「order method」に関連した英語例文の一覧と使い方(140ページ目) - Weblio英語例文検索

ii) Qualified split-off-type company split: Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

二　適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

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

第六十六条の九の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

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

第六十八条の九十三の六　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十八条の八十八の二　連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein). 例文帳に追加

第百三十一条　第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの（以下「老齢等年金給付」という。）の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。）の方法による場合を除くほか、普通徴収（市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。）の方法によらなければならない。 - 日本法令外国語訳データベースシステム

The following shall be excluded from patent protections: (a) Discoveries, scientific theories and mathematical method; (b) Schemes, rules and methods of performing mental acts, playing games or doing business, and programs for computers; (c) Methods for treatment of the human or animal body by surgery or therapy and diagnostic methods practiced on the human or animal body. This provision shall not apply to products and compositions for use in any of these methods; (d) Plant varieties or animal breeds or essentially biological process for the production of plants or animals. This provision shall not apply to microorganisms and non-biological and microbiological processes; (e) Aesthetic creations; and (f) Anything which is contrary to public order or morality. (Sec. 22, IP CODE)例文帳に追加

次のものは，特許による保護から除外される。 (a)発見，科学の理論及び数学的方法 (b)精神的活動の遂行，遊戯又は事業行為に関する計画，法則及び方法並びにコンピュータ・プログラム (c)手術又は治療による人体又は動物の体の処置方法及び人体又は動物の体の診断方法。本規定は，これらの方法の何れかにおいて使用するための物及び組成物には適用しない。 (d) 植物の品種，動物の品種並びに植物又は動物の生産のための本質的に生物学的な方法。本規定は，微生物並びに非生物学的及び微生物学的方法には適用しない。 (e)美的創作物，及び (f)公序良俗に反するもの (IP法第22条) - 特許庁

Article 16 (1) Nippon Telegraph and Telephone East Corporation (hereinafter in this article referred to as "NTT East") shall, in order to ensure that the level of the specified interconnection charges (referring to those pertaining to telephone services among interconnection charges as stipulated in Article 33 paragraph (2) of the Telecommunications Business Act and which are specified in the applicable Ordinance of MIC. The same shall apply in this article.) of NTT East be on the same level of the specified interconnection charges of Nippon Telegraph and Telephone West Corporation (hereinafter in this article referred to as "NTT West") during the period specified in the applicable Ordinance of MIC, deliver the specified amount of money calculated by the method specified in the applicable Ordinance of MIC as money to cover part of costs necessary for interconnection services of NTT West. 例文帳に追加

第十六条　東日本電信電話株式会社（以下この条において「東会社」という。）は、総務省令で定める期間における東会社の特定接続料（電気通信事業法第三十三条第二項に規定する接続料のうち電話の役務に係るものであつて総務省令で定めるものをいう。以下この条において同じ。）と西日本電信電話株式会社（以下この条において「西会社」という。）の特定接続料が同等の水準となることを確保するため、西会社に対し、西会社の接続の業務に要する費用の一部に充てるものとして総務省令で定める方法により算定した額の金銭を交付するものとする。 - 日本法令外国語訳データベースシステム

Article 15 A cooperative engaged in mutual aid activities or a cooperative other than one engaged in mutual aid activities (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i) of the New Cooperatives Act) which is already investing the surplus funds that were accrued during the course of its activities by a method other than the methods prescribed in Article 57-5 of the New Cooperatives Act at the time of the enforcement of this Act and whose total number of partner (partner of the member cooperatives in the case of a federation of cooperatives) exceeds the standard specified by a Cabinet Order set forth in Article 35, paragraph (6) of the New Cooperatives Act shall dispose of its assets pertaining to said investment by the day on which three years have elapsed from the enforcement date. 例文帳に追加

第十五条　この法律の施行の際現に新協同組合法第五十七条の五に規定する方法以外でその業務上の余裕金を運用する共済事業を行う協同組合及び共済事業を行う協同組合以外の協同組合（信用協同組合及び新協同組合法第九条の九第一項第一号の事業を行う協同組合連合会を除く。）であって組合員（協同組合連合会にあっては、会員たる組合の組合員）の総数が新協同組合法第三十五条第六項の政令で定める基準を超えるものは、施行日から起算して三年を経過する日までの間に当該運用に係る資産を処分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

The following shall not be protected as utility models: a) inventions the commercial exploitation of which would be contrary to public order or morality, including inventions harmful to the health or life of persons, animals or plants or which are likely to seriously harm the environment, provided that said exception shall not depend merelyonthefactthatexploitationthereofisprohibitedbyalegalprovision; b) plant varieties and animal breeds; c) inventions having as a subject-matter biological material; d)inventionshavingasasubject-matteraproductconsistingofachemicalor pharmaceutical substance; e) inventions having as a subject-matter a process or a method.例文帳に追加

次のものは，実用新案としての保護を受けることができない。(a) 発明であって，その商業的利用が公の秩序又は善良の風俗に反するもの。それには，人間，動物若しくは植物の健康若しくは生命にとって有害である発明，又は環境を深刻に害する虞のある発明を含める。ただし，前記の除外は，発明の利用が法的規定によって禁止されているという事実のみには準拠しないものとする。(b) 植物品種及び動物品種(c) 生物学的材料を主題とする発明(d) 化学的又は医薬的物質によって構成される生産物を主題とする発明(e) 方法又は手法を主題とする発明第2条実用新案についての権利は，発明者又はその権原承継人に属するものとする。 - 特許庁

Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)). 例文帳に追加

第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 940, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (3) of the Companies Act shall apply mutatis mutandis to the case where a Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger gives public notice under Article 219, paragraph (1) or Article 293, paragraph (1) of the same Act as applied mutatis mutandis pursuant to the preceding paragraph by the method set forth in Article 939, paragraph (1), item (iii) of the same Act and the provisions of Article 940, paragraph (1) (limited to the part pertaining to item (iii)) and paragraph (3) of the same Act shall apply mutatis mutandis to the case where a Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger gives public notice under Article 220, paragraph (1) of the same Act as applied mutatis mutandis pursuant to the preceding paragraph (including the case where it is applied mutatis mutandis pursuant to Article 293, paragraph (4) of the same Act pursuant to the preceding paragraph) by the method set forth in Article 939, paragraph (1), item (iii) of the same Act. In this case, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２　会社法第九百四十条第一項（第一号に係る部分に限る。）及び第三項の規定は新設合併消滅株式会社商品取引所が同法第九百三十九条第一項第三号に掲げる方法により前項において準用する同法第二百十九条第一項又は第二百九十三条第一項の規定による公告をする場合について、同法第九百四十条第一項（第三号に係る部分に限る。）及び第三項の規定は新設合併消滅株式会社商品取引所が同法第九百三十九条第一項第三号に掲げる方法により前項において準用する同法第二百二十条第一項（前項において準用する同法第二百九十三条第四項において準用する場合を含む。）の規定による公告をする場合について、それぞれ準用する。この場合において、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

(2) The provisions of Article 940, paragraph 1 (limited to the part pertaining to item 1) and paragraph 3 of the Company Act shall apply mutatis mutandis to the case where a Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger gives public notice under Article 219, paragraph 1 or Article 293, paragraph 1 of the same Act as applied mutatis mutandis pursuant to the preceding paragraph by the method set forth in Article 939, paragraph 1, item 3 of the same Act and the provisions of Article 940, paragraph 1 (limited to the part pertaining to item 3) and paragraph 3 of the same Act shall apply mutatis mutandis to the case where a Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger gives public notice under Article 220, paragraph 1 of the same Act as applied mutatis mutandis pursuant to the preceding paragraph (including the case where it is applied mutatis mutandis pursuant to Article 293, paragraph 4 of the same Act pursuant to the preceding paragraph) by the method set forth in Article 939, paragraph 1, item 3 of the same Act. In this case, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

２ 会社法第九百四十条第一項（第一号に係る部分に限る。）及び第三項の規定は新設合併消滅株式会社商品取引所が同法第九百三十九条第一項第三号に掲げる方法により前項において準用する同法第二百十九条第一項又は第二百九十三条第一項の規定による公告をする場合について、同法第九百四十条第一項（第三号に係る部分に限る。）及び第三項の規定は新設合併消滅株式会社商品取引所が同法第九百三十九条第一項第三号に掲げる方法により前項において準用する同法第二百二十条第一項（前項において準用する同法第二百九十三条第四項において準用する場合を含む。）の規定による公告をする場合について、それぞれ準用する。この場合において、必要な技術的読替えは、政令で定める。 - 経済産業省

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation 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 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 (ii)), 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 corporation or foreign affiliated corporation 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 corporation or the said affiliated foreign corporation 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

第四十条の十一　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居住者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法人又は外国関係法人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法人又は当該外国関係法人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

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十六条の四の二　内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

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

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

Article 25 (1) In case where a specified measuring instrument that is required to undergo a periodic inspection pursuant to the provision of Article 19, paragraph 1 has been inspected by a certified measurer specified by the Ordinance of the Ministry of Economy, Trade and Industry for each type of specified measuring instruments by the method specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in Article 23, paragraphs 2 and 3, within the period specified by the Cabinet Order set forth in Article 19, paragraph 1, item 3 prior to the day of the periodic inspection and bears an indication affixed by such certified measurer pursuant to the provision of paragraph 3, if a person using such specified measuring instrument has notified, prior to the day of the periodic inspection, the prefectural governor or the head of the specified municipality having jurisdiction over the location of his/her place of business of such fact, said specified measuring instrument shall not be required to undergo a periodic inspection notwithstanding the provisions of the same Article. 例文帳に追加

第二十五条　第十九条第一項の規定により定期検査を受けなければならない特定計量器であって、その特定計量器の種類に応じて経済産業省令で定める計量士が、第二十三条第二項及び第三項の経済産業省令で定める方法による検査を実施期日前第十九条第一項第三号の政令で定める期間以内に行い、第三項の規定により表示を付したものについて、これを使用する者が、その事業所の所在地を管轄する都道府県知事又は特定市町村の長に実施期日までにその旨を届け出たときは、当該特定計量器については、同条の規定にかかわらず、当該定期検査を受けることを要しない。 - 日本法令外国語訳データベースシステム

Article 47 (1) A Mutual Company, members representing at least one thousandth (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or one thousand (or any smaller number prescribed by the articles of incorporation) or more members of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 39, paragraph (1)), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation), or three (or any smaller number prescribed by the articles of incorporation) or more general representatives may file a petition with the court, prior to the session of the General Meeting, for the election of an inspector who shall be retained to investigate the convocation procedures and method of resolution relating to such meeting. 例文帳に追加

第四十七条　相互会社、社員総数の千分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員若しくは千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、第三十九条第一項に規定する政令で定める数以上の社員）で六月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続いて社員である者又は三名（これを下回る数を定款で定めた場合にあっては、その数）以上の総代は、総代会に係る招集の手続及び決議の方法を調査させるため、当該総代会に先立ち、裁判所に対し、検査役の選任の申立てをすることができる。 - 日本法令外国語訳データベースシステム

(i) an agreement under which one party promises the other party that he/she will accept deposits of goods specified by Cabinet Order (hereinafter referred to as "specified commodities") for a period not shorter than the period set forth by Cabinet Office Ordinance (excluding cases that fall under the acceptance of a trust; including cases in which money or other alternative goods will be delivered in lieu of the return of deposited specified commodities) and that he/she will give said other party economic benefits with regard to said deposits, or one party promises the other party that he/she will accept deposits of specified commodities (excluding cases that fall under the acceptance of a trust) and that he/she will purchase said specified commodities at a certain fixed price (including a price that will be determined according to a certain fixed method) after the lapse of a period not shorter than the period set forth by said Cabinet Office Ordinance, and under which the other party, in response, promises to make deposits of said specified commodities; and 例文帳に追加

一　当事者の一方が相手方に対して、内閣府令で定める期間以上の期間にわたり政令で定める物品（以下「特定商品」という。）の預託（預託を受けた特定商品の返還に代えて金銭その他これに代替する物品を給付する場合を含む。）を受けること（信託の引受けに該当するものを除く。）及び当該預託に関し財産上の利益を供与することを約し、又は特定商品の預託を受けること（信託の引受けに該当するものを除く。）及び当該内閣府令で定める期間以上の期間の経過後一定の価格（一定の方法により定められる価格を含む。）により当該特定商品を買い取ることを約し、相手方がこれに応じて当該特定商品を預託することを約する契約 - 日本法令外国語訳データベースシステム

(ii) an agreement under which one party promises the other party that he/she will manage the facility use rights specified by Cabinet Order (hereinafter referred to as "facility use rights") for a period not shorter than the period set forth by the Cabinet Office Ordinance referred to in the previous item (excluding cases in which the facility use rights are managed through a trust; including cases in which money or other alternative goods will be delivered in lieu of said facility use rights after the lapse of said period) and that he/she will give economic benefits with regard to said management, or one party promises the other party that he/she will manage said facility use rights (excluding cases in which the facility use rights are managed through a trust) and that he/she will purchase said facility use rights at a certain fixed price (including a price that will be determined according to a certain fixed method) after the lapse of a period not shorter than the period set forth by said Cabinet Office Ordinance, and under which the other party, in response, promises to allow him/her to manage said facility use rights. 例文帳に追加

二　当事者の一方が相手方に対して、施設の利用に関する権利であつて政令で定めるもの（以下「施設利用権」という。）を前号の内閣府令で定める期間以上の期間管理すること（信託によるものを除き、当該期間の経過後当該施設利用権に代えて金銭その他これに代替する物品を給付する場合を含む。）及び当該管理に関し財産上の利益を供与することを約し、又は施設利用権を管理すること（信託によるものを除く。）及び当該内閣府令で定める期間以上の期間の経過後一定の価格（一定の方法により定められる価格を含む。）により当該施設利用権を買い取ることを約し、相手方がこれに応じて当該施設利用権を管理させることを約する契約 - 日本法令外国語訳データベースシステム

Article 316-15 (1) With regard to evidence other than that which has been disclosed pursuant to the provision of the preceding Article, belonging to any category of evidence provided in the following items and which is deemed to be important to judge the credibility of particular evidence for examination requested by the public prosecutor, the public prosecutor shall, upon the request of disclosure by the defendant or his/her counsel, promptly disclose it by the means prescribed in item (i) of the same Article when he/she deems it appropriate considering the extent of the importance, other necessities for disclosure in order to prepare for the defense of the accused and the contents and the extent of possible harmful effects of disclosure. In this case, the public prosecutor may, when he/she deems it necessary, designate the time or method of disclosure or set appropriate conditions for disclosure. 例文帳に追加

第三百十六条の十五　検察官は、前条の規定による開示をした証拠以外の証拠であつて、次の各号に掲げる証拠の類型のいずれかに該当し、かつ、特定の検察官請求証拠の証明力を判断するために重要であると認められるものについて、被告人又は弁護人から開示の請求があつた場合において、その重要性の程度その他の被告人の防御の準備のために当該開示をすることの必要性の程度並びに当該開示によつて生じるおそれのある弊害の内容及び程度を考慮し、相当と認めるときは、速やかに、同条第一号に定める方法による開示をしなければならない。この場合において、検察官は、必要と認めるときは、開示の時期若しくは方法を指定し、又は条件を付することができる。 - 日本法令外国語訳データベースシステム

Article 214 (1) When the Prime Minister finds it necessary for securing the sound and appropriate operation of the Investment Corporation's business and for achieving Investor protection in light of the status of business of the organizer(s), Corporate Officer(s) at Establishment, or Supervisory Officers at Establishment of the Investment Corporation that is in the process of being established, the Investment Corporation, the Asset Management Company thereof, the person who has accepted the re-entrustment of part of the authority pertaining to asset investment by said Asset Management Company, the Asset Custody Company, or an Administrative Agent (limited to the business related to the Investment Corporation; hereinafter the same shall apply in this paragraph), he/she may, only to the extent necessary, order said organizer(s) or said Investment Corporation to change its method of business, change its Asset Management Company, or to take other measures necessary to improve its business operations. 例文帳に追加

第二百十四条　内閣総理大臣は、設立中の投資法人の設立企画人、設立時執行役員若しくは設立時監督役員若しくは投資法人又は当該投資法人の資産運用会社、当該資産運用会社から資産の運用に係る権限の一部の再委託を受けた者、資産保管会社若しくは一般事務受託者の業務（投資法人に係る業務に限る。以下この項において同じ。）の状況に照らして、投資法人の業務の健全かつ適切な運営を確保し、投資主の保護を図るため必要があると認めるときは、当該設立企画人又は当該投資法人に対し、その必要な限度において、業務の方法の変更、資産運用会社の変更その他業務の運営の改善に必要な措置をとるべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

Article 84 (1) The provisions of Article 208 (excluding paragraph (2)), Article 209, Article 211, and Article 212, paragraph (1) (excluding item (ii)) of the Companies Act shall apply mutatis mutandis to the Investment Equity for Subscription. In this case, the phrase "on the date or within the period provided for in Article 199(1)(iv)" in Article 208, paragraph (1) of that Act shall be deemed to be replaced with "on the date or within the period provided for in Article 82, paragraph (1), item (iii) of the Investment Corporations Act (or, in the case referred to in paragraph (2) of that Article, the date under item (ii), paragraph (3) of that Article fixed by the method set forth in that item)," the phrase "a date under Article 199(1)(iv)" in Article 209, item (i) of the Companies Act shall be deemed to be replaced with "a date under Article 82, paragraph (1), item (iii) of the Investment Corporations Act (in the case referred to in paragraph (2) of that Article, the date prescribed in Article 82, paragraph (3), item (ii) fixed by the method set forth in that item)," the term "Article 199(1)(iv)" in Article 209, item (ii) shall be deemed to be replaced with "Article 82, paragraph (1), item (iii) of the Investment Corporations Act" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第八十四条　会社法第二百八条（第二項を除く。）、第二百九条、第二百十一条及び第二百十二条第一項（第二号を除く。）の規定は、募集投資口について準用する。この場合において、同法第二百八条第一項中「第百九十九条第一項第四号の期日又は同号の期間内」とあるのは「投資法人法第八十二条第一項第三号の期日又は同号の期間内（同条第二項の場合にあっては、同条第三項第二号に掲げる方法により確定した同号の期日）」と、同法第二百九条第一号中「第百九十九条第一項第四号の期日」とあるのは「投資法人法第八十二条第一項第三号の期日（同条第二項の場合にあっては、同条第三項第二号に掲げる方法により確定し同号の期日）」と、同条第二号中「第百九十九条第一項第四号」とあるのは「投資法人法第八十二条第一項第三号」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

(2) The provisions of Article 36-20, paragraph 2, Articles 36-21 to 36-25, and Article 36-27 shall apply mutatis mutandis to a Foreign Registered Gas Equipment Inspection Body. In this case, the phrase "method specified by an Ordinance of the Ministry of Economy, Trade and Industry" in Article 36-20, paragraph 2 shall be deemed to be replaced with "a method that conforms to the technical standards established by an Ordinance of the Ministry of Economy, Trade and Industry under Article 39-10, paragraph 1," the term "Inspection" in Article 36-20, paragraph 2, Articles 36-21 to 36-23, Article 36-25, and Article 36-27 shall be deemed to be replaced with "Conformity Inspection," the term "Gas Supplier" in Article 36-23-2, paragraph 2 shall be deemed to be replaced with "Manufacturer/Importer Subject to Inspection," the phrase "the items of paragraph 1 of Article 36-18" in Article 36-24 shall be deemed to be replaced with "the items of paragraph 1 of Article 39-14-3," and the term "order" in Article 3-24 and Article 36-25 shall be deemed to be replaced with "request." 例文帳に追加

２　第三十六条の二十第二項、第三十六条の二十一から第三十六条の二十五まで及び第三十六条の二十七の規定は、外国登録ガス用品検査機関に準用する。この場合において、第三十六条の二十第二項中「経済産業省令で定める方法」とあるのは「第三十九条の十第一項の経済産業省令で定める技術上の基準に適合する方法」と、第三十六条の二十第二項、第三十六条の二十一から第三十六条の二十三まで、第三十六条の二十五及び第三十六条の二十七中「検査」とあるのは「適合性検査」と、第三十六条の二十三の二第二項中「ガス事業者」とあるのは「受検事業者」と、第三十六条の二十四中「第三十六条の十八第一項各号」とあるのは「第三十九条の十四の三第一項各号」と、第三十六条の二十四及び第三十六条の二十五中「命ずる」とあるのは「請求する」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

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

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

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

(iv) with regard to the methods set forth in the preceding paragraph, item (i), (c) or (d), the following matters shall neither be deleted nor altered for five years after the last date when the transactions set forth in said Contents were carried out (when a claim pertaining to said Contents is filed for the period: until the date on which said period expires, the date when said period expires or the date when said claim is resolved, whichever occurs later); provided, however, that said Contents can be deleted in cases where the Contents provided for inspection are delivered with a document, in cases where the Contents provided for inspection are delivered by a method set forth in the preceding paragraph, item (i), (a) or (b), or in the preceding paragraph, item (ii), with the Consent (which means consent by the methods prescribed in Article 11, paragraph (1) of the Order) of the customer, or in cases where a customer is instructed to delete such Contents: 例文帳に追加

四　前項第一号ハ又はニに掲げる方法にあっては、当該記載事項に掲げられた取引を最後に行った日以後五年間（当該期間が終了する日までの間に当該記載事項に係る苦情の申出があったときは、当該期間が終了する日又は当該苦情が解決した日のいずれか遅い日までの間）次に掲げる事項を消去し又は改変することができないものであること。ただし、閲覧に供している記載事項を書面により交付する場合、顧客の承諾（令第十一条第一項に規定する方法による承諾をいう。）を得て前項第一号イ、ロ若しくは前項第二号に掲げる方法により交付する場合又は顧客による当該記載事項に係る消去の指図がある場合は、当該記載事項を消去することができる。 - 日本法令外国語訳データベースシステム

Article 316-20 (1) With regard to evidence other than that which has been disclosed pursuant to the provisions of Article 316-14 and paragraph (1) of Article 316-15 and which is deemed to be connected to the allegation prescribed in paragraph (1) of Article 316-17, the public prosecutor shall, upon the request of disclosure by the defendant or his/her counsel, promptly disclose it by the means prescribed in item (i) of Article 316-14 when he/she deems it appropriate considering the extent of the connection, other necessities for disclosure in order to prepare for the defense of the accused, and the contents and the extent of possible harmful effects of disclosure. In this case, the public prosecutor may, when he/she deems it necessary, designate the time or method of disclosure or set appropriate conditions for the disclosure. 例文帳に追加

第三百十六条の二十　検察官は、第三百十六条の十四及び第三百十六条の十五第一項の規定による開示をした証拠以外の証拠であつて、第三百十六条の十七第一項の主張に関連すると認められるものについて、被告人又は弁護人から開示の請求があつた場合において、その関連性の程度その他の被告人の防御の準備のために当該開示をすることの必要性の程度並びに当該開示によつて生じるおそれのある弊害の内容及び程度を考慮し、相当と認めるときは、速やかに、第三百十六条の十四第一号に定める方法による開示をしなければならない。この場合において、検察官は、必要と認めるときは、開示の時期若しくは方法を指定し、又は条件を付することができる。 - 日本法令外国語訳データベースシステム

Article 19-15 (1) With regard to any agricultural and forestry products for which the Japanese Agricultural Standards were enacted pertaining to the standard listed in item (ii) of paragraph (3) of Article 2, and are designated by Cabinet Order as the product whose name is especially necessary to be properly labeled since the name provided for in such Japanese Agricultural Standards is also being used for other agricultural and forestry products produced by a method other than that provided for by such Japanese Agricultural Standards and when left as it is, this would be extremely detrimental to the consumers' choice (hereinafter referred to as the "Specified Agricultural and Forestry Products"), no person shall indicate the name provided for by such Japanese Agricultural Standards or a confusingly similar name on any such Specified Agriculture and Forestry Product or its package, container or invoice when the Grade Label under such Japanese Agricultural Standards was not affixed to the same. 例文帳に追加

第十九条の十五　何人も、第二条第三項第二号に掲げる基準に係る日本農林規格が定められている農林物資であつて、当該日本農林規格において定める名称が当該日本農林規格において定める生産の方法とは異なる方法により生産された他の農林物資についても用いられており、これを放置しては一般消費者の選択に著しい支障を生ずるおそれがあるため、名称の表示の適正化を図ることが特に必要であると認められるものとして政令で指定するもの（以下「指定農林物資」という。）については、当該指定農林物資又はその包装、容器若しくは送り状に当該日本農林規格による格付の表示が付されていない場合には、当該日本農林規格において定める名称の表示又はこれと紛らわしい表示を付してはならない。 - 日本法令外国語訳データベースシステム

(2) When advertising by an electromagnetic means (a means of using an electronic data processing system or other means of using information and communications technology that is specified by an Ordinance of the Ministry of Economy, Trade and Industry; the same shall apply hereinafter) terms and conditions for selling Designated Goods or Designated Rights or for offering Designated Services through Mail Order Sales (except when advertising in response to a request by the advertising target or in other cases specified by an Ordinance of the Ministry of Economy, Trade and Industry), a seller or a Service Provider shall, in addition to the matters listed in the respective items of the preceding paragraph, indicate in the advertisement a method for the advertising target to manifest his/her intention of not wishing to receive advertisements by an electromagnetic means from the seller or Service Provider pertaining to said advertisement, pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry. 例文帳に追加

２　前項各号に掲げる事項のほか、販売業者又は役務提供事業者は、通信販売をする場合の指定商品若しくは指定権利の販売条件又は指定役務の提供条件について電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて経済産業省令で定めるものをいう。以下同じ。）により広告をするとき（その相手方の求めに応じて広告をするとき、その他の経済産業省令で定めるときを除く。）は、経済産業省令で定めるところにより、当該広告に、その相手方が当該広告に係る販売業者又は役務提供事業者から電磁的方法による広告の提供を受けることを希望しない旨の意思を表示するための方法を表示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 40-4 (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

(2) The provisions of Article 186 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance), Article 187 (Prepayment of Expenses in Cases of Filing Final Appeal), Article 189 (Service of Written Notice of the Filing of Final Appeal) and Article 192 to the preceding Article (Indication of Precedents; Matter in Which Reasons for Final Appeal Should be Stated; Period for Submission of Statement of Reasons for Final Appeal; Number of Copies of Document Stating Reasons for Final Appeal; Order to Correct; Sending of Case to Final Appellate Court; and Service of Statement of Reasons for Final Appeal) shall apply mutatis mutandis to a petition for the acceptance of a final appeal. In this case, the term "written notice of the filing of a final appeal" in Article 187, Article 189 and Article 194 shall be deemed to be replaced with "written notice of a petition for the acceptance of a final appeal," the term "appellee of the final appeal" in paragraph (2) of Article 189, Article 195 and the preceding Article shall be deemed to be replaced with "opponent," and the phrase "Article 190 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (1) and Paragraph (2) of Article 312 of the Code) or Article 191 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (3) of Article 312 of the Code)" in paragraph (1) of Article 196 shall be deemed to be replaced with "paragraph (1) of Article 199 (Petition for Acceptance of Final Appeal)." 例文帳に追加

２　第百八十六条（控訴の規定の準用）、第百八十七条（上告提起の場合における費用の予納）、第百八十九条（上告提起通知書の送達等）及び第百九十二条から前条まで（判例の摘示、上告理由の記載の仕方、上告理由書の提出期間、上告理由を記載した書面の通数、補正命令、上告裁判所への事件送付及び上告理由書の送達）の規定は、上告受理の申立てについて準用する。この場合において、第百八十七条、第百八十九条及び第百九十四条中「上告提起通知書」とあるのは「上告受理申立て通知書」と、第百八十九条第二項、第百九十五条及び前条中「被上告人」とあるのは「相手方」と、第百九十六条第一項中「第百九十条（法第三百十二条第一項及び第二項の上告理由の記載の方式）又は第百九十一条（法第三百十二条第三項の上告理由の記載の方式）」とあるのは「第百九十九条（上告受理の申立て）第一項」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

(2) The conformity to item 1 of the preceding paragraph shall be determined by the method specified by the Ordinance of the Ministry of Economy, Trade and Industry; provided however, that the specified measuring instruments affixed with an indication set forth in Article 84, paragraph 1 (including the cases where it is applied mutatis mutandis pursuant to Article 89, paragraph 4; hereinafter the same shall apply in this paragraph) (with regard to specified measuring instruments specified by the Cabinet Order set forth in Article 50, paragraph 1 for which a period specified by the Ordinance of the Ministry of Economy, Trade and Industry for each specified measuring instrument has passed from the time the indication set forth in Article 84, paragraph 1 was affixed thereto, limited to those with an indication set forth in Article 50, paragraph 1 for which a period specified by the Ordinance of the Ministry of Economy, Trade and Industry has not passed from the time the indication set forth in the same paragraph was affixed thereto) shall be, at the time of a verification test, deemed to be conforming to technical standards (excluding those regarding performance specified by the Ordinance of the Ministry of Economy, Trade and Industry as those that are required to be separately provided for as to the conformity thereto on an individual basis) specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in the same paragraph. 例文帳に追加

２　前項第一号に適合するかどうかは、経済産業省令で定める方法により定めるものとする。ただし、第八十四条第一項（第八十九条第四項において準用する場合を含む。以下この項において同じ。）の表示が付された特定計量器（第五十条第一項の政令で定める特定計量器であって第八十四条第一項の表示が付されてから特定計量器ごとに経済産業省令で定める期間を経過したものにあっては、第五十条第一項の表示が付され、かつ、同項の表示が付されてから経済産業省令で定める期間を経過していないものに限る。）は、その検定に際しては、同号の経済産業省令で定める技術上の基準（性能に関するものであってこれに適合するかどうかを個々に定める必要があるものとして経済産業省令で定めるものを除く。）に適合するものとみなす。 - 日本法令外国語訳データベースシステム

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

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

Article 259 (1) The provisions of Article 44 (Cessation of Acts of the Trustee 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) of the Companies Act shall apply mutatis mutandis to enjoinment against a Fiduciary Trust Company, etc., by a Representative Beneficiary Certificate Holder, the provisions of Article 707 (Appointment of Special Agent), Article 708 (Method of Acts of Bond Managers), and Article 710(1) (Liability of Bond Manager) of the Companies Act shall apply mutatis mutandis to a Representative Beneficiary Certificate Holder, and the provisions of Article 738 (Dismissal of Representative Bondholders) of the Companies Act shall apply mutatis mutandis to the dismissal of a Representative Beneficiary Certificate Holder. In this case, 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," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二百五十九条　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）の規定は代表権利者の受託信託会社等に対する差止請求について、同法第七百七条（特別代理人の選任）、第七百八条（社債管理者等の行為の方式）及び第七百十条第一項（社債管理者の責任）の規定は代表権利者について、同法第七百三十八条（代表社債権者等の解任等）の規定は代表権利者の解任について、それぞれ準用する。この場合において、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

(9) The provisions of Article 204, paragraph (1) and paragraph (3), Article 205, and Article 206 of the Companies Act shall apply mutatis mutandis to an Investment Equity for Subscription. In this case, the term "item (ii), paragraph (2) of the preceding Article" in Article 204, paragraph (1) of that Act shall be deemed to be replaced with "Article 83, paragraph (3), item (ii) of the Investment Corporations Act," the phrase "the date referred to in item (iv), paragraph (1) of Article 199 (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period)" in Article 204, paragraph (3) of the Companies Act shall be deemed to be replaced with "the date referred to in Article 82, paragraph (1), item (iii) of the Investment Corporations Act (or, in cases where a period is prescribed under that item, no later than the day immediately preceding the first day of that period, and in cases referred to in paragraph (2) of that Article, the date set forth in item (ii), paragraph (3) of that Article fixed by the method listed in that item)," the phrase "the preceding two Articles" in Article 205 of the Companies Act shall be deemed to be replaced with "the provisions of Article 83, paragraph (1) through paragraph (8) and paragraph (1) and paragraph (3) of the preceding Article as applied mutatis mutandis pursuant to Article 83, paragraph (9) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

９　会社法第二百四条第一項及び第三項、第二百五条並びに第二百六条の規定は、募集投資口について準用する。この場合において、同法第二百四条第一項中「前条第二項第二号」とあるのは「投資法人法第八十三条第三項第二号」と、同条第三項中「第百九十九条第一項第四号の期日（同号の期間を定めた場合にあっては、その期間の初日）」とあるのは「投資法人法第八十二条第一項第三号の期日（同号の期間を定めた場合にあってはその期間の初日、同条第二項の場合にあっては同条第三項第二号に掲げる方法により確定した同号の期日）」と、同法第二百五条中「前二条」とあるのは「投資法人法第八十三条第一項から第八項まで並びに同条第九項において準用する前条第一項及び第三項」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

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各連結事業年度又は適格分社型分割等の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若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), 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. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の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若しくは各事業年度又は適格分社型分割等の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若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた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部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

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

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

In the City Bus case the Tokyo District Court July 25, 2001 ruled that "whether or not Article 46, Item 4 is applicable should depend on whether the copyrighted artistic work is reproduced "exclusively" for marketing or the reproduced work is actually sold to third parties. In order to determine this, circumstances such as the formalities, the contents, the manner and method of use of the publication should be objectively examined." In light of these criteria, the judgment further held that "the Defendant's book is a publication edited for the purpose of explaining to children various types of vehicles running on the street by using their photographs. It provides an explanation on the exterior and role of each of the 24 types of vehicles in total. This book is edited from the viewpoint of pre-school education in that children are expected to develop their observation skills as well as curiosity, which will in the future become a basis for learning. The method of inserting the picture in the cover page and page 14 is not unnatural in light of the purpose of this publication. Considering that the viewers of this book will have the impression that the photograph of the bus is placed on various pages as an the example of the diverse vehicles referred to in the body text of the book, the act of selling a book which includes a photograph of the bus with the plaintiff's work shall not fall under the relevant criteria as previously descirbed; the copyrighted artistic work is reproduced "exclusively" for marketing or such reproduced work is actually sold to third parties. Therefore, such act does not fulfill the conditions required under Article 46, Item 4 of the Copyright Law. 例文帳に追加

前掲東京地裁平成１３年７月２５日判決は、「法４６条４号に該当するか否かについては、著作物を利用した書籍等の体裁及び内容、著作物の利用態様、利用目的などを客観的に考慮して、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する例外的な場合に当たるといえるか否か検討すべきことになる。」とし、「被告書籍は、幼児向けに、写真を用いて、町を走る各種自動車を解説する目的で作られた書籍であり、合計２４種類の自動車について、その外観及び役割などが説明されていること、各種自動車の写真を幼児が見ることを通じて、観察力を養い、勉強の基礎になる好奇心を高めるとの幼児教育的観点から監修されていると解されること、表紙及び本文１４頁の掲載方法は、右の目的に照らして、格別不自然な態様とはいえないので、本件書籍を見る者は、本文で紹介されている各種自動車の一例として、本件バスが掲載されているとの印象を受けると考えられること等の事情を総合すると、原告作品が描かれた本件バスの写真を被告書籍に掲載し、これを販売することは、「専ら」美術の著作物の複製物の販売を目的として複製し、又はその複製物を販売する行為には、該当しないというべきである。」として著作権法第46条第４号の要件を充たさないとした。 - 経済産業省

159.3. Where the infringement complained of is contained in or is part of paid advertisement in a newspaper, magazine, or other similar periodical or in an electronic communication, the remedies of the owner of the right infringed as against the publisher or distributor of such newspaper, magazine, or other similar periodical or electronic communication shall be limited to an injunction against the presentation of such advertising matter in future issues of such newspapers, magazines, or other similar periodicals or in future transmissions of such electronic communications. The limitations of this subparagraph shall apply only to innocent infringers: Provided, That such injunctive relief shall not be available to the owner of the right infringed with respect to an issue of a newspaper, magazine, or other similar periodical or an electronic communication containing infringing matter where restraining the dissemination of such infringing matter in any particular issue of such periodical or in an electronic communication would delay the delivery of such issue or transmission of such electronic communication is customarily conducted in accordance with the sound business practice, and not due to any method or device adopted to evade this Section or to prevent or delay the issuance of an injunction or restraining order with respect to such infringing matter, and例文帳に追加

159.3訴えられた侵害が新聞，雑誌その他の定期刊行物又は電子的通信における既払の宣伝又はその一部に係る場合は，当該新聞，雑誌その他の定期刊行物又は電子的通信の発行者又は販売者に対する侵害された権利の権利者の救済は，当該新聞，雑誌その他の定期刊行物のその後の発行又は当該電子的通信のその後の伝達におけるそのような宣伝の提示に対する差止に制限される。本項の制限は，悪意のない侵害者に対してのみ適用する。ただし，差止による救済は，侵害事項を含む新聞，雑誌その他の定期刊行物の発行又は電子的通信に関しては，そのような定期刊行物の特定の号又は電子的通信における侵害事項の頒布を中止させることが，健全な商業慣行に従って慣習的に行われる当該号の引渡又は当該電子的通信の伝達を，そのような侵害事項について本条の適用を回避し又は差止め若しくは中止の命令の発出を妨げ若しくは遅延させるために用いられる方法若しくは方策によることなく，遅延させることになる場合は，侵害された権利の権利者は，差止による救済を利用することができない。また， - 特許庁

Article 66 (1) A Municipality, in a case when an Insured Person Requiring Long-Term Care, etc., that is a Primary Insured Person that is a person delinquent in payment of an insurance premium (except for those who can receive a medical allowance for general disease pursuant to the Act for Medical Measures for the Victims of the Atomic Bomb (Act No. 117 of 1994) and other benefits for medical care as determined by an Ordinance of the Ministry of Health, Labour, and Welfare) fails to pay said insurance premium from the payment due date of said insurance premium until the expiry of the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, except for a case when it is determined that there is a special circumstance for said delinquency of insurance premium payment such as a disaster or other special circumstances provided by a Cabinet Order, shall request said Insured Person Requiring Long-Term Care, etc., to submit the Certificate of Insured Person, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, and enter on said Certificate of Insured Person that the provisions of Article 41, paragraph (6), Article 42-2, paragraph (6), Article 46, paragraph (4), Article 48, paragraph (4), Article 51-2, paragraph (4), Article 53, paragraph (4), Article 54-2, paragraph (6), Article 58, paragraph (4) and Article 61-2, paragraph (4) shall not apply (herein referred to as "Entry of Change of Payment Method" in this Article and paragraph (3) of the following Article). 例文帳に追加

第六十六条　市町村は、保険料を滞納している第一号被保険者である要介護被保険者等（原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）による一般疾病医療費の支給その他厚生労働省令で定める医療に関する給付を受けることができるものを除く。）が、当該保険料の納期限から厚生労働省令で定める期間が経過するまでの間に当該保険料を納付しない場合においては、当該保険料の滞納につき災害その他の政令で定める特別の事情があると認める場合を除き、厚生労働省令で定めるところにより、当該要介護被保険者等に対し被保険者証の提出を求め、当該被保険者証に、第四十一条第六項、第四十二条の二第六項、第四十六条第四項、第四十八条第四項、第五十一条の二第四項、第五十三条第四項、第五十四条の二第六項、第五十八条第四項及び第六十一条の二第四項の規定を適用しない旨の記載（以下この条及び次条第三項において「支払方法変更の記載」という。）をするものとする。 - 日本法令外国語訳データベースシステム

(2) When a registered foreign conformity assessment body issues a certification of type (certification of type prescribed in Article 56 paragraph (1) of the Telecommunications Business Act; hereinafter the same shall apply in this paragraph) in respect of a type (including the method to verify that each terminal equipment conforms to the type) of terminal equipment, the provisions of Article 57 through Article 59, Article 60 paragraph (1), Article 61, Article 62 paragraph (2) and paragraph (3), Article 166 paragraph (3) and Article 167 paragraph (4) and paragraph (6) (including the penal provisions pertaining to these provisions) shall be applied by regarding the certification of type as a certification of type issued by a registered approval body and the person who has obtained the certification of type from the registered foreign conformity assessment body as a person who has obtained a certification of type from a registered approval body. In this case, the term "registered approval body" in Article 60 paragraph (1) item (v) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)." Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

２　登録外国適合性評価機関が端末機器の設計（当該設計に合致することの確認の方法を含む。）について設計認証（電気通信事業法第五十六条第一項に規定する設計認証をいう。以下この項において同じ。）を行った場合には、当該設計認証を登録認定機関がした設計認証と、当該登録外国適合性評価機関による設計認証を受けた者を登録認定機関による設計認証を受けた者とそれぞれみなして、同法第五十七条から第五十九条まで、第六十条第一項、第六十一条、第六十二条第二項及び第三項、第百六十六条第三項並びに第百六十七条第四項及び第六項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第六十条第一項第五号中「登録認定機関」とあるのは、「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十一条第一項前段に規定する登録外国適合性評価機関」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

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation. 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 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