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

Exclusion from Taxation of Interest on Book-Entry Transfer National Government Bonds 例文帳に追加

振替国債の利子等の非課税 - 日本法令外国語訳データベースシステム

Special Provisions for Taxation on Interest on Foreign-issued Company Bonds 例文帳に追加

民間国外債等の利子の課税の特例 - 日本法令外国語訳データベースシステム

Special Provisions for Taxation on Interest on Book-Entry Transfer National Government Bonds, etc. 例文帳に追加

振替国債等の利子の課税の特例 - 日本法令外国語訳データベースシステム

income from interest earned on public and corporation bonds and/or saving accounts, called interest income 例文帳に追加

利子所得という,公社債や預貯金の利子などから得る所得 - EDR日英対訳辞書

Interest on corporate bonds is recorded as a non-operating expense.例文帳に追加

社債利息は営業外費用として計上される。 - Weblio英語基本例文集

The actual interest on the bonds works out at 6.5 percent. 例文帳に追加

公債の利廻りは発行価値で六分五厘になる - 斎藤和英大辞典

(a) Interest on Japanese national government bonds or Japanese local government bonds or bonds issued by a domestic corporation, all of which fall under the category of government or company bonds 例文帳に追加

イ　公社債のうち日本国の国債若しくは地方債又は内国法人の発行する債券の利子 - 日本法令外国語訳データベースシステム

Interest on Foreign-issued Company Bonds and Discount on Bonds, etc. to Which Special Provisions for Tax Exemption are not Applied 例文帳に追加

民間国外債の利子及び発行差金等で非課税の特例の適用がないもの等 - 日本法令外国語訳データベースシステム

Forfeiture of the Benefit of Time for Failure to Pay Interest on Bonds 例文帳に追加

社債の利息の支払等を怠ったことによる期限の利益の喪失 - 日本法令外国語訳データベースシステム

Partial Revision of the Cabinet Order on Special Provisions for Payment of Principal and Interest of National Government Bonds 例文帳に追加

国債の元利金の支払の特例に関する政令の一部改正 - 日本法令外国語訳データベースシステム

(a) Interest on Japanese national government bonds or Japanese local government bonds or bonds issued by a domestic corporation, all of which fall under the category of government or company bonds prescribed in Article 2(1)(ix) of the Income Tax Act 例文帳に追加

イ　所得税法第二条第一項第九号　に規定する公社債のうち日本国の国債若しくは地方債又は内国法人の発行する債券の利子 - 日本法令外国語訳データベースシステム

Article 39-33 (1) The interest or discount on bonds specified by a Cabinet Order prescribed in Article 67-16(2) of the Act shall be the interest or discount on bonds listed as follows: 例文帳に追加

第三十九条の三十三　法第六十七条の十六第二項に規定する政令で定める利子又は発行差金は、次に掲げる利子又は発行差金とする。 - 日本法令外国語訳データベースシステム

(iv) the interest on monetary claims pertaining to said School Bonds, as well as the payment method and due date thereof. 例文帳に追加

四　当該学校債券に係る金銭債権の利息並びにその支払の方法及び期限 - 日本法令外国語訳データベースシステム

(a) the due date for redemption and interest rates (in cases of Convertible Specified Corporate Bonds issued on a discount basis, the due date for redemption); 例文帳に追加

イ　償還期限及び利率（割引の方法により発行されるものにあっては、償還期限） - 日本法令外国語訳データベースシステム

(ii) Where the person in charge of handling payment based on entrustment by subcontract gives a notice pursuant to the provisions of the preceding paragraph to provide the interest recipient information pertaining to the interest on the specified foreign-issued company bonds of which the person is entrusted with custody by subcontract, to the person who pays interest on the said specified foreign-issued company bonds. 例文帳に追加

二　再委託に係る支払取扱者が、その保管の再委託を受けている特定民間国外債の利子に係る利子受領者情報を、当該特定民間国外債の利子の支払をする者に対し前項の規定による通知をする場合 - 日本法令外国語訳データベースシステム

(iii) Where the first day of the holding period for book-entry transfer local government bonds prescribed in Article 5-2(1) of the Act (hereinafter referred to as "book-entry transfer local government bonds" in this Article) held by a nonresident or foreign corporation falls on or before the first day of the accounting period for interest on the said book-entry transfer local government bonds: The amount of interest for the said accounting period 例文帳に追加

三　非居住者又は外国法人が所有している法第五条の二第一項に規定する振替地方債（以下この条において「振替地方債」という。）に係る所有期間の初日が当該振替地方債の利子の計算期間の初日以前である場合　当該計算期間に対応する利子の額 - 日本法令外国語訳データベースシステム

It was also agreed that the interest on the loan already implemented as a first support would be retroactively reduced, and that interest receipts from Greek government bonds held by central banks of the member countries would be provided.例文帳に追加

一次支援として既に実施した融資の金利を遡及的に減免することや各国中央銀行が保有するギリシャ国債の利子収入の提供も合意された。 - 経済産業省

It seems that factors behind the expansion of the deficit margin of balance of returns on government investment include an increase in the amount of interest payments due to the 2 facts: that investment in US Treasury bonds and US government agency bonds from overseas has been expanding year to year, and that from 2004 onward, short-term interest rates—and from 2005 onward, not only short-term interest rates, but also long-term interest rates—saw an underlying upward trend (Figure 1-2-6 and Figure 1-2-7).例文帳に追加

政府投資収益収支の赤字幅拡大は、海外からの米国国債や米国政府機関債への投資が年々拡大していること、2004 年以降短期金利が、2005 年以降は短期金利に加えて長期金利も上昇基調となったことによる利払い額の増加などが影響していると考えられる（第1-2-6図、第1-2-7図）。 - 経済産業省

(17) A person who pays interest on specified foreign-issued company bonds shall submit an interest recipient confirmation document prepared pursuant to the provisions of the preceding paragraph to the district director prescribed in Article 6(7) of the Act no later than the final day of the month following the month that includes the day on which the interest pertaining to the said interest recipient confirmation document has been paid. 例文帳に追加

１７　特定民間国外債の利子の支払をする者は、前項の規定により作成した利子受領者確認書を、当該利子受領者確認書に係る利子の支払をした日の属する月の翌月末日までに法第六条第七項に規定する税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(2) The right to claim interest on bonds and the right to claim under the provisions of paragraph (2) of the preceding Article shall be extinguished by prescription if not exercised for five years. 例文帳に追加

２　社債の利息の請求権及び前条第二項の規定による請求権は、五年間行使しないときは、時効によって消滅する。 - 日本法令外国語訳データベースシステム

Article 9 Part of the Cabinet Order on Special Provisions for Payment of Principal and Interest of National Government Bonds (Cabinet Order No. 198 of 1954) shall be revised as follows. 例文帳に追加

第九条　国債の元利金の支払の特例に関する政令（昭和二十九年政令第百九十八号）の一部を次のように改正する。 - 日本法令外国語訳データベースシステム

(i) Where the first day of the holding period prescribed in Article 5-2(1) of the Act (hereinafter referred to as the "holding period" in this Article) for book-entry transfer national government bonds prescribed in the said paragraph (hereinafter referred to as "book-entry transfer national government bonds" in this Article) held by a nonresident or foreign corporation falls on or before the first day of the accounting period for interest on the said book-entry transfer national government bonds: The amount of interest for the said accounting period 例文帳に追加

一　非居住者又は外国法人が所有している法第五条の二第一項に規定する振替国債（以下この条において「振替国債」という。）に係る同項に規定する所有期間（以下この条において「所有期間」という。）の初日が当該振替国債の利子の計算期間の初日以前である場合　当該計算期間に対応する利子の額 - 日本法令外国語訳データベースシステム

(6) A person who pays interest on general foreign-issued company bonds shall, when he/she has received a written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds, prepare and preserve a copy of the said written application for tax exemption (including its equivalent), pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

６　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、財務省令で定めるところにより、当該非課税適用申告書の写し（これに準ずるものを含む。）を作成し、これを保存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

(24) A person who pays interest on specified foreign-issued company bonds may request a person in charge of handling payment in Japan to give a notice thereto of the part of the amount of interest on the relevant foreign-issued company bonds delivered by the said person in charge of handling payment in the course of intermediary services, etc. for the receipt of such interest, which is subject to the provisions of Article 3-3(3) or (6) of the Act. 例文帳に追加

２４　一般民間国外債の利子の支払をする者は、国内における支払の取扱者に対し、当該支払の取扱者が当該一般民間国外債の利子の受領の媒介等に基づき交付をする当該利子のうち法第三条の三第三項又は第六項の規定の適用があるものの金額を通知することを求めることができる。 - 日本法令外国語訳データベースシステム

(5) A person who pays interest on general foreign-issued company bonds shall, when he/she has received a written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds, submit the said written application for tax exemption to the district director prescribed in Article 6(4) of the Act no later than the final day of the month that includes the day on which the person has received the written application. 例文帳に追加

５　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(28) A person who pays interest from specified foreign private bonds shall submit a document identifying the interest recipient prepared pursuant to the provisions of the preceding paragraph to the district director the tax office prescribed in Article 6, paragraph (7) of the Act no later than the final day of the month following the month that includes the day on which the interest related to said document identifying the interest recipient has been paid. 例文帳に追加

２８　特定民間国外債の利子の支払をする者は、前項の規定により作成した利子受領者確認書を、当該利子受領者確認書に係る利子の支払をした日の属する月の翌月末日までに法第六条第七項に規定する税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

In fact, a bill to introduce tax exemptions on interest from corporate bonds for non-residents is now deliberated at the Diet as part of a 2010 revision to the tax code. 例文帳に追加

実際、平成22年度税制改正の一環として、非居住者向けの社債の利子非課税制度を新たに導入する法案が現在国会で審議されている。 - 財務省

(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)." 例文帳に追加

１３　前各項の規定は、平成十年四月一日から平成二十年三月三十一日までの間に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは、「第六条第十三項（外貨債の利子の課税の特例）において準用する同条第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(17) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, prepare and preserve a copy of said written application for a tax exemption (including its equivalent), pursuant to the provisions of Ordinance of the Ministry of Finance. 例文帳に追加

１７　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、財務省令で定めるところにより、当該非課税適用申告書の写し（これに準ずるものを含む。）を作成し、これを保存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

(14) The moneys specified by a Cabinet Order as being equivalent to interest on liabilities prescribed in Article 66-5(4)(iii) of the Act shall be the discount on bills, discount on company bonds listed in Article 14(1)(vii) of the Order for Enforcement of the Corporation Tax Act and any other moneys whose economic characteristics are equivalent to those of interest. 例文帳に追加

１４　法第六十六条の五第四項第三号に規定する利子に準ずるものとして政令で定めるものは、手形の割引料、法人税法施行令第十四条第一項第七号に掲げる社債発行差金その他経済的な性質が利子に準ずるものとする。 - 日本法令外国語訳データベースシステム

(18) A person who pays interest on specified foreign-issued company bonds shall enter in the books the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (16), and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

１８　特定民間国外債の利子の支払をする者は、第十六項に規定する通知を受けた利子受領者情報を帳簿に記載し、当該帳簿を、財務省令で定めるところにより保存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

(16) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application. 例文帳に追加

１６　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(10) The person in charge of handling custody and payment prescribed in Article 6(7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (15)) shall, on each occasion of receiving the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give a notice pursuant to the provisions of paragraph (7) of the said Article (hereinafter referred to as a "notice" through to paragraph (12)) to provide interest recipient information prescribed in paragraph (7) of the said Article (hereinafter referred to as "interest recipient information" through to paragraph (16)) which pertains to the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, if the person in charge of handling custody and payment receives the delivery of interest on the said specified foreign-issued company bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which the said specified foreign-issued company bonds were issued, the notice of interest recipient information pertaining to the interest to be delivered thereto shall be given on or after the said day on which the 40-day period has expired. 例文帳に追加

１０　法第六条第七項に規定する保管支払取扱者（以下第十五項までにおいて「保管支払取扱者」という。）は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報（以下第十六項までにおいて「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）同条第七項の規定による通知（以下第十二項までにおいて「通知」という。）をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後に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

Article 6 (1) A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as "general foreign-issued company bonds"), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable. 例文帳に追加

第六条　内国法人は、平成十年四月一日から平成二十年三月三十一日までの間に発行された民間国外債（内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。）のうち同項に規定する指定民間国外債以外のもの（以下この条において「一般民間国外債」という。）につき支払を受けるべき利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

The uptrend in the long-term interest rate (yield on 10-year government bonds) has somewhat strengthened, with the rate rising to 1.3% yesterday. How do you expect the rise in the long-term interest rate to affect the management of banks? 例文帳に追加

長期金利（10年国債金利）が昨日、一時1.3％をつけるなど、やや上昇基調を強めているのですけれども、こうした長期金利の上昇が銀行経営に与える影響に与える影響について、大臣はどのようにお考えでしょうか。 - 金融庁

Nevertheless, in 1989, the United States had a net debt to foreign countries, and furthermore, from 2005 onward, the margin of its surplus for its balance on income has continued to decrease mainly due to the expansion of interest payments and redemption expenses for US Treasury bonds accompanying rising interest rates and worsening of the financial deficit.例文帳に追加

しかし、1989 年には対外純債務を抱えることとなり、さらに、2005 年以降は、主に金利上昇と財政赤字の悪化に伴う米国国債の利払い・償還費用の増大によって、所得収支の黒字幅は減少を続けている。 - 経済産業省

(4) A person who pays interest on general foreign-issued company bonds shall, when he/she has confirmed, by the document prescribed in the preceding paragraph, the name or domicile etc. located outside Japan as entered in the written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds which has been submitted thereto, enter in the said written application for tax exemption to that effect that such confirmation has been provided as well as the name and domicile, etc. of the said person who pays interest. 例文帳に追加

４　一般民間国外債の利子の支払をする者は、その提出を受けた当該一般民間国外債の利子に係る非課税適用申告書に記載された氏名又は名称及び国外にある住所等を前項に規定する書類により確認したときは、当該非課税適用申告書にその旨並びに当該利子の支払をする者の氏名又は名称及び住所等を記載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) Interest, etc. listed in Article 161(iv) (Domestic Source Income), which is interest on bearer government or company bonds or distribution of profit based on a bearer beneficiary certificate of a loan trust, bond investment trust or publicly offered bond investment trust: The amount received 例文帳に追加

一　第百六十一条第四号（国内源泉所得）に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配　その支払を受けた金額 - 日本法令外国語訳データベースシステム

(11) Where a person in charge of handling custody and payment receives the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which the said person gave a notice to the person who pays interest on the said specified foreign-issued company bonds (limited to such information provided in the notice stating to the effect that Article 6(7)(i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3(3) or (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, the said person in charge of handling custody and payment may omit to give a notice of interest recipient information pertaining to the interest to be delivered thereto. 例文帳に追加

１１　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。 - 日本法令外国語訳データベースシステム

(21) The person in charge of handling custody and payment prescribed in Article 6, paragraph (7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (26)) shall, on each occasion of receiving the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give notice pursuant to the provisions of paragraph (7) of said Article (hereinafter referred to as "notice" through to paragraph (23)) to provide the interest recipient information prescribed in paragraph (7) of said Article (hereinafter referred to as "interest recipient information" through to paragraph (27)) for the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, if the person in charge of handling custody and payment receives the delivery of interest from said specified foreign private bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which said specified foreign private bonds were issued, the notice of the interest recipient information for the interest to be delivered thereto shall be given on or after said day on which the 40-day period has expired. 例文帳に追加

２１　法第六条第七項に規定する保管支払取扱者（以下第二十六項までにおいて「保管支払取扱者」という。）は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報（以下第二十七項までにおいて「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）同条第七項の規定による通知（以下第二十三項までにおいて「通知」という。）をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後に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

(ii) Where the first day of the holding period for book-entry transfer national government bonds held by a nonresident or foreign corporation falls after the first day of the accounting period for interest on the said book-entry transfer national government bonds: The amount calculated by multiplying the amount of interest for the said accounting period by the number of days in the said holding period and then dividing the result by the number of days in the said accounting period 例文帳に追加

二　非居住者又は外国法人が所有している振替国債に係る所有期間の初日が当該振替国債の利子の計算期間の初日後である場合　当該計算期間に対応する利子の額に当該所有期間の日数を乗じこれを当該計算期間の日数で除して計算した金額 - 日本法令外国語訳データベースシステム

(iv) Where the first day of the holding period for book-entry transfer local government bonds held by a nonresident or foreign corporation falls after the first day of the accounting period for interest on the said book-entry transfer local government bonds: The amount calculated by multiplying the amount of interest for the said accounting period by the number of days in the said holding period and then dividing the result by the number of days in the said accounting period. 例文帳に追加

四　非居住者又は外国法人が所有している振替地方債に係る所有期間の初日が当該振替地方債の利子の計算期間の初日後である場合　当該計算期間に対応する利子の額に当該所有期間の日数を乗じこれを当該計算期間の日数で除して計算した金額 - 日本法令外国語訳データベースシステム

(16) A person who pays interest on specified foreign-issued company bonds shall, when paying such interest, prepare an interest recipient confirmation document prescribed in Article 6(7) of the Act (hereinafter referred to as an "interest recipient confirmation document" in the next paragraph) based on the interest recipient information provided in the notice given thereto pursuant to the provisions of paragraph (10), paragraph (13) or paragraph (14) (including the interest recipient information of which a notice shall be deemed to have been given pursuant to the provisions of paragraph (12) (including the cases where it is applied mutatis mutandis pursuant to the preceding paragraph)). 例文帳に追加

１６　特定民間国外債の利子の支払をする者は、その利子の支払を行う際、第十項、第十三項又は第十四項の規定により通知を受けた利子受領者情報（第十二項（前項において準用する場合を含む。）の規定により通知があつたものとみなされる利子受領者情報を含む。）に基づいて法第六条第七項に規定する利子受領者確認書（次項において「利子受領者確認書」という。）を作成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

Therefore, we believe that the JGB interest rates obtained from the model should be appropriately estimated based on the market interest rates and these obtained rates should not be affected by the demand and supply of specific individual bonds. We also believe that these rates should be publicized and presented in the form of a yield curve of all tenors. 例文帳に追加

そのため、金利推定モデルにおいては、国債金利が、市場金利から適切に推定されることと、特定の個別銘柄の需給に左右されず、また、全ての年限をつなぐイールドカーブの形で提供され、公表されることが必要と考えている。 - 財務省

This reflects (1) higher returns on US investments including those on stocks supported by the brisk US economy, (2) stability offered by investments in Treasuries, and (3) higher rates on US bonds reflecting the US policy which has shifted to higher interest rates.例文帳に追加

その背景としては、①好調な米国経済に裏打ちされた株式投資など米国への投資の高収益性、②財務省証券への投資の安定性、③米国が金利上昇に転じたことによる米国債券の金利高、が指摘される。 - 経済産業省