「is equivalent」に関連した英語例文の一覧と使い方(132ページ目) - Weblio英語例文検索

i) An event listed in Article 68-92(1)(i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of the said eligible retained income of the said specified foreign subsidiary company, etc.): The amount obtained by multiplying the said amount of a dividend of surplus, etc. (where the said amount of a dividend of surplus, etc. exceeds the said eligible retained income, the amount equivalent to the said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the relevant business year pertaining to the said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii)(a) and (b) of the preceding paragraph who is related to the said consolidated corporation 例文帳に追加

一　法第六十八条の九十二第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る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請求権勘案保有株式等（当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）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

Article 55 (1) Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities that are unavailable for payment of a national tax, thereby consigning the collection of such securities and payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same shall apply in this Article) may undertake the consignment only when it is found that such securities were surely collectable in the recent past. In this case, if the collection of such securities incurs any costs, the person who intends to consign collection shall also provide an amount equivalent to such costs: 例文帳に追加

第五十五条　納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関又は国税局。以下この条において同じ。）の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供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) Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 19 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand the purchaser or the service recipient to pay an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or rights or the consideration for the services excluding the already paid amount of the charge for the goods or rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty. 例文帳に追加

２　販売業者又は役務提供事業者は、第十九条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提供契約についての対価の全部又は一部の支払の義務が履行されない場合（売買契約又は役務提供契約が解除された場合を除く。）には、損害賠償額の予定又は違約金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金又は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者に対して請求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

(i) the amount equivalent to 90 percent of the expenses calculated based on the standards provided by the Minister of Health, Labour, and Welfare (but shall be the actual expenses required for Designated In-Home Service in a case when the standard amount exceeds the actual expenses required for said Designated In-Home Service) by considering the average expenses required for said Designated In-Home Service calculated by considering the content of Designated In-Home Service pertaining to the type of said In-Home Service, the area where the provider that performs said Designated In-Home Service business is located, etc. (with regard to the expenses necessary for Outpatient Day Long-Term Care and Outpatient Rehabilitation, excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare), according to by the type of In-Home Service including Home-Visit Long-Term Care, Home-Visit Bathing Long-Term Care, Home-Visit Nursing, Home-Visit Rehabilitation, Guidance for Management of In-Home Medical Long-Term Care, Outpatient Day Long-Term Care, Outpatient Rehabilitation, and Rental Service of Equipment for Long-Term Care Covered by Public Aid; 例文帳に追加

一　訪問介護、訪問入浴介護、訪問看護、訪問リハビリテーション、居宅療養管理指導、通所介護、通所リハビリテーション及び福祉用具貸与これらの居宅サービスの種類ごとに、当該居宅サービスの種類に係る指定居宅サービスの内容、当該指定居宅サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定居宅サービスに要する平均的な費用（通所介護及び通所リハビリテーションに要する費用については、食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定居宅サービスに要した費用の額を超えるときは、当該現に指定居宅サービスに要した費用の額とする。）の百分の九十に相当する額 - 日本法令外国語訳データベースシステム

(ii) Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living: the amount equivalent to 90 percent of the amount calculated according to type of Community-Based Preventive Service of Long-Term Care, after considering the average expenses (excluding the expenses necessary to provide meals and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life) that is calculated after considering the categories of Needed Support Condition, the location of the provider that performs the Designated Community-Based Preventive Service of Long-Term Care Business pertaining to the type of said Community-Based Preventive Service of Long-Term Care, etc., necessary for said Community-Based Preventive Service of Long-Term Care, based on the standards provided by the Minister of Health, Labour, and Welfare (when said calculated amount exceeds the actual expense required for said Designated Community-Based Preventive Service of Long-Term Care, the allowance shall be the actual amount required for said Designated Community-Based Preventive Service of Long-Term Care). 例文帳に追加

二　介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護　これらの地域密着型介護予防サービスの種類ごとに、要支援状態区分、当該地域密着型介護予防サービスの種類に係る指定地域密着型介護予防サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定地域密着型介護予防サービスに要する平均的な費用（食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定地域密着型介護予防サービスに要した費用の額を超えるときは、当該現に指定地域密着型介護予防サービスに要した費用の額とする。）の百分の九十に相当する額 - 日本法令外国語訳データベースシステム

an equivalent beneficiary is: (i) a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information;(bb) that resident is a qualified person under limitation on benefits provisions(Tokuten Joko) in that convention or, where there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2 of this Article (or for the purposes of subparagraph (g) of paragraph 2 of this Article, provision corresponding to clause (i) of that subparagraph); and(cc) with respect to an item of income, profit or gain referred to in Article7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12, 13 or 21 of this Convention that resident would be entitled under that convention to a rate of tax with respect to the particular class of income, profit or gain in for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention, under conditions in that convention which are no less restrictive than those in this Convention; or (ii) a qualified person by reason of subparagraphs (a), (b), (c), (d) or (e) of paragraph 2 of this Article. 例文帳に追加

「同等受益者」とは、次の(i)又は(ii)のいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約（以下「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報交換に関する規定を有すること。(bb)当該居住者が、租税条約の特典条項に基づき適格者に該当すること又は租税条約にそのような規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること（租税条約の規定が２(g)の規定に相当する規定である場合には、２(g)(i)の規定に相当する規定により適格者に該当することとなるときに限る。）。(cc)第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める種類の所得、利得又は収益について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること（租税条約に規定する要件がこの条約に規定する要件よりも制限的でない場合に限る。）。(ii)２(a)から(e)までに掲げる適格者 - 財務省

(2) When an Issuer has submitted a Quarterly Securities Report, Semiannual Securities Report or Extraordinary Securities Report, etc. (referring to a Quarterly Securities Report under Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-7(3) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 27), or Semiannual Securities Report or Extraordinary Securities Report under Article 24-5, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 24-5(3)) or paragraph (4) (including the cases where they are applied mutatis mutandis pursuant to Article 27), or Amendments under Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-4-7(4) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 24-5(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)) which contains any misstatement on important matters, the Prime Minister shall, in accordance with the procedures set forth in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to half of the amount listed in item (i) of the preceding paragraph (when the amount listed in item (ii) of said paragraph exceeds the amount listed in item (i) of said paragraph, the amount listed in item (ii) of said paragraph). In this case, the proviso to the preceding paragraph shall apply mutatis mutandis. 例文帳に追加

２　発行者が、重要な事項につき虚偽の記載がある四半期・半期・臨時報告書等（第二十四条の四の七第一項若しくは第二項（これらの規定を同条第三項（第二十七条において準用する場合を含む。）及び第二十七条において準用する場合を含む。）の規定による四半期報告書若しくは第二十四条の五第一項（同条第三項において準用する場合を含む。）若しくは第四項（これらの規定を第二十七条において準用する場合を含む。）の規定による半期報告書若しくは臨時報告書又は第二十四条の四の七第四項（第二十七条において準用する場合を含む。）及び第二十四条の五第五項（第二十七条において準用する場合を含む。）において準用する第七条、第九条第一項若しくは第十条第一項の規定による訂正報告書をいう。第百七十八条第五項並びに第百八十五条の七第二項及び第三項において同じ。）を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、前項第一号に掲げる額（同項第二号に掲げる額が同項第一号に掲げる額を超えるときは、同項第二号に掲げる額）の二分の一に相当する額の課徴金を国庫に納付することを命じなければならない。この場合においては、同項ただし書の規定を準用する。 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income 例文帳に追加

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

A method specified by an ordinance of the competent ministry set forth in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act shall correspond to the categories listed in the following items and be the method of specifying the price set out in said respective items as the price of shares prescribed in Article 234, paragraph 2 of the Company Act, as applied mutatis mutandis by replacing the terms pursuant to Article 150 of the Act: (i) in the case of selling said shares by transactions on the market: the selling price of said transaction; (ii) in cases other than as set forth in the preceding item: the prices set forth in the following, whichever is the greater: (a) the closing price on the market where said shares are traded on the date of sale (in the case of no selling or buying transactions on said sale date, or in the case where said selling day is a holiday of said market, the price of the first selling or buying transactions conducted following said sale date); or (b) if said shares are subject to a takeover bid, etc. (which means a takeover bid prescribed in Article 27-2, paragraph 6 of the Securities Exchange Act [including cases where it is applied mutatis mutandis pursuant to Article 27-22, paragraph 2 of the same Act] and an equivalent system based on laws and regulations in a foreign state) on the date of sale, the price of said shares under the contract pertaining to said takeover bid on said date of sale. 例文帳に追加

法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する主 務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもっ て法第百五十条において読み替えて準用する会社法第二百三十四条第二項に規定する株 式の価格とする方法とする。 一当該株式を市場において行う取引によって売却する場合当該取引によって売却す る価格 二前号に掲げる場合以外の場合次に掲げる額のうちいずれか高い額 イ売却日における当該株式を取引する市場における最終の価格（当該売却日に売 買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、 その後最初になされた売買取引の成立価格）ロ売却日において当該株式が公開買付け等（証券取引法第二十七条の二第六項 （同法第二十七条の二十二第二項 において準用する場合を含む。）に規定する公 開買付け及びこれに相当する外国の法令に基づく制度をいう。）の対象であると きは、当該売却日における当該公開買付け等に係る契約における当該株式の価格 - 経済産業省

Article 189 When the Director of Regional Bureau of Economy, Trade and Industry notifies a disposition pursuant to the provision of paragraph (1) of Article 21 (including the case where it applies mutatis mutandis to paragraph (2) or Article 36, paragraph (3) of Article 45 or paragraph (3) of Article 50), Article 52, Article 55, paragraph (1) of Article 83 or Article 184, gives a notice pursuant to the provision of paragraph (1) of Article 25, paragraph (2) of Article 40, paragraph (3) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66), paragraph (1) of Article 57, paragraph (2) of Article 91, paragraph (2) of Article 101 or paragraph (3) of Article 106, gives an order pursuant to the provision of paragraph (1) of Article 37, paragraph (1) of Article 38, paragraph (1) of Article 39, paragraph (1) of Article 48, paragraph (1) of Article 49, Article 182 or Article 183, or delivers transcripts of the written decision pursuant to the provision of paragraph (5) of Article 47 (including the case where it applies mutatis mutandis to paragraph (2) of Article 64-ii or paragraph (5) of Article 66) or paragraph (2) of Article 94, he/she shall post the description of such notice, such order and the transcripts of such written decision at the posting area of the offices of municipality or any facility equivalent to the above in the location of the address mentioned in the written application or mining registry in the case of mining applicant, holder of mining right or mortgagee or at the posting area of the offices of municipality or any facility equivalent to the above in the location of the digging application area in the case of land owner, if the other party or the location thereof is unknown, and publish such posting and the gist thereof in an official gazette. In this case, such notice, such order and the transcripts of such written decision shall be deemed to have reached the other party on the day 14 days after the day of commencement of posting or the day of publication in an official gazette, whichever is later. 例文帳に追加

第百八十九条　経済産業局長は、第二十一条第一項（第三十六条第二項、第四十五条第三項又は第五十条第三項において準用する場合を含む。）、第五十二条、第五十五条、第八十三条第一項若しくは第百八十四条の規定による処分の通知、第二十五条第一項、第四十条第二項、第四十七条第三項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）、第五十七条第一項、第九十一条第二項、第百一条第二項若しくは第百六条第三項の規定による通知、第三十七条第一項、第三十八条第一項、第三十九条第一項、第四十八条第一項、第四十九条第一項、第百八十二条若しくは第百八十三条の規定による命令又は第四十七条第五項（第六十四条の二第二項又は第六十六条第五項において準用する場合を含む。）若しくは第九十四条第二項の規定による決定書の謄本の交付をする場合において、相手方が知れないとき、又はその所在が不分明なときは、鉱業出願人、鉱業権者若しくは抵当権者にあつては願書若しくは鉱業原簿に記載された住所の所在地の、土地の所有者にあつては採掘出願地の所在地の市役所、町村役場又はこれに準ずるものの掲示場に、その通知若しくは命令又は決定書の謄本の内容を掲示するとともに、その掲示をした旨及びその要旨を官報に掲載しなければならない。この場合においては、掲示を始めた日又は官報に掲載した日のいずれか遅い日から十四日を経過した日に、その通知若しくは命令又は決定書の謄本は、相手方に到達したものとみなす。 - 日本法令外国語訳データベースシステム

Article 7-2 (1) In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section II of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as "period of implementation") by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge. 例文帳に追加

第七条の二　事業者が、不当な取引制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(v)-2 A person who has been convicted of a violation of any law or regulation of Japan or of any other country or has been deported from Japan pursuant to the provisions of the Immigration Control and Refugee Recognition Act or deported from any other country pursuant to the provisions of any law or regulation of that country for killing, injuring, assaulting or threatening a person, or damaging a building or other objects in relation to the process or results of an international competition or a competition of an equivalent scale or an international conference (hereinafter referred to as "international competition") or with the intent of preventing the smooth operation thereof, and is likely to kill, injure, assault or threaten a person, or damage a building or other objects in relation to the process or results of an international competition held in Japan or with the intent of preventing the smooth operation thereof, at the venue of the international competition or within the area of the municipality where the venue is located (this refers to "ward" in areas where the Tokyo special wards exist or in designated cities prescribed in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947)) or to neighboring places provided for use to unspecified persons or a number of persons. 例文帳に追加

五の二　国際的規模若しくはこれに準ずる規模で開催される競技会若しくは国際的規模で開催される会議（以下「国際競技会等」という。）の経過若しくは結果に関連して、又はその円滑な実施を妨げる目的をもつて、人を殺傷し、人に暴行を加え、人を脅迫し、又は建造物その他の物を損壊したことにより、日本国若しくは日本国以外の国の法令に違反して刑に処せられ、又は出入国管理及び難民認定法の規定により本邦からの退去を強制され、若しくは日本国以外の国の法令の規定によりその国から退去させられた者であつて、本邦において行われる国際競技会等の経過若しくは結果に関連して、又はその円滑な実施を妨げる目的をもつて、当該国際競技会等の開催場所又はその所在する市町村（東京都の特別区の存する区域及び地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市にあつては、区）の区域内若しくはその近傍の不特定若しくは多数の者の用に供される場所において、人を殺傷し、人に暴行を加え、人を脅迫し、又は建造物その他の物を損壊するおそれのあるもの - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the said domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for the relevant business year of the said domestic corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on the income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 日本法令外国語訳データベースシステム

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

(2) if the mark has become misleading or contrary to law and order or morality since it was registered or became established. A trademark registration shall be invalidated if the trademark has not been used for the last five years and the proprietor is unable to give a proper reason for the non-use. Use of a trademark with the proprietor’s consent shall be considered equivalent to use by the proprietor. Invalidation of a registration may not be sought, however, if the trademark has been used after the expiry of a five-year period of non-use but before the request for invalidation. In such case any use of the trademark that occurred during the three months preceding the request for invalidation shall not be considered if the preparations for use commenced only after the proprietor became aware that a request for invalidation might be filed. If the ground for invalidation of a registration concerns only some of the goods for which the trademark has been registered, the registration will be invalidated only in respect of those goods. 例文帳に追加

(2) 商標がその登録時又は確立時から後に誤認を生じさせるようになったか又は法律若しくは公序良俗に反するものとなった場合 登録商標が過去5年間使用されておらず，かつ，所有者がその不使用について正当な理由を提示することができない場合は，当該商標の登録は無効とされる。所有者の同意を得た上での商標の使用は，所有者自身による使用と同等であるとみなされる。ただし，5年間の不使用期間が経過したが登録無効の請求がある前に当該商標が使用された場合は，登録無効を請求することはできない。無効の請求前3月以内に行われた当該商標の使用は，当該使用の準備が無効請求の行われることを所有者が知った後に開始された場合は，考慮されないものとする。 登録無効の理由が，商標が登録された商品の一部について存在するに過ぎない場合は，登録は，それらの商品についてのみ無効とされる。 - 特許庁

(2) In cases where the total volume of self-retained articles (except those specified by a Cabinet Office Ordinance) of a detainee (hereinafter referred to as "total self-retention volume" in the following Article) exceeds the maximum self-retention volume (i.e. a volume determined by the detention services manager according to the respective status as a detainee as the volume of articles which may be self-retained by each detainee; hereinafter the same shall apply in the following Article), or where the total volume of articles (except those specified by a Cabinet Office Ordinance) retained for a detainee (hereinafter referred to as "total retention volume" in the following Article) exceeds the maximum retention volume (i.e. a volume determined by the detention services manager according to the respective status as a detainee as the volume of articles which may be retained; hereinafter the same shall apply in the following Article), the detention services manager may request the detainee to render such portion of the articles that is equivalent to the volume in excess to the detainee's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish. 例文帳に追加

２　留置業務管理者は、被留置者の保管私物（内閣府令で定めるものを除く。）の総量（次条において「保管総量」という。）が保管限度量（被留置者としての地位の別ごとに被留置者一人当たりについて保管することができる物品の量として留置業務管理者が定める量をいう。次条において同じ。）を超えるとき、又は被留置者について領置している物品（内閣府令で定めるものを除く。）の総量（次条において「領置総量」という。）が領置限度量（被留置者としての地位の別ごとに被留置者一人当たりについて領置することができる物品の量として留置業務管理者が定める量をいう。次条において同じ。）を超えるときは、当該被留置者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。 - 日本法令外国語訳データベースシステム

(b) when a Financial Instruments Exchange has had its license rescinded under the provision of Article 148 or Article 152(1), when a Financial Instruments Clearing Organization has had its license rescinded under the provision of Article 156-17(1) or (2), when a Securities Finance Company has had its license rescinded under the provision of Article 156-32(1), when a Foreign Financial Instruments Exchange has had its authorization rescinded under the provision of Article 155-10(1), or when such person had obtained license or authorization of the same kind in a foreign state under the provisions of laws and regulations of said foreign state equivalent to this Act and has had the license or authorization (including permission or other administrative dispositions similar to said license or authorization) rescinded, a person who was an Officer of such juridical person (in the case where said person is a Foreign Financial Instruments Exchange, including its Representative Person in Japan; hereinafter the same shall apply in sub-item(e)) within 30 days prior to the date of rescission, and for whom five years have not passed since the date of the rescission; 例文帳に追加

ロ　金融商品取引所が第百四十八条若しくは第百五十二条第一項の規定により免許を取り消された場合、金融商品取引清算機関が第百五十六条の十七第一項若しくは第二項の規定により免許を取り消された場合、証券金融会社が第百五十六条の三十二第一項の規定により免許を取り消された場合若しくは外国金融商品取引所が第百五十五条の十第一項の規定により認可を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けている同種類の免許若しくは認可（当該免許又は認可に類する許可その他の行政処分を含む。）を取り消された場合において、その取消しの日前三十日以内にその法人の役員（外国金融商品取引所にあつては、国内における代表者を含む。ホにおいて同じ。）であつた者でその取消しの日から五年を経過するまでの者 - 日本法令外国語訳データベースシステム

(iv) when the applicant for a license is a company which has had its license under Article 80(1) rescinded under the provision of Article 148 or Article 152(1), has had its license under Article 156-2 rescinded under the provisions of Article 156-17(1) or (2), has had its license under paragraph (1) of the preceding Article rescinded under the provisions of Article 148 or 156-32(1) as applied mutatis mutandis pursuant to the following Article, has had its registration under Article 29 rescinded under the provision of Article 52(1), Article 53(3) or Article 54, has had its registration under Article 66 rescinded under the provision of Article 66-20(1), or a company which had obtained license or registration (including permission or other administrative dispositions similar to said license or registration) of the same kind in a foreign state under the provision of laws and regulations of said foreign state equivalent to this Act and has had the license or registration rescinded, and for whom five years have not passed since the date of the rescission; 例文帳に追加

四　免許申請者が第百四十八条、第百五十二条第一項の規定により第八十条第一項の免許を取り消され、第百五十六条の十七第一項若しくは第二項の規定により第百五十六条の二の免許を取り消され、若しくは次条において準用する第百四十八条若しくは第百五十六条の三十二第一項の規定により前条第一項の免許を取り消され、又は第五十二条第一項、第五十三条第三項若しくは第五十四条の規定により第二十九条の登録を取り消され、若しくは第六十六条の二十第一項の規定により第六十六条の登録を取り消され、又はこの法律に相当する外国の法令の規定により当該外国において受けている同種類の免許若しくは登録（当該免許又は登録に類する許可その他の行政処分を含む。）を取り消され、その取消しの日から五年を経過するまでの会社であるとき。 - 日本法令外国語訳データベースシステム

Article 8 (1) A person who holds the title to manage a school, hospital, factory, workplace, entertainment facility, department store (including a large-scale retail store specified by Cabinet Order as being equivalent thereto; the same shall apply hereinafter), a multi-purpose property under fire prevention measures (meaning a property under fire prevention measures used for two or more intended purposes specified by Cabinet Order; the same shall apply hereinafter), or any other property under fire prevention measures to which a number of people have access or in which a number of people work or reside and which is specified by Cabinet Order, shall appoint a fire prevention manager from among qualified persons specified by Cabinet Order, and have him/her prepare a fire defense plan, conduct drills for fire extinguishing activities, reporting and evacuation, inspect and improve the equipment used for fire defense, water supply for fire defense or facilities necessary for fire extinguishing activities, supervise the use or handling of fire, maintain and manage the structure and equipment necessary for evacuation or fire prevention, manage the capacity of the property at the appropriate level, and perform any other operations necessary for fire prevention management according to the fire defense plan with regard to said property under fire prevention measures. 例文帳に追加

第八条　学校、病院、工場、事業場、興行場、百貨店（これに準ずるものとして政令で定める大規模な小売店舗を含む。以下同じ。）、複合用途防火対象物（防火対象物で政令で定める二以上の用途に供されるものをいう。以下同じ。）その他多数の者が出入し、勤務し、又は居住する防火対象物で政令で定めるものの管理について権原を有する者は、政令で定める資格を有する者のうちから防火管理者を定め、当該防火対象物について消防計画の作成、当該消防計画に基づく消火、通報及び避難の訓練の実施、消防の用に供する設備、消防用水又は消火活動上必要な施設の点検及び整備、火気の使用又は取扱いに関する監督、避難又は防火上必要な構造及び設備の維持管理並びに収容人員の管理その他防火管理上必要な業務を行なわせなければならない。 - 日本法令外国語訳データベースシステム

Article 9 (1) When the Electrical Appliances and Materials that are set forth in paragraph (1) of the preceding Article and manufactured or imported by a Notifying Supplier (excluding Electrical Appliances and Materials manufactured or imported through application of the proviso to said paragraph) are Specified Electrical Appliances and Materials, the Notifying Supplier shall, before their sale, have them inspected with respect to the following items (hereinafter referred to as a "Conformity Inspection") by an organization registered with the Minister of Economy, Trade and Industry pursuant to the provisions of the following paragraph, and shall obtain and retain the certificate set forth in said paragraph; provided, however, that this shall not apply in the case where the certificate set forth in said paragraph pertaining to item (ii) has already been obtained and retained for a Specified Electrical Appliance and Material of the same product type as said Specified Electrical Appliance and Material and the period specified by Cabinet Order for each Specified Electrical Appliance and Material, calculated from the day on which said certificate was obtained, has not yet lapsed, or in the case where documentation specified by Ordinance of the Ministry of Economy, Trade and Industry as the equivalent of the certificate set forth in said paragraph is retained: 例文帳に追加

第九条　届出事業者は、その製造又は輸入に係る前条第一項の電気用品（同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。）が特定電気用品である場合には、当該特定電気用品を販売する時までに、次の各号のいずれかに掲げるものについて、経済産業大臣の登録を受けた者の次項の規定による検査（以下「適合性検査」という。）を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特定電気用品と同一の型式に属する特定電気用品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特定電気用品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして経済産業省令で定めるものを保存している場合は、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

Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount. 例文帳に追加

第百七十一条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム

(ii) Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, and Admission to a Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid: the amount equivalent to 90 percent of the expenses calculated based on standards determined by the Minister of Health, Labour, and Welfare (which shall be the actual expenses required for said Designated Community-Based Service in a case said standard amount exceeds the actual expenses required for said Designated Community-Based Service) by considering the average expenses required for said Designated Community-Based Service calculated by considering the Category of Condition of Need for Long-Term Care and the area where the provider that performs said Designated Community-Based Service Business is located, etc. (excluding the expenses necessary to provide meals, residence, and other necessary expenses for daily life as determined by an Ordinance of the Ministry of Health, Labour, and Welfare), according to the type of Community-Based Service. 例文帳に追加

二　小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護　これらの地域密着型サービスの種類ごとに、要介護状態区分、当該地域密着型サービスの種類に係る指定地域密着型サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定地域密着型サービスに要する平均的な費用（食事の提供に要する費用、居住に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定地域密着型サービスに要した費用の額を超えるときは、当該現に指定地域密着型サービスに要した費用の額とする。）の百分の九十に相当する額 - 日本法令外国語訳データベースシステム

(a) the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person With Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater (in cases where the amount of liability reserve for commodity trading that has already been accrued [in cases where a specific amount of money is used under the provisions of Article 221, paragraph (2) of the Act, the amount after deducting said amount; the same shall apply in the following item] is less than ten million yen, the amount obtained by adding, to such larger amount, an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater); 例文帳に追加

イ　各事業年度における法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額（既に積み立てられた商品取引責任準備金の金額（法第二百二十一条第二項の規定により使用された金額がある場合には、当該金額を控除した金額。次号において同じ。）が千万円に満たない場合には、当該いずれか大きい金額に、千万円から当該商品取引責任準備金の金額、及びロからチまでに掲げる金額を控除した金額を事故率に二を乗じて得た率と百万分の二とのいずれか大きい率で除して計算した金額（当該計算した金額が当該事業年度の取引金額を超える場合には、当該事業年度の当該取引金額。以下この号において同じ。）に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額を加算した金額） - 日本法令外国語訳データベースシステム

(12) With regard to the special application of the Pneumoconiosis Act under the provisions of each of the preceding paragraphs, the following provisions (including penal provisions relating to these provisions) shall be applied by replacing the following terms in the respective manners set forth below: the term "the business operator" in paragraph (1) of Article 32 of the same Act shall be deemed to be replaced with "the business operator (including a person deemed to be the business operator under the provisions of Article 46 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act"); referred to as "the business operator and the equivalent" in paragraph (2) of Article 43-2 and Article 44)"; the term "This Act" in paragraphs (2) and (3) of Article 39 shall be deemed to be replaced with "This Act (including cases where the provisions of this Act are applied under the provisions of Article 46 of the Worker Dispatching Act)"; the term "paragraph (4) of Article 21" in paragraph (3) of the same Article shall be deemed to be replaced with "paragraph (4) of Article 21 (including cases where these provisions are applied under the provisions of paragraph (4) of Article 46 of the Worker Dispatching Act)"; the term "the place of business where dust work is performed" in paragraph (1) of Article 40 shall be deemed to be replaced with "the place of business where dust work is performed (including the place of business of a person deemed to be the business operator under the provisions of Article 46 of the Worker Dispatching Act; the same shall apply in paragraph (1) of Article 42)"; the term "this Act" in Article 41 and paragraph (1) of Article 42 shall be deemed to be replaced with "this Act and the provisions of Article 46 of the Worker Dispatching Act"; the term "a violation of the provisions of this Act" in Article 43 shall be deemed to be replaced with "a violation of the provisions of this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act) and the crimes referred to in paragraphs (10) and (11) of the same Article"; the term "the provisions of this Act or of orders based on this Act" in paragraph (1) of Article 43-2 shall be deemed to be replaced with "the provisions of this Act or of orders based on this Act (including cases where these provisions are applied under the provisions of Article 46 of the Worker Dispatching Act), or the provisions of paragraphs (7) to (9) inclusive of the same Article or the provisions of orders based on these provisions"; and the term "the business operator" in paragraph (2) of the same Article and Article 44 shall be deemed to be replaced with "the business operator and equivalent". 例文帳に追加

１２　前各項の規定によるじん肺法の特例については、同法第三十二条第一項中「事業者」とあるのは「事業者（労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十六条の規定により事業者とみなされた者を含む。第四十三条の二第二項及び第四十四条において「事業者等」という。）」と、同法第三十九条第二項及び第三項中「この法律」とあるのは「この法律（労働者派遣法第四十六条の規定により適用される場合を含む。）」と、同条第三項中「第二十一条第四項」とあるのは「第二十一条第四項（労働者派遣法第四十六条第四項の規定により適用される場合を含む。）」と、同法第四十条第一項中「粉じん作業を行う事業場」とあるのは「粉じん作業を行う事業場（労働者派遣法第四十六条の規定により事業者とみなされた者の事業場を含む。第四十二条第一項において同じ。）」と、同法第四十一条及び第四十二条第一項中「この法律」とあるのは「この法律及び労働者派遣法第四十六条の規定」と、同法第四十三条中「この法律の規定に違反する罪」とあるのは「この法律の規定（労働者派遣法第四十六条の規定により適用される場合を含む。）に違反する罪並びに同条第十項及び第十一項の罪」と、同法第四十三条の二第一項中「この法律又はこれに基づく命令の規定」とあるのは「この法律若しくはこれに基づく命令の規定（労働者派遣法第四十六条の規定により適用される場合を含む。）又は同条第七項から第九項までの規定若しくはこれらの規定に基づく命令の規定」と、同条第二項及び同法第四十四条中「事業者」とあるのは「事業者等」として、これらの規定（これらの規定に係る罰則の規定を含む。）を適用する。 - 日本法令外国語訳データベースシステム

(2) In cases where the total volume of self-retained articles (except those specified by a Ministry of Justice Ordinance) of an inmate (hereinafter referred to as "total self-retention volume" in this Section) exceeds the maximum self-retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be self-retained by each inmate; hereinafter the same shall apply in this Section), or where the total volume of articles (except those specified by a Ministry of Justice Ordinance) retained for an inmate (hereinafter referred to as "total retention volume" in this Section) exceeds the maximum retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be retained; hereinafter the same shall apply in this Section), the warden of the penal institution may request the inmate to render such portion of the articles that is equivalent to the volume in excess to the inmate's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish. 例文帳に追加

２　刑事施設の長は、被収容者の保管私物（法務省令で定めるものを除く。）の総量（以下この節において「保管総量」という。）が保管限度量（被収容者としての地位の別ごとに被収容者一人当たりについて保管することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。）を超えるとき、又は被収容者について領置している物品（法務省令で定めるものを除く。）の総量（以下この節において「領置総量」という。）が領置限度量（被収容者としての地位の別ごとに被収容者一人当たりについて領置することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。）を超えるときは、当該被収容者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。 - 日本法令外国語訳データベースシステム

Article 39-18 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 66-7(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said taxable retained income, the amount equivalent to the said taxable retained income). 例文帳に追加

第三十九条の十八　法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該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との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

Article 39-118 (1) The amount calculated as specified by a Cabinet Order prescribed in Article 68-91(1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary company, etc. prescribed in the said paragraph (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a "taxable business year" through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91(1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115(3), the amount obtained by adding the said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of the said eligible retained income (where the said amount exceeds the said individually taxable retained income, the amount equivalent to the said individually taxable retained income). 例文帳に追加

第三十九条の百十八　法第六十八条の九十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該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との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。 - 日本法令外国語訳データベースシステム

(ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

二　本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合　当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零） - 日本法令外国語訳データベースシステム

(3) A Designated Dispute Resolution Organization that has obtained the authorization for the suspension or abolition under paragraph (1) or that has carried out the suspension under the preceding paragraph shall notify the Parties for which Complaint Processing Procedures or Dispute Resolution Procedures (in cases where the Designated Dispute Resolution Organization has been entrusted with the business from another Designated Dispute Resolution Organization or a person who has received a designation under the provisions of other Acts which is specified by Cabinet Order as being related to the business equivalent to Dispute Resolution, etc. (hereinafter collectively referred to as the "Entrusting Dispute Resolution Organization" in this paragraph), including procedures for processing the complaints of the Entrusting Dispute Resolution Organization related to the entrustment or procedures seeking the resolution of the dispute; the same shall apply in paragraph (3) of the following Article) have been implemented as of the day of said suspension or abolition, the Member Bank other than said Parties, and other Designated Dispute Resolution Organization(s), of the fact of the suspension or abolition within two weeks from the day of said suspension or abolition. The same shall apply when the Designated Dispute Resolution Organization recommences whole or part of the suspended Dispute Resolution, etc. 例文帳に追加

３　第一項の規定による休止若しくは廃止の認可を受け、又は前項の休止をした指定紛争解決機関は、当該休止又は廃止の日から二週間以内に、当該休止又は廃止の日に苦情処理手続又は紛争解決手続（他の指定紛争解決機関又は他の法律の規定による指定であつて紛争解決等業務に相当する業務に係るものとして政令で定めるものを受けた者（以下この項において「委託紛争解決機関」という。）から業務の委託を受けている場合における当該委託に係る当該委託紛争解決機関の苦情を処理する手続又は紛争の解決を図る手続を含む。次条第三項において同じ。）が実施されていた当事者、当該当事者以外の加入銀行及び他の指定紛争解決機関に当該休止又は廃止をした旨を通知しなければならない。指定紛争解決機関が当該休止をした当該紛争解決等業務の全部又は一部を再開するときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 162-2 With regard to sales and purchase of share certificates listed in a Financial Instruments Exchange or shares certificates falling under the category of Over-the-Counter Traded Securities (hereinafter these shares are collectively referred to as "Listed or Over-the-Counter Traded Shares" in this Article) or Entrustment, etc. thereof to be conducted by the company having issued these Listed or Over-the-Counter Traded Shares under Article 156(1) of the Companies Act (including the cases where it is applied by replacing certain terms under the provisions of Article 163 or Article 165(3) of said Act) or Article 199(1) of said Act (limited to cases where the company intends to solicit persons to subscribe for treasury shares it disposes of) or laws and regulations of a foreign state equivalent to these provisions (limited to cases where the company is a foreign company), Entrustment, etc. of these transactions to be conducted by a Trust Company, etc. based on a trust contract and for the account of the company having issued these Listed or Over-the-Counter Traded Shares, Accepting an Entrustment, etc. of these transaction by a Financial Instruments Business Operator or Authorized Transaction-at-Exchange Operator, or other acts prescribed by a Cabinet Office Ordinance, the Prime Minister, for the purpose of preventing manipulation of prices of Listed or Over-the-Counter Traded Shares in a Financial Instruments Exchange Market or Over-the-Counter Securities Market, may stipulate the matters in a Cabinet Office Ordinance which are found to be necessary and appropriate to secure the fairness in transactions of Listed or Over-the-Counter Trade Shares. 例文帳に追加

第百六十二条の二　内閣総理大臣は、金融商品取引所に上場されている株券又は店頭売買有価証券に該当する株券（以下この条において「上場等株券」という。）の発行者である会社が行う会社法第百五十六条第一項（同法第百六十三条及び第百六十五条第三項の規定により読み替えて適用する場合を含む。）若しくは第百九十九条第一項（処分する自己株式を引き受ける者を募集しようとする場合に限る。）の規定又はこれらに相当する外国の法令の規定（当該会社が外国会社である場合に限る。）による上場等株券の売買若しくはその委託等、信託会社等が信託契約に基づいて上場等株券の発行者である会社の計算において行うこれらの取引の委託等又は金融商品取引業者若しくは取引所取引許可業者が行うこれらの取引の受託等その他の内閣府令で定めるものについて、取引所金融商品市場又は店頭売買有価証券市場における上場等株券の相場を操縦する行為を防止するため、上場等株券の取引の公正の確保のため必要かつ適当であると認める事項を内閣府令で定めることができる。 - 日本法令外国語訳データベースシステム

(17) In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the said consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred, with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28(1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of the said consolidated corporation, the said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of the said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary company, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141(1) of the said Order on income of the said specified foreign subsidiary company, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of the said consolidated foreign income shall be the amount equivalent to one-third of the said amount included in the deductible expenses. 例文帳に追加

１７　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又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。 - 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

(7) Within the amount of money subsidized to NTT West (hereinafter referred to as "the amount of subsidization") by NTT East under the provisions of the preceding article as a disposition of the settled profits related to each business year which ends within three years after the incorporation of NTT East (limited to only the business year of which ending date is the same as the ending date of the business year of the NTT West (hereinafter referred to as "the applicable business year")), the amount of money not exceeding the amount of deficit (which shall be equal to the deficit under the provisions of Article 2 paragraph (19) of the Corporate Tax Act (Act No. 34 of 1965) in cases where the amount of money equivalent to said amount of subsidization is excluded from its profits) in the corresponding business year of NTT West (meaning the business year whose ending date is the same as said applicable business year; the same shall apply hereinafter) shall be deductible in the accounting of said applicable business year. In this case, with respect to the application of the provisions of Article 37 of the same act to NTT East, "the accounted amount" in paragraph (1) of the same article shall be read as "except the accounted amount (the amount of money under the provisions of Article 12 paragraph (7) of the Supplementary Provisions of the Act to Amend the Nippon Telegraph and Telephone Corporation Act (Act No. 98 as of 1997) within the amount of deficit equal to the amount of subsidization (in the following paragraph referred to as "the amount of subsidization deductible"))", and "excluding the amount of contributions" in paragraph (2) of the same article shall be read as "except the amount of donations and the amount of subsidization deductible". 例文帳に追加

７　東会社が、その設立の日以後三年以内に終了する各事業年度（その終了の日を西会社の事業年度終了の日と同じくする事業年度に限る。以下「適用年度」という。）の確定した決算において利益の処分による経理をした前条の規定により西会社に対して交付する金銭の額（以下「交付金の額」という。）のうち西会社の対応年度（その終了の日を当該適用年度終了の日と同じくする事業年度をいう。以下同じ。）において生じた欠損金額（当該交付金の額に相当する金額を益金の額に算入しなかったとした場合に生じることとなる法人税法（昭和四十年法律第三十四号）第二条第十九号に規定する欠損金額に相当する金額とする。）に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。この場合において、東会社に対する同法第三十七条の規定の適用については、同条第一項中「経理をした金額」とあるのは「経理をした金額（日本電信電話株式会社法の一部を改正する法律（平成九年法律第九十八号）附則第十二条第七項に規定する交付金の額のうち同項に規定する欠損金額に達するまでの金額（次項において「損金算入交付金額」という。）を除く。）」と、同条第二項中「寄付金の額を除く」とあるのは「寄付金の額及び損金算入交付金額を除く」とする。 - 日本法令外国語訳データベースシステム

Sec.191 Registration and Deposit with National Library and the Supreme Court Library After the first public dissemination of performance by authority of the copyright owner of a work falling under Subsections 172.1, 172.2 and 173 of this Act, there shall, for the purpose of completing the records of the National Library and the Supreme Court Library, within three weeks, be registered and deposited with it, by personal delivery or by registered mail, two complete copies or reproductions of the work in such form as the directors of said libraries may prescribe. A certificate of deposit shall be issued for which the prescribed fee shall be collected and the copyright owner shall be exempt from making additional deposit of the works with the National Library and the Supreme Court Library under other laws. If, within three weeks after receipt by the copyright owner of a written demand from the directors for such deposit, the required copies or reproductions are not delivered and the fee is not paid, the copyright owner shall be liable to pay a fine equivalent to the required fee per month of delay and to pay to the National Library and the Supreme Court Library the amount of the retail price of the best edition of the work. Only the above mentioned classes of work shall be accepted for deposit by the National Library and the Supreme Court Library.例文帳に追加

第191条 国立図書館及び最高裁判所図書館での登録及び寄託 国立図書館及び最高裁判所図書館の記録を完全なものにするため，172.1，172.2及び第173条の規定に該当する著作物の著作権者の承認による実演の最初の公の場での実施の後3週間以内に，持参によるか書留郵便により，それらの図書館の館長が定める形式で当該著作物の完全な複製物2個を提出することにより，登録し，かつ，寄託するものとする。所定の手数料の納付により寄託証が発行され，著作権者は，他の法律に規定する国立図書館及び最高裁判所図書館への追加の著作物の寄託を免除される。著作権者が館長から寄託を求める書面を受け取った後3週間以内に求められた複製物を提出せず，また，手数料も納付しなかった場合は，著作権者は，遅延した月ごとに必要な手数料に等しい罰金を納付するとともに，国立図書館及び最高裁判所図書館に当該著作物の最良の版の小売値の額に等しい額を納付する義務がある。以上に言及した著作物のみが，国立図書館及び最高裁判所図書館により寄託を容認される。 - 特許庁

(v) a juridical person for which the renewal of a registration under Article 7(3), as applied mutatis mutandis pursuant to paragraph (2) of the following Article, has been refused pursuant to the provisions of paragraph (6) of that Article, whose license under paragraph (1) has been rescinded pursuant to the provisions of Article 59(1), whose registration under paragraph (1) of the following Article has been rescinded pursuant to the provisions of Article 60(1), whose registration under Article 67(1) has been rescinded pursuant to the provisions of Article 82(1), whose license under Article 3 of the Secured Bonds Trust Act has been rescinded pursuant to the provisions of Article 12 of that Act, or whose authorization under Article 1(1) of the Act on Provision, etc. of Trust Business by Financial Institutions has been rescinded pursuant to the provisions of Article 10 of that Act, or whose license, registration, or authorization of the same kind (including permission or any other administrative disposition similar to said license, registration, or authorization) which has been obtained in the state in which its head office is located has been rescinded or to whom renewal of said license, registration, or authorization has been refused pursuant to the provisions of laws and regulations of that state that are equivalent to this Act, the Secured Bonds Trust Act, or the Act on Provision, etc. of Trust Business by Financial Institutions, and for whom five years have yet to elapse since the date of rescission (where a renewal has been refused, the day on which the disposition of refusal to renew was made); 例文帳に追加

五　次条第六項の規定により同条第二項において準用する第七条第三項の登録の更新を拒否され、第五十九条第一項の規定により第一項の免許を取り消され、第六十条第一項の規定により次条第一項の登録を取り消され、第八十二条第一項の規定により第六十七条第一項の登録を取り消され、担保付社債信託法第十二条の規定により同法第三条の免許を取り消され、若しくは金融機関の信託業務の兼営等に関する法律第十条の規定により同法第一条第一項の認可を取り消され、又はその本店の所在する国において受けている同種類の免許、登録若しくは認可（当該免許、登録若しくは認可に類する許可その他の行政処分を含む。）をこの法律、担保付社債信託法若しくは金融機関の信託業務の兼営等に関する法律に相当する当該国の法令の規定により取り消され、若しくは当該免許、登録若しくは認可の更新を拒否され、その取消しの日（更新の拒否の場合にあっては、当該更新の拒否の処分がなされた日）から五年を経過しない法人 - 日本法令外国語訳データベースシステム

(2) In cases where the total volume of self-retained articles (except those specified by an Ordinance of the Ministry of Land, Infrastructure, Transport, and Tourism) of a coast guard detainee (hereinafter referred to as "total self-retention volume" in the following Article) exceeds the maximum self-retention volume (i.e. a volume determined by the coast guard detention services manager according to the respective status as a coast guard detainee as the volume of articles which may be self-retained by each coast guard detainee; hereinafter the same shall apply in the following Article), or where the total volume of articles (except those specified by an Ordinance of the Ministry of Land, Infrastructure, Transport, and Tourism) retained for a coast guard detainee (hereinafter referred to as "total retention volume" in the following Article) exceeds the maximum retention volume (i.e. a volume determined by the coast guard detention services manager according to the respective status as a coast guard detainee as the volume of articles which may be retained; hereinafter the same shall apply in the following Article), the coast guard detention services manager may request the coast guard detainee to render such portion of the articles that is equivalent to the volume in excess to the coast guard detainee's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish. 例文帳に追加

２　海上保安留置業務管理者は、海上保安被留置者の保管私物（国土交通省令で定めるものを除く。）の総量（次条において「保管総量」という。）が保管限度量（海上保安被留置者としての地位の別ごとに海上保安被留置者一人当たりについて保管することができる物品の量として海上保安留置業務管理者が定める量をいう。次条において同じ。）を超えるとき、又は海上保安被留置者について領置している物品（国土交通省令で定めるものを除く。）の総量（次条において「領置総量」という。）が領置限度量（海上保安被留置者としての地位の別ごとに海上保安被留置者一人当たりについて領置することができる物品の量として海上保安留置業務管理者が定める量をいう。次条において同じ。）を超えるときは、当該海上保安被留置者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。 - 日本法令外国語訳データベースシステム

(3) When the Prime Minister is required to issue a decision under paragraph (1) (limited to the decision pertaining to Article 178(1)(ii)) or a decision under the preceding paragraph, if he/she needs to issue one or more decisions (hereinafter referred to as the "New Decision" in this paragraph) in relation to the Ongoing Disclosure Documents for the same Business Year Subject to Disclosure as the Business Year Subject to Disclosure for the Ongoing Disclosure Documents pertaining to the one or more decisions already issued under paragraph (1) or the preceding paragraph (hereinafter referred to as the "Prior Decision" in this paragraph), he/she shall, with regard to said New Decision, issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount derived by the following: deducting the amount specified in item (ii) from the amount specified in item (i), and then prorating such amount after deduction in proportion to the Surcharge Amount Calculated for Respective Decision in relation to the fact pertaining to the respective New Decision pursuant to the provisions of a Cabinet Office Ordinance, in lieu of the amount set forth in Article 172-2(1) or (2) or the preceding paragraph; provided, however, that when the amount listed in item (i) does not exceed the amount listed in item (ii), he/she may not issue an administrative monetary penalty payment order under Article 172-2(1) or (2) or the preceding paragraph: 例文帳に追加

３　内閣総理大臣は、第一項の決定（第百七十八条第一項第二号に係るものに限る。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりなされた一以上の決定（以下この項において「既決定」という。）に係る継続開示書類と同一の記載対象事業年度に係る継続開示書類について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、第百七十二条の二第一項若しくは第二項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じて按分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項若しくは第二項又は前項の規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム

(2) When a Futures Commission Merchant has gained a controlling interest in another juridical person (a relationship with another juridical person where the Futures Commission Merchant holds voting rights [excluding the voting rights of the shares which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares for which a shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act; hereinafter the same shall apply in this paragraph] equivalent to at least a half of the voting rights of all shareholders or all members of such juridical person [including the voting rights of the shares which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Bonds, Shares, etc.] or any other relationship specified by an ordinance of the competent ministry to be that which allows the Futures Commission Merchant substantially to control the business activities of such juridical person), the Futures Commission Merchant shall submit a written notification to that effect to the competent minister without delay, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when a change has occurred to the notified matters or when such controlling interest ceases to exist. 例文帳に追加

２　商品取引員は、他の法人に対する支配関係（他の法人に対する関係で、商品取引員がその法人の総株主又は総社員の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この項において同じ。）の二分の一以上に相当する議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含む。）を有する関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。）を持つに至つたときは、主務省令で定めるところにより、遅滞なく、その旨の届出書を主務大臣に提出しなければならない。その届け出た事項に変更を生じたとき、又はその支配関係がなくなつたときも、同様とする。 - 日本法令外国語訳データベースシステム

(2) When a Futures Commission Merchant has gained a controlling interest in another juridical person (a relationship with another juridical person where the Futures Commission Merchant holds voting rights [excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which a shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this paragraph] equivalent to at least a half of the voting rights of all shareholders or all members of such juridical person [including the voting rights of the shares of stock which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph 1 or Article 148, paragraph 1 of the Act on Transfer of Bonds, Shares, etc.] or any other relationship specified by an ordinance of the competent ministry to be that which allows the Futures Commission Merchant substantially to control the business activities of such juridical person), the Futures Commission Merchant shall submit a written notice to that effect to the competent minister without delay, pursuant to the provisions of an ordinance of the competent ministry. The same shall apply when a change has occurred to the notified matters or when such controlling interest ceases to exist. 例文帳に追加

２ 商品取引員は、他の法人に対する支配関係（他の法人に対する関係で、商品取引員がその法人の総株主又は総社員の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この項において同じ。）の二分の一以上に相当する議決権（社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含む。）を有する関係その他その法人の事業活動を実質的に支配することが可能なものとして主務省令で定める関係をいう。）を持つに至つたときは、主務省令で定めるところにより、遅滞なく、その旨の届出書を主務大臣に提出しなければならない。その届け出た事項に変更を生じたとき、又はその支配関係がなくなつたときも、同様とする。 - 経済産業省

(1) Cases specified by an ordinance of the competent ministry set forth in Article 195, paragraph 1, item 4 of the Act shall be the following: (i) in the case where a Futures Commission Merchant has become aware that the commencement of bankruptcy proceedings, commencement of rehabilitation proceedings, or commencement of reorganization proceedings have been filed; (ii) in the case where the articles of incorporation (in the case where a Futures Commission Merchant is a foreign juridical person, a document equivalent to articles of incorporation) have been amended; (iii) in the case where major shareholders have been changed; (iv) in the case where the content of a record set forth in Article 80, paragraph 1, item 12 has been changed or a Subsidiary Business has been abolished; (v) in the case where the content of a record set forth in Article 80, paragraph 1, item 13 has been changed or a controlling interest no longer exists; (vi) in the case where the content of a record set forth in Article 80, paragraph 1, item 14 has been changed; (vii) in the case where regulations set forth in Article 80, paragraph 1, item 18 - 156 - have been changed; (viii) in the case of the existence of subordinated borrowings or issuing subordinated bonds; (ix) in the case where the contractual details of subordinated borrowings have been changed; (x) in the case where subordinated borrowings have been repaid prior to maturity or where subordinated bonds have been redeemed prior to maturity (including cases where debts without a maturity date have been repaid or redeemed). 例文帳に追加

１ 法第百九十五条第一項第四号の主務省令で定める場合は、次に掲げる場合とする。 一破産手続開始、再生手続開始又は更生手続開始の申立てが行われた事実を知った場 合 二定款（外国法人である場合には、定款に準ずる書面）を変更した場合 三主要株主に異動があった場合 四第八十条第一項第十二号に掲げる調書の内容を変更した場合又は兼業業務を廃止し た場合 五第八十条第一項第十三号に掲げる調書の内容に変更を生じた場合又は支配関係が消 滅した場合 六第八十条第一項第十四号に掲げる調書の内容を変更した場合 七第八十条第一項第十八号に掲げる規則を変更した場合 八劣後特約付借入金を借り入れた場合又は劣後特約付社債を発行した場合 九劣後特約付借入金の契約内容を変更した場合 十劣後特約付借入金について期限前弁済をした場合又は劣後特約付社債について期限 前償還をした場合（期限のないものについて弁済又は償還をした場合を含む。） - 経済産業省

(3) Among inventions disclosed in the description, scope of claims or drawings (in the case of a foreign language written application, foreign language documents) originally attached to the application in a patent application containing a priority claim under paragraph (1), for those that are stated in the description, scope of claims for a patent or utility model registration or drawings (in the case where the earlier application was a foreign language written application, foreign language documents) originally attached to the application of the earlier application on which the priority claim is based (in the case where the earlier application contains a priority claim under the said paragraph or Article 8(1) of the Utility Model Act, or Article 43(1) or 43-2(1) or (2) of the patent Act (including its mutatis mutandis application under Article 11(1) of the Utility Model Act), excluding any inventions disclosed in any documents (limited to those equivalent to the description, scope of claim for a patent or utility model registration or drawing) submitted at the time of the filing of the application on which the priority claim in the earlier application is based), the laying open of application or the bulletin containing the Utility Model pertaining to the earlier application shall be deemed to have been effected or issued at the time when the patent gazette containing patent or the laying open of application pertaining to the said patent application was issued or effected, and the main clause of Article 29-2 of the patent Act or Article 3-2 of the Utility Model Act shall apply. 例文帳に追加

３　第一項の規定による優先権の主張を伴う特許出願の願書に最初に添付した明細書、特許請求の範囲又は図面（外国語書面出願にあつては、外国語書面）に記載された発明のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面（当該先の出願が外国語書面出願である場合にあつては、外国語書面）に記載された発明（当該先の出願が同項若しくは実用新案法第八条第一項の規定による優先権の主張又は第四十三条第一項若しくは第四十三条の二第一項若しくは第二項（同法第十一条第一項において準用する場合を含む。）の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類（明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面に相当するものに限る。）に記載された発明を除く。）については、当該特許出願について特許掲載公報の発行又は出願公開がされた時に当該先の出願について出願公開又は実用新案掲載公報の発行がされたものとみなして、第二十九条の二本文又は同法第三条の二本文の規定を適用する。 - 日本法令外国語訳データベースシステム

(3) Among devices disclosed in the description, scope of claims or drawings originally attached to the application in an application for a utility model registration containing a priority claim under paragraph (1), for those that are disclosed in the description, scope of claims for a utility model registration or patent or drawings (in the case where the Earlier Application was a written application in foreign language prescribed in Article 36-2(2) of the Patent Act, the document in foreign language prescribed in paragraph (1) of the said Article) originally attached to the application of the Earlier Application on which the priority claim is based (in the case where the Earlier Application contains a priority claim under the preceding paragraph or Article 41(1) of the Patent Act, or Article 43(1) or 43-2(1) or (2) of the Patent Act (including their mutatis mutandis application under Article 11(1) of this Act), excluding any device disclosed in any documents (limited to those equivalent to the description, scope of claims for a utility model registration or patent or drawings) submitted at the time of the filing of the application on which the priority claim in the Earlier Application is based), the Utility Model Bulletin pertaining to the Earlier Application or the laying open of the Earlier Application shall be deemed to have been issued or effected at the time when the Utility Model Bulletin pertaining to the said application for a utility model registration was issued, and the main clause of Article 3-2 of the Utility Model Act or Article 29-2of the Patent Act shall apply. 例文帳に追加

３　第一項の規定による優先権の主張を伴う実用新案登録出願の願書に最初に添付した明細書、実用新案登録請求の範囲又は図面に記載された考案のうち、当該優先権の主張の基礎とされた先の出願の願書に最初に添付した明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面（当該先の出願が特許法第三十六条の二第二項の外国語書面出願である場合にあつては、同条第一項の外国語書面）に記載された考案（当該先の出願が第一項若しくは同法第四十一条第一項の規定による優先権の主張又は同法第四十三条第一項若しくは第四十三条の二第一項若しくは第二項（第十一条第一項において準用する場合を含む。）の規定による優先権の主張を伴う出願である場合には、当該先の出願についての優先権の主張の基礎とされた出願に係る出願の際の書類（明細書、実用新案登録請求の範囲若しくは特許請求の範囲又は図面に相当するものに限る。）に記載された考案を除く。）については、当該実用新案登録出願について実用新案掲載公報の発行がされた時に当該先の出願について実用新案掲載公報の発行又は出願公開がされたものとみなして、第三条の二本文又は同法第二十九条の二本文の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic 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 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 domestic corporation 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 in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the 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

第六十六条の六　次に掲げる内国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、昭和五十三年四月一日以後に開始する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内国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（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国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内国法人の各事業年度の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

Article 31-2 (1) A person operating the business of manufacturing or importing any monitoring chemical substance, any Class II Specified Chemical Substance, any chemical substance that has been publicly notified pursuant to the provisions of paragraph (4) of Article 4 (including the cases in which it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2 and the cases in which it is applied mutatis mutandis pursuant to paragraph (2) of Article 5-2), any new chemical substance to which the confirmation under item (v) of paragraph (1) of Article 3 or paragraph (4) of Article 4-2 pertains, or any chemical substance listed in the List of Existing Chemical Substances prescribed in paragraph (1) of Article 2 of the Supplementary Provisions that has been publicly notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall, when he/she has conducted tests pertaining to the items to be tested prescribed in paragraph (7) of Article 4 or pertaining to the studies of hazardous properties prescribed in paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 (including the cases in which knowledge equivalent to that which would be obtained from said tests [limited to knowledge that is not publicly known] has been obtained) with regard to the substance subject to reporting he/she has manufactured or imported and if he/she has obtained, as a result thereof, knowledge specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment as one indicating that the substance subject to reporting possesses the following properties, report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment to that effect and the details of said knowledge, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment; provided, however, that this shall not apply to the case where said person has obtained said knowledge as a result of a study of hazardous properties to which an instruction under the provisions of paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 pertains and is reporting the details of said knowledge pursuant to these provisions: 例文帳に追加

第三十一条の二　監視化学物質、第二種特定化学物質、第四条第四項（第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。）の規定により公示された化学物質、第三条第一項第五号若しくは第四条の二第四項の確認に係る新規化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質（以下「報告対象物質」という。）の製造又は輸入の事業を営む者は、その製造又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合（当該試験を行つたと同等の知見（公然と知られていないものに限る。）が得られた場合を含む。）であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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

Article 58 (1) Where a person entitled to the right to receive a disability compensation pension has died, if the total of the amount of the disability compensation pension paid to said person (for the part of said disability compensation pension paid for the period until July of the fiscal year containing the day on which the person died (in cases where the month containing said day on which the person died falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount obtained by making a calculation in accordance with the provisions of Article 16-6, paragraph (2) as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) and the amount of the disability compensation pension advance lump sum payment pertaining to said disability compensation pension paid to said person (in cases where the grounds for the payment of said disability compensation pension advance lump sum payment arose in or before July of the fiscal year containing said day on which the person died, the amount obtained by making a calculation in accordance with the method of calculating the amount of the compensation pension for surviving family under the provision of said paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare) is less than the amount among those listed in the right-hand column of the following table corresponding to the grade of disability pertaining to the relevant disability compensation pension listed in the left-hand column of said table (in cases where said day on which the person died is August 1 of the fiscal year two years after the fiscal year the day of the occurrence of the grounds for calculation or any subsequent day, the amount to be obtained where the amount obtained by making a calculation in accordance with the provision of Article 8-3, paragraph (1) as applied mutatis mutandis pursuant to Article 8-4 as provided for by an Ordinance of the Ministry of Health, Labour and Welfare is regarded as the basic daily benefit amount in said table), the government shall, for the time being, pay a disability compensation pension balance lump sum payment equivalent to the amount of such balance as insurance benefits to the surviving family members of said person based on their claims. 例文帳に追加