「the next day」に関連した英語例文の一覧と使い方(18ページ目) - Weblio英語例文検索

(5) When the Minister of Economy, Trade and Industry finds, in the case referred to in paragraph 3, that the use of the Specified Pipes to which the notification given under paragraph 1 pertained for the Gas Pipeline Service Business is likely to harm the interests of gas users in the service area of the other General Gas Utility prescribed in paragraph 3, he/she may, within 30 days from the day when the notification was received (or, if the period prescribed in paragraph 3 has been extended pursuant to the next paragraph, the extended period), order the General Gas Utility that has given the notification to change the content of the notification or suspend its use of the Specified Pipes to which such notification pertained. 例文帳に追加

５　経済産業大臣は、第三項の場合において、第一項の規定による届出に係る特定導管をガス導管事業の用に供することにより、第三項に規定する他の一般ガス事業者の供給区域内のガスの使用者の利益が阻害されるおそれがあると認めるときは、その届出をした者に対し、その届出を受理した日から三十日（次項の規定により第三項に規定する期間が延長された場合にあつては、当該延長後の期間）以内に限り、その届出の内容を変更し、又は中止すべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

(5) When the Minister of Economy, Trade and Industry finds, in the case referred to in paragraph 3, that the use of the Specified Pipes to which the notification given under paragraph 1 pertained for the Gas Pipeline Service Business is likely to harm the interests of gas users in the service area of the General Gas Utility prescribed in paragraph 3, he/she may, within 30 days from the day when the notification was received (or, if the period prescribed in paragraph 3 has been extended pursuant to the next paragraph, the extended period), order the person who has given the notification to change the content of the notification or suspend its use of the Specified Pipes to which such notification pertained. 例文帳に追加

５　経済産業大臣は、第三項の場合において、第一項の規定による届出に係る特定導管をガス導管事業の用に供することにより、第三項に規定する一般ガス事業者の供給区域内のガスの使用者の利益が阻害されるおそれがあると認めるときは、その届出をした者に対し、その届出を受理した日から三十日（次項の規定により第三項に規定する期間が延長された場合にあつては、当該延長後の期間）以内に限り、その届出の内容を変更し、又は中止すべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

(4) When the Minister of Economy, Trade and Industry finds that the Large-Volume Supply to which the notification given under paragraph 1 pertained fails to conform to any of the items of the preceding paragraph, he/she may, within 30 days from the day when the notification was received (or, if the period prescribed in paragraph 2 has been extended pursuant to the next paragraph, the extended period), order the General Gas Utility that has given the notification to change the content of the notification or suspend its provision of the Large-Volume Supply to which such notification pertained. 例文帳に追加

４　経済産業大臣は、第一項の規定による届出に係る大口供給が前項各号のいずれかに適合しないと認めるときは、その届出をした者に対し、その届出を受理した日から三十日（次項の規定により第二項に規定する期間が延長された場合にあつては、当該延長後の期間）以内に限り、その届出の内容を変更し、又は中止すべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

i) Where an event listed in Article 68-92(1)(i) of the Act has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation prescribed in the said paragraph (excluding the case where the said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary company, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92(1)(i) of the Act (hereinafter the business year including such base day shall be referred to as the "base business year" in this item and the next paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the "applicable consolidated business year" in the next paragraph)), when the said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90(1) of the Act for the relevant base business year of the specified foreign subsidiary company, etc.: The amount obtained by multiplying the said excess amount by the ratio of the shares, etc. for considering the claims held by the said consolidated corporation that are prescribed in Article 39-116(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the end of the said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company related to the consolidated corporation (excluding a specified foreign subsidiary company, etc. related to the consolidated corporation and a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116(3)(ii); the same shall apply in the next item) via the said affiliated foreign company and the said other specified foreign subsidiary company, etc. 例文帳に追加

一　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

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

一　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

The stenographer or such other personnel as may be authorized by the Director shall take down notes of all the proceedings in the hearing. At the end of each hearing, he shall immediately transcribe all notes taken thereat and deliver said notes as well as the transcript thereof, duly certified, initialled on each page and signed by him on the last page, to the Hearing Officer, to be attached to the record of the case at least ten days before the next hearing or the date of the first day in a scheduled series of continuous hearings.例文帳に追加

速記者又は局長が許可する他の職員は，聴聞におけるすべての手続を速記するものとする。各聴聞の終了後に，速記録は直ちに反訳し，速記録及びその反訳を，適正に認証し，各頁にイニシャルを付し，最後のページに署名して聴聞官に送付し，次回の聴聞の日又は一連の聴聞の最初の日の遅くても10日前に，これが当該事件の記録に添付されるようにする。 - 特許庁

Article 34-8 A person who intends to receive the confirmation set forth in item (ii) of paragraph (1) of Article 57-3 of the Act shall submit the application document using Form No. 4-4 to the Minister of Health, Labour and Welfare by 30 days prior to the day when the new chemical substance is to be first manufactured or imported based on the said confirmation, accompanied by the document showing any knowledge, information, etc., of the effect that the new chemical substance concerned is free from toxicity as described by the next Article. 例文帳に追加

第三十四条の八　法第五十七条の三第一項第二号の確認を受けようとする者は、当該確認に基づき最初に新規化学物質を製造し、又は輸入する日の三十日前までに様式第四号の四による申請書に、当該新規化学物質に関し既に得られている次条の有害性がない旨の知見等を示す書面を添えて、厚生労働大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Prior to the homecoming of the official travel group of Iwakura Mission including OKUBO, on the August 17, dispatch of SAIGO to the Korea as an ambassador plenipotentiary was once approved in a Cabinet meeting, but when the Emperor Meiji received a report of the proposal on the next day he rejected the SAIGO's dispatch plan based on the agreement that "won't decide important matters related to the country until the official travel group's homecoming", and asked them to wait for homecoming of Tomomi IWAKURA, and report it again after deep deliberation with IWAKURA (IWAKURA comes home on September 17). 例文帳に追加

大久保ら岩倉使節団の外遊組帰国以前の8月17日、一度は閣議で西郷を朝鮮へ全権大使として派遣することが決まったが、翌日この案を上奏された明治天皇は「外遊組帰国まで国家に関わる重要案件は決定しない」という取り決めを基に岩倉具視が帰国するまで待ち、岩倉と熟議した上で再度上奏するようにと、西郷派遣案を却下している（岩倉の帰国は9月17日）。 - Wikipedia日英京都関連文書対訳コーパス

For example, if an issuer’s conflict minerals are purchased from a mine that does not directly or indirectly finance or benefit armed groups in the Covered Countries when they are purchased, but the next day that mine is taken over by an armed group and the armed group takes the money previously provided to the miner from the issuer to purchase the conflict minerals that already left the mine, the products containing those conflict minerals may be considered “DRC conflict free,” even though the money used to purchase the conflict minerals does, in fact, benefit that armed group subsequently.例文帳に追加

たとえば、発行人の紛争鉱物が、その購入の時点で対象国における武装集団の直接間接の資金源となっていない、またはこれらに利益をもたらすものではない鉱山から購入され、翌日その鉱山が武装集団の支配下に入り、すでに鉱山を離れた紛争鉱物を購入するために発行人が採掘者に以前に支払った金銭を武装集団が奪ったならば、その紛争鉱物を購入するために使用された金銭がその後実際に武装集団の利益になったとしても、これらの紛争鉱物を含む製品は「DRCコンフリクト・フリー」と考えられるであろう。 - 経済産業省

(5) In the case that an entrepreneur is ordered to pay a surcharge pursuant to the provisions of paragraph 1, the term "ten percent" appearing in paragraph 1 shall be "eight percent," the term "three percent" shall be "two point four percent", the term "two percent" shall be "one point six percent", the term "four percent" in the preceding paragraph shall be "three point two percent", the term "one point two percent" shall be "one percent", and the term "one percent" shall be "zero point eight percent" if the said entrepreneur had discontinued the relevant violation (limited to cases where the period of implementation pertaining to the violation is less than two years, except for cases that fall under the next paragraph) by the day one month prior to the date when the measure listed in item 4 of paragraph 1 of Article 47 or the measure as provided for in paragraph 1 of Article 102 was first made in relation to the case pertaining to the said violation (hereinafter referred to as "investigation start date" in this Article) (if the said measure is not made, the day one month prior to the date when the said entrepreneur received the notice pertaining to the said violation pursuant to the provisions of paragraph 5 of Article 49, as applied mutatis mutandis pursuant to paragraph 6 of Article 50 after deemed replacement (hereinafter referred to as "advance notice" in next paragraph and paragraph 7). 例文帳に追加

５　第一項の規定により課徴金の納付を命ずる場合において、当該事業者が、当該違反行為に係る事件について第四十七条第一項第四号に掲げる処分又は第百二条第一項に規定する処分が最初に行われた日（以下この条において「調査開始日」という。）の一月前の日（当該処分が行われなかつたときは、当該事業者が当該違反行為について第五十条第六項において読み替えて準用する第四十九条第五項の規定による通知（次項及び第七項において「事前通知」という。）を受けた日の一月前の日）までに当該違反行為をやめた者（次項に該当する場合を除き、当該違反行為に係る実行期間が二年未満である場合に限る。）であるときは、第一項中「百分の十」とあるのは「百分の八」と、「百分の三」とあるのは「百分の二・四」と、「百分の二」とあるのは「百分の一・六」と、前項中「百分の四」とあるのは「百分の三・二」と、「百分の一・二」とあるのは「百分の一」と、「百分の一」とあるのは「百分の〇・八」とする。 - 日本法令外国語訳データベースシステム

The next day, the symposium reconvened under the theme "Globalization and Youth Employment," and Ms. Jane Stewart, Officer-in-Charge of the Employment Sector/Director of the Skills and Employability Department, ILO made a keynote speech entitled "The importance of youth employment in a globalizing world: the ILO viewpoint." At the following session after the policies and measures for youth employment and HRD in Japan were introduced, participants including those from Asian countries exchanged information about the efforts made in respective Asian countries in this field. That was followed by a session that featured young workers and their voices. A panel discussion took place after this session.例文帳に追加

2 日目は、「グローバル化と若年雇用」をテーマに、ＩＬＯのジェーン・スチュワート雇用総局長臨時代理 兼 能力開発・雇用局長から、「グローバル化する世界における若年雇用の重要性」について報告、日本及びアジアの若年雇用・能力開発対策に関する紹介、テーマの当事者である若者による「若者の声」、パネルディスカッションが行われた。 - 厚生労働省

(4) Notwithstanding the provision of paragraph (1), in the case listed in any of the following items, even if the total number of voting rights of a Domestic Company to be held by an Insurance Company and its subsidy companies on the day prescribed in the respective items exceeds the Voting Right Holding Threshold, the Insurance Company and/or its Subsidiary Companies may hold the voting rights in excess of the Voting Right Holding Threshold after that day; provided, however, that the Prime Minister shall not grant an authorization (or the license in the case of item (vi); the same shall apply in the next paragraph) referred to in the following items, if the total number of the Domestic Company's voting rights to be held by the Insurance Company and the Subsidy Companies in the case referred to in the respective items exceeds fifty hundredths of Voting Rights Held by All of the Shareholders, etc. of that Domestic Company: 例文帳に追加

４　保険会社又はその子会社は、次の各号に掲げる場合には、第一項の規定にかかわらず、当該各号に定める日に保有することとなる国内の会社の議決権がその基準議決権数を超える場合であっても、同日以後、当該議決権をその基準議決権数を超えて保有することができる。ただし、内閣総理大臣は、保険会社又はその子会社が、次の各号に掲げる場合に国内の会社の議決権を合算してその総株主等の議決権の百分の五十を超えて保有することとなるときは、当該各号に規定する認可（第三号に該当する場合には、免許。次項において同じ。）をしてはならない。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

As you know, there is uncertainty over whether the mandatory application of IFRS to Japanese companies will be recommended in an interim report to be issued next year.The other day, the Chairman of the Business Accounting Council observed that if the interim report is delayed too much, speculation is likely to grow over whether or not the mandatory application of IFRS will be introduced in 2015.After attending the Business Accounting Council's meetings regarding IFRS, I remember that observation well. 例文帳に追加

それはご存じのように、IFRSというのは来年の中間報告で、このIFRSを日本の企業に強制適用するのではないかという、そこら辺が曖昧模糊なことでございまして、この前（企業会計）審議会の委員長が言っておられましたが、中間報告が長過ぎると、2015年から強制適用になると考える人とならないと考える人が出やすいのだという話で、私もずっとIFRSの企業会計審議会に出ておりまして、そういう発言があったのが印象に残っております。 - 金融庁

Such Japanese policies, in which one-dollar silver coins were exchanged with coins which were not generally circulated in Japan and the buying strength of one-dollar coins in Japan was lowered to one-third, provoked harsh protests from foreign ambassadors including HARRIS and Rutherford ALCOCK, who insisted that such policies violated the treaty, and so the bakufu, admitting its mistake, ordered kaikojo-bugyo (commissioner of treaty port) to exchange a one-dollar silver coin with three ichibu-gin silver coins from June 22, and terminated circulation of Ansei Nishu silver coins on the next day, June 23. 例文帳に追加

交換された貨幣が日本国内において一般に流通するものではなく、かつ1ドル銀貨の日本国内での購買力を1/3に低下させるというこの政策にハリスおよびラザフォード・オールコックら外国人大使は条約違反であると強く抗議し、6月22日、幕府は手落ちを認め以後は1ドル銀貨を一分銀3枚で引き換えるよう開港場奉行に申し渡し翌23日に通用が停止された。 - Wikipedia日英京都関連文書対訳コーパス

Moving on to my next question–now that we are in September, the month in which the Basel Committee on Banking Supervision is, according to its statement, scheduled to have a meeting to reach a final agreement on numbers and other matters associated with capital requirements for international banks, please tell us once again about Japan's standpoint on this issue, together with any prospects regarding future debates or other related points, considering that you have mentioned that, having visited the U.S. the other day, you will pay attention to U.S. reactions, among other things. 例文帳に追加

次に、9月に入りまして、国際的な銀行の自己資本規制ですね、バーゼル銀行監督委員会が今月中の会合で数値などを含めて最終的な合意を目指すということを表明しておりまして、9月に入りましたので、改めてこの日本の立場、それから大臣、さきに訪米もされてアメリカの出方とかをうかがうということでしたので、こういったところを踏まえて今後の議論の見通しなどもあわせてお伺いできればと思います。 - 金融庁

I have instructed the new director-general of the Supervisory Bureau of the Financial Services Agency (FSA) to visit the earthquake-stricken areas next week first of all. Ahead of the director-general's visit, we dispatched the Director of the Banks Division II, Mr. Nishida, to those areas immediately after he was appointed to the post for a meeting with representatives from financial institutions in the Tohoku region. I have instructed the new Director-General of the Supervisory Bureau to visit the Tohoku region next week first of all. This is the top priority issue, so I greatly appreciate cooperation provided by financial institutions and life and non-life insurance companies in this respect. This is the top priority issue, so I greatly appreciate cooperation provided by financial institutions and life and non-life insurance companies in this respect. Regarding earthquake insurance, I have been told that insurance claims totaling more than one trillion yen have been paid, including more than 500 billion yen in Miyagi Prefecture alone. The other day, the chairman of a certain bank came to me after being appointed to the post at a general shareholders' meeting and told me that deposits at his bank's Sendai branch had increased. 例文帳に追加

来週、いの一番に震災の地域に行っていただきたいということを言っておりまして、監督局長の前に、西田銀行第二課長ですが、これも人事の後すぐ行かせていただきまして、東北地方の金融機関の方々にお集まりいただいて、やらせていただいておりますし、来週新たに代わった監督局長も一番最初に東北地方に行くようにと、私から指示を出させていただいておりまして、これは本当に最重点課題でございますから、そういった中で金融機関、それから損保、生保等々、非常にありがたいことによく協力していただいておりますし、地震保険も今度のことに関しては1兆円以上いっていたと、宮城県だけで地震保険で5,000億円以上出したという報告も聞いておりますし、この前ある銀行の会長が来まして、株主総会で選ばれたからと、その会長が言うに、「自見さん、うちの仙台支店の預金が増えましたよ」と言うんです。 - 金融庁

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における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の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２４　当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における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の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

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

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

(2) The provisions of Article 9, Paragraph 1, Article 12, Article 12-2, Paragraph 2, Article 16-2, Paragraphs 1 and 2, Article 16-5, and Paragraphs 2 and 4, Article 16-9 of the Worker's Accident Insurance Act shall apply mutatis mutandis to the special survivor pension. In such case, "the month when the reason for payment occurs" in Paragraph 1, Article 9 of the Worker's Accident Insurance Act shall be deemed to be replaced with "the month including the day when the payment is requested;" the term "the insurance benefit to be paid" in Article 12-1 of the Worker's Accident Insurance Act, with "the special survivor benefit to be paid;" the term "the said insurance benefit", with "the said special survivor benefit;" the term "a worker" in Paragraph 2, Article 16-2 of the Worker's Accident Insurance Act, with "a deceased worker, etc.;" the term "the preceding term," with "Paragraph 1, Article 60 of the Act on Asbestos Health Damage Relief;" the term "a worker" in Paragraph 2, Article 16-9 of the Worker's Accident Insurance Act, with "a deceased worker, etc.;" and the term "extinguishes" in Paragraph 4 of the same article, with "extinguishes, and in the event that there is a next survivor without any equally entitled survivor, the special survivor pension shall be paid to the next survivor." 例文帳に追加

２　労災保険法第九条、第十二条第一項、第十二条の二、第十六条の二第二項、第十六条の五第一項及び第二項並びに第十六条の九第二項及び第四項の規定は、特別遺族年金について準用する。この場合において、労災保険法第九条第一項中「支給すべき事由が生じた月」とあるのは「支給の請求をした日の属する月」と、労災保険法第十二条の二中「支払うべき保険給付」とあるのは「支払うべき特別遺族給付金」と、「当該保険給付」とあるのは「当該特別遺族給付金」と、労災保険法第十六条の二第二項中「労働者」とあるのは「死亡労働者等」と、「前項」とあるのは「石綿による健康被害の救済に関する法律第六十条第一項」と、労災保険法第十六条の九第二項中「労働者」とあるのは「死亡労働者等」と、同条第四項中「消滅する」とあるのは「消滅し、同順位者がなくて後順位者があるときは、次順位者に特別遺族年金を支給する」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

Article 271-4 (1) A Major Holder of the Insurance Company's Voting Rights shall, in the case where any matters listed in the items of paragraph (1) of the preceding Article have been changed (in the case of a change in the Proportion of Voting Rights Held, it shall be limited to a case where the proportion has increased or decreased by one hundredth or more) after the day on which he/she became a holder of voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Company or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Holding Company, he/she shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a report pertaining to that change (hereinafter referred to as a "Change Report" in this Article and the next Article) to the Prime Minister within five days from that day (within the number of days specified by a Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by a Cabinet Office Ordinance); provided, however, that this shall not apply to the case where a Change Report has already been submitted based on a decrease in the Proportion of Voting Rights Held by one hundredth or more and the Proportion of Voting Rights Held stated in that Change Report is five hundredths or less, or to any other case specified by a Cabinet Office Ordinance. 例文帳に追加

第二百七十一条の四　保険議決権大量保有者は、一の保険会社の総株主の議決権の百分の五を超える議決権又は一の保険持株会社の総株主の議決権の百分の五を超える議決権の保有者となった日の後に、前条第一項各号に掲げる事項の変更があった場合（議決権保有割合の変更の場合にあっては、百分の一以上増加し又は減少した場合に限る。）には、内閣府令で定めるところにより、その日から五日以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあっては、内閣府令で定める日以内）に、当該変更に係る報告書（以下この条及び次条において「変更報告書」という。）を内閣総理大臣に提出しなければならない。ただし、議決権保有割合が百分の一以上減少したことによる変更報告書で当該変更報告書に記載された議決権保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、この限りでない。 - 日本法令外国語訳データベースシステム

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

２２　平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 1-7 (1) The members of the Non-Life Insurance Policyholders Protection Corporation shall, with regard to each of the business year from the next business year of the business year prescribed in paragraph (1) of the preceding Article to the business year that contains the day when the Non-Life Insurance Policyholders Protection Corporation abolishes the Liquidation Account pursuant to the provision of Article 1-9 of the Supplementary Provisions, where the amount of obligations pertaining to borrowings to be imputed to the Liquidation Account pursuant to the provision of paragraph (2) of the preceding Article exceeds the amount of the assets belonging to the Liquidation Account, pay assessment to the Non-Life Insurance Policyholders Protection Corporation pursuant to the provisions of the articles of incorporation as funds to be allocated by the Non-Life Policyholders Protection Corporation to the performance of such obligations, in addition to the assessment set forth in Article 265-33, paragraph (1). 例文帳に追加

第一条の七　損害保険契約者保護損害保険契約者保護機構の会員は、前条第一項に規定する事業年度の翌事業年度から附則第一条の九の規定により損害保険契約者保護機構が清算勘定を廃止する日の属する事業年度までの各事業年度において、前条第二項の規定により清算勘定に帰属することとなった借入金に係る債務の額が清算勘定に属する資産の額を上回るときは、第二百六十五条の三十三第一項の規定による負担金のほか、損害保険契約者保護機構が当該債務の弁済に充てるための資金として、定款で定めるところにより、損害保険契約者保護機構に対し、負担金を納付しなければならない。 - 日本法令外国語訳データベースシステム

Article 4 (1) With regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act (limited to those which have been notified by a resident; the same shall apply in the next paragraph) for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not actually expired at the time of the enforcement of this Act, which falls under the Conclusion of a Technology Introduction Contract, etc. that shall be reported pursuant to the provision of Article 29 of the New Act, a resident who has given the notification may conduct the Conclusion of a Technology Introduction Contract, etc. on and after the Date of Enforcement, deeming that the period has expired on the previous day of the Date of Enforcement. In this case, a notification pertaining to the resident shall be deemed to be a report made pursuant to the provision of the main clause of the said article on the date of the Conclusion of a Technology Introduction Contract, etc. 例文帳に追加

第四条　この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間が満了していない旧法の規定による届出に係る技術導入契約の締結等（居住者が届け出たものに限る。次項において同じ。）で、新法第二十九条の規定により報告しなければならない技術導入契約の締結等に該当するものについては、施行日の前日において当該期間が満了したものとみなして、当該届出をした居住者は、施行日以後当該技術導入契約の締結等をすることができる。この場合において、当該居住者に係る届出は、当該技術導入契約の締結等がされた日において同条本文の規定によりされた報告とみなす。 - 日本法令外国語訳データベースシステム

(2) A resident who has given notification on Conclusion of a Technology Introduction Contract, etc. pursuant to the provision of the preceding paragraph shall not conduct the Conclusion of a Technology introduction Contract, etc. pertaining to the notification before the expiration of 30 days from the day of acceptance of the notification by the Minister of Finance and the minister having jurisdiction over the business; provided, however, that when the Minister of Finance and the minister having jurisdiction over the business find, before the expiration of the period, based on the kind of the technology or other matters, that the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification does not fall under the Conclusion of a Technology Introduction Contract, etc. that requires examination pursuant to the provision of the next paragraph, he/she may shorten the period. 例文帳に追加

２　技術導入契約の締結等について前項の規定による届出をした居住者は、財務大臣及び事業所管大臣が当該届出を受理した日から起算して三十日を経過する日までは、当該届出に係る技術導入契約の締結等をしてはならない。ただし、財務大臣及び事業所管大臣は、その期間の満了前に当該届出に係る技術導入契約の締結等がその技術の種類その他からみて次項の規定による審査が必要となる技術導入契約の締結等に該当しないと認めるときは、当該期間を短縮することができる。 - 日本法令外国語訳データベースシステム

Article 67 (1) Any person who intends to make transfer-for-counter value of land and buildings, etc. within the project sites after ten days elapse counting from the next day of the public notice set forth in the preceding Article shall submit to the project executor written notification describing the relevant land and buildings, etc., the amount of estimated counter value (in cases where the estimated counter value is in a form other than money, its amount estimated in terms of money on the basis of current prices; hereinafter the same shall apply in this Article), the party to which the relevant land and buildings, etc. is to be transferred, and other items specified by the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism. However, this shall not apply to the case if all or part of the relevant land and buildings, etc. are subject to the provision of Article 46 of the Cultural Properties Protection Act (including the cases where applied mutatis mutandis pursuant to Article 83 of the same Act ). 例文帳に追加

第六十七条　前条の公告の日の翌日から起算して十日を経過した後に事業地内の土地建物等を有償で譲り渡そうとする者は、当該土地建物等、その予定対価の額（予定対価が金銭以外のものであるときは、これを時価を基準として金銭に見積もつた額。以下この条において同じ。）及び当該土地建物等を譲り渡そうとする相手方その他国土交通省令で定める事項を書面で施行者に届け出なければならない。ただし、当該土地建物等の全部又は一部が文化財保護法第四十六条（同法第八十三条において準用する場合を含む。）の規定の適用を受けるものであるときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 142 The provisions of Articles 129 to 133 inclusive, paragraphs (1) and (2) of Article 135, and Article 139 shall apply mutatis mutandis to the letters which an inmate sentenced to death having the status as an unsentenced person sends or receives. In this case, the term "Article 127" in paragraph (1) of Article 129 shall be read as "paragraphs (1) and (2) of Article 135 as applied mutatis mutandis pursuant to Article 142" ; the phrase "hindering adequate pursuance of correctional treatment for the sentenced person" in item (vi) of said paragraph shall be read as "causing destruction of evidence" ; the phrase "inclusive" in paragraph (2) of said Article shall be read as "inclusive or item (vi)" ; the phrase "the number of letters" in paragraph (1) of Article 130 shall be read as "the number of letters (except those for a defense counsel, etc.)" ; the phrase "four per month" in paragraph (2) of said Article shall be read as "one per day" ; the phrase "Article 128 or 129" in paragraph (1) of Article 132 shall be read as "Article 129" ; the phrase "any of the items of paragraph (1) under Article 54" in item (ii) of paragraph (5) and paragraph (7) of said Article shall be read as "item (i) or (ii) of paragraph (1) under Article 54" ; and the phrase "paragraph (1) of Article 54" in paragraph (6) of said Article shall be read as "paragraph (1) (except for item (iii)) of Article 54" ; the phrase "in this Division" in paragraph (1) of Article 139 shall be read as "in the next Division," the phrase "the next Section" shall be read as "the next Section and where it is not permitted by the provisions of the Code of Criminal Procedure," and the phrase "may permit" in paragraph (2) of said Article shall be read as "may, except where it is not permitted by the provisions of the Code of Criminal Procedure, permit." 例文帳に追加

第百四十二条　第百二十九条から第百三十三条まで、第百三十五条第一項及び第二項並びに第百三十九条の規定は、未決拘禁者としての地位を有する死刑確定者が発受する信書について準用する。この場合において、第百二十九条第一項中「第百二十七条」とあるのは「第百四十二条において準用する第百三十五条第一項及び第二項」と、同項第六号中「受刑者の矯正処遇の適切な実施に支障」とあるのは「罪証の隠滅の結果」と、同条第二項中「第三号まで」とあるのは「第三号まで又は第六号」と、第百三十条第一項中「申請する信書」とあるのは「申請する信書（弁護人等に対して発するものを除く。）」と、同条第二項中「一月につき四通」とあるのは「一日につき一通」と、第百三十二条第一項中「第百二十八条、第百二十九条」とあるのは「第百二十九条」と、同条第五項第二号及び第七項中「第五十四条第一項各号」とあるのは「第五十四条第一項第一号又は第二号」と、同条第六項中「第五十四条第一項」とあるのは「第五十四条第一項（第三号を除く。）」と、第百三十九条第一項中「、この目」とあるのは「、次目」と、「場合」とあるのは「場合及び刑事訴訟法の定めるところにより許されない場合」と、同条第二項中「ときは」とあるのは「ときは、刑事訴訟法の定めるところにより許されない場合を除き」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(3) In addition to what is prescribed in the next paragraph, with regard to the Conclusion of a Technology Introduction Contract, etc. Pertaining to a Notification Pursuant to the Provisions of the Old Act, for which the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted prescribed in Article 29, paragraph 3 of the Old Act has not expired (in cases where the period was extended pursuant to the provision of Article 30, paragraph 1 or 3 of the Old Act, the extended period) at the time of the enforcement of this Act, a non-resident who has given the notification may conduct the Conclusion of a Technology Introduction Contract, etc. on and after the Date of Enforcement, deeming that the period has expired on the previous day of the Date of Enforcement. 例文帳に追加

３　次項に定めるものを除き、この法律の施行の際現に旧法第二十九条第三項に規定する技術導入契約の締結等をしてはならない期間（旧法第三十条第一項又は第三項の規定により当該期間が延長された場合には、当該延長された期間）が満了していない旧法の規定による届出に係る技術導入契約の締結等（非居住者が届け出たものに限る。）については、施行日の前日において当該期間が満了したものとみなして、当該届出をした非居住者は、施行日以後当該技術導入契約の締結等をすることができる。 - 日本法令外国語訳データベースシステム

Article 271-3 (1) A person who holds voting rights that exceed five hundredths of the Voting Rights by All of the Shareholders of a single Insurance Company or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Insurance Holding Company (such person shall exclude the State, local public entity, or any juridical person specified by a Cabinet Order as one equivalent thereto (referred to as the "State, etc." in Article 271-10) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a written notice containing the following matters (hereinafter referred to in this Chapter as "Written Notice of Holding the Insurance's Voting Rights") to the Prime Minister within five days (Sundays and other holidays specified by a Cabinet Order shall not included in the number of days ; the same shall apply in paragraph (1) of the next Article) from the day on which he/she became a Major Holder of the Insurance Voting Rights (within the number of days specified by a Cabinet Office Ordinance in the where the number of voting rights held has not increased or in any other case specified by a Cabinet Office Ordinance): 例文帳に追加

第二百七十一条の三　一の保険会社の総株主の議決権の百分の五を超える議決権又は一の保険持株会社の総株主の議決権の百分の五を超える議決権の保有者（国、地方公共団体その他これらに準ずるものとして政令で定める法人（第二百七十一条の十において「国等」という。）を除く。以下この章及び第三百三十三条において「保険議決権大量保有者」という。）は、内閣府令で定めるところにより、保険議決権大量保有者となった日から五日（日曜日その他政令で定める休日の日数は、算入しない。次条第一項において同じ。）以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあっては、内閣府令で定める日以内）に、次に掲げる事項を記載した届出書（以下この章において「保険議決権保有届出書」という。）を内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 9 The conversion of a foreign currency to Japanese currency in the cases where the provisions of the Act (limited to Chapter V, Article 55-5, Article 55-6 and Article 55-8 (limited to the part pertaining to Article 6-5 of this Cabinet Order; hereinafter the same shall apply in the next Article)), this Cabinet Order and the order based thereon apply, shall be made by using the basic foreign exchange rate or arbitrated foreign exchange rate prescribed in Article 7, paragraph (1) of the Act on the day of conducting a transaction or an act in which said conversion should be made concerning the amount under said provisions, except where the conversion is made by using the method specified by an ordinance of the competent ministry in accordance with the classification specified by an ordinance of the competent ministry. 例文帳に追加

第九条　法（第五章、第五十五条の五、第五十五条の六及び第五十五条の八（この政令の第六条の五に係る部分に限る。次条において同じ。）に限る。）及びこの政令並びにこれらに基づく命令の規定を適用する場合における外国通貨の本邦通貨への換算は、主務省令で定める区分に応じ主務省令で定める方法による場合を除き、当該規定においてその額について当該換算をすべき取引又は行為が行われる日における法第七条第一項に規定する基準外国為替相場又は裁定外国為替相場を用いて行うものとする。 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(5) When it is impossible to input directly into a computer and generate an order form at the time of the undertaking of brokerage, such as: when details of an order are given to a branch office via telephone; when an order for the next day is undertaken after the computer operation; when a computer becomes out-of-service due to a disaster, etc.; the order form shall be generated manually at the time of the undertaking of brokerage; provided, however, that when the order form is both generated manually at the time of the undertaking of brokerage and the order form is generated by inputting directly into a computer, and when the order result, etc. is recorded by subsequently inputting details of the order and is maintained, it is not necessary for an additional copy to be recorded on a manual order form. 例文帳に追加

（５）　注文内容を電話により営業所に連絡する場合、コンピューターの稼働終了後に翌日の注文を受託する場合、災害等によりコンピューターが使用不能となる場合等受託と同時にコンピューターに直接入力して作成することが不可能な場合は、受託時に手書きで注文伝票を作成すること。ただし、受託時に作成した手書きの注文伝票とその注文内容を後で入力して作成した約定結果等が記載されたコンピューターへの直接入力により作成した注文伝票を併せて保存する場合は、手書きの注文伝票に追記する必要はない。 - 日本法令外国語訳データベースシステム

Next, the Japanese subsidiary, Lehman Brothers Japan Inc., notified us on September 15 that it may become insolvent in the long term, so the FSA (Financial Services Agency) issued a business suspension order to the company on the same day. In addition, the company filed for civil rehabilitation procedures on September 16, and the start of the procedures was approved on September 19. I understand that the company will be managed in the future based on advice from its agents for the application of the bankruptcy procedures and its attorneys, as well as supervisors and lawyers appointed by the court to monitor its financial and business operations. 例文帳に追加

次に、日本拠点であるリーマン・ブラザーズ証券株式会社については、同社が長期的に見ると支払い不能に陥る恐れがあるという報告をしてまいりましたので、15日、同日ですけれども、金融庁から業務停止命令を発出したところでありますし、また翌日16日、同社から東京地方裁判所に対して民事再生手続きの開始を申し立て、19日に当該手続きの開始が決定されたということでありまして、今後の同社の経営は申立て代理人、同社の代理人弁護士や、監督員、裁判所の指名によって同社の財務、業務を監視する弁護士らの助言等を踏まえて行われるものと承知をいたしております。 - 金融庁

Article 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters: 例文帳に追加

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。 - 日本法令外国語訳データベースシステム

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 52 When an order of permission of sale is not issued within three months from the time limit for a demand for liquidating distribution or when an order of permission of sale that was issued within such three months has been revoked or ceased to be effective, the time limit for a demand for liquidating distribution shall be deemed to have been changed to the day on which three months have elapsed from such time limit; provided, however, that this shall not apply in cases where an order of permission of sale that was issued within three months from the time limit for a demand for liquidating distribution has ceased to be effective and an order of permission of sale has been issued for the next-highest purchase offer under the provisions of Article 67 (excluding cases where such order has been revoked or has ceased to be effective). 例文帳に追加

第五十二条　配当要求の終期から、三月以内に売却許可決定がされないとき、又は三月以内にされた売却許可決定が取り消され、若しくは効力を失つたときは、配当要求の終期は、その終期から三月を経過した日に変更されたものとみなす。ただし、配当要求の終期から三月以内にされた売却許可決定が効力を失つた場合において、第六十七条の規定による次順位買受けの申出について売却許可決定がされたとき（その決定が取り消され、又は効力を失つたときを除く。）は、この限りでない。 - 日本法令外国語訳データベースシステム

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