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(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 68-89(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said consolidated corporation. 例文帳に追加
7 法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定す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から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。 - 日本法令外国語訳データベースシステム
(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) or taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加
一 当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。)から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度(以下この項において「基準事業年度」という。)の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額(以下この節において「個別課税対象留保金額」という。)又は法第六十六条の六第一項に規定する課税対象留保金額(以下この節において「課税対象留保金額」という。)の生ずる事業年度である場合 当該配当等の額 - 日本法令外国語訳データベースシステム
Article 15-3 (1) Where the workers of a principal employer of a construction industry and the workers of a related contractor carry out work at one work site (excluding work sites where the number of such workers is less than that as provided for by the Ordinance of the Ministry of Health, Labour and Welfare and work sites where an overall safety and health controller must be appointed under the provisions of paragraphs (1) and (3) of Article 15), the principal employer shall appoint a site safety and health supervisor from among persons holding the qualifications provided for by the Ordinance of the Ministry of Health, Labour and Welfare for each site contracted for work in order to prevent industrial accidents as a result of the work carried out by workers at the same site, and have that person supervise the one in charge of the provisions of each item of paragraph (1) of Article 30 and other matters provided for by the Ordinance of the Ministry of Health, Labour and Welfare at the said work site where the contracted work is executed. 例文帳に追加
第十五条の三 建設業に属する事業の元方事業者は、その労働者及び関係請負人の労働者が一の場所(これらの労働者の数が厚生労働省令で定める数未満である場所及び第十五条第一項又は第三項の規定により統括安全衛生責任者を選任しなければならない場所を除く。)において作業を行うときは、当該場所において行われる仕事に係る請負契約を締結している事業場ごとに、これらの労働者の作業が同一の場所で行われることによつて生ずる労働災害を防止するため、厚生労働省令で定める資格を有する者のうちから、厚生労働省令で定めるところにより、店社安全衛生管理者を選任し、その者に、当該事業場で締結している当該請負契約に係る仕事を行う場所における第三十条第一項各号の事項を担当する者に対する指導その他厚生労働省令で定める事項を行わせなければならない。 - 日本法令外国語訳データベースシステム
Article 38 (1) A person who has manufactured or imported specified machines, etc., or who is to install specified machines, etc., which have not been installed for the period provided for by the Ordinance of the Ministry of Health, Labour and Welfare, or who is to reinstall or to resume the use of specified machines, etc., the use of which has been discontinued, shall, as provided for by the Ordinance of the Ministry of Health, Labour and Welfare, have the said specified machines, etc., and the matters provided for by the Ordinance of the Ministry of Health, Labour and Welfare in relation thereto inspected by one of the following (a) or (b): (a) the Director of the Prefectural Labor Bureau, if the said specified machines, etc., do not belong to specially specified machines, etc., (meaning those designated among specified machines, etc., by the Ordinance of the Ministry of Health, Labour and Welfare, hereinafter the same). (b) those who were registered by the Minister of Health, Labour and Welfare (hereinafter referred to as a "registered manufacturing inspection, etc., agency"), if the said specified machines, etc., belong to specially specified machines, etc. However, this does not apply when a manufacturer in a foreign country has received an inspection of the said specified machines, etc., under the provisions of the following paragraph for the imported specified machines, etc., and other related matters covered by the Ordinance of the Ministry of Health, Labour and Welfare (referred to as "machines, etc., to be inspected at the time of import, etc." in the following paragraph). 例文帳に追加
第三十八条 特定機械等を製造し、若しくは輸入した者、特定機械等で厚生労働省令で定める期間設置されなかつたものを設置しようとする者又は特定機械等で使用を廃止したものを再び設置し、若しくは使用しようとする者は、厚生労働省令で定めるところにより、当該特定機械等及びこれに係る厚生労働省令で定める事項について、当該特定機械等が、特別特定機械等(特定機械等のうち厚生労働省令で定めるものをいう。以下同じ。)以外のものであるときは都道府県労働局長の、特別特定機械等であるときは厚生労働大臣の登録を受けた者(以下「登録製造時等検査機関」という。)の検査を受けなければならない。ただし、輸入された特定機械等及びこれに係る厚生労働省令で定める事項(次項において「輸入時等検査対象機械等」という。)について当該特定機械等を外国において製造した者が次項の規定による検査を受けた場合は、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
(3) When a person who already has a crane/derrick operator's license limited the type of machines eligible to operate pursuant to the provision of paragraph (1) of Article 224-4 of the Crane Ordinance to floor-driving cranes is to be granted a crane/derrick operator's license that does not limit the type of machines eligible to operate or a crane/derrick operator's license limited the type of machines eligible to operate to cranes pursuant to the provision of paragraph (2) of the same Article, or when a person who already has a crane/derrick operator's license limited the type of machines eligible to operate pursuant to the provision of the same paragraph to cranes is to be granted a crane/derrick operator's license that does not limit the type of machines eligible to operate, a certificate for a crane/derrick operator's license shall be issued in exchange for the certificate the person already has. In this case, when the said person already has a license other than the crane/derrick operator's license, matters related to the license that the person already has be stated on the certificate for a crane/derrick operator's license. 例文帳に追加
3 クレーン則第二百二十四条の四第一項の規定により取り扱うことのできる機械の種類を床上運転式クレーンに限定したクレーン・デリック運転士免許を現に受けている者に対し、取り扱うことのできる機械の種類を限定しないクレーン・デリック運転士免許若しくは同条第二項の規定により取り扱うことのできる機械の種類をクレーンに限定したクレーン・デリック運転士免許を与えるとき又は同項の規定により取り扱うことのできる機械の種類をクレーンに限定したクレーン・デリック運転士免許を現に受けている者に対し、取り扱うことのできる機械の種類を限定しないクレーン・デリック運転士免許を与えるときは、クレーン・デリック運転士免許に係る免許証を、その者が現に有する免許証と引換えに交付するものとする。この場合において、その者がクレーン・デリック運転士免許と異なる種類の免許を現に受けているときは、当該クレーン・デリック運転士免許に係る免許証に、当該異なる種類の免許に係る事項を記載するものとする。 - 日本法令外国語訳データベースシステム
(6) The provisions of Article 828, paragraph (1) (limited to the segment pertaining to item (v)) and (2) (limited to the segment pertaining to item (v)) (Claim Seeking Nullification of Acts Related to Organization of Company), Article 834 (limited to the segment pertaining to item (v)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836 to 839 inclusive (Order to Furnish Security, Compulsory Consolidation of Oral Arguments, etc., Scope of Effect of Judgment in Favor of Claim, Effect of Judgment of Nullity or Rescission), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (d)) (Commission of Registration by Judicial Decision) of the Companies Act shall apply mutatis mutandis to a claim for the nullification of a reduction of the reserve for redemption of funds. In this case, the term "shareholders, etc." in Article 828, paragraph (2), item (v) of that Act shall be deemed to be replaced with "members, directors, company auditors or liquidators (or, in a company with Committees, members, directors, executive officers or liquidators) of a Mutual Company"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加
6 会社法第八百二十八条第一項(第五号に係る部分に限る。)及び第二項(第五号に係る部分に限る。)(会社の組織に関する行為の無効の訴え)、第八百三十四条(第五号に係る部分に限る。)(被告)、第八百三十五条第一項(訴えの管轄)、第八百三十六条から第八百三十九条まで(担保提供命令、弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力)、第八百四十六条(原告が敗訴した場合の損害賠償責任)並びに第九百三十七条第一項(第一号ニに係る部分に限る。)(裁判による登記の嘱託)の規定は、基金償却積立金の取崩しの無効の訴えについて準用する。この場合において、同法第八百二十八条第二項第五号中「株主等」とあるのは「相互会社の社員、取締役、監査役若しくは清算人(委員会設置会社にあっては、社員、取締役、執行役又は清算人)」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(3) An Insurance Company, etc., or Foreign Insurance Company, etc., that intends to make the Modification of Contract Conditions set forth in paragraph (1) (hereinafter referred to as "Modified Company" in this Subsection) shall suspend all of its business (excluding the business of payment of Covered Insurance Claims and business related to the cancellation of specified Covered Insurance Contracts) from the Time of Public Notice as set forth in Article 255-4, paragraph (1), excluding the case where, already at the time of public notice, the suspension of all of its business has been ordered pursuant to the provision of Article 241, paragraph (1) or all of its business has been suspended pursuant to the provisions of the main clause of Article 245 (including the cases where it is applied mutatis mutandis pursuant to Article 258, paragraph (2)), the main clause of Article 250, paragraph (5), the main clause of Article 254, paragraph (4), or the main clause of this paragraph; provided, however, that this shall not apply to a portion of its business in the case that the Prime Minister has found it necessary that the portion of business not be suspended pursuant to a report from that Insurance Company, etc., or Foreign Insurance Company, etc. 例文帳に追加
3 第一項の契約条件の変更をしようとする保険会社等又は外国保険会社等(以下この款において「変更会社」という。)は、第二百五十五条の四第一項の公告の時において既に、第二百四十一条第一項の規定により業務の全部の停止を命ぜられ、又は第二百四十五条本文(第二百五十八条第二項において準用する場合を含む。)、第二百五十条第五項本文、第二百五十四条第四項本文若しくはこの項本文の規定によりその業務の全部を停止している場合を除き、当該公告の時から、その業務の全部(補償対象保険金支払業務及び特定補償対象契約解約関連業務を除く。)を停止しなければならない。ただし、当該保険会社等又は外国保険会社等の申出により、その業務の一部を停止しないことについて、内閣総理大臣が必要があると認めた場合には、当該業務の一部については、この限りでない。 - 日本法令外国語訳データベースシステム
Article 271-5 (1) Notwithstanding the provisions of Article 271-3, paragraph (1), A Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company, or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference date, where the purpose of holding such voting rights is not for controlling the business activities of the Insurance Company or Insurance Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Act) shall be submitted to the Prime Minister by stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加
第二百七十一条の五 銀行、金融商品取引業者(有価証券関連業を行う者に限る。)、信託会社その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である保険会社又は保険持株会社の事業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る保険議決権保有届出書は、第二百七十一条の三第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となった基準日における当該議決権の保有状況に関する事項であって、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム
The National Health and Family Planning Commission (NHFPC) of the People's Republic of China and the Ministry of Health, Labour and Welfare (MHLW) of Japan and the Ministry of Health and Welfare (MOHW) of the Republic of Korea(hereinafter referred to as "the Participants");Guided by their willingness to develop fruitful cooperation among the three countries in the field of public health security related to pandemic influenza and emerging/re-emerging infectious diseases of common concern (hereinafter referred to as "ERIDCC");Considering that the People's Republic of China, Japan and the Republic of Korea share a strong tradition in public health research and have a long history of collaboration in the public health field;Recognizing the importance of international cooperation to minimize damage on public health security and socio-economy caused by an outbreak of pandemic influenza and ERIDCC;Considering the need to pursue a pandemic influenza and ERIDCC-free area among the People's Republic of China, Japan and the Republic of Korea and to make common efforts to develop efficient ways to create such an area;Have reached common recognition:例文帳に追加
中華人民共和国衛生計画生育委員会、日本国厚生労働省、大韓民国保健福祉部(以下、「参加国」と称する)は、パンデミックインフルエンザや共通の課題である新興/再興感染症(以下、新興/再興感染症とする)に関連する保健及び医学の分野における各国間の有意義な協力を構築するという意志に導かれ、 中華人民共和国、日本国、大韓民国が、公衆衛生研究において強固な伝統を共有し、公衆衛生における協力の長い歴史を有することを考慮し、 パンデミックインフルエンザや新興/再興感染症による国民の健康危機及び社会経済への影響を最小限にするために国際的協力が重要であることを認識し、 中華人民共和国、日本国、大韓民国間のパンデミックインフルエンザと新興/再興感染症の無い地域を達成する必要性と、そのような地域を構築するための効果的な方法を創るための共通の努力の必要性を考慮し、 次の共通認識に達した。 - 厚生労働省
(6) The General Partner may not engage in transactions with the Partnership for itself or any third party; provided, however, that [, (A)] the General Partner may engage in any transaction [as set forth in the following items] where such transaction is approved by (i) [___]% or more of the members of the Advisory Board or (ii) the Limited Partnersholding a Number of Partnership Units equal to [___]% or more of the aggregate Number of Partnership Units of all of the Limited Partners [and, (B) the General Partner may engage in any transaction other than those set forth in the following items where the General Partner may offer, in advance, to the Advisory Board or the Limited Partners an opportunity to express their opinions or provide advice]. If the General Partner requests for such an approval [or offers such an opportunity to express opinions or provide advice], the General Partner shall provide a prior written notice of details of the related transaction to the members of the Advisory Board or the Limited Partners. [The General Partner shall not be bound by any opinion or advice expressed or provided by any member of the Advisory Board or any Limited Partner under this paragraph.] 例文帳に追加
6. 無限責任組合員は、自己又は第三者のために本組合と取引をすることができない。但し、[次に掲げる取引については、](ⅰ)諮問委員会の委員の[ ]分の[ ]以上がかかる取引を承認した場合又は(ⅱ)総有限責任組合員の出資口数の合計の[ ]分の[ ]以上に相当する出資口数を有する有限責任組合員がかかる取引を承認した場合[、また、次に掲げる取引以外の取引については、事前に諮問委員会又は有限責任組合員に意見陳述又は助言の提供の機会を与えた場合、]無限責任組合員は、自己又は第三者のために本組合と取引をすることができる。無限責任組合員は、かかる承認を求める場合[又は意見陳述若しくは助言の機会を与える場合]には、諮問委員会の委員又は有限責任組合員に対し、あらかじめ書面により当該取引の内容を通知するものとする。[なお、無限責任組合員は、本項に基づく諮問委員会の委員又は有限責任組合員の意見又は助言に拘束されるものではない。] - 経済産業省
Article 163 (1) When an Officer or a Major Shareholder (meaning a shareholder who holds voting rights (excluding those specified by a Cabinet Office Ordinance in consideration of the manner of acquisition or holding thereof or other circumstances) exceeding 10 percent of the Voting Rights Held by All the Shareholders, etc. in the name of him/herself or another person (or under a fictitious name); hereinafter the same shall apply in this Article to Article 166) of the Issuer of Securities specified in Article 2(1)(v), (vii) or (ix) which are listed in a Financial Instruments Exchange or falling under the category of Over-the-Counter Traded Securities or Securities Handled (except those specified by a Cabinet Order) or of Securities designated by a Cabinet Order (hereinafter the Issuer is referred to as a "Listed Company, etc." in this Article to Article 166) makes Purchase, etc. of Securities issued by the Listed Company, etc. which fall under any of the categories of Securities specified in Article 2(1)(v), (vii) or (ix) (excluding those specified by a Cabinet Order) or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Specified Securities" in this Article to Article 166) or Securities specified in Article 2(1)(xix) which indicate Options pertaining to Specified Securities of the Listed Company, etc. or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Related Securities" in this paragraph) (the term "Purchase, etc." means purchase of Specified Securities and Related Securities (hereinafter these Securities are collectively referred to as "Specified Securities, etc." in this Article to Article 166) and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article, the following Article and Article 165-2) or makes Sales, etc. thereof (meaning sales of Specified Securities, etc. and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article to Article 165-2), for his/her own account (including the cases where the trustee of a trust of which said Officer or said Major Shareholder is the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article and the following Article), said Officer or said Major Shareholder shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on such sales or purchase or other transaction (hereinafter referred to as "Sales and Purchase, etc." in this paragraph, the following Article or Article 165-2) to the Prime Minister on or before the 15th day of the month following the month which includes the day of such Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加
第百六十三条 第二条第一項第五号、第七号又は第九号に掲げる有価証券(政令で定めるものを除く。)で金融商品取引所に上場されているもの、店頭売買有価証券又は取扱有価証券に該当するものその他の政令で定める有価証券の発行者(以下この条から第百六十六条までにおいて「上場会社等」という。)の役員及び主要株主(自己又は他人(仮設人を含む。)の名義をもつて総株主等の議決権の百分の十以上の議決権(取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。)を保有している株主をいう。以下この条から第百六十六条までにおいて同じ。)は、自己の計算において当該上場会社等の同項第五号、第七号若しくは第九号に掲げる有価証券(政令で定めるものを除く。)その他の政令で定める有価証券(以下この条から第百六十六条までにおいて「特定有価証券」という。)又は当該上場会社等の特定有価証券に係るオプションを表示する同項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連有価証券」という。)に係る買付け等(特定有価証券又は関連有価証券(以下この条から第百六十六条までにおいて「特定有価証券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条、次条及び第百六十五条の二において同じ。)又は売付け等(特定有価証券等の売付けその他の取引で政令で定めるものをいう。以下この条から第百六十五条の二までにおいて同じ。)をした場合(当該役員又は主要株主が委託者又は受益者である信託の受託者が当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条及び次条において同じ。)には、内閣府令で定めるところにより、その売買その他の取引(以下この項、次条及び第百六十五条の二において「売買等」という。)に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、この限りでない。 - 日本法令外国語訳データベースシステム
Article 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加
第百六十七条 次の各号に掲げる者(以下この条において「公開買付者等関係者」という。)であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの(以下この条において「上場等株券等」という。)の同項に規定する公開買付け(同項本文の規定の適用を受ける場合に限る。)若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け(以下この条において「公開買付け等」という。)をする者(以下この条において「公開買付者等」という。)の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券(以下この条において「特定株券等」という。)又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連株券等」という。)に係る買付け等(特定株券等又は関連株券等(以下この条において「株券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等(株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム
Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加
第六十六条の九の七 特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国法人の課税対象留保金額に対応するもの(当該課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額(同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項(特定外国法人の課税対象留保金額に係る外国税額の控除)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のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項(特定外国法人の個別課税対象留保金額に係る外国税額の控除)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のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
Article 68-93-7 (1) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-93-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-9-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加
第六十八条の九十三の七 特殊関係株主等である連結法人が前条第一項の規定の適用を受ける場合には、当該連結法人に係る特定外国法人の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。)の額のうち当該特定外国法人の個別課税対象留保金額に対応するもの(当該個別課税対象留保金額に相当する金額を限度とする。)として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額(同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。)とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十三の七第一項(特定外国法人の個別課税対象留保金額に係る外国税額の控除)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のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の九の七第一項(特定外国法人の課税対象留保金額に係る外国税額の控除)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のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
(ii) In Article 1, the provision revising Article 118 of the Insurance Business Act, the provision revising Article 199 of that Act (limited to the segment replacing the term "establish" with "shall establish"), the provision revising Article 245 of that Act, the provision revising Article 247, paragraph (1) of that Act, the provision revising Article 250 of that Act (limited to the segment replacing the term "Insurance Company" in paragraph (1) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc.," the segment adding the term "and Article 272-29" after the term "Article 210, paragraph (1)" in that paragraph, the segment replacing the term "Insurance Company" in paragraph (2) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc.," the segment replacing the term "the Insurance Company set forth in paragraph (1), when it is not a Foreign Insurance Company, etc." in paragraph (4) of that Article with "in the case referred to in paragraph (1), in the Insurance Company, etc.," the segment adding the term "(including the cases where it is applied mutatis mutandis pursuant to Article 272-29)" after the term "Article 136, paragraph (1)" in that paragraph, the segment replacing the term "when it is a Foreign Insurance Company, etc." in that paragraph with "in the Insurance Company, etc." and the segment replacing the term "Insurance Company" in paragraph (5) of that Article with "Insurance Company, etc. or Foreign Insurance Company, etc."), the provision revising Article 254 of that Act (limited to the segment adding the term "and businesses related to the termination of specified covered contracts" after the term "the covered insurance claims payment business" in paragraph (4) of that Article), the provision revising Article 255-2 of that Act (limited to the segment adding the term "and businesses related to the termination of specified covered contracts" after the term "the covered insurance claims payment business" in paragraph (3) of that Article), the provision revising Article 267 of that Act, the provision revising Article 270-3 of that Act, the provision revising Article 270-5, paragraph (2), item (i) of that Act and the provision revising Article 270-6-8, paragraph (2) of that Act, and the provision revising Article 1-2-14 of the Supplementary Provisions to that Act and the provision changing the number of that Article into Article 1-2-15 of the Supplementary Provisions to that Act and adding an Article after Article 1-2-13 of the Supplementary Provisions to that Act; and in Article 3, the provision revising Article 440 of the Act on Special Treatment of Corporate Reorganization Proceedings and Other Insolvency Proceedings of Financial Institution, etc. and the provision revising Article 445 of that Act: 1 April 2006. 例文帳に追加
二 第一条中保険業法第百十八条の改正規定、同法第百九十九条の改正規定(「設ける」を「設けなければならない」に改める部分に限る。)、同法第二百四十五条の改正規定、同法第二百四十七条第一項の改正規定、同法第二百五十条の改正規定(同条第一項中「保険会社は」を「保険会社等又は外国保険会社等は」に改める部分及び「第二百十条第一項」の下に「及び第二百七十二条の二十九」を加える部分、同条第二項中「保険会社」を「保険会社等又は外国保険会社等」に改める部分、同条第四項中「第一項の保険会社は、外国保険会社等以外の会社であるときは」を「第一項の場合において、保険会社等にあっては」に改める部分、「第百三十六条第一項」の下に「(第二百七十二条の二十九において準用する場合を含む。)」を加える部分及び「外国保険会社等であるときは」を「外国保険会社等にあっては」に改める部分並びに同条第五項中「保険会社」を「保険会社等又は外国保険会社等」に改める部分を除く。)、同法第二百五十四条の改正規定(同条第四項中「補償対象保険金支払業務」の下に「及び特定補償対象契約解約関連業務」を加える部分に限る。)、同法第二百五十五条の二の改正規定(同条第三項中「補償対象保険金支払業務」の下に「及び特定補償対象契約解約関連業務」を加える部分に限る。)、同法第二百六十七条の改正規定、同法第二百七十条の三の改正規定、同法第二百七十条の五第二項第一号の改正規定及び同法第二百七十条の六の八第二項の改正規定並びに同法附則第一条の二の十三の改正規定(同条に一項を加える部分を除く。)、同法附則第一条の二の十四の改正規定及び同条を同法附則第一条の二の十五とし、同法附則第一条の二の十三の次に一条を加える改正規定並びに第三条中金融機関等の更生手続の特例等に関する法律第四百四十条の改正規定及び同法第四百四十五条の改正規定 平成十八年四月一日 - 日本法令外国語訳データベースシステム
(2) Article 12-7, Article 16-2, paragraph (3) and paragraph (4), Article 16-3, Article 17 (excluding paragraph (6)), Article 18 through Article 22, and Article 24-6-10, paragraph (excluding, with regard to claims contained in mortgage securities provided in Article 1, paragraph (1) of the Mortgage Securities Act, the provisions of Article 16-2, paragraph (3) and paragraph (4) and Article 17 (excluding paragraph (6))) shall apply mutatis mutandis to a person who has made performance of obligations under the Money Lender's Contract for a Loan as entrusted by the Money Lender, where said person has acquired a right to obtain reimbursement pertaining to performance of such obligations or claims related to subrogation by performance or guarantee claims related thereto (hereinafter collectively referred to as "Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment" except in Article 24-6) (excluding a Guarantee Business Operator who has acquired the Right to Obtain Reimbursement, etc. Pertaining to a Guarantee, etc. on the Contract for a Loan; hereinafter referred to as a "Person Entrusted With Performance"). In this case, the term "the Prime Minister or prefectural governor" in Article 24-6-10, paragraph (1) through paragraph (4) shall be deemed to be replaced with "the prefectural governor," the term "a Money Lender registered thereby" in paragraph (1) of that Article shall be deemed to be replaced with "a Person Entrusted With Performance who has a business office or other office within the relevant prefectural area (with regard to a person who does not have a business office or other office, his/her domicile or residence; hereinafter the same shall apply in this Article)," the term "with respect to the loan contract of a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (2) of that Article shall be deemed to be replaced with "with regard to the Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment held by the Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," the term "a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (3) of that Article shall be deemed to be replaced with "a Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," the term "with respect to the loan contract of a Money Lender registered by him/her [the Prime Minister or prefectural governor]" in paragraph (4) of that Article shall be deemed to be replaced with "with regard to the Right to Obtain Reimbursement, etc. Pertaining to Performance under Entrustment held by the Person Entrusted With Performance (limited to those who have business offices or other offices within the relevant prefectural area)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
2 第十二条の七、第十六条の二第三項及び第四項、第十六条の三、第十七条(第六項を除く。)、第十八条から第二十二条まで並びに第二十四条の六の十の規定(抵当証券法第一条第一項に規定する抵当証券に記載された債権については、第十六条の二第三項及び第四項並びに第十七条(第六項を除く。)の規定を除く。)は、貸金業者の委託を受けて当該貸金業者の貸付けの契約に基づく債務の弁済をした者が当該債務の弁済に係る求償権若しくは当該弁済による代位に係る債権又はこれらの保証債権(第二十四条の六を除き、以下「受託弁済に係る求償権等」という。)を取得した場合における当該弁済をした者(当該貸付けの契約に係る保証等に係る求償権等を取得した保証業者を除く。以下「受託弁済者」という。)について準用する。この場合において、第二十四条の六の十第一項から第四項までの規定中「内閣総理大臣又は都道府県知事」とあるのは「都道府県知事」と、同条第一項中「その登録を受けた貸金業者」とあるのは「受託弁済者で当該都道府県の区域内に営業所又は事務所(営業所又は事務所を有しない者にあつては、住所又は居所。以下この条において同じ。)を有するもの」と、同条第二項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)の当該受託弁済に係る求償権等に係る」と、同条第三項中「その登録を受けた貸金業者」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)」と、同条第四項中「その登録を受けた貸金業者の貸付けに係る契約について」とあるのは「受託弁済者(当該都道府県の区域内に営業所又は事務所を有するものに限る。)の当該受託弁済に係る求償権等に係る」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(2) Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension B" in this paragraph) has become entitled to the right to receive other insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family; hereinafter referred to as "Pension A" in this paragraph) in respect of the same injury or disease resulting from an employment-related cause or commuting (hereinafter referred to as "the same injury or disease" in this Article), and the right to receive Pension B has been extinguished, if Pension B has been paid for a period from the month following the month in which the right thereto was extinguished, that payment of Pension B shall be deemed to be a down payment on Pension A. Where a worker entitled to the right to receive insurance benefits in pension form (excluding the compensation pension for surviving family and the pension for surviving family) has become entitled to the right to receive a temporary absence from work compensation benefit or temporary absence from work benefits, or disability compensation lump sum payment or disability lump sum payment in respect of the same injury or disease, and the right to receive said insurance benefits in pension form has been extinguished, the same shall apply if said insurance benefits in pension form have been paid for a period from the month following the month in which the right thereto was extinguished. 例文帳に追加
2 同一の業務上の事由又は通勤による負傷又は疾病(以下この条において「同一の傷病」という。)に関し、年金たる保険給付(遺族補償年金及び遺族年金を除く。以下この項において「乙年金」という。)を受ける権利を有する労働者が他の年金たる保険給付(遺族補償年金及び遺族年金を除く。以下この項において「甲年金」という。)を受ける権利を有することとなり、かつ、乙年金を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として乙年金が支払われたときは、その支払われた乙年金は、甲年金の内払とみなす。同一の傷病に関し、年金たる保険給付(遺族補償年金及び遺族年金を除く。)を受ける権利を有する労働者が休業補償給付若しくは休業給付又は障害補償一時金若しくは障害一時金を受ける権利を有することとなり、かつ、当該年金たる保険給付を受ける権利が消滅した場合において、その消滅した月の翌月以後の分として当該年金たる保険給付が支払われたときも、同様とする。 - 日本法令外国語訳データベースシステム
(3) With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加
3 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 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) 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
(2) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a consolidated corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91(1) of the Act for a consolidated business year following the first one of the said two or more consolidated business years or business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 68-91(1) of the Act for the first time after receiving the application of the provisions of Article 66-7(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph: 例文帳に追加
2 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)又は第六十六条の七第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額(法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額)を控除した金額をもつて前項に規定する計算した金額とする。 - 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
(i) The amount pertaining to the transfer of funds from the special international financial transactions account to other accounts at the closing time of every day (if the current day is a holiday, the previous day thereof; hereinafter the same shall apply in this paragraph) shall not exceed the amount calculated by multiplying the amount, which is obtained by dividing the monthly total of the amounts pertaining to the operation of funds to non-residents prescribed in Article 21, paragraph (3) of the Act, of which accounting is settled in the special international financial transactions account at the closing time of every day in the month previous to the month to which the said day belongs, by the number of days of the month (where the amount obtained by dividing the total amount by the number of days of the month is not more than the amount specified by the Minister of Finance, the amount specified by the Minister of Finance), by the rate specified by the Minister of Finance (for the period from the day when an approved financial institution for the special international financial transactions account started accounting related to the special international financial transactions account to the last day of the month following the month to which the said day belongs, the amount instructed by the Minister of Finance by considering the state of money loan in foreign currency provided by the approved financial institution for the special international financial transactions account or other circumstances). 例文帳に追加
一 毎日(当日が休日であるときは、その前日。以下この項において同じ。)の終業時における特別国際金融取引勘定からその他の勘定への資金の振替に係る金額は、その日の属する月の前月中の毎日の終業時において特別国際金融取引勘定に経理されている金額のうち法第二十一条第三項に規定する非居住者に対する資金の運用に係るもののその月中の合計額をその月の日数で除して得た金額(当該合計額をその月の日数で除して得た金額が財務大臣の定める金額以下の場合にあつては、財務大臣が定める金額)に財務大臣の定める率を乗じて算定した金額(特別国際金融取引勘定承認金融機関が特別国際金融取引勘定に関する経理を開始した日から同日の属する月の翌月の末日までの間においては、当該特別国際金融取引勘定承認金融機関の外国通貨による金銭の貸付けの状況その他の事情を勘案して財務大臣が指示する金額)を限度とする。 - 日本法令外国語訳データベースシステム
Article 12 (1) In addition to the functions prescribed in Article 15, NEDO may, until otherwise provided for by law, perform the functions prescribed in Article 25, paragraph (1) of the Act on Temporary Measures Concerning the Structural Adjustment of the Coal Mining Industry (Act No. 156 of 1955; hereinafter referred to as the "Old Structural Adjustment Act") prior to its repeal under Article 2 of the Act on the Rearrangement of Relevant Acts Upon Completion of the Structural Adjustment of the Coal Mining Industry (Act No. 16 of 2000; hereinafter referred to as the "Rearrangement Act"), in the case where the provisions then in force are to be deemed to remain applicable pursuant to the provisions of Article 3, paragraph (1) through paragraph (3) and paragraph (5) through paragraph (7) of the Supplementary Provisions of the Rearrangement Act, or in the case where the relevant provisions of Article 25, paragraph (1) of the Old Structural Adjustment Act are to be deemed to remain effective pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act, and may perform the functions prescribed in Article 12, paragraph (1) of the Act on Temporary Measures Concerning Compensation, etc. for Coal Mine Damage (Act No. 97 of 1963; hereinafter referred to the "Old Compensation Act") prior to its repeal under Article 2 of the Rearrangement Act in the case where the relevant provisions of Article 12, paragraph (1) of the Old Compensation Act are to be deemed to remain effective pursuant to the provisions of Article 5, paragraph (1) and paragraph (3) through paragraph (5) of the Supplementary Provisions of the Rearrangement Act (hereinafter such functions shall be referred to as "transitional functions related to the coal mining industry"). 例文帳に追加
第十二条 機構は、当分の間、第十五条に規定する業務のほか、石炭鉱業の構造調整の完了等に伴う関係法律の整備等に関する法律(平成十二年法律第十六号。以下「整備法」という。)附則第三条第一項から第三項まで及び第五項から第七項までの規定によりなお従前の例によることとされる場合又は同条第四項の規定によりなおその効力を有することとされる場合における整備法第二条の規定による廃止前の石炭鉱業構造調整臨時措置法(昭和三十年法律第百五十六号。以下「旧構造調整法」という。)第二十五条第一項に規定する業務並びに整備法附則第五条第一項及び第三項から第五項までの規定によりなおその効力を有することとされる場合における整備法第二条の規定による廃止前の石炭鉱害賠償等臨時措置法(昭和三十八年法律第九十七号。以下「旧賠償法」という。)第十二条第一項に規定する業務(以下「石炭経過業務」という。)を行うことができる。 - 日本法令外国語訳データベースシステム
Article 52-4 (1) Notwithstanding the provisions of Article 52-2(1), a Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company (limited to one that has obtained a license set forth in Article 3 or Article 53(1) of the Trust Business Act) or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference Date, where the purpose of holding such voting rights is not for controlling the business activities of the Bank or Bank Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Article) shall be submitted to the Prime Minister stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加
第五十二条の四 銀行、金融商品取引業者(有価証券関連業を営む者に限る。)、信託会社(信託業法第三条又は第五十三条第一項の免許を受けたものに限る。)その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情をして内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る銀行議決権保有届出書は、第五十二条の二第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム
Article 52-4 (1) Notwithstanding the provisions of Article 52-2-11, paragraph (1), among Banks, Financial Instruments Specialists (limited to those that engage in Securities Services), trust companies (limited to those that have obtained a license set forth in Article 3 or Article 53, paragraph (1) of the Trust Business Act) and any other persons specified by Cabinet Office Ordinance, where those who have notified the Prime Minister of a Reference Date hold voting rights for a purpose other than to control the business activities of the Bank or Bank Holding Company that has issued the shares related to said voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as "Voting Rights Subject to Special Provisions" in this Article), their Written Notices of Voting Rights Held in the Bank shall be submitted to the Prime Minister stating matters that relate to the holding status of those voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by Cabinet Office Ordinance, by the 15th day of the month following the month containing said Reference Date, pursuant to the provisions of Cabinet Office Ordinance. 例文帳に追加
第五十二条の四 銀行、金融商品取引業者(有価証券関連業を営む者に限る。)、信託会社(信託業法第三条又は第五十三条第一項の免許を受けたものに限る。)その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの(議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。)に係る銀行議決権保有届出書は、第五十二条の二の十一第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。 - 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
(3) With regard to directors, the provisions of Article 357, paragraph (1) of the Companies, Act, Article 360, paragraph (1) of the same Act as applied by replacing the terms pursuant to the provisions of paragraph (3) of the same Article, and Article 361 of the same Act shall apply mutatis mutandis; and with regard to auditors, the provisions of Article 343, paragraph (1) and paragraph (2), Article 345, paragraphs (1) to (3), Article 381 (excluding paragraph (1)), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), and Articles 384 to 388 of the same Act shall apply mutatis mutandis. In this case, the term "accounting advisors" in Article 345, paragraph (1) and paragraph (2) of the same Act shall be deemed to be replaced with "auditors," the term "the directors (or, for a company with board of directors, to the board of directors)" in Article 382 of the same Act shall be deemed to be replaced with "the council," the term "Ordinance of the Ministry of Justice" in Article 384 of the same Act shall be deemed to be replaced with "ordinance of the competent ministry," the terms "company with auditors (including a stock company the articles of association of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting)" and "company with auditors" in Article 388 of the same Article shall be deemed to be replaced with "cooperative," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
3 理事については会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項及び同法第三百六十一条の規定を、監事については同法第三百四十三条第一項及び第二項、第三百四十五条第一項から第三項まで、第三百八十一条(第一項を除く。)、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項並びに第三百八十四条から第三百八十八条までの規定をそれぞれ準用する。この場合において、同法第三百四十五条第一項及び第二項中「会計参与」とあるのは「監事」と、同法第三百八十二条中「取締役(取締役会設置会社にあっては、取締役会)」とあるのは「理事会」と、同法第三百八十四条中「法務省令」とあるのは「主務省令」と、同法第三百八十八条中「監査役設置会社(監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。)」とあり、及び「監査役設置会社」とあるのは「組合」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加
22 平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者(当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。)は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書(次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。)を、その支払をした日の属する年の翌年一月三十一日までに(政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長(以下この項において「所轄税務署長」という。)の承認を受けた場合には、その支払をした日の属する月の翌月末日までに)、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム
(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加
4 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等(当該居住者が当該特定外国子会社等に係る間接保有の株式等(同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る外国法人の株式等(当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。)を含む。以下この項において同じ。)を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額(当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額)とする。 - 日本法令外国語訳データベースシステム
(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加
一 卸売業 当該各事業年度の棚卸資産(法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。)の販売に係る収入金額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。)以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム
(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加
一 卸売業 当該各事業年度の棚卸資産の販売に係る収入金額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。)の合計額のうちに関連者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。)以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額(当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。)の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム
(2) In the case where a specified foreign subsidiary company, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to the said specified foreign subsidiary company, etc. seeks the application of the provisions of Article 66-7(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91(1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of the said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7(1) of the Act for a business year following the first one of the said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7(1) of the Act for the first time after receiving the application of the provisions of Article 68-91(1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph: 例文帳に追加
2 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)又は第六十八条の九十一第一項(同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。)の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額(法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額)を控除した金額をもつて前項に規定する計算した金額とする。 - 日本法令外国語訳データベースシステム
(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in Article 66-8(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for the said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a "specified dividend of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加
3 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム
(3) With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in Article 68-92(1) of the Act (where payment was made for the said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for the said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as "specified dividends of surplus, etc." in this paragraph), excluding the said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in the said base business year, up to the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of the said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv): 例文帳に追加
3 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム
Article 30-15 The provisions of Article 828, paragraph (1) (limited to the segment pertaining to item (i)) and paragraph (2) (limited to the segment pertaining to item (i) (Claim Seeking Nullification of Acts Related to Organization of Company), Article 834 (limited to the segment pertaining to item (i)) (Defendant), Article 835, paragraph (1) (Jurisdiction of claim), Article 836, paragraphs (1) and (3) (Order to Furnish Security), Articles 837 to 839 inclusive (Compulsory Consolidation of Oral Arguments, Scope of Effect of Judgment in Favor of Claim, Effect of Judgment of Nullity or Recession), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (a)) (Commission of Registration by Judicial Decision) of the Companies Act shall apply mutatis mutandis to a claim seeking nullification of the incorporation of a Mutual Company. In this case, the term "shareholders, etc. (referring to shareholders, directors or liquidators (or, shareholders, directors, auditors or liquidators in a company with auditors, or shareholders, directors, executive officers or liquidators in a company with Committees); hereinafter the same shall apply in this Section)" in Article 828, paragraph (2), item (i) of that Act shall be deemed to be replaced with "members, directors, company auditors or liquidators (or members, directors, executive officers, or liquidators in a company with Committees)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加
第三十条の十五 会社法第八百二十八条第一項(第一号に係る部分に限る。)及び第二項(第一号に係る部分に限る。)(会社の組織に関する行為の無効の訴え)、第八百三十四条(第一号に係る部分に限る。)(被告)、第八百三十五条第一項(訴えの管轄)、第八百三十六条第一項及び第三項(担保提供命令)、第八百三十七条から第八百三十九条まで(弁論等の必要的併合、認容判決の効力が及ぶ者の範囲、無効又は取消しの判決の効力)、第八百四十六条(原告が敗訴した場合の損害賠償責任)並びに第九百三十七条第一項(第一号イに係る部分に限る。)(裁判による登記の嘱託)の規定は、相互会社の設立の無効の訴えについて準用する。この場合において、同法第八百二十八条第二項第一号中「株主等(株主、取締役又は清算人(監査役設置会社にあっては株主、取締役、監査役又は清算人、委員会設置会社にあっては株主、取締役、執行役又は清算人)をいう。以下この節において同じ。)」とあるのは「社員、取締役、監査役又は清算人(委員会設置会社にあっては社員、取締役、執行役又は清算人)」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
Article 138 With regard to any Policyholders Protection Fund as defined in Article 259, paragraph (2) of the Former Insurance Business Act in existence at the time when this Act enters into force (including a fund in the course of liquidation; referred to as "Policyholders Protection Fund" in the following Article to Article 141 inclusive of the Supplementary Provisions) that includes among its business participants (referring to the business participants prescribed in Article 260, paragraph (5), item (iv) of the Former Insurance Business Act), at the time when this Act enters into force, any Insurance Company to which the provision of paragraph (1) of the preceding Article shall apply but for which no decision has been made to provide Financial Assistance (referring to the Financial Assistance prescribed in Article 260, paragraph (5), item (v) of the Former Insurance Business Act), the provisions of Article 259 to 270 inclusive of the Former Insurance Business Act and Article 105 of the Supplementary Provisions to the Former Insurance Business Act shall remain in force even after this Act enters into force, for a period to be specified by a Cabinet Order counting from the Effective Date. In this case, the term "Article 241" in Article 268, paragraph (1), item (i) of the Former Insurance Business Act, which shall remain in force, shall be deemed to be replaced with "Article 241 of the Insurance Business Act prior to the revision by the provision of Article 22 of the Act on Revision, etc. of Related Acts for the Financial System Reform (Act No. 107 of 1998)." 例文帳に追加
第百三十八条 この法律の施行の際現に存する旧保険業法第二百五十九条第二項に規定する保険契約者保護基金(清算中のものを含む。次条から附則第百四十一条までにおいて「保険契約者保護基金」という。)であって、この法律の施行の際現にその事業参加者(旧保険業法第二百六十条第五項第四号に規定する事業参加者をいう。)の中にその資金援助(旧保険業法第二百六十条第五項第五号に規定する資金援助をいう。)を行うことを決定していない前条第一項の規定の適用を受ける保険会社があるものについては、旧保険業法第二百五十九条から第二百七十条まで及び旧保険業法附則第百五条の規定は、この法律の施行後も、施行日から起算して政令で定める期間を経過する日までの間、なおその効力を有する。この場合において、なおその効力を有するものとされる旧保険業法第二百六十八条第一項第一号中「第二百四十一条」とあるのは、「金融システム改革のための関係法律の整備等に関する法律(平成十年法律第百七号)第二十二条の規定による改正前の保険業法第二百四十一条」とする。 - 日本法令外国語訳データベースシステム
(ii) Matters related to decision of the rate pursuant to the provision of Article 11, paragraph 2, item 2 (b), decision of the amount pursuant to the provision of (d) of the same item, decision of the amount pursuant to the provision of Article 13, paragraph 2, item 3, recognition prescribed in paragraphs 1 and 3 of Article 15, receipt of documents pursuant to the provision of paragraph 2 of the same article, recognition of a change prescribed in Article 16, paragraph 1, rescission of recognition pursuant to the provision of Article 17, recognition prescribed in Article 18, paragraph 1, public notice pursuant to the provision of paragraph 2 of the same article (including the cases where it is applied mutatis mutandis pursuant to paragraph 5 of the same article), acceptance of report pursuant to the provision of paragraph 3 of the same article, rescission of recognition pursuant to the provision of paragraph 4 of the same article, guidance and advice prescribed in Article 19, recommendation prescribed in Article 20, paragraph 1, publication pursuant to the provision of paragraph 2 of the same article and order pursuant to the provision of paragraph 3 of the same article, and collection of report pursuant to the provision of Article 39 and on-site inspection pursuant to the provision of Article 40 (excluding that listed in the preceding item): Minister of the Environment, Minister of Economy, Trade and Industry, and minister who has jurisdiction over business conducted by the specified container user or specified packaging user by using the specified containers or specified packaging, or business such as the manufacture, etc. of specified containers conducted by the specified container manufacturer, etc. 例文帳に追加
二 第十一条第二項第二号ロの規定による率の決定、同号ニの規定による量の決定、第十三条第二項第三号の規定による量の決定、第十五条第一項及び第三項に規定する認定、同条第二項の規定による書類の受理、第十六条第一項に規定する変更の認定、第十七条の規定による認定の取消し、第十八条第一項に規定する認定、同条第二項(同条第五項において準用する場合を含む。)の規定による公示、同条第三項の規定による報告の受理、同条第四項の規定による認定の取消し、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表並びに同条第三項の規定による命令並びに第三十九条の規定による報告の徴収及び第四十条の規定による立入検査(前号に掲げるものを除く。)に関する事項 環境大臣、経済産業大臣及び当該特定容器利用事業者若しくは当該特定包装利用事業者が特定容器若しくは特定包装を用いて行う事業又は当該特定容器製造等事業者が行う特定容器の製造等の事業を所管する大臣 - 日本法令外国語訳データベースシステム
On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe.例文帳に追加
一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。 - 経済産業省
Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加
第六十八条の八十八 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関連者(外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資(当該他方の法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項及び第五項において「特殊の関係」という。)のあるものをいう。以下この条において同じ。)との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引(当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。)につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム
i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsections 2 to 10 of the Corporation Tax Act (excluding Article 23, Article 26(1) to (4), Article 28, Article 38 to Article 41, Article 55(3), Article 57, Article 58, Article 59, and Article 61-11 to Article 61-13 of the said Act) and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 66-4(3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of paragraph 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., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加
一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第十款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(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又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額) - 日本法令外国語訳データベースシステム
i) The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the "provisions of the laws and regulations of Japan" in this item) (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions 例文帳に追加
一 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(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又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額) - 日本法令外国語訳データベースシステム
(3) The provision of Article 791 (excluding paragraph (1), item (i) and paragraph (3)) (Keeping and Inspection, etc. of Documents, etc. Related to Absorption-Type Split or Share Exchange) of the Companies Act shall apply mutatis mutandis to a converting Mutual Company carrying out a share exchange on Entity Conversion; the provisions of Article 309, paragraph (2) (excluding all items) (Resolution of Shareholders Meetings), Article 324, paragraph (2) (excluding all items (Resolution of Class Meetings) and Part V, Chapter V, Section 2, Subsection 2, Division 1 (excluding Article 795, paragraph (4), items (i) and (ii), Article 796, paragraph (3), item (i), (b), Article 799, paragraph (1), items (i) and (ii), Article 800, Article 801, paragraphs (1) and (2), Article 801, paragraph (3), items (i) and (ii), and Article 801, paragraph (5)) (Procedures for Stock Company) of that Act shall apply mutatis mutandis to a Wholly Owning Parent Company for Share Exchange on Entity Conversion; and the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious cases), Article 870 (limited to the segment pertaining to item (iv)) (Hearing of Statements), the main clause of Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), the main clause of Article 873 (Stay of Execution of Original Sentence), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to an application under Article 798, paragraph (2) of that Act as applied mutatis mutandis pursuant to this paragraph. In this case, any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加
3 会社法第七百九十一条(第一項第一号及び第三項を除く。)(吸収分割又は株式交換に関する書面等の備置き及び閲覧等)の規定は組織変更株式交換を伴う組織変更をする相互会社について、同法第三百九条第二項(各号を除く。)(株主総会の決議)、第三百二十四条第二項(各号を除く。)(種類株主総会の決議)及び第五編第五章第二節第二款第一目(第七百九十五条第四項第一号及び第二号、第七百九十六条第三項第一号ロ、第七百九十九条第一項第一号及び第二号、第八百条並びに第八百一条第一項、第二項、第三項第一号及び第二号並びに第五項を除く。)(株式会社の手続)の規定は組織変更株式交換完全親会社について、同法第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第四号に係る部分に限る。)(陳述の聴取)、第八百七十一条本文(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条本文(原裁判の執行停止)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定はこの項において準用する同法第七百九十八条第二項の規定による申立てについて、それぞれ準用する。この場合において、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
Article 5 (1) Among living marine resources other than specified living marine resources, the governor of each prefecture may designate, etc. living marine resources by Prefectural Ordinance as living marine resources to be preserved and controlled in the area of the sea designated by Prefectural Ordinance (hereinafter referred to as "the designated area of the sea") by deciding the prefectural catch limit (meaning the maximum annual limit for gathering or catching each type of living marine resources in the designated area of the sea by persons other than those operating a designated fishery, etc. and those provided by Cabinet Order set forth in item (vi) of paragraph (2) of Article 3; hereinafter the same shall apply) (hereinafter referred to as "Class I designated living marine resources") or may designate, etc. living marine resources by Prefectural Ordinance as living marine resources to be preserved and controlled, by deciding the prefectural limit for fishing effort (meaning the maximum limit of the total annual fishing effort for the prefecture (the amount of fishing work (excluding work by persons who operate a designated fishery, etc.) carried out for gathering or catching each type of living marine resources, with this amount being expressed as a number of fishing days and by any other index provided in Prefectural Regulations for each mode of gathering or catching related to that type of living marine resources; hereinafter the same shall apply) for each type of living marine resources and for the mode of gathering or catching to which each such type is subject, and in cases where each type of living marine resources are controlled based on the prefectural fishing effort within designated areas of the sea or designated periods of time in relation to a mode of gathering or catching, this shall mean the maximum limit of the total annual fishing effort for the prefecture for each such mode of gathering or catching each type of living marine resources, etc.) (hereinafter referred to as "Class II designated living marine resources"), and when the governor designates Class I and Class II designated living marine resources, he/she shall prescribe the following matters in the Prefectural Plan: 例文帳に追加
第五条 都道府県の知事は、特定海洋生物資源でない海洋生物資源のうち、都道府県の条例で定める海域(以下「指定海域」という。)において、都道府県漁獲限度量(指定海域において、指定漁業等を営む者及び第三条第二項第六号の政令で定める者以外の者が採捕することができる海洋生物資源の種類ごとの年間の数量の最高限度をいう。以下同じ。)を決定すること等により保存及び管理を行う海洋生物資源として都道府県の条例で定める海洋生物資源(以下「第一種指定海洋生物資源」という。)又は都道府県漁獲努力限度量(指定海域において、海洋生物資源の種類ごとにその対象となる採捕の種類並びに当該採捕の種類に係る海域及び期間を定めて都道府県漁獲努力量(海洋生物資源を採捕するために行われる漁ろう作業(指定漁業等を営む者に係るものを除く。)の量であって、採捕の種類別に操業日数その他の都道府県の規則で定める指標によって示されるものをいう。以下同じ。)による管理を行う場合の海洋生物資源の種類ごとの当該採捕の種類に係る年間の都道府県漁獲努力量の合計の最高限度をいう。以下同じ。)を決定すること等により保存及び管理を行う海洋生物資源として都道府県の条例で定める海洋生物資源(以下「第二種指定海洋生物資源」という。)について、都道府県計画において、次に掲げる事項を定めるものとする。 - 日本法令外国語訳データベースシステム
By way of supporting the development of the manufacturing industry, which is Japan's fundamental industry, core manufacturing technology has contributed to the development of all areas of the national economy such as expansion of production, promotion of trade, creation of new industries, and increase in employment, and has contributed to improving the lives of the citizenry. In addition, workers engaged in operations pertaining to core manufacturing technology have played an important role in maintaining and improving the level of the technology in their capacity as supporters of such core manufacturing technology. We believe that the economic and social role of such core manufacturing technology and workers who engage in operations pertaining thereto will continue to be an important element in the foundation of the existence of the State in the future. Recently, however, due to changes in the employment structure, changes in competitive conditions resulting from factors like the progress of industrialization overseas, and other diverse and structural changes in the economy, the share of the manufacturing industry in Japan's gross domestic product has fallen, and concerns about a decline in the industry have grown, and the smooth succession of core manufacturing technology is becoming difficult. In order to deal with such a situation and to maintain the sound development of Japan's national economy through the development of the manufacturing industry, which is a fundamental to the State, that the active promotion of core manufacturing technology is indispensable, while a social tendency to respect abilities related to core manufacturing technology is enhanced. We hereby establish this Act so as to drive forward measures for the promotion of core manufacturing technology in a comprehensive and organized manner. 例文帳に追加
ものづくり基盤技術は、我が国の基幹的な産業である製造業の発展を支えることにより、生産の拡大、貿易の振興、新産業の創出、雇用の増大等国民経済のあらゆる領域にわたりその発展に寄与するとともに、国民生活の向上に貢献してきた。また、ものづくり基盤技術に係る業務に従事する労働者は、このようなものづくり基盤技術の担い手として、その水準の維持及び向上のために重要な役割を果たしてきた。我らは、このようなものづくり基盤技術及びこれに係る業務に従事する労働者の果たす経済的社会的役割が、国の存立基盤を形成する重要な要素として、今後においても変わることのないことを確信する。しかるに、近時、就業構造の変化、海外の地域における工業化の進展等による競争条件の変化その他の経済の多様かつ構造的な変化による影響を受け、国内総生産に占める製造業の割合が低下し、その衰退が懸念されるとともに、ものづくり基盤技術の継承が困難になりつつある。このような事態に対処して、我が国の国民経済が国の基幹的な産業である製造業の発展を通じて今後とも健全に発展していくためには、ものづくり基盤技術に関する能力を尊重する社会的気運を醸成しつつ、ものづくり基盤技術の積極的な振興を図ることが不可欠である。ここに、ものづくり基盤技術の振興に関する施策を総合的かつ計画的に推進するため、この法律を制定する。 - 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
Regrettably, more than 5,000 people are still missing, and one year is too long a time to wait for the adjudication of disappearance due to emergency. Therefore, the FSA's director-general in charge held very tough negotiations with the Ministry of Justice, which is responsible for matters related to the certification of the death of missing people. As a result, it has been agreed to allow the death of missing people to be certified three months after their disappearance based on a notification submitted to municipal governments through a simplified procedure. While an arrangement like that is made behind the scenes, life insurance sales women are going from mortuary to mortuary with the relatives of missing people. As I am a doctor by profession, I know well what a great mental shock it is for ordinary people to see the body of a person killed in a disaster like that, but insurance sales women are going as far as to do that. As I told you previously, Ishinomaki Shoko Shinkumi, which could not be contacted for four days after the earthquake, continued to provide loans, with employees working by candle light. In that sense, I am very grateful to various people in the financial sector, including financial institutions, life and non-life insurance companies and securities companies, for dealing with the unprecedented earthquake and tsunami disaster through private-public collaboration. However, I am not so complacent as to believe that we have done enough. 例文帳に追加
しかし、危難失踪で1年間といったら、5千人以上の方が本当に胸の痛む思いでございますが、今まだ行方不明でございまして、それで危難失踪で1年というのはちょっと長すぎますので、これは金融庁の局長が非常に頑張っていただきまして、法務省、これは生きるか死ぬかという生死は法務省ですから、法務省と大変激しい交渉をやらせていただきまして、これは3か月だったかな、3か月で簡素な市町村に対する届出によって、死亡の確認ができるというふうになりまして、そんなことを目に見えないことでございますが、いわゆる生保のセールスレディの方もご遺族と一緒にご遺体安置所なんかをどんどん回っていただいておりまして、私は医者ですから、よくああいうご遺体にお会いするという、普通慣れてない方といいますか、我々は本職が医者でございますけれども、いかに精神的ショックを受けられるかということは、私はよく分かりますので、そこまでしてセールスレディの方がやっていただいているという話をよく聞きますので、そういった意味で、私は金融の分野はまさに金融機関、いつかお話ししたと思いますが、宮城県石巻商工信用組合、4日間、連絡が付かなかったのですけれども、ろうそくをつけながら、きちっと人にお金を貸したということをやっていただいておりまして、そういう意味では私は本当に各金融機関、生損保、あるいは証券会社、あるいはそういったいろいろな各関係、金融関係の方に本当に官民一体で未曾有の震災に取り組んでいただいたということは感謝いたしておりますけれども、まだまだ、十分と、そんなに決してのぼせ上がっておりません。 - 金融庁
We, the participants representing health, social welfare and labour sectors of the ASEAN plus 3 countries at the 11th ASEAN & Japan High Level Officials Meeting on Caring Societies (hereafter referred to as the Meeting) held in Tokyo, Japan, on 3-5 December 2013, which carried the theme “Active Aging”;Remembering that this year marks the 40th year since the relations between ASEAN and the Japanese Government began, and that we have kept cordial relationships throughout this time, aiming to further enhance our cooperations and build strategic partnerships in the future;Acknowledging with appreciation the initiative of the Government of Japan to convene the ASEAN-Japan High-level Officials Meeting on Caring Societies since 2003, particularly this 11th Meeting as an effective platform of information sharing and exchange of views on the health, social welfare and labour aspects of “Active Aging”;Also, acknowledging with appreciation the active initiatives by the Government of Japan for holding the “ASEAN-Japan Seminar, The Regional Cooperation for the Aging Society” in Jakarta this November, with hopes that these efforts will continue and promote further collaborations in the future;Noting that aging is progressing worldwide, and by 2050 the population of age 60 years and over will reach 2 billion;Recognizing that ASEAN countries will experience rapid aging in years to come, and face new challenges such as maintaining health, responding to welfare and social security needs, prevention of isolation and poverty of the elderly that require urgent attention;Considering that the current situation of aging in the health, labour and welfare sector and the promotion of measures related to aging in ASEAN countries vary, and that cultural and social backgrounds differ between ASEAN member states and Japan, therefore the current issues that are faced by each country may not be the same;Also, noting the results of the discussions made by the “Study Group for Japan’s International Contributions to Active Aging.”例文帳に追加
「Active Aging1」をテーマに2013年12月3日から5日まで東京において開催された第11回ASEAN・日本社会保障ハイレベル会合で、ASEAN+3各国の保健、社会福祉及び労働分野の参加者は、今年がASEAN日本友好40周年であり、我が国とASEAN各国の間でこれまでの友好的な関係を想起し、今後のさらなる協力関係の強化と戦略的なパートナーシップを目指し、ASEAN・日本社会保障ハイレベル会合を2003年より開催している日本政府のイニシアティブに感謝するとともに、第11回会合は、保健、社会福祉及び労働分野におけるActive Agingに関する情報共有と意見交換のための有効な場であることを認識し、また、本年11月に日本政府がジャカルタにおいてASEAN地域における高齢化に係る国際貢献に関する講演会(ASEAN-Japan Seminar, The Regional Cooperation for the Aging Society)が行われたことを評価しつつ、地域協力に関する努力の継続とさらなる連携の促進を期待し、世界の高齢化は急速に進行しており、2050年には60歳以上の人口が20億人に達することを留意し、ASEAN諸国においては今後急速に高齢化が進み、高齢者の健康保持や、福祉及び社会保障ニーズへの対応、高齢者の孤立・貧困防止などの対策が急務であることを認識し、保健・福祉・労働分野における高齢化の現状及び対策の推進に際して、ASEAN諸国は多様であり、また、ASEAN諸国と日本では置かれている状況や文化・社会的背景が異なること、それゆえ現在直面している課題が異なることを考慮し、さらに、「国際的なActive Ageingにおける日本の貢献に関する検討会」での議論成果に留意する。 - 厚生労働省
(3) In cases prescribed by the provisions of the preceding two paragraphs, where there are expenses pertaining to the Incorporation-Type Merger, the portion of said expenses related to the Incorporation-Type Merger shall also be included as a consideration of the Incorporation-Type Merger. In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iv) the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger. 例文帳に追加
3 前二項に規定する場合において、新設合併に係る費用があるときは、当該費用のうち 新設合併対価として考慮すべきものをも新設合併対価として考慮するものとする。新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資金、加入金、資本剰余 金、法定準備金及び利益剰余金についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。一設立時出資金額新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の 合計額 二設立時加入金額新設合併の直前の各新設合併消滅会員商品取引所の加入金の額の 合計額 三設立時資本剰余金額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 金の額の合計額 四設立時法定準備金額新設合併の直前の各新設合併消滅会員商品取引所の法定準備 金の額の合計額 五設立時利益剰余金額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 金の額の合計額 - 経済産業省
The following acts do not constitute infringement of the exclusive right of the proprietor of a patent: 1) the use of the patented invention on board of ships of other states (within the hull, machinery, rigging, radio-navigation equipment or other equipment) if such ships are temporarily or accidentally in the waters of the Republic of Estonia and the invention is used solely for the purposes of the ship; 2) the use of the patented invention within the construction or auxiliary equipment of aircraft or land vehicles of other countries, or in the operation of the vehicles or equipment if such vehicles are temporarily or accidentally in the Republic of Estonia; 3) the use of the patented invention in testing related to the invention itself; 4) the single preparation of a medicinal product containing the patented invention on the basis of a prescription in a pharmacy and the use of such medicinal product; (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764) 5) the private non-commercial use of the patented invention if such use does not harm the interests of the proprietor of the patent; (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764) 6) the use, distribution, sale or offer for sale in the Republic of Estonia of the patented invention by the proprietor of the patent or with the proprietor’s consent; 7) the propagation or multiplication of biological material placed on the market by the proprietor of the patent or with the proprietor’s consent, where the multiplication or propagation necessarily results from the application for which the biological material was marketed, provided that the biological material obtained is not subsequently used for other propagation or multiplication. (27.10.1999 entered into force 01.01.2000 - RT I 1999, 84, 764) 例文帳に追加
次に掲げる行為は,特許所有者の排他権に対する侵害を構成しない。 1) エストニア共和国の領水に他国の船舶が一時的又は偶発的に入った場合で,かつ,発明の実施が専らその船舶の必要のためである場合に,その船舶内で(船体,機械,装具,無線航海装置その他の装置において)その特許発明を実施すること 2) エストニア共和国に他国の航空機又は車両が一時的に又は偶発的に入った場合に,その航空機又は車両の構造若しくは付属装置又は当該の輸送手段若しくはその装置の操作に関して特許発明を実施すること 3) 発明特許をその発明自体に関する試験のために実施すること 4) 特許発明を含む医薬品を処方箋に従って薬局で個別に調合すること及び当該医薬品を使用すること (1999年10月27日。2000年1月1日施行-RT I 1999, 84, 764) 5) 特許発明を私的に非営業的に実施すること。ただし,当該実施が特許所有者の利益を害さないことを条件とする。 (1999年10月27日。2000年1月1日施行-RT I 1999, 84, 764) 6) エストニア共和国における発明特許の使用,頒布,販売又は販売の申出であって,特許所有者により又は特許所有者の承諾を得て行われるもの 7) 特許所有者により又は特許所有者の承諾を得て市場に出された生物材料に係る繁殖又は増殖であって,当該繁殖又は増殖が,当該生物材料をその販売目的とされた用途で利用した結果必然的に生じるものである場合。ただし,取得された生物材料がその後,他の繁殖又は増殖のために使用されないことを条件とする。 (1999年10月27日。2000年1月1日施行-RT I 1999, 84, 764) - 特許庁
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