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

About the accumulation period designated in the upper stage graph, at the left of a lower stage, comparisons of amounts of sales in each generation category are shown in a circle graph, and at the right of the lower stage, comparisons of the numbers of visitors in each store category are shown in a bar graph.例文帳に追加

上段グラフで指定された集計期間について、下段左には、年代カテゴリごとの売上高の比較が円グラフで示され、下段右には、店舗カテゴリごとの来客数の比較が棒グラフで示される。 - 特許庁

A similar category exclusion means 40 having a selective category classifier for determining to which of the related two categories with high error rates each of the remaining category candidates belongs uses the selective category classifier to classify the tagged document data having category candidates as tags, and if those with high rates of wrong classification exist as a result, the category candidate with the lower error rate is excluded from the category candidates.例文帳に追加

そして、残った各カテゴリ候補について、誤り率が高い関係の２つのカテゴリのいずれに属するかを判断する択一的カテゴリ分類器を有する類似カテゴリ除外手段４０が、択一的カテゴリ分類器を用いてカテゴリ候補をタグとして有するタグ付文書データを分類し、その結果、誤って分類された率が高いものが存在する場合に、その誤り率が小さい方のカテゴリ候補を、カテゴリ候補から除外する。 - 特許庁

An optimum category deciding means 10 decides a category at the highest order of the tree structure as the optimum category among categories of which the combination degrees are higher than the combination degrees of any of immediately lower categories to constitute the categories.例文帳に追加

最適カテゴリー決定手段１０は、カテゴリーの結合度が当該カテゴリーを構成する直下のいずれのカテゴリーの結合度よりも高いカテゴリーのうち、ツリー構造の最も上位にあるカテゴリーを最適カテゴリーとして決定する。 - 特許庁

When the duplicate programs exist furthermore, the program with a category of lower priority is excluded according to the priority of the category and a program guide from which duplicate programs are excluded is obtained.例文帳に追加

更に重複が存在するときには、ジャンルの優先順位に従って優先順位の低いジャンルの番組を排除し、重複の排除された番組表を得る。 - 特許庁

The testing program includes a category weighting table 25 having a statistic weighting ratio, reference weighting ratio, an upper limit value and a lower limit value, which are set to each category obtained by classifying test cases.例文帳に追加

テストケースを分類したカテゴリに対して、統計重み付け比率、基準重み付け比率、上限値、下限値が設定されたカテゴリ重み付けテーブル２５を設けた。 - 特許庁

To provide a search result display system by which a search process is checked at first glance, which freely moves between a higher category and a lower category and obtain search result easily and quickly.例文帳に追加

検索過程を一目で確認でき、上、下位カテゴリ間の移動が自由であり、検索結果を速く且つ容易に得られる検索結果ディスプレイシステムを提供する。 - 特許庁

To provide a pattern recognition system and a pattern recognition method for achieving the recognition of an object in an upper category and a specific object in a lower category by a simple configuration.例文帳に追加

上位カテゴリにおける物体の認識と下位カテゴリにおける特定物体の認識を、簡易な構成で実現することができるパターン認識システム及びパターン認識方法等を提供する。 - 特許庁

In contrast to the O-meibutsu above, tea utensils famous in the age of Rikyu were simply called 'Meibutsu' and the utensils set lower than the 'Meibutsu' belonged in the 'Chuko-meibutsu' category. 例文帳に追加

「大名物」に対しては、利休時代に著名であった道具を単に「名物」と称しており、その下に設定されたのが「中興名物」である。 - Wikipedia日英京都関連文書対訳コーパス

This Article "Soju-iki-shikijo" (a statutory law concerning a kind of investiture called "soju" that was first proposed by ministers and finally approved by the Emperor) was put here to specify documentary forms for bestowing court ranks lower than rokui (the Sixth Rank) but higher than hachii (the Eighth Rank) within the category of "nai-i." 例文帳に追加

奏授位記式条（八位（内位のみ）以上の六位以下の位記の書式） - Wikipedia日英京都関連文書対訳コーパス

The system automatically displays advertisements matching a category, a blog body text and a BBS at a lower part of the FLASH.例文帳に追加

多数の広告を広告主が設定したキーワード、カテゴリとブログ本文、ＦＬＡＳＨ下部のＢＢＳでマッチングした広告を自動で表示する。 - 特許庁

At this time, the deformation is so carried out that the existence of the road belonging to the category of lower priority does not affect the constraints.例文帳に追加

この時、優先度の低い区分の道路に対してはその道路の存在による制約を受けさせない。 - 特許庁

When an up key 31 or a down key 32 is pressed, a cursor 105 moves in the upper direction or the lower direction in a category field 101 displayed on a screen.例文帳に追加

上キー３１または下キー３２を押すと、カーソル１０５はカテゴリ欄１０１において画面の上方向または下方向に移動する。 - 特許庁

A CPU sets either the reference weighting ratio or the statistic weighting ratio for each category, as a category weighting ratio, according to whether the statistic weighting ratio ranges between the upper limit value and the lower limit value of the reference weighting ratio.例文帳に追加

ＣＰＵは、各カテゴリにおいて、基準重み付け比率の上限値から下限値の範囲に統計重み付け比率が入っている否かに応じて、基準重み付け比率又は統計重み付け比率のいずれかをカテゴリ重み付け比率として設定するようにした。 - 特許庁

The information changeover part 34 sequentially changes over information belonging to a category having lower display priority order in order wherein an information receiving unit 32 receives the information only until the information receiving unit 32 receives information belonging to a category having higher display priority order.例文帳に追加

情報切替部３４は、より表示優先順位の高いカテゴリに属する情報を情報受信部３２が受信するまでの期間に限って、より表示優先順位の低いカテゴリに属する情報を情報受信部３２が受信した順に逐次切り替える。 - 特許庁

A code amount generating section 103 selects a category including an object target rate, searches a threshold value between an upper limit Tn(x-1) and a lower limit Tn(x) of the category, selects a distortion gradient S at the end point of time of processing as the threshold value λ, and generates a code sequence by using the threshold value λ.例文帳に追加

符号量形成部１０３は、目的となるターゲットレートを持つカテゴリを選択し、そのカテゴリの上限値Ｔｎ（ｘ−１）と下限値Ｔｎ（ｘ）との間でしきい値探索を行い、処理終了時点でのＳがしきい値λとして選択され、当該しきい値λを用いて符号列を形成する。 - 特許庁

The notion of upper-class and lower-class among humans in this world is a topic likely to be found in a woman's essay. Anyone who thinks that falls in the lower-class category of humans.例文帳に追加

世の中には高級な人間と低級な人間が存在している、そんな考えが彼女のエッセイからはうかがえる。そのような考えは低級な人間の物だ。 - Tatoeba例文

In China, when people and characters of things were classified, first, they were divided into three categories, johin (higher-quality goods), chuhin (the middle grade goods) and gehin (lower-quality goods), and then, each category was further divided into three grades. 例文帳に追加

中国では、人物や物の性質を分類したが、まずはじめに、上品（じょうひん）・中品（ちゅうひん）・下品（げひん）の3つに大きく分け、これら一品ずつにまたそれぞれ上中下の三品があるとした。 - Wikipedia日英京都関連文書対訳コーパス

To provide a pair of tights of a new category for supporting right exercise of the lower half of the body of a wearer unlike spats having taping function and supporter function.例文帳に追加

テーピング機能やサポーター機能を有するスパッツとは異なり、着用者の下半身の正しい運動を支援する新規なカテゴリーのタイツを提供すること。 - 特許庁

When the number of retrieved contents is larger than a specific upper-limit number, the retrieval conditions are corrected by replacing a category with a lower one or deleting the keyword and retrieval is performed again according to the corrected retrieval conditions.例文帳に追加

また、索出件数が所定上限数よりも多いときは、カテゴリを下層のものに置き換えたりキーワードを削除したりすることにより検索条件を補正し、補正した検索条件に基づいて再検索を行う。 - 特許庁

Entries displayed in the three graphs can be selected optionally from respective entry lists, and categories about the right and left graphs in the lower stage can be selected optionally from the respective category lists.例文帳に追加

３つのグラフに表示させる項目は、それぞれ項目リストから任意に選択でき、下段左右のグラフについてのカテゴリも、それぞれカテゴリリストから任意に選択できる。 - 特許庁

Though business establishments with high production efficiencies, too, were forced to exit amid the dwindling market, the business establishments with some strength still remaining may have shifted their production overseas where labor cost is lower than Japan or switched to another industry category.例文帳に追加

市場が縮小する中で、生産効率の高い事業所も廃業を余儀なくされたが、余力のある事業所は日本よりも労働コストの低い海外への移転や、他業種への転換を行った可能性がある。 - 経済産業省

Column Fig. 3-2-2(4) shows the ratio of ordinary profit to sales by enterprise size. On average, the ratio is lower at small enterprises than at large enterprises, but looking only at the top 10% in each category, the ratio is higher at small enterprises. 例文帳に追加

コラム3-2-2図④は、企業規模別の売上高経常利益率を示したものである。平均的には、小規模企業の売上高経常利益率は、大企業より低いが、上位1 割をそれぞれ見ると、小規模企業は大企業を上回っている。 - 経済産業省

During listing and displaying the contents of a hierarchy of folders in which static image contents are stored, when a mixture of image file group and lower layer folder group to be laid right under the hierarchy of the folders exist, the image file group is virtually put together into an icon form and the lower layer folder group is listed and displayed in the same category together with representative icons.例文帳に追加

静止画コンテンツが格納されているフォルダ階層の内容をリスト表示させる際に、そのフォルダ階層直下に置かれる画像ファイル群と下層フォルダ群とが混在している場合、画像ファイル群を仮想的に一まとめにしてアイコン化し、下層フォルダ群をそれぞれ表すアイコンと共に同列的にリスト表示する。 - 特許庁

Article 4 (1) In cases where a bank holding company learns that the Consolidated Capital Adequacy Ratio of said bank holding company and its subsidiary, etc. decreased lower than the range of the Consolidated Capital Adequacy Ratio pertaining to the category of the table in paragraph (1) of the preceding Article under which said bank holding company and its subsidiary company, etc. used to fall and submits without delay to the Commissioner of the Financial Services Agency a plan found to be reasonable to improve said Consolidated Capital Adequacy Ratio certainly to exceed the scope of the Consolidated Capital adequacy ratio pertaining to the category of the same table to which said bank holding company and its subsidiary company, etc. correspond, an order with regard to said bank holding company in accordance with said category shall be an order listed in the category (except for exceptions from categories) in the same table pertaining to a Consolidated Capital Adequacy Ratio which is more than the Consolidated Capital Adequacy Ratio of said bank holding company and its subsidiary company, etc. and less than the Consolidated Capital Adequacy Ratio to be expected after implementation of said plan; provided, however, that in cases where said plan is found to be unreasonable, an order with regard to said bank holding company pertaining to the category of the same table to which said bank holding company and its subsidiary company, etc. correspond shall be as prescribed in the same paragraph. 例文帳に追加

第四条　銀行持株会社が、当該銀行持株会社及びその子会社等の連結自己資本比率が当該銀行持株会社及びその子会社等が従前に該当していた前条第一項の表の区分に係る連結自己資本比率の範囲を超えて低下したことを知った後、速やかに、その連結自己資本比率を当該銀行持株会社及びその子会社等が該当する同表の区分に係る連結自己資本比率の範囲を超えて確実に改善するための合理的と認められる計画を金融庁長官に提出した場合には、当該銀行持株会社について、当該区分に応じた命令は、当該銀行持株会社及びその子会社等の連結自己資本比率以上で当該計画の実施後に見込まれる当該銀行持株会社及びその子会社等の連結自己資本比率以下の連結自己資本比率に係る同表の区分（非対象区分を除く。）に掲げる命令とする。ただし、当該計画が合理的でないことが明らかになった場合には、当該銀行持株会社について、当該銀行持株会社及びその子会社等が該当する同表の区分に係る命令は、同項のとおりとする。 - 日本法令外国語訳データベースシステム

Article 53 (1) A rating pertaining to aircraft categories under Article 25 paragraph (1) of the Act and a rating pertaining to aircraft classes under paragraph (2) of the same Article shall be granted based on the aircraft used for the practical examination. In this case, the class of aircraft shall correspond to the category of aircraft listed in the upper column of the following table, and shall each be the class of aircraft listed in the lower column of the same table. 例文帳に追加

第五十三条　法第二十五条第一項の航空機の種類についての限定及び同条第二項の航空機の等級についての限定は、実地試験に使用される航空機により行う。この場合において、航空機の等級は、次の表の上欄に掲げる航空機の種類に応じ、それぞれ同表の下欄に掲げる等級とする。 - 日本法令外国語訳データベースシステム

A contents distributing terminal 100 retrieves contents for publication from a contents registration DB42 according to given retrieval contents, corrects the retrieval conditions by adding a category and a keyword when the number of retrieved contents is smaller than a specific lower-limit number, and performs retrieval again according to the corrected retrieval condition.例文帳に追加

コンテンツ配信端末１００は、与えられた検索条件に基づいてコンテンツ登録ＤＢ４２のなかから掲載用コンテンツを検索し、検索により索出した索出件数が所定下限数よりも少ないときは、カテゴリやキーワードを追加することにより検索条件を補正し、補正した検索条件に基づいて再検索を行う。 - 特許庁

According to Section 2.2.2. of the UN GHS classification, single-component gases belong to Category 1 when they are explosive (combustible) in a mixture of 13% or less by volume with air, or have an explosive (combustible) range of at least 12 percentage points, regardless of their lower explosion limit.例文帳に追加

国連GHS文書の2.2.2節に記載された分類基準は以下のように要約される。単体ガスについては、（a）空気との混合物に１３％以下で爆発範囲（燃焼範囲）がある場合、および（ｂ）爆発（燃焼）下限値に関係なく、空気中での爆発範囲（燃焼範囲）が１２％以上の幅を有する場合に区分１とする。 - 経済産業省

(2) In the case of the preceding paragraph, if the class of aircraft that is used in the practical examination is the class listed in the upper column of the following table, for the purpose of competence certification for an airline transport pilot, commercial pilot and private pilot and flight engineer qualification (only when the category of the class of aircraft for the rating is aeroplane or balloon), the class of aircraft for the rating shall be the class listed in the lower column of the following table. 例文帳に追加

２　前項の場合において、定期運送用操縦士、事業用操縦士及び自家用操縦士の資格並びに航空機関士の資格（限定をする航空機の種類が飛行機又は飛行船であるときに限る。）についての技能証明については、実地試験に使用される航空機の等級が次の表の上欄に掲げる等級であるときは、限定をする航空機の等級を同表の下欄に掲げる等級とする。 - 日本法令外国語訳データベースシステム

(2) When the license of a different category is to be granted to a person who has already been granted another license, matters pertaining to the previously granted license (excluding the matters pertaining to the lower qualifications than those of the license to be newly issued) shall be stated on the said new license and issued by replacing the previous license. 例文帳に追加

２　免許を現に受けている者に対し、当該免許の種類と異なる種類の免許を与えるときは、その異なる種類の免許に係る免許証にその者が現に受けている免許に係る事項（その者が現に受けている免許の中にその異なる種類の免許の下級の資格についての免許がある場合にあつては、当該下級の資格についての免許に係る事項を除く。）を記載して、その者が現に有する免許証と引換えに交付するものとする。 - 日本法令外国語訳データベースシステム

Article 2 (1) In cases where a bank learns that its Capital Adequacy Ratio (which means the Non-Consolidated Capital Adequacy Ratio as prescribed in paragraph (7) of the preceding Article or the Consolidated Capital Adequacy Ratio as prescribed in paragraph (8) of the same Article; hereinafter the same shall apply in this Article) decreased lower than the range of the Capital Adequacy ratio pertaining to the categories in the tables in paragraphs (1) and (2) of the preceding Article under which said bank or said bank and its subsidiary company, etc. used to fall and submits without delay to the Commissioner of the Financial Services Agency a plan found to be reasonable to improve the Capital Adequacy Ratio certainly to exceed the range of the Capital Adequacy Ratio pertaining to the category of these tables to which said bank or said bank and its subsidiary, etc. correspond, then, an order in accordance with said category with regard to said bank, shall be an order listed in the category (except for exceptions from categories) in these tables corresponding to which is more than the Capital Adequacy Ratio of said bank or said bank and its subsidiary company, etc. and less than the Capital Adequacy Ratio to be expected after implementation of said plan; provided, however, that in cases where said plan is found to be unreasonable, with regard to said bank, an order pertaining to the categories of these tables to which said bank or said bank and its subsidiary company, etc. correspond shall be prescribed in paragraphs (1) and (2) of the same Article. 例文帳に追加

第二条　銀行が、その自己資本比率（前条第七項に規定する単体自己資本比率又は同条第八項に規定する連結自己資本比率をいう。以下この条において同じ。）が当該銀行又は当該銀行及びその子会社等が従前に該当していた前条第一項又は第二項の表の区分に係る自己資本比率の範囲を超えて低下したことを知った後、速やかに、その自己資本比率を当該銀行又は当該銀行及びその子会社等が該当するこれらの表の区分に係る自己資本比率の範囲を超えて確実に改善するための合理的と認められる計画を金融庁長官に提出した場合には、当該銀行について、当該区分に応じた命令は、当該銀行又は当該銀行及びその子会社等の自己資本比率以上で当該計画の実施後に見込まれる当該銀行又は当該銀行及びその子会社等の自己資本比率以下の自己資本比率に係るこれらの表の区分（非対象区分を除く。）に掲げる命令とする。ただし、当該計画が合理的でないことが明らかになった場合には、当該銀行について、当該銀行又は当該銀行及びその子会社等が該当するこれらの表の区分に係る命令は、同条第一項又は第二項のとおりとする。 - 日本法令外国語訳データベースシステム

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), 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 October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. 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

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人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。）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、当該特殊関係株主等である居住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当該居住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

Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. 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) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人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。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as "issued shares, etc."), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation 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 a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）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法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）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。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人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又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

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

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム