「next year」に関連した英語例文の一覧と使い方(40ページ目) - Weblio英語例文検索

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (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 consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (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 paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人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連結法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別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に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 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

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)). 例文帳に追加

５　法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。 - 日本法令外国語訳データベースシステム

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant consolidated business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)). 例文帳に追加

５　法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（法第六十八条の八十九第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該連結事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。 - 日本法令外国語訳データベースシステム

Article 17 (1) An employer shall not, in cases where he or she may extend, pursuant to the main clause of paragraph 1 of Article 36 of the Labour Standards Act, a worker's working hours prescribed in the same paragraph (referred to as "Working Hours" hereinafter in this Article), extend Working Hours beyond a limit on overtime work (24 hours per month and 150 hours per year, the same shall apply in the next paragraph) when a worker who is taking care of a child before the time of commencement of elementary school and does not fall under any of the following items makes a request in order to take care of said child; provided, however, that this shall not apply to the case where said request would impede normal business operations: 例文帳に追加

第十七条　事業主は、労働基準法第三十六条第一項本文の規定により同項に規定する労働時間（以下この条において単に「労働時間」という。）を延長することができる場合において、小学校就学の始期に達するまでの子を養育する労働者であって次の各号のいずれにも該当しないものが当該子を養育するために請求したときは、制限時間（一月について二十四時間、一年について百五十時間をいう。次項において同じ。）を超えて労働時間を延長してはならない。ただし、事業の正常な運営を妨げる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 7 (1) A nuclear operator shall, pursuant to the provisions of an ordinance of the competent ministry, prepare a nuclear operator emergency action plan with regard to its measures to prevent nuclear emergency, emergency response measures, and measures for restoration from nuclear emergency and other duties that are necessary for preventing the occurrence and progression (expansion) of a nuclear disaster and for promoting nuclear disaster recovery efforts, with respect to each of its nuclear sites, and review its nuclear operator emergency action plan every year and revise it if revision is found to be necessary. In this case, said nuclear operator emergency action plan shall not conflict with either any regional disaster prevention plan prescribed in Article 2, item (x) of the Basic Act on Disaster Control Measures or any disaster prevention plan for petroleum industrial complexes and other petroleum facilities prescribed in Article 31, paragraph 1 of the Act on the Prevention of Disasters in Petroleum Industrial Complexes and Other Petroleum Facilities (referred to as a "regional disaster prevention plan, etc." in the next paragraph). 例文帳に追加

第七条　原子力事業者は、その原子力事業所ごとに、主務省令で定めるところにより、当該原子力事業所における原子力災害予防対策、緊急事態応急対策及び原子力災害事後対策その他の原子力災害の発生及び拡大を防止し、並びに原子力災害の復旧を図るために必要な業務に関し、原子力事業者防災業務計画を作成し、及び毎年原子力事業者防災業務計画に検討を加え、必要があると認めるときは、これを修正しなければならない。この場合において、当該原子力事業者防災業務計画は、災害対策基本法第二条第十号に規定する地域防災計画及び石油コンビナート等災害防止法第三十一条第一項に規定する石油コンビナート等防災計画（次項において「地域防災計画等」という。）に抵触するものであってはならない。 - 日本法令外国語訳データベースシステム

Article 56-2-10 (1) A Registered Confirmation Agency shall, within three months after the end of each business year, prepare a fixed asset register, balance sheet and profit and loss statement; or an income and expenditure statement, and business report (referred to as the "Financial Statement etc." in the next paragraph and Article 63 paragraph (1) including the electromagnetic record if the electromagnetic record (a record made by electronic form, magnetic form or any other form not recognizable to human perception and used in information processing by computers; hereinafter the same applies) is produced in lieu of paper documents). These documents shall be submitted to the Minister of Land, Infrastructure, Transport and Tourism and retained at their office for the duration of 5 years. 例文帳に追加

第五十六条の二の十　登録確認機関は、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、磁気的方式その他人の知覚によっ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。次項及び第六十三条第一項において「財務諸表等」という。）を作成し、国土交通大臣に提出するとともに、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

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 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income). 例文帳に追加

第二十五条の二十　法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

Article 39-15 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said amount of income from the amount listed in item (ii) pertaining to the said amount of income): 例文帳に追加

第三十九条の十五　法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

Article 39-115 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 68-90(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said income from the amount listed in item (ii) pertaining to the said income): 例文帳に追加

第三十九条の百十五　法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。 - 日本法令外国語訳データベースシステム

Article 37 (1) A Domestic Registered Conformity Assessment Bodies shall prepare an inventory of property, a balance sheet, and a profit and loss statement or income and expenditures account statement, as well as an operating statement (including electromagnetic records in the case where such documents are prepared in the form of electromagnetic records (records prepared by electronic means, magnetic means or any other means that cannot be recognized by human perception, which are used for information processing by computer; hereinafter the same shall apply in this Article), or in the case where electromagnetic records are prepared in place of records in paper form; hereinafter referred to as "Financial Statements, etc." in the next paragraph and Article 60, item (ii)) within three months from the end of each business year, and shall keep them in its place of business for five years. 例文帳に追加

第三十七条　国内登録検査機関は、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（これらのものが電磁的記録（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。）で作成され、又はその作成に代えて電磁的記録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。次項及び第六十条第二号において「財務諸表等」という。）を作成し、五年間事業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

Article 34-14 (1) The publication of names of new chemical substances pursuant to the provision of paragraph (3) of Article 57-3 of the Act shall be made within a year after the receipt of the notification pursuant to the provision of paragraph (1) of the same Article or after the confirmation set forth in item (ii) of the same paragraph (or in the case that the application pursuant to the provision of paragraph (1) of Article 36 of the Patent Act (Act No. 121 of 1959) in regard to the said new chemical substances has been submitted, soon after the publication of application pursuant to the provision of paragraph (1) of Article 64 of the same Act or soon after the publication of patent application pursuant to the provision of paragraph (3) of Article 66 of the same Act has been made), as provided for by the next paragraph. 例文帳に追加

第三十四条の十四　法第五十七条の三第三項の規定による新規化学物質の名称の公表は、同条第一項の規定による届出の受理又は同項第二号の確認をした後一年以内に（当該新規化学物質に関して特許法（昭和三十四年法律第百二十一号）第三十六条第一項の規定による願書の提出がなされている場合にあつては、同法第六十四条第一項の規定による出願公開又は同法第六十六条第三項の規定による特許公報への掲載がなされた後速やかに）、次項に定めるところにより行うものとする。 - 日本法令外国語訳データベースシステム

(i) The medical examination conducted, for a person who has not diagnosed as requiring continuous medical observation (meaning a person who was not diagnosed as having traces of a cured past disease which is considered to be tuberculosis from the results of the thoracic x-ray examination, and a person who was not diagnosed as being apt to be affected by tuberculosis by the physician in charge; the same shall apply in the next item) from the result of the medical examination conducted pursuant to the provision of the preceding Article or preceding paragraph in fiscal year (meaning the 12 months from April 1 through March 31; hereinafter the same shall apply in this paragraph and Articles 44-2 and 46) in which the person reached the ages of 16, in fiscal years in which the person reaches the ages of 17 and 18 respectively by the employer who conducted the said medical examination. 例文帳に追加

一　満十六歳に達する日の属する年度（四月一日から翌年三月三十一日までをいう。以下この項、第四十四条の二及び第四十六条において同じ。）に前条又は前項の規定により行われた健康診断の際要観察者（胸部エックス線検査によつて結核によるものと考えられる治癒所見の発見された者及び担当の医師が結核の発病のおそれがあると認めた者をいう。次号において同じ。）とされなかつた者に対してその者が満十七歳に達する日の属する年度及び満十八歳に達する日の属する年度に当該健康診断を行つた事業者が行う健康診断 - 日本法令外国語訳データベースシステム

The next year he obtained teaching support from former professors of Kyoto Imperial University, Yorozu ODA, Hisoka INOUE, Santaro OKAMATSU, as well as Yui Nishida (executive director of the Asahi Seimei Company), Atsushi HASHIMOTO (the first president of Daido Seimei Insurance Company), Yoshinao YAMASHITA (member of the Kyoto Metropolitan Assembly), Kashiichiro KAWARABAYASHI (executive director of Toyo Rayon (Toray)), Kametaro HAMURO (general manager of Keishin Densha) had supported in terms of management for the establishment of the school. Other important people from the realm of Kyoto financial affairs lent their assistance to the school's establishment, including Jinzaburo NAIKI, Koutetsu HAMAOKA, Gentaro TANAKA, Eisuke NAKAMURA, Kikutaro AMEMORI, Bunpei TAKAGI, Yoshio KAWARABAYASHI), and with the help of these people he established the office of Kyoto Hosei School in a corner of the Asahi Seimei Insurance Company. 例文帳に追加

翌年、教学面での協力を京都帝国大学教授だった織田萬、井上密、岡松参太郎らから得るとともに、学校設立事務については、西田由（朝日生命株式会社専務取締役）、橋本篤（大同生命保険株式会社初代支配人）、山下好直（京都府議会議員）、河原林樫一郎（東洋レーヨン常務取締役）、羽室亀太郎（京津電車支配人）らの協力を得て、また設立賛助員として京都政財界の大物（内貴仁三郎、浜岡光哲、田中源太郎、中村栄助、雨森菊太郎、高木文平、河原林義男）の力を借り、京都法政学校設立事務所を朝日生命保険株式会社の一角に設置した。 - Wikipedia日英京都関連文書対訳コーパス

The next year, he set up a preparatory office for to establish Kyoto Hosei School within the building of Asahi Life Insurance Company, and received cooperation in educational affairs from ex-professors at Kyoto Imperial University, Yorozu ODA, Hisoka INOUE, and Santaro OKAMATSU among others, cooperation in office procedure to establish the school from Yoshi NISHIDA (Senior managing director, Asahi Life Insurance Company), Atsushi Hashimoto (Directing manager, Daido Life Insurance Company), Yoshinao YAMASHITA (Member of Kyoto Prefectural Assembly), Kashiichiro KAWARABAYASHI (Executive director, Toyo Rayon Co., Ltd.), and Kametaro HAMURO (Directing manager, Keishin Densha (Keishin Electric Tramway), among others, and also received support from prominent figures in the Kyoto business circle (Ninsaburo UCHINUKI, Kotetsu HAMAOKA, Gentaro TANAKA, Eisuke NAKAMURA, Kikutaro AMEMORI, Bunpei TAKAGI, and Yoshio KAWARABAYASHI) as patronage members. 例文帳に追加

翌年、教学面での協力を京都帝国大学教授だった織田萬、井上密、岡松参太郎らから得るとともに、学校設立事務については、西田由（朝日生命株式会社専務取締役）、橋本篤（大同生命保険株式会社初代支配人）、山下好直（京都府議会議員）、河原林樫一郎（東洋レーヨン常務取締役）、羽室亀太郎（京津電車支配人）らの協力を得て、また設立賛助員として京都政財界の大物（内貴仁三郎、浜岡光哲、田中源太郎、中村栄助、雨森菊太郎、高木文平、河原林義男）の力を借り、京都法政学校設立事務所を朝日生命保険株式会社の一角に設置した。 - Wikipedia日英京都関連文書対訳コーパス

As you know, the balance of loans provided to SMEs has been declining since September last year. The FSA's analysis of the situation as of June showed that the decline stemmed from the weak corporate earnings due to the high prices of crude oil and raw materials and sales-related problems, rather than a change in financial institutions' lending stance. As we must check the most recent situation in order to provide our assessment as of August, we have conducted a questionnaire survey through the Local Finance Bureaus and dispatched senior FSA officials to various regions to hold hearings with financial institutions and also listen to the voices of local SMEs, including the smallest companies -- I have directly issued an instruction in this regard. Probably, we will be able to get a rough picture by early next week. 例文帳に追加

ご案内のとおり、昨年の9月から中小企業向け貸出残高はマイナスという状況でありまして、6月時点でその要因等を分析すると、金融機関の貸出態度の変更によるよりもむしろ原油・原材料高等で企業の業績の不振、営業面の問題が指摘されていますが、さらにこれが8月にどうなっているかについては直近の状況を確認しないといけないので、地方財務局を通じたアンケート、更には金融庁の幹部が各地域に行きまして、金融機関だけでなく、地域の中小企業、さらに申しあげますと零細企業の声を聞くように私が直接指示していまして、おそらく来週早々ぐらいにはある程度の感触をつかめると思います。 - 金融庁

If I may elaborate a little more, the percentage of loans that a bank is allowed to make relative to the total amount of deposits is also called LDR in Japan. Currently, domestic banks in China are actually required to maintain this ratio at or below 75 percent but foreign banks are exempted from this requirement until, I believe, next year. Currently, a total of approximately 26,000 Japanese companies are operating in China. As all of you know, those Japanese companies that entered the Chinese market each do business with Japanese banks, many of which have in turn set up branches in China but have difficulty attracting deposits in China in the same way that Chinese banks do. 例文帳に追加

これは少し説明を申し上げますと、預金額の何％を貸し出ししていいかということを日本でも預貸率と申しますけれども、今、中国の国内銀行は実は75％（以下）でございまして、外国の銀行につきましては、今はたしか来年までだと思いますが例外を設けていただいています。日本と中国とは、日本の企業が約2万6,000社ですね、中国に今進出いたしておりますが、皆様方ご存じのように、日本から進出した企業が日本との銀行との取引がそれぞれあるわけでございますし、日本の銀行も中国にいろいろな支店を開設いたしておりますが、やはり日本の銀行ですから、中国において中国の銀行と同じように、なかなか預金が集まらないのですね、ご存じのように。 - 金融庁

As you pointed out now, the government’s fiscal condition is difficult. I understand that the Compulsory Automobile Liability Insurance Council will deliberate the level of the compulsory automobile liability insurance premium rate on Friday, January 14, based on the results of examination by the Non-Life Insurance Rating Organization of Japan. Therefore, although I am aware of media reports about compulsory automobile liability insurance, nothing has so far been determined with regard to the compulsory automobile liability insurance premium rate for the next fiscal year. As for the ratio of insurance payments to compulsory automobile liability insurance premium revenue, 139 yen is paid for each 100 yen in revenue. 例文帳に追加

今ご指摘のとおり国の財政そのものが厳しいわけでございますけれども、自賠責保険というのは、確か私の聞いているところによりますと、自賠責保険料の水準につきましては、損害保険料率算出機構の検証結果を踏まえて、今月14日金曜日でございますが、自賠責保険審議会において審議されるものと承知しております。したがって、自賠責保険に関する報道があったことは承知しておりますが、来年度の自賠責保険の保険料については現時点では白紙でございます。（自賠責保険の収入保険料と支払保険金の対比では）100円の収入に対して、139円ぐらい支払っているわけです。 - 金融庁

Regarding my duties as the Minister for Financial Services, the basic missions of the Financial Services Agency (FSA) are to ensure the stability of the financial system, protect users, improve the convenience of users, and establish a fair and transparent market. However, the facilitation of financing, regarding which I received an instruction from the Prime Minister today, is also important. As the global recession has continued since the Lehman shock, which occurred three years ago, Mr. Kamei, my predecessor as the Minister for Financial Services, put into force the SME Financing Facilitation Act (Act concerning Temporary Measures to Facilitate Financing for SMEs, etc.). After holding hearings with four associations of small and medium-size enterprises (SMEs) and regional financial institutions in various places across Japan, including Tokyo, Osaka, Nagoya, Fukuoka, Kitakyushu and Sendai, I concluded that it would be the right decision to extend this act for one year as the head of the administrative agency in charge of financial affairs. We will submit a relevant bill to the next ordinary session of the Diet and do all we can to have it enacted at an early date. 例文帳に追加

まず郵政改革に関しましては、小泉構造改革により脆弱となった郵政を再生させるために、私も何度も申しますけれども、10年に3回ほど経営形態が変わりまして、10年前に260兆円あった郵便貯金が90兆円減少しまして、今170兆円になっております。１ヶ月（間）に１兆円郵便貯金が流出した月もございます。それから、簡易保険も全盛期で8,500万件ありましたが、4,000万件減って、今、大体4,500万件簡易保険の口数がございます。それから、12年前に、私が郵政大臣をさせていただいたときは、手紙、はがき、これは大体250億通あったのです。これが電子メールの進歩もあり、50億通減っておりまして、大体今年では200億通ぐらいに減少いたしております。 - 金融庁

It is regrettable that, before this Annual Meetings, we could not agree on a concrete package for the second round quota reform, but it is important to overcome our existing differences to advance the discussions in a constructive manner. Based on last year’s Resolution of the Board of Governors, Japan continues to participate pro-actively in the ongoing discussions to complete the quota and voice reform by the Spring Meetings of 2008, and no later than the next Annual Meetings.New ways of thinking give rise to the redefinition of core competencies and priorities.The income of the IMF, which relies on interest generated by lending, is decreasing against the background of the stabilization of the global financial markets and the reduction in the number of countries borrowing from the IMF.As a consequence, the IMF has been in the red since FY 2007, and its deficits are forecast to expand rapidly.In this critical situation, the Fund’s measures to increase income are currently being examined, based on the recommendations by the Crockett committee. 例文帳に追加

今回の総会までに、第二段階の具体的内容の合意ができなかったのは残念ですが、個々の国々の利害を乗り越え、建設的精神によって議論を進めることが重要です。昨年の総務会決議に従い、来年春、遅くとも秋までに最終決着すべく、我が国は引き続き積極的に議論に参画してまいります。新しい発想は、また、IMFの中核的機能や優先分野の再定義にもつながります。ここ数年の国際金融市場の安定と借入国の減少等を背景として、借入国からの金利収入に依存するIMFの歳入は減少しています。その結果、IMFの収支は2007年度以来赤字となっており、今後とも財政赤字は一層拡大するものと見込まれています。こうした中、IMFでは、有識者委員会の報告書を受けて、歳入増強措置についての検討を進めているところです。 - 財務省

Where a trademark has been removed from the Register for failure to pay the fee for renewal, it shall nevertheless, for the purpose of any application for the registration of another trademark during 1(one) year next after the date of the removal, be deemed to be a trademark already on the Register, unless the Tribunal is satisfied- (a) that there has been no bona fide trade use of the trademark which has been removed during the 2(two) years immediately preceding its removal; and (b) that no deception or confusion would be likely to arise from the use of the trademark which is the subject of the application for registration by reason of any previous use of the trademark which has been removed. 例文帳に追加

商標が更新手数料不納のため登録簿から抹消された場合、当該抹消にもかかわらず、抹消の日から1年間、他の商標の登録に係る出願の目的においては、抹消された当該商標は登録簿に記載あるものとみなされる。ただし、審判機関が次に掲げる各号に該当すると判断する場合を除く。(a)当該商標が抹消される直前2年の間に、当該商標の誠実かつ真正な商業的使用がなかったとき。(b)抹消された商標のいかなる従前の使用によっても、登録出願に係る商標の使用により何ら誤認又は混同が生じるおそれがないとき。 - 特許庁

The day-care services provided in Sweden are classified into four types: (1) Preschool for children between ages one and six and before reaching the age to attend school. It is equivalent to nursery schools in Japan, with full-day service available. (2) Preschool class for six-year old children. They are established inside elementary school buildings so that these children learn how to live in a group before starting to attend schools, and half-day services are available. (3) After-school center or leisure-time center for children between ages six and twelve. They are established next to elementary schools and may be used before and after school hours, as well as on holidays. (4) Family daycare for both age groups (children between ages one and twelve). An individual certified as a day-care personnel looks after a small number of children at his or her own home.例文帳に追加

スウェーデンの保育サービスは、①保育所（preschool：1～6歳の就学前児童を対象としており、日本の保育所に相当する。全日利用可。）、②就学前学級（preschool class：6歳児を対象としており、小学校の中に置かれ就学前に集団生活を学ぶことを目的にしている。半日利用可。）、③学童保育所（after-school center又はleisure-time center：6～12歳の学童を対象としており、始業前、放課後、休日に利用でき、小学校に併設されている。）、④家庭保育所（family daycare：両者（1～12歳児）を対象としており、一定の資格を有する保育担当者が自分の家で数人の児童を保育するもの。）の４種類に分類されている。 - 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

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出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

(7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the corporation in each business year or copies of such books and documents (in the case where the corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution: 例文帳に追加

７　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人にその各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存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。）の作成又は保存がされている場合における当該電磁的記録を含む。次項、第九項及び第十二項第二号において同じ。）又はその写しの提示又は提出を求めた場合において、当該法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２４　当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

(i) Revised provisions which add one paragraph next to paragraph (3) of Article 15 (limited to the parts relating to overall control for measures in each item of paragraph (1) of Article 25-2), revised provisions which add one article after Article 25 (limited to the parts relating to paragraph (1) of Article 25-2), revised provisions of Article 26, revised provisions of paragraph (1) of Article 27 and paragraph (1) of Article 28, revised provisions which add one article after Article 30 (limited to the parts relating to paragraph (1) to paragraph (4) inclusive of Article 30-2), revised provisions of Article 32, revised provisions of Article 36, revised provisions of Article 88 (limited to the parts relating to paragraph (5) of the revised Article 88), revised provisions of paragraph (1) of Article 98, revised provisions of item of Article 119, revised provisions of item (i) of Article 120, (limited to amendment of "paragraph (1) or 3 of Article 15" reading as "paragraph (1), (3) or (4) of Article 15" (concerning paragraph (4) of Article 15, limited to the parts relating to overall control for measures in each item of paragraph (1) of Article 25-2), amendment of "paragraph (1) to paragraph (3) inclusive of Article 32" reading as "paragraph (1) to paragraph (4) inclusive of Article 32", amendment of "Article 101" reading as "to paragraph (5) inclusive, Article 101" (limited to the parts relating to paragraph (5) of revised Article 88), provisions of paragraph (1) of the next article, and provisions of paragraph (3) of Article 3 of Supplementary Provisions.) The date to be fixed by Cabinet Order within the scope not exceeding one year from the date of promulgation. 例文帳に追加

一　第十五条第三項の次に一項を加える改正規定（第二十五条の二第一項各号の措置の統括管理に係る部分に限る。）、第二十五条の次に一条を加える改正規定（第二十五条の二第一項に係る部分に限る。）、第二十六条の改正規定、第二十七条第一項及び第二十八条第一項の改正規定、第三十条の次に一条を加える改正規定（第三十条の二第一項から第四項までに係る部分に限る。）、第三十二条の改正規定、第三十六条の改正規定、第八十八条の改正規定（改正後の同条第五項に係る部分に限る。）、第九十八条第一項の改正規定、第百十九条第一号の改正規定、第百二十条第一号の改正規定（「第十五条第一項若しくは第三項」を「第十五条第一項、第三項若しくは第四項」に改める部分（第十五条第四項については、第二十五条の二第一項各号の措置の統括管理に係る部分に限る。）、「第三十二条第一項から第三項まで」を「第三十二条第一項から第四項まで」に改める部分及び「、第百一条」を「から第五項まで、第百一条」に改める部分（改正後の第八十八条第五項に係る部分に限る。）に限る。）、次条第一項の規定並びに附則第三条第三項の規定　公布の日から起算して一年を超えない範囲内において政令で定める日＜昭五五政令第二九六号により昭和五六年六月一日＞ - 日本法令外国語訳データベースシステム

Article 11 (1) The alien shall apply to the mayor or the head of the city, town or village where he/she resides, within 30 days of the fifth anniversary (in the case of the alien being a permanent resident or a special permanent resident on the day on which the initial or other registration was made, it shall be the seventh anniversary) of the alien's birthday (where his/her birthday falls on February 29, it shall be deemed as February 28) commencing from the year in which the registration under Article 4, paragraph (1) (in cases where the confirmation was made under Article 6, paragraph (3), Article 6-2, paragraph (4), or Article 7, paragraph (3), based on the application under this paragraph or the next paragraph, (in paragraph (3), this confirmation is referred to as "the latest confirmation") is to mean the day on which the latest confirmation was made. In this paragraph, this day is referred to as "the day on which the initial or other registration was made), by submitting the documents and photographs specified in the following items, for confirmation of whether the entries in the registration card correspond to the actual facts. However, this shall not apply to any alien who was less than sixteen years of age on the day when the application under Article 3, paragraph (1) was made (in cases where the alien ever made an application under Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), or Article 7, paragraph (1), on the day on which such application was made): 例文帳に追加

第十一条　外国人は、第四条第一項の登録を受けた日（第六条第三項、第六条の二第四項若しくは第七条第三項の確認又はこの項若しくは次項の申請に基づく確認（第三項において「登録後の確認」という。）を受けた場合には、最後に確認を受けた日。この項において「登録等を受けた日」という。）の後の当該外国人の五回目（登録等を受けた日に当該外国人が永住者又は特別永住者であるときは、七回目）の誕生日（当該外国人の誕生日が二月二十九日であるときは、当該外国人の誕生日は二月二十八日であるものとみなす。）から三十日以内に、その居住地の市町村の長に対し、次に掲げる書類及び写真を提出して、登録原票の記載が事実に合つているかどうかの確認を申請しなければならない。ただし、第三条第一項の申請をした日（第六条第一項、第六条の二第一項若しくは第二項又は第七条第一項の申請をしたことがある者であるときは、その申請をした日）において十六歳未満であつた者については、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

Regarding my duties as the Minister for Financial Services, the basic missions of the Financial Services Agency (FSA) are to ensure the stability of the financial system, protect users, improve the convenience of users, and establish a fair and transparent market. However, the facilitation of financing, regarding which I received an instruction from the Prime Minister today, is also important. As the global recession has continued since the Lehman shock, which occurred three years ago, Mr. Kamei, my predecessor as the Minister for Financial Services, put into force the SME Financing Facilitation Act (Act concerning Temporary Measures to Facilitate Financing for SMEs, etc.). After holding hearings with four associations of small and medium-size enterprises (SMEs) and regional financial institutions in various places across Japan, including Tokyo, Osaka, Nagoya, Fukuoka, Kitakyushu and Sendai, I concluded that it would be the right decision to extend this act for one year as the head of the administrative agency in charge of financial affairs. We will submit a relevant bill to the next ordinary session of the Diet and do all we can to have it enacted at an early date. 例文帳に追加

また、金融（担当）大臣としてでございますが、金融庁の任務としては金融システムの安定、それから利用者の保護、それから利用者利便の向上、それから公正・透明で活力あるマーケットの確立ということが、金融庁の大前提でございますが、今日、総理大臣から頂きました金融の円滑化ということもございまして、３年前のリーマン・ショック以来、大変世界的に不況でございまして、そういった中で中小企業金融円滑化法を亀井前大臣が作られたわけでございますけれども、これを先般皆様方にも発表させていただきましたように、1年間延長するということを、東京、大阪、名古屋、福岡、北九州、仙台と、色々な日本の地域に行って中小企業4団体あるは地域の金融機関から色々ヒアリングをさせていただいて、確かに金融の規律ということも一面にはありますけれども、今の状況において政策というのは、太陽があれば月があり、光があれば陰があるということを私は何回か申し上げましたように、やはり1年間延長することが、今の金融の行政（機関）の長としては、正しい決断だと思って判断させていただいたわけでございまして、次期通常国会に提出し、その早期成立に全力を挙げたいというふうに思っております。 - 金融庁

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 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出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

Just now, I heard from my staff that the Yen has risen to the dollar up to 85.50 yen. At today’s informal meeting of cabinet ministers -- although we are supposed to refrain from talking about what is discussed at the meeting -- regarding this rapid rise of the yen, I told the Minister of Finance (Mr. Fujii) that we should consider how Japan should deal with the excessively volatile exchange rate movements, or I should say the rapid decline of the dollar, and we should also urge the United States and the international community to take action to deal with it. I also suggested to Deputy Prime Minister Kan, who is responsible for economic and fiscal policies, that the government should flexibly take economic and fiscal policy measures at a time when a trend like the yen’s rise is rapidly progressing. Regarding the compilation of the supplementary budget and the budget for the next fiscal year, I said that although it is important to implement the election manifesto, the government should take appropriate measures with regard to the (ailing) domestic economy 例文帳に追加

私のほうから、今も、ちょっと事務方から連絡が入ったのですけれども、為替レートが、また今、85円50銭まで下がっているということなのですが、今日の閣僚懇で、まあ「閣僚懇の中身は言うな」ということらしいのですけれども、そうとばかりは言っていれないので申し上げるけれども、こうした急激な円高が起きているということについて、Ｇ20や国際会議が何度も開かれている中で、こうして為替レートが急速に、乱高下というよりも、一つのドル安というようなトレンドが急速に進んでいるという、そうした状況に対して、我が国自身がこれにどう対応するか、ということとあわせて、アメリカや国際社会に対してこれの対応を求めるべきではないか、ということを、私は、（藤井）財務大臣にもお話をいたしまして、また、菅副総理に対しても、経済財政政策の責任者なので、「こうした一つの、もう円高のトレンドというような状況が非常に急激な形で進んでいるときに、それに対しての経済財政運営、やはり、これは機動的にやっていくべきなので、そういうことに対して、この政権はきちんとやっていく必要があるんじゃないの」と、補正予算、来年度予算編成についても、「マニフェストを実現するということも大事だけれども、そうした国内の経済にきちんと対応していくという、そういうことをやるべきではないですか」ということを、私は、申し上げました - 金融庁