「profit-taking」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

There were frequent instances of insolent behavior: some made excessive profit by taking advantage of Enryaku-ji Temple's authority, and some broke into residences of Kugyo (top court officials) to bully them into paying a debt. 例文帳に追加

延暦寺の権威を背景として暴利を貪る者や公卿の邸宅に押し入って督促をする者など傍若無人な振舞いも目立った。 - Wikipedia日英京都関連文書対訳コーパス

The arbitral tribunal recognized expropriation of the license agreement, and ordered compensation of lost profit taking into consideration expected sales contracts.例文帳に追加

仲裁廷は、ライセンス契約の収用を認定し、販売契約を考慮した遺失利益の賠償を命じた。 - 経済産業省

- Does it make clear whether to aim at minimizing the risk or to aim at making a profit by aggressively taking and managing a certain amount of risk in deciding the levels of risk-taking and profit objectives? 例文帳に追加

・どの程度のリスクを取り、どの程度の収益を目標とするのかを定めるに当たり、リスクを最小限度に抑えることを目標とするのか、能動的に一定のリスクを引受け、これを管理する中で収益を上げることを目標とするのか等を明確にしているか。 - 金融庁

- Does it make clear whether to aim at minimizing the risk or to aim at making a profit by aggressively taking and managing a certain amount of risk in deciding the levels of risk-taking and profit objectives? 例文帳に追加

・ どの程度の市場リスクを取り、どの程度の収益を目標とするのかを定めるに当たり、市場リスクを最小限度に抑えることを目標とするのか、能動的に一定の市場リスクを引受け、これを管理する中で収益を上げることを目標とするのか等を明確にしているか。 - 金融庁

- Does it make clear whether to aim at minimizing the risk or to aim at making a profit by aggressively taking and managing a certain amount of risk in deciding the levels of risk-taking and profit objectives? 例文帳に追加

・ どの程度のリスクを取り、どの程度の収益を目標とするのかを定めるに当たり、リスクを最小限度に抑えることを目標とするのか、能動的に一定のリスクを引受け、これを管理する中で収益を上げることを目標とするのか等を明確にしているか。 - 金融庁

Does the Board of Directors clearly develop strategic objectives for the financial institution as a whole that include institution-wide profit objectives and strategies for risk-taking and allocation of human and physical resources intended to help achieve the profit objectives, in accordance with the corporate management policy and without delegating the task to the representative 例文帳に追加

取締役会は、経営方針に則り、代表取締役等に委任することなく、当該金融機関全体の収益目標及びそれに向けたリスクテイクや人的・物的資源配分の戦略等を定めた当該金融機関全体の戦略目標を明確に定めているか。 - 金融庁

To provide a credit card settlement system and a credit card settlement method which take into consideration the profit of a store on a network for providing commodities or services, and a virtual mall, taking into consideration the profit of a registered store.例文帳に追加

商品やサービスを提供するネットワーク上の店舗の利益に配慮したクレジットカード決済システム、クレジットカード決済方法をを提供することを目的とするとともに、登録した店舗の利益に配慮した仮想モールを提供する。 - 特許庁

To provide a method for taking in yacon that contains many substances that profit human body, such as fructo-oligosaccharide and polyphenol, without being bothered with peculiar taste of yacon, by directly taking it in through the skin instead of the mouth.例文帳に追加

フラクトオリゴ糖やポリフェノールなど人体にとって有用な物質を多く含むヤーコンを、経口摂取ではなく直接皮膚から摂取することにより、ヤーコンの独特の味覚にわずらわされることなく体内に取込む方法を提供する。 - 特許庁

Article 248 A person who, by taking advantage of the insufficiency of consideration of a minor or the mental deficiency of another, causes another to deliver another's property, or obtains or causes a third person to obtain an illegal profit, shall be punished by imprisonment with work for not more than 10 years. 例文帳に追加

第二百四十八条　未成年者の知慮浅薄又は人の心神耗弱に乗じて、その財物を交付させ、又は財産上不法の利益を得、若しくは他人にこれを得させた者は、十年以下の懲役に処する。 - 日本法令外国語訳データベースシステム

As a result, foreign ambassadors could make a large profit by first exchanging a one-dollar silver coin into three ichibu-gin silver coins, further exchanging four ichibu-gin silver coins into koban at ryogaesho (money exchangers), taking koban out of Japan and selling them as bare metal. 例文帳に追加

このため外国人大使は1ドル銀貨をまず一分銀3枚に交換し、両替商に持ち込んで4枚を小判に両替して、国外に持ち出し地金として売却すれば莫大な利益が得られるというものであった。 - Wikipedia日英京都関連文書対訳コーパス

Has the Board of Directors developed strategic objectives covering institution-wide profit objectives, risk-taking strategy (the asset and liability management strategy and the risk-return strategy, etc.) in accordance with the institution’s corporate management policy, and disseminated them throughout the institution? 例文帳に追加

取締役会は、経営方針に則り、金融機関全体の収益目標、リスク・テイクの戦略等（資産・負債戦略、リスク・リターン戦略等）を定めた戦略目標を策定し、組織内に周知させているか。 - 金融庁

To prevent a less-experienced individual investor who uses on-line trades of stocks from missing the timing of profit-taking or loss-selling to have large damage.例文帳に追加

本発明が解決しようとする課題は、株式のオンライントレードを利用する経験の浅い個人投資家が、利食いもしくは損切りのタイミングを逃し、その結果大きな損害を出すのを防ぐことである。 - 特許庁

To provide a communication system capable of taking profit of an enterprise such as a coffee shop sufficiently into account, and capable of allowing a user to access an information processor in an intranetwork easily from an optional terminal equipment.例文帳に追加

喫茶店等の事業者の採算を十分に考慮でき、しかも使用者が任意の端末装置から容易にイントラネット内の情報処理装置へアクセスすることが可能な通信システムを提供する。 - 特許庁

To perform power transaction simulation taking into consideration power demand and supply, and restriction of power line capacity or a power generation plant with high accuracy, and to evaluate profit and a transaction results by difference in bidding conditions, with high accuracy.例文帳に追加

電力需給と送電線容量や発電設備の制約を考慮した電力取引シミュレーションを高精度に行うことができ、入札条件の違いによる取引結果と収益を高精度に評価可能とする。 - 特許庁

At the same time, “Bilbao Metropoli-30” was organized by over 100 entities, such as private corporations, universities, the Basque Country, Bizkaia province, 29 surrounding cities including Bilbao, and non-profit organizations (NPO). They all worked on solving problems by taking local opinions into consideration with the following four steps: (i) extracting the problems Bilbao had, (ii) analyzing the problems, (iii) drawing up revitalization strategies, and (iv) implementing the strategies. This area, which had been troubled with environmental pollution, placed its focus on culture to promote urban revitalization aiming at improving the quality of life.例文帳に追加

同市の取り組みで注目されるのは、1997年に建設されたグッゲンハイム美術館である。 - 経済産業省

Taking the tendency of "Goods Trade" to decline and "Income" to increase into consideration, it seems to be possible to forecast that the Japanese "Goods Trade" will move to deficit sooner or later, and Japan will grow to be a state to earn profit from "Income" such as the U.K. and the U.S.例文帳に追加

このような「財貿易」の減少傾向、「所得収支」の増加傾向を踏まえれば、我が国の「財貿易」はいずれ赤字になり、米国や英国のように「所得収支」で稼ぐ国になる、と予想することもできる。 - 経済産業省

Some cases are also found where enterprises producing more overseas lead to sales and profit increases and boost employment and domestic investments in the country as well by taking the opportunity of growing new business and exports.例文帳に追加

むしろ、海外生産を行っている企業の方が、売上げや利益の拡大に繋げるとともに、国内新規事業や輸出の拡大の機会を捉え、国内でも雇用や国内投資を増やしているとするケースもみうけられる。 - 経済産業省

To provide means for taking a relief measure for a player with a small prize winning conventionally without an actual profit so far as a trigger without providing unfair means of forcibly awarding a big prize under the condition that the big prize cannot be won for a long period of time.例文帳に追加

長期間大当たりに当選できない状況下、強制的に大当たりを付与するといった不公平な手段ではなく、これまで実利の無かった小当たりを契機として遊技者に対して救済措置を講じる手段の提供。 - 特許庁

To provide a video conference system which individuals of slender means can readily utilize by considerably taking a monetary load off users, the monetary load having conventionally been a barrier to system introduction, and which brings enterprises making efforts to reduce the expenses for business trips a handsome profit.例文帳に追加

従来からシステム導入の障壁となっていた利用者の金銭的負担を極めて軽くすることによって、資力に乏しい個人が気軽に利用することができ、また、出張経費削減に尽力する企業に大きな利益をもたらすことができるテレビ会議システムを提供する。 - 特許庁

The question of what kinds of international business networks to be launched by each company in order to maximize its profit is a strategic decision to be made by an individual company by taking into account its business superiority.例文帳に追加

したがって、具体的に利益を最大化するためにどのような国際事業展開がなされるべきかという問題は、企業がどのような優位性を有しているかといった事情にかんがみて、あくまで個別企業の経営戦略上の判断である。 - 経済産業省

(5) Where no provision setting forth the value as provided in the preceding paragraph exists, or where it is recognized under the preceding paragraph that the amount of the value to be paid in accordance with the relevant provision(s) is unreasonable, the amount of the value under paragraph (3) shall be determined by taking into consideration the amount of profit to be received by the employer, etc. from the invention, the employer, etc.'s burden, contribution, and treatment of the employee, etc. and any other circumstances relating to the invention. 例文帳に追加

５　前項の対価についての定めがない場合又はその定めたところにより対価を支払うことが同項の規定により不合理と認められる場合には、第三項の対価の額は、その発明により使用者等が受けるべき利益の額、その発明に関連して使用者等が行う負担、貢献及び従業者等の処遇その他の事情を考慮して定めなければならない。 - 日本法令外国語訳データベースシステム

Within the context, Baigan ISHIDA's thought, which expressed the essential spirit of CSR with very simple words, such as 'taking double profit and eating sweet poison often cause destruction' and 'a true merchant thinks others as well as one self,' is spotlighted as 'the origin of Japanese CSR,' along with 'Sanpo-yoshi principle' of Omi shonin (Omi merchants). 例文帳に追加

そのような背景の中で「二重の利を取り、甘き毒を喰ひ、自死するやうなこと多かるべし」「実の商人は、先も立、我も立つことを思うなり」と、実にシンプルな言葉でCSRの本質的な精神を表現した石田梅岩の思想は、近江商人の「三方よし」の思想と並んで、「日本のCSRの原点」として脚光を浴びている。 - Wikipedia日英京都関連文書対訳コーパス

A game ball returning means is provided for taking in at least a part of game balls shot into a game part 10 and putting out a predetermined number of game balls in response to the number of taken in game balls in a specific game state having a probability of reducing the profit obtained by the player when shooting of the game balls is continued in comparison with a normal game state.例文帳に追加

通常遊技状態と比較して、遊技球の弾発を継続すると遊技者が獲得する利益が減少する可能性が生じる特定遊技状態となった場合に、遊技部１０内に発射された遊技球の少なくとも一部を取り込んで、取り込んだ遊技球数に応じて所定数の遊技球を払い出すための遊技球戻し手段を設ける。 - 特許庁

To provide a profit management system of lent game machines capable of smoothly acquiring operation information according to various types of lent game machines, flexibly responding to a model change and exchange of installation place and smoothly determining a rational rental fees taking the dispensing conditions into consideration.例文帳に追加

種々の貸与遊技機に応じて、稼動情報の取得を円滑に行え、機種変更、設置場所の入れ替え等に柔軟に対応でき、かつ貸出状況を加味した合理的な使用料を円滑に決定できる貸与遊技機の利益管理システム及びそのシステムに使用可能な第三者管理装置の提供を目的とする。 - 特許庁

Article 15 (1) In order to enhance Industrial Technology Capability, the national government, shall endeavor to take necessary measures to provide support to the business operators who will implement businesses that utilize said research results, taking into account the fact that it has an important meaning in the promotion of transfers of said research results to business operators, for researchers at national Research and Development Institutes to jointly hold positions as officers, advisors or councilors in companies and other organizations whose purpose is to conduct for-profit private enterprise to implement businesses utilizing the results of that research (referred to in the next paragraph as "Research Results Utilizing Companies, etc."). 例文帳に追加

第十五条　国は、産業技術力の強化を図るため、国の試験研究機関の研究者がその研究成果を活用する事業を実施する営利を目的とする私企業を営むことを目的とする会社その他の団体（次項において「研究成果利用会社等」という。）の役員、顧問若しくは評議員の職を兼ねることが当該研究成果の事業者への移転の促進にとって重要な意義を有することに配慮しつつ、当該研究成果を活用する事業を実施する事業者に対する支援に必要な措置を講ずるよう努めなければならない。 - 日本法令外国語訳データベースシステム

On the other hand, some people are concerned that as the stock market has risen steeply in a short period of time, stocks may have been overvalued and may be ripe for profit-taking. In addition, there is uncertainty over the movements of foreign exchange rates, and there are concerns that unfavorable changes in the conditions of the global stock and commodities markets, which are on an uptrend now, could have a negative impact on Japan, too 例文帳に追加

一方で、別な見方としては、相場が短期間で急上昇したことによりまして、高値警戒感、あるいは、利益確定等の売りといった要素があるのではないか、あるいは、為替相場の動向がどうなるか、あるいは、今回、世界的に株式市場や商品市場、今のところやや上昇基調なのでございますが、こういったところに何かがあれば、またこれが日本にも逆な影響を及ぼすのではないかといった様々な見方があるようでございます - 金融庁

The existence or extent of the direct profits which the right holder will gain by utilizing the patent on the software, or of the profit restituted by such exercise of rights will depend on the following factors; whether or not the right holder, taking advantage of the technology subject to the software patent, sells (or is planning to sell) the software in his company; whether or not he conducts (or is planning to conduct) business by granting a license to others; whether he utilizes (or is planning to use) such patent for his company's service or its own use, whether he has some history of usage in the past (or plans) of use; and to what extent he gains (or will gain) profits, if any, from his business. 例文帳に追加

権利者がソフトウェア特許に係る技術を利用して自社でソフトウェア販売事業を行っている（又は行おうとしている）、他者にライセンスをすることにより事業を行っている（又は行おうとしている）、自社のサービス等に利用している（又は利用しようとしている等の利用実績（又は予定）が存在するか否か、存在するとしたら当該事業より得ている（又は得る予定の）利益はどの程度のものかによって、権利者がソフトウェア特許を利用して得る直接的な利益又は当該権利行使によって回復される利益の有無・大小は異なる。 - 経済産業省

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

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

As market movements depend on the investment activities of market players based on their own judgment, I would like to refrain from making any definitive comments with regard to the level of stock prices and the causes of and the backgrounds to the price movements from the standpoint of an administrative authority. I understand that market players have cited a variety of factors, including a drop in U.S. stock prices late last week, profit-taking triggered by the yen's uptrend and lower-than-expected GDP growth, and stock price movements in Asian markets. While we would like to refrain from making any definitive comments, we will keep a close watch on future stock market movements. 例文帳に追加

市場の動向につきましては、様々な市場参加主体がそれぞれの判断に基づき投資行動を行った結果として決定されるものでありますことから、その水準や要因・背景について、当局として断定的なコメントを申し上げることは差し控えたいと思いますけれども、市場関係者の見方につきましては、例えば、朝方、前週末の米国の株安の関係、あるいは為替の円高傾向の関係、あるいは、それに伴います利益確定売りといった現象、あるいは今回のGDPの速報値は、プラスではありましたが、予想の範囲内ではなかったという見方、あるいはアジアの株式市場の動向等、様々なことが言われているようでございます。ただ、当局として、断定的なことを申し上げることは差し控えたいと思いますが、今後の株式市場の動向については、引き続き注視をしてまいりたいと考えております。 - 金融庁

4. Where legal proceedings are instituted by an employee who has made an invention belonging to his employer and for which a patent has been granted and it is ascertained that the employer obtains a significant profit by reason of that patent, the Court shall award special remuneration to the employee. Before taking any procedural steps, the Court shall hear the parties with a view to conciliation on the principle and on the amount of remuneration. The action afforded inventors under this paragraph shall be prescribed after three years from grant of the patent. However, the time limit shall be suspended for a period of one year if a request for the payment of special remuneration is addressed to the employer by registered mail.例文帳に追加

(4) 使用者に属する発明を行った従業者によって訴訟が提起され，それについて特許が付与されており，かつ，使用者が当該特許を理由として相当な利益を得ることが確認された場合は，裁判所は，従業者に対する特別対価の供与を裁定しなければならない。何らかの訴訟措置を取る前に，裁判所は，対価についての原則及び額についての和解を見込んで当事者から聴聞しなければならない。本項に基づいて発明者に与えられる措置については，特許の付与日から3年後には，時効になる。ただし，当該時効期間は，特別対価の支払請求書が書留便で使用者宛てに送付された場合は，1年間中断される。 - 特許庁

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

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

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

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

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

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

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

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

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

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