「the expense of」に関連した英語例文の一覧と使い方(22ページ目) - Weblio英語例文検索

(2) The Asbestos Health Damage Relief Foundation set forth in the previous paragraph shall be appropriated the amount of money obtained by deducting the amount of money corresponding to the expense required for execution of the affairs performed by the Agency pursuant to the provisions of this Act from the amount of money corresponding to the combined total amount of the fund granted from the government pursuant to the provision of Paragraph 1 of the next article; the fund contributed from local governments pursuant to the provision of Paragraph 2 of the same article; the general contributions collected from ship owners pursuant to the provision of Paragraph 2, Article 35; the amount of money delivered from the Minister of Health, Labour and Welfare pursuant to the provision of Article 36; the special contributions collected pursuant to the provision of Paragraph 1, Article 47; the amount of money collected pursuant to the provision of Paragraph 1, Article 27; and the interests and other incomes accruing from the utilization of the said Asbestos Health Damage Relief Foundation. 例文帳に追加

２　前項の石綿健康被害救済基金は、次条第一項の規定により政府から交付された資金、同条第二項の規定により地方公共団体から拠出された資金、第三十五条第二項の規定により船舶所有者から徴収した一般拠出金、第三十六条の規定により厚生労働大臣から交付された金額、第四十七条第一項の規定により徴収した特別拠出金、第二十七条第一項の規定により徴収した金額及び当該石綿健康被害救済基金の運用によって生じた利子その他の収入金の合計額に相当する金額からこの法律の規定により機構が行う業務の事務の執行に要する費用に相当する金額を控除した金額をもって充てるものとする。 - 日本法令外国語訳データベースシステム

The holder may, according to the circumstances of the case, have recourse to the following civil remedies: (a) he may request that the fact of infringement be declared by the court; (b) he may request an injunction that the infringer cease his infringement or any acts directly threatening with it; (c) he may demand that the infringer give information on the identity of persons involved in the production and distribution of the infringing goods or the provision of infringing services and of their channels of distribution; (d) he may demand satisfaction from the infringer by way of a declaration or by other appropriate means; if necessary, the declaration shall be made public by the infringer or at his expense; (e) he may require surrender of the gains obtained by the infringement of the trademark; (f) he may request the seizure, the transfer to a specific person, the recall and the definitive removal from the channels of commerce, or destruction, of the infringing products and the packaging thereof, as well as of the means and materials exclusively or principally used for infringement.例文帳に追加

所有者は，事件の事情に応じて，次の民事救済に訴えることができる。(a) 侵害の事実を裁判所が宣言するよう請求すること(b) 侵害者が侵害を又は侵害をもって直接おびやかす行為を停止するよう差止を請求すること(c) 侵害商品の生産及び流通又は侵害サービスの提供に係わっている者の身元，並びにこれらの流通経路に関する情報を侵害者が提供するよう要求すること(d) 宣言又はその他の適切な方法による侵害者からの謝罪を要求すること。必要な場合は，当該宣言は，侵害者により，又は侵害者の費用において公表されるものとする。(e) 商標の侵害によって取得した利益の引渡を請求すること(f) 侵害商品及びその包装並びに専ら又は主として侵害のために用いられた手段及び材料の差押，特定の者への移転，商業経路からの回収及び確定的除去又は廃棄を請求すること - 特許庁

(3) In applying the Administrative Case Litigation Act (Act No. 139 of 1962) to the exercise of authority set forth in this Act, the exercise of authority by delegation set forth in the provisions of Article 45-2, the exercise of authority set forth in the Public Water Body Reclamation Act and the Utilization of Land for Public Use Managed by Public Entities Act under the Management of Public Entities pursuant to the provisions of Article 58 paragraph (2), the exercise of authority pertaining to the collection of the contribution set forth in the provisions of the Enterprise Rationalization Promotion Act or the Environmental Pollution Control Expense Sharing Act and the petition pertaining to the application of the Administrative Execution by Proxy Act, the chairman of the board of directors of a port authority shall be deemed as an administrative agency. 例文帳に追加

３　この法律による職権の行使、第四十五条の二の規定による委任に基づく職権の行使、第五十八条第二項の規定に基づく公有水面埋立法による職権の行使及び公共団体の管理する公共用土地物件の使用に関する法律による職権の行使、企業合理化促進法又は公害防止事業費事業者負担法の規定による負担金の徴収に関する職権の行使並びに行政代執行法の適用に関する訴えに関する行政事件訴訟法（昭和三十七年法律第百三十九号）の適用については、港務局の委員会の委員長は、行政庁とみなす。 - 日本法令外国語訳データベースシステム

(5) The amount of expenses specified by a Cabinet Order set forth in Article 68-90(1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of the said Article shall be the sum of personnel expense for officers and employees of a specified foreign subsidiary company, etc. engaged in the business at the said specified foreign subsidiary company, etc. prescribed in paragraph (3) of the said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1)(i) of the preceding Article or pursuant to the provisions of paragraph (2) of the said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of the said specified foreign subsidiary company, etc.). 例文帳に追加

５　法第六十八条の九十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額（当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。）とする。 - 日本法令外国語訳データベースシステム

Article 55-6 When Port and Harbor Works undertaken by the Minister of Land, Infrastructure, Transport and Tourism or the Port Management Body have been requested by a business operator pursuant to the provisions of Article 8 paragraph (1) of the Enterprise Rationalization Promotion Act, the cost of the said work less the amount to be borne by the business operator pursuant to the provisions of paragraph (2) or (4) of the same Article or when Port and Harbor Works undertaken by them is the pollution control work specified in Article 2 paragraph (2) of the Environmental Pollution Control Expense Sharing Act, the cost of the said work less the amount to be borne by the business operator pursuant to the provisions of the said Act, shall be shared between the National Government and the Port Management Body, or shall be subsidized by the National Government in accordance with the ratio of cost sharing or the rate of subsidy for Port and Harbor Works set forth in this Act and other laws and regulations concerning Port and Harbor Works. 例文帳に追加

第五十五条の六　国土交通大臣又は港湾管理者のする港湾工事が、企業合理化促進法第八条第一項の規定による事業者の申請に係るものである場合においては、その工事に要する費用の額から当該事業者が同条第二項若しくは第四項の規定に基づく処分により納付すべき負担金の額を控除した額について、公害防止事業費事業者負担法第二条第二項に規定する公害防止事業である場合においては、その工事に要する費用の額から事業者が同法の規定により納付すべき負担金の額を控除した額について、この法律又は港湾工事に関する他の法令に規定する港湾工事に要する費用の負担又は補助の割合により、国と港湾管理者がそれぞれ負担し、又は国が補助する。 - 日本法令外国語訳データベースシステム

Article 43-5 (1) The Minister of Land, Infrastructure, Transport and Tourism or the Port Management Body may, pursuant to the standards specified by a Cabinet Order and by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism for the Minister or an ordinance for the Port Management Body respectively, order the relevant business operator to bear part of the expenses for Port and Harbor Works (limited to the construction or improvement of Port Facilities in case of the Port and Harbor Works executed by the Minister) undertaken by them to improve or preserve the port environment (excluding the pollution control works set forth in Article 2 paragraph (2) of the Environmental Pollution Control Expense Sharing Act (Act No. 133 of 1970)), when the said work contributes to the preservation of the environment of factories or business operators within the Port Area or Waterfront Area, or prevents or alleviates the deterioration of the living environment of the surrounding areas resulting from their establishment or business activities. 例文帳に追加

第四十三条の五　国土交通大臣又は港湾管理者は、その実施する港湾工事（国土交通大臣の実施する港湾工事にあっては、港湾施設を建設し、又は改良するものに限る。）で、港湾の環境を整備し、又は保全することを目的とするもの（公害防止事業費事業者負担法（昭和四十五年法律第百三十三号）第二条第二項に規定する公害防止事業であるものを除く。）が、港湾区域又は臨港地区内にある工場又は事業場についてその環境を保全し、又はその立地若しくはその事業活動に伴う当該工場若しくは事業場の周辺地域の生活環境の悪化を防止し、若しくは軽減することに資するときは、政令で定める基準に従い、国土交通大臣にあっては国土交通省令で、港湾管理者にあつては条例で、当該工場又は事業場に係る事業者に、当該港湾工事に要する費用の一部を負担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

(ii) Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living: the amount equivalent to 90 percent of the amount calculated according to type of Community-Based Preventive Service of Long-Term Care, after considering the average expenses (excluding the expenses necessary to provide meals and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life) that is calculated after considering the categories of Needed Support Condition, the location of the provider that performs the Designated Community-Based Preventive Service of Long-Term Care Business pertaining to the type of said Community-Based Preventive Service of Long-Term Care, etc., necessary for said Community-Based Preventive Service of Long-Term Care, based on the standards provided by the Minister of Health, Labour, and Welfare (when said calculated amount exceeds the actual expense required for said Designated Community-Based Preventive Service of Long-Term Care, the allowance shall be the actual amount required for said Designated Community-Based Preventive Service of Long-Term Care). 例文帳に追加

二　介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護　これらの地域密着型介護予防サービスの種類ごとに、要支援状態区分、当該地域密着型介護予防サービスの種類に係る指定地域密着型介護予防サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定地域密着型介護予防サービスに要する平均的な費用（食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定地域密着型介護予防サービスに要した費用の額を超えるときは、当該現に指定地域密着型介護予防サービスに要した費用の額とする。）の百分の九十に相当する額 - 日本法令外国語訳データベースシステム

Article 66-9-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九の九　特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、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 68-93-9 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三の九　特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(i) The expense of designated medical care for services and supports for persons with disabilities (excluding dietary therapy and life therapy; the same shall apply in this item) is the amount equivalent to 90/100 of the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment; provided, however, that shall be an amount calculated pursuant to the provision in the Cabinet Order within the range of the amount calculated pursuant to the method used in health insurance for calculating the amount of expenses required for medical treatment for such medical care if an amount equivalent to 10/100 of the total expenses amount which persons with disabilities, or others awarded support grants required for designated medical care for services and supports for persons with disabilities in the same month surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of persons with disabilities, or others awarded grants, their conditions of disabilities, and other circumstances. 例文帳に追加

一　当該指定自立支援医療（食事療養及び生活療養を除く。以下この号において同じ。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額の百分の九十に相当する額。ただし、当該支給認定障害者等が同一の月における指定自立支援医療に要した費用の額の合計額の百分の十に相当する額が、当該支給認定障害者等の家計に与える影響、障害の状態その他の事情をしん酌して政令で定める額を超えるときは、当該指定自立支援医療につき健康保険の療養に要する費用の額の算定方法の例により算定した額の範囲内において政令で定めるところにより算定した額 - 日本法令外国語訳データベースシステム

(2) In cases where the Minister of Land, Infrastructure, Transport and Tourism, prefectural governors or the heads of designated cities, etc. intend to order any person to take necessary measures pursuant to the provision of the preceding paragraph, if, without any fault on their part, they cannot know with certainty the person to whom the orders for the relevant measures are to be given, they may, at the expense of such person, take the relevant measures themselves, or make the ordered or commissioned person take the measures. In this case, the Minister of Land, Infrastructure, Transport and Tourism, prefectural governors or the heads of designated cities, etc. shall set reasonable time limits and give public notice in advance to the effect that the relevant measures shall be taken and that if such measures are not taken within the fixed time limit, they or the person ordered or commissioned will take the measures. 例文帳に追加

２　前項の規定により必要な措置をとることを命じようとする場合において、過失がなくて当該措置を命ずべき者を確知することができないときは、国土交通大臣、都道府県知事又は指定都市等の長は、その者の負担において、当該措置を自ら行い、又はその命じた者若しくは委任した者にこれを行わせることができる。この場合においては、相当の期限を定めて、当該措置を行うべき旨及びその期限までに当該措置を行わないときは、国土交通大臣、都道府県知事若しくは指定都市等の長又はその命じた者若しくは委任した者が当該措置を行う旨を、あらかじめ、公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

(i) the amount after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (hereinafter referred to as "Maximum Allowance for Meal Expense" in this Article and the following Article, paragraph (2)) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Specified Facility, etc., for Insured Long-Term Care (in a case when said amount exceeds the actual expenses of providing said meals, the amount shall be the actual expenses of providing said meals; herein referred to as "Base Cost for Meal Expenses" in this Article and in the following Article, paragraph (2)); 例文帳に追加

一　特定介護保険施設等における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

(6) Even where a domestic corporation has filed a final return form, etc. or a consolidated final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to the said paragraph, [2] the taxed amount of retained income or individually taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は課税済留保金額若しくは個別課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない確定申告書等又は同項に規定する連結確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(2) An amount of special nursing care payment or special payment for training etc. is specified by municipalities for such designated welfare service for persons with disabilities as the amount equivalent to 90/100 of the expenses calculated pursuant to the standard specified by Minister of Health, Labour and Welfare set forth in paragraph 3 of the preceding Article (if the amount surpasses expenses which were actually required for such designated welfare service, etc. (except specified expenses), the amount shall be 90/100 of such expenses which were actually required for such designated welfare service, etc.); for such appropriate welfare service for persons with disabilities as the amount equivalent to 90/100 of the expenses calculated pursuant to the standard specified by Minister of Health, Labour and Welfare by each expense normally required for such appropriate welfare service, etc. for each kind of appropriate welfare service for persons with disabilities (if the amount surpasses expenses which were actually paid for such appropriate welfare service, etc. (except specified expenses), the amount shall be 90/100 of such expenses which were actually required for such appropriate welfare service, etc.). 例文帳に追加

２　特例介護給付費又は特例訓練等給付費の額は、当該指定障害福祉サービス等については前条第三項の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定障害福祉サービス等に要した費用（特定費用を除く。）の額を超えるときは、当該現に指定障害福祉サービス等に要した費用の額）の百分の九十に相当する額を、当該基準該当障害福祉サービスについては障害福祉サービスの種類ごとに基準該当障害福祉サービスに通常要する費用（特定費用を除く。）につき厚生労働大臣が定める基準により算定した費用の額（その額が現に当該基準該当障害福祉サービスに要した費用（特定費用を除く。）の額を超えるときは、当該現に基準該当障害福祉サービスに要した費用の額）の百分の九十に相当する額をそれぞれ基準として、市町村が定める。 - 日本法令外国語訳データベースシステム

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. or a final return form prescribed in paragraph (1) without the application or written statement attached thereto as set forth in the preceding paragraph regarding the whole or part of the necessary matters including [1] the amount to be included in the amount of deductible expense pursuant to paragraph (1), [2] the individually taxed amount of retained income or taxed amount of retained income and [3] any other matters specified by an Ordinance of the Ministry of Finance, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to make a necessary application or attach a necessary written statement as set forth in the said paragraph, apply the provision of paragraph (1) to any amount for which the application or written statement has not been made or attached, only if such application and written statement are submitted. 例文帳に追加

６　税務署長は、第一項の規定により損金の額に算入されるべきこととなる金額又は個別課税済留保金額若しくは課税済留保金額その他財務省令で定める事項の全部又は一部につき前項の記載又は明細書の添付がない連結確定申告書等又は同項に規定する確定申告書の提出があつた場合においても、同項の記載又は明細書の添付がなかつたことについてやむを得ない事情があると認める場合において、これらの明細書の提出があつたときは、その記載又は明細書の添付がなかつた金額につき第一項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(2) If, in ordering an investigation and a report of the results thereof (hereinafter referred to as the "Investigation, etc." in this paragraph) regarding a circumstance of soil contamination by a Designated Hazardous Substance, as described in paragraph (1) of this article, the prefectural governor can not make it clear without negligence to whom the governor orders to conduct the Investigation, etc. and recognizes it would be seriously incompatible with the public interest to leave such situation, then the governor may himself conduct such investigation at the expense of the primarily responsible person. In such case, the governor shall post a public notice fixing a reasonable period of time and stating that the Investigation, etc. be conducted during such fixed period, and that if it is not conducted during the fixed period, the governor will conduct the investigation himself. 例文帳に追加

２　都道府県知事は、前項の土壌の特定有害物質による汚染の状況の調査及びその結果の報告（以下この項において「調査等」という。）を命じようとする場合において、過失がなくて当該調査等を命ずべき者を確知することができず、かつ、これを放置することが著しく公益に反すると認められるときは、その者の負担において、当該調査を自ら行うことができる。この場合においては、相当の期限を定めて、当該調査等をすべき旨及びその期限までに当該調査等をしないときは、当該調査を自ら行う旨を、あらかじめ、公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) Notwithstanding the provisions of the preceding two paragraphs, concerning the expense and responsibility born by the captain of a vessel or aircraft or the carrier who operates the vessel or aircraft, a supervising immigration inspector may exempt the captain or the carrier from all or part of the expenses and responsibility arising from keeping a foreign national who falls under paragraph (1), item (i) at a facility (referred to as a " departure waiting facility" in Article 61-7-6) designated as provided by Ordinance of the Ministry of Justice as a place to stay pursuant to the provisions of Article 13-2, paragraph (1), provided that the foreign national concerned possesses a valid passport with a visa issued by a Japanese consular officer. 例文帳に追加

３　主任審査官は、前二項の規定にかかわらず、これらの規定により船舶等の長又はその船舶等を運航する運送業者が負うべき責任と費用の負担のうち、第十三条の二第一項の規定によりとどまることができる場所として法務省令で定める施設（第六十一条の七の六において「出国待機施設」という。）の指定を受けている第一項第一号に該当する外国人を当該指定に係る施設にとどめておくことに伴うものについては、有効な旅券で日本国領事官等の査証を受けたものを所持する外国人に係るものに限り、その全部又は一部を免除することができる。 - 日本法令外国語訳データベースシステム

(2) When a fire chief or fire station chief is unable to identify the owner, manager or possessor, who holds title, of an object that is found to be dangerous from a fire prevention perspective or an object that is found to be likely to hinder fire extinguishing activities, evacuation and other fire defense activities, and therefore unable to order those persons to take any necessary measures under the provision of the preceding paragraph, he/she may have his/her fire defense personnel (in the case of a municipality which has no fire defense headquarters, a fire corps volunteer; the same shall apply in paragraph (4) (including cases where applied mutatis mutandis pursuant to Article 5, paragraph (2) and Article 5-3, paragraph (5)) and Article 5-3, paragraph (2)) take the measures listed in item (iii) or item (iv) of the preceding paragraph with regard to said object, at the expense of said person. In this case, if the fire chief or fire station chief has had the object removed, he/she shall retain said object. 例文帳に追加

２　消防長又は消防署長は、火災の予防に危険であると認める物件又は消火、避難その他の消防の活動に支障になると認める物件の所有者、管理者又は占有者で権原を有するものを確知することができないため、これらの者に対し、前項の規定による必要な措置をとるべきことを命ずることができないときは、それらの者の負担において、当該消防職員（消防本部を置かない市町村においては、消防団員。第四項（第五条第二項及び第五条の三第五項において準用する場合を含む。）及び第五条の三第二項において同じ。）に、当該物件について前項第三号又は第四号に掲げる措置をとらせることができる。この場合において、物件を除去させたときは、消防長又は消防署長は、当該物件を保管しなければならない。 - 日本法令外国語訳データベースシステム

Article 61 (1) When the amount that is obtained by deducting from the amount calculated pursuant to the provisions of a Cabinet Order as the total amount of each expense required for Preventive Long-Term Care Service (including equivalent service), or Community-Based Service for Preventive Long-Term Care (including equivalent service) that an Insured In-Home Person Requiring Support receives, the total amount of Allowance for Preventive Long-Term Care Service, Exceptional Allowance for Preventive Service of Long-Term Care, Community-Based Preventive Service of Long-Term Care, and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are actually paid for the said expenses is significantly large, a Municipality shall pay an Allowance for High-Cost Preventive Long-Term Care Service to said Insured In-Home Person Requiring Support. 例文帳に追加

第六十一条　市町村は、居宅要支援被保険者が受けた介護予防サービス（これに相当するサービスを含む。）又は地域密着型介護予防サービス（これに相当するサービスを含む。）に要した費用の合計額として政令で定めるところにより算定した額から、当該費用につき支給された介護予防サービス費、特例介護予防サービス費、地域密着型介護予防サービス費及び特例地域密着型介護予防サービス費の合計額を控除して得た額が、著しく高額であるときは、当該居宅要支援被保険者に対し、高額介護予防サービス費を支給する。 - 日本法令外国語訳データベースシステム

However, we must strike a balance. It would be wrong to depend excessively on taxpayer money. In the case of a profitable project, if the private sector can undertake it on its own, it will generate decent profits and create new jobs, even without the involvement of DBJ. However, in Kyushu, projects of a public nature are carried out entirely at the national government’s expense. In such a case, the public nature is very strong. However, compared with in Tokyo, Osaka and Nagoya, it is very difficult, or even impossible, for the private sector to generate profits in Kyushu. Still, from the viewpoint of convenience for local communities and residents, policy-based finance is necessary. I believe that if a fixed low interest rate is available, a project can be carried out without losses even though profitability may be lower than in Tokyo and Osaka. I know of many such cases and what I have said is based on this knowledge. 例文帳に追加

しかし、そうはいっても、そこでやはりバランスというものがあります。だから、過度に税金でやるというのもいけませんし、利益が上がることは、（日本）政策（銀行）が関与しなくても、民間だけでしっかりやって頂ければ立派に利益が上がって、雇用も増えると私はそう思っています。だけれども、やはり九州では、公共性のあるものであれば、全額国費です。そうすると、非常に公共性が高いのです。しかし、民間で行なうと、東京、大阪、名古屋では採算がとれるけれども、九州では非常にとりにくい、あるいはとれない。しかし、やはり地域の利便、その地域の国民を考えれば、やはり政策（金融）というものが必要であり、金利も長期固定の金利であれば、それを基にして、やはり東京、大阪ほど利益は上がらないけれども、何とか赤字にならなくてやっていけるということを、たくさんのプロジェクトで私は見てきましたから、そういう意味で私は申し上げているのです。 - 金融庁

(2) When a fire chief or fire station chief is unable to identify the owner, manager or possessor, who holds title, of an object that is found to be dangerous from a fire prevention perspective or an object that is found to be likely to hinder fire extinguishing activities, evacuation and other fire defense activities, and therefore unable to order these persons to take any necessary measures under the provision of the preceding paragraph, he/she may have his/her fire defense personnel take the measures listed in Article 3, paragraph (1), item (iii) or item (iv) with regard to said object, at the expense of said person. In this case, the fire and fire station chief shall, in advance, set a reasonable time limit and give public notice to the effect that such measures should be implemented by said time limit and that if the measures have not been implemented by said time limit, his/her fire defense personnel will implement the measures; provided, however, that this shall not apply when it is found that there is an urgent necessity. 例文帳に追加

２　消防長又は消防署長は、火災の予防に危険であると認める物件又は消火、避難その他の消防の活動に支障になると認める物件の所有者、管理者又は占有者で権原を有するものを確知することができないため、これらの者に対し、前項の規定による必要な措置をとるべきことを命ずることができないときは、それらの者の負担において、当該消防職員に、当該物件について第三条第一項第三号又は第四号に掲げる措置をとらせることができる。この場合においては、相当の期限を定めて、その措置を行うべき旨及びその期限までにその措置を行わないときは、当該消防職員がその措置を行うべき旨をあらかじめ公告しなければならない。ただし、緊急の必要があると認め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

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

３　連結法人が各連結事業年度において支出した寄附金の額（法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該連結法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。）は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、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

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た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

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation. 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、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 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 148 (1) A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides an ordinance based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), shall be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same shall apply in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Funds contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article). 例文帳に追加

第百四十八条　市町村は、介護保険の財政の安定化を図るため、その介護保険に関する特別会計において負担する費用のうち介護給付及び予防給付に要する費用（第四十三条第三項、第四十四条第六項、第四十五条第六項、第五十五条第三項、第五十六条第六項又は第五十七条第六項の規定に基づき条例を定めている市町村に係る当該介護給付及び予防給付に要する費用については、当該条例による措置が講じられないものとして政令で定めるところにより算定した当該介護給付及び予防給付に要する費用とする。次項において同じ。）、地域支援事業に要する費用、財政安定化基金拠出金の納付に要する費用並びに基金事業借入金の償還に要する費用の財源について、政令で定めるところにより、他の市町村と共同して、調整保険料率に基づき、市町村相互間において調整する事業（以下この条及び次条において「市町村相互財政安定化事業」という。）を行うことができる。 - 日本法令外国語訳データベースシステム

Simultaneously, how should insurance be regulated and supervised from now on? I believe insurance in China is not as advanced as in Japan yet. But then again, Japan’s insurance industry has experienced falling stock prices and interest rates over the past decade and suffered a long period of winter-like hardship: the insurance sector, where they have something called “expense profits”, “interest gain” and “mortality profits”, the interest gain was so squeezed that at one point, negative carry was more than 1 trillion yen. In the United States, the federal government will be establishing a division in charge of insurance for the first time within the federal government organization under the financial reform legislation. As you know, basic supervision of insurance in the United States is conducted on a state-by-state basis. Despite the fact that AIU—the world’s biggest private insurance company—was effectively nationalized in the United States, the insurance industry has been a bit of a blind spot in that any attempts in the past to negotiate with the central government often resulted in being told that it was a matter for the state government. The United States is a federal republic comprised of states, so in that sense, insurance varies from state to state in tax and other aspects. 例文帳に追加

しかし、同時にそれでは今から保険の行政に関してどういう点をやっているのか。まだ日本ほど保険が進んでいるとは思っておりませんけれども、しかし同時に、日本の保険業界もご存じのように大変ここ10年間株価は下がる、あるいは金利が下がるということで、費差益・利差益・死差益というのが保険業にはございますが、本当に利差益が少なくて大変一時は末端逆ざやが1兆円余の保険業界でもあるというような冬の時代が長く続きましたけれども、多くのかなりの、我々が27年前に通ったころは、日本の名前がついた生命保険会社法だったのですけれども、今色々な外資からも変わったところもありますので、そんなことを含めて今度アメリカでも保険ということが、ご存じのようにアメリカは保険の基本的監督は州単位なんですよ、アメリカの政府は。州単位で保険をやっていまして、連邦政府というのは、金融規制改革法で初めて連邦政府の中に保険担当の部署をつくるんですよ、今度初めて。しかしながら、AIUなんていう世界で一番大きな民間保険会社をアメリカは実質国営化しましたけれども、そこら辺で保険業界というのはちょっと穴と言ったらおかしいけれども、中央政府と今まで交渉しましても、これは中央政府の話だということもしばしばございまして、そういった意味で保険というのはなかなか、アメリカは合衆国ですから、税金なんかも州によって違いますね。 - 金融庁

Article 205 (1) When a Certification Committee, Prefectural Certification Committee of Needed Long-Term Care, or Examination Committee for Benefit Expense, or member of a Certification Committee for Insurance, professional investigator of a Certification Committee for Insurance, Association, Officer, or personnel of a juridical person which is entrusted with affairs by an Association concerning an examination or payment as prescribed in Article 41, paragraph (9), Article 42-2, paragraph (8), Article 46, paragraph (6), Article 48, paragraph (6), Article 51-2, paragraph (7), Article 53, paragraph (6), Article 54-2, paragraph (8), Article 58, paragraph (6), or Article 61-2, paragraph (7), pursuant to the provisions of Article 41, paragraph (11) (including a case applied mutatis mutandis pursuant to Article 42-2, paragraph (9), Article 46, paragraph (7), Article 48, paragraph (7), Article 51-2, paragraph (8), Article 53, paragraph (7), Article 54-2, paragraph (9), Article 58, paragraph (7), and Article 61-2, paragraph (8)), or a person that held said occupation divulges, without justifiable cause, any business confidential information or personal confidential information of a Designated In-Home Service Provider, Designated Community-Based Service Provider, Designated In-Home Long-Term Care Support Provider, an organizer of a Long-Term Care Insurance Facility, Designated Provider of Preventive Long-Term Care Service, Designated Provider of Community-Based Preventive Service of Long-Term Care, Designated Provider of Support for Prevention of Long-Term Care or a person that provided In-Home Service, etc., that said person has come to learn, shall be imprisoned with compulsory labor for less than one year or fined an amount not to exceed one million yen. 例文帳に追加

第二百五条　認定審査会、都道府県介護認定審査会、給付費審査委員会若しくは保険審査会の委員、保険審査会の専門調査員若しくは連合会若しくは連合会から第四十一条第十一項（第四十二条の二第九項、第四十六条第七項、第四十八条第七項、第五十一条の二第八項、第五十三条第七項、第五十四条の二第九項、第五十八条第七項及び第六十一条の二第八項において準用する場合を含む。）の規定により第四十一条第九項、第四十二条の二第八項、第四十六条第六項、第四十八条第六項、第五十一条の二第七項、第五十三条第六項、第五十四条の二第八項、第五十八条第六項若しくは第六十一条の二第七項に規定する審査及び支払に関する事務の委託を受けた法人の役員若しくは職員又はこれらの職にあった者が、正当な理由なしに、職務上知り得た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、介護保険施設の開設者、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、指定介護予防支援事業者若しくは居宅サービス等を行った者の業務上の秘密又は個人の秘密を漏らしたときは、一年以下の懲役又は百万円以下の罰金に処する。 - 日本法令外国語訳データベースシステム

(ii) The provisions of paragraph 1 (except the part pertaining to home help service, activity support, day service for children, short-stay service and group home with care) of paragraph 3, paragraph 5, paragraph 6, paragraph 9 through paragraph 15, paragraph 17, and paragraph 19 through paragraph 22 of Article 5, Verse 1 (limited to the part pertaining to grant of service utilization program expense, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses) of Chapter 2, paragraph 1 (limited to the part pertaining to item 2, item 4, item 5 and item 8 through item 10) and paragraph 2 (limited to the part pertaining to item 1 through item 3) of Article 28, Article 32, Article 34, Article 35, paragraph 4 of Article 36 (including the case it is applied mutatis mutandis pursuant to paragraph 2 of Article 37), Article 38 through Article 40, Article 41 (limited to the part pertaining to designation of designated support facilities for persons with disabilities and designated consultation support business operators), Article 42 (limited to the part pertaining to establishes of designated disability support facilities or designated consultation support business operators), Article 44, Article 45, paragraph 1 of Article 46 (limited to the part pertaining to designated consultation support business operators) and paragraph 2 of the same Article, Article 47, paragraph 3 and paragraph 4 of Article 48, paragraph 2 and paragraph 3 of Article 49 and paragraph 4 through paragraph 7 of the same Article(limited to the part pertaining to establishers of designated support facilities for persons with disabilities or designated consultation support business operators), paragraph 3 and paragraph 4 of Article 50, Article 51 (limited to the part pertaining to designated support facilities for persons with disabilities and designated consultation support business operators), Article 70 through Article 72, Article 73, paragraph 2 of Article 74 and Article 75 (limited to the part pertaining to medical treatment and appropriate medical treatment); Section 4 of Chapter 2; Chapter 3; Chapter 4 (except the part pertaining to welfare service business for persons with disabilities); Chapter 5; item 1 (limited to the part pertaining to service utilization program expenses, special payment for specified persons with disabilities, and extraordinary special payment for specified persons with disabilities), item 2 (limited to the part pertaining to medical care treatment expenses and appropriate medical care treatment expenses), items 3 and item 4 of Article 92, item 2 of Article 93, item 2 of paragraph 1 (limited to the part pertaining to item 3 of Article 92) and paragraph 2 of Article 94, item 2 of paragraph 1 (except the part pertaining to item 2 of Article 92) and item 2 of paragraph 2 of Article 95, Article 96, Article 110 (limited to the part pertaining to grant of service utilization program expenses, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses), Article 111 and Article 112 (limited to the part pertaining to the cases where the provision of item 1 of Article 48 is applied mutatis mutandis to items 3 and 4 of the same Article), Article 114, paragraph 1 and paragraph 2 (limited to the part pertaining to grant of service utilization program expense, special benefit for specified persons with disabilities, extraordinary special benefit for specified persons with disabilities, medical care treatment expenses, appropriate medical care treatment expenses and prosthetic device expenses) of Article 115; and Article 18 through Article 23, Article 26, Article,30 through Article 33, Article 35, Article,39 through Article 43, Article 46, Article 48 through Article 50, Article 52, Article 56 through Article 60, Article 62, Article 65, Article 68 through Article 70, Article 72 through Article 77, Article 79, Article 81, Article 83, Article 85 through Article 90, Article 92, Article 93, Article 95, Article 96, Article 98 through Article 100, Article 105, Article 108, Article 110, Article 112, Article 113 and Article 115 of Supplementary Provisions: October 1st in 2006, 例文帳に追加

二　第五条第一項（居宅介護、行動援護、児童デイサービス、短期入所及び共同生活援助に係る部分を除く。）、第三項、第五項、第六項、第九項から第十五項まで、第十七項及び第十九項から第二十二項まで、第二章第一節（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第二十八条第一項（第二号、第四号、第五号及び第八号から第十号までに係る部分に限る。）及び第二項（第一号から第三号までに係る部分に限る。）、第三十二条、第三十四条、第三十五条、第三十六条第四項（第三十七条第二項において準用する場合を含む。）、第三十八条から第四十条まで、第四十一条（指定障害者支援施設及び指定相談支援事業者の指定に係る部分に限る。）、第四十二条（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第四十四条、第四十五条、第四十六条第一項（指定相談支援事業者に係る部分に限る。）及び第二項、第四十七条、第四十八条第三項及び第四項、第四十九条第二項及び第三項並びに同条第四項から第七項まで（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第五十条第三項及び第四項、第五十一条（指定障害者支援施設及び指定相談支援事業者に係る部分に限る。）、第七十条から第七十二条まで、第七十三条、第七十四条第二項及び第七十五条（療養介護医療及び基準該当療養介護医療に係る部分に限る。）、第二章第四節、第三章、第四章（障害福祉サービス事業に係る部分を除く。）、第五章、第九十二条第一号（サービス利用計画作成費、特定障害者特別給付費及び特例特定障害者特別給付費の支給に係る部分に限る。）、第二号（療養介護医療費及び基準該当療養介護医療費の支給に係る部分に限る。）、第三号及び第四号、第九十三条第二号、第九十四条第一項第二号（第九十二条第三号に係る部分に限る。）及び第二項、第九十五条第一項第二号（第九十二条第二号に係る部分を除く。）及び第二項第二号、第九十六条、第百十条（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第百十一条及び第百十二条（第四十八条第一項の規定を同条第三項及び第四項において準用する場合に係る部分に限る。）並びに第百十四条並びに第百十五条第一項及び第二項（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）並びに附則第十八条から第二十三条まで、第二十六条、第三十条から第三十三条まで、第三十五条、第三十九条から第四十三条まで、第四十六条、第四十八条から第五十条まで、第五十二条、第五十六条から第六十条まで、第六十二条、第六十五条、第六十八条から第七十条まで、第七十二条から第七十七条まで、第七十九条、第八十一条、第八十三条、第八十五条から第九十条まで、第九十二条、第九十三条、第九十五条、第九十六条、第九十八条から第百条まで、第百五条、第百八条、第百十条、第百十二条、第百十三条及び第百十五条の規定　平成十八年十月一日 - 日本法令外国語訳データベースシステム