| 例文 |
specified contributionの部分一致の例文一覧と使い方
該当件数 : 121件
ii)-2 Any corporation whose amount of stated capital or the total amount of capital contribution is 50,000,000 yen or less and any corporation or individual whose number of regular employees is 100 or less, the main business of which is classified as a service business (excluding the business types specified by the Cabinet Order set forth in item (iii) 例文帳に追加
二の二 資本金の額又は出資の総額が五千万円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であって、サービス業(第三号の政令で定める業種を除く。)に属する事業を主たる事業として営むもの - 日本法令外国語訳データベースシステム
ii)-3 Any corporation whose amount of stated capital or the total amount of capital contribution is 50,000,000 yen or less and any corporation or individual whose number of regular employees is 50 or less, the main business of which is classified as a retail business (excluding the business types specified by the Cabinet Order set forth in the following item 例文帳に追加
二の三 資本金の額又は出資の総額が五千万円以下の会社並びに常時使用する従業員の数が五十人以下の会社及び個人であって、小売業(次号の政令で定める業種を除く。)に属する事業を主たる事業として営むもの - 日本法令外国語訳データベースシステム
When the customer introduces the fixed contribution pension system, employees purchase application products of the insurance company and product sales instruction data are transmitted from an administrative institution system, the contract database is referred to and the agency to which a commission is to be paid can be specified.例文帳に追加
当該営業先が確定拠出年金制度を導入して従業員が当該保険会社の運用商品を購入し、運営管理機関システムから商品の売買指図データが送信されると、契約データベースを参照して手数料を支払うべき代理店を特定することができる。 - 特許庁
(vii) The amount equivalent to the amount of a contribution that the specified foreign subsidiary company, etc. shall make (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37(3)(i) of the Corporation Tax Act) and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of paragraph (1) of the said Article and Article 66-4(3) of the Act shall be applicable 例文帳に追加
七 その支出する寄附金(その本店所在地国又はその地方公共団体に対する寄附金で法人税法第三十七条第三項第一号に規定する寄附金に相当するものを除く。)の額のうち、当該各事業年度の損金の額に算入している金額で同条第一項及び法第六十六条の四第三項の規定の例に準ずるものとした場合に損金の額に算入されないこととなる金額に相当する金額 - 日本法令外国語訳データベースシステム
(i) Acquisition of securities issued by a corporation established based on foreign laws and regulations (hereinafter referred to as the "foreign corporation" in this paragraph) in the cases where the number of shares of the foreign corporation held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof and in the cases that fall under those specified by the Ordinance of the Minister of Finance as cases equivalent thereto 例文帳に追加
一 当該居住者により所有される外国法令に基づいて設立された法人(以下この項において「外国法人」という。)の株式の数又は出資の金額の当該外国法人の発行済株式の総数又は出資の金額の総額に占める割合が百分の十以上となる場合及びこれに準ずる場合として財務省令で定める場合に該当する場合における当該外国法人の発行に係る証券の取得 - 日本法令外国語訳データベースシステム
(iii) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加
三 特定外国子法人 外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者(第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。)、内国法人及び特殊関係非居住者(居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。)が、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有するもののうち、特定軽課税外国法人に該当するものをいう。 - 日本法令外国語訳データベースシステム
(2) The amount specified in the following items shall be subtracted from the amount of the accumulated profit of a Member Commodity Exchange only in the cases listed in said respective items; provided, however, that the amount equivalent to the book value of the property repaid by the repayment of the contribution shall not be deducted from the amount of the accumulated profit: 例文帳に追加
2 会員商品取引所の利益剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余金の額からは控除しないものとする。 - 日本法令外国語訳データベースシステム
(4) In the event that the ship owner who has received the demand pursuant to the provision of Paragraph 1 does not fully pay the Paragraph 2 general contribution or any other amount to be collected pursuant to the provisions of this subsection within the specified time limit, the Agency may effect non-payment disposition as governed by the same rules as national tax subject to the approval of the Minister of the Environment. 例文帳に追加
4 第一項の規定による督促を受けた船舶所有者がその指定の期限までに第二項一般拠出金その他この款の規定による徴収金を完納しないときは、機構は、環境大臣の認可を受けて、国税滞納処分の例により、滞納処分をすることができる。 - 日本法令外国語訳データベースシステム
(2) With regard to the case where a judgment affirming a claim pertaining to an action for the invalidation of a reduction of the unit amount of the contribution of a cooperative has become final and binding, the provisions of Article 937, paragraph (1) (limited to the portions pertaining to item (i), (d)) of the Companies Act shall apply mutatis mutandis. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
2 組合の出資一口の金額の減少の無効の訴えに係る請求を認容する判決が確定した場合については、会社法第九百三十七条第一項(第一号ニに係る部分に限る。)の規定を準用する。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 42 (1) The residual assets of a dissolved vocational training corporation shall be vested in the due person as specified in the articles of incorporation or articles of endowment. In this case, the amount of the residual assets to be vested in the contributory of the dissolved vocational training association shall be within the limit of the amount of his/her contribution. 例文帳に追加
第四十二条 解散した職業訓練法人の残余財産は、定款又は寄附行為で定めるところにより、その帰属すべき者に帰属する。この場合において、社団である職業訓練法人に係る出資者に帰属すべき残余財産の額は、当該出資者の出資額を限度とする。 - 日本法令外国語訳データベースシステム
Article 30 An Oil Receiver pertaining to the Specified Oil who should report the amount of receipt pursuant to the provision of paragraph 1 or paragraph 2 of Article 28 shall make payment of annual contribution prescribed in Article 10 of the International Fund Convention to the International Fund pursuant to the provisions of Article 12 and Article 13 of the International Fund Convention. 例文帳に追加
第三十条 第二十八条第一項又は第二項の規定によりその受取量を報告すべき特定油に係る油受取人は、国際基金条約第十二条及び第十三条の規定により、国際基金条約第十条の年次拠出金を国際基金に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
(3) Any reduction of the amount of the contribution or total amount of the fund of the Small Amount and Short-Term Insurance Provider (hereinafter referred to as "Specified Small Amount and Short Term Insurance Provider" in this Article.) who is the juridical person under paragraph (1) and received the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act shall be null and void without the approval of the Prime Minister. 例文帳に追加
3 第一項の法人で新保険業法第二百七十二条第一項の登録を受けた少額短期保険業者(以下この条において「特定少額短期保険業者」という。)の出資の額又は基金の総額の減少は、内閣総理大臣の認可を受けなければ、その効力を生じない。 - 日本法令外国語訳データベースシステム
(iii) Any corporation whose amount of stated capital or the total amount of capital contribution is not more than the amount stipulated by Cabinet Order for each of its business types and any corporation or individual whose number of regular employees is not more than that stipulated by Cabinet Order for each of its business types, the main business of which is classified as a business belonging to a business type specified by that Cabinet Order 例文帳に追加
三 資本金の額又は出資の総額がその業種ごとに政令で定める金額以下の会社並びに常時使用する従業員の数がその業種ごとに政令で定める数以下の会社及び個人であって、その政令で定める業種に属する事業を主たる事業として営むもの - 日本法令外国語訳データベースシステム
(2) If Performance of Contribution for Specified Equity Issued at Incorporation remains incomplete at the time of the formation of a Specific Purpose Company, the incorporators and the Directors at Incorporation of said Specific Purpose Company shall jointly and severally have an obligation to pay the amount that remains unpaid or the value of the property other than money that remains undelivered. 例文帳に追加
2 特定目的会社の成立の時に設立時特定出資のうち出資の履行がされていないものがあるときは、当該特定目的会社の発起人及び設立時取締役は、連帯して、当該払込みがされていない額又は当該給付がされていない金銭以外の財産の価額を支払う義務を負う。 - 日本法令外国語訳データベースシステム
3. During the term of said business, a Specified Multinational Enterprise or its parent company or other similar entity plans to make capital contribution of not less than 500,000,000 yen to its Domestic Affiliated Company (or not less than 300,000,000 yen in the case of business whose term is three years or longer but shorter than four years, or not less than 400,000,000 yen in the case of business whose term is four years or longer but shorter than five years); 例文帳に追加
(3)実施期間中に特定多国籍企業又は親会社等から国内の関係会社への出資を五億円(実施期間が三年以上四年未満であるものにあっては三億円、四年以上五年未満であるものにあっては四億円)以上行う見込みであるものであること。 - 経済産業省
(3) Notwithstanding the provisions set forth in the preceding paragraph, in the case of a joint enterprise cooperative, any surplus shall be distributed according to the amount of contribution already paid by the partner within a limit not exceeding twenty percent per year, and if there is any remainder, distribute the remainder according to the degree to which the partner (excluding specified partner) engaged in the business of the joint enterprise cooperative, pursuant to the provisions of the articles of association. 例文帳に追加
3 企業組合にあつては、前項の規定にかかわらず、剰余金の配当は、定款の定めるところにより、年二割を超えない範囲内において払込済出資額に応じてし、なお剰余があるときは、組合員(特定組合員を除く。)が企業組合の事業に従事した程度に応じて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 1 The business types, the amount of stated capital or total amount of capital contribution by type of business, and the number of regular employees prescribed by the Cabinet Order set forth in Article 2, paragraph (5), item (v) of the Act on Special Measures for Promotion of Research and Development Business, etc. by Specified Multinational Enterprises (hereinafter referred to as the "Act") shall be as indicated in the following table. 例文帳に追加
第一条 特定多国籍企業による研究開発事業等の促進に関する特別措置法(以下「法」という。)第二条第五項第五号に規定する政令で定める業種並びにその業種ごとの資本金の額又は出資の総額及び常時使用する従業員の数は、次の表のとおりとする。 - 経済産業省
Article 98 (1) When a Recycling Deposit, etc. (including interest; the same shall apply hereinafter in this article) managed by a Deposit Management Entity (hereinafter referred to as the "Specified Recycling Deposit, etc.") shall fall under any of the following items, the Deposit Management Entity may make a contribution with approval from the competent minister as specified by Cabinet Order on the condition that the Specified Recycling Deposit , etc. is allocated as an expense required for implementation of the Deposit Management Business or allocated as a expense required for the business of Article 106, Item 2 to Item 5 for the Designated Recycling Organization, or on the condition that the Specified Recycling Deposit, etc. is allocated as a expense required for the information management business prescribed in Article 114 for an Information Management Entity. 例文帳に追加
第九十八条 資金管理法人は、その管理する再資源化預託金等(その利息を含む。以下この条において同じ。)のうちに、次の各号のいずれかに該当するもの(以下「特定再資源化預託金等」という。)があるときは、政令で定めるところにより、主務大臣の承認を受けて、当該特定再資源化預託金等をその資金管理業務の実施に要する費用に充て、又は指定再資源化機関に対し第百六条第二号から第五号までの業務に要する費用に充てることを条件として、若しくは情報管理センターに対し第百十四条に規定する情報管理業務に要する費用に充てることを条件として出えんすることができる。 - 日本法令外国語訳データベースシステム
v) A corporation which is a shareholder, etc. prescribed in Article 25-30(4)(ii) or a capital contribution-related corporation(s) which intervene(s) between a specially-related domestic corporation and a specially-related shareholder, etc. pertaining to a specified foreign corporation mainly engaged in the business listed in Article 40-10(4)(i) of the Act (excluding a person falling under the category of persons listed in item (i) or the preceding item 例文帳に追加
五 法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等と特殊関係内国法人との間に介在する第二十五条の三十第四項第二号に規定する株主等である法人又は出資関連法人(第一号又は前号に掲げる者に該当する者を除く。) - 日本法令外国語訳データベースシステム
v) A corporation which is a shareholder, etc. prescribed in Article 39-120-8(4)(ii) or capital contribution-related corporation(s) which intervene(s) between a specially-related domestic corporation and a specially-related shareholder, etc. pertaining to a specified foreign corporation mainly engaged in the business listed in Persons listed in item (i) or the preceding item 例文帳に追加
五 法第六十八条の九十三の六第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等と特殊関係内国法人との間に介在する第三十九条の百二十の八第四項第二号に規定する株主等である法人又は出資関連法人(第一号又は前号に掲げる者に該当する者を除く。) - 日本法令外国語訳データベースシステム
To provide a recycle management system for container packaging materials by which the packaging materials to be used for all products including distributed and processed goods can efficiently be grasped and the sum-up processing of weight of goods using the container packaging and expense of contribution of Containers and Packaging Recycling Law can higher accurately be carried out for every kind of industry and material specified by the law.例文帳に追加
本発明の目的は、流通加工品をも含めた全製商品に使用される包装材料の把握を効率よくできるとともに、法律により指定された業種毎・材質毎の容器包装利用商品の重量及び容器包装リサイクル法負担金費用の集計処理を精度高く行える容器包装材料リサイクル管理システムを提供することにある。 - 特許庁
i) Any corporation whose amount of stated capital or the total amount of capital contribution is 300,000,000 yen or less and any corporation or individual whose number of regular employees is 300 or less, the main business of which is classified as manufacturing, construction, transportation or other business type (excluding the business types listed in the next item (ii) through item (ii)-3 and those specified by the Cabinet Order set forth in item (iii) 例文帳に追加
一 資本金の額又は出資の総額が三億円以下の会社並びに常時使用する従業員の数が三百人以下の会社及び個人であって、製造業、建設業、運輸業その他の業種(次号から第二号の三までに掲げる業種及び第三号の政令で定める業種を除く。)に属する事業を主たる事業として営むもの - 日本法令外国語訳データベースシステム
(4) When the total number of units of Preferred Equity for Subscription have been subscribed for, the directors shall, without delay, require each subscriber to make payment, in full, of the Amount To Be Paid In for Preferred Equity for Subscription (hereinafter referred to as "Performance of Contribution" in this Subsection) with regard to the Preferred Equity for Subscription for which he/she has subscribed, at the Bank, etc. specified as the place for payment by the Specific Purpose Company. 例文帳に追加
4 取締役は、募集優先出資の総口数の引受けがあったときは、遅滞なく、各引受人が引き受けた募集優先出資につき、特定目的会社が定めた銀行等の払込みの取扱いの場所において、それぞれの募集優先出資の払込金額の全額の払込み(以下この款において「出資の履行」という。)をさ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
(iv) Contribution of funds to local governments taking measures to remove, etc. impediments pursuant to the provisions of the Waste Disposal Act, Article 19-7, Paragraph 1 or Article 19-8, Paragraph 1 and otherwise cooperating therewith in the case where End-of-Life Vehicles, Dismantled Vehicles, Parts Specified for Recycling, etc., or waste generated accompanying the disposal thereof has been improperly dispose of. 例文帳に追加
四 使用済自動車、解体自動車若しくは特定再資源化等物品又はこれらの処理に伴って生じた廃棄物が不適正に処分された場合において、廃棄物処理法第十九条の七第一項又は第十九条の八第一項の規定による支障の除去等の措置を講ずる地方公共団体に対し、資金の出えんその他の協力を行うこと。 - 日本法令外国語訳データベースシステム
(i) Among payment, etc. designated by a public notice based on the provision of Article 6, paragraph (1) of the New Order as on the date of enforcement, payment etc. which was specified by the public notice as that for which the obligation to obtain permission is imposed pursuant to the provision of Article 16, paragraph (1) of the New Act, deeming it particularly necessary for making Japan's contribution to international efforts for achieving international peace 例文帳に追加
一 施行日において新令第六条第一項の規定に基づく告示により指定した支払等のうち、国際平和のための国際的な努力に我が国として寄与するため特に必要があると認めて新法第十六条第一項の規定により許可を受ける義務を課した支払等であることを当該告示において特定した支払等 - 日本法令外国語訳データベースシステム
The matters specified by an ordinance of the competent ministry set forth in Article 141, item 5 of the Act shall be as follows: (i) matters concerning the number of units of the contribution of a Member - 83 - Commodity Exchange Established by an Incorporation-Type Merger which substitutes the share that said Member Commodity Exchange Established by an Incorporation-Type Merger allots to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger upon an Incorporation-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Established by an Incorporation-Type Merger; (ii) matters concerning the allocation of the contribution set forth in the preceding item to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger; (iii) when the amount of the money to be paid to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is determined, said amount of money. 例文帳に追加
法第百四十一条第五号の主務省令で定める事項は、次に掲げるものとする。一新設合併設立会員商品取引所が新設合併に際して新設合併消滅会員商品取引所の会 員に対して割り当てるその持分に代わる当該新設合併設立会員商品取引所の出資の口 数又はその口数の算定方法並びに当該新設合併設立会員商品取引所の出資金、加入金 及び損失てん補準備金の額に関する事項 二新設合併消滅会員商品取引所の会員に対する前号の出資の割当てに関する事項 三新設合併消滅会員商品取引所の会員に対して支払う金銭を定めたときは、その当該 金銭の額 - 経済産業省
(iii) Making a contribution of funds for allocation to expenses required for measures to a municipality and otherwise cooperating therewith in the case where a proposal is received from the head of said municipality, and said municipality, being an area specified by Cabinet Order as an isolated region for which the competent minister has provided public notice of the fact that said region falls under the conditions specified by ordinance of the competent minister as a region in which there is an impediment to delivering End-of-Life Vehicles to a Collection Operator, has taken measures for transport in order to deliver End-of Live Vehicles to a Collection Operator therefrom or otherwise remove said impediment. 例文帳に追加
三 市町村の長の申出を受けて、離島の地域として政令で定める地域のうち主務大臣が引取業者への使用済自動車の引渡しに支障が生じている地域として主務省令で定める条件に該当する旨を公示した地域をその区域とする市町村が、引取業者に使用済自動車を引き渡すために行う運搬その他の当該支障を除去するための措置を講ずる場合において、当該市町村に対し、当該措置に要する費用に充てるための資金の出えんその他の協力を行うこと。 - 日本法令外国語訳データベースシステム
v) A corporation which is a shareholder, etc. prescribed in Article 39-20-8(4)(ii) or capital contribution-related corporation(s) which intervene(s) between a specially-related domestic corporation and a specially-related shareholder, etc. pertaining to a specified foreign corporation mainly engaged in the business listed in Article 66-9-6(4)(i) of the Act (excluding a person falling under the category of persons listed in item (i) or the preceding item 例文帳に追加
五 法第六十六条の九の六第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等と特殊関係内国法人との間に介在する第三十九条の二十の八第四項第二号に規定する株主等である法人又は出資関連法人(第一号又は前号に掲げる者に該当する者を除く。) - 日本法令外国語訳データベースシステム
(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 40-4(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 40-4(2)(iii) of the Act), the other foreign corporation prescribed in paragraph (6)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加
四 法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等(法第四十条の四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前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム
(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 66-6(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph (5)(i) of the preceding Article or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加
四 法第六十六条の六第四項第一号に掲げる事業を主として行う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又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等(法第六十六条の六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前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム
(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years: 例文帳に追加
3 内国法人が適格合併、適格分割、適格現物出資又は適格事後設立(以下この項において「適格合併等」という。)により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数(以下この項において「直接及び間接保有の株式等の数」という。)の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム
(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years: 例文帳に追加
3 連結法人が適格合併、適格分割、適格現物出資又は適格事後設立(以下この項において「適格合併等」という。)により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数(以下この項において「直接及び間接保有の株式等の数」という。)の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム
(a) The total number of members of a Member Commodity Exchange which intends to open said Commodity Market who intend to carry out transactions on said Commodity Market and persons who intend to become members of said Member Commodity Exchange and who intend to carry out transactions on said Commodity Market (limited to those who have completed the payment of the full amount of their contribution) is 20 or more and a majority of them are persons specified in the respective items of Article 10, paragraph (2). 例文帳に追加
イ 当該商品市場を開設しようとする会員商品取引所の会員であつて当該商品市場において取引をしようとするもの及び当該会員商品取引所の会員になろうとする者であつて当該商品市場において取引をしようとするもの(その出資の全額の払込みが終了した者に限る。)の合計数が二十人以上であり、かつ、その過半数の者が第十条第二項各号に定める者であること。 - 日本法令外国語訳データベースシステム
(iii) In any of the business years that started within two years prior to the first day of the business year of the foreign corporation including the date of a merger, company split, share exchange, or capital contribution in kind set forth in Article 68-2-3(1) to (4) of the Act (hereinafter such business year shall be referred to as a "business year(s) within the preceding two years" in this item), the foreign corporation falls under any of the cases specified respectively as follows for the category of its principal businesses listed as follows: 例文帳に追加
三 法第六十八条の二の三第一項から第四項までの合併、分割、株式交換又は現物出資が行われる日を含むその外国法人の事業年度開始の日前二年以内に開始した各事業年度(以下この号において「前二年内事業年度」という。)のうちいずれかの事業年度において、その行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。 - 日本法令外国語訳データベースシステム
(i) Among capital transactions designated by a public notice based on the provision of Article 11, paragraph (1) of the New Order as on the date of enforcement, capital transactions which were specified by the public notice as those for which the obligation to obtain permission is imposed pursuant to the provision of Article 21, paragraph (1) of the New Act, deeming that they might cause a situation that hinders Japan's contribution to international efforts for achieving international peace and makes it difficult to attain the purpose of the New Act 例文帳に追加
一 施行日において新令第十一条第一項の規定に基づく告示により指定した資本取引のうち、国際平和のための国際的な努力に我が国として寄与することを妨げることとなる事態を生じ、新法の目的を達成することが困難になると認めて新法第二十一条第一項の規定により許可を受ける義務を課した資本取引であることを当該告示において特定した資本取引 - 日本法令外国語訳データベースシステム
(a) The total number of members of a Member Commodity Exchange which intends to open said Commodity Market who intend to carry out transactions on said Commodity Market and persons who intend to become members of said Member Commodity Exchange and who intend to carry out transactions on said Commodity Market (limited to those who have completed the payment of the full amount of their contribution) is 20 or more and a majority of them are persons specified in the respective items of Article 10, paragraph 2. 例文帳に追加
イ当該商品市場を開設しようとする会員商品取引所の会員であつて当該商品市場において取引をしようとするもの及び当該会員商品取引所の会員になろうとする者であつて当該商品市場において取引をしようとするもの(その出資の全額の払込みが終了した者に限る。)の合計数が二十人以上であり、かつ、その過半数の者が第十条第二項各号に定める者であること。 - 経済産業省
(iv) Where a person listed in the items of Article 40-4(1), items of Article 66-6(1) or items of Article 68-90(1) of the Act who is related to a specified foreign subsidiary company, etc. mainly engaged in the business listed in Article 68-90(4)(i) of the Act holds the shares, etc. indirectly pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as being held through indirect ownership as prescribed in Article 66-6(2)(iii) of the Act), the other foreign corporations prescribed in paragraph Article 39-16(5)(i) or the other foreign corporation and capital contribution-related foreign corporation(s) prescribed in item (ii) of the said paragraph which pertain to the said shares, etc. held indirectly 例文帳に追加
四 法第六十八条の九十第四項第一号に掲げる事業を主として行う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又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等(法第六十六条の六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第三十九条の十六第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人 - 日本法令外国語訳データベースシステム
Article 24 (1) When the Minister of Economy, Trade and Industry finds that if specified capital transactions by a resident (meaning capital transactions listed in Article 20, item 2 (including those specified by Cabinet Order as transactions equivalent to item 2 of the said article pursuant to the provision of item 12 of the said article), which are specified by Cabinet Order as transactions or acts committed by a person who imports or exports goods directly accompanying the import or export of the goods, or which are specified by Cabinet Order as transactions or acts pertaining to the transfer of the mining right, industrial property right or other right equivalent thereto or establishment of the right to use these rights (excluding those specified by Cabinet Order as capital transactions to settle short-term international commercial transactions)), are conducted without any restrictions, it will cause a situation that prevents Japan from sincerely fulfilling obligations under the treaties and other international agreements it has signed or from making its contribution to international efforts for achieving international peace, which will make it difficult to achieve the purpose of this Act, or when a cabinet decision set forth in Article 10, paragraph 1 has been made, he/she may impose, pursuant to the provisions of Cabinet Order, on a person who intends to commit the specified capital transactions, the obligation to obtain permission for the implementation of the specified capital transactions. 例文帳に追加
第二十四条 経済産業大臣は、居住者による特定資本取引(第二十条第二号に掲げる資本取引(同条第十二号の規定により同条第二号に準ずる取引として政令で定めるものを含む。)のうち、貨物を輸出し、又は輸入する者が貨物の輸出又は輸入に直接伴つてする取引又は行為として政令で定めるもの及び鉱業権、工業所有権その他これらに類する権利の移転又はこれらの権利の使用権の設定に係る取引又は行為として政令で定めるもの(短期の国際商業取引の決済のための資本取引として政令で定めるものを除く。)をいう。以下同じ。)が何らの制限なしに行われた場合には、我が国が締結した条約その他の国際約束を誠実に履行することを妨げ、若しくは国際平和のための国際的な努力に我が国として寄与することを妨げることとなる事態を生じ、この法律の目的を達成することが困難になると認めるとき又は第十条第一項の閣議決定が行われたときは、政令で定めるところにより、当該特定資本取引を行おうとする居住者に対し、当該特定資本取引を行うことについて、許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム
(2) With regard to a business cooperative or a minor business cooperative which is already a specified mutual aid association (limited to one engaged in the activities of reinsurance or retrocession) prescribed in Article 9-2, paragraph (7) of the New Cooperatives Act or a federation of cooperatives which is already a specified federation of mutual aid associations (limited to one engaged in the activities of reinsurance or retrocession) prescribed in Article 9-2, paragraph (4) of the New Cooperatives Act at the time of the enforcement of this Act whose total amount of contribution is less than thirty million yen, the provisions of Article 25, paragraph (2) of the New Cooperatives Act shall not apply until the day on which five years have elapsed from the enforcement date. 例文帳に追加
2 この法律の施行の際現に新協同組合法第九条の二第七項に規定する特定共済組合(再共済又は再再共済の事業を行うものに限る。)に該当する事業協同組合若しくは事業協同小組合又は新協同組合法第九条の九第四項に規定する(再共済又は再再共済の事業を行うものに限る。)に該当する協同組合連合会であってその出資の総額が三千万円に満たないものについては、新協同組合法第二十五条第二項の規定は、施行日から起算して五年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム
(3) In addition to cases prescribed in the preceding two paragraphs, the Minister of Economy, Trade and Industry may impose, pursuant to the provisions of Cabinet Order, on a person who intends to export specific kinds of goods or to export goods to the specified regions or a person who intends to export goods through specified transaction the obligation to obtain approval, to the extent necessary to maintain equilibrium of the international balance of trade, to achieve the sound development of foreign trade and the national economy, to sincerely fulfill obligations under the treaties and other international agreements Japan has signed, to make Japan's contribution to international efforts for achieving international peace, or to implement a cabinet decision set forth in Article 10, paragraph 1. 例文帳に追加
3 経済産業大臣は、前二項に定める場合のほか、特定の種類の若しくは特定の地域を仕向地とする貨物を輸出しようとする者又は特定の取引により貨物を輸出しようとする者に対し、国際収支の均衡の維持のため、外国貿易及び国民経済の健全な発展のため、我が国が締結した条約その他の国際約束を誠実に履行するため、国際平和のための国際的な努力に我が国として寄与するため、又は第十条第一項の閣議決定を実施するために必要な範囲内で、政令で定めるところにより、承認を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム
Article 143 (1) The provisions of Article 234, paragraphs (1) to (5) inclusive, Article 868(1), Article 869, Article 871, Article 874 (limited to the part pertaining to item (iv)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to cases where there arises a fraction less than one unit of contribution or one share as a result of the merger under Article 136(1). In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加
第百四十三条 会社法第二百三十四条第一項から第五項まで、第八百六十八条第一項、第八百六十九条、第八百七十一条、第八百七十四条(第四号に係る部分に限る。)、第八百七十五条及び第八百七十六条の規定は、第百三十六条第一項の合併により出資一口又は一株に満たない端数を生ずる場合について準用する。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
The matters specified by an ordinance of the competent ministry set forth in - 82 - Article 140, item 3 of the Act shall be as follows: (i) when a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger becomes a member of a Member Commodity Exchange Surviving an Absorption-Type Merger in Absorption-Type Merger, the matters concerning the number of units of the contribution of said Member Commodity Exchange Surviving an Absorption-Type Merger which substitutes the shares allotted to a member of said Member Commodity Exchange Dissolved in an Absorption-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Surviving an Absorption-Type Merger; (ii) when a Member Commodity Exchange Surviving an Absorption-Type Merger issues money to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger in lieu of his/her shares upon an Absorption-Type Merger, the amount of said money or its calculation method; (iii) in the cases prescribed in the preceding two items, the matters concerning the first contribution to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger and the allocation of money set forth in the preceding item. 例文帳に追加
法第百四十条第三号の主務省令で定める事項は、次に掲げるものとする。一吸収合併消滅会員商品取引所の会員が吸収合併に際して吸収合併存続会員商品取引 所の会員となるときは、当該吸収合併消滅会員商品取引所の会員に対して割り当てる その持分に代わる当該吸収合併存続会員商品取引所の出資の口数又はその口数の算定 方法並びに当該吸収合併存続会員商品取引所の出資金、加入金及び損失てん補準備金 の額に関する事項 二吸収合併存続会員商品取引所が吸収合併に際して吸収合併消滅会員商品取引所の会 員に対してその持分に代わる金銭を交付するときは、その当該金銭の額又はその算定 方法 三前二号に規定する場合には、吸収合併消滅会員商品取引所の会員に対する第一号の 出資及び前号の金銭の割当てに関する事項 - 経済産業省
iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加
三 適格分社型分割、適格現物出資又は適格事後設立(以下この号において「適格分社型分割等」という。) 当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度(適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。)の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム
iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加
三 適格分社型分割、適格現物出資又は適格事後設立(以下この号において「適格分社型分割等」という。) 当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度(適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。)の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム
Article 52-22 (1) The total amount of granting of credit, etc. (meaning granted credit, or contributed funds specified by a Cabinet Order as a contribution; hereinafter the same shall apply in this Article) by a Bank Holding Company or its Subsidiary Companies, etc. (meaning Subsidiary Companies of the Bank Holding Company (excluding those specified by a Cabinet Office Ordinance) and other persons who have a special relationship with the Bank Holding Company specified by a Cabinet Order; hereinafter the same shall apply in this Article) to one person (including other persons who have a special relationship with said person specified by a Cabinet Order; hereinafter the same shall apply in this Article) shall not exceed the amount calculated by multiplying the total net amount of the equity capital of the Bank Holding Company and its Subsidiary Companies by the ratio specified by a Cabinet Order for each category provided therein (hereinafter the amount thus calculated shall be referred to as the "Limit of Granting of Credit, etc. by Bank Holding Company" in this Article); provided, however, that this shall not apply to the cases where the total amount of granting of credit, etc. by a Bank Holding Company and its Subsidiary Companies to one person exceeds the Limit of Granting of Credit, etc. by Bank Holding Company as a result of a Merger, Joint Incorporation-Type Split or absorption-type split involving said person, or of transfer of another person's business to said person, or by other unavoidable reasons specified by a Cabinet Order, and the Prime Minister has given approval for such excess amount of granting of credit, etc. by Bank Holding Company. 例文帳に追加
第五十二条の二十二 銀行持株会社又はその子会社等(当該銀行持株会社の子会社(内閣府令で定める会社を除く。)その他の当該銀行持株会社と内閣府令で定める特殊の関係のある者をいう。以下この条において同じ。)の同一人(当該同一人と政令で定める特殊の関係のある者を含む。以下この条において同じ。)に対する信用の供与等(信用の供与又は出資として政令で定めるものをいう。以下この条において同じ。)の額は、政令で定める区分ごとに、合算して、当該銀行持株会社及びその子会社等の自己資本の純合計額に政令で定める率を乗じて得た額(以下この条において「銀行持株会社に係る信用供与等限度額」という。)を超えてはならない。ただし、信用の供与等を受けている者が合併をし、共同新設分割若しくは吸収分割をし、又は営業を譲り受けたことにより銀行持株会社又はその子会社等の同一人に対する信用の供与等の額が合算して銀行持株会社に係る信用供与等限度額を超えることとなる場合その他政令で定めるやむを得ない理由がある場合において、内閣総理大臣の承認を受けたときは、この限りでない。 - 日本法令外国語訳データベースシステム
Article 60-5 (1) In the case where all or part of the property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) is the contribution of the Member Commodity Exchange Surviving an Absorption-Type Merger (excluding cases where the provisions of the following Article are applied), the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: 例文帳に追加
第六十条の五 吸収合併(法第百四十条の吸収合併をいう。以下第六十条の七までにおいて同じ。)に際して吸収合併存続会員商品取引所が吸収合併消滅会員商品取引所の会員に対して交付する財産(以下「吸収合併対価」という。)の全部又は一部が吸収合併存続会員商品取引所の出資である場合(次条の規定を適用する場合を除く。)には、吸収合併存続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。 - 日本法令外国語訳データベースシステム
(i) Among capital transactions, etc. designated by a public notice based on the provisions of Article 11, paragraph (1), Article 15, paragraph (1), or Article 18, paragraph (3) of the New Order as on the date of enforcement, capital transactions, etc. which were specified by the public notice as one for which the obligation to obtain permission is imposed pursuant to the provision of Article 21, paragraph (1), Article 24, paragraph (1), or Article 25, paragraph (4) of the New Act, deeming that they might cause a situation that hinders Japan's contribution to international efforts for achieving international peace and makes it difficult to attain the purpose of the New Act 例文帳に追加
一 施行日において新令第十一条第一項、第十五条第一項又は第十八条第三項の規定に基づく告示により指定した資本取引等のうち、国際平和のための国際的な努力に我が国として寄与することを妨げることとなる事態を生じ、新法の目的を達成することが困難になると認めて新法第二十一条第一項、第二十四条第一項又は第二十五条第四項の規定により許可を受ける義務を課した資本取引等であることを当該告示において特定した資本取引等 - 日本法令外国語訳データベースシステム
A Partner agrees to make contributions to the Partnership pursuant to the provisions of paragraphs (3) to (7) of this Article, up to the amount obtained by multiplying its Number of Partnership Units specified in Exhibit 1 attached hereto by the amount of one unit of contribution prescribed in the preceding paragraph. [The General Partner shall maintain its Number of Partnership Units such that it is equal to [__]% or more of the aggregate Number of Partnership Units held by all of the Limited Partners. If the Number of Partnership Units held by the General Partner falls below such ratio, the General Partner shall increase its Number of Partnership Units by increasing its Capital Commitment pursuant to Article 36.] 例文帳に追加
組合員は、本契約添付別紙1 に記載された当該組合員の出資口数に前項に規定する出資一口の金額を乗じた額を上限額として、本条第3 項から第7 項までの規定に基づき本組合に出資することを約する。[無限責任組合員は、自らの出資口数が総有限責任組合員の出資口数の合計の[ ]%以上になるよう維持するものとし、自らの出資口数が当該割合を下回ることとなる場合は、第36条に従い出資約束金額を増額させることにより自らの出資口数を増加させるものとする。] - 経済産業省
(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加
5 法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等(次項において「適格合併等」という。)の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額(同条第一項に規定する課税済留保金額をいう。以下この条において同じ。)又は個別課税済留保金額(法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。)は、被合併法人、分割法人、現物出資法人又は事後設立法人(次項において「被合併法人等」という。)の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム
(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加
5 法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等(次項において「適格合併等」という。)の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額(同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。)又は課税済留保金額(法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。)は、被合併法人、分割法人、現物出資法人又は事後設立法人(次項において「被合併法人等」という。)の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム
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