「over before」に関連した英語例文の一覧と使い方(21ページ目) - Weblio英語例文検索

It should be noted that internal controls that do not exist as of the period-end date following the change need not be assessed. It is efficient and effective to assess the operation of internal controls over the period-end financial reporting process in the early part of the fiscal period, using the prior period’s operation as a starting point (in that case, it is a precondition that if any significant change is made to internal control before the period-end date, appropriate additional measures are taken). This is because any deficiency in internal controls over the period-end financial reporting process must be remediated as early as possible in order to ensure the proper functioning of these processes during the period, and it is likely that assessment of the operating effectiveness of internal controls over the period-end financial reporting process will largely overlap the assessment of internal control in the Financial Statement Audit. 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的である。 - 金融庁

Article 19 The Fisheries Policy Council may ask a person who operates a designated fishery, etc. and who gathers or catches specified living marine resources or any other relevant person to appear before the council or to report to it on any necessary matters, or may have a member of the council or a person engaged in the affairs of the council carry out the necessary examination of a fishing area, ship, workplace, or office, if the council finds it necessary for dealing with any matter over which it holds authority pursuant to the provisions of this Act. 例文帳に追加

第十九条　水産政策審議会は、この法律の規定によりその権限に属させられた事項を処理するために必要があると認めるときは、特定海洋生物資源の採捕を行う指定漁業等を営む者その他関係者に対し出頭を求め、若しくは必要な事項に関し報告を求め、又はその委員若しくはその事務に従事する者に漁場、船舶、事業場若しくは事務所について所要の調査をさせることができる。 - 日本法令外国語訳データベースシステム

(4) The provision of paragraph (1) shall apply mutatis mutandis where an order to revoke an administration order becomes final and binding before the taking over of action under the provisions of paragraph (3) or paragraph (4) of the preceding Article takes place, and the provisions of the preceding two paragraphs shall apply mutatis mutandis where an order to revoke an administration order becomes final and binding. In this case, in paragraph (1), the phrase "paragraph (2) of the preceding Article" shall be deemed to be replaced with "the second sentence of paragraph (2) of the preceding Article," and the phrase "action (excluding one prescribed in Article 40-2(2) which is discontinued pursuant to the provision of paragraph (3) of said Article; the same shall apply in the following paragraph)" shall be deemed to be replaced with "action." 例文帳に追加

４　第一項の規定は前条第三項又は第四項の規定による受継があるまでに管理命令を取り消す旨の決定が確定した場合について、前二項の規定は管理命令を取り消す旨の決定が確定した場合について準用する。この場合において、第一項中「前条第二項」とあるのは「前条第二項前段」と、「訴訟手続（第四十条の二第二項に規定するもので同条第三項の規定により中断するものを除く。次項において同じ。）」とあるのは「訴訟手続」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

(5) The action pending at the time of close of rehabilitation proceedings (excluding those in which the rehabilitation debtor, etc. stands as a party), which is taken over under the provisions of Article 107(1) or Article 109(2), shall be discontinued if the close of rehabilitation proceedings occurs before an order of confirmation of the rehabilitation plan becomes final and binding, and shall not be discontinued if the close of rehabilitation proceedings occurs after an order of confirmation of the rehabilitation plan becomes final and binding. 例文帳に追加

５　再生手続が終了した際現に係属する訴訟手続（再生債務者等が当事者であるものを除く。）であって、第百七条第一項又は第百九条第二項の規定による受継があったものは、再生計画認可の決定の確定前に再生手続が終了したときは中断するものとし、再生計画認可の決定の確定後に再生手続が終了したときは中断しないものとする。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the preceding paragraph, if an action relating to the filed claim for collection of equivalent value or non-penal fine is pending at the time of commencement of rehabilitation proceedings, the rehabilitation debtor, etc. who intends to assert an objection prescribed in said paragraph shall take over the action in which the rehabilitation creditor who holds the filed claim stands as the opponent. The same shall apply where a case relating to the rehabilitation debtor's property is pending before an administrative agency with regard to the filed claim for collection of equivalent value or non-penal fine at the time of commencement of rehabilitation proceedings. 例文帳に追加

３　前項の場合において、当該届出があった追徴金又は過料の請求権に関し再生手続開始の当時訴訟が係属するときは、同項に規定する異議を主張しようとする再生債務者等は、当該届出があった追徴金又は過料の請求権を有する再生債権者を相手方とする訴訟手続を受け継がなければならない。当該届出があった追徴金又は過料の請求権に関し再生手続開始当時再生債務者の財産関係の事件が行政庁に係属するときも、同様とする。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the preceding paragraph, if an action relating to the filed claim is pending at the time of commencement of bankruptcy proceedings, a bankruptcy trustee who intends to assert an objection prescribed in said paragraph shall take over the action in which the bankruptcy creditor who holds the filed claim stands as the opponent. The same shall apply where a case relating to the bankruptcy estate is pending before an administrative agency with regard to the filed claim at the time of commencement of bankruptcy proceedings. 例文帳に追加

３　前項の場合において、当該届出があった請求権に関し破産手続開始当時訴訟が係属するときは、同項に規定する異議を主張しようとする破産管財人は、当該届出があった請求権を有する破産債権者を相手方とする訴訟手続を受け継がなければならない。当該届出があった請求権に関し破産手続開始当時破産財団に関する事件が行政庁に係属するときも、同様とする。 - 日本法令外国語訳データベースシステム

(2) Neither a registration of transfer of a right of site nor a registration of a right pertaining to a security interest established on a right of site may be made in relation to the land for which a registration of categorization as a right of site has been made pursuant to the provision of Article 46; provided, however, that this shall not apply to such a registration for which the cause of registration occurred after the right of site was established to said land (excluding the cases where a separate disposition is prohibited), or to a provisional registration of a right of site or registration of a right pertaining to a pledge or mortgage where the cause of registration occurred before the right of site was established over the land. 例文帳に追加

２　第四十六条の規定により敷地権である旨の登記をした土地には、敷地権の移転の登記又は敷地権を目的とする担保権に係る権利に関する登記をすることができない。ただし、当該土地が敷地権の目的となった後にその登記原因が生じたもの（分離処分禁止の場合を除く。）又は敷地権についての仮登記若しくは質権若しくは抵当権に係る権利に関する登記であって当該土地が敷地権の目的となる前にその登記原因が生じたものは、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

(4) A Financial Instruments Business Operator, etc. shall, before accepting an order from a customer for sales and purchase of Securities listed in a Financial Instruments Exchange or Over-the-Counter Traded Securities or other transactions specified by a Cabinet Order, deliver in advance to the customer, pursuant to the provisions of a Cabinet Office Ordinance, a document stating its Best Execution Policy, etc. pertaining to the relevant transaction; provided, however, that this shall not apply where such document (in cases where its Best Execution Policy, etc. has been revised, a document stating the revised policy) has already been delivered. 例文帳に追加

４　金融商品取引業者等は、金融商品取引所に上場されている有価証券及び店頭売買有価証券の売買その他の取引で政令で定めるものに関する顧客の注文を受けようとするときは、あらかじめ、顧客に対し、内閣府令で定めるところにより、当該取引に係る最良執行方針等を記載した書面を交付しなければならない。ただし、既に当該書面（当該最良執行方針等を変更した場合にあつては、変更後のものを記載した書面）を交付しているときは、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

(4) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which inward direct investment, etc. is prohibited pursuant to the provision of the preceding paragraph, when he/she finds, before the expiration of the extended period, through examination pursuant to the provision of the said paragraph that inward direct investment, etc. pertaining to a notification pursuant to the provision of paragraph 1 will not fall under the Inward Direct Investment, etc. Pertaining to National Security, etc., he/she may shorten the extended period. 例文帳に追加

４　財務大臣及び事業所管大臣は、前項の規定により対内直接投資等を行つてはならない期間を延長した場合において、同項の規定による審査をした結果、当該延長された期間の満了前に第一項の規定による届出に係る対内直接投資等が国の安全等に係る対内直接投資等に該当しないと認めるときは、当該延長された期間を短縮することができる。 - 日本法令外国語訳データベースシステム

(4) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted pursuant to the provision of the preceding paragraph, when he/she finds, before the expiration of the extended period, through examination pursuant to the provision of the said paragraph that the Conclusion of a Technology Introduction Contract, etc. pertaining to a notification pursuant to the provision of paragraph 1 does not fall under the Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc., he/she may shorten the extended period. 例文帳に追加

４　財務大臣及び事業所管大臣は、前項の規定により技術導入契約の締結等をしてはならない期間を延長した場合において、同項の規定による審査をした結果、当該延長された期間の満了前に第一項の規定による届出に係る技術導入契約の締結等が国の安全等に係る技術導入契約の締結等に該当しないと認めるときは、当該延長された期間を短縮することができる。 - 日本法令外国語訳データベースシステム

(vi) The title of obligation set forth in Article 22(vii) which relates to a settlement or a mediation (excluding a settlement or a mediation concluded at an upper instance court) or to labor tribunal judgment (excluding that set forth in item (i)-2): The summary court, district court or family court where the settlement or the mediation was concluded (or, if the claim relating to the settlement or the mediation concluded at a summary court is not under the jurisdiction of the summary court, the district court having jurisdiction over the location of the summary court) or the district court before which the labor tribunal case was pending when the labor tribunal judgment was made 例文帳に追加

六　第二十二条第七号に掲げる債務名義のうち和解若しくは調停（上級裁判所において成立した和解及び調停を除く。）又は労働審判に係るもの（第一号の二に掲げるものを除く。）　　和解若しくは調停が成立した簡易裁判所、地方裁判所若しくは家庭裁判所（簡易裁判所において成立した和解又は調停に係る請求が簡易裁判所の管轄に属しないものであるときは、その簡易裁判所の所在地を管轄する地方裁判所）又は労働審判が行われた際に労働審判事件が係属していた地方裁判所 - 日本法令外国語訳データベースシステム

Article 18 The provision of Article 43 of the New Act shall apply to the case where a Bank falls under the condition specified in Article 41(i) on or after the Effective Date and thereby the Prime Minister's license set forth in Article 4(1) loses its effect, and the case where a company other than a Bank, etc. succeeds to liabilities of any outstanding deposit or Installment Savings through Merger after the Effective Date, and the provisions then in force shall remain applicable to the competent minister's supervision over a company to which the provision of Article 26 of the Former Act applies at the time of the day before the Effective Date. 例文帳に追加

第十八条　新法第四十三条の規定は、施行日以後に銀行が新法第四十一条第一号の規定に該当して新法第四条第一項の内閣総理大臣の免許が効力を失つた場合及び施行日以後に銀行等以外の会社が合併により銀行の預金又は定期積金の債務を承継した場合について適用し、施行日の前日において旧法第二十六条の規定の適用を受けている会社に対する主務大臣の監督については、なお従前の例による。 - 日本法令外国語訳データベースシステム

This happened before the parallel mode of expression, "Kongokai (Diamond Realm) or Taizokai (Womb Realm)," became remarkable after Kakuban Kokyo Daishi in the latter Heian period, and should be understood as an epoch, regarding the religious beliefs particular to the Japanese, in conducting and discussing each master's standpoint or background related with Nini-Funi (also known as Funi-Nini (two sides of the same coin)) in which Oei no Taisei (Perfection in Oei era) reached the summit, more over in the Japanese intellectual history of Esoteric Buddhism, especially practicing or considering Jikyo niso (Jiso (method to practice the doctrine) and Kyoso (logical study of doctrines)). 例文帳に追加

これは平安後期の覚鑁興教大師以降、『金剛界／胎蔵界』という並立的表現方法が顕著となる以前の出来事であり、日本固有の信仰観について、後の応永の大成を頂点とする二而不二／不二而二に係わる各法匠の立場／背景、さらには日本の密教思想史、殊に事教二相を実践／検討する上で銘記するべき事象として理解することを求められよう。 - Wikipedia日英京都関連文書対訳コーパス

Besides these, in Tone Gun, Gunma Prefecture, there is some folklore: with 'Tengu's laugh,' a laughter comes out of nowhere, and the laughter becomes louder if you go further, then it becomes much louder than before if you laugh back; 'Tengu's stones (it is said to be a path of Tengu),' as when you walk in the mountain a gust blasts and big stones fly over with the rumbling of the mountain; and 'Tengu's rice field'; 'Tengu's nail-polishing rock'; 'Tengu's mountain'; 'Tengu's valley' and 'Tengu's domain,' where Tengu lives; as well as 'Guhin's home.' 例文帳に追加

その他、群馬県利根郡では、どこからともなく笑い声が聞こえ、構わず行くと更に大きな声で笑うが、今度はこちらが笑い返すと、前にもまして大声で笑うという「天狗笑い」、山道を歩いていると突然風が起こり、山鳴りがして大きな石が飛んでくる「天狗礫」（これは天狗の通り道だという）、「天狗田」、「天狗の爪とぎ石」、「天狗の山」、「天狗谷」など、天狗棲む場所、すなわち「天狗の領地」、「狗賓の住処」の伝承がある。 - Wikipedia日英京都関連文書対訳コーパス

After the Battle of Sekigahara, he was given the 180,000 koku crop yield territory of Sawayama Omi Province (Hikone City, Shiga Prefecture), a former territory of Mitsunari ISHIDA, for services including making peace with Terumoto MORI, supreme commander of the Western Camp, supporting Kazutoyo YAMAUCHI in entering Tosa Province, mediating peace negotiations between the Tokugawa clan and the Shimazu clan to heal the wounds of war (Naomasa died before the peace negotiations were completed and Masanobu HONDA took over his task), and for his efforts in laying the groundwork for the Edo Shogunate. 例文帳に追加

関ヶ原の戦いの後は西軍の総大将を務めた毛利輝元との講和、山内一豊の土佐入国の援助、徳川氏と島津氏の和平交渉の仲立ち（直政自身は和平交渉が完全に終了する前に亡くなったので、その後の和平交渉の仲立ちの役目は本多正信に引き継がれた）などと言った戦後処理と江戸幕府の基礎固めに尽力し、これらの功によって、石田三成の旧領である近江国佐和山（滋賀県彦根市）18万石を与えられた。 - Wikipedia日英京都関連文書対訳コーパス

This was based on the relationship in which because Ujisato had no son of his own, in exchange of presenting Takatoyo with the seven pieces of the family treasure that were handed down for generations by the Rokkaku family, he adopted Takatoyo's son to make him his successor (before this, he received Shigenaga NIWATA, a child of Masazumi NIWATA, to make his successor from the Niwata family which was the Tosho-ke [the hereditary lineage family of Court nobles occupying relatively high ranks] of the same Uda-Genji [the Minamoto clan of the Uda lineage] as he was, and after Shigenaga returned to his parents' home, he tried to get his successor by handing his family treasure over to the Chikuzen Kuroda family and the Tsuwano Kamei family, but in vain.) 例文帳に追加

これは実子がなかったことから六角家に代々伝わる家宝七品を高豊に贈り、高豊の子を迎えて後継者とした（これ以前には同じ宇多源氏の堂上家である庭田家から庭田雅純の子・庭田重条を迎えて後継者としており、重条が実家に戻った後には筑前黒田家や津和野亀井家に家宝を譲渡し後継者を得ようとしたが、成功していない）縁によるものである。 - Wikipedia日英京都関連文書対訳コーパス

Concerning the developments regarding Japanese GAAP both in Japan and overseas as mentioned above, the prospects for the eventual application of IFRS on Japanese companies has been defined as above at the present time.However, there are many issues to be resolved before the application of IFRS, such as the importance of examining the details of IFRS, ensuring Japan’s active participation in the standards-setting process, the issue of preparations by businesses, auditors, investors and regulators as well as the uncertainties over the future developments in the US.To deal with such issues, cooperative action among all stakeholders must continue, with appropriate steps taken as needed. 例文帳に追加

我が国会計基準をとりまく内外の諸情勢を踏まえ、以上のとおり、現時点で我が国企業に対するＩＦＲＳの適用についての将来展望を示すこととするが、ＩＦＲＳの適用までには、ＩＦＲＳの内容の検証の必要性、基準設定プロセスへの積極的関与の確保、企業、監査人、投資者、当局等の準備の問題、米国の将来の不透明さなど、様々な越えるべき課題が存在する。これらの課題に対して、引き続き、関係者が協力して、適時適切に対応していく必要がある。 - 金融庁

In the latest extraordinary Diet session, which was marked by a sharp division, we enacted the bill to amend the Insurance Business Act, which was submitted by the FSA and which had been left over from the tenure of Mr. Kamei, my predecessor as the Minister for Financial Services. The amended act has a provision that allows, as an exceptional case, organizations that have engaged in the mutual insurance business since before the 2005 amendment of the Insurance Business Act and that meet certain requirements to continue business for the moment under the supervision of the relevant authorities while ensuring the protection of policyholders. 例文帳に追加

先の臨時国会において、これは大変厳しいねじれ国会の中でございましたが、金融庁提出の保険業法、亀井前大臣からの時の宿題でございましたけれども、平成17年の保険業法の改正前から共済事業を行ってきた団体等のうち、一定の要件に該当するものについては、保険業法の規則の特例を設けて、契約者等の保護を図りつつ、当分の間その実態に即した監督の下で事業の継続を可能とするというものでございました。 - 金融庁

In any case, improvements have been made over the past 10 years or so in both financial institutions' risk management and the authorities' regulation and supervision, making Japan's financial system far more resilient to shocks than before. I think that what we need to do now is to make further improvements based on the lessons learned from the current global financial crisis. 例文帳に追加

ただ、いずれにいたしましても、この10年余りを振り返りますと、金融機関のリスク管理、また当局の規制監督の双方において、かなり改善が進んできておりまして、日本の金融システムの強靱性、あるいはショックに対する耐性と言ってもよいかもしれませんが、それは相当程度、改善してきていると思います。そのような前提に立って、今回のグローバル金融危機の教訓も踏まえて、さらにその強化・改善に向けた進化が求められているといった状況かなと思っております。 - 金融庁

The Chairperson is the chief executive officer of the Board and has supervision over and direction of the work of the Board, including (a) the apportionment of the work among the members thereof and the assignment of members to deal with matters before the Board and to sit at hearings of the Board and to preside at hearings or other proceedings; and (b) generally, the conduct of the work of the Board, the management of its internal affairs and the duties of its staff. 例文帳に追加

議長は機関の最高執行責任者であり，機関の事業の監督及び指示を次に掲げる事項も含めて行う: (a) 委員の間に担当事業を割り振ること並びに機関に係わる事業を取り扱う委員，機関の聴聞に参加する委員，及び聴聞又はその他の手続を主宰する委員を任命すること (b) 統括的に，機関の事業を指揮すること，並びにその内部事項及び職員の職務を管理すること - 特許庁

Cassette insertion/retrieval mechanism for projection equipment designed to place protective covers over the mask of the cassette, protect the mask from the atmosphere by evacuation of the cassette, place the cassette in the receptacle of the projector, releasing the vacuum upon reaching the receptacle, remove the covers, advancing the cassette to the projection position. Upon completion of projection, the mechanism returns the cassette to the receptacle, replaces the covers and re-evacuates the cassette before ejecting it out of the projection equipment. 例文帳に追加

カセットのマスク面にカバーを取付け、カセット内を真空にすることによってマスクを外気から保護し、該カセットを投影機の受容区域内に配置し、その中でカセットの真空を排除し、カバーを取外し、カセットを投影場所へ前進させ投影終了後、カセットを前記受容区域内へ戻し、カバーを取付け、カセット内を真空にした後、受容区域内から取出すことを特徴とするカセットを投影機内へ挿入しかつ取出す方法。 - 特許庁

Should the Hearing Officer be absent on any scheduled date of hearing, the hearing shall automatically be conducted by his Chief Hearing Officer or, upon instruction of the Director, by any other Hearing Officer. All hearings shall be continuous until terminated and no postponement of hearings, specially those scheduled by agreement of the parties, shall be allowed over the objection of any party. However, in extremely meritorious cases and upon written motion filed with the Hearing Officer at least three days before the scheduled hearing with proof of personal service upon the other party or parties, a postponement may be granted.例文帳に追加

聴聞期日に聴聞官が不在の場合は，聴聞は，自動的にその主任聴聞官が行うか又は局長の指示により他の聴聞官が行う。すべての聴聞は，終了するまで継続して行うものとし，聴聞の延期，特に当事者間の合意により予定された聴聞の延期は，何れかの当事者が異論を唱えるときは認められない。ただし，極めて実体に係わる場合において，予定された聴聞の遅くても3日前に，相手方当事者に手交により送達したことの証拠を添えて聴聞官に書面による申立があったときは，延期を認めることができる。 - 特許庁

The filing of a suit to enforce the registered mark with the proper court or Bureau shall exclude any other court or agency from assuming jurisdiction over a subsequently filed petition to cancel the same mark. On the other hand, the earlier filing of petition to cancel the mark with the Bureau shall not constitute a prejudicial question that must be resolved before an action to enforce the rights to same registered mark may be decided.例文帳に追加

登録標章の権利執行を求める訴訟が適切な裁判所又は局に提起された場合は，その他の裁判所又は行政機関は，その後なされる当該標章の取消申請について管轄することはできない。他方，標章の取消申請が局に先になされた場合は，当該登録標章に係わる権利執行を求める訴訟について決定を下す前に当該申請が解決されていなければならないということではない。 - 特許庁

The second valve element 50 abuts on the second valve seat 23 with the energizing force of the second spring to close the main communication passage 25 before the main valve element 30 abuts on the main valve seat 16, and changes over the flow of the operation air OA from the main communication passage 25 only to the orifice communication passage 55.例文帳に追加

流体制御弁１は、操作用エア流路２４と加圧室２１とを繋ぐ主連通路２５に形成された第２弁座２３と、操作用エア流路２４と加圧室２１とを連通して繋ぐオリフィス連通路５５が形成された第２弁体５０と、第２弁体５０を付勢する第２スプリングとを備え、第２弁体５０は、主弁体３０が主弁座１６に当接する前に、第２スプリングの付勢力を伴って第２弁座２３に当接して主連通路２５を閉路し、操作用エアＯＡの流れを、主連通路２５からオリフィス連通路５５のみに切替える。 - 特許庁

(6) The minister exercising the rights of supervision over the Hungarian Patent Office shall be authorized to establish by decree, in consultation with the President of the Hungarian Patent Office and in agreement with the minister responsible for tax policy, the extent of the fees for administrative services to be paid in industrial property procedures before the Hungarian Patent Office, taking into consideration the particular features of industrial property procedures and the forms of industrial property protection, as well as the detailed rules related to the handling, registration, reimbursement and the method of payment of the fees for administrative services to be paid in industrial property procedures before the Hungarian Patent Office and of the maintenance and renewal fees.例文帳に追加

(6) ハンガリー特許庁に対する監督権を行使する大臣は，ハンガリー特許庁長官と協議し，かつ，税政担当大臣の合意を得た上で，工業所有権手続の特性及び工業所有権保護の形態を考慮に入れて，ハンガリー特許庁における工業所有権手続において納付すべき行政サービス手数料の範囲，並びにハンガリー特許庁における工業所有権手続において納付すべき行政サービス手数料及び維持更新手数料の取扱，登録，償還及び納付方法に関する詳細規則を政令により制定することを授権される。 - 特許庁

Various reviews have been conducted on financial institutions engaging in policy-based finance, which have been under the jurisdiction of different ministries. Policies concerning financing for small and medium-size enterprises used to be under the jurisdiction of the former Ministry of International Trade and Industry. Meanwhile, other financial matters were under the jurisdiction of the Finance Ministry alone or together with other ministries, as the Financial Services Agency (FSA) did not exist before the authority over fiscal matters was separated from that over financial matters. The reviews covered matters like this. As DBJ is a financial institution, it is naturally under the jurisdiction of the FSA in a broad sense. However, regardless of the ministerial jurisdiction, it is important to deal with financial institutions from the perspective of striking the optimum balance between the public and private sectors. 例文帳に追加

なかなか政策金融機関、色々仕分けをいたしまして、それまでの各省の所掌がございました。中小企業金融政策については、昔でいうと通産省だとか、それから財金分離するまでは金融庁がございませんでしたから、それ以外のところは当然大蔵省、あるいは共管だというようなこともございまして、色々そこら辺は仕分けをいたしております。広い意味で言えば、金融機関だから、当然所掌ということもあるけれども、国務大臣というのは所掌もございますけれども、金融機関に関して、官と民とのベストバランスということを含む視点が大事だと思っています。 - 金融庁

In any case, as I have said over and over again, loan repayment in the disaster areas is a matter that cannot be dealt with within the scope of private financial institutions' activities alone. The day before yesterday, the House of Councillors unanimously passed the bill to amend the Act on Special Measures for Strengthening Financial Functions. I am grateful for the passage, as this will strengthen the financial functions in a comprehensive manner and reassure depositors in the disaster areas. Although the Diet has undergone an upheaval, as the minister in charge, I am very grateful to the political parties and parliamentary groups in both the House of Representatives and the House of Councillors for passing this bill based on common sense for the sake of people in the disaster areas. Strengthening the financial functions and reassuring depositors is important in times like these. 例文帳に追加

いずれにいたしましても、私が何度も申し上げておりますように、被災地における債務返済の問題は、民間金融機関の範囲内だけでは対応できない問題でございまして、これは、一昨日、金融機能強化法を参議院で全会一致で通していただきまして、被災地における面的な金融機能の強化、それから預金者を安心させるということで、これは本当にありがたいことでございますが、いろいろ四海波静かでないときに、国会全体は非常に激動しておりましたけれども、この法律は各党・各会派、衆議院・参議院が良識を持って、きちんと被災地の方々のために通していただいたことを、担当大臣として大変ありがたく思っておりますが、私も早速、そういった面的な金融機能の強化、それからやはり預金者に安心していただくということがこんなときは大事でございます。 - 金融庁

In addition, individual business processes that have a high degree of materiality (as described below) may be included in the scope. Instead of two-thirds of total sales on a consolidation basis, a certain ratio may be applied to aggregated sales (before elimination of inter-company transactions). For this certain ratio, if that location or business unit was in the assessment scope as a material location or business unit in the previous fiscal year, and if it is confirmed that a) the assessment result indicated effective internal control over that location in the previous fiscal year, b) there were no material changes in the design of internal controls over that location or business unit, c) among the material locations and business units, it is not a particularly material location or business unit, e.g. it is not a core company in the group, then that location or business unit could be excluded from the assessment scope. In that case, as a result, the certain ratio may be less than 2/3 of consolidated sales, etc. to some extent (Note 3) As sales amounts of affiliated companies are not included in a company's consolidated sales, the management cannot use the certain ratio of consolidated sales for affiliates. Instead, the management should evaluate the degree of the affiliate's impact on the company's financial statements and determine whether the affiliate should be deemed to be in the scope or not based on its financial statement. 例文帳に追加

この一定割合については、当該事業拠点が前年度に重要な事業拠点として評価範囲に入っており、イ）前年度の当該拠点に係る内部統制の評価結果が有効であること、ロ）当該拠点の内部統制の整備状況に重要な変更がないこと、ハ）重要な事業拠点の中でも、グループ内での中核会社でないなど特に重要な事業拠点でないことを確認できた場合には、当該事業拠点を本年度の評価対象としないことができると考えられる。その場合、結果として、売上高等の概ね２／３を相当程度下回ることがあり得る。 - 金融庁

Article 2 Permission, approval and any other disposition made by the Director of the Regional Bureau of Economy, Trade and Industry pursuant to the provisions of the respective Cabinet Orders prior to their revision before the enforcement of this Cabinet Order (limited to permission, approval and any other disposition related to the affairs listed in Article 4, paragraph (1), item (lix) of the Act for Establishment of the Ministry of Economy, Trade and Industry prior to its revision by Article 2 of the Act for Partial Revision of the Mine Safety Act and the Act for Establishment of the Ministry of Economy, Trade and Industry (Act No. 99 of 1999; hereinafter referred to as the "Old Act for Establishment of the Ministry of Economy, Trade and Industry") out of the affairs placed under the jurisdiction of the Ministry of Economy, Trade and Industry pursuant to Article 12, paragraph (2) of the Old Act for Establishment of the Ministry of Economy, Trade and Industry; hereinafter such permission, approval and any other disposition shall be referred to as a "disposition, etc.") shall be deemed to be a disposition, etc. that has been made by the Director General of the Industrial Safety and Inspection Department having jurisdiction over the jurisdictional district of the respective Directors of the Regional Bureau of Economy, Trade and Industry. An application, notification or any other act that has been filed, provided to or in any way undertaken with regard to the Director of the Regional Bureau of Economy, Trade and Industry pursuant to the provisions of the respective Cabinet Orders prior to their revision before the enforcement of this Cabinet Order (limited to an application, notification or any other act related to the affairs listed in Article 4, paragraph (1), item (lix) of the Old Act for Establishment of the Ministry of Economy, Trade and Industry out of the affairs placed under the jurisdiction of the Ministry of Economy, Trade and Industry pursuant to Article 12, paragraph (2) of the Old Act for Establishment of the Ministry of Economy, Trade and Industry; hereinafter such application, notification or any other act shall be referred to as an "application, etc.") shall be deemed to be an application, etc. that has been filed with the Director General of the Industrial Safety and Inspection Department having jurisdiction over the jurisdictional district of the respective Directors of the Regional Bureau of Economy, Trade and Industry. 例文帳に追加

第二条　この政令の施行前に改正前のそれぞれの政令の規定により経済産業局長がした許可、認可その他の処分（鉱山保安法及び経済産業省設置法の一部を改正する法律第二条の規定による改正前の経済産業省設置法（平成十一年法律第九十九号。以下「旧経済産業省設置法」という。）第十二条第二項に規定する経済産業省の所掌事務のうち旧経済産業省設置法第四条第一項第五十九号に掲げる事務に関するものに限る。以下「処分等」という。）は、それぞれの経済産業局長の管轄区域を管轄する産業保安監督部長がした処分等とみなし、この政令の施行前に改正前のそれぞれの政令の規定により経済産業局長に対してした申請、届出その他の行為（旧経済産業省設置法第十二条第二項に規定する経済産業省の所掌事務のうち旧経済産業省設置法第四条第一項第五十九号に掲げる事務に関するものに限る。以下「申請等」という。）は、それぞれの経済産業局長の管轄区域を管轄する産業保安監督部長に対してした申請等とみなす。 - 日本法令外国語訳データベースシステム

In this case involving the Ashikaga Bank, the scheme for special crisis management was implemented, also under the Deposit Insurance Act, and all deposits were protected in full as a result. The total amount of deposits was, if my memory is correct, 4 trillion yen in the case of the Ashikaga Bank, while it is 400 billion yen – one tenth, that is – in the case before us of the Incubator Bank. In that sense, what caused the failure of the Incubator Bank of Japan is the very skewed makeup of the borrowers of the bank, as I have just mentioned. While the total deposits (of the Incubator Bank of Japan) amount to a little more than 400 billion yen and consist of approximately 29,000 accounts, over 80 percent of them, or approximately 350 billion yen, were concentrated with 120 companies belonging to its network of relationships, as it were. Its purchases of loan claims from money lending businesses in recent years were also among the causes, as you must know well. Additionally, the Bank allegedly purchased claims from businesses like SFCG, which was formerly known as Shoko Fund. 例文帳に追加

これは、確か預入金額も、足利銀行の場合は4兆円、この振興銀行の場合は4,000億円でございまして10分の1でございますから、そういった意味でも、今般、日本振興銀行が経営破綻した原因は、今さっき申し上げましたように、（日本振興銀行の）全預金額が4,000億円ちょっと、預金件数は2万9,000件ぐらいだったと思いますが、そのうち80％強、3,500億円程度を120社のネットワーク企業と申しますか、そういった方に非常に不自然に集中していたことや、近年貸金業者からの債権買取りもあったということは、皆様方、よくご存じだと思いますし、それからまた、SFCG、旧商工ファンドでございますけれども、そういったところからも債権を買い取っておられたというとこでございました。 - 金融庁

I believe that it has already been announced that the FSA conducted its first inspection in 2005, the second in 2007 and another one in May 2009, according to the administrative authorities. I hear that the bank was quite uncooperative in the inspections during the period between 2007 and 2009. Before that period, although the bank was not doing very well under the business model that it was then applying, I judge from my common sense as a politician that it was nevertheless toiling away in an honest and diligent fashion. From 2007 to 2009, however, the bank rapidly drifted into purchasing loan claims from money lending businesses or focusing on a certain set of companies belonging to its network of relationships, to the point of concentrating over 80 percent of its lending on them. In the light of that fact, I basically believe that this case did involve circumstances very different from those of normal banks, circumstances that are quite singular and are specific to the bank. 例文帳に追加

既に発表したと思っておりますが、行政当局から聞いていますと、第1回目は平成17年に、平成19年にまた2度目、平成21年5月に金融庁が検査いたしまして、平成19年から21年の間の時期、非常に検査に非協力的だったという話を聞いておりまして、それまではビジネスモデルに基づいて、経営状態はあまりよくなかったわけでございますけれども、私の政治家としての一般常識からいえば、まじめにこつこつやっておられたと思っておりますが、平成19年から21年の間に、非常に貸金業者から債権を買ったり、それから特定のネットワーク企業といったところに急速に傾いていった、まさに80％以上の貸出金を集中していったということで、そういった意味でも、やはり基本的に、さっき申し上げましたように非常に普通の銀行とは違って、この銀行特有の異常な事態があったと私は思っております。 - 金融庁

A cartridge for rental software which includes a rewritable storage in which desired software is externally stored; a means for managing the expiration date of rental software based on rental expiration information externally stored or on information on the accumulative time of rental use and for automatically invalidating the software based on the delay beyond the expiration date or on the excess over the accumulative time; and a display which indicates at least one of the following: information on the amount of the remaining time before the expiration date, the amount of elapsed or accumulated time of rental use after starting the software rental, or the delay beyond the expiration date. 例文帳に追加

外部から所望のソフトウエアが格納される書き替え可能な記憶手段と、外部から設定されたレンタル期限情報または累積使用許可時間情報に基づいて前記記憶手段に格納された前記ソフトウエアの有効期限を管理し、レンタル期限または累積使用時間の超過時に自動的に前記ソフトウエアを無効化するレンタル期限管理手段と、前記レンタル期限までの残時間量またはレンタル開始からの経過時間量または累積使用時間量または前記レンタル期限の超過の少なくとも一つの状態を表示する表示手段とを備えたことを特徴とするソフトウエアレンタル用カートリッジ。 - 特許庁

151.2. Notwithstanding the foregoing provisions, the court or the administrative agency vested with jurisdiction to hear and adjudicate any action to enforce the rights to a registered mark shall likewise exercise jurisdiction to determine whether the registration of said mark may be cancelled in accordance with this Act. The filing of a suit to enforce the registered mark with the proper court or agency shall exclude any other court or agency from assuming jurisdiction over a subsequently filed petition to cancel the same mark. On the other hand, the earlier filing of petition to cancel the mark with the Bureau of Legal Affairs shall not constitute a prejudicial question that must be resolved before an action to enforce the rights to same registered mark may be decided.例文帳に追加

151.2前項の規定に拘らず，登録標章に係る権利を行使するための訴訟について審理し及び決定することを管轄する裁判所又は行政機関は，本法の規定に従って当該標章の登録が取り消すことができるものであるか否かについて決定することも管轄する。登録標章に係る権利を行使するための訴訟が適切な裁判所又は行政機関に提起された場合は，他の裁判所又は行政機関は，その後になされる当該標章の取消の請求について管轄することはできない。もっとも，登録標章を取り消すことについて法律局に対して先に請求した場合は，当該標章に係る権利を行使するための訴訟について決定がある前に当該請求が解決されていなければならないということではない。 - 特許庁

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act 例文帳に追加

（２）　法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

Article 179 (1) The provisions of Article 499 to Article 503 inclusive (Public Notices to Creditors; Restrictions on Performance of Obligations; Performance of Obligations Relating to Conditional Claims; Restrictions on Distribution of Residual Assets Before Performance of Obligations; Exclusion from Liquidation), Article 507(1), (3), and (4) (Conclusion of Liquidation), Article 508 (Retention of Accounting Materials), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 870 (limited to the portion pertaining to items (ii), (iii), (viii), and (ix)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 874 (limited to the portion pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), Article 876 (Supreme Court Rule), Article 928(1) and (3) (Registration of a liquidator), and Article 929 (limited to the portion pertaining to item (i)) (Registration of Completion of Liquidation) of the Companies Act shall apply mutatis mutandis to the liquidation of a Specific Purpose Company. In this case, the phrase "the settlement of accounts (or, in cases where the provisions of the preceding paragraph apply, the settlement of accounts approved under that paragraph) to the shareholders meeting" in Article 507(3) of the Companies Act shall be deemed to be replaced with "the settlement of accounts (those audited as prescribed in Article 177(2) of the Asset Securitization Act) at the general meeting of members," the phrase "A Liquidator (or, for a Company with Board of Liquidators, the liquidators listed in each item of paragraph (7) of Article 489)" in Article 508(1) of the Companies Act shall be deemed to be replaced with "A liquidator," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百七十九条　会社法第四百九十九条から第五百三条まで（債権者に対する公告等、債務の弁済の制限、条件付債権等に係る債務の弁済、債務の弁済前における残余財産の分配の制限、清算からの除斥）、第五百七条第一項、第三項及び第四項（清算事務の終了等）、第五百八条（帳簿資料の保存）、第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第二号、第三号、第八号及び第九号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条（原裁判の執行停止）、第八百七十四条（第一号及び第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）、第八百七十六条（最高裁判所規則）、第九百二十八条第一項及び第三項（清算人の登記）並びに第九百二十九条（第一号に係る部分に限る。）（清算結了の登記）の規定は、特定目的会社の清算について準用する。この場合において、同法第五百七条第三項中「決算報告（前項の規定の適用がある場合にあっては、同項の承認を受けたもの）を株主総会」とあるのは「決算報告（資産流動化法第百七十七条第二項に規定する監査を受けたもの）を社員総会」と、同法第五百八条第一項中「清算人（清算人会設置会社にあっては、第四百八十九条第七項各号に掲げる清算人）」とあるのは「清算人」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

Article 163 (1) When an Officer or a Major Shareholder (meaning a shareholder who holds voting rights (excluding those specified by a Cabinet Office Ordinance in consideration of the manner of acquisition or holding thereof or other circumstances) exceeding 10 percent of the Voting Rights Held by All the Shareholders, etc. in the name of him/herself or another person (or under a fictitious name); hereinafter the same shall apply in this Article to Article 166) of the Issuer of Securities specified in Article 2(1)(v), (vii) or (ix) which are listed in a Financial Instruments Exchange or falling under the category of Over-the-Counter Traded Securities or Securities Handled (except those specified by a Cabinet Order) or of Securities designated by a Cabinet Order (hereinafter the Issuer is referred to as a "Listed Company, etc." in this Article to Article 166) makes Purchase, etc. of Securities issued by the Listed Company, etc. which fall under any of the categories of Securities specified in Article 2(1)(v), (vii) or (ix) (excluding those specified by a Cabinet Order) or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Specified Securities" in this Article to Article 166) or Securities specified in Article 2(1)(xix) which indicate Options pertaining to Specified Securities of the Listed Company, etc. or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Related Securities" in this paragraph) (the term "Purchase, etc." means purchase of Specified Securities and Related Securities (hereinafter these Securities are collectively referred to as "Specified Securities, etc." in this Article to Article 166) and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article, the following Article and Article 165-2) or makes Sales, etc. thereof (meaning sales of Specified Securities, etc. and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article to Article 165-2), for his/her own account (including the cases where the trustee of a trust of which said Officer or said Major Shareholder is the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article and the following Article), said Officer or said Major Shareholder shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on such sales or purchase or other transaction (hereinafter referred to as "Sales and Purchase, etc." in this paragraph, the following Article or Article 165-2) to the Prime Minister on or before the 15th day of the month following the month which includes the day of such Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

第百六十三条　第二条第一項第五号、第七号又は第九号に掲げる有価証券（政令で定めるものを除く。）で金融商品取引所に上場されているもの、店頭売買有価証券又は取扱有価証券に該当するものその他の政令で定める有価証券の発行者（以下この条から第百六十六条までにおいて「上場会社等」という。）の役員及び主要株主（自己又は他人（仮設人を含む。）の名義をもつて総株主等の議決権の百分の十以上の議決権（取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。）を保有している株主をいう。以下この条から第百六十六条までにおいて同じ。）は、自己の計算において当該上場会社等の同項第五号、第七号若しくは第九号に掲げる有価証券（政令で定めるものを除く。）その他の政令で定める有価証券（以下この条から第百六十六条までにおいて「特定有価証券」という。）又は当該上場会社等の特定有価証券に係るオプションを表示する同項第十九号に掲げる有価証券その他の政令で定める有価証券（以下この項において「関連有価証券」という。）に係る買付け等（特定有価証券又は関連有価証券（以下この条から第百六十六条までにおいて「特定有価証券等」という。）の買付けその他の取引で政令で定めるものをいう。以下この条、次条及び第百六十五条の二において同じ。）又は売付け等（特定有価証券等の売付けその他の取引で政令で定めるものをいう。以下この条から第百六十五条の二までにおいて同じ。）をした場合（当該役員又は主要株主が委託者又は受益者である信託の受託者が当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条及び次条において同じ。）には、内閣府令で定めるところにより、その売買その他の取引（以下この項、次条及び第百六十五条の二において「売買等」という。）に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、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 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加

第百六十七条　次の各号に掲げる者（以下この条において「公開買付者等関係者」という。）であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの（以下この条において「上場等株券等」という。）の同項に規定する公開買付け（同項本文の規定の適用を受ける場合に限る。）若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け（以下この条において「公開買付け等」という。）をする者（以下この条において「公開買付者等」という。）の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券（以下この条において「特定株券等」という。）又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券（以下この項において「関連株券等」という。）に係る買付け等（特定株券等又は関連株券等（以下この条において「株券等」という。）の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。）をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等（株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。）をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム

(7) 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, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in 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), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby: 例文帳に追加

７　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うち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これを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、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。 - 日本法令外国語訳データベースシステム