「reason for」に関連した英語例文の一覧と使い方(82ページ目) - Weblio英語例文検索

For this reason, the position of beneficial representatives among many local samurai who were hoping to improve their ranks as regional effective controllers was not sufficiently established and the Taira clan was overthrown by MINAMOTO no Yoshinaka and MINAMOTO no Yoritomo, who gained power through many simultaneous revolts (However, a recent theory says that germination of the organizations which were taken over to Yoritomo administration can be seen in the various systems established by Kiyomori). 例文帳に追加

そのため、地方の実効支配者としての地位の向上を望む多数の地方武士の利益代表者の位置を十分構築できず、同時多発反乱の中から台頭した源義仲や源頼朝らによって滅ぼされた（ただし、清盛が設置した諸制度の中に後の頼朝政権に引き継がれた組織の萌芽が見られるというのが近年の有力説である）。 - Wikipedia日英京都関連文書対訳コーパス

In the Taisho Political Crisis, Emperor Taisho issued an imperial command that Kinmochi SAIONJI, president of Rikkenseiyukai (a political party originally organized by Hirobumi ITO) should withdraw a parliamentary motion of non-confidence against the cabinet related to the 3rd Katsura Cabinet and urge Seiyukai to collaborate with the Katsura Cabinet, but the parliamentarians of the Seiyukai made Saionji return the imperial command for the reason that the parliamentarians were the representatives of the Japanese nation (February 9, 1913.) 例文帳に追加

ところが、大正政変の際に大正天皇より公家出身の立憲政友会総裁西園寺公望に対して第3次桂内閣への内閣不信任案を撤回させて政友会を内閣に協力させるように勅命が出されたものの、政友会の代議士達は自分達は日本国民の代表であるとして西園寺に突き返させた（1913年2月9日）。 - Wikipedia日英京都関連文書対訳コーパス

This is due to the following reason: Towards the end of the 17th century, ten guilds called Edo tokumidonya, each for a different kind of business, were established, and in particular, many merchants from the Mikawa Province, who had supplied goods to the Matsudaira family since the era when Ieyasu TOKUGAWA was the daimyo (feudal lord) of the small Mikawa Province (or who said they were such persons), belonged to the 'sake store guild,' which handled sake, miso (fermented soybean paste) and soy sauce, and were prosperous. 例文帳に追加

これは、17世紀末には江戸十組問屋という10の同業者組合ができ、中でも酒、味噌、醤油を扱う「酒店組」には、徳川家康が三河を領していた小大名だったころから松平家に出入りしていた（あるいは、そのように自称する）三河出身者が多くまた繁盛したことによる。 - Wikipedia日英京都関連文書対訳コーパス

Takashi YOSHIDA's view states that the reason SOGA no Iruka strove for the concentration of authority by destroying Prince Yamashiro no Oe was to do with the coup carried out by Gaisobun EN in Goguryeo, and furthermore; Isshi Incident was easily accepted by the officials since it was similar to the enthronement of the Queen under the Royal Family based on the political structure formed after the suppression of Pidam War done by Yushin KIM in Silla. 例文帳に追加

蘇我入鹿が山背大兄王を滅ぼし権力集中を図ったのは、高句麗における淵蓋蘇文のクーデターを意識しており、乙巳の変は新羅における金ユ信らによる毗曇の内乱鎮圧後の王族中心体制の元での女王推戴と類似していたが故に諸臣に受け入れられやすかったとする吉田孝の見解がある。 - Wikipedia日英京都関連文書対訳コーパス

Because, the issue of diplomatic relations itself with Korea was unsolved, and there's a remains existence who was a Seikan-ha (supporters for subjugation of the Korea) like Masaharu IJICHI, and, in the imperial decision made by the emperor, it wasn't mentioned to "cancel" dispatching an envoy to Korea, but simply said to "postpone" it, and the reason they stated was only the problem with Russia that has been the most tangled at that time. 例文帳に追加

なぜなら、朝鮮との国交問題そのものは未解決であること、伊地知正治のように征韓派でも政府に残留した者も存在すること、そして天皇の勅裁には朝鮮遣使を「中止」するとは書かれず、単に「延期」するとなっており、その理由も当時もっとも紛糾していたロシアとの問題のみを理由として掲げていたからである。 - Wikipedia日英京都関連文書対訳コーパス

In this aggressive approach, each prefectural government made the average yield per tan that the Land Tax Reform Bureau figured out beforehand be the absolute condition of assessment and in case the reported amount was under the average tan that the Land Tax Reform Bureau figured out, each prefecture denied the reported value of the land, of which farmers assessed with their own labor and expenses and made the value of the land change forcibly; for this reason, including the Ise Revolt large scale riots erupted frequently in various places. 例文帳に追加

このなかで、府県庁は地租改正事務局があらかじめ見当をつけた平均反収を絶対的な査定条件とし、申告額がこれに達しない場合は、農民が自らの労力と費用をかけて算定した地価を否定し強圧的に変更させたことから、伊勢暴動をはじめとした大規模な暴動が各地で頻発した。 - Wikipedia日英京都関連文書対訳コーパス

As for the conference, counter-evidence was given saying 'the Chief of the General Staff Iwao OYAMA and Aritomo YAMAGATA attended the conference in the presence of the Emperor', however the reason why they were there was that they received treatment of Genro and had to be inquired about the state policy, also in the record at that time their titles were described not as 'the Chief of the General Staf' but 'Genro.' 例文帳に追加

これについて「参謀総長であった大山巌・山縣有朋が御前会議に出席している」という反証が出されるが、大山・山縣はこの時に元老の待遇を受けて、国政について諮問を受ける立場にあったために参加を求められたものであり、当時の記録類にも大山・山縣は「元老」として記載されて「参謀総長」という肩書きは書かれていない。 - Wikipedia日英京都関連文書対訳コーパス

It was for this reason that in 1933 the "senior statesmen" system was established to help SAIONJI, and that former prime ministers and the Chairman of the Privy Council, together with genro SAIONJI, started to hold a meeting to plan the selection of a successor (Genro had heard the opinions of former Prime Ministers after the May 15th Incident upon recommending a succeeding prime minister to the Emperor, but that had not been established as an official procedure then.). 例文帳に追加

そこで、昭和8年（1933年）に西園寺を助ける目的で「重臣」制度が設けられて、総理大臣経験者と枢密院議長が元老西園寺とともに会議を開いて後継選定を図ることにしたのが始まりである（五・一五事件後の後継首相奏薦にあたっても元老は首相経験者から意見を聴取しているが、正式な手続きとして定められたものではなかった）。 - Wikipedia日英京都関連文書対訳コーパス

In particular, getting Daiko class (granting of permanent inheritence of rice fields) was an exceptional case and only four persons have been recognized as Daiko in history: FUJIWARA no Kamatari (645), EMI no Oshikatsu (758), TAIRA no Kiyomori (1167), and MINAMOTO no Yoritomo (1190), each person being granted 991,740 square meters of land (Koden was confiscated from Oshikatsu and Kiyomori for the reason that they or their descendants had rebelled against the government). 例文帳に追加

特にその中でも大功は永久的な私有を認めた文字通りの例外中の例外といって良く、歴史上確認できるのは、藤原鎌足（645年）・恵美押勝（758年）・平清盛（1167年）・源頼朝（1190年）の4人だけ（いずれも100町）であると見られている（しかも、押勝と清盛は本人又は子孫が謀叛を起こしたとして収公されている）。 - Wikipedia日英京都関連文書対訳コーパス

The reason a military force used their military currency instead of using their own country's monetary system was as follows; the total money supply might increase drastically, which could lead to inflation and economic disaster if they used their own country's currency; the country's currency might be used for power-keeping maneuver if their enemy country got it. 例文帳に追加

このように軍隊が所属する国家の通貨制度とは分離して軍票を使用する制度を用いるのは、自国の通貨を使用すると通貨供給量が激増し、結果的にはインフレーションで経済破綻する恐れがあるほか、敵国に自国通貨が渡ると工作資金になる危険性があるなど、戦略面からの要請があるためである。 - Wikipedia日英京都関連文書対訳コーパス

The reason for this is said to be that a British railroad construction engineer called Ray who had been employed by the Meiji government engaged in fraudulent practices, scheming to line his own pockets by reducing costs through the use of used and unnecessary equipment (tracks and carriages); this equipment were being stored in India at that time, but had been used in the Republic of South Africa prior to that. 例文帳に追加

その理由は、明治政府の雇った鉄道建設担当の英国人技師レイが詐欺まがいの人物で、それまで南アフリカ共和国の鉄道で使われていて、不要になってインドに当時置かれていた中古品（線路・車両）を使って鉄道を安上がりに建設して、私腹を肥やそうとしたからともいわれる。 - Wikipedia日英京都関連文書対訳コーパス

After the late Heian period, by reason that prominent samurai of Kawachi-Genji (Minamoto clan) was successively assigned to Sama no kami and Uma no kami which were substantially the highest post, the post of Meryo was regarded as one of the government posts longed for by samurai (it is said that the full number of Daijo (Senior Secretary) and Shojo (Junior Secretary) was 20 in total as regulated in the Kakushiki code (amendments and enforcement regulations (of the ritsuryo)) at the end of Heian period). 例文帳に追加

平安時代後期以後は、実質上の最高職である左右馬頭に河内源氏の著名な武者が相次いで任じられた事から馬寮の職は武士の憧れの官職の一つとされた（平安時代末期格式など規定されていた実際の大允・少允の定員は計二十名であったと言う）。 - Wikipedia日英京都関連文書対訳コーパス

However, since Renno, the last wife of Rennyo, who kept living in Ishiyama Gobo after Rennyo's death, was from the Hatakeyama clan and also since the followers in Settsu and Kawachi had long kept a friendly relationship with the Hatakeyama clan for that reason, they were dissatisfied with the decision and asked to change hoshu by backing up Jitsugen at 17, who was the 1st son of Renno, the 9th son of Rennyo and a chief priest of Ishiyama Gobo. 例文帳に追加

ところが蓮如の最後の妻でその死後も石山御坊に在住していた蓮能は畠山氏出身で、また摂津・河内の門徒達もその関係により長年畠山氏と友好的な関係を維持してきたためにこの決定に不満を抱き、蓮能の長子で石山御坊の住持であった蓮如の9男で17歳の実賢を擁立して法主交替を求めた。 - Wikipedia日英京都関連文書対訳コーパス

The reason for this was that negotiations over the establishment of diplomatic relations between Japan and the Ottoman Empire remained deadlocked despite both sides engaging in frequent rounds of negotiations; the Ottoman Empire did not wish to enter into another unequal treaty, but Japan was demanding the same level of treaty as the Ottoman Empire had agreed to with the great powers of Europe and America, insisting on Japan's extraterritorial rights. 例文帳に追加

日本とオスマン帝国の外交当局による国交交渉は何度も行われたのであるが、日本側が欧米列強と同等の待遇の条約を望み、治外法権を認めるよう要求したのに対し、オスマン帝国は不平等条約の拡大を嫌い、両者の交渉が暗礁に乗り上げたためである。 - Wikipedia日英京都関連文書対訳コーパス

Article 5 and 6 stipulated, with due considerations to Emperor's health which was far from robust, that the Emperor would not immoderately reject audiences with ministers and other duties for health reason which would disrupt the flow of public service, to prevent national services from being affected (This placed importance in avoiding such situation as the Emperor would refuse to return to public service as was seen upon the appointment of Arinori MORI as Goyogakari). 例文帳に追加

第5条・第6条では決して壮健とは言い難い天皇の体調に配慮しつつも、健康問題を理由としてむやみに大臣との謁見を拒んだり、公務を滞らせる事態を最低限に留めて国務への影響を防ぐこととした（特に森有礼の御用掛任命の際の公務復帰拒否のような事態を防止する点が重要視された）。 - Wikipedia日英京都関連文書対訳コーパス

Teikokuzaiseikakushin kai operated in urban areas around Tokyo Prefecture due to its reason for establishment, and its four candidates including SUDO and TAGUCHI were elected in the fourth general election of members of the House of Representatives in 1894 in the hopes of changing from Minto (general term of the political parties such as Liberal Party, Progressive Party and so on which conflicted with a domain government when the Imperial Diet was inaugurated) that was reluctant to reduce business taxes of commercial and industrial men while asserting a reduction in land taxes. 例文帳に追加

設立経緯により東京府を中心とした都市部で活動し、地租軽減は訴えても営業税などの商工業者への課税の軽減には積極的とは言えなかった民党に代わる受け皿としての期待から、同年の第4回衆議院議員総選挙では須藤・田口ら4名が当選した。 - Wikipedia日英京都関連文書対訳コーパス

The reason that silver by weight standard was widely accepted by merchants are as follows; 1. Rationality where value is defined by standard 2. Convenience where calculation is made by decimal method by the unit of "kan","monme" and "fun"(unit of weight) 3. Trade with China, where ginjo (silver mass called by gincho and cupellated silver) such as batei-gin was the main currency for trading by high price, was frequently conducted. 例文帳に追加

秤量銀貨が商人に広く受け入れられたのは、秤量により実質価値を定めることの合理性、「貫」、「匁」、「分（ふん）」を単位とする十進法の計算の利便性、また馬蹄銀などの銀錠（銀挺、灰吹銀と呼ばれる銀塊）を高額取引用通貨の中心とする中国との取引が盛んであったことなどが挙げられる。 - Wikipedia日英京都関連文書対訳コーパス

As for the reason, Sukemasa IRIE, who served Emperor Showa as Grand Chamberlain, described in his book that "Okami (Emperor Showa), after the Greater East Asia War, put a stop to reconstruction of Kyuden and so on burned-out in the war with the view of giving top priority to improvement of people's living standards, saying 'A new Kyuden should not be constructed when people have no houses to live in and are in poverty.'" 例文帳に追加

この理由について、昭和天皇の侍従長を務めた入江相政は、自らの著書で『お上（昭和天皇）は大東亜戦争終了後、「国民が戦災の為に住む家も無く、暮らしもままならぬ時に、新しい宮殿を造ることは出来ぬ」と、国民の生活向上を最優先とすべしという考えから、戦災で消失した宮殿などの再建に待ったをかけていた』旨のことを記している。 - Wikipedia日英京都関連文書対訳コーパス

I hear that the U.S. Office of the Comptroller of the Currency on July 25 announced the suspension of operations at two regional banks, one in Nevada and the other in California. As a reason for this, it cited a capital shortage caused by declines in the value of their assets and their profits. The bankruptcy of these banks brings the number of U.S. banks that have failed so far this year to seven. 例文帳に追加

アメリカの通貨監督庁は25日、ネバダ州とカリフォルニア州の2つの地方銀行の業務を停止させたと発表したと聞いております。その理由は、資産価値と収益が減少して、資本不足に陥ったと説明されております。アメリカの銀行破綻は今年すでに5件発生しておりまして、これで7件目ということになっております。 - 金融庁

For this reason, an erosion of the credibility of accounting standards would lead to obstacles to business enterprises’ fund raising in domestic and overseas markets and to investors’investing of funds.In other words, such erosion would lead to a malfunction of capital markets in fulfilling their objective of efficient resource allocation.Ultimately, this could lead to loss of business and investor interest in the market itself. 例文帳に追加

したがって、会計基準に信頼性が失われれば、企業の内外市場での資金調達や投資者の資金運用が適切に行われない、すなわち、資源の効率的配分という資本市場の機能が適切に発揮されなくなる恐れがある。また、その結果、市場自身の魅力も失われる恐れもある。 - 金融庁

(iii) in case that the Firm needs to obtain permission, consent or approval (hereinafter referred to as the “permission, etc.”) in order to submit such information and that the Firm is unable to submit the required information due to the Firm’s failure in obtaining the permission, etc., a statement which describes: (a) measures taken by the Firm for obtaining the permission, etc. and (b) the reason why the permission, etc. was not obtained even after the above measures were taken. 例文帳に追加

③ 提出を求められている事項の記載について当該法令により第三者の許可、同意又は承認（以下「許可等」という。）を要する場合において、当該許可等が得られなかったことにより当該事項が記載できない場合にあっては、外国監査法人等が当該許可等を得るために講じた措置及び当該措置を講じてもなお当該許可等を得られなかった理由 - 金融庁

15. While the auditor's manual indicates a rebuttable assumption that there is a fraud risk with revenue recognition it also describes instances where the auditor need not identify fraud risk with the revenue recognition. For that reason the audit team failed to document their decision that they did not identify fraud risk with the client's revenue recognition and rationale behind it in their audit working papers. 例文帳に追加

・ 当監査法人の監査マニュアルは、収益認識には原則として不正リスクがあるとする一方、収益認識における不正リスクを識別しなくてもよい場合を一般的に例示していることなどから、監査チームは、収益認識に関係する不正リスクはないとの判断について、当該判断を裏付ける個別・具体的な状況を反映した理由を監査調書に記載していない。 - 金融庁

The reason why response to IT is included in the basic components of internal control is to emphasize the fact that, under the current circumstances where IT has deeply penetrated into organizations, an appropriate response to IT inside/outside the organization during the course of business activities is indispensable for the achievement of internal control objectives. This is not intended to force organizations to introduce a new IT system or upgrade existing IT systems. 例文帳に追加

ＩＴへの対応を基本的要素に加えたことは、組織に深くＩＴが浸透している現状では、業務を実施する過程において組織内外のＩＴに対し適切に対応することが、内部統制の目的を達成するために不可欠となっていることを示したものであって、組織に新たなＩＴシステムの導入を要求したり、既存のＩＴシステムの更新を強いるものではない。 - 金融庁

d. When a business process is included in the scope for a reason such as that noted above, after considering the materiality to the financial reporting it may be sufficient to address only certain transactions or events (or certain key business processes), rather than the entirety of the business or operation. 例文帳に追加

ｄ．上記その他の理由により追加的に評価対象に含める場合において、財務報告への影響の重要性を勘案して、事業又は業務の全体ではなく、特定の取引又は事象（あるいは、その中の特定の主要な業務プロセス）のみを評価対象に含めれば足りる場合には、その部分だけを評価対象に含めることで足りる。 - 金融庁

(iii) in case that under the governing law, etc. of the jurisdiction the Firm needs to obtain permission, consent or approval (hereinafter referred to as the “permission, etc.”) in order to submit such information and that the Firm is unable to submit the required information due to the Firm’s failure in obtaining the permission, etc., a statement which describes: (a) measures taken by the Firm for obtaining the permission, etc. and (b) the reason why the permission, etc. was not obtained even after the above measures were taken. 例文帳に追加

③ 提出を求められている事項の記載について当該法令等により第三者の許可、同意又は承認（以下「許可等」という。）を要する場合において、当該許可等が得られなかったことにより当該事項が記載できない場合にあっては、外国監査法人等が当該許可等を得るために講じた措置及び当該措置を講じてもなお当該許可等を得られなかった理由 - 金融庁

(i) that the Firm has to submit a written request, in English, describing the recipient of information, the contents of information to be disclosed and the reason for such disclosure; (ii) that the Firm has to obtain the acknowledgement by the expected recipient that it will not disclose the delivered information to further third party; and (iii) that the Firm has to include in the written request mentioned in (i) above the statement that the recipient’s acknowledgement has been duly obtained. 例文帳に追加

①開示先、開示内容及びその理由を記載した申請書（英語により作成）の提出が必要であること、②当該開示先において第三者に開示しないことについての同意等の取り付けを求め、上記①の申請書中に、この同意等が得られたことについての記載が必要であること、を併せて説明するものとする。 - 金融庁

The European Central Bank (ECB) has carried out an interest rate hike, citing concerns about inflation as its reason for doing so. I think that now that the authorities have started to take specific action regarding inflation, we are witnessing a new stage, beyond the subprime mortgage problem and the crude oil price surge. Although you may have already talked about this, could you tell me again about how you view the condition of the global economy? 例文帳に追加

欧州中央銀行が利上げをしたということです。理由はインフレ懸念ということなのですが、このところサブプライム問題、原油高騰の段階から具体的にインフレ対応ということで、当局が動き出したということで新しい段階に入ってきたと思うのですが、先ほども言及されていましたが、大臣の世界経済のご認識を改めてお願いしたいと思います。 - 金融庁

The inquiry will indeed be conducted including looking into these matters. Our inspections were obstructed by avoidance of inspections. I have been told that for this reason, the same inspector visited and supervised them two or three times very enthusiastically, which is extremely rare. I expect a thorough inquiry to be conducted by the third-party inspection committee by taking these matters into consideration. 例文帳に追加

まさに、そういったことも含めてきちんと検証します。私は、検査忌避ということで、検査が妨害されました。ですから、非常に異例なことでございますが、同じ検査官が2回目も、3回目も、監督に行って非常に熱心にやっていただいたということも聞いておりますけれども、そんなことを視野に入れつつ、第三者の検証委員会はしっかりやっていっていただけるものだと私は期待いたしております。 - 金融庁

For this reason, in conducting routine supervisory affairs, it is necessary to examine what type of governance at a credit rating agency is considered preferable, from such viewpoints as whether the management team’s supervision of the credit rating agency’s business execution is functioning effectively, and whether the monitoring and control of the management team is functioning effectively. 例文帳に追加

このため、日常の監督事務においては、信用格付業者の業務執行に対する経営陣の監督が有効に機能しているか、経営陣に対する監視統制が有効に機能しているかといった観点から、望ましいと考えられる信用格付業者の経営管理のあり方について検証していく必要がある。 - 金融庁

With regard to notifications of discontinuance of business by a credit rating agency, when receiving a notification from a credit rating agency based on Article 66-40(1) and (4) of the FIEA, supervisory departments shall make sure that no reason exists for the rescission of registration pursuant to Article 66-42(1) of the FIEA, such as by conducting hearings with the said credit rating agency as necessary. 例文帳に追加

信用格付業者の廃業等の届出については、信用格付業者から金商法第66条の40第１項及び第４項に基づく届出書を受理する際、当該信用格付業者に対して必要に応じてヒアリングを行うなどにより、金商法第66条の42第１項の規定による登録取消しの事由の存しないことについて確認するものとする。 - 金融庁

As a reason for that, you have cited the unanimous vote of all political parties to the amendment of the Money Lending Act at that time. In the meantime, as we faced a financial crisis in the past two years, the economic environment has changed since then. Despite that, do you think it is not necessary to make a review that would involve a new legal amendment? 例文帳に追加

（その理由としては、）「法改正が全党一致であったから」ということを理由（の一つ）に掲げていらっしゃいますけれども、一方、去年、一昨年と金融危機がありましたということで、それ以後、いろいろ経済環境は変わっておりますけれども、それでもまだ、法改正を伴う見直しは必要ないというふうにお考えなのでしょうか - 金融庁

(ix) In discussions with a credit guarantee association regarding acceleration of loan to which a “Jouken Henkou Taiou Hosyo” guarantee is attached, in cases where the credit guarantee association requests provision of information in order to judge whether the reason for acceleration is rational considering the state of the small or medium-sized enterprise’s business and operations, are there efforts to provide appropriate information? 例文帳に追加

（ⅸ）条件変更対応保証が付保された債権の期限の利益の喪失に関する信用保証協会との協議において、請求喪失事由が中小企業者の経営や事業の実態に照らして合理的であるか等を判断するため、信用保証協会から情報提供の要請があった場合には、適切な情報の提供に努めているか。 - 金融庁

For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。 - 財務省

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

利子の支払の基因となつた債権について考慮した場合において、利子の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該利子の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

使用料の支払の基因となつた使用、権利又は情報について考慮した場合において、使用料の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該使用料の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体を含む。 - 財務省

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

利子の支払の基因となった債権について考慮した場合において、利子の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該利子の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

使用料の支払の基因となった使用、権利又は情報について考慮した場合において、使用料の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該使用料の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. 例文帳に追加

この協定の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体を含む。 - 財務省

For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体を含む。 - 財務省

Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Convention, having regard to the place of its head or main office, its place of effective management and any other relevant factors. 例文帳に追加

１の規定により双方の締約国の居住者に該当する者で個人以外のものについては、両締約国の権限のある当局は、その者の本店又は主たる事務所の所在地、事業の実質的な管理の場所その他関連するすべての要因について考慮した上で、合意により、この条約の適用上その者が居住者とみなされる締約国を決定するよう努める。 - 財務省

In the absence of a mutual agreement under subparagraph c) of paragraph 2 or paragraph 3 a person who is a resident of both Contracting States by reason of the provisions of paragraph 1 shall not be considered a resident of either Contracting State for the purposes of claiming any benefits provided by this Convention, except those provided by Articles 26 and 27. 例文帳に追加

２(c)又は３の規定が適用される場合において、これらの規定に基づく合意がないときは、１の規定により双方の締約国の居住者に該当する者は、この条約により認められる特典（第二十六条及び第二十七条により認められる特典を除く。）を要求する上で、いずれの締約国の居住者ともされない。 - 財務省

Where, by reason of a special relationship between the payer and the beneficial owner of the interest, or between both of them and some other person, the amount of the interest, having regard to the debt-claims or other rights for which it is paid, exceeds the amount which might have been expected to have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last- mentioned amount. 例文帳に追加

利子の支払の基因となった債権その他の権利について考慮した場合において、利子の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該利子の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

6. Where, by reason of a special relationship between the payer and the beneficial owner of the royalties, or between both of them and some other person, the amount of the royalties, having regard to what they are paid or credited for, exceeds the amount which might have been expected to have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. 例文帳に追加

使用料の支払又は前渡しの基因となったものについて考慮した場合において、使用料の支払者と受益者との間又はその双方と第三者との間の特別の関係により、当該使用料の額が、その関係がないとしたならば支払者及び受益者が合意したとみられる額を超えるときは、この条の規定は、その合意したとみられる額についてのみ適用する。 - 財務省

For the purposes of this Convention, the term“resident of a Contracting State” means any person who,under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof. 例文帳に追加

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約国の法令の下において、住所、居所、本店又は主たる事務所の所在地、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体を含む。 - 財務省