「expenses」に関連した英語例文の一覧と使い方(67ページ目) - Weblio英語例文検索

Article 132 The provisions of paragraph (2) and paragraph (4) through paragraph (6), Article 85 (Chairman, Expert Adviser and Clerk or Assistant of Sea-area Fisheries Adjustment Commission), Article 95 (Prohibition of Holding Multiple Offices), Article 96 (Restriction of Resignation of Commission Partner), Article 97-2 (Unemployment as Commission Member due to the Restriction of Employment), paragraph (1), paragraph (3) and paragraph (4), Article 98 (Term of Office), Article 100 through Article 102 (Dismissal and Meetings), and Article 116 through Article 119 (Collection of Reports, etc., Supervision, Expenses and Delegation Provision) shall apply mutatis mutandis to the Inland Waters Fishing Ground Management Commissions. In this case, "decide according to the standard established in a Cabinet Order based on the number of sea areas of each prefecture, the number of persons operating fisheries in the sea and the length of the shoreline, considering how the sea is used" in paragraph (2), Article 118 shall be deemed to be replaced with "equally deliver the amounts calculated pursuant to the provision of a Cabinet Order and decide according to the standard established in a Cabinet Order based on the number of the partner of the Inland Waters Association (which refers to the Inland Waters Association of paragraph (2), Article 18 of the Fisheries Cooperative Association Act) of each prefecture and the length of the river concerned, considering how the inland waters are used." 例文帳に追加

第百三十二条　第八十五条第二項、第四項から第六項まで（海区漁業調整委員会の会長、専門委員及び書記又は補助員）、第九十五条（兼職の禁止）、第九十六条（委員の辞職の制限）、第九十七条の二（就職の制限による委員の失職）、第九十八条第一項、第三項、第四項（任期）、第百条から第百二条まで（解任及び会議）及び第百十六条から第百十九条まで（報告徴収等、監督、費用及び委任規定）の規定は、内水面漁場管理委員会に準用する。この場合において、第百十八条第二項中「各都道府県の海区の数、海面において漁業を営む者の数及び海岸線の長さを基礎とし、海面」とあるのは、「政令で定めるところにより算出される額を均等に交付するほか、各都道府県の内水面組合（水産業協同組合法第十八条第二項の内水面組合をいう。）の組合員の数及び河川の延長を基礎とし、内水面」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 50 to the preceding Article shall apply mutatis mutandis to a long-term care provider that has been designated pursuant to the provisions of paragraph (1) (including a community-based long-term care welfare facility for the elderly or a long-term care welfare facility for the elderly that is deemed to have received the designation under paragraph (1) pursuant to the provisions of paragraph (2)). In this case, the term "designated medical care provider" in Article 51, paragraph (1) shall be deemed to be replaced with "designated long-term care provider (excluding that pertaining to a community-based long-term care welfare facility for the elderly or a long-term care welfare facility for the elderly)," the phrase "an examination committee prescribed in the Act on the Social Insurance Medical Fee Payment Fund (Act No. 129 of 1948) or an examination organ related to medical care that has been specified by a Cabinet Order" in Article 53, paragraph (3) shall be deemed to be replaced with "an examination committee on long-term care assistance expenses prescribed by the Long-Term Care Insurance Act," and the phrase "the Social Insurance Medical Fee Payment Fund or a person specified by an Ordinance of the Ministry of Health, Labour and Welfare" in paragraph (4) of the same Article shall be deemed to be replaced with "a federation of national health insurance organizations" and any necessary technical replacement of terms concerning these provisions shall be specified by a Cabinet Order. 例文帳に追加

４　第五十条から前条までの規定は、第一項の規定により指定を受けた介護機関（第二項の規定により第一項の指定を受けたものとみなされた地域密着型介護老人福祉施設及び介護老人福祉施設を含む。）について準用する。この場合において、第五十一条第一項中「指定医療機関」とあるのは「指定介護機関（地域密着型介護老人福祉施設及び介護老人福祉施設に係るものを除く。）」と、第五十三条第三項中「社会保険診療報酬支払基金法（昭和二十三年法律第百二十九号）に定める審査委員会又は医療に関する審査機関で政令で定めるもの」とあるのは「介護保険法に定める介護給付費審査委員会」と、同条第四項中「社会保険診療報酬支払基金又は厚生労働省令で定める者」とあるのは「国民健康保険団体連合会」と読み替えるほか、これらの規定に関し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

(2) The amount of income tax collected pursuant to the provisions of Article 41-12(3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of the said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of the said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2(xviii)-4 of the said Act for the said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be deducted from corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of the said Act) or Article 81-14 of the said Act shall be included in gross profits for calculating the amount of income that is to be deducted for that business year. 例文帳に追加

２　法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。 - 日本法令外国語訳データベースシステム

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs. 例文帳に追加

１０　法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。 - 日本法令外国語訳データベースシステム

Article 209 The provisions of Article 186 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance), Article 187 (Prepayment of Expenses in Cases of Filing Final Appeal), Article 189 (Service of Written Notice of the Filing of Final Appeal, etc.), Article 192 (Indication of Precedents), Article 193 (Manner in Which Reasons for Final Appeal Should be Stated), Article 195 (Number of Copies of Document Stating Reasons for Final Appeal), Article 196 (Order to Correct) and paragraph (1) of Article 199 (Petition for Acceptance of Final Appeal) shall apply mutatis mutandis to the petition set forth in paragraph (2) of Article 337 (Appeal with Permission) of the Code, the provision of Article 200 (Order to Accept Final Appeal) shall apply mutatis mutandis to cases of giving permission under the provision of paragraph (2) of Article 337 of the Code, and the provision of the preceding Article (Special Appeal against Ruling to the Supreme Court) shall apply mutatis mutandis to cases where permission was given under the provision of paragraph (2) of Article 337 of the Code. In this case, the term "written notice of the filing of a final appeal" in Article 187 and Article 189 shall be deemed to be replaced with "written notice of a petition for permission for an appeal against ruling." 例文帳に追加

第二百九条　第百八十六条（控訴の規定の準用）、第百八十七条（上告提起の場合における費用の予納）、第百八十九条（上告提起通知書の送達等）、第百九十二条（判例の摘示）、第百九十三条（上告理由の記載の仕方）、第百九十五条（上告理由を記載した書面の通数）、第百九十六条（補正命令）及び第百九十九条（上告受理の申立て）第一項の規定は、法第三百三十七条（許可抗告）第二項の申立てについて、第二百条（上告受理の決定）の規定は、法第三百三十七条第二項の規定による許可をする場合について、前条（特別抗告）の規定は、法第三百三十七条第二項の規定による許可があった場合について準用する。この場合において、第百八十七条及び第百八十九条中「上告提起通知書」とあるのは、「抗告許可申立て通知書」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 51-2 (1) A Municipality, when a person as determined by an Ordinance of the Ministry of Health, Labour, and Welfare due to an extenuating income condition or other circumstances among those who are an Insured Person Requiring Long-Term Care, receives Designated Facility Service, etc., Designated Community-Based Service, or Designated In-Home Service (herein referred to as "Specified Long-Term Care Service" in this Article and the following Article, paragraph (1)) as listed below, shall pay to said Insured Person Requiring Long-Term Care (herein referred to as "Specified Person Admitted to a Facility" in this Article and the following Article, paragraph (1)) an Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility for the expenses required to provide meals and residence or stay (hereinafter referred to as "Residence, etc.") at a Facility Covered by Long-Term Care Insurance, Designated Community-Based Service Provider, or Designated In-Home Service Provider that provides said Specified Long-Term Care Service (herein referred to as "Specified Facility, etc., for Insured Long-Term Care" in this Article), however, provided that this provision shall not apply when said Specified Person Admitted to a Facility that is issued a designation pursuant to the provisions of Article 37, paragraph (1) receives Specified Long-Term Care Service other than the type pertaining to said designation: 例文帳に追加

第五十一条の二　市町村は、要介護被保険者のうち所得の状況その他の事情をしん酌して厚生労働省令で定めるものが、次に掲げる指定施設サービス等、指定地域密着型サービス又は指定居宅サービス（以下この条及び次条第一項において「特定介護サービス」という。）を受けたときは、当該要介護被保険者（以下この条及び次条第一項において「特定入所者」という。）に対し、当該特定介護サービスを行う介護保険施設、指定地域密着型サービス事業者又は指定居宅サービス事業者（以下この条において「特定介護保険施設等」という。）における食事の提供に要した費用及び居住又は滞在（以下「居住等」という。）に要した費用について、特定入所者介護サービス費を支給する。ただし、当該特定入所者が、第三十七条第一項の規定による指定を受けている場合において、当該指定に係る種類以外の特定介護サービスを受けたときは、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

After the subway facilities were completed, Kyoto Kosoku Railway Co., Ltd., bought the subway facilities from the Japan Railway Construction Public Corporation using a 25-year installment plan in order to lend them to the Kyoto Municipal Transportation Bureau, which would in turn operate the section between Daigo and Nijo integrally, and accordingly the Kyoto Municipal Transportation Bureau became a Type I Railway Business Operator for the sections between Daigo and Misasagi and between Sanjo-keihan and Nijo, as well as a Type II Railway Business Operator for the section between Misasagi and Sanjo-keihan, while Kyoto Kosoku Railway Co., Ltd., became a Type Ⅲ Railway Business Operator for the section between Misasagi and Sanjo-keihan based on the Railway Business Act, which had taken effect after the abolishment of the old local railway law when Japanese National Railways was split and privatized on April 1, 1987, whereby Keihan Electric Railway was also positioned as a Type II Railway Business Operator; therefore, the idea of continuing passenger services in the section between Misasagi and Sanjo on the Keishin Line, borrowing the subway facilities from Kyoto Kosoku Railway Co., Ltd., in cooperation with Kyoto Municipal Transportation Bureau to underground and change the route of the relevant section was re-examined; however, the parties involved decided to follow the established policy due to overhead expenses. 例文帳に追加

そして、鉄道施設の完成後、京都高速鉄道が日本鉄道建設公団から25年間の分割払いで鉄道施設を譲り受け、京都市交通局に貸与し、京都市交通局が醍醐～二条間を一体的に運営することになり、1987年4月1日の国鉄分割民営化によって、それまでの「地方鉄道法」が廃止され、新たに「鉄道事業法」が施行されたことによって、京都市交通局が醍醐～御陵間と三条京阪～二条間の第一種鉄道事業者、御陵～三条京阪間の第二種鉄道事業者となり、京都高速鉄道が御陵～三条京阪間の第三種鉄道事業者となったことから、京阪電気鉄道も第二種鉄道事業者という経営形態が確立されたため、京津線の御陵～三条間の旅客営業を廃止せず、京都市交通局とともに京都高速鉄道から鉄道施設を借り受け、同区間の地下化、ルート変更する形で旅客営業を継続してはどうかと再検討されたが、諸経費などの絡みで既定方針どおりとなった。 - Wikipedia日英京都関連文書対訳コーパス

Unlike in the case of share flotations, bonds are, like bank borrowing, liabilities ? they incur interest expenses, and the rise in the value of outstanding SME issues in the past few years has probably been prompted by factors such as the following: 1) Being able to raise comparatively long-term funds at fixed interest rates fixes the cost of raising funds for capital investment and other purposes, and so makes it easier to formulate investment and business plans. 2) Privately-placed bonds are placed and underwritten from an investor perspective, ensuring that only prime enterprises can issue bonds. Accordingly, issuing privately-placed bonds not only improves an SME’s image and strengthens its position when negotiating interest rates and loan terms with a financial institution, but can also contribute to improving creditworthiness as an enterprise, and assist in improving an enterprise’s appeal to business partners and attracting human resources. (Some prelisted enterprises issue privately-placed bonds to assist in investor relations.) 3) As they can charge fees for bond issues, financial institutions, too, are focusing on such issues as a means of increasing revenues from non-interest sources. 例文帳に追加

株式公開の場合と異なり、社債は銀行借入と同様に負債であり、金利支払い負担も生じるが、中小企業の社債発行額がここ数年増加しているのは、〔1〕固定金利で比較的長期の調達ができることから、設備投資等の資金調達コストが確定でき、投資計画・事業計画が立てやすくなる面があること、〔2〕私募債の受託・引受は、投資家としての視点から行われるため、発行可能な企業は優良企業に限られる。したがって、中小企業においては私募債を発行することにより企業イメージが向上し、金融機関との金利交渉、貸出条件交渉が有利になるだけでなく、企業としての信用力向上にも寄与し、取引先へのアピールや人材確保の面からもメリットがあると考えられること（株式公開前の企業では、IRの観点から私募債発行を行うこともある）、〔3〕金融機関においても、社債発行に係る手数料を徴求できることから、非金利収入の増加という観点から力を入れていること、等が勘案されているのではないだろうか。 - 経済産業省

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners who have made contributions with respect to a Portfolio Investment to receive an in kind distribution of Portfolio Securities in respect of such Portfolio Investment (including non-money consideration acquired by the Partnership from a Disposition of, in kind dividends with respect to or share splits of Portfolio Securities) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Participating Interested Partners in respect of such Portfolio Investment their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of the Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the totalamount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to their respective Percentage Interests (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and (iv) other matters as required for determination of appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding interests equal to [ ]% or more of the total Percentage Interests of the Limited Partners who have made contributions to the Portfolio Investment. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加

3. 前項に規定する金銭の分配のほか、無限責任組合員は、あるポートフォリオ投資に係る投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが当該ポートフォリオ投資に関し出資をした組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、当該ポートフォリオ投資に係る対象組合員等に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、対象持分割合（但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。）に応じ按分をした割合により、それぞれ現物により分配するとができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を対象組合員等に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、当該ポートフォリオ投資に関し出資をした有限責任組合員の対象持割合の合計の［ ］分の［ ］以上に相当する持分を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項の規定に基づき無限責任組合員が行う分配に準用する。 - 経済産業省

Article 37-2 Out of the public assistance benefit delivered to the householder or a person equivalent thereto pursuant to the provisions of the main clause of Article 31, paragraph (3) or Article 33, paragraph (4), the public assistance benefit delivered to the public assistance recipient pursuant to the provisions of the proviso to Article 31, paragraph (3), Article 31, paragraph (5), Article 32, paragraph (2), Article 34, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to Article 34-2, paragraph (3) or Article 35, paragraph (3)) or Article 36, paragraph (3), or the public assistance benefit delivered to the person conducting the funeral pursuant to the provisions of paragraph (2) of the preceding Article, a public assistance administrator may, when it is necessary for achieving the purpose of public assistance, pay the money equivalent to the amount of the premium for long-term care insurance (which means the premium prescribed in Article 129, paragraph (1) of the Long-Term Care Insurance Act) and any other expenses to be paid by the public assistance recipient that is specified by a Cabinet Order to a person specified by a Cabinet Order in lieu of the public assistance recipient. In this case, when said payment has been made, it shall be deemed that the public assistance benefit has been delivered to the person to whom delivery should be made pursuant to these provisions. 例文帳に追加

第三十七条の二　保護の実施機関は、保護の目的を達するために必要があるときは、第三十一条第三項本文若しくは第三十三条第四項の規定により世帯主若しくはこれに準ずる者に対して交付する保護金品、第三十一条第三項ただし書若しくは第五項、第三十二条第二項、第三十四条第五項（第三十四条の二第三項及び第三十五条第三項において準用する場合を含む。）若しくは第三十六条第三項の規定により被保護者に対して交付する保護金品又は前条第二項の規定により葬祭を行う者に対して交付する保護金品のうち、介護保険料（介護保険法第百二十九条第一項に規定する保険料をいう。）その他の被保護者が支払うべき費用であつて政令で定めるものの額に相当する金銭について、被保護者に代わり、政令で定める者に支払うことができる。この場合において、当該支払があつたときは、これらの規定により交付すべき者に対し当該保護金品の交付があつたものとみなす。 - 日本法令外国語訳データベースシステム

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 186 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance), Article 187 (Prepayment of Expenses in Cases of Filing Final Appeal), Article 189 (Service of Written Notice of the Filing of Final Appeal) and Article 192 to the preceding Article (Indication of Precedents; Matter in Which Reasons for Final Appeal Should be Stated; Period for Submission of Statement of Reasons for Final Appeal; Number of Copies of Document Stating Reasons for Final Appeal; Order to Correct; Sending of Case to Final Appellate Court; and Service of Statement of Reasons for Final Appeal) shall apply mutatis mutandis to a petition for the acceptance of a final appeal. In this case, the term "written notice of the filing of a final appeal" in Article 187, Article 189 and Article 194 shall be deemed to be replaced with "written notice of a petition for the acceptance of a final appeal," the term "appellee of the final appeal" in paragraph (2) of Article 189, Article 195 and the preceding Article shall be deemed to be replaced with "opponent," and the phrase "Article 190 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (1) and Paragraph (2) of Article 312 of the Code) or Article 191 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (3) of Article 312 of the Code)" in paragraph (1) of Article 196 shall be deemed to be replaced with "paragraph (1) of Article 199 (Petition for Acceptance of Final Appeal)." 例文帳に追加

２　第百八十六条（控訴の規定の準用）、第百八十七条（上告提起の場合における費用の予納）、第百八十九条（上告提起通知書の送達等）及び第百九十二条から前条まで（判例の摘示、上告理由の記載の仕方、上告理由書の提出期間、上告理由を記載した書面の通数、補正命令、上告裁判所への事件送付及び上告理由書の送達）の規定は、上告受理の申立てについて準用する。この場合において、第百八十七条、第百八十九条及び第百九十四条中「上告提起通知書」とあるのは「上告受理申立て通知書」と、第百八十九条第二項、第百九十五条及び前条中「被上告人」とあるのは「相手方」と、第百九十六条第一項中「第百九十条（法第三百十二条第一項及び第二項の上告理由の記載の方式）又は第百九十一条（法第三百十二条第三項の上告理由の記載の方式）」とあるのは「第百九十九条（上告受理の申立て）第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(A) Trade name of the futures commission merchant; (B) The fact that the merchant is a futures commission merchant; (C) The breakdown and total amount of consideration payable by customers under whatever titles including but not limited to commission, remuneration and expenses in connection with the consignment contract or, alternatively, the maximum amounts thereof, or the outline of their calculation method (if it is impossible to indicate them, that fact and the reasons thereof); (D) In the case of transactions which require the customers to deposit a clearing margin, etc., the amount thereof and its calculation method; (E) If the transaction amount under the consignment contract is significantly larger than that of the clearing margin, etc. to be deposited by customers for the transaction, that fact, and the ratio of such transaction amount to such clearing margin, etc. (if such calculation is impossible, that fact and the reasons thereof); (F) The fact that transactions under the consignment contract involve a risk of loss incurred by customers due to the fluctuations in the commodity market and, furthermore, that the amount of such loss may exceed that of the clearing margin, etc., and the reasons thereof; and (G) If the futures commission merchant is a member of the Commodity Futures Association of Japan, that fact and the name of the specific association. 例文帳に追加

①商品取引員の商号②商品取引員である旨③手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価の種類ごとの金額若しくはその上限額又はこれらの計算方法の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要（これらの表示をすることができない場合にあっては、その旨及びその理由）④受託契約に関して顧客が預託すべき取引証拠金等がある場合にあっては、その額又は計算方法⑤受託契約に基づく取引が、当該取引について顧客が預託すべき取引証拠金等の額に比して著しく大きい旨及び当該取引の額の当該取引証拠金等の額に対する比率（当該比率を算出することができない場合にあっては、その旨及び理由）⑥商品市場における相場の変動により受託契約に基づく取引について顧客に損失が生ずることとなるおそれがあり、かつ、当該損失の額が取引証拠金等の額を上回ることとなるおそれがある旨及びその理由⑦商品取引員が商品先物取引協会に加入している場合にあっては、その旨及び当該商品先物取引協会の名称 - 経済産業省

(10) The General Partner shall [If an Excuse/Exclusion clause is not included][receive, as management fees, the amount equal to the management fees that would have been owed by a Subsequent Partner if such Subsequent Partner had been treated as a Partner from the Effective Date pursuant to paragraph (11) of this Article] / [If an Excuse/Exclusion clause is included][(i) receive the amount under paragraph (8)(i) of this Article as management fees, (ii) with respect to the amount under paragraph (8)(ii)of this Article, refund the contribution and distribute the Additional dmission Fee to the other Partners in proportion to their respective Percentage Interests in respect of the relevant Portfolio Investment (using the Percentage Interests prior to changes to be made on the Subsequent Closing Date), and (iii) with respect to the amount under paragraph (8)(iii) of this Article, refund the contribution to the other Partners in proportion to their respective ratios of [Capital Commitments/Unpaid Capital Commitment] (using the ratios prior to their increases to be made on the Subsequent Closing Date) (provided that, with respect to the expenses related to a Portfolio Investment, the refund of the contribution and the distribution of the Additional Admission Fee shall be made in proportion to their respective Percentage Interests in respect of such Portfolio Investment (using the Percentage Interests prior to changes to be made on the Subsequent Closing Date))]. 例文帳に追加

10. 無限責任組合員は、［【免除/除外条項を設けない場合】本条第8 項に従い払込がなされた額から、本条第11 項に従って効力発生日から組合員とされることにより追加出資組合員が負担することとなる管理報酬の額を、管理報酬として受領するものとする。/【免除/除外条項を設ける場合】(ⅰ)本条第8 項第①号の額を管理報酬として受領するものとし、(ⅱ)同項第②号の額につき、他の組合員に対して各組合員の当該ポートフォリオ投資に係る対象持分割合（当該追加クロージング日における変動前の割合）に応じて、出資金についてはこれを払い戻し、追加出資手数料についてはこれを交付するものとし、(ⅲ)同項第③号の額につき、他の組合員に対して［出資約束金額/出資未履行金額］（当該追加クロージング日における増額前の金額）の割合（但し、ポートフォリオ投資に関する費用については当該ポートフォリオ投資に係る対象持分割合（当該追加クロージング日における変動前の割合））に応じて、出資金についてはこれを払い戻し、追加出資手数料についてはこれを交付するものとする。］ - 経済産業省

(5) If the General Partner makes a distribution in kind pursuant to paragraph (3) of this Article, the General Partner shall request the Partners who are entitled to such distribution in kind to elect to either (A) receive the Portfolio Securities to be distributed in kind or (B) request to the General Partner the disposition of all or part of such Portfolio Securities and to receive the proceeds of such disposition, no later than [_] days prior to the Reference Date. With respect to any Partners who communicate their intention to receive the proceeds of disposition in accordance with (B) within [_] days from such request, the General Partner shall deliver such disposition proceeds by the date of the distribution in kind after the disposition of the Portfolio Securities at such time and price as the General Partners determines in its discretion (provided that, as a general rule, such price shall be the closing price (or an equivalent price) on any day during the period from the date such communication has been made through the date of distribution in kind). In any other case, the General Partner shall distribute the Portfolio Securities in kind. The expenses incurred in connection with the General Partner’s disposition of Portfolio Securities pursuant to this paragraph shall be borne by the Partners who desire such disposition. 例文帳に追加

5. 無限責任組合員は、本条第3 項に基づき現物による分配を行う場合、現物分配基準日の少なくとも［ ］日前までに、当該現物分配の対象である組合員に対し、(A)分配の対象となる投資証券等を現物で受け取る方法、又は(B)当該投資証券等の全部若しくは一部の処分を無限責任組合員に依頼し、当該処分に係る処分代金を受け取る方法のいずれかを選択するよう申し出るものとする。無限責任組合員は、かかる申出から［ ］日以内に(B)の方法による処分代金の受領を希望する旨の連絡があった組合員については、無限責任組合員がその裁量により判断する時期及び価格（但し、当該連絡のあった日から現物分配を行う日までの任意の日における最終価格又はこれに準ずる価格を原則とする。）によって当該投資証券等を処分の上、現物分配を行う日にその処分代金を交付するものとし、その他の場合については、当該投資証券等の現物を交付するものとする。本項に基づく無限責任組合員による投資証券等の処分に関して発生した費用は処分を希望した組合員が負担する。 - 経済産業省

(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

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

(5) The provisions of Article 55(3) to (5) shall apply mutatis mutandis to an order under the provisions of paragraph (1), the provisions of paragraph (6) of said Article shall apply mutatis mutandis to a judicial decision on the petition set forth in paragraph (1) or in paragraph (5) of said Article as applied mutatis mutandis pursuant to this paragraph, the provisions of paragraph (7) of said Article shall apply mutatis mutandis to an order under the provisions of paragraph (5) of said Article as applied mutatis mutandis pursuant to this paragraph, the provisions of paragraph (8) and paragraph (9) of said Article and Article 55-2 shall apply mutatis mutandis to an order under the provisions of paragraph (1) (excluding an order granting the temporary restraining order or the temporary restraining order to give public notice set forth in Article 55(1)(i)), the provisions of Article 55(10) shall apply mutatis mutandis to expenses required for the petition set forth in paragraph (1) or execution of an order under the provisions of said paragraph (excluding an order granting the temporary restraining order or the temporary restraining order to give public notice set forth in paragraph (1)(i) of said Article), the provisions of Article 83-2 shall apply mutatis mutandis to the case where an order under the provisions of paragraph (1) (limited to an order granting the temporary restraining order and the temporary restraining order to give public notice set forth in Article 55(1)(iii)) has been executed. In this case, the phrase "possessor other than the obligor" in Article 55(3) shall be deemed to be replaced with "possessor who is neither the obligor nor the owner of real property." 例文帳に追加

５　第五十五条第三項から第五項までの規定は第一項の規定による決定について、同条第六項の規定は第一項又はこの項において準用する同条第五項の申立てについての裁判について、同条第七項の規定はこの項において準用する同条第五項の規定による決定について、同条第八項及び第九項並びに第五十五条の二の規定は第一項の規定による決定（第五十五条第一項第一号に掲げる保全処分又は公示保全処分を命ずるものを除く。）について、第五十五条第十項の規定は第一項の申立て又は同項の規定による決定（同条第一項第一号に掲げる保全処分又は公示保全処分を命ずるものを除く。）の執行に要した費用について、第八十三条の二の規定は第一項の規定による決定（第五十五条第一項第三号に掲げる保全処分及び公示保全処分を命ずるものに限る。）の執行がされた場合について準用する。この場合において、第五十五条第三項中「債務者以外の占有者」とあるのは、「債務者及び不動産の所有者以外の占有者」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(1) A trademark or application therefor may belong pro indiviso to two or more persons. The resulting common property shall be governed by the terms of agreement between the parties, failing that by the provisions of this section and, in the final instance, by the provisions of common law on common ownership of property. The granting of licenses and the independent use of the trademark by each participant shall be agreed in accordance with Article 398 of the Civil Code. Each participant may by his own means take civil and criminal action to protect a trademark but shall make appropriate notification to the other joint owners so that they may be party to such action and contribute to the payment of the expenses incurred. In the case of transfer of a trademark or a share, a participant may exercise his right of prior purchase within a period of one month from the time when he was notified of the purpose of and conditions for the implementation of the transfer. Where prior notification is not given or if a transfer is made in a manner different from that provided for in such notification, a participant may exercise his right to withhold his share, within the same period, from the time of publication of the recording of the transfer in the Register of Trademarks. Such absolute and unjustified opposition of a participant to the use of a trademark as might cause the trademark to be declared lapsed shall be deemed, for all purposes, to constitute renunciation of his right.例文帳に追加

(1) 商標又はその出願は，2以上の者に共通して帰属することができる。結果としての共通財産は，当事者間の契約条件により，また当該契約が存在しない場合は本項の規定に従い，かつ最終的には財産の共通所有に関するコモンローの規定に従い，管理される。各参加者による商標のライセンス付与及び個別使用は，民法第398条に従い合意されるものとする。各参加者は独自の手段によって，商標を保護するための民事訴訟及び刑事訴訟を提起することができるが，他の共同所有者に適切な通知を行って，それらの者が当該訴訟の当事者となり，被った費用の支払に寄与することができるようにする。商標又は持分の譲渡の場合は，参加者は，当該譲渡の目的及び実施条件について通知されたときから1月以内に自己の先買権を行使することができる。事前通知が行われなかった場合又は譲渡が当該通知に定めるものとは異なる態様で行われた場合は，参加者は，商標登録簿への譲渡の記録の公告時点から同一期間内に，自己の持分を保留する権利を行使することができる。ある参加者が商標の使用に対して，当該商標の失効宣言に至りかねない程絶対的かつ不当に異議を申し立てた場合は，すべての目的について自己の権利を放棄したとみなされる。 - 特許庁

Article 350 A witness or an expert witness who is ordered to appear or provide an expert opinion pursuant to the provisions of Article 15, paragraph (9) (including the case where it is applied mutatis mutandis pursuant to Article 80, paragraph (4), Article 133, paragraph (3), Article 146, paragraph (4), Article 155, paragraph (6), Article 156, paragraph (4), Article 169, paragraph (3) [including the case where it is applied mutatis mutandis pursuant to Article 173, paragraph (4)], Article 194, Article 201, paragraph (2), Article 229, Article 248, paragraph (2), Article 295, paragraph (2), Article 333, paragraph (3) [including the case where it is applied mutatis mutandis pursuant to Article 335, paragraph (4)], and Article 343, paragraph (3) [including the case where it is applied mutatis mutandis pursuant to Article 335, paragraph (4) as is applied mutatis mutandis by replacing the terms pursuant to Article 345]) or Article 158, paragraph (2) (including the case where it is applied mutatis mutandis pursuant to Article 159, paragraph (5), Article 160, paragraph (2), Article 187, Article 204, paragraph (3), Article 206, paragraph (6), Article 237, Article 266, Article 324, paragraph (2), Article 339, paragraph (2), Article 340, paragraph (2) [including the case where it is applied mutatis mutandis pursuant to Article 345], and Article 344, paragraph (2)) may claim for travel expenses, daily allowance, and other costs, pursuant to the provisions of a Cabinet Order. 例文帳に追加

第三百五十条　第十五条第九項（第八十条第四項、第百三十三条第三項、第百四十六条第四項、第百五十五条第六項、第百五十六条第四項、第百六十九条第三項（第百七十三条第四項において準用する場合を含む。）、第百九十四条、第二百一条第二項、第二百二十九条、第二百四十八条第二項、第二百九十五条第二項、第三百三十三条第三項（第三百三十五条第四項において準用する場合を含む。）及び第三百四十三条第三項（第三百四十五条において読み替えて準用する第三百三十五条第四項において準用する場合を含む。）において準用する場合を含む。）又は第百五十八条第二項（第百五十九条第五項、第百六十条第二項、第百八十七条、第二百四条第三項、第二百六条第六項、第二百三十七条、第二百六十六条、第三百二十四条第二項、第三百三十九条第二項、第三百四十条第二項（第三百四十五条において準用する場合を含む。）及び第三百四十四条第二項において準用する場合を含む。）の規定により出頭又は鑑定を命ぜられた参考人又は鑑定人は、政令で定めるところにより、旅費、日当その他の費用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

Article 90 The provisions of Article 384 to Article 386 inclusive (Duty to Report to Shareholders Meeting; Enjoinment of Acts of Directors by Company Auditors; Representation of Company in Actions between Company Auditors and Directors), and Article 388 (Requests for Indemnification of Expenses) of the Companies Act shall apply mutatis mutandis to the company auditor of a Specific Purpose Company. In this case, the term "shareholders meeting" in Article 384 of that Act shall be deemed to be replaced with "general meeting of members," the phrase "laws and regulations or the articles of incorporation" in Article 384 and Article 385(1) of that Act shall be deemed to be replaced with "laws and regulations, the Asset Securitization Plan, or the articles of incorporation," the phrases "Article 349(4), Article 353 and Article 364" in Article 386(1) of that Act and "Article 349(4)" in Article 386(2) of that Act shall be deemed to be replaced with "Article 349(4) of the Companies Act as applied mutatis mutandis pursuant to Article 79(4) of the Asset Securitization Act," the term "Article 847(1)" in Article 386(2)(i) of the Companies Act shall be deemed to be replaced with "Article 97(1) of the Asset Securitization Act," and the terms "Article 849(3)" and "Article 850(2)" in Article 386(2)(ii) of the Companies Act shall be deemed to be replaced with "Article 849(3) of the Companies Act as applied mutatis mutandis pursuant to Article 97(2) of the Asset Securitization Act" and "Article 850(2) of the Companies Act as applied mutatis mutandis pursuant to Article 97(2) of the Asset Securitization Act." 例文帳に追加

第九十条　会社法第三百八十四条から第三百八十六条まで（株主総会に対する報告義務、監査役による取締役の行為の差止め、監査役設置会社と取締役との間の訴えにおける会社の代表）及び第三百八十八条（費用等の請求）の規定は、特定目的会社の監査役について準用する。この場合において、同法第三百八十四条中「株主総会」とあるのは「社員総会」と、同条及び同法第三百八十五条第一項中「法令若しくは定款」とあるのは「法令、資産流動化計画若しくは定款」と、同法第三百八十六条第一項中「第三百四十九条第四項、第三百五十三条及び第三百六十四条」とあり、及び同条第二項中「第三百四十九条第四項」とあるのは「資産流動化法第七十九条第四項において準用する第三百四十九条第四項」と、同項第一号中「第八百四十七条第一項」とあるのは「資産流動化法第九十七条第一項」と、同項第二号中「第八百四十九条第三項」とあるのは「資産流動化法第九十七条第二項において準用する第八百四十九条第三項」と、「第八百五十条第二項」とあるのは「資産流動化法第九十七条第二項において準用する第八百五十条第二項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(A) Trade name of the firm; (B) The fact that the firm is a financial instruments firm15 and its registration number; (C) The breakdown and total of the commission, trust charge, expenses and other consideration (except the consideration for securities or rights relating to derivatives, etc.) payable by customers for the relevant transactions, the maximum amount thereof, or its calculation method; (D) In the case of transactions that require the deposit of consignment guarantee money, the amount thereof and its calculation method; (E) If there is a risk of loss exceeding the amount of consignment guarantee money in a derivatives transaction, etc., that fact and the ratio of the transaction amount of such derivative transaction, etc. to the amount of consignment guarantee money (if calculation of such ratio is impossible, that fact and the reasons thereof); (F) If there is a risk of loss arising directly from such indicators as the interest rate, exchange rates or stock index, such indicators and the fact that fluctuation thereof may result in loss, and the reasons thereof; (G) If there is a risk of loss as referred to in the preceding item that exceeds the amount of consignment guarantee money, the indicator(s) which may directly lead to such loss, the fact that there is a risk of such loss, and the reasons thereof; (H) In regard to over-the-counter derivative transactions such as foreign exchange margin trading, where there is a difference between the selling price and buying price indicated by a financial instruments firm, etc., that fact; (I) Disadvantageous facts for customers in relation to other important matters; and (J) If the firm is a member of the Financial Instruments Firms Association, that fact and the name of the specific association. 例文帳に追加

①業者の商号②金融商品取引業者等である旨及び登録番号③手数料、信託報酬、費用その他顧客が当該取引につき支払うべき対価（有価証券の対価やデリバティブなどの権利の対価を除く）の種類ごと及び合計の金額、金額の上限又は計算方法④委託保証金を預託すべき取引については委託保証金の額又はその計算方法⑤デリバティブ取引等で損失が委託保証金を上回る可能性がある場合には、その旨及び当該デリバティブ取引等の額の委託保証金に対する比率（計算できない場合にはその旨及びその理由）⑥金利、為替相場、株価指数等の指標を直接の原因として損失が生じるおそれがある場合には、当該指標とその変動により損失が生じるおそれがある旨及びその理由⑦前号の損失が委託保証金の額を上回るおそれがある場合には、かかる損失のおそれを生じさせる直接の原因となる指標、かかる損失が生じるおそれがある旨及びその理由⑧外国為替証拠金取引のような店頭デリバティブ取引について、金融商品取引業者等が表示する金融商品の売付け価格と買付け価格に差がある場合にはその旨⑨その他重要な事項について顧客の不利益となる事実⑩業者が金融商品取引業協会に加盟している場合にはその旨及び協会名 - 経済産業省

A witness or an expert witness who is ordered to appear or provide an expert opinion pursuant to the provisions of Article 15, paragraph 9 (including the case where it is applied mutatis mutandis pursuant to Article 80, paragraph 4, Article 133, paragraph 3, Article 146, paragraph 4, Article 155, paragraph 6, Article 156, paragraph 4, Article 169, paragraph 3 [including the case where it is applied mutatis mutandis pursuant to Article 173, paragraph 4], Article 194, Article 201, paragraph 2, Article 229, Article 248, paragraph 2, Article 295, paragraph 2, Article 333, paragraph 3 [including the case where it is applied mutatis mutandis pursuant to Article 335, paragraph 4], and Article 343, paragraph 3 [including the case where it is applied mutatis mutandis pursuant to Article 335, paragraph 4 as is applied mutatis mutandis by replacing the terms pursuant to Article 345]) or Article 158, paragraph 2 (including the case where it is applied mutatis mutandis pursuant to Article 159, paragraph 5, Article 160, paragraph 2, Article 187, Article 204, paragraph 3, Article 206, paragraph 6, Article 237, Article 266, Article 324, paragraph 2, Article 339, paragraph 2, Article 340, paragraph 2 [including the case where it is applied mutatis mutandis pursuant to Article 345], and Article 344, paragraph 2) may claim for travel expenses, daily allowance, and other costs, pursuant to the provisions of a Cabinet Order. 例文帳に追加

第十五条第九項（第八十条第四項、第百三十三条第三項、第百四十六条第四項、第百五十五条第六項、第百五十六条第四項、第百六十九条第三項（第百七十三条第四項において準用する場合を含む。）、第百九十四条、第二百一条第二項、第二百二十九条、第二百四十八条第二項、第二百九十五条第二項、第三百三十三条第三項（第三百三十五条第四項において準用する場合を含む。）及び第三百四十三条第三項（第三百四十五条において読み替えて準用する第三百三十五条第四項において準用する場合を含む。）において準用する場合を含む。）又は第百五十八条第二項（第百五十九条第五項、第百六十条第二項、第百八十七条、第二百四条第三項、第二百六条第六項、第二百三十七条、第二百六十六条、第三百二十四条第二項、第三百三十九条第二項、第三百四十条第二項（第三百四十五条において準用する場合を含む。）及び第三百四十四条第二項において準用する場合を含む。）の規定により出頭又は鑑定を命ぜられた参考人又は鑑定人は、政令で定めるところにより、旅費、日当その他の費用を請求することができる。 - 経済産業省

Sec.216 Remedies for Infringement 216.1. Any person infringing a right protected under this law shall be liable: (a) To an injunction restraining such infringement. The court may also order the defendant to desist from an infringement, among others, to prevent the entry into the channels of commerce of imported goods that involve an infringement, immediately after customs clearance of such goods. (b) Pay to the copyright proprietor or his assigns or heirs such actual damages, including legal costs and other expenses, as he may have incurred due to the infringement as well as the profits the infringer may have made due to such infringement, and in proving profits the plaintiff shall be required to prove sales only and the defendant shall be required to prove every element of cost which he claims, or, in lieu of actual damages and profits, such damages which to the court shall appear to be just and shall not be regarded as penalty. (c) Deliver under oath, for impounding during the pendency of the action, upon such terms and conditions as the court may prescribe, sales invoices and other documents evidencing sales, all articles and their packaging alleged to infringe a copyright and implements for making them. (d) Deliver under oath for destruction without any compensation all infringing copies or devices, as well as all plates, molds, or other means for making such infringing copies as the court may order. (e) Such other terms and conditions, including the payment of moral and exemplary damages, which the court may deem proper, wise and equitable and the destruction of infringing copies of the work even in the event of acquittal in a criminal case.例文帳に追加

216.1本法の規定により保護される権利を侵害する者は，次のことに対して応じる責任がある。 (a)その侵害を止めさせる差止命令。裁判所は，特に，侵害に係る輸入商品の取引の場への持込を防止するために，その商品の税関手続の直後に，被告に対して，侵害を止めることを命令することもできる。 (b)著作権者，その譲受人又はその相続人に対して，法的費用その他の支出を含み，それらの者が侵害により蒙った実際の損害，及び侵害者が侵害により得た利益を支払うこと利益を立証するに当たっては，原告は販売の事実を立証することのみ要求され，被告が要した費用の詳細を立証することを要求される。又は，実際の損害及び利益に代えて，裁判所にとって相応と認められ，かつ，罰金とはみなされない損害賠償を支払うこと (c)訴訟の係属の間における押収のために，裁判所が定める条件で，販売送り状その他販売を立証する文書，著作権を侵害すると申し立てられた物品及びその包装，並びにそれら物品を製作する器具を，宣誓して引き渡すこと (d)裁判所の命令に従い，補償しないで破棄するため，侵害する複製物又は装置，及び図版，鋳型その他侵害する複製物を製作する手段を，宣誓して引き渡すこと (e)刑事訴訟において無罪宣告があった場合であっても，裁判所が適切であり，賢明であり，かつ，衡平であるとみなすことができる教訓的かつ見せしめの損害賠償の支払，及び著作物を侵害する複製物の廃棄を含む，その他の条件 - 特許庁

Article 84-3 With regard to public assistance for a person admitted into a facility to support persons with disabilities prescribed in Article 5, paragraph (12) of the Act for Assisting in the Self-Support for Persons with Disabilities (Act No. 123 of 1942) pursuant to the provisions of Article 18, paragraph (2) of the Act on Welfare of Persons with Physical Disabilities (Act No. 283 of 1949) (hereinafter referred to as a "facility to support persons with disabilities" in this Article), a person admitted into a facility to support persons with disabilities pursuant to the provisions of Article 16, paragraph (1), item (ii) of the Act on Welfare of Persons with Mental Disabilities (Act No. 37 of 1960) or a facility established by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, pursuant to the provisions of Article 11, item (i) of the Act on the National Center for Persons with Severe Intellectual Disabilities, Nozominosono (Act No. 167 of 2002) (hereinafter referred to as "Nozominosono" in this Article), a person admitted into a nursing home for the elderly prescribed in Article 11, paragraph (1), item (i) of the Old-Age Welfare Act or admitted into a special nursing home for the elderly prescribed in item (ii) of the same paragraph, a person admitted into a facility to support persons with disabilities, a Nozominosono, or a facility specified by an Ordinance of the Ministry of Health, Labour and Welfare under Article 5, paragraph (1) of the Act for Assisting in the Self-Support for Persons with Disabilities by receiving the provision of long-term care assistance expenses, etc. prescribed in Article 19, paragraph (1) of the same Act, pursuant to the provisions of Article 29, paragraph (1) or Article 30, paragraph (1) of the same Act, the provisions of Article 19, paragraph (3) shall apply while said person continues to be admitted in said facility, by deemed said person to be admitted pursuant to the provisions of the proviso to Article 30, paragraph (1). 例文帳に追加

第八十四条の三　身体障害者福祉法（昭和二十四年法律第二百八十三号）第十八条第二項の規定により障害者自立支援法（平成十七年法律第百二十三号）第五条第十二項に規定する障害者支援施設（以下この条において「障害者支援施設」という。）に入所している者、知的障害者福祉法（昭和三十五年法律第三十七号）第十六条第一項第二号の規定により障害者支援施設若しくは独立行政法人国立重度知的障害者総合施設のぞみの園法（平成十四年法律第百六十七号）第十一条第一号の規定により独立行政法人国立重度知的障害者総合施設のぞみの園が設置する施設（以下この条において「のぞみの園」という。）に入所している者、老人福祉法第十一条第一項第一号の規定により養護老人ホームに入所し、若しくは同項第二号の規定により特別養護老人ホームに入所している者又は障害者自立支援法第二十九条第一項若しくは第三十条第一項の規定により同法第十九条第一項に規定する介護給付費等の支給を受けて障害者支援施設、のぞみの園若しくは同法第五条第一項の厚生労働省令で定める施設に入所している者に対する保護については、その者がこれらの施設に引き続き入所している間、その者は、第三十条第一項ただし書の規定により入所しているものとみなして、第十九条第三項の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 53-20 The provisions of Article 382 to 388 inclusive (Duty to Report to Directors, Duty to Attend Board of Directors Meetings, Duty to Report to Shareholders Meetings, Enjoinment of Acts of Directors by Company Auditors, Representation of Company in Actions between Company with Auditors and Directors, Remunerations for Company Auditors, Requests for Indemnification of Expenses) of the Companies Act shall apply mutatis mutandis to the company auditors of a Mutual Company. In this case, the term "Article 373, paragraph (1)" in Article 383, paragraph (1) of that Act shall be deemed to be replaced with "Article 373, paragraph (1) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; the term "proviso to Article 366, paragraph (1)" in Article 383, paragraph (2) shall be deemed to be replaced with "proviso to Article 366, paragraph (1) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; the term "Article 373, paragraph (2)" in Article 383, paragraph (4) shall be deemed to be replaced with "Article 373, paragraph (2) as applied mutatis mutandis pursuant to Article 53-16 of the Insurance Business Act"; the term "Article 349, paragraph (4), Article 353 and Article 364" in Article 386, paragraph (1) of that Act and the term "Article 349, paragraph (4)" in Article 386, paragraph (2) shall be deemed to be replaced with "Article 349, paragraph (4) as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act"; the term "Article 847, paragraph (1)" in Article 386, paragraph (2), item (i) of that Act shall be deemed to be replaced with "Article 847, paragraph (1) as applied mutatis mutandis pursuant to Article 53-37 of the Insurance Business Act"; and the terms "Article 849, paragraph (3)" and "Article 850, paragraph (2)" in Article 386, paragraph (2), item (ii) of that Act shall be deemed to be replaced with "Article 849, paragraph (3) as applied mutatis mutandis pursuant to Article 53-37 of the Insurance Business Act" and "Article 850, paragraph (2) as applied mutatis mutandis pursuant to Article 53-37 of the Insurance Business Act," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第五十三条の二十　会社法第三百八十二条から第三百八十八条まで（取締役への報告義務、取締役会への出席義務等、株主総会に対する報告義務、監査役による取締役の行為の差止め、監査役設置会社と取締役との間の訴えにおける会社の代表、監査役の報酬等、費用等の請求）の規定は、相互会社の監査役について準用する。この場合において、同法第三百八十三条第一項中「第三百七十三条第一項」とあるのは「保険業法第五十三条の十六において準用する第三百七十三条第一項」と、同条第二項中「第三百六十六条第一項ただし書」とあるのは「保険業法第五十三条の十六において準用する第三百六十六条第一項ただし書」と、同条第四項中「第三百七十三条第二項」とあるのは「保険業法第五十三条の十六において準用する第三百七十三条第二項」と、同法第三百八十六条第一項中「第三百四十九条第四項、第三百五十三条及び第三百六十四条」とあり、及び同条第二項中「第三百四十九条第四項」とあるのは「保険業法第五十三条の十五において準用する第三百四十九条第四項」と、同項第一号中「第八百四十七条第一項」とあるのは「保険業法第五十三条の三十七において準用する第八百四十七条第一項」と、同項第二号中「第八百四十九条第三項」とあるのは「保険業法第五十三条の三十七において準用する第八百四十九条第三項」と、「第八百五十条第二項」とあるのは「保険業法第五十三条の三十七において準用する第八百五十条第二項」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

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。 - 日本法令外国語訳データベースシステム