「finance ministry ordinance」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索

Article 297 (1) A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source. 例文帳に追加

第二百九十七条　法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附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) Where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act received the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that it owns at the end of the business year containing the day of receiving the issuance and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of receiving the issuance. 例文帳に追加

５　法第百四十一条第一号から第三号までに掲げる外国法人は、国内事業管理親法人株式の交付を受けた場合には、その交付を受けた日の属する事業年度終了の日の翌日から二月以内に、その交付を受けた日の属する事業年度終了の時に有する国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長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 71 (1) Matters specified by Ordinance of the Ministry of Finance prescribed in Article 297, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Order shall be the breakdown by defrayer of the amount of retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer's Election) of the Act to be received within the year, for which income tax has been collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Liability) of the Act, the day and place of the payment, the amount of the collected income tax, the name of defrayers, and their domicile or residence or the location of the head office or principal office. 例文帳に追加

第七十一条　令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地とする。 - 日本法令外国語訳データベースシステム

(5) The transactions specified by Cabinet Order as prescribed in Article 6, paragraph (1), item (xiv) of the Act shall be transactions promising the transfer of the amount of money calculated based on the difference between the numeric value, which has been agreed upon between parties in advance as the interest rate, price of a currency, price of goods or numeric value of another index, and the actual numeric value of such index at a certain time in the future, or transactions similar thereto (limited to those which may be conducted as social activities or business pursuant to the provisions of an act or an order based on an act), which are specified by the Ordinance of the Ministry of Finance. 例文帳に追加

５　法第六条第一項第十四号に規定する政令で定める取引は、金利、通貨の価格、商品の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定の時期における現実の当該指標の数値の差に基づいて算出される金銭の授受を約する取引又はこれに類する取引（法律又は法律に基づく命令の規定により業務又は事業として行うことができるものに限る。）であつて、財務省令で定めるものとする。 - 日本法令外国語訳データベースシステム

(i) Among residents who conduct sales transactions, etc. of foreign means of payment, etc. in the market for foreign exchange between banks, etc. in the course of trade, those specified by the Ordinance of the Ministry of Finance (referred to as the "participants in the specified foreign exchange market" in paragraph (5)): Transactions pertaining to the occurrence, alternation or extinction of claims based on a contract pertaining to sales transactions, etc. of foreign means of payment, etc. (hereinafter referred to as the "transactions pertaining to the occurrence, etc. of claims"), which are conducted in the market for foreign exchange between banks, etc. 例文帳に追加

一　銀行等間外国為替市場において業として対外支払手段等の売買取引等を行う居住者のうち財務省令で定める者（第五項において「特定外国為替市場参加者」という。）　対外支払手段等の売買取引等に係る契約に基づく債権の発生、変更又は消滅に係る取引（以下「債権の発生等に係る取引」という。）であつて、銀行等間外国為替市場において行うもの - 日本法令外国語訳データベースシステム

(i) Deposit contract with a non-resident prescribed in Article 21, paragraph (3), item (i) of the Act who is a financial institution or another kind specified by the Ordinance of the Ministry of Finance: With regard to a deposit contract with no set due date for refund, the refund shall be made on and after the day following the date of cancellation of the deposit contract, and with regard to a deposit contract with a set due date for refund, the due date for refund shall arrive on and after the day following the date of cancellation of the deposit contract. 例文帳に追加

一　法第二十一条第三項第一号に規定する非居住者のうち金融機関である者その他財務省令で定める者との間の預金契約　払戻しについて期限の定めがない預金契約にあつてはその払戻しが当該預金契約を解除した日の翌日以後に行われ、払戻しについて期限の定めがある預金契約にあつてはその払戻期限が当該預金契約を締結した日の翌日以後に到来すること。 - 日本法令外国語訳データベースシステム

(8) Where a nonresident or foreign corporation submits a statement of the holding period of book-entry transfer national government bonds or a statement of the holding period of book-entry transfer local government bonds via a qualified foreign intermediary to the district director set forth in Article 5-2(1)(i)(b) or (ii)(b) of the Act (including the cases where a qualified foreign intermediary submits the document set forth in the next paragraph pursuant to the provisions of the said paragraph as applied mutatis mutandis pursuant to paragraph (10)), the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice set forth in paragraph (14) of the said Article pursuant to the provisions of the said paragraph shall confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds or the said document are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in said paragraph. 例文帳に追加

８　非居住者又は外国法人が適格外国仲介業者を経由して振替国債所有期間明細書又は振替地方債所有期間明細書を法第五条の二第一項第一号ロ又は同項第二号ロの税務署長に提出する場合（第十項において準用する次項の規定により適格外国仲介業者が同項の書類を提出する場合を含む。）には、同条第十四項の規定により同項の通知を受けていた特定振替機関等の営業所等の長は、当該振替国債所有期間明細書若しくは振替地方債所有期間明細書又は当該書類に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、同項に規定する帳簿に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認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

(iv) the acts which are listed in Article 2, paragraph (8), item (iv) of the Act, and in which a company required to submit an Annual Securities Report under Article 24, paragraph (1) of the Act (including a company which has submitted said Annual Securities Report pursuant to the provisions of Article 23-3, paragraph (4) of the Act, and limited to a company as prescribed in Article 4-2-7, paragraph (1) of the Cabinet Order) effects any of the transactions listed in sub-item (a) or (b) of the preceding item with a Subsidiary Company (meaning a Subsidiary Company as defined in Article 8, paragraph (3) of the Ordinance on Terminology, Forms, and Preparation Methods of Financial Statements, etc. (Ordinance of the Ministry of Finance No. 59 of 1963); hereinafter the same shall apply in this item), or provides intermediation, brokerage (excluding Brokerage for Clearing of Securities, etc.) or agency for any of those transactions for the Subsidiary Company (limited to an act whose purpose is to abate any possible loss due to a fluctuation in the exchange rates pertaining to the assets and liabilities held by said Subsidiary Company, and excluding an act which falls under any of the acts listed in that item); 例文帳に追加

四　法第二条第八項第四号に掲げる行為のうち、法第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（法第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含み、令第四条の二の七第一項に定めるものに限る。）が、子会社（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第八条第三項に規定する子会社をいう。以下この号において同じ。）を相手方として前号イ若しくはロに掲げる取引を行い、又は子会社のためにこれらの取引の媒介、取次ぎ（有価証券等清算取次ぎを除く。）若しくは代理を行う行為（当該子会社が保有する資産及び負債に係る為替変動による損失の可能性を減殺することを目的とするものに限り、同号に掲げる行為に該当するものを除く。） - 日本法令外国語訳データベースシステム

(i) When a contract has been concluded under the provision of Article 270-6-7, paragraph (3) with a joined organization prescribed in Article 266, paragraph (1), based on the claim by the creditor of the right to insurance claim, etc. pertaining to a Covered Insurance Contract (hereinafter referred to as "Covered Insurance Contracts" in this Article) prescribed in Article 270-3, paragraph (2), item (i) and any other right specified by a Cabinet Order, the business of paying said insurance claims of a Covered Insurance Contracts or any other benefit (limited to the amount obtained by multiplying the amount of said insurance claims of a Covered Insurance Contracts or any other benefit by the rate specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance by taking into consideration the type of said Covered Insurance Contracts, the assumed interest rate, any other content, and the timing that the insured accident pertaining to said claim occurred, etc.; hereinafter referred to as "Covered Insurance Claims.") (hereinafter referred to as "The Business of Paying Covered Insurance Claims"). 例文帳に追加

一　第二百六十六条第一項に規定する加入機構と第二百七十条の六の七第三項の規定による契約を締結した場合において、第二百七十条の三第二項第一号に規定する補償対象契約（以下この条において「補償対象契約」という。）に係る保険金請求権その他の政令で定める権利に係る債権者の請求に基づき、当該補償対象契約の保険金その他の給付金（当該補償対象契約の保険金その他の給付金の額に、当該補償対象契約の種類、予定利率その他の内容、当該請求に係る保険事故が発生した時期等を勘案して内閣府令・財務省令で定める率を乗じて得た額に限る。以下「補償対象保険金」という。）の支払を行う業務（以下「補償対象保険金支払業務」という。） - 日本法令外国語訳データベースシステム

(ii) The authorization or approval set forth in Article 106, paragraph (4) (limited to the cases where the applicant intends to make a subsidiary of an Insurance Company that falls under the category of Bankrupt Insurance Company as defined in Article 260, paragraph (2) or any other Insurance Company specified by a Cabinet Office Ordinance/Ordinance of the Ministry of Finance), Article 139, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-29), Article 142 (including the cases where it is applied mutatis mutandis pursuant to Article 272-30, paragraph (1)), Article 153, paragraph (1), Article 167, paragraph (1), Article 208, Article 233, Article 271-10, paragraph (1), the proviso to Article 271-10, paragraph (2), Article 271-18, paragraph (1), the proviso to Article 271-18, paragraph (3), Article 271-31, paragraphs (1) to (3) inclusive, Article 272-31, paragraph (1), the proviso to Article 272-31, paragraph (2), Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3); 例文帳に追加

二　第百六条第四項（第二百六十条第二項に規定する破綻保険会社に該当する保険会社その他の内閣府令・財務省令で定める保険会社を子会社としようとする場合に限る。）、第百三十九条第一項（第二百七十二条の二十九において準用する場合を含む。）、第百四十二条（第二百七十二条の三十第一項において準用する場合を含む。）、第百五十三条第一項、第百六十七条第一項、第二百八条、第二百三十三条、第二百七十一条の十第一項若しくは第二項ただし書、第二百七十一条の十八第一項若しくは第三項ただし書、第二百七十一条の三十一第一項から第三項まで、第二百七十二条の三十一第一項若しくは第二項ただし書又は第二百七十二条の三十五第一項若しくは第三項ただし書の規定による認可又は承認 - 日本法令外国語訳データベースシステム

Article 1-3-3 For the purpose of applying the provisions of Articles 270-6-8 and 270-6-10 to the cases where the Corporation has made any decision under Article 270-6-8, paragraph (1) by 31 March 2001, the term "the Covered Insurance Contract" in that paragraph shall be deemed to be replaced with "the Covered Insurance Contract (including the Covered Insurance Contracts in the Special Provision Period as defined in Article 1-3, paragraph (1), item (i) of the Supplementary Provisions (hereinafter referred to as "Covered Insurance Contracts in the Special Provision Period" in this Article); the same shall apply in Article 270-6-10);" the term "the Covered Insurance Contract" in Article 270-6-8, paragraph (2) shall be deemed to be replaced with "the Covered Insurance Contract (excluding the Covered Insurance Contracts in the Special Provision Period);" and the term "or the amount obtained by multiplying the amount of insurance claims and other benefits under the Covered Insurance Contracts in the Special Provision Period by the ratio to be specified by a Cabinet Office Ordinance/Ordinance of the Ministry of Finance" shall be deemed to be inserted before the term "(hereinafter referred to as" in Article 270-6-8, paragraph (2). 例文帳に追加

第一条の三の三　平成十三年三月三十一日までに機構が第二百七十条の六の八第一項の規定による決定をした場合における同条及び第二百七十条の六の十の規定の適用については、同項中「補償対象契約」とあるのは「補償対象契約（附則第一条の三第一項第一号に規定する特例期間補償対象契約（以下この条において「特例期間補償対象契約」という。）を含む。第二百七十条の六の十において同じ。）」と、第二百七十条の六の八第二項中「補償対象契約」とあるのは「補償対象契約（特例期間補償対象契約を除く。）」と、「得た額」とあるのは「得た額又は特例期間補償対象契約の保険金その他の給付金の額に内閣府令・財務省令で定める率を乗じて得た額」とする。 - 日本法令外国語訳データベースシステム

Article 79-56 (1) Based on a request by a General Customer of a Recognized Financial Instruments Business Operator, a Fund shall make payment of an amount calculated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance with regard to the claims which said General Customer had held against said Recognized Financial Instruments Business Operator on the day a public notice was given under the provisions of paragraph (1) of the preceding Article (limited to those pertaining to Customer Assets of said General Customer), which the Fund finds it difficult for said Recognized Financial Instruments Business Operator to smoothly pay pursuant to the provisions of a Cabinet Order (hereinafter referred to as "Claims Subject to Compensation"). 例文帳に追加

第七十九条の五十六　基金は、認定金融商品取引業者の一般顧客の請求に基づいて、前条第一項の規定により公告した日において現に当該一般顧客が当該認定金融商品取引業者に対して有する債権（当該一般顧客の顧客資産に係るものに限る。）であつて基金が政令で定めるところにより当該認定金融商品取引業者による円滑な弁済が困難であると認めるもの（以下「補償対象債権」という。）につき、内閣府令・財務省令で定めるところにより算出した金額の支払を行うものとする。 - 日本法令外国語訳データベースシステム

Article 58 The provisions of Article 424 and Article 430 of the Companies Act shall apply mutatis mutandis to the president, directors and auditors, the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the president, directors and auditors, the provisions of Article 349, paragraphs (4) and (5), Article 350, Article 354 and Article 361 of the same Act shall apply mutatis mutandis to the president and directors and the provisions of Article 53 shall apply mutatis mutandis to the auditors. In this case, the phrase "paragraph (1) of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph (1) of the Commodity Exchange Act," the term "an officer, etc." in Article 430 of the same Act shall be deemed to be replaced with "the president or a director," the term "another officer, etc." in the same Article shall be deemed to be replaced with "also an auditor," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

第五十八条　会社法第四百二十四条及び第四百三十条の規定は理事長、理事及び監事について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は理事長、理事及び監事の責任を追及する訴えについて、同法第三百四十九条第四項及び第五項、第三百五十条、第三百五十四条並びに第三百六十一条の規定は理事長及び理事について、第五十三条の規定は監事について、それぞれ準用する。この場合において、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第四百三十条中「役員等が」とあるのは「理事長又は理事が」と、「他の役員等も」とあるのは「監事も」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」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

The provisions of Article 424 and Article 430 of the Company Act shall apply mutatis mutandis to the president, directors and auditors, the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the president, directors and auditors, the provisions of Article 349, paragraphs 4 and 5, Article 350, Article 354 and Article 361 of the same Act shall apply mutatis mutandis to the president and directors and the provisions of Article 53 shall apply mutatis mutandis to the auditors. In this case, the phrase "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an officer, etc." in Article 430 of the same Act shall be deemed to be replaced with "the president or a director," the term "another officer, etc." in the same Article shall be deemed to be replaced with "also an auditor," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

会社法第四百二十四条及び第四百三十条の規定は理事長、理事及び監事について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は理事長、理事及び監事の責任を追及する訴えについて、同法第三百四十九条第四項及び第五項、第三百五十条、第三百五十四条並びに第三百六十一条の規定は理事長及び理事について、第五十三条の規定は監事について、それぞれ準用する。この場合において、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第四百三十条中「役員等が」とあるのは「理事長又は理事が」と、「他の役員等も」とあるのは「監事も」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 経済産業省

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption of book-entry transfer national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. 例文帳に追加

イ　当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。 - 日本法令外国語訳データベースシステム

2. With regard to securities, savings, negotiable instruments, specified money in trust, and call loans which are objects of investment of trust property (hereinafter referred to as "securities, etc." in this item), the time period left to reach redemption or maturity (hereinafter referred to as "the remaining period" in this item) shall not exceed one year, and they shall be long-term investment securities (securities with one year or more period from the issue to the redemption; hereinafter the same shall apply in this item) with the third or higher grade of the designated rating prescribed in item (i)-v of paragraph (4) of Article 9-4 of the Cabinet Office Ordinance concerning Disclosure of Corporate Affairs, etc. (Ordinance of the Ministry of Finance No. 5 of 1973) (hereinafter referred to as "the designated rating" in this item) given by one or more specified rating organizations (the organizations prescribed in item (xiii-ii) of Article 1 of the said Ordinance; hereinafter the same shall apply in this item), short-term investment securities (securities with less-than-one year period from the issue to the redemption; hereinafter in this item the same shall apply) with the second or higher of the specific rating given by the organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating. 例文帳に追加

（２）　信託財産の運用の対象となる有価証券、預金、手形、指定金銭信託及びコールローン（以下この号において「有価証券等」という。）は、償還又は満期までの期間（以下この号において「残存期間」という。）が一年を超えないものであつて、一以上の指定格付機関（企業内容等の開示に関する内閣府令（昭和四十八年大蔵省令第五号）第一条第十三号の二に規定する指定格付機関をいう。以下この号において同じ。）から同令第九条の四第四項第一号ホに規定する特定格付（以下この号において「特定格付」という。）のうち第三位以上の特定格付が付与された長期有価証券（発行から償還までの期間が一年以上の有価証券をいう。以下この号において同じ。）若しくは特定格付のうち第二位以上の特定格付が付与された短期有価証券（発行から償還までの期間が一年未満の有価証券をいう。以下この号において同じ。）又は証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたものであること。 - 日本法令外国語訳データベースシステム

(3) The Succeeding Insurance Company, in the case that it has acquired the right to real estate pursuant to the transfer of insurance contracts of the Bankrupt Insurance Company or a merger with that Bankrupt Insurance Company (referred to as "Transfer, etc. of Insurance Contracts Based on Ruling" in the following paragraph) that had been recognized as being qualified under the provision of Article 270, paragraph (1) based on the ruling listed in Article 270-3-2, paragraph (6), item (ii) under the provision of Article 270-3-2, paragraph (6), the registration and license tax shall not be imposed for the registration of the transfer of said right to real estate, limited to that which will be registered within one year after the acquisition pursuant to the provision of the Ordinance of the Ministry of Finance. 例文帳に追加

３　承継保険会社が第二百七十条の三の二第六項の規定による同項第二号に掲げる決定を受けて行う第二百七十条第一項の規定による適格性の認定を受けた破綻保険会社の保険契約の移転又は当該破綻保険会社との合併（次項において「決定に基づく保険契約の移転等」という。）により不動産に関する権利の取得をした場合には、当該不動産に関する権利の移転の登記については、財務省令で定めるところにより当該取得後一年以内に登記を受けるものに限り、登録免許税を課さない。 - 日本法令外国語訳データベースシステム

Article 90 Where a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act in existence at the time when this Act enters into force has created a Special Account to ensure separate accounting from other property for the property corresponding to the amount of the policy reserve set forth in Article 13 of the Former Foreign Insurance Business Operators Act pertaining to the insurance contracts set forth in Article 118, paragraph (1) of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act to be specified by an Ordinance of the Ministry of Finance, such Special Account shall be deemed as the Special Account created pursuant to the provision of Article 118, paragraph (1) of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act. 例文帳に追加

第九十条　この法律の施行の際現に旧外国保険事業者法の免許を受けた外国保険会社等が新法第百九十九条において準用する新法第百十八条第一項の大蔵省令で定める保険契約に係る旧外国保険事業者法第十三条の責任準備金の金額に対応する財産をその他の財産と区別して経理するための特別の勘定を設けている場合は、当該特別の勘定は、新法第百九十九条において準用する新法第百十八条第一項の規定により設けた特別勘定とみなす。 - 日本法令外国語訳データベースシステム

Article 101 That foreign insurance business operator prescribed in Article 2, paragraph (1) of the Former Foreign Insurance Business Operators Act which has established an office falling under Article 218, paragraph (1), item (i) of the Current Act by the time this Act enters into force and which is not a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act shall, within six months from the Effective Date, notify the content of the business listed in (a) or (b) of that item concerning such office, the location of the office to carry on such business and other matters set forth in Article 218, paragraph (1) of the Current Act to be prescribed by an Ordinance of the Ministry of Finance, unless it obtains, in the meantime, the license set forth in Article 185, paragraph (1) of the Current Act, or has abolished such office or the business listed in (a) or (b) of that item. In this case, such notification shall be deemed as notification made under Article 218, paragraph (1) of the Current Act. 例文帳に追加

第百一条　この法律の施行の際現に新法第二百十八条第一項第一号の施設に該当する施設を設置している旧外国保険事業者法第二条第一項に規定する外国保険事業者で、旧外国保険事業者法の免許を受けた外国保険会社等でないものは、施行日から起算して六月以内に、その間に新法第百八十五条第一項の免許を受け、又は当該施設を廃止し、若しくは同号イ又はロに掲げる業務を廃止した場合を除き、当該施設について同号イ又はロに掲げる業務の内容、当該業務を行う施設の所在地その他新法第二百十八条第一項の大蔵省令で定める事項を大蔵大臣に届け出なければならない。この場合において、当該届出は、同項の規定によりされた届出とみなす。 - 日本法令外国語訳データベースシステム

(b) The said nonresident or foreign corporation shall, no later than the day preceding the day on which he/she or it is to receive interest on the said book-entry transfer local government bonds, submit a document stating his/her or its holding period for the said book-entry transfer local government bonds and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (8) and paragraph (17) as "statement of the holding period of book-entry transfer local government bonds") to the district director prescribed in (a), via the said specified book-entry transfer institution, etc. and the person who pays the said interest, or via the said qualified foreign intermediary, the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and the person who pays the said interest. 例文帳に追加

ロ　当該非居住者又は外国法人が、当該振替地方債の利子の支払を受けるべき日の前日までに、その者の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類（第八項及び第十七項において「振替地方債所有期間明細書」という。）を、当該特定振替機関等及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由してイに規定する税務署長に提出していること。 - 日本法令外国語訳データベースシステム

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds. 例文帳に追加

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録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

(23) Where the person who pays a consideration for the transfer of specified book-entry transfer national government bonds, etc. prescribed in paragraph (21) or the person who handles payment of redemption money or interest on specified book-entry national government bonds, etc. prescribed in the preceding paragraph has obtained approval from the district director pursuant to the provision of a Cabinet Order, the person may submit an optical disk, magnetic disk or any other recording medium specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this paragraph as an "optical disk, etc.") in which the matters to be stated in a report pursuant to the provisions of the said paragraphs are recorded, instead of submitting the report pursuant to the provisions of the said paragraphs. In this case, with regard to the application of the provisions of the preceding two paragraphs, the next paragraph, paragraph (25), and Article 42-3, the said optical disk, etc. shall be deemed to be a report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc. or a report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc. 例文帳に追加

２３　第二十一項に規定する特定振替国債等の譲渡の対価の支払をする者又は前項に規定する特定振替国債等の償還金若しくは利息の支払の取扱いをする者は、政令で定めるところにより税務署長の承認を受けた場合には、これらの規定により調書に記載すべきものとされる事項を記録した光ディスク、磁気テープその他の財務省令で定める記録用の媒体（以下この項において「光ディスク等」という。）の提出をもつてこれらの規定による調書の提出に代えることができる。この場合における前二項、次項及び第二十五項並びに第四十二条の三の規定の適用については、当該光ディスク等は、それぞれ特定振替国債等の譲渡対価の支払調書又は特定振替国債等の償還金等の支払調書とみなす。 - 日本法令外国語訳データベースシステム

(8) Where a foreign financial institution, etc. that has submitted a written application for tax exemption has, after submission, changed its name or the location of its head office or principal office, the foreign financial institution, etc. shall, no later than the day preceding the day on which the foreign financial institution, etc. is to receive, for the first time since the date of change, payment of specified interest from the specified financial institution, etc. via which the said written application for tax exemption has been submitted, submit a written application stating the new name and location of the head office or principal office of the foreign financial institution, etc. and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (5) via the said specified financial institution, etc. In this case, where the foreign financial institution, etc. has failed to submit the said written application, the provision of paragraph (1) shall not apply to the specified interest to be received by the foreign financial institution, etc. from the said specified financial institution, etc. on or after the day on which the change has been made. 例文帳に追加

８　非課税適用申告書を提出した外国金融機関等が、当該非課税適用申告書を提出した後、その名称又は本店若しくは主たる事務所の所在地の変更をした場合には、その者は、その変更をした日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、その変更をした後のその者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書を当該特定金融機関等を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(6) Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 67-11 (1) Where, during the period from April 1, 1998, to March 31, 2008, a foreign corporation listed in Article 141(i) of the Corporation Tax Act, which has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act, has made deposits or provided loans to a financial institution prescribed in the said paragraph, and settled such deposits or loans in a special international financial transactions account prescribed in the said paragraph (referred to in the next paragraph as a "special international financial transactions account"), corporation tax shall not be imposed with respect to any interest on the deposits or loans to be received by the said foreign corporation; provided, however, that this shall not apply to any interest which is attributed to a business conducted by the said foreign corporation in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

第六十七条の十一　法人税法第百四十一条第一号に掲げる外国法人で外国為替及び外国貿易法第二十一条第三項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものが、平成十年四月一日から平成二十年三月三十一日までの間に、同項に規定する金融機関に預入し、又は貸し付けた預金又は貸付金で同項に規定する特別国際金融取引勘定（次項において「特別国際金融取引勘定」という。）において経理されたものにつき、支払を受ける利子については、法人税を課さない。ただし、当該利子のうち、当該外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. or a final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to paragraph (1), [2] the individually taxed amount of retained income or taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は個別課税済留保金額若しくは課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない連結確定申告書等又は同項に規定する確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

２８　特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存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

(8) A nonresident or foreign corporation who seeks the application of Article 6(7) of the Act with respect to interest on specified foreign-issued company bonds prescribed in paragraph (7) of the said Article (hereinafter referred to as "specified foreign-issued company bonds" through to paragraph (18)) shall, upon entrusting a person in charge of handling payment with custody of the said specified foreign-issued company bonds, pursuant to the provisions of an Ordinance of the Ministry of Finance, notify the said person in charge of handling payment of his/her or its name and domicile, etc. located outside Japan, and obtain a confirmation with regard to the matters contained in the notification, by presenting a document that certifies that he/she or it falls under the category of nonresidents or foreign corporations or by any other method equivalent thereto. 例文帳に追加

８　法第六条第七項に規定する特定民間国外債（以下第十八項までにおいて「特定民間国外債」という。）の利子につき同条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする際、財務省令で定めるところにより、当該支払の取扱者に、その者の氏名又は名称及び国外にある住所等の告知をし、当該告知をした事項につき、その者が非居住者又は外国法人に該当することを証する書類を提示することその他これに準ずる方法により確認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

(9) Where a nonresident or foreign corporation who seeks the application of Article 6(7) of the Act with respect to interest on specified foreign-issued company bonds entrusts a person in charge of handling payment with custody of the said specified foreign-issued company bonds, if he/she or it has already obtained a confirmation pursuant to the provisions of the preceding paragraph when entrusting the said person in charge of handling payment with custody of other specified foreign-issued company bonds or the case falls under any of those specified by an Ordinance of the Ministry of Finance as equivalent thereto, notwithstanding the provisions of the said paragraph, the nonresident or foreign corporation shall not be required to give a notification pursuant to the provisions of the said paragraph when entrusting custody of the said specified foreign-issued company bonds. 例文帳に追加

９　特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする場合において、既に他の特定民間国外債につき当該支払の取扱者に保管の委託をする際前項の規定による確認を受けているとき、その他これに準ずる場合として財務省令で定める場合に該当するときは、同項の規定にかかわらず、当該特定民間国外債の保管の委託をする際、同項の規定による告知をすることを要しない。 - 日本法令外国語訳データベースシステム

(12) The provisions of the preceding paragraph shall apply only where the person in charge of handling custody and payment set forth in the said paragraph has obtained approval in advance, pursuant to the provisions of an Ordinance of the Ministry of Finance, from the person who pays interest set forth in the said paragraph with regard to the omission of a notice prescribed in the said paragraph. In this case, if the said person in charge of handling custody and payment has not given, by the day preceding the day on which the person is to receive the delivery of interest on the relevant specified foreign-issued company bonds, a notice of interest recipient information pertaining to the interest to be delivered thereto, a notice of interest recipient information shall be deemed to have been given, as of the said day, by the said person in charge of handling custody and payment to the person who pays interest, stating to the effect that Article 6(7)(i) of the Act shall apply. 例文帳に追加

１２　前項の規定は、同項の保管支払取扱者が財務省令で定めるところによりあらかじめ同項の利子の支払をする者から同項の規定による通知の省略をすることについて承認を得ている場合に限り、適用する。この場合において、当該特定民間国外債の利子の交付を受ける日の前日までにその交付を受ける利子に係る利子受領者情報の通知が当該保管支払取扱者からなかつたときは、同日において当該保管支払取扱者から当該利子の支払をする者に対して法第六条第七項第一号に掲げる場合に該当する旨の利子受領者情報の通知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

(3) Where a tax-exempt entertainment corporation, etc. seeks the application of the provisions of Article 179 and Article 213(1) of the Income Tax Act whose terms were replaced under the provisions of Article 42(3) of the Act with respect to the consideration listed in Article 161(ii) of the Income Tax Act, which they shall receive for the provision of the services of entertainers, etc. prescribed in Article 42(1) of the Act, the said tax-exempt entertainment corporation, etc. shall, when receiving payment of the said consideration, submit a document containing the matters specified by an Ordinance of the Ministry of Finance, via a person who pays the said consideration, to the competent district director having jurisdiction over the place for tax payment of the income tax to be collected and paid for the said consideration by the said payer pursuant to the provisions of Article 212 of the Income Tax Act. 例文帳に追加

３　免税芸能法人等がその支払を受ける法第四十二条第一項に規定する芸能人等の役務提供に係る所得税法第百六十一条第二号に掲げる対価につき法第四十二条第三項の規定により読み替えられた所得税法第百七十九条及び第二百十三条第一項の規定の適用を受けようとする場合には、当該免税芸能法人等は、当該対価の支払を受ける際、財務省令で定める事項を記載した書類を、当該対価の支払をする者を経由して、当該支払をする者が当該対価につき同法第二百十二条の規定により徴収して納付すべき所得税の納税地の所轄税務署長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

(10) The percentage specified by a Cabinet Order prescribed in Article 66-5(3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up. 例文帳に追加

１０　法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム

(10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up. 例文帳に追加

１０　法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム

(19) A nonresident or foreign corporation who seeks the application of Article 6, paragraph (7) of the Act with respect to interest from specified foreign private bonds prescribed in paragraph (7) of said Article (hereinafter referred to as "specified foreign private bonds" through to paragraph (29)) shall, upon entrusting a person in charge of handling payment with custody of said specified foreign private bonds, pursuant to the provisions of Ordinance of the Ministry of Finance, notify said person in charge of handling payment of his/her or its name and domicile, etc. outside Japan, and obtain confirmation with regard to the matters contained in the notification, by presenting a document that certifies that he/she or it falls under the category of nonresidents or foreign corporations or by any other method equivalent thereto. 例文帳に追加

１９　法第六条第七項に規定する特定民間国外債（以下第二十九項までにおいて「特定民間国外債」という。）の利子につき同条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする際、財務省令で定めるところにより、当該支払の取扱者に、その者の氏名又は名称及び国外にある住所等の告知をし、当該告知をした事項につき、その者が非居住者又は外国法人に該当することを証する書類を提示することその他これに準ずる方法により確認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

(20) Where a nonresident or foreign corporation who seeks the application of Article 6, paragraph (7) of the Act with respect to interest from specified foreign private bonds entrusts a person in charge of handling payment with custody of said specified foreign private bonds, if he/she or it has already obtained confirmation pursuant to the provisions of the preceding paragraph when entrusting said person in charge of handling payment with custody of other specified foreign private bonds or the case falls under any of those specified by Ordinance of the Ministry of Finance as equivalent thereto, notwithstanding the provisions of said paragraph, the nonresident or foreign corporation shall not be required to give a notification pursuant to the provisions of said paragraph when entrusting custody of said specified foreign private bonds. 例文帳に追加

２０　特定民間国外債の利子につき法第六条第七項の規定の適用を受けようとする非居住者又は外国法人は、当該特定民間国外債につき支払の取扱者に保管の委託をする場合において、既に他の特定民間国外債につき当該支払の取扱者に保管の委託をする際前項の規定による確認を受けているとき、その他これに準ずる場合として財務省令で定める場合に該当するときは、同項の規定にかかわらず、当該特定民間国外債の保管の委託をする際、同項の規定による告知をすることを要しない。 - 日本法令外国語訳データベースシステム

(23) The provisions of the preceding paragraph shall apply only where the person in charge of handling custody and payment set forth in said paragraph has obtained approval in advance, pursuant to the provisions of Ordinance of the Ministry of Finance, from the person who pays interest set forth in said paragraph with regard to the omission of notice prescribed in said paragraph. In this case, if said person in charge of handling custody and payment has not given, by the day preceding the day on which the person is to receive the delivery of interest from the relevant specified foreign private bonds, notice of the interest recipient information for the interest to be delivered thereto, notice of the interest recipient information shall be deemed to have been given, as of said day, by said person in charge of handling custody and payment to the person who pays interest, stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply. 例文帳に追加

２３　前項の規定は、同項の保管支払取扱者が財務省令で定めるところによりあらかじめ同項の利子の支払をする者から同項の規定による通知の省略をすることについて承認を得ている場合に限り、適用する。この場合において、当該特定民間国外債の利子の交付を受ける日の前日までにその交付を受ける利子に係る利子受領者情報の通知が当該保管支払取扱者からなかつたときは、同日において当該保管支払取扱者から当該利子の支払をする者に対して法第六条第七項第一号に掲げる場合に該当する旨の利子受領者情報の通知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

(2) Where a foreign trust company has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)), (v) or (xii) with respect to the government or company bonds, etc. prescribed in Article 176(2) that are included in the trust property under a retirement pension trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v), Article 178, and Article 179 shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

２　第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国信託会社が、その引き受けた第百七十六条第二項に規定する退職年金等信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）、第五号又は第十二号に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.; 例文帳に追加

一　譲渡事業年度開始の日の前日において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

(6) Where there has been any increase or decrease in the number of the parent corporation's shares managed in a domestic business (in the case of capital contributions, the amount of capital contributions; hereinafter the same shall apply in this paragraph) that a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns in each business year after the business year containing the day of receiving the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that have increased or decreased and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of the increase or decrease. 例文帳に追加

６　法第百四十一条第一号から第三号までに掲げる外国法人は、国内事業管理親法人株式の交付を受けた日の属する事業年度後の各事業年度においてその有する国内事業管理親法人株式の数（出資にあつては、金額。以下この項において同じ。）の増加又は減少があつた場合には、その増加又は減少があつた日の属する事業年度終了の日の翌日から二月以内に、その増加又は減少があつた国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長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 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

(4) Where one capital transaction that a resident or a non-resident intends to conduct falls under two or more kinds of capital transactions designated pursuant to the provision of paragraph (1) based on Article 21, paragraph (1) or (2), when the resident or non-resident intends to file, pursuant to paragraph (5) of the said Article, an application for permission as prescribed in paragraphs (1) and (2) of the said Article in block in regard to the one capital transaction that he/she intends to conduct, the resident or non-resident shall file the application through procedures specified by the Ordinance of the Ministry of Finance, after clarifying that the application for permission pertains to the capital transaction for which the obligation to obtain permission has been imposed pursuant to these provisions. 例文帳に追加

４　居住者又は非居住者が行おうとする一の資本取引が、法第二十一条第一項及び第二項の規定のそれぞれに基づき第一項の規定により指定をされた資本取引の二以上に該当する場合において、当該居住者又は非居住者が、その行おうとする一の資本取引について同条第五項の規定に基づき同条第一項及び第二項の規定による許可の申請を併せて行おうとするときは、当該居住者又は非居住者は、当該許可の申請がこれらの規定により許可を受ける義務が課された資本取引に係るものであることを明らかにした上で、財務省令で定める手続により、申請するものとする。 - 日本法令外国語訳データベースシステム

Article 11-5 (1) Acts specified by Cabinet Order as prescribed in Article 22-2, paragraph (1) of the Act shall be the following acts (excluding acts of concluding a contract pertaining to customer-oriented money trust (meaning trust pursuant to the provision of Article 43-2, paragraph (2) of the Financial Instruments and Exchange Act) or designating beneficiaries pertaining to such a contract, or other acts specified by the Ordinance of the Ministry of Finance); provided, however, that for the acts listed in items (i) to (viii) inclusive, acts committed with customers, etc. (meaning customers, etc. prescribed in Article 22-2, paragraph (1) of the Act, including natural persons who shall be deemed to be customers pursuant to the provision of Article 18, paragraph (3) of the Act; hereinafter the same shall apply in this Article) whose identity has already been confirmed shall be excluded. 例文帳に追加

第十一条の五　法第二十二条の二第一項に規定する政令で定める行為は、次に掲げる行為（顧客分別金信託（金融商品取引法第四十三条の二第二項の規定による信託をいう。）に係る契約の締結又は当該契約に係る受益者の指定その他財務省令で定める行為を除く。）とする。ただし、第一号から第八号までに掲げる行為にあつては、本人確認済みの顧客等（法第二十二条の二第一項に規定する顧客等をいい、法第十八条第三項の規定により顧客とみなされる自然人を含む。以下この条において同じ。）との間の行為を除く。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 48, paragraphs (2) and (3), Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Companies Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph (1) shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph (1) of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph (1) of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

２　第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」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

(2) The provisions of Article 48, paragraphs 2 and 3, Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Company Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph 1 shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

２ 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 経済産業省

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby: 例文帳に追加

７　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。 - 日本法令外国語訳データベースシステム