「gross」に関連した英語例文の一覧と使い方(16ページ目) - Weblio英語例文検索

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference 例文帳に追加

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書 - 日本法令外国語訳データベースシステム

Article 39-4 (1) A General Ship with Japanese nationality (limited to the ship with the gross tonnage of not less than 100 tons. Hereinafter the same shall apply in this Chapter) shall not be engaged on international voyages (meaning the voyages between a port in Japan and a port in a region other than Japan. The same shall apply hereinafter) unless they make a Contract on Insurance or Other Financial Security for General Ship Oil Pollution Damage (hereinafter referred in this Chapter simply as "Contract on Insurance or Other Financial Security") prescribed in this Act. 例文帳に追加

第三十九条の四　日本国籍を有する一般船舶（総トン数が百トン以上のものに限る。以下この章において同じ。）は、これについてこの法律で定める一般船舶油濁損害賠償等保障契約（以下この章において単に「保障契約」という。）が締結されているものでなければ、国際航海（本邦の港と本邦以外の地域の港との間の航海をいう。以下同じ。）に従事させてはならない。 - 日本法令外国語訳データベースシステム

However, the phase-in approach is likely to make the system complex and obstruct understanding of financial statements by investors and other parties.In addition, it is questionable whether accurate financial reports can be provided to investors based solely on the assessment of gross market value that is vulnerable to wild fluctuations in value.If it is decided that the transition to IFRS is appropriate, the standards should be introduced simultaneously for the consolidated financial statements of all listed companies in view of these issues, provided that a preparation period that is adequate and necessary for adaptation of practices (at least 3 years) is secured. 例文帳に追加

他方、段階的な適用を進める過程では、制度が複雑となり投資者等の財務諸表に対する理解が困難になるおそれがあること、ＩＦＲＳに基づき適正な財務報告を実際に投資者に届けられるかどうかは必ずしも大きく変動する可能性のある時価総額による規模だけで判断できるとは限らないことなどを踏まえれば、ＩＦＲＳへの移行が適当であると判断された場合に、実務対応上必要かつ十分な準備期間（少なくとも３年間）を確保した上で、上場企業の連結財務諸表を一斉にＩＦＲＳに移行することが考えられる。 - 金融庁

However, such distributions may also be taxed in Australia according to the law of Australia, but the tax so charged shall not exceed 15 per cent of the gross amount of the distributions if the beneficial owner of the distributions is a resident of Japan other than a beneficial owner of the distributions which holds, or has held at any time in the 12 month period preceding the date on which the distributions are made, directly or indirectly, capital that represents at least 10 percent of the value of all the capital in the REIT. 例文帳に追加

(規定する分配金に対しては、オーストラリアにおいても、オーストラリアの法令に従って租税を課することができる。その租税の額は、当該分配金の受益者が日本国の居住者である場合（その分配が行われる日に先立つ十二箇月の期間のいずれかの時点において当該不動産投資信託のすべての元本の十パーセント以上を直接又は間接に所有する分配金の受益者である場合を除く。）には、当該分配金の額の十五パーセントを超えないものとする。 - 財務省

Notwithstanding the provisions of paragraph 3, interest referred to in subparagraph b) of that paragraph may be taxed in the Contracting State in which it arises at a rate not exceeding 10 per cent of the gross amount of the interest if the interest is paid as part of an arrangement involving back-to-back loans or other arrangement that is economically equivalent and intended to have a similar effect to an arrangement involving back-to-back loans. 例文帳に追加

３の規定にかかわらず、３(b)に規定する利子に対しては、当該利子がバックトゥバック融資に関する取決めその他これと経済的に同等の取決めであって、バックトゥバック融資に関する取決めに類似する効果を有することを目的とする取決めの一部として支払われる場合には、当該利子が生じた締約国において租税を課することができる。その租税の額は、当該利子の額の十パーセントを超えないものとする。 - 財務省

However, such fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the beneficial owner of the fees for technical services is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the fees for technical services. 例文帳に追加

１に規定する技術上の役務に対する料金に対しては、当該技術上の役務に対する料金が生じた一方の締約国においても、当該一方の締約国の法令に従って租税を課することができる。その租税の額は、当該技術上の役務に対する料金の受益者が他方の締約国の居住者である場合には、当該技術上の役務に対する料金の額の十パーセントを超えないものとする。 - 財務省

However, such royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services. 例文帳に追加

１の使用料及び技術上の役務に対する料金に対しては、これらが生じた締約国においても、当該締約国の法令に従って租税を課することができる。その租税の額は、当該使用料又は技術上の役務に対する料金の受領者が当該使用料又は技術上の役務に対する料金の受益者である場合には、当該使用料又は技術上の役務に対する料金の額の十パーセントを超えないものとする。 - 財務省

Sec.200 Sale or Lease of Work In every sale or lease of an original work of painting or sculpture or of the original manuscript of a writer or composer, subsequent to the first disposition thereof by the author, the author or his heirs shall have an inalienable right to participate in the gross proceeds of the sale or lease to the extent of five percent (5%). This right shall exist during the lifetime of the author and for fifty years after his death.例文帳に追加

第200条 著作物の販売又は貸与 著作者による著作物の最初の譲渡の後に行われる絵画若しくは彫刻の原著作物又は著述家若しくは作曲家の当初の原記述稿の販売又は貸与において，著作者又はその相続人は，その販売又は貸与の総売上高の最大5％までの利益にあずかる不可譲の権利を有する。この権利は，著作者の生存の間及びその死後50年の間，存続する。 - 特許庁

Thus, the gross area of the conductive pattern 15 is made larger than that of the external terminal 11.例文帳に追加

絶縁基板１と、該絶縁基板１の表面または内部のうち少なくとも一方に形成された配線層３と、前記絶縁基板１の一方の主面１ａに形成された電気素子搭載部５と、前記絶縁基板１の他方の主面１ｂの周縁部７よりも内側に配置された頂部に平坦面９ａを有する凸状の突起部９と、前記周縁部７に形成された外部端子１１と、前記突起部９の平坦面９ａに形成された導体パターン１５とを具備してなり、前記外部端子１１の総面積よりも前記導体パターン１５の総面積が大きいことを特徴とする。 - 特許庁

The economic convergence criteria imposed on Eurozone members include, other than price stability, (1) currency fluctuations must be within a certain margin against other currencies of the ERM as an exchange rate stability criterion; (2) long-term interest rate must not exceed the average of the three lowest rates among member countries by more than 2%; and (3) the ratio of the annual government deficit to GDP must be on a downward trend at a level close to the reference value of 3% and the ratio of gross government debt to GDP must be approaching 60%.例文帳に追加

ユーロ参加における経済収れん基準は、物価の他に、①為替レート安定基準としてERM内他通貨に対する変動幅を遵守していること、②長期国債の利回りが、最も低い３カ国の平均値を２％以上上回らないこと、③財政赤字の対GDP比が持続的に低下傾向であり、目標値（３％）に近い水準にあること、債務残高が対GDP比60％に近づいていること、が求められる。 - 経済産業省

However, in consumer contracts, the disclaimer clause of a verification authority is invalid if it totally exempts or partly exempts the verification authority from any liability to compensate damages to an innocent party which resulted from the non-performance of an obligation or from a tort, or where the verification authority acted illegally or breached the contract deliberately or with gross negligence (Article 8 of the Consumer Contract Act). There are naturally other cases where the validity of a disclaimer clause can be called into question due to various factors. 例文帳に追加

しかし、認証機関の免責条項については、例えば消費者契約においては、債務不履行や債務の履行に際してなされた不法行為による損害賠償について、全部を免責する条項や一部（認証機関の故意又は重過失による場合に限る。）を免責する条項は無効とされると考えられる（消費者契約法第８条）ほか、個別の事情を考慮して、その有効性が問題とされる場合があるものと解される。 - 経済産業省

Furthermore, even if there is such a relationship or agreement, the disclaimer of a verification authority is invalid if it totally exempts or partly exempts the verification authority from any liability to compensate damages to an innocent party which resulted from the non-performance of an obligation or from a tort, or where the authentication authority acted illegally or breached contract deliberately or with gross negligence (Article 8 of the Consumer Contract Act). 例文帳に追加

契約関係が成立していなければ免責条項の効力は認められないが、これが認められる場合であっても、消費者契約においては、債務不履行や債務の履行に際してなされた不法行為による損害賠償について、全部を免責する条項や一部（認証機関の故意又は重過失による場合に限る。）を免責する条項は無効とされると考えられる（消費者契約法第８条）ほか、個別の事情を考慮して、その有効性が問題とされる場合があるものと解される。 - 経済産業省

The requirements of Article 14 of the Commercial Code are as follows: (i) there must exist an appearance that makes potential customers believe that the nominee operates the business; (ii) the nominee is at fault for allowing the perpetration of the aforementioned appearance by permitting another party to use his name, and (iii) the counterparty believed without gross negligence that the nominee is the operator of the business. In the above mentioned judgment, requirement (ii) was not met; however, the judgment held that any party which allows another to make the aforementioned appearance should be held responsible by virtue of applying mutatis mutandis Article 14 of the Commercial Code by analogical interpretation of Article 14 of the Commercial Code. 例文帳に追加

商法第１４条適用の要件は、①名板貸人が営業主であるという外観の存在、②名義使用の許諾という名板貸人の帰責事由の存在、③取引の相手方が重大な過失なくして名板貸人が営業主であると誤認したことであるが、本判決は、②の名義使用の許諾はないが、上記のような外観の作出に関与した場合について、商法第１４条の理論的前提である外観法理を前提に、同条の類推適用を認めたものである。 - 経済産業省

By analogy to the relationship between a supermarket and its tenant, in the relationship between a cybermall operator and a cyber shop if (i) an appearance exists which caused the customer of the cyber shop to unavoidably mistake the cybermall operator as the seller; (ii) the cybermall operator is complicit in the presentation of the aforementioned appearance; and (iii) the customer had misidentified the identity of its operator without gross negligence when the customer conducted the transaction, then the cybermall operator could be held responsible through the analogical application of Article 14 of the Commercial Code. 例文帳に追加

スーパーマーケットとそのテナントの関係と、モールとその店舗の関係は同一ではないが、一定の類似性があることから、モールにおいても、①店舗の営業がモール運営者の営業であると一般のモール利用者が誤認するのもやむを得ない外観が存在し、②当該外観の作出にモール運営者に帰責事由があり、③当該モール利用者が重大な過失無くして営業主を誤認して取引をした場合には、商法第１４条の類推適用によりモール運営者が責任を負う場合もあり得るものと解される。 - 経済産業省

If the Consumer Contract Act is applicable, the provisions are invalid which fully (Subparagraph 1, Paragraph 1 of Article 8 of the Consumer Contract Act) or partially (Subparagraph 2 of said Paragraph; however, liabilities raised from the intentional acts or gross negligence of such Auction Operator, its agents, or employees are not discharged at any rate) discharge an Auction Operator from its liability for losses incurred by consumers based on the non-performance of such Auction Operator. 例文帳に追加

同法が適用になると、オークション事業者が自己の債務不履行により消費者に生じた損害を賠償する責任の全部を免除する条項（同法第８条第１項第１号）や事業者の債務不履行（当該事業者、その代表者又はその使用する者の故意又は重大な過失によるものを除く。）により消費者に生じた損害を賠償する責任の一部を免除する条項（同項第２号）等は無効となる。 - 経済産業省

2."Request for confirmation"("kakunin-wo-motomeru-sochi") in Article 3 of the Electronic Contract Law If the business entity has taken measures to ask the consumer to confirm his intention to make an offer and the contents of the offer are on the screen, then the main part of Article 3 of the Electronic Contract Law does not apply. In such cases, under the proviso of Article 95 of the Civil Code, the business entity can assert gross negligence on the part of the consumer in submitting an unintentional offer or in making an offer containing inaccurate contents (proviso to Article 3 of the Electronic Contract Law). 例文帳に追加

（２）電子契約法第３条の「確認を求める措置」事業者が消費者に対して申込みを行う意思や申込みの内容について画面上確認を求める措置を講じた場合には、電子契約法第３条本文の適用はなく、事業者は、民法第９５条ただし書の規定により、消費者に意図しない申込みや意図と異なる申込みをしたことについて重大な過失があることを主張することができる（電子契約法第３条ただし書）。 - 経済産業省

3."Explicit waiver" in Article 3 of the Electronic Contract Law When the consumer expressly waives the need for the confirmation measures mentioned above, the main part of Article 3 of the Electronic Contract Law does not apply. For that reason, under the Proviso to Article 95 of the Civil Code, the business entity can assert that there has been gross negligence on the part of the consumer in making an unintentional offer or making an offer for mistaken contents (proviso to Article 3 of the Electronic Contract Law). 例文帳に追加

（３）電子契約法第３条の「意思の表明」消費者自らが前記「確認を求める措置」を要しない旨の意思を表明した場合は、電子契約法第３条本文の適用はなく、事業者は、民法第９５条ただし書の規定により、消費者に意図しない申込みや意図と異なる申込みをしたことについて重大な過失があることを主張することができる（電子契約法第３条ただし書）。 - 経済産業省

The amount of tourism consumption in the city, including both consumption by Japanese and foreigner visitors, amounts to ¥77.1 billion, accounting for 22.8% of gross city product,82 and the economic ripple effect derived from an induced production coefficient (2.33 times) tentatively calculated by the city is ¥181.9 billion. The proportion of foreigners to the total number of guests at accommodation facilities has been increasing year after year, and nowadays one out of twelve guests is non-Japanese. Such facts suggest that continuance of commitments for capturing foreign tourists would positively impact the city’s economy in material terms.例文帳に追加

日本人と外国人を合わせた同市の観光消費額は771億円で、市内総生産の22.8％を占めていることに加え、同市の試算による生産誘発係数（2.33倍）を用いた経済波及効果は1,819億円となっているが、宿泊者に占める外国人のシェアが年々増加し、今や12人に1人が外国人となっている現在、外国人旅行者のさらなる獲得が同市の経済に与えるインパクトは大きい。 - 経済産業省

Records of violations categorized by Article (Table 7), including 79,665 monitoring inspections and 100,108 inspection orders, show that the most frequent violations were the 1,132 violations of Article 11 of the Law, which is related to such standards as microbiological criteria for food, standards on residual agricultural chemicals and standards for the use of additives (71.6%: ratio to the gross number of violations (1,580)).　The next most frequent were the 268 (17.0%) violations of Article 6 of the Law, which is related to contamination with hazardous or toxic substances such as aflatoxin, followed by the 156 (9.9%) violations of Article 10 of the Law, which is related to the use of undesignated additives.例文帳に追加

モニタリング検査 79,665 件、検査命令 100,108 件を含め、違反事例を条文別（表 7）にみると、食品の微生物規格、残留農薬の基準、添加物の使用基準等の規格基準に係る法第 11 条違反の 1,132 件（71.6％：違反延べ数（1,580件）に対する割合）が最も多く、次いでアフラトキシン等の有害・有毒物質の付着等に係る法第 6 条違反の 268 件（17.0％）、指定外添加物の使用に係る法第 10 条違反の 156 件（9.9％）と続いている。 - 厚生労働省

The breakdown, by country, of violations related to residual agricultural chemicals (Table 8-1) shows that China had 173 violations (38.0%: ratio to the gross number of violations related to residual agricultural chemicals (455)), followed by Ecuador with 83 violations (18.2%), and Ghana with 78 violations (17.1%). The further breakdown, by item and violation type, shows that the most dominant violations for China were BHC in ginger, triazophos in oolong tea, and pyrimethanil in garlic stems. For Ecuador, it was 2,4-D in cacao beans; and for Ghana, it was chlorpyrifos in cacao beans.例文帳に追加

残留農薬に係る違反事例（表 8-①）を国別にみると、中国が 173 件（38.0％：残留農薬に係る延べ違反件数（455 件）に対する割合）、次いでエクアドル 83件（18.2％）、ガーナ 78 件（17.1％）と続いている。これらの品目別、違反内容別の主な違反事例をみると、中国では、しょうがのＢＨＣ、ウーロン茶のトリアゾホス、にんにくの茎のピリメタニル、エクアドルでは、カカオ豆の２,４-Ｄ、ガーナでは、カカオ豆のクロルピリホスなどの違反事例が上位を占めている。 - 厚生労働省

The breakdown, by country, of violations related to residual veterinary drugs (Table 8-4) shows that Vietnam had 113 violations (45.9%: ratio to the gross number of violations related to residual veterinary drugs (246)), followed by China with 67 violations (27.2%), and Indonesia with 33 violations (13.4%).例文帳に追加

残留動物用医薬品に係る違反事例（表 8-④）を国別にみると、ベトナムが113 件（45.9％：残留動物用医薬品に係る違反事例（246 件）に対する割合）、次いで中国 67 件（27.2％）、インドネシア 33 件（13.4％）と続いている。これらの品目別、違反内容別の主な違反事例をみると、ベトナムでは、えび及 - 7 -びいかのクロラムフェニコール、中国では、うなぎのロイコマラカイトグリーン、インドネシアではえびのＡＯＺなどの違反事例が上位を占めている。 - 厚生労働省

During 5 years since 2005, the medium industrial category in which the number of the employed increased the most was the industry of "social insurance, social welfare, and care services" (such as welfare and care services for the elderly people), followed by "industries unable to classify," "medical and other health services," "postal activities," "manufacture of general-purpose machinery" and "food take out and delivery services .The number of the employed decreased the most in "construction" followed by "employment and worker dispatching services," "agriculture," "wholesale trade," "postal services" and "manufacture of textile mill products ." (Increasing professional and engineering workers) Looking at the long-term transition of the employment composition by occupation, the ratio of "professional and engineering workers" increased from 6 .6% in 1970 to 14 .5% in 2010, and the ratio of "clerical workers" increased from 14 .0% in 1970 to 18 .4% in 2010 (Figure 16) .(Decrease in public capital formation which greatly affected regional employment) By plotting the relationship between the changes in the composition ratio of public capital formation to the gross prefectural product and the changes in the regional increase rate of the employed and the ratio of the number of workers in the construction industry to the number of workers in the region, we can see that the decrease of public capital formation had a more profound effect on the decrease of the number of workers in the regional blocks including Hokkaido, Tohoku and Shikoku, than the 3 major urban regions, i .e .例文帳に追加

産業中分類別に、2005年からの5 年間で最も就業者数が増えたのは老人福祉・介護事業などの「社会保険・社会福祉・介護事業」であり、以下「分類不能の産業」「医療業」「郵便業」「はん用機械器具製造業」「持ち帰り・配達飲食サービス業」と続く 。 - 厚生労働省

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

All those things considered, the consultancy function of local small and medium-sized construction businesses, which in the Tohoku region make up 25 percent of the industry, looms significant. In the business of housing construction, a very high gross margin can be achieved from renovation or construction projects. It is roughly 25 percent to 30 percent. However, the gross margin from building a private condo, for example, is very small, because any business that orders a condo construction project is, of course, a professional entity. The Ministry of Land, Infrastructure, Transport and Tourism (MLIT) is also currently encouraging the industry to venture more aggressively into the housing renovation and construction business. Considering that the construction industry is something that remains necessary for all time, even in times of fewer public works projects, and the MLIT and the banking industry are also aware of their potential consultancy function in that area, I also feel that it will probably be necessary for businesses to, among other things, shift their management policy in that direction in an attempt to reform their business structure in the coming year. I think that it is necessary to try coming up with various ideas in that regard. To give them time to make such an attempt, we found it appropriate to allow one more year, which was one of the reasons behind the one-year period of extension. 例文帳に追加

そういったことを考えれば、地方の中小建設業者が、今東北地方でも25％占めており、コンサルタントの機能1つとして、住宅建設というのはリフォームとか建設において、非常に粗利が高いのです。大体25（％）から30（％）ぐらいあります。ところが、例えば民間のマンションをつくりますと、非常に粗利が少ないのです。マンションを頼む業者というのは当然プロですから、今、国土交通省でもリフォームとか住宅建設に積極的に乗り出せということを言っておりますけれども、公共事業が減った時代でも建設業というのは永久に必要なものですから、例えば1例具体的に言えという話ですから、そういったコンサルタント機能を国土交通省、銀行業界も知っていますから、そういうふうに構造改革として経営方針を、あと1年で変えていって頂くと、そんなことも私は必要ではないかと思います。そんなことで色々知恵を絞るということが私は必要だというふうに思っています。そのための時間的余裕も、もう1年あった方がいいのではないかなということも判断した1つの理由でございます。 - 金融庁

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions. 例文帳に追加

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。 - 日本法令外国語訳データベースシステム

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan. 例文帳に追加

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。 - 日本法令外国語訳データベースシステム

(10) Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act. 例文帳に追加

１０　国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号（補助的行為等）に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。 - 日本法令外国語訳データベースシステム

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

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

As you just mentioned, many major banks posted a substantial increase in earnings for the April-June quarter. The financial results of all major banks and other financial institutions for the quarter ended June 30, 2010 became available to the public by last Friday, on July 30. As pointed out just now, the financial results of major banks for the quarter ended June 30 released to the public recently revealed that their gross financial margin—which, as you know, is the profit margin—decreased, whereas market-related revenue such as proceeds from selling and purchasing of government bonds and other such financial instruments increased, while service revenue such as sales commission of investment trusts recovered. In addition, credit-related expenses decreased, as relatively few large-scale corporate bankruptcies during the April-June quarter brought about the decrease in the allowance for doubtful accounts, write-offs and so forth. I believe these factors made a positive contribution, and by and large, resulted in an increase in net income on a year-on-year basis. 例文帳に追加

今ご指摘のように、主要行の4-6月期の決算、実は多くの大幅増益となったということでございますが、主要行等の平成22年度の6月期決算は先週の金曜日でございますが、7月30日までに出揃ったところでございますが、今もご指摘のように今般公表された主要行の6月期決算では、資金利益が落ち込む一方、これはご存じのように利ざやですね、落ち込む一方、投資信託の販売手数料など、役務収益が回復している中、国債等の売買といった市場関連収益の増加のほか、与信関連費用が減少したことにより、これはご存じのように大型の会社の倒産というのが比較的この期（4-6月期）少なかったし、まあ、そういったこともございまして、それからそういったことの貸倒引当金、それから償却等が減りましたので、そんなことがプラスに働いたのではないかと思っておりますけれども、最終的な利益は前年同月比ではおおむね増収となりました。 - 金融庁

Income derived by an individual who is a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, which income would be exempt from tax in that other Contracting State under the provisions of Articles 7 and 14, may be taxed in that other Contracting State, except where the amount of the gross receipts derived by such entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed ten thousand United States dollars ($10,000) or its equivalent in Japanese yen for the taxable year concerned. 例文帳に追加

一方の締約国の居住者である個人が演劇、映画、ラジオ若しくはテレビジョンの俳優、音楽家その他の芸能人又は運動家として他方の締約国内で行う個人的活動によって取得する所得（第七条及び第十四条の規定に基づき当該他方の締約国において租税を免除される所得に限る。)に対しては、当該他方の締約国において租税を課することができる。ただし、当該芸能人又は運動家がそのような個人的活動によって取得した総収入の額（当該芸能人若しくは運動家に対して弁償される経費又は当該芸能人若しくは運動家に代わって負担される経費を含む。)が当該課税年度において一万合衆国ドル又は日本円によるその相当額を超えない場合は、この限りでない。 - 財務省

Sec.156 Actions, and Damages and Injunction for Infringement 156.1. The owner of a registered mark may recover damages from any person who infringes his rights, and the measure of the damages suffered shall be either the reasonable profit which the complaining party would have made, had the defendant not infringed his rights, or the profit which the defendant actually made out of the infringement, or in the event such measure of damages cannot be readily ascertained with reasonable certainty, then the court may award as damages a reasonable percentage based upon the amount of gross sales of the defendant or the value of the services in connection with which the mark or trade name was used in the infringement of the rights of the complaining party.例文帳に追加

第156条 訴訟並びに侵害に対する損害賠償及び差止 156.1登録標章の権利者は，その権利を侵害した者に損害を賠償させることができる。受けた損害の大きさは，被告が原告の権利を侵害しなかったならば原告が得たであろう合理的な利益又は被告が侵害によって実際に得た利益の何れかとし，損害の大きさが適切な確かさをもって容易には確定することができない場合は，裁判所は，損害賠償として，被告の総売上高又は原告の権利の侵害において当該標章若しくは商号が使用された営業の価値に基づく適切な割合を裁定することができる。 - 特許庁

If the information is regarded as a trade secret, whether the acquiring of the secrets will be held as an act of unfair competition will depend on how the trade secrets were acquired. If the information was acquired by means of theft, fraud, coercion, or other improper means (hereinafter referred to as an "act of unfair acquisition"), or if a person acquired certain information from third parties and was aware of or very negligently unaware of the fact that such third parties had acquired the information by an act of unfair competition, his/her act of acquisition, use or disclosure of such information constitutes an act of unfair competition (Article 2, Paragraph 1, Items 4 and 5 of the Unfair Competition Prevention Act). If a person acquired certain information from third parties and it was only after acquiring this information that he/she became aware of the fact that the third parties had acquired it by an act of unfair acquisition (or if he/she remained unaware of such fact due to gross negligence), the act of using or disclosing the information would constitute an unfair competition (Article 2, Paragraph 1, Item 6 of the Unfair Competition Prevention Act). 例文帳に追加

営業秘密と解される場合、それをどのようにして取得したかによって不正競争に該当するかどうかが判断されることとなり、これを「窃取、詐欺、強迫その他の不正の手段」（以下「不正取得行為」という。）によって取得した場合、又は不正取得行為が介在したことを知りつつ（又は重大な過失により知らないで）第三者から当該情報を取得した場合は、当該情報を取得・使用・開示する行為がそれぞれ不正競争に該当し（同法第２条第１項第４号、第５号）、及び当該情報を取得した後に不正取得行為が介在したことを知って（又は重大な過失により知らないで）、当該情報を使用・開示する行為がそれぞれ不正競争に該当する（同法第２条第１項第６号）とされている。 - 経済産業省

(2) If (i) any Partner or any of its directors, auditors, executive officers, employees, agents or shareholders, or (ii) any member of the Advisory Board (collectively, the “Indemnified Parties”) incurs expenses or suffers damages or losses (including repayment of the debts of the Partnership out of its own assets) in connection with the businesses or affairs of the Partnership (including advice or guidance to a Target Company and performance of duties as a director of a Target Company), the Indemnified Party shall be entitled to be indemnified out of the Partnership Assets; provided, however, that if an Indemnified Party incurs or suffers expenses, damages or losses due to its willful misconduct or gross negligence, the Indemnified Party shall not be entitled to be so indemnified. 例文帳に追加

2. (ⅰ)組合員並びにその取締役、監査役、執行役、従業員、代理人及び株主、又は(ⅱ)諮問委員会の委員（以下「被補償者」と総称する。）が、本組合の事業又は業務（投資先事業者への助言、指導、投資先事業者の取締役としての職務の遂行を含む。）に関連して、費用を負担し又は損害、損失等を被った場合（自らの固有財産をもって本組合の債務を弁済した場合を含む。）、組合財産より補償を受けることができる。但し、被補償者は、その故意又は重過失に基づきかかる費用、損害、損失等を被った場合には、かかる補償を受けることができないものとする。 - 経済産業省

Based on the 2003 revisions to the Food Sanitation Law, a new system (hereinafter referred to as the “Positive List system”) came into force on May 29, 2006. The Positive List system deals with agricultural chemicals, feed additives and veterinary drugs (hereinafter referred to as “agricultural chemicals, etc.”) which are residual in food products. It prohibits, in principle, the sale, etc. of food products with residual agricultural chemicals, etc. in excess of a certain defined level. Consequently, violations related to residual agricultural chemicals (Table 8-1) were most common at 455 instances (28.8%: ratio to the gross number of violations (1,580)). This was followed by the 297 (18.8%) violations related to microbiological criteria for frozen foods (Table 8-2); the 259 (16.2%) violations related to additives, such as the use of undesignated additives and noncompliance with the standards for use (Table 8-3); the 246 (15.6%) violations related to residual veterinary drugs (Table 8-4); and the 242 (15.3%) violations related to hazardous or toxic substances (Table 8-5).例文帳に追加

検査内容別の違反事例をみると、平成 15 年の食品衛生法改正に基づき、食品中に残留する農薬、飼料添加物及び動物用医薬品（以下「農薬等」という。）について、一定の量を超えて農薬等が残留する食品の販売等を原則禁止するという新しい制度（以下「ポジティブリスト制度」という。）が平成 18 年 5月 29 日から施行されたことから、残留農薬に係る違反事例（表 8-①）が 455件（28.8％：違反延べ件数（1,580 件）に対する割合）と最も多く、次いで冷凍食品等の微生物規格に係る違反事例（表 8-②）297 件（18.8％）、指定外添加物の使用や使用基準違反等の添加物に係る違反事例（表 8-③） 259 件（16.2％）、残留動物用医薬品に係る違反事例（表 8-④）246 件（15.6％）、有害・有毒物質に係る違反事例（表 8-⑤）242 件（15.3％）の順となっている。 - 厚生労働省

(3) The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted. 例文帳に追加

３　第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者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るものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

３　連結法人が各連結事業年度において支出した寄附金の額（法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該連結法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者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るものを除く。）は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

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

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

Article 41-2 (1) The captain of Specified Ship (meaning the Tanker carried more than 2,000 tons of Oil in bulk or the General Ship with the gross tonnage of not less than 100 tons. Hereinafter the same shall apply in this Chapter and in item 6 of Article 48) which intends to enter a port in Japan (for the General Ship, the entrance to the Specified Sea Areas is included. The same shall apply hereinafter) from a port in a region other than Japan shall notify the Minister of Land, Infrastructure, Transport and Tourism in advance of the name of the said Specified Ship, the port of registry, the existence or non existence of Contract on Insurance or Other Financial Security for Tanker Oil Pollution Damage or Contract on Insurance or Other Financial Security for General Ship Oil Pollution Damage prescribed in this Act pertaining to the said Specified Ship (hereinafter referred to simply as "Contract on Insurance or Other Financial Security" in this Chapter) and other matters prescribed in an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism (hereinafter referred to as "Information about Contract on Insurance or Other Financial Security").The same shall apply if the captain intends to change the Information about Contract on Insurance or Other Financial Security that was notified. 例文帳に追加

第四十一条の二　本邦以外の地域の港から本邦内の港に入港（一般船舶にあつては、特定海域への入域を含む。以下同じ。）をしようとする特定船舶（二千トンを超えるばら積みの油の輸送の用に供しているタンカー又は総トン数が百トン以上の一般船舶をいう。以下この章及び第四十八条第六号において同じ。）の船長は、第三項に規定する場合を除き、国土交通省令で定めるところにより、あらかじめ、当該特定船舶の名称、船籍港、当該特定船舶に係るこの法律で定めるタンカー油濁損害賠償保障契約又は一般船舶油濁損害賠償等保障契約（以下この章において単に「保障契約」という。）の締結の有無その他の国土交通省令で定める事項（以下「保障契約情報」という。）を国土交通大臣に通報しなければならない。通報した保障契約情報を変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

a person other than an individual, if: (i) residents that are described in subparagraph(a), (b), (d) or (e), or clause (i) of subparagraph (c), own, directly or indirectly, at least 50 percent of each class of shares or other beneficial interests in the person, and (ii) less than 50 percent of the person’s gross income for the taxable year is paid or accrued by the person in that taxable year, directly or indirectly, to persons who are not residents of either Contracting State in the form of payments that are deductible in computing its taxable income in the Contracting State of which it is a resident(but not including arm’s length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a commercial bank, provided that where such a bank is not a resident of a Contracting State such payment is attributable to a permanent establishment of that bank situated in one of the Contracting States). 例文帳に追加

個人以外の者で次の(i)及び(ii)の要件を満たすもの(i)その者の各種類の株式その他の受益に関する持分の五十パーセント以上が、(a)、(b)、(c)(i)、(d)又は(e)に掲げる当該一方の締約国の居住者により直接又は間接に所有されていること。(ii)当該課税年度におけるその者の総所得のうちに、その者が居住者とされる締約国におけるその者の課税所得の計算上控除することができる支出により、いずれの締約国の居住者にも該当しない者に対し、直接又は間接に支払われた、又は支払われるべきものの額の占める割合が、五十パーセント未満であること。ただし、当該支出には、事業の通常の方法において行われる役務又は有体財産に係る支払（独立の企業の間に設けられる価格による支払に限る。)及び商業銀行に対する金融上の債務に係る支払（当該銀行がいずれの締約国の居住者でもない場合には、当該支払に係る債権がいずれかの締約国内にある当該銀行の恒久的施設に帰せられるときに限る。)は含まれない。 - 財務省

For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues. 例文帳に追加

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省

By way of supporting the development of the manufacturing industry, which is Japan's fundamental industry, core manufacturing technology has contributed to the development of all areas of the national economy such as expansion of production, promotion of trade, creation of new industries, and increase in employment, and has contributed to improving the lives of the citizenry. In addition, workers engaged in operations pertaining to core manufacturing technology have played an important role in maintaining and improving the level of the technology in their capacity as supporters of such core manufacturing technology. We believe that the economic and social role of such core manufacturing technology and workers who engage in operations pertaining thereto will continue to be an important element in the foundation of the existence of the State in the future. Recently, however, due to changes in the employment structure, changes in competitive conditions resulting from factors like the progress of industrialization overseas, and other diverse and structural changes in the economy, the share of the manufacturing industry in Japan's gross domestic product has fallen, and concerns about a decline in the industry have grown, and the smooth succession of core manufacturing technology is becoming difficult. In order to deal with such a situation and to maintain the sound development of Japan's national economy through the development of the manufacturing industry, which is a fundamental to the State, that the active promotion of core manufacturing technology is indispensable, while a social tendency to respect abilities related to core manufacturing technology is enhanced. We hereby establish this Act so as to drive forward measures for the promotion of core manufacturing technology in a comprehensive and organized manner. 例文帳に追加

ものづくり基盤技術は、我が国の基幹的な産業である製造業の発展を支えることにより、生産の拡大、貿易の振興、新産業の創出、雇用の増大等国民経済のあらゆる領域にわたりその発展に寄与するとともに、国民生活の向上に貢献してきた。また、ものづくり基盤技術に係る業務に従事する労働者は、このようなものづくり基盤技術の担い手として、その水準の維持及び向上のために重要な役割を果たしてきた。我らは、このようなものづくり基盤技術及びこれに係る業務に従事する労働者の果たす経済的社会的役割が、国の存立基盤を形成する重要な要素として、今後においても変わることのないことを確信する。しかるに、近時、就業構造の変化、海外の地域における工業化の進展等による競争条件の変化その他の経済の多様かつ構造的な変化による影響を受け、国内総生産に占める製造業の割合が低下し、その衰退が懸念されるとともに、ものづくり基盤技術の継承が困難になりつつある。このような事態に対処して、我が国の国民経済が国の基幹的な産業である製造業の発展を通じて今後とも健全に発展していくためには、ものづくり基盤技術に関する能力を尊重する社会的気運を醸成しつつ、ものづくり基盤技術の積極的な振興を図ることが不可欠である。ここに、ものづくり基盤技術の振興に関する施策を総合的かつ計画的に推進するため、この法律を制定する。 - 日本法令外国語訳データベースシステム