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例文

(2) With regard to the application of the provision of Article 17 of the New Act and Article 7 of the New Order in the case where payment, etc. pertaining to exchange transactions conducted by a bank, etc. with its customers pertains to transactions conducted prior to the date of enforcement which is prescribed in Article 25, paragraph (3) of the Old Act, "Article 25, paragraph (4) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 25, paragraph (3) of the Foreign Exchange and Foreign Trade Control Act prior to the revision by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (Act No. 59 of 1997; hereinafter referred to as the "Revised Act" in this item)," and "service transactions, etc." shall be deemed to be replaced with "transactions (limited to services transactions, etc. falling under those for which the obligation to obtain permission is imposed pursuant to the provision of Article 25, paragraph (4) of the Act supposing such transactions are to be conducted on or after the date of enforcement of the Revised Act)." 例文帳に追加

2 銀行等がその顧客との間で行う為替取引に係る支払等が、施行日前に行われた旧法第二十五条第三項に規定する取引に係るものであるときにおける新法第十七条及び新令第七条の規定の適用については、同条第二号中「法第二十五条第四項」とあるのは「外国為替及び外国貿易管理法の一部を改正する法律(平成九年法律第五十九号。以下この号において「改正法」という。)による改正前の外国為替及び外国貿易管理法第二十五条第三項」とし、「役務取引等」とあるのは「取引(仮に改正法の施行の日以後に行うとした場合には法第二十五条第四項の規定により許可を受ける義務が課された役務取引等に該当するものに限る。)」とする。 - 日本法令外国語訳データベースシステム

Article 4 With regard to a restriction on the commencement of business or the increase of the store floor area of a retail business to which a public notice given pursuant to the provision of Article 3, paragraph (2) or paragraph (3) of the Act on the Adjustment of Business Activities of Retail Business at Large-scale Retail Stores prior to the repeal as prescribed in Article 2 of the Supplementary Provisions (hereinafter referred to as the "Former Act") pertains, or with regard to a notification, change of notification, succession, recommendation, order to change matters in a recommendation, order to suspend business, report or on-site inspection as prescribed in Article 5, paragraph (1), Article 6, paragraph (1) or paragraph (2), or Article 9, paragraph (1) to paragraph (3) of the Former Act, in cases where any of such acts has been conducted prior to the enforcement of this Act, the provisions then in force shall remain applicable. 例文帳に追加

第四条 この法律の施行前にされた附則第二条の規定による廃止前の大規模小売店舗における小売業の事業活動の調整に関する法律(以下「旧法」という。)第三条第二項若しくは第三項の規定による公示に係る小売業の営業開始若しくは店舗面積の増加の制限又は旧法第五条第一項、第六条第一項若しくは第二項若しくは第九条第一項から第三項までの規定による届出、届出に係る変更、承継、勧告、勧告に係る事項を変更すべき旨の命令、営業を停止すべき旨の命令若しくは報告若しくは立入検査については、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

Article 2 (1) With regard to the use plan prescribed in the provision of Article 8, paragraph (1) of the Act on Special Measures for the Promotion of New Energy Use, etc. (hereinafter referred to as the "Act") which pertains to the new energy use, etc. listed in Article 1, item (i), item (iii), item (viii) to item (x), item (xii) or item (xv) of the Order for Enforcement of the Act on Special Measures for the Promotion of New Energy Use, etc. prior to the revision by this Cabinet Order (hereinafter referred to as the "Former Order"), for which an application was filed pursuant to the provision of Article 8, paragraph (1) of the Act prior to the day of the enforcement of this Cabinet Order and a disposition of certification or non-certification had not been made at the time of the enforcement of this Cabinet Order, the provisions then in force shall remain applicable to the competent minister's disposition concerning said application. 例文帳に追加

第二条 この政令の施行の日前にこの政令による改正前の新エネルギー利用等の促進に関する特別措置法施行令(以下「旧令」という。)第一条第一号、第三号、第八号から第十号まで、第十二号又は第十五号に掲げる新エネルギー利用等に係る新エネルギー利用等の促進に関する特別措置法(以下「法」という。)第八条第一項の規定により認定の申請がされた同項の利用計画であって、この政令の施行の際認定をするかどうかの処分がされていないものについての主務大臣の認定については、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

(4) Where one capital transaction that a resident or a non-resident intends to conduct falls under two or more kinds of capital transactions designated pursuant to the provision of paragraph (1) based on Article 21, paragraph (1) or (2), when the resident or non-resident intends to file, pursuant to paragraph (5) of the said Article, an application for permission as prescribed in paragraphs (1) and (2) of the said Article in block in regard to the one capital transaction that he/she intends to conduct, the resident or non-resident shall file the application through procedures specified by the Ordinance of the Ministry of Finance, after clarifying that the application for permission pertains to the capital transaction for which the obligation to obtain permission has been imposed pursuant to these provisions. 例文帳に追加

4 居住者又は非居住者が行おうとする一の資本取引が、法第二十一条第一項及び第二項の規定のそれぞれに基づき第一項の規定により指定をされた資本取引の二以上に該当する場合において、当該居住者又は非居住者が、その行おうとする一の資本取引について同条第五項の規定に基づき同条第一項及び第二項の規定による許可の申請を併せて行おうとするときは、当該居住者又は非居住者は、当該許可の申請がこれらの規定により許可を受ける義務が課された資本取引に係るものであることを明らかにした上で、財務省令で定める手続により、申請するものとする。 - 日本法令外国語訳データベースシステム

例文

(3) Where one specified capital transaction that a resident intends to conduct falls under two or more kinds of specified capital transactions designated pursuant to the provision of paragraph (1) based on Article 24, paragraph (1) or (2) of the Act, when the resident intends to file, pursuant to paragraph (3) of the said Article, an application for permission as prescribed in the provision of paragraphs (1) and (2) of the said Article in block in regard to the one specified capital transaction that he/she intends to conduct, the resident shall file the application through procedures specified by the Ordinance of the Ministry of Economy, Trade and Industry, after clarifying that the application for permission pertains to the specified capital transaction for which the obligation to obtain permission has been imposed pursuant to these provisions. 例文帳に追加

3 居住者が行おうとする一の特定資本取引が、法第二十四条第一項及び第二項の規定のそれぞれに基づき第一項の規定により指定をされた特定資本取引の二以上に該当する場合において、当該居住者が、その行おうとする一の特定資本取引について同条第三項の規定に基づき同条第一項及び第二項の規定による許可の申請を併せて行おうとするときは、当該居住者は、当該許可の申請がこれらの規定により許可を受ける義務が課された特定資本取引に係るものであることを明らかにした上で、経済産業省令で定める手続により、申請するものとする。 - 日本法令外国語訳データベースシステム


例文

(5) A foreign financial institution, etc. that seeks the application of the provision of paragraph (1) shall, pursuant to the provision of a Cabinet Order, submit a written application stating that it seeks the application of the provision of the said paragraph with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by an Ordinance of the Ministry of Finance in the case of a foreign corporation having permanent establishments in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), no later than the day preceding the day on which the foreign financial institution, etc. is to receive payment for the first time, via the person who pays the specified interest, to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said specified 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). 例文帳に追加

5 第一項の規定の適用を受けようとする外国金融機関等は、政令で定めるところにより、その支払を受けるべき特定利子につき同項の規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地(国内に恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。)その他の財務省令で定める事項を記載した申告書(以下この条において「非課税適用申告書」という。)を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定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 401 (1) When, with regard to such part of a case record concerning a demand procedure, which pertains to a petition that is filed by means of an electromagnetic data processing system pursuant to the provision of the main clause of Article 132-10(1) or for which the preparation, etc. of an electromagnetic record is conducted pursuant to the provision of paragraph (1) of the preceding Article (hereinafter such part shall be generally referred to as the "electromagnetic record part" in this Article), a request for inspection, etc. of a case record is made under the provisions of Article 91(1) or (3), a court clerk of a designated summary court shall print out, in the form of a document, the content of the electromagnetic record part recorded onto a file stored in the computer used in the designated summary court, and conduct an inspection, etc. of the case record by means of such document. The same shall apply to serving or sending a document pertaining to the preparation, etc. of an electromagnetic record. 例文帳に追加

第四百一条 督促手続に係る訴訟記録のうち、第百三十二条の十第一項本文の規定により電子情報処理組織を用いてされた申立て等に係る部分又は前条第一項の規定により電磁的記録の作成等がされた部分(以下この条において「電磁的記録部分」と総称する。)について、第九十一条第一項又は第三項の規定による訴訟記録の閲覧等の請求があったときは、指定簡易裁判所の裁判所書記官は、当該指定簡易裁判所の使用に係る電子計算機に備えられたファイルに記録された電磁的記録部分の内容を書面に出力した上、当該訴訟記録の閲覧等を当該書面をもってするものとする。電磁的記録の作成等に係る書類の送達又は送付も、同様とする。 - 日本法令外国語訳データベースシステム

Article 23 A Municipality may, when it determines necessity with regard to an insurance benefit, demand or request submission or presentation of documents and other items, or direct its personnel to ask questions and inquiries to a person that receives said insurance benefit, a person that is in charge of In-Home Service, etc. pertaining to said insurance benefit (which means In-Home Service (including equivalent services), Community-Based Service (including equivalent services), In-Home Long-Term Care Support (including equivalent services), Facility Service, Preventive Long-Term Care Service (including equivalent services), Community-Based Service for Preventive Long-Term Care (including equivalent services), or a Preventive Long-Term Care Support (including equivalent services); the same shall apply hereinafter) , or a person that provides a house modification for in-home care as prescribed in Article 45, paragraph (1) which pertains to an insurance benefit, or a person that was said person (hereinafter referred to as "Person, etc., Subject to Inquiry"). 例文帳に追加

第二十三条 市町村は、保険給付に関して必要があると認めるときは、当該保険給付を受ける者若しくは当該保険給付に係る居宅サービス等(居宅サービス(これに相当するサービスを含む。)、地域密着型サービス(これに相当するサービスを含む。)、居宅介護支援(これに相当するサービスを含む。)、施設サービス、介護予防サービス(これに相当するサービスを含む。)、地域密着型介護予防サービス(これに相当するサービスを含む。)若しくは介護予防支援(これに相当するサービスを含む。)をいう。以下同じ。)を担当する者若しくは保険給付に係る第四十五条第一項に規定する住宅改修を行う者又はこれらの者であった者(第二十四条の二第一項第一号において「照会等対象者」という。)に対し、文書その他の物件の提出若しくは提示を求め、若しくは依頼し、又は当該職員に質問若しくは照会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

Article 4-2 (1) A person who intends to give a notification under paragraph (1) of Article 3 and for whom the planned quantity of manufacture or planned quantity of import of the new chemical substance to which the notification pertains during one fiscal year will be not more than the quantity specified by the Cabinet Order set forth in item (i) of paragraph (4) may, when giving the notification, make a request to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, to make a determination as to whether or not said new chemical substance falls under either of the following items in the case where it falls under item (vi) of paragraph (1) of the preceding Article: 例文帳に追加

第四条の二 第三条第一項の届出をしようとする者で、一の年度におけるその届出に係る新規化学物質の製造予定数量又は輸入予定数量が第四項第一号の政令で定める数量以下であるものは、その届出に際し、厚生労働省令、経済産業省令、環境省令で定めるところにより、厚生労働大臣、経済産業大臣及び環境大臣に対し、その新規化学物質が前条第一項第六号に該当する場合にはそれが次の各号のいずれかに該当するかどうかの判定を行うよう申し出ることができる。 - 日本法令外国語訳データベースシステム

例文

A person desiring to file a patent application for an invention involving or using a microorganism shall attach to the request a copy of the latest receipt referred to in Rule 7 of the Regulations under the Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the purpose of Patent Procedure (hereinafter referred to as "Treaty") for the deposit of the microorganism issued by the International Depositary Authority defined in Article 2 (viii) of the Treaty, or a document certifying the fact that the microorganism has been deposited with an institution designated by the Commissioner of the Patent Office, except where the microorganism is readily available to a person skilled in the art to which the invention pertains. 例文帳に追加

微生物に係る発明について特許出願をしようとする者は、その発明の属する技術の分野における通常の知識を有する者がその微生物を容易に入手することができる場合を除き、その微生物の寄託について特許手続上の微生物の寄託の国際的承認に関するブダペスト条約(以下この条において「条約」という)第二条(viii)の国際寄託当局の交付する条約に基づく規則第七規則の受託証のうち最新のものの写し又は特許庁長官の指定する機関にその微生物を寄託したことを証明する書面を願書に添付しなければならない。 - 特許庁

例文

Article 271-16 (1) The Prime Minister may, when a Major Shareholder of Insurance Company has violated any laws and regulations or a disposition given by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order that Major Shareholder of the Insurance Company to take necessary measures for the purpose of supervision, or rescind the authorization set forth in Article 271-10, paragraph (1) or the proviso to Article 271-10, paragraph (2) for that Major Shareholder of the Insurance Company. In this case, the authorization set forth in paragraph (1) of that Article that pertains to establishment shall be deemed to be granted to the Major Shareholder of Insurance Companies, which is the company or any other juridical person that has been established under the authorization. 例文帳に追加

第二百七十一条の十六 内閣総理大臣は、保険主要株主が法令若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該保険主要株主に対し監督上必要な措置を命じ、又は当該保険主要株主の第二百七十一条の十第一項若しくは第二項ただし書の認可を取り消すことができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された会社その他の法人である保険主要株主に対して与えられているものとみなす。 - 日本法令外国語訳データベースシステム

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九の九 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、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 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三の九 特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各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された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、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 32 (1) Where part of a design right that pertains to designs similar to the registered design with regard to an application for a design registration filed on or before the date of filing of a design application is in conflict with the design right with regard to the design application, a person who, at the time of expiration of the duration of the design right, actually owns the exclusive license on the expired design right, or a non-exclusive license having effect under Article 99(1) of the Patent Act as applied under Article 28(3) of the design Act on the design right or on the exclusive license shall, upon expiration of the duration of the design right, have a non-exclusive license on the design right or on the exclusive license actually existing at the time of expiration of the duration of the design right, limited to the extent of the original right. 例文帳に追加

第三十二条 意匠登録出願の日前又はこれと同日の意匠登録出願に係る意匠権のうち登録意匠に類似する意匠に係る部分がその意匠登録出願に係る意匠権と抵触する場合において、その意匠権の存続期間が満了したときは、その満了の際現にその存続期間が満了した意匠権についての専用実施権又はその意匠権若しくは専用実施権についての第二十八条第三項において準用する特許法第九十九条第一項の効力を有する通常実施権を有する者は、原権利の範囲内において、当該意匠権又はその意匠権の存続期間の満了の際現に存する専用実施権について通常実施権を有する。 - 日本法令外国語訳データベースシステム

Article 20 (1) If a business with a definite term in respect of which the insurance relation pertaining to industrial accident insurance has been established and which is specified by the Ordinance of the Ministry of Health, Labour or Welfare falls under any of the following items, the government may acknowledge, notwithstanding the provision of Article 11, paragraph (1), the amount obtained by increasing or decreasing the amount of final insurance premiums pertaining to the general insurance premiums for such business, by the amount obtained by multiplying the amount reducing from such amount of final insurance premiums (or, in case such amount pertains to the general insurance premiums for the businesses set forth in Article 12, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate for such business) the amount of the portion corresponding to the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the amount of the general insurance premiums for such business. 例文帳に追加

第二十条 労災保険に係る保険関係が成立している有期事業であつて厚生労働省令で定めるものが次の各号のいずれかに該当する場合には、第十一条第一項の規定にかかわらず、政府は、その事業の一般保険料に係る確定保険料の額をその額(第十二条第一項第一号の事業についての一般保険料に係るものにあつては、当該事業についての労災保険率に応ずる部分の額)から非業務災害率に応ずる部分の額を減じた額に百分の四十の範囲内において厚生労働省令で定める率を乗じて得た額だけ引き上げ又は引き下げて得た額を、その事業についての一般保険料の額とすることができる。 - 日本法令外国語訳データベースシステム

(v) Where the planned quantity of manufacture or planned quantity of import (in the case of a person who intends to manufacture and import said new chemical substance, the sum of these quantities; the same shall apply in paragraph (1) and item (i) of paragraph (4) of Article 4-2) of said new chemical substance in one fiscal year is not more than the quantity specified by a Cabinet Order, and where a person has received a confirmation from the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment, in accordance with an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, to the effect that, as determined by already available knowledge, etc., said new chemical substance is not one that poses a risk of causing damage to human health or damage to the inhabitation and/or growth of flora and fauna in the human living environment by causing environmental pollution, and that person shall manufacture or import said new chemical substance in a quantity of no more than that to which said confirmation pertains during the relevant fiscal year 例文帳に追加

五 一の年度におけるその新規化学物質の製造予定数量又は輸入予定数量(その新規化学物質を製造し、及び輸入しようとする者にあつては、これらを合計した数量。第四条の二第一項及び第四項第一号において同じ。)が政令で定める数量以下の場合であつて、既に得られている知見等から判断して、その新規化学物質による環境の汚染が生じて人の健康に係る被害又は生活環境動植物の生息若しくは生育に係る被害を生ずるおそれがあるものでない旨の厚生労働大臣、経済産業大臣及び環境大臣の確認を厚生労働省令、経済産業省令、環境省令で定めるところにより受け、かつ、その確認に係る数量以下のその新規化学物質を当該年度において製造し、又は輸入するとき。 - 日本法令外国語訳データベースシステム

Article 111 (1) Where a registration of prohibition of disposition of property under the provision of Article 53, paragraph (1) of the Civil Preservation Act (Act No. 91 of 1989) has been made in relation to ownership (excluding cases where such registration has been made together with a provisional registration for the purpose of preservation as prescribed in paragraph (2) of said Article (hereinafter referred to as a "provisional registration for the purpose of preservation"); hereinafter the same shall apply in this Article), and subsequently the obligee regarding the provisional disposition to which said registration of prohibition of disposition of property pertains files an application for a registration (excluding a provisional registration) of ownership while designating the obligor regarding said provisional disposition as the person obliged to register, said obligee may independently file an application for cancellation of any registration that is made after said registration of prohibition of disposition of property. 例文帳に追加

第百十一条 所有権について民事保全法(平成元年法律第九十一号)第五十三条第一項の規定による処分禁止の登記(同条第二項に規定する保全仮登記(以下「保全仮登記」という。)とともにしたものを除く。以下この条において同じ。)がされた後、当該処分禁止の登記に係る仮処分の債権者が当該仮処分の債務者を登記義務者とする所有権の登記(仮登記を除く。)を申請する場合においては、当該債権者は、当該処分禁止の登記に後れる登記の抹消を単独で申請することができる。 - 日本法令外国語訳データベースシステム

(ii) Where a return form is filed after the due date (including a tax return form to be filed to receive payment of a refund, which is specified by Cabinet Order (hereinafter referred to as a "return form for a refund claim"); hereinafter the same shall apply in this item), the national tax to which such amended return or reassessment pertains, and said amended return form, has been filed, or a written notice of reassessment concerning said reassessment has been given after the day on which one year has elapsed from the filing date of the return form after the due date: the period from the day following the day on which one year has elapsed from filing date of the return form after the due date, until the day on which said amended return form has been filed or the day on which a written notice of reassessment has been given 例文帳に追加

二 その申告又は更正に係る国税について期限後申告書(還付金の還付を受けるための納税申告書で政令で定めるもの(以下「還付請求申告書」という。)を含む。以下この号において同じ。)が提出されている場合において、その期限後申告書の提出があつた日の翌日から起算して一年を経過する日後に当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられたとき。 その期限後申告書の提出があつた日の翌日から起算して一年を経過する日の翌日から当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられた日までの期間 - 日本法令外国語訳データベースシステム

The specification of an invention must (a) correctly and fully describe the invention and its operation or use as contemplated by the inventor; (b) set out clearly the various steps in a process, or the method of constructing, making, compounding or using a machine, manufacture or composition of matter, in such full, clear, concise and exact terms as to enable any person skilled in the art or science to which it pertains, or with which it is most closely connected, to make, construct, compound or use it; (c) in the case of a machine, explain the principle of the machine and the best mode in which the inventor has contemplated the application of that principle; and (d) in the case of a process, explain the necessary sequence, if any, of the various steps, so as to distinguish the invention from other inventions. 例文帳に追加

発明の明細書には,(a) その発明及び発明者が考えたその作用又は用途について正確かつ十分に記載し, (b) その発明が属するか又は極めて密接に関係する技術若しくは科学分野における熟練者が,それを製造し,組立てし,調合し又は使用することができる程度に,完全,明瞭,簡潔かつ正確な用語で,方法においては各種の工程について,また機械,製造物又は合成物においてはそれを組立てし,製造し,合成し若しくは使用する方法について明確に記載し, (c) 機械の場合は,機械の原理及び発明者がその原理の応用として考える最良の実施態様について説明し,また (d) 方法の場合は,その発明を他の発明から区別することができるように,もしあれば,種々の工程の必要な順序について説明しなければならない。 - 特許庁

(9) Where a corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (7) without delay, the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the corporation's place for tax payment may, when it is necessary for the calculation of the said corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each business year, ask questions of a person who is engaged in a business that is the same type as the said corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

9 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人が第七項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該法人の各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

(8) Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation. 例文帳に追加

8 国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法人の各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。 - 日本法令外国語訳データベースシステム

iii) A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90(1) of the Act (where the said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to the said consolidated corporation) which pertains to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding two items who is related to the said specified foreign subsidiary company, etc. 例文帳に追加

三 法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人(当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人)の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。) - 日本法令外国語訳データベースシステム

(1) The Yang di-Pertuan Agong may by order published in the Gazette declare any documents or class of documents of a foreign state to be admissible as evidence in any proceedings before a Court if . (a) the document is sealed with the seal of the authorised officer or the government of the foreign state and the seal pertains to the trade marks registered in or otherwise recognised by the foreign country or if there is no such seal there is enclosed a certificate signed by the authorised officer to the effect that the document is evidence of the matter contained therein; and (b) the foreign state or part thereof has entered into reciprocal arrangements with the Government of Malaysia in respect of the admissibility of the documents.例文帳に追加

(1) 次の場合は,国王は,裁判所に係属している手続において,特定の外国書類又は特定種類の外国書類を証拠として受け入れ得る旨を官報に公布する命令をもって宣言することができる。 (a) 当該書類に外国の権限ある公務員若しくは政府の公印が押捺されており,かつ,その印が当該外国で登録され若しくはその他承認された商標に関係するものであるか,又は当該書類にそのような公印は押捺されていないが,当該書類はそこに含まれる事項の証拠である旨記載された権限ある公務員の署名入りの証明書が添付されており,かつ (b) 当該外国又はその一部が当該書類の受け入れ可能性に関してマレーシア政府と相互主義に基づく取決めを締結している場合 - 特許庁

(4) An action set forth in Article 137(1), which is discontinued pursuant to the provisions of Article 68(2) or Article 137(6) and pertains to a rehabilitation case involving the rehabilitation debtor against whom bankruptcy proceedings have not yet been commenced, shall be closed if an order of commencement of bankruptcy proceedings prescribed in the items of Article 252(1) is not made within one month from the date of discontinuance of the action (if, for a certain part of the one-month period, a temporary restraining order, etc. is issued under the provision of Article 251(1)(i) or a temporary restraining order, etc. is issued in bankruptcy proceedings based on a petition for commencement of bankruptcy proceedings set forth in the items of Article 252(2), such part of the period shall be excluded). 例文帳に追加

4 第六十八条第二項又は第百三十七条第六項の規定により中断した同条第一項の訴えに係る訴訟手続であって破産手続開始前の再生債務者についての再生事件に係るものは、その中断の日から一月(その期間中に第二百五十一条第一項第一号の規定による保全処分等又は第二百五十二条第二項各号に掲げる破産手続開始の申立てに係る破産手続における保全処分等がされていた期間があるときは、当該期間を除く。)以内に第二百五十二条第一項各号に規定する破産手続開始の決定がされていないときは、終了する。 - 日本法令外国語訳データベースシステム

(a) A person who graduated from a university or college of technology under the School Education Act (Act No. 26 of 1947), a university under the old University Ordinance (Imperial Ordinance No. 388 of 1918) or a vocational training school under the old Vocational Training School Ordinance (Imperial Ordinance No. 61 of 1903) after completing a course in chemistry, mechanical engineering or civil engineering or any other course similar thereto, and has experience of being engaged for at least one year in total in the services for construction, maintenance and operation or Inspection of Gas Facilities (excluding, however, Specified Gas Facilities in the case where the application pertains to the inspection category set forth in Article 36-16, item 2; hereinafter the same shall apply in (b) and (c)). 例文帳に追加

イ 学校教育法(昭和二十二年法律第二十六号)に基づく大学若しくは高等専門学校、旧大学令(大正七年勅令第三百八十八号)に基づく大学又は旧専門学校令(明治三十六年勅令第六十一号)に基づく専門学校において化学、機械工学若しくは土木工学の課程又はこれらに相当する課程を修めて卒業した者であつて、ガス工作物(その申請が第三十六条の十六第二号の検査の区分に係る場合にあつては、特定ガス工作物を除く。ロ及びハにおいて同じ。)の工事、維持及び運用又は検査に関する実務に通算して一年以上従事した経験を有するもの - 日本法令外国語訳データベースシステム

(10) The person in charge of handling custody and payment prescribed in Article 6(7) of the Act (hereinafter referred to as the "person in charge of handling custody and payment" through to paragraph (15)) shall, on each occasion of receiving the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, in the course of the intermediary services, etc. for the receipt of such interest, no later than the day preceding the day on which the person is to receive the delivery, give a notice pursuant to the provisions of paragraph (7) of the said Article (hereinafter referred to as a "notice" through to paragraph (12)) to provide interest recipient information prescribed in paragraph (7) of the said Article (hereinafter referred to as "interest recipient information" through to paragraph (16)) which pertains to the interest to be delivered thereto to the person who pays the interest (in the case where the interest is delivered via any other person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, a notice shall be given to the person who pays the interest via such other person in charge of handling payment). In this case, if the person in charge of handling custody and payment receives the delivery of interest on the said specified foreign-issued company bonds, for the first time, on or after the day on which 40 days have elapsed since the day on which the said specified foreign-issued company bonds were issued, the notice of interest recipient information pertaining to the interest to be delivered thereto shall be given on or after the said day on which the 40-day period has expired. 例文帳に追加

10 法第六条第七項に規定する保管支払取扱者(以下第十五項までにおいて「保管支払取扱者」という。)は、その保管の委託を受けている特定民間国外債の利子の受領の媒介等に基づきその利子の交付を受ける都度、その交付を受けるべき日の前日までに、その交付を受ける利子に係る同条第七項に規定する利子受領者情報(以下第十六項までにおいて「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)同条第七項の規定による通知(以下第十二項までにおいて「通知」という。)をしなければならない。この場合において、最初に当該特定民間国外債の利子の交付を受ける日が、当該特定民間国外債の発行をした日以後四十日を経過する日後であるときは、その交付を受ける利子に係る利子受領者情報の通知は、同日以後に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

(3) With regard to the application of the provision of Article 17 of the New Act and Article 7 of the New Order in the case where payment, etc. pertaining to exchange transactions conducted by a bank, etc. with its customers pertains to export of goods conducted prior to the date of enforcement for which the obligation to obtain an approval is imposed pursuant to the provision of Article 52 of the Old Act, "Article 16, paragraph (1) of the Act" in item (iv) of the said Article shall be deemed to be replaced with "Article 16, paragraph (2) of the Foreign Exchange and Foreign Trade Control Act prior to the revision by the Act on the Partial Revision of the Foreign Exchange and Foreign Trade Control Act (Act No. 59 of 1997; hereinafter referred to as the "Revised Act" in this item)," and "those for which the obligation is imposed" shall be deemed to be replaced with "limited to those for which the obligation is imposed and those falling under export of goods for which the Minister of International Trade and Industry imposed the obligation to obtain an approval from the same viewpoint as in the case he/she imposes the obligation to obtain permission for payment, etc. pursuant to the provision of Article 16, paragraph (1) of the Act supposing the export is to be conducted on or after the date of enforcement of the Revised Act)." 例文帳に追加

3 銀行等がその顧客との間で行う為替取引に係る支払等が、施行日前に行われた旧法第五十二条の規定により承認を受ける義務が課された貨物の輸入に係るものであるときにおける新法第十七条及び新令第七条の規定の適用については、同条第四号中「法第十六条第一項」とあるのは「外国為替及び外国貿易管理法の一部を改正する法律(平成九年法律第五十九号。以下この号において「改正法」という。)による改正前の外国為替及び外国貿易管理法第十六条第二項」とし、「課したもの」とあるのは「課したものであつて、仮に改正法の施行の日以後に当該輸入をするとした場合には法第十六条第一項の規定により支払等について許可を受ける義務を課する場合と同一の見地から通商産業大臣が承認を受ける義務を課した貨物の輸入に該当するものに限る。)」とする。 - 日本法令外国語訳データベースシステム

Article 31-2 (1) A person operating the business of manufacturing or importing any monitoring chemical substance, any Class II Specified Chemical Substance, any chemical substance that has been publicly notified pursuant to the provisions of paragraph (4) of Article 4 (including the cases in which it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2 and the cases in which it is applied mutatis mutandis pursuant to paragraph (2) of Article 5-2), any new chemical substance to which the confirmation under item (v) of paragraph (1) of Article 3 or paragraph (4) of Article 4-2 pertains, or any chemical substance listed in the List of Existing Chemical Substances prescribed in paragraph (1) of Article 2 of the Supplementary Provisions that has been publicly notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall, when he/she has conducted tests pertaining to the items to be tested prescribed in paragraph (7) of Article 4 or pertaining to the studies of hazardous properties prescribed in paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 (including the cases in which knowledge equivalent to that which would be obtained from said tests [limited to knowledge that is not publicly known] has been obtained) with regard to the substance subject to reporting he/she has manufactured or imported and if he/she has obtained, as a result thereof, knowledge specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment as one indicating that the substance subject to reporting possesses the following properties, report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment to that effect and the details of said knowledge, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment; provided, however, that this shall not apply to the case where said person has obtained said knowledge as a result of a study of hazardous properties to which an instruction under the provisions of paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 pertains and is reporting the details of said knowledge pursuant to these provisions: 例文帳に追加

第三十一条の二 監視化学物質、第二種特定化学物質、第四条第四項(第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。)の規定により公示された化学物質、第三条第一項第五号若しくは第四条の二第四項の確認に係る新規化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質(以下「報告対象物質」という。)の製造又は輸入の事業を営む者は、その製造又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合(当該試験を行つたと同等の知見(公然と知られていないものに限る。)が得られた場合を含む。)であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a consolidated corporation and a foreign affiliated person related to the said consolidated corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the consolidated parent corporation related to the said consolidated corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State. 例文帳に追加

19 第一項の規定の適用がある場合において、連結法人と当該連結法人に係る国外関連者(法人税法第百三十九条に規定する条約(以下この項及び次条第一項において「租税条約」という。)の規定により租税条約の我が国以外の締約国(以下この項及び次条第一項において「条約相手国」という。)の居住者又は法人とされるものに限る。)との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該連結法人に係る連結親法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。 - 日本法令外国語訳データベースシステム

(19) Where the provision of paragraph (1) shall apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted between a corporation and a foreign affiliated person related to the said corporation (limited to a foreign affiliated person who shall be deemed, pursuant to the provisions of a convention prescribed in Article 139 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the next Article as a "tax convention"), to be a resident or corporation in the Contracting State other than Japan (hereinafter referred to in the this paragraph and paragraph (1) of the next Article as the "other Contracting State") of the tax convention), the Minister of Finance has reached an agreement under the said tax convention with the competent authority of the said other Contracting State, or any other requirement specified by a Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provision of a Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the corporation tax payable by the said corporation pursuant to the provision of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of the said other Contracting State. 例文帳に追加

19 第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者(法人税法第百三十九条に規定する条約(以下この項及び次条第一項において「租税条約」という。)の規定により租税条約の我が国以外の締約国(以下この項及び次条第一項において「条約相手国」という。)の居住者又は法人とされるものに限る。)との間の国外関連取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。 - 日本法令外国語訳データベースシステム

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の三 特定投資信託(投資信託及び投資法人に関する法律(第一号において「投資信託法」という。)第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。)のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額(以下この条において「収益の分配の額」という。)で当該特定投資信託に係る受託法人(法人税法第四条の七に規定する受託法人(第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。)をいう。次項から第四項までにおいて同じ。)の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

Article 18-2 With regard to loans related to an equipment fund lending business prescribed in Article 2, paragraph (5) of the Act on Equipment Installation Support for Small Enterprises (Act No. 115 of 1956) which is conducted by a lending institution prescribed in Article 2, paragraph (4) of the same Act (hereinafter referred to as a "lending institution" in this Article) by receiving loans pertaining to a business to lend equipment installation funds to small enterprises prescribed in Article 3, paragraph (1) of the same Act (hereinafter such lending business shall be referred to as an "equipment fund lending business" in this Article) and which pertains to facilities equipped or licenses for programs (meaning licenses for programs prescribed in Article 2, paragraph (7) of the same Act) acquired by a small enterprise, etc. prescribed in Article 2, paragraph (1) of the same Act, in accordance with the approved plan for establishing new business facilities or making a business innovation, the amount of loans related to an equipment fund lending business that can be lent to one borrower shall be within two-thirds of the amount that a lending institution finds to be necessary, per facility or license for one program, notwithstanding the provision of Article 4, paragraph (2) of the same Act. 例文帳に追加

第十八条の二 小規模企業者等設備導入資金助成法(昭和三十一年法律第百十五号)第三条第一項に規定する小規模企業者等設備導入資金貸付事業に係る貸付金の貸付けを受けて同法第二条第四項に規定する貸与機関(以下この条において「貸与機関」という。)が行う同法第二条第五項に規定する設備資金貸付事業(以下この条において「設備資金貸付事業」という。)に係る貸付金であって、承認企業立地計画又は承認事業高度化計画に従って同法第二条第一項に規定する小規模企業者等が設置する設備又は取得するプログラム使用権(同条第七項に規定するプログラム使用権をいう。)に係るものについては、同法第四条第二項の規定にかかわらず、一の借主に対して貸し付けることができる設備資金貸付事業に係る貸付金の金額は、一の設備又は一のプログラム使用権につき、貸与機関が必要と認めた金額の三分の二に相当する額以内の額とする。 - 日本法令外国語訳データベースシステム

Article 68-3-2 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special purpose trust listed in Article 2(xxix)-2(e) of the Corporation Tax Act (hereinafter referred to in this Article as a "special purpose trust") (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the said Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special purpose trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special purpose trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の二 法人税法第二条第二十九号の二ホに掲げる特定目的信託(以下この条において「特定目的信託」という。)のうち第一号に掲げる要件を満たすものの利益の分配の額として政令で定める金額(以下この条において「利益の分配の額」という。)で当該特定目的信託に係る受託法人(同法第四条の七に規定する受託法人(第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。)をいう。次項から第四項までにおいて同じ。)の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その利益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred. 例文帳に追加

第七条 外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第二十一条第三項に規定する金融機関が、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、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定(以下この条において「特別国際金融取引勘定」という。)において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains 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; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加

9 法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「)の金額」とあるのは「)の金額から、当該金額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。以下この号において同じ。)に係るものに、当該金額に係る負債に係る調整後平均負債残高(第五項に規定する調整後平均負債残高をいう。以下この号において同じ。)を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高(同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。)で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高(同項第五号に規定する平均負債残高をいう。以下この条において同じ。)」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三(」とあるのは「二(」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains 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; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加

9 法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「)の金額」とあるのは「)の金額から、当該金額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。以下この号において同じ。)に係るものに、当該金額に係る負債に係る調整後平均負債残高(第五項に規定する調整後平均負債残高をいう。以下この号において同じ。)を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高(同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。)で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高(同項第五号に規定する平均負債残高をいう。以下この条において同じ。)」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三(」とあるのは「二(」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム

Article 31-2 (1) A person engaged in the business of manufacturing or importing any chemical substance subject to monitoring, any Class II Specified Chemical Substance, any chemical substance of which the public has been notified pursuant to the provisions of Article 4, paragraph (4) (including where it is applied mutatis mutandis pursuant to Article 4-2, paragraph (9) and pursuant to Article 5-2, paragraph (2)), or any chemical substance in the list of existing chemical substances prescribed in Article 2, paragraph (1) of the Supplementary Provisions of which the public has been notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment when he/she has conducted tests with regard to the substance subject to reporting under the items prescribed in Article 4, paragraph (7) or studies of hazardous properties prescribed in Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) (including cases in which information equivalent to that which would be obtained from said tests (limited to information that is not publicly known) has been obtained). When, as a result of said tests, the person obtains information specified by Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment indicating that the substance subject to reporting possesses the following properties, he/she shall report to that effect and give the details of such information, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, and Ordinance of the Ministry of Economy; provided, however that this shall not apply where said person has obtained said information as a result of a study of hazardous properties to which an instruction under the provisions of Article 5-4, paragraph (1), Article 24, paragraph (1) or Article 25-3, paragraph (1) pertains, and where said person is reporting the details of said information pursuant to these provisions: 例文帳に追加

第三十一条の二 監視化学物質、第二種特定化学物質、第四条第四項(第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。)の規定により公示された化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質(以下「報告対象物質」という。)の製造又は輸入の事業を営む者は、その製造し、又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合(当該試験を行つたと同等の知見(公然と知られていないものに限る。)が得られた場合を含む。)であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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 a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

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

Article 306-2 The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid. 例文帳に追加

第三百六条の二 法第百八十条の二第三項(信託財産に係る利子等の課税の特例)の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配(当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項(信託財産について納付した所得税額の控除)に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三(定義)に規定する公募により行われたものの収益の分配とする。)につき法第百八十一条(利子所得及び配当所得に係る源泉徴収義務)又は第二百十二条(非居住者又は法人の所得に係る源泉徴収義務)の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 - 日本法令外国語訳データベースシステム

(7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the corporation in each business year or copies of such books and documents (in the case where the corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution: 例文帳に追加

7 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人にその各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類(その作成又は保存に代えて電磁的記録(電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。)の作成又は保存がされている場合における当該電磁的記録を含む。次項、第九項及び第十二項第二号において同じ。)又はその写しの提示又は提出を求めた場合において、当該法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法(第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。)により算定した金額を当該独立企業間価格と推定して、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の金額につき法人税法第二条第四十三号に規定する更正(第十六項において「更正」という。)又は同条第四十四号に規定する決定(第十六項において「決定」という。)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

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year: 例文帳に追加

6 国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法人にその各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類(その作成又は保存に代えて電磁的記録(電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。)の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。)又はその写しの提示又は提出を求めた場合において、当該連結法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法(第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。)により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法人税法第二条第四十三号に規定する更正(第十六項において「更正」という。)又は同条第四十四号に規定する決定(第十六項において「決定」という。)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

(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

Article 33 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business listed in Article 38-2 paragraph (1) of the Radio Act as a person to certify that radio equipment conforms to the technical standards prescribed in Chapter III of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity certification (technical standards conformity certification prescribed in Article 38-2 paragraph (1) of the same act; hereinafter the same shall apply in this paragraph) in respect of the specified radio equipment (specified radio equipment prescribed in the same paragraph, provided that such radio equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 38-7 paragraph (1), Article 38-20 paragraph (1), Article 38-21 paragraph (1) and paragraph (2), Article 38-22 paragraph (1), Article 38-23 paragraph (1) and Article 38-30 paragraph (1) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity certification as a technical standards conformity certification issued by a registered certification body (registered certification body prescribed in Article 38-5 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity certification from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity certification from a registered certification body. In this case, the term "registered certification body" and the term "shall affix" in Article 38-7 paragraph (1) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 33 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)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

第三十三条 登録外国適合性評価機関(電波法第三章に定める技術基準に適合している旨の証明を行う者として同法第三十八条の二第一項に掲げる事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。)が特定無線設備(同項に規定する特定無線設備をいい、当該登録を受けている区分に係るものに限る。次項において同じ。)について技術基準適合証明(同法第三十八条の二第一項に規定する技術基準適合証明をいう。以下この項において同じ。)を行った場合には、当該技術基準適合証明を登録証明機関(同法第三十八条の五第一項に規定する登録証明機関をいう。以下この条において同じ。)がした技術基準適合証明と、当該登録外国適合性評価機関による技術基準適合証明を受けた者を登録証明機関による技術基準適合証明を受けた者とそれぞれみなして、同法第三十八条の七第一項、第三十八条の二十第一項、第三十八条の二十一第一項及び第二項、第三十八条の二十二第一項、第三十八条の二十三第一項並びに第三十八条の三十第一項の規定(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、同法第三十八条の七第一項中「登録証明機関」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)第三十三条第一項前段に規定する登録外国適合性評価機関」と、「付さなければならない」とあるのは「付すことができる」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 31 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 86 paragraph (1) of the Telecommunications Business Act as a person to approve conformity with the technical standards specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 52 paragraph (1) of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity approval (technical standards conformity approval prescribed in Article 53 paragraph (1) of the same act; the same shall apply hereinafter in this paragraph) in respect of the terminal equipment (terminal equipment prescribed in Article 53 paragraph (1) of the same act, provided that such terminal equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 53 paragraph (2), Article 54, Article 55 paragraph (1), Article 62 paragraph (1), Article 166 paragraph (2) and Article 167 paragraph (1), paragraph (2) and paragraph (5) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity approval as a technical standards conformity approval issued by a registered approval body (registered approval body prescribed in Article 53 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity approval from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity approval from a registered approval body. In this case, the term "registered approval body" and the term "shall affix" in Article 53 paragraph (2) 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)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

第三十一条 登録外国適合性評価機関(電気通信事業法第五十二条第一項の総務省令で定める技術基準に適合している旨の認定を行う者として同法第八十六条第一項の総務省令で定める事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。)が端末機器(同法第五十三条第一項に規定する端末機器をいい、当該登録を受けている区分に係るものに限る。次項において同じ。)について技術基準適合認定(同条第一項に規定する技術基準適合認定をいう。以下この項において同じ。)を行った場合には、当該技術基準適合認定を登録認定機関(同条第一項に規定する登録認定機関をいう。以下この条において同じ。)がした技術基準適合認定と、当該登録外国適合性評価機関による技術基準適合認定を受けた者を登録認定機関による技術基準適合認定を受けた者とそれぞれみなして、同法第五十三条第二項、第五十四条、第五十五条第一項、第六十二条第一項、第百六十六条第二項並びに第百六十七条第一項、第二項及び第五項の規定(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、同法第五十三条第二項中「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、「付さなければならない」とあるのは「付すことができる」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

例文

The documents specified by an ordinance of the competent ministry set forth in Article 155, paragraph 2 of the Act shall be as listed in the corresponding categories set forth in the following items and as specified in such items, respectively: (i) in the case where the application for amendment pertains to the establishment of a Commodity Market, the documents set forth in the following: (a) a document recording the reasons for the amendment; (b) a comparative table of the prior and amended article provisions; (c) minutes of a general meeting of Members or a general meeting of shareholders or another document certifying that the necessary procedures for approval have been followed; (d) a document certifying that the total number of persons who are Members, etc. of the Commodity Exchange intending to establish a Commodity Market for each Commodity Market which is planned to be newly established and who intend to start transactions on such Commodity Market, and who intend to become Members, etc. of said Commodity Exchange intending to start transactions on such Commodity Market (with regard to a Member Commodity Exchange, limited to persons who have completed payment of the full amount of the contribution) are 20 or more; (e) among persons who are or intend to become Members, etc. prescribed in (d), with regard to a person who is or intends to become a member of a Member Commodity Exchange, a sworn, written statement that such person is subject to any of the provisions of Article 30, paragraph 1 of the Act regarding said Commodity Market; with regard to a person who is or intends to become a trading participant of an Incorporated Commodity Exchange, a sworn, written statement that such person is subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph; (f) a sworn, written document stating that the majority of persons who are or intend to become Members, etc. prescribed in (d) are subject to such persons as specified in the respective items of Article 10, paragraph 2, and Article 28, paragraph 1, item 5, (a) and (b) of the Act, with regard to such Commodity Market; (g) a sworn, written document stating that the person who intends to become a - 134 - Member, etc. of said Commodity Exchange and intends to start transactions on said Commodity Market is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; (h) in the case of carrying out settlements by the method set forth in Article 105, paragraph 1 of the Act at one or more Commodity Markets which are planned to be newly established, a record prepared according to Form No. 1 within 30 days prior to the date of filing the application and pertaining to the amount of the net assets of a person who is or intends to become a Member, etc. as prescribed in (d); (i) a document stating the estimated transaction volume of Futures Transactions for one year after the opening on a Commodity Market which he/she seeks to open; (j) in the case of seeking to open a Commodity Market pertaining to a Listed Commodity, a document stating that it is appropriate to trade Listed Commodity Component Products, etc. on a single Commodity Market; (k) in the case of seeking to open a Commodity Market by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another; (ii) in the case where the application for amendment is pertaining to a change to the scope of a Listed Commodity or Listed Commodity Index on a Commodity Market (excluding the abolishment or narrowing of such scope; hereinafter the same shall apply in this item) or a change to the type of transaction, the documents set forth in the following: (a) a document recording the reasons for the amendment; (b) a comparative table of the prior and amended article provisions; (c) minutes of a general meeting of Members or a general meeting of shareholders or another document certifying that the necessary procedures for approval have been followed; (d) in cases where making a settlement on a Commodity Market pertaining to said amendment by a method set forth in Article 105, item 1 of the Act and where changing the minimum amount of the net assets of Members, etc. who trade on said Commodity Market, a record pertaining to the amount of the net assets of Members, etc., which is prepared according to Form No. 1 within 30 days prior to the filing of the application; (e) a document stating the estimated transaction volume of Futures Transactions for one year after the amendment on the Commodity Market pertaining to said amendment; (f) in the case of changing the scope of a Listed Commodity, a document stating that it is appropriate that two or more Listed Commodity Component Products, etc. are traded on a single Commodity Market; (g) in the case of changing the scope of a Listed Commodity Index which sets two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of goods subject to said two or more Commodity Indices are common to one another; 例文帳に追加

法第百五十五条第二項の主務省令で定める書類は、次の各号に掲げる場合の区分に応 じ、当該各号に定めるものとする。 一変更の申請が商品市場の開設に係る場合次に掲げる書面 イ変更の理由を記載した書面 ロ新旧条文の対照表 ハ会員総会又は株主総会の議事録その他必要な手続があったことを証する書面 ニ新たに開設しようとする商品市場ごとに当該商品市場を開設しようとする商品取 引所の会員等であって当該商品市場において取引をしようとするもの及び当該商品 取引所の会員等になろうとする者であって当該商品市場において取引をしようとす るもの(会員商品取引所にあっては、その出資の全額の払込みが終了した者に限る。) の合計数が二十人以上であることを証する書面 ホニに規定する会員等及び会員等になろうとする者のうち、会員商品取引所の会員 及び会員になろうとする者にあっては当該商品市場について法第三十条第一項各 号のいずれかに該当することを誓約する書面、株式会社商品取引所の取引参加者及 び取引参加者になろうとする者にあっては法第八十二条第一項第一号イからハま で又は同項第二号イからハまでのいずれかに該当することを誓約する書面 ヘニに規定する会員等及び会員等になろうとする者の過半数の者が当該商品市場に ついて法第十条第二項各号並びに第二十八条第一項第五号イ及びロに定める者に 該当することを誓約する書面 ト当該商品取引所の会員等になろうとする者であって当該商品市場において取引を しようとするものが法第十五条第二項第一号イからヲまでのいずれにも該当しな いことを誓約する書面 チ新たに開設しようとする一以上の商品市場において法第百五条第一号に掲げる 方法により決済を行う場合にあっては、認可の申請の日前三十日以内に様式第一号 により作成したニに規定する会員等及び会員等になろうとする者の純資産額に関す る調書 リ新たに開設しようとする商品市場における開設後一年間の先物取引の取引量の見 込みを記載した書面 ル二以上の商品指数を一の上場商品指数として商品市場を開設しようとする場合に あっては、当該二以上の商品指数の対象となる物品の大部分が共通していることを 明らかにすることができる書面 二変更の申請が商品市場における上場商品若しくは上場商品指数の範囲の変更(廃止 又は範囲の縮小を除く。以下この号において同じ。)又は取引の種類の変更に係る場 合次に掲げる書面 イ変更の理由を記載した書面 ハ会員総会又は株主総会の議事録その他必要な手続があったことを証する書面 ニ当該変更に係る商品市場において法第百五条第一号に掲げる方法により決済を 行っている場合であって、当該商品市場において取引をする会員等の純資産額の最 低額を変更した場合にあっては、認可の申請の日前三十日以内に様式第一号により 作成した会員等の純資産額に関する調書 ホ当該変更に係る商品市場における変更後一年間の先物取引の取引量の見込みを記 載した書面 ヘ上場商品の範囲の変更の場合にあっては、二以上の上場商品構成物品を一の商品 市場で取引をすることが適当である旨を明らかにすることができる書面 ト二以上の商品指数を一の上場商品指数とする上場商品指数の範囲の変更の場合に あっては、当該二以上の商品指数の対象となる物品の大部分が共通している旨を明 らかにすることができる書面 - 経済産業省

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日本法令外国語訳データベースシステム
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