「next--or」に関連した英語例文の一覧と使い方(70ページ目) - Weblio英語例文検索

This concerns the issue of whether you can expect ordinary investors to have accurate knowledge regarding such products. It also concerns how sales activity is conducted, so we are considering all these issues. This is a complicated field. Some derivatives are like creating something from nothing. To put it simply, it is like, if I may say so, gambling. This has nothing to do with trading actual goods. In a betting game that used to be popular, we placed a bet as to whether the serial number of the next train would be an odd or even number. This is somewhat like that game, and transactions could be made without any relation to the real economy. If the parties involved in such transactions alone are to be affected, it may not be so problematic. However, as the scale of transactions has grown, the entire economy could be affected if the deals implode. So, we cannot just say, “We don't care if you suffer losses, as you have done the OTC(over-the-counter) deal with each side understanding the risk.” Therefore, we are considering all these issues. 例文帳に追加

だから、いろいろ、これは一般投資家が、その商品にとって正確な知識を持ち得るかどうかというようなことも一つあるでしょうね。そういうことを含めての営業のやり方もあるだろうし、だから、全般について、今、検討しているところなので。だから、この世界は難しいのですよ。「虚」が「虚」を生んでいるような世界があるでしょう。簡単に言うと、言葉は悪いですけど、博打場みたいなところがありますね。実態的な取引と関係ない形で、こんなことを言ったらおかしいけれども、昔、電車が来たら、次に来るのが奇数番号か偶数かということで賭けていたでしょう。それと似たような、実態とは縁のない形での取引がされる危険性があるし、いろいろな、そういう物事を捕まえてはやる。これは、お互いだけだったら何ということはないかもしれない。それでも、やはり取引がでかくなってしまった場合、それが破裂してしまった場合は、経済全体に影響が起きる場合があるので、「相対取引で、お互い納得づくで勝手に商品を取引していたので、損しようが関係ない」といってしまえない面もあるわけでしょう。だから、そういうことを含めて、今、検討しているという最中です。 - 金融庁

Having gone off on a tangent a bit, let's get back: This is a temporary measure, legislation that expires at the end of March 2011 to cover the calendar year end and the fiscal year end twice when there is greater demand for funds among SMEs. As to whether or not we will postpone the expiration of the Act, we will take all factors into consideration, such as the improvement status of the Japanese economy and cash flows of SMEs and the prospects for next fiscal year onwards, and the progress made in financial institutions' financial facilitation efforts, conduct interviews with various parties as just pointed out, and conduct studies by taking into account the possibility of the postponement of its expiration, as I stated previously. As the yen is strong at the moment, the situation is extremely tough especially for SMEs. As I stated earlier, the SME Financing Facilitation Act was created based on projections that the economy should recover substantially in about two years, so with this in mind, we will conduct studies while considering the postponement of its expiration as a possibility. 例文帳に追加

少し話が横にいきましたけれども、これは臨時の措置でございまして、私は何度も申しましたように、中小企業等の資金需要が高まる年末、年度末の2回ずつ含めることができるように、来年3月末までの時限法としているところでございますが、同法の期間を延長するかどうかについては、今後、我が国経済及び中小企業との資金繰りの改善状況や来年度以降の見通し、金融機関の金融円滑化に向けた取り組みの進捗状況などを総合的に勘案し、色々なところからヒアリング、今お話がございました、ご指摘があったようにさせていただきまして、延長を視野に入れつつ、今後検討していきたいと、この前の答弁どおりでございます。今、円高でございまして、非常に中小企業は特に厳しいわけでございますから、先般も申し上げましたように、大体2年ぐらい経ったら経済が結構回復するのではないかという予測のもとで、中小企業金融円滑化法案をつくらせていただきましたが、そういったことも視野に入れつつ、延長を視野に入れつつ、今後検討してまいりたいというふうに思っています。 - 金融庁

The method specified by an ordinance of the competent ministry set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis by replacing the terms pursuant to Article 131-6 of the Act shall be the method deemed to be the higher of the following amounts as the price of Securities prescribed in the same item: (i) the final price on the market where said Securities are traded on the day when the value set forth in Article 199, paragraph 1, item 3 of the Company Act was determined (hereinafter referred to as the "Value Determination Day" in this Article) (in the case where there are no buying and selling transactions on the Value Determination Day or the Value Determination Day falls on a holiday of said market, the first concluded price of the next buying and selling transactions); (ii) when said Securities are subject to TOB, etc. (which means TOB, etc.prescribed in Article 2, paragraph 3, item 15 of the Ordinance for Enforcement of the Company Act; hereinafter the same shall apply in this item) as on the Value Determination Day, the price of said Securities at the time of drawing up a contract pertaining to said TOB, etc. as on said Value Determination Day. 例文帳に追加

法第百三十一条の六において読み替えて準用する会社法第二百七条第九項第三号に規定 する主務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。 一会社法第百九十九条第一項第三号の価額を定めた日（以下この条において「価額 決定日」という。）における当該有価証券を取引する市場における最終の価格（当該 価額決定日に売買取引がない場合又は当該価額決定日が当該市場の休業日に当たる場 合にあっては、その後最初になされた売買取引の成立価格）二価額決定日において当該有価証券が公開買付け等（会社法施行規則第二条第三項第 十五号 に規定する公開買付け等をいう。以下この号において同じ。）の対象であると きは、当該価額決定日における当該公開買付け等に係る契約における当該有価証券の 価格 - 経済産業省

(2) Concerning the patent fee, registration fee or other charge to be paid with respect to Patent Rights, etc. or the Rights to Receive Patent, etc. or the Patent Rights, etc. obtained based on the Right to Receive Patent, etc., these rights being owned by a Research and Development Incorporated Administrative Agency (hereinafter referred to simply as "Research and Development Incorporated Administrative Agency") and pertaining to research results related to technologies of said Research and Development Incorporated Administrative Agency and having been assigned, prior to the date of partial enforcement, to a person who has received an accreditation pursuant to paragraph 1 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act (limited to persons who conduct the operation of transferring research results related to technologies of Research and Development Incorporated Administrative Agencies prescribed in the same paragraph to private business operators who intend to utilize these research results; in the next paragraph referred to as "Research and Development Incorporated Administrative Agency-Related Certified Business Operators "), the provisions of paragraph 2 and paragraph 3 in the same Article, the provisions of paragraph 4, paragraph 6 and paragraph 8 of Article 12 in the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 2 of same Article, the provisions of paragraph 10 of Article 12 of the Old Universities, etc. Technology Transfer Promotion Act that apply mutatis mutandis to paragraph 3 of Article 13 of the Old Universities, etc. Technology Transfer Promotion Act, and paragraph 4, paragraph 6 and paragraph 8 of the same Article that apply mutatis mutandis to same paragraph shall remain in effect, even after the partial effective date. 例文帳に追加

２　旧大学等技術移転促進法第十三条第一項の認定を受けた者（同項に規定する試験研究独立行政法人（以下単に「試験研究独立行政法人」という。）における技術に関する研究成果についてその活用を行おうとする民間事業者に対し移転する事業を行う者に限る。次項において「試験研究独立行政法人関係認定事業者」という。）が一部施行日前に譲渡を受けた試験研究独立行政法人における技術に関する研究成果に係る当該試験研究独立行政法人が保有する特許権等若しくは特許を受ける権利等又はその特許を受ける権利等に基づいて取得した特許権等について納付すべき特許料若しくは登録料又は手数料については、同条第二項及び第三項の規定、同条第二項において準用する旧大学等技術移転促進法第十二条第四項、第六項及び第八項の規定並びに旧大学等技術移転促進法第十三条第三項において準用する旧大学等技術移転促進法第十二条第十項並びに同項において準用する同条第四項、第六項及び第八項の規定は、一部施行日後においても、なおその効力を有する。 - 日本法令外国語訳データベースシステム

Article 73 (1) The owner of a Vehicle (except for those prescribed in Paragraph 3; the same shall apply hereinafter in this paragraph and the next paragraph) shall deposit with the Deposit Management Entity as a Recycling, etc. a deposit in an amount equivalent to the Recycling, etc. Fee for said Vehicle (the fee indicated in the middle column of the following Table made public pursuant to the provisions of Article 34, Paragraph 1 by the Vehicle Manufacturer, etc., which has to collect the Parts Specified for Recycling, etc. relating to said Vehicle pursuant to the classification of the Vehicle indicated in the upper column of the same Table (when there is no Vehicle Manufacturer, etc. or when the Vehicle Manufacturer, etc. cannot be notified (referred to in each of the following items as "When There is No Manufacturer"; the same shall apply hereinafter); the fee indicated in the lower column made public by the Designated Recycling Organization as prescribed in Article 108, Paragraph 1); the same shall apply in Paragraph 3) by the time said Vehicle has been first registered in the Vehicle Registration File (referred to as registration in Vehicle Registration File pursuant to the provisions of the Road Transport Vehicle Act, Article 4; the same shall apply hereinafter), for a light Vehicle prescribed in Article 3 of the same Act (except for Vehicles outside the scope of the inspections prescribed in Article 58, Paragraph 1 of the same Act) when the initial vehicle inspection certificate for said Vehicle (referred to as a delivery of vehicle inspection certificates provided in Article 60, Paragraph 1 or Article 71, Paragraph 4 of the same Act; the same shall apply hereinafter) has been delivered, for light Vehicles which are outside the scope of inspections prescribed in Article 58, Paragraph 1 of the same Act, when the Vehicle number of the Vehicle has been initially designated (indicated as a designation of Vehicle number as prescribed in Article 97-3, Paragraph 1 of the same Act; the same shall apply hereinafter in Paragraph 3). 例文帳に追加

第七十三条　自動車（第三項に規定するものを除く。以下この項及び次項において同じ。）の所有者は、当該自動車が最初の自動車登録ファイルへの登録（道路運送車両法第四条の規定による自動車登録ファイルへの登録をいう。以下同じ。）を受けるとき（同法第三条に規定する軽自動車（同法第五十八条第一項に規定する検査対象外軽自動車を除く。）にあっては当該自動車が最初の自動車検査証の交付（同法第六十条第一項又は第七十一条第四項の規定による自動車検査証の交付をいう。以下同じ。）を受けるとき、同法第五十八条第一項に規定する検査対象外軽自動車にあっては当該自動車が最初の車両番号の指定（同法第九十七条の三第一項の規定による車両番号の指定をいう。以下同じ。）を受けるとき）までに、当該自動車に係る再資源化等料金（次の表の上欄に掲げる自動車の区分に応じ、それぞれ当該自動車に係る特定再資源化等物品を第二十一条の規定により引き取るべき自動車製造業者等が第三十四条第一項の規定により公表した同表の中欄に掲げる料金（当該自動車製造業者等が存しない場合又は当該自動車製造業者等を確知することができない場合（次項各号において「製造業者不存在の場合」という。）にあっては、指定再資源化機関が第百八条第一項の規定により公表した同表の下欄に掲げる料金）をいう。第三項において同じ。）に相当する額の金銭を再資源化等預託金として資金管理法人に対し預託しなければならない。 - 日本法令外国語訳データベースシステム

Article 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

(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

Article 66-8 (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 domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(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 domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. 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 66-6(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 subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国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内国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子会社等の課税対象留保金額で第六十六条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 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

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

(12) Where a person (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) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further 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.) and 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.), to the head of the business office, etc. of 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. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice. 例文帳に追加

１２　平成十一年四月一日以後最初に特定振替機関等（社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関（当該みなされる者を含む。）の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関（第五条の二第五項第二号に規定する特定口座管理機関をいう。）及び特定間接口座管理機関（第五条の二第五項第三号に規定する特定間接口座管理機関をいう。）をいう。以下この条において同じ。）又は外国仲介業者（第五条の二第五項第八号に規定する外国間接口座管理機関（以下この条において「外国間接口座管理機関」という。）及び同項第七号に規定する外国再間接口座管理機関（以下この条において「外国再間接口座管理機関」という。）をいう。以下この条において同じ。）に開設され、又は開設されている口座において当該特定振替機関等の営業所等（第五条の二第一項に規定する営業所等をいう。以下この条において同じ。）又は当該外国仲介業者の国外営業所等（外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。）を通じて特定振替国債等（特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の振替記載等を受ける者（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。）は、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等（当該口座においてされるものに限る。以下この条において同じ。）を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者（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、当該外国仲介業者（当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関）及び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）を経由して当該外国仲介業者（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の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出（当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。）をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類（以下この項から第十八項までにおいて「確認書類」という。）を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

Article 8-3 The provisions of paragraphs 1, 3 to 5 inclusive, 7 to 13 inclusive, 17, 18 and 21 of Article 7-2 shall apply mutatis mutandis to cases where an act is committed in violation of the provisions of item 1 of paragraph 1 of Article 8 (limited to cases of committing an act which falls under unreasonable restraint of trade) or item 2 thereof (limited to cases of entering into an international agreement or an international contract which contains such matters as fall under unreasonable restraint of trade). In this case, in paragraph 1 of Article 7-2, the term "entrepreneur" shall be deemed to be replaced with "trade association"; and the term "order the said entrepreneur" shall be deemed to be replaced with "order the constituent entrepreneur of the said trade association (including the relevant entrepreneur when an officer, employee, agent, or any other person acting for the benefit of an entrepreneur is a constituent entrepreneur; hereinafter referred to as "specified entrepreneur" in this Article)"; in paragraph 4 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; in paragraph 5 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; the term "had discontinued the relevant violation (limited to cases where the period of implementation pertaining to the violation is less than two years, except for cases that fall under the next paragraph)" shall be deemed to be replaced with "had discontinued the business activities that constituted the relevant violation (limited to cases where the period of implementation of the business activities that constituted the relevant violation is less than two years)"; in paragraph 7 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; the term "entrepreneurs that committed the relevant violation" shall be deemed to be replaced with "specified entrepreneurs of the trade association that committed the relevant violation"; and the term "has not committed" shall be deemed to be replaced with "has not effected the business activities that constituted"; in paragraph 8 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; the term "paragraph 1 or 4 to 6 inclusive" shall be deemed to be replaced with "paragraph 1, 4, or 5"; the term "entrepreneurs that committed the relevant violation" shall be deemed to be replaced with "specified entrepreneurs of the trade association that committed the relevant violation"; and the term "has not committed" shall be deemed to be replaced with "has not effected the business activities that constituted"; in paragraph 9 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; the term "entrepreneur that committed the relevant violation" shall be deemed to be replaced with "specified entrepreneur of the trade association that committed the relevant violation"; and the term "paragraph 1 or 4 to 6 inclusive" shall be deemed to be replaced with "paragraph 1, 4, or 5"; and the term " has not committed" shall be deemed to be replaced with "has not effected the business activities that constituted"; in paragraphs 10 and 11 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; in paragraph 12 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; the term "committed by the relevant entrepreneur" shall be deemed to be replaced with "committed by the relevant trade association"; the term "commit the violation provided for in paragraph 1" shall be deemed to be replaced with "effect the business activities that constituted the relevant violation"; and the term "discontinuing" shall be deemed to be replaced with "discontinuing the business activities that constituted"; in paragraph 13 of the said Article, the term "entrepreneur" shall be deemed to be replaced with "specified entrepreneur"; and the term "violation committed" shall be deemed to be replaced with "report submitted pursuant to the provisions of item 1 of the same paragraph"; and in paragraphs 17 and 18 of the said Article, the term "paragraphs 1, 4 to 6 inclusive, 8, 9, and 14" shall be deemed to be replaced with "paragraphs 1, 4, 5, 8, and 9". 例文帳に追加

第八条の三　第七条の二第一項、第三項から第五項まで、第七項から第十三項まで、第十七項、第十八項及び第二十一項の規定は、第八条第一項第一号（不当な取引制限に相当する行為をする場合に限る。）又は第二号（不当な取引制限に該当する事項を内容とする国際的協定又は国際的契約をする場合に限る。）の規定に違反する行為が行われた場合に準用する。この場合において、第七条の二第一項中「事業者が」とあるのは「事業者団体が」と、「当該事業者に対し」とあるのは「当該事業者団体の構成事業者（事業者の利益のためにする行為を行う役員、従業員、代理人その他の者が構成事業者である場合には、当該事業者を含む。以下この条において「特定事業者」という。）に対し」と、同条第四項中「当該事業者」とあるのは「当該特定事業者」と、同条第五項中「当該事業者」とあるのは「当該特定事業者」と、「をやめた者（次項に該当する場合を除き、当該違反行為」とあるのは「の実行としての事業活動をやめた者（当該違反行為の実行としての事業活動」と、同条第七項中「納付すべき事業者」とあるのは「納付すべき特定事業者」と、「当該事業者」とあるのは「当該特定事業者」と、「当該違反行為をした事業者」とあるのは「当該違反行為をした事業者団体の特定事業者」と、「をしていた」とあるのは「の実行としての事業活動をしていた」と、同条第八項中「当該事業者」とあるのは「当該特定事業者」と、「又は第四項から第六項まで」とあるのは「、第四項又は第五項」と、「当該違反行為をした事業者」とあるのは「当該違反行為をした事業者団体の特定事業者」と、「をしていた」とあるのは「の実行としての事業活動をしていた」と、同条第九項中「当該違反行為をした事業者」とあるのは「当該違反行為をした事業者団体の特定事業者」と、「又は第四項から第六項まで」とあるのは「、第四項又は第五項」と、「をしていた」とあるのは「の実行としての事業活動をしていた」と、同条第十項及び第十一項中「事業者」とあるのは「特定事業者」と、同条第十二項中「行つた事業者」とあるのは「行つた特定事業者」と、「当該事業者が行つた」とあるのは「当該特定事業者が行つた」と、「、当該事業者」とあるのは「、当該特定事業者」と、「当該事業者がした」とあるのは「当該事業者団体がした」と、「他の事業者」とあるのは「他の特定事業者」と、「第一項に規定する違反行為をする」とあるのは「当該違反行為の実行としての事業活動を行う」と、「をやめる」とあるのは「の実行としての事業活動をやめる」と、同条第十三項中「事業者」とあるのは「特定事業者」と、「した違反行為」とあるのは「行つた同項第一号の規定による報告」と、同条第十七項及び第十八項中「第四項から第六項まで、第八項、第九項又は第十四項」とあるのは「第四項、第五項、第八項又は第九項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

3. We reaffirm our commitment to coordinated policy action by all G20 members to achieve strong, sustainable and balanced growth. Our main priority actions include implementing medium term fiscal consolidation plans differentiated according to national circumstances in line with our Toronto commitment, pursuing appropriate monetary policy, enhancing exchange rate flexibility to better reflect underlying economic fundamentals and structural reforms, to sustain global demand, increase potential growth, foster job creation and contribute to global rebalancing. We discussed progress made since the Seoul Summit and stressed the need to reduce excessive imbalances and maintain current account imbalances at sustainable levels by strengthening multilateral cooperation. We agreed on a set of indicators that will allow us to focus, through an integrated two-step process, on those persistently large imbalances which require policy actions. To complete the work required for the first step, our aim is to agree, by our next meeting in April, on indicative guidelines against which each of these indicators will be assessed, recognizing the need to take into account national or regional circumstances, including large commodity producers. While not targets, these indicative guidelines will be used to assess the following indicators: (i) public debt and fiscal deficits; and private savings rate and private debt (ii) and the external imbalance composed of the trade balance and net investment income flows and transfers, taking due consideration of exchange rate, fiscal, monetary and other policies. We also adopted a timetable for developing the 2011 action plan that will implement our Framework for Strong, Sustainable and Balanced Growth and monitor the commitments already made. As agreed in Seoul, we call on the IMF to provide an assessment as part of the Mutual Assessment Process on progress towards external sustainability and consistency of policies at our October meeting. At that time, we will also review a report on the MAP including an action plan informed by the analysis on the root causes of persistently large imbalances based on the agreed guidelines. We will also review an assessment of progress made in meeting commitments made in Seoul. 例文帳に追加

3. 我々は、強固で持続可能かつ均衡ある成長を達成するための全ての G20 メンバーによる協調した政策措置へのコミットメントを再確認する。我々の主要な優先的政策措置は、トロントでのコミットメントに沿った、各国の状況によって差別化された中期財健全化計画の実施、適切な金融政策の実現、根底にある経済のファンダメンタルズをよりよく反映した、為替レートの柔軟性の向上及び世界需要を維持し、潜在成長を増大させ、雇用創出を助け、世界的なリバランスに貢献する構造改革を含む。我々は、ソウル・サミット以降の進捗を議論し、多角的協調を強化することにより、過度の不均衡を縮小し経常収支を持続可能な水準で維持することの必要性を強調した。我々は、統合された 2 段階のプロセスを通じて、政策措置を必要とするような継続した大規模な不均衡に焦点を当てることを可能にする一連の項目に合意した。第 1段階に必要な作業を完了するため、我々の目標は、大規模な一次産品生産者を含む、国及び地域の状況を考慮する必要性を認識しつつ、4 月の次回会合までに、これらの項目それぞれを評価する参考となるガイドラインに合意することである。これらの参考となるガイドラインは、目標となるものではないが、以下の項目を評価するのに使用される： (i)公的債務と財政赤字、民間貯蓄率と民間債務、(ii)為替・財政・金融・その他の政策を十分に考慮しつつ、貿易収支、投資所得及び対外移転のネットフローから構成される対外バランス。我々はまた、強固で持続可能かつ均衡ある成長のための枠組みを実施し、既に行ったコミットメントをモニターする 2011 年版の行動計画の策定へ向けた予定表を採択した。ソウルで合意したように、我々は、IMF に対し、相互評価プロセスの一部として、対外的な持続可能性と政策の一貫性確保に向けた進捗についての評価を 10 月の会合において提供することを求める。その際、我々はまた、合意されたガイドラインに基づく継続した大規模な不均衡の原因に関する分析によって情報を得て、行動計画を含む MAP に関する報告のレビューを行う。我々はまた、ソウルでのコミットメントを達成するためになされた進捗の評価をレビューする。 - 財務省