「is year」に関連した英語例文の一覧と使い方(96ページ目) - Weblio英語例文検索

However, it is still necessary to work out the details of the institutional design of the reform based on this policy through consultations with the Ministry of Health Labour and Welfare, by the end of the year. As for the reform of the civil servant system, it is necessary to decide what the cabinet personnel management bureau should be like in preparation for next year’s ordinary Diet session. 例文帳に追加

それからまた、行革の分野におきましては、雇用・能力開発機構についての大きな方針というものは決めさせていただきましたが、これからその方針をベースとしまして、厚生労働省ともいろいろ議論をしながら具体的な、詳細な制度設計を年末までに詰めていくという作業は残っていると考えております。 - 金融庁

Therefore, it is necessary to ensure financial discipline and also aggressively promote genuine business improvement support for SMEs as an “exit strategy”, so I have concluded that it is appropriate to extend the period, just one year again, of this Act for the last time so as to promote a smooth shift in emphasis to support for business rehabilitation. 例文帳に追加

このため、金融規律を確保するとともに、「出口戦略」として、中小企業者等の真の意味での経営改善支援を強力に推し進める必要があり、事業再生等の支援に軸足を円滑に移していくため、「中小企業金融円滑化法」の期限を今回に限り一年間再延長することが適切と判断いたしました。 - 金融庁

The greatest problem is, as I mentioned, that while there may be reconstruction plans at the municipal level, full plans have not been formulated at the prefectural level, for example, as we are still halfway through the post-earthquake restoration and recovery. Although there is much criticism, I believe that on the whole, substantial progress has been made compared with half a year ago. 例文帳に追加

それからやはり一番大きいのは、今言いましたように、まだ完全な復興のプランが市町村でできたけれども、県でできていないとか、まだまだ復興・復旧の途中でございまして、色々お叱りをいただきますけれども、全体としては半年前に比べれば、かなり前向きに進んできたのではないかなというふうに思います。 - 金融庁

The Nikkei stock average has recovered, rising above 10,000 today for the first time in the eight months since October last year. What do you think are the factors behind this? Does this indicate that the significant turmoil in the financial markets that we have seen since the Lehman shock is starting to subside? What is your view? 例文帳に追加

今日、日経平均株価が一時、去年10月以来8カ月ぶりに1万円を超えるなど株価が回復していますが、これはどういった要因があると見ているのでしょうか。だいぶ、去年のリーマンショック以降、金融市場が混乱していたかと思うのですが、これが安定に向かいつつあると言えるのでしょうか。長官のお考えを聞かせてください。 - 金融庁

The Japanese Bond Income Tax Exemption Scheme (J-BIEM) is a system under which book-entry transfer bond interest received by foreign investors is tax exempt. In the FY2010 tax reforms, as a three-year temporary measure, book-entry transfer corporate bonds are to be added as tax exempt bonds under J-BIEM. The FSA aims to make this temporary measure into a permanent measure in FY2013. 例文帳に追加

非居住者債券所得非課税制度（J-BIEM）とは、外国投資家が受ける振替公社債の利子を非課税とする制度であり、平成 22年度税制改正において、３年間の時限措置として、振替社債が対象債券に追加されているところであるが、平成 25年度税制改正において、振替社債に係る時限措置の恒久化を目指す。 - 金融庁

Short selling by such investors is said to be a factor behind the sovereign risk of EU countries, and the restriction on such short selling is scheduled to take effect in November this year in the EU. 例文帳に追加

EUでは、今回のソブリンリスクの背景とも言われていますように、投機筋によるこういった空売りを規制するための規則が、今年11月に発効する動きとなっております。日本では、そういった国債のCDSを規制するものはまだないと存じておりますが、こういった動きに関しまして、大臣はどのように受け止めていらっしゃいますか。お考えをお聞かせ願えますか。 - 金融庁

For example, keep in mind that assuming that appropriate company-level controls are designed and operated, it is not required to uniformly assess operation for internal controls over business processes for all through the year, and that assessment is not necessarily required for every level in the organization (e.g. department manager, person in charge, etc.). 例文帳に追加

例えば、適切な全社的な内部統制が整備及び運用されていることを前提に、一律に、通期において業務プロセスに係る内部統制については運用状況の評価が求められるものではないこと、また、組織内における各階層（例えば、部長レベル、担当者レベル等）において必ず評価が求められるものではないことに留意する。 - 金融庁

For example, it applies to the case when external auditors conclude that the management’s assessment that there are material weaknesses in internal control over financial reporting is appropriate, but at the same time conclude that the management’s statement in the Internal Control Report regarding the remedial actions taken after the fiscal year end date is not appropriate. 例文帳に追加

例えば、財務報告に係る内部統制に関する開示すべき重要な不備があるとした経営者の評価結果は適正であるが、期末日後に実施した是正措置を内部統制報告書に記載している場合において、監査人が当該是正措置に関する経営者の記載は不適切であると判断した場合が挙げられる。 - 金融庁

While there is a theory that Hajime SAITO and Goro FUJITA were two distinct persons, currently the "different person story" is denied due to the findings that Goro FUJITA had signed invoices of government pension for his older blood brother, Hiroaki YAMAGUCHI, as his relative and that the writing of the 'Fujita Family's notes' belonging to Goro FUJITA's offspring started in the first year he identified himself as Hajime SAITO. 例文帳に追加

斎藤一と藤田五郎は別人であるとする説もあるが、実兄である山口廣明の恩給請求書に藤田五郎が親戚として署名していること、藤田五郎の子孫が所蔵する「藤田家文書」が斎藤一を名乗った時期から書きはじめられていることなどから、現在では別人説は否定されている。 - Wikipedia日英京都関連文書対訳コーパス

(2) (i) Where, in relation to an application to which paragraph (1) applies, the date of issue of the certificate of registration of the mark concerned is later than two months prior to the expiry of a period of seven years from the date of filing of that application, the period within which an application shall be made for renewal of the registration of the mark shall be the unexpired term of the seven-year period or six weeks from the date of issue of the certificate of registration, whichever is later.例文帳に追加

(2) (i) (1)の規定が適用される出願につき，当該標章登録証の交付日が，当該出願日後7年の期間の満了前2月より後の場合は，標章登録更新の申請がなされるべき期限は，当該7年の未了期間又は登録証交付日後6週間の何れか後の方である。 - 特許庁

(11) A trade mark which is an earlier trade mark by virtue of paragraph (a) of the definition of “earlier trade mark” in section 2 (1) and whose registration expires, shall continue to be taken into account in determining the registrability of a later mark for a period of one year after the expiry, unless the Registrar is satisfied that there was no bona fide use of the mark during the 2 years immediately preceding the expiry.例文帳に追加

(11)第(2)条(1)の「先の商標」の定義(a)による先の商標で，その登録が満了する商標は，満了後1年間，後の商標の登録可能性を決定する際に引き続き考慮されるものとする。ただし，登録官が満了直前の2年間にその標章の善意の使用がなかったことを認める場合はその限りでない。 - 特許庁

(2) In case of a substantial change of circumstances, which had led to the grant of compulsory license, the court is entitled, on request of one of the parties to the license relationship, to cancel the decision on granting the compulsory license, provided that repeated occurrence of reasons for granting the compulsory license is improbable or the compulsory license rights have not been used during one year.例文帳に追加

(2) 強制ライセンス付与の前提となった事情に顕著な変化が生じた場合は，強制ライセンス付与の理由が再発生しそうにないこと，又は強制ライセンスの権利が1年間行使されていないことを条件として，裁判所は，ライセンス関係の当事者の1の請求に基づいて，強制ライセンス付与の決定を取り消すことができる。 - 特許庁

A trade mark which is an earlier trade mark under or by virtue of subsection (1)(a) shall continue to be taken into account in determining the registrability of a later trade mark for a period of 1 year after the date on which its registration expires unless the Registrar is satisfied the trade mark has not been used in good faith in Hong Kong during the 2 years immediately preceding that date. 例文帳に追加

(1)(a)に基づく先の商標である商標は，後の商標の登録適格性を決定するに際して，その登録満了日後1年間引き続き考慮される。ただし，当該商標が当該日の直前2年間香港において善意で使用されていないことに登録官が納得する場合は，この限りでない。 - 特許庁

(4) The Director of Regional Bureau of Economy, Trade and Industry shall, when he/she has demanded payment pursuant to the provision of paragraph (1) above, collect an arrearage charge that is calculated based on the number of days from the day following the time limit of payment to the day before payment at a rate of 14.5% per year on the amount of the compensation demanded. However, this shall not apply if it is prescribed by the Ordinance of the Ministry of Economy, Trade and Industry. 例文帳に追加

４　経済産業局長は、第一項の規定により督促をしたときは、その督促に係る負担金の金額につき年十四・五パーセントの割合で、納期限の翌日からその納付の日の前日までの日数により計算した延滞金を徴収する。但し、経済産業省令で定めるときは、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

As their family name is the same and they enlisted at the same time, it is thought that they were from the same place, and that they were one year apart in age (Ennosuke was 26 years old when he joined Shinsengumi); both names are considered to be of brothers or some type of close relation, in consideration of the fact that Yuzou, who became a master of literature, probably had work as a scholar, and Yoshisuke KONDO said that Ennosuke was a Buddhist monk so both they were educated. 例文帳に追加

苗字が同じで入隊が同期、出身が同地と思われ、年齢が1歳差（縁之助は入隊時26歳）であること、縁之助は元僧侶とする声（近藤芳助）があり師範となった雄蔵同様学識があったと思われることなどから、両名は兄弟ないしは何らかの縁者ではないかとする説もある。 - Wikipedia日英京都関連文書対訳コーパス

(2) A Municipality (except for a Municipality as prescribed in the proviso of the preceding paragraph; the same shall apply in the following paragraph), in a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article, may collect a portion of an insurance premium of said fiscal year that is imposed upon a Primary Insured Person pertaining to said notification by the method of special collection. 例文帳に追加

２　市町村（前項ただし書に規定する市町村を除く。次項において同じ。）は、前条第二項又は第三項の規定による通知が行われた場合においては、当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を、特別徴収の方法によって徴収することができる。 - 日本法令外国語訳データベースシステム

While the global financial markets have remained in a state of turmoil since last year, the U.S. real estate and housing market has also been slumping. As a result, concern is growing about the management conditions of U.S. regional financial institutions, whose provision of credit is concentrated on loans to the real estate and housing industries and on mortgage loans. 例文帳に追加

昨年以来動揺が続いているグローバル金融市場でございますが、その中で米国の不動産住宅市場はなお低迷を続けているということで、不動産や建設業向けの融資や、あるいは住宅ローンに与信が集中している米国の地域金融機関につきましては、経営の悪化が懸念されているわけであります。 - 金融庁

If the popular theory that the year of Shingai was 471 is true, Wakatakeru no Okimi (the Great King Wakatakeru) whom Owake served would have been Ohatsuse Wakatakeru no Mikoto, Ohatsuse Wakatakeru, Emperor Yuryaku, or Waobu whose name was mentioned in "Sojo" (Sung Shu) Wakokuden, therefore it is a reliable evidence for the title of Okimi to be used since the fifth century. 例文帳に追加

通説通り辛亥年が471年とするとヲワケが仕えた獲加多支鹵大王とは『古事記』『日本書紀』に出てくる大長谷若建（おおはつせわかたける）命・大泊瀬幼武（おおはつせわかたける）・雄略天皇であり、あるいは『宋書』倭国伝にみえる倭王武であると判断され、大王という称号が5世紀から使われたことの確実な証拠となる。 - Wikipedia日英京都関連文書対訳コーパス

In response to this situation, the Chinese government is strengthening efforts aimed at environmental protection, and in the 11th five-year plan in March 2006 mentioned above, an objective is set forth to balance economic growth and environmental protection through changing the path of prioritizing economic growth, moving forward with energy conservation, and boosting the efficiency of the usage of resources.例文帳に追加

こうした中、中国政府は環境保護に向けた取組を強化しており、先に述べた 2006 年 3 月の第 11 次 5 か年計画においては、経済成長優先路線を改め、省エネルギーを進め、資源の利用効率を高めることを通じて、経済成長と環境保護を両立させることが目標として取り上げられている。 - 経済産業省

This forum addressed that plant factories have properties that high quality vegetable is produced throughout the year, in the well-planned and stable manner without effect of weather and geographic location; furthermore, it has a potential to be a solution to the unsolved problem such as environment preservation, measures to curb global warming or food shortage. Therefore, it is pointed out that exporting plant factories have a potential to become one of Japan's export industries.例文帳に追加

同フォーラムでは、植物工場は、天候や地域に左右されず品質の高い野菜を一年中、計画的・安定的に生産することができるという特性を持ち、さらに環境保全・温暖化対策・食料危機といった課題を解決する可能性を秘めており、我が国の輸出産業の一つになり得るとの指摘があった。 - 経済産業省

The accurate year of completion is unknown but it is estimated that the collection had been completed by the mid-11th century at the latest based on the facts that two poems from "Zokihoshishu" were included in "Gengen shu" (a personal collection of poetry by Noin) that was completed during Eien and Kantoku era (987-1048); ten poems were selected in "GoShui wakashu" compiled and presented to the Emperor in 1086. 例文帳に追加

正式な成立年代は未詳であるが、永延～寛徳年間（987年～1048年）に成立した『玄々集』（能因撰・私撰集）に『増基法師集』中の歌が2首収められ、また応徳3年（1086年）撰進の『後拾遺和歌集』には同じく10首入集していることなどから、遅くとも11世紀中頃には成立していたのではないかと考えられる。 - Wikipedia日英京都関連文書対訳コーパス

The reason it is considered is because municipalities give consideration to young people so that many of them who leave their home towns to take a job or to proceed to higher education can easily participate in the ceremony on the day of Obon festival or during the first seven days of the year when many of them return home, and do not need to spend money on buying a best dress (in particular, more than half of towns and villages in Iwate Prefecture hold the ceremony on the day of the Obon festival). 例文帳に追加

これは就職や進学で地元を離れる人が多いので、実家に帰省する人が多いお盆や松の内に行うほうが参加しやすい、晴れ着などに金銭をかけなくて済むという配慮が働いていると思われる（特に岩手県では、半数以上の町村がお盆に開催している）。 - Wikipedia日英京都関連文書対訳コーパス

A shopping cart of conventional structure is modified so that its bottom part is fitted with a sleigh in one part thereof, which allows people in a northern district living in an environment with a large snow deposit approximately for half one year, in particular the aged in a high aged local society, to use it even in the wintertime and which offers all season serviceability with convenience for the living.例文帳に追加

従来のショッピングカートにおいて、底部の一部分を橇化に図ることにより、一年間の約六ヶ月間を積雪が多い環境で暮らす北国の人々にとって、取り分け、高齢化社会におけるお年寄りが、冬期間にもショッピングカートが利用でき、暮らしに便利なオールシーズン利用可能な橇付きショッピングカートを提供する事ができる。 - 特許庁

In the calendar mechanism including a program gear device 100 for the calendar mechanism, a program wheel 100 includes a day program wheel 13 which is rotated by one turn in a month, is driven by a time piece movement, and actuates gear trains 16 to 24 for indicating a day of a month, and a month program wheel 43 rotated by one turn in a year, wherein these gear wheels are assembled coaxially.例文帳に追加

カレンダ機構のためのプログラム歯車装置１００を含むカレンダ機構であって、プログラム車１００は、毎月１回転し、時計ムーブメントによって駆動され、月の日付を表示する歯車列１６〜２４を作動させる日プログラム車１３と、毎年１回転する月プログラム歯車４３とを含み、これらは同軸に取り付けられる。 - 特許庁

In 1990, the base year of the Kyoto Protocol, Japan released 1,260 million CO2 tons of greenhouse gases. So out 6% reduction obligation equals about 76 million CO2 tons. The effect of an 860 million reduction is not a small amount, but most of them are caused by fluorocarbon which is not targeted for reduction by the Kyoto Protocol. 例文帳に追加

ところで、京都議定書の基準年１９９０年の日本の温室効果ガス排出量が１２億６千百万トンですから、削減義務である６％は０・７６億トンになります。約８・６億トン削減の効果は、その１０倍を超える実に大きなものですが、その多くは京都議定書の削減対象となっていないフロンによるものなのです。 - 経済産業省

It can be said that the current increase in LNG imports is strongly affected by the quantum factor together with the unit factor and that this is similar to the situation at the time of the global economic crisis and the decline in imports of mineral-related fuels due to the plunge in energy prices in 2009 (in the case of 2009, out of about 13.5 trillion yen in the decline from the previous year, unit factor accounted for about 11.7 trillion yen and the quantum factor was about 3.3 trillion yen).例文帳に追加

今般のLNG の輸入増加は、むしろ2009 年の世界経済危機とエネルギー価格急落による鉱物性燃料の輸入減少時と同様に、価格要因と合わせて数量要因の影響も大きかったといえる（2009 年は前年からの減少分約13.5兆円に対し、価格要因が約11.7 兆円、数量要因が約3.3兆円）。 - 経済産業省

Two of the reasons for the lack of foreign language skills of Japanese human resources are inadequate English education and a low-level of acceptance of foreign workers. In Japan, the year in school in which English education begins is later than in other countries in Asia, which is a likely reason for the unsatisfactory English skills50 (see Table 2-4-25).例文帳に追加

我が国の人材の外国語能力が不足している要因としては、英語教育が不十分である、外国人人材の受入れが低調である、という二点を指摘することができるが、我が国の英語教育開始学年は、アジアの国々と比較しても遅く、我が国の人材の英語能力の不足につながっていることが推測される（第2-4-25表）。 - 経済産業省

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period. 例文帳に追加

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。 - 財務省

(4) In cases where a Specific Purpose Company acquires the Specified Equity set forth in paragraph (2), if the total sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive as of the time when the approval set forth in Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) pertaining to the business year that contains the date of said acquisition (if the business year immediately preceding such business year is not the Most Recent Business Year (the latest of the business years for which approval under Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) relating to each business year; the same shall apply hereinafter), the business year immediately preceding such business year) exceeds the amount set forth in Article 114(1)(i), the directors who performed duties in relation to the acquisition shall jointly and severally have an obligation to pay such excess amount (in cases where such excess amount exceeds the total amount of monies delivered to Specified Members as a result of the acquisition of said Specified Equity, the total amount of such monies) to said Specific Purpose Company; provided, however, that this shall not apply to any director who proves that he/she did not fail to exercise due care with respect to the performance of his/her duties. 例文帳に追加

４　特定目的会社が第二項の特定出資の取得をした場合において、当該取得をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度（各事業年度に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた場合（同条第四項前段に規定する場合にあっては、同項後段の報告をした場合）における当該各事業年度のうち最も遅いものをいう。以下同じ。）でないときは、その事業年度の直前の事業年度）に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた時（同条第四項前段に規定する場合にあっては、同項後段の報告をした時）における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該取得に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額（当該超過額が当該特定出資の取得により特定社員に対して交付した金銭の総額を超える場合にあっては、当該金銭の総額）を支払う義務を負う。ただし、当該取締役がその職務を行うについて注意を怠らなかったことを証明した場合は、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

All those things considered, the consultancy function of local small and medium-sized construction businesses, which in the Tohoku region make up 25 percent of the industry, looms significant. In the business of housing construction, a very high gross margin can be achieved from renovation or construction projects. It is roughly 25 percent to 30 percent. However, the gross margin from building a private condo, for example, is very small, because any business that orders a condo construction project is, of course, a professional entity. The Ministry of Land, Infrastructure, Transport and Tourism (MLIT) is also currently encouraging the industry to venture more aggressively into the housing renovation and construction business. Considering that the construction industry is something that remains necessary for all time, even in times of fewer public works projects, and the MLIT and the banking industry are also aware of their potential consultancy function in that area, I also feel that it will probably be necessary for businesses to, among other things, shift their management policy in that direction in an attempt to reform their business structure in the coming year. I think that it is necessary to try coming up with various ideas in that regard. To give them time to make such an attempt, we found it appropriate to allow one more year, which was one of the reasons behind the one-year period of extension. 例文帳に追加

そういったことを考えれば、地方の中小建設業者が、今東北地方でも25％占めており、コンサルタントの機能1つとして、住宅建設というのはリフォームとか建設において、非常に粗利が高いのです。大体25（％）から30（％）ぐらいあります。ところが、例えば民間のマンションをつくりますと、非常に粗利が少ないのです。マンションを頼む業者というのは当然プロですから、今、国土交通省でもリフォームとか住宅建設に積極的に乗り出せということを言っておりますけれども、公共事業が減った時代でも建設業というのは永久に必要なものですから、例えば1例具体的に言えという話ですから、そういったコンサルタント機能を国土交通省、銀行業界も知っていますから、そういうふうに構造改革として経営方針を、あと1年で変えていって頂くと、そんなことも私は必要ではないかと思います。そんなことで色々知恵を絞るということが私は必要だというふうに思っています。そのための時間的余裕も、もう1年あった方がいいのではないかなということも判断した1つの理由でございます。 - 金融庁

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

In assessment of the operation of internal controls of a smaller and less-complex organization, etc., it is especially allowed to devise and efficiently execute assessment methods depending on the situation of each organization. Specifically, it is clarified that assessment is not always required throughout the entire year or at every level in the organization (e.g. department manager level, person in charge level, etc.). 例文帳に追加

事業規模が小規模で、比較的簡素な構造を有している組織等の内部統制の運用状況の評価においては、特に、それぞれの組織の状況等に応じ、評価方法を工夫して効率的に実施できることとし、具体的には、一律に、通期あるいは組織内の各階層(例えば、部長レベル、担当レベル等)において必ず評価が求められるものではないことを明確化した。 - 金融庁

An opinion saying "the Protocol was politically biased in the process of ratification and effectuation" is heard here and there along with the following views: setting 1990 as the reference year was to give time to Russia for ratification, which is quite a political consideration; Japan has implemented world's leading environmental measures particularly in the industry, but is required for a high reduction level of 6%. 例文帳に追加

基準年を1990年に設定したのはロシアの批准を促すことなどにも配慮されたという国際政治の現場にありがちな話を指摘する向きや、「産業界を中心に世界有数の環境対策を施してきた日本が6%もの高水準を求められている」といった論調により、「この議定書が締結・発効に至る過程で政治的に歪められている」とする意見が散見される。 - Wikipedia日英京都関連文書対訳コーパス

The Professional Engineers System is to accredit competent engineers with technical expertise related to scientific technology, and high level of practical ability and abundant experience in profession, and also with high level of engineers’ ethics. Since the Professional Engineers of Nuclear and Radiation Technology was established, qualifying test is conducted every year, and as a result, the number of nuclear engineers who obtain this qualification is increasing, and thus the new system has contributed to development of human resources in nuclear fields.例文帳に追加

科学技術に関する技術的専門知識と高等の応用能力及び豊富な実務経験を有し、高い技術者倫理を備えた、優れた技術者を認定するもので原子力・放射線部門の技術士が設置されて以降、毎年資格試験が実施されており、この資格を取得する原子力分野の技術者が増加するなど、原子力分野の人材の充実に貢献している。 - 経済産業省

2) The amount of the compensation pension advance lump sum payment for surviving family shall be an amount specified by an Ordinance of the Ministry of Health, Labour and Welfare, up to the limit of the amount equivalent to 1,000 days of the basic daily benefit amount (in cases where a claim set forth in the preceding paragraph is made in or after August of the fiscal year two years after the fiscal year containing the day of the occurrence of the grounds for calculation, the amount equivalent to the basic daily benefit amount to be obtained by deeming said compensation pension advance lump sum payment for surviving family to be a lump sum compensation for surviving family and applying the provision of Article 8-4 thereto. 例文帳に追加

２　遺族補償年金前払一時金の額は、給付基礎日額（算定事由発生日の属する年度の翌々年度の八月以後に前項の請求があつた場合にあつては、当該遺族補償年金前払一時金を遺族補償一時金とみなして第八条の四の規定を適用したときに得られる給付基礎日額に相当する額）の千日分に相当する額を限度として厚生労働省令で定める額とする。 - 日本法令外国語訳データベースシステム

Article 317 (1) The employer shall, as regards an acetylene welding equipment or a gas welding equipment using manifold (excluding the portions of the piping of those devices installed underground; hereinafter the same shall apply in this Article), carry out self-inspections for the existence of damage, deformation, corrosion, etc., and the functions of the said equipment periodically once every period within a year. However, this shall not apply to the non-use period of acetylene welding equipment or a gas welding equipment using manifold, which is not used for a period exceeding one year. 例文帳に追加

第三百十七条　事業者は、アセチレン溶接装置又はガス集合溶接装置（これらの配管のうち、地下に埋設された部分を除く。以下この条において同じ。）については、一年以内ごとに一回、定期に、当該装置の損傷、変形、腐食等の有無及びその機能について自主検査を行なわなければならない。ただし、一年をこえる期間使用しないアセチレン溶接装置又はガス集合溶接装置の当該使用しない期間においては、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

(5) The directors, accounting advisers, company auditors, or accounting auditors of the Company Being Managed who have been elected pursuant to the provision of the preceding paragraph shall retire from their posts at the conclusion of the first annual Shareholders Meeting or annual General Meeting of Members (in cases where a General Meeting is established, "Annual General Meeting") convened after the end of the business year during which they were appointed, and executive officers shall retire from their posts at the conclusion of the first meeting of the board of directors held after the conclusion of the first Annual Shareholders Meeting convened after the end of the business year during which they were appointed. 例文帳に追加

５　前項の規定により選任された被管理会社の取締役、会計参与、監査役又は会計監査人は選任時の属する事業年度の終了後最初に招集される定時総会又は定時社員総会（総代会を設けているときは、定時総代会）の終結の時に、執行役は選任時の属する事業年度の終了後最初に招集される定時総会が終結した後最初に開催される取締役会の終結の時に退任する。 - 日本法令外国語訳データベースシステム

Article 17 (1) When a person who should pay patent fees for each year from the first to the third year pursuant to the provisions of Article 107, paragraph 1 of the Patent Act (Act No.121 of 1956) is a person listed in the following items and meets the requirements specified by Cabinet Order as being a person particularly needed to promote the enhancement of Industrial Technology Capability, the Commissioner of the Japan Patent Office may, pursuant to provisions of Cabinet Order, grant the person a reduction of, exemption from or deferment of the payment of the patent fees. 例文帳に追加

第十七条　特許庁長官は、特許法（昭和三十四年法律第百二十一号）第百七条第一項の規定による第一年から第三年までの各年分の特許料を納付すべき者が次に掲げる者であって産業技術力の強化を図るため特に必要なものとして政令で定める要件に該当する者であるときは、政令で定めるところにより、特許料を軽減し若しくは免除し、又はその納付を猶予することができる。 - 日本法令外国語訳データベースシステム

(ii) In the case where there is a loss carried forward as prescribed in Article 44, paragraph (2) of the Act on General Rules (including the case where there are neither reserve funds as prescribed in paragraph (1) of the said Article nor a loss carried forward as prescribed in paragraph (2) of the said Article): The total reimbursement of loans that was made during said period for the mid-term target (in the first period for the mid-term target after the establishment of NEDO, excluding the amount reimbursed from the 2003 business year up to the 2005 business year). 例文帳に追加

二　通則法第四十四条第二項の規定による繰越欠損金がある場合（同条第一項の規定による積立金及び同条第二項の規定による繰越欠損金のいずれもない場合を含む。）　貸付金の償還金で当該中期目標の期間中に償還されたものの合計額（機構の成立後最初の中期目標の期間にあっては、平成十五事業年度から平成十七事業年度までに償還された金額を除く。） - 日本法令外国語訳データベースシステム

(3) A Specified Holding Company shall take necessary measures for becoming a company which is no longer a Holding Company having a Bank as its Subsidiary Company by the day on which one year has elapsed from the end of the Business Year including the day on which the cause referred to in the preceding paragraph arose (hereinafter referred to as the "Last Day of the Grace Period" in this paragraph and paragraph (5)); provided, however, that this shall not apply to the cases where said Specified Holding Company has obtained authorization from the Prime Minister to remain as a Holding Company having a Bank as its Subsidiary Company even after the Last Day of the Grace Period. 例文帳に追加

３　特定持株会社は、前項の事由の生じた日の属する事業年度の終了の日から一年を経過する日（以下この項及び第五項において「猶予期限日」という。）までに銀行を子会社とする持株会社でなくなるよう、所要の措置を講じなければならない。ただし、当該特定持株会社が、猶予期限日後も引き続き銀行を子会社とする持株会社であることについて内閣総理大臣の認可を受けた場合は、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

(2) With regard to a Bank that decides to change its Business Year starting from April 1981 as provided by the preceding paragraph, Article 8 of the Banking Act (Act No. 21 of 1927) shall apply by deeming the term "every accounting period" therein as being replaced with "the accounting period pertaining to the Business Year"; and deeming the term "shall be set aside as retained earnings reserves" therein as being replaced with "and, when the distribution of money is conducted under Article 293-5(1) of the Commercial Code, one fifth of the amount of the distributed money shall be set aside as retained earnings reserves." 例文帳に追加

２　昭和五十六年四月から開始する銀行の営業年度を前項の規定によることとした場合における銀行法（昭和二年法律第二十一号）第八条の規定の適用については、同条中「毎決算期」とあるのは「、当該営業年度ニ係ル決算期」と、「利益準備金」とあるのは「、当該営業年度中ニ商法第二百九十三条ノ五第一項ノ金銭ノ分配ヲ為ストキハ其ノ分配額ノ五分ノ一ヲ夫々利益準備金」とする。 - 日本法令外国語訳データベースシステム

On the other hand, with China’s investment effectiveness continuing to decline year by year, there are concerns about the possibility of overinvestment,3 and at the same time an economic structure biased toward investment raises questions concerning sustainability. This is because although China’s GDP accounts for only 4% of the global total, it accounts for 25% of steel consumption, 30% of coal consumption, 50% of cement consumption and 7% of petroleum consumption, which could cause resource and energy intensive growth, placing a considerable burden on resource controls and environmental protection.例文帳に追加

他方で、中国の投資効率は年々低下を続けており、過大投資の可能性が高まる一方で、投資偏重の経済構造は、例えば世界のGDPに占める中国の割合が４％にすぎない中で、鋼材消費は世界の25％、石炭消費は同30％、セメント消費は同50％、石油消費は同７％を占めるといったように、エネルギー・資源多消費型成長をもたらし、資源制約や環境保護に大きな負荷をかける等、その持続可能性について懸念を生じさせている。 - 経済産業省

The interim report requires the decision to be made in 2012 at the earliest, so if we take a period of preparation into account, we have only around a year left. This has to do with corporate accounting, and companies have complained that one year is too short. Moreover, the economy is weak and the Great East Japan Earthquake and tsunami and the nuclear power plant accident occurred, greatly damaging the supply chains. In light of those circumstances, I believe that it is important to spend an appropriate amount of time on decision-making. 例文帳に追加

（中間報告では）一番早ければ、2012年だったと思いますが、そのときにはっきり決めると、こういうことでございますから、準備期間を入れますと、もう1年ぐらいしかないのですよね。そういった意味で、そこら辺はきちっと、これは企業の会計でございますから、企業はやっぱり1年しかないと非常に窮屈だということを言っておられるわけですから、なおかつ今は不況の中でございますし、それから東日本大震災、あるいは地震・津波・原子力発電所の災害が起きているわけでございますし、サプライチェーンが非常に障害を受けたというようなこともございますから、そういったことを勘案して、きちっと時間を置くことが私は大事ではないかというふうに思っております。 - 金融庁

Article 32-10 (1) A registered verification body shall, within three months after the end of each business year, prepare an inventory of property, a balance sheet, a profit and loss statement or an income and expenditure account, and a business report for the business year (including an electromagnetic record (which means any record that is prepared by electronic, magnetic, or other means unrecognizable by human perception, and is provided for information processing by a computer; hereinafter the same shall apply in this Article) in cases where an electromagnetic record is prepared in lieu of the preparation thereof in the form of paper documents; referred to as "financial statements, etc." in the following paragraph and item (ii) of Article 50) and maintain them at its office for a period of five years. 例文帳に追加

第三十二条の十　登録検定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第五十条第二号において「財務諸表等」という。）を作成し、五年間事務所に備えて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

There are many theories about in what year the Kamakura period truly began, of which the 1192 theory, the year MINAMOTO no Yoritomo was made Shogun (Seii taishogun (literally, "great general who subdues the barbarians")), is the orthodox view, but in addition, theories include: the 1180 theory, focusing on Yoritomo raising his army and leading his gokenin (lower-ranking warrior vassals) into battle to destroy the Taira clan, and also establishing the Samurai Dokoro (Board of Retainers, which oversaw rewards for service); the 1183 theory, in which the key moment is the official recognition of the shogunate's right to control Eastern Japan (everything along the Tokaido and Tosando highways) proclaimed by the imperial court in the tenth month; the 1185 theory, which focuses on Yoritomo's use of his struggle to destroy his younger brother MINAMOTO no Yoshitsune as a pretext to usurp the right to appoint and control the offices of shugo (provincial governor) and jito (estate steward); the 1190 theory, in which it was Yoritomo's visit to the capital and subsequent court appointments to Gon Dainagon (Deputy Major Counselor) and Ukone Taisho (Commander of the Guardsmen of the Right) that is considered the decisive moment; and a handful even believe it wasn't until 1196 that the Kamakura period truly began. 例文帳に追加

始期については、従来源頼朝が将軍（征夷大将軍）に任じられた1192年とするのが一般的であるが、頼朝が平家打倒のために挙兵し御家人を統率する侍所を設置した1180年説、寿永二年十月宣旨で東国（東海道および東山道）の支配権を朝廷に公認された1183年説、対立する弟・源義経追討の名目で惣追捕使（後の守護）・地頭の設置権を獲得した1185年説、頼朝が上洛し権大納言・右近衛大将に任命された1190年説、また一部では1196年説など様々な考え方がある。 - Wikipedia日英京都関連文書対訳コーパス