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例文

In any legal proceedings in which the validity of a registered trade mark comes into question and is decided in favour of the registered proprietor of the trade mark, the Court may certify to that effect, and if it so certifies then in any subsequent legal proceedings in which the validity of the registration comes into question the registered proprietor of the trade mark on obtaining a final order or judgment in his favour shall have his full costs, charges and expenses as between solicitor and client compensated, unless in the subsequent proceedings the Court certifies that he ought not to have them.例文帳に追加

ある登録商標の有効性が法的手続で争点となり,登録商標所有者に有利な決定がなされた場合は,裁判所は,その趣旨の証明書を発行することができる。かかる証明書が発行された場合において,後に別の法的手続で当該登録の有効性が争点となった際に当該商標の登録所有者が自己に有利な命令又は判決を最終的に得たときは,その登録所有者は,弁護士と依頼人との間の一切の費用,料金及び経費の補償を受けることができる。ただし,前記後の法的手続において,裁判所がその者は費用金額の補償を受けるべきでないと認定した場合は,この限りでない。 - 特許庁

In an action or proceeding in which the validity of the registration of a trade mark is unsuccessfully disputed, the Court may certify that the validity of the registration of the trade mark came in question and, if the Court so certifies, then, in a subsequent action or proceeding in which the validity of the registration of the trade mark is disputed, the registered proprietor of the trade mark, on obtaining a final order or judgement in his favour, is entitled, unless the court trying the action or proceeding otherwise directs, to have his full costs, charges, and expenses as between solicitor and client.例文帳に追加

商標登録の有効性が不成功裡に争われている訴訟若しくは法的手続きにおいて,裁判所は当該商標登録の有効性が問題となったことを証明することができ,裁判所がそのように証明している場合当該商標登録の有効性が争われている係争中の後続訴訟若しくは法的手続きにお いて,当該商標の登録所有者は,自分に有利な最終命令若しくは判決を獲得次第,当該訴訟又は法的手続きを審理する裁判所が他に指示しない限り,自らの弁護士と依頼人間等の費用,手数料及び経費のすべてを受け取る権利を与えられる。 - 特許庁

(5) In an appeal by an applicant for registration against a decision of the Registrar under section 14 or section 15 or section 18, it shall not be open, save with the express permission of the Court, to the Registrar or any party opposing the appeal to advance grounds other than those recorded in the said decision or advanced by the party in the proceedings before the Registrar, as the case may be, and where any such additional grounds are advanced, the applicant for registration may, on giving notice in the prescribed manner, withdraw his application without being liable to pay the costs of the Registrar or the parties opposing his application. 例文帳に追加

(5)第14条、第15条又は第18条に基づく登録官の決定に対する登録出願人による上訴において、裁判所の明示的許可がある場合を除き、登録官又は上訴当事者は、当該決定に記録された、若しくは登録官に対する手続きにおいて当該当事者により提出された(場合に応じ)根拠以外の根拠を提出することはできない。かかる追加的な根拠が提出される場合、登録出願人は、所定の方式で通知することにより、登録官又は自己の出願に反対している当事者の費用を支払う責任を負うことなく自己の出願を取り下げることができる。 - 特許庁

(i) If the General Partner receives funds (“Disposition Profits”) from a sale or other disposition, redemption, cancellation, purchase, refund or repayment (collectively, a “Disposition”) of Portfolio Securities and/or Portfolio Intellectual Property, the General Partner shall distribute the balance of such Disposition Profit after the deduction of: (x) the sum of (a) costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition and (b) expenses of Partnership, if any, due and payable at the time of the Disposition; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, on such date as the General Partner, in its discretion, designates within [_] months from receipt of such funds. 例文帳に追加

① 無限責任組合員は、投資証券等及び/又は投資知的財産権について売却その他の処分、償還、消却、買受け、払戻し、又は弁済がなされること(以下「処分等」と総称する。)により金銭(以下「処分収益」という。)を受領したときは、かかる金銭の受領後[ ]ヶ月以内の無限責任組合員がその裁量により指定する日において、当該処分収益から、処分等に要した諸費用(もしあれば)及び公租公課(もしあれば)並びに当該処分等の時において支払期限が到来していた組合費用(もしあれば)の合計額を控除した上、本条第4 項の定めに従い成功報酬(もしあれば)の額を控除した残額に相当する金銭を分配するものとする。 - 経済産業省

例文

(ii) If the General Partner receives funds (“Other Profits”) in the form of dividends, interests, royalties, or other profits (excluding those included in Disposition Profits) in respect of Portfolio Securities and/or Portfolio Intellectual Property, the General Partner shall distribute the balance of Other Profits after the deduction of: (x) the sum of (a) costs and expenses, if any, and taxes and other public duties, if any, required to receive such Other Profits and (b) expenses of Partnership, if any, due and payable at the time of the receipt of such Other Profits; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, on such date as the General Partner, in its discretion, designates within [_] months from the end of the business year in which the day of receipt of such funds falls. 例文帳に追加

② 無限責任組合員は、投資証券等及び/又は投資知的財産権に関して配当、利息、使用許諾料その他の収益に係る金銭(処分収益に含まれるものを除く。)(以下、「その他投資収益」という。)を受領したときは、かかる金銭を受領した日の属する事業年度の末日から[ ]ヶ月以内の無限責任組合員がその裁量により指定する日において、当該その他投資収益から、当該受領に要した諸費用(もしあれば)及び公租公課(もしあれば)並びに当該受領の時において支払期限が到来している組合費用(もしあれば)の合計額を控除した上、本条第4 項の定めに従い成功報酬(もしあれば)の額を控除した残額に相当する金銭を分配するものとする。 - 経済産業省


例文

In the AMARI PLAN 2007, based on this situation, regarding reducing examination waiting times by increasing the number of fixed-term patent examiners and greater private outsourcing of prior art examinations, the goals for fiscal 2007 are to hold waiting times to 28 months, and increase from the fiscal 2006 goal of about 290,000 primary examinations to about 310,000. Regarding more efficient examinations, the goals are to increase the number of items processed per examiner each year (requested items basis) to 1,300 items or more in fiscal 2007 and about 1,400 items in fiscal 2010 (about 30% more than in fiscal 2005), increase private outsourcing of prior art examinations to 226,000 in fiscal 2007 and about 240,000 in fiscal 2010 (about 25% more than in fiscal 2005), and reduce examination cost (direct costs of each item requested) to \\23,000 or less in fiscal 2007, then to about \\22,000 in fiscal 2010.例文帳に追加

AMARIプラン2007 では、こうした状況を踏まえ、任期付審査官の増員や先行技術調査の民間外注の拡大等によって、審査待ち期間の短縮については、2007年度の目標として28 か月台にとどめ、一次審査件数を2006 年度目標の約29 万件から約31 万件に増加することとし、審査の効率化については、審査官1 人当たりの年間処理件数(請求項ベース)を2007 年度に1,300項以上、2010 年度に約1,400 項(2005 年度に比し、約30%増加)に、先行技術調査の民間外注件数を2007年度に22.6 万件、2010 年度に約24 万件(2005 年度に比し、約25%増加)に引き上げ、審査にかかるコスト(一請求項当たりの直接コスト)を2007 年度に2.3 万円以下、2010 年度に約2.2 万円に引き下げるとしている。 - 経済産業省

In response to this the necessary measures shall be taken (fiscal 2007 ~ ) in respect of actions agreed upon by the relevant ministries to promote the Guidelines (including publicity campaigns, handling of public applications for research, practical assistance with costs). In addition, to promote the use of research tool patents in life sciences, an integrated database shall be created to facilitate the release and collective search of information on research tool patents and tangible patented materials etc. (type of research tool, patent number, conditions of use, term of license, license charges etc.) that are owned and are transferable by universities and similar institutions and the private sector. (Fiscal 2008 ~ )例文帳に追加

これを受けて、本指針の普及等のために関係府省が取り組むとされた事項(本指針の周知等、研究開発の公募における対応、対価に関する実務の支援等)について必要な措置を講ずる(2007 年度~)とともに、ライフサイエンス分野のリサーチツール特許の使用促進のため、大学等や民間企業が所有し供与可能なリサーチツール特許や特許に係る有体物等について、その使用促進につながる情報(リサーチツールの種類、特許番号、使用条件、ライセンス期間、ライセンス対価等)を公開し、一括して検索を可能とする統合データベースを構築する(2008 年度~)。 - 厚生労働省

(8) The provisions of Article 11 (Business Deposit), Articles 22 to 31 inclusive (Entrustment of Trust Business, Liability of Trust Company Pertaining to Entrustment of Trust Business, Conduct Rules Pertaining to Underwriting of Trust, Application mutatis mutandis of the Financial Instruments and Exchange Act, Explanation of Contents of Trust Contract, Written Issuance at Conclusion of Trust Contract, Issuance of Report on Trust Property Situation, Duty of Loyalty of Trust Company, etc., Conduct Rules Pertaining to Trust Property, Change of Important Trust, etc., Explanation of Reimbursement of Costs, etc. or Scope of Advance Payment, etc., Special Measures for Public Notice of Trusts, and Debt Set-off Pertaining to Trust Property), Article 42 (Inspection, etc.), and Article 49 (Dismissal Procedure in the Case of Rescission, etc. of License, etc.) of the Trust Business Act and Article 6 (Conclusion of Trust Contract on Loss Compensation, etc.) of the Act on Provision, etc. of Trust Business by Financial Institutions shall apply mutatis mutandis to cases where a Life Insurance Company carries out the Insurance Claim Trust Business pursuant to the provision of paragraph (3). In this case, the phrases listed in the middle column of the following table in the provisions of the Trust Business Act listed in the left column of the table shall be deemed to be replaced with the phrases listed in the right column of the table. 例文帳に追加

8 信託業法第十一条(営業保証金)、第二十二条から第三十一条まで(信託業務の委託、信託業務の委託に係る信託会社の責任、信託の引受けに係る行為準則、金融商品取引法の準用、信託契約の内容の説明、信託契約締結時の書面交付、信託財産状況報告書の交付、信託会社の忠実義務等、信託財産に係る行為準則、重要な信託の変更等、費用等の償還又は前払の範囲等の説明、信託の公示の特例、信託財産に係る債務の相殺)、第四十二条(立入検査等)及び第四十九条(免許等の取消し等の場合の解任手続)並びに金融機関の信託業務の兼営等に関する法律第六条(損失の補てん等を行う旨の信託契約の締結)の規定は、生命保険会社が第三項の規定により保険金信託業務を行う場合について準用する。この場合において、次の表の上欄に掲げる信託業法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句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

(6) The provisions of Article 69, Article 70, Article 80, and Article 81, paragraph (1) and Article 81, paragraph (5) (Execution of Duty by Several Trustees, Appointment of Trustee Representatives, Duty of Care, and Advance Payment of Costs and Compensation of a Trustee) of the Corporate Rehabilitation Act and the provisions of Article 78 (Liability for Damages with regard to Acts of Representative Persons) of the Act on General Incorporated Association and General Incorporated Foundation shall apply mutatis mutandis to Insurance Administrators and the Company Being Managed, respectively. In this case, the term "permission of a court" in Article 69, paragraph (1) of the Corporate Rehabilitation Act shall be deemed to be replaced with "approval of the Prime Minister," the term "trustee representatives" in Article 70 of that Act shall be deemed to be replaced with "Insurance Administrator Representatives," the term "permission of a court" in paragraph (2) in that Article shall be deemed to be replaced with "Approval of the Prime Minister," the term "court" in Article 81, paragraph (1) of that Act shall be deemed to be replaced with "the Prime Minister," the term "trustee representatives" in paragraph (5) in that Article shall be deemed to be replaced with "Insurance Administrator Representatives," and the term "representative directors and other representative persons" in Article 78 of the Act on General Incorporated Association and General Incorporated Foundation shall be deemed to be replaced with "Insurance Administrators." 例文帳に追加

6 会社更生法第六十九条、第七十条、第八十条並びに第八十一条第一項及び第五項(数人の管財人の職務執行、管財人代理の選任、注意義務並びに費用の前払及び報酬)の規定は保険管理人について、一般社団法人及び一般財団法人に関する法律第七十八条(代表者の行為についての損害賠償責任)の規定は被管理会社について、それぞれ準用する。この場合において、会社更生法第六十九条第一項中「裁判所の許可」とあるのは「内閣総理大臣の承認」と、同法第七十条中「管財人代理」とあるのは「保険管理人代理」と、同条第二項中「裁判所の許可」とあるのは「内閣総理大臣の承認」と、同法第八十一条第一項中「裁判所」とあるのは「内閣総理大臣」と、同条第五項中「管財人代理」とあるのは「保険管理人代理」と、一般社団法人及び一般財団法人に関する法律第七十八条中「代表理事その他の代表者」とあるのは「保険管理人」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

例文

(i) If t he General Partner receives funds (“Disposition Profits”) from a sale or other disposition, redemption, cancellation, purchase, refund or repayment (collectively, a “Disposition”) of Portfolio Securities and/or Portfolio Intellectual Property in respect of a Portfolio Investment, the General Partner shall distribute to the Participating Interested Partners (as defined below) in respect of such Portfolio Investment the balance of such Disposition Profits after the deduction of the sum of (x) the total amount of: (a) costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition and (b) expenses of the Partnership concerning such Portfolio Investment, if any, due and payable at the time of the Disposition; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, in proportion to the respective Percentage Interests of such Participating Interested Partners, on such date as the General Partner, in its discretion, designates within [_] months from receipt of such funds (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interests at the time of its withdrawal). “Participating Interested Partnersmeans, in respect of a Portfolio Investment, the Interested Partners who made contribution in such Portfolio Investment. 例文帳に追加

① 無限責任組合員は、あるポートフォリオ投資に係る投資証券等及び/又は投資知的財産権について売却その他の処分、償還、消却、買受け、払戻し、又は弁済がなされること(以下「処分等」と総称する。)により金銭(以下「処分収益」という。)を受領したときは、かかる金銭の受領後[ ]ヶ月以内の無限責任組合員がその裁量により指定する日において、当該ポートフォリオ投資に係る対象組合員等(以下に定義する。)に対し、当該処分収益から、処分等に要した諸費用(もしあれば)及び公租公課(もしあれば)並びに当該処分等の時において支払期限が到来していた当該ポートフォリオ投資に係る本組合の費用(もしあれば)の合計額を控除した上、本条第4 項の定めに従い成功報酬(もしあれば)の額を控除した残額に相当する金銭を、当該各対象組合員等の対象持分割合(但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。)に応じて按分した割合により分配するものとする。「対象組合員等」とは、あるポートフォリオ投資について、当該ポートフォリオ投資に関し出資をした組合員等をいう。 - 経済産業省

例文

(ii) If the General Partner receives funds (“Other Profits”) in the form of dividends, interests, royalties, or other profits (excluding those included in Disposition Profits) in respect of Portfolio Securities and/or Portfolio Intellectual Property relating to a Portfolio Investment, the General Partner shall distribute to theParticipating Interested Partners in respect of such Portfolio Investment the balance of such Other Profits after the deduction of: (x) the sum of (a) costs and expenses, if any, and taxes and other public duties, if any, required to receive such Other Profits and (b) expenses of the Partnership concerning such Portfolio Investment, if any, due and payable at the time of the receipt of such Other Profits; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, in proportion to their respective Percentage Interests of such Participating Interested Partners (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), on such date as the General Partner, in its discretion, designates within [_] months from the end of the business year in which the day of receipt of such funds falls. 例文帳に追加

② 無限責任組合員は、あるポートフォリオ投資に係る投資証券等及び/又は投資知的財産権に関して配当、利息、使用許諾料その他の収益に係る金銭(処分収益に含まれるものを除く。)(以下、「その他投資収益」という。)を受領したときは、かかる金銭を受領した日の属する事業年度の末日から[ ]ヶ月以内の無限責任合員がその裁量により指定する日において、当該ポートフォリオ投資に係る対象組合員等に対し、当該その他投資収益から、当該受領に要した諸費用(もしあれば)及び公租公課(もしあれば)並びに当該受領の時において支払期限が到来している当該ポートフォリオ投資に係る組合費用(もしあれば)の合計額を控除した上、本条第4 項の定めに従い成功報酬(もしあれば)の額を控除した残額に相当する金銭を、当該各対象組合員等の対象持分割合(但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。)に応じて按分した割合により分配するものとする。 - 経済産業省

(5) The provisions of Article 255, Article 256 and Article 258 of this Act, and the provisions of Article 44 (Cessation of a Trustee's Acts at the Demand of the Beneficiaries) and Article 85(4) (Special Provisions on Trustee Liability, etc.) of the Trust Act and the provisions of Article 385(2) (Enjoinment of Acts of Directors by Company Auditors), Article 704 (Obligations of Bond Managers), Article 707 (Appointment of Special Agent), Article 709(1) (Special Provisions for Multiple Bond Managers), Article 710(1) (Liability of Bond Manager), the first sentence of Article 711(1) and (3) (Resignation of Bond Managers), and Article 713 (Dismissal of Bond Managers) of the Companies Act shall apply mutatis mutandis to a Specified Trust Administrator. In this case, the phrase "In cases where a Representative Beneficiary Certificate Holder has been appointed at a Beneficiary Certificate Holders' Meeting," in Article 256(1) shall be deemed to be replaced with "In cases where the Fiduciary Trust Company, etc. has appointed a Specified Trust Administrator," the phrase "as costs borne in relation to the trust property" in Article 258 shall be deemed to be replaced with "unless it has been provided under the Specific Purpose Trust Contract in advance that they shall be costs to be borne in relation to the trust property," the phrase "the purpose of the Company with Auditors" in Article 385(1) of the Companies Act shall be deemed to be replaced with "the purpose of the Specific Purpose Trust," the term "articles of incorporation" in that paragraph shall be deemed to be replaced with "Specific Purpose Trust Contract," the phrase "substantial detriment to such Company with Auditors" in that paragraph shall be deemed to be replaced with "substantial detriment to the trust property," the term "trust deed" in Article 44(1) of the Trust Act shall be deemed to be replaced with "Specific Purpose Trust Contract," the term "this Act" in Article 710(1) of the Companies Act shall be deemed to be replaced with "this Act, the Specific Purpose Trust Contract," the term "bond-issuing Company" in the first sentence of Article 711(1) and Article 713 of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

5 第二百五十五条、第二百五十六条及び第二百五十八条並びに信託法第四十四条(受益者による受託者の行為の差止め)及び第八十五条第四項(受託者の責任等の特例)並びに会社法第三百八十五条第二項(監査役による取締役の行為の差止め)、第七百四条(社債管理者の義務)、第七百七条(特別代理人の選任)、第七百九条第一項(二以上の社債管理者がある場合の特則)、第七百十条第一項(社債管理者の責任)、第七百十一条第一項前段及び第三項(社債管理者の辞任)並びに第七百十三条(社債管理者の解任)の規定は、特定信託管理者について準用する。この場合において、第二百五十六条第一項中「権利者集会において代表権利者を選任した場合は」とあるのは「受託信託会社等が特定信託管理者を定めたときは」と、第二百五十八条中「信託財産に関して負担する費用として」とあるのは「これについてあらかじめ特定目的信託契約に信託財産に関して負担する費用とする旨の定めがある場合を除き、」と、同法第三百八十五条第一項中「監査役設置会社の目的」とあるのは「特定目的信託の目的」と、「定款」とあるのは「特定目的信託契約」と、「監査役設置会社に著しい損害」とあるのは「信託財産に著しい損害」と、信託法第四十四条第一項中「信託行為」とあるのは「特定目的信託契約」と、会社法第七百十条第一項中「この法律」とあるのは「この法律、特定目的信託契約」と、同法第七百十一条第一項前段及び第七百十三条中「社債発行会社」とあるのは「受託信託会社等」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners who have made contributions with respect to a Portfolio Investment to receive an in kind distribution of Portfolio Securities in respect of such Portfolio Investment (including non-money consideration acquired by the Partnership from a Disposition of, in kind dividends with respect to or share splits of Portfolio Securities) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Participating Interested Partners in respect of such Portfolio Investment their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of the Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the totalamount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to their respective Percentage Interests (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and (iv) other matters as required for determination of appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding interests equal to [ ]% or more of the total Percentage Interests of the Limited Partners who have made contributions to the Portfolio Investment. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph. 例文帳に追加

3. 前項に規定する金銭の分配のほか、無限責任組合員は、あるポートフォリオ投資に係る投資証券等(投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。)を現物で分配することが当該ポートフォリオ投資に関し出資をした組合員の利益に適うと合理的に判断する場合(かかる判断がなされた日を「現物分配基準日」という。)、当該ポートフォリオ投資に係る対象組合員等に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用(もしあれば)及び公租公課(もしあれば)の合計額を控除した上、本条第4 項に従い成功報酬(もしあれば)の額(成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額)を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、対象持分割合(但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。)に応じ按分をした割合により、それぞれ現物により分配するとができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を対象組合員等に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、当該ポートフォリオ投資に関し出資をした有限責任組合員の対象持割合の合計の[ ]分の[ ]以上に相当する持分を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項の規定に基づき無限責任組合員が行う分配に準用する。 - 経済産業省

(3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included. 例文帳に追加

3 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日(以下この項において「基準日」という。)において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付(労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者(厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。)に係る保険給付(以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。)及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者(以下「第三種特別加入者」という。)に係る保険給付を除く。)の額(年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。)に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額(一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。)を加えた額と一般保険料の額(第一項第一号の事業については、前項の規定による労災保険率(その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率)に応ずる部分の額)から非業務災害率(労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。)に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率(非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。)に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率(第二十条第一項第一号において「第一種調整率」という。)を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。 - 日本法令外国語訳データベースシステム

This means that we are struggling hard to make ends meet and, as everyone well realizes, international meetings have become extremely important in the world of finance since the Lehman crisis, because it is now indeed a very critical global issue to decide how to harmonize on an international scale a given country's domestic economic trends or the financial condition, or economic condition, that it has traditionally been situated in. Therefore, what has to be done on an international scale must be done properly in the form of policy coordination or as G20 initiatives, as otherwise no effect could be expected in an era of increasing globalization in finance or the economy that we live in now, and each country is equally struggling to achieve that end, which explains why there are so many international meetings. That is, as you see, the situation we have now, and I also happened to hear just yesterday in connection with this subject that our Office of International Affairs is in serious shortage of labor, a fact that stands in contrast to such critical importance of the FSA, to which a mere 22 billion yen is given as its budget, and the extremely significant role that financial policies play in an economy. As I have just said, though, now is a very important and delicate period of time both internationally and domestically and we are accordingly charged with a weighty responsibility. Seeing as the FSA is a public office with labor costs representing its main spending category, I did emphatically asked that attention should be paid to that point and, actually, similar comments were also made by the National Police Agency and the Ministry of Justice, both of them being ministries with a hefty payroll as well. In the case of the FSA, it is not really my particular intention to make a case to represent an interest of the FSA, but the fact still remains that it is in charge of a very important field. 例文帳に追加

ということで非常に苦労しておりますし、そういった皆様方もよくお分かりのように、金融というのはリーマン・ショック以来、国際的な会議というのは非常に重要でございまして、国内の景気の動向、あるいはその国が置かれた伝統的な金融の状態、あるいは経済の状態、それを国際的にどうハーモナイズするかということが非常に世界的な大事な問題でございまして、国際でやるべきところはきちっと協調政策、G20でやっていかねば、なかなかこういった金融のグローバル化、あるいは経済のグローバル化の時代に効果がございませんから、その辺を非常に苦労を各国やっておられるわけでございますから、国際会議というのは実は非常に多いのでございますし、ご存じ、その中で国際室の昨日もたまたま話を聞きますと、非常に国際室の人手が足らないという話を聞きまして、そういった非常に大事な金融庁、予算は220億で少ないのですけれども、極めて経済の中で果たす金融政策は大事でございまして、それが今も申し上げましたけれども、国際的にも国内的にも非常に大事な難しい時期でもございまして、それゆえに責任が重たいわけでございますが、そういった中で、なかなか人件費を主とした役所でございますから、そのことはぜひ考慮していただきたいということをこれは実は警察庁も法務省もそういうことを申されまして、これも人件費が多い省ですから、特に金融庁の場合は何も私は省益を代表して言う気はございませんが、現実にこれは非常に大事な分野でございます。 - 金融庁

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger). 例文帳に追加

1 新設合併(法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。)により新設合併設立会員商品取引所が承継する財産(以下「新設合併対象財産」 という。)(新設合併取得会員商品取引所(新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。)の財産を除く。以下この条において同じ。)の全部の取得原価 を新設合併対価(新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。)の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額(以下「設立時出資金額」とい う。) 次に掲げる額の合計額 イ 新設合併対象純資産額(新設合併対象財産(資産に限る。)に付すべき価額から 新設合併対象財産(負債に限る。)に付すべき価額を減じて得た額(新設合併取得 会員商品取引所から承継するものに係るものに限る。)をいう。以下この項におい て同じ。)(当該額が零未満である場合にあっては、零)の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に限る。)ロ新設合併対価時価(新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。)(新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。)の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に 限る。) 二新設合併設立会員商品取引所の設立時の加入金の額(以下「設立時加入金額」とい う。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に 限る。) イ新設合併対象純資産額(当該新設合併対象純資産額が零未満である場合にあって は、零)ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額(以下「設立時資本剰余金 額」という。) イ新設合併対象純資産額(当該新設合併対象純資産額が零未満である場合にあって は、零)ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額(以下「設立時法定準備金 額」という。) 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額(以下「設立時利益剰余金 額」という。) 零 - 経済産業省

Article 56 (1) The provisions of Articles 131(1), 131-2(1), 132 to 133-2, 134(1), 134(3), 134(4), 135 to 154, 155(1), 155(2), 156 to 158, 160(1), 160(2), 161, and 167 to 170 (effect of trial decision, request for trial, trial examiner, trial procedures in relation to litigation, and costs of trial) of the Patent Act shall apply mutatis mutandis to a trial. In this case, the term "is made with respect to the grounds for the request as provided in item (iii) of paragraph (1) of the preceding Article in the course of filing a request for a trial other than a trial for Patent invalidation, or in the event that approval is granted by the chief trial examiner under the following paragraph" in Article131-2(1) of the Patent Act shall be deemed to be replaced with "is made with respect to the grounds for the request as provided in Article 131(1)(iii) of the Patent Act as applied mutatis mutandis pursuant to Article 56(1) of this Act in the course of filing a request for a trial other than a trial under Article 46(1) of the Trademark Act," the term "a trial for Patent invalidation and a trial for invalidation of the registration of extension of term" in Articles 132(1) and 167 of the Patent Act and the term "a trial for Patent invalidation or a trial for invalidation of the registration of extension of term" in Articles 145(1) and 169(1) of the Patent Act shall be deemed to be replaced with "a trial under Article 46(1), 50(1), 51(1), 52-2(1), 53(1) or 53-2 of the Trademark Act," the term "a party in the case or an intervener in the case" in Article 139(i), (ii) and (v) of the Patent Act shall be deemed to be replaced with "a party in the case, an intervener in the case or an opponent to the registration in the case", the term "a party in the case or an intervener in the case" in Article 139(iii) of the Patent Act shall be deemed to be replaced with "a party in the case, an intervener in the case or an opponent to the registration in the case," the term "a trial against the examiner's decision of refusal" in Article 161 of the Patent Act and "a trial against an examiner's decision of refusal and a trial for correction" in Article 169(3) of the Patent Act shall be deemed to be replaced with "a trial under Article 44(1) or 45(1) of the Trademark Act," and the term "the decision in another trial" in Article 168(1) of the Patent Act shall be deemed to be replaced with "a decision on the opposition to registration or a trial decision in another trial." 例文帳に追加

第五十六条 特許法第百三十一条第一項、第百三十一条の二第一項、第百三十二条から第百三十三条の二まで、第百三十四条第一項、第三項及び第四項、第百三十五条から第百五十四条まで、第百五十五条第一項及び第二項、第百五十六条から第百五十八条まで、第百六十条第一項及び第二項、第百六十一条並びに第百六十七条から第百七十条まで(審決の効果、審判の請求、審判官、審判の手続、訴訟との関係及び審判における費用)の規定は、審判に準用する。この場合において、同法第百三十一条の二第一項中「特許無効審判以外の審判を請求する場合における同項第三号に掲げる請求の理由についてされるとき、又は次項の規定による審判長の許可があつたとき」とあるのは「商標法第四十六条第一項の審判以外の審判を請求する場合における同法第五十六条第一項において準用する特許法第百三十一条第一項第三号に掲げる請求の理由についてされるとき」と、同法第百三十二条第一項及び第百六十七条中「特許無効審判又は延長登録無効審判」とあり、並びに同法第百四十五条第一項及び第百六十九条第一項中「特許無効審判及び延長登録無効審判」とあるのは「商標法第四十六条第一項、第五十条第一項、第五十一条第一項、第五十二条の二第一項、第五十三条第一項又は第五十三条の二の審判」と、同法第百三十九条第一号、第二号及び第五号中「当事者若しくは参加人」とあるのは「当事者、参加人若しくは登録異議申立人」と、同条第三号中「当事者又は参加人」とあるのは「当事者、参加人又は登録異議申立人」と、同法第百六十一条中「拒絶査定不服審判」とあり、及び同法第百六十九条第三項中「拒絶査定不服審判及び訂正審判」とあるのは「商標法第四十四条第一項又は第四十五条第一項の審判」と、同法第百六十八条第一項中「他の審判の審決」とあるのは「登録異議の申立てについての決定若しくは他の審判の審決」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

例文

8. For the purposes of this Article: a) the termprincipal class of sharesmeans the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the termshares” shall include depository receipts of shares or trust certificates of shares; c) the termrecognised stock exchangemeans: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the termequivalent beneficiarymeans: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the termassociated enterprisesmeans enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the termgross incomemeans the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues.例文帳に追加

8この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法(昭和二十三年法律第二十五号)に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六1(又は同法を承継する法律の関連規定)に規定する許可に基づき金融市場庁(又は同庁を承継する当局)による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約(以下この条において「租税条約」という。)を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に2の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条3、第十一条3、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)2(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条1(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省

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