「surplus article」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

Article 60-8 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 2; and Chapter III, Section 4, Subsection 1 of the Ordinance on Accounting of Companies in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 59 of the same Ordinance shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively. 例文帳に追加

第六十条の八　会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用については、同規則第五十九条中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の額」とする。 - 日本法令外国語訳データベースシステム

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 5, and Chapter 3, Section 6, Subsection 2 of the Corporate Computation Rules for the case of an Incorporation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the - 132 - term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same rule shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit,” respectively. 例文帳に追加

会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第 二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用について は、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準 備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあ るのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは 「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前 の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは 「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」 とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるの は「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金 又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準 備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金 の額」とする。 - 経済産業省

(2) A Mutual Company shall, as the matters listed in Article 23, paragraph (1), item (vii), prescribe in its articles of incorporation that, where the company makes an appropriation of surplus for each accounting period, it shall set aside at least the amount obtained by multiplying the appropriable amount specified by a Cabinet Office Ordinance by a certain proportion as the reserve for distributing surplus to members pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

２　相互会社は、その定款において第二十三条第一項第七号に掲げる事項として、毎決算期に剰余金の処分を行う場合には、その対象となる金額として内閣府令で定める金額のうち、当該金額に一定の比率を乗じた額以上の額を、社員に対する剰余金の分配をするための準備金として内閣府令で定めるものに積み立てるべき旨を定めなければならない。 - 日本法令外国語訳データベースシステム

To provide a manufacturing apparatus which can obtain a molded article of a high quality, which can control a surplus amount of skin materials to be pasted on a substrate and prevents occurrences of wrinkles or local lifts in an area of the side part edge side positioned at a decorative side, and to provide a method of manufacturing the same.例文帳に追加

基材に貼着する表皮材の余剰量を調整可能であり且つ装飾側に位置する側面部端縁側の領域に、皺や局部的な浮き上がりの発生を防止しした高品質の成形品得る製造装置及びその製造方法の提供。 - 特許庁

Article 634 (1) In the cases provided for in paragraph (1) of the preceding article, if partners who received the Contribution Refund are without knowledge with respect to the fact that the Amount of Contribution Refunds exceeds the amount of surplus as at the day when such Contribution Refunds takes place, such partners shall not have the obligation to respond to the demand for reimbursement by the partners that executed the operations in connection with such Contribution Refunds with respect to such Amount of Contribution Refunds. 例文帳に追加

第六百三十四条　前条第一項に規定する場合において、出資の払戻しを受けた社員は、出資払戻額が出資の払戻しをした日における剰余金額を超えることにつき善意であるときは、当該出資払戻額について、当該出資の払戻しに関する業務を執行した社員からの求償の請求に応ずる義務を負わない。 - 日本法令外国語訳データベースシステム

(iv) The sum of the amounts included in deductible expenses, pursuant to the provisions of the said paragraph or Article 68-92(1) of the Act, in a business year or consolidated business year preceding the business year of the said domestic corporation that includes the day on which an event listed in Article 66-8(1)(i) of the Act occurred, with regard to the sum of the dividends of surplus, etc. set forth in item (i). 例文帳に追加

四　第一号の剰余金の配当等の額の合計額につき当該内国法人の法第六十六条の八第一項第一号に掲げる事実が生じた日を含む事業年度前の事業年度又は連結事業年度において同項又は法第六十八条の九十二第一項の規定により損金の額に算入された金額の合計額 - 日本法令外国語訳データベースシステム

(iv) The sum of the amounts included in deductible expenses, pursuant to the provisions of the said paragraph or Article 66-8(1) of the Act, in a consolidated business year or business year preceding the consolidated business year of the said consolidated corporation that includes the day on which an event listed in Article 68-92(1)(i) of the Act occurred, with regard to the sum of dividends of surplus, etc. set forth in item (i). 例文帳に追加

四　第一号の剰余金の配当等の額の合計額につき当該連結法人の法第六十八条の九十二第一項第一号に掲げる事実が生じた日を含む連結事業年度前の連結事業年度又は事業年度において同項又は法第六十六条の八第一項の規定により損金の額に算入された金額の合計額 - 日本法令外国語訳データベースシステム

(3) For the purpose of applying the provision of paragraph (1), item (i) to the cases where the articles of incorporation include a provision set forth in Article 459, paragraph (1) (Provisions of Articles of Incorporation that Board of Directors Determines Dividends of Surplus) of the Companies Act, the term "annual shareholders meeting" in that item shall be deemed to be replaced with "annual shareholders meeting or the board of directors under Article 436, paragraph (3) of the Companies Act." 例文帳に追加

３　会社法第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め）の規定による定款の定めがある場合における第一項第一号の規定の適用については、同号中「定時株主総会」とあるのは、「定時株主総会又は会社法第四百三十六条第三項の取締役会」とする。 - 日本法令外国語訳データベースシステム

(b) Distribution of dividends of surplus in cases where the matters listed in each item of Article 454(1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 447(1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under item (i) of Article 447(1) and there is no provision with respect to the matters listed in item (ii) of that paragraph); 例文帳に追加

ロ　第四百四十七条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十七条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当 - 日本法令外国語訳データベースシステム

(c) Distribution of dividends of surplus in cases where the matters listed in each item of Article 454(1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 448(1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under item (i) of Article 448(1) and there is no provision with respect to the matters listed in item (ii) of that paragraph); 例文帳に追加

ハ　第四百四十八条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十八条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当 - 日本法令外国語訳データベースシステム

(2) In cases where the book value of the monies, etc. delivered by a Limited Liability Company to a partner by Contribution Refunds (hereinafter in this Subsection referred to as "Amount of Contribution Refunds") exceeds the amount of surplus as of the day when a demand is made under the provisions of the first sentence of paragraph (1) of Article 624 (in cases where the reduction in the stated capital under paragraph (1) of Article 626 is effected, hereinafter in this Subsection referring to the amount of surplus after such reduction), or the reduction in the value of partner's contributions in the preceding paragraph, whichever is lower, such Contribution Refunds cannot be effected. In such cases, the Limited Liability Company may reject the demand under the provisions of the first sentence of paragraph (1) of Article 624. 例文帳に追加

２　合同会社が出資の払戻しにより社員に対して交付する金銭等の帳簿価額（以下この款において「出資払戻額」という。）が、第六百二十四条第一項前段の規定による請求をした日における剰余金額（第六百二十六条第一項の資本金の額の減少をした場合にあっては、その減少をした後の剰余金額。以下この款において同じ。）又は前項の出資の価額を減少した額のいずれか少ない額を超える場合には、当該出資の払戻しをすることができない。この場合においては、合同会社は、第六百二十四条第一項前段の規定による請求を拒むことができる。 - 日本法令外国語訳データベースシステム

(8) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

８　法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の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として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。 - 日本法令外国語訳データベースシステム

(7) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows): 例文帳に追加

７　法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の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として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。 - 日本法令外国語訳データベースシステム

(6) A qualified consumer organization shall specify in its article of incorporation or the article of endowment, to the effect that if a qualified consumer organization terminates the services involved in demand of an injunction or stops said services for reason of the expiration (except for expiration due to termination of services involved in demand of injunction) or rescission of certification provided in para. (1) of Article 13 and if a surplus (which means the amount in the fund set forth in the preceding paragraph) remains, such remaining surplus shall belong to either another qualified consumer organization (if a qualified consumer organization has succeeded the right to demand an injunction provided in the provision of Article 35, that qualified consumer organization) if such organization exists, or, if not, to such consumer organization that conforms to the requirements set forth in item (ii) of para. (3) of Article 13 and specified by the Prime Minister or to the National Treasury. 例文帳に追加

６　適格消費者団体は、その定款又は寄附行為において、差止請求関係業務を廃止し、又は第十三条第一項の認定の失効（差止請求関係業務の廃止によるものを除く。）若しくは取消しにより差止請求関係業務を終了した場合において、積立金（前項の規定により積み立てられた金額をいう。）に残余があるときは、その残余に相当する金額を、他の適格消費者団体（第三十五条の規定により差止請求権を承継した適格消費者団体がある場合にあっては、当該適格消費者団体）があるときは当該他の適格消費者団体に、これがないときは第十三条第三項第二号に掲げる要件に適合する消費者団体であって内閣総理大臣が指定するもの又は国に帰属させる旨を定めておかなければならない。 - 日本法令外国語訳データベースシステム

(10) The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定目的信託の利益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

(10) The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto. 例文帳に追加

１０　外国法人が受ける外国特定投資信託の収益分配の額（法人税法第百四十一条第一号から第三号までに掲げる外国法人が受けるもの（同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。）に限る。）については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定（法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 2; and Chapter 3, Section 4, Subsection 1 of the Corporate Computation Rules in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 61, paragraph 1 of the same Rule shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively. 例文帳に追加

会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第 二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用について は、同規則第六十一条第一項中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」 とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金 の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」 とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の 額」とする。 - 経済産業省

Article 69 (1) With regard to the dissolution and liquidation of a cooperative, the provisions of Article 475 (excluding item (i) and item (iii)), Article 476, Article 478, paragraph (2) and paragraph (4), Article 479, paragraph (1) and paragraph (2) (limited to the portions other than those listed in the respective items), Article 481, Article 483, paragraph (4) and paragraph (5), Article 484, Article 485, Article 489, paragraph (4) and paragraph (5), Article 492, paragraphs (1) to (3), Articles 499 to 503, Article 507 (Liquidation of a Stock Company), Article 868, paragraph (1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portions pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 (Non-Contentious Cases) of the Companies Act and Article 40 (Judicial Decision for Appointment of a Person to Conduct Inspections) of the Non-Contentious Cases Procedure Act (Act No. 14 of 1898) shall apply mutatis mutandis; with regard to a liquidator of a cooperative, the provisions of Article 35-3, Article 35-4, Article 36-2, Article 36-3, paragraph (1) and paragraph (2), Articles 36-5 to 38-4 (excluding Article 36-7, paragraph (4)), Article 40 (excluding paragraph (1), paragraph (11), and paragraph (13)), Article 47, paragraphs (2) to (4), Article 48, and Article 53-2 of this Act, the provisions of Article 357, paragraph (1) of the Companies Act, paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to the provisions of Article 360, paragraph (3) of the same Act, and the provisions of Article 361, Article 381, paragraph (2), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), Articles 384 to 386, and Article 508 of the Companies Act shall apply mutatis mutandis; with regard to an action to pursue the liability of a liquidator of a cooperative, the provisions of Part 7, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5), and Article 851, and excluding the portions pertaining to the company auditors in the case of a cooperative limiting the audit authority)(Action to Pursue the Liability, etc. of a Stock Company) of the same Act shall apply mutatis mutandis; and with regard to a liquidator of a cooperative limiting the audit authority, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the same Act shall apply mutatis mutandis. In this case, the phrase "an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses" in Article 40, paragraph (2) shall be deemed to be replaced with "an inventory of property and a balance sheet," the term "a business report" in the same paragraph shall be deemed to be replaced with "an affairs written report," the term "business report" in paragraph (3), paragraphs (5) to (10), and paragraph (12), item (i) and item (iii) of the same Article shall be deemed to be replaced with "affairs written report," the term "the directors (or, for a Company with Board of Directors, to the board of directors)" in Article 382 of the Companies Act shall be deemed to be replaced with "the board of liquidators," the term "the following shareholders" in the portions of Article 479, paragraph (2) of the Companies Act other than those listed in the respective items shall be deemed to be "a member who has obtained the consent of or more one-fifth of all partner," the term "Ordinance of the Ministry of Justice" in Article 384, Article 492, paragraph (1), Article 507, paragraph (1), and Article 847, paragraph (1) and paragraph (4) of the same Act shall be deemed to be "ordinance of the competent ministry," the phrase "give public notice in the official gazette" in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with "give public notice," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第六十九条　組合の解散及び清算については、会社法第四百七十五条（第一号及び第三号を除く。）、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第二項（各号列記以外の部分に限る。）、第四百八十一条、第四百八十三条第四項及び第五項、第四百八十四条、第四百八十五条、第四百八十九条第四項及び第五項、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条（株式会社の清算）、第八百六十八条第一項、第八百六十九条、第八百七十条（第二号及び第三号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号及び第四号に係る部分に限る。）、第八百七十五条並びに第八百七十六条（非訟）並びに非訟事件手続法（明治三十一年法律第十四号）第四十条（検査をすべき者の選任の裁判）の規定を、組合の清算人については、第三十五条の三、第三十五条の四、第三十六条の二、第三十六条の三第一項及び第二項、第三十六条の五から第三十八条の四まで（第三十六条の七第四項を除く。）、第四十条（第一項、第十一項及び第十三項を除く。）、第四十七条第二項から第四項まで、第四十八条並びに第五十三条の二並びに会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項並びに同法第三百六十一条、第三百八十一条第二項、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項、第三百八十四条から第三百八十六条まで並びに第五百八条の規定を、組合の清算人の責任を追及する訴えについては、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除き、監査権限限定組合にあつては、監査役に係る部分を除く。）（株式会社における責任追及等の訴え）の規定を、監査権限限定組合の清算人については、同法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を準用する。この場合において、第四十条第二項中「財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表」と、「事業報告書」とあるのは「事務報告書」と、同条第三項、第五項から第十項まで並びに第十二項第一号及び第三号中「事業報告書」とあるのは「事務報告書」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「清算人会」と、同法第四百七十九条第二項各号列記以外の部分中「次に掲げる株主」とあるのは「総組合員の五分の一以上の同意を得た組合員」と、同法第三百八十四条、第四百九十二条第一項、第五百七条第一項並びに第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

In the multilayer molded article 10, a surplus end edge part is cut off in the portion of the lower boundary of a linear joint thread 34 formed by holding a skin material 12 and core resin 14 molded integrally between with pressure, and the portion of the joint thread 34 after the cutting off is wound inside the end edge part of the core resin 14.例文帳に追加

多層成形品１０において、一体成形された表皮材１２と芯材樹脂１４とを挟圧して形成されたライン状の接合条３４の下部境界線の部分で、余剰端縁部が切り放され、その切り放し後の接合条３４の部分を前記芯材樹脂１４の端縁部内方へ巻込む。 - 特許庁

The implement 10 made of a synthetic resin or a metal is for polishing the surplus of a reparing filler with which damage places on article surfaces are filled, and the implement has a first polishing surface 11 and a second polishing surface 12 orthogonal to the first polishing surface 11 with multiple unevenness.例文帳に追加

物品表面の損傷箇所に充填された補修用充填剤の余剰分を研磨する合成樹脂製または金属製の充填剤研磨具であって、多数の凹凸を含む第１の研磨面１１と、該第１の研磨面と直交する第２の研磨面１２とを有することを特徴とする充填剤研磨具１０。 - 特許庁

(4) The provisions of Article 146 (Pledge of Shares), Article 147(2) and (3) (Perfection of Pledges of Shares), Article 148 (Entries in Shareholder Registry), and Article 151 (limited to the portions pertaining to items (iv), (viii), (ix), and (xiv)), Article 153(2), and Article 154 (Effect of Pledge of Shares) of the Companies Act shall apply mutatis mutandis to the Preferred Equity of a Specific Purpose Company. In this case, the term "shareholders" in these provisions shall be deemed to be replaced with "Preferred Equity Members," the term "share certificates" in these provisions shall be deemed to be replaced with "Preferred Equity Securities," the term "Registered Pledgees of Shares" in these provisions shall be deemed to be replaced with "Registered Pledgees of Preferred Equity," the term "shareholder registry" in Article 148 of the Companies Act shall be deemed to be replaced with "Preferred Equity Member Registry," the term "surplus" in Article 151(viii) of that Act shall be deemed to be replaced with "profits," the phrase "the cases provided for in paragraph (2) of the preceding Article" in Article 153(2) of that Act shall be deemed to be replaced with "the cases where Preferred Equity has been consolidated," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　会社法第百四十六条（株式の質入れ）、第百四十七条第二項及び第三項（株式の質入れの対抗要件）、第百四十八条（株主名簿の記載等）並びに第百五十一条（第四号、第八号、第九号及び第十四号に係る部分に限る。）、第百五十三条第二項及び第百五十四条（株式の質入れの効果）の規定は、特定目的会社の優先出資の質入れについて準用する。この場合において、これらの規定中「株主」とあるのは「優先出資社員」と、「株券」とあるのは「優先出資証券」と、「登録株式質権者」とあるのは「登録優先出資質権者」と、同法第百四十八条中「株主名簿」とあるのは「優先出資社員名簿」と、同法第百五十一条第八号中「剰余金」とあるのは「利益」と、同法第百五十三条第二項中「前条第二項に規定する場合」とあるのは「優先出資を併合した場合」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 5-2 (1) Where a Consignor Protection Membership Corporation as a Consumer Protection Fund (which means the Consumer Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a "Consumer Protection Fund" in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item (xvii) of the Corporation Tax Act (Act No. 34 of 1965). 例文帳に追加

第五条の二　改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう。）としての委託者保護会員制法人（次項において単に「委託者保護基金」という。）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。 - 日本法令外国語訳データベースシステム

Article 60-10 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts specified in such items, respectively: 例文帳に追加

第六十条の十　新設合併設立会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。 - 日本法令外国語訳データベースシステム

Article 57-5 A cooperative engaged in mutual aid activities and a cooperative other than one engaged in mutual aid activities (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)) whose total number of partner (partner of the member cooperatives in the case of a federation of cooperatives) exceeds the standards specified by a Cabinet Order set forth in Article 35, paragraph (6) shall not invest the surplus funds that were accrued in the course of its activities except in the case of using any of the following methods; provided, however, that this shall not apply when it has obtained the approval of an administrative agency: 例文帳に追加

第五十七条の五　共済事業を行う組合及び共済事業を行う組合以外の組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）であつて組合員（協同組合連合会にあつては、会員たる組合の組合員）の総数が第三十五条第六項の政令で定める基準を超えるものは、その業務上の余裕金を次の方法によるほか運用してはならない。ただし、行政庁の認可を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) Redemption of funds or distribution of surplus may be made in an amount not exceeding the amount of net assets on the balance sheet after deducting the sum total of the following amounts (referred to as "maximum limit of redemption, etc." in Article 55-3, paragraph (3), item (ii)); provided, however, that such redemption or distribution may only be effected after the amount credited to assets in the balance sheet pursuant to the provision of the first sentence of Article 113 (including the cases where it is applied mutatis mutandis pursuant to Article 272-18) has been amortized in full: 例文帳に追加

２　基金の償却又は剰余金の分配は、貸借対照表上の純資産額から次に掲げる金額の合計額を控除した額（第五十五条の三第三項第二号において「償却等限度額」という。）を限度として行うことができる。ただし、第百十三条前段（第二百七十二条の十八において準用する場合を含む。）の規定により貸借対照表の資産の部に計上した額の全額を償却した後でなければ、これを行うことができない。 - 日本法令外国語訳データベースシステム

Article 17 When NEDO has succeeded to the rights and obligations of the Industrial Infrastructure Development Fund pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act to Repeal the Small and Medium Sized Enterprise Corporation Act and the Machinery Credit Insurance Act, it may keep on deposit the amount of money that had already been deposited with the Fiscal Loan Fund as of the time of the succession, as surplus funds for its functions involving the Fiscal Loan Fund, up until the expiration of the contractual deposit period for said deposits with the Fiscal Loan Fund, notwithstanding the provisions of Article 47 of the Act on General Rules. 例文帳に追加

第十七条　機構は、中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律附則第四条第一項の規定により産業基盤整備基金の権利及び義務を承継したときは、その承継の際現に財政融資資金預託金として預託しているものについては、通則法第四十七条の規定にかかわらず、当該財政融資資金預託金の契約上の預託期間が満了するまでの間は、引き続き業務上の余裕金として財政融資資金に預託することができる。 - 日本法令外国語訳データベースシステム

Where a Consignor Protection Membership Corporation as a Consignor Protection Fund (which means the Consignor Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph 5 of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a “Consignor Protection Fund” in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item 17 of the Corporation Tax Act (Act No. 34 of 1965). 例文帳に追加

改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう ）としての委託者保護会員制法人（次項において単に「委託者保護基金」という ）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。 - 経済産業省

Article 105-2 (1) Each business year, a cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)) or an FSBA shall submit a business report, an inventory of property, a balance sheet, a profit and loss statement, and a document stating the method for the appropriation of the surplus or the disposal of losses to an administrative agency, within two weeks from the conclusion of the ordinary general meeting. 例文帳に追加

第百五条の二　組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）及び中央会は、毎事業年度、通常総会の終了の日から二週間以内に、事業報告書、財産目録、貸借対照表、損益計算書及び剰余金の処分又は損失の処理の方法を記載した書面を行政庁に提出しなければならない。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 40-5(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act (excluding the case where the said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act of the said specified foreign subsidiary company, etc. (hereinafter such business year shall be referred to as the "base business year" in this item and the next paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the "applicable business year" in the next paragraph)) and when the said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) for the said base business year of the said specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the said resident (excluding a specified foreign subsidiary company, etc. related to the said resident; hereinafter the same shall apply in this item and the next item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5(1)(i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21(3)(ii); the same shall apply in the next item and paragraph (4)) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5(1)(i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21(2), for the said base business year of the said specified foreign subsidiary company, etc., the remaining amount after deducting the said amount to be deducted from the said calculated amount 例文帳に追加

一　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額） - 日本法令外国語訳データベースシステム

Article 60-6 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively: 例文帳に追加

第六十条の六　吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき吸収合併消滅会員商品取引所における吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、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

iv) The sum of the amounts deducted for calculating the amount of dividend income or miscellaneous income for a year preceding the relevant year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred with regard to the said resident, pursuant to the provisions of the said paragraph, with regard to the sum of the dividends of surplus, etc. set forth in item (i 例文帳に追加

四　第一号の剰余金の配当等の額の合計額につき法第四十条の五第一項の規定により当該居住者の同項第一号に掲げる事実が生じた日の属する年の前年以前の年分の配当所得の金額又は雑所得の金額の計算上控除された金額の合計額 - 日本法令外国語訳データベースシステム

Article 116 The provisions of Article 457 (Methods of Delivery of Dividend Property) of the Companies Act shall apply mutatis mutandis to the cases where distributions of profits or Payments of Interim Dividends of a Specific Purpose Company are implemented. In this case, the phrases "The Dividend Property (including monies paid pursuant to the provisions of Article 455(2) and monies paid pursuant to the provisions of the preceding Article," "the shareholder registry," "the shareholders (including Registered Pledgees of Shares," and "the shareholders" in Article 457(1) of the Companies Act shall be deemed to be replaced with "Monies to be distributed pursuant to the provisions of Article 114(1) of the Asset Securitization Act (when there are to be Payments of Interim Dividends, the monies to be distributed," "Specified Equity Member Registry or Preferred Equity Member Registry," "the members (including Registered Pledgees of Specified Equity and Registered Pledgees of Preferred Equity," and "the members," respectively, and the terms "Dividend Surplus" and "shareholders" in Article 457(2) and (3) of the Companies Act shall be deemed to be replaced with "monies" and "members," respectively. 例文帳に追加

第百十六条　会社法第四百五十七条（配当財産の交付の方法等）の規定は、特定目的会社の利益の配当及び中間配当の場合について準用する。この場合において、同条第一項中「配当財産（第四百五十五条第二項の規定により支払う金銭及び前条の規定により支払う金銭を含む。」とあるのは「資産流動化法第百十四条第一項の規定により配当する金銭（中間配当の場合にあっては、分配する金銭。」と、「株主名簿」とあるのは「特定社員名簿又は優先出資社員名簿」と、「株主（登録株式質権者を含む。」とあるのは「社員（登録特定出資質権者及び登録優先出資質権者を含む。」と、「株主が」とあるのは「社員が」と、同条第二項及び第三項中「配当財産」とあるのは「金銭」と、「株主」とあるのは「社員」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(2) Where the Insurance Company Licensed under the Former Act to which the provision of the preceding paragraph is applied is a Mutual Company, for the period of time specified by the preceding paragraph, the company may set aside as a reserve all or part of the amount that may be allocated to the redemption of funds or distribution of surplus specified in Article 55, paragraph (2) of the Current Act, until such time as the total amount of funds (including the reserve for redemption of funds set forth in Article 56 of the Current Act (including any amount deemed to have been set aside as the reserve for redemption of funds pursuant to the provisions of the following paragraph and Article 39 of the Supplementary Provisions)) reaches the amount set forth in Article 6, paragraph (1) of the Current Act to be specified by a Cabinet Order. 例文帳に追加

２　前項の規定の適用を受ける旧法の免許を受けた保険会社が相互会社であるときは、同項の期間において、基金（新法第五十六条の基金償却積立金（次項及び附則第三十九条の規定により当該基金償却積立金として積み立てられたものとみなされるものを含む。）を含む。）の総額が新法第六条第一項の政令で定める額に達するまでは、新法第五十五条第二項に定める基金の償却又は剰余金の分配に充てることのできる金額の全部又は一部を積立金として積み立てることができる。 - 日本法令外国語訳データベースシステム

(2) Where there is only one security interest holder or where there are two or more security interest holders and the money paid pursuant to the provision of paragraph (1) of the preceding Article is sufficient for paying the claims secured by the security interests held by the respective holders and the expenses borne by the rehabilitation debtor pursuant to the provision of Article 151(1), the court shall prepare a statement of delivery of said money, and deliver payment money to the security interest holder(s) and deliver any surplus to the rehabilitation debtor, etc. 例文帳に追加

２　担保権者が一人である場合又は担保権者が二人以上であって前条第一項の規定により納付された金銭で各担保権者の有する担保権によって担保される債権及び第百五十一条第一項の規定により再生債務者の負担すべき費用を弁済することができる場合には、裁判所は、当該金銭の交付計算書を作成して、担保権者に弁済金を交付し、剰余金を再生債務者等に交付する。 - 日本法令外国語訳データベースシステム

Article 119 (1) The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term "Executing Persons" in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with "director prescribed in that Article," the phrase "the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article" in Article 462(3) of that Act shall be deemed to be replaced with "the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act," the phrases "the acts listed in each item of Article 461(1)," "the total book value of the Monies, Etc.," and "the Distributable Amount as at the day when such act takes effect" in Article 463(1) of the Companies Act shall be deemed to be replaced with "the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act," "the amount of Dividends or the amount of Distribution," and "the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act," respectively, the phrase "the book value of the Monies, etc." in Article 463(2) shall be deemed to be replaced with "the amount of Cash Dividends or the amount of Cash Distributions," the phrase "the Distributable Amount as at the day when such payment is made" in Article 464(1) of the Companies Act shall be deemed to be replaced with "the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year)," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第百十九条　会社法第四百六十二条第二項及び第三項（剰余金の配当等に関する責任）の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条（株主に対する求償権の制限等）の規定は特定目的会社の社員について、同法第四百六十四条（買取請求に応じて株式を取得した場合の責任）の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項（欠損が生じた場合の責任）の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る資産流動化法第百十四条第一項の額」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said domestic corporation has received from a specified foreign subsidiary company, etc. related to the said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8(1)(ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 66-8(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-19(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said domestic corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-116(2), and the provisions of Article 68-92(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(iii) The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to the said consolidated corporation received from a specified foreign subsidiary company, etc. related to the said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92(1)(ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to the said specified foreign subsidiary company, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by a Cabinet Order prescribed in Article 68-92(1) of the Act pertaining to the said specified foreign subsidiary company, etc., as calculated under the provisions of Article 39-119(2) or (3)), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said consolidated corporation via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of the said Article, and Article 39-16(2), and the provisions of Article 66-8(1) of the Act). 例文帳に追加

三　控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム

(3) Where the person to whom the provision of the preceding paragraph is applied is a Mutual Company, for a period of five years set forth in the same paragraph, said person may set aside as a reserve all or part of the amount that may be allocated to the redemption of funds or distribution of surplus specified in Article 55, paragraph (2) of the Current Insurance Business Act, until such time as the total amount of funds (including the reserve for redemption of funds set forth in Article 56 of the Current Insurance Business Act (including any amount deemed to have been set aside as the reserve for redemption of funds pursuant to the provisions of the following paragraph)) reaches the amount set forth in Article 6, paragraph (1) of the Current Insurance Business Act to be specified by a Cabinet Order. 例文帳に追加

３　前項の規定の適用を受ける者が相互会社であるときは、同項の五年を経過する日までの間において、基金（新保険業法第五十六条の基金償却積立金（次項の規定により当該基金償却積立金として積み立てられたものとみなされるものを含む。）を含む。）の総額が新保険業法第六条第一項の政令で定める額に達するまでは、新保険業法第五十五条第二項に定める基金の償却又は剰余金の分配に充てることのできる金額の全部又は一部を積立金として積み立てることができる。 - 日本法令外国語訳データベースシステム

Article 635 (1) In cases where the book value of the monies, etc. delivered by a Limited Liability Company to partners through equity interest refund (hereinafter in this Subsection referred to as "Partnership Interest Refund Amount") exceeds the surplus as of the day when such equity interest refund takes place, creditors of such Limited Liability Company may state their objections as to the equity interest refund to such Limited Liability Company. 例文帳に追加

第六百三十五条　合同会社が持分の払戻しにより社員に対して交付する金銭等の帳簿価額（以下この款において「持分払戻額」という。）が当該持分の払戻しをする日における剰余金額を超える場合には、当該合同会社の債権者は、当該合同会社に対し、持分の払戻しについて異議を述べることができる。 - 日本法令外国語訳データベースシステム

Article 9 The amount equivalent to the amount of surplus that a cooperative has distributed in accordance with the amount of use of the cooperative's businesses shall, pursuant to the provisions of the Juridical Person Tax Act (Act No. 34 of 1965), be included in the amount of loss when calculating the amount of income for each business year or the amount of consolidated income for each consolidated business year under the provisions of the same Act with regard to said cooperative. 例文帳に追加

第九条　組合が組合事業の利用分量に応じて配当した剰余金の額に相当する金額は、法人税法（昭和四十年法律第三十四号）の定めるところにより、当該組合の同法に規定する各事業年度の所得の金額又は各連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 139 (1) In cases where there is only one obligee or in cases where there are two or more obligees and it is possible to fully perform the claims and execution costs of the respective obligees with the proceeds, the seized money or the amount payable on a negotiable instrument (hereinafter referred to as the "proceeds, etc."), a court execution officer shall deliver payment money to the obligee(s) and deliver any surplus to the obligor. 例文帳に追加

第百三十九条　債権者が一人である場合又は債権者が二人以上であつて売得金、差押金銭若しくは手形等の支払金（以下「売得金等」という。）で各債権者の債権及び執行費用の全部を弁済することができる場合には、執行官は、債権者に弁済金を交付し、剰余金を債務者に交付する。 - 日本法令外国語訳データベースシステム

(ii) Where the annual general meeting of members has adopted a resolution pertaining to a proposal related to the appropriation of surplus or disposal of losses (limited to the cases where the contents of the proposal approved by the resolution are in violation of the provision of Article 55, paragraph (1) or (2)), the person specified by a Cabinet Office Ordinance as the director who has presented the proposal to the annual general meeting of members. 例文帳に追加

二　剰余金の処分又は損失の処理に関する議案に係る定時社員総会の決議があった場合（当該決議によって定められた議案の内容が第五十五条第一項又は第二項の規定に違反している場合に限る。）における当該定時社員総会に議案を提案した取締役として内閣府令で定めるもの - 日本法令外国語訳データベースシステム

(4) In a company with accounting auditors, for the purpose of applying the provisions of the preceding two paragraphs to the cases where the financial statements approved under Article 54-4, paragraph (3) satisfy the requirements specified by a Cabinet Office Ordinance for accurate indication of the status of a Mutual Company's property and profits or losses in compliance with the applicable laws and regulations and the articles of incorporation, the term "financial statements" in paragraph (2) shall be deemed to be replaced with "proposal on appropriation of surplus or disposal of losses"; and the term "business report" in the preceding paragraph shall be deemed to be replaced with "financial statements (excluding the proposal on appropriation of surplus or disposal of losses) and business report." 例文帳に追加

４　会計監査人設置会社において、第五十四条の四第三項の承認を受けた計算書類が法令及び定款に従い相互会社の財産及び損益の状況を正しく表示しているものとして内閣府令で定める要件に該当する場合における前二項の規定の適用については、第二項中「計算書類」とあるのは「剰余金の処分又は損失の処理に関する議案」と、前項中「事業報告」とあるのは「計算書類（剰余金の処分又は損失の処理に関する議案を除く。）及び事業報告」とする。 - 日本法令外国語訳データベースシステム

Article 15 A cooperative engaged in mutual aid activities or a cooperative other than one engaged in mutual aid activities (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i) of the New Cooperatives Act) which is already investing the surplus funds that were accrued during the course of its activities by a method other than the methods prescribed in Article 57-5 of the New Cooperatives Act at the time of the enforcement of this Act and whose total number of partner (partner of the member cooperatives in the case of a federation of cooperatives) exceeds the standard specified by a Cabinet Order set forth in Article 35, paragraph (6) of the New Cooperatives Act shall dispose of its assets pertaining to said investment by the day on which three years have elapsed from the enforcement date. 例文帳に追加

第十五条　この法律の施行の際現に新協同組合法第五十七条の五に規定する方法以外でその業務上の余裕金を運用する共済事業を行う協同組合及び共済事業を行う協同組合以外の協同組合（信用協同組合及び新協同組合法第九条の九第一項第一号の事業を行う協同組合連合会を除く。）であって組合員（協同組合連合会にあっては、会員たる組合の組合員）の総数が新協同組合法第三十五条第六項の政令で定める基準を超えるものは、施行日から起算して三年を経過する日までの間に当該運用に係る資産を処分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