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例文

(2) The adjustment rate of insurance premiums as set forth in the preceding paragraph, if each Municipality that participates in said Municipal Mutual Fiscal Stabilization Project (hereinafter referred to as "Specified Municipality" in this Article and paragraph (2) of the following Article) imposes upon each Primary Insured Person an insurance premium according to the amount of insurance premium that is calculated by using the rate of adjustment of insurance premiums, shall be the total amount of insurance premiums received during the project implementation period (which means a period that shall be deemed to be three years that is provided by a Specified Municipality pursuant to the provisions of the constitution referred to in the following paragraph as one period to implement said Municipal Mutual Fiscal Stabilization Project; the same shall apply hereinafter in this paragraph and paragraph (4)) for each said Specified Municipality to be able to maintain a balance of the total amount of the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (except with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits, the amount defrayed or granted to a general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 121, paragraph (1), Article 122, paragraph (1), Article 123, paragraph (1), Article 124, paragraph (1) and Article 125, paragraph (1)), the disbursements necessary for Community Support Projects (except with regard to the disbursements necessary for said Community Support Projects, the amount defrayed or granted to the general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 122-2, Article 123, paragraph (3) and paragraph (4), Article 124, paragraph (3) and paragraph (4), and Article 126, paragraph (1)), the disbursements necessary for payment of a Fiscal Stability Fund contribution, and the disbursements necessary for repayment of Borrowings for Fund Project during said project implementation period in said Municipality, and be determined by said Specified Municipality in accordance with the standards provided by a Cabinet Order. 例文帳に追加

2 前項の調整保険料率は、市町村相互財政安定化事業を行う市町村(以下この条及び次条第二項において「特定市町村」という。)のそれぞれが、それぞれの第一号被保険者に対し、当該調整保険料率により算定した保険料額によって保険料を課するとしたならば、当該特定市町村につき事業実施期間(市町村相互財政安定化事業を実施する期間として特定市町村が次項の規約により定める三年を一期とする期間をいう。以下この項及び第四項において同じ。)において収納される保険料の額の合計額が、当該事業実施期間における当該特定市町村の介護給付及び予防給付に要する費用の額(当該介護給付及び予防給付に要する費用の額につき第百二十一条第一項、第百二十二条第一項、第百二十三条第一項、第百二十四条第一項及び第百二十五条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。)、地域支援事業に要する費用の額(当該地域支援事業に要する費用の額につき第百二十二条の二、第百二十三条第三項及び第四項、第百二十四条第三項及び第四項並びに第百二十六条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。)、財政安定化基金拠出金の納付に要する費用の額並びに基金事業借入金の償還に要する費用の額の合計額と均衡を保つことができるものであって、当該特定市町村が政令で定める基準に従い定めるものとする。 - 日本法令外国語訳データベースシステム

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十八条の八十八の二 連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等(国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。)は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額(当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。)及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限(同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。)から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日(当該合意がない場合その他の政令で定める場合にあつては、政令で定める日)の翌日から一月を経過する日までの期間(第七項において「納税の猶予期間」という。)に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 115-29 (1) An Organizer of a Designated In-Home Service Provider, Designated Community-Based Service Provider, Designated In-Home Long-Term Care Support Provider, Designated Provider of Preventive Long-Term Care Service, Designated Provider of Community-Based Service for Preventive Long-Term Care, Designated Provider of Support for Prevention of Long-Term Care, Designated Facility Covered by Public Aid Providing Long-Term Care to the Elderly, Long-Term Care Health Facility, and Designated Medical Long-Term Care Sanatorium (herein referred to as "Long-Term Care Service Provider"), when said institution personnel obtain an appointment as service provider of Designated In-Home Service Provider, Designated Community-Based Service Provider, Designated In-Home Long-Term Care Support Provider, Designated Facility Covered by Public Aid Providing Long-Term Care to the Elderly, Designated Medical Long-Term Care Sanatorium, Designated Provider of Preventive Long-Term Care Service, Designated Provider of Community-Based Service for Preventive Long-Term Care, and Designated Provider of Support for Prevention of Long-Term Care and an approval of a Long-Term Care Health Facility, and intends to commence offering Home-Visit Long-Term Care, Home-Visit Bathing Long-Term Care and other services as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, or when it is as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, (herein "Long-Term Care Service") pursuant to the provisions of a Cabinet Order, shall report long-term care information pertaining to Long-Term Care Service to be offered (which means contents of Long-Term Care Service and information concerning the management status of the provider or facility that offers Long-Term Care Service, those which are as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary to be provided public notice in order for an Insured Person Requiring Long-Term Care, etc., that uses or intends to use Long-term care to secure an opportunity to use said Long-Term Care Service appropriately and efficiently, the same shall apply herein) to the prefectural governor that governs the location of the Business Office or a facility which provides said Long-Term Care Service. 例文帳に追加

第百十五条の二十九 指定居宅サービス事業者、指定地域密着型サービス事業者、指定居宅介護支援事業者、指定介護予防サービス事業者、指定地域密着型介護予防サービス事業者及び指定介護予防支援事業者並びに指定介護老人福祉施設、介護老人保健施設及び指定介護療養型医療施設の開設者(以下「介護サービス事業者」という。)は、指定居宅サービス事業者、指定地域密着型サービス事業者、指定居宅介護支援事業者、指定介護老人福祉施設、指定介護療養型医療施設、指定介護予防サービス事業者、指定地域密着型介護予防サービス事業者若しくは指定介護予防支援事業者の指定又は介護老人保健施設の許可を受け、訪問介護、訪問入浴介護その他の厚生労働省令で定めるサービス(以下「介護サービス」という。)の提供を開始しようとするときその他厚生労働省令で定めるときは、政令で定めるところにより、その提供する介護サービスに係る介護サービス情報(介護サービスの内容及び介護サービスを提供する事業者又は施設の運営状況に関する情報であって、介護サービスを利用し、又は利用しようとする要介護者等が適切かつ円滑に当該介護サービスを利用する機会を確保するために公表されることが必要なものとして厚生労働省令で定めるものをいう。以下同じ。)を、当該介護サービスを提供する事業所又は施設の所在地を管轄する都道府県知事に報告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) Drawings shall be executed as follows:- (a) without coloring in durable, black sufficiently dense and dark, uniformly thick and well-defined lines and strokes to permit satisfactory reproduction; and (b) cross-sections shall be indicated by hatching, which does not impede the clear reading of the reference signs and leading lines; and (c) the scale of the drawings and the distinctness of their graphical execution shall be such that a photographic reproduction with a linear reduction in size to two-thirds would enable all details to be distinguished without difficulty. If, as an exception, the scale is given on a drawing it shall be represented graphically; and (d) all numbers, letters and reference signs appearing in the drawings shall be simple and clear and brackets, circles and inverted commas shall not be used in association with numbers and letters; and (e) elements of the same figure shall be in proportion to each other, unless a difference in proportion is indispensable for the clarity of the figure; (f) the height of the numbers and letters shall not be less than 0.32 cm and for the lettering of drawings, the Latin and, where customary, the Greek alphabet shall be used; and (g) the same sheet of drawings may contain several figures. Where figures drawn on two or more sheets are intended to form one whole figure, the figures on the several sheets shall be so arranged that the whole figure can be assembled without concealing any part of the partial figures. The different figures shall be arranged without wasting space, clearly separated from one another. The different figures shall be numbered consecutively in Arabic numerals, independently of the numbering of the sheets; and (h) reference signs not mentioned in the description or claims shall not appear in the drawings, and vice versa; (i) the drawings shall not contain textual matter; (j) the sheets of the drawings shall be numbered in accordance with Section 15(7) below.例文帳に追加

(3) 図面は,次のように作成するものとする。 (a) 色彩を用いない,満足な複製が可能な,耐久性のある,黒色の,十分に濃く,暗い,均一の太さの,輪郭の明確な線及び筆法を用いる。 (b) 切断面はハッチングにより示し,その場合は,引用符号及び引出線がハッチングにより不明瞭になってはならない。 (c) 図面の大きさ及びその作図の明瞭性は,線縮尺3分の2の写真複製ですべての詳細を容易に識別することができるものでなければならない。例外的に図面上で縮尺を示す場合は,図で表示する。 (d) 図面に用いられるすべての数字,文字及び引用符号は簡単で明確でなければならず,また,数字及び文字に関連して括弧,丸及び引用符を使用してはならない。 (e) 同一の図の要素は,相互の間の比率が保たれていなければならない。ただし,図の明瞭性のために比率を異ならせることが不可欠である場合は,この限りでない。 (f) 数字及び文字の高さは0.32cm以上でなければならず,また,図面のレタリングには,ローマ字,及びそれが通例である場合はギリシャ文字を用いるものとする。 (g) 図面の同一紙面に複数の図を載せることができる。複数の紙面に描いた図により1の全体図を構成することが意図されている場合は,複数の紙面の図は,各部分図の如何なる部分 も隠れることなしに全体図を組み立てることができるように配置しなければならない。各図は,場所を無駄に使うことなく,相互に明確に分離して配置する。各図は,紙面の番号付けとは無関係に,アラビア数字で連続番号を付す。 (h) 明細書又はクレームにおいて言及されていない引用符号を図面に用いてはならず,逆の場合も同じである。 (i) 図面に文言を記載してはならない。 (j) 図面の紙面には,第15条(7)に従って番号を付す。 - 特許庁

例文

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその内国法人の有する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ものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「課税対象留保金額」という。)に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム


例文

Article 167 (1) A person listed in any of the following items (hereinafter referred to as a "Person Concerned with Tender Offeror, etc." in this Article) who comes to know a Fact Concerning Launch of a Tender Offer, etc. (as defined below) by a person who intends to launch a Tender Offer under Article 27-2(1) (limited to cases where the main clause of said provision applies) or an act specified as equivalent thereto by a Cabinet Order or intends to launch a Tender Offer under Article 27-22-2(1) (hereinafter there are referred to as "Tender Offer, etc." in this Article) for Share Certificates, etc. provided in Article 27-2(1) that are listed in a Financial Instruments Exchange or fall under the category of Over-the-Counter Traded Securities or Tradable Securities (hereinafter referred to as "Listed or Other Share Certificates, etc." in this Article) (such a person is hereinafter referred to as "Tender Offeror, etc." in this Article) or a Fact Concerning Suspension of Tender Offer, etc. by such Tender Offeror, etc. in a manner as prescribed in the respective items shall not make Purchase, etc. (meaning purchase of Regulated Share Certificates, etc. as defined below and Related Share Certificates, etc. as defined below (hereinafter referred to as "Share Certificates, etc." in this Article) and other transactions designated by a Cabinet Order; hereinafter the same shall apply in this Article) of Listed or Other Share Certificates, etc. pertaining to the Tender Offer, etc. or share certificates or bonds with share option issued by a company issuing such Listed or Other Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Regulated Share Certificates, etc." in this Article) or Securities specified in Article 2(1)(xix) that indicate Options pertaining to Regulated Share Certificates, etc. or other Securities specified by a Cabinet Order (hereinafter referred to as "Related Share Certificates, etc." in this paragraph) in cases where he/she comes to know a Fact Concerning Launch of a Tender Offer, etc., and shall not make Sales, etc. (meaning sales of Share Certificates, etc. and other transactions specified by a Cabinet Order; hereinafter the same shall apply in this Article) of Share Certificates, etc. pertaining to the Tender Offer, etc., in cases where he/she comes to know a Fact Concerning Suspension of a Tender Offer, etc., before the Fact Concerning Launch of a Tender Offer, etc. or the Fact Concerning Suspension of a Tender Offer, etc. is Publicized. The same shall apply for one year to a Person Concerned with Tender Offeror, etc. who comes to know a Fact Concerning Launch of a Tender Offer, etc. or a Fact Concerning Suspension of a Tender Offer, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Person Concerned with Tender Offeror, etc. listed in the items: 例文帳に追加

第百六十七条 次の各号に掲げる者(以下この条において「公開買付者等関係者」という。)であつて、第二十七条の二第一項に規定する株券等で金融商品取引所に上場されているもの、店頭売買有価証券若しくは取扱有価証券に該当するもの(以下この条において「上場等株券等」という。)の同項に規定する公開買付け(同項本文の規定の適用を受ける場合に限る。)若しくはこれに準ずる行為として政令で定めるもの又は上場株券等の第二十七条の二十二の二第一項に規定する公開買付け(以下この条において「公開買付け等」という。)をする者(以下この条において「公開買付者等」という。)の公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を当該各号に定めるところにより知つたものは、当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実の公表がされた後でなければ、公開買付け等の実施に関する事実に係る場合にあつては当該公開買付け等に係る上場等株券等又は上場株券等の発行者である会社の発行する株券若しくは新株予約権付社債券その他の政令で定める有価証券(以下この条において「特定株券等」という。)又は当該特定株券等に係るオプションを表示する第二条第一項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連株券等」という。)に係る買付け等(特定株券等又は関連株券等(以下この条において「株券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならず、公開買付け等の中止に関する事実に係る場合にあつては当該公開買付け等に係る株券等に係る売付け等(株券等の売付けその他の取引で政令で定めるものをいう。以下この条において同じ。)をしてはならない。当該公開買付け等の実施に関する事実又は公開買付け等の中止に関する事実を次の各号に定めるところにより知つた公開買付者等関係者であつて、当該各号に掲げる公開買付者等関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 66-8(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation prescribed in the said paragraph (excluding the case where the said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such business year of the domestic corporation shall be referred to as the "applicable business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6(1) of the Act for the relevant base business year of the 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 domestic corporation that are prescribed in Article 39-16(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary company, etc. related to the domestic corporation and a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき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を含む事業年度(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を含む当該内国法人の事業年度(次項において「適用事業年度」という。)前の事業年度又は連結事業年度の期間内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六十六条の六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当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社(当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十六条の八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内国法人に係る他の特定外国子会社等(法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。)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(第三十九条の十六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 - 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 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the 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 consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき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を含む事業年度(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を含む当該連結法人の連結事業年度(次項において「適用連結事業年度」という。)前の連結事業年度又は事業年度の期間内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六十八条の九十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当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社(当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十八条の九十二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連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。)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(第三十九条の百十六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 - 日本法令外国語訳データベースシステム

4. By derogation from Article 18.1(b), a collective mark may consist of signs or references which may serve in trade as a designation of the geographic origin of the goods or services. In such case, however, the Office may refuse a registration, by means of a decision stating its grounds, if the marks applied for could create a situation of unjustified privilege or be otherwise detrimental to the development of other similar initiatives in the region. The above-mentioned Office may solicit the opinion in such case of governmental bodies and interested or competent agencies and bodies. Once granted, the registration of a collective mark consisting of a geographic name shall not entitle the proprietor to prohibit others from using the same name in the course of trade, provided that such use is in accordance with honest practice and is therefore limited to the function of an indication of origin.例文帳に追加

(4) 第 18条(b)の規定を逸脱するものとして,団体標章は,商品又はサービスの原産地を示すものとして取引上役立つ標識又は表示をもって構成することができる。もっとも,その場合において,イタリア特許商標庁は,出願に係る標章が不当な権利状態を引き起こすことがあるか又は地域における他の同様な企業心の開発を阻害することがあるときは,その理由を述べた決定により登録を拒絶することができる。これに関し,イタリア特許商標庁は,政府機関及び関係する若しくは権限のある機関若しくは団体の意見を求めることができる。一旦与えられた,地理的名称からなる団体標章の登録は,その所有者に対し,その地理的名称を他人が取引上使用することを禁止する権限を与えるものではない。ただし,その使用が公正な慣習に従うものであり,かつ,出所の表示を目的とするものに限定されている場合に限る。 - 特許庁

例文

As a rule, only one view of each invention can be shown in the IPO Gazette illustrations. The selection of that portion of a drawing best calculated to explain the nature of the invention or its specific improvement would be facilitated and the final result improved by judicious execution of a figure with express reference to the IPO Gazette, but which must at the same time serve as one of the figures referred to in the specification. For this purpose the figure may be a plan, elevation, section, or perspective view, according to the judgment of the draftsman. All its parts should be especially open and distinct, with very little or no shading, and it must illustrate only the invention claimed, to the exclusion of all other details. When well executed, it will be used without curtailment or change, but any excessive fineness or crowding or unnecessary elaborateness of detail will necessitate its exclusion from the IPO Gazette.例文帳に追加

原則として,各発明について1の図のみをIPO公報に表示することができる。発明の内容又はその具体的な改良点を説明するのに最も適した図面の部分を選択することが望ましく,IPO公報に明確に言及した図を思慮深く作成することにより最終的結果も良いものになる。ただし,これは,同時に,明細書において言及される図の1としても機能するものでなければならない。この目的のため,図は,製図者の判断により,平面図,正面図,断面図又は斜視図にする。図の各部は,特に縁取りをせず,かつ,区別することができるものにし,陰影はなるべく又は全く使用せず,主張する発明のみを例示するものであって,他の一切の要素を除外するものとする。適切に作成された場合は,省略又は変更なく用いるが,過度の微細さ,詰まり過ぎ又は細部の不要な精緻さを伴う場合は,IPO公報から除かれる。 - 特許庁

例文

(1) A patent shall be revoked (Section 61) if it arises that 1. the subject matter of the patent is not patentable according to Sections 1 through 5; 2. the patent does not disclose the invention in a manner sufficiently clear and complete for it to be carried out by a person skilled in the art; 3. the essential contents of the patent have been taken from the descriptions, drawings, models, appliances or equipment of another, or from a process used by another, without the consent of said person (usurpation); 4. the subject matter of the patent extends beyond the content of the application as originally filed with the authority competent for the filing of the application; the same shall apply if the patent was based on a divisional application or on a new application filed in accordance with Section 7(2) and the subject matter of the patent extends beyond the content of the earlier application as originally filed with the authority competent for the filing of the earlier application. 例文帳に追加

(1) 次の事由が発生したときは,特許は取り消される(第 61条)。 1. 特許の対象が,第1条から第5条までの規定により,特許可能なものでないこと 2. 特許が,当該技術分野の熟練者が実施することができる程度に,明瞭かつ完全にその発明を開示していないこと 3. 特許の本質的内容が,他人の発明の説明,図面,ひな形,器具若しくは装置から,又は他人が使用する方法から,当該他人の同意を得ないで,取り出されていること(窃取)4. 特許の対象が,出願に係る権限を有する官庁に最初になされた形での出願の内容を超えていること。特許が分割出願又は第 7条(2)に従ってなされた新たな出願を基礎としており,かつ,特許の対象が,先の出願に係る権限を有する官庁に最初になされた形での先の出願の内容を超えている場合にも,同じ規定が適用される。 - 特許庁

As you know, just because a financial institution has more capital does not mean it is better. In Japan, many credit crunch and credit withdrawal cases arose due to the capital adequacy ratio issue a decade ago, as you and I experienced. I was a Diet member of the ruling party at the time and struggled a great deal with it. At the same time, however, financial stability is also extremely important. In macroeconomics, or to stimulate the economy and attain a sustainable economy, it is necessary to have stable and sound financial institutions, as you are well aware. The question of how global harmonization in this field can be achieved has now become a critical issue at a level that has world historical significance, and is being discussed extensively at G8 and G20. My visit to the United States at such a significant point in time, or in my words, at the biggest juncture of the 21st century, was highly informative. 例文帳に追加

ご存じのように金融の自己資本についても、高ければ高いほどいいというものではございません。日本は10年前に皆さん方も経験したように、自己資本比率で非常に貸し渋り貸しはがしが起こりまして、私も当時は与党の国会議員でございましたが、大変苦労をいたしましたので。しかし、同時に、金融の安定性ということも非常に大事でございましたから、そこら辺をマクロ経済学、あるいは経済の活性化、持続可能な経済と、まさに持続可能な経済には安定した健全な金融機関が必要であるということは、皆さん方よくご存じでございますが、そこら辺をどの辺で世界的に調和をしていくかということは、非常に大事な、今、世界史的な大問題でございまして、G8、G20で話を詰めておりますけれども、そういった大事な時期に、私に言わせれば21世紀の最も節目の時代にアメリカに行かせていただきまして、大変にいい勉強をさせていただきました。 - 金融庁

Where an examiner examining an application in accordance with section 35 of the Act or the Act as it read immediately before October 1, 1989 has reasonable grounds to believe that an application for a patent describing the same invention has been filed, in or for any country, on behalf of the applicant or on behalf of any other person claiming under an inventor named in the application being examined, the examiner may requisition from the applicant any of the following information and a copy of any related document: (a) an identification of any prior art cited in respect of the applications; (b) the application numbers, filing dates and, if granted, the patent numbers; (c) particulars of conflict, opposition, re-examination or similar proceedings; and (d) where a document is not in either English or French, a translation of the document, or a part of the document, into English or French. 例文帳に追加

法律又は1989年10月1日の直前に有効な法律の第35条に従って出願を審査する審査官が,他の何れかの国において若しくはその国に関して同一発明を記載した特許出願が,出願人の代理として又は審査に付されている当該出願に指名されている発明者に基づいて権利を主張する他の何人かの代理として,出願されていると信じるに足る適切な理由を認める場合は,審査官は,次の情報及び関連する書類の謄本を出願人に要求することができる: (a) 当該出願に関して引用された何らかの先行技術の特定 (b) 出願番号,出願日,及び特許されている場合は,特許番号 (c) 抵触審査,異議申立,再審査又はそれらに類似する手続の詳細,及び (d) 文書が英語又はフランス語の何れでもない場合は,当該書類の全部又は一部の英語又はフランス語への翻訳文 - 特許庁

Article 5 With regard to the application of the Civil Code, the Civil Execution Act (Act No. 4 of 1979) and other laws and regulations, a transcript or extract of a registry prescribed in Article 21, paragraph (1) of the Former Act (including cases where applied mutatis mutandis pursuant to Article 24-2, paragraph (3) of the Former Act) that has been issued prior to the enforcement of this Act shall be deemed to be a certificate of registered matters. The same shall apply to a transcript or extract of a registry prescribed in Article 21, paragraph (1) of the Former Act which shall remain in force pursuant to the provision of Article 3, paragraph (4) of the Supplementary Provisions (including cases where applied mutatis mutandis pursuant to Article 24-2, paragraph (3) of the Former Act which shall remain in force pursuant to the provision of Article 3, paragraph (4) of the Supplementary Provisions) or in Article 21, paragraph (1) of the Former Act as applied mutatis mutandis pursuant to the provision of Article 24-2, paragraph (3) of the Former Act which shall remain in force pursuant to the provision of paragraph (1) of the preceding Article. 例文帳に追加

第五条 この法律の施行前に交付された旧法第二十一条第一項(旧法第二十四条ノ二第三項において準用する場合を含む。)に規定する登記簿の謄本又は抄本は、民法、民事執行法(昭和五十四年法律第四号)その他の法令の適用については、これを登記事項証明書とみなす。附則第三条第四項の規定によりなおその効力を有することとされる旧法第二十一条第一項(附則第三条第四項の規定によりなおその効力を有することとされる旧法第二十四条ノ二第三項において準用する場合を含む。)又は前条第一項の規定によりなおその効力を有することとされる旧法第二十四条ノ二第三項の規定において準用する旧法第二十一条第一項に規定する登記簿の謄本又は抄本も、同様とする。 - 日本法令外国語訳データベースシステム

(3) In the cases where the Stock Company Absorbed in Absorption-type Merger or the Wholly Owned Subsidiary Company in Share Exchange is a Company with Classes of Shares, if all or part of the Consideration for the Merger, etc. are Shares with a Restriction on Transfer, etc. (meaning Shares with a Restriction on Transfer and those prescribed by the applicable Ordinance of the Ministry of Justice as being equivalent thereto; hereinafter the same shall apply in this Chapter), the Absorption-type Merger or the Share Exchange shall not become effective without a resolution of a Class Meeting constituted by the Class Shareholders of the class of shares subject to the allotment of the Shares with a Restriction on Transfer, etc. (excluding Shares with a Restriction on Transfer) (in cases where there are two or more classes of shares relating to such Class Shareholders, the respective Class Meetings constituted by Class Shareholders categorized by the class of such two or more classes of shares); provided, however, that this shall not apply to cases where there is no Class Shareholder who is able to exercise a voting right at such Class Meeting. 例文帳に追加

3 吸収合併消滅株式会社又は株式交換完全子会社が種類株式発行会社である場合において、合併対価等の全部又は一部が譲渡制限株式等(譲渡制限株式その他これに準ずるものとして法務省令で定めるものをいう。以下この章において同じ。)であるときは、吸収合併又は株式交換は、当該譲渡制限株式等の割当てを受ける種類の株式(譲渡制限株式を除く。)の種類株主を構成員とする種類株主総会(当該種類株主に係る株式の種類が二以上ある場合にあっては、当該二以上の株式の種類別に区分された種類株主を構成員とする各種類株主総会)の決議がなければ、その効力を生じない。ただし、当該種類株主総会において議決権を行使することができる株主が存しない場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 842 (1) When a judgment upholding a claim relating to an action seeking invalidation of a Share Option issue becomes final and binding, the relevant Stock Company shall pay, to the holders of such Share Options as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company has issued Share Option certificates pertaining to such Share Options (or, in cases where such Share Options are those attached to Bonds with Share Options, certificates of Bonds with Share Options pertaining to such Bonds with Share Options; hereinafter the same shall apply in this paragraph), the Stock Company may request holders of the Share Options to return the Share Option certificates pertaining to the Share Options that became ineffective pursuant to the provisions of Article 839 in exchange for the payment of such monies. 例文帳に追加

第八百四十二条 新株予約権の発行の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該新株予約権に係る新株予約権者に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該新株予約権に係る新株予約権証券(当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債に係る新株予約権付社債券。以下この項において同じ。)を発行しているときは、当該株式会社は、当該新株予約権者に対し、当該金銭の支払をするのと引換えに、第八百三十九条の規定により効力を失った新株予約権に係る新株予約権証券を返還することを請求することができる。 - 日本法令外国語訳データベースシステム

Article 3 (1) A food business operator (meaning a person or juridical person who is engaged in collecting, producing, importing, processing, cooking, storing, transporting, or selling food or additives, or producing, importing, or selling apparatus or containers and packaging, or a person or juridical person who provides food to many and unspecified persons on an ongoing basis at schools, hospitals or other facilities; the same shall apply hereinafter) shall, on his/her own responsibility, endeavor to ensure the safety of the food, additives, apparatus or containers and packaging which he/she collects, produces, imports, processes, cooks, stores, transports, sells, provides to many and unspecified persons, or uses in business (hereinafter referred to as "food for sale, etc."), and for that purpose, he/she shall endeavor to obtain the knowledge and technologies necessary to ensure the safety of food for sale, etc., conduct voluntary inspections of food for sale, etc., and take other necessary measures. 例文帳に追加

第三条 食品等事業者(食品若しくは添加物を採取し、製造し、輸入し、加工し、調理し、貯蔵し、運搬し、若しくは販売すること若しくは器具若しくは容器包装を製造し、輸入し、若しくは販売することを営む人若しくは法人又は学校、病院その他の施設において継続的に不特定若しくは多数の者に食品を供与する人若しくは法人をいう。以下同じ。)は、その採取し、製造し、輸入し、加工し、調理し、貯蔵し、運搬し、販売し、不特定若しくは多数の者に授与し、又は営業上使用する食品、添加物、器具又は容器包装(以下「販売食品等」という。)について、自らの責任においてそれらの安全性を確保するため、販売食品等の安全性の確保に係る知識及び技術の習得、販売食品等の原材料の安全性の確保、販売食品等の自主検査の実施その他の必要な措置を講ずるよう努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

(2) With regard to the business prescribed in the preceding paragraph, when an employer has stipulated that the average weekly working hours in a period not exceeding one month shall not exceed 44 hours in a written agreement either with a labor union organized by a majority of the workers at the workplace concerned where such a labor union exists or with a person representing a majority of the workers at a workplace where no such labor union exists (including resolutions unanimously adopted by a labor-management, and resolutions unanimously adopted by all the members of a working hours reduction task force committee referred to in the provisions of Article 7 of the Shorter Working Hours Promotion Act; hereinafter the same shall apply in this Article), the rules of employment, or the equivalent, the employer may have a worker work in excess of 44 hours in a specified week or in excess of 8 hours in a specified day in accordance with the stipulation, notwithstanding the provisions of Article 32 of the Act. 例文帳に追加

2 使用者は、当該事業場に、労働者の過半数で組織する労働組合がある場合においてはその労働組合、労働者の過半数で組織する労働組合がない場合においては労働者の過半数を代表する者との書面による協定(労使委員会における委員の五分の四以上の多数による決議及び労働時間等設定改善法第七条第一項の労働時間短縮推進委員会における委員の五分の四以上の多数による決議を含む。以下この条において同じ。)により、又は就業規則その他これに準ずるものにより、一箇月以内の期間を平均し一週間当たりの労働時間が四十四時間を超えない定めをした場合においては、前項に規定する事業については同項の規定にかかわらず、その定めにより、特定された週において四十四時間又は特定された日において八時間を超えて、労働させることができる。 - 日本法令外国語訳データベースシステム

Article 24-4-2 (1) A company which is required to submit Annual Securities Reports under Article 24(1) (including those which have submitted Annual Securities Reports under Article 23-3(4); the same shall apply in the following paragraph) shall, if the Securities issued by the company are those listed in Article 24(1)(i) or the company is otherwise required by a Cabinet Order, submit, together with an Annual Securities Report (or a Foreign Company Report in cases where Foreign Company Reports are submitted instead of Annual Securities Reports, etc. defined in Article 24(8) under Article 24(8)), a letter confirming that, pursuant to the provisions of a Cabinet Office Ordinance, statements contained in the Annual Securities Report are appropriate under the Financial Instruments and Exchange Act and Related Regulations (hereinafter referred to as a "Confirmation Letter" in this Article and the following Article). 例文帳に追加

第二十四条の四の二 第二十四条第一項の規定による有価証券報告書を提出しなければならない会社(第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。)のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、内閣府令で定めるところにより、当該有価証券報告書の記載内容が金融商品取引法令に基づき適正であることを確認した旨を記載した確認書(以下この条及び次条において「確認書」という。)を当該有価証券報告書(第二十四条第八項の規定により同項に規定する有価証券報告書等に代えて外国会社報告書を提出する場合にあつては、当該外国会社報告書)と併せて内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

(2) The term "Major Shareholder" as used in (d) to (f) of item (v) of the preceding paragraph means a person who holds voting rights (excluding those specified by a Cabinet Office Ordinance considering the manner of holding or other circumstances; hereinafter referred to as "Subject Voting Rights" in paragraph (4) and Article 32(1)) exceeding 20 percent (or 15 percent when there are facts specified by a Cabinet Office Ordinance as facts estimated to have material influence on the decision of the company's financial and operational policies) of the Voting Rights Held by All the Shareholders, etc. (meaning voting rights of all shareholders, all members, all partners, or all equity investors, and in the case of a stock company, excluding the voting rights of the shares which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares for which the shareholder shall be deemed to have voting rights under the provisions of Article 879(3) of the Companies Act; the same shall apply hereinafter). 例文帳に追加

2 前項第五号ニからヘまでの「主要株主」とは、会社の総株主等の議決権(総株主、総社員、総会員、総組合員又は総出資者の議決権をいい、株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下同じ。)の百分の二十(会社の財務及び業務の方針の決定に対して重要な影響を与えることが推測される事実として内閣府令で定める事実がある場合には、百分の十五)以上の数の議決権(保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下第四項及び第三十二条第一項において「対象議決権」という。)を保有している者をいう。 - 日本法令外国語訳データベースシステム

(4) When the Prime Minister is required to issue one or more decisions under paragraph (1) (limited to the cases where any fact specified in Article 178(1)(ii) has been found) or under preceding two paragraphs, if there is a final and binding court decision on the same case imposing a fine on a Respondent, he/she shall, in lieu of the amount specified in Article 172-2(1) or (2) or the preceding two paragraphs, issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount derived by the following: deducting the amount specified in item (ii) from the amount specified in item (i), and then prorating the amount after said deduction in proportion to the Surcharge Amount Calculated for Respective Decision in relation to each fact pertaining to said one or more decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that when the amount listed in item (i) does not exceed the amount listed in item (ii), the Prime Minister may not issue an administrative monetary penalty payment order under Article 172-2(1) or (2) or the preceding two paragraphs: 例文帳に追加

4 内閣総理大臣は、第一項(第百七十八条第一項第二号に掲げる事実があると認める場合に限る。)又は前二項の規定により一以上の決定をしなければならないときであつて、同一事件について、被審人に対し、罰金の確定裁判があるときは、第百七十二条の二第一項若しくは第二項又は前二項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところにより当該一以上の決定に係る事実について個別決定ごとの算出額に応じて按分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項若しくは第二項又は前二項の規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム

Article 30 (1) When a resident intends to commit acts of concluding or renewing, with a non-resident (including the Branch Offices, etc. in Japan of non-residents; hereinafter the same shall apply in this article), a contract pertaining to the transfer of industrial property rights or other rights related to technology, establishment of the right to use these rights or guidance on technology related to business management conducted by the non-resident, or acts of making changes in the provision of such a contract (hereinafter referred to as "Conclusion of a Technology Introduction Contract, etc." in this article and Articles 55-6 and 70), which are specified by Cabinet Order as being likely to fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of paragraph 3, he/she shall notify in advance, pursuant to the provisions of Cabinet Order, the Minister of Finance and the minister having jurisdiction over the business of the provisions of the contract and other matters specified by Cabinet Order in regard to the Conclusion of a Technology Introduction Contract, etc. 例文帳に追加

第三十条 居住者は、非居住者(非居住者の本邦にある支店等を含む。以下この条において同じ。)との間で当該非居住者の行う工業所有権その他の技術に関する権利の譲渡、これらに関する使用権の設定又は事業の経営に関する技術の指導に係る契約の締結又は更新その他当該契約の条項の変更(以下この条、第五十五条の六及び第七十条において「技術導入契約の締結等」という。)のうち第三項の規定による審査が必要となる技術導入契約の締結等に該当するおそれがあるものとして政令で定めるものをしようとするときは、政令で定めるところにより、あらかじめ、当該技術導入契約の締結等について、その契約の条項その他の政令で定める事項を財務大臣及び事業所管大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 86 (1) No person may acquire or possess voting rights (excluding the voting rights of the shares which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares for which the shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act; hereinafter the same shall apply in this Article and the following Article) exceeding five percent of the voting rights of all shareholders of a Incorporated Commodity Exchange (including the voting rights of the shares which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Bonds, Shares, etc. [Act No. 75 of 2001] and excluding those specified by an ordinance of the competent ministry by taking into consideration the mode of acquisition or possession or any other relevant circumstances; hereinafter referred to as the "Subject Voting Rights" in this Article). 例文帳に追加

第八十六条 何人も、株式会社商品取引所の総株主の議決権(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び次条において同じ。)の百分の五を超える議決権(社債、株式等の振替に関する法律(平成十三年法律第七十五号)第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含み、取得又は保有の態様その他の事情を勘案して主務省令で定めるものを除く。以下この条において「対象議決権」という。)を取得し、又は保有してはならない。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 42 paragraphs (2) to (4) shall be applied mutatis mutandis pursuant to the application of the preceding paragraph. In this case, "one copy" in paragraph (2) of the Article shall be deemed to be replaced with "one copy (except for the applicant for exemption from all theory examination subjects)", "one copy of photograph and a photocopy of the document pursuant to Article 47" in paragraph (3) of the same Article shall be deemed to be replaced with "a copy of the document pursuant to Article 47", and "the abstract of his/her family register or a certificate of entry in his/her family register or a copy of the resident register which states his/her permanent domicile (or in the case of a foreigner, a certificate from a consul of his/her country which certifies his/her nationality, full name, date of birth and sex (in the case of a person who is unable to submit a certificate from a consul from his/her country, a document which certifies those matters issued by a competent authority), also applicable hereafter), and a document which proves that the applicant possesses the flight and other aeronautical experience as listed in Appended Table 2" in paragraph (4) of the Article shall be deemed to be replaced with "flight and other aeronautical experience listed in Appended Table 2". 例文帳に追加

2 第四十二条第二項から第四項までの規定は、前項の申請について準用する。この場合において、同条第二項中「一葉」とあるのは「一葉(学科試験全科目免除申請者を除く。)」と、同条第三項中「写真一葉及び第四十七条の文書の写し」とあるのは「第四十七条の文書の写し」と、同条第四項中「戸籍抄本若しくは戸籍記載事項証明書又は本籍の記載のある住民票の写し(外国人にあつては、国籍、氏名、出生の年月日及び性別を証する本国領事官の証明書(本国領事官の証明書を提出できない者にあつては、権限ある機関が発行するこれらの事項を証明する書類)。以下同じ。)及び別表第二に掲げる飛行経歴その他の経歴」とあるのは「別表第二に掲げる飛行経歴その他の経歴」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

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

3 特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額(租税特別措置法第六十八条の三の二第一項(特定目的信託に係る受託法人の課税の特例)の規定の適用を受ける第二条第二十九号の二ホ(定義)に掲げる特定目的信託に係る第四条の七(受託法人等に関するこの法律の適用)に規定する受託法人(第八項において「特定目的信託に係る受託法人」という。)にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額)」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人(特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。)が外国子会社」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))". 例文帳に追加

3 特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額(租税特別措置法第六十八条の三の三第一項(特定投資信託に係る受託法人の課税の特例)の規定の適用を受ける同項に規定する特定投資信託に係る第四条の七(受託法人等に関するこの法律の適用)に規定する受託法人(第八項において「特定投資信託に係る受託法人」という。)にあつては、同法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額)」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人(特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。)が外国子会社」とする。 - 日本法令外国語訳データベースシステム

(2) In addition to the collection of reports pursuant to the provision of the preceding paragraph, in the case that any licensee of nuclear energy activity, etc. (excluding operators of a foreign nuclear vessel, and in the case of users and former users, etc., limited to those who were required to specify safety provisions pursuant to the provision of Article 56-3 (1); hereinafter the same shall apply in this paragraph) was requested to submit a report, and when the Minister of MEXT, the Minister of METI or the Minister of MLIT finds it particularly necessary for preventing disasters resulting from nuclear fuel material, material contaminated by nuclear fuel material or reactors, said Ministers may request, within the limit necessary for enforcing this Act, any licensee of activity who has conducted a maintenance and inspection of a refining facility, fabricating facility, reactor facility, spent fuel interim storage facility, reprocessing facility, waste disposal facility, waste storage facility or usage facility, etc., established by an licensee of nuclear energy activity, etc. to submit a necessary report. 例文帳に追加

2 文部科学大臣、経済産業大臣又は国土交通大臣は、前項の規定による報告の徴収のほか、同項の規定により原子力事業者等(外国原子力船運航者を除き、使用者及び旧使用者等にあつては、第五十六条の三第一項の規定により保安規定を定めなければならないこととされているものに限る。以下この項において同じ。)に報告をさせた場合において、核燃料物質若しくは核燃料物質によつて汚染された物又は原子炉による災害を防止するため特に必要があると認めるときは、この法律の施行に必要な限度において、原子力事業者等の設置する製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設、廃棄物管理施設又は使用施設等の保守点検を行つた事業者に対し、必要な報告をさせることができる。 - 日本法令外国語訳データベースシステム

Article 1 This Act shall come into force as from October 1, 1977; provided, however, that the revised provision of Article 66, paragraph (3), item (iii) in Article 1 (limited to the portion replacing the term "three one-thousandth (3/1000)" with "three point five one-thousandth (3.5/1000)), the revised provision of Article 12, paragraph (4) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance and the revised provision of the same Article, paragraph (5) in Article 2 (limited to the portion replacing the term "eleven one-thousandth (11/1000) to fifteen one-thousandth (15/1000) inclusive" with "eleven point five one-thousandth (11.5/1000) to fifteen point five one-thousandth (15.5/1000) inclusive" and the portion replacing the term "thirteen one-thousandth (13/1000) to seventeen one-thousandth (17/1000) inclusive" with "thirteen point five one-thousandth (13.5/1000) to seventeen point five one-thousandth (17.5/1000) inclusive"), the provision of the following Article, paragraph (1), and the revised provisions of Articles 4 to 6 inclusive of the Supplementary Provisions of the Act on Improvement, etc. of Employment of Construction Workers (Act No. 33 of 1976) in Article 5 of the Supplementary Provisions shall come into force as from April 1, 1978. 例文帳に追加

第一条 この法律は、昭和五十二年十月一日から施行する。ただし、第一条中雇用保険法第六十六条第三項第三号の改正規定(「千分の三」を「千分の三・五」に改める部分に限る。)、第二条中労働保険の保険料の徴収等に関する法律第十二条第四項の改正規定及び同条第五項の改正規定(「千分の十一から千分の十五まで」を「千分の十一・五から千分の十五・五まで」に改める部分及び「千分の十三から千分の十七まで」を「千分の十三・五から千分の十七・五まで」に改める部分に限る。)、次条第一項の規定並びに附則第五条中建設労働者の雇用の改善等に関する法律(昭和五十一年法律第三十三号)附則第四条から第六条までの改正規定は、昭和五十三年四月一日から施行する。 - 日本法令外国語訳データベースシステム

Article 329 The employer shall, as regards live parts of electric machine and appliance (excluding the portions of electric machine and appliance which are inevitable to be exposed for the purpose of their use such as heating unit of electric heaters, the welding rods of resistance welding machines) which is liable to cause danger of electric shocks to workers when they contact (including contact via an electric conductor; hereinafter the same shall apply in this Chapter) or come in proximity to these parts during work or passage, install enclosures or insulating covers in order to prevent electric shocks. However, this shall not apply to the electric machine and appliance which are installed in an enclosed place such as a switchboard room and substation room where the employer prohibited persons other than those who are engaged in the work set forth in item (iv) of Article 36 (hereinafter referred to as "electrician") from entering, or installed on detached place such as a pole and a tower where there is no possibility that persons other than electrician will come in proximity to them. 例文帳に追加

第三百二十九条 事業者は、電気機械器具の充電部分(電熱器の発熱体の部分、抵抗溶接機の電極の部分等電気機械器具の使用の目的により露出することがやむを得ない充電部分を除く。)で、労働者が作業中又は通行の際に、接触(導電体を介する接触を含む。以下この章において同じ。)し、又は接近することにより感電の危険を生ずるおそれのあるものについては、感電を防止するための囲い又は絶縁覆いを設けなければならない。ただし、配電盤室、変電室等区画された場所で、事業者が第三十六条第四号の業務に就いている者(以下「電気取扱者」という。)以外の者の立入りを禁止したところに設置し、又は電柱上、塔上等隔離された場所で、電気取扱者以外の者が接近するおそれのないところに設置する電気機械器具については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 12 (1) In the event the volume of Oil Gas held by the Oil Gas Importer (means the volume of Oil Gas held by the Oil Gas Importer in compliance with the provisions of the Ordinance of the Ministry of Economy, Trade and Industry as provided in paragraph (1) of the preceding Article. Hereinafter the same in this Article) is less than the standard stockpiles and if the Minister of Economy, Trade and Industry determines that there is no good reason for such shortage, the Minister of Economy, Trade and Industry may recommend such Oil Gas Importer to have and maintain Oil Gas in accordance with the provisions of the said paragraph within a set period of time, except in the case where such Oil Gas Importer obtains the approval as set forth in paragraph (2) of Article 8 applied mutatis mutandis in paragraph (2) of the preceding Article, and the total volume of Oil Gas held by such Oil Gas Importer and other Oil Gas Importers who also obtain such approval together with such Oil Gas Importer is equal to or more than the total volume of their standard stockpiles. 例文帳に追加

第十二条 経済産業大臣は、石油ガス輸入業者の石油ガス保有量(石油ガス輸入業者が前条第一項の経済産業省令で定めるところにより保有する石油ガスの数量をいう。以下この条において同じ。)が基準備蓄量に達していない場合において、その達していないことについて正当な理由がないと認めるときは、その石油ガス輸入業者に対し、期限を定めて、同項の規定に従つて石油ガスを保有すべきことを勧告することができる。ただし、その石油ガス輸入業者が前条第二項において準用する第八条第二項の規定による確認を受けている場合において、その者及びその者とともにその確認を受けている他の石油ガス輸入業者の石油ガス保有量を合計した数量がこれらの者の基準備蓄量を合計した数量以上であるときは、この限りでない。 - 日本法令外国語訳データベースシステム

(2) A chain business operator shall, where the total energy consumption for the previous year in all factories, etc. which belong to said chain business operator and all factories, etc. pertaining to said chain business which belong to a franchisee of the chain business conducted by said chain business operator, as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2), is beyond the level specified by a Cabinet Order under paragraph (1) of the same Article, notify the Minister of Economy, Trade and Industry, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, of the matters specified by an Ordinance of the Ministry of Trade and Industry with regard to energy consumption and other status of energy use for the previous year in all factories, etc. which belong to the chain business operator and all factories, etc. pertaining to said chain business which belong to the franchisee of the chain business conducted by said chain business operator; provided, however, that this shall not apply to a business operator designated pursuant to the provision of the preceding paragraph (hereinafter referred to as a "specified chain business operator"). 例文帳に追加

2 連鎖化事業者は、その設置しているすべての工場等及び当該連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係るすべての工場等の前年度における第七条第二項の政令で定めるところにより算定したエネルギーの使用量の合計量が同条第一項の政令で定める数値以上であるときは、経済産業省令で定めるところにより、その設置しているすべての工場等及び当該連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係るすべての工場等の前年度におけるエネルギーの使用量その他エネルギーの使用の状況に関し、経済産業省令で定める事項を経済産業大臣に届け出なければならない。ただし、前項の規定により指定された者(以下「特定連鎖化事業者」という。)については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 46 (1) Any person (excluding those who intend to engage in the business of repairing specified measuring instruments used by themselves exclusively for purposes other than measurements with regard to transactions and certifications) who intends to engage in the business of repairing specified measuring instruments (excluding minor repair works specified by the Ordinance of the Ministry of Economy, Trade and Industry; the same shall apply hereinafter except in Article 49, paragraph 3) shall notify, in accordance with the business classification specified by the Ordinance of the Ministry of Economy, Trade and Industry (simply referred to as a "business classification" in item 2), the Minister of the Ministry of Economy, Trade and Industry in the case of business pertaining to repairing of electric meters, or the prefectural governor having jurisdiction over the location of the person's place of business where the person intends to engage in the business of repairing specified measuring instruments in the case of business pertaining to repairing other specified measuring instruments; provided, however, that this shall not apply to the case where the notifying manufacturing business operator intends to engage in the business of repairing specified measuring instruments pertaining to the notification pursuant to the provision of Article 40, paragraph 1. 例文帳に追加

第四十六条 特定計量器の修理(経済産業省令で定める軽微な修理を除く。第四十九条第三項を除き、以下同じ。)の事業を行おうとする者(自己が取引又は証明における計量以外にのみ使用する特定計量器の修理の事業を行う者を除く。)は、経済産業省令で定める事業の区分(第二号において単に「事業の区分」という。)に従い、あらかじめ、次の事項を、電気計器に係る場合にあっては経済産業大臣に、その他の特定計量器に係る場合にあっては当該特定計量器の修理をしようとする事業所の所在地を管轄する都道府県知事に届け出なければならない。ただし、届出製造事業者が第四十条第一項の規定による届出に係る特定計量器の修理の事業を行おうとするときは、この限りでない。 - 日本法令外国語訳データベースシステム

(i) unfair competition listed in Article 2(1)(i), (ii), (xiii) and (xv) the act of using or indicating in a normally used manner a common name for goods or business (excluding the name of a place of origin of goods made from grapes or using grapes as an ingredient, which has become a common name) or an indication of goods or business that is commonly used for identical or similar goods or business (hereinafter collectively referred to as a "common name, etc."), or the act of assigning, delivering, displaying for the purpose of assignment or delivery, exporting, importing or providing through an electronic telecommunication line, goods using or indicating a common name, etc. in a normally used manner (including an act of providing services using or indicating a common name, etc. in a normally used manner, in the case of unfair competition listed in Items (xiii) and (xv) of the same paragraph); 例文帳に追加

一 第二条第一項第一号、第二号、第十三号及び第十五号に掲げる不正競争 商品若しくは営業の普通名称(ぶどうを原料又は材料とする物の原産地の名称であって、普通名称となったものを除く。)若しくは同一若しくは類似の商品若しくは営業について慣用されている商品等表示(以下「普通名称等」と総称する。)を普通に用いられる方法で使用し、若しくは表示をし、又は普通名称等を普通に用いられる方法で使用し、若しくは表示をした商品を譲渡し、引き渡し、譲渡若しくは引渡しのために展示し、輸出し、輸入し、若しくは電気通信回線を通じて提供する行為(同項第十三号及び第十五号に掲げる不正競争の場合にあっては、普通名称等を普通に用いられる方法で表示をし、又は使用して役務を提供する行為を含む。) - 日本法令外国語訳データベースシステム

(4) An Insurance Company shall, when it intends to have as its subsidiary any of the Company Eligible for Subsidiary Company listed in paragraph (1), items (i) to (xii) inclusive or (xiv) (other than a company specialized in a Dependent Business (referring to a Dependent Business falling under paragraph (2), item (i); hereinafter the same shall apply in this paragraph and paragraph (7)) or in any business specified by a Cabinet Office Ordinance as ancillary or related to the Insurance Business (for a company carrying on a Dependent Business, limited to that engages in it mainly for business operated by the Insurance Company); referred to as "Insurance Company, etc. Eligible for Subsidiary Company" hereinafter in this Article as well as in paragraph (4), item (i) of the following Article), obtain in advance the authorization from the Prime Minister, unless it receives an authorization for business acquisition, merger or company split under Article 142, Article 167, paragraph (1) or Article 173-6, paragraph (1). 例文帳に追加

4 保険会社は、子会社対象会社のうち、第一項第一号から第十二号まで又は第十四号に掲げる会社(従属業務(第二項第一号に掲げる従属業務をいう。以下この項及び第七項において同じ。)又は保険業に付随し、若しくは関連する業務として内閣府令で定めるものを専ら営む会社(従属業務を営む会社にあっては、主として当該保険会社の営む業務のためにその業務を営んでいる会社に限る。)を除く。以下この条及び次条第四項第一号において「子会社対象保険会社等」という。)を子会社としようとするときは、第百四十二条、第百六十七条第一項又は第百七十三条の六第一項の規定により事業の譲受け、合併又は会社分割の認可を受ける場合を除き、あらかじめ、内閣総理大臣の認可を受けなければならない。 - 日本法令外国語訳データベースシステム

(viii) Induce the Policyholder or the insured to apply for an insurance contract, knowing that a specified person concerned with the Insurance Company, etc. or Foreign Insurance Company, etc. (meaning a specified person concerned as set forth in Article 100-3 (including the cases where it is applied mutatis mutandis pursuant to Article 272-13, paragraph (2); the same shall apply in Article 301) or a specified person concerned as set forth in Article 194, other than an Insurance Holding Company or Small Amount and Short Term Insurance Holding Company of which the Insurance Company, etc. or Foreign Insurance Company, etc. is a subsidiary (referred to as "Insurance Holding Company, etc." hereinafter in this Article as well as in Article 301-2), a subsidiary company of the Insurance Holding Company, etc. (other than an Insurance Company, etc. or Foreign Insurance Company, etc.), or a person carrying on Insurance Business) has promised to offer, or actually offered, a special advantage to the Policyholder or the insured. 例文帳に追加

八 保険契約者又は被保険者に対して、当該保険契約者又は被保険者に当該保険会社等又は外国保険会社等の特定関係者(第百条の三(第二百七十二条の十三第二項において準用する場合を含む。第三百一条において同じ。)に規定する特定関係者及び第百九十四条に規定する特殊関係者のうち、当該保険会社等又は外国保険会社等を子会社とする保険持株会社及び少額短期保険持株会社(以下この条及び第三百一条の二において「保険持株会社等」という。)、当該保険持株会社等の子会社(保険会社等及び外国保険会社等を除く。)並びに保険業を行う者以外の者をいう。)が特別の利益の供与を約し、又は提供していることを知りながら、当該保険契約の申込みをさせる行為 - 日本法令外国語訳データベースシステム

Article 1-3-3 For the purpose of applying the provisions of Articles 270-6-8 and 270-6-10 to the cases where the Corporation has made any decision under Article 270-6-8, paragraph (1) by 31 March 2001, the term "the Covered Insurance Contract" in that paragraph shall be deemed to be replaced with "the Covered Insurance Contract (including the Covered Insurance Contracts in the Special Provision Period as defined in Article 1-3, paragraph (1), item (i) of the Supplementary Provisions (hereinafter referred to as "Covered Insurance Contracts in the Special Provision Period" in this Article); the same shall apply in Article 270-6-10);" the term "the Covered Insurance Contract" in Article 270-6-8, paragraph (2) shall be deemed to be replaced with "the Covered Insurance Contract (excluding the Covered Insurance Contracts in the Special Provision Period);" and the term "or the amount obtained by multiplying the amount of insurance claims and other benefits under the Covered Insurance Contracts in the Special Provision Period by the ratio to be specified by a Cabinet Office Ordinance/Ordinance of the Ministry of Finance" shall be deemed to be inserted before the term "(hereinafter referred to as" in Article 270-6-8, paragraph (2). 例文帳に追加

第一条の三の三 平成十三年三月三十一日までに機構が第二百七十条の六の八第一項の規定による決定をした場合における同条及び第二百七十条の六の十の規定の適用については、同項中「補償対象契約」とあるのは「補償対象契約(附則第一条の三第一項第一号に規定する特例期間補償対象契約(以下この条において「特例期間補償対象契約」という。)を含む。第二百七十条の六の十において同じ。)」と、第二百七十条の六の八第二項中「補償対象契約」とあるのは「補償対象契約(特例期間補償対象契約を除く。)」と、「得た額」とあるのは「得た額又は特例期間補償対象契約の保険金その他の給付金の額に内閣府令・財務省令で定める率を乗じて得た額」とする。 - 日本法令外国語訳データベースシステム

(1) No person may acquire or possess voting rights (excluding the voting rights of the shares of stock which cannot be exercised for all matters that are subject to a resolution at a general meeting of shareholders and including the voting rights of the shares of stock for which the shareholder is deemed to have voting rights pursuant to the provisions of Article 879, paragraph 3 of the Company Act; hereinafter the same shall apply in this Article and the following Article) exceeding five percent of the voting rights of all shareholders of a Incorporated Commodity Exchange (including the voting rights of the shares of stock which cannot be asserted against the issuer pursuant to the provisions of Article 147, paragraph 1 or Article 148, paragraph 1 of the Act on Transfer of Bonds, Shares, etc. [Act No. 75 of 2001] and excluding those specified by an ordinance of the competent ministry by taking into consideration the mode of acquisition or possession or any other relevant circumstances; hereinafter referred to as the "Subject Voting Rights" in this Article). 例文帳に追加

1 何人も、株式会社商品取引所の総株主の議決権(株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この条及び次条において同じ。)の百分の五を超える議決権(社債、株式等の振替に関する法律(平成十三年法律第七十五号)第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含み、取得又は保有の態様その他の事情を勘案して主務省令で定めるものを除く。以下この条において「対象議決権」という。)を取得し、又は保有してはならない。 - 経済産業省

(ii) Subscription for shares, share options (excluding those attached to bonds with share option), or Bonds with Share Options, etc. (meaning Bonds with Share Options, etc. as defined in Article 5, paragraph (1), item (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act; hereinafter the same shall apply in this item and in the following paragraph), and the holding of the shares, the share options (including the shares issued or transferred through the exercise of the share options), or the Bonds with Share Options, etc. (including the shares issued or transferred through the exercise of the share options attached to the Bonds with Share Options, etc.) pertaining to such subscription, which have been issued by a stock company with stated capital exceeding 300,000,000 yen that is a Small and Medium-sized Enterprise Operator being a Certified Research and Development Business Operator or a Supervisory Business Operator in order to raise the funds required for the purpose of engaging in Research and Development Business or Supervisory Business according to a Certified Research and Development Business Plan or a Certified Supervisory Business Plan. 例文帳に追加

二 認定研究開発事業者又は認定統括事業者である中小企業者のうち資本金の額が三億円を超える株式会社が認定研究開発事業計画又は認定統括事業計画に従って研究開発事業又は統括事業を行うために必要とする資金の調達を図るために発行する株式、新株予約権(新株予約権付社債に付されたものを除く。)又は新株予約権付社債等(中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下この号及び次項において同じ。)の引受け及び当該引受けに係る株式、新株予約権(その行使により発行され、又は移転された株式を含む。)又は新株予約権付社債等(新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。)の保有 - 経済産業省

(6) The provisions of Article 67 (Determinations to Call Organizational Meetings), Article 68 (excluding items in paragraph (2)) (Notices of Calling of Organizational Meetings), Articles 70 and Article 71 (Giving of Organizational Meeting Reference Documents and Voting Forms), Article 73, paragraph (4) (Resolutions of Organizational Meetings), Article 74 to 76 inclusive (Proxy Voting, Voting in Writing, Voting by Electromagnetic Means), Article 78 to 80 inclusive (Accountability of Incorporators, Authority of Chairperson, Resolution for Postponement or Adjournment), and Article 81 (excluding paragraph (4)) (Minutes) of the Companies Act shall apply mutatis mutandis to the Organizational Meeting of a Mutual Company; and the provisions of Article 830 (Action for Declaratory Judgment on Nonexistence or Nullity of Resolution of Shareholders Meeting, etc.), Article 831 (Lawsuit for Rescission of Resolution of Shareholders Meeting, etc.), Article 834 (limited to the segment pertaining to items (xvi) and (xvii)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836, paragraphs (1) and (3) (Order to Furnish Security), Article 837 (Compulsory Consolidation of Oral Arguments, etc.), Article 838 (Scope of Effect of Judgment in Favor of Claim), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (g)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to an action for a declaratory judgment on nonexistence or nullity of, or rescission of a resolution of a Mutual Company's Organizational Meeting, respectively. In this case, the terms "Shareholders at Incorporation" in those provisions (excluding Article 67, paragraph (2) and Article 831, paragraph (1) of that Act), and "Shareholders at Incorporation (excluding Shareholders at Incorporation who may not exercise votes on all matters which may be resolved at Organizational Meetings. The same shall apply in the following Article to Article 71 inclusive.)" in Article 67, paragraph (2) of that Act shall be deemed to be replaced with "prospective members;" the term "two weeks (or one week if the Stock Company to be incorporated is not a Public Company, except in cases where the matters listed in paragraph (1), item (iii) or (iv) of the preceding Article are decided, (or if a shorter period of time is provided for in the articles of incorporation in cases where the Stock Company to be incorporated is a Stock Company other than a Company with Board of Directors, such shorter period of time))" in Article 68, paragraph (1) of that Act shall be deemed to be replaced with "two weeks;" the term "shall be in writing in the following cases" in Article 68, paragraph (2) shall be deemed to be replaced with "shall be in writing;" the term "Article 27, item (v), or Article 59, paragraph (3), item (i)" in Article 68, paragraph (5) shall be deemed to be replaced with "Article 30-7, paragraph (2), item (i) of the Insurance Business Act;" the term "shareholders, etc. (or, shareholders, etc., shareholders at incorporation, directors at incorporation or company auditors at incorporation where the shareholder meeting, etc. set forth in the relevant item is an Organizational Meeting or class Organizational Meeting" in Article 831, paragraph (1) shall be deemed to be replaced with "members, directors, auditors or liquidators (or, members, directors, executive officers or liquidators in a company with Committees), or prospective members, directors at incorporation (referring to the directors at incorporation set forth in Article 30-10, paragraph (1) of the Insurance Business Act; hereinafter the same shall apply in this paragraph) or company auditors at incorporation (referring to the company auditors at incorporation set forth in paragraph (1) of that Article; hereinafter the same shall apply in this paragraph) of a Mutual Company;" and the term" directors, company auditors or liquidators (including a person who has the rights and obligations of a director, company auditor or liquidator pursuant to the provision of Article 346, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4)) where the resolution is a resolution of the shareholders meeting or class meeting, and including directors at incorporation or company auditors at incorporation where the resolution is a resolution of the Organizational Meeting or class Organizational Meeting" in the same paragraph of the Companies Act shall be deemed to be replaced with "directors, company auditors, liquidators, directors at incorporation or company auditors at incorporation;", and any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

6 会社法第六十七条(創立総会の招集の決定)、第六十八条(第二項各号を除く。)(創立総会の招集の通知)、第七十条、第七十一条(創立総会参考書類及び議決権行使書面の交付等)、第七十三条第四項(創立総会の決議)、第七十四条から第七十六条まで(議決権の代理行使、書面による議決権の行使、電磁的方法による議決権の行使)、第七十八条から第八十条まで(発起人の説明義務、議長の権限、延期又は続行の決議)及び第八十一条(第四項を除く。)(議事録)の規定は相互会社の創立総会について、同法第八百三十条(株主総会等の決議の不存在又は無効の確認の訴え)、第八百三十一条(株主総会等の決議の取消しの訴え)、第八百三十四条(第十六号及び第十七号に係る部分に限る。)(被告)、第八百三十五条第一項(訴えの管轄)、第八百三十六条第一項及び第三項(担保提供命令)、第八百三十七条(弁論等の必要的併合)、第八百三十八条(認容判決の効力が及ぶ者の範囲)、第八百四十六条(原告が敗訴した場合の損害賠償責任)並びに第九百三十七条第一項(第一号トに係る部分に限る。)(裁判による登記の嘱託)の規定は相互会社の創立総会の決議の不存在若しくは無効の確認又は取消しの訴えについて、それぞれ準用する。この場合において、これらの規定(同法第六十七条第二項及び第八百三十一条第一項を除く。)中「設立時株主」とあり、及び同法第六十七条第二項中「設立時株主(創立総会において決議をすることができる事項の全部につき議決権を行使することができない設立時株主を除く。次条から第七十一条までにおいて同じ。)」とあるのは「社員になろうとする者」と、同法第六十八条第一項中「二週間(前条第一項第三号又は第四号に掲げる事項を定めたときを除き、設立しようとする株式会社が公開会社でない場合にあっては、一週間(当該設立しようとする株式会社が取締役会設置会社以外の株式会社である場合において、これを下回る期間を定款で定めた場合にあっては、その期間))」とあるのは「二週間」と、同条第二項中「次に掲げる場合には、前項」とあるのは「前項」と、同条第五項中「第二十七条第五号又は第五十九条第三項第一号」とあるのは「保険業法第三十条の七第二項第一号」と、同法第八百三十一条第一項中「株主等(当該各号の株主総会等が創立総会又は種類創立総会である場合にあっては、株主等、設立時株主、設立時取締役又は設立時監査役)」とあるのは「相互会社の社員、取締役、監査役若しくは清算人(委員会設置会社にあっては、社員、取締役、執行役又は清算人)又は社員になろうとする者、設立時取締役(保険業法第三十条の十第一項に規定する設立時取締役をいう。以下この項において同じ。)若しくは設立時監査役(同条第一項に規定する設立時監査役をいう。以下この項において同じ。)」と、「取締役、監査役又は清算人(当該決議が株主総会又は種類株主総会の決議である場合にあっては第三百四十六条第一項(第四百七十九条第四項において準用する場合を含む。)の規定により取締役、監査役又は清算人としての権利義務を有する者を含み、当該決議が創立総会又は種類創立総会の決議である場合にあっては設立時取締役又は設立時監査役を含む。)」とあるのは「取締役、監査役、清算人、設立時取締役又は設立時監査役」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 7 (1) An administrative agency which has the authority to grant permission, authorization or confirmation for the new construction, extension, reconstruction, relocation, repair or remodeling of a building, for a change of intended purpose of a building or for use of a building, or a person delegated thereby, or a designated confirmation and inspection body which makes a confirmation under the provision of Article 6-2, paragraph (1) of the Building Standards Act (Act No. 201 of 1950) (including cases where applied mutatis mutandis pursuant to Article 87, paragraph (1); hereinafter the same shall apply in this paragraph) (meaning a designated confirmation and inspection body prescribed in Article 77-21, paragraph (1) of said Act; hereinafter the same shall apply in this Article) may not grant said permission, authorization or confirmation or make a confirmation under the provision of Article 6-2, paragraph (1) of said Act, respectively, without the consent of the fire chief or fire station chief who has jurisdiction over the construction site or location of the building for which said permission, authorization or confirmation or a confirmation under the provision of Article 6-2, paragraph (1) of said Act is sought; provided, however, that this shall not apply where the building for which a confirmation (including a confirmation under the provision of Article 6-2, paragraph (1) of said Act) is sought is a residence (excluding a row house, apartment house and any other residence specified by Cabinet Order) within areas other than primary fire protection districts or secondary fire protection districts listed in Article 8, paragraph (1), item (v) of the City Planning Act (Act No. 100 of 1968) or where a building official makes a confirmation under the provision of Article 6, paragraph (1) of the Building Standards Act as applied mutatis mutandis pursuant to Article 87-2 of said Act. 例文帳に追加

第七条 建築物の新築、増築、改築、移転、修繕、模様替、用途の変更若しくは使用について許可、認可若しくは確認をする権限を有する行政庁若しくはその委任を受けた者又は建築基準法(昭和二十五年法律第二百一号)第六条の二第一項(同法第八十七条第一項において準用する場合を含む。以下この項において同じ。)の規定による確認を行う指定確認検査機関(同法第七十七条の二十一第一項に規定する指定確認検査機関をいう。以下この条において同じ。)は、当該許可、認可若しくは確認又は同法第六条の二第一項の規定による確認に係る建築物の工事施工地又は所在地を管轄する消防長又は消防署長の同意を得なければ、当該許可、認可若しくは確認又は同項の規定による確認をすることができない。ただし、確認(同項の規定による確認を含む。)に係る建築物が都市計画法(昭和四十三年法律第百号)第八条第一項第五号に掲げる防火地域及び準防火地域以外の区域内における住宅(長屋、共同住宅その他政令で定める住宅を除く。)である場合又は建築主事が建築基準法第八十七条の二において準用する同法第六条第一項の規定による確認をする場合においては、この限りでない。 - 日本法令外国語訳データベースシステム

However, I am aware of the current problems, which is why I created the Follow-up Team. It is because the problems affect the very core of financial businesses. I have repeatedly stated that in the financial sector, the soundness of banks is - that is, sound and robust banks are - required for the progress of sustainable companies and a sustainable economy from a global perspective as reflected in Basel III. At the same time, we are talking about politics here, so I believe it is necessary to have both a bird's-eye view as well as a bug's-eye view. While the soundness of global banks is important, a bug's-eye view of everyday life at the individual level is equally important. As I am from a town in Kitakyushu, which is home to many SMEs and microenterprises, I am well aware of and know first-hand how desperately emergency funds are needed when there is no income to pay for year-end bonuses due to the bankruptcy of a microenterprise. I believe it is extremely important for monetary policy to adopt such a bug's-eye view and fill the gap. 例文帳に追加

ただし、今の問題意識は私も持っておりまして、やはりフォローアップチームを作っておりまして、そこら辺も非常に金融業の基本にかかわるところでございまして、やっぱりどういうふうな、私は率直に言えば改正貸金業法をやらせていただいたのですが、そういったことは非常に、やっぱり金融は、まさにバーゼル III で世界的な視野でも銀行の健全性、そしてなおかつ、私は何度も申しますように、持続可能な企業、あるいは持続可能な経済の発展のために、健全で強力な銀行が必要だと、こういうことを私は何回も申し上げましたように、同時にやっぱり政治ですから、私は鳥の目と虫の目が必要だということを私は基本的に思っておりまして、そういった世界的な、世界のグローバルな銀行の健全性も大事だけれども、一人ひとりの虫の目、生活に関する、やはりどうしても、私なんかは中小零細企業の町の北九州出身ですから、小さい零細企業は倒産して、年末のボーナスのお金が入ってこなくなったから、もう本当にぜひつなぎ資金が必要だというニーズがあるということをよく知っていますし、よく経験させていただいていますから、そういった虫の目も考えて、しっかりそこら辺を補完的にきちっと、非常に私は金融政策のそれが大事なことだと思います。 - 金融庁

(3) Article 7, Article 9(1) and Article 10(1) shall apply mutatis mutandis to a Status Report of Parent Company, etc. In this case, the part "a statement set forth in Article 5(1) or in other documents required under Article 5(6), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of said statement or said other documents for the public interest or protection of investors, during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect" in Article 7 shall be deemed to be replaced with "a Status Report of Parent Company, etc. (meaning Status Report of Parent Company, etc. as provided for in Article 24-7(1); the same shall apply hereinafter), or there occurs any other circumstance provided for by a Cabinet Office Ordinance as that which requires amendment of a Status Report of Parent Company, etc. for the public interest or protection of investors"; the terms "the person making the notification" and "an amendment" in Article 7 shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively; the terms "the person submitting them" and "an amendment" in Article 9(1) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "an amendment report," respectively: the term "the person submitting the Securities Registration Statement"; and the part "to submit an amendment and may, when he/she finds necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1)) shall be deemed to be replaced with "the person submitting the Status Report of Parent Company, etc." and "to submit an amendment report," respectively; and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

3 第七条、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「親会社等状況報告書(第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。)」と、「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」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

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue). 例文帳に追加

4 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等(当該居住者が当該特定外国子会社等に係る間接保有の株式等(同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る外国法人の株式等(当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。)を含む。以下この項において同じ。)を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額(当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額)とする。 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income 例文帳に追加

一 法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者(同条第一項に規定する国外関連者をいう。)の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得(当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。)が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額(当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。)その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

Article 67 With regard to matters concerning the application of the provisions of Part II, Chapter V (Filing of Returns, Payment, and Refunds for Residents) of the Act that are applied mutatis mutandis pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act, and the provisions of Part II, Chapter V (Filing of Returns, Payment, and Refunds for Residents) of the Order that are applied mutatis mutandis pursuant to Article 293 (Mutatis Mutandis Application to Nonresidents) of the Order, the provisions of Chapter III of the preceding Part (Filing of Returns, Payment, and Refunds for Residents) shall apply mutatis mutandis. In this case, the term "commenced operations" in Article 55, item (iv) (Matters to Be Entered in an Application Form for Approval for Filing a Blue Return) shall be deemed to be replaced with "commenced operations in Japan"; the term "a balance sheet and profit and loss statement" in Article 57, paragraph (1) (Record, etc. of Transactions for Filing a Blue Return) shall be deemed to be replaced with "a balance sheet and profit and loss statement (with regard to a taxpayer filing a blue return who is engaged in operations prescribed in Article 143 (Blue Return) both in and outside Japan, a balance sheet and profit and loss statement for his/her operations in Japan, in addition to a balance sheet and profit and loss statement for the entirety of his/her operations; hereinafter the same shall apply in this Section)"; and the term "commenced operations" in Article 60, paragraph (2) (Settlement) shall be deemed to be replaced with "commenced operations in Japan." 例文帳に追加

第六十七条 法第百六十六条(非居住者に対する準用)において準用する法第二編第五章(居住者に係る申告、納付及び還付)の規定及び令第二百九十三条(非居住者に対する準用)において準用する令第二編第五章(居住者に係る申告、納付及び還付)の規定の適用に係る事項については、前編第三章(居住者に係る申告、納付及び還付)の規定を準用する。この場合において、第五十五条第四号(青色申告承認申請書の記載事項)中「業務を開始した」とあるのは「業務を国内において開始した」と、第五十七条第一項(青色申告のための取引の記録等)中「貸借対照表及び損益計算書」とあるのは「貸借対照表及び損益計算書(国内及び国外の双方にわたつて法第百四十三条(青色申告)に規定する業務を行なう青色申告者については、その者の行なう当該業務の全体に係る貸借対照表及び損益計算書のほか、その国内において行なう当該業務に係る貸借対照表及び損益計算書とする。以下この節において同じ。)」と、第六十条第二項(決算)中「業務を開始した」とあるのは「業務を国内において開始した」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) An interim return form or final return form that a foreign corporation files, which states matters listed in the items of Article 72, paragraph (1) (Matters to Be Entered in Interim Return Form in the Case of Provisional Settlement of Accounts, etc.) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act, shall be attached with the following documents (in the case where the following documents are created as an electromagnetic record (meaning a record made by an electronic method, a magnetic method, or any other method not recognizable to human senses, which is used for information processing by computer; hereinafter the same shall apply in this paragraph) or where an electromagnetic record containing information to be entered in the following documents has been created in lieu of creation of such documents, documents stating the details of the information contained in the electromagnetic record), in addition to documents prescribed in Article 72, paragraph (2) or Article 74, paragraph (2) (Documents to Be Attached to Final Return Form) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act and in Article 33 or Article 35 as applied mutatis mutandis pursuant to the preceding paragraph; provided, however, that in the case where a foreign corporation files an interim return form under Article 72, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act, documents listed in item (ii) are not required to be attached: 例文帳に追加

2 外国法人の提出する法第百四十五条第一項において準用する法第七十二条第一項各号(仮決算をした場合の中間申告書の記載事項等)に掲げる事項を記載した中間申告書又は確定申告書には、法第百四十五条第一項において準用する法第七十二条第二項又は第七十四条第二項(確定申告書の添付書類)及び前項において準用する第三十三条又は第三十五条に規定する書類のほか、次の各号に掲げるもの(当該各号に掲げるものが電磁的記録(電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。)で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類)を添付しなければならない。ただし、法第百四十五条第一項において準用する法第七十二条第一項の規定による中間申告書を提出する場合は、第二号に掲げるものを添付することを要しない。 - 日本法令外国語訳データベースシステム

Article 30-14 The provisions of Part II, Chapter I, Section 8 (excluding Article 52, paragraph (2), item (ii)) (Liability of Incorporators) and Article 103, paragraph (2) (Liabilities of Incorporators) of the Companies Act shall apply mutatis mutandis to the liabilities of incorporators, directors at incorporation or auditors at incorporation of a Mutual Company. In this case, the term "(in this paragraph and in item (ii) excluding those who contributed in kind under Article 28, item (i) or the assignor of the properties under item (ii) of the same Article)" in Article 52, paragraph (2) (Liability for Insufficiency of Value of Properties Contributed) of that Act shall be deemed to be replaced with "(excluding the assignor of the properties under Article 24, paragraph (1), item (i) of the Insurance Business Act)"; the term "Article 28, item (i) or (ii)" in Article 52, paragraph (2), item (i) shall be deemed to be replaced with "Article 24, paragraph (1), item (i) of the Insurance Business Act;" the term "Article 33, paragraph (10), item (iii)" in Article 52, paragraph (3) shall be deemed to be replaced with "Article 33, paragraph (10), item (iii) as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Insurance Business Act;" and in Article 103, paragraph (2) of that Act, the term "In cases where the solicitation under Article 57, paragraph (1) is carried out," shall be deemed to be deleted, and the terms "such solicitation" and "the preceding paragraph" shall be deemed to be replaced with "solicitation under Article 27 or Article 30-6, paragraph (1) of the Insurance Business Act" and "Article 52, paragraph (2) (excluding item (ii))," respectively; any technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

第三十条の十四 会社法第二編第一章第八節(第五十二条第二項第二号を除く。)(発起人等の責任)及び第百三条第二項(発起人の責任等)の規定は、相互会社の発起人、設立時取締役又は設立時監査役の責任について準用する。この場合において、同法第五十二条第二項(出資された財産等の価額が不足する場合の責任)中「(第二十八条第一号の財産を給付した者又は同条第二号の財産の譲渡人を除く。第二号において同じ。)」とあるのは「(保険業法第二十四条第一項第一号の財産の譲渡人を除く。)」と、同項第一号中「第二十八条第一号又は第二号」とあるのは「保険業法第二十四条第一項第一号」と、同条第三項中「第三十三条第十項第三号」とあるのは「保険業法第二十四条第二項において準用する第三十三条第十項第三号」と、同法第百三条第二項中「第五十七条第一項の募集をした場合において、当該募集」とあるのは「保険業法第二十七条又は第三十条の六第一項の募集」と、「前項」とあるのは「第五十二条第二項(第二号を除く。)」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 163 (1) When an Officer or a Major Shareholder (meaning a shareholder who holds voting rights (excluding those specified by a Cabinet Office Ordinance in consideration of the manner of acquisition or holding thereof or other circumstances) exceeding 10 percent of the Voting Rights Held by All the Shareholders, etc. in the name of him/herself or another person (or under a fictitious name); hereinafter the same shall apply in this Article to Article 166) of the Issuer of Securities specified in Article 2(1)(v), (vii) or (ix) which are listed in a Financial Instruments Exchange or falling under the category of Over-the-Counter Traded Securities or Securities Handled (except those specified by a Cabinet Order) or of Securities designated by a Cabinet Order (hereinafter the Issuer is referred to as a "Listed Company, etc." in this Article to Article 166) makes Purchase, etc. of Securities issued by the Listed Company, etc. which fall under any of the categories of Securities specified in Article 2(1)(v), (vii) or (ix) (excluding those specified by a Cabinet Order) or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Specified Securities" in this Article to Article 166) or Securities specified in Article 2(1)(xix) which indicate Options pertaining to Specified Securities of the Listed Company, etc. or other Securities specified by a Cabinet Order (hereinafter such Securities are referred to as "Related Securities" in this paragraph) (the term "Purchase, etc." means purchase of Specified Securities and Related Securities (hereinafter these Securities are collectively referred to as "Specified Securities, etc." in this Article to Article 166) and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article, the following Article and Article 165-2) or makes Sales, etc. thereof (meaning sales of Specified Securities, etc. and other transaction specified by a Cabinet Order; hereinafter the same shall apply in this Article to Article 165-2), for his/her own account (including the cases where the trustee of a trust of which said Officer or said Major Shareholder is the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article and the following Article), said Officer or said Major Shareholder shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on such sales or purchase or other transaction (hereinafter referred to as "Sales and Purchase, etc." in this paragraph, the following Article or Article 165-2) to the Prime Minister on or before the 15th day of the month following the month which includes the day of such Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances. 例文帳に追加

第百六十三条 第二条第一項第五号、第七号又は第九号に掲げる有価証券(政令で定めるものを除く。)で金融商品取引所に上場されているもの、店頭売買有価証券又は取扱有価証券に該当するものその他の政令で定める有価証券の発行者(以下この条から第百六十六条までにおいて「上場会社等」という。)の役員及び主要株主(自己又は他人(仮設人を含む。)の名義をもつて総株主等の議決権の百分の十以上の議決権(取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。)を保有している株主をいう。以下この条から第百六十六条までにおいて同じ。)は、自己の計算において当該上場会社等の同項第五号、第七号若しくは第九号に掲げる有価証券(政令で定めるものを除く。)その他の政令で定める有価証券(以下この条から第百六十六条までにおいて「特定有価証券」という。)又は当該上場会社等の特定有価証券に係るオプションを表示する同項第十九号に掲げる有価証券その他の政令で定める有価証券(以下この項において「関連有価証券」という。)に係る買付け等(特定有価証券又は関連有価証券(以下この条から第百六十六条までにおいて「特定有価証券等」という。)の買付けその他の取引で政令で定めるものをいう。以下この条、次条及び第百六十五条の二において同じ。)又は売付け等(特定有価証券等の売付けその他の取引で政令で定めるものをいう。以下この条から第百六十五条の二までにおいて同じ。)をした場合(当該役員又は主要株主が委託者又は受益者である信託の受託者が当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条及び次条において同じ。)には、内閣府令で定めるところにより、その売買その他の取引(以下この項、次条及び第百六十五条の二において「売買等」という。)に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の十 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

例文

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加

9 法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「)の金額」とあるのは「)の金額から、当該金額のうち特定債券現先取引等(同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。)に係るものに、当該金額に係る負債に係る調整後平均負債残高(第五項に規定する調整後平均負債残高をいう。以下この号において同じ。)を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高(同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。)で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高(同項第五号に規定する平均負債残高をいう。以下この条において同じ。)」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三(」とあるのは「二(」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム




  
日本法令外国語訳データベースシステム
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