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「on his head」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索


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on his headの部分一致の例文一覧と使い方

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例文

Kihachiro's grandfather was Nagasaki-ban Junin-gumi kashira, head of an autonomous group of 10 families, and is known for helping a group of Jews who were being persecuted by the Schutzstaffel (SS) to escape to the U.S. on a ship conscripted from Mitsubishi when Matsuo, his grandson was serving as in Special Service Agency in Shanghai on the eve of the Second World War; a story which reminds us of the historical bond between the domain of Omura that produced Christian daimyos and the open and liberal port of Nagasaki. 例文帳に追加

喜八郎の祖父は長崎番十人組頭をし彼の孫の松雄が第二次世界大戦前夜の上海で特務機関員をしていた時にドイツ軍の親衛隊から迫害されていたユダヤ人の一団を三菱から徴用した船で米国へ逃がしたが、そのことは如何にもキリシタン大名を輩出した大村藩と開明的長崎港の歴史的縁を偲ぶ物語と言えよう。 - Wikipedia日英京都関連文書対訳コーパス

This switching equipment with a vehicular touch detection function has a HUD (Head Up Display) (14) provided in a vehicle capable of displaying information on the vehicle, and a touch detection switching section (11) installed in the vehicle and capable of showing various information on the HUD (14) according to an operation by a driver by his or her hand and/or fingers touching thereon.例文帳に追加

車両に設けられ、当該車両に関する情報を表示するHUD(ヘッドアップディスプレイ)14と、同車両に設けられ、運転者の手指が触れて操作されることで当該操作に応じた各種の情報をHUD14に表示させるタッチ検出スイッチ部11とを備えた車両用タッチ検出機能付きスイッチ装置である。 - 特許庁

In the bed for sleep promotion equipped with a supporting frame S, a bed floor B supported in a way able to rock by this supporting frame S, and a rocking driving means D which rocks and drives the bed floor B, the rocking axis L1-L1 of the bed floor B vertically passes through the head H of the user M who lies on his back on the bed floor B.例文帳に追加

支持フレームSと、この支持フレームSに揺動可能に支持されるベッド床Bと、ベッド床Bを揺動駆動する揺動駆動手段Dとを備えた睡眠促進用ベッドであって、ベッド床Bの揺動中心軸線L1−L1は、ベッド床B上に仰臥する使用者Mの頭部Hを上下方向に通過する。 - 特許庁

Although he is often described as a hopelessly violent villain in novels and TV dramas he also had open-hearted aspects which can be seen in such cases as: when Shinsen-gumi members had to borrow Montsuki kimonos from YAGI family upon visiting Katamori MATSUDAIRA, the Head of Aizu Clan, for a petition Gennnojo YAGI worried that they would all be bearing the same family crest (an extremely ridiculous situation at a public occasion), but SERIZAWA laughed, not minding at all; or when SERIZAWA came secretly to return a hibachi he borrowed from YAGI family, YAGI questioned him about cuts made by swords on the hibachi (when the members got drunk, they tested out their swords on randomly selected furniture that belonged to the YAGI family), but SERIZAWA said "it's me, it's me" and scratched his head and escaped. 例文帳に追加

小説やテレビドラマでは手のつけられない凶暴な悪漢のように描かれることが多いが、会津藩主松平容保へ嘆願に行く時に八木家から紋付を借りることになり、全員同じ家紋になってしまうと八木源之丞が心配すると(公式の場では、かなり滑稽)、芹沢はまったく意に介せず笑っていたり、八木家から借りた火鉢をこっそり返しに来て、火鉢に刀傷があったので問いただしたら(隊士たちは酔って八木家の家財を手当たり次第に試し切りの材料にしていた)、「俺だ、俺だ」と頭をかいて逃げてしまうなど気さくな一面もあった。 - Wikipedia日英京都関連文書対訳コーパス

例文

In general, Genpuku was held in order to declare that a boy, who became 15 years old (age according to the traditional Japanese system), reached manhood, and in the rite, the boy changed into adult clothes in front of the shrine of his ujigami (a guardian god or spirit of a particular place in the Shinto religion), changed his hairstyle from the hairstyle for children called agemaki (mizura: trefoil knots) to the hairstyle for adults called kanmurisita no motodori (the hair is bundled up on the top of the head and made to stand up to accommodate a crown), and was crowned by eboshioya (a person who put on an eboshi (formal headwear for court nobles) during the genpuku ceremony); in Court nobles and the Taira families of samurai, the boy often had heavy makeup, hikimayu (painted eyebrows) and ohaguro (black painted teeth), while in the Minamoto families of samurai, the boy mostly did not have any makeup.)例文帳に追加

一般に15歳(数え年)に達した男子が成人したことを表すために行われ、氏神の社前で大人の服に改め、総角(角髪(みずら))と呼ばれる子供の髪型を改めて大人の髪(冠下の髻(かんむりしたのもとどり))を結い、烏帽子親により冠をつける(公家、及び、平氏系の武家では、厚化粧、引眉にお歯黒も付ける、源氏系は付けない場合が多かった)。 - Wikipedia日英京都関連文書対訳コーパス


例文

(2) A prefectural governor may request a head of a relevant administrative organ or of a relevant local government to provide some forms of cooperation including to submit necessary materials, or may state his/her opinion about gaining understanding of the situation of the soil contamination by Designated Hazardous Substances and preventing the harmful effects on human health by the said contamination. 例文帳に追加

2 都道府県知事は、この法律の目的を達成するため必要があると認めるときは、関係行政機関の長又は関係地方公共団体の長に対し、必要な資料の送付その他の協力を求め、又は土壌の特定有害物質による汚染の状況の把握及びその汚染による人の健康に係る被害の防止に関し意見を述べることができる。 - 日本法令外国語訳データベースシステム

(2) Except for the cases provided in the preceding paragraph, in executing the search warrant or seizure warrant in the residence of a person, or on the premises, in a building or a vessel guarded by a person, the executing officer shall have the head of the household, the guard or his/her deputy attend its execution. When such person is unable to do so, the executing officer shall have a neighbor or an official of the local government attend the execution. 例文帳に追加

2 前項の規定による場合を除いて、人の住居又は人の看守する邸宅、建造物若しくは船舶内で差押状又は捜索状の執行をするときは、住居主若しくは看守者又はこれらの者に代るべき者をこれに立ち会わせなければならない。これらの者を立ち会わせることができないときは、隣人又は地方公共団体の職員を立ち会わせなければならない。 - 日本法令外国語訳データベースシステム

At the same time, based on the mental aspect of Nichiren, it is considered that since he found the life of the ascetic described in Hokke-kyo and his own life was the same, he became aware of being 'Jogyo Bosatsu' (the head of 'Honge-jiyu Bosatsu,' Bodhisattva who had to assist Shakya-muni in the mission) (called 'Jogyo Ojo'). 例文帳に追加

と同時に日蓮の心理的内面に即して言えば、何よりも彼は、法華経に書かれている行者の姿と自身の生活の軌跡が符合したことに最大の根拠を見出して、上行菩薩(本佛釈尊より弘通の委嘱を受けた本化地涌菩薩の上首)としての自覚を得るに至ったのである(上行応生)。 - Wikipedia日英京都関連文書対訳コーパス

It was said that wishes of Tetsuji TAKECHI, his master, had strong influence on this succession, but during kojo (a ceremony to announce that an actor takes a new stage name), he received a remark 'He is essentially, not the person who should succeed to the family name of Takenojo', from the leader of troupe Uzaemon ICHIZAWA XVII, which may be taken as a severe criticism, and the discord with Tachibana head family was clearly brought to light. 例文帳に追加

この襲名には、師である武智鉄二の意向が強く働いていたと言われるが、襲名披露の口上の席で座頭である市村羽左衛門(17代目)より「本来ならば、竹之丞の名跡を継ぐべき人ではない」との強烈な批判ともとれる発言をされるなど、橘屋宗家との確執が浮き彫りになった。 - Wikipedia日英京都関連文書対訳コーパス

例文

Yoshimasa, having lost against Masakado, went to Yoshikane for help, and Yoshikane, who had been watching quietly from the sidelines, as the head of the clan after the death of Kunika, could not refuse to come to his aid, so he recruited Kunika's son, TAIRA no Sadamori, built up an army and left Kazusa Province on July 22, 936, to attack Masakado, but was ambushed by Masakado and fled in defeat, seeking protection from the kokuga (provincial government office) in Shimotsuke Province (Tochigi Prefecture) 例文帳に追加

将門に敗れた良正は良兼に救いを求め、静観していた良兼も国香亡き後の一族の長として放ってもおけず、国香の子の平貞盛を誘って軍勢を集め、承平6年(936年)6月26日上総国を発ち将門を攻めるが、将門の奇襲を受けて敗走、下野国(栃木県)の国衙に保護を求めた。 - Wikipedia日英京都関連文書対訳コーパス

例文

His grandfather, TAIRA no Kiyomori, who heard this, attacked the parade of Motofusa, who was traveling to attend the palace for Kakan no gi (headgear wearing ceremony) and Genpuku Ceremony of Emperor Takakura on December 7, dragged down the attendants of Motofusa from the horse to cut off the Tabusa (place where hair is gathered together atop the head), and torn off the bamboo screen of the cow carriage in revenge, that Motofusa could not attend the palace and faced a huge embarrassment. 例文帳に追加

これを聞いた祖父の平清盛は、10月21日に行われた高倉天皇元服加冠の儀のため参内する基房の車列を300騎の兵で襲撃し、基房の随身たちを馬から引き摺り下ろして髻を切り落とし、基房の牛車の簾を引き剥がすなどの報復を行い、基房は参内できず大恥をかいた。 - Wikipedia日英京都関連文書対訳コーパス

This theory is based on the fact that the heads of Sakon and Yoshitsugu OTANI, taisho of the 'western' army who died in the Battle of Sekigahara, were never found (in the case of Yoshitsugu OTANI, his close adviser, Gosuke YUASA, assisted him in committing Seppuku [suicide by disembowelment] by beheading him and later died without telling anyone where the head was buried, and it was therefore never found), and there were many people who said that they saw Sakon in Kyoto after the battle, but the truth is unknown. 例文帳に追加

この説は、関ヶ原の合戦で戦死した西軍大将として大谷吉継と共に首が見つかっておらず(大谷吉継の場合は側近の湯浅五助が切腹の介錯を行い、首級を埋めた場所を語らず死亡したため発見されなかった)、さらには合戦後に京都で左近を目撃したと称する者が相次いだためとされているが、真相は不明。 - Wikipedia日英京都関連文書対訳コーパス

After Tanemasa KUTSUKI took on the clan administration in 1669, thirteen generations of the Kutsuki family were in charge of clan administration, and when Totsuna KUTSUKI took office as the fifth domain head, he changed the kanji character of the domain name from '' to '福知山,' and allowed enshrinement of Mitsuhide in the Goryo-jinja Shrine (Fukuchiyama City) by residents who 'thanked Mitsuhide AKECHI for the prosperity of Fukuchiyama as a castle town through his flood prevention works.' 例文帳に追加

1669年(寛文9年)に朽木稙昌が藩政を務めるようになって以後、十三代にわたって朽木家が藩政を務める様になり、藩主が五代目朽木玄綱になると地名を「福智山」から「福知山」に改め、「明智光秀の治水によって水害から救われ、城下町として栄えたのは彼のおかげである」という住民の連署によって御霊神社(福知山市)に光秀の合祀を許したのであった。 - Wikipedia日英京都関連文書対訳コーパス

In this book, the head of the Odachi clan, who served the Muromachi bakufu as moshitsugishu (a civil servant post of Muromachi bakufu) and played a role of corresponding secretary between seii taishogun (literally, a great general who subdues the barbarians) and influential families, listed actual shosatsurei together with his notes based on the categories of addressees, namely shogun, court nobles including top court officials, Buddhist priest including monzeki (priest-prince), shugo-daimyo (military governor) including kanrei (shogunal deputy), officials of Muromachi bakufu and vassals of daimyo. 例文帳に追加

室町幕府申次衆などを務め、征夷大将軍と諸権門との連絡役を務めることが多かった大舘氏当主が将軍・公卿以下の公家、門跡以下の僧侶、管領以下の守護大名、室町幕府の諸役人や諸大名の家臣などに出す場合の書札礼を差出対象ごとに分けた上で実際の書札を例に取りながら注記を加えたものである。 - Wikipedia日英京都関連文書対訳コーパス

During this time, he devoted himself to the restoration of the Asano clan by sending Mototoki HARA to Osaka to meet up with chief retainer of the Asano family in Hiroshima Domain, and Hosaemon TOJIMA and the head priest of Enrin-ji Temple Yukai to Edo to meet the highest ranking priest Ryuko who had a strong influence on Shogun Tsunayoshi TOKUGAWA and his biological mother Keishoin. 例文帳に追加

この間も御家再興運動を積極的に行っており、原元辰らを大坂へ派遣して広島藩浅野家の家老、戸島保左衛門と会見させたり、遠林寺の住職祐海を江戸に遣わして将軍徳川綱吉やその生母桂昌院に影響力が大きい隆光大僧正らに会見させるなどした。 - Wikipedia日英京都関連文書対訳コーパス

When all the above stages have been carried out, the Head of the Department shall give his decision on the cancellation action, decision that shall be grounded and must adhere as closely as possible in its form to the provisions of Article 170 of the Civil Procedure Code. 例文帳に追加

この期間は,産業財産局長官が正当な理由が存在するものと認める場合は,更に30日間延長することができる。所定のすべての手続が終了した場合は,産業財産局長官は無効申立に対する決定を下すものとする。この決定は合理的な根拠に基づいてなされ,その形式は民事訴訟法第170条の規定によるものにできる限り準じるものとする。 - 特許庁

(3) If a prefectural government has paid daycare expenses provided in Article 50 item (vi)-2, or if a municipal government has paid daycare expenses provided in Article 51 item (iii) or (iv), the head of such a prefectural or municipal government may collect said daycare expenses from the referenced person or his/her supporter under duty in the amount to be provided in accordance with the age, etc. of the child pertaining to such Daycare Practice after considering the impact on his/her household finances that will be caused by such collection. 例文帳に追加

3 第五十条第六号の二に規定する保育費用を支弁した都道府県又は第五十一条第三号若しくは第四号に規定する保育費用を支弁した市町村の長は、本人又はその扶養義務者から、当該保育費用をこれらの者から徴収した場合における家計に与える影響を考慮して保育の実施に係る児童の年齢等に応じて定める額を徴収することができる。 - 日本法令外国語訳データベースシステム

When Saicho went down to Togoku, Dochu had already died and his sect had been led by Kochi (his date of birth and death unknown), but Encho (771 – 836) who later became Tendai-zasu (head priest of the Tendai sect), Ennin (794 – 864), Anne (794 – 868) and so on were originally the disciples of Dochu or the disciples of Kochi and they were apprenticed to Saicho through Dochu, which means that Dochu played a very important role in the early stage of the Tendai sect. 例文帳に追加

最澄が東国へ下った際には、すでに道忠は没した後で教団は広智(生没年不明)が率いる状態であったが、後に天台座主となった円澄(771年-836年)や円仁(794年-864年)・安慧(794年-868年)らは、もともと道忠の弟子もしくは孫弟子(広智の弟子)であり、道忠との縁から最澄に入門したなど、道忠は初期の天台教団の中で、非常に重要な役割を果たしていた存在であった。 - Wikipedia日英京都関連文書対訳コーパス

The Emperor decided that Michinaga would be nairan (chief secretary) instead of kampaku (chief adviser) to the Emperor, once he became older, since he wanted to run the government directly instead of having a regent and kampaku, like his great-grandfather Emperor Daigo and his grandfather, Emperor MurakamiI; on the other hand, Michinaga agreed to be nairan and also the head of various sections to control the government, since the regent and kampaku weren't entitled to attend the meetings of the Cabinet; thus a strong political framework was set up and OE no Masahusa acknowledged through "Zoku Honcho Ojoden," with which talented people like FUJIWARA no Sanesuke and FUJIWARA no Yukinari were produced. 例文帳に追加

また、天皇が道長を関白とせずに内覧に留めたのは、天皇自身が長ずるにつれ、曽祖父の醍醐天皇・祖父の村上天皇のように、摂政関白を置かずに親政する事を志したのと、道長自身も、当時閣議に出られない決まりがある摂政関白よりも、内覧を兼ねたまま一上(閣員の首座)として実権を掌握しようとした事が一致した為で、これにより、後に大江匡房が『続本朝往生伝』で藤原実資や藤原行成等の有能な人材を輩出したと称えたほど、有為な政治体制が確立した。 - Wikipedia日英京都関連文書対訳コーパス

After the Head of the Department has appointed an expert, the parties thereto may object to his designation within five days from the resolution relative to his appointment, exclusively for one or more of the following grounds: a) by reason of having given a public opinion regarding the matter in question; b) by reason of relationship, friendship or overt enmity to one of the parties; c) on account of being unfit or incompetent in connection with the subject being put to his consideration; d) on account of having given professional services, in a dependent or independent capacity, to any of the parties in the last five years or of having maintained a commercial or business relationship with any of them during the same time period. 例文帳に追加

産業財産局が専門家を任命した後,当事者は,任命された専門家に次に掲げる1つ若しくは複数の事由が存在することを理由に(これらの理由に限定される),任命決定から5日以内に当該任命に対する異議を申し立てることができる。 (a) 問題の事由について公に意見を発表していること (b) 当事者の何れかの関係者若しくは友人,又は当事者の何れかと明白な敵対関係にある者であること (c) 専門家としての意見を求められる事由に関して不適格若しくは能力を欠くこと,又は (d) 過去5年以内に当事者の何れかに対して従属的若しくは独立的立場において職業上の役務を提供したこと,又は同期間中に当事者の何れかとの間に商業上又は事業上の関係を保有したこと - 特許庁

Generals were: the Evil Uemon no kami (Captain of the Right Division of the Headquarters of the Outer Palace) Nobuyori; his child, the new Chamberlain FUJIWARA no Nobuchika; Nobuyori's own elder brother FUJIWARA no Ieyori the Hyobu no Gon no Taifu (provisional senior assistant minister of Hyobusho Ministry of Military), Minbugonshofu (Junior Assistant Minister of the Ministry of Popular Affairs) FUJIWARA no Motonari; younger brother FUJIWARA no Motonari the Owari Shosho (Minor captain of Owari Province); in addition, Middle counselor of Fushimi-Genji (Minamoto clan) MINAMOTO no Moronaka; Middle captain of Echigo FUJIWARA no Narichika; jibukyo (Minister of the Ministry of Civil Administration) Kanemichi; the former official of Iyo Province Nobutaka; Sadatomo the Governor of Iki Province; Arifusa the Governor of Tanba Province; MINAMOTO no Yorimasa the Head of Hyogo; MINAMOTO no Mitsuyasu the former official of Izuo Province (Mitsuyasu); Mitsumoto the Governor of Iga Province; MINAMOTO no Suezane the Governor of Kawachi; their children Suemori the saemon-no-jo (Secretary of the Left Division of the Headquarters of the Outer Palace Guard) for the first time in the Minamoto clan Yoshitomo was first on the list for Sama no kami (Chief of the Bureau of Horses); his eldest son Kamakura aku (evil) Genta MINAMOTO no Yoshihira; his second son MINAMOTO no Asanaga was chugudaifu (Master of the Empress' Palace); third son MINAMOTO no Yoritomo was Hyoe no suke (Assistant at Headquarters of the Middle Palace Guard); Yoshitomo's uncle Rokuro MUTSU Yoshitaka; Yoshitomo's younger brothers Juro SHINGU and MINAMOTO no Yukiie; cousin MINAMOTO no Shigenari who was Sado shikibu taiyu (the assistant minister of the Ceremonial Ministry, and also in charge of Sado Province) (Grand Master); and also Shirohei Hiraga and Yoshinori Hiraga. 例文帳に追加

大将に悪右衛門督信頼、その子 新侍従藤原信親、信頼の実兄にあたる兵部権大輔藤原家頼、民部権少輔藤原基成、弟の尾張少将藤原信説、そのほかに伏見源中納言源師仲、越後中将藤原成親、治部卿兼通、伊予前司信員、壱岐守貞知、但馬守有房、兵庫頭源頼政、出雲前司源光保(光保)、伊賀守光基、河内守源季実、その子息左衛門尉季盛、義朝はじめ源氏一門ではまず左馬頭義朝を筆頭に、長子鎌倉悪源太源義平、次男中宮大夫進源朝長、三男兵衛佐源頼朝、義朝の叔父陸奥六郎義隆、義朝の弟新宮十郎源行家、従兄弟の佐渡式部大輔(大夫)源重成、平賀四郎平賀義宣とある。 - Wikipedia日英京都関連文書対訳コーパス

(iv) Where the said amount for which the corporation intends to receive a grace of tax payment exceeds 500,000 yen, the type, amount, value and location of the security listed in the items of Article 50 of the Act on General Rules for National Taxes which it intends to provide at the time of filing the application (when the security is a guarantee by a guarantor, the guarantor's name and the location, address or domicile of his/her head office or principal office) and any other matters for reference concerning the security (where there is any special circumstance whereby the corporation cannot provide security, the said circumstance). 例文帳に追加

四 当該猶予を受けようとする金額が五十万円を超える場合には、その申請時に提供しようとする国税通則法第五十条各号に掲げる担保の種類、数量、価額及び所在(その担保が保証人の保証であるときは、保証人の名称又は氏名及び本店若しくは主たる事務所の所在地又は住所若しくは居所)その他担保に関し参考となるべき事項(担保を提供することができない特別の事情があるときは、その事情) - 日本法令外国語訳データベースシステム

(ii) The name of a defrayer of wages or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to wages or remuneration that is not subject to the provisions of Part IV, Chapter V (Withholding at the Source of Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions for Withholding at the Source of Remuneration, etc. for the Provision of the Services of Entertainers, etc. Paid by Tax-Exempt Entertainment Corporations, etc.) of the Act on Special Measures Concerning Taxation) and his/her domicile or residence or the location of the head office or principal office 例文帳に追加

二 法第百七十二条第一項第一号に規定する給与又は報酬(法第四編第五章(非居住者又は法人の所得に係る源泉徴収)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例)の規定の適用を受けないものに限る。)の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地 - 日本法令外国語訳データベースシステム

The position of 'Soke', or Grand Master, who was in charge of "Kyuho" and the Ogasawara style of etiquette, was passed down in Soryo-ke (the main branch of the family) for generations, but in 1562, to prevent the horseback archery technique from dying out, the 17th head of the family, Nagatoki OGASAWARA, and his son Sadayoshi OGASAWARA, who as daimyo (Japanese territorial lord) in the Sengoku period were involved in fierce battles against Shingen TAKEDA, handed the art of "kyuho", the family geneology and records to their cousin, Tsunenaga OGASAWARA, entrusting him with passing on the arts of archery, horsemanship and courtesy. 例文帳に追加

小笠原家は代々、総領家(本家)が糾法および小笠原流礼法全般をとりしきり「宗家」となっていたが、惣領家十七代の小笠原長時とその子小笠原貞慶は、戦国大名として武田信玄らと壮絶な戦を繰り広げる中、弓馬礼法の伝統を絶やさないため、永禄5年(1562年)、従兄弟筋にあたる小笠原経長に糾法的伝と系図、記録を携え、弓馬術礼法の道統を託した。 - Wikipedia日英京都関連文書対訳コーパス

It is said that during the Kyoho era (1716 - 1736), the head monk of Shoren-in Temple at the base of Mt. Kacho, one of Higashiyama mountain range (in Kyoto Prefecture), brought back with him striped potatoes shaped like shrimp when he returned from his travel over Kyushu; the potatoes were given to Gondayu HIRANO who served the monk, and when the potatoes were cultivated in the land of Maruyama, which is a hillock on the western side of the Mt. Kacho, the potatoes harvested were of excellent quality and had warpage and stripe patterns like those of shrimp, and thus were given the name ebiimo. 例文帳に追加

海老芋は、享保(1716~1736)の頃、東山(京都府)の1つ、華頂山麓にある青蓮院の門跡が、九州を巡行し、海老のような縞模様の芋を持ち帰り、その芋を仕えていた平野権太夫が拝領して、同じ華頂山西側の小丘である円山の地で栽培したところ、海老のような反りと縞模様をもった質の良い芋ができたので、その姿から、海老芋と名付けられたと云われている。 - Wikipedia日英京都関連文書対訳コーパス

Takauji entered Kyoto and chased Emperor Godaigo, Yoshisada NITTA fled to the Hokuriku region with Imperial Prince Tsuneyoshi placed as Emperor and died in battle at Fujishima of the Echizen Province attacked by ASHIKAGA troops in 1338, and "Taiheiki" makes a description of Koto no naishi at around that time as in the following: Koto no naishi, who parted from Yoshisada NITTA at Imakatata beside Lake Biwa and spent days sadly in Kyoto, was invited by Yoshisada NITTA and started for Hokuriku, but at Somayama (present Najo Town, Fukui Prefecture), she knew that he had died in a battle and became a (female) priest seeing his head hung on a prison gate. 例文帳に追加

尊氏が上京して後醍醐天皇を追い、新田義貞は恒良親王らを奉じて北陸地方へ逃れ、足利軍の攻勢により1338年に越前国藤島で戦死するが、『太平記』においては、琵琶湖畔の今堅田において別れ、京にて悲しみの日々を送っていた勾当内侍は新田義貞に招かれ北陸へ向かうが、杣山(福井県南条町)において新田義貞の戦死を知り、獄門にかけられた新田義貞の首級を目にして落飾して比丘尼になったと描かれている。 - Wikipedia日英京都関連文書対訳コーパス

(8) The provisions of the main clause of paragraph (4) and the provisions of the preceding two paragraphs shall apply mutatis mutandis where a financial institution or financial instruments business operator specified by a Cabinet Order (limited to a domestic corporation; referred to in the next paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3(2) or (6)) on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008. In this case: in the main clause of paragraph (4), the phrase "his/her or its name and his/her domicile or residence or the location of its head office or principal office" shall be deemed to be replaced with "its name and the location of its head office or principal office"; in paragraph (7)(i), the phrase "nonresidents or foreign corporations" shall be deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the next paragraph"; in paragraph (7)(ii), the phrase "domestic corporation(s)" shall be deemed to be replaced with "domestic corporation(s) (excluding a domestic financial institution(s), etc. prescribed in the next paragraph," and the phrase "foreign corporation(s)" shall be deemed to be replaced with "domestic corporation(s) and domestic financial institution(s), etc. prescribed in the said paragraph." 例文帳に追加

8 第四項本文及び前二項の規定は、金融機関又は金融商品取引業者で政令で定めるもの(内国法人に限る。次項において「国内金融機関等」という。)が平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子(第三条の三第二項又は第六項の規定の適用があるものを除く。)の支払を受ける場合について準用する。この場合において、第四項本文中「氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所」とあるのは「名称及び本店又は主たる事務所」と、前項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人(次項に規定する国内金融機関等を除く。)」と、「外国法人」とあるのは「外国法人並びに同項に規定する国内金融機関等」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

In principle, every foreign national who has entered Japan must apply for registration to the mayor or head of the city, town, or village in which his/her residence is located, in accordance with the Alien Registration Act (hereinafter referred to as the “Registration Act”), within 90 days of the date of his/her landing (Article 3 of the Registration Act). However, most foreign nationals who have entered Japan with the status of residence ofTemporary Visitor”, accounting for more than 90% of the total number of foreign entrants, leave Japan without registering. Therefore, the registered number of foreign nationals with the status of residence ofTemporary Visitoris small,accounting for only 1.5% of the total number of registered foreign nationals as of the end of 2009. As a result, the statistics on the foreign nationals registered in Japan can be considered as the data mainly for foreign nationals who stay in Japan for a relatively long period of time for such purposes as employment, study or cohabitation, living a “settled lifein the local community. 例文帳に追加

ただし,一般の入国者の場合,外国人登録法(以下「外登法」という。)に基づき,入国の日から90日以内に居住地の市区町村で外国人登録の申請を行うことが義務付けられている(外登法第3条)ため,我が国に入国する外国人の90%以上を占める「短期滞在」の在留資格をもって在留する人の多くは,外国人登録を行うことなく出国してしまうことがほとんどであることから,同在留資格の外国人登録者数に占める割合は小さなものとなっている(平成21年末現在1.5%)。 - 特許庁

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

(ii) a document that contains the name or trade name of a Member and the location of his/her principal office or head office, a sworn, written statement that such person falls under any of the items of Article 30, paragraph (1) of the Act for each Commodity Market where such person carries out transactions, a sworn, written statement that such person does not fall under any of the provisions of Article 15, paragraph (2), item (i) (a) to (l) of the Act, and in the case of completing settlement by the methods set forth in Article 105, item (i) of the Act on one or more Commodity Markets which a Member Commodity Exchange pertaining to the application intends to open, a record concerning the amount of the net assets of the person who prepared the written application according to Form No. 1 within 30 days prior to the date of filing the application for a permission; 例文帳に追加

二 会員の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した書面、その者が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当することを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも該当しないことを誓約する書面並びに申請に係る会員商品取引所が開設しようとする一以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には許可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関する調書 - 日本法令外国語訳データベースシステム

(ii) when the notification of change is pertaining to a person who has newly become a Member, a document that contains the name or trade name of such person and the location of his/her principal office or head office, a sworn, written statement by that person that such person falls under any of the items of Article 30, paragraph (1) of the Act for each Commodity Market where such person carries out transactions, a sworn, written statement by that person that such person does not fall under any of the provisions of Article 15, paragraph (2), item (i) (a) to (l) of the Act, and in the case of completing settlement by the methods set forth in Article 105, item (i) of the Act on one or more Commodity Markets which the Member Commodity Exchange pertaining to the notification intends to open, a record concerning the amount of the net assets of the person who prepared the written notification according to Form No. 1 within 30 days prior to the day when such person became a Member; 例文帳に追加

二 変更の届出が新たに会員となった者に係るときは、その者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した書面、その者が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当することを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも該当しないことを誓約する書面並びに届出に係る会員商品取引所が開設する一以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には会員となった日前三十日以内に様式第一号により作成したその者の純資産額に関する調書 - 日本法令外国語訳データベースシステム

(iv) a document that contains the name or trade name of a Trading Participant and the location of his/her principal office or head office, a sworn, written statement by that person that such person does not fall under any of the provisions of (a) to (c) of Article 82, paragraph (1), item (i) of the Act or (a) to (c) of item (ii) of the same paragraph, a sworn, written statement by that person that such person does not fall under any of the provisions of Article 15, paragraph (2), item (i) (a) to (l) of the Act, and in the case of completing settlement by the methods set forth in Article 105, item (i) of the Act on one or more Commodity Markets which a Member Commodity Exchange pertaining to the application intends to open, a record concerning the amount of the net assets of the person who prepared the written application according to Form No. 1 within 30 days prior to the date of filing the application for a license; 例文帳に追加

四 取引参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した書面、その者が取引をする商品市場ごとに法第八十二条第一項第一号イからハまで又は同項第二号イからハまでのいずれかに該当することを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも該当しないことを誓約する書面並びに申請に係る株式会社商品取引所が開設しようとする一以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には許可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関する調書 - 日本法令外国語訳データベースシステム

(ii) when the notification of change is pertaining to a person who has newly become a Trading Participant, a document stating the name or trade name of that person and the location of his/her principal office or head office, a sworn, written statement by that person that such person falls under any of the provisions of (a) through (c) of Article 82, paragraph (1), item (i) of the Act, or any of the provisions of (a) through (c) of item (ii) of the same paragraph for each Commodity Market where such person carries out transactions, a sworn, written statement by that person that such person does not fall under any of the provisions of Article 15, paragraph (2), item (i) (a) to (l) of the Act, and in the case of completing settlement by the methods set forth in Article 105, item (i) of the Act on one or more Commodity Markets which the Incorporated Commodity Exchange pertaining to the notification intends to open, a record concerning the amount of the net assets of the person who prepared the written notification according to Form No. 1 within 30 days prior to the day when that person became a Trading Participant; 例文帳に追加

二 変更の届出が新たに取引参加者となった者に係るときは、その者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した書面、その者が取引をする商品市場ごとに法第八十二条第一項第一号イからハまで又は同項第二号イからハまでのいずれかに該当することを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも該当しないことを誓約する書面並びに届出に係る株式会社商品取引所が開設する一以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には取引参加者となった日前三十日以内に様式第一号により作成したその者の純資産額に関する調書 - 日本法令外国語訳データベースシステム

In addition to the four copies of the representations of the design filed or left with every reciprocity application for the registration of a design, a copy of the design filed or deposited by the applicant or his predecessor in title as the case may be, in respect of the first application in United Kingdom or convention country or group of countries or inter-governmental organization, duly certified by the Official Chief or Head of the organization in which it was filed, or deposited or otherwise verified to the satisfaction of the Controller, shall be filed or left at the Office at the same time as the reciprocity application or within such further time not exceeding three months as the Controller may allow on an application made in form 18 with fee specified in the first schedule. 例文帳に追加

意匠登録の相互主義出願で提出された意匠の表示4通に追加し,出願人又は場合によりその前権原者により,連合王国,又は条約国若しくは国家群又は政府間機関における当該最初の出願について提出又は寄託された意匠の写し1通であって,その提出先の特許庁長官若しくは機関の長により適法に認証され若しくは寄託され,又は長官の納得するまで証明されたものを,当該相互主義出願と同時に、もしくは表18に基づき、付則1に規定された手数料の納付とともになされた出願に対し長官が許可することができる3月を超えない付加期間内に,特許庁に提出しなければならない。 - 特許庁

Article 4 (1) The mayor of the city or the head of the town or village shall, in cases where an application has been made under paragraph (1) of the preceding Article, register, on the alien registration card (hereinafter referred to as a "registration card"), the following items, of which items (ix) and (xx) are to be registered only for an alien other than a permanent resident specified in the left-hand column of Table 2 of the Immigration Control Act (hereinafter referred to as a "permanent resident") or a special permanent resident as provided for in the Special Act on the Immigration Control of, Inter Alios, Those Who Have Lost Japanese Nationality on the Basis of the Treaty of Peace with Japan (Act No.71 of 1991, hereinafter referred to as the "Special Act on Immigration Control") (hereinafter referred to as a "special permanent resident"), while items (xviii) and (xx) are to be registered only for an alien other than one whose period of stay has been prescribed to be less than one year under the provisions of the Immigration Control Act and who is currently within such period (excluding an alien who, as a result of an extension of the period of stay or a change in the status of residence, has been granted permission to stay in Japan for one year or more, calculated from the commencement of his/her initial period of stay) (hereinafter referred to as a "resident of less than one year"), and the application shall be kept at the offices of the relevant city, town or village. 例文帳に追加

第四条 市町村の長は、前条第一項の申請があつたときは、当該申請に係る外国人について次に掲げる事項を外国人登録原票(以下「登録原票」という。)に登録し、これを市町村の事務所に備えなければならない。ただし、当該外国人が、入管法別表第二の上欄の永住者の在留資格をもつて在留する者(以下「永住者」という。)又は日本国との平和条的に基づき日本の国籍を離脱した者等の出入国管理に関する特例法(平成三年法律第七十一号)に定める特別永住者(以下「特別永住者」という。)である場合にあっては第九号及び第二十号に掲げる事項を、入管法の規定により一年未満の在留期間を決定され、その期間内にある者(在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなった者を除く。以下「一年未満在留者」という。)である場合にあっては第十八号及び第十九号に掲げる事項を、それぞれ登録原票に登録することを要しない。 - 日本法令外国語訳データベースシステム

Unless otherwise indicated, the following terms shall be understood as follows: (a) “Bureaumeans the Bureau of Legal Affairs of the Intellectual Property Office; (b) “Chief Hearing Officermeans the officer within the Bureau who exercises immediate supervision over any Hearing Officer. His title or official designation may differ from the wordsChief Hearing Officerdepending on the structure of the Office; (c)Courtmeans a court of general jurisdiction such as Regional Trial Court; (d) “Directormeans the Director of the Bureau of Legal Affairs; (e) “Director Generalmeans the head of the Intellectual Property Office; (f) “Hearing Officermeans the Officer within the Bureau authorized to exercise the functions ofHearing Officerin these Regulations. The title or official designation of such officers may differ from the wordsHearing Officers” depending on the structure of the Office; (g) “IP Codemeans Republic Act No. 8293 otherwise known as the Intellectual Property Code of the Philippines; (h) “Officemeans the Intellectual Property Office; (i)Regulationsmeans this set of rules and regulations and such Regulations as may be formulated by the Director of the Bureau of Legal Affairs and approved by the Director General.例文帳に追加

別段の定めがない限り,次の用語は,次のように解釈する。 (a)「局」とは,知的所有権庁の法務局をいう。 (b)「主任聴聞官」とは,局の上級職員であって,聴聞官を直接監督するものをいう。その役職又は正式な呼称は,庁の構成によっては,「主任聴聞官」の語と異なる場合がある。 (c)「裁判所」とは,地方裁判所等の一般管轄権を有する裁判所をいう。 (d)「局長」とは,法務局長をいう。 (e)「長官」とは,知的所有権庁の長をいう。 (f)「聴聞官」とは,局の上級職員であって,本規則において,「聴聞官」の職権を行使する権限を有するものをいう。当該職員の役職又は正式の呼称は,庁の構成によっては「聴聞官」の語と異なる場合がある。 (g)「IP法」とは,フィリピン知的財産法とも称する共和国法律第8293号をいう。 (h)「庁」とは,知的所有権庁をいう。 (i)「規則」とは,この一連の規則及び法務局長が作成し長官が承認する規則をいう。 - 特許庁

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

4 非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書(以下この条において「非課税適用申告書」という。)を、その支払を受ける際、その利子の支払をする者(当該利子の支払が支払の取扱者で政令で定めるもの(以下この項、第七項及び第十一項において「支払の取扱者」という。)を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者)を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地(同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地)の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、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

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

例文

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

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