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例文

Article 3 The provisions of Article 9(1) to (3), Article 10, and Article 11 of the Act for Punishment of Organized Crimes, Control of Crime Proceeds and Other Matters (Act No. 136 of 1999; hereinafter referred to as the "Organized Crime Punishment Act" ) shall also apply to an act committed after the enforcement of this Act with regard to assets arising from or acquired through a criminal act constituting any of the offenses listed in the following provisions (including a criminal act committed outside Japan, which would constitute any of these offenses if it were committed in Japan and which constitutes an offense under the laws and regulations of the place of the act) that was committed before the enforcement of this Act in order to acquire illicit gains, or assets acquired as a reward for said criminal act: Article 14(1)(i) to (vi)-2, or (vii) of the Unfair Competition Prevention Act (excluding the part pertaining to Article 11(1) of the same Act) before the revision pursuant to the provision of Article 1 of this Act; Article 200-2(1) of the Patent Act before the revision pursuant to the provision of Article 2 of this Act; Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of this Act; Article 73-2(1) of the Design Act before the revision pursuant to the provision of Article 4 of this Act; Article 81-2(1) of the Trademark Act before the revision pursuant to the provision of Article 5 of this Act; Article 122-2 of the Copyright Act before the revision pursuant to the provision of Article 6; or Article 60-2(1) of the Utility Model Act before the revision pursuant to the provision of Article 3 of the Act for Partial Revision of the Patent Act, etc. (Act No. 26 of 2003) before the revision pursuant to the provision of Article 6 of the Supplementary Provisions of this Act where said provision of Article 3 is to remain applicable pursuant to the provision of Article 4(1) of the Supplementary Provisions of the Act for Partial Revision of the Patent Act, etc. (such Utility Model Act shall be referred to as the "Former Utility Model Act of 1992" in Article 6 of the Supplementary Provisions of this Act).In this case, these assets shall be deemed as criminal gains under Article 2(2)(i) of the Organized Crime Punishment Act. 例文帳に追加

第三条 組織的な犯罪の処罰及び犯罪収益の規制等に関する法律(平成十一年法律第百三十六号。以下「組織的犯罪処罰法」という。)第九条第一項から第三項まで、第十条及び第十一条の規定は、この法律の施行前に財産上の不正な利益を得る目的で犯した第一条の規定による改正前の不正競争防止法第十四条第一項第一号から第六号の二まで若しくは第七号(同法第十一条第一項に係る部分を除く。)、第二条の規定による改正前の特許法第二百条の二第一項、第三条の規定による改正前の実用新案法第六十条の二第一項、第四条の規定による改正前の意匠法第七十三条の二第一項、第五条の規定による改正前の商標法第八十一条の二第一項、第六条の規定による改正前の著作権法第百二十二条の二又は附則第六条の規定による改正前の特許法等の一部を改正する法律(平成五年法律第二十六号)附則第四条第一項の規定によりなおその効力を有するものとされた同法第三条の規定による改正前の実用新案法(附則第六条において「平成五年旧実用新案法」という。)第六十条の二第一項に掲げる罪の犯罪行為(日本国外でした行為であって、当該行為が日本国内において行われたとしたならばこれらの罪に当たり、かつ、当該行為地の法令により罪に当たるものを含む。)により生じ、若しくは当該犯罪行為により得た財産又は当該犯罪行為の報酬として得た財産に関してこの法律の施行後にした行為に対しても、適用する。この場合において、これらの財産は、組織的犯罪処罰法第二条第二項第一号の犯罪収益とみなす。 - 日本法令外国語訳データベースシステム

(8) The Transferred Juridical Person who manage the business and property pertaining to the insurance contract underwritten before the day of the Transfer Register pursuant to the provision of paragraph (5) shall be deemed as the Specified Insurer who continuously carries on the specified insurance business pursuant to the provisions of Article 2, paragraph (1) or (4) of the Supplementary Provisions, and the provisions of Article 3 of the Supplementary Provisions (excluding paragraph (2)), the preceding Article (limited to paragraphs (7) to (12) and (14)), following Article (limited to paragraphs (2) and (5).), and Articles 8 and 16 of the Supplementary Provisions shall be applied. In this case, the term "by the day when six months have passed since the Effective Date (or, if the underwriting of the insurance is performed for the first time after the Effective Date, the date of such underwriting; hereinafter the same shall apply in this Article.)" in Article 3, paragraph (1) of the Supplementary Provisions shall be deemed to be replaced with "after the day on which the Transfer Register provided in Article 5, paragraph (1) of the Supplementary Provisions was registered without delay" and the term ": provided, however, that this shall not apply to a person who applies for the license set forth in Article 3, paragraph (1) of the New Insurance Business Act or for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act by the day on which such six months have passed" in the Article 3, paragraph (1) of the Supplementary Provisions shall be deemed to be deleted; the term "by the day when two years have passed since the Effective Date" in paragraph (2) of the following Article shall be deemed to be replaced with "it shall be applied pursuant to the provision of paragraph (8) of the preceding Article by the day when six years have passed since the Effective Date of the Revision Act," the term "five years have passed since the Effective Date" in paragraph (8) of the preceding Article, Article 8, paragraph (2) and Article 16, paragraph (18) of the Supplementary Provisions shall be deemed to be replaced with "eight years have passed since the Effective Date of the Revision Act," the term "by the day when two years have passed since the Effective Date" in Article 8, paragraph (2) and Article 16, paragraphs (1), (17) and (18) of the Supplementary Provisions shall be deemed to be replaced with "it shall be applied pursuant to the provisions of Article 5, paragraph (8) of the Supplementary Provisions by the day when six years have passed since the Effective Date of the Revision Act," and the term "seven years have passed since the Effective Date" in Article 16, paragraph (1) shall be deemed to be replaced with "ten years have passed since the Effective Date of the Revision Act"; any technical change in interpretation required shall be specified by a Cabinet Order. 例文帳に追加

8 第五項の規定により移行登記をした日前に引き受けた保険契約に係る業務及び財産の管理を行う移行法人は、附則第二条第一項又は第四項の規定により引き続き特定保険業を行う特定保険業者とみなして、附則第三条(第二項を除く。)、前条(第七項から第十二項まで及び第十四項に限る。)、次条(第二項及び第五項に限る。)並びに附則第八条及び第十六条の規定を適用する。この場合において、附則第三条第一項中「施行日から起算して六月を経過する日(同日後に施行日後初めて保険の引受けを行う場合には、当該引受けを行う日。以下この項において同じ。)までに」とあるのは「附則第五条第一項に規定する移行登記をした日以後遅滞なく」と、「しなければならない。ただし、当該六月を経過する日までに新保険業法第三条第一項の免許又は新保険業法第二百七十二条第一項の登録の申請をした者については、この限りでない」とあるのは「しなければならない」と、次条第二項中「施行日から起算して二年を経過する日までの間に」とあるのは「整備法の施行の日から起算して六年を経過する日までの間に前条第八項の規定により適用する」と、同項並びに附則第八条第二項及び第十六条第十八項中「施行日から起算して五年」とあるのは「整備法の施行の日から起算して八年」と、附則第八条第二項並びに第十六条第一項、第十七項及び第十八項中「施行日から起算して二年を経過する日までの間に」とあるのは「整備法の施行の日から起算して六年を経過する日までの間に附則第五条第八項の規定により適用する」と、同条第一項中「施行日から起算して七年」とあるのは「整備法の施行の日から起算して十年」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

(12) For the application of the provisions of the Waste Disposal Act, Article 14, Paragraph 14, Collection Operators, Fluorocarbons Recovery Operators, and Dismantling Operators (limited to these persons collecting End-of-Life Vehicles (limited to those that are industrial waste; hereinafter referred to as "End-of-Life Vehicle Industrial Waste") pursuant to the provisions of Article 15, receiving delivery of Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 4 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7), receiving delivery of End-of-Life Vehicle Industrial Waste or Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 6 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7; the same shall apply hereinafter in this paragraph), and delivering End-of-Life Vehicle Industrial Waste or Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 6) and Shredding and Sorting Operators (limited to those persons collecting Dismantled Vehicles pursuant to the provisions of Article 17 or Article 18, Paragraph 3, receiving delivery of Dismantled Vehicles pursuant to the provisions of Article 18, Paragraph 2 or Paragraph 7, or delivering Dismantled Vehicles pursuant to the provisions of Article 18, Paragraph 2 or 7) shall be deemed Industrial Waste Collectors and Transporters. In this case, the phrase "the collection, transport and disposal of industrial waste whose entrustment was received from a business operator" in said Article 14, Paragraph 14 shall be deemed to be replaced with "the transport of industrial waste (limited to End-of-Life Vehicles (referring to the End-of-Life Vehicles prescribed in the Act of Recycling, etc. of Vehicles (Act No. 87 of 2002; hereinafter referred to as the "End-of-Life Vehicles Recycling Act"), Article 2, Paragraph 2) and Dismantled Vehicles (referring to the Dismantled Vehicles prescribed in the End-of-Life Vehicles Recycling Act, Article 2, Paragraph 3) collected pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 9, Paragraph 1; Article 11; Article 15; Article 17; and Article 18, Paragraph 3, whose delivery is received pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 16, Paragraph 4 and Paragraph 6 (including the case of applying these provisions mutatis mutandis pursuant to Article 16, Paragraph 7) and Article 18, Paragraph 2 and Paragraph 7), or which are delivered pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 10; Article 14; Article 16, Paragraph 6 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7); and Article 18, Paragraph 7". 例文帳に追加

12 引取業者及びフロン類回収業者、解体業者(第十五条の規定により使用済自動車(産業廃棄物であるものに限る。以下「使用済自動車産業廃棄物」という。)を引き取り、第十六条第四項(同条第七項において準用する場合を含む。)の規定により解体自動車の引渡しを受け、同条第六項(同条第七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。)の規定により使用済自動車産業廃棄物若しくは解体自動車の引渡しを受け、又は同条第六項の規定により使用済自動車産業廃棄物若しくは解体自動車を引き渡す者に限る。)並びに破砕業者(第十七条若しくは第十八条第三項の規定により解体自動車を引き取り、同条第二項若しくは第七項の規定により解体自動車の引渡しを受け、又は同項の規定により解体自動車を引き渡す者に限る。)は、廃棄物処理法第十四条第十四項の規定の適用については、産業廃棄物収集運搬業者とみなす。この場合において、同項中「事業者から委託を受けた産業廃棄物の収集若しくは運搬又は処分」とあるのは、「産業廃棄物(使用済自動車の再資源化等に関する法律(平成十四年法律第八十七号。以下「使用済自動車再資源化法」という。)第九条第一項、第十一条、第十五条、第十七条若しくは第十八条第三項の規定により引き取り、使用済自動車再資源化法第十六条第四項若しくは第六項(これらの規定を同条第七項において準用する場合を含む。)若しくは第十八条第二項若しくは第七項の規定により引渡しを受け、又は使用済自動車再資源化法第十条、第十四条、第十六条第六項(同条第七項において準用する場合を含む。)若しくは第十八条第七項の規定により引き渡す使用済自動車(使用済自動車再資源化法第二条第二項に規定する使用済自動車をいう。)又は解体自動車(同条第三項に規定する解体自動車をいう。)に限る。)の運搬」とする。 - 日本法令外国語訳データベースシステム

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額(当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額(当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債(以下この項において「短期国債等」という。)でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。)を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。)について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。)に係る償還差益であるときは、日数。以下この項において同じ。)のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額(短期公社債の償還差益に対する所得税の額を除く。)を前項」とする。 - 日本法令外国語訳データベースシステム

例文

Sec.151 Cancellation 151.1. A petition to cancel a registration of a mark under this Act may be filed with the Bureau of Legal Affairs by any person who believes that he is or will be damaged by the registration of a mark under this Act, as follows: (a) Within five years from the date of the registration of the mark under this Act. (b) At any time, if the registered mark becomes the generic name for the goods or services, or a portion thereof, for which it is registered, or has been abandoned, or its registration was obtained fraudulently or contrary to the provisions of this Act, or if the registered mark is being used by, or with the permission of, the registrant so as to misrepresent the source of the goods or services on or in connection with which the mark is used. If the registered mark becomes the generic name for less than all of the goods or services for which it is registered, a petition to cancel the registration for only those goods or services may be filed. A registered mark shall not be deemed to be the generic name of goods or services solely because such mark is also used as a name of or to identify a unique product or service. The primary significance of the registered mark to the relevant public rather than purchaser motivation shall be the test for determining whether the registered mark has become the generic name of goods or services on or in connection with which it has been used. (c) At any time, if the registered owner of the mark without legitimate reason fails to use the mark within the Philippines, or to cause it to be used in the Philippines by virtue of a license during an uninterrupted period of three years or longer.例文帳に追加

第151条 取消 151.1本法による標章の登録により損害を受けている又は損害を受けるであろうと考える者は,法律局に対して当該標章登録の取消の請求をすることができる。ただし,次の条件に従う。 (a)取消の請求は,本法に基づく当該標章の登録日から5年以内にしなければならない。 (b)取消の請求は,当該登録標章が登録に係る商品若しくはサ-ビス若しくはその一部について一般名称になっているか若しくは放棄されている場合,当該登録が不正に得られたか若しくは本法の規定に反してなされた場合,又は権利者により若しくは権利者の承認のもとに当該登録標章が商品若しくはサ-ビスの出所を偽って表示するように使用されている場合は,いつでもすることができる。登録標章が登録に係る商品又はサ-ビスの一部について一般名称になっている場合は,当該一部の商品又はサ-ビスについてのみ取消の請求をすることができる。登録標章は,当該標章がある独特の商品若しくはサ-ビスの名称としても又はある独特の商品若しくはサ-ビスを特定するためにも使用されているということのみを理由としては,商品又はサ-ビスの一般名称であるとはみなさない。登録標章が当該標章を使用している商品又はサ-ビスの一般名称になっているか否かを決定するに当たっては,購入者の購入の動機ではなく,関連する公衆にとっての当該標章の主要な意味が基準になる。 (c)取消の請求は,権利者が正当な理由なくして3年以上継続してフィリピンにおいて当該標 章を使用しなかったか又はライセンスによりフィリピンにおいて使用させることをしなかった場合は,いつでもすることができる。 - 特許庁


例文

(2) In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase "the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater" in item (i) of the preceding paragraph shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year," the phrase "such larger amount" in the same item shall be deemed to be replaced with "such equivalent amount," the phrase "double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher" in the same item shall be deemed to be replaced with "0.006 percent," the phrase "an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater" in the same item shall be deemed to be replaced with "an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item)," the phrase "the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year," and the phrase "the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year." 例文帳に追加

2 前項の場合において、法第百九十条の許可(更新に係る許可を除く。)を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率(当該事業年度開始日前三年以内に開始した各事業年度における事故(第百十二条に規定する事故をいう。)による支払額(商品取引員が、専門知識及び経験を有する者(第百七条で定める者をいう。以下この条において同じ。)から商品市場における取引等(商品清算取引を除く。以下この条において同じ。)の委託を受ける場合並びに電子情報処理組織(商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機(入出力装置を含む。)とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。)を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。)の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額(自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。)に占める割合をいう。以下この条において同じ。)を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows, in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger - 85 - (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (v) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が会員商品 取引所である場合にあっては、次に掲げる事項とする。一 第五十六条の二各号に掲げる事項についての定め(当該定めがない場合にあっては、 当該定めがないこと)の相当性に関する事項 二吸収合併存続会員商品取引所についての次に掲げる事項 イ最終事業年度(会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。)に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容 ロ最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続会員商 品取引所の成立の日)後に重要な財産の処分、重大な債務の負担その他の当該吸 収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたとき は、その内容(法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の 効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあって は、当該新たな最終事業年度の末日後に生じた事象の内容に限る。) 三吸収合併消滅会員商品取引所(法第七十七条第一項において準用する会社法第四百 七十五条(第一号及び第三号を除く。)の規定により清算をする会員商品取引所(以 下「清算会員商品取引所」という。)を除く。)において最終事業年度の末日(最終事 業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日)後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容(法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。)四吸収合併が効力を生ずる日以後における吸収合併存続会員商品取引所の債務(法第 百四十四条第五項において準用する法第百二十四条第一項の規定により吸収合併につ いて異議を述べることができる債権者に対して負担する債務に限る。)の履行の見込 みに関する事項 五法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変 更が生じたときは、変更後の当該事項 - 経済産業省

例文

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額(当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額(当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債(以下この項において「短期国債等」という。)でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。)を控除した残額(当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額)に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。)について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益(租税特別措置法第四十一条の十二第七項(償還差益等に係る分離課税等)に規定する償還差益をいう。次項及び第三項において同じ。)」と、同条第二項中「月数のうち」とあるのは「月数(当該利子配当等が短期公社債(租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。)に係る償還差益であるときは、日数。以下この項において同じ。)のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額(短期公社債の償還差益に対する所得税の額を除く。)を前項」とする。 - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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