六年金融サービス法又は二千年金融サービス市場法に基づき公認された有価証券市場(ii)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された証券取引所又は証券業協会により設立された有価証券市場(iii)スイス証券取引所、アイルランド証券取引所、アムステルダム証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、ヨハネスブルク証券取引所、ルクセンブルク証券取引所、マドリッド証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所及びウィーン証券取引所並びにナスダック市場(iv)この条の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するもの - 財務省

(iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Member Commodity Exchanges which is to be liquidated pursuant to the provisions of Article 475 (excluding item (i) and item (iii)) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Liquidating Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph (4) of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

三　吸収合併消滅会員商品取引所（法第七十七条第一項において準用する会社法第四百七十五条（第一号及び第三号を除く。）の規定により清算をする会員商品取引所（以下「清算会員商品取引所」という。）を除く。）において最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） - 日本法令外国語訳データベースシステム

(2) When a Member Commodity Exchange implements an Absorption-Type Merger (a merger of a Commodity Exchange with another Commodity Exchange where a Commodity Exchange surviving the merger [hereinafter referred to as the "Commodity Exchange Surviving an Absorption-Type Merger" in this Section] succeeds to all of the rights and obligations of the Commodity Exchange dissolved as a result of the merger [hereinafter referred to as the "Commodity Exchange Dissolved in an Absorption-Type Merger" in this Section]; the same shall apply hereinafter) or a Consolidation-Type Merger (a merger between two or more Commodity Exchanges where a Commodity Exchange established by the merger [hereinafter referred to as the "Commodity Exchange Established by a Consolidation-Type Merger" in this Section] succeeds to all of the rights and obligations of the Commodity Exchange dissolved as a result of the merger [hereinafter referred to as the "Commodity Exchange Dissolved in a Consolidation-Type Merger" in this Section]; the same shall apply hereinafter), the Commodity Exchange Surviving an Absorption-Type Merger or the Commodity Exchange Established by a Consolidation-Type Merger shall be an entity prescribed in the following items for the categories of cases set forth respectively therein: 例文帳に追加

２　会員商品取引所が吸収合併（商品取引所が他の商品取引所とする合併であつて、合併により消滅する商品取引所（以下この節において「吸収合併消滅商品取引所」という。）の権利義務の全部を合併後存続する商品取引所（以下この節において「吸収合併存続商品取引所」という。）に承継させるものをいう。以下同じ。）又は新設合併（二以上の商品取引所がする合併であつて、合併により消滅する商品取引所（以下この節において「新設合併消滅商品取引所」という。）の権利義務の全部を合併により設立する商品取引所（以下この節において「新設合併設立商品取引所」という。）に承継させるものをいう。以下同じ。）をする場合には、吸収合併存続商品取引所又は新設合併設立商品取引所は、次の各号に掲げる場合の区分に応じ、当該各号に定める者でなければならない。 - 日本法令外国語訳データベースシステム

(i) Minister of Agriculture, Forestry and Fisheries: with regard to Commodity Exchanges which open only the Commodity Markets on which the Listed Commodities consist solely of Commodities related to the Ministry of Agriculture, Forestry and Fisheries (which refers to such Commodities specified by a Cabinet Order; the same shall apply hereinafter) or the Commodity Markets on which the Listed Commodities consist solely of Commodity Indices whose sole target Goods are Commodities related to the Ministry of Agriculture, Forestry and Fisheries (hereinafter referred to as "Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries"), Commodity Clearing Organizations which conduct Business of Assuming Commodity Transaction Debts solely pertaining to Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries, establishers of Facilities Similar to Type 1 Specified Commodity Market or Facilities Similar to Type 2 Specified Commodity Market for carrying out transactions solely for Commodities related to the Ministry of Agriculture, Forestry and Fisheries or for Commodity Indices of which the sole target Goods are Commodities related to the Ministry of Agriculture, Forestry and Fisheries, or Over-the-Counter Commodity Futures Transactions Dealers pertaining to Over-the-Counter Commodity Futures Transactions, etc. solely using quotations on the Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries 例文帳に追加

一　農林水産省関係商品（商品のうち政令で指定するものをいう。以下同じ。）のみを上場商品とする商品市場若しくはその対象となる物品が農林水産省関係商品のみである商品指数を上場商品指数とする商品市場（以下「農林水産省関係商品市場」という。）のみを開設する商品取引所、農林水産省関係商品市場のみに係る商品取引債務引受業を行う商品取引清算機関、農林水産省関係商品のみ若しくはその対象となる物品が農林水産省関係商品のみである商品指数のみについて取引をするための第一種特定商品市場類似施設若しくは第二種特定商品市場類似施設の開設者又は農林水産省関係商品市場における相場のみを利用した店頭商品先物取引等に係る店頭商品先物取引業者については、農林水産大臣 - 日本法令外国語訳データベースシステム

(2) When a Member Commodity Exchange implements an Absorption-Type Merger (a merger of a Commodity Exchange with another Commodity Exchange where a Commodity Exchange surviving the merger [hereinafter referred to as the "Commodity Exchange Surviving an Absorption-Type Merger" in this section] succeeds to all of the rights and obligations of the Commodity Exchange dissolved as a result of the merger [hereinafter referred to as the "Commodity Exchange Dissolved in an Absorption-Type Merger" in this Section]; the same shall apply hereinafter) or an Incorporation-Type Merger (a merger between two or more Commodity Exchanges where a Commodity Exchange established by the merger [hereinafter referred to as the "Commodity Exchange Established by an Incorporation-Type Merger" in this Section] succeeds to all of the rights and obligations of the Commodity Exchange dissolved as a result of the merger [hereinafter referred to as the "Commodity Exchange Dissolved in an Incorporation-Type Merger" in this Section]; the same shall apply hereinafter), the Commodity Exchange Surviving an Absorption-Type Merger or the Commodity Exchange Established by an Incorporation-Type Merger shall be an entity prescribed in the following items for the categories of cases set forth respectively therein: 例文帳に追加

２ 会員商品取引所が吸収合併（商品取引所が他の商品取引所とする合併であつて、合併により消滅する商品取引所（以下この節において「吸収合併消滅商品取引所」という。）の権利義務の全部を合併後存続する商品取引所（以下この節において「吸収合併存続商品取引所」という。）に承継させるものをいう。以下同じ。）又は新設合併（二以上の商品取引所がする合併であつて、合併により消滅する商品取引所（以下この節において「新設合併消滅商品取引所」という。）の権利義務の全部を合併により設立する商品取引所（以下この節において「新設合併設立商品取引所」という。）に承継させるものをいう。以下同じ。）をする場合には、吸収合併存続商品取引所又は新設合併設立商品取引所は、次の各号に掲げる場合の区分に応じ、当該各号に定める者でなければならない。 - 経済産業省

(i) Minister of Agriculture, Forestry and Fisheries: with regard to Commodity Exchanges which open only the Commodity Markets on which the Listed Commodities consist solely of Commodities related to the Ministry of Agriculture, Forestry and Fisheries (which refers to such Commodities specified by a Cabinet Order; the same shall apply hereinafter) or the Commodity Markets on which the Listed Commodities consist solely of Commodity Indices whose sole target Goods are Commodities related to the Ministry of Agriculture, Forestry and Fisheries (hereinafter referred to as "Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries"), Commodity Clearing Organizations which conduct Business of Assuming Commidity Transaction Debts solely pertaining to Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries, establishers of Facilities Similar to Type 1 Specified Commodity Market or Facilities Similar to Type 2 Specified Commodity Market for carrying out transactions solely for Commodities related to the Ministry of Agriculture, Forestry and Fisheries or for Commodity Indices of which the sole target Goods are Commodities related to the Ministry of Agriculture, Forestry and Fisheries, or Over-the-Counter Commodity Futures Transactions Dealers pertaining to Over-the-Counter Commodity Futures Transactions, etc. solely using quotations on the Commodity Markets related to the Ministry of Agriculture, Forestry and Fisheries 例文帳に追加

一 農林水産省関係商品（商品のうち政令で指定するものをいう。以下同じ。）のみを上場商品とする商品市場若しくはその対象となる物品が農林水産省関係商品のみである商品指数を上場商品指数とする商品市場（以下「農林水産省関係商品市場」という。）のみを開設する商品取引所、農林水産省関係商品市場のみに係る商品取引債務引受業を行う商品取引清算機関、農林水産省関係商品のみ若しくはその対象となる物品が農林水産省関係商品のみである商品指数のみについて取引をするための第一種特定商品市場類似施設若しくは第二種特定商品市場類似施設の開設者又は農林水産省関係商品市場における相場のみを利用した店頭商品先物取引等に係る店頭商品先物取引業者については、農林水産大臣 - 経済産業省

(iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act)(hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); 例文帳に追加

三吸収合併消滅会員商品取引所（法第七十七条第一項において準用する会社法第四百 七十五条（第一号及び第三号を除く。）の規定により清算をする会員商品取引所（以 下「清算会員商品取引所」という。）を除く。）において最終事業年度の末日（最終事 業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。） - 経済産業省

(2) In the case of the preceding paragraph, when a Membership-Type Financial Instruments Exchange implements an Absorption-Type Merger (meaning a merger of a Financial Instruments Exchange with another Financial Instruments Exchange where a Financial Instruments Exchange surviving the merger (hereinafter referred to as the "Financial Instruments Exchange Surviving an Absorption-Type Merger" in this Subsection) succeeds to all of the rights and obligations of the Financial Instruments Exchange extinguished as a result of the merger (hereinafter referred to as the "Financial Instruments Exchange Extinguished upon an Absorption-Type Merger" in this Subsection); the same shall apply hereinafter), or a Consolidation-Type Merger (meaning a merger between two or more Financial Instruments Exchanges where a Financial Instruments Exchange established by the merger (hereinafter referred to as the "Financial Instruments Exchange Established by a Consolidation-Type Merger" in this Subsection) succeeds to all of the rights and obligations of the Financial Instruments Exchange extinguished as a result of the merger (hereinafter referred to as the "Financial Instruments Exchange Extinguished upon Consolidation-Type Merger" in this Subsection); the same shall apply hereinafter), the Financial Instruments Exchange Surviving an Absorption-Type Merger or the Financial Instruments Exchange Established by a Consolidation-Type Merger shall be the person prescribed in the following items for the categories of cases set forth respectively therein: 例文帳に追加

２　前項の場合において、吸収合併（金融商品取引所が他の金融商品取引所とする合併であつて、合併により消滅する金融商品取引所（以下この款において「吸収合併消滅金融商品取引所」という。）の権利義務の全部を合併後存続する金融商品取引所（以下この款において「吸収合併存続金融商品取引所」という。）に承継させるものをいう。以下同じ。）又は新設合併（二以上の金融商品取引所がする合併であつて、合併により消滅する金融商品取引所（以下この款において「新設合併消滅金融商品取引所」という。）の権利義務の全部を合併により設立する金融商品取引所（以下この款において「新設合併設立金融商品取引所」という。）に承継させるものをいう。以下同じ。）をする場合には、吸収合併存続金融商品取引所又は新設合併設立金融商品取引所は、次の各号に掲げる場合の区分に応じ当該各号に定める者でなければならない。 - 日本法令外国語訳データベースシステム

(ii) Minister of Economy, Trade and Industry: with regard to Commodity Exchanges which open only the Commodity Markets where Listed Commodities consist solely of Commodities related to the Ministry of Economy, Trade and Industry (which refers to such Commodities other than Commodities related to the Ministry of Agriculture, Forestry and Fisheries; the same shall apply hereinafter) or the Commodity Markets where Listed Commodities consist solely of Commodity Indices of which the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry (hereinafter referred to as "Commodity Markets related to the Ministry of Economy, Trade and Industry"), Commodity Clearing Organizations which conduct Business of Assuming Commodity Transaction Debts solely pertaining to Commodity Markets related to the Ministry of Economy, Trade and Industry, establishers of Facilities Similar to Type 1 Specified Commodity Market or Facilities Similar to Type 2 Specified Commodity Market for carrying out transactions solely for Commodities related to the Ministry of Economy, Trade and Industry or for Commodity Indices where the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry, or Over-the-Counter Commodity Futures Transactions Dealers pertaining to Over-the-Counter Commodity Futures Transactions solely using quotations on the Commodity Markets related to the Ministry of Economy, Trade and Industry 例文帳に追加

二　経済産業省関係商品（商品のうち農林水産省関係商品以外のものをいう。以下同じ。）のみを上場商品とする商品市場若しくはその対象となる物品が経済産業省関係商品のみである商品指数を上場商品指数とする商品市場（以下「経済産業省関係商品市場」という。）のみを開設する商品取引所、経済産業省関係商品市場のみに係る商品取引債務引受業を行う商品取引清算機関、経済産業省関係商品のみ若しくはその対象となる物品が経済産業省関係商品のみである商品指数のみについて取引をするための第一種特定商品市場類似施設若しくは第二種特定商品市場類似施設の開設者又は経済産業省関係商品市場における相場のみを利用した店頭商品先物取引等に係る店頭商品先物取引業者については、経済産業大臣 - 日本法令外国語訳データベースシステム

The Tokyo Stock Exchange obliges companies listed on Mothers to hold more than two explanatory meetings per year three years after listing. In April 2004, JASDAQ also introduced a system that requires all its listed companies to have two IR meetings a year (four meetings per year for companies listed on the NEO, established in 2007), and, along with the system, it set up a special unit to provide the companies with necessary services. The free services for all the listed companies, “JQ IR Support Service,” include lectures by IR experts, seminars where IR practitioners offer their experiences as a lesson for others, and a “website dedicated to IR,” which provides investors and the companies with opportunities to communicate. It also has a system of annual commendation to have examples that should be guides to IR activities that should be made widely known and that should promote more aggressive efforts, so that its listed companies will offer more and better IR services and, as a result, that the JASDAQ itself will function better. With such initiatives in mind, exchanges should provide companies listed on them with more support in disclosure activities they perform for investors, such as IR meetings held for them. 例文帳に追加

また、東京証券取引所では、マザーズ上場会社に対して上場後3年間において年2回以上の説明会を義務付けている。ジャスダック証券取引所でも全上場会社に対し2004年4月より年2回（ただし、2007年創設のＮＥＯについては年4回）のＩＲ実施を制度化し、それと同時に上場会社向けサービスを実施する専門部隊を設置。「ＪＱ ＩＲ支援サービス」としてＩＲ有識者による講演、ＩＲ担当者による体験談等に関するセミナー開催、「Ｗｅｂ上のＩＲ専用サイト」を通じた投資家と上場会社を結ぶコミュニケーションの場を全上場会社に無料で提供している。加えて、年に1回ＩＲ活動の指針となるような事例を紹介し、積極的な活動に資することを目的とした表彰制度を通じて、上場会社によるＩＲ活動がより一層充実し、ジャスダック証券取引所の市場機能の活性化につなげている。各取引所はこうした取り組みを踏まえ、株主向けＩＲ説明会の開催等、上場企業の株主への情報開示に係る支援を更に強化していくべきである。 - 経済産業省

(ii) Minister of Economy, Trade and Industry: with regard to Commodity Exchanges which open only the Commodity Markets where Listed Commodities consist solely of Commodities related to the Ministry of Economy, Trade and Industry (which refers to such Commodities other than Commodities related to the Ministry of Agriculture, Forestry and Fisheries; the same shall apply hereinafter) or the Commodity Markets where Listed Commodities consist solely of Commodity Indices of which the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry (hereinafter referred to as "Commodity Markets related to the Ministry of Economy, Trade and Industry"), Commodity Clearing Organizations which conduct Business of Assuming Commidity Transaction Debts solely pertaining to Commodity Markets related to the Ministry of Economy, Trade and Industry, establishers of Facilities Similar to Type 1 Specified Commodity Market or Facilities Similar to Type 2 Specified Commodity Market for carrying out transactions solely for Commodities related to the Ministry of Economy, Trade and Industry or for Commodity Indices where the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry, or Over-the-Counter Commodity Futures Transactions Dealers pertaining to Over-the-Counter Commodity Futures Transactions solely using quotations on the Commodity Markets related to the Ministry of Economy, Trade and Industry 例文帳に追加

二 経済産業省関係商品（商品のうち農林水産省関係商品以外のものをいう。以下同じ。）のみを上場商品とする商品市場若しくはその対象となる物品が経済産業省関係商品のみである商品指数を上場商品指数とする商品市場（以下「経済産業省関係商品市場」という。）のみを開設する商品取引所、経済産業省関係商品市場のみに係る商品取引債務引受業を行う商品取引清算機関、経済産業省関係商品のみ若しくはその対象となる物品が経済産業省関係商品のみである商品指数のみについて取引をするための第一種特定商品市場類似施設若しくは第二種特定商品市場類似施設の開設者又は経済産業省関係商品市場における相場のみを利用した店頭商品先物取引等に係る店頭商品先物取引業者については、経済産業大臣 - 経済産業省

A resident of a Contracting State is a qualified person for a taxable year only if such resident is either:(a) an individual; (b) a qualified governmental entity; (c) a company, if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph (c) of paragraph 8 and is regularly traded on one or more recognised stock exchanges; (d) a bank, an insurance company or a securities dealer that is established and regulated as such under the laws of the Contracting State of which it is a resident; (e) a person described in subparagraph (b) or (c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph (b) of that paragraph as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (f) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the capital or of the voting power of the person. 例文帳に追加

一方の締約国の居住者が次の(a)から(f)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（その主たる種類の株式が、８(c)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ規制されるものに限る。）(e)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあつては、当該課税年度の直前の課税年 度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金又は年金計画に限る。）(f)個人以外の者（(a)から(e)までに掲げる適格者であるいずれかの締約国の居住者が、発行済株式その他の受益に関する持分又は議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。） - 財務省

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger). 例文帳に追加

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零 - 経済産業省

Also, we must keep a watchful eye on the upsurge in prices of commodities, as was instructed today by Prime Minister Kan. As the establishment of a comprehensive exchange is included in the New Growth Strategy, it is important from the perspective of Japan’s economic growth. Problems of commodities exchanges have become a globally important challenge as they were taken up at the G20 meeting. Therefore, I believe that the establishment of a comprehensive exchange has grown in priority in my eyes as a politician. In that sense, although I understand that each ministry has its own tradition and history, we must study this matter. That the Prime Minister issued an instruction regarding this and it was discussed at the G-20 meeting means that it has paramount political importance globally. Therefore, we must study this matter while maintaining appropriate cooperation with relevant ministries and agencies. 例文帳に追加

しかしながら、一次産品の場合、特に農産物の場合、自給の問題がありますし、それから天候の問題があるのです。天候不順があると農産物はとれませんし、それからまた、これは私の一般的な知識で恐縮なのでございますが、やはり発展途上国は、今どんどん経済的に大きくなっておりますから、需要が非常に高まっている。だから、世界的な需給のバランスが崩れつつあるといったことが、市場の高騰につながっているのだという意見もあれば、またご存じのように、投機筋が、要するに商品先物取引、これは江戸時代に米の相場というものが、世界で最初に商品先物取引として日本でやったという歴史がございますけれども、そこもまだ要因がはっきり分析されていないところがあるのです。今日の新聞にも載っていましたが、国際決済銀行（BIS）で市場委員会の議長を務める日銀の幹部の方が、議長国フランスの要請でこの（小委員会の）議長に決まったということを、野田財務大臣も閣僚懇で話をしておられましたので、そういったことで、価格高騰の原因を明らかにするために色々と国際的に検討していくということが、G20でも合意されたということです。まだ、なかなか世界的にみんな考えがまとまっていないところもあるのです。ですから、やはりその辺をしっかりクリアにしていく必要があると思っています。 - 金融庁

Article 60-9 (1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by a Consolidation-Type Merger acquired by succession as the result of a Consolidation-Type Merger (which refers to a Consolidation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to a Consolidation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through a Consolidation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to a Consolidation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by a Consolidation-Type Merger for said property; the same shall apply hereinafter]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the Consideration of the Consolidation-Type Merger (which means property delivered to Members of a Member Commodity Exchanges Dissolved in a Consolidation-Type Merger by the Member Commodity Exchange Established by a Consolidation-Type Merger at the time of the Consolidation-Type Merger; hereinafter the same shall apply in this Article) and other current market values of said Property subject to a Consolidation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Consolidation-Type Merger contract: 例文帳に追加

第六十条の九　新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、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

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in respective items of Article 57; (ii) the following matters concerning another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; the same shall apply in this item): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a Clearing Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Member Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Member Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Member Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が会員 商品取引所である場合にあっては、次に掲げる事項とする。一第五十七条各号に掲げる事項についての定めの相当性に関する事項 二他の新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）についての次に掲げる事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条 第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照 表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五新設合併設立会員商品取引所の成立の日以後における当該新設合併設立会員商品取 引所の債務（他の新設合併消滅会員商品取引所から承継する債務を除く。）の履行の 見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

Article 152 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph (2), item (i). In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item (iv) of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item (v) of the same Article and Article 81, item (v) of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item (vii) of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in a consolidation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger," the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of the same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百五十二条　商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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

(1) The provisions of Article 79, Article 80 (excluding items 2, 6, 9 and 10), Article 81 (excluding items 3, 6, 9 and 10), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph 2, item 1. In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item 4 of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item 5 of the same Article and Article 81, item 5 of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item 7 of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in an incorporation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item 7 of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger," the term "the head office" in Article 82, paragraphs 2 to 4 inclusive and Article 83 of th same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

１ 商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号 及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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。 - 経済産業省

2. A resident of a Contracting State is a qualified person for a taxable year only if such resident is either: a) an individual; b) the Government of a Contracting State, any political subdivision or local authority thereof, the Bank of Japan, the Central Bank of the Netherlands or a person that is owned, directly or indirectly, by the Government of a Contracting State or a political subdivision or local authority thereof; c) a company, if the principal class of its shares is listed or registered on a recognised stock exchange and is regularly traded on one or more recognised stock exchanges, provided that, if the shares are listed or registered on a recognised stock exchange specified in clause (iii) or (iv) of subparagraph c) of paragraph 8, the primary place of management and control of the company is in the Contracting State of which it is a resident; d) a person that is either: (i) a person as described in subparagraph b) or c) of paragraph 1 of Article 4, provided that in the case of a person described in subparagraph b) of that paragraph: (aa) as of the end of the prior taxable year more than 50 per cent of the person’s beneficiaries, members or participants are individuals who are residents of either Contracting State; or (bb) more than 75 per cent of the contributions made to the person is derived from residents of either Contracting State which are qualified persons; or (ii) a bank, an insurance company or a securities company that is established and regulated as such under the laws of the Contracting State of which it is a resident; or e) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph a), b), c) or d) of this paragraph own, directly or indirectly, shares or other beneficial interests representing at least 50 per cent of the voting power of the person.例文帳に追加

２一方の締約国の居住者が次の(a)から(e)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)一方の締約国の政府、一方の締約国の地方政府若しくは地方公共団体、日本銀行、オランダ中央銀行又は一方の締約国の政府若しくは一方の締約国の地方政府若しくは地方公共団体が直接若しくは間接に所有する者(c)法人であって、その主たる種類の株式が、公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるもの（当該株式が８(c)(iii)又は(iv)に規定する公認の有価証券市場に上場され、又は登録されるものである場合には、当該法人の事業の管理及び支配の主たる場所が、当該法人が居住者とされる締約国内にあるときに限る。）(d)次の(i)又(ii)はに規定する者のいずれかに該当する者(i)第四条１(b)又は(c)に規定する者（同条１(b)に規定する者にあっては、次の(aa)又は(bb)に規定する者のいずれかに該当する者に限る。）(aa)当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人である年金基金(bb)その基金の七十五パーセントを超えるものが、適格者であるいずれかの締約国の居住者が拠出した基金である年金基金(ii)銀行、保険会社又は証券会社（その者が居住者とされる締約国の法令に基づいて設立され、かつ、規制されるものに限る。）(e)個人以外の者（(a)から(d)までに掲げる適格者であるいずれかの締約国の居住者が、議決権の五十パーセント以上に相当する株式その他の受益に関する持分を直接又は間接に所有する場合に限る。） - 財務省