「the same category」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

Article 23-13 (1) A person (limited to a person who is specified by a Cabinet Office Ordinance) shall, when he/she makes a Solicitation Only for Qualified Institutional Investors (meaning a Solicitation for Newly Issued Securities, etc. which is made to Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i), or which falls under the category of Solicitations for Acquisition specified by Article 2(3)(ii)(a) or Article 2-2(4)(ii)(a); hereinafter the same shall apply in this paragraph) or makes a Solicitation for Delivery of Existing Securities, etc. which is for Securities to which a Solicitation Only for Qualified Institutional Investors was made and is exempted from application of the main clause of Article 4(2) (collectively referred to as "Solicitation Only for Qualified Institutional Investors, etc." in the following paragraph), notify the solicited persons of the matters specified by a Cabinet Office Ordinance, including the fact that the Solicitation for Newly Issued Securities, etc. made for the Securities falls under any of the categories of Solicitation for Acquisition listed in the following items (limited to Securities acquired by Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i)) and therefore the notification under Article 4(1) has not been made for the Solicitation for Newly Issued Securities, etc.; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the Solicitation Only for Qualified Institutional Investors, etc. is made for Securities of which the total issue price was or is less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen: 例文帳に追加

第二十三条の十三　適格機関投資家向け勧誘（有価証券発行勧誘等のうち、第二条第三項第一号に掲げる場合に該当する場合における同号の規定により当該有価証券発行勧誘等の相手方から除かれる適格機関投資家を相手方として行うもの又は同項第二号イ若しくは第二条の二第四項第二号イに掲げる場合に該当するものをいう。以下この項において同じ。）又はこれに係る有価証券の有価証券交付勧誘等で第四条第二項本文の規定の適用を受けないもの（次項において「適格機関投資家向け勧誘等」という。）を行う者（内閣府令で定める者に限る。）は、当該有価証券の有価証券発行勧誘等が次に掲げる場合に該当するものであつた有価証券（第一号に掲げる場合にあつては、第二条第三項第一号の規定により当該有価証券発行勧誘等の相手方から除かれた適格機関投資家が取得した有価証券に限る。）の有価証券発行勧誘等に該当することにより当該有価証券発行勧誘等に関し第四条第一項の規定による届出が行われていないことその他の内閣府令で定める事項を、その相手方に対して告知しなければならない。ただし、当該有価証券に関して開示が行われている場合及び発行価額の総額が一億円を超えない範囲内で内閣府令で定める金額未満である適格機関投資家向け勧誘に係る有価証券について行う場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as..." shall be deemed to be replaced with "split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...". 例文帳に追加

２　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた特定分割型分割（分割法人の株主等に分割承継法人に係る特定外国親法人（法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。）の株式以外の資産（当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。）が交付されなかつた分割型分割（前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。）をいう。）により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定の適用については、同項中「交付されなかつたもの（」とあるのは、「交付されなかつたもの（租税特別措置法第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例）に規定する特定分割型分割に該当するものを除く。」とする。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said domestic corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

３　特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to the said consolidated corporation, the number of the shares, etc. of the said affiliated foreign corporation prescribed in Article 66-9-6(2)(iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the "number of the shares, etc. directly and indirectly held" in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to the said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of the said affiliated foreign corporation directly and indirectly held by the said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of the said affiliated foreign corporation. 例文帳に追加

２　特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。 - 日本法令外国語訳データベースシステム

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

Article 39-11 (1) A Notifying Manufacturer/Importer shall, if the Gas Equipment prescribed in paragraph 1 of the preceding Article that the Notifying Manufacturer/Importer manufactures or imports (excluding, however, that manufactured or imported pursuant to the proviso of the said paragraph) falls into the category of Specified Gas Equipment, before selling the Specified Gas Equipment, undergo an inspection prescribed in the next paragraph by a person registered by the Minister of Economy, Trade and Industry (hereinafter referred to as a "Conformity Inspection") with respect to the matters listed in the following items and obtain a certificate set forth in the said paragraph, and preserve such certificate; provided, however, that this shall not apply where the Notifying Manufacturer/Importer has already obtained and currently preserves a certificate set forth in the said paragraph pertaining to the matters listed in item 2 with respect to Specified Gas Equipment of the same model as that of the Specified Gas Equipment concerned, before the lapse of a period specified by a Cabinet Order for the respective category of Specified Gas Equipment from the day when the certificate was issued, or where the Notifying Manufacturer/Importer preserves any instrument specified by an Ordinance of the Ministry of Economy, Trade and Industry as being equivalent to the certificate set forth in the said paragraph. 例文帳に追加

第三十九条の十一　届出事業者は、その製造又は輸入に係る前条第一項のガス用品（同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。）が特定ガス用品である場合には、当該特定ガス用品を販売する時までに、次の各号のいずれかに掲げるものについて、経済産業大臣の登録を受けた者の次項の規定による検査（以下「適合性検査」という。）を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特定ガス用品と同一の型式に属する特定ガス用品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特定ガス用品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして経済産業省令で定めるものを保存している場合は、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

(5) Whether or not a foreign corporation listed in Article 42-2(4)(i)(a) of the Act out of foreign financial institutions, etc. (meaning foreign financial institutions, etc. prescribed in the said item; hereinafter the same shall apply in this Article) falls under the category of a foreign corporation listed in the items of Article 42-2(2) of the Act shall be determined according to its status at the end of the business year immediately prior to the business year including the day on which the said foreign financial institution, etc. intends to submit a written application for tax exemption (meaning a written application for tax exemption prescribed in Article 42-2(5) of the Act; hereinafter the same shall apply in this Article) and the day preceding the day on which the said foreign financial institution, etc. is to receive payment of specified interest (meaning specified interest prescribed in Article 42-2(1) of the Act; hereinafter the same shall apply in this Article) after submitting the said written application for tax exemption. 例文帳に追加

５　外国金融機関等（法第四十二条の二第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）のうち同号イに掲げる外国法人が法第四十二条の二第二項各号に掲げる外国法人に該当するかどうかの判定は、当該外国金融機関等が非課税適用申告書（同条第五項に規定する非課税適用申告書をいう。以下この条において同じ。）の提出をしようとする日及び当該非課税適用申告書の提出後特定利子（法第四十二条の二第一項に規定する特定利子をいう。以下この条において同じ。）の支払を受けるべき日の前日の属する事業年度の直前の事業年度終了の時の現況により行うものとする。 - 日本法令外国語訳データベースシステム

Article 10-2 (1) The Securities specified by Cabinet Office Ordinance as being the same class of Securities, as referred to in Article 1-4, item (i), sub-item (b), item (ii), sub-items (b) and (c), item (iii), sub-items (a) and (b), Article 1-5-2, paragraph (2), item (i), sub-item (a), Article 1-7, item (ii), sub-item (a)2., sub-item (b)2. and 3., sub-item (c)1. and 2., Article 1-7-4, item (i), sub-item (b), item (ii), sub-items (b) and (c), and item (iii), sub-items (a) and (b), Article 1-8-2, item (i), sub-item (a), and Article 1-8-4, item (iii), sub-item (a)2., sub-item (b)2. and 3., and sub-item (c)1. and 2. of the Cabinet Order shall be the relevant Securities, and the Securities whose Issuer is the same as the Issuer of the relevant Securities, and for which the matters specified in the following items according to the category of Securities listed in the respective items are the same: 例文帳に追加

第十条の二　令第一条の四第一号ロ、第二号ロ及びハ並びに第三号イ及びロ、第一条の五の二第二項第一号イ、第一条の七第二号イ（２）、ロ（２）及び（３）並びにハ（１）及び（２）、第一条の七の四第一号ロ、第二号ロ及びハ並びに第三号イ及びロ、第一条の八の二第一号イ並びに第一条の八の四第三号イ（２）、ロ（２）及び（３）並びにハ（１）及び（２）に規定する同一種類の有価証券として内閣府令で定めるものは、当該有価証券及び当該有価証券と発行者が同一で、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項が同一である有価証券とする。 - 日本法令外国語訳データベースシステム

(ii) the acts which are listed in Article 2, paragraph (8), item (ii) or (iii) of the Act or the acts listed in item (iv) of that paragraph (limited to intermediation, brokerage, or agency; hereinafter the same shall apply in this item), and are carried out by a Financial Instruments Specialist (limited to a person who engages in Investment Management) under entrustment from an Affiliated Foreign Investment Specialist (limited to entrustment for the purchase and sale of Securities (excluding those which fall under the category of Derivatives Transactions; the same shall apply hereinafter) or to Derivatives Transactions conducted as an investment (including an instructions for investment; the same shall apply hereinafter) under Investment Management carried out by said Affiliated Foreign Investment Specialist in a foreign state) (with regard to the acts set forth in Article 2, paragraph (8), item (ii) or (iv) of the Act, limited to cases where the other party to the acts listed in item (ii) or (iv) of that paragraph which are conducted under entrustment from the Affiliated Foreign Investment Specialist is a Financial Instruments Specialist, etc.); 例文帳に追加

二　法第二条第八項第二号若しくは第三号に掲げる行為又は同項第四号に掲げる行為（媒介、取次ぎ又は代理に限る。以下この号において同じ。）のうち、金融商品取引業者（投資運用業を行う者に限る。）が関係外国運用業者の委託（当該関係外国運用業者が外国において行う投資運用業に係る運用（その指図を含む。以下同じ。）として行う有価証券の売買（デリバティブ取引に該当するものを除く。以下同じ。）又はデリバティブ取引に係るものに限る。）を受けて行うもの（同項第二号又は第四号に掲げる行為にあっては、関係外国運用業者の委託を受けて行う同項第二号又は第四号に掲げる行為の相手方が金融商品取引業者等である場合に限る。） - 日本法令外国語訳データベースシステム

Article 13 (1) With regard to Securities of which Public Offering or Secondary Distribution (excluding Secondary Distribution of Securities specified in Article 4(1)(iv), but including General Solicitation for Securities Acquired by Qualified Institutional Investor (excluding those falling under the category of Secondary Distribution of Securities); hereinafter the same shall apply in this Article and paragraphs (2) to (4) and paragraph (6) of Article 15) shall be subject to the main clause of Article 4(1) or the main clause of Article 4(2), the Issuer of such Securities shall prepare a Prospectus for the Public Offering or Secondary Distribution. The same shall apply to an Issuer of Securities of which the Secondary Distribution (excluding that of which the total distribution price is less than 100 million yen or that falling under the categories specified by a Cabinet Office Ordinance) falls under the Case Where Disclosures Have Been Made (meaning the Case Where Disclosures Have Been Made as referred to in Article 4(1)(ii)(a); the same shall apply hereinafter in this Chapter) (such Securities are hereinafter referred to as "Already Disclosed Securities" in this Chapter). 例文帳に追加

第十三条　その募集又は売出し（第四条第一項第四号に掲げる有価証券の売出しを除くものとし、適格機関投資家取得有価証券一般勧誘（有価証券の売出しに該当するものを除く。）を含む。以下この条並びに第十五条第二項から第四項まで及び第六項において同じ。）につき第四条第一項本文又は第二項本文の規定の適用を受ける有価証券の発行者は、当該募集又は売出しに際し、目論見書を作成しなければならない。開示が行われている場合（同条第一項第二号イに規定する開示が行われている場合をいう。以下この章において同じ。）における有価証券の売出し（その売出価額の総額が一億円未満であるものその他内閣府令で定めるものを除く。）に係る有価証券（以下この章において「既に開示された有価証券」という。）の発行者についても、同様とする。 - 日本法令外国語訳データベースシステム

(5) The base amount of maximum benefit by payment type of Preventive Service of Long-Term Care, etc., as set forth in the preceding paragraph shall be the amount that a Municipality stipulates by ordinance, by type of Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care, after considering the type of standard use that is according to each Category of Needed Support Condition, of said Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as prescribed in the same paragraph, standards determined by the Minister of Health, Labour, and Welfare as set forth in each item of Article 53, paragraph (2) and each item of Article 54-2, paragraph (2) pertaining to said Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care, etc., within the base amount of maximum benefit by payment category of Preventive Service of Long-Term Care, etc., as set forth in paragraph (1) pertaining to the categories of Preventive Service of Long-Term Care, etc., that include said Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care (said base amount, with regard to the Municipality that provides an ordinance pursuant to the provisions of paragraph (3), shall be the amount by which measures pursuant to the provisions of said municipal ordinance are undertaken). 例文帳に追加

５　前項の介護予防サービス費等種類支給限度基準額は、介護予防サービス及び地域密着型介護予防サービスの種類ごとに、同項に規定する厚生労働省令で定める期間における当該介護予防サービス及び地域密着型介護予防サービスの要支援状態区分に応じた標準的な利用の態様、当該介護予防サービス及び地域密着型介護予防サービスに係る第五十三条第二項各号及び第五十四条の二第二項各号の厚生労働大臣が定める基準等を勘案し、当該介護予防サービス及び地域密着型介護予防サービスを含む介護予防サービス等区分に係る第一項の介護予防サービス費等区分支給限度基準額（第三項の規定に基づき条例を定めている市町村にあっては、当該条例による措置が講じられた額とする。）の範囲内において、市町村が条例で定める額とする。 - 日本法令外国語訳データベースシステム

(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

Article 68-3 (1) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship with the merging corporation specified by a Cabinet Order as a relationship whereby the foreign corporation holds the whole of the issued shares of or capital contributions to the said merging corporation (excluding the shares held by the merging corporation; referred to in paragraph (3) as "issued shares, etc."), if the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in paragraph (5)(i) of the preceding Article; hereinafter the same shall apply in this Article), the provision of Article 61-2(2) of the Corporation Tax Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act) shall not apply. 例文帳に追加

第六十八条の三　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。第三項において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（前条第五項第一号に規定する特定軽課税外国法人をいう。以下この条において同じ。）の株式に該当するときは、法人税法第六十一条の二第二項（同法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(11) Where a person in charge of handling custody and payment receives the delivery of interest on specified foreign-issued company bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which the said person gave a notice to the person who pays interest on the said specified foreign-issued company bonds (limited to such information provided in the notice stating to the effect that Article 6(7)(i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3(3) or (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, the said person in charge of handling custody and payment may omit to give a notice of interest recipient information pertaining to the interest to be delivered thereto. 例文帳に追加

１１　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。 - 日本法令外国語訳データベースシステム

(22) Where a person in charge of handling custody and payment receives the delivery of interest from specified foreign private bonds, of which the person is entrusted with custody, on or after the day on which the person has received the delivery of interest pertaining to the interest recipient information of which said person gave notice to the person who pays interest from said specified foreign private bonds (limited to such information provided in the notice stating to the effect that Article 6, paragraph (7), item (i) of the Act shall apply; hereinafter the same shall apply in this paragraph), if the person in charge of handling custody and payment has confirmed that all persons who are to receive payment of the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act; hereinafter the same shall apply in this paragraph) to be delivered thereto fall under the category of nonresidents or foreign corporations, said person in charge of handling custody and payment may omit giving notice of the interest recipient information for the interest to be delivered thereto. 例文帳に追加

２２　保管支払取扱者は、その保管の委託を受けている特定民間国外債につきその利子の支払をする者に対し通知をした利子受領者情報（法第六条第七項第一号に掲げる場合に該当する旨の通知に係るものに限る。以下この項において同じ。）に係る利子の交付を受けた日後に当該特定民間国外債の利子の交付を受ける場合において、その交付を受ける利子（法第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者がすべて非居住者又は外国法人であることの確認をしたときは、その交付を受ける利子に係る利子受領者情報の通知を省略することができる。 - 日本法令外国語訳データベースシステム

(3) A person who submits a written application for tax exemption shall, upon submitting it, present a document that certifies that the person falls under the category of nonresidents or foreign corporations (limited to such document that contains the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the next paragraph and paragraph (8)), each of which is located outside Japan; the same shall apply in paragraph (8)), to a person who pays interest based on the said written application for tax exemption (in the case where the said interest is paid via a person in charge of handling payment, the document shall be presented to the said person in charge of handling payment; hereinafter the same shall apply in this paragraph and the next paragraph), and the said person who pays interest shall confirm, by the document presented thereto, the name and domicile, etc. located outside Japan as entered in the said written application for tax exemption. 例文帳に追加

３　非課税適用申告書の提出をする者は、その提出をしようとする際、その者が非居住者又は外国法人に該当することを証する書類（その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第八項において「住所等」という。）の記載がされているものに限る。第八項において同じ。）を、当該非課税適用申告書に係る利子の支払をする者（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者。以下この項及び次項において同じ。）に提示しなければならないものとし、当該利子の支払をする者は、当該非課税適用申告書に記載された氏名又は名称及び国外にある住所等を当該書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

(2) Where a corporation has, as a result of a merger (limited to a merger that does not fall under the category of a qualified merger) of a domestic corporation to which the said corporation issued old shares (meaning shares (including capital contributions; hereinafter the same shall apply in this Article) that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(1) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden (meaning a specified foreign corporation with less tax burden prescribed in Article 68-2-3(5)(i) of the Act; hereinafter the same shall apply in paragraph (4)), the provisions of Article 119(1)(v) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares. 例文帳に追加

２　法人が旧株（当該法人が有していた株式（出資を含む。以下この条において同じ。）をいう。）を発行した内国法人の合併（適格合併に該当しないものに限る。）により法第六十八条の三第一項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人（法第六十八条の二の三第五項第一号に規定する特定軽課税外国法人をいう。第四項において同じ。）の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第五号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 61-2-2 (1) The Minister of Justice shall, when he/she recognizes an alien as a refugee pursuant to the provisions of paragraph (1) of the preceding Article and the alien who has filed the application set forth in the same paragraph falls under the category of an alien without a status of residence (aliens other than those who are staying in Japan under a status of residence listed in the left-hand column of Appended Table I and Appended Table II, those who have been granted permission for landing for temporary refuge and have not stayed in Japan beyond the period stated in the permit, and special permanent residents; the same shall apply hereinafter), permit the alien to acquire the status of residence of "Long-Term Resident", unless the alien falls under any of the following items: 例文帳に追加

第六十一条の二の二　法務大臣は、前条第一項の規定により難民の認定をする場合であつて、同項の申請をした外国人が在留資格未取得外国人（別表第一又は別表第二の上欄の在留資格をもつて本邦に在留する者、一時庇護のための上陸の許可を受けた者で当該許可書に記載された期間を経過していないもの及び特別永住者以外の者をいう。以下同じ。）であるときは、当該在留資格未取得外国人が次の各号のいずれかに該当する場合を除き、その者に定住者の在留資格の取得を許可するものとする。 - 日本法令外国語訳データベースシステム

(14) A person who submits a written application for a tax exemption shall, upon submitting it, present a document that certifies that the person falls under the category of nonresidents or foreign corporations (limited to such document that contains the name and domicile or residence or the location of the person's head office or principal office (hereinafter referred to as "domicile, etc." in this paragraph, the following paragraph and paragraph (19)), each of which is located outside Japan; the same shall apply in said paragraph), to a person who pays interest based on said written application for a tax exemption (in the case where said interest is paid via a person in charge of handling payment, the document shall be presented to said person in charge of handling payment; hereinafter the same shall apply in this paragraph and the following paragraph), and said person who pays interest shall confirm, by the document presented thereto, the name and domicile, etc. outside Japan as entered in said written application for a tax exemption. 例文帳に追加

１４　非課税適用申告書の提出をする者は、その提出をしようとする際、その者が非居住者又は外国法人に該当することを証する書類（その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この項、次項及び第十九項において「住所等」という。）の記載がされているものに限る。同項において同じ。）を、当該非課税適用申告書に係る利子の支払をする者（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者。以下この項及び次項において同じ。）に提示しなければならないものとし、当該利子の支払をする者は、当該非課税適用申告書に記載された氏名又は名称及び国外にある住所等を当該書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

Article 9 (1) In order to promote the establishment of new business facilities and business innovation by a business operator who conducts a business that falls under the category of the designated cluster industries pertaining to a cluster zone provided for in the agreed basic plan (hereinafter referred to as an "agreed cluster zone") in said agreed cluster zone (hereinafter such business shall be referred to as a "specified business" and such business operator shall be referred to as a "specified business operator"), the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN (hereinafter referred to as the "Organization") shall conduct businesses for the development, leasing and other management and transfer of factories (limited to those used for a specified business; hereinafter the same shall apply in this Article), workplaces (limited to those used for a specified business; hereinafter the same shall apply in this Article), or facilities to be used for the convenience of the users of said factories or workplaces. 例文帳に追加

第九条　独立行政法人中小企業基盤整備機構（以下「機構」という。）は、同意基本計画において定められた集積区域（以下「同意集積区域」という。）において、当該同意集積区域に係る指定集積業種に属する事業（以下「特定事業」という。）を行う事業者（以下「特定事業者」という。）による企業立地及び事業高度化を促進するため、同意集積区域において、工場（特定事業の用に供するものに限る。以下この条において同じ。）、事業場（特定事業の用に供するものに限る。以下この条において同じ。）又は当該工場若しくは当該事業場の利用者の利便に供する施設の整備並びにこれらの賃貸その他の管理及び譲渡を行う。 - 日本法令外国語訳データベースシステム

Article 51-8 (1) Any licensee of Category 1 waste disposal activity or licensee of waste storage facilities shall subject his/her specified waste disposal facilities or specified waste storage facilities to an inspection concerning their construction work (except for the specified waste disposal facilities or specified waste storage facilities provided for in paragraph (1) of the following Article on which welding is to be performed; hereinafter the same shall apply in the following paragraph) and performance by the Minister of METI, pursuant to the provision of the Ordinance of METI, and shall not use the specified waste disposal facilities or specified waste storage facilities until after they have passed the inspection. The same shall apply to specified waste disposal facilities or specified waste storage facilities when amendments are made to such specified waste disposal facilities or specified waste storage facilities. 例文帳に追加

第五十一条の八　第一種廃棄物埋設事業者又は廃棄物管理事業者は、経済産業省令で定めるところにより、特定廃棄物埋設施設又は特定廃棄物管理施設の工事（次条第一項に規定する特定廃棄物埋設施設又は特定廃棄物管理施設であつて溶接をするものの溶接を除く。次項において同じ。）及び性能について経済産業大臣の検査を受け、これに合格した後でなければ、特定廃棄物埋設施設又は特定廃棄物管理施設を使用してはならない。特定廃棄物埋設施設又は特定廃棄物管理施設を変更する場合における当該特定廃棄物埋設施設又は特定廃棄物管理施設についても、同様とする。 - 日本法令外国語訳データベースシステム

Article 4 (1) A Public Offering of Securities (including Specified Procedures Relating to Securities Issuance for Reorganization; the same shall apply hereinafter in this Chapter and the following Chapter, except in Article 13 and Article 15(2) to (6)) or Secondary Distribution of Securities (excluding those falling under the category of General Solicitation for Securities Acquired by Qualified Institutional Investor as defined in the following paragraph, but including Specified Procedures Relating to Securities Delivery for Reorganization; the same shall apply hereinafter in this paragraph) may not be made unless the Issuer thereof has made a notification of Public Offering or Secondary Distribution of the Securities to the Prime Minister; provided, however, that this shall not apply to cases that fall under any of the following items: 例文帳に追加

第四条　有価証券の募集（特定組織再編成発行手続を含む。第十三条及び第十五条第二項から第六項までを除き、以下この章及び次章において同じ。）又は有価証券の売出し（次項に規定する適格機関投資家取得有価証券一般勧誘に該当するものを除き、特定組織再編成交付手続を含む。以下この項において同じ。）は、発行者が当該有価証券の募集又は売出しに関し内閣総理大臣に届出をしているものでなければ、することができない。ただし、次の各号のいずれかに該当するものについては、この限りでない。 - 日本法令外国語訳データベースシステム

Article 256 (1) The Prime Minister may, when an Insurance Company (including a Foreign Insurance Company, etc.; hereinafter the same shall apply in this Chapter, except in Article 260, paragraph (1), item (ii), Article 260, paragraph (6), and Article 260, paragraph (8), item (ii), and Article 270-6) falls under the category of a Bankrupt Insurance Company (referring to a Bankrupt Insurance Company as prescribed in Article 260, paragraph (2); hereinafter the same shall apply in this Section) and he/she finds it necessary, designate another Insurance Company or Insurance Holding Company, etc., as the other party with which that Bankrupt Insurance Company shall hold a consultation pertaining to a Merger, etc., and recommend that other Insurance Company or Insurance Holding Company, etc. to agree to participate in the consultation. 例文帳に追加

第二百五十六条　内閣総理大臣は、保険会社（外国保険会社等を含む。第二百六十条第一項第二号、第六項及び第八項第二号並びに第二百七十条の六を除き、以下この章において同じ。）が破綻保険会社（第二百六十条第二項に規定する破綻保険会社をいう。以下この節において同じ。）に該当し、かつ、必要があると認めるときは、当該破綻保険会社が合併等に係る協議をすべき相手方として他の保険会社又は保険持株会社等を指定し、当該他の保険会社又は保険持株会社等にその協議に応ずるよう勧告することができる。 - 日本法令外国語訳データベースシステム

i) Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those held on their own by the said foreign corporation and the total number or total amount of such issued shares or capital contributions shall be referred to as the "issued shares, etc." in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section): The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them 例文帳に追加

一　特殊関係内国法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）の発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の総数又は総額（以下この節において「発行済株式等」という。）の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム

(7) In the case where a credit cooperative, etc. has succeeded to the rights and obligations based on a contract (limited to one where the operations related to said contract pertain to acts prescribed in Article 2, paragraph (2) [Definitions, etc.] of the Banking Act [Act No. 59 of 1981]; hereinafter the same shall apply in this paragraph) as a result of the receipt of a transfer of all or part of the activities under paragraph (2), if such contract falls under the category of operations that cannot be carried out by the credit cooperative, etc. or is restricted for the credit cooperative, etc. due to a law or regulation concerning the activities of the credit cooperative, etc., the credit cooperative, etc. may continue the operations related to said contract until the expiration of the specified period if a period has been specified by the contract, and for a period not exceeding one year from the date of succession if no such period has been specified by the contract. 例文帳に追加

７　信用協同組合等は、第二項の事業の全部又は一部の譲受けにより契約（その契約に関する業務が銀行法（昭和五十六年法律第五十九号）第二条第二項（定義等）に規定する行為に係るものであるものに限る。以下この項において同じ。）に基づく権利義務を承継した場合において、その契約が、信用協同組合等の事業に関する法令により、当該信用協同組合等の行うことができない業務に属するものであるとき、又は当該信用協同組合等について制限されているものであるときは、その契約で期限の定めのあるものは期限満了まで、期限の定めのないものは承継の日から一年以内の期間に限り、その契約に関する業務を継続することができる。 - 日本法令外国語訳データベースシステム

Article 316-15 (1) With regard to evidence other than that which has been disclosed pursuant to the provision of the preceding Article, belonging to any category of evidence provided in the following items and which is deemed to be important to judge the credibility of particular evidence for examination requested by the public prosecutor, the public prosecutor shall, upon the request of disclosure by the defendant or his/her counsel, promptly disclose it by the means prescribed in item (i) of the same Article when he/she deems it appropriate considering the extent of the importance, other necessities for disclosure in order to prepare for the defense of the accused and the contents and the extent of possible harmful effects of disclosure. In this case, the public prosecutor may, when he/she deems it necessary, designate the time or method of disclosure or set appropriate conditions for disclosure. 例文帳に追加

第三百十六条の十五　検察官は、前条の規定による開示をした証拠以外の証拠であつて、次の各号に掲げる証拠の類型のいずれかに該当し、かつ、特定の検察官請求証拠の証明力を判断するために重要であると認められるものについて、被告人又は弁護人から開示の請求があつた場合において、その重要性の程度その他の被告人の防御の準備のために当該開示をすることの必要性の程度並びに当該開示によつて生じるおそれのある弊害の内容及び程度を考慮し、相当と認めるときは、速やかに、同条第一号に定める方法による開示をしなければならない。この場合において、検察官は、必要と認めるときは、開示の時期若しくは方法を指定し、又は条件を付することができる。 - 日本法令外国語訳データベースシステム

Article 3 (1) For inward direct investment, etc. pertaining to a notification prior to the enforcement date with regard to which the period during which inward direct investment, etc. may not be carried out as prescribed in Article 27, paragraph (2) of the Act has not expired as of the time of the enforcement of this Order, and that falls under the category of inward direct investment, etc. that is to be reported pursuant to the provisions of Article 26, paragraph (3) of the Act due to the relevance to a country listed in Appended Table 1 of the Order on Inward Direct Investment, etc. after its revision by this Order, said period may be deemed to have expired on the day preceding the enforcement date, and the foreign investor who has given said notification may carry out said inward direct investment, etc. on or after the enforcement date. In this case, said notification shall be deemed to be a report that was made pursuant to the provisions of the main clause of the same paragraph on the day on which said inward direct investment, etc. was carried out. 例文帳に追加

第三条　この命令の施行の際現に法第二十七条第二項に規定する対内直接投資等を行ってはならない期間が満了していない施行日前の届出に係る対内直接投資等で、この命令による改正後の対内直接投資等に関する命令別表第一（に掲げる国）に該当するため法第二十六条第三項の規定により報告しなければならない対内直接投資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、当該届出をした外国投資家は、施行日以後当該対内直接投資等を行うことができる。この場合において、当該届出は、当該対内直接投資等が行われた日において同項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) The categories of statuses of residence shall be as listed in the left-hand column of Appended Table I (in the case that the status of residence of "Technical Intern Training", including the category of item (i), sub-item (a) or (b) or item (ii), sub-item (a) or (b) listed in the left-hand column under "Technical Intern Training" of Appended Table I (2); the same shall apply hereinafter) and II. A foreign national residing in Japan under a status of residence listed in the left-hand column of Table I may engage in the activities listed in the right-hand column corresponding to that status, while a foreign national residing under a status of residence listed in the left-hand column of Table II may engage in the activities of a person with the status or position listed in the right-hand column corresponding to that status. 例文帳に追加

２　在留資格は、別表第一の上欄（技能実習の在留資格にあつては、二の表の技能実習の項の下欄に掲げる第一号イ若しくはロ又は第二号イ若しくはロの区分を含む。以下同じ。）又は別表第二の上欄に掲げるとおりとし、別表第一の上欄の在留資格をもつて在留する者は当該在留資格に応じそれぞれ本邦において同表の下欄に掲げる活動を行うことができ、別表第二の上欄の在留資格をもつて在留する者は当該在留資格に応じそれぞれ本邦において同表の下欄に掲げる身分若しくは地位を有する者としての活動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

(6) The provisions of Article 25-19, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not a foreign corporation that issues general foreign private bonds (referred to as a "foreign corporation that issues foreign private bonds" in the following paragraph to paragraph (9)) falls under the category of a foreign corporation listed in item (ii) of the preceding paragraph. In this case, the term "each business year" in paragraph (2), item (i) of said Article shall be deemed to be replaced with "the business year in which the foreign private bonds were issued (meaning the business year in which the foreign private bonds were issued as prescribed in Article 3-2, paragraph (5), item (ii); hereinafter the same shall apply in this paragraph)," and the term "each business year" in item (ii) of said paragraph shall be deemed to be replaced with "the business year in which the foreign private bonds were issued." 例文帳に追加

６　第二十五条の十九第二項の規定は、一般民間国外債を発行する外国法人（次項から第九項までにおいて「国外債発行外国法人」という。）が前項第二号に掲げる外国法人に該当するかどうかの判定について準用する。この場合において、同条第二項第一号中「各事業年度」とあるのは「国外債発行事業年度（第三条の二第五項第二号に規定する国外債発行事業年度をいう。以下この項において同じ。）」と、同項第二号中「各事業年度」とあるのは「国外債発行事業年度」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) Specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the said foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden 例文帳に追加

三　特定外国子法人　外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を有するもののうち、特定軽課税外国法人に該当するものをいう。 - 日本法令外国語訳データベースシステム

(2) The base amount of maximum benefit for the payment categories of Allowance for Preventive Long-Term Care Service, etc., as set forth in the preceding paragraph shall be the amount determined by the Minister of Health, Labour, and Welfare by category of Preventive Service of Long-Term Care, etc., after considering the types of standard use that are according to the categories of Needed Support Condition, of Preventive Service of Long-Term Care, and of Community-Based Preventive Service of Long-Term Care pertaining to the categories of said Preventive Service of Long-Term Care, etc., during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as prescribed in the same paragraph, standards provided by the Minister of Health, Labour, and Welfare as set forth in each item of Article 53, paragraph (2) and each item of Article 54-2, paragraph (2) pertaining to said Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care. 例文帳に追加

２　前項の介護予防サービス費等区分支給限度基準額は、介護予防サービス等区分ごとに、同項に規定する厚生労働省令で定める期間における当該介護予防サービス等区分に係る介護予防サービス及び地域密着型介護予防サービスの要支援状態区分に応じた標準的な利用の態様、当該介護予防サービス及び地域密着型介護予防サービスに係る第五十三条第二項各号及び第五十四条の二第二項各号の厚生労働大臣が定める基準等を勘案して厚生労働大臣が定める額とする。 - 日本法令外国語訳データベースシステム

Article 52 (1) The provisions of Article 3 shall not apply to the acceptance of a trust by a person who has obtained the approval of the Minister of Education, Culture, Sports, Science and Technology and the Minister of Economy, Trade and Industry with regard to a plan for the implementation of a Specified University Technology Transfer Project (meaning a Specified University Technology Transfer Project as prescribed in Article 2(1) of the Act on the Promotion of Technology Transfer from Universities to Private Business Operators (Act No. 52 of 1998); hereinafter the same shall apply in this Article) pursuant to the provisions of Article 4(1) of that Act (referred to as an "Approved Business Operator" in paragraph (3)) as a Specified University Technology Transfer Project based on registration by the Prime Minister (hereinafter referred to as "Acceptance of a Trust that Falls under the Category of a Specified University Technology Transfer Project" in this Article). 例文帳に追加

第五十二条　大学等における技術に関する研究成果の民間事業者への移転の促進に関する法律（平成十年法律第五十二号）第四条第一項の規定により特定大学技術移転事業（同法第二条第一項に規定する特定大学技術移転事業をいう。以下この条において同じ。）の実施に関する計画についての文部科学大臣及び経済産業大臣の承認を受けた者（第三項において「承認事業者」という。）が、内閣総理大臣の登録を受けて、特定大学技術移転事業として行う信託の引受け（以下この条において「特定大学技術移転事業に該当する信託の引受け」という。）については、第三条の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 334 (1) In the case where an Establisher of a Type 1 Specified Facility has transferred the establisher's entire business or an Establisher of a Type 1 Specified Facility has been subject to inheritance, merger, or split (limited to those involving the transfer of its entire business), a person who took over the establisher's entire business or an heir (when there are two or more heirs and an heir to succeed to the business has been selected by their unanimous consent, said person; hereinafter the same shall apply in this Article), a juridical person surviving a merger, a juridical person established by a merger or a juridical person who succeeded to the establisher's entire business due to a split shall succeed to the status of the Establisher of a Type 1 Specified Facility; provided, however, that this shall not apply to the case where a juridical person surviving a merger, a juridical person established by a merger, or a juridical person who succeeded to said entire business due to the split falls under any category of the persons in Article 15, paragraph (2), item (i) (a) to (l) inclusive. 例文帳に追加

第三百三十四条　第一種特定施設開設者がその事業の全部を譲り渡し、又は第一種特定施設開設者について相続、合併若しくは分割（その事業の全部を承継させるものに限る。）があつたときは、その事業の全部を譲り受けた者又は相続人（相続人が二人以上ある場合において、その全員の同意により事業を承継すべき相続人を選定したときは、その者。以下この条において同じ。）、合併後存続する法人若しくは合併により設立された法人若しくは分割によりその事業の全部を承継した法人は、その第一種特定施設開設者の地位を承継する。ただし、当該事業の全部を譲り受けた者又は当該相続人、合併後存続する法人若しくは合併により設立された法人若しくは分割により当該事業の全部を承継した法人が第十五条第二項第一号イからヲまでに該当するときは、この限りでない。 - 日本法令外国語訳データベースシステム

(1) In the case where an Establisher of a Type 1 Specified Facility has transferred the establisher’s entire business or an Establisher of a Type 1 Specified Facility has been subject to inheritance, merger, or demerger (limited to those involving the transfer of its entire business), a person who took over the establisher’s entire business or an heir (when there are two or more heirs and an heir to succeed to the business has been selected by their unanimous consent, said person; hereinafter the same shall apply in this Article), a juridical person surviving a merger, a juridical person established by a merger or a juridical person who succeeded to the establisher’s entire business due to a demerger shall succeed to the status of the Establisher of a Type 1 Specified Facility; provided, however, that this shall not apply to the case where a juridical person surviving a merger, a juridical person established by a merger, or a juridical person who succeeded to said entire business due to the demerger falls under any category of the persons in Article 15, paragraph 2, item 1 (a) to (l) inclusive. 例文帳に追加

１ 第一種特定施設開設者がその事業の全部を譲り渡し、又は第一種特定施設開設者について相続、合併若しくは分割（その事業の全部を承継させるものに限る。）があつたときは、その事業の全部を譲り受けた者又は相続人（相続人が二人以上ある場合において、その全員の同意により事業を承継すべき相続人を選定したときは、その者。以下この条において同じ。）、合併後存続する法人若しくは合併により設立された法人若しくは分割によりその事業の全部を承継した法人は、その第一種特定施設開設者の地位を承継する。ただし、当該事業の全部を譲り受けた者又は当該相続人、合併後存続する法人若しくは合併により設立された法人若しくは分割により当該事業の全部を承継した法人が第十五条第二項第一号イからヲまでに該当するときは、この限りでない。 - 経済産業省

(11) When the Tender Offeror submits an amendment under the provisions of paragraphs (1) to (4), he/she shall give public notice of the descriptions in the amendment made pertaining to those in the Tender Offer Notification pursuant to the provisions of a Cabinet Order, or publicly announce the same pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to the cases where public notice under Article 27-6(2) or public notice and public announcement under Article 27-6(3) has already been made or where the amendment is submitted under paragraph (1) and falls under the category specified by a Cabinet Office Ordinance as an amendment submitted for only a minor change. 例文帳に追加

１１　公開買付者は、第一項から第四項までの規定により訂正届出書を提出したときは、政令で定めるところにより、当該訂正届出書に記載した内容のうち公開買付開始公告に記載した内容に係るものを公告し、又は内閣府令で定めるところにより公表しなければならない。ただし、既に第二十七条の六第二項の規定による公告若しくは同条第三項の規定による公表及び公告を行つた場合又は第一項の規定による訂正届出書でその内容が軽微なものとして内閣府令で定めるものを提出した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) The term "Parent Company" as used in paragraph (1) and the following Article means a company which falls under the category of company specified by a Cabinet Order as that have a control of another company (including a Cooperative Structured Financial Institution; hereinafter the same shall apply in this paragraph) as specified by a Cabinet Order, and the term "Subsidiary Company" as used in this Article means a company stated as a company which belongs to the Corporate Group to which another company belongs in the latest statement prescribed in Article 5(1), the latest Annual Securities Report prescribed in Article 24(1), the latest Quarterly Securities Report prescribed in Article 24-4-7(1) or (2), or the latest Semiannual Securities Report prescribed in Article 24-5(1) submitted by the other company which have been made available for public inspection under Article 25(1). 例文帳に追加

５　第一項及び次条において「親会社」とは、他の会社（協同組織金融機関を含む。以下この項において同じ。）を支配する会社として政令で定めるものをいい、この条において「子会社」とは、他の会社が提出した第五条第一項の規定による届出書、第二十四条第一項の規定による有価証券報告書、第二十四条の四の七第一項又は第二項の規定による四半期報告書又は第二十四条の五第一項の規定による半期報告書で第二十五条第一項の規定により公衆の縦覧に供された直近のものにおいて、当該他の会社の属する企業集団に属する会社として記載されたものをいう。 - 日本法令外国語訳データベースシステム

Article 3 (1) When a person who had obtained registration under Article 17-2 of the Electrical Appliance and Material Control Act revised by Article 6 (hereinafter referred to as the "New Electrical Appliance and Material Act" in this paragraph) (hereinafter such person shall be referred to as a "Foreign Registered Manufacturer" in this paragraph) received confirmation from the Minister of International Trade and Industry with regard to a product type defined as Class-A Electrical Appliances and Materials as set forth in Article 2, paragraph (2) of the New Electrical Appliance and Material Act which he/she manufactures and for which an importer of Class-A Electrical Appliances and Materials as set forth in Article 23, paragraph (1) of the New Electrical Appliance and Material Act had obtained approval under the same paragraph at the time of the enforcement of this Act that said product type belongs to the business category set forth in Article 17-2 of the New Electrical Appliance and Material Act in which he/she had obtained said registration, said Foreign Registered Manufacturer shall be deemed to have obtained approval under Article 25-3, paragraph (1) of the New Electrical Appliance and Material Act with regard to said Class-A Electrical Appliances and Materials. 例文帳に追加

第三条　第六条の規定による改正後の電気用品取締法（以下この項において「新電気用品法」という。）第十七条の二の登録を受けた者（以下「この項において「外国登録製造事業者」という。）が、この法律の施行の日以後一年以内に、通商産業省令で定めるところにより、その製造する新電気用品法第二条第二項の甲種電気用品であつてこの法律の施行の際現に新電気用品法第二十三条第一項の甲種電気用品輸入事業者が同項の認可を受けている型式のものについて、その型式がその登録を受けた新電気用品法第十七条の二の事業区分に属する旨の通商産業大臣による確認を受けたときは、その外国登録製造事業者は、その甲種電気用品の型式について、新電気用品法第二十五条の三第一項の承認を受けたものとみなす。 - 日本法令外国語訳データベースシステム

Article 68-3-3 (1) Any amount specified by a Cabinet Order as the amount of distribution of profit from a special investment trust (meaning an investment trust listed in Article 2(3) of the Act on Investment Trust and Investment Corporation (referred to in item (i) as the "Investment Trust Act", which falls under the category of trust subject to corporation taxation; hereinafter the same shall apply in this Article) (such amount of distribution of profit hereinafter referred to in this Article as "amount of distribution of profit"), which pertains to the business year of the trust corporation (meaning a trust corporation prescribed in Article 4-7 of the Corporation Tax Act (limited to a trust corporation that shall be deemed to be a domestic corporation pursuant to the provision of Article 4-7(i) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act); the same shall apply in the next paragraph to paragraph (4)) for the said special investment trust, shall be included in the amount of deductible expense in the calculation of the amount of [the trust corporation's] income for the business year, if the said special investment trust satisfies the requirements listed in item (i) and the said business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of profit exceeds the amount specified by a Cabinet Order as the amount of [the trust corporation's] income for the said business year, the amount to be included in the amount of deductible expense shall be limited to such amount specified by a Cabinet Order: 例文帳に追加

第六十八条の三の三　特定投資信託（投資信託及び投資法人に関する法律（第一号において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この条において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項から第四項までにおいて同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。 - 日本法令外国語訳データベースシステム

(a) A person who graduated from a university or college of technology under the School Education Act (Act No. 26 of 1947), a university under the old University Ordinance (Imperial Ordinance No. 388 of 1918) or a vocational training school under the old Vocational Training School Ordinance (Imperial Ordinance No. 61 of 1903) after completing a course in chemistry, mechanical engineering or civil engineering or any other course similar thereto, and has experience of being engaged for at least one year in total in the services for construction, maintenance and operation or Inspection of Gas Facilities (excluding, however, Specified Gas Facilities in the case where the application pertains to the inspection category set forth in Article 36-16, item 2; hereinafter the same shall apply in (b) and (c)). 例文帳に追加

イ　学校教育法（昭和二十二年法律第二十六号）に基づく大学若しくは高等専門学校、旧大学令（大正七年勅令第三百八十八号）に基づく大学又は旧専門学校令（明治三十六年勅令第六十一号）に基づく専門学校において化学、機械工学若しくは土木工学の課程又はこれらに相当する課程を修めて卒業した者であつて、ガス工作物（その申請が第三十六条の十六第二号の検査の区分に係る場合にあつては、特定ガス工作物を除く。ロ及びハにおいて同じ。）の工事、維持及び運用又は検査に関する実務に通算して一年以上従事した経験を有するもの - 日本法令外国語訳データベースシステム

The reason for Carrefour’s failure in Japan may be attributed to the following two factors: (i) misreading consumers’ preferences in Japan, and (ii) a business slump in the company’s home country. Regarding (i) Carrefour’s strategy was to supply inexpensive sundries, whereas Japanese consumers were expecting products with a French flavor. Thus, the product lineup did not meet consumer expectations. It is said that Carrefour has operated successfully in South America. Regarding (ii) Carrefour has lost market share in France to hard discounters such as ALDI (Germany) and Lidl (Germany) and hypermarket franchises in the same category, and shifted its strategy to selling at low prices. This strategy is considered to have led to the aggravation of its domestic business performance. As management was replaced, the new management made a decision to withdraw from Japan and Mexico, where it was performing badly. This year, Carrefour has determined that it will withdraw from South Korea. It appears that the operation of Carrefour in Asia will be focused in China.例文帳に追加

同社が我が国で失敗した原因は、①我が国での消費者嗜好の読み違い、②本国での本社業績の不振、の２点が影響したと考えられている。①については、同社は安い日用品の供給を戦略としていたのに対して、我が国の消費者はフランスらしい商品を求めており、期待した品揃えになっていなかったと指摘されている。実際、我が国では成功しなかった同社も南米では成功しているという。②については、本国の競合他社（ALDI（アルディ：ドイツ）、Lidl（リドル：ドイツ）等のハードディスカウンターや同業のハイパーマーケットチェーン）にシェアを奪われ、安売り戦略に転換したことがフランス本国での業績悪化につながったとされる。経営陣が交代したのをきっかけに、新経営陣は業績の伸びが思わしくなかった我が国、メキシコからの撤退を決定した。本年に入ってからは韓国からの撤退も決めており、アジア地域では中国に注力する模様である。 - 経済産業省

(xvii) Roadside district plans shall be stipulated in order to prevent nuisances arising from road traffic noise and to promote adequate and reasonable land use. In such cases, regarding roadside district plans that stipulate roadside redevelopment promotion areas (i.e., roadside redevelopment promotion areas provided for in paragraph (3), Article 9 of the Act Concerning the Improvement of the Areas along Trunk Roads; he same shall apply hereinafter), plans, aiming to promote reasonable and sound high-level use of land and the renewal of urban functions, shall be stipulated in a manner that allows for the implementation of uniform and comprehensive redevelopment or development improvement of urban areas, of which those plans for category 2 low-rise exclusive residential districts shall be stipulated to ensure that the protection of the favorable dwelling environment pertaining to low-rise housing around roadside redevelopment promotion areas is not hindered. 例文帳に追加

十七　沿道地区計画は、道路交通騒音により生ずる障害を防止するとともに、適正かつ合理的な土地利用が図られるように定めること。この場合において、沿道再開発等促進区（幹線道路の沿道の整備に関する法律第九条第三項の規定による沿道再開発等促進区をいう。以下同じ。）を定める沿道地区計画については、土地の合理的かつ健全な高度利用と都市機能の増進とが図られることを目途として、一体的かつ総合的な市街地の再開発又は開発整備が実施されることとなるように定めることとし、そのうち第一種低層住居専用地域及び第二種低層住居専用地域におけるものについては、沿道再開発等促進区の周辺の低層住宅に係る良好な住居の環境の保護に支障がないように定めること。 - 日本法令外国語訳データベースシステム

Article 12 (1) In cases where the specified products manufactured or imported by a notified business operator as set forth in paragraph (1) of the preceding Article (except for those manufactured or imported under the proviso to paragraph (1) of the preceding Article) fall under the category of special specified products, the notified business operator shall have any of the items listed below inspected in accordance with the following paragraph by a person registered with the competent minister (hereinafter referred to as a "conformity inspection"), and shall obtain and preserve the certification set forth in the same paragraph prior to the sale of said special specified products; provided, however, that this shall not apply to cases where a certificate for item (ii) as described in paragraph (1) of the preceding Article is issued and preserved with respect to said special specified products falling under the same type as that of the special specified products, and that the period provided for by Cabinet Order for the respective special specified products, commencing from the date of the issuance of said certificate or where an item provided for by the Ordinance of the competent ministry as being equivalent to the certificate as set forth in paragraph (1) of the preceding Article is preserved, has not elapsed: 例文帳に追加

第十二条　届出事業者は、その製造又は輸入に係る前条第一項の特定製品（同項ただし書の規定の適用を受けて製造され、又は輸入されるものを除く。）が特別特定製品である場合には、当該特別特定製品を販売する時までに、次の各号のいずれかに掲げるものについて、主務大臣の登録を受けた者の次項の規定による検査（以下「適合性検査」という。）を受け、かつ、同項の証明書の交付を受け、これを保存しなければならない。ただし、当該特別特定製品と同一の型式に属する特別特定製品について既に第二号に係る同項の証明書の交付を受けこれを保存している場合において当該証明書の交付を受けた日から起算して特別特定製品ごとに政令で定める期間を経過していないとき又は同項の証明書と同等なものとして主務省令で定めるものを保存している場合は、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

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6): 例文帳に追加

９　平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。 - 日本法令外国語訳データベースシステム

Article 166 (1) A person listed in any of the following items (hereinafter referred to as a "Corporate Insider" in this Article) who has come to know a Material Fact Pertaining to Business or Other Matters of a Listed Company, etc. (in the case of a Corporate Insider pertaining to a Subsidiary Company of the Listed Company, etc. (excluding a person who falls under the category of Corporate Insider pertaining to the Listed Company, etc.), limited to any Material Fact Pertaining to Business or Other Matters of the Subsidiary Company that are listed in items (5) to (8) of the following paragraph; the same shall apply hereinafter) in a manner as prescribed in the respective items shall not make sales or purchase, other types of transfer for value or acceptance of such transfer for value, or Derivative Transactions (hereinafter referred to as "Sales and Purchase, etc." in this Article) of Specified Securities, etc. pertaining to the Listed Company, etc. before the material facts pertaining to business or other matters are Publicized. The same shall apply for one year to a Corporate Insider who comes to know a Material Fact Pertaining to Business or Other Matters of the Listed Company, etc. in a manner as prescribed in any of the following items even after he/she ceased to be a Corporate Insider listed in the items: 例文帳に追加

第百六十六条　次の各号に掲げる者（以下この条において「会社関係者」という。）であつて、上場会社等に係る業務等に関する重要事実（当該上場会社等の子会社に係る会社関係者（当該上場会社等に係る会社関係者に該当する者を除く。）については、当該子会社の業務等に関する重要事実であつて、次項第五号から第八号までに規定するものに限る。以下同じ。）を当該各号に定めるところにより知つたものは、当該業務等に関する重要事実の公表がされた後でなければ、当該上場会社等の特定有価証券等に係る売買その他の有償の譲渡若しくは譲受け又はデリバティブ取引（以下この条において「売買等」という。）をしてはならない。当該上場会社等に係る業務等に関する重要事実を次の各号に定めるところにより知つた会社関係者であつて、当該各号に掲げる会社関係者でなくなつた後一年以内のものについても、同様とする。 - 日本法令外国語訳データベースシステム