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head of a government officeの部分一致の例文一覧と使い方

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例文

in the Kamakura government of Japan, a head of a government office 例文帳に追加

鎌倉幕府において,筆頭の当番人 - EDR日英対訳辞書

Shogoi (Senior Fifth Rank), Tonomo no kami (the Director of the Imperial Palace Keeper's Bureau), Edokoro-azukari (head of a government office for paintings). 例文帳に追加

正五位・主殿頭、絵所預。 - Wikipedia日英京都関連文書対訳コーパス

the head office of a government ministry 例文帳に追加

管下の役所を統轄する最高官庁 - EDR日英対訳辞書

As a head of Sayama jinya (regional government office) he was rewarded by a sort of propriety with territories less than 10 thousand koku. 例文帳に追加

万石以下ながら狭山陣屋主として一応の礼節を持って報いられている。 - Wikipedia日英京都関連文書対訳コーパス

例文

(3) The term of office of the members first taking office following the establishment of the port authority shall be determined by the head of the local government establishing the port authority at the time of their appointment in such a manner as to prevent the expiration of the term of office of many members at the same time. 例文帳に追加

3 港務局設立後最初に任命される委員の任期は、多数の委員が同時に退任することがないように、任命の時において、港務局を組織する地方公共団体の長が定める。 - 日本法令外国語訳データベースシステム


例文

Later on, he was also appointed to Hikitsukegashira (the head of Hikitsukeshu which was a judicial organ under the bakufu) and yoriaishu (a member of the top decision making organ), and also assigned to Kanto-Bugyo (the office of court appointments); therefore, he continued to play a central part in the bakufu (Japanese feudal government headed by a shogun) administration. 例文帳に追加

その後も引付頭、寄合衆、官途奉行などに任じられて幕政の中枢に参与した。 - Wikipedia日英京都関連文書対訳コーパス

In 855 during an earthquake, the head of a Buddhist statue fell off, specifically, it was the Rushana Bu of Todai-ji Temple, he was ordered by the Kengyo (supervisor of the temple affairs) of government office of the Great Buddha of Todai-ji Temple to repair the damage. 例文帳に追加

855年、地震により東大寺東大寺盧舎那仏像の仏頭が落ちたとき、東大寺大仏司検校に任じられ修理を行う。 - Wikipedia日英京都関連文書対訳コーパス

He lost his position through a conspiracy perpetuated by the Fujiwara clan and was appointed to 'Gon no sochi' (provisional governor-general) of Dazaifu (local government office in Kyushu region), the gonkan of Dazai no sochi (the head of Dazaifu). 例文帳に追加

彼は藤原氏の陰謀により失脚し、大宰府の長官である大宰帥の権官に当たる「権帥」とされた。 - Wikipedia日英京都関連文書対訳コーパス

The former head office of the Kyoto Prefectural government is a Renaissance style building located in Kamigyo Ward, Kyoto City, Kyoto Prefecture. 例文帳に追加

京都府庁旧本館(きょうとふちょうきゅうほんかん)は、京都府京都市上京区にあるルネサンス様式の建築物。 - Wikipedia日英京都関連文書対訳コーパス

例文

(vii) Acquiring bonds that a foreign government, local government, international institution, foreign government affiliated institution (meaning an institution in which the main equity investor is the government of the country in which the head office or principle office of the institution is located), a juridical person in which a local government of a foreign country is the main equity investor, or a foreign bank or other financial institution issues or guarantees the debts thereof. 例文帳に追加

七 外国の政府若しくは地方公共団体、国際機関、外国の政府関係機関(その機関の本店又は主たる事務所の所在する国の政府が主たる出資者となっている機関をいう。)、外国の地方公共団体が主たる出資者となっている法人又は外国の銀行その他の金融機関が発行し、又は債務を保証する債券の取得 - 日本法令外国語訳データベースシステム

例文

(g) Acquiring bonds that a foreign government, local government, international institution, foreign government affiliated institution (meaning an institution in which the main equity investor is the government of the country in which the head office or principle office of the institution is located), a juridical person in which a local government of a foreign country is the main equity investor, or a foreign bank or other financial institution issues or guarantees the debts thereof. 例文帳に追加

ト 外国の政府若しくは地方公共団体、国際機関、外国の政府関係機関(その機関の本店又は主たる事務所の所在する国の政府が主たる出資者となっている機関をいう。)、外国の地方公共団体が主たる出資者となっている法人又は外国の銀行その他の金融機関が発行し、又は債務を保証する債券の取得 - 日本法令外国語訳データベースシステム

These shoens were managed by a government official of the central government or a koi (a military officer), but sometimes the powerful men on the spots were appointed to the head of shoens and charged with the office work. 例文帳に追加

こうした荘園は中央の内官や校尉によって管理されたが、現地の有力者を荘頭に任じて実務を行わせる場合もあった。 - Wikipedia日英京都関連文書対訳コーパス

Bonds issued or guaranteed by a foreign government or local government, international institution, foreign governmental institution (meaning an institution in which the main contributor is the government of the country where the head office or principal office of the institution is located), an entity in which the foreign local government is the main contributor, or a foreign bank or other financial institution. 例文帳に追加

外国の政府若しくは地方公共団体、国際機関、外国の政府関係機関(その機関の本店又は主たる事務所の所在する国の政府が主たる出資者となっている機関をいう。)、外国の地方公共団体が主たる出資者となっている法人又は外国の銀行その他の金融機関が発行し、又は債務を保証する債券の取得 - 経済産業省

As a result, Kyokumu Oshikoji family, Kanmu Mibu family and Suino Hirata family became responsible for various clerical and administrative jobs relating to ceremonies under the instruction of bugyo and shikiji (the head of office) while commanding the jigekanjin of Gekikata (Secretaries' Office), Kangata (one of government office) and Kurodogata respectively ('Kinchu Shosei Shoshi to Sahonokoto' (manners in political affairs and officers of the Imperial Court)). 例文帳に追加

その結果、局務押小路家が外記方、官務壬生家が官方、そして出納平田家が蔵人方の地下官人を統率して奉行・職事の指示に従って傘下の地下官人を率いて儀式のために必要な事務・雑務を行うことになった(「禁中諸政諸司等作法事」)。 - Wikipedia日英京都関連文書対訳コーパス

In addition, the head of the Kimata family that served as the head of chief retainers spent 20 days a month carrying out his work in nishi no maru sanju yagura (three-storied tower located at the northwest corner of nishi no maru) because he did not have his jinya (regional government office) although he had been granted ten thousand goku crop yields. 例文帳に追加

なお、筆頭家老・木俣家は1万石を領しているが、陣屋を持たなかったため、月20日は西の丸三重櫓で執務を行っていた。 - Wikipedia日英京都関連文書対訳コーパス

(ii) An account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc.: The head of the business office, etc. of the specified book-entry transfer institution, etc. that provides a confirmation concerning the said short-term national government bonds, or the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a document prescribed in paragraph (14) of Article 41-12 of the Act pursuant to the provisions of the said paragraph from the head of the specified overseas business office, etc. of the qualified foreign intermediary that provides a confirmation concerning the said short-term national government bonds 例文帳に追加

二 短期国債等に係る確認に係る振替記載等に係る口座 当該短期国債等に係る確認を行う特定振替機関等の営業所等の長又は当該短期国債等に係る確認を行う適格外国仲介業者の特定国外営業所等の長から法第四十一条の十二第十四項の規定による同項に規定する書類の提出を受けた特定振替機関等の営業所等の長 - 日本法令外国語訳データベースシステム

(iii) An account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc.: The head of the business office, etc. of the specified book-entry transfer institution, etc. that provides a confirmation concerning the said short-term national government bonds, or the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a document prescribed in paragraph (14) of Article 41-12 of the Act pursuant to the provisions of the said paragraph from the head of the specified overseas business office, etc. of the qualified foreign intermediary that provides a confirmation concerning the said short-term national government bonds. 例文帳に追加

三 短期国債等に係る確認に係る振替記載等に係る口座 当該短期国債等に係る確認を行う特定振替機関等の営業所等の長又は当該短期国債等に係る確認を行う適格外国仲介業者の特定国外営業所等の長から法第四十一条の十二第十四項の規定による同項に規定する書類の提出を受けた特定振替機関等の営業所等の長 - 日本法令外国語訳データベースシステム

(i) An account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning other book-entry transfer local government bonds: The head of the business office, etc. of the specified book-entry transfer institution, etc. that provides a confirmation concerning the said other book-entry transfer local government bonds, or the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice pursuant to the provisions of Article 5-2(14) of the Act from the head of the specified overseas business office, etc. of the qualified foreign intermediary that provides a confirmation concerning the said other book-entry transfer local government bonds 例文帳に追加

一 他の振替地方債に係る確認に係る振替記載等に係る口座 当該他の振替地方債に係る確認を行う特定振替機関等の営業所等の長又は当該他の振替地方債に係る確認を行う適格外国仲介業者の特定国外営業所等の長から法第五条の二第十四項の規定により通知を受けた特定振替機関等の営業所等の長 - 日本法令外国語訳データベースシステム

(ii) An account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning interest-bearing book-entry transfer national government bonds: The head of the business office, etc. of the specified book-entry transfer institution, etc. that provides a confirmation concerning the said interest-bearing book-entry transfer national government bonds, or the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice pursuant to the provisions of Article 5-2(14) of the Act from the head of the specified overseas business office, etc. of the qualified foreign intermediary that provides a confirmation concerning the said interest-bearing book-entry transfer national government bonds 例文帳に追加

二 利付振替国債に係る確認に係る振替記載等に係る口座 当該利付振替国債に係る確認を行う特定振替機関等の営業所等の長又は当該利付振替国債に係る確認を行う適格外国仲介業者の特定国外営業所等の長から法第五条の二第十四項の規定により通知を受けた特定振替機関等の営業所等の長 - 日本法令外国語訳データベースシステム

Samurai and landlord in the medieval Japan took charge of the territorial management and ruling by assuming various posts and powers such as Gunji shiki (local headships), Goshi shiki (sub district headships) and Hoshi shiki (executive officer of an Imperial demesne) granted by Kokuga (provincial government office), and Shokan shiki (officer entrusted with local management of the private estate) granted by the lord of a private estate (family head or guarantor of manor), as well as Jito shiki (manager and lord of a private estate) granted by the bakufu (Japanese feudal government headed by a shogun). 例文帳に追加

中世期の武士・在地領主は、ある者は国衙から郡司職・郷司職・保司職としての地位・権利を認められ、ある者は荘園領主(本家・本所)から荘官職に任じられ、またある者は幕府から地頭職を付与された。 - Wikipedia日英京都関連文書対訳コーパス

(6) In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry transfer local government bonds pursuant to the provisions of the said paragraph shall, without delay after the date of the submission, give a notice of the submission of the document on special measures for book-entry transfer local government bonds, to the nonresident or foreign corporation that shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of the said paragraph (in the case where a confirmation concerning other book-entry transfer local government bonds, a confirmation concerning interest-bearing book-entry transfer national government bonds or a confirmation concerning short-term national government bonds, etc. with regard to the said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, the notice shall be given to the said nonresident or foreign corporation via the head of the said specified overseas business office, etc.). 例文帳に追加

6 前項の場合において、同項の規定により振替地方債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替地方債特例書類の提出をした旨を同項の規定により振替地方債非課税適用申告書を提出したものとみなされる非居住者又は外国法人(当該非居住者又は外国法人に係る他の振替地方債に係る確認、利付振替国債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人)に対し通知を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

Incidentally, there is a theory arguing that Uchitsuomi was created based on the government organization system in Korean peninsula on the ground that there were cases in Korean peninsula where Gaisobun SEN was appointed to Uchitsuomi in Gogureyo and the head of Sahirashiki (a governmental office in Baekje managing clerical works) was called 'Uchitsuomi sahei' in Baekje. 例文帳に追加

なお、朝鮮半島の高句麗でも泉蓋蘇文が内臣に任じられ、百済の佐平職の筆頭を「内臣佐平」と称した例がある事から、朝鮮半島の官制を参考にした説もある。 - Wikipedia日英京都関連文書対訳コーパス

(7) The head of a business office, etc. of a specified book-entry transfer institution, etc. or head of a specified overseas business office, etc. of a qualified foreign intermediary shall, where a statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted, confirm whether or not the holding period and other matters specified by an Ordinance of the Ministry of Finance with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds entered in the said statement of the holding period of book-entry transfer national government bonds or statement of the holding period of book-entry transfer local government bonds are consistent with the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds and other matters specified by an Ordinance of the Ministry of Finance as entered or recorded in the books prescribed in Article 5-2(13) of the Act (referred to as the "books for book-entry transfer" in paragraph (9), paragraph (11) and paragraph (24)). 例文帳に追加

7 特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、振替国債所有期間明細書又は振替地方債所有期間明細書の提出があつた場合には、当該振替国債所有期間明細書又は振替地方債所有期間明細書に記載された振替国債又は振替地方債に係る所有期間その他の財務省令で定める事項が、法第五条の二第十三項に規定する帳簿(第九項、第十一項及び第二十四項において「振替帳簿」という。)に記載又は記録がされた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項と同じであるかどうかを確認しなければならない。 - 日本法令外国語訳データベースシステム

(4) In the case referred to in the preceding paragraph, the head of the business office, etc. of the specified book-entry transfer institution, etc. who has submitted a document on special measures for book-entry transfer national government bonds pursuant to the provisions of the said paragraph shall, without delay after the date of the submission, give a notice of the submission of the document on special measures for book-entry transfer national government bonds to the nonresident or foreign corporation that shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of the said paragraph (in the case where a confirmation concerning book-entry transfer local government bonds or a confirmation concerning short-term national government bonds, etc. with regard to the said nonresident or foreign corporation is provided by the head of a specified overseas business office, etc. of a qualified foreign intermediary, a notice shall be given to the said nonresident or foreign corporation via the head of the said specified overseas business office, etc.). 例文帳に追加

4 前項の場合において、同項の規定により振替国債特例書類の提出をした特定振替機関等の営業所等の長は、当該提出をした日以後遅滞なく、当該振替国債特例書類の提出をした旨を同項の規定により振替国債非課税適用申告書を提出したものとみなされる非居住者又は外国法人(当該非居住者又は外国法人に係る振替地方債に係る確認又は短期国債等に係る確認を適格外国仲介業者の特定国外営業所等の長が行う場合にあつては、当該特定国外営業所等の長を経由して当該非居住者又は外国法人)に対し通知を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

(i) An account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning book-entry transfer local government bonds: The head of the business office, etc. prescribed in Article 5-2(1) of the Act (hereinafter referred to as the "business office, etc." through to paragraph (8)) of the specified book-entry transfer institution, etc. that provides a confirmation concerning the said book-entry transfer local government bonds, or the head of the business office, etc. of the specified book-entry transfer institution, etc. that has received a notice pursuant to the provisions of Article 5-2(14) of the Act from the head of the specified overseas business office, etc. prescribed in paragraph (5)(v) of the said Article (hereinafter referred to as the "specified overseas business office, etc." through to paragraph (7)) of the qualified foreign intermediary prescribed in item (iv) of the said paragraph (hereinafter referred to as the "qualified foreign intermediary" in this Article) that provides a confirmation concerning the said book-entry transfer local government bonds 例文帳に追加

一 振替地方債に係る確認に係る振替記載等に係る口座 当該振替地方債に係る確認を行う特定振替機関等の法第五条の二第一項に規定する営業所等(以下第八項までにおいて「営業所等」という。)の長又は当該振替地方債に係る確認を行う同条第五項第四号に規定する適格外国仲介業者(以下この条において「適格外国仲介業者」という。)の同項第五号に規定する特定国外営業所等(以下第七項までにおいて「特定国外営業所等」という。)の長から法第五条の二第十四項の規定により通知を受けた特定振替機関等の営業所等の長 - 日本法令外国語訳データベースシステム

(9) A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed). 例文帳に追加

9 振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所(第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称)を当該書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

His governmental posts were as follows, in the order he was appointed; Dazai no Sotsu, General Affairs Official of the Imperial Household in charge of State affairs, the President of the government, the Great Governor-General in charge of the military expedition to the east, Hyobu kyo, the Governor of Fukuoka Province (later Governor of the prefecture, Kenrei (same as governor)), a member of the Chamber of Elders (later became the Chairman), the Governor-General in charge of suppressing the opposition in Kagoshima Prefecture, Sadaijin (Minister of the Left), the head of the Military General Staff Office, the President of councilor and Lord Custodian [Chief Priest] of the Great Shrine of Ise. 例文帳に追加

官職は任命順に、大宰帥、国事御用掛、政府総裁、東征大総督、兵部卿、福岡藩知事(のちに県知事、県令)、元老院議官(後に議長)、鹿児島県逆徒征討総督、左大臣、陸軍参謀本部長、参謀総長、祭主。 - Wikipedia日英京都関連文書対訳コーパス

(3) A mayor of municipality may delegate the authority of the Daycare Practice and the authority of the aid provided in the proviso of Article 24 paragraph (1), in whole or in part, to the head of the Welfare Office under the management of the municipal government or to the board of education set up in said municipality. 例文帳に追加

3 市町村長は、保育の実施の権限及び第二十四条第一項ただし書に規定する保護の権限の全部又は一部を、その管理する福祉事務所の長又は当該市町村に置かれる教育委員会に委任することができる。 - 日本法令外国語訳データベースシステム

In 1615 Jodoshu hatto was established as one of the rules of Jiin shohatto, in which Chion-in was recognized as the head temple, and Zojo-ji Temple was given the name of Daihonzan and Sorokusho (a government office of religion) was founded there although it had a lower position than Chion-in. 例文帳に追加

元和(日本)元年(1615年)に寺院諸法度の一環として浄土宗法度が制定され、知恩院が門跡寺院・第一位の本山とされ、増上寺はこれより下位に置かれたものの、「大本山」の称号と宗務行政官庁である「総録所」が設置された。 - Wikipedia日英京都関連文書対訳コーパス

He surpassed his elder brother Naritane who succeeded the head of Chiba family, in terms of their official ranks; Tsunehide was promoted to Shimousa no kami, a higher rank to Naritane's Chiba no suke (assistant governor of Chiba Province, also called Shimousa no suke), while Tsunehide later achieved the position of Kazusa no suke, the highest rank official of Kazusa Kokuga (territories governed by provincial government office) designated as Shinno-ningoku (provinces whose gubernatorial posts were reserved as sinecures for imperial princes). 例文帳に追加

官位などは宗家を継いだ兄・成胤を越え、更には千葉介(下総介)の上官である下総守、ついで親王任国である上総国衙の最高の地位である上総介の地位を得て宗家をしのぐ地位を獲得するに至った。 - Wikipedia日英京都関連文書対訳コーパス

(14) A person who intends to obtain the approval set forth in Article 5-2(5)(iv) of the Act shall attach, to a document containing the person's name and the location of the person's head office or principal office and any other matters specified by an Ordinance of the Ministry of Finance, a document in which a specified book-entry transfer institution certifies that the person is a foreign account management institution prescribed in paragraph (5)(vii) of the said Article and any other document specified by an Ordinance of the Ministry of Finance, and submit such documents, in the case of book-entry transfer national government bonds, to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds, or in the case of book-entry transfer local government bonds, to the district director prescribed in item (ii)(a) of the said paragraph via the specified book-entry transfer institution pertaining to the said book-entry transfer local government bonds and the person who pays interest on the said book-entry transfer local government bonds. 例文帳に追加

14 法第五条の二第五項第四号の承認を受けようとする者は、名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した申請書にその者が同項第七号に規定する外国口座管理機関である旨を特定振替機関が証する書類その他財務省令で定める書類を添付して、これを、振替国債にあつては当該振替国債に係る特定振替機関を経由して同条第一項第一号イに規定する税務署長に、振替地方債にあつては当該振替地方債に係る特定振替機関及び当該振替地方債の利子の支払をする者を経由して同項第二号イに規定する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

In the same year of 1564, Yoshiteru utilized the Miyoshi clan in driving Sadataka ISE, then head of Mandokoro (the government administrative office) who had been hostile to the Shogun, into death in a losing battle; appointed his (Yoshiteru's) cousin-in-law Harukado SETTSU as new head of Mandokoro; strengthened his control of official decisions of the Bakufu through the Mandokoro, previously out of his real authority but now more at his mercy, and thereby steadily achieved direct rule by the Shogun as the wisest leader after Yoshimitsu ASHIKAGA. 例文帳に追加

また、三好氏を利用して永禄7年(1564年)には敵対していた政所執事伊勢貞孝を敗死に追い込み、新たな政所執事に義輝の義従兄弟にあたる摂津晴門を起用し、従来将軍の意向が及ばなかった政所を掌握して幕府決裁に対する影響力を強め、義満以来の聡明な将軍として幕府の将軍親政を着実に進めていった。 - Wikipedia日英京都関連文書対訳コーパス

Article 25-8 The head of a Welfare Office established by a prefectural government shall take a measure set forth in any of the following items, when he/she finds necessary for a child for whom notification pursuant to the provision of Article 25 or a referral pursuant to the provision of paragraph (2) item (ii) of the preceding Article or paragraph (1) item (iii) of the following Article is made, or a child, his/her guardian or an expectant and nursing mother for whom consultation is provided: 例文帳に追加

第二十五条の八 都道府県の設置する福祉事務所の長は、第二十五条の規定による通告又は前条第二項第二号若しくは次条第一項第三号の規定による送致を受けた児童及び相談に応じた児童、その保護者又は妊産婦について、必要があると認めたときは、次の各号のいずれかの措置を採らなければならない。 - 日本法令外国語訳データベースシステム

(7) The foreign intermediary set forth in the preceding paragraph that has provided a confirmation pursuant to the provisions of the said paragraph shall submit the documents prescribed in Article 41-12(14) of the Act for each person who makes entries or records under the book-entry transfer system set forth in paragraph (12) of the said Article to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign intermediary makes entries or records under the book-entry transfer system for specified book-entry transfer national government bonds, etc. pertaining to the said confirmation (where the said foreign intermediary is a foreign further indirect account management institution (meaning a foreign further indirect account management institution prescribed in the said paragraph), to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign further indirect account management institution prescribed in paragraph (14) of the said Article pertaining to the said specified book-entry transfer national government bonds, etc. makes entries or records under the book-entry transfer system for the said specified book-entry transfer national government bonds, etc. via the said foreign further indirect account management institution). 例文帳に追加

7 前項の規定による確認をした同項の外国仲介業者は、法第四十一条の十二第十二項の振替記載等を受ける者の各人別に、同条第十四項に規定する書類を、当該確認に係る特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に(当該外国仲介業者が外国再間接口座管理機関(同条第十二項に規定する外国再間接口座管理機関をいう。)である場合には、当該特定振替国債等に係る同条第十四項に規定する外国間接口座管理機関を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に)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

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

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

(4) When a person who had submitted a written notice set forth in Article 41-12(12) of the Act has changed the person's name or address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply through to Article 26-20), the person shall promptly submit a document containing the person's name and address after the change to the head of the business office, etc. (meaning a business office, etc. prescribed in Article 41-12(12) of the Act; hereinafter the same shall apply in this Article) of the specified book-entry transfer institution, etc. to which the person had submitted the written notice (where the person had submitted the said written notice, pursuant to the provisions of the said paragraph, via a foreign intermediary to the head of the business office, etc. of the specified book-entry transfer institution, etc. where he/she makes entries or records under the book-entry transfer system for the specified book-entry transfer national government bonds, etc. (meaning specified book-entry transfer national government bonds, etc. prescribed in the said paragraph; hereinafter the same shall apply through to Article 26-20), the person shall promptly submit such document via the said foreign intermediary to the head of the business office, etc. of the said specified book-entry transfer institution, etc., according to the provisions of the first sentence of Article 41-12(12) of the Act). The same shall apply where the person has changed the name or address again after submitting the said document. 例文帳に追加

4 法第四十一条の十二第十二項の告知書の提出をした者が、当該告知書の提出をした後、氏名若しくは名称又は住所(国内に住所を有しない者にあつては、同項に規定する財務省令で定める場所。以下第二十六条の二十までにおいて同じ。)の変更をした場合には、その者は、速やかに、当該告知書の提出をした特定振替機関等の営業所等(同項に規定する営業所等をいう。以下この条において同じ。)の長に(当該告知書を同項の規定により外国仲介業者を経由してその特定振替国債等(同項に規定する特定振替国債等をいう。以下第二十六条の二十までにおいて同じ。)の振替記載等をする特定振替機関等の営業所等の長に提出した場合には、法第四十一条の十二第十二項前段の規定に準じて当該外国仲介業者を経由して当該特定振替機関等の営業所等の長に)その変更をした後のその者の氏名又は名称及び住所を記載した書類の提出をしなければならない。当該書類を提出した後、再び氏名若しくは名称又は住所の変更をした場合についても、同様とする。 - 日本法令外国語訳データベースシステム

14) A foreign intermediary that has made a confirmation set forth in the second part of paragraph (12) shall, for each person who makes entries or records under the book-entry transfer system set forth in the said paragraph, submit a document certifying that the confirmation set forth in the said paragraph has been made, the identification documents used for the said confirmation and any other document specified by a Cabinet Order, to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary makes the said entries or records under the book-entry transfer system regarding the specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign indirect account management institution makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. 例文帳に追加

14 第十二項後段の確認をした外国仲介業者は、同項の振替記載等を受ける者の各人別に、同項の確認をした旨を証する書類、当該確認に係る同項の確認書類その他の政令で定める書類を、当該外国仲介業者が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関(当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関)を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に)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

(iv) Qualified foreign intermediary: A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the "other Contracting State") of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds 例文帳に追加

四 適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約(租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。)の我が国以外の締約国(次号において「条約相手国」という。)に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。 - 日本法令外国語訳データベースシステム

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice. 例文帳に追加

12 平成十一年四月一日以後最初に特定振替機関等(社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関(当該みなされる者を含む。)の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関(第五条の二第五項第二号に規定する特定口座管理機関をいう。)及び特定間接口座管理機関(第五条の二第五項第三号に規定する特定間接口座管理機関をいう。)をいう。以下この条において同じ。)又は外国仲介業者(第五条の二第五項第八号に規定する外国間接口座管理機関(以下この条において「外国間接口座管理機関」という。)及び同項第七号に規定する外国再間接口座管理機関(以下この条において「外国再間接口座管理機関」という。)をいう。以下この条において同じ。)に開設され、又は開設されている口座において当該特定振替機関等の営業所等(第五条の二第一項に規定する営業所等をいう。以下この条において同じ。)又は当該外国仲介業者の国外営業所等(外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。)を通じて特定振替国債等(特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。)の振替記載等を受ける者(法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。)は、その者の氏名又は名称及び住所(国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等(当該口座においてされるものに限る。以下この条において同じ。)を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者(当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関)及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関)を経由して当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出(当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。)をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類(以下この項から第十八項までにおいて「確認書類」という。)を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

(ii) when a Foreign Securities Broker has violated laws and regulations (including the laws and regulations of a foreign state) or dispositions given by government agencies based on said laws and regulations, or the conditions attached to said permission or to the Registration, etc. granted in the state where its head office is located (meaning a registration equivalent to the registration under Article 29 (including a permission or any other administrative dispositions similar to said registration; hereinafter the same shall apply in Article 60-3(1)(i)(b) and (g)), and when it is found necessary and appropriate for the public interest or protection of investors; or 例文帳に追加

二 法令(外国の法令を含む。)、当該法令に基づく行政官庁の処分又は当該許可若しくはその本店の所在する国において受けている登録等(第二十九条の登録と同種類の登録(当該登録に類する許可その他行政処分を含む。)をいう。第六十条の三第一項第一号ロ及びトにおいて同じ。)に付された条件に違反した場合において、公益又は投資者保護のため必要かつ適当であると認められるとき。 - 日本法令外国語訳データベースシステム

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice. 例文帳に追加

18 平成十一年四月一日以後に国内において特定振替国債等の償還(買入消却を含む。以下この項において同じ。)又は利息(第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。)の支払によりその償還金(買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。)又は利息の支払を受ける者(法人税法別表第一に掲げる法人その他の政令で定めるものを除く。)は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に(当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関とする。)を経由して当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に)提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

For the purposes of this Convention, the termresident of a Contracting Statemeans any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes: (a) the Government of that Contracting State and any political subdivision or local authority thereof; (b) a pension fund or pension scheme established under the laws of that Contracting State; and (c) an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose(or for more than one of those purposes), only if all or part of its income or gains may be exempt from tax under the domestic laws of that Contracting State. 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国の政府及び当該一方の締約国の地方政府又は地方公共団体(b)当該一方の締約国の法令に基づいて設立された年金基金又は年金計画(c)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの(当該一方の締約国の法令において所得又は収益の全部又は一部に対する租税が免除されるものに限る。) - 財務省

1. For the purposes of this Agreement, the termresident of a Contracting Partymeans: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof. 例文帳に追加

1この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人(当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。)(ii)香港特別行政区内に一賦課年度中に百八十日を超えて滞在し、又は連続する二賦課年度において三百日を超えて滞在する個人(当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。)(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)日本国については、日本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により日本国において課税を受けるべきものとされる者(日本国内に源泉のある所得のみについて日本国において租税を課される者を除く。)(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体 - 財務省

例文

I made a comment at the informal ministerial gathering today, which was obviously not a comment from the head of the administration, but I am Vice-Chief of the People's New Party (PNP), and the current government is, as you know, a coalition of the Democratic Party of Japan (DPJ) and the PNP. Accordingly, Prime Minister Kan, right after he assumed office, met with (PNP) Chief Shizuka Kamei to discuss how the two parties would cooperate in policymaking, at which meeting I was also present as the PNP Secretary-General at that time. Under the three-party coalition that preceded the current one, there was a committee called the Ministerial Committee on Basic Policies, which was set up as a forum for the parties to coordinate or match their policies, but then the Social Democratic Party left the coalition. That is why how the remaining parties should cooperate in policymaking afterwards was a subject of discussion at the party leader meeting right after Prime Minister Kan became the new Prime Minister, during which both leaders agreed to go about it properly. Then as it turned out, as you know, we had a House of Councilors election and the same subject also just came up again during the recent meeting of the two party leaders, who supposedly agreed to "do it (policy cooperation)." That is why I decided to make an elaborate comment on this subject to Prime Minister Kan at today's informal ministerial gathering, to which Prime Minister Kan responded by telling Mr. Gemba, who is a state minister and is also DPJ's Policy Research Committee Chair, to work on policy cooperation with the PNP in the proper way - therefore, Policy Research Committee Chair Gemba and I proceeded to discuss how it should be done, a task that I presume will basically be handled mainly by policy research committee chairs. 例文帳に追加

今日、閣僚懇で、私はこれは行政の長としての発言ではございませんけれども、国民新党の副代表でもございますし、両党、民主党と国民新党のご存じのように連立内閣でございますから、両党間の政策協議をどうするのかということは、実は菅総理がなられた後、すぐ亀井静香(国民新党)代表と話をされまして、当時私は幹事長でございましたから、同席をいたしまして、前の3党連立内閣のときは、基本政策閣僚委員会というのがございまして、ここで政策を整合性を図る、あるいはすり合わせをするということでございましたが、社民党さんが連立を離脱されましたので、その後の政策協力をどうするかということが当時菅総理が実現した後のすぐの党首会談でのテーマで、しっかりやりましょうという話でございましたが、ご存じのように参議院選挙になりましたので、またこの前も両党首会談でそのことが議題になって、「(政策協力を)やろう」ということでございましたから、今日閣僚懇で菅総理に相当申し上げまして、ちょうど玄葉さんが民主党の国務大臣兼政調会長でございますから、菅総理からもきちっと国民新党のほうとの政策協議をするようにということでございまして、玄葉政調会長と私ともどういうふうにするのかと、基本的に政調会長中心だというふうに思いますけれども、そのことを打ち合わせをさせていただいたわけでございます。 - 金融庁

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