「in the day meaning」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

Article 854 (1) If, notwithstanding the presence of misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of an officer (meaning the officer prescribed in Article 329(1); hereinafter the same shall apply in this Section), a proposal to dismiss such officer is rejected at the shareholders meeting or a resolution of the shareholders meeting to dismiss such officer fails to become effective pursuant to the provisions of Article 323, the following shareholders may demand dismissal of such officer by filing an action within thirty days from the day of such shareholders meeting: 例文帳に追加

第八百五十四条　役員（第三百二十九条第一項に規定する役員をいう。以下この節において同じ。）の職務の執行に関し不正の行為又は法令若しくは定款に違反する重大な事実があったにもかかわらず、当該役員を解任する旨の議案が株主総会において否決されたとき又は当該役員を解任する旨の株主総会の決議が第三百二十三条の規定によりその効力を生じないときは、次に掲げる株主は、当該株主総会の日から三十日以内に、訴えをもって当該役員の解任を請求することができる。 - 日本法令外国語訳データベースシステム

Article 273 (1) In cases where there are provision with respect to the matters listed in Article 236(1)(vii)(b) as a feature of Share Options subject to Call (meaning Share Options for which there are provisions with respect to the matters listed in item (vii)(a) of that paragraph. The same shall apply hereinafter in this Chapter.), the Stock Company shall determine the day under the same item (vii)(b) by resolution of a shareholders meeting (or of a board of directors meeting for a Company with Board of Directors); provided, however, that this shall not apply in cases where it is otherwise provided as a feature of such Share Options subject to Call. 例文帳に追加

第二百七十三条　取得条項付新株予約権（第二百三十六条第一項第七号イに掲げる事項についての定めがある新株予約権をいう。以下この章において同じ。）の内容として同号ロに掲げる事項についての定めがある場合には、株式会社は、同号ロの日を株主総会（取締役会設置会社にあっては、取締役会）の決議によって定めなければならない。ただし、当該取得条項付新株予約権の内容として別段の定めがある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Whereas His Majesty has by Order made on the 28th day of July, 1938, declared British India to be a convention country within the meaning of section 91A of the Patents And Designs Acts, 1907 to 1938, any person who has applied for protection for any invention or design in the United Kingdom, or his legal representative or assignee shall, either alone or jointly with any other person be entitled to claim that the patent that may be granted to him under this Act, for the said invention or the registration of the said design under this Act, shall be in priority to other applicants and shall have the same date as the date of the application in the United Kingdom: 例文帳に追加

国王陛下は、1938 年7 月28 日に発布された命令により、英領インドは1907 年から1938 年の特許意匠法第91A 条の意義の範囲内において一締約国であることを宣言しているところ、英国において発明又は意匠の保護を出願した者又はその法定代理人若しくは譲受人は、単独であると他の者との共同であるとを問わず、当該発明について本法によりその者に付与される特許又は本法に基づく当該意匠の登録は、他の出願人に優先するものであり、連合王国内で出願された日と同じ日付を有すると主張する権利を有する。 - 特許庁

If, before the day on which this section comes into force, a person has paid a prescribed fee applicable to a small entity, within the meaning of the Patent Rules as they read at the time of payment, but should have paid the prescribed fee applicable to an entity other than a small entity and a payment equivalent to the difference between the two amounts is submitted to the Commissioner in accordance with subsection (2) either before or no later than twelve months after that day, the payment is deemed to have been paid on the day on which the prescribed fee was paid, regardless of whether an action or other proceeding relating to the patent or patent application in respect of which the fee was payable has been commenced or decided. 例文帳に追加

本条が施行される日前に，ある者が納付時に有効な特許規則の意味の範疇における小法人に適用される所定の手数料を納付したが，小法人以外の法人に適用される手数料を納付すべきであった場合に，その日後12月より前にか又は12月より遅れることなく(2)に従って，その二つの額の差額と同額の納付が長官にされるならば，手数料が納付されなければならない特許又は特許出願に関する訴訟その他の手続が開始又は決定していたか否かを問わず，その納付は，所定の手数料が納付された日に支払われたものとみなされる。 - 特許庁

(3) The provision of Article 52-6(1) of the New Banking Act (including the cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act; hereinafter the same shall apply in this paragraph) shall not apply, until the day on which one year has elapsed from the Effective Date, to granting of credit, etc. (meaning granting of credit, etc. as defined by Article 52-6(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) by a Bank Holding Company as defined by Article 2(11) of the New Banking Act (hereinafter referred to as a "Bank Holding Company" in this paragraph) and/or its Subsidiary Companies, etc. (meaning Subsidiary Companies, etc. as defined by 52-6(1) of the New Banking Act; hereinafter the same shall apply in this paragraph), or by a Long-Term Credit Bank Holding Company as defined by Article 16-4(1) of the New Long-Term Credit Bank Act (hereinafter referred to as a "Long-Term Credit Bank Holding Company" in this paragraph) and/or its Subsidiary Companies, etc., to one person as defined by Article 52-6(1) of the New Banking Act of which the total amount exceeds the Limit of Granting of Credit, etc. by Bank Holding Company (meaning Limit of Granting of Credit, etc. by Bank Holding Company as defined by Article 52-6(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) at the time when this Act comes into effect, if the Bank Holding Company or the Long-Term Credit Bank Holding Company (hereinafter collectively referred to as a "Bank Holding Company, etc." in this paragraph and Article 105 of these Supplementary Provisions) notifies thereof to the Financial Reconstruction Commission by the day on which three months have elapsed from the Effective Date. In this case, where it is likely that if the Bank Holding Company and/or its Subsidiary Companies, etc., or Long-Term Credit Bank Holding Company and/or its Subsidiary Companies, etc., do not continue granting of credit, etc. of which the total amount exceeds the Limit of Granting of Credit, etc. by Bank Holding Company to the one person even after the day on which one year has elapsed from the Effective Date, it would significantly hinder the continuation of the business of the one person, or where there is other compelling reason, and when the Bank Holding Company, etc. obtains an approval from the Prime Minister before that day, the Bank Holding Company, etc. shall be deemed to have obtained the approval referred to in the proviso to Article 52-6(1) of the New Banking Act on the day after that day. 例文帳に追加

３　新銀行法第五十二条の六第一項（新長期信用銀行法第十七条において準用する場合を含む。以下この項において同じ。）の規定は、この法律の施行の際現に新銀行法第五十二条の六第一項に規定する同一人に対する信用の供与等（同項に規定する信用の供与等をいう。以下この項において同じ。）の額が合算して銀行持株会社に係る信用供与等限度額（同条第一項に規定する銀行持株会社に係る信用供与等限度額をいう。以下この項において同じ。）を超えている新銀行法第二条第十一項に規定する銀行持株会社（以下この項において「銀行持株会社」という。）若しくはその子会社等（新銀行法第五十二条の六第一項に規定する子会社等をいう。以下この項において同じ。）又は新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社（以下この項において「長期信用銀行持株会社」という。）若しくはその子会社等の当該同一人に対する信用の供与等については、当該銀行持株会社又は当該長期信用銀行持株会社（以下この項及び附則第百五条において「銀行持株会社等」という。）が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、当該銀行持株会社若しくはその子会社等又は当該長期信用銀行持株会社若しくはその子会社等が合算して当該同一人に対して同日後も引き続き銀行持株会社に係る信用供与等限度額を超えて当該信用の供与等をしないこととすれば当該同一人の事業の継続に著しい支障を生ずるおそれがある場合その他のやむを得ない理由がある場合において当該銀行持株会社等が同日までに内閣総理大臣の承認を受けたときは、当該銀行持株会社等は、同日の翌日において新銀行法第五十二条の六第一項ただし書の規定による承認を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Article 27-22-3 (1) A company who intends to make Purchase, etc. of Listed Share Certificates, etc. through Tender Offer as provided for in paragraph (1) of the preceding Article shall, if there are any Material Facts (meaning Material Fact Pertaining to Business or Other Matters provided for in Article 166(1) (excluding those specified by a Cabinet Office Ordinance); hereinafter the same shall apply in this and the following Article) pertaining to the company that has not been published as provided for in Article 166(1), publish the Material Facts pursuant to the provisions of a Cabinet Office Ordinance before the day on which the Tender Offer Notification (meaning Tender Offer Notification as defined in Article 27-3(2) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article; hereinafter the same shall apply in this and the following Article) is submitted. 例文帳に追加

第二十七条の二十二の三　前条第一項に規定する公開買付けによる上場株券等の買付け等を行おうとする会社は、当該会社の重要事実（第百六十六条第一項に規定する業務等に関する重要事実（内閣府令で定めるものを除く。）をいう。以下この条及び次条において同じ。）であつて第百六十六条第一項に規定する公表がされていないものがあるときは、公開買付届出書（前条第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいう。以下この条及び次条において同じ。）を提出する日前に、内閣府令で定めるところにより、当該重要事実を公表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) in cases where the distribution or payment was approved by resolution at an annual general meeting of members under Article 104(2) (limited to cases where the amount of Cash Dividends determined by said resolution exceeds the amount prescribed in Article 114(1) (excluding the items of that paragraph) as of the last day of the business year), the director who submitted the proposal at the relevant Annual General Meeting of Members (meaning the director who submitted a proposal at the annual general meeting of members as specified by a Cabinet Office Ordinance); 例文帳に追加

一　第百四条第二項の規定による定時社員総会の決議による承認があった場合（当該決議によって定められた配当金の額が当該事業年度の末日における第百十四条第一項（各号を除く。）に規定する額を超える場合に限る。）における当該定時社員総会に係る総会議案提案取締役（当該定時社員総会に議案を提案した取締役として内閣府令で定めるものをいう。） - 日本法令外国語訳データベースシステム

(ii) Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less. 例文帳に追加

二　前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率（業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるものに要する費用その他の事情を考慮して厚生労働省令で定める率をいう。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。 - 日本法令外国語訳データベースシステム

(a) In cases where a resolution relating to a decision pursuant to the provisions of Article 156(1) is passed by a shareholders meeting (limited to cases where the total amount of the Monies, Etc. under item (ii) of that paragraph decided by such resolution exceeds the Distributable Amount as at the day of such resolution), the Proposing Directors at Shareholders Meeting (meaning persons prescribed by the applicable Ordinance of the Ministry of Justice as directors who submitted proposals to such shareholders meeting. The same shall apply hereinafter in this paragraph) relating to such shareholders meeting; 例文帳に追加

イ　第百五十六条第一項の規定による決定に係る株主総会の決議があった場合（当該決議によって定められた同項第二号の金銭等の総額が当該決議の日における分配可能額を超える場合に限る。）における当該株主総会に係る総会議案提案取締役（当該株主総会に議案を提案した取締役として法務省令で定めるものをいう。以下この項において同じ。） - 日本法令外国語訳データベースシステム

(b) In cases where a resolution relating to a decision pursuant to the provisions of Article 156(1) is passed by a board of directors meeting (limited to cases where the total amount of the Monies, Etc. under item (ii) of that paragraph decided by such resolution exceeds the Distributable Amount as at the day of such resolution), the Proposing Directors at Board of Directors Meeting (meaning persons prescribed by the applicable Ordinance of the Ministry of Justice as directors who submitted proposals to such board of directors meeting (or, for a Company with Committees, directors or executive officers). The same shall apply hereinafter in this paragraph) relating to such board of directors meeting; 例文帳に追加

ロ　第百五十六条第一項の規定による決定に係る取締役会の決議があった場合（当該決議によって定められた同項第二号の金銭等の総額が当該決議の日における分配可能額を超える場合に限る。）における当該取締役会に係る取締役会議案提案取締役（当該取締役会に議案を提案した取締役（委員会設置会社にあっては、取締役又は執行役）として法務省令で定めるものをいう。以下この項において同じ。） - 日本法令外国語訳データベースシステム

Article 52-69 A Designated Dispute Resolution Organization shall not have an Organized Crime Group Member, etc. (meaning the organized crime group member, etc. defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members (Act No. 77 of 1991) (hereinafter referred to as an "Organized Crime Group Member" in this Article) or a person for whom five years have not passed from the day on which such person ceased to be an Organized Crime Group Member) engaged in Dispute Resolution, etc. or use him/her as an assistant in Dispute Resolution, etc. 例文帳に追加

第五十二条の六十九　指定紛争解決機関は、暴力団員等（暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第二条第六号に規定する暴力団員（以下この条において「暴力団員」という。）又は暴力団員でなくなつた日から五年を経過しない者をいう。）を紛争解決等業務に従事させ、又は紛争解決等業務の補助者として使用してはならない。 - 日本法令外国語訳データベースシステム

After the Second World War, since the ban on Onmyodo was officially annulled in conjunction with obsolescence of the laws and notices established by the old Meiji government, Rokuyo (6 yo) (originally 'Rokki' meaning sensho/sakigachi/sakikachi, tomobiki, senbu/sakimake/senmake, butsumetsu, taian and shakko/shakku), a rekichu that onmyoji used in the past became more popular than Junichoku (12 choku) and it came into general use as part of Important Dates in calendars and day planners but, first and foremost, its use remains a supplementary rekichu. 例文帳に追加

第二次世界大戦後、旧明治法令・通達の廃止にともない陰陽道を禁止する法令が公式に廃止されて以降、かつて陰陽師が用いていた暦注のひとつである六曜（本来は「六輝」と言う、先勝・友引・先負・仏滅・大安・赤口のこと）が、十二直よりも好まれカレンダーや手帳などのスケジュール表示の一部として広く一般に用いられているようになっているが、これはあくまで補助的な暦注としてのみ使用されるにとどまっている。 - Wikipedia日英京都関連文書対訳コーパス

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十六条の四の二　内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) When three years have passed from the day of the submission of Ongoing Disclosure Documents (meaning an Annual Securities Report, etc., Quarterly Securities Report, Semiannual Securities Report and Extraordinary Securities Report, etc.; hereinafter the same shall apply in this paragraph and Article 185-7(2), (3) and (19)) which contains any misstatement on important matters, the Prime Minister may not issue a decision on commencement of trial procedures concerning the facts listed in paragraph (1), item (ii) relating to said Ongoing Disclosure Documents. 例文帳に追加

５　重要な事項につき虚偽の記載がある継続開示書類（有価証券報告書等及び四半期・半期・臨時報告書等をいう。以下この項並びに第百八十五条の七第二項、第三項及び第十九項において同じ。）を提出した日から三年を経過したときは、内閣総理大臣は、当該継続開示書類に係る第一項第二号に掲げる事実について、審判手続開始の決定をすることができない。 - 日本法令外国語訳データベースシステム

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十八条の八十八の二　連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

It houses the following facilities: A buffet restaurant of more than sixty kinds of natural food most of which are safe local produce; a handicraft workshop where one can experience working natural materials, and learning about the natural environment; a farmer's market; a strawberry greenhouse with the vertically arranged multi-layered hydroponic system which is available to a person in a wheelchair; allotment gardens (also referred as Klein Garten, in German meaning small garden) with seventeen land parcels for staying users; allotment gardens of twenty-one parcels for single-day users; and two cottages. 例文帳に追加

安心・安全の地元産農産物をできる限り使用した60種類以上の自然食メニューのビュッフェスタイルのレストラン、加工体験、自然学習体験などができる手づくり工房、ファーマーズマーケット、立体多段式水耕栽培システムを導入して、車椅子の人も利用できるいちごハウス、17区画の滞在型市民農園（クラインガルテン）、21区画の日帰り農園、2棟のコテージ等の施設がある。 - Wikipedia日英京都関連文書対訳コーパス

(ii) With regard to insurance benefits in pension form to be paid in respect of the period from August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amount obtained by multiplying the amount calculated as the basic daily benefit amount pursuant to the provision of Article 8 by a rate specified by the Minister of Health, Labour and Welfare based on the rate obtained by dividing the average salary (meaning the average amount of salary per worker calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare based on the amount of salary paid regularly every month according to the Monthly Labor Survey prepared by the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this item and Article 16-6, paragraph (2)) for the fiscal year one year before the fiscal year containing the month for which insurance benefits in pension form are to be paid (where said month falls on the months from April to July, the fiscal year two years before), by the average salary for the fiscal year containing the day of the occurrence of the grounds of calculation, shall be the basic daily pension benefit amount. 例文帳に追加

二　算定事由発生日の属する年度の翌々年度の八月以後の分として支給する年金たる保険給付については、第八条の規定により給付基礎日額として算定した額に当該年金たる保険給付を支給すべき月の属する年度の前年度（当該月が四月から七月までの月に該当する場合にあつては、前々年度）の平均給与額（厚生労働省において作成する毎月勤労統計における毎月きまつて支給する給与の額を基礎として厚生労働省令で定めるところにより算定した労働者一人当たりの給与の平均額をいう。以下この号及び第十六条の六第二項において同じ。）を算定事由発生日の属する年度の平均給与額で除して得た率を基準として厚生労働大臣が定める率を乗じて得た額を年金給付基礎日額とする。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year. 例文帳に追加

２　特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Article 102 (1) The provision of Article 13(1) of the Banking Act after the revision by the provision of Article 10 (hereinafter referred to as the "New Banking Act") (including the Cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by the provision of Article 11 (hereinafter referred to as the "New Long-Term Credit Bank Act"), Article 89 of the Shinkin Bank Act after the revision by the provision of Article 13 (hereinafter referred to as the "New Shinkin Bank Act"), Article 94 of the Labor Bank Act after the revision by the provision of Article 14 (hereinafter referred to as the "New Labor Bank Act") and Article 6 of the Act on Financial Businesses by Cooperative after the revision by the provision of Article 16 (hereinafter referred to as the "New Act on Financial Businesses by Cooperative") (hereinafter referred to as the "Cases where it is applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc." in this Article to Article 105 inclusive of these Supplementary Provisions); hereinafter the same shall apply in this and the following paragraph) shall not apply, until the day on which one year has elapsed from the Effective Date, to granting of credit, etc. (meaning granting of credit, etc. as defined by Article 13(1) of the New Banking Act; hereinafter the same shall apply in this and the following paragraph) by a Bank (meaning a Bank as defined by Article 2(1) of the New Banking Act; hereinafter the same shall apply), Long-Term Credit Bank (meaning a Long-Term Credit Bank as defined by Article 2 of the New Long-Term Credit Bank Act; hereinafter the same shall apply), Shinkin Bank or federation of Shinkin Banks, labor bank or federation of labor banks, or credit cooperatives or Federation of Credit Cooperatives (meaning Federation of Credit Cooperatives as defined by Article 2(1) of the New Act on Financial Businesses by Cooperative; hereinafter the same shall apply) (hereinafter collectively referred to as the "Bank, etc." in this Article to Article 105 inclusive of these Supplementary Provisions) to one person as defined by Article 13(1) of the New Banking Act of which the amount exceeds the Limit of Granting of Credit, etc. (meaning Limit of Granting of Credit, etc. as defined by Article 13(1) of the New Banking Act; hereinafter the same shall apply in this paragraph) at the time when this Act comes into effect, if the Bank, etc. notifies thereof to the Financial Reconstruction Commission (the Financial Reconstruction Commission or the Minister of Labor in the case of labor bank or federation of labor banks, or the administrative agency referred to in Article 7(1) of the New Act on Financial Businesses by Cooperative in the case of credit cooperatives or Federation of Credit Cooperatives; hereinafter the same shall apply in this and the following paragraph) until the day on which three months have elapsed from the Effective Date. In this case, where it is likely that if the Bank, etc. does not continue granting of credit, etc. in excess of the Limit of Granting of Credit, etc. to the one person even after the day on which one year has elapsed from the Effective Date, it would significantly hinder the continuation of the business of the one person, or where there is other unavoidable reason, and when the Bank, etc. obtains an approval from the Financial Reconstruction Commission before that day, the Bank, etc. shall be deemed to obtain the approval referred to in the proviso to Article 13(1) of the New Banking Act on the day after that day. 例文帳に追加

第百二条　第十条の規定による改正後の銀行法（以下「新銀行法」という。）第十三条第一項（第十一条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第十七条、第十三条の規定による改正後の信用金庫法（以下「新信用金庫法」という。）第八十九条、第十四条の規定による改正後の労働金庫法（以下「新労働金庫法」という。）第九十四条、及び第十六条の規定による改正後の協同組合による金融事業に関する法律（以下「新協金法」という。）第六条において準用する場合（以下この条から附則第百五条までにおいて「新長期信用銀行法第十七条等において準用する場合」という。）を含む。以下この項及び次項において同じ。）の規定は、この法律の施行の際現に新銀行法第十三条第一項に規定する同一人に対する信用の供与等（同項に規定する信用の供与等をいう。以下この項及び次項において同じ。）の額が信用供与等限度額（同条第一項に規定する信用供与等限度額をいう。以下この項において同じ。）を超えている銀行（新銀行法第二条第一項に規定する銀行をいう。以下同じ。）、長期信用銀行（新長期信用銀行法第二条に規定する長期信用銀行をいう。以下同じ。）、信用金庫若しくは信用金庫連合会、労働金庫若しくは労働金庫連合会又は信用協同組合若しくは信用協同組合連合会（新協金法第二条第一項に規定する信用協同組合連合会をいう。以下同じ。）（以下この条から附則第百五条までにおいて「銀行等」という。）の当該同一人に対する信用の供与等については、当該銀行等が施行日から起算して三月を経過する日までにその旨を金融再生委員会（労働金庫又は労働金庫連合会にあっては金融再生委員会及び労働大臣とし、信用協同組合又は信用協同組合連合会にあっては新協金法第七条第一項に規定する行政庁とする。以下この項及び次項において同じ。）に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。この場合において、当該銀行等が、当該同一人に対して同日後も引き続き信用供与等限度額を超えて当該信用の供与等をしないこととすれば当該同一人の事業の継続に著しい支障を生ずるおそれがある場合その他のやむを得ない理由がある場合において同日までに金融再生委員会の承認を受けたときは、当該銀行等は、同日の翌日において新銀行法第十三条第一項ただし書の規定による承認を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 27-30-11 (1) A Tender Offeror (meaning the Tender Offeror prescribed in Article 27-3(2); hereinafter the same shall apply in this paragraph and paragraph (3)) may, in lieu of the copies of the documents to be sent to the issuer (in cases where, as of the day when the Tender Offeror has submitted the Tender Offer Notification (meaning the Tender Offer Notification prescribed in Article 27-3(2) and including Amendments thereof; hereinafter the same shall apply in this paragraph and paragraph (3)) pertaining to said Tender Offer, any person has already submitted the Tender Offer Notification pertaining to the Share Certificates, etc. of said issuer, including said person) of the Share Certificates, etc. pertaining to the Tender Offer (meaning the Tender Offer prescribed in Article 27-3(1); hereinafter the same shall apply in this paragraph and paragraph (3)), under the provisions of Article 27-3(4) (including the cases where it is applied mutatis mutandis pursuant to Article 27-8(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27-13(3)), Article 27-11(4) and Article 27-13(3)) or Article 27-10(13) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(14)), provide the information to be contained in the Tender Offer Notification, Written Withdrawal of Tender Offer (meaning the Written Withdrawal of Tender Offer prescribed in Article 27-11(3)), Tender Offer Report (meaning the Tender Offer Report prescribed in Article 27-13(2) and including the Amendment Reports thereof) and the Tender Offeror's Answer pertaining to the copies of such documents, by means of the electronic data processing system or by any other methods specified by a Cabinet Office Ordinance, in the cases specified by a Cabinet Office Ordinance. In this case, said Tender Offeror shall be deemed to have sent the copies of said documents. 例文帳に追加

第二十七条の三十の十一　公開買付者（第二十七条の三第二項に規定する公開買付者をいう。以下この項及び第三項において同じ。）は、内閣府令で定める場合には、第二十七条の三第四項（第二十七条の八第六項（第二十七条の十三第三項において準用する場合を含む。）、第二十七条の十一第四項及び第二十七条の十三第三項において準用する場合を含む。）又は第二十七条の十第十三項（同条第十四項において準用する場合を含む。）の規定により当該公開買付け（第二十七条の三第一項に規定する公開買付けをいう。以下この項及び第三項において同じ。）に係る株券等の発行者（当該公開買付けに係る公開買付届出書（第二十七条の三第二項に規定する公開買付届出書をいい、その訂正届出書を含む。以下この項及び第三項において同じ。）を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するものとされている書類の写しに代えて、当該書類の写しに係る公開買付届出書、公開買付撤回届出書（第二十七条の十一第三項に規定する公開買付撤回届出書をいう。）、公開買付報告書（第二十七条の十三第二項に規定する公開買付報告書をいい、その訂正報告書を含む。）及び対質問回答報告書に記載すべき事項を電子情報処理組織を使用する方法その他の内閣府令で定める方法により提供することができる。この場合において、当該公開買付者は、当該書類の写しを送付したものとみなす。 - 日本法令外国語訳データベースシステム

(2) Where a fire chief or fire station chief is requested to give consent pursuant to the provision of the preceding paragraph, if the plan for the building is not in violation of the provisions of any Acts or any order or prefectural/municipal ordinance thereunder (if a fire chief or fire station chief is requested to give consent in cases where a building official or designated confirmation and inspection body makes a confirmation pursuant to the provisions of Article 6, paragraph (4) or Article 6-2, paragraph (1) of the Building Standards Act (including cases where these provisions are applied mutatis mutandis pursuant to Article 87, paragraph (1) of said Act) for the construction, major repair (meaning a major repair as set forth in Article 2, item (xiv) of said Act), major remodeling (meaning major remodeling as set forth in Article 2, item (xv) of said Act) of a building set forth in Article 6-3, paragraph (1), item (i) or item (ii) of said Act or for a change of intended purpose of such building, or makes a confirmation for the construction of a building as set forth in Article 6-3, paragraph (1), item (iii) of said Act, the provisions of the laws and regulations concerning the building standards specified by Cabinet Order as set forth in Article 6, paragraph (1) of said Act as applied by replacing the relevant terms and phrases pursuant to the provision of Article 6-3, paragraph (1) of said Act shall be excluded), the fire chief or fire station chief shall give consent within three days from the day on which he/she was requested to give consent in the case falling under Article 6, paragraph (1), item (iv) of said Act or within seven days from the day on which he/she was requested to give consent in other cases, and give notice to the administrative agency or person delegated thereby or the designated confirmation and inspection body to that effect. In this case, the fire chief or fire station chief, when he/she finds any grounds on which he/she cannot give consent, shall give notice to the administrative agency or person delegated thereby or the designated confirmation and inspection body to that effect by such time limit. 例文帳に追加

２　消防長又は消防署長は、前項の規定によつて同意を求められた場合において、当該建築物の計画が法律又はこれに基づく命令若しくは条例の規定（建築基準法第六条第四項又は第六条の二第一項（同法第八十七条第一項の規定によりこれらの規定を準用する場合を含む。）の規定により建築主事又は指定確認検査機関が同法第六条の三第一項第一号若しくは第二号に掲げる建築物の建築、大規模の修繕（同法第二条第十四号の大規模の修繕をいう。）、大規模の模様替（同法第二条第十五号の大規模の模様替をいう。）若しくは用途の変更又は同項第三号に掲げる建築物の建築について確認する場合において同意を求められたときは、同項の規定により読み替えて適用される同法第六条第一項の政令で定める建築基準法令の規定を除く。）で建築物の防火に関するものに違反しないものであるときは、同法第六条第一項第四号に係る場合にあつては、同意を求められた日から三日以内に、その他の場合にあつては、同意を求められた日から七日以内に同意を与えて、その旨を当該行政庁若しくはその委任を受けた者又は指定確認検査機関に通知しなければならない。この場合において、消防長又は消防署長は、同意することができない事由があると認めるときは、これらの期限内に、その事由を当該行政庁若しくはその委任を受けた者又は指定確認検査機関に通知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

(3) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a Status Report of Parent Company, etc. In this case, the part "a statement set forth in Article 5(1) or in other documents required under Article 5(6), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of said statement or said other documents for the public interest or protection of investors, during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect" in Article 7 shall be deemed to be replaced with "a Status Report of Parent Company, etc. (meaning Status Report of Parent Company, etc. as provided for in Article 24-7(1); the same shall apply hereinafter), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Status Report of Parent Company, etc. for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively; the terms "the person submitting them" and "an amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively: the term "the person submitting the Securities Registration Statement"; and the part "to submit an amendment and may, when he/she finds necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1)) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "to submit an amendment report," respectively; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　第七条、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「親会社等状況報告書（第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。）」と、「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 228 (1) Where a trustee has distributed trust property to a beneficiary, if any deficit (meaning the amount obtained by deducting the amount of assets on the balance sheet from the amount of liabilities on the same in cases where the amount of liabilities exceeds the amount of assets; hereinafter the same shall apply in this paragraph) occurs as of the time set forth in Article 222, paragraph (4), when it first comes after the day on which said delivery was made, the persons listed in the following items shall have the joint and several liability specified in the respective items (in the case of the beneficiary set forth in item (ii), the joint and several liability up to the amount of each delivery actually received); provided, however, that this shall not apply where the trustee has proved that the trustee did not fail to exercise due care in performing trustee's duties: 例文帳に追加

第二百二十八条　受託者が受益者に対する信託財産に係る給付をした場合において、当該給付をした日後最初に到来する第二百二十二条第四項の時期に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この項において同じ。）が生じたときは、次の各号に掲げる者は、連帯して（第二号に掲げる受益者にあっては、現に受けた個別の給付額の限度で連帯して）、当該各号に定める義務を負う。ただし、受託者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

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

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

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

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

Article 36 (1) In cases where the partners receive a distribution of the assets of a Partnership, if the Amount of Loss (meaning, if the amount of liabilities exceeds the amount of assets in the balance sheet, an amount obtained by deducting the amount of the assets from the amount of liabilities; hereinafter the same shall apply in this Article) arises on the last day of the business year to which the date on which the partners receive such distribution belongs, the partners who receive such distribution will be jointly liable for payment of the Amount of Loss (or, if the Amount of Loss exceeds the Distributed Amount, the Distributed Amount; hereinafter the same shall apply in the following paragraph); provided, however, that this shall not apply to cases where a partner proves that such partner did not fail to pay due care in distributing the assets of the Partnership. 例文帳に追加

第三十六条　組合員が組合財産の分配を受けた場合において、当該分配を受けた日の属する事業年度の末日に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この条において同じ。）が生じたときは、当該分配を受けた組合員は、組合に対し、連帯して、当該欠損額（当該欠損額が分配額を超えるときは、当該分配額。次項において同じ。）を支払う義務を負う。ただし、組合員が組合財産を分配するについて注意を怠らなかったことを証明した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

(2) In a case where a certified public accountant has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) of the Financial Instruments and Exchange Act; the same shall apply hereinafter) or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of the preceding paragraph shall apply by deeming such person to be a large company, etc. In this case, the term "certified public accountant" in the same paragraph shall be deemed to be replaced with "certified public accountant who has provided the audit-related services set forth in the following paragraph." 例文帳に追加

２　金融商品取引所（金融商品取引法第二条第十六項に規定する金融商品取引所をいう。以下同じ。）にその発行する有価証券を上場しようとする者その他の政令で定める者（大会社等を除く。）の発行する当該有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係るその者の財務書類について公認会計士が監査関連業務を行つた場合には、その者を大会社等とみなして、前項の規定を適用する。この場合において、同項中「公認会計士は」とあるのは、「次項の監査関連業務を行つた公認会計士は」とする。 - 日本法令外国語訳データベースシステム

(5) The provisions of the preceding paragraphs shall apply mutatis mutandis to cases where Regulated Securities issued by a company fall under any of the categories specified in the items of paragraph (1). In this case, the term "excluding Regulated Securities" in the main clause of paragraph (1) shall be deemed to be replaced with "limited to Regulated Securities"; the term "the company shall" in the main clause of paragraph (1) shall be deemed to be replaced with "the company (if said Securities are so specified by a Cabinet Office Ordinance, excluding persons specified by a Cabinet Office Ordinance) shall"; the terms "the trade name of the company, financial conditions of the Corporate Group to which the company belongs and of the company, other important matters concerning the company's business" in the main clause of paragraph (1) shall be deemed to be replaced with "financial conditions of asset investment or other similar businesses conducted by the company, other important matters concerning the company's assets"; the term "for each business year" in the main clause of paragraph (1) shall be deemed to be replaced with "for each of the periods of time specified by a Cabinet Office Ordinance for the Regulated Securities (hereinafter referred to as the "Specified Period" in this Article)"; the term "that business year" in the main clause of paragraph (1) shall be deemed to be replaced with "that Specified Period"; the part "the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by a Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the last days of the business years that began within four years before the day on which that business year began are fewer than the number calculated pursuant to the provisions of a Cabinet Order, if the Prime Minister approves pursuant to the provisions of a Cabinet Office Ordinance that even if the company does not submit Annual Securities Reports, the public interest or protection of investors would not be impaired (limited to the company for which five years have already passed after the end of the Starting Year of Report Submission (meaning the business year that includes the day on which the main clause of Article 4(1) or (2) or the main clause of Article 23-8(1) or (2) became applicable to the Public Offering or Secondary Distribution of the Securities, or, the latest one of such business years); where the Securities issued by the company fall under the category of Securities specified in item (iv) below" in the proviso to paragraph (1) shall be deemed to be replaced with "the Regulated Securities issued by the company fall under the category of Securities specified in item (iv) below"; the part "or if the number of holders of the Securities on the last day of that business year is fewer than the number specified by a Cabinet Order; and" in the proviso to paragraph (1) shall be deemed to be replaced with "; and"; the part "share certificates, Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2)" in item (iv) of paragraph (1) shall be deemed to be replaced with "Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2)"; the part "if the number of its holders on the last day of that business year or on the last day of any of the business years that began within four years before the day on which that business year began is not less than the number specified by a Cabinet Order (or, in case of Rights in Securities Investment Business, etc. that shall be deemed as Securities under Article 2(2), the number of its holders on the last day of that business year is not less than the number specified by a Cabinet Order)" in item (iv) of paragraph (1) shall be deemed to be replaced with "if the number of its holders on the last day of the Specified Period is not less than the number specified by a Cabinet Order"; the term "issued Securities" in paragraph (2) shall be deemed to be replaced with "issued Regulated Securities"; the term "Securities issued" in paragraph (3) shall be deemed to be replaced with "Regulated Securities issued"; the term "a company" in paragraph (3) shall be deemed to be replaced with "a company (if said Regulated Securities are Securities so specified by a Cabinet Office Ordinance, excluding persons specified by a Cabinet Office Ordinance)"; the term "the main clause of paragraph (1)" in paragraph (3) shall be deemed to be replaced with "the main clause of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5)"; the term "business year" in paragraph (3) shall be deemed to be replaced with "Specified Period"; the term "the day on which the Securities came" in paragraph (3) shall be deemed to be replaced with "the day on which the Regulated Securities came"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

５　前各項の規定は、特定有価証券が第一項各号に掲げる有価証券のいずれかに該当する場合について準用する。この場合において、同項本文中「有価証券の発行者である会社」とあるのは「有価証券の発行者である会社（内閣府令で定める有価証券については、内閣府令で定める者を除く。）」と、「特定有価証券を除く」とあるのは「特定有価証券に限る」と、「事業年度ごと」とあるのは「当該特定有価証券につき、内閣府令で定める期間（以下この条において「特定期間」という。）ごと」と、「当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産の経理の状況その他資産」と、「当該事業年度」とあるのは「当該特定期間」と、同項ただし書中「当該有価証券が第三号に掲げる有価証券（株券その他の政令で定める有価証券に限る。）に該当する場合においてその発行者である会社（報告書提出開始年度（当該有価証券の募集又は売出しにつき第四条第一項本文若しくは第二項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。）終了後五年を経過している場合に該当する会社に限る。）の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号」とあるのは「当該特定有価証券が第四号」と、「及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに」とあるのは「及び」と、同項第四号中「株券、第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」とあるのは「第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」と、「当該事業年度又は当該事業年度の開始の日前四年以内に開始した事業年度のいずれかの末日におけるその所有者の数が政令で定める数以上（当該有価証券が同項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該事業年度の末日におけるその所有者の数が政令で定める数以上）」とあるのは「当該特定期間の末日におけるその所有者の数が政令で定める数以上」と、第二項中「有価証券の」とあるのは「特定有価証券の」と、第三項中「第一項本文」とあるのは「第五項において準用する第一項本文」と、「発行者」とあるのは「発行者（内閣府令で定める有価証券については、内閣府令で定める者を除く。）」と、「有価証券が」とあるのは「特定有価証券が」と、「その該当することとなつた日」とあるのは「当該特定有価証券につき、その該当することとなつた日」と、「事業年度」とあるのは「特定期間」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 27 For the purpose of the application of the provision of Article 66-4 of the Industrial Health and Safety Act to an employer (meaning an employer prescribed in Article 2, item (iii) of said Act) who has received, from a worker who has undergone a follow-up medical examination, a document certifying the results of said follow-up medical examination within a period specified by an Ordinance of the Ministry of Health, Labour and Welfare not exceeding three months from the day of said follow-up medical examination, the term "the results of the medical examinations... (limited to the results of the medical examinations" in said Article shall be deemed to be replaced with "the results of the medical examination and the follow-up medical examination prescribed in Article 26, paragraph (2), item (i) of the Industrial Accident Compensation Insurance Act... (limited to the results of these medical examinations". 例文帳に追加

第二十七条　二次健康診断を受けた労働者から当該二次健康診断の実施の日から三箇月を超えない期間で厚生労働省令で定める期間内に当該二次健康診断の結果を証明する書面の提出を受けた事業者（労働安全衛生法第二条第三号に規定する事業者をいう。）に対する同法第六十六条の四の規定の適用については、同条中「健康診断の結果（当該健康診断」とあるのは、「健康診断及び労働者災害補償保険法第二十六条第二項第一号に規定する二次健康診断の結果（これらの健康診断」とする。 - 日本法令外国語訳データベースシステム

(pp) For food with nutrient function claims (meaning food which indicates the functions of the specified nutrients it contains to persons who consume said food so as to supplement said specified nutrients in their daily diet in accordance with the criteria specified by the Minister of Health, Labour and Welfare (excluding food for special dietary uses provided in Article 26, paragraph (5) of the Health Promotion Act and perishable food (excluding eggs)); the same shall apply hereinafter): the fact that it is food with nutrient function claims, the names and functions of the nutrients intended to be indicated as those conforming to the criteria specified by the Minister of Health, Labour and Welfare, the amount of nutrients, calories, recommended consumption per day, consumption methods, notes for consumption, the wording to recommend a well-balanced daily diet, and the fact that it has not undergone case-by-case reviews by the Minister of Health, Labour and Welfare; 例文帳に追加

シ　栄養機能食品（食生活において特定の栄養成分の補給を目的として摂取をする者に対し、当該栄養成分を含むものとして厚生労働大臣が定める基準に従い当該栄養成分の機能の表示をするもの（健康増進法第二十六条第五項に規定する特別用途食品及び生鮮食品（鶏卵を除く。）を除く。）をいう。以下同じ。）にあつては、栄養機能食品である旨、厚生労働大臣が定める基準に適合するものとして表示をしようとする栄養成分の名称及び機能、栄養成分量、熱量、一日当たりの摂取目安量、摂取の方法、摂取をする上での注意事項、バランスの取れた食生活の普及啓発を図る文言並びに厚生労働大臣の個別の審査を受けたものではない旨 - 日本法令外国語訳データベースシステム

Article 28-2 When a certified public accountant has provided the services set forth in Article 2(1) concerning the financial documents of a company or any other person, said certified public accountant (including a person who was formerly a certified public accountant) may not become an officer for nor take an equivalent position with said company or person nor a consolidated company, etc. thereof (meaning a person categorized by Cabinet Office Ordinance as one who prepares financial documents on a consolidated basis with said company or person; hereinafter the same shall apply in this Article and Article 34-11(1)(iii)) until the day on which the accounting period following that pertaining to said financial documents ends; provided, however, that this shall not apply if the approval of the Prime Minister has been obtained in a case where unavoidable circumstances are found regarding becoming an officer of or taking an equivalent position with said company or person or a consolidated company, etc. thereof or in any other case specified by Cabinet Office Ordinance. 例文帳に追加

第二十八条の二　公認会計士が会社その他の者の財務書類について第二条第一項の業務を行つた場合には、当該公認会計士（公認会計士であつた者を含む。）は、当該財務書類に係る会計期間の翌会計期間の終了の日までの間は、当該会社その他の者又はその連結会社等（当該会社その他の者と連結して財務書類を作成するものとされる者として内閣府令で定めるものをいう。以下この条及び第三十四条の十一第一項第三号において同じ。）の役員又はこれに準ずるものに就いてはならない。ただし、当該会社その他の者又はその連結会社等の役員又はこれに準ずるものに就くことにつきやむを得ない事情があると認められるときその他の内閣府令で定める場合において、内閣総理大臣の承認を得たときは、この限りでない。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加