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例文

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Dissolved in an Absorption-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in item 2 and item 3 of Article 142 of the Act (in the case where there are no such provisions, the fact thereof); (ii) when the whole or part of the shares of stock, etc. (which means shares of stock, etc. prescribed in Article 142, item 2 of the Act; the same shall apply hereinafter) issued for a member of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are shares of stock of the Member Commodity Exchange Surviving an Absorption-Type Merger, the provisions of the articles of incorporation of said Member Commodity Exchange Surviving an Absorption-Type Merger; (iii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) the contents of accounting documents, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (b) when there are extraordinary accounting documents, etc. (which means extraordinary accounting documents, etc. set forth in Article 2, paragraph 3, item 13 of the Ordinance for Enforcement of the Company Act; the same shall apply hereinafter) as 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 said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an extraordinary closing day (which means an extraordinary closing day prescribed in Article 441, paragraph 1 of the Company Act; the same shall apply hereinafter) (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 the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, 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, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-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 Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges), 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, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there were changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が株式会社 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。一法第百四十二条第二号及び三号に掲げる事項についての定め(当該定めがない場合 にあっては、当該定めがないこと)の相当性に関する事項 二吸収合併消滅会員商品取引所の会員に対して交付する株式等(法第百四十二条第二 号に規定する株式等をいう。以下同じ。)の全部又は一部が吸収合併存続株式会社商 品取引所の株式であるときは、当該吸収合併存続株式会社商品取引所の定款の定め 三吸収合併存続株式会社商品取引所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の内容(最終事業年度がない場合にあっては、吸 収合併存続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、吸収合併存続株式会 社商品取引所の成立の日。ハにおいて同じ。)後の日を臨時決算日(会社法第四百 四十一条第一項に規定する臨時決算日をいう。以下同じ。)(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(会社法施行規則 第二条第三項第十三号の臨時計算書類等をいう。以下同じ。)があるときは、当該 臨時計算書類等の内容 ハ最終事業年度の末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吸収 合併存続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(法第百四十四条第四項の会員総会の日の十日前の日後吸収合併 の効力が生ずる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 - 87 - 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。)四 吸収合併消滅会員商品取引所(清算会員商品取引所を除く。)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、吸収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吸収合併消滅会員商品 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 十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新 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。)五吸収合併が効力を生ずる日以後における吸収合併存続株式会社商品取引所の債務 (法第百四十四条第五項において準用する法第百二十四条第一項の規定により吸収 合併について異議を述べることができる債権者に対して負担する債務に限る。)の履 行の見込みの有無に関する事項 六法第百四十四条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

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of 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 the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a persons own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日(吸 収合併契約を締結した日(当該吸収合併契約により当該吸収合併契約を締結した日と異な る時(当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。)を定めた場合にあっては、当該時)をいう。以下この条において同じ。)における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額(当該額が 五百万円を下回る場合にあっては、五百万円)をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五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、吸収合併存続株式会社 商品取引所の成立の日)における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. 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 company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), 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 subsidiary company, etc. or foreign affiliated company 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 subsidiary company, etc. or the said affiliated foreign company 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

第四十条の五 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子会社等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同条第二項第一号に規定する外国関係会社(当該特定外国子会社等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。)を受けた外国関係会社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子会社等又は外国関係会社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子会社等又は当該外国関係会社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

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

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

例文

(2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid during September 1994, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, and the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act, the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act and the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act. 例文帳に追加

2 平成六年九月中に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四十八条の規定の適用については、同年七月中の日について第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料(以下「旧第一級印紙保険料」という。)のうち同年八月中の日について納付された新雇用保険料第四十八条第一号に規定する第一級印紙保険料(以下「新第一級印紙保険料」という。)の納付日数(その納付日数が同年七月中の日について納付された旧第一級印紙保険料の納付日数を超えるときは、当該旧第一級印紙保険料の納付日数)に相当する納付日数分については当該納付日数分の新第一級印紙保険料と、残余の納付日数分については当該納付日数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料及び旧雇用保険法第四十八条第二号ハに規定する第四級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料とみなす。 - 日本法令外国語訳データベースシステム


例文

Article 4 (1) The mayor of the city or the head of the town or village shall, in cases where an application has been made under paragraph (1) of the preceding Article, register, on the alien registration card (hereinafter referred to as a "registration card"), the following items, of which items (ix) and (xx) are to be registered only for an alien other than a permanent resident specified in the left-hand column of Table 2 of the Immigration Control Act (hereinafter referred to as a "permanent resident") or a special permanent resident as provided for in the Special Act on the Immigration Control of, Inter Alios, Those Who Have Lost Japanese Nationality on the Basis of the Treaty of Peace with Japan (Act No.71 of 1991, hereinafter referred to as the "Special Act on Immigration Control") (hereinafter referred to as a "special permanent resident"), while items (xviii) and (xx) are to be registered only for an alien other than one whose period of stay has been prescribed to be less than one year under the provisions of the Immigration Control Act and who is currently within such period (excluding an alien who, as a result of an extension of the period of stay or a change in the status of residence, has been granted permission to stay in Japan for one year or more, calculated from the commencement of his/her initial period of stay) (hereinafter referred to as a "resident of less than one year"), and the application shall be kept at the offices of the relevant city, town or village. 例文帳に追加

第四条 市町村の長は、前条第一項の申請があつたときは、当該申請に係る外国人について次に掲げる事項を外国人登録原票(以下「登録原票」という。)に登録し、これを市町村の事務所に備えなければならない。ただし、当該外国人が、入管法別表第二の上欄の永住者の在留資格をもつて在留する者(以下「永住者」という。)又は日本国との平和条的に基づき日本の国籍を離脱した者等の出入国管理に関する特例法(平成三年法律第七十一号)に定める特別永住者(以下「特別永住者」という。)である場合にあっては第九号及び第二十号に掲げる事項を、入管法の規定により一年未満の在留期間を決定され、その期間内にある者(在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなった者を除く。以下「一年未満在留者」という。)である場合にあっては第十八号及び第十九号に掲げる事項を、それぞれ登録原票に登録することを要しない。 - 日本法令外国語訳データベースシステム

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form for the relevant business year set forth in Article 66-6(5) of the Act; provided, however, that this shall not apply when the district director finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted. 例文帳に追加

7 第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十六条の六第五項の確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 - 日本法令外国語訳データベースシステム

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a consolidated final return form for the relevant business year set forth in Article 68-90(5) of the Act; provided, however, that this shall not apply when the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted. 例文帳に追加

7 第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十八条の九十第五項の連結確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて連結親法人の納税地の所轄税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 - 日本法令外国語訳データベースシステム

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act 例文帳に追加

(2) 法人税法(昭和四十年法律第三十四号)に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度(同法第十五条の二(連結事業年度の意義)に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。)以前において生じたもの(同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項(被合併法人等の未処理欠損金額の引継ぎ等)の規定により欠損金額又は連結欠損金額とみなされたものを含む。)のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得(同法第二条第十八号の四(定義)に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。)の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

例文

(8) Where there is any amount included in the gross profits pursuant to the provisions of Article 68-90(1) of the Act for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation listed in the items of the said paragraph, the said amount included in gross profits shall be included in the consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for the relevant consolidated business year of the said consolidated corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary company, etc. related to the consolidated 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 consolidated 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 法第六十八条の九十第一項各号に掲げる連結法人の各連結事業年度の連結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、当該連結法人の当該各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、同条第三項本文に規定する連結国外所得金額に含まれるものとする。ただし、当該連結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、当該連結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

例文

Subject to subsection 20(2), a person is eligible to sit for a qualifying examination relating to trade-mark law and practice if, before October 1 of the year in which the person proposes to sit for the examination, the person resides in Canada and (a) is a barrister or solicitor entitled to practise as such in a province, or a notary entitled to practise as such in the Province of Quebec; or (b) has worked in Canada in the area of Canadian trade-mark law and practice, including the preparation and prosecution of applications for the registration of trade-marks, for a period of not less than 24 months. 例文帳に追加

第20条(2)に従うことを条件として,ある者が商標法及び実務に関しての資格試験を受験する資格を有する場合とは,その者がその試験の受験を希望する年の10月1日前に,その者がカナダに居住しており,かつ,次の者に該当する場合である。 (a) ある州において開業する資格を有する法廷弁護士又は事務弁護士,又はケベック州において開業する資格を有する公証人,又は (b) カナダにおいて商標登録出願の準備及び手続を含むカナダ商標法及び実務の分野において,24月以上の期間業務を行ったことがある者 - 特許庁

The insider trading that came to light this time took place around the same time as last year's case. Nomura Securities has been making efforts to improve its internal control system since it received the business improvement order. Therefore, the FSA required the company to submit a report on the status of those efforts to check whether the latest case is covered by the improvement. We will keep a careful watch on the status of the improvement of the internal control system that the company is making based on the business improvement order issued last year. 例文帳に追加

今回の事案は、昨年の業務改善命令の対象となった事案と同じ時期に発生しているものでございます。同社は、これまで業務改善命令を受けたこと等から、内部管理態勢の改善に取り組んできているわけでございまして、金融庁としては、こうした点も踏まえて、同社に対して、同社として行ってきている対応状況について、今回の問題をカバーできているのかどうかといった趣旨での報告を求めたところでございます。昨年の業務改善命令等を踏まえた同社の内部管理態勢の改善状況を、引き続き、注意深く見てまいりたいと思っております。 - 金融庁

Notwithstanding the provisions of paragraph 1, a Contracting State shall not change the profits of an enterprise of that Contracting State in the circumstances referred to in that paragraph, if an examination of that enterprise is not initiated within seven years from the end of the taxable year in which the profits that would be subject to such change would, but for the conditions referred to in that paragraph, have accrued to that enterprise The provisions of this paragraph shall not apply in the case of fraud or willful default or if the inability to initiate an examination within the prescribed period is attributable to the actions or inaction of that enterprise 例文帳に追加

1の規定にかかわらず、一方の締約国は、1にいう条件がないとしたならば当該一方の締約国の企業の利得として更正の対象となったとみられる利得に係る課税年度の終了時から七年以内に当該企業に対する調査が開始されない場合には、1にいう状況においても、当該利得の更正をしてはならない。この3の規定は、不正に租税を免れた場合又は定められた期間内に調査を開始することができないことが当該企業の作為若しくは不作為に帰せられる場合には、適用しない。 - 財務省

Article 293 (1) When an inmate (limited to those corresponds to the person prescribed in Article 97 of the Penal Code), a workhouse detainee or a court-ordered confinement house detainee has been liberated pursuant to the provision of paragraph (2) under Article 83 (including the cases where it is applied mutatis mutandis pursuant to Article 288 and paragraph (1) of Article 289) but failed to appear at the penal institution or the specified location violating the provision of paragraph (3) under Article 83 (including the cases where it is applied mutatis mutandis pursuant to Article 288 and paragraph (1) of Article 289), imprisonment with work for not more than one year shall be imposed. 例文帳に追加

第二百九十三条 第八十三条第二項(第二百八十八条及び第二百八十九条第一項において準用する場合を含む。)の規定により解放された被収容者(刑法第九十七条に規定する者に該当するものに限る。)、労役場留置者又は監置場留置者が、第八十三条第三項(第二百八十八条及び第二百八十九条第一項において準用する場合を含む。)の規定に違反して刑事施設又は指定された場所に出頭しないときは、一年以下の懲役に処する。 - 日本法令外国語訳データベースシステム

(4) Notwithstanding the provisions of Article 868(1), in cases where a Stock Company has, pursuant to the provisions of Article 444, prepared Consolidated Financial Statements of that Stock Company or another Stock Company for the Most Recent Business Year and the contents thereof have been reported to the annual shareholders meeting of that Stock Company, if a Special Liquidation Case, etc. is pending with regard to that Stock Company, a petition for commencement of special liquidation relating to such other Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of that Stock Company is pending. 例文帳に追加

4 第八百六十八条第一項の規定にかかわらず、株式会社が最終事業年度について第四百四十四条の規定により当該株式会社及び他の株式会社に係る連結計算書類を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について特別清算事件等が係属しているときにおける当該他の株式会社についての特別清算開始の申立ては、当該株式会社の特別清算事件等が係属している地方裁判所にもすることができる。 - 日本法令外国語訳データベースシステム

Article 22 (1) Where the Minister of Finance has imposed pursuant to the provision of paragraph 1 of the preceding article, the obligation to obtain permission, when he/she finds a risk that a person who has conducted capital transactions prescribed in the said paragraph, for which the obligation to obtain the permission is imposed, without obtaining the permission will conduct capital transactions prescribed in the said paragraph, for which the obligation to obtain permission is imposed pursuant to the provision of the said paragraph, again without obtaining the permission, he/she may prohibit the person from committing, in whole or in part, capital transactions prescribed in the said paragraph for a period of not more than one year, or may impose, pursuant to the provisions of Cabinet Order, on the person, the obligation to obtain permission. 例文帳に追加

第二十二条 財務大臣は、前条第一項の規定により許可を受ける義務を課した場合において、当該許可を受ける義務が課された同項に規定する資本取引を当該許可を受けないで行つた者が再び同項の規定により許可を受ける義務が課された同項に規定する資本取引を当該許可を受けないで行うおそれがあると認めるときは、その者に対し、一年以内の期間を限り、同項に規定する資本取引を行うことについて、その全部若しくは一部を禁止し、又は政令で定めるところにより許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

Article 24-2 Where the Minister of Economy, Trade and Industry has imposed the obligation to obtain permission pursuant to the provision of paragraph 1 of the preceding article, when he/she finds a risk that a person who has conducted the specified capital transactions for which the obligation to obtain the permission is imposed without obtaining the permission will conduct the specified capital transactions, for which the obligation to obtain the permission is imposed pursuant to the provision of the said paragraph, again without obtaining the permission, he/she may prohibit the person from conducting, in whole or in part, specified capital transactions for a period of not more than one year, or may impose, pursuant to the provisions of Cabinet Order, on the person, the obligation to obtain permission. 例文帳に追加

第二十四条の二 経済産業大臣は、前条第一項の規定により許可を受ける義務を課した場合において、当該許可を受ける義務が課された特定資本取引を当該許可を受けないで行つた者が再び同項の規定により許可を受ける義務が課された特定資本取引を当該許可を受けないで行うおそれがあると認めるときは、その者に対し、一年以内の期間を限り、特定資本取引を行うことについて、その全部若しくは一部を禁止し、又は政令で定めるところにより許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

(4) Where the competent minister has imposed the obligation to obtain permission for implementation of Service Transactions, etc. pursuant to the provision of paragraph 4 of the preceding article, when he/she finds a risk that a person who has conducted the Service Transactions, etc. for which the obligation to obtain permission is imposed without obtaining the permission will conduct the Service Transactions, etc., for which the obligation to obtain permission is imposed pursuant to the provision of the said paragraph, again without obtaining the permission, he/she may prohibit the person from conducting, in whole or in part, the Service Transactions, etc. for a period of not more than one year, or may impose, pursuant to the provisions of Cabinet Order, on the person, the obligation to obtain permission. 例文帳に追加

4 主務大臣は、前条第四項の規定により役務取引等を行うことについて許可を受ける義務を課した場合において、当該許可を受ける義務が課された役務取引等を当該許可を受けないで行つた者が再び同項の規定により許可を受ける義務が課された役務取引等を当該許可を受けないで行うおそれがあると認めるときは、その者に対し、一年以内の期間を限り、役務取引等を行うことについて、その全部若しくは一部を禁止し、又は政令で定めるところにより許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

(3) In the case of the examinations for a person who has completed the course of an airman training school which is designated by the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 29, paragraph (4) of the Act (hereafter called "designated airman training school"), as specified by the Minister of Land, Infrastructure, Transport and Tourism by public notice, upon application, all or part of the practical examinations will not be conducted. However, this is not applicable if one year has passed from the date of completion of the course of the applicable designated airman training school (in the case of a course pertaining to the subjects of basic maintenance technique in item (ii), paragraph (3) of the following Article, it shall be two years). 例文帳に追加

3 法第二十九条第四項の規定により国土交通大臣が指定した航空従事者の養成施設(以下「指定航空従事者養成施設」という。)の課程を修了した者に対する試験については、申請により、国土交通大臣が告示で定めるところに従い、実地試験の全部又は一部を行わない。ただし、当該指定航空従事者養成施設の課程を修了した日から起算して一年(次条第三項第二号の整備の基本技術の科目に係る課程については、二年)を経過した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

17 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

17 連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

(ii) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc. 例文帳に追加

二 譲渡事業年度開始の日の前日において、その株式又は出資(上場株式等を除く。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

(1) Among graduates of an engineering-related university, etc., a person must have three years or more of experience in designing, manufacturing or installing machines, etc. for which an individual examination is to be conducted or one year or more of experience in inspecting the relevant machines, etc. (hereinafter referred to as a "person with short-term experience" in this table); and must have completed a training course that covered all of the items listed below (this training course is limited to that related to the relevant machines, etc.; hereinafter referred to as the "specified training" in this table) and that included 40 hours or more of theoretical training programs and 20 or more practice inspections. 例文帳に追加

一 工学関係大学等卒業者のうち、三年以上個別検定を行おうとする機械等の設計、製作若しくは据付けの業務に従事した経験又は一年以上当該機械等の検査の業務に従事した経験を有する者(以下この表において「短期経験者」という。)で、次のいずれにも該当する研修(当該機械等に係るものに限る。以下この表において「特定研修」という。)であつて学科研修の時間が四十時間以上であり、かつ、検定実習が二十件以上であるものを修了したものであること。 - 日本法令外国語訳データベースシステム

(b) Where the rehabilitation debtor, at a certain time within two years prior to the submission of the proposed rehabilitation plan, has started to receive salary or earn similar regular income which is expected to fluctuate within a small range (excluding one who falls under the case set forth in (a)): The amount obtained by deducting, from the total income earned during the period from when he/she started to receive salary or earn similar regular income which is expected to fluctuate within a small range, until the proposed rehabilitation plan was submitted, the amount of income tax, etc. imposed on such total amount, as converted into the amount per year 例文帳に追加

ロ 再生債務者が再生計画案の提出前二年間の途中で、給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった場合(イに掲げる区分に該当する場合を除く。) 給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税等に相当する額を控除した額を一年間当たりの額に換算した額 - 日本法令外国語訳データベースシステム

The meaning of the so-called May crisis may vary somewhat depending on who is using the word. My understanding is that this reflected concern that a succession of companies would report huge losses for the business year ended in March, leading to a series of credit rating downgrades, prompting auditing firms to attach notes concerning the going concern assumption to numerous companies' financial statements and triggering a stock market plunge, all of which may in turn induce banks to curb new loans and cause many clogs in the flow of funds in the channels of direct financing, such as the markets for corporate bonds and CP (commercial paper). 例文帳に追加

いわゆる「5月危機」という言葉で懸念されていた事態というのは、人によって多少ニュアンスの違いはあるかもしれませんが、この3月期の通期の決算に関して大幅赤字の決算が相次ぐ、それを受けて信用格付の引下げ、格下げが相次ぐ、また、外部監査で継続企業の前提に関する注記が相次ぐ、更には、株価が大きく下落する、そういった中で銀行の融資も絞り込まれ、また、社債・CP(コマーシャル・ペーパー)市場といった直接金融の世界でも目詰まりがあちこちで頻発する、こういったイメージで懸念されていたということかと思います。 - 金融庁

As for the matter over the personnel of the Imperial Court in 1985, historical materials, records, documents including the "kugyo bunin" (list of high court nobles) list different dates for the matter, and thus, it is too distorted to put in order the dates of accessions in the first half of the year coherently, causing historians to puzzle over the matter; roughly speaking, however, it is assumed that the position of Sadaijin was transferred from Uchimoto ICHIJO to Akizane NIJO and then to Nobusuke KONOE, that that of Udaijin from Akizane NIJO to Nobusuke KONOE and then to Harusue KIKUTEI (former Naidaijin), and that that of Naidaijin from Harusue KIKUTEI to Nobusuke KONOE and finally to Hideyoshi. 例文帳に追加

問題の天正13年の朝廷の人事については『公卿補任』をはじめ当時の朝廷人事に関する史料・記録・文書の日付がバラバラで余りにも錯綜しているため、同年前半の任官記録を矛盾無く並べる事が事実上不可能で歴史学者の間でも頭を悩ませている問題であるが、大まかな流れとして左大臣が一条内基から二条昭実、更に近衛信輔に移り、右大臣は二条昭実から近衛信輔、更に菊亭晴季(前内大臣)に移り、内大臣は菊亭晴季から近衛信輔を経て秀吉の就任に至ったと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

The concept that was used as the background of this 5-year strategy was as follows: For rapid supply of excellent new drugs in the world to Japanese patients, first of all, Japanese companies increase incentive for research and development and launch in Japan by keeping up with Europe and U.S., foreign companies regard Japan as important market and conduct positive investment to Japan and also speed-up of launch is necessary. For this, it is important to make Japan to be the place for drug discovery environment enabling simultaneous development with Europe and U.S. and to arrange the environment of the domestic market such that innovative new drugs are properly rewarded.例文帳に追加

・ この 5 か年戦略の背景となった考え方は、世界の優れた新薬が速やかに日本の患者に届けられるためには、まず日本の企業が欧米に遅れずに日本で研究開発・上市を行うインセンティブを高め、かつ、海外の企業においては日本を重要な市場と見なし、積極的に投資するとともに上市を早くすることが必要であり、そのため、我が国を欧米と同時開発が可能となるような創薬環境の場にするとともに、革新的な新薬の適切な評価を行うなど、国内市場の環境を整備することが重要である、というものである。 - 厚生労働省

(2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid in respect of the day during September 1984 on which the job applicant is unemployed as prescribed by Article 47, paragraph (1) of the Employment Insurance Act, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act, and the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act shall be deemed as the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the New Employment Insurance Act. 例文帳に追加

2 昭和五十九年九月中の雇用保険法第四十七条第一項に規定する失業している日につい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四十八条の規定の適用については、同年七月中の日について第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料(以下「旧第一級印紙保険料」という。)のうち同年八月中の日について納付された新雇用保険法第四十八条第一号に規定する第一級印紙保険料(以下「新第一級印紙保険料」という。)の納付日数(その納付日数が同年七月中の日について納付された旧第一級印紙保険料の納付日数を超えるときは、当該旧第一級印紙保険料の納付日数)に相当する納付日数分については当該納付日数分の新第一級印紙保険料と、残余の納付日数分については当該納付日数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料と、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料については新雇用保険法第四十八条第二号ハに規定する第四級印紙保険料とみなす。 - 日本法令外国語訳データベースシステム

(2) In accordance with Paragraph one of this Section, the request regarding the reestablishment of rights shall be filed within a time period of two months after the reason due to which the time period was not observed is eliminated, but not later than within a time period of one year after the end of the specified time period. In accordance with Section 29, Paragraph one of this Law, the request regarding the reestablishment of rights shall be submitted within a time period of two months after the end of the relevant term. The request regarding the reestablishment of rights shall be deemed as filed as of the moment when the State fee regarding the reestablishment of rights has been paid.例文帳に追加

(2) (1)に基づく場合は,権利の回復に関する請求は,期間が遵守されなかった理由が除去されてから2月以内,ただし所定の期間の満了から1年以内に提出しなければならない。第29条(1)に関して,権利の回復に関する請求は,関係期間の満了から2月以内に提出しなければならない。権利の回復に関する請求は,権利の回復に関する国の手数料が納付された時に提出されたものとみなす。 - 特許庁

5. The registration of those European patents shall be continued in Latvia, the applications of which have been filed to the European Patent Office until 1 May 1995, if: 1) the proprietor of the patent has filed a relevant request to the Patent Office not later than within one year after the issuance of the European patent; 2) an officially approved copy of the description of a patent and invention, claims of the invention, the translation in Latvian of the text attached to the abstract and drawing are attached to the application; 3) the relevant fee has been paid; and 4) the invention is patentable.例文帳に追加

5. 1995年5月1日までに欧州特許庁に出願された欧州特許の登録は,次に該当する場合は,ラトビアにおいて継続される。 1) 特許所有者が,欧州特許の付与から1年以内に特許庁に関連する請求を行い, 2) 特許及び発明の説明の公的に認証された写し,発明のクレーム,要約及び図面に付された字句のラトビア語による翻訳文が請求書に添付され, 3) 関連する手数料が納付され,かつ 4) 発明に特許性がある場合 - 特許庁

When I visited the United States in August last year, Undersecretary of the Treasury Brainard asked me about that point. I assured her that there is no violation of the spirit of the WTO as management freedom and independence, as well as equal competitive conditions, are legally ensured. In Europe and the United States, government officials have asked similar questions and the Japanese ambassadors have apparently replied along the same line. 例文帳に追加

私は、実は昨年8月にアメリカに行ったときも、ブレイナード・アメリカ財務次官からも、そういう質問を会議の中でいただきましたが、「いや、これはブレイナードさん、きちっと経営の自由化、自主性と、それから競争条件がイコールであることを法律の中で保障していますから、これは全くWTOの精神に違反していませんよ」ということを私は言ってまいりましたけれども、同じことを実はヨーロッパでもアメリカとEUの大使がそういう質問をして、日本のEUの大使が答えていただいたようでございます。 - 金融庁

Regarding the Great East Japan Earthquake, which occurred last year, the FSA has provided a substantial number of staff members to the secretariat of preparation for establishment of the Rehabilitation Support Organization for Companies Damaged by the Great East Japan Earthquake in relation to the double loan problem that is afflicting individuals and companies damaged by the disaster based on the Act for the Establishment of Rehabilitation Support Organization for Companies Damaged by the Great East Japan Earthquake, so I will cooperate with relevant ministers so as to ensure that support measures related to the double loan problem are implemented smoothly. 例文帳に追加

それから、去年もご存じのように、東日本大震災が発災したわけでございますが、東日本大震災事業者再生支援機構法に基づき、東日本大震災の被災者、被災事業者等が抱えるいわゆる二重ローン問題、事務局へは金融庁からも、かなり(人を)出しておりますので、そういった意味で二重ローンに対する支援措置が円滑に講じられるよう、関係大臣と協力していきたいというふうに思っております。 - 金融庁

Back to the subject of a comprehensive exchange, you mentioned that the matter should be dealt with under a politician-led initiative. It seems to me that precisely because this represents a fight to protect ministerial interests, the Democratic Party of Japan (DPJ) administration's approach to politician-led government is being tested. If the issue were to be left unsolved and stuck around into the new year, that very approach to politician-led government might be questioned – this being how I sum up the situation, please give us your view as to whether or not the issue can be worked out as it should be. 例文帳に追加

先ほどの総合取引所のお話ですけれども、大臣の方から政治主導でやらなければいけないというお話ありましたけれども、省益争いであるからこそ民主党政権の政治主導というやり方が問われていると思うのですけれども、このまま越年して、ずるずるといきますと、その政治主導というものを問われるのではないかという事態だと思うのですけれども、ちゃんと決着できるのかというところを是非お願いします。 - 金融庁

Where, by reason of the evidence furnished to the Registrar or the failure to furnish any evidence, it appears to the Registrar that a trade-mark, either with respect to all of the wares or services specified in the registration or with respect to any of those wares or services, was not used in Canada at any time during the three year period immediately preceding the date of the notice and that the absence of use has not been due to special circumstances that excuse the absence of use, the registration of the trade-mark is liable to be expunged or amended accordingly. 例文帳に追加

商標の登録は,登録において指定されているすべての商品若しくはサービス又はそれらのうち何れかの商品若しくはサービスに関して,その商標が登録官による通知の日の直前3年間の何れの時にもカナダで使用されず,かつ,その使用されなかったことが弁解可能な特別な事情によるものではないと登録官が,登録官へ提出された証拠又は証拠の不提出を理由として,認める場合は,抹消されるか又は補正されるものとする。 - 特許庁

(b) Bills Receivable (which means bill claims [excluding Bankruptcy or Reorganization Claims, etc. (which means bankruptcy claims, rehabilitation claims or reorganization claims or other equivalent claims; hereinafter the same shall apply in this item) for which payment is evidently impossible Within a Year] generated based on Ordinary Transactions [which means transactions generated currently or within a short term cycle in operating activities for the business of a Member Commodity Exchange; hereinafter the same shall apply in this Article through Article 16-8]); 例文帳に追加

ロ 受取手形(通常の取引(会員商品取引所の事業目的のための営業活動において、経常的に又は短期間に循環して発生する取引をいう。以下この条から第十六条の八までにおいて同じ。)に基づいて発生した手形債権(破産更生債権等(破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下この号において同じ。)で一年内に弁済を受けることができないことが明らかなものを除く。)をいう。) - 日本法令外国語訳データベースシステム

Article 41-3 Where an officer(s) or employee(s) of a person designated under the provisions of Article 13-5, paragraph (1) or Article 17-9, paragraph (1) has violated an order of suspension of the affairs concerning the implementation of a hazardous materials engineer's qualification examination or a fire defense equipment officer's qualification examination, which is issued under the provision of Article 13-18, paragraph (2) (including cases where applied mutatis mutandis pursuant to Article 17-9, paragraph (4)), they shall be punished by imprisonment with work for not more than one year or a fine of not more than one million yen. 例文帳に追加

第四十一条の三 第十三条の十八第二項(第十七条の九第四項において準用する場合を含む。)の規定による危険物取扱者試験又は消防設備士試験の実施に関する事務の停止の命令に違反したときは、その違反行為をした第十三条の五第一項又は第十七条の九第一項の規定による指定を受けた者の役員又は職員は、一年以下の懲役又は百万円以下の罰金に処する。 - 日本法令外国語訳データベースシステム

Article 41-6 Where an officer(s) or employee(s) of a person registered under the provisions of Article 17-2, paragraph (1) or Article 21-3, paragraph (1) has violated an order of suspension of the operations of an evaluation of the performance of special fire defense equipment, etc., and a test and lot inspection of a machine or tool, etc. subject to inspection, which is issued under the provision of Article 21-57, paragraph (2), they shall be punished by imprisonment with work for not more than one year or a fine of not more than one million yen. 例文帳に追加

第四十一条の六 第二十一条の五十七第二項の規定による特殊消防用設備等の性能に関する評価並びに検定対象機械器具等についての試験及び個別検定の業務の停止の命令に違反したときは、その違反行為をした第十七条の二第一項又は第二十一条の三第一項の規定による登録を受けた法人の役員又は職員は、一年以下の懲役又は百万円以下の罰金に処する。 - 日本法令外国語訳データベースシステム

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference 例文帳に追加

三 その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書 - 日本法令外国語訳データベースシステム

(6) If the amount of the labor insurance premiums paid by the business operator exceeds the amount of the labor insurance premiums set forth in paragraph (1) or (2) (or, if the amount of the labor insurance premiums is determined by the government pursuant to the provision of paragraph (4), such determined amount; hereinafter referred to as the "amount of final insurance premiums"), the government shall, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, appropriate such exceeding amount to the labor insurance premiums for the following insurance year or the labor insurance premiums in arrears or to any other amount to be collected pursuant to the provisions of this Act, or refund the same. 例文帳に追加

6 事業主が納付した労働保険料の額が、第一項又は第二項の労働保険料の額(第四項の規定により政府が労働保険料の額を決定した場合には、その決定した額。以下「確定保険料の額」という。)をこえる場合には、政府は、厚生労働省令で定めるところにより、そのこえる額を次の保険年度の労働保険料若しくは未納の労働保険料その他この法律の規定による徴収金に充当し、又は還付する。 - 日本法令外国語訳データベースシステム

(iii) sales or offer of services by a seller other than a Store Seller or a Service Provider other than a Store Service Provider to a customer with which there is a continuous transaction relationship (limited to a person with which there were transactions concerning said sales or offer of services upon two or more visits during a one year period prior to the date of the visit) conducted by visiting the residence of the customer and, in the case of offer of services, receiving an application for a Service Contract or concluding a Service Contract; or 例文帳に追加

三 店舗販売業者以外の販売業者又は店舗役務提供事業者以外の役務提供事業者が継続的取引関係にある顧客(当該訪問の日前一年間に、当該販売又は役務の提供の事業に関して、二以上の訪問につき取引のあつた者に限る。)に対してその住居を訪問して行う販売又はその住居を訪問して役務提供契約の申込みを受け若しくは役務提供契約を締結して行う役務の提供 - 日本法令外国語訳データベースシステム

(2) A consigner shall, where its volume of freight transportation consigned to freight carriers for the previous business year as calculated pursuant to the provision of a Cabinet Order under the preceding paragraph is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Economy, Trade and Industry, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, of the matters concerning the volume of freight transportation as specified by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that this shall not apply to a consigner designated pursuant to the same paragraph (hereinafter referred to as a "specified consigner"). 例文帳に追加

2 荷主は、前年度における前項の政令で定めるところにより算定した貨物輸送事業者に輸送させる貨物の輸送量が同項の政令で定める量以上であるときは、経済産業省令で定めるところにより、その輸送量に関し、経済産業省令で定める事項を経済産業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荷主(以下「特定荷主」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 Saigo also hated Okuma as a 'snobbish public servant,' and in 'The Written Opinions of Kuranosuke SAIGO,' which he wrote before coming to Tokyo in 1871, although he did not directly mention him by name, he criticized Okuma's policy as one which was 'not the policy of warriors,' and then Yasukazu YASUBA, who entered the Ministry of Finance the same year with the recommendation of Saigo, submitted a written proposal for the impeachment of Okuma (which was rejected because both Saigo and Okubo opposed it.), making Okuma's antipathy towards Saigo much stronger. 例文帳に追加

一方、西郷も大隈を「俗吏」とみなして嫌っていたとされ、特に明治4年(1871年)の西郷上京の際に書かれた「西郷吉之助意見書」では名指しこそ避けたものの大隈の政策を「武士のやること」ではないと切捨て、更に同年に西郷の推挙で大蔵省入りした安場保和が大隈への弾劾意見書を提出したこと(西郷も大久保もこれには反対したために却下された)によって、大隈の西郷への反感は抜きがたいものになったとされる。 - Wikipedia日英京都関連文書対訳コーパス

(3) If no agreement may be reached between the parties regarding the decrease in the amount of Rent, etc., until the judicial decision on establishing the decreased amount as valid becomes final and binding, the party which has received that request may request payment of Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the Rent, etc. that has already been paid exceeds the Rent, etc. amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received. 例文帳に追加

3 地代等の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の地代等の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた地代等の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。 - 日本法令外国語訳データベースシステム

(3) If no agreement may be reached between the parties regarding the decrease in the amount of the building rent, until the judicial decision on establishing the decreased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to request payment of the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid exceeds the building rent amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received. 例文帳に追加

3 建物の借賃の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた建物の借賃の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。 - 日本法令外国語訳データベースシステム

Article 6 (1) Pursuant to the provisions of the Ordinance of the Ministry of Education, Culture, Sports, Science and Technology, RIKEN shall, as an entity establishing the Specific Advanced Large Research Facilities, prepare the implementation plan for the business listed in the lower column of the table in the preceding Article according to the classification of the facilities listed in the upper column of the same table (excluding the business that are decided to be not undertaken by RIKEN pursuant to the provision of Article 9, paragraph (1)), respectively, and obtain approval of the Minister of Education, Culture, Sports, Science and Technology every business year. The same shall apply when a modification is to be made in such implementation plan. 例文帳に追加

第六条 理化学研究所は、特定先端大型研究施設の設置者として、文部科学省令で定めるところにより、前条の表の上欄に掲げる施設の区分に応じ、それぞれ同表の下欄に掲げる業務(第九条第一項の規定により、理化学研究所が行わないものとされた業務を除く。)の実施計画を作成し、毎事業年度、文部科学大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 54-8 (1) A Mutual Company shall keep its financial statements and business report for each business year, and annexed detailed statements thereto (including the audit report or accounting audit report; hereinafter referred to as "Financial Statements, etc." in this Article) at its principal office for a period of five years from the day which is two weeks before the date of the annual general meeting of members (or, in the case of Article 319, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1), the date of the proposal set forth in that paragraph). 例文帳に追加

第五十四条の八 相互会社は、各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書(監査報告又は会計監査報告を含む。以下この条において「計算書類等」という。)を、定時社員総会の日の二週間前の日(第四十一条第一項において準用する会社法第三百十九条第一項の場合にあっては、同項の提案があった日)から五年間、その主たる事務所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

(2) Where a person who has passed the Qualification Examination wishes to receive Registration as a Chief, he/she shall take training courses given pursuant to the provisions of a Cabinet Office Ordinance by a person who has been registered by the Prime Minister as provided in Article 24-36, paragraph (1) (hereinafter referred to as "Registered Training Agency") and which is provided within six months before the date of application for Registration as a Chief; provided, however, that this shall not apply where the person applies for Registration as a Chief within one year from the date of passing the Qualification Examination. 例文帳に追加

2 資格試験に合格した者が主任者登録を受けようとするときは、第二十四条の三十六第一項に規定する内閣総理大臣の登録を受けた者(以下「登録講習機関」という。)が内閣府令で定めるところにより行う講習で主任者登録の申請の日前六月以内に行われるものを受けなければならない。ただし、資格試験に合格した日から一年以内に主任者登録を受けようとするときは、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

The action plan is based on the recognition that the ongoing global financial turmoil has revealed insufficient risk management by major financial institutions and their failure to secure capital in amounts commensurate with the risks they face. I understand that this has underscored the importance for financial institutions to maintain sufficient capital while conducting risk management in a manner suited to control the risks they face and prompted the proposal for the implementation of these actions by the end of March next year. 例文帳に追加

これは、今回のグローバルな金融混乱の中で、大手金融機関における不十分なリスク管理や、あるいは蓋を開けてみたら必ずしもリスクに見合った十分な資本が確保されていなかった、といった問題認識で、リスクに見合った、きちんとしたリスク管理の中での、十分な資本を維持していくということの重要性を改めて確認したということであり、かつ、来年3月末までの措置としてこういった取組みを行っていくというふうに位置づけたということであろうかと思います。 - 金融庁

In the broadest sense, the term "Muromachi period" refers to the 235-year span during which the country was at least nominally ruled by an Ashikaga Shogun, beginning when Takauji ASHIKAGA enacted the Kenmu Code in 1336 before formally creating the bakufu in Kyoto in 1338, and ending when Nobunaga ODA exiled the fifteenth Shogun, Yoshiaki ASHIKAGA, in 1573; however, both the early and late stages of the Muromachi period can also be classified as the Northern and Southern Courts (Nanbokucho) (Japan) and Sengoku periods, respectively, so many favor a narrower definition of the Muromachi period, in which it is limited to the span from the unification of the two courts (in 1392) until the outbreak of the Meio Coup (in 1492, or alternatively the outbreak of the Onin War in 1467). 例文帳に追加

広義には足利尊氏が1336年(建武(日本)3年)に建武式目を制定し、1338年に正式に京都に幕府を開いてから、15代将軍足利義昭が1573年に織田信長によって追放されるまでの235年間の足利将軍の存続期間を指すのが一般的であるが、前期を南北朝時代(日本)、後期を戦国時代(日本)とそれぞれ区分して、南北朝合一から明応の政変(あるいは応仁の乱)までを狭義の室町時代とする場合も多い。 - Wikipedia日英京都関連文書対訳コーパス

例文

According to the description of July 8, 884 in "Nihon Sandai Jitsuroku," when Mototsune was requested on June 7 of the same year by the Emperor Koko to assume state affairs (although this request is generally believed to have been the beginning of his tenure of Kanpaku (chief adviser to the Emperor), it could have been the request to continue to serve as Dajodaijin (grand minister) or Sessho (regent) since the word "Kanpaku" was used for the first time in the shochoku issued by Emperor Uda in 887), he once declined and used in his reply the phrase of "I wonder whether I can fulfill Ako's responsibilities even though I work hard regardless of heat and cold." 例文帳に追加

『日本三代実録』元慶8年7月8日条によれば、同年6月7日に光孝天皇から政務の要請された(通常、これを関白の開始とするが、「関白」という言葉自体は宇多天皇が出した仁和3年の詔が初出であって、太政大臣あるいは摂政としての継続の意味であった可能性もある)際に一旦これを辞退した際の基経の返答に「如何、責阿衡、以忍労力疾、役冢宰以侵暑冒寒乎。」という語句を含めている。 - Wikipedia日英京都関連文書対訳コーパス




  
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