| 例文 |
same amountの部分一致の例文一覧と使い方
該当件数 : 3843件
To provide a power saving drive device and method for apparatus with the same load pattern, capable of minimizing loss amount in consideration of loss characteristics of all components without acquiring data of the loss characteristics by previously experimenting an output voltage of a DC-DC converter, electrical characteristics of a wiring, presence/absence of electromagnetic noise removal element, and loss characteristics and temperature changes for each motor.例文帳に追加
DC−DCコンバータの出力電圧、配線の電気的特性、電磁ノイズ除去用素子の有無、モータごとの損失特性及び温度変化、等を予め実験して損失特性のデータを取得することなく、すべての構成要素の損失特性を考慮して損失量を最小化することができる同一負荷パターンを有する装置の省電力駆動装置及び方法を提供する。 - 特許庁
(2) The Minister of Land, Infrastructure, Transport and Tourism shall, in carrying out construction or improvement of waterways and basins, protective facilities for harbors or mooring facilities in a Major Port pursuant to the provisions of Article 8 paragraph (4) of the Enterprise Rationalization Promotion Act, consult with the Minister of Economy, Trade and Industry when the amount of the contribution set forth in the same paragraph exceeds one half of the total cost of the said work. 例文帳に追加
2 国土交通大臣は、重要港湾において企業合理化促進法第八条第四項の規定により水域施設、外郭施設又は係留施設の建設又は改良の工事を施行しようとする場合において、同項の規定による負担金の額がその工事に要する費用の額の十分の五をこえることとなるときは、経済産業大臣に協議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
(2) In association with claims of a Member, etc. which were acquired as a result of the default of liabilities arising from Transactions on a Commodity Market, the Member, etc. shall have the right to receive payment with regard to the guarantee funds or clearing margin prescribed in paragraph (1) of the preceding Article pursuant to the provisions of the same paragraph, and if the amount is still insufficient, receive payment in preference over other creditors with regard to the special deposit for default for said Commodity Market deposited by the Member, etc. who is the counterparty of said transactions. 例文帳に追加
2 会員等は、商品市場における取引に基づく債務の不履行による債権に関し、前条第一項の規定により同項に規定する信認金及び取引証拠金について弁済を受け、なお不足があるときは、当該取引の相手方たる会員等の当該商品市場についての特別担保金について、他の債権者に先立つて弁済を受ける権利を有する。 - 日本法令外国語訳データベースシステム
c) The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant business year of the said domestic corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where the said domestic corporation receives the application of the provisions of paragraph (3) of the said Article, by the multiple number prescribed in the said paragraph 例文帳に追加
ハ 当該内国法人の当該事業年度に係る国外支配株主等の資本持分(法第六十六条の五第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。)に、三(当該内国法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。)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
(ii) When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of a foreign corporation and any other corporation are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the said other corporation. 例文帳に追加
二 外国法人と他の法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該他の法人 - 日本法令外国語訳データベースシステム
(ii) When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of two domestic corporations are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the relationship between the said two domestic corporations. 例文帳に追加
二 二の内国法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該二の内国法人の関係 - 日本法令外国語訳データベースシステム
Article 5 The provision of Article 16 shall apply mutatis mutandis to the payment of the increased amount of the labor insurance premiums accompanying the modification in the case where the business set forth in Article 12, paragraph (1), item (ii) or (iii) comes to fall under the category of the business set forth in item (i) of the same paragraph and thereby the general insurance premium rate pertaining to such business is modified, and the requirements specified by the Ordinance of the Ministry of Health, Labour and Welfare are met. 例文帳に追加
第五条 第十六条の規定は、第十二条第一項第二号又は第三号の事業が同項第一号の事業に該当するに至つたため当該事業に係る一般保険料率が変更した場合において厚生労働省令で定める要件に該当するときにおける当該変更に伴う労働保険料の増加額の納付について準用する。 - 日本法令外国語訳データベースシステム
(j) when conducting a prepaid transaction pertaining to Specified Continuous Service Offers (a transaction pertaining to Specified Continuous Service Offers where the Service Provider or the seller receives an amount of money exceeding 50,000 yen from the counterparty prior to the Specified Continuous Service Offers; hereinafter the same shall apply), a statement of whether or not a preservative measure is taken for the advance received pertaining to the prepaid transaction, and if a preservative measure is taken, the details of the measure; and 例文帳に追加
ヌ 特定継続的役務提供に係る前払取引(特定継続的役務提供に先立つてその相手方から五万円を超える金銭を受領する特定継続的役務提供に係る取引をいう。以下同じ。)を行うときは、当該前払取引に係る前受金について保全措置を講じているか否か及び、保全措置を講じている場合には、その内容 - 日本法令外国語訳データベースシステム
(2) Payment, etc. specified by Cabinet Order as prescribed in Article 16-2 of the Act shall be payment, etc. made based on a sales contract (limited to that for which both payment pertaining to the payment, etc. and the receipt thereof are conducted in Japan; hereinafter the same shall apply in this paragraph) or other payment, etc. specified by the Minister of Finance or the Minister of Economy, Trade and Industry, of which the amount is not more than that equivalent to one hundred thousand yen. 例文帳に追加
2 法第十六条の二に規定する政令で定める支払等は、売買契約に基づいてされる支払等(当該支払等に係る支払及びその支払の受領のいずれもが本邦においてされるものに限る。以下この項において同じ。)その他財務大臣又は経済産業大臣が定める支払等であつて、その額が十万円に相当する額以下であるものとする。 - 日本法令外国語訳データベースシステム
In the one dimensional multi-stage like this, according to a primary function where the torque is the same, and the number of revolutions and the amount of power generation is Nth stage-times number of stages, and also a generator, whose efficiency is Nth stage-times is provided by an engine similarly following the primary function.例文帳に追加
本発明の解決手段は電磁気力である四次元モータを三次元方向多連多段、一次元方向において詳しくは、回転子と出力軸回転子と固定子による三重モータを基礎モータとすることによる一次元方向多段に於いて、トルクは同じで回転数と発電量はN段数倍という一次関数に従い、同じく一次関数に従うエンジンにより効率N段数倍の発電機を具現したのである。 - 特許庁
To provide a desulfurization agent molding removing sulfur compound from gaseous hydrocarbon compound, which can control the outflow of a slight amount of sulfur compound for a long time with the same filling mass, its desulfurization method, and a method of effectively producing hydrogen from the gaseous hydrocarbon compound desulfurized by the desulfurization agent molding, and further a fuel cell system using the hydrogen.例文帳に追加
同一の充填質量で長時間にわたり微量の硫黄化合物の流出を抑制できる、ガス状炭化水素化合物中の硫黄化合物を除去する脱硫剤成形体及び脱硫方法、並びにその脱硫剤成形体を用いて脱硫処理したガス状炭化水素化合物から、水素を効果的に製造する方法、更にその水素を用いる燃料電池システムを提供する。 - 特許庁
To provide a wound cover material capable of absorbing a considerable amount of effusion bleeding from the surface of a wound, capable of transferring moisture contained in the effusion to the outer surface of the wound cover material through a wound cover material within a desired speed range to evaporate the same to the outside to extend the effective life of the cover material and having healing acceleration action of a wound surface.例文帳に追加
創傷面から滲み出るかなりの量の滲出液を吸収することができ、且つ滲出液中に含まれる水分を所望な速度内で創傷被覆材を通して被覆材の外部表面に移して、この水分を外部に蒸発させることによって被覆材の有効寿命を延長することが出来ると同時に、創面の治癒促進作用を有する創傷被覆材の提供。 - 特許庁
This invention provides the drive method for a solid-state image pickup element that controls a stored charge amount of a photoelectric conversion element by changing its charge storage time, where read timing of the signal charge from the photoelectric conversion element and charge transfer pulse generating timing to transfer the read signal charge control the charge storage time without changing the charge transfer pulse generating timing within one horizontal period at the same time.例文帳に追加
光電変換素子の蓄積電荷量をその電荷蓄積時間を変化させて制御する固体撮像素子の駆動方法であって、光電変換素子からの信号電荷の読み出しタイミング及び読み出した信号電荷を転送するための電荷転送パルス発生タイミングを、同時に1水平期間内で該電荷転送パルス発生タイミングを崩さずに変化させて電荷蓄積時間を制御する。 - 特許庁
(2) In association with claims of a Member, etc. which were acquired as a result of the default of liabilities arising from Transactions on a Commodity Market, the Member, etc. shall have the right to receive payment with regard to the guarantee funds or clearing margin prescribed in paragraph 1 of the preceding Article pursuant to the provisions of the same paragraph, and if the amount is still insufficient, receive payment in preference over other creditors with regard to the special deposit for default for said Commodity Market deposited by the Member, etc. who is the counterparty of said transactions. 例文帳に追加
2 会員等は、商品市場における取引に基づく債務の不履行による債権に関し、前条第一項の規定により同項に規定する信認金及び取引証拠金について弁済を受け、なお不足があるときは、当該取引の相手方たる会員等の当該商品市場についての特別担保金について、他の債権者に先立つて弁済を受ける権利を有する。 - 経済産業省
(b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); 例文帳に追加
ロ吸収合併対価時価(吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。)の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 - 経済産業省
(e) a Clearing Intermediary who accepted a deposit of clearing intermediation margins from a customer who consigned the Clearing Intermediary based on the provisions of Article 179, paragraph 4 of the Act and deposited said customer margins with Members, etc. based on the provisions of paragraph 2 of the same Article: cash and Securities equivalent to said customer margins (limited to within the scope of the amount of said clearing intermediation margins deposited with said Clearing Intermediary); 例文帳に追加
ホ法第百七十九条第四項の規定に基づき清算取次者に対する委託者から清算取次 証拠金の預託を受け、同条第二項の規定に基づき会員等に委託証拠金を預託した 清算取次者当該委託証拠金(当該清算取次者が預託を受けた当該清算取次証拠金 の額の範囲内に限る。)に相当する金銭及び有価証券 - 経済産業省
(3) In a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article (except for a case when a portion of an insurance premium of said fiscal year which is imposed upon a Primary Insured Person pertaining to said notification is collected by the method of special collection pursuant to the provisions of the preceding paragraph) or when a notification is issued pursuant to the provisions of paragraph (4) to paragraph (6) of the same Article, a Municipality, when an Old Age, etc., Pension Benefit pertaining to said notification is paid to the Primary Insured Person pertaining to said notification during the period from the first day until September 30 of the following fiscal year, shall collect the prospective amount of an insurance premium that is divided by the number of payments (in a case when there are special reasons to determine said amount is inappropriate, it shall be the amount specified by a Municipality by taking into consideration the status of income and other circumstances) for the amount of said insurance premium pertaining to said payments by the method of special collection, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加
3 市町村は、前条第二項若しくは第三項の規定による通知が行われた場合(前項の規定により当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を特別徴収の方法によって徴収する場合を除く。)又は同条第四項から第六項までの規定による通知が行われた場合において、当該通知に係る第一号被保険者について、翌年度の初日から九月三十日までの間において当該通知に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、支払回数割保険料額の見込額(当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。)を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム
Article 100-4 The matters specified by an ordinance of the competent ministry as prescribed in Article 10-2, item (i) of the Order shall be the amounts or the upper limits of the considerations to be paid by a customer with regard to a Brokerage Contract, whether they are known as fees, remunerations, expenses or by any other name (excluding values pertaining to receipt or delivery, the amount of the consideration for the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, and the amount of Clearing Margin, etc. [which means the Clearing Margin, etc. prescribed in Article 217, paragraph (1), item (i) of the Act; the same shall apply hereinafter]; referred to as "Fees, etc." in this Article and Article 100-6), by type of consideration, or the outline of their calculation method (including the percentage to the Amount of Transactions [which means the Amount of Transactions prescribed in Article 10-2, item (iii) of the Order] based on said Brokerage Contract), and the sum of such amounts, or the upper limit thereof or the outline of their calculation method; provided, however, that, in cases where it is not possible to indicate these, said matters shall be a statement to that effect and the reason therefor. 例文帳に追加
第百条の四 令第十条の二第一号に規定する主務省令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価(受渡しに係る価額、法第二条第八項第四号に規定する取引の対価の額及び取引証拠金等(法第二百十七条第一項第一号に規定する取引証拠金等をいう。以下同じ。)の額を除く。この条及び第百条の六において「手数料等」という。)の種類ごとの金額若しくはその上限額又はこれらの計算方法(当該受託契約に基づく取引の額(令第十条の二第三号に規定する取引の額をいう。)に対する割合を含む。)の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあっては、その旨及びその理由とする。 - 日本法令外国語訳データベースシステム
Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount. 例文帳に追加
第百七十一条 第百六十九条(課税標準)に規定する非居住者が第百六十一条第八号ハ(居住者として行つた勤務に基因する退職手当等)の規定に該当する退職手当等(第三十条第一項(退職所得)に規定する退職手当等をいう。以下この節において同じ。)の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職(その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職)を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条(税率)の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム
Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, 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 subsidiary company, etc. 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 subsidiary company, etc. (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 subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(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 subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(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
第六十六条の七 前条第一項各号に掲げる内国法人が同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子会社等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子会社等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七第一項(内国法人における特定外国子会社等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子会社等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九十一第一項(連結法人における特定外国子会社等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子会社等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 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 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, 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 subsidiary company, etc. 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 subsidiary company, etc. (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 subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(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 subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(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
第六十八条の九十一 前条第一項各号に掲げる連結法人が同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子会社等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子会社等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九十一第一項(連結法人における特定外国子会社等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子会社等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七第一項(内国法人における特定外国子会社等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子会社等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
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
Article 2 (1) A Bank, etc. (meaning a Bank, etc. as defined by Article 4(5) of the Banking Act after the revision by Article 1 (hereinafter referred to as the "New Banking Act"); hereinafter the same shall apply in this Article) which, at the time when this Act comes into effect, holds shares (limited to voting shares) or equity (hereinafter shares or equity are collectively referred to as "Shares, etc.") of which the number or amount exceeds fifty hundredths of the total number of the issued shares (limited to voting shares) or the total amount of contribution (hereinafter the total number of issued shares and the total amount of contribution are collectively referred to as "Issued Shares, etc.") of a company falling under any of the categories listed in Article 16-4(1)(ii) of the New Banking Act (including the cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by Article 2 (hereinafter referred to as the "New Long-Term Credit Bank Act") or Article 11 of the Foreign Exchange Bank Act after the revision by Article 3 (hereinafter referred to as the "New Foreign Exchange Bank Act"); the same shall apply in the following paragraph) shall notify to that effect to the Minister of Finance within three months from the day when the Act comes into effect (hereinafter referred to as the "Effective Date"). 例文帳に追加
第二条 この法律の施行の際現に一の銀行等(第一条の規定による改正後の銀行法(以下「新銀行法」という。)第四条第五項に規定する銀行等をいう。以下この条において同じ。)が新銀行法第十六条の四第一項第二号(第二条の規定による改正後の長期信用銀行法(以下「新長期信用銀行法」という。)第十七条又は第三条の規定による改正後の外国為替銀行法(以下「新外国為替銀行法」という。)第十一条において準用する場合を含む。次項において同じ。)に掲げる会社の発行済株式(議決権のあるものに限る。)の総数又は出資の総額(以下「発行済株式等」という。)の百分の五十を超える数又は額の株式(議決権のあるものに限る。)又は持分(以下「株式等」という。)を所有しているものは、当該銀行等は、この法律の施行の日(以下「施行日」という。)から起算して三月以内にその旨を大蔵大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム
a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加
イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が居住者により所有されている場合 当該居住者の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム
a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加
イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が内国法人により所有されている場合 当該内国法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム
a) Where a consolidated corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said consolidated corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation holds the issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them 例文帳に追加
イ 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が連結法人により所有されている場合 当該連結法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合) - 日本法令外国語訳データベースシステム
Article 1 This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph (2) of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph (3) of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph (5) of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph (2), the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph (3) (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)"), the provisions revising Article 161, item (i), the provisions revising Article 164 (limited to the part which adds one item after item (ii) of the same Article), and the provisions revising Article 166, item (i) and item (ii) (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)") shall come into force as from April 1, 1991. 例文帳に追加
第一条 この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定(同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。)、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定(「弁済契約において定める額」を「契約弁済額」に改める部分に限る。)、第百四十六条の改正規定(「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。)、第百六十一条第一号の改正規定、第百六十四条の改正規定(同条第二号の次に一号を加える部分に限る。)及び第百六十六条第一号及び第二号の改正規定(「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。)は、平成三年四月一日から施行する。 - 日本法令外国語訳データベースシステム
This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph 2 of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph 3 of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph 5 of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph 2, the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph 3 (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3"), the provisions revising Article 161, item 1, the provisions revising Article 164 (limited to the part which adds one item after item 2 of the same Article), and the provisions revising Article 166, item 1 and item 2 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3") shall come into force as from April 1, 1991. 例文帳に追加
この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定(同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。)、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定(「弁済契約において定める額」を「契約弁済額」に改める部分に限る。)、第百四十六条の改正規定(「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。)、第百六十一条第一号の改正規定、第百六十四条の改正規定(同条第二号の次に一号を加える部分に限る。)及び第百六十六条第一号及び第二号の改正規定(「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。)は、平成三年四月一日から施行する。 - 経済産業省
Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加
第四十条の十 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム
(iv) That part of the amount of the costs meeting the requirements for expected costs of the transfer, etc. of insurance contracts (referring to the Transfer, etc., of Insurance Contracts set forth in Article 260, paragraph (1); hereinafter the same shall apply in this item) or succession of insurance contracts (referring to the succession of insurance contracts set forth in Article 260, paragraph (7); hereinafter the same shall apply in this item) pertaining to the Bankrupt Insurance Company to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance which the Corporation finds necessary for the smooth implementation of the Transfer, etc., of Insurance Contracts or succession of insurance contracts pertaining to the Financial Assistance in the Special Provision Period. 例文帳に追加
四 当該破綻保険会社に係る保険契約の移転等(第二百六十条第一項に規定する保険契約の移転等をいう。以下この号において同じ。)又は保険契約の承継(同条第七項に規定する保険契約の承継をいう。以下この号において同じ。)に要すると見込まれる費用として内閣府令・財務省令で定めるものに該当する費用の額のうち、当該特例期間資金援助に係る保険契約の移転等又は保険契約の承継の円滑な実施のために必要であると機構が認めた額 - 日本法令外国語訳データベースシステム
(2) A person who intends to obtain the registration as a professional engineer pursuant to the provision of Article 32 (1), a person who intends to obtain the registration as an associate professional engineer pursuant to the provision of the same Article (2), or a person who intends to make his/her certificate of registration, or a person who intends to obtain the reissue of his/her certificate of registration pursuant to the provision of Article 35 (2) shall, as provided by Cabinet Order, pay the registration fee, in the amount specified by Cabinet Order in consideration of the actual cost to the State (or to the designated registration agency, in the case where the designated registration agency prescribed in the next Article (1) conducts the registration works prescribed in the same paragraph). 例文帳に追加
2 第三十二条第一項の規定により技術士の登録を受けようとする者、同条第二項の規定により技術士補の登録を受けようとする者、第三十五条第二項の規定により登録証の訂正を受けようとする者及び登録証の再交付を受けようとする者は、政令で定めるところにより、実費を勘案して政令で定める額の登録手数料を国(次条第一項に規定する指定登録機関が同項に規定する登録事務を行う場合にあつては、指定登録機関)に、それぞれ納付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
(5) For the purpose of applying the provisions of Article 272-11, paragraph (2) and Article 272-26 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "to be specified by a Cabinet Office Ordinance as related to the Small Amount and Short Term Insurance Business" in the same paragraph shall be deemed to be deleted, the term "Article 272-4, paragraph (1), items (i) to (iv) inclusive" in Article 272-26, paragraph (1), item (i) of the New Insurance Business Act shall be deemed to be replaced with "Article 272-4, paragraph (1), items (ii) to (iv) inclusive as applied with relevant changes in interpretation pursuant to the provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc. (Act No. 38 of 2005)" and the term "director, executive officer, accounting advisor or company auditor" in paragraph (2) of the same Article shall be deemed to be replaced with "officer." 例文帳に追加
5 特定少額短期保険業者に対する新保険業法第二百七十二条の十一第二項及び第二百七十二条の二十六の規定の適用については、同項中「少額短期保険業に関連する業務として内閣府令で定める業務で、当該少額短期保険業者が」とあるのは「当該少額短期保険業者が」と、新保険業法第二百七十二条の二十六第一項第一号中「第二百七十二条の四第一項第一号から第四号まで」とあるのは「保険業法等の一部を改正する法律(平成十七年法律第三十八号)附則第十五条第二項の規定により読み替えて適用する第二百七十二条の四第一項第二号から第四号まで」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」とする。 - 日本法令外国語訳データベースシステム
(2) The amount of damages to be paid under the preceding paragraph shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. referred to in the preceding paragraph and the Tender Offer Price (meaning the price for Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification, or, if the price for Purchase, etc. is changed by public notice or public announcement under Article 27-6(2) or (3), the price after the change; hereinafter the same shall apply in this Section), by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the preceding paragraph (excluding those which the person cannot make Sales, etc. of as a result of the Method of Proportional Distribution; the same shall apply in paragraph (2) of the following Article and Article 27-20(2)). 例文帳に追加
2 前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格(これに相当する利益の供与を含み、当該価格が均一でないときは、その最も有利な価格とする。)から公開買付価格(公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。)を控除した金額に前項の規定による請求権者の応募株券等(あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。)の数を乗じた額とする。 - 日本法令外国語訳データベースシステム
Article 172-2 (1) When an Issuer has submitted an Annual Securities Reports, etc. containing a misstatement on important matters (which means the Annual Securities Report and documents attached thereto prescribed in Article 24(1) or (3) (including the cases where they are applied mutatis mutandis pursuant to Article 24(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and pursuant to Article 27) and Article 24(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27), or Amendments prescribed in Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-2(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)), the Prime Minister shall, in accordance with the procedures prescribed in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount listed in item (i) (when the amount listed in item (ii) exceeds the amount listed in item (i), the amount listed in item (ii)); provided, however, that in cases where the period of a business year of an Issuer (if said Issuer is an Issuer of the Regulated Securities prescribed in Article 24(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27), the Specified Period pertaining to the Regulated Securities set forth in Article 24(1) as applied mutatis mutandis pursuant to Article 24(5); hereinafter the same shall apply in this paragraph and Article 185-7(19)) is not one year, the Prime Minister shall order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by the following: dividing the number of months of said business year by 12, and then multiplying such number by the above amount: 例文帳に追加
第百七十二条の二 発行者が、重要な事項につき虚偽の記載がある有価証券報告書等(第二十四条第一項若しくは第三項(これらの規定を同条第五項(第二十七条において準用する場合を含む。)及び第二十七条において準用する場合を含む。)及び第二十四条第六項(第二十七条において準用する場合を含む。)の規定による有価証券報告書及びその添付書類又は第二十四条の二第一項(第二十七条において準用する場合を含む。)において準用する第七条、第九条第一項若しくは第十条第一項の規定による訂正報告書をいう。第百七十八条第五項並びに第百八十五条の七第二項及び第三項において同じ。)を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、第一号に掲げる額(第二号に掲げる額が第一号に掲げる額を超えるときは、第二号に掲げる額)に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、発行者の事業年度(当該発行者が第二十四条第一項(第二十七条において準用する場合を含む。)に規定する特定有価証券の発行者である場合には、当該特定有価証券に係る第二十四条第五項において準用する同条第一項に規定する特定期間。以下この項及び第百八十五条の七第十九項において同じ。)が一年である場合以外の場合においては、当該額に当該事業年度の月数を十二で除して得た数を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。 - 日本法令外国語訳データベースシステム
(2) An "Excessive Loan Contract for an Individual Customer" as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as "Home Loan Contracts, etc.") and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests). 例文帳に追加
2 前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約(住宅資金貸付契約その他の内閣府令で定める契約(以下「住宅資金貸付契約等」という。)及び極度方式貸付けに係る契約を除く。)で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額(住宅資金貸付契約等に係る貸付けの残高を除く。)が当該個人顧客に係る基準額(その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。)を超えることとなるもの(当該個人顧客の利益の保護に支障を生ずることがない契約として内閣府令で定めるものを除く。)をいう。 - 日本法令外国語訳データベースシステム
(10) The percentage specified by a Cabinet Order prescribed in Article 66-5(3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up. 例文帳に追加
10 法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人(以下この項において「適用法人」という。)の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額(当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額)の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム
(10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up. 例文帳に追加
10 法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人(以下この項において「適用法人」という。)の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額(当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額)の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム
Article 14-2 (1) The amount of the Class III special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the basic daily benefit amount set forth in Article 34, paragraph (1), item (iii), which applies mutatis mutandis to the insured person of Class III special enrollment pursuant to Article 36, paragraph (1), item (ii) of the Industrial Accident Insurance Act and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those in which the persons listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act are engaged and which are operated within the jurisdiction where this Act is effective, the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate"). 例文帳に追加
第十四条の二 第三種特別加入保険料の額は、第三種特別加入者について労災保険法第三十六条第一項第二号において準用する労災保険法第三十四条第一項第三号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第六号又は第七号に掲げる者が従事している事業と同種又は類似のこの法律の施行地内で行われている事業についての業務災害及び通勤災害に係る災害率、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率(以下「第三種特別加入保険料率」という。)を乗じて得た額とする。 - 日本法令外国語訳データベースシステム
This uninterruptible power supply unit detects a consumption current from a storage battery, such as an inverter, which are operating at floating charge, by an ECU (control unit) and a consumption current detector, and controls the amount of charge and discharge to a storage battery at zero by charging it with the same current as the detected values, thereby significantly extending the life of a battery.例文帳に追加
上記課題を解決するために、本発明の無停電電源装置はECU(制御ユニット)と消費電流検出手段により浮動充電時に動作しているインバ−タ等の蓄電池からの消費電流を検出し、これらの値と同じ電流を充電することにより蓄電池に対する充放電量をゼロとなるような充電制御を行うことを特徴とするものであり、これにより電池寿命を飛躍的に向上させることができる。 - 特許庁
To provide a fuel activator which, when mixed into fuel, stably improves the output of an internal combustion engine, a burner, etc., improving fuel consumption and highly saving energy, can decrease environmental pollutants contained in an exhaust gas, and decreases the amount of carbon deposited or generated on a burner, etc., thus keeping the inside of a burner, etc., clean; and a fuel activation method using the same.例文帳に追加
本発明は、燃料に混合することで安定して内燃機関や燃焼器等の出力を向上させるとともに燃費を向上させ省エネルギー性に優れ、また排気ガス中の環境汚染物質を削減することができ、さらに燃焼器等に付着したり生成するカーボン量を減少させて燃焼器等の内部を清浄にすることができる燃料活性剤及びそれを用いた燃料活性方法を提供することを目的とする。 - 特許庁
The method performs a trajectory estimation and a matching operation only with respect to a feature region pixel of a previous frame of the low definition video, without performing the same with respect to all pixels of the previous frame, thereby reducing an amount of computation to improve efficiency of using a memory, producing the high definition video in real time, and producing a more precise high definition video with respect to the feature region.例文帳に追加
本発明の実施形態によれば、低解像度ビデオの前フレームのすべての画素に対して画素追跡および整合を実行せずに、前フレームの特徴領域画素に対してのみ画素追跡および整合を実行することにより、計算量を減らすことができてメモリ使用の効率を向上させることができ、高解像度ビデオのリアルタイム生成が可能であり、また、特徴領域に対してはより精密な高解像度映像を生成することができる。 - 特許庁
Article 30-8 (1) When all payments of contribution for the total amount of funds have been completed and the number of persons who submitted to the incorporators the document set forth in paragraph (2) of the preceding Article has reached the number set forth in paragraph (1), item (iv) of the same Article (referred to as "The Completion of Payments, etc." in the following paragraph), the incorporators shall, without delay, convene a meeting of prospective members of the Mutual Company (hereinafter referred to as "Organizational Meeting" in this Section). 例文帳に追加
第三十条の八 発起人は、基金の総額についてその拠出に係る払込みが終了し、かつ、前条第二項の書面を発起人に交付した者の数が同条第一項第四号に掲げる数に達したとき(次項において「払込等完了時」という。)は、遅滞なく、相互会社の社員になろうとする者の総会(以下この節において「創立総会」という。)を招集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
(iv) Acquisition at any time within two years after the establishment of the Mutual Company (limited to the cases where it was incorporated pursuant to the provisions of Subsection 2; hereinafter the same shall apply in this item) of any asset that has existed since before its establishment and is to be used constantly for carrying on its business; provided, however, that this shall not apply to the cases where the ratio of the amount listed in (a) to that listed in (b) does not exceed one fifth (or any smaller proportion prescribed by the articles of incorporation): 例文帳に追加
四 当該相互会社(第二款の規定により設立したものに限る。以下この号において同じ。)の成立後二年以内におけるその成立前から存在する財産であってその事業のために継続して使用するものの取得。ただし、イに掲げる額のロに掲げる額に対する割合が五分の一(これを下回る割合を当該相互会社の定款で定めた場合にあっては、その割合)を超えない場合を除く。 - 日本法令外国語訳データベースシステム
Article 13 (1) Pursuant to the provision of the ordinance of the competent ministry, specified packaging users shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conforms to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified packaging used in the business (excluding specified packaging pertaining to recognition set forth in Article 18, paragraph and specified packaging pertaining to goods exported from Japan; hereinafter the same shall apply in this article) belong. 例文帳に追加
第十三条 特定包装利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定包装(第十八条第一項の認定に係る特定包装及び本邦から輸出される商品に係る特定包装を除く。以下この条において同じ。)が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化を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
Our policy for this year is to maintain insurance premiums at the same level. I have stated, especially to representatives of small- and medium-sized financial institutions, that if there are any shortcomings such as raising concerns about these institutions' creditworthiness among depositors, we may, for example, consider changing (raising) the "pay-off" ceiling amount at 10 million yen, in the sense that it would enhance their creditworthiness relative to megabanks and Japan Post. 例文帳に追加
今年は、とりあえず同じあれ(水準)でやる方針ですが、私が、特に中小の金融機関の代表者の方に申し上げているのは、「もし、預金者の立場から信用力の面で不安を持たれるというデメリットとかがあるのであれば、メガバンクに対抗する信用力、また郵政に対する信用力を強めるという意味で、例えば、1,000万円の(ペイオフ)限度額を変更することも検討して良いですよ」と申し上げたのですね。 - 金融庁
Article 34-60 (1) When a person who has received a demand pursuant to the provisions of paragraph (1) of the preceding Article fails to pay the amount to be paid by the designated due date, the decision set forth in Article 34-53(1) to (5) inclusive (hereinafter referred to as the "order for payment of a surcharge" in this Article and the following Article) shall be executed by an order of the Prime Minister. This order has the same effect as an executable title of obligation. 例文帳に追加
第三十四条の六十 前条第一項の規定により督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、内閣総理大臣の命令で、第三十四条の五十三第一項から第五項までの決定(以下この条及び次条において「課徴金納付命令」という。)を執行する。この命令は、執行力のある債務名義と同一の効力を有する。 - 日本法令外国語訳データベースシステム
Where observations have been filed within the period provided for in Article 53, the competent office shall serve notice on the applicant to present his arguments if he sees fit, submit documents or rewrite the claims or the description of the invention within 30 working days following the notification which period may be renewed once for the same amount of time. To that end the provisions of Articles 44, 45, 46 or 47, as appropriate, of this Law shall be applicable.例文帳に追加
第53条に規定する期間内に異議が申し立てられた場合は,所轄当局は出願人に対して通知を発し,通知日から30就業日以内に答弁書若しくは関係書類の提出を行い,又はクレーム若しくは明細書の修正を行うよう求めるものとする。この行為期間は,同一の長さで1回限り延長することができる。本条に関して,第44条,第45条,第46条及び第47条の規定が準用される。 - 特許庁
This method for increasing the efficiency of gene transfer into target cells with a retrovirus is characterized by infecting the target cells with the retrovirus in the presence of an effective amount of a functional material having a target cell-binding domain and a retrovirus-binding domain originated from a fibroblast-proliferating factor, collagen or polylysine or its functional equivalent on the same molecule.例文帳に追加
レトロウイルスによる標的細胞への遺伝子導入効率を向上させる方法において、標的細胞結合部位と線維芽細胞増殖因子、コラーゲンまたはポリリジン由来のレトロウイルス結合部位またはそれらと機能的な同等物とを同一分子上に有する有効量の機能性物質の存在下で、標的細胞をレトロウイルスで感染させることを特徴とするレトロウイルスによる標的細胞への遺伝子導入を向上させる方法。 - 特許庁
(ii) When there is a relationship whereby 80 percent or more of the total number or total amount of the issued shares, etc. of a foreign corporation and a domestic corporation are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the relationship between the said foreign corporation and domestic corporation. 例文帳に追加
二 外国法人と内国法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有される関係がある場合における当該外国法人と内国法人の関係 - 日本法令外国語訳データベースシステム
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