「exclude」に関連した英語例文の一覧と使い方(18ページ目) - Weblio英語例文検索

v) Where a person intends to export goods listed in the middle column of row 8 of appended table 1 or goods listed in the middle column of row 9 of the same table (limited to the part concerning goods listed in (7), (8) or (10)), which are specified by the Minister of Economy, Trade and Industry in public notice in that there is no need to take into consideration the content of the export transactions in light of the specifications of said goods and the manner of sale of the goods in the market (such goods shall exclude Temporarily Landed Goods to Foreign Countries) (except for cases (a) and (b) of item (iii) if that person intends to export goods to a region other than the regions listed in appended table 4-2 例文帳に追加

五　別表第一の八の項の中欄に掲げる貨物又は同表の九の項の中欄に掲げる貨物（（七）、（八）又は（十）に掲げる貨物に係る部分に限る。）のうち、当該貨物の仕様及び市場における販売の態様からみて特にその輸出取引の内容を考慮する必要がないものとして経済産業大臣が告示で定めるもの（外国向け仮陸揚げ貨物を除く。）を輸出しようとするとき（別表第三に掲げる地域以外の地域を仕向地として輸出しようとする場合にあつては、第三号のイ及びロのいずれの場合にも該当しないときに限る。）。 - 日本法令外国語訳データベースシステム

i) Other consolidated corporations (meaning consolidated corporations prescribed in Article 2(xii)-7-4 of the Corporation Tax Act; hereinafter the same shall apply in this item and item (iii)) which have the consolidated full controlling interest prescribed in Article 2(xii)-7-5 of the Corporation Tax Act with a consolidated corporation falling under the category of a specially-related shareholder, etc. which pertains to a specified foreign corporation prescribed in Article 40-10(4) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph) mainly engaged in the business listed in item (i) of the said paragraph (hereinafter such specified foreign corporation shall be referred to as a "specified foreign corporation" in this paragraph) (such other consolidated corporations shall exclude those falling under the category of specially-related shareholders, etc. pertaining to the said specified foreign corporation 例文帳に追加

一　法第四十条の十第四項第一号に掲げる事業を主として行う同項に規定する特定外国法人（以下この項において「特定外国法人」という。）に係る特殊関係株主等に該当する連結法人（法人税法第二条第十二号の七の四に規定する連結法人をいう。以下この号及び第三号において同じ。）との間に法人税法第二条第十二号の七の五に規定する連結完全支配関係がある他の連結法人（当該特定外国法人に係る特殊関係株主等に該当する者を除く。） - 日本法令外国語訳データベースシステム

Article 28 (1) The court may, when it finds it necessary in order to achieve the purpose of the recognition and assistance proceedings, upon the petition of an interested person or by its own authority, issue an order prohibiting all creditors from enforcing compulsory execution, etc. against the debtor's property, upon issuing an order of recognition of foreign insolvency proceedings or after issuing such an order. In this case, the court, when it finds it appropriate, may exclude compulsory execution, etc. based on a certain range of claims or compulsory execution, etc. against a certain range of the debtor's property from the scope of the prohibition order. 例文帳に追加

第二十八条　裁判所は、承認援助手続の目的を達成するために必要があると認めるときは、利害関係人の申立てにより又は職権で、外国倒産処理手続の承認の決定と同時に又はその決定後、すべての債権者に対し、債務者の財産に対する強制執行等の禁止を命ずることができる。この場合において、裁判所は、相当と認めるときは、一定の範囲に属する債権に基づく強制執行等又は一定の範囲に属する債務者の財産に対する強制執行等を禁止の命令の対象から除外することができる。 - 日本法令外国語訳データベースシステム

Article 3 (1) With regard to the amount deemed to have been contributed to the former Organization by persons other than the government pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Revised Basic Technology Act (in the case where stated capital has been increased or decreased pursuant to the provisions of Article 10 of the Supplementary Provisions of the Revised Basic Technology Act as applied mutatis mutandis by replacing certain of its terms pursuant to Article 13 thereof, such amount shall include the amount deemed to have been contributed under said Article and exclude the amount deemed not to have been contributed under said Article), said persons other than the government may demand that the former Organization redeem their equity interests during the period specified by Cabinet Order only. 例文帳に追加

第三条　基盤法改正法附則第三条第一項の規定により政府以外の者から旧機構に対して出資されたものとされた額（基盤法改正法附則第十三条において読み替えて準用する基盤法改正法附則第十条の規定により資本金を増加し又は減少した場合にあっては、同条の規定により出資があったものとされた額を含み、同条の規定により出資がなかったものとされた額を除く。）については、当該政府以外の者は、旧機構に対し、政令で定める期間に限り、その持分の払戻しを請求することができる。 - 日本法令外国語訳データベースシステム

Originally, unions of niwanushi, known as Shinno Associations, were formed by groups of mediators who secured spots for and looked after peddlers and travelers, but these days, most are affiliated with criminal gangs, with some 'niwanushi' completely ignoring the 'taking care of' part, which was originally the most important, and while claiming to be the 'n-th niwanushi of such-and-such society' or from 'a branch of so-and-so kumi' or 'the such-and-such family of so-and-so society,' they threaten and exclude rivals and demand gifts and money in the name of chakuto (gifts for caretakers of the area when merchants arrived, in a sign of greeting) from newly-arrived merchants seeking their services. 例文帳に追加

本来、行商人や旅人（たびにん）の場所の確保や世話をする世話人が集まって組織となり神農会と呼ばれる庭主（組合）が起こったが、現在では、そのほとんどが各地の暴力団の傘下組織となり、一部には本来一番肝心な世話することを怠って何もしない「庭主」が「○○会○代目」、「○○組分家」、「○○会○○一家」と名乗り、競合する出店を脅迫し排除したり、挨拶に来るよう呼びつけ行商人などから着到（その地区の世話人に世話になる場合、到着した際に挨拶として持っていく手土産）名目で金品をたかる組織も存在する。 - Wikipedia日英京都関連文書対訳コーパス

The Director, Chief Hearing Officer or any Hearing Officer shall receive relevant and material evidence, rule on offer of evidence and exclude all irrelevant matter, and shall act according to justice and fairness. The Bureau in the exercise of its power to investigate and hear cases within its jurisdiction shall not be strictly bound by the technical rules of evidence. The Bureau shall, however, take judicial cognizance of the official acts of the legislative, executive and judicial departments of the Philippines, the laws of nature, scientific facts as published in treatises, periodicals, or pamphlets and other facts which are of public knowledge or general knowledge as would enable the Director, Chief Hearing Officer or Hearing Officer to rule upon the technical issues in the case.例文帳に追加

局長，主任聴聞官又は聴聞官は，関連性のある重要な証拠を受領し，証拠の提供について決定し，すべての不適切な事項を除外するものとし，かつ，正義及び公正に基づいて行動しなければならない。局は，その管轄権内において事件を調査し聴聞する権限の行使に当たって，技術的な証拠規則に厳密に拘束されるものではない。ただし，局は，事件の技術的争点に関して局長，主任聴聞官又は聴聞官が裁定することを可能にするよう，フィリピンの立法府，行政府及び司法府の公式の処分，論文，定期刊行物又は小冊子に発表された自然の法則，科学的事実，及び公知又は周知のその他の事実を司法的に確知しなければならない。 - 特許庁

Article 26 (1) With respect to employment placement for students or pupils of or graduates from schools provided in Article 1 of the School Education Act (Act No. 26 of 1947) (hereinafter referred to as "schools") (such students, pupils and graduates exclude those specified by a Cabinet Order; hereinafter referred to as "students, pupils, etc."), the Public Employment Security Offices shall endeavor, in cooperation with the schools, to provide students, pupils, etc. with employment information and results of occupational surveys and research, give them vocational guidance, and, through liaison between Public Employment Security Offices, develop as many job offerings as possible that are found to be appropriate to be introduced to students, pupils, etc., and arrange students, pupils, etc. to obtain jobs conformed to their abilities. 例文帳に追加

第二十六条　公共職業安定所は、学校教育法（昭和二十二年法律第二十六号）第一条に規定する学校（以下「学校」という。）の学生若しくは生徒又は学校を卒業した者（政令で定める者を除く。以下「学生生徒等」という。）の職業紹介については、学校と協力して、学生生徒等に対し、雇用情報、職業に関する調査研究の成果等を提供し、職業指導を行い、及び公共職業安定所間の連絡により、学生生徒等に対して紹介することが適当と認められるできる限り多くの求人を開拓し、各学生生徒等の能力に適合した職業にあつせんするよう努めなければならない。 - 日本法令外国語訳データベースシステム

Article 50 When a Foreign Bank Branch has given a notification under Article 49(1) due to falling under any of the categories set forth in Article 49(1)(iii) to (vi) inclusive (with regard to a notification pertaining to item (iii) of that paragraph, it shall be limited to a notification pertaining to a Merger resulting in extinction of the Foreign Bank to which said Foreign Bank Branch belongs, a company split resulting in succession of all of the business pertaining to said Foreign Bank Branch, or transfer of all of the business, and with regard to a notification pertaining to item (iv) of that paragraph, it shall exclude a notification pertaining to partial abolition of the Banking Business), the license from the Prime Minister set forth in Article 4(1) for the Foreign Bank to which to the Foreign Bank Branch that has given that notification belongs shall lose its effect. 例文帳に追加

第五十条　第四十九条第一項第三号から第六号までのいずれかに該当して同項の規定による届出（同項第三号に係る届出にあつては当該合併後当該外国銀行支店に係る外国銀行が消滅することとなる合併、当該外国銀行支店に係る事業の全部を承継させることとなる会社分割及び事業の全部の譲渡に係る届出に限るものとし、同項第四号に係る届出にあつては銀行業の一部の廃止に係る届出を除く。）があつたときは、当該届出をした外国銀行支店に係る外国銀行に対する第四条第一項の内閣総理大臣の免許は、効力を失う。 - 日本法令外国語訳データベースシステム

151.2. Notwithstanding the foregoing provisions, the court or the administrative agency vested with jurisdiction to hear and adjudicate any action to enforce the rights to a registered mark shall likewise exercise jurisdiction to determine whether the registration of said mark may be cancelled in accordance with this Act. The filing of a suit to enforce the registered mark with the proper court or agency shall exclude any other court or agency from assuming jurisdiction over a subsequently filed petition to cancel the same mark. On the other hand, the earlier filing of petition to cancel the mark with the Bureau of Legal Affairs shall not constitute a prejudicial question that must be resolved before an action to enforce the rights to same registered mark may be decided.例文帳に追加

151.2前項の規定に拘らず，登録標章に係る権利を行使するための訴訟について審理し及び決定することを管轄する裁判所又は行政機関は，本法の規定に従って当該標章の登録が取り消すことができるものであるか否かについて決定することも管轄する。登録標章に係る権利を行使するための訴訟が適切な裁判所又は行政機関に提起された場合は，他の裁判所又は行政機関は，その後になされる当該標章の取消の請求について管轄することはできない。もっとも，登録標章を取り消すことについて法律局に対して先に請求した場合は，当該標章に係る権利を行使するための訴訟について決定がある前に当該請求が解決されていなければならないということではない。 - 特許庁

(1) An application for a patent which -- (a) is made in respect of matter disclosed in an earlier application, or in the specification of a patent which has been granted; and (b) discloses additional matter, that is, matter extending beyond that disclosed in the earlier application made under this Act or in the application made under the United Kingdom Patents Act 1977 or the application under the European Patent Convention designating the United Kingdom filed at the European Patent Office from which the filing date and right of priority is sought to be derived, as filed, or the application for the patent, as filed, may be filed under section 20(3) or 47(4) or section 116(6) of the Patents Act (Cap. 221, 1995 Ed.), or as mentioned in section 26(11), but shall not be allowed to proceed unless it is amended so as to exclude the additional matter.例文帳に追加

(1) 特許出願が， (a) 先の出願において，又は，既に付与された特許の明細書において開示された事項に関して出願されたものであり，かつ， (b) 本法に基づいて出願された先の出願，又は1977年連合王国特許法に基づいて出願された出願，若しくは連合王国が指定されて欧州特許条約に基づいて欧州特許庁に出願されて，出願日及び優先権の基礎とすることが求められる出願であって，出願時でのものにおいて，又は，出願時での当該特許出願において開示された事項を超える追加の事項が開示されるものであるときは， 第20条(3)若しくは第47条(4)若しくは特許法(Cap. 221, 1995 Ed.)第116条(6)に基づいて，又は第26条(11)にいうように，出願することはできるが，補正により当該追加事項を除去しない限り，手続を進めることは認められない。 - 特許庁

2. In the cases where the outstanding balance of bonds of said company to be held after the acquisition exceeds the amount specified by the ordinance of the competent ministry set forth in (i): The amount obtained by deducting the total of the outstanding balance of said bonds and the outstanding balance of loans provided to said company by a person that has acquired said bonds (such total shall include the total of the outstanding balance of bonds acquired and the outstanding balance of loans provided by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has acquired said bonds to be the share acquisitor set forth in the same paragraph, and shall exclude said acquisition amount) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said acquisition (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

２）　取得の後において保有することとなる当該会社の社債の残高の金額が（１）の主務省令で定める金額を超える場合　当該取得の後における当該会社の負債の額として主務省令で定める額の百分の五十に相当する金額から当該社債の残高と当該社債を取得したものによる当該会社に対する金銭の貸付けの残高の合計額（当該社債を取得したものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が取得した社債の残高とこれらのものが行つた金銭の貸付けの残高の合計額を含み、当該取得の金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零 - 日本法令外国語訳データベースシステム

Article 25-34 (1) The affiliated foreign corporation prescribed in Article 40-11(1) of the Act which is specified by a Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11(1) of the Act (hereinafter referred to as a "specified foreign corporation" in this paragraph and the next paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23(2) to (4) obtained by calculating the amount prescribed in items of Article 40-11(1) of the Act, pursuant to the provisions of Article 25-23(2) to (4), where an event listed in the items of Article 40-11(1) of the Act has occurred with regard to a specified foreign corporation related to a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation related to the said resident, pursuant to the provisions of the next paragraph) (such affiliated foreign corporation shall exclude those falling under the category of a specified foreign corporation related to a resident set forth in Article 40-11(1) of the Act). 例文帳に追加

第二十五条の三十四　法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。 - 日本法令外国語訳データベースシステム

(9) Notwithstanding the provisions of items (ii) and (iii) of the preceding paragraph, [(i)] if the General Partner, in its good faith determination, recognizes that the payment of the applicable amount results in rendering an unfair ratio of a Subsequent Partner’s interest in a Portfolio Investment because of material changes in the value of such Portfolio Investment [If an Excuse/Exclusion clause is included] [, or if the General Partner reasonably determines that the participation by a Subsequent Partner in the Portfolio Investment is inappropriate because of any circumstance set forth in Article 9], the General Partner may exclude such Subsequent Partner from participation in the Portfolio Investment, and (ii)] if the Partnership made distributions pursuant to Article 29 before the Subsequent Closing Date, the General Partner may adjust the amount to be paid by such Subsequent Partner as the General Partner considers to be appropriate in its discretion. 例文帳に追加

9. 前項第②号及び第③号の規定にかかわらず、［(ⅰ)無限責任組合員が、その誠実な判断により、かかる金額の支払いが、ポートフォリオ投資について生じた重大な価値の変動のため、追加出資組合員の当該ポートフォリオ投資に関する持分割合が不公正なものとなると認める場合【免除/除外条項を設ける場合】[又は、第9 条に掲げる状況に該当するため追加出資組合員が当該ポートフォリオ投資へ参加することが適切でないと同条の規定に準じて無限責任組合員が合理的に判断する場合］には、無限責任組合員は、当該追加出資組合員を、当該ポートフォリオ投資への参加から排除することができ、(ⅱ)］追加クロージング日までに、本組合が第29 条に従い既に分配を行っていた場合には、無限責任組合員は、当該追加出資組合員が払い込む額に、その裁量により適切と考える調整を加えることができるものとする。 - 経済産業省

(6) The provisions of subsection (5) shall cease to have effect with regard to any registered user of a trade mark . (a) if the trade mark ceases to be a registered trade mark for any reason; (b) if the goods or services for which the trade mark is registered are subsequently limited so as to exclude any or all of the goods or services in respect of which the registration of the registered user has been made; (c) if the registered proprietor ceases to exercise control over the use of the trade mark and over the quality of the goods or services provided by the registered user concerned in relation to that trade mark; (d) at the date of expiration of the last registration of the trade mark unless a fresh application under subsection (2) accompanies any application for renewal of the registration of that trade mark; (e) at the date of any assignment or transmission of the registered trade mark, unless and until the devolution of title is recorded on the Register in accordance with the provisions of this Act and the subsequent proprietor of the registered trade mark makes a fresh application under subsection (2).例文帳に追加

(6) (5)は，次の場合は，何れの商標の登録使用者についても効力を失う。 (a) 当該商標が何らかの理由で登録商標でなくなった場合 (b) 当該商標の登録に係る商品又はサービスが登録後に制限され，登録使用者の登録の対象であった商品又はサービスの全部又は一部が除外されることになった場合 (c) 登録所有者が，当該商標の使用について及び当該商標の登録使用者が提供する商品又はサービスの質について管理を行わなくなった場合 (d) 当該商標の最終登録満了日において，(2)に基づく新たな申請が当該商標の登録更新申請を伴っていない場合 (e) 当該登録商標の譲渡又は移転の日において，権原の移転が本法の規定に従って登録簿に登録されていない場合は，それが登録されるまで，また，当該登録商標の後の所有者が(2)に基づく新たな申請をしていない場合は，それがされるまで - 特許庁

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

Article 271-3 (1) A person who holds voting rights that exceed five hundredths of the Voting Rights by All of the Shareholders of a single Insurance Company or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Holding Company (such person shall exclude the State, local public entity, or any juridical person specified by a Cabinet Order as one equivalent thereto (referred to as the "State, etc." in Article 271-10) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to in this Chapter as "Written Notice of Holding the Insurance's Voting Rights") to the Prime Minister within five days (Sundays and other holidays specified by a Cabinet Order shall not included in the number of days ; the same shall apply in paragraph (1) of the next Article) from the day on which he/she became a Major Holder of the Insurance Voting Rights (within the number of days specified by a Cabinet Office Ordinance in the where the number of voting rights held has not increased or in any other case specified by a Cabinet Office Ordinance): 例文帳に追加

第二百七十一条の三　一の保険会社の総株主の議決権の百分の五を超える議決権又は一の保険持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第二百七十一条の十において「国等」という。）を除く。以下この章及び第三百三十三条において「保険議決権大量保有者」という。）は、内閣府令で定めるところにより、保険議決権大量保有者となった日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあっては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「保険議決権保有届出書」という。）を内閣総理大臣に提出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

Article 52-2 (1) A person who holds voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank Holding Company (such person shall exclude the State, local public entity, or any juridical person specified by a Cabinet Order as one equivalent thereto (referred to as the "State, etc." in Article 52-9)); hereinafter referred to as a "Major Holder of the Bank's Voting Rights" in this Chapter and Chapter IX) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to as a "Written Notice of Holding the Bank's Voting Rights" in this Chapter) to the Prime Minister within five days (Sundays and other holidays specified by a Cabinet Order shall not be included in the number of days; the same shall apply in paragraph (1) of the following Article) from the day on which he/she became a Major Holder of the Bank's Voting Rights (within the number of days specified by a Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by the Cabinet Office Ordinance): 例文帳に追加

第五十二条の二　一の銀行の総株主の議決権の百分の五を超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第五十二条の九において「国等」という。）を除く。以下この章及び第九章において「銀行議決権大量保有者」という。）は、内閣府令で定めるところにより、銀行議決権大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「銀行議決権保有届出書」という。）を内閣総理大臣に提出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

Article 52-2-11 (1) A person who holds voting rights that exceed five hundredths of the voting rights of all of a single Bank's shareholders or voting rights that exceed five hundredths of the voting rights of all of a single Bank Holding Company's shareholders (such person shall exclude the State, local public entity, or any juridical person specified by Cabinet Order as one equivalent thereto (collectively referred to as the "State, etc." in Article 52-9); hereinafter referred to as a "Major Holder of Voting Rights in a Bank" in this Chapter and Chapter IX) shall, pursuant to the provisions of Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to as a "Written Notice of Voting Rights Held in a Bank" in this Chapter) to the Prime Minister within five days (Sundays and other holidays specified by Cabinet Order shall not be included in the number of days; the same shall apply in paragraph (1) of the following Article) from the day on which he/she became a Major Holder of Voting Rights in the Bank (within the number of days specified by Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by the Cabinet Office Ordinance): 例文帳に追加

第五十二条の二の十一　一の銀行の総株主の議決権の百分の五を超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第五十二条の九において「国等」という。）を除く。以下この章及び第九章において「銀行議決権大量保有者」という。）は、内閣府令で定めるところにより、銀行議決権大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「銀行議決権保有届出書」という。）を内閣総理大臣に提出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

(5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc. 例文帳に追加

二　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等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

(4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act). 例文帳に追加

４　第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 68-93-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

５　法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

(2) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6(2)(iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10(1) or Article 66-9-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9(2)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income). 例文帳に追加

２　法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム

Article 10 (1) A person who intends to engage in a business that handles animals (such animals shall be limited to mammals, birds, and reptiles, and shall exclude those pertaining to livestock farming and those being cared for or kept in order to be provided for use in testing and research, use in manufacturing biological preparations, or for other uses specified by a Cabinet Order; hereinafter the same shall apply in this Section and the following Section) (such business shall include selling [including acting as an intermediary or agent therefor; the same shall apply in the following paragraph], keeping, lending, training, exhibiting [including the provision of opportunities for contact with animals; the same shall apply in the following paragraph] or other handling specified by a Cabinet Order with regard to animals; hereinafter referred to as the "animal handling business") shall receive registration from the prefectural governor having jurisdiction over the location of the place of business where the person intends to engage in said business (in the case of a designated city set forth in Article 252-19(1) of the Local Autonomy Act [Act No. 67 of 1947] [hereinafter referred to as the "designated city"], the mayor of said designated city; hereinafter the same shall apply in this Section, Article 25(1) and (2) and Section 4). 例文帳に追加

第十条　動物（哺乳類、鳥類又は爬虫類に属するものに限り、畜産農業に係るもの及び試験研究用又は生物学的製剤の製造の用その他政令で定める用途に供するために飼養し、又は保管しているものを除く。以下この節及び次節において同じ。）の取扱業（動物の販売（その取次ぎ又は代理を含む。次項において同じ。）、保管、貸出し、訓練、展示（動物との触れ合いの機会の提供を含む。次項において同じ。）その他政令で定める取扱いを業として行うことをいう。以下「動物取扱業」という。）を営もうとする者は、当該業を営もうとする事業所の所在地を管轄する都道府県知事（地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市（以下「指定都市」という。）にあつては、その長とする。以下この節、第二十五条第一項及び第二項並びに第四節において同じ。）の登録を受けなければならない。 - 日本法令外国語訳データベースシステム

(ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

二　本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合　当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零） - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八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に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二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に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

(2) Additionally, state of the art shall also be deemed to be the content of the following patent applications with earlier relevant filing dates which have been made available to the public only on or after the date relevant for the priority of the later application: 1. national applications as originally filed with the Patent Office; 2. European applications as originally filed with the competent authority where protection is sought for the Federal Republic of Germany and if the designation fee for the Federal Republic of Germany has been paid in accordance with Article 79(2) of the European Patent Convention, and if it is an application for a regular European patent based on an international application (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; international applications under the Patent Cooperation Treaty as originally filed with the receiving office when the Patent Office has been designated for the application. When the earlier date relevant for priority of an application is based on a claim to priority of a prior application, the first sentence of subsection (2) shall be applicable only to the extent that the content of the application to be considered in accordance therewith does not go beyond the content of the prior application. Patent applications under no. 1 of the first sentence of subsection (2), which are the subject of an order under Section 50(1) or (4) of this Act, shall be considered to have been made available to the public upon expiry of the eighteenth month following their filing. (3) The provisions of subsections (1) and (2) shall not exclude from patentability any substance or substance mixture included in the state of the art when such is intended for use in a process cited in Section 2a(1), no. 2, and its use for such a process is not included in the state of the art. 例文帳に追加

(2) 更に，先の優先日を有する次の特許出願の内容であって，後の出願の優先日以後に初めて公衆も利用に供されたものも，技術水準とみなされる。1. ドイツ特許庁に最初になされた国内出願2. 所轄当局に最初になされた欧州出願であって，その出願においてドイツ連邦共和国における保護が求められ，かつ，その出願に関してドイツ連邦共和国についての指定手数料が欧州特許条約第 79条(2)に従って納付されているもの，及び国際出願に基づく正規の欧州特許出願(欧州特許条約第 153条(2))であって，欧州特許条約第 153条(5)に規定された条件を満たしているもの3. 受理官庁に最初になされた特許協力条約に基づく国際出願であって，その出願についてドイツ特許庁が指定官庁であるもの 出願の優先権に関する先の基準日が先の出願に係る優先権の主張に基づくものである場合は，(2)第 1文は，それに従って考慮される出願の内容が先の出願の内容を超えていない範囲に限り適用する。(2)第 1文 1.に基づく特許出願であって，それに対して第 50条(1)又は(4)に基づく命令が出されたものは，その提出後 18月が経過したときに，公衆の利用に供されたものとみなされる。 - 特許庁

(2) When a Foreign Bank has obtained a license from the Prime Minister as set forth in Article 4(1) pursuant to the provisions of the preceding paragraph, the provisions of this Act shall apply by deeming the Principal Branch Office of the Foreign Bank and any other branch offices or other business offices of that Foreign Bank in Japan (hereinafter referred to as "Secondary Branch Offices of the Foreign Bank" in this Chapter) (hereinafter collectively referred to as the "Foreign Bank Branch" in this Chapter) as a single Bank and deeming that Foreign Bank's representative person in Japan as a director of that Foreign Bank Branch that has been deemed as a single Bank; provided, however, that this shall exclude the application of provisions of Article 4-2, Article 5, Article 6, Article 7-2(4), Article 8, Article 13(2) and (4), Article 14(2), Chapter II-II, Article 19(2), Article 20(2), Article 21(2), Article 22, Article 23, Article 24(2) and (3) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 25(2) and (5) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 30(1) and (2), Articles 32 to 33-2 inclusive, Article 36 (limited to the part that pertains to company split), Article 37(1)(ii) and (iii), Article 39, Article 40, Article 41(ii) (limited to the part that pertains to company split) and (iii), Article 43, Article 44, Chapter VII-II, Article 53(1) (excluding items (i), (v) and (viii)), (2), (3) and (5), Article 55(2) and (3), Article 56(v) to (ix) inclusive, Article 57 and Article 57-2(2). 例文帳に追加

２　前項の規定により、外国銀行が第四条第一項の内閣総理大臣の免許を受けたときは、その主たる外国銀行支店及び当該外国銀行の日本における他の支店その他の営業所（以下この章において「従たる外国銀行支店」という。）（以下この章において「外国銀行支店」と総称する。）を一の銀行とみなし、当該外国銀行の日本における代表者を当該一の銀行とみなされた外国銀行支店の取締役とみなして、この法律の規定を適用する。ただし、第四条の二、第五条、第六条、第七条の二第四項、第八条、第十三条第二項及び第四項、第十四条第二項、第二章の二、第十九条第二項、第二十条第二項、第二十一条第二項、第二十二条、第二十三条、第二十四条第二項及び第三項（これらの規定中子法人等に係る部分に限る。）、第二十五条第二項及び第五項（これらの規定中子法人等に係る部分に限る。）、第三十条第一項及び第二項、第三十二条から第三十三条の二まで、第三十六条（会社分割に係る部分に限る。）、第三十七条第一項第二号及び第三号、第三十九条、第四十条、第四十一条第二号（会社分割に係る部分に限る。）及び第三号、第四十三条、第四十四条、第七章の二、第五十三条第一項（第一号、第五号及び第八号を除く。）、第二項、第三項及び第五項、第五十五条第二項及び第三項、第五十六条第五号から第九号まで、第五十七条並びに第五十七条の二第二項の規定を除く。 - 日本法令外国語訳データベースシステム

(2) When a Foreign Bank has obtained a license from the Prime Minister as set forth in Article 4, paragraph (1) pursuant to the provisions of the preceding paragraph, the provisions of this Act shall apply by deeming the Principal Branch Office of the Foreign Bank and any other branch offices or other business offices of that Foreign Bank in Japan (hereinafter referred to as "Secondary Branch Offices of the Foreign Bank" in this Chapter) (hereinafter collectively referred to as the "Branch Offices of a Foreign Bank" in this Chapter) as a single Bank and deeming that Foreign Bank's representative person in Japan as a director of that Branch Office of the Foreign Bank that has been deemed as a single Bank; provided, however, that this shall exclude the application of provisions of Article 4-2, Article 5, Article 6, Article 7-2, paragraph (4), Article 8, Article 13, paragraphs (2) and (4), Article 14, paragraph (2), Chapter II-2, Article 19, paragraph (2), Article 20, paragraph (2), Article 21, paragraph (2), Article 22, Article 23, Article 24, paragraphs (2) and (3) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 25, paragraphs (2) and (5) (limited to the part of these provisions that pertains to Subsidiaries, etc.), Article 30, paragraphs (1) and (2), Articles 32 to 33-2 inclusive, Article 36 (limited to the part that pertains to company split), Article 37, paragraph (1), items (ii) and (iii), Article 39, Article 40, Article 41, item (ii) (limited to the part that pertains to company split) and item (iii) of that Article, Article 43, Article 44, Chapter VII-3, Article 53, paragraph (1) (excluding items (i), (v) and (viii)), paragraphs (2), (3) and (5) of that Article, Article 55, paragraphs (2) and (3), Article 56, items (v) to (ix) inclusive, Article 57 and Article 57-2, paragraph (2). 例文帳に追加

２　前項の規定により、外国銀行が第四条第一項の内閣総理大臣の免許を受けたときは、その主たる外国銀行支店及び当該外国銀行の日本における他の支店その他の営業所（以下この章において「従たる外国銀行支店」という。）（以下この章において「外国銀行支店」と総称する。）を一の銀行とみなし、当該外国銀行の日本における代表者を当該一の銀行とみなされた外国銀行支店の取締役とみなして、この法律の規定を適用する。ただし、第四条の二、第五条、第六条、第七条の二第四項、第八条、第十三条第二項及び第四項、第十四条第二項、第二章の二、第十九条第二項、第二十条第二項、第二十一条第二項、第二十二条、第二十三条、第二十四条第二項及び第三項（これらの規定中子法人等に係る部分に限る。）、第二十五条第二項及び第五項（これらの規定中子法人等に係る部分に限る。）、第三十条第一項及び第二項、第三十二条から第三十三条の二まで、第三十六条（会社分割に係る部分に限る。）、第三十七条第一項第二号及び第三号、第三十九条、第四十条、第四十一条第二号（会社分割に係る部分に限る。）及び第三号、第四十三条、第四十四条、第七章の三、第五十三条第一項（第一号、第五号及び第八号を除く。）、第二項、第三項及び第五項、第五十五条第二項及び第三項、第五十六条第五号から第九号まで、第五十七条並びに第五十七条の二第二項の規定を除く。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準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基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム