「inconsistent system」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

To support small and medium construction industry occupying a great majority of Japan from the aspect of computerization, so that each construction industry dispenses with inconsistent system investment.例文帳に追加

日本の大多数を占める中小建設業を情報化の側面から支援可能とし、個々の建設業がバラバラしたシステム投資をせずにすむ。 - 特許庁

Especially, the problem inconsistent to the WTO rule is "non-automatic import license system*19" introduced in 2008.例文帳に追加

特に、WTO ルールとの整合性が問題になっているのは、2008 年に導入された「非自動輸入ライセンス制度*19」である。 - 経済産業省

To provide a security management system for preventing inconsistent/mismatching setting by a server manager, capable of performing safe operation by preventing weakening for setting of a management server of the security management system by the server manager.例文帳に追加

サーバ管理者によるセキュリティ管理システムの管理サーバの設定に関する脆弱化を防ぎ、安全な運用を可能にしたサーバ管理者による矛盾・不整合のある設定防止セキュリティ管理システムを提供する。 - 特許庁

To provide a system for preventing, in data communication between a control device and a base station device used in a mobile communication system, setting states of a data size of a fixed length or a variable length from becoming inconsistent between these devices.例文帳に追加

移動通信システムにおける制御装置と基地局装置との間のデータ通信において、データサイズが固定長か可変長かの設定状態が装置間で不一致となるのを防止するシステムを提供する。 - 特許庁

To provide a logic verification support system for detecting an inconsistent place in a state transition graph of a logic circuit, for storing a temporarily detected inconsistent place in a storage area, and for clearly describing even a state which should not exist as an operation as a verification item.例文帳に追加

本発明の課題は、論理回路の状態遷移グラフ中で矛盾する箇所を検出するのみでなく、一旦検出された矛盾箇所を記憶領域に保持しておき、動作として存在してはならない状態についても検証項目として明示的に記述する論理検証支援システムを提供すことを目的とする。 - 特許庁

The system may detect whether a second action performed on a second asset that has a similar attribute as the first asset is inconsistent with the first asset.例文帳に追加

システムは、第１のアセットと同様の属性を有する第２のアセットに対して行われる第２の動作が、第１のアセットと一致していないかどうかを検出し得る。 - 特許庁

To provide a data transfer device and a data transfer system for saving a band of a memory bus, and clearing an internal data when reading/writing data transfer volumes become inconsistent.例文帳に追加

メモリバスの帯域を節約でき、リード／ライトのデータ転送量の不一致が生じたときに内部データをクリア可能なデータ転送装置およびデータ転送システムを提供する。 - 特許庁

To prevent the version numbers of the firmware of the operating systems of both computers from being left inconsistent in a computer system incorporating a pair of computers.例文帳に追加

一対のコンピュータを内蔵した計算機システムにおいて、両コンピュータの運用系のファームウェア同士の版数が不一致のまま残されることを防止する。 - 特許庁

To provide a method for manufacturing an optical element whose phase inconsistent part has small area and which has high diffraction efficiency, the optical element manufactured by the manufacturing method, and an optical system equipped with the optical element.例文帳に追加

位相不整合部の面積が小さく、高い回折効率を有する光学素子の製造方法、この製造方法により製造された光学素子及びこの光学素子を備えた光学系を提供する。 - 特許庁

At a starting point, the set of timelines are an inconsistent set of timelines, and the system and method systematically refine the timelines until the timeline set becomes consistent.例文帳に追加

開始点において、タイムラインの集合は、一貫性のないタイムラインの集合であり、システムおよび方法は、タイムラインの集合が一貫性を持つまで、タイムラインを体系的に改良する。 - 特許庁

To provide a data sharing system for preventing duplicated data inconsistent with original data stored in an original node from being spread on a network.例文帳に追加

オリジナルノードに保持されているオリジナルデータに一致しない複製データがネットワーク上に拡散することを未然に防止することができるデータ共有システムを提供する。 - 特許庁

(b) The provisions of subparagraph (a) shall not be construed to require a Member to institute such tribunals or procedures where this would be inconsistent with its constitutional structure or the nature of its legal system.例文帳に追加

(ｂ) (a)の規定は、加盟国に対し、その憲法上の構造又は法制の性質に反するような裁判所又は訴訟手続の設定を要求するものと解してはならない。 - 経済産業省

A regeneration control part 14 regenerates the audio data from a sound system 15 without changing the audio data, when determined to be consistent, and regenerates the audio data from the sound system 15 after adding a prescribed effect, when determined to be inconsistent.例文帳に追加

再生制御部１４は、合致すると判定された場合にはオーディオデータに変更を加えずにサウンドシステム１５から再生させ、合致しないと判定された場合にはオーディオデータに所定のエフェクトを加えてサウンドシステム１５から再生させる。 - 特許庁

To provide a custody support method and a custody support system which generates collation instruction data based on instruction data received, transmitting the data to a collation processing system, and capable of reflecting a correction by a client, when the collation result is inconsistent collation.例文帳に追加

受信した指図データに基づいて照合用指図データを生成して照合処理を行うシステムに送信し、照合結果が照合不一致である場合、取引先による訂正を反映できるカストディサポート方法及びカストディサポートシステムを提供する。 - 特許庁

To provide a vehicle control system that eliminates failures caused by inconsistent recognition results when controlling behavior of a vehicle or on-board devices by recognizing intentions of a driver of the vehicle from driver's voice, etc.例文帳に追加

車両の乗員から発せられる音声などに基づいて乗員の意図を認識して車両またはその搭載機器の動作を制御する場合、認識結果が一致しないときの不具合を解消するようにした車両の制御装置を提供する。 - 特許庁

To provide a system and a method for lease expense calculation which grasps and reflects current prices by lease properties for a risk, etc., of contract cancel loss due to inconsistent between a lease expense set on an equal payment basis and a substantial depreciated amount of the lease property.例文帳に追加

元利金等払いで設定されたリース料とリース対象物件の実質的な減価額の不整合により生じる解約損失のリスク等の課題に対して、リース対象物件の物件毎の時価を把握して、これを反映したリース料算出システム及びリース料の算出方法を提供する。 - 特許庁

The arbitral tribunal indicated that Chile engaged in inconsistent acts in connection with the project despite the existence of a cooperative mechanism among the governmental organizations under the legal system of Chile, and that it was an act which frustrated the expectations of the investor. It therefore found a breach of the fair and equitable treatment obligation.例文帳に追加

仲裁廷は、チリの法制度上、政府組織の間の協力メカニズムがあるにもかかわらず、同じ投資家のプロジェクトに対して相反する態度をとったことを指摘し、投資家の期待を裏切る行為であるとして、公正待遇義務違反を認めた。 - 経済産業省

To provide an ordered product drawing creation system and an ordered product drawing creation method, allowing a sales representative to create a drawing not inconsistent with specifications registered in a database, and preventing generation of inconsistency with the specifications registered in the database even when the specifications are changed on the drawing.例文帳に追加

営業担当者がデータベースに登録した仕様と矛盾しない図面を作成できるようにすること、さらに、図面上で仕様が変更された場合にも、データベースに登録されている仕様との間に矛眉が発生することを防止する受注生産品図面作成システムおよび受注生産品図面作成方法を提供することにある。 - 特許庁

(d) inconsistent with Article XVII, provided that the difference in treatment is aimed at ensuring the equitable or effective6 imposition or collection of direct taxes in respect of services or service suppliers of other Members; - Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Member under its taxation system which:例文帳に追加

(ｄ) 取扱いの差異が他の加盟国のサービス又はサービス提供者に関する直接税の公平な又は効果的な(注)賦課又は徴収を確保することを目的とする場合には、第十七条の規定に合致しない措置 注： 直接税の公平な又は効果的な賦課又は徴収を確保することを目的とする措置には、加盟国がその税制の下でとる次の措置を含む。 - 経済産業省

This on-line synchronous schedule recovery system comprises: a schedule information requirement part 210 requiring schedule information transmission of another on-line system; a schedule information notification part 220 notifying the other on-line system of schedule information; and a schedule synchronization recovery part 240 recovering synchronization of a schedule becoming inconsistent from command processing position comparison with another on-line.例文帳に追加

上記課題を解決するために、他オンラインシステムのスケジュール情報送信を要求するスケジュール情報要求部２１０、および他オンラインシステムへスケジュール情報を通知するスケジュール情報通知部２２０、および不整合となったスケジュールの同期を、他オンラインとのコマンド処理位置比較から回復させるスケジュール同期回復部２４０から構成されたオンライン同期スケジュール回復システムにより解決する。 - 特許庁

This logic verification support system for preparing verification items for verifying a logic circuit has an inconsistency extraction means for, when transition conditions shown by state transition information showing transition from a transition source state to a transition destination state are included in the transition conditions of the other state transition information, extracting it as an inconsistent place for each state information showing the logic circuit in the operation of the logic circuit.例文帳に追加

上記課題は、論理回路を検証するための検証項目を作成する論理検証支援システムであって、前記論理回路の動作における該論理回路の状態を示す状態情報毎に、遷移元状態から遷移先状態の遷移を示す状態遷移情報によって示される遷移条件が他状態遷移情報の遷移条件に含まれる場合に矛盾箇所として抽出する矛盾抽出手段を有することを特徴とする論理検証支援システムにより達成される。 - 特許庁

However, the United States, whose companies mainly deal in Latin American bananas, was dissatisfied with the new regime and argued that the licensing system provided preferential treatment to ACP bananas. The United States further argued that the preferential allocation of the quota to Latin American countries, who are parties to the “Framework Agreement on Bananas (BFA)” (especially Colombia and Costa Rica), was inconsistent with the WTO Agreement. After bilateral negotiations under GATT Article XXII between the European Union and the United States, as well as with some Latin American countries (Ecuador, Guatemala, Honduras, and Mexico), a panel was established in May 1996.例文帳に追加

が、中南米産バナナを主として扱うバナナ業者を抱える米国は、同制度についても不満を示し、特に、関税割当のライセンス発給システムによるACP諸国産バナナの取扱いの優遇及びEUとフレームワーク合意を締結した中南米のバナナ生産国（特にコロンビア、コスタリカ）に対する割当の優遇がWTO協定違反であるとして、他の中南米諸国（エクアドル、グアテマラ、ホンデュラス、メキシコ）とともにGATT 第22条に基づいた協議を行った後、WTOパネルが設置された（1996年５月）。 - 経済産業省

(7) Where a person who receives a payment prescribed in Article 41-12(18) of the Act receives redemption money or payment of interest pertaining to specified book-entry transfer national government bonds, etc., due to the redemption or payment of interest, pertaining to a confirmation provided pursuant to the provisions of Article 26-18(6) (hereinafter referred to as a "confirmation pertaining to entries or records under the book-entry transfer system" in this paragraph), with regard to the receipt of the said redemption money or payment of interest, it shall be deemed that the submission of a written notice set forth in Article 41-12(18) of the Act under the provisions of the said paragraph has been made by the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in Article 26-18(4) under the provisions of the said paragraph) for the said confirmation pertaining to entries or records under the book-entry transfer system, that the presentation of the identification documents under the provisions of Article 41-12(18) of the Act has been made by the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of Article 26-18(5)) for the said confirmation pertaining to entries or records under the book-entry transfer system, and that the confirmation under the provisions of Article 41-12(18) of the Act (including the submission of the documents set forth in paragraph (14) of the said Article under the provisions of the said paragraph which is applied mutatis mutandis pursuant to paragraph (19) of the said Article) has been provided by the said confirmation pertaining to entries or records under the book-entry transfer system; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(18) of the Act are inconsistent with the name and address of the person for which the said confirmation pertaining to entries or records under the book-entry transfer system has been provided. 例文帳に追加

７　法第四十一条の十二第十八項に規定する支払を受ける者が、第二十六条の十八第六項の規定によりされた確認（以下この項において「振替記載等に係る確認」という。）に係る特定振替国債等の償還又は利息の支払によりその償還金又は利息の支払を受ける場合には、当該償還金又は利息の支払の受領については、当該振替記載等に係る確認に係る法第四十一条の十二第十二項の規定による同項の告知書の提出（第二十六条の十八第四項の規定による同項の書類の提出を含む。）をもつて法第四十一条の十二第十八項の規定による同項の告知書の提出があつたものと、当該振替記載等に係る確認に係る同条第十二項の規定（第二十六条の十八第五項の規定を含む。）による確認書類の提示をもつて法第四十一条の十二第十八項の規定による確認書類の提示があつたものと、当該振替記載等に係る確認をもつて同項の規定による確認（同条第十九項において準用する同条第十四項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十八項の告知書に記載すべき氏名又は名称及び住所が当該振替記載等に係る確認がされたその者の氏名又は名称及び住所と異なるときは、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

(22) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding interest-bearing book-entry transfer national government bonds in the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning book-entry transfer local government bonds or the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc., or submits a written application prescribed in Article 5-2(10) of the Act pursuant to the provisions of paragraph (10) of the said Article with regard to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "written application for a change of book-entry transfer national government bonds" in this paragraph, paragraph (24) and paragraph (25)), in terms of the said entries and records under the book-entry transfer system or submission, the fact that the identification documents set forth Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) have been presented pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning book-entry local government bonds or that the identification documents set forth in Article 41-12(12) of the Act have been presented pursuant to the provisions of paragraph (12) of the said Article with regard to a confirmation concerning short-term national government bonds, etc. (including the cases where the identification documents set forth in Article 26-18(5) have been presented pursuant to the provisions of paragraph (5) of the said Article) shall be deemed to mean that the document specified by a Cabinet Order set forth in Article 5-2(9) of the Act has been presented pursuant to the provisions of paragraph (9) of the said Article, and the fact that a confirmation concerning the said book-entry transfer local government bonds or a confirmation concerning the said short-term national government bonds, etc. has been provided shall be deemed to mean that a confirmation has been provided pursuant to the provisions of the said paragraph, respectively; provided, however, that this shall not apply where the name and address entered in a written application for tax exemption of book-entry transfer national government bonds or a written application for a change of book-entry transfer national government bonds to be submitted by the said nonresident or foreign corporation are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation concerning the said book-entry transfer local government bonds or a confirmation concerning the said short-term national government bonds, etc. has been provided. 例文帳に追加

２２　非居住者又は外国法人が、振替地方債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に利付振替国債の振替記載等を受ける場合又は利付振替国債に係る法第五条の二第十項の規定による同項に規定する申告書（以下この項、第二十四項及び第二十五項において「振替国債異動申告書」という。）の提出をする場合には、当該振替記載等又は提出については、振替地方債に係る確認に係る同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定による同条第九項の確認書類の提示又は短期国債等に係る確認に係る法第四十一条の十二第十二項の規定による同項の確認書類の提示（第二十六条の十八第五項の規定による同項の確認書類の提示を含む。）をもつて法第五条の二第九項の規定による同項の政令で定める書類の提示があつたものと、当該振替地方債に係る確認又は当該短期国債等に係る確認をもつて同項の規定による確認があつたものと、それぞれみなす。ただし、当該非居住者又は外国法人が提出をする振替国債非課税適用申告書又は振替国債異動申告書に記載された氏名又は名称及び住所が当該振替地方債に係る確認又は当該短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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

(9) Where a nonresident or foreign corporation (excluding those listed in paragraph (1)(i), (iii), or (iv); hereinafter the same shall apply in this paragraph) makes entries or records under the book-entry transfer system for short-term national government bonds, etc. (meaning national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which fall under the category of specified short-term government or company bonds and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) for the first time on or after April 1, 1999 in the account pertaining to entries or records under the book-entry transfer system that has gone through the confirmation pursuant to the provision of Article 5-2(9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) (hereinafter such confirmation shall be referred to as a "confirmation pertaining to book-entry transfer national government bonds, etc." in this paragraph), with regard to the said entries or records under the book-entry transfer system, it shall be deemed that the submission of a written notice set forth in Article 41-12(12) of the Act under the provisions of the said paragraph (including the submission of the document set forth in paragraph (4) under the provisions of the said paragraph) has been made by the submission of a written application for tax exemption of book-entry transfer national government bonds set forth in Article 5-2(1)(i)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (10) of the said Article under the provisions of the said paragraph) or the submission of a written application for tax exemption of book-entry transfer local government bonds set forth in Article 5(1)(ii)(a) of the Act under the provisions of (a) of the said item (including the submission of a written application set forth in paragraph (11) of the said Article under the provisions of the said paragraph) for the said confirmation pertaining to book-entry transfer national government bonds, etc., that the presentation of the identification documents under the provisions of Article 41-12(12) of the Act (including the provisions of paragraph (5)) has been made by the presentation of the documents specified by a Cabinet Order set forth in Article 5-2(9) of the Act under the provisions of the said paragraph for the said confirmation pertaining to book-entry transfer national government bonds, etc., and that the confirmation under the provisions of paragraph (6) (including the submission of the documents set forth in paragraph (7) under the provisions of the said paragraph) has been provided by the said confirmation pertaining to book-entry transfer national government bonds, etc.; provided, however, that this shall not apply when the name and address to be entered in a written notice set forth in Article 41-12(12) of the Act or the document set forth in paragraph (4) are inconsistent with the name and address of the said nonresident or foreign corporation for which the said confirmation pertaining to book-entry transfer national government bonds, etc. has been provided. 例文帳に追加

９　非居住者又は外国法人（第一項第一号、第三号又は第四号に掲げる者を除く。以下この項において同じ。）が、法第五条の二第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりされた確認（以下この項において「振替国債等に係る確認」という。）に係る振替記載等に係る口座において平成十一年四月一日以後最初に短期国債等（法第四十一条の十二第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）の振替記載等を受ける場合には、当該振替記載等については、当該振替国債等に係る確認に係る法第五条の二第一項第一号イの規定による同号イの振替国債非課税適用申告書の提出（同条第十項の規定による同項の申告書の提出を含む。）又は同条第一項第二号イの規定による同号イの振替地方債非課税適用申告書の提出（同条第十一項の規定による同項の申告書の提出を含む。）をもつて法第四十一条の十二第十二項の規定による同項の告知書の提出（第四項の規定による同項の書類の提出を含む。）があつたものと、当該振替国債等に係る確認に係る法第五条の二第九項の規定による同項の政令で定める書類の提示をもつて法第四十一条の十二第十二項の規定（第五項の規定を含む。）による確認書類の提示があつたものと、当該振替国債等に係る確認をもつて第六項の規定による確認（第七項の規定による同項の書類の提出を含む。）があつたものと、それぞれみなす。ただし、同条第十二項の告知書又は第四項の書類に記載すべき氏名又は名称及び住所が当該振替国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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

(3) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry transfer national government bonds (limited to those bearing interest; hereinafter referred to as "interest-bearing book-entry transfer national government bonds" in this paragraph, paragraph (5) and paragraph (22)) in the account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as "address" in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer national government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer national government bonds to the district director prescribed in Article 5-2(1)(i)(a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant items is a specified account management institution prescribed in Article 5-2(5)(ii) of the Act (hereinafter referred to as a "specified account management institution" in this Article), submission shall be made to the said district director via a specified book-entry transfer institution prescribed in paragraph (5)(i) of the said Article (hereinafter referred to as a "specified book-entry transfer institution" in this Article); in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution prescribed in paragraph (5)(iii) of the said Article (hereinafter referred to as a "specified indirect account management institution" in this Article), submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer national government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer national government bonds) and [2] a specified book-entry transfer institution), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer national government bonds pursuant to the provisions of Article 5-2(1)(i)(a) of the Act with respect to the said interest-bearing book-entry transfer national government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer national government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article) with respect to book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (22)) or a confirmation has been provided pursuant to the provisions of Article 41-12(12) of the Act with respect to short-term national government bonds, etc. (meaning national government bonds listed in paragraph (9)(i) to (viii) of the said Article that fall under the category of specified short-term government or company bonds prescribed in the said paragraph, and principal-only book-entry transfer national government bonds and coupon-only book-entry transfer national government bonds prescribed in paragraph (12) of the said Article) (including a confirmation provided pursuant to the provisions of Article 26-18(6); hereinafter referred to as a "confirmation concerning short-term national government bonds, etc." in this Article): 例文帳に追加

３　非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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

(5) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided: 例文帳に追加

５　非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人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書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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