「is year」に関連した英語例文の一覧と使い方(107ページ目) - Weblio英語例文検索

On the other hand, the JGB is a risk-free asset with no default risk which plays an important role as setting the basic interest rate for all interest transactions in the market. Therefore, the JGB issuing authority expects that the JGB interest rate obtained from the model not only serves as a reference rate for the issuance of 40-year JGB, but also will be used as a public property in both primary and secondary markets. Moreover, it is expected that the model leads to greater sophistication of ALM and risk controls in private financial institutions 例文帳に追加

他方、国債はデフォルト･リスクのない無リスク資産であり、国債から得られる名目リスク・フリーレート（無リスク金利）は、市場で取引される金利すべてのベースとなる金利として、重要な役割を担っている。こうした点に鑑み、国債発行当局としては、金利推定モデルによって得られる国債金利が、単に４０年債等の発行に当たって参照されるだけでなく、発行市場・流通市場を通じた公共財として、民間金融機関におけるＡＬＭやリスク管理の高度化等を含め幅広く活用されることも期待している。 - 財務省

(ii) a Quarterly Annual Securities Report and its Amendment Report under Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to paragraph (3) of said Article (including the case where it is applied mutatis mutandis pursuant to Article 27) and Article 27), and 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): the business year to which the period for said Quarterly Securities Report belongs; 例文帳に追加

二　第二十四条の四の七第一項又は第二項（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。）及び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。）において準用する第七条、第九条第一項又は第十条第一項の規定による四半期報告書及びその訂正報告書　当該四半期報告書に係る期間の属する事業年度 - 日本法令外国語訳データベースシステム

Securities taxation system has been longtime issue, but the FSA has not yet decided on what we discuss at the Government Tax Commission this year. I believe that many must have been ready for in this field. In addition to trading securities as briskly as possible, it is also necessary to keep transparency that is fair in the securities market, it being a market. I believe from those standpoints that the taxation system should be discussed. 例文帳に追加

証券について税制といいますと、これは新しくて古い話でございますが、私としてはまだ正式な今度の税制調査会に臨む金融庁の態度というのは、まだ正式には決めていないというふうに、いろいろ水面下でやっているのだろうと思いますけれども、聞いておりますけれども、やっぱりできるだけ証券取引が活発になるように、それと同時にきちっと証券市場ですから、当然市場ですから公正公平な透明感も必要ですし、そういった意味で税制を考えていく必要があるのではないかと思っています。 - 金融庁

This solves the problems wherein, when an accounting system and a tax return system are provided independently, it is necessary to prepare and enter data necessary for processing in each system, and if a fiscal year period and a taxable period are different, it is difficult to execute processing unitarily for accounting and taxation.例文帳に追加

償却資産処理システム１は、減価償却処理の目的別で、かつ、会計年度別に管理される資産取引データを蓄積する資産取引ＤＢ３１と、資産の取引に関する取引伝票データ内の項目を、資産取引ＤＢ３１内における資産の取引タイプに応じて定まる項目へ転記する取引処理部１１と、資産取引ＤＢ３１より、償却処理の目的が償却資産税のための資産取引データであって、税の申告期間内の資産取引データを抽出して償却資産税の申告に必要な額の算出を行う償却資産税処理部２０とを備える。 - 特許庁

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment 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 payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から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。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in respective items of Article 57; (ii) the following matters concerning another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; the same shall apply in this item): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a Clearing Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Member Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Member Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Member Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が会員 商品取引所である場合にあっては、次に掲げる事項とする。一第五十七条各号に掲げる事項についての定めの相当性に関する事項 二他の新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）についての次に掲げる事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条 第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照 表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五新設合併設立会員商品取引所の成立の日以後における当該新設合併設立会員商品取 引所の債務（他の新設合併消滅会員商品取引所から承継する債務を除く。）の履行の 見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

Article 9-2-3 (1) A business cooperative or a minor business cooperative may, when the administration of services that are provided using its own facility is hindered to a extreme degree due to a decrease in the utilize of said services by its partner resulting from the withdrawal of partner or any other unavoidable circumstances, have non-partner utilize said services to the extent that the total value of the amount of utilize of services by non-partner during a single business year shall not exceed two hundred percent of the total value of the amount of utilize by its partner during said business year, notwithstanding the provisions of the proviso to Article 9-2, paragraph (3), if it has specified a period and obtained the approval of an administrative agency that it is necessary and appropriate for achieving normalization of the administration of said services to have non-partner utilize said services in excess of the limit prescribed in the proviso to the same paragraph, pursuant to the provisions of an ordinance of the competent ministry. 例文帳に追加

第九条の二の三　事業協同組合及び事業協同小組合は、その所有する施設を用いて行つている事業について、組合員の脱退その他のやむを得ない事由により組合員の利用が減少し、当該事業の運営に著しい支障が生ずる場合において、主務省令で定めるところにより、第九条の二第三項ただし書に規定する限度を超えて組合員以外の者に当該事業を利用させることが当該事業の運営の適正化を図るために必要かつ適切なものとして、期間を定めて行政庁の認可を受けたときは、同項ただし書の規定にかかわらず、一事業年度における組合員以外の者の事業の利用分量の総額の当該事業年度における組合員の利用分量の総額に対する割合が百分の二百を超えない範囲内において、組合員以外の者に当該事業を利用させることができる。 - 日本法令外国語訳データベースシステム

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6(1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating 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; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the domestic corporation 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 included in the said foreign income shall be the amount equivalent to one-third of the said amount included in the gross profits. 例文帳に追加

８　法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各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、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に含まれるものとする。ただし、当該内国法人に係る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、当該国外所得金額に含まれる金額は、当該益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

(3) The provision of the preceding paragraph shall apply mutatis mutandis to the application of the provision of Article 54, item (ii) of the New Employment Insurance Act to the benefit for daily work job applicant paid to a person who has filed the application pursuant to the provision of Article 53, paragraph (1) of the Employment Insurance Act and whose last month of the basic period listed in item (ii) of the same paragraph (hereinafter referred to as the "last month" in this paragraph) is any of the months listed in the left column in the following table or December 1984. In this case, with respect to a person whose last month is any of the months listed in the same column, the term "during July of the same year" shall be deemed as replaced with "during the period on or before July 31 of the same year, among the basic period prescribed by Article 53, paragraph (1), item (ii) of the Employment Insurance Act", and the term "the number of days...(or, if such number of days" with the term listed in the right column in the same table, according to the classification of the last month listed in the left column thereof. 例文帳に追加

３　前項の規定は、雇用保険法第五十三条第一項の規定による申出をした者であつて、同項第二号に規定する基礎期間の最後の月（以下この項において「最終月」という。）が次の表の上欄に掲げる月又は昭和五十九年十二月であるものに対して支給する日雇労働求職者給付金に関する新雇用保険法第五十四条第二号の規定の適用について準用する。この場合において、最終月が同欄に掲げる月である者に関しては、前項中「同年七月中」とあるのは「雇用保険法第五十三条第一項第二号に規定する基礎期間のうち同年七月三十一日までの期間内」と、「納付日数（その納付日数」とあるのは同表上欄に掲げる最終月の区分に応じ同表下欄に掲げる字句に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

(5) The provision of paragraph (2) shall apply mutatis mutandis to the application of the provision of Article 54, item (ii) of the New Employment Insurance Act to the benefit for daily work job applicant paid to a person who has filed the application pursuant to the provision of Article 53, paragraph (1) of the New Employment Insurance Act and whose last month of the basic period listed in item (ii) of the same paragraph (hereinafter referred to as the "last month" in this paragraph) is any of the months listed in the left column in the following table or December 1994. In this case, with respect to a person whose last month is any of the months listed in the same column, the term "during July of the same year" shall be deemed as replaced with "during the period on or before July 31 of the same year, among the basic period prescribed by Article 53, paragraph (1), item (ii) of the New Employment Insurance Act", and the term "the number of days...(or, if such number of days" with the term listed in the right column in the same table, according to the classification of the last month listed in the left column thereof. 例文帳に追加

５　第二項の規定は、新雇用保険法第五十三条第一項の規定による申出をした者であって、同項第二号に規定する基礎期間の最後の月（以下この項において「最終月」という。）が次の表の上欄に掲げる月又は平成六年十二月であるものに対して支給する日雇労働求職者給付金に関する新雇用保険法第五十四条第二号の規定について準用する。この場合において、最終月が同欄に掲げる月である者に関しては、第二項中「同年七月中」とあるのは「新雇用保険法第五十三条第一項第二号に規定する基礎期間のうち同年七月三十一日までの期間内」と、「納付日数（その納付日数」とあるのは同表上欄に掲げる最終月の区分に応じ同表下欄に掲げる字句に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

(v) Where the planned quantity of manufacture or planned quantity of import (in the case of a person who intends to manufacture and import said new chemical substance, the sum of these quantities; the same shall apply in paragraph (1) and item (i) of paragraph (4) of Article 4-2) of said new chemical substance in one fiscal year is not more than the quantity specified by a Cabinet Order, and where a person has received a confirmation from the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment, in accordance with 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, to the effect that, as determined by already available knowledge, etc., said new chemical substance is not one that poses a risk of causing damage to human health or damage to the inhabitation and/or growth of flora and fauna in the human living environment by causing environmental pollution, and that person shall manufacture or import said new chemical substance in a quantity of no more than that to which said confirmation pertains during the relevant fiscal year 例文帳に追加

五　一の年度におけるその新規化学物質の製造予定数量又は輸入予定数量（その新規化学物質を製造し、及び輸入しようとする者にあつては、これらを合計した数量。第四条の二第一項及び第四項第一号において同じ。）が政令で定める数量以下の場合であつて、既に得られている知見等から判断して、その新規化学物質による環境の汚染が生じて人の健康に係る被害又は生活環境動植物の生息若しくは生育に係る被害を生ずるおそれがあるものでない旨の厚生労働大臣、経済産業大臣及び環境大臣の確認を厚生労働省令、経済産業省令、環境省令で定めるところにより受け、かつ、その確認に係る数量以下のその新規化学物質を当該年度において製造し、又は輸入するとき。 - 日本法令外国語訳データベースシステム

3. Save in the case of rights in a mark acquired by other persons through an application or use, revocation cannot be enforced when, between the expiry of the five-year period of non-use and the filing of a claim or counterclaim for revocation, genuine use of the mark has been started or resumed. However, if the proprietor makes preparations for the commencement or resumption of use of the mark only after having become aware that a claim or counterclaim for revocation is about to be filed, such commencement or resumption shall be disregarded if it did not occur at least three months prior to the filing of the claim or counterclaim for revocation; such period, however, shall be relevant only if it has elapsed after the expiry of the five-year period of non-use.例文帳に追加

(3) 他人による出願又は使用により取得された標章に関する権利の場合を除き，不使用の 5年の期間の満了から取消のための請求又は反対請求を提出するまでの間に標章の誠実な使用が開始又は再開された場合には，取消のための請求をすることはできない。ただし，標章の所有者が取消のため請求又は反対請求が提出されようとしていることに気付いた後にのみ標章の使用を開始又は再開するために準備をする場合には，取消のための請求又は反対請求の提出の少なくとも 3月前にそれが行われなかったときは，そのような開始又は再開は考慮されないものとする。もっとも，その期間は，それが不使用の 5年の期間の満了後に経過した場合にのみ意味のあるものとなる。 - 特許庁

(4) For the purpose of the application of the provision of Article 16-6 in cases where a compensation pension advance lump sum payment for surviving family is paid, the term "the amount of the compensation pension for surviving family" in paragraph (1), item (ii) of said Article shall be deemed to be replaced with "the amount of the compensation pension for surviving family and the amount of the compensation pension advance lump sum payment for surviving family (in cases where the grounds for payment of said compensation pension advance lump sum payment for surviving family arose in or before July of the fiscal year containing the day on which said right was extinguished (in cases where the month containing the day on which said right was extinguished falls in any of the months from April to July, the previous fiscal year), 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 the following paragraph as provided for by an Ordinance of the Ministry of Health, Labour and Welfare)". 例文帳に追加

４　遺族補償年金前払一時金が支給された場合における第十六条の六の規定の適用については、同条第一項第二号中「遺族補償年金の額」とあるのは、「遺族補償年金の額及び遺族補償年金前払一時金の額（当該遺族補償年金前払一時金を支給すべき事由が当該権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度）の七月以前に生じたものである場合にあつては、厚生労働省令で定めるところにより次項の規定による遺族補償年金の額の算定の方法に準じ算定して得た額）」とする。 - 日本法令外国語訳データベースシステム

(5) Whether or not a foreign corporation listed in Article 42-2(4)(i)(a) of the Act out of foreign financial institutions, etc. (meaning foreign financial institutions, etc. prescribed in the said item; hereinafter the same shall apply in this Article) falls under the category of a foreign corporation listed in the items of Article 42-2(2) of the Act shall be determined according to its status at the end of the business year immediately prior to the business year including the day on which the said foreign financial institution, etc. intends to submit a written application for tax exemption (meaning a written application for tax exemption prescribed in Article 42-2(5) of the Act; hereinafter the same shall apply in this Article) and the day preceding the day on which the said foreign financial institution, etc. is to receive payment of specified interest (meaning specified interest prescribed in Article 42-2(1) of the Act; hereinafter the same shall apply in this Article) after submitting the said written application for tax exemption. 例文帳に追加

５　外国金融機関等（法第四十二条の二第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）のうち同号イに掲げる外国法人が法第四十二条の二第二項各号に掲げる外国法人に該当するかどうかの判定は、当該外国金融機関等が非課税適用申告書（同条第五項に規定する非課税適用申告書をいう。以下この条において同じ。）の提出をしようとする日及び当該非課税適用申告書の提出後特定利子（法第四十二条の二第一項に規定する特定利子をいう。以下この条において同じ。）の支払を受けるべき日の前日の属する事業年度の直前の事業年度終了の時の現況により行うものとする。 - 日本法令外国語訳データベースシステム

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year. 例文帳に追加

２６　当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 172-2 (1) When an Issuer has submitted an Annual Securities Reports, etc. containing a misstatement on important matters (which means the Annual Securities Report and documents attached thereto prescribed in Article 24(1) or (3) (including the cases where they are applied mutatis mutandis pursuant to Article 24(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and pursuant to Article 27) and Article 24(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27), or Amendments prescribed in Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-2(1) (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)), the Prime Minister shall, in accordance with the procedures prescribed in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount listed in item (i) (when the amount listed in item (ii) exceeds the amount listed in item (i), the amount listed in item (ii)); provided, however, that in cases where the period of a business year of an Issuer (if said Issuer is an Issuer of the Regulated Securities prescribed in Article 24(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27), the Specified Period pertaining to the Regulated Securities set forth in Article 24(1) as applied mutatis mutandis pursuant to Article 24(5); hereinafter the same shall apply in this paragraph and Article 185-7(19)) is not one year, the Prime Minister shall order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by the following: dividing the number of months of said business year by 12, and then multiplying such number by the above amount: 例文帳に追加

第百七十二条の二　発行者が、重要な事項につき虚偽の記載がある有価証券報告書等（第二十四条第一項若しくは第三項（これらの規定を同条第五項（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。）及び第二十四条第六項（第二十七条において準用する場合を含む。）の規定による有価証券報告書及びその添付書類又は第二十四条の二第一項（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、第一号に掲げる額（第二号に掲げる額が第一号に掲げる額を超えるときは、第二号に掲げる額）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、発行者の事業年度（当該発行者が第二十四条第一項（第二十七条において準用する場合を含む。）に規定する特定有価証券の発行者である場合には、当該特定有価証券に係る第二十四条第五項において準用する同条第一項に規定する特定期間。以下この項及び第百八十五条の七第十九項において同じ。）が一年である場合以外の場合においては、当該額に当該事業年度の月数を十二で除して得た数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。 - 日本法令外国語訳データベースシステム

To avoid such risk destabilizing economy, when countries introduce common currency, based on the Maastricht Treaty, it becomes the condition to satisfy the standard consisting of the following 4 items:(i) Price stability: The inflation rate of the country concerned is not far from the mean of 3 countries having the lowest inflation rate among the member countries which is more than 1.5% point;(ii) Adequate interest rate level: The long-term national bond yield rate of the country concerned is in the range of within 2% point from the mean of 3 countries having the lowest inflation rate among the member countries;(iii) Stability of the exchange rate: The country concerned maintains the exchange rate in a normal range in European Monetary System (EMS) and did not devaluate the currency for most of the time during the recent period of 2 years; and, (iv) Balanced budget: The ratio for the nominal GDP of the financial minus balance is not higher than 3% a year, and the ratio for the nominal GDP of the government debt balance is less than 60%.例文帳に追加

こうした経済不安定化のリスクを回避するため、各国が単一通貨ユーロを導入するためには、マーストリヒト条約に基づき以下の4項目からなる基準を満たすことが条件となっている。ア　物価の安定：当該国のインフレ率が、加盟国で最も低い3か国の平均値から1.5％ポイント以上乖離しないこと。イ　適切な金利水準：当該国の長期国債利回りが、加盟国で最もインフレ率の低い3か国の平均値から2％ポイント以内の範囲にあること。ウ　為替相場の安定：当該国が、欧州通貨制度（EMS）の中で直近2年間、正常な変動幅を保ち、かつ平価の切下げを行っていないこと。エ　健全財政：年間財政赤字額の名目 GDP 比が3％を超えず、かつ政府債務残高の名目 GDP 比が60％以内であること。 - 経済産業省

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。 (c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if:a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any 12 month period commencing or ending in the taxable year of that other Contracting State; b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and c) the remuneration is not borne by a permanent establishment which the employer has in the other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該他方の締約国における当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first- mentioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

１の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに掲げる要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting Party in respect of an employment exercised in the other Contracting Party shall be taxable only in the first-mentioned Contracting Party if: (a) the recipient is present in that other Contracting Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting Party. 例文帳に追加

２ １の規定にかかわらず、一方の締約者の居住者が他方の締約者内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約者においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約者内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約者の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約者内に有する恒久的施設によって負担されるものでないこと。 - 財務省

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned, b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State, and c) the remuneration is not borne by a permanent establishment which the employer has in that other Contracting State. 例文帳に追加

２ １の規定にかかわらず、一方の締約国の居住者が他方の締約国内において行う勤務について取得する報酬に対しては、次の(a)から(c)までに規定する要件を満たす場合には、当該一方の締約国においてのみ租税を課することができる。(a)当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。(b)報酬が当該他方の締約国の居住者でない雇用者又はこれに代わる者から支払われるものであること。(c)報酬が雇用者の当該他方の締約国内に有する恒久的施設によって負担されるものでないこと。 - 財務省

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs. 例文帳に追加

１０　法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の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内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144-12, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7; (ii) when all or part of the Incorporated Commodity Exchanges Dissolved in an Incorporation-Type Merger issue the rights to subscribe for new shares of stock, matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 8 and item 9 of the Act (including the provisions that specify that the number and the amount of the money of the rights to subscribe for new shares of stock of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger which are to be issued to the holders of the rights to subscribe for the whole or part of new shares of stock shall be zero); (iii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of profit and loss statement prepared along with said balance sheet (in the case where the final - 106 - business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iv) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) has prepared pursuant to the provisions of - 107 - Article 492, paragraph 1 of the Company Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (v) the following matters concerning said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations; hereinafter the same shall apply in this item): (a) when there has occurred an event that has a significant influence on the status of the property of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger; (vi) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vii) when there were changes to the matters listed in the preceding items after the earliest day among those listed in respective items of Article 144-12, paragraph 1 of the Act, said new matters. 例文帳に追加

法第百四十四条の十二第一項の主務省令で定める事項は、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二新設合併消滅株式会社商品取引所の全部又は一部が新株予約権を発行しているとき は、法第百四十三条第一項第八号及び第九号に掲げる事項についての定め（当該事項 についての定めとして、全部又は一部の新株予約権の新株予約権者に対して交付する 新設合併設立株式会社商品取引所の新株予約権の数及び金銭の額を零と定めた場合に おける当該定めを含む。）の相当性に関する事項 三他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅株 式会社商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある 場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時 計算書類等の内容 ハ他の新設合併消滅商品取引所において最終事業年度の末日（最終事業年度がない 場合にあっては、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の十二第一 項各号に掲げる日のいずれか早い日後新設合併設立株式会社商品取引所の成立の 日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新た な最終事業年度の末日後に生じた事業の内容に限る。）四 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 五当該新設合併消滅株式会社商品取引所（清算株式会社を除く。以下この号において 同じ。）についての次に掲げる事項 イ当該新設合併消滅株式会社商品取引所において最終事業年度の末日（最終事業年 度がない場合にあっては、当該新設合併消滅株式会社商品取引所の成立の日）後 に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅株式会社商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第 百四十四条の十二第一項各号に掲げる日のいずれか早い日後新設合併設立株式会 社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合 にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）ロ当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該 新設合併消滅株式会社商品取引所の成立の日における貸借対照表 六新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 七法第百四十四条の十二第一項各号に掲げる日のいずれか早い日後、前各号に掲げる 事項に変更が生じたときは、変更後の当該事項 - 経済産業省

Where there is a reasonable ground for failing to submit the translations within the period provided in the paragraph (2), the applicant of the patent application which was deemed to have been withdrawn under the preceding paragraph may submit to the Commissioner of the Patent Office translations of document and the abstract in foreign language provided in the paragraph (2), within two months from the date on which the reasons ceased to be applicable, but not later than one year following the expiration of the time limit provided in paragraph (2). 例文帳に追加

前項の規定により取り下げられたものとみなされた特許出願の出願人は、第二項に規定する期間内に当該翻訳文を提出することができなかつたことについて正当な理由があるときは、その理由がなくなつた日から二月以内で同項に規定する期間の経過後一年以内に限り、同項に規定する外国語書面及び外国語要約書面の翻訳文を特許庁長官に提出することができる。 - 特許庁

First, how will you hold briefings through Local Finance Bureaus? Will each bureau hold one briefing starting early next year, for example? Secondly, if the act is to be put into force on Wednesday, I suppose that the public comment procedure for relevant cabinet orders and Cabinet Office ordinances will be skipped. Am I correct in understanding that the procedure will be skipped based on the legal provision that allows exemption from the requirement for the public comment procedure in emergency cases? 例文帳に追加

財務局を通じて行う説明会というのは、年明けから各財務局で一回ずつですとか、スケジュールというかどのような形でやるのかということをまず一点お聞きしたいことと、水曜日に施行するということになると、政省令に関してパブコメの手続は飛ばすということになると思いますが、これは緊急性を要するということでパブコメをしなくていいという、あの規定を使って行うという理解でよろしいのでしょうか。 - 金融庁

I would like to bring up the topic of Shinsei Bank. I believe that you also made a comment during last week's press conference in which you criticized the way that the bank had been managing its business and, as it turned out, the bank did report a massive loss for the second consecutive year in its P/L statements. What is your plan as to the timing for issuing a Business Improvement Order down the road? 例文帳に追加

普天間基地の移設問題についてなのですけれども、大臣は、「まだ、与党合意をするような状況ではない」とおっしゃられてきましたが、社民党の方々の中から「日米合意より与党合意を先行させるべきだ」という意見が出ていて、重野（社民党）幹事長と自見（国民新党）幹事長は、今日、その旨の申入れも官邸に行うということですが、今、現時点での合意のあり方というのをどのようにするべきとお考えでしょうか。 - 金融庁

(4) Annual renewal fees shall be paid for the term of supplementary protection certificates. Payment of the annual fee is due in advance on the same calendar day each year as the filing of the application for the basic patent took place. The annual fee due prior to granting the certificate may also be paid within a six-month grace period after the granting decision becomes final, while all other annual fees may be paid within a six-month grace period after the due date of payment.例文帳に追加

(4) 補充的保護証明書の期間については年次更新手数料を納付しなければならない。年次手数料は，各年，基本特許の出願が行なわれたと同一の暦日に，前もって納付期限が到来する。証明書付与前に期限が到来した年次手数料は，付与の決定が確定した後6月の猶予期間内に納付することもでき，また，その他の年次手数料は，納付期限後6月の猶予期間内に納付することができる。 - 特許庁

Article 208-2 (1) A person who drives a vehicle under the influence of alcohol or drugs making it difficult for the person to drive safely shall be punished by imprisonment with work for not more than 15 years when the person thereby causes injury; imprisonment with work for a definite term of not less than 1 year, when the person thereby causes death. The same shall apply when a person drives a vehicle at such high speed that it is exceedingly difficult for the person to control the vehicle, or the person lacks the skills to control it, and thereby causes death or injury. 例文帳に追加

第二百八条の二　アルコール又は薬物の影響により正常な運転が困難な状態で自動車を走行させ、よって、人を負傷させた者は十五年以下の懲役に処し、人を死亡させた者は一年以上の有期懲役に処する。その進行を制御することが困難な高速度で、又はその進行を制御する技能を有しないで自動車を走行させ、よって人を死傷させた者も同様とする。 - 日本法令外国語訳データベースシステム

(2) When the number of absences is less than four days in the case designated in item (iii) of the preceding paragraph, any employer shall report, according to Form No. 24 of the Industrial Safety and Health Regulations, to the director of the labor standards office concerned those facts having arisen from January to March, from April to June, from July to September, and from October to December, by the end of the month after the last month of each period every year notwithstanding the provision of the preceding paragraph. 例文帳に追加

２　前項第三号に掲げる場合において、休業の日数が四日に満たないときは、使用者は、同項の規定にかかわらず、労働安全衛生規則様式第二十四号により、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの期間における当該事実を毎年各各の期間における最後の月の翌月末日までに、所轄労働基準監督署長に報告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

(vi) If, before the end of each year, a resident other than a non-permanent resident or a nonresident becomes a non-permanent resident, or a non-permanent resident becomes a resident other than a non-permanent resident or a nonresident, the provisions of the preceding items shall apply to the amount of income categorized as foreign source income or domestic source income that has arisen during the period when the individual in question has been a non-permanent resident, which is paid outside Japan, and the amount remitted to Japan from abroad during the said period. 例文帳に追加

六　年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は国内源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 10 (1) With regard to a petition filed under paragraphs (1) through (3) or paragraph (5) of the preceding Article, when a request is made to re-use fiscal stamps which have been paid pursuant to the provisions of Article 8 for payment of another fee at the relevant court, the refund may be made by delivering, in lieu of money, revenue stamps equivalent to the amount to be refunded, with a certificate from the court clerk attached thereto allowing the re-use of the fiscal stamps within one year from the date of the refund. 例文帳に追加

第十条　前条第一項から第三項まで及び第五項の申立てにおいて、第八条の規定により納めた収入印紙を当該裁判所における他の手数料の納付について再使用したい旨の申出があつたときは、金銭による還付に代えて、還付の日から一年以内に限り再使用をすることができる旨の裁判所書記官の証明を付して還付すべき金額に相当する収入印紙を交付することができる。 - 日本法令外国語訳データベースシステム

(3) An air carrier shall, where its transportation capacity specified by a Cabinet Order under paragraph (1) as of the last day of the previous business year is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, of the matters concerning the transportation capacity as specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism; provided, however, that this shall not apply to an air carrier designated pursuant to the same paragraph (hereinafter referred to as a "specified air carrier"). 例文帳に追加

３　航空輸送事業者は、前年度の末日における第一項の政令で定める輸送能力が同項の政令で定める基準以上であるときは、国土交通省令で定めるところにより、その輸送能力に関し、国土交通省令で定める事項を国土交通大臣に届け出なければならない。ただし、同項の規定により指定された航空輸送事業者（以下「特定航空輸送事業者」という。）については、この限りでない。 - 日本法令外国語訳データベースシステム

It is said that the motive that Shinsengumi assassinated Uchiyama was as follows: Uchiyama was suspected of having cooperated with Onogawa-beya (a sumo stable) in the 'Osaka sumo wrestling incident' that a scuffle occurred between Shinsengumi and sumo wrestlers of Onogawa-beya when Shinsengumi went to Osaka for a business trip in the year before; or the investigation of the incident was aggressive and it caused a feud between Uchiyama and Kondo and then Kondo had a grudge against Uchiyama; or Uchiyama was suspected of having driven up rice price and oil price in conspiracy with supporters of tobakuha (anti-bakufu, crushing-the-bakufu faction) and inflicted a well-deserved punishment on him. 例文帳に追加

新選組が内山を暗殺した動機は、前年、新選組が大阪出張をした際に小野川部屋力士らと乱闘騒ぎを起こした「大阪角力事件」で内山が小野川部屋に協力した疑いがあったことやその吟味が高圧的で近藤との間に確執が起きたための遺恨であるとか、内山が倒幕派志士と結託して米価や油の値を吊り上げていると疑った上での天誅であると言われている。 - Wikipedia日英京都関連文書対訳コーパス

Article 57-2 (1) When a person, which is neither the approved services operator nor the notified services operator (except for the national and local government) operates offenders rehabilitation services (in this Article referred to as "other services operator"), has intended to gain a profit unjustly in relation to the services or has acted unduly in relation to the treatment of an aided person, the Minister of Justice may order the said person to restrict or suspend its services for a specific period within the limit of one year. 例文帳に追加

第五十七条の二　認可事業者及び届出事業者以外の者（国及び地方公共団体を除く。）であって更生保護事業を営むもの（本条において「その他の事業者」という。）が、その事業に関し不当に営利を図り、又は被保護者の処遇につき不当な行為をしたときは、法務大臣は、その者に対し、一年以内の期間を定めて、更生保護事業を営むことを制限し、又はその停止を命ずることができる。 - 日本法令外国語訳データベースシステム

(i) The method of calculating insurance premiums is not found to be reasonable and relevant based on actuarial science, in light of the ratio of Insurance Claims, etc. (referring to the proportion obtained by dividing the amount of the insurance claims and other benefits (including any other payment specified by a Cabinet Office Ordinance as equivalent thereto) which became payable under insurance contracts within the business year concerned) by the amount of insurance premiums specified by a Cabinet Office Ordinance as received under the insurance contracts; or 例文帳に追加

一　保険料の算出方法が、保険金等割合（毎決算期において、その事業年度に保険契約に基づいて支払義務が発生した保険金その他の給付金（これに準ずるものとして内閣府令で定めるものを含む。）を、当該保険契約により収受した保険料として内閣府令で定めるもので除して得た割合をいう。）その他の収支の状況に照らして、保険数理に基づき合理的かつ妥当なものであると認められないとき。 - 日本法令外国語訳データベースシステム

(2) The provision of the preceding paragraph shall not preclude the incorporators of the Non-Life Insurance Policyholders Protection Corporation, acting on its behalf, from applying for, and receiving the approval of the Prime Minister and the Minister of Finance under the preceding paragraph for its budget and financial plan adopted by way of a resolution of the Organizational Meeting pursuant to the provision of Article 265-7, paragraph (4), prior to the start of the business year in which the Non-Life Insurance Policyholders Protection Corporation is established. 例文帳に追加

２　前項の規定は、損害保険契約者保護機構の発起人が、損害保険契約者保護機構のために、損害保険契約者保護機構の成立の日を含む事業年度の開始前に、第二百六十五条の七第四項の規定により創立総会の議決を経て決定された当該事業年度の予算及び資金計画について、前項の規定による内閣総理大臣及び財務大臣の認可を申請し、当該認可を受けることを妨げない。 - 日本法令外国語訳データベースシステム

I think that there are social needs for money lending, which is a familiar business that should be sound, steady and reassuring for all people. The burden of the refunding of interest overpayments, which was determined by the Supreme Court, continues to weigh heavily on money lending companies, posing a huge challenge for their management. We fully put into force the amended Money Lending Business Act in June last year, and two days or so later, I established a follow-up team under my strong leadership. 例文帳に追加

私はやはり社会的なニーズがあると思っていますから､健全、堅実できちんと、みんなが安心できる、本当に身近な金融でございますから、そういった意味で、最高裁が決めた過払い金の負担の高止まりが経営上の大きな課題であるということもございますし、去年の6月に改正貸金業法を完全実施させていただきまして、２日後ぐらいに、私が強く指導させていただきましてフォローアップチームを作ったわけでございます。 - 金融庁

Chairman Hiroshi Yokoyama explains. “I started our business in China, and if I could manage our company forever it would be OK, but I didn’t feel right about leaving this to a successor who is not familiar with Chinese business customs and practices. There have also been numerous incidents of impurities in Chinese foods, so I was worried that producing food products in China could have a negative impact on our company image. After worrying about this for half a year I reached the conclusion it was better to leave. 例文帳に追加

「中国での事業を始めた自分が、いつまでも経営を続けられるのならば良いが、中国における事業上の慣習や雰囲気を知らない後継者に、中国事業を引き継ぐことに迷いがあった。また、中国製の食品による事故が多発したことで、中国で食品を生産していることが、企業イメージに悪影響を及ぼすおそれもあったことから、半年間考え悩んだ末に結論を出した。」と、同社の横山弘会長は語る。 - 経済産業省

The upsurge in prices of foods, crude oil, and other commodities is a serious problem. In my opinion, it is due in large part to extraordinary monetary easing intended to promote domestic demand in the United States. At the APEC meeting in Yokohama last year, it was agreed that international cooperation was necessary to ensure that countries with a current account deficit curb domestic demand by increasing savings and that countries with a current account surplus expand domestic demand. The G20 countries should rebuild the framework of policy coordination in accordance with the spirit of this agreement. What is your view on this? 例文帳に追加

やはり、食料品、原油価格の一次産品の高騰は非常に大変な問題だと思いますけれども、これにつきましては、やはりアメリカの内需拡大のための金融緩和が異常な程なされていることが、かなり影響しているのではないかと思っているのですけれども、昨年のAPECの横浜会議では、経常赤字国は貯蓄増強ということで内需抑制、経常黒字国は内需拡大ということで国際協調すべきだということがうたわれましたけれども、そういう精神に則って、新たにG20間で政策協調を再構築していく必要があるのではないかと思いますけれども、この辺りについてはいかがでしょうか。 - 金融庁

(i) an Annual Securities Report, its attached documents and Amendment Reports under Article 24(1) or (3) (including the cases where they are applied mutatis mutandis pursuant to paragraph (5) of said Article (including the cases where it is applied mutatis mutandis pursuant to Article 27) and Article 27), Article 24(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27), and Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-2(1) (including the cases where it is applied mutatis pursuant to Article 27): the business year pertaining to said Annual Securities Report and its attached documents; 例文帳に追加

一　第二十四条第一項又は第三項（これらの規定を同条第五項（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。）及び第二十四条第六項（第二十七条において準用する場合を含む。）並びに第二十四条の二第一項（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、第九条第一項又は第十条第一項の規定による有価証券報告書及びその添付書類並びにこれらの訂正報告書　当該有価証券報告書及びその添付書類に係る事業年度 - 日本法令外国語訳データベースシステム

Article 86 (1) A person who has an address or a place of business in the region of the municipalities along the sea area for which each Sea-area Fisheries Adjustment Commission is established (including the municipalities not lying along the sea, but designated by the Agriculture, Forestry and Fisheries Minister for such a special reason that there are numerous persons operating or engaged in fisheries in said sea area and having addresses or places of business in the region of the municipalities) and operates a fishery using a fishing boat or is engaged in the gathering, catch or culture of aquatic animals and plants using a fishing boat for fishery managers for 90 days or more per year, has a voting right for selecting a commission member of the Sea-area Fisheries Adjustment Commission and is eligible for election for the commission member. 例文帳に追加

第八十六条　海区漁業調整委員会が設置される海区に沿う市町村（海に沿わない市町村であつて、当該海区において漁業を営み又はこれに従事する者が相当数その区域内に住所又は事業場を有している等特別の事由によつて農林水産大臣が指定したものを含む。）の区域内に住所又は事業場を有する者であつて、一年に九十日以上、漁船を使用する漁業を営み又は漁業者のために漁船を使用して行う水産動植物の採捕若しくは養殖に従事するものは、海区漁業調整委員会の委員の選挙権及び被選挙権を有する。 - 日本法令外国語訳データベースシステム

(9) Where a corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (7) without delay, the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the corporation's place for tax payment may, when it is necessary for the calculation of the said corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each business year, ask questions of a person who is engaged in a business that is the same type as the said corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

９　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人が第七項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該法人の各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

I have another question about the Act on Special Measures for Strengthening Financial Functions. The new law is under deliberation as a means to strengthen the financial intermediary function, while the existing law includes a provision that would promote mergers, so I suppose that it is meant to strengthen the functions of the financial system. Am I correct in understanding that the new law, which is a provisional law to remain in effect for three years, will be enforced for the purpose of strengthening the financial intermediary function throughout the three-year period? 例文帳に追加

もう一回、強化法の件で、今のお話とも係わるのですが、金融機能強化法といった時に今回の場合は、金融機能というのは仲介機能の強化法であるということで法案審議をしてもらっているわけですが、旧法の時の金融機能強化法といったときの「機能」というのは合併を促すような仕組みにもなっていたので、「金融システム機能」というような意味合いが込められていたのではないかと思うのですが、今回3年間の時限立法ということですが、これは入り口からこの3年間はずっと金融仲介機能の強化法であるという趣旨で法律は運用されていくということでよろしいのでしょうか。 - 金融庁

(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