「for seven years」に関連した英語例文の一覧と使い方(5ページ目) - Weblio英語例文検索

He learned his swordplay in the following way throughout his life: He learned it from Kyuga OKUDAIRA (Kyugasai was one of his names as a swordsman), a founder of swordplay as well as his retainer, for seven years from the Battle of Anegawa, employed Tadaaki ONO (recommended by Ittosai ITO in the Itto-ryu school of swordplay) as the swordplay instructor for Hidetada at a stipend of a 200 koku of rice a year in 1593, and also employed Munenori YAGYU in 1594 (Ieyasu fought with Muneyoshi YAGYU in a swordplay match and was defeated with Munenori using no sword, and therefore, ordered Muneyoshi to serve the bakufu as a swordplay instructor, but he declined the order because of his advanced age). 例文帳に追加

剣術開祖で家来でもある奥平久賀（号の一に急賀斎）に姉川の戦いから7年間師事、文禄2年（1593年）に小野忠明を200石（一刀流剣術の伊東一刀斎の推薦）で秀忠の指南として、文禄3年（1594年）に新陰流の柳生宗矩（柳生宗厳と立ち会って無刀取りされたため宗厳に剣術指南役として出仕を命ずるも、宗厳は老齢を理由に辞退）を召抱える、など、生涯かけて学んでいた。 - Wikipedia日英京都関連文書対訳コーパス

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

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

Recently, the FSA announced the balance of outstanding non-performing loans. While the overall balance increased for the first time in seven years, the balance and the non-performing loan ratio for regional banks and other financial institutions excluding major banks decreased, apparently because of the relaxation of the criteria concerning restructured loans. Could you tell us about your view on the risk of non-performing loans increasing in the future? 例文帳に追加

つい先日、金融庁の方で、不良債権の残高についての発表があったかと思うのですけれども、残高全体は7年ぶりに増加に転じていて、一方で、中を見ると地銀だったり大手行以外の金融機関は、不良債権の残高だったり比率が減っていたかと思うのですけれども、これは貸出条件緩和債権の絡みで不良債権の基準が緩和された効果だと思うのですけれども、これは将来、不良債権が増えるリスクというか、懸念もあるかと思うのですけれども、ここら辺の見方についてお願いします。 - 金融庁

Also, a sufficient time period of five to seven years would be provided for preparation if and after mandatory application is decided. Yesterday, Keidanren held a seminar on political affairs, and I attended a related social gathering. When I met Chairman Yonekura yesterday, he told me that he had requested a sufficient period of time for preparation in the case of mandatory application, although he did not specify the duration of the period. Thus, we will allocate a sufficient period of time for preparation. 例文帳に追加

また、仮に強制適用をする場合でも、その決定から5（年）ないし7年程度の十分な準備期間の設定を行うこと、これは昨日、経団連の米倉会長も十分な期間を置くということを言われたということを、私は昨日お会いしまして、たまたま経団連の政治セミナーがございまして、懇親会に行かせていただきまして、米倉会長は直接、具体的な時間は言わなかったそうでございますが、もし仮に強制適用をする場合であっても、十分な時間をいただきたいということを言ったということを私に直接言っておりました。そんなことで、十分な準備期間の設定を行うこと。 - 金融庁

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

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

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

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

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

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

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

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

Article 16 (1) A Small Amount and Short Term Insurance Provider that was a Specified Insurer or a Small Amount and Short Term Insurance Provider that received the transfer of, or succeeded to, the insurance contracts from a Specified Insurer (limited to a person who applied for the approval of transfer or succession of said insurance contracts pursuant to the provision of Article 4, paragraph (7), (8), (11) or (12) of the Supplemental Provisions by the day when two years have passed since the Effective Date and for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act) may, notwithstanding the provision of Article 3, paragraph (1) of the New Insurance Business Act, underwrite insurance whose insurance amount is more than the amount specified by a Cabinet Order set forth in Article 2, paragraph (17) of the New Insurance Business Act and less than the amount specified by a Cabinet Order, until the day on which seven years have passed since the Effective Date. 例文帳に追加

第十六条　特定保険業者であった少額短期保険業者又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した少額短期保険業者（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第二百七十二条第一項の登録の申請をした者に限る。）は、施行日から起算して七年を経過する日までの間は、新保険業法第三条第一項の規定にかかわらず、保険金額が新保険業法第二条第十七項に規定する政令で定める金額を超え、政令で定める金額以下である保険の引受けを行うことができる。 - 日本法令外国語訳データベースシステム

Article 20 The right to claim damages under Article 18 shall be extinguished by prescription when the right is not exercised within three years from the time when the person who is entitled to claim the damages comes to know, or is able to know, that the Securities Registration Statement or the Prospectus contains any fake statement on important matters or lacks a statement on important matters that should be stated or on a material fact that is necessary for avoiding misunderstanding. The same shall also apply when the right is not exercised within seven years (excluding, where an order for suspension has been given under Article 10(1) or Article 11(1), the period from the day when the order was given to the day when the order was canceled) from the time when the notification made under Article 4(1) or (2) for Public Offering or Secondary Distribution of the Securities comes into effect or the delivery of the Prospectus is made. 例文帳に追加

第二十条　第十八条の規定による賠償の請求権は、請求権者が有価証券届出書若しくは目論見書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けていたことを知つた時又は相当な注意をもつて知ることができる時から三年間、これを行わないときは、消滅する。当該有価証券の募集若しくは売出しに係る第四条第一項若しくは第二項の規定による届出がその効力を生じた時又は当該目論見書の交付があつた時から七年間（第十条第一項又は第十一条第一項の規定による停止命令があつた場合には、当該停止命令があつた日からその解除があつた日までの期間は、算入しない。）、これを行わないときも、また、同様とする。 - 日本法令外国語訳データベースシステム

Notwithstanding the provisions of paragraph 1, a Contracting State shall not change the profits of an enterprise of that Contracting State in the circumstances referred to in that paragraph, if an examination of that enterprise is not initiated within seven years from the end of the taxable year in which the profits that would be subject to such change would, but for the conditions referred to in that paragraph, have accrued to that enterprise The provisions of this paragraph shall not apply in the case of fraud or willful default or if the inability to initiate an examination within the prescribed period is attributable to the actions or inaction of that enterprise 例文帳に追加

１の規定にかかわらず、一方の締約国は、１にいう条件がないとしたならば当該一方の締約国の企業の利得として更正の対象となったとみられる利得に係る課税年度の終了時から七年以内に当該企業に対する調査が開始されない場合には、１にいう状況においても、当該利得の更正をしてはならない。この３の規定は、不正に租税を免れた場合又は定められた期間内に調査を開始することができないことが当該企業の作為若しくは不作為に帰せられる場合には、適用しない。 - 財務省

(8) The Transferred Juridical Person who manage the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as the Specified Insurer who continuously carries on the specified insurance business pursuant to the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions, and the provisions of Article 3 of the Supplementary Provisions (excluding paragraph (2)), the preceding Article (limited to paragraphs (7) to (12) and (14)), following Article (limited to paragraphs (2) and (5).), and Articles 8 and 16 of the Supplementary Provisions shall be applied. In this case, the term "by the day when six months have passed since the Effective Date (or, if the underwriting of the insurance is performed for the first time after the Effective Date, the date of such underwriting; hereinafter the same shall apply in this Article.)" in Article 3, paragraph (1) of the Supplementary Provisions shall be deemed to be replaced with "after the day on which the Transfer Register provided in Article 5, paragraph (1) of the Supplementary Provisions was registered without delay" and the term ": provided, however, that this shall not apply to a person who applies for the license set forth in Article 3, paragraph (1) of the New Insurance Business Act or for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act by the day on which such six months have passed" in the Article 3, paragraph (1) of the Supplementary Provisions shall be deemed to be deleted; the term "by the day when two years have passed since the Effective Date" in paragraph (2) of the following Article shall be deemed to be replaced with "it shall be applied pursuant to the provision of paragraph (8) of the preceding Article by the day when six years have passed since the Effective Date of the Revision Act," the term "five years have passed since the Effective Date" in paragraph (8) of the preceding Article, Article 8, paragraph (2) and Article 16, paragraph (18) of the Supplementary Provisions shall be deemed to be replaced with "eight years have passed since the Effective Date of the Revision Act," the term "by the day when two years have passed since the Effective Date" in Article 8, paragraph (2) and Article 16, paragraphs (1), (17) and (18) of the Supplementary Provisions shall be deemed to be replaced with "it shall be applied pursuant to the provisions of Article 5, paragraph (8) of the Supplementary Provisions by the day when six years have passed since the Effective Date of the Revision Act," and the term "seven years have passed since the Effective Date" in Article 16, paragraph (1) shall be deemed to be replaced with "ten years have passed since the Effective Date of the Revision Act"; any technical change in interpretation required shall be specified by a Cabinet Order. 例文帳に追加

８　第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、附則第二条第一項又は第四項の規定により引き続き特定保険業を行う特定保険業者とみなして、附則第三条（第二項を除く。）、前条（第七項から第十二項まで及び第十四項に限る。）、次条（第二項及び第五項に限る。）並びに附則第八条及び第十六条の規定を適用する。この場合において、附則第三条第一項中「施行日から起算して六月を経過する日（同日後に施行日後初めて保険の引受けを行う場合には、当該引受けを行う日。以下この項において同じ。）までに」とあるのは「附則第五条第一項に規定する移行登記をした日以後遅滞なく」と、「しなければならない。ただし、当該六月を経過する日までに新保険業法第三条第一項の免許又は新保険業法第二百七十二条第一項の登録の申請をした者については、この限りでない」とあるのは「しなければならない」と、次条第二項中「施行日から起算して二年を経過する日までの間に」とあるのは「整備法の施行の日から起算して六年を経過する日までの間に前条第八項の規定により適用する」と、同項並びに附則第八条第二項及び第十六条第十八項中「施行日から起算して五年」とあるのは「整備法の施行の日から起算して八年」と、附則第八条第二項並びに第十六条第一項、第十七項及び第十八項中「施行日から起算して二年を経過する日までの間に」とあるのは「整備法の施行の日から起算して六年を経過する日までの間に附則第五条第八項の規定により適用する」と、同条第一項中「施行日から起算して七年」とあるのは「整備法の施行の日から起算して十年」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) Persons who began to use in good faith a trademark that is identical with or confusingly similar to a registered appellation of origin not less than six months prior to the registration date of the appellation of origin, retain the right to use it subsequently for a period fixed by Kazpatent, but not less than seven years beginning from the date of that registration. Where the trademark has not been used or has been used for less than six months prior to the registration date of an appellation of origin, the effect of the trademark shall be terminated prematurely.例文帳に追加

(5) 原産地名称登録日から 6月以内に登録された原産地名称と同一または誤認混同するほどに類似する商標を善意で使用を開始した者は、特許庁が定めた期間内において連続してそれを使用する権利を維持するが、登録日から起算して 7年以内とする。商標が使用されていない、または、原産地名称の登録日前 6月以内しか使用されていない場合、商標の有効性は早期終了するものとする。 商標登録証の所有者は、その商標がカザフスタン共和国における登録商標であることを示すために、丸囲みのローマ字の「R」または商標として登録されていることを示す「商標」若しくは「登録商標」という言葉を特別表示として商標に添えて加えて使用することができる。 - 特許庁

(5) Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items: 例文帳に追加

５　偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、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

(a) within the six months following the entry into force of this Law, business signs which are in force may be renewed for a period of seven years beginning on the said entry into force. The application for such renewal shall be accompanied by proof of payment of 50 per cent of the renewal fee provided for in schedule 1.8(a) of the Annex, for a single class. Where the renewal of a business sign includes only municipalities located in a single Autonomous Community, the renewal application shall be filed with the competent bodies of said Community, which shall be responsible for ruling on it and recording the event, without prejudice to the timely notification to the Spanish Patent and Trademark Office, within a period of five days, of both the filing of the renewal application and the ruling, for the purposes of the appropriate register entry. At the request of the competent Autonomous Community bodies, the Spanish Patent and Trademark Office shall issue copies of these business sign files. The fees to be paid for the renewal of these titles shall be collected by the competent Autonomous Communities and shall be paid in the manner provided for by those Communities;例文帳に追加

(a) 本法の施行後6月以内に効力を有する事業標識は，当該施行後7年の期間において更新することができる。当該更新の申請書には，単一の類について付録の附則1.8(a)に規定の更新手数料の50％の納付の証拠を添付するものとする。事業標識の更新が単一自治州に所在する自治体のみを含む場合は，更新申請書は当該自治州の所轄官庁に提出するものとし，当該所轄官庁は，適切な登録簿への記入を目的として，5日の期間内にスペイン特許商標庁に対し更新申請書の提出及び規律の双方を適時に報告することを害することなく，これを規律し，かつ事由を記録することを担当するものとする。自治州の所轄官庁による請求により，スペイン特許商標庁はこれら事業標識についてのファイルの写しを発行する。これらの名称の更新のために納付すべき手数料は，所轄自治州によって回収され，当該自治州が規定する方法により納付されるものとする。 - 特許庁

(5) Where the copyright holder or the holder of neighboring rights, who publishes by himself or who causes others to publish a commercial phonogram intended for distribution within this country (in this paragraph referred to below as "a commercial phonogram for domestic distribution"), publishes by himself or causes others to publish, outside this country, a commercial phonogram that is the same as said commercial phonogram for domestic distribution and [yet] which is intended for distribution exclusively outside this country (in this paragraph referred to below as "a commercial phonogram for overseas distribution"), [(a)] the act of importing such commercial phonogram for overseas distribution for the purpose of distribution within this country, [(b)] the act of distributing such commercial phonogram for overseas distribution within this country, and [(c)] the act of possessing such commercial phonogram for overseas distribution for the purpose of distributing the same within this country, in each case, by a person who knows that such commercial phonogram is for distribution outside this country, are deemed to constitute acts of infringement of the copyright or neighboring rights in such commercial phonogram, if and to the extent that such distribution, within this country, of such phonograms for overseas distribution is likely to unreasonably adversely affect the profits that could be expected to be obtained by the copyright holder or the holder of neighboring rights by publishing a commercial phonogram for domestic distribution; provided, however, that the foregoing shall not apply to: the act of importing a commercial phonogram for overseas distribution that is the same as a commercial phonogram for domestic distribution with respect to which the period fixed by Cabinet Order (which period shall be seven years or less) from the date of its first publication has lapsed; or the act of distributing, or possessing for the purpose of distributing, within this country, said commercial phonogram for overseas distribution. 例文帳に追加

５　国内において頒布することを目的とする商業用レコード（以下この項において「国内頒布目的商業用レコード」という。）を自ら発行し、又は他の者に発行させている著作権者又は著作隣接権者が、当該国内頒布目的商業用レコードと同一の商業用レコードであつて、専ら国外において頒布することを目的とするもの（以下この項において「国外頒布目的商業用レコード」という。）を国外において自ら発行し、又は他の者に発行させている場合において、情を知つて、当該国外頒布目的商業用レコードを国内において頒布する目的をもつて輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為は、当該国外頒布目的商業用レコードが国内で頒布されることにより当該国内頒布目的商業用レコードの発行により当該著作権者又は著作隣接権者の得ることが見込まれる利益が不当に害されることとなる場合に限り、それらの著作権又は著作隣接権を侵害する行為とみなす。ただし、国内において最初に発行された日から起算して七年を超えない範囲内において政令で定める期間を経過した国内頒布目的商業用レコードと同一の国外頒布目的商業用レコードを輸入する行為又は当該国外頒布目的商業用レコードを国内において頒布し、若しくは国内において頒布する目的をもつて所持する行為については、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

With respect to deferred tax assets, they were not slated to be included into the core capital when the Basel III initiative began, but Japan, as well as some other countries, insisted strongly that they should be included. As you also know, deferred tax assets arise from timing differences between tax and accounting treatments and are allowed to be carried forward for up to, if I remember right, seven years in Japan. As for stakes in other financial institutions, Basel III has not allowed the inclusion of the entire amount, but attaches conditions. It has been decided that the amount of 10 percent or more holdings in common shares of financial institutions, combined with other allowable amounts, can be included in the Tier 1 core capital, which basically consists of common equity and retained earnings, up to 15 percent in the aggregate. 例文帳に追加

この前も申し上げましたように繰延税金資産ですね、バーゼル III が始まったときは、これは中核的資本には入れないというふうなことでございましたけれども、これはぜひ入れるべきだと強く日本を中心に主張いたしまして、これもご存じのように、繰延税金資産というのは引き当てとタイミング、税制と金融とのタイミングの差があるから、日本の場合たしか７年でしたかね、引き当ての繰延税金資産というのがございますが、他の金融機関への出資、これは全部が認められたわけではなくて、ご存じのように条件付きでございまして、金融機関への普通出資が10％以上の場合等を合算して普通株式と、Tier1ですね、普通株式と内部留保が基本的に、ご存じのように中核的資本でございますが、その15％まで参入するということが、この前申し上げましたようにこれは決まりましたから。 - 金融庁

Article 24-3 (1) In a case where a certified public accountant has provided audit-related services concerning financial documents pertaining to all accounting periods (business years or other periods equivalent thereto; the same shall apply hereinafter) of consecutive accounting periods as specified by Cabinet Order (in the case of accounting periods as categorized by Cabinet Office Ordinance as those equivalent to said consecutive accounting periods, said accounting periods; hereinafter referred to as the "consecutive accounting periods") not exceeding seven accounting periods of a large company, etc., the certified public accountant shall not provide audit-related services concerning the financial documents of said large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods; provided, however, that this shall not apply when an unavoidable circumstance as specified by Cabinet Office Ordinance is found for the provision of audit-related services by said certified public accountant (excluding one who is a partner of an audit corporation) concerning the financial documents of said large company, etc. in or after the accounting period following said consecutive accounting periods and where the approval of the Prime Minster has been gained for each accounting period pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第二十四条の三　公認会計士は、大会社等の七会計期間（事業年度その他これらに準ずる期間をいう。以下同じ。）の範囲内で政令で定める連続する会計期間（当該連続する会計期間に準ずるものとして内閣府令で定める会計期間にあつては、当該会計期間。以下この項、第三十四条の十一の三及び第三十四条の十一の四第一項において「連続会計期間」という。）のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該大会社等の財務書類について監査関連業務を行つてはならない。ただし、当該公認会計士（監査法人の社員である者を除く。）が当該連続会計期間の翌会計期間以後の会計期間に係る当該大会社等の財務書類について監査関連業務を行うことにつき、内閣府令で定めるやむを得ない事情があると認められる場合において、内閣府令で定めるところにより、会計期間ごとに内閣総理大臣の承認を得たときは、この限りでない。 - 日本法令外国語訳データベースシステム