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例文

(iv) Money loan contracts or debt contracts which a resident who is a party to a contract pertaining to the transfer of the mining right, industrial property right or other right similar thereto or establishment of the right of use of these rights (hereinafter referred to as the "transfer, etc. of the mining right, etc." in this Article) with another party to the contract based on the contract for the purpose of the transfer, etc. of the mining right, etc., which are related to the offsetting of the total amount of claims or debts based thereon and the whole or part of considerations for the transfer, etc. of the mining right, etc. 例文帳に追加

四 鉱業権、工業所有権その他これらに類する権利の移転又はこれらの権利の使用権の設定(以下この条において「鉱業権等の移転等」という。)に係る契約の当事者たる居住者が当該鉱業権等の移転等のため当該契約に基づいて当該契約の相手方との間で行う金銭の貸付契約又は借入契約のうち、当該貸付契約又は借入契約による債権又は債務の全額と鉱業権等の移転等の対価の全部又は一部との相殺をすることを内容とするもの - 日本法令外国語訳データベースシステム

(4) Article 16 (Restriction on Acquisition of Others' Business, etc.) and other provisions related thereto of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade shall apply to the case where a Bank received the whole or part of business of a shinkin bank, credit cooperative or Labor Bank (including federations consisting of these juridical persons; hereinafter referred to as "Shinkin Bank, etc." in this Chapter), by deeming the Shinkin Bank, etc. as a company. 例文帳に追加

4 銀行が信用金庫、信用協同組合又は労働金庫(これらの法人をもつて組織する連合会を含む。以下この章において「信用金庫等」という。)から事業の全部又は一部を譲り受ける場合においては、当該信用金庫等を会社とみなして、私的独占の禁止及び公正取引の確保に関する法律第十六条(営業の譲受け等の制限)及び同条に係る同法の規定を適用する。 - 日本法令外国語訳データベースシステム

(4) The provisions of Article 16 (Restriction on the Acquisition of Business Activities, etc.) and other provisions related thereto of the Act on Prohibiting Private Monopolies and Ensuring Fair Trade shall apply to the case where a Bank received the whole or part of business of a shinkin bank, credit cooperative or Labor Bank (including federations consisting of these juridical persons; hereinafter collectively referred to as "Shinkin Bank, etc." in this Chapter), by deeming the Shinkin Bank, etc. as a company. 例文帳に追加

4 銀行が信用金庫、信用協同組合又は労働金庫(これらの法人をもつて組織する連合会を含む。以下この章において「信用金庫等」という。)から事業の全部又は一部を譲り受ける場合においては、当該信用金庫等を会社とみなして、私的独占の禁止及び公正取引の確保に関する法律第十六条(事業の譲受け等の制限)及び同条に係る同法の規定を適用する。 - 日本法令外国語訳データベースシステム

(xi) That, with regard to the confidential information of the Parties to the Dispute Related to Banking Services or of a third party which shall be included in opinions to be stated or the books and documents or any other articles to be submitted or presented in the course of Dispute Resolution Procedures, the method for retaining such confidential information in an appropriate manner has been established in accordance with the nature of such confidential information. The same shall apply to the confidential information contained in the dispute resolution procedure record referred to in Article 52-73, paragraph (9); 例文帳に追加

十一 紛争解決手続において陳述される意見又は提出され、若しくは提示される帳簿書類その他の物件に含まれる銀行業務関連紛争の当事者又は第三者の秘密について、当該秘密の性質に応じてこれを適切に保持するための取扱いの方法を定めていること。第五十二条の七十三第九項に規定する手続実施記録に記載されているこれらの秘密についても、同様とする。 - 日本法令外国語訳データベースシステム

例文

Meanwhile, Article 116 of the FIB Cabinet Office Ordinance allows over-the-counter financial futures business operators to solicit the customers with whom they have on-going transactions to sign contracts for financial futures transactions, and to solicit corporations engaging in foreign trade and foreign currency transactions to sign such contracts, in order to offset the possibility of losses that may be incurred by the corporations as a result of exchange rate movements related to their assets and liabilities. 例文帳に追加

一方、金商業等府令第116条の規定により、継続的取引関係にある顧客に対して店頭デリバティブ取引に係る契約の締結を勧誘する行為、並びに外国貿易その他の外国為替取引に関する業務を行う法人に対する勧誘であって、当該法人が保有する資産及び負債に係る為替変動による損失の可能性を減殺するために店頭金融商品取引契約の締結を勧誘する行為は認められている。 - 金融庁


例文

Also, we have been severely criticized for failing to act upon the variety of information provided to us. However, for example, the September issue of Newsletter on Pensions and Investment magazine published by Rating and Investment Information Inc., which are owned by Nikkei Inc. and other companies - I hear that this is generally regarded as an authoritative magazine concerning pension-related matters - carried an article showing the results of annual assessment surveys conducted on pension fund associations and major companies. 例文帳に追加

それから、確かにこうなってみると色々な情報があったではないかと、大変お叱りをいただいておりますけれども、例えばこれは9月の情報もございまして、私の聞いているところによりますと、日本経済新聞社などが出資する格付投資情報センター(R&I)の年金情報誌では、これは年金関係では権威のある雑誌だというふうに私は一般的に聞いておりますが、毎年ごとに年金基金や主要企業へのアンケートの調査結果でありますが、年金顧客、評価調査を掲載いたしております。 - 金融庁

From the perspective of ensuring the fairness of the rating process, ensuring the independence of credit rating agencies and avoiding conflicts of interest, Article 66-35(ii) of the FIEA prohibits credit rating agencies and their officers and employees from engaging in acts of providing or making available for inspection a credit rating in cases where they have provided advice to a rating stakeholder on a matter that could be expected to have a material influence on the said credit rating related to the said rating stakeholder. 例文帳に追加

金商法第66条の35第2号においては、格付プロセスの公正性確保、信用格付業者の独立性確保・利益相反回避の観点から、信用格付業者及びその役職員が、格付関係者に対し当該格付関係者に係る信用格付に重要な影響を及ぼすべき事項に関して助言を行った場合において、当該信用格付を提供し、閲覧に供する行為を行うことが禁止されている。 - 金融庁

At the same time, in order to prevent appropriate business communication between credit rating agencies and rating stakeholders from being impeded, pursuant to the provisions of Article 311 of the FIB Cabinet Office Ordinance, credit rating agencies are permitted, at the request of a rating stakeholder, to provide an explanation on the effects that information or facts provided by the rating stakeholder would have on the determination of the credit rating, based on the agency’s rating determination policy, etc. and on matters related to this. 例文帳に追加

一方、信用格付業者と格付関係者との間の実務上の適切なコミュニケーションが阻害されることがないよう、金商業等府令第311条の規定により、格付関係者からの求めに応じ、当該格付関係者から提供された情報又は事実が信用格付の付与に与える影響について、格付付与方針等及びこれに関連する事項に基づき説明することは認められている。 - 金融庁

With reference to Article 8 of the Convention, it is understood that profits from the operation of ships or aircraft in international traffic include: (a) profits from the rental on a bareboat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containers, including trailers and related equipment for the transport of containers, used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic. 例文帳に追加

条約第八条の規定に関し、船舶又は航空機を国際運輸に運用することによって取得する利得には、次に掲げる利得を含むことが了解される。ただし、(a)に規定する賃貸又は(b)に規定する使用、保管若しくは賃貸が、船舶又は航空機を国際運輸に運用することに付随する場合に限る。(a)裸用船による船舶又は航空機の賃貸から取得する利得(b)物品又は商品の運送のために使用されるコンテナー(コンテナーの運送のためのトレーラー及び関連 設備を含む。)の使用、保管又は賃貸から取得する利得 - 財務省

例文

For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include: (a) profits from the rental on a bare boat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic. 例文帳に追加

この条の規定の適用上、船舶又は航空機を国際運輸に運用することによって取得する利得には、次に掲げる利得を含む。ただし、(a)に規定する賃貸又は(b)に規定する使用、保管若しくは賃貸が、船舶又は航空機を国際運輸に運用することに付随する場合に限る。(a)裸用船による船舶又は航空機の賃貸から取得する利得(b)物品又は商品の運送のために使用されるコンテナー(コンテナーの運送のためのトレーラー及び関連設備を含む。)の使用、保管又は賃貸から取得する利得 - 財務省

例文

An applicant who has filed a patent application that is still pending, related to substances, materials or products obtained by chemical means or processes, and alimentary or chemical-pharmaceutical substances, materials, mixtures, or products, and medications of any kind, as well as the relevant processes for obtaining or modifying them, may submit a new application within the time limit and under the conditions established in this Article, attaching proof of having abandoned the pending application. 例文帳に追加

化学的手段又は方法によって取得される物質,材料又は製品,及び食用又は医薬用の物質,材料,混合物又は製品,及び全ての種類の医薬,並びに関連する取得又は変性の方法に関する特許出願で,未だ係属している出願をした出願人は,その係属中の出願を放棄した旨の証明書を添付して,本条に定めた期限及び条件に従い,新たな出願をすることができる。 - 特許庁

An application for a patent related to the subject matter dealt with in the preceding Article may be filed by a national or a person domiciled in this country, in which case it is assured the date of disclosure of the invention, provided that its object has not been introduced on any market by direct initiative of the titleholder or by a third party with his consent, and that no serious and effective preparations to exploit the object of the patent have been made, in this country, by third parties. 例文帳に追加

ブラジル国民又はブラジルに住所を有している者は,前条に規定した内容に係わる特許出願をすることができ,その出願には発明についての開示日が与えられるものとする。ただし,この規定は,その対象物が特許所有者の直接の行為又はその同意を得た第三者によって,如何なる市場にも出されていないこと,及びブラジルにおいて第三者が特許出願の対象を実施するために真剣かつ実際の準備をしていないことを条件とする。 - 特許庁

The courts in accordance with their jurisdiction, shall consider the following disputes: (1) authorship to the objects of industrial property; (2) granting of a protected document; (3) establishing the patent owner; (4) issuance of a compulsory license; (5) infringement of the exclusive right to use the protected object of industrial property and other economic rights of the patent owner; (6) conclusion and execution of licensing agreements for the use of a protected object of industrial property; (7) right to the prior use; (8) payment of remuneration to the author by the employer pursuant to the agreement stipulated in paragraph 1, Article 10 of this Law; (9) other disputes related to the protection of rights.例文帳に追加

裁判所は,その管轄権に従って次の紛争を審理する。 (1) 工業所有権の主題の創作者権 (2) 保護証書の付与(3) 特許所有者の確定 (4) 強制ライセンスの発行 (5) 特許所有者の保護された工業所有権の主題及び他の経済的権利を実施する排他権の侵害 (6) 保護された工業所有権の主題の実施のためのライセンス許諾契約の締結及び施行 (7) 先使用権 (8) 第10条第1段落に規定された計約に従った使用者による創作者への報酬の支払 (9) 権利保護に関する他の紛争 - 特許庁

The sales company 8 or the sales agency has a catalog database storing printed matter related the indirect sub material, the factory article or the component thereof stuck with the IC tag 12, especially cataloged printed matter as data.例文帳に追加

そして、ICタグ12を貼付した当該間接副資材、工場用品又はその部品に係る情報を大規模総合商社7つまり卸売会社から得て各ユーザー10、特にエンドユーザーの発注に応じてICタグ12を貼付した当該間接副資材、工場用品やその部品等を販売する販売代理店や販売会社8は、ICタグ12を貼付した間接副資材、工場用品やその部品に関し印刷物、特にカタログにしたものをデータとして保存するカタログデータベースを有し、例えば、A社8AからD社8Dの4社すなわち複数社がある。 - 特許庁

A part or the whole of a series of the charging device side processing related to the article purchase by the user of the electric car is executed after the charging processing execution means started charging the electric car and before the end of the charging.例文帳に追加

充電装置1では、充電処理実行手段14が電気自動車への充電に関する処理を実行し、商品購入処理実行手段14が、電気自動車のユーザによる商品の購入に関する充電装置側の処理を実行する機能を有し、充電処理実行手段により電気自動車への充電が開始された後であって当該充電が終了する前において、電気自動車のユーザによる商品の購入に関する充電装置側の一連の処理の一部又は全部を実行する。 - 特許庁

Accordingly, regarding the creation of a Body of Data from a database that is not original, where (i) the original database has economic value such as being created through a considerable investment of capital; and (ii) it is used for business activities; and (iii) an act such as the sale of such Body of Data infringes upon the business activities related to the original database, such act may be deemed to be illegal, giving rise to liability for indemnification (Article 709 of Civil Code). 例文帳に追加

したがって、創作性を有しないデータベースからデータ集合体を作成した場合についても、a)元のデータベースが相当の資本を投下して作成されたなど経済的価値を有するものであり、b)営業活動に用いられている場合であって、c)当該データ集合体を販売する等の行為が元のデータベースの営業活動を侵害する場合については、不法行為として損害賠償責任(民法第709条)を負う場合があると解される。 - 経済産業省

(10) When the competent minister finds it necessary for the enforcement of this Act, he/she may order an Over-the-Counter Commodity Futures Transactions Dealer to submit a report or materials pertaining to its Business of Over-the-Counter Commodity Futures Transactions, etc. (which means businesses concerning Over-the-Counter Commodity Futures Transactions, etc. prescribed in paragraph 6; hereinafter the same shall apply in this Article) or have his/her officials enter a business office of the Over-the-Counter Commodity Futures Transactions Dealer to inspect the status of its Business of Over-the-Counter Commodity Futures Transactions, etc. or the books, documents and other articles related to its Businesses of Over-the-Counter Commodity Futures Transactions, etc. 例文帳に追加

10 主務大臣は、この法律の施行のため必要があると認めるときは、店頭商品先物取引業者に対し、その店頭商品先物取引等業務(第六項に規定する店頭商品先物取引等に関する業務をいう。以下この条において同じ。)に関し報告若しくは資料の提出を求め、又はその職員に、店頭商品先物取引業者の営業所に立ち入り、店頭商品先物取引等業務の状況若しくは店頭商品先物取引等業務に関する帳簿、書類その他の物件を検査させることができる。 - 経済産業省

In cases where, based on laws and regulations prior to the revision by this Act, an inquiry or any other request was made to a council or other collegiate organization to take procedures for presenting opinions, such as procedures for a hearing or the grant of opportunities for explanation as prescribed in Article 13 of the Administrative Procedures Act, the provisions then in force shall remain applicable to procedures for adverse dispositions pertaining to said inquiry or other request, notwithstanding the provisions of related Acts revised by this Act. 例文帳に追加

この法律の施行前に法令に基づき審議会その他の合議制の機関に対し行政手続法第十三条に規定する聴聞又は弁明の機会の付与の手続その他の意見陳述のための手続に相当する手続を執るべきことの諮問その他の求めがされた場合においては、当該諮問その他の求めに係る不利益処分の手続に関しては、この法律による改正後の関係法律の規定にかかわらず、なお従前の例による。 - 経済産業省

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一 配当可能金額 特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等(法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十五項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一 配当可能金額 特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等(法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十四項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(i) Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a "split-off-type company split" in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a "succeeding corporation in a company split" in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a "succeeding parent corporation in a company split" in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more: 例文帳に追加

一 第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九(定義)に規定する分割型分割(以下この号において「分割型分割」という。)のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人(以下この号において「分割承継法人」という。)の株式、第百十三条第一項(分割型分割により取得した株式等の取得価額)に規定する分割承継親法人(以下この号において「分割承継親法人」という。)の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。 - 日本法令外国語訳データベースシステム

(4) A Bank shall, when it intends to make a Company Eligible for Subsidiary Company which falls under any of categories listed in items (i) to (xi) inclusive and (xiii) of paragraph (1) (excluding that which exclusively engages in Dependent Business (meaning Dependent Business defined in paragraph(2)(i); hereinafter the same shall apply in this paragraph and paragraph (7)) or business specified by a Cabinet Office Ordinance as that being incidental or related exclusively to Banking Business (in case of a company which engages in Dependent Business, limited to that engages in it mainly for business operated by the Bank); such a Company Eligible for Subsidiary Company shall be referred to as a "Bank, etc. Eligible for Subsidiary Company" in this Article and paragraph (4) item (i) of the following Article) become its Subsidiary Company, obtain authorization therefor from the Prime Minister in advance, except when an authorization for merger, company split or receiving transfer of business from other company is to be obtained pursuant to the provisions of paragraph (1) to (3) inclusive of Article 30 of this Act or Article 5(1) (Authorization) of Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968). 例文帳に追加

4 銀行は、子会社対象会社のうち、第一項第一号から第十一号まで又は第十三号に掲げる会社(従属業務(第二項第一号に掲げる従属業務をいう。以下この項及び第七項において同じ。)又は銀行業に付随し、若しくは関連する業務として内閣府令で定めるものを専ら営む会社(従属業務を営む会社にあつては、主として当該銀行の営む業務のためにその業務を営んでいる会社に限る。)を除く。以下この条及び次条第四項第一号において「子会社対象銀行等」という。)を子会社としようとするときは、第三十条第一項から第三項まで又は金融機関の合併及び転換に関する法律(昭和四十三年法律第八十六号)第五条第一項(認可)の規定により合併、会社分割又は事業の譲受けの認可を受ける場合を除き、あらかじめ、内閣総理大臣の認可を受けなければならない。 - 日本法令外国語訳データベースシステム

(10) The General Partner shall [If an Excuse/Exclusion clause is not included][receive, as management fees, the amount equal to the management fees that would have been owed by a Subsequent Partner if such Subsequent Partner had been treated as a Partner from the Effective Date pursuant to paragraph (11) of this Article] / [If an Excuse/Exclusion clause is included][(i) receive the amount under paragraph (8)(i) of this Article as management fees, (ii) with respect to the amount under paragraph (8)(ii)of this Article, refund the contribution and distribute the Additional dmission Fee to the other Partners in proportion to their respective Percentage Interests in respect of the relevant Portfolio Investment (using the Percentage Interests prior to changes to be made on the Subsequent Closing Date), and (iii) with respect to the amount under paragraph (8)(iii) of this Article, refund the contribution to the other Partners in proportion to their respective ratios of [Capital Commitments/Unpaid Capital Commitment] (using the ratios prior to their increases to be made on the Subsequent Closing Date) (provided that, with respect to the expenses related to a Portfolio Investment, the refund of the contribution and the distribution of the Additional Admission Fee shall be made in proportion to their respective Percentage Interests in respect of such Portfolio Investment (using the Percentage Interests prior to changes to be made on the Subsequent Closing Date))]. 例文帳に追加

10. 無限責任組合員は、[【免除/除外条項を設けない場合】本条第8 項に従い払込がなされた額から、本条第11 項に従って効力発生日から組合員とされることにより追加出資組合員が負担することとなる管理報酬の額を、管理報酬として受領するものとする。/【免除/除外条項を設ける場合】(ⅰ)本条第8 項第①号の額を管理報酬として受領するものとし、(ⅱ)同項第②号の額につき、他の組合員に対して各組合員の当該ポートフォリオ投資に係る対象持分割合(当該追加クロージング日における変動前の割合)に応じて、出資金についてはこれを払い戻し、追加出資手数料についてはこれを交付するものとし、(ⅲ)同項第③号の額につき、他の組合員に対して[出資約束金額/出資未履行金額](当該追加クロージング日における増額前の金額)の割合(但し、ポートフォリオ投資に関する費用については当該ポートフォリオ投資に係る対象持分割合(当該追加クロージング日における変動前の割合))に応じて、出資金についてはこれを払い戻し、追加出資手数料についてはこれを交付するものとする。] - 経済産業省

(2) When a nuclear operator intends to prepare or revise a nuclear operator emergency action plan pursuant to the provisions of the preceding paragraph, it shall, pursuant to the provisions of a Cabinet Order, confer in advance with a prefectural governor who has jurisdiction over the area where the relevant nuclear site is located (hereinafter referred to as the "competent prefectural governor"), the mayor of a municipality who has jurisdiction over said area (hereinafter referred to as the "competent mayor of a municipality") and the prefectural governors of the prefectures which include a municipality that neighbors a municipality including said area (excluding the competent prefectural governor; hereinafter referred to as the "related neighboring prefectural governors"). In this case, the competent prefectural governor and related neighboring prefectural governors shall hear the opinions of the mayors of related surrounding municipalities (which means the mayors of municipalities which have prepared a regional disaster prevention plan, etc. (excluding those listed in Article 2, item (x) (a) or (c) of the Basic Act on Disaster Control Measures) concerning nuclear disasters pertaining to said nuclear site with regard to the municipal area and fulfill other requirements specified by a Cabinet Order (excluding the competent mayor of a municipality); the same shall apply hereinafter ). 例文帳に追加

2 原子力事業者は、前項の規定により原子力事業者防災業務計画を作成し、又は修正しようとするときは、政令で定めるところにより、あらかじめ、当該原子力事業所の区域を管轄する都道府県知事(以下「所在都道府県知事」という。)、当該原子力事業所の区域を管轄する市町村長(以下「所在市町村長」という。)及び当該原子力事業所の区域をその区域に含む市町村に隣接する市町村を包括する都道府県の都道府県知事(所在都道府県知事を除く。以下「関係隣接都道府県知事」という。)に協議しなければならない。この場合において、所在都道府県知事及び関係隣接都道府県知事は、関係周辺市町村長(その区域につき当該原子力事業所に係る原子力災害に関する地域防災計画等(災害対策基本法第二条第十号イ又はハに掲げるものを除く。)が作成されていることその他の政令で定める要件に該当する市町村の市町村長(所在市町村長を除く。)をいう。以下同じ。)の意見を聴くものとする。 - 日本法令外国語訳データベースシステム

Article 24-3 (1) In a case where a certified public accountant has provided audit-related services concerning financial documents pertaining to all accounting periods (business years or other periods equivalent thereto; the same shall apply hereinafter) of consecutive accounting periods as specified by Cabinet Order (in the case of accounting periods as categorized by Cabinet Office Ordinance as those equivalent to said consecutive accounting periods, said accounting periods; hereinafter referred to as the "consecutive accounting periods") not exceeding seven accounting periods of a large company, etc., the certified public accountant shall not provide audit-related services concerning the financial documents of said large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods; provided, however, that this shall not apply when an unavoidable circumstance as specified by Cabinet Office Ordinance is found for the provision of audit-related services by said certified public accountant (excluding one who is a partner of an audit corporation) concerning the financial documents of said large company, etc. in or after the accounting period following said consecutive accounting periods and where the approval of the Prime Minster has been gained for each accounting period pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第二十四条の三 公認会計士は、大会社等の七会計期間(事業年度その他これらに準ずる期間をいう。以下同じ。)の範囲内で政令で定める連続する会計期間(当該連続する会計期間に準ずるものとして内閣府令で定める会計期間にあつては、当該会計期間。以下この項、第三十四条の十一の三及び第三十四条の十一の四第一項において「連続会計期間」という。)のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該大会社等の財務書類について監査関連業務を行つてはならない。ただし、当該公認会計士(監査法人の社員である者を除く。)が当該連続会計期間の翌会計期間以後の会計期間に係る当該大会社等の財務書類について監査関連業務を行うことにつき、内閣府令で定めるやむを得ない事情があると認められる場合において、内閣府令で定めるところにより、会計期間ごとに内閣総理大臣の承認を得たときは、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

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

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

(8) The term "second class consigned freight forwarding business" in this Act means the consistent business of the consigned forwarding by demand of other persons for value for the consigned forwarding by shipping business operators, airline transportation operators or railway transportation operators and forwarding (including consigned forwarding related to the transportation by motor truck transportation business operator; hereinafter referred to as "collection and delivery of the freight") collection and delivery of the freight preceding and succeeding to the said consigned forwarding related to the said consigned forwarding by automobiles (automobiles prescribed in paragraph (2) of Article 2 of the Road Transportation Vehicle Act (Act No. 85 of 1951) (excluding transportation by light-duty trucks with three or more wheels and by motorcycles) with the same applying hereinafter). 例文帳に追加

8 この法律において「第二種貨物利用運送事業」とは、他人の需要に応じ、有償で、船舶運航事業者、航空運送事業者又は鉄道運送事業者の行う運送に係る利用運送と当該利用運送に先行し及び後続する当該利用運送に係る貨物の集貨及び配達のためにする自動車(道路運送車両法(昭和二十六年法律第百八十五号)第二条第二項の自動車(三輪以上の軽自動車及び二輪の自動車を除く。)をいう。以下同じ。)による運送(貨物自動車運送事業者の行う運送に係る利用運送を含む。以下「貨物の集配」という。)とを一貫して行う事業をいう。 - 日本法令外国語訳データベースシステム

(2) If the governor of any prefecture finds it necessary so as not to allow the amount of gathering or catching subject to quantity control by the governor to exceed the quantity control set by the governor, or so as not to allow the fishing effort subject to fishing effort control by the governor to exceed said fishing effort control set by the governor after the publication pursuant to the provision of paragraph (2) of the preceding Article, he/she may give the necessary advice, guidance, or recommendations to the persons carrying out the gathering or catching related to said quantity control by the governor or fishing effort control by the governor, on their gathering or catching that is related to said quantity control by the governor or fishing effort control by the governor. 例文帳に追加

2 都道府県の知事は、前条第二項の規定による公表をした後において、知事管理量の対象となる採捕の数量が当該知事管理量を超えないようにするため必要があると認めるとき、又は知事管理努力量の対象となる漁獲努力量若しくは都道府県漁獲努力量が当該知事管理努力量を超えないようにするため必要があると認めるときは、当該知事管理量又は知事管理努力量に係る採捕を行う者に対し、当該知事管理量又は知事管理努力量に係る採捕に関し、必要な助言、指導又は勧告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

Article 10 (1) If the Minister of Agriculture, Forestry and Fisheries finds that the quantity of gathering or catching subject to quantity control by the Minister has exceeded or is very likely to exceed the quantity control set by the Minister or that the fishing effort subject to fishing effort control by the Minister has exceeded or is very likely to exceed the fishing effort control set by the Minister, he/she may issue any necessary order to the persons carrying out the gathering or catching related to said quantity control by the Minister or fishing effort control by the Minister, concerning the suspension of the gathering or catching being carried out for the purpose of taking the specified living marine resources related to said quantity control by the Minister or fishing effort control by the Minister and on other matters on the gathering or catching of said specified living marine resources, for a period prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries. 例文帳に追加

第十条 農林水産大臣は、大臣管理量の対象となる採捕の数量が当該大臣管理量を超えており、若しくは超えるおそれが著しく大きいと認めるとき、又は大臣管理努力量の対象となる漁獲努力量が当該大臣管理努力量を超えており、若しくは超えるおそれが著しく大きいと認めるときは、農林水産省令で、期間を定め、当該大臣管理量又は大臣管理努力量に係る採捕を行う者に対し、当該大臣管理量又は大臣管理努力量に係る特定海洋生物資源をとることを目的とする採捕の停止その他当該特定海洋生物資源の採捕に関し必要な命令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

Article 12 (1) Concerning research results related to the technologies of those national research and development institutes stipulated by Cabinet Orders (hereinafter referred to as "Specified Research and Development Institutes"), a person who has received assignment of nationally-owned patent right or right to receive a patent, or nationally-owned utility model right or right to receive registration of a utility model related to said research results, and who is engaged in the operation of transferring said research results to private business operators who intend to utilize these research results, through assignment or the establishment of exclusive licenses of patent, obtained based on said patent right itself or right to receive said patent, or utility model rights obtained based on the utility model right itself or right to receive registration of said utility model, or otherwise, may apply to the Minister having jurisdiction over the said Specified Research and Development Institute and receive an accreditation to the effect that the operation of that person conforms to all of the following items. 例文帳に追加

第十二条 国の試験研究機関であって政令で定めるもの(以下「特定試験研究機関」という。)における技術に関する研究成果について、当該研究成果に係る国有の特許権若しくは特許を受ける権利又は国有の実用新案権若しくは実用新案登録を受ける権利の譲渡を受け、当該特許権若しくは当該特許を受ける権利に基づいて取得した特許権又は当該実用新案権若しくは当該実用新案登録を受ける権利に基づいて取得した実用新案権についての譲渡、専用実施権の設定その他の行為により、当該研究成果の活用を行おうとする民間事業者に対し移転する事業を行う者は、当該特定試験研究機関を所管する大臣に申請して、その事業が次の各号のいずれにも適合している旨の認定を受けることができる。 - 日本法令外国語訳データベースシステム

Article 1 The purpose of this Act is, together with the Employment Countermeasures Act (Act No. 132 of 1966), to provide every person with an opportunity to obtain a job conformed to his/her ability and meet the labor needs of industry through the provision of employment placement businesses, etc. by Public Employment Security Offices and other employment security bodies serving the public, with the cooperation of related administrative agencies and related organizations, and through ensuring the appropriate operation of employment placement businesses etc. provided by persons other than employment security bodies in consideration of the role to be fulfilled by such persons in the appropriate and smooth adjustment of demand for and supply of a labor force, thereby achieving security of employment and contributing to the development of the economy and society. 例文帳に追加

第一条 この法律は、雇用対策法(昭和四十一年法律第百三十二号)と相まつて、公共に奉仕する公共職業安定所その他の職業安定機関が関係行政庁又は関係団体の協力を得て職業紹介事業等を行うこと、職業安定機関以外の者の行う職業紹介事業等が労働力の需要供給の適正かつ円滑な調整に果たすべき役割にかんがみその適正な運営を確保すること等により、各人にその有する能力に適合する職業に就く機会を与え、及び産業に必要な労働力を充足し、もつて職業の安定を図るとともに、経済及び社会の発展に寄与することを目的とする。 - 日本法令外国語訳データベースシステム

(2) In a case where a certified public accountant has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) of the Financial Instruments and Exchange Act; the same shall apply hereinafter) or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of the preceding paragraph shall apply by deeming such person to be a large company, etc. In this case, the term "certified public accountant" in the same paragraph shall be deemed to be replaced with "certified public accountant who has provided the audit-related services set forth in the following paragraph." 例文帳に追加

2 金融商品取引所(金融商品取引法第二条第十六項に規定する金融商品取引所をいう。以下同じ。)にその発行する有価証券を上場しようとする者その他の政令で定める者(大会社等を除く。)の発行する当該有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係るその者の財務書類について公認会計士が監査関連業務を行つた場合には、その者を大会社等とみなして、前項の規定を適用する。この場合において、同項中「公認会計士は」とあるのは、「次項の監査関連業務を行つた公認会計士は」とする。 - 日本法令外国語訳データベースシステム

(7) In the case where a credit cooperative, etc. has succeeded to the rights and obligations based on a contract (limited to one where the operations related to said contract pertain to acts prescribed in Article 2, paragraph (2) [Definitions, etc.] of the Banking Act [Act No. 59 of 1981]; hereinafter the same shall apply in this paragraph) as a result of the receipt of a transfer of all or part of the activities under paragraph (2), if such contract falls under the category of operations that cannot be carried out by the credit cooperative, etc. or is restricted for the credit cooperative, etc. due to a law or regulation concerning the activities of the credit cooperative, etc., the credit cooperative, etc. may continue the operations related to said contract until the expiration of the specified period if a period has been specified by the contract, and for a period not exceeding one year from the date of succession if no such period has been specified by the contract. 例文帳に追加

7 信用協同組合等は、第二項の事業の全部又は一部の譲受けにより契約(その契約に関する業務が銀行法(昭和五十六年法律第五十九号)第二条第二項(定義等)に規定する行為に係るものであるものに限る。以下この項において同じ。)に基づく権利義務を承継した場合において、その契約が、信用協同組合等の事業に関する法令により、当該信用協同組合等の行うことができない業務に属するものであるとき、又は当該信用協同組合等について制限されているものであるときは、その契約で期限の定めのあるものは期限満了まで、期限の定めのないものは承継の日から一年以内の期間に限り、その契約に関する業務を継続することができる。 - 日本法令外国語訳データベースシステム

(iii) The alien has not been sentenced to imprisonment with or without work on the charge of a crime provided for in Part II, Chapter XII, XVI to XIX, XXIII, XXVI, XXVII, XXXI, XXXIII, XXXVI, XXXVII or XXXIX of the Penal Code of Japan, Articles 1, 1-2 or 1-3 (except for the parts pertaining to Article 222 or 261 of the Penal Code of Japan) of the Act on Punishment of Physical Violence and Others, the Act for Prevention and Disposition of Robbery, Theft, and Other Related Matters, or Articles 15 or 16 of the Act on Prohibition of Possession of Special Picking Tools and Other Related Matters. 例文帳に追加

三 本邦に入つた後に、刑法第二編第十二章、第十六章から第十九章まで、第二十三章、第二十六章、第二十七章、第三十一章、第三十三章、第三十六章、第三十七章若しくは第三十九章の罪、暴力行為等処罰に関する法律第一条、第一条ノ二若しくは第一条ノ三(刑法第二百二十二条又は第二百六十一条に係る部分を除く。)の罪、盗犯等の防止及び処分に関する法律の罪又は特殊開錠用具の所持の禁止等に関する法律第十五条若しくは第十六条の罪により懲役又は禁錮に処せられたものでないこと。 - 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

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan. 例文帳に追加

3 国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号(補助的行為等)に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。 - 日本法令外国語訳データベースシステム

(iii) In Article 9 of the Guidelines for the Industrial Revitalization Act, “making the percentage growth rate of the amount of domestic sales from the relevant services during business reconstruction or the assimilation of management resources exceed the percentage growth rate of the amount of sales from the business segments related to the said services recorded in the previous three fiscal years by no less than 5 percentage points” shall refer to, for example, making the percentage growth rate of operating revenues from the relevant services during business reconstruction or the assimilation of management resources exceed the growth rate of operating revenues from the business segments related to the said services recorded in the previous three business years by no less than 5 percentage points. 例文帳に追加

③ 産活法に係る指針第9条の「事業再構築又は経営資源融合の実施期間中の当該役務の国内における売上高の伸び率を百分率で表した値を、過去3事業年度における当該役務に係る業種の売上高の伸び率の実績値を百分率で表した値から5以上上回るものとすること」は、例えば、事業再構築又は経営資源融合の実施期間中の当該役務の営業収益の伸び率を百分率で表した値を、過去3事業年度における当該役務に係る業種の営業収益の伸び率の実績値を百分率で表した値から5以上上回るものとすることをいう。 - 金融庁

Unless the provisions of paragraph 2 of this Article are applicable, gains derived by a resident of a Contracting State which are not subject to tax in that Contracting State from the alienation of shares issued by a company being a resident of the other Contracting State maybe taxed in that other Contracting State, if: (a) shares held or owned by the alienator (together with such shares held or owned by any other related or connected persons as may be aggregated therewith) amount to at least 25 per cent of the total issued shares of such company at any time during the taxable year or chargeable period in which the alienation takes place; and (b) the total of the shares alienated by the alienator and such related or connected persons during that taxable year or chargeable period in which the alienation takes place amounts to at least 5 per cent of the total issued shares of such company. 例文帳に追加

2の規定が適用される場合を除くほか、一方の締約国の居住者が他方の締約国の居住者である法人の発行した株式の譲渡によって取得する収益(当該一方の締約国において租税が課されないものに限る。)に対しては、次の(a)及び(b)の要件を満たす場合には、当該他方の締約国において租税を課することができる。(a)譲渡者が保有し、又は所有する株式(当該譲渡者の特殊関係者が保有し、又は所有する株式であって当該譲渡者が保有し、又は所有するものと合算されるものを含む。)の数が、当該譲渡が行われた課税年度又は賦課年度中のいずれかの時点において当該法人の発行済株式の総数の二十五パーセント以上であること。(b)譲渡者及びその特殊関係者が当該譲渡が行われた課税年度又は賦課年度中に譲渡した株式の総数が、当該法人の発行済株式の総数の五パーセント以上であること。 - 財務省

Article 14 (1) The temporary absence from work compensation benefits shall be paid from the fourth day on which a worker fails to receive wages because of an inability to work due to medical treatment for an injury or disease resulting from an employment-related cause, and the benefit amount for one day shall be an amount equivalent to 60 percent of the basic daily benefit amount; provided, however, that the amount of the temporary absence from work compensation benefits for days on which a worker works for only a portion of the prescribed working hours due to medical treatment for an injury or disease resulting from an employment-related cause shall be an amount equivalent to 60 percent of the amount obtained by deducting the amount of the wages to be paid for said work from the basic daily benefit amount (in cases where the amount prescribed in Article 8-2, paragraph (2), item (ii) (hereinafter referred to as "the maximum amount" in this paragraph) is regarded as the basic daily benefit amount, the basic daily benefit amount to be paid on the assumption that the provision of said item does not apply) (in cases where the amount obtained by said deduction exceeds the maximum amount, the amount equivalent to the maximum amount). 例文帳に追加

第十四条 休業補償給付は、労働者が業務上の負傷又は疾病による療養のため労働することができないために賃金を受けない日の第四日目から支給するものとし、その額は、一日につき給付基礎日額の百分の六十に相当する額とする。ただし、労働者が業務上の負傷又は疾病による療養のため所定労働時間のうちその一部分についてのみ労働する日に係る休業補償給付の額は、給付基礎日額(第八条の二第二項第二号に定める額(以下この項において「最高限度額」という。)を給付基礎日額とすることとされている場合にあつては、同号の規定の適用がないものとした場合における給付基礎日額)から当該労働に対して支払われる賃金の額を控除して得た額(当該控除して得た額が最高限度額を超える場合にあつては、最高限度額に相当する額)の百分の六十に相当する額とする。 - 日本法令外国語訳データベースシステム

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto. 例文帳に追加

2 特殊関係株主等である内国法人が各事業年度(連結事業年度に該当する期間を除く。)において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(8) The case specified by a Cabinet Order prescribed in Article 68-88(5) of the Act shall be the case where it has been determined in advance at the time of a transaction between a consolidated corporation set forth in the said paragraph and a non-affiliated person set forth in the said paragraph (hereinafter referred to as a "non-affiliated person" in this paragraph and the next paragraph), under a contract or the like, that the assets for the said transaction are to be sold, transferred, lent or provided to a foreign affiliated person related to the said consolidated corporation set forth in paragraph (5) of the said Article and where the amount of consideration for the said sale, transfer, lending or provision is deemed to have been substantially determined between the said consolidated corporation and the said foreign affiliated person, and the case where it has been determined in advance at the time of a transaction between a foreign affiliated person related to the said consolidated corporation set forth in the said paragraph and a non-affiliated person, under a contract or the like, that the assets for the said transaction are to be sold, transferred, lent or provided to a consolidated corporation set forth in the said paragraph and where the amount of consideration for the said sale, transfer, lending or provision is deemed to have been substantially determined between the said consolidated corporation and the said foreign affiliated person. 例文帳に追加

8 法第六十八条の八十八第五項に規定する政令で定める場合は、同項の連結法人と同項の非関連者(以下この項及び次項において「非関連者」という。)との間の取引の対象となる資産が同条第五項の当該連結法人に係る国外関連者に販売、譲渡、貸付け又は提供されることが当該取引を行つた時において契約その他によりあらかじめ定まつている場合で、かつ、当該販売、譲渡、貸付け又は提供に係る対価の額が当該連結法人と当該国外関連者との間で実質的に決定されていると認められる場合及び同項の当該連結法人に係る国外関連者と非関連者との間の取引の対象となる資産が同項の連結法人に販売、譲渡、貸付け又は提供されることが当該取引を行つた時において契約その他によりあらかじめ定まつている場合で、かつ、当該販売、譲渡、貸付け又は提供に係る対価の額が当該連結法人と当該国外関連者との間で実質的に決定されていると認められる場合とする。 - 日本法令外国語訳データベースシステム

Article 15 (1) Among the employers with a contractor who carries out a part of the work in an undertaking executed at one place (where as there exists two or more contracts under which a part of the work in the undertaking is begun, there exist two or more such employers, employer who ordered the earliest contract; hereinafter referred to as the "Principal Employer"), one (hereinafter referred to as "Specified Principal Employer") who carries on an undertaking (hereinafter referred to as "Specified Undertaking") related to construction or other industries prescribed by Cabinet Order, shall, where workers employed by him/her and by his/her contractors (where the work in the said undertaking of the principal employer is carried out under subcontracts of several levels, subcontractors who are party to subsequent subcontractors shall be included; hereinafter referred to as "related contractors") perform work at the said place, appoint an overall safety and health controller in order to prevent industrial accidents which may occur as a result of the work carried out by these workers at the same place, and have him/her direct the work of Principal Safety and Health Supervisors, and at the same time exercise overall control over the matters provided for in each item of paragraph (1) of Article 30; provided that this shall not apply where the number of such workers does not reach the figure provided for by Cabinet Order. 例文帳に追加

第十五条 事業者で、一の場所において行う事業の仕事の一部を請負人に請け負わせているもの(当該事業の仕事の一部を請け負わせる契約が二以上あるため、その者が二以上あることとなるときは、当該請負契約のうちの最も先次の請負契約における注文者とする。以下「元方事業者」という。)のうち、建設業その他政令で定める業種に属する事業(以下「特定事業」という。)を行う者(以下「特定元方事業者」という。)は、その労働者及びその請負人(元方事業者の当該事業の仕事が数次の請負契約によつて行われるときは、当該請負人の請負契約の後次のすべての請負契約の当事者である請負人を含む。以下「関係請負人」という。)の労働者が当該場所において作業を行うときは、これらの労働者の作業が同一の場所において行われることによつて生ずる労働災害を防止するため、統括安全衛生責任者を選任し、その者に元方安全衛生管理者の指揮をさせるとともに、第三十条第一項各号の事項を統括管理させなければならない。ただし、これらの労働者の数が政令で定める数未満であるときは、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

(7) Within the amount of money subsidized to NTT West (hereinafter referred to as "the amount of subsidization") by NTT East under the provisions of the preceding article as a disposition of the settled profits related to each business year which ends within three years after the incorporation of NTT East (limited to only the business year of which ending date is the same as the ending date of the business year of the NTT West (hereinafter referred to as "the applicable business year")), the amount of money not exceeding the amount of deficit (which shall be equal to the deficit under the provisions of Article 2 paragraph (19) of the Corporate Tax Act (Act No. 34 of 1965) in cases where the amount of money equivalent to said amount of subsidization is excluded from its profits) in the corresponding business year of NTT West (meaning the business year whose ending date is the same as said applicable business year; the same shall apply hereinafter) shall be deductible in the accounting of said applicable business year. In this case, with respect to the application of the provisions of Article 37 of the same act to NTT East, "the accounted amount" in paragraph (1) of the same article shall be read as "except the accounted amount (the amount of money under the provisions of Article 12 paragraph (7) of the Supplementary Provisions of the Act to Amend the Nippon Telegraph and Telephone Corporation Act (Act No. 98 as of 1997) within the amount of deficit equal to the amount of subsidization (in the following paragraph referred to as "the amount of subsidization deductible"))", and "excluding the amount of contributions" in paragraph (2) of the same article shall be read as "except the amount of donations and the amount of subsidization deductible". 例文帳に追加

7 東会社が、その設立の日以後三年以内に終了する各事業年度(その終了の日を西会社の事業年度終了の日と同じくする事業年度に限る。以下「適用年度」という。)の確定した決算において利益の処分による経理をした前条の規定により西会社に対して交付する金銭の額(以下「交付金の額」という。)のうち西会社の対応年度(その終了の日を当該適用年度終了の日と同じくする事業年度をいう。以下同じ。)において生じた欠損金額(当該交付金の額に相当する金額を益金の額に算入しなかったとした場合に生じることとなる法人税法(昭和四十年法律第三十四号)第二条第十九号に規定する欠損金額に相当する金額とする。)に達するまでの金額は、当該適用年度の所得の金額の計算上、損金の額に算入する。この場合において、東会社に対する同法第三十七条の規定の適用については、同条第一項中「経理をした金額」とあるのは「経理をした金額(日本電信電話株式会社法の一部を改正する法律(平成九年法律第九十八号)附則第十二条第七項に規定する交付金の額のうち同項に規定する欠損金額に達するまでの金額(次項において「損金算入交付金額」という。)を除く。)」と、同条第二項中「寄付金の額を除く」とあるのは「寄付金の額及び損金算入交付金額を除く」とする。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む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

(2) A Non-Life Insurance Agent (referring to a Non-Life Insurance Agent as defined in Article 2, paragraph (19) of the Current Act; the same shall apply hereinafter) or an Insurance Broker (referring to an Insurance Broker as defined in Article 2, paragraph (21) of the Current Act; the same shall apply hereinafter) shall, in notifying any change in the address of a Non-Notifier of Birth Date (excluding a person for whom the notification set forth in the following paragraph has been made) to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph, notify to the Prime Minister of his/her birth date in lieu of the address. In this case, the provisions of the Current Act shall apply to the modification of any matters related to such notification made subsequent to the notification, regarding the person for whom the notification was made, notwithstanding the provision of the preceding paragraph. 例文帳に追加

2 損害保険代理店(新法第二条第十九項に規定する損害保険代理店をいう。以下同じ。)又は保険仲立人(新法第二条第二十一項に規定する保険仲立人をいう。以下同じ。)は、前項の規定によりなお従前の例によることとされる生年月日未届出者(当該者について次項の届出が行われた者を除く。)の住所の変更があった場合の届出については、住所に代えて当該者の生年月日を内閣総理大臣に届け出なければならない。この場合においては、前項の規定にかかわらず、当該届出後の当該届出が行われた者についての当該届出に関する事項の変更については、新法の規定を適用する。 - 日本法令外国語訳データベースシステム

例文

Article 199 (1) When there exists sufficient probable cause to suspect that an offense has been committed by a suspect, a public prosecutor, public prosecutor's assistant officer or judicial police official may arrest him/her upon an arrest warrant issued in advance by a judge; provided, however, that with respect to offenses punishable with a fine not exceeding 300,000 yen (20,000 yen as a temporary measure for offenses other than those prescribed in the Penal Code, the Act on Punishment of Physical Violence and Others and the Act on Penal Provisions related to Economic Activities), misdemeanor imprisonment without work or a petty fine, the suspect may only be arrested in cases where the suspect has no fixed dwelling or where he/she fails, without justifiable grounds, to make the appearance provided for in the preceding Article. 例文帳に追加

第百九十九条 検察官、検察事務官又は司法警察職員は、被疑者が罪を犯したことを疑うに足りる相当な理由があるときは、裁判官のあらかじめ発する逮捕状により、これを逮捕することができる。ただし、三十万円(刑法、暴力行為等処罰に関する法律及び経済関係罰則の整備に関する法律の罪以外の罪については、当分の間、二万円)以下の罰金、拘留又は科料に当たる罪については、被疑者が定まつた住居を有しない場合又は正当な理由がなく前条の規定による出頭の求めに応じない場合に限る。 - 日本法令外国語訳データベースシステム

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