「firſt order」に関連した英語例文の一覧と使い方(112ページ目) - Weblio英語例文検索

Central government agencies, local governments, and other public agencies will continue to be requested to show “due consideration to be given to SMEs in the region affected by the Great East Japan Earthquake,” as urged for the first time in fiscal 2011 in the annually revised “Contract Policy of the Government regarding Small and Medium Enterprises,” and briefings and other events will be held around Japan to raise officials’ awareness of the policy in order to expand opportunities for SMEs in regions devastated by the Great East Japan Earthquake to receive orders. (Continuation) (See p. 195.) 例文帳に追加

毎年策定する「中小企業者に関する国等の契約の方針」に平成23 年度から新たに盛り込んだ「東日本大震災の被災地域等の中小企業者に対する配慮」等について、引き続き国等の機関や地方公共団体等の機関に対する要請や全国各地での説明会等を行い、東日本大震災の被災地域等の中小企業者の受注機会の増大を図る。（継続）（p.195参照） - 経済産業省

Administrative support will continue to be provided to make it easier for SMEs and other businesses to use the Domestic CDM. In order to boost low-carbon investment by SMEs and other businesses using this system and assist steady reductions in emissions, subsidies corresponding to actual reductions in carbon dioxide emissions resulting from introduction of low-carbon equipment will continue to be provided, and subsidies will be provided in advance for the first time for projected reductions in carbon dioxide emissions. (Continuation) (See p. 216.) 例文帳に追加

国内クレジット制度を利用する中小企業等の負担軽減のために、手続面等を支援する事業を引き続き行う。また、同制度を活用した中小企業等の低炭素型投資と着実な排出削減を後押しするため、低炭素型設備の導入によるCO2 排出削減量の実績に応じた助成を引き続き実施するとともに、新たにCO2 排出削減量の見込み量に応じて事前に助成を行う。（継続）（p.224参照） - 経済産業省

SMEs’ sales and ordinary profit had been growing year-on-year during the economic recovery and expansion period since the beginning of 2002. However, sales started to show a year-on-year decline since the economy entered the recessionary phase in 2008. Ordinary profit grew weaker in the first half of 2006, and then declined further from the period of October-December 2007, whose ordinary profit is lower than the same period of the previous year (Fig. 1-2-6 [1] [2]). Fig. 1-2-7 [1] shows a breakdown of the year-on-year growth of SME ordinary profit in order to analyze the reasons for its drop.例文帳に追加

中小企業の売上高と経常利益は、2002年初からの景気拡張局面において、前年同期比で増加していたが、売上高は景気後退局面に入った後の2008年以降前年同期比で減少し、経常利益は2006年上期に弱含んだ後、2007年10-12月期から前年同期比で減少している（第1-2-6図①,②）ここで、経常利益の減少の要因を探るべく、中小企業の経常利益額の増減率（前年同期比）に関して寄与度分解をしたのが、第1-2-7図①である。 - 経済産業省

In the first international meeting in 2009, the founder of Six senses resort was invited, who manages a resort hotel the customers of which belong to the luxury group. For the 2nd meeting in the following year, the founder of Ritz Carlton hotel and the world's famous France cuisine chef were invited as an opinion leader. In these meeting, information on Ishikawa's charm was disseminated to the world through the opinion leaders, and the organizers were able to understand the movement and needs of luxury group in order to explore future demands.例文帳に追加

2009 年の第1回国際会議にはラグジュアリー層を顧客としたリゾートホテルを経営するシックスセンシズリゾートの創業者を、翌年の第2 回会議にはリッツ・カールトンホテルの創業者と世界有数のフランス料理のシェフを招へいして、オピニオンリーダーを通じた石川の魅力の対外発信に努めるとともに、今後の需要開拓のために、ラグジュアリー層の動向やニーズを把握したところである。 - 経済産業省

As the specific method of estimation, in the first stage, theoretical sales are estimated on the basis of capital, labor and R&D, and then the residual between actual sales and the estimated sales is recognized as the contribution from non-R&D intellectual assets (they are further divided into non-R&D intellectual assets common to all companies and non-R&D intellectual assets inherent in each company). In the second stage, in order to verify the validity of the above estimation of non-R&D intellectual assets, the correlation between non-R&D intellectual assets and typical proxy indicators of non-R&D intellectual assets (IT expenditures, market share, and selling, general and administrative expenses) is examined.例文帳に追加

具体的な推計方法としては、第一段階で、資本、労働及びR&Dにより理論上の売上額を推計した上で、現実の売上額と推計された売上額との残差を非R&D知的資産（さらに、すべての企業に共通な非R&D知的資産と各企業固有の非R&D知的資産とに区別される）の寄与分とし、第二段階で、上記の非R&D知的資産の推計の有効性を検証するため、非R&D知的資産と非R&D知的資産の代表的な代理指標（IT支出、マーケットシェア及び販管費）との相関関係を見ている。 - 経済産業省

(1) Studies of receptor/target binding affinity and occupancy, using target human cells or cells from appropriate animal species (2) Dose-response curves in target human cells or cells from appropriate animal species (3) Estimated exposure in humans at pharmacological doses in appropriate animal species. In order to avoid the potential for adverse reactions in humans, a safety factor may be applied in the calculation of the first-in-human dose from the MABEL. This should take into account risk factors such as the novelty, bioactivity, and mode of action of the investigational product, the degree of species specificity, the shape of the dose-response curve, and the degree of uncertainty in the calculation of the MABEL. The appropriate safety factors should be set.例文帳に追加

① ヒト及び適切な動物種由来の標的細胞を用いた受容体／標的への結合親和性及び占有率についての試験 ② ヒト及び適切な動物種由来の標的細胞を用いた用量－反応曲線 ③ 適切な動物種を用いた薬理学的用量における推定曝露量ヒトにおける有害作用の発現を回避するために，安全係数を適用して，MABELから初回投与量を設定する場合には，被験薬の新規性，生物学的活性，作用機序，被験薬の種特異性，用量作用曲線の型等を踏まえ，適切な安全係数を設定すべきである． - 厚生労働省

(iii) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加

三　特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。 - 日本法令外国語訳データベースシステム

(7) A Money Lender may, in lieu of delivering documents under the provisions of paragraph (1) through paragraph (5), delivering documents specified by a Cabinet Office Ordinance under the preceding paragraph, or delivering documents in lieu of delivering them under the first sentence of paragraph (1) or the first sentence of paragraph (4) as provided in the preceding paragraph, pursuant to the provisions of a Cabinet Order, provide the matters specified in the preceding paragraphs or the matters to be stated in the documents as specified by a Cabinet Office Ordinance under the preceding paragraph by way of Electromagnetic Means, with the consent of the counterparty to said loan contract or guarantee contract. In this case, the Money Lender shall be deemed to have delivered these documents. 例文帳に追加

７　貸金業者は、第一項から第五項までの規定による書面の交付又は前項の内閣府令で定める書面の交付若しくは同項の規定により第一項前段若しくは第四項前段の規定による書面の交付に代えて交付する書面の交付に代えて、政令で定めるところにより、当該貸付けに係る契約又は保証契約の相手方の承諾を得て、前各項に規定する事項又は前項の内閣府令で定める書面に記載すべき事項を電磁的方法により提供することができる。この場合において、貸金業者は、これらの書面の交付を行つたものとみなす。 - 日本法令外国語訳データベースシステム

A process of electrochemical analysis of serum iron comprising releasing iron from the serum sample by adding it to iron-free mixture of low-grade fatty alcohol and about 5.5-about 8.5 N HCl, introducing the specified amount of this solution into the electroanalytic vessel, applying the first electrode for second ionized iron and copper ion level detector of potential ET2, and in the electroanalytic vessel first ionized iron and copper ion level detector of potential ET1, obtaining the current signal at each electrode, and comparing them in order to obtain iron level. 例文帳に追加

血清試料中に存在する鉄を電気化学的に分析する方法において、血清試料を低級脂肪族アルコールと約5.5～約8.5モル毎リットルのHCLとの実質的に鉄を含まぬ混合物中に溶解して血清から鉄を解放させ、この溶液の一定量を電解槽へ添加し、前記電解槽中の第一の電極へ第二鉄イオン及び銅イオンの量を測定するための電位EＴ2を、また、前記電解槽中の第二の電極へ第一鉄イオン及び銅イオンの量を測定するための電位EＴ1をそれぞれ同時に印加し、前記それぞれの電極における電流信号を得、それらの信号を比較して鉄の量を求めることからなることを特徴とする電気化学的分析方法。 - 特許庁

Line signals having image information are continuously written in the line memory at a first rate, and in order to provide an image to a matrix display device 19, the line signals written in the line memory are continuously read out at a second rate different from the first rate.例文帳に追加

入力ビデオ信号源とラインメモリを有したマトリクスディスプレイの制御装置であって、入力ビデオ信号源は、入力ビデオ信号の1サイクルの内の、ＣＲＴ型ディスプレイの垂直ビーム走査期間に相当する第1の期間に第1複数ライン信号を有し、かつ1サイクル内の、ＣＲＴ型ディスプレイの垂直ビームのフライバック期間に相当する第２の期間に第２複数ライン信号を有し、前記ラインメモリには、画像情報を有するライン信号が第1のレートで連続的に書き込まれ、かつマトリクスディスプレイ装置に画像を提供するため、ラインメモリに書き込まれたライン信号が、第1のレートとは異なる第２のレートで連続的に読み出され。 - 特許庁

Subsequently, the first and second resin base materials 15 thus integrated are cut in a desired thickness, and the first and second resin base materials 17 thus integrated are immersed in etching liquid in order to dissolve the metal wires 19 thus producing a resin base material 18 having a through hole of a minute diameter.例文帳に追加

本発明の一実施形態によれば、第１の樹脂基材１３の一平面に所望の微細径の金属線１９を所望のピッチで配設し、前記金属線１９が配設された第１の樹脂基材１３の一平面と、前記第１の樹脂基材と同じ材質からなる第２の樹脂基材１４の一平面とを、前記第１および第２の樹脂基材の材質を主成分とする接着剤を介して接着して一体化し、一体化された前記第１および第２の樹脂基材１５を所望の厚さに切断し、一体化された前記第１および第２の樹脂基材１７をエッチング液に浸漬して前記金属線１９を溶解すること、を備えることを特徴とする微細径貫通孔を有する樹脂基材１８の製造方法が提供される。 - 特許庁

In order to locate the particles 30 at the intersections, a solution with the particles 30 dispersed in a solvent is discharged as drips from a supply port with a potential applied toward a row line formed surface of the first substrate 10, or a column line formed surface of the second substrate 20 before the first and second substrates are located to face each other.例文帳に追加

平行配置された複数本の行線１１が設けられた第１の基板１０と、平行配置された複数本の列線２１が設けられ、該列線２１が行線１１と交差するように第１の基板１０と間隙を介して対向配置された第２の基板２０と、行線１１と列線２１との各交差部に選択的に配置され、且つ対向する行線１１と列線２１間及び隣接する交差部間で移動可能な粒子３０とを備えた記憶装置の製造方法であって、粒子３０を交差部に配置するために、第１及び第２の基板を対向配置する前に、第１の基板１０の行線形成面又は第２の基板２０の列線形成面に向けて、粒子３０を溶媒に分散させた状態の溶液を、電界が印加された供給口から液滴として吐出させる。 - 特許庁

(3) With regard to a client undertaking to which workers are dispatched for dispatch work in said undertaking, the provisions of Article 11, Articles 14 to 15-3 inclusive, Article 17, Articles 20 to 27 inclusive, Articles 28-2 to 30-3 inclusive, Article 31-3, Article 36 (limited to those parts pertaining to the provisions of paragraphs (1) and (4) of Article 30, paragraphs (1) and (4) of Article 30-2, and paragraphs (1) and (4) of Article 30-3), Article 45 (excluding paragraph (2)), Articles 57-3 to 57-5 inclusive, paragraph (3) of Article 59, Article 60, paragraph (1) of Article 61, Articles 65 to 65-4 inclusive, the first sentence and the second sentence of paragraph (2) of Article 66 (limited to those parts pertaining to workers whom a person carrying out a client undertaking has caused to be engaged in work specified by a Cabinet Order referred to in the second sentence of the same paragraph (including workers under dispatching); hereinafter the same shall apply in this Article), paragraph (3) of Article 66, paragraph (4) of Article 66 (limited to those parts pertaining to the provisions of the first sentence and the second sentence of paragraph (2), and to paragraph (3) of the same Article; hereinafter the same shall apply in this Article) and paragraph (5) of Article 66 (limited to those parts pertaining to the provisions of the first sentence and the second sentence of paragraph (2), and to paragraphs (3) and (4) of the same Article; hereinafter the same shall apply in this Article), Article 66-3 (limited to those parts pertaining to the provisions of the first sentence and the second sentence of paragraph (2), and to paragraphs (3), (4) and (5) of the same Article; hereinafter the same shall apply in this Article), Article 66-4, Article 68, Article 71-2, Section 1 of Chapter 9, Articles 88 to 89-2 inclusive of the Industrial Safety and Health Act and the provisions of orders based on the provisions concerned (including penal provisions pertaining to these provisions) shall apply, by deeming the person carrying out said client undertaking to be a business operator employing the workers under dispatching, and by deeming the workers under dispatching concerned to be workers employed by the person carrying out the client undertaking concerned. In this case, the term "the provisions of this Act or Order issued thereunder" in paragraph (1) of Article 29 of said Act shall be deemed to be replaced with "the provisions of this Act or orders issued based on this Act (including cases where these provisions are applied under the provisions of Article 45 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act)"), or the provisions of paragraph (10) of the same Article or orders based on the provisions of the same paragraph"; the term "the provisions of this Act or Order issued thereunder" in paragraph (2) of the same Article shall be deemed to be replaced with "the provisions of this Act or orders issued based on this Act (including cases where these provisions are applied under the provisions of Article 45 of the Worker Dispatching Act), or the provisions of paragraph (10) of the same Article or orders based on the provisions of the same paragraph"; the term "this Act and the provisions of ordinances based thereon" in item (v) of paragraph (1) of Article 30 and in paragraph (7) of Article 88 shall be deemed to be replaced with "the provisions of this Act or orders based on this Act (including cases where these provisions are applied under the provisions of Article 45 of the Worker Dispatching Act)"; and the term "paragraph (1) through (4) of Article 66, proviso in paragraph (5) or Article 66-2" in Article 66-4 shall be deemed to be replaced with "the first sentence or the second sentence of paragraph (2) of Article 66 (limited to those parts pertaining to workers whom a person carrying out a client undertaking has caused to be engaged in the work specified by a Cabinet Order referred to in the second sentence of the same paragraph (including workers under dispatching prescribed in paragraph (1) of Article 44 of the Worker Dispatching Act); hereinafter the same shall apply in this Article), paragraph (3) of Article 66, paragraph (4) of Article 66 (limited to those parts pertaining to the provisions of the first sentence and the second sentence of paragraph (2) and paragraph (3) of Article 66; hereinafter the same shall apply in this Article) or the proviso to paragraph (5) of Article 66 (limited to those parts pertaining to the provisions of the first sentence and the second sentence of paragraph (2), paragraph (3) and paragraph (4) of Article 66)". 例文帳に追加

３　労働者がその事業における派遣就業のために派遣されている派遣先の事業に関しては、当該派遣先の事業を行う者を当該派遣中の労働者を使用する事業者と、当該派遣中の労働者を当該派遣先の事業を行う者に使用される労働者とみなして、労働安全衛生法第十一条、第十四条から第十五条の三まで、第十七条、第二十条から第二十七条まで、第二十八条の二から第三十条の三まで、第三十一条の三、第三十六条（同法第三十条第一項及び第四項、第三十条の二第一項及び第四項並びに第三十条の三第一項及び第四項の規定に係る部分に限る。）、第四十五条（第二項を除く。）、第五十七条の三から第五十七条の五まで、第五十九条第三項、第六十条、第六十一条第一項、第六十五条から第六十五条の四まで、第六十六条第二項前段及び後段（派遣先の事業を行う者が同項後段の政令で定める業務に従事させたことのある労働者（派遣中の労働者を含む。）に係る部分に限る。以下この条において同じ。）、第三項、第四項（同法第六十六条第二項前段及び後段並びに第三項の規定に係る部分に限る。以下この条において同じ。）並びに第五項（同法第六十六条第二項前段及び後段、第三項並びに第四項の規定に係る部分に限る。以下この条において同じ。）、第六十六条の三（同法第六十六条第二項前段及び後段、第三項、第四項並びに第五項の規定に係る部分に限る。以下この条において同じ。）、第六十六条の四、第六十八条、第七十一条の二、第九章第一節並びに第八十八条から第八十九条の二までの規定並びに当該規定に基づく命令の規定（これらの規定に係る罰則の規定を含む。）を適用する。この場合において、同法第二十九条第一項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定（労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十五条の規定により適用される場合を含む。）又は同条第十項の規定若しくは同項の規定に基づく命令の規定」と、同条第二項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定（労働者派遣法第四十五条の規定により適用される場合を含む。）又は同条第十項の規定若しくは同項の規定に基づく命令の規定」と、同法第三十条第一項第五号及び第八十八条第七項中「この法律又はこれに基づく命令の規定」とあるのは「この法律又はこれに基づく命令の規定（労働者派遣法第四十五条の規定により適用される場合を含む。）」と、同法第六十六条の四中「第六十六条第一項から第四項まで若しくは第五項ただし書又は第六十六条の二」とあるのは「第六十六条第二項前段若しくは後段（派遣先の事業を行う者が同項後段の政令で定める業務に従事させたことのある労働者（労働者派遣法第四十四条第一項に規定する派遣中の労働者を含む。）に係る部分に限る。以下この条において同じ。）、第三項、第四項（第六十六条第二項前段及び後段並びに第三項の規定に係る部分に限る。以下この条において同じ。）又は第五項ただし書（第六十六条第二項前段及び後段、第三項並びに第四項の規定に係る部分に限る。）」とする。 - 日本法令外国語訳データベースシステム

(9) The provisions of Article 204, paragraph (1) and paragraph (3), Article 205, and Article 206 of the Companies Act shall apply mutatis mutandis to an Investment Equity for Subscription. In this case, the term "item (ii), paragraph (2) of the preceding Article" in Article 204, paragraph (1) of that Act shall be deemed to be replaced with "Article 83, paragraph (3), item (ii) of the Investment Corporations Act," the phrase "the date referred to in item (iv), paragraph (1) of Article 199 (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period)" in Article 204, paragraph (3) of the Companies Act shall be deemed to be replaced with "the date referred to in Article 82, paragraph (1), item (iii) of the Investment Corporations Act (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period, and in cases referred to in paragraph (2) of that Article, the date set forth in item (ii), paragraph (3) of that Article fixed by the method listed in that item)," the phrase "the preceding two Articles" in Article 205 of the Companies Act shall be deemed to be replaced with "the provisions of Article 83, paragraph (1) through paragraph (8) and paragraph (1) and paragraph (3) of the preceding Article as applied mutatis mutandis pursuant to Article 83, paragraph (9) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

９　会社法第二百四条第一項及び第三項、第二百五条並びに第二百六条の規定は、募集投資口について準用する。この場合において、同法第二百四条第一項中「前条第二項第二号」とあるのは「投資法人法第八十三条第三項第二号」と、同条第三項中「第百九十九条第一項第四号の期日（同号の期間を定めた場合にあっては、その期間の初日）」とあるのは「投資法人法第八十二条第一項第三号の期日（同号の期間を定めた場合にあってはその期間の初日、同条第二項の場合にあっては同条第三項第二号に掲げる方法により確定した同号の期日）」と、同法第二百五条中「前二条」とあるのは「投資法人法第八十三条第一項から第八項まで並びに同条第九項において準用する前条第一項及び第三項」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

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

(iii) A specified measuring instrument (except those listed in the preceding two paragraphs) affixed with a periodic inspection mark set forth in Article 24, paragraph 1, verification mark, or measurement certification inspection mark set forth in Article 109, paragraph 1 whose fixed period, specified by Cabinet Order for each type of specified measuring instruments has not passed, as of date of execution of a periodic inspection publicly notified pursuant to the provisions of Article 21, paragraph 2 (hereinafter referred to as an "execution date"), since the first day of the following month from the year and month indicated on the mark (limited to those indicated pursuant to the provision of Article 72, paragraph 3 or Article 96, paragraph 3, in the case of year and month indicated on a verification mark, etc.). 例文帳に追加

三　第二十四条第一項の定期検査済証印、検定証印等又は第百十九条第一項の計量証明検査済証印であって、第二十一条第二項の規定により公示された定期検査の実施の期日（以下「実施期日」という。）において、これらに表示された年月（検定証印等に表示された年月にあっては、第七十二条第三項又は第九十六条第三項の規定により表示されたものに限る。）の翌月一日から起算して特定計量器ごとに政令で定める期間を経過していないものが付されている特定計量器（前二号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(2) With regard to a Company (including a Company that obtained certification for its articles of incorporation prior to the Partial Enforcement Date but is established subsequent to the Partial Enforcement Date (hereinafter referred to as "Company in the Course of Incorporation" in this paragraph)) whose articles of incorporation include a provision pertaining to the Closure Period as at the Partial Enforcement Date but do not include any provision pertaining to the certain date set forth in Article 11, paragraph (2) of the Former Insurance Business Act, a resolution for an amendment in the articles of incorporation shall be deemed to be adopted as at the Partial Enforcement Date (or, for a Company in the Course of Incorporation, the date of its establishment) to designate the first day of the Closure Period as the certain date set forth in that paragraph, in order to specify the persons to exercise rights as shareholders or pledgees. In this case, a resolution of the board of directors shall determine the content of such rights. 例文帳に追加

２　一部施行日において閉鎖期間に係る定款の定めがある会社（一部施行日前に定款の認証を受け、一部施行日後に成立するもの（以下この項において「設立中の会社」という。）を含む。）であって旧保険業法第十一条第二項の一定の日に係る定款の定めがないものについては、一部施行日（設立中の会社にあっては、その成立の日）において、株主又は質権者として権利を行使すべき者を定めるため、当該閉鎖期間の初日を同項の一定の日に指定する旨の定款の変更の決議があったものとみなす。この場合においては、取締役会の決議をもって、当該権利の内容を定めなければならない。 - 日本法令外国語訳データベースシステム

(3) The court of the first instance with which an action set forth in paragraph (1) is filed, when it finds it necessary in order to avoid substantial detriment or delay in cases where the rehabilitation court's jurisdiction over the rehabilitation case is based on no provisions of laws or regulations other than the provision of Article 5(8) or (9) (including cases where the rehabilitation court has accepted the rehabilitation case transferred thereto pursuant to the provision of Article 7(iv) and the acceptance of the transferred case is based on no provision other than the provision of Article 7(iv) (b) or (c)), by its own authority, may transfer said action to the district court prescribed in Article 5(1) (or the district court prescribed in Article 5(2) if there is no such court that corresponds to the court prescribed in Article 5(1)), notwithstanding the provision of the preceding paragraph. 例文帳に追加

３　第一項の訴えが提起された第一審裁判所は、再生裁判所が再生事件を管轄することの根拠となる法令上の規定が第五条第八項又は第九項の規定のみである場合（再生裁判所が第七条第四号の規定により再生事件の移送を受けた場合において、移送を受けたことの根拠となる規定が同号ロ又はハの規定のみであるときを含む。）において、著しい損害又は遅滞を避けるため必要があると認めるときは、前項の規定にかかわらず、職権で、当該訴えに係る訴訟を第五条第一項に規定する地方裁判所（同項に規定する地方裁判所がない場合にあっては、同条第二項に規定する地方裁判所）に移送することができる。 - 日本法令外国語訳データベースシステム

Article 1 With regard to the expediting of trials, since it is essential to conduct trials expeditiously under fair, appropriate and adequate proceedings in order for rights and interests to be properly realized through the judiciary, and for all other roles required of the judiciary to be fulfilled, and in addition, in line with the changes in social and economic conditions both in Japan and abroad, since there is an urgent need to respond to requests from the people for trials to be conducted expeditiously, the objective of this Act shall be to further expedite the overall proceedings of the courts, including the litigation proceedings in the first instance by providing for the purpose, responsibility of the state and other basic matters, which accordingly will contribute to realizing a judicial system that responds to the expectations of the people. 例文帳に追加

第一条　この法律は、司法を通じて権利利益が適切に実現されることその他の求められる役割を司法が十全に果たすために公正かつ適正で充実した手続の下で裁判が迅速に行われることが不可欠であること、内外の社会経済情勢等の変化に伴い、裁判がより迅速に行われることについての国民の要請にこたえることが緊要となっていること等にかんがみ、裁判の迅速化に関し、その趣旨、国の責務その他の基本となる事項を定めることにより、第一審の訴訟手続をはじめとする裁判所における手続全体の一層の迅速化を図り、もって国民の期待にこたえる司法制度の実現に資することを目的とする。 - 日本法令外国語訳データベースシステム

(3) The court of first instance with which an action to oppose bankruptcy claim assessment is filed, when it finds it necessary in order to avoid substantial detriment or delay in cases where the bankruptcy court's jurisdiction over the bankruptcy case is based on no provisions of laws or regulations other than the provision of Article 5(8) or (9) (including cases where the bankruptcy court has accepted the bankruptcy case transferred thereto pursuant to the provision of Article 7(iv) and the acceptance of the transferred case is based on no provision other than the provision of Article 7(iv) (b) or (c)), by its own authority, may transfer the suit pertaining to said action to oppose bankruptcy claim assessment to the district court prescribed in Article 5(1) (or the district court prescribed in Article 5(2) if there is no such court that corresponds to the court prescribed in Article 5(1)), notwithstanding the provision of the preceding paragraph. 例文帳に追加

３　破産債権査定異議の訴えが提起された第一審裁判所は、破産裁判所が破産事件を管轄することの根拠となる法令上の規定が第五条第八項又は第九項の規定のみである場合（破産裁判所が第七条第四号の規定により破産事件の移送を受けた場合において、移送を受けたことの根拠となる規定が同号ロ又はハの規定のみであるときを含む。）において、著しい損害又は遅滞を避けるため必要があると認めるときは、前項の規定にかかわらず、職権で、当該破産債権査定異議の訴えに係る訴訟を第五条第一項に規定する地方裁判所（同項に規定する地方裁判所がない場合にあっては、同条第二項に規定する地方裁判所）に移送することができる。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 183, paragraph (2) (excluding item (iii)) and Article 184 of the Companies Act shall apply mutatis mutandis to the cases prescribed in the preceding paragraph and Article 215, paragraph (3) of that Act shall apply mutatis mutandis to an Investment Corporation (excluding one who has provided as prescribed in the first sentence of Article 86, paragraph (1) in its certificate of incorporation). In this case, the terms "a Stock Company" and "it shall prescribe the following matters by resolution at a shareholders meeting (or of a board of directors meeting for a Company with a Board of Directors)" in Article 183, paragraph (2) of that Act shall be deemed to be replaced with "an Investment Corporation" and "the corporate officers shall provide for the following matters and obtain approval from the board of officers," respectively, the term "Article 466" in Article 184, paragraph (2) of that Act shall be deemed to be replaced with "Article 140 of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２　会社法第百八十三条第二項（第三号を除く。）及び第百八十四条の規定は前項の場合について、同法第二百十五条第三項の規定は投資法人（規約によつて第八十六条第一項前段の規定による定めをしたものを除く。）について、それぞれ準用する。この場合において、同法第百八十三条第二項中「株式会社は、」とあるのは「投資法人が」と、「その都度、株主総会（取締役会設置会社にあっては、取締役会）の決議によって」とあるのは「執行役員は、その都度」と、「定めなければならない」とあるのは「定め、役員会の承認を受けなければならない」と、同法第百八十四条第二項中「第四百六十六条」とあるのは「投資法人法第百四十条」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) In addition to the case where the provisions then in force shall remain applicable pursuant to Article 64, paragraph 2 of the Supplementary Provisions, with respect to First-Class Gas Equipment set forth in Article 39-2, paragraph 2 of the Old Gas Business Act to which labels are affixed under Article 39-12 of the Old Gas Business Act as applied mutatis mutandis pursuant to Article 39-14, paragraph 7 of the Old Gas Business Act and which falls into the category of Specified Gas Equipment set forth in Article 39-2, paragraph 2 of the New Gas Business Act (hereinafter referred to as "Specified Gas Equipment under Transition"), the provisions then in force shall remain applicable notwithstanding the provisions of Article 39-3, paragraph 1 and Article 39-4 of the New Gas Business Act for a period specified by a Cabinet Order for respective types of Specified Gas Equipment under Transition not exceeding five years from the date of enforcement of Article 11. 例文帳に追加

２　附則第六十四条第二項の規定によりなお従前の例によることとされる場合のほか、旧ガス事業法第三十九条の十四第七項において準用する旧ガス事業法第三十九条の十二の規定による表示を付された旧ガス事業法第三十九条の二第二項の第一種ガス用品であって新ガス事業法第三十九条の二第二項の特定ガス用品であるもの（以下「移行特定ガス用品」という。）については、第十一条の規定の施行の日から起算して移行特定ガス用品ごとに五年を超えない範囲内において政令で定める期間を経過する日までの間は、新ガス事業法第三十九条の三第一項及び第三十九条の四の規定にかかわらず、なお従前の例による。 - 日本法令外国語訳データベースシステム

(5) A foreign financial institution, etc. that seeks the application of the provision of paragraph (1) shall, pursuant to the provision of a Cabinet Order, submit a written application stating that it seeks the application of the provision of the said paragraph with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by an Ordinance of the Ministry of Finance in the case of a foreign corporation having permanent establishments in Japan; 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"), no later than the day preceding the day on which the foreign financial institution, etc. is to receive payment for the first time, via the person who pays the specified interest, to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said specified 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). 例文帳に追加

５　第一項の規定の適用を受けようとする外国金融機関等は、政令で定めるところにより、その支払を受けるべき特定利子につき同項の規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（国内に恒久的施設を有する外国法人にあつては、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申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定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なければならない。 - 日本法令外国語訳データベースシステム

(2) In addition to cases where the provisions then in force remain applicable pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions, with regard to those first-class Specified Products set forth in Article 2, paragraph (3) of the Old Consumer Products Safety Act with labels placed in accordance with the provisions of Article 27 of the Old Consumer Products Safety Act as applied mutatis mutandis pursuant to Article 32-4, paragraph (2) of the Old Consumer Products Safety Act that fall under the special specified products as described in Article 2, paragraph (3) of the New Consumer Products Safety Act (hereinafter referred to as "special specified products under transition"), the provisions then in force shall remain applicable, notwithstanding the provisions of Article 4, paragraph (1) and Article 5 of the New Consumer Products Safety Act, until the expiration of a period specified by Cabinet Order for the respective special specified products under transition not to exceed five years from the date of enforcement of Article 1. 例文帳に追加

２　附則第七条第二項の規定によりなお従前の例によることとされる場合のほか、旧消費生活用製品安全法第三十二条の四第二項において準用する旧消費生活用製品安全法第二十七条の規定による表示を付された旧消費生活用製品安全法第二条第三項の第一種特定製品であって新消費生活用製品安全法第二条第三項の特別特定製品であるもの（以下「移行特別特定製品」という。）については、第一条の規定の施行の日から起算して移行特別特定製品ごとに五年を超えない範囲内において政令で定める期間を経過する日までの間は、新消費生活用製品安全法第四条第一項及び第五条の規定にかかわらず、なお従前の例による。 - 日本法令外国語訳データベースシステム

According to Ise-Jingu Shrine's "Shrine Regulations," the saishu "shall be appointed by Imperial order" (as per the latter half of the first cause of Article 30 of the Shrine Regulations), and as for the appointing or dismissal of the jingu-daiguji, "an imperial decision shall be requested after obtaining the agreement of the parishioners' representatives and the countersignature of the executive of the jingu responsible for such matters" (that is, the jingu-shoguji and the representative responsible for such matters, meaning a person selected among the representative parishioners at the conference of representative parishioners and delegated by representative executives, as per article 32 of the Shrine Regulations), while matters concerning jingu-shoguji "shall be made by the jingu-daiguji with the agreement of the representative of the jingu parishioners" (as per Article 33 of the Shrine Regulations), and those of all other shinshoku "shall be made by the daiguji" (as per Article 34 of the Shrine Regulations). 例文帳に追加

伊勢神宮では、「神宮規則」により、祭主は「勅旨を奉じて定め」(神宮規則第30条第1項後段)、神宮大宮司の任免は「神宮崇敬者総代の同意を得て、神宮責任役員〔神宮少宮司及び責任総代〔崇敬者総代のうちから崇敬者総代会において選出した者を代表役員が委嘱する〕〕が連署の上、勅裁を仰ぐ」(神宮規則第32条)、神宮少宮司の任免は「神宮崇敬者総代の同意を得て神宮大宮司が行う」(神宮規則第33条)、その他の神職の任免は「大宮司が行う」(神宮規則第34条)こととされている。 - Wikipedia日英京都関連文書対訳コーパス

In order to examine the actual state of financing in various regions without any prejudice, including whether or not there is such a move, we are conducting a questionnaire survey by dispatching senior FSA officials to regions, as I already said -- at my press conference before last, I said the survey would be completed in the first half of this year. According to the survey, the balance of outstanding loans provided to small- and medium-size enterprises have been declining since September last year. However, the main reason for this is a problem related to borrower companies' sales, rather than financial institutions' restrictive lending stance, as I told you. We intend to grasp how the situation has changed, including with regard to matters like this. 例文帳に追加

そういったことも含めて、先入観を持たずに、実態の地域の貸出状況等々がどうなるか、こういうことを把握したいということで、繰り返しになりますが、金融庁の幹部を地域に派遣しながら、少なくとも前々回の会見の時はアンケート調査を今年の前半でやります、と申し上げましたが、それによりますと、確かに中小企業に対する貸出残高は昨年の9月からマイナスになっておりますが、その主な要因といいますのは、貸し出し態度よりも、むしろ企業側の営業の問題と、こういうお話を申し上げましたが、それがその足元でどのように変わっているか、こういうことも含めてまずはきちんと把握したいと思っているところです。 - 金融庁

After the date of accession of the Republic of Bulgaria to the European Union, the owner or user of a patent or supplementary protection certificate for a pharmaceutical product, for which an application has been filed in a member State at a time when such protection could not be obtained for such product in the Republic of Bulgaria, may invoke the rights granted by that patent or supplementary protection certificate in order to prevent the import and circulation of such product in the member State or in the countries in which the product is enjoying patent or supplementary protection, even if the product was placed for the first time on the market in the Republic of Bulgaria by him or with his consent. 例文帳に追加

ブルガリア共和国の欧州連合への加入の日後，調剤医薬品に係る特許又は補充的保護証明書であって，それについての出願がブルガリア共和国において当該製品に当該保護を得ることができなかった時に加盟国において出願されていたものの所有者又は実施者は，例え当該製品がその者により又はその者の同意を得てブルガリア共和国において最初に市販されたとしても，当該加盟国又は当該製品が特許若しくは補充的保護を享受している国において，当該製品の輸入及び流通を防ぐために，当該特許又は補充的保護証明書により付与された権利を援用することができる。 - 特許庁

(4) Where in any case the longest period for making a request for the sealing of a patent allowable in that case by or under the foregoing provisions of this section has been allowed, and it is proved to the satisfaction of the Commissioner that hardship would arise in connection with the prosecution by an applicant of an application for a patent in any country outside New Zealand unless that period is extended, that period may be extended from time to time to such longer period as appears to the Commissioner to be necessary in order to prevent that hardship arising if an application in that behalf is made to him, and the prescribed fee is paid, within the first-mentioned period, or in the case of a second or subsequent application under this subsection, within the period to which that period was extended on the last preceding application thereunder.例文帳に追加

(4) 特許証への捺印を求める旨の請求をすることができる最長の期間であって本条の前記規定により又はそれに基づいて許可することができる期間が許されていた場合に，ニュージーランド以外の何れかの国における特許出願の出願人による手続に関連して，当該期間を延長しない限り，困難な事情が生じる筈のことを局長の納得するように明らかにするときは，当該期間は，前記の困難な事情を生じさせないために必要と局長が認める期間まで更に随時延長することができる。ただし，最初に挙げた期間内に，又は本項の規定による第2回目若しくはその後の申請があるときはその先行する最新の申請により期間延長された当該延長期間内に，局長宛てにそれに関し申請し，かつ，所定の手数料を納付することを条件とする。 - 特許庁

Patent Act Article17 bis provides that any amendment shall be made "within the description, scope of claims or drawings originally attached to the application (here in after referred to as 'matters stated in the originally attached description, etc.'),"which secures sufficient disclosure of the invention as of the filing, guarantees an immediate grant of the right, ensures fairness between an application that sufficiently discloses the invention as of the filing and an application that does not sufficiently disclose the invention as of the filing, and prevents a third party who acted based on the scope of the invention disclosed as of the filing from being adversely affected unexpectedly, in order to substantially secure a first-to-file system. 例文帳に追加

特許法第17条の2第3項は、補正について「願書に最初に添付した明細書、特許請求の範囲又は図面に記載した事項(以下、「当初明細書等に記載した事項」という。)の範囲内において」しなければならないと定めることにより、出願当初から発明の開示が十分に行われるようにして、迅速な権利付与を担保し、出願当初から発明の開示が十分にされている出願とそうでない出願との間の取扱いの公平性を確保するとともに、出願時に開示された発明の範囲を前提として行動した第三者が不測の不利益を被ることのないようにし、先願主義の原則を実質的に確保しようとしたものである。 - 特許庁

In an inkjet recorder wherein the first inkjet head 7 for discharging a cyan ink, the second inkjet head 8 for discharging a magenta ink, the third inkjet head 9 for discharging a yellow ink and the fourth inkjet head 10 for discharging a black ink are arranged in order, the ink viscosity is kept proper for discharging using a head heater and a temperature sensor at discharging the ink.例文帳に追加

搬送路上に上流側から、シアンインクを吐出する第１のインクジェットヘッド７、マゼンタインクを吐出する第２のインクジェットヘッド８、イエローインクを吐出する第３のインクジェットヘッド９、ブラックインクを吐出する第４のインクジェットヘッド１０を順に配置したインクジェット記録装置において、インクの吐出時にはヘッドヒータとヘッド温度センサを使用して粘度を吐出適正粘度に保持し、吐出によって記録媒体に着弾して常温になったときには、シアンインクの粘度が最も高く、マゼンタインクの粘度が次に高く、イエローインクの粘度が次に高く、ブラックインクの粘度が最も低くなるように各インクを設定する。 - 特許庁

The second node adds either flag of a flag showing that it is a payload part and a flag showing that it is a header part to the packet element as a first flag according to sending order when sending the packet in the packet element units.例文帳に追加

デバイスシステムであって、少なくとも２以上のデバイスはプロセッサで構成されており、通信経路は第１のノードと、少なくとも１つの第２のノードと、を順に接続することによりループ状に形成され、複数のパケット要素から成るパケットを一方向に巡回させることができ、各ノードは他のノードと略同期して、パケットをパケット要素単位で順次入力し、パケット要素単位で順次送出し、第２のノードはパケットをパケット要素単位で送出する際に、ヘッダ部であることを示すフラグまたはペイロード部であることを示すフラグのうち、送出する順序に応じて、いずれかのフラグを第１のフラグとしてパケット要素に付加する。 - 特許庁

There are two major factors underlying the enormous amount of inflow of money into global commodities markets. First, pension funds are suffering from low returns owing to the globally prevalent low interest rate environment that has existed since 2000, which is causing both pension fund administrators and investment bankers managing pension fund assets to increase their investments in higher risk stocks and bonds. In order to offset the risks, such administrators and investment banks are also buying commodity index funds, since they are uncorrelated with stocks and bonds. Second, since the outbreak of the U.S. sub prime loan crisis, there has been a significant shift of global capital toward safer assets, and the unbalanced demand-supply situation is expected to remain. This has caused investors to focus more on the potential of natural resources and food products, which have lower price elasticity of demand.例文帳に追加

国際商品市場に多額の資金が流入するようになった背景には、①2000年以降世界的な低金利が続くなか、運用収益の低迷に苦しむ年金基金やその運用を引き受ける投資銀行等が、よりハイリスクの株式・債券等への投資を増加させる一方で、これら株式・債券等と非相関関係にある商品インデックスを保険と位置づけて投資を行っていること、②米国サブプライム住宅ローン問題以降、世界の資金の流れが、より安全な資産へと変化するなか、中長期的に需給逼迫が持続する可能性が高く、かつ、需要の価格弾力性が低い資源・食料分野が、有望な投資先として注目されていることなどが考えられる。 - 経済産業省

Article 10 (1) When a person who should pay patent fees with regard to a patented invention related to the results of Research and Development Business engaged in according to a Certified Research and Development Business Plan (limited to such invention for which the application for a patent has been made within two years from the expiration date of the term of the Research and Development Business under said Certified Research and Development Business Plan), for each year from the first to the tenth year pursuant to the provisions of Article 107, paragraph (1) of the Patent Act (Act No.121 of 1959), is a person who falls under both of the following items, the Commissioner of the Japan Patent Office may grant the person a reduction of, exemption from or grace period for the payment of the patent fees, pursuant to the provisions of a Cabinet Order: 例文帳に追加

第十条 特許庁長官は、認定研究開発事業計画に従って行われる研究開発事業の成果に係る特許発明（当該認定研究開発事業計画における研究開発事業の実施期間の終了日から起算して二年以内に出願されたものに限る。）について、特許法（昭和三十四年法律第百二十一号）第百七条第一項の規定による第一年から第十年までの各年分の特許料を納付すべき者が次の各号のいずれにも該当する者であるときは、政令で定めるところにより、特許料を軽減し若しくは免除し、又はその納付を猶予することができる。 - 経済産業省

Sanshu Seika Co., Ltd. (220 employees), of Kasukabe City in Saitama Prefecture, is a company that manufactures rice crackers. It is an enterprise that prioritizes a bottom-up management approach whereby on-site employees are the core of implemented improvement activities. On-site employees formed an IT Committee and developed a traceability system for rice cracker ingredients as an internally-led initiative. Sanshu Seika was among the first in the industry to adopt this system and they are advancing with IT management. Furthermore, Sanshu Seika promotes company-wide sharing of information in order to realize bottom-up management, a corporate culture that has taken root. Sanshu Seika has 12 committees including the IT Committee as its internal, cross-organizational structure. It absorbs the opinions of people on site and promotes improvement activities across the entire company.例文帳に追加

埼玉県春日部市の三州製菓株式会社（従業員220名）は米菓の製造を営む会社であるが、現場の従業員が中心となって改善活動に取り組むボトムアップ経営を重視しており、現場の社員が「IT委員会」を構成し、米菓の原材料のトレーサビリティシステムを自社主導で開発し、同システムを業界内でいち早く導入する等IT経営を進めている。また、ボトムアップ経営を実現するために、全社的な情報の共有を推進しており、企業風土としても根付いている。同社は、社内に部署横断的な組織としてIT委員会を含めて12の委員会を設け、現場の声を吸い上げて改善活動を全社的に推進している。 - 経済産業省

(2) When a registered foreign conformity assessment body issues a certification of type (certification of type prescribed in Article 56 paragraph (1) of the Telecommunications Business Act; hereinafter the same shall apply in this paragraph) in respect of a type (including the method to verify that each terminal equipment conforms to the type) of terminal equipment, the provisions of Article 57 through Article 59, Article 60 paragraph (1), Article 61, Article 62 paragraph (2) and paragraph (3), Article 166 paragraph (3) and Article 167 paragraph (4) and paragraph (6) (including the penal provisions pertaining to these provisions) shall be applied by regarding the certification of type as a certification of type issued by a registered approval body and the person who has obtained the certification of type from the registered foreign conformity assessment body as a person who has obtained a certification of type from a registered approval body. In this case, the term "registered approval body" in Article 60 paragraph (1) item (v) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)." Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

２　登録外国適合性評価機関が端末機器の設計（当該設計に合致することの確認の方法を含む。）について設計認証（電気通信事業法第五十六条第一項に規定する設計認証をいう。以下この項において同じ。）を行った場合には、当該設計認証を登録認定機関がした設計認証と、当該登録外国適合性評価機関による設計認証を受けた者を登録認定機関による設計認証を受けた者とそれぞれみなして、同法第五十七条から第五十九条まで、第六十条第一項、第六十一条、第六十二条第二項及び第三項、第百六十六条第三項並びに第百六十七条第四項及び第六項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第六十条第一項第五号中「登録認定機関」とあるのは、「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十一条第一項前段に規定する登録外国適合性評価機関」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) When a registered foreign conformity assessment body issues a certification of construction type (certification of construction type prescribed in Article 38-24 paragraph (1) of the Radio Act; hereinafter the same shall apply in this paragraph) in respect of a construction type (including the method to verify that each equipment conforms to the type) of specified radio equipment, the provisions of Article 38-25 through Article 38-27, Article 38-28 paragraph (1), Article 38-29 and Article 38-30 paragraph (2) and paragraph (3) (including the penal provisions pertaining to these provisions) shall be applied by regarding the certification of construction type as a certification of construction type issued by a registered certification body and the person who has obtained the certification of construction type from the registered foreign conformity assessment body as a person who has obtained a certification of construction type from a registered certification body. In this case, the term "registered certification body" in Article 38-28 paragraph (1) item (v) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 33 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)." Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

２　登録外国適合性評価機関が特定無線設備の工事設計（当該工事設計に合致することの確認の方法を含む。）について工事設計認証（電波法第三十八条の二十四第一項に規定する工事設計認証をいう。以下この項において同じ。）を行った場合には、当該工事設計認証を登録証明機関がした工事設計認証と、当該登録外国適合性評価機関による工事設計認証を受けた者を登録証明機関による工事設計認証を受けた者とそれぞれみなして、同法第三十八条の二十五から第三十八条の二十七まで、第三十八条の二十八第一項、第三十八条の二十九並びに第三十八条の三十第二項及び第三項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第三十八条の二十八第一項第五号中「登録証明機関」とあるのは、「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十三条第一項前段に規定する登録外国適合性評価機関」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

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

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

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

Article 34-23 (1) The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in these provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "the matters listed in Article 199(1)(iii)" in Article 207(1) of the Companies Act shall be deemed to be replaced with "property other than money as the object of capital contribution," the phrase "provided for in that item" in the same paragraph shall be deemed to be replaced with "other than money," the phrase "provided for in Article 199(1)(iii)" in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article shall be deemed to be replaced with "person who intends to become a partner," the phrase "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10)(i) of the same Article shall be deemed to be replaced with "partner," the phrase "employee including a manager" in the same item shall be deemed to be replaced with "employee," the term "subscriber for Shares for Subscription" in item (ii) of the same paragraph shall be deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604(3) of the same Act shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the term "business year" in Article 631(1) of the same Act shall be deemed to be replaced with "fiscal year," the term "Article 624(1)" in Article 632(1) of the same Act shall be deemed to be replaced with "Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624(1)" in paragraph (2) of the same Article shall be deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624(1)" in the same paragraph shall be deemed to be replaced with "the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms shall be specified by Cabinet Order. 例文帳に追加

第三十四条の二十三　会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」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

Article 53-36 The provisions of Article 425 (excluding paragraph (1), item (ii), the second sentence of paragraphs (4) and (5)) (Partial Exemption from Liability), Article 426 (excluding paragraph (4)) (Provisions of Articles of Incorporation on Exemption by Directors), Article 427 (Contracts for Limitation of Liability), Article 428 (Special Provision on Transactions Carried Out by Director for Himself/Herself) and Article 430 (Joint and Several Liabilities of Officers, etc.) of the Companies Act shall apply mutatis mutandis to the liability for damages of the Officers, etc. of a Mutual Company. In this case, the terms "Article 423, paragraph (1)" and "Article 424" in those provisions shall be deemed to be replaced with "Article 53-33, paragraph (1) of the Insurance Business Act" and "Article 53-34 of the Insurance Business Act," respectively; the term "resolution" in Article 425, paragraph (1) of that Act shall be deemed to be replaced with "the resolution set forth in Article 62, paragraph (2) of the Insurance Business Act"; the term "the consent of directors with respect to exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of that paragraph (limited to exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) is to be obtained, and to the cases where a proposal regarding such exemption from liability" in Article 426, paragraph (2) of that Act shall be deemed to be replaced with "a proposal regarding the exemption of liability pursuant to the provisions of the articles of incorporation under that paragraph (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers)"; the term "shareholders having not less than three hundredths (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding Officers, etc. subject to the liability referred to in paragraph (3))" in Article 426, paragraph (5) shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership (excluding the number of members who are Officers, etc. subject to the liability referred to in paragraph (3)) of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act)"; and the term "Article 425, paragraphs (4) and (5)" in Article 427, paragraph (5) of that Act shall be deemed to be replaced with "the first sentence of Article 425, paragraph (4)"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の三十六　会社法第四百二十五条（第一項第二号、第四項後段及び第五項を除く。）（責任の一部免除）、第四百二十六条（第四項を除く。）（取締役等による免除に関する定款の定め）、第四百二十七条（責任限定契約）、第四百二十八条（取締役が自己のためにした取引に関する特則）及び第四百三十条（役員等の連帯責任）の規定は、相互会社の役員等の損害賠償責任について準用する。この場合において、これらの規定中「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、「第四百二十四条」とあるのは「保険業法第五十三条の三十四」と、同法第四百二十五条第一項中「決議」とあるのは「保険業法第六十二条第二項に規定する決議」と、同法第四百二十六条第二項中「についての取締役の同意を得る場合及び当該責任の免除に関する」とあるのは「に関する」と、同条第五項中「総株主（第三項の責任を負う役員等であるものを除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主」とあるのは「社員総数（第三項の責任を負う役員等である社員の数を除く。）の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）」と、同法第四百二十七条第五項中「第四百二十五条第四項及び第五項」とあるのは「第四百二十五条第四項前段」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

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム