「to apply」に関連した英語例文の一覧と使い方(441ページ目) - Weblio英語例文検索

Article 31-2 (1) A person operating the business of manufacturing or importing any monitoring chemical substance, any Class II Specified Chemical Substance, any chemical substance that has been publicly notified pursuant to the provisions of paragraph (4) of Article 4 (including the cases in which it is applied mutatis mutandis pursuant to paragraph (9) of Article 4-2 and the cases in which it is applied mutatis mutandis pursuant to paragraph (2) of Article 5-2), any new chemical substance to which the confirmation under item (v) of paragraph (1) of Article 3 or paragraph (4) of Article 4-2 pertains, or any chemical substance listed in the List of Existing Chemical Substances prescribed in paragraph (1) of Article 2 of the Supplementary Provisions that has been publicly notified by the Minister of International Trade and Industry pursuant to the provisions of paragraph (4) of said Article (hereinafter referred to as a "substance subject to reporting") shall, when he/she has conducted tests pertaining to the items to be tested prescribed in paragraph (7) of Article 4 or pertaining to the studies of hazardous properties prescribed in paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 (including the cases in which knowledge equivalent to that which would be obtained from said tests [limited to knowledge that is not publicly known] has been obtained) with regard to the substance subject to reporting he/she has manufactured or imported and if he/she has obtained, as a result thereof, knowledge specified by an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment as one indicating that the substance subject to reporting possesses the following properties, report to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment to that effect and the details of said knowledge, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment; provided, however, that this shall not apply to the case where said person has obtained said knowledge as a result of a study of hazardous properties to which an instruction under the provisions of paragraph (1) of Article 5-4, paragraph (1) of Article 24, or paragraph (1) of Article 25-3 pertains and is reporting the details of said knowledge pursuant to these provisions: 例文帳に追加

第三十一条の二　監視化学物質、第二種特定化学物質、第四条第四項（第四条の二第九項において読み替えて準用する場合及び第五条の二第二項において準用する場合を含む。）の規定により公示された化学物質、第三条第一項第五号若しくは第四条の二第四項の確認に係る新規化学物質又は附則第二条第四項の規定により通商産業大臣が公示した同条第一項に規定する既存化学物質名簿に記載されている化学物質（以下「報告対象物質」という。）の製造又は輸入の事業を営む者は、その製造又は輸入した報告対象物質について、第四条第七項に規定する試験の項目又は第五条の四第一項、第二十四条第一項若しくは第二十五条の三第一項に規定する有害性の調査の項目に係る試験を行つた場合（当該試験を行つたと同等の知見（公然と知られていないものに限る。）が得られた場合を含む。）であつて、報告対象物質が次に掲げる性状を有することを示す知見として厚生労働省令、経済産業省令、環境省令で定めるものが得られたときは、厚生労働省令、経済産業省令、環境省令で定めるところにより、その旨及び当該知見の内容を厚生労働大臣、経済産業大臣及び環境大臣に報告しなければならない。ただし、第五条の四第一項、第二十四条第一項又は第二十五条の三第一項の規定による指示に係る有害性の調査により当該知見が得られた場合において、これらの規定によりその内容を報告するときは、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

Article 76-16 The provisions of Article 31, paragraph (1), Article 33, Article 40, Article 42 and Article 44 to Article 49 inclusive shall apply mutatis mutandis to registered training agencies. In this case, the term "the Minister of Economy, Trade and Industry" in Article 31, paragraph (1), Article 44, Article 45, paragraph (1), Article 46, Article 48 and Article 49 shall be deemed to be replaced with "the Minister of Land, Infrastructure, Transport and Tourism", the phrase "the items of Article 23 (excluding item (iii); hereinafter the same shall apply in this paragraph)" in Article 31, paragraph (1) shall be deemed to be replaced with "the items of paragraph (1) of Article 76-12", the term "the examination affairs" in Article 33, paragraph (1) shall be deemed to be replaced with "the building investigation training affairs", the term "an Ordinance of the Ministry of Economy, Trade and Industry" in the same Article, Article 45, paragraph (2), Article 46 and Article 47, paragraph (2), items (iii) and (iv) shall be deemed to be replaced with "an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism", the term "Article 49" in Article 40, item (ii) shall be deemed to be replaced with "Article 49 as applied mutatis mutandis pursuant to Article 76-16", the term "the preceding three Articles" in Article 42, paragraph (2) shall be deemed to be replaced with "Article 76-11, Article 76-12, and Article 40 as applied mutatis mutandis pursuant to Article 76-16", the term "an investigation for verification" in Article 44 to Article 46 inclusive, Article 48 and Article 49 shall be deemed to be replaced with "building investigation training", the term "operational rules for investigation services" in Article 45 (including the title) shall be deemed to be replaced with "operational rules for building investigation training", the term "investigation" in the title of Article 46 shall be deemed to be replaced with "building investigation training", the phrase "A specified business operator or specified chain business operator" in Article 47, paragraph (2) shall be deemed to be replaced with "first-class architect, etc.", the phrase "Article 43, paragraph (1) or paragraph (2)" in Article 48 shall be deemed to be replaced with "Article 76-13", the phrase "Article 40, item (i) or item (iii)" in Article 49, item (i) shall be deemed to be replaced with "Article 40, item (i) or item (iii) as applied mutatis mutandis pursuant to Article 76-16", the phrase "Article 43, paragraph (3), Article 44, Article 45, paragraph (1), Article 46, Article 47, paragraph (1), or Article 33 as applied mutatis mutandis pursuant to Article 51" in Article 49, item (ii) shall be deemed to be replaced with "Article 33, Article 44, Article 45, paragraph (1), Article 46 or Article 47, paragraph (1) as applied mutatis mutandis pursuant to Article 76-16", the phrase "the items of paragraph (2) of Article 47" in Article 49, item (iii) shall be deemed to be replaced with "the items of paragraph (2) of Article 47 as applied mutatis mutandis pursuant to Article 76-16", the phrase "the preceding Article, or Article 31, paragraph (1) as applied mutatis mutandis pursuant to Article 51" in Article 49, item (iv) shall be deemed to be replaced with "Article 31, paragraph (1) or the preceding Article as applied mutatis mutandis pursuant to Article 76-16". 例文帳に追加

第七十六条の十六　第三十一条第一項、第三十三条、第四十条、第四十二条及び第四十四条から第四十九条までの規定は、登録講習機関に準用する。この場合において、第三十一条第一項、第四十四条、第四十五条第一項、第四十六条、第四十八条及び第四十九条中「経済産業大臣」とあるのは「国土交通大臣」と、第三十一条第一項中「第二十三条各号（第三号を除く。以下この項において同じ。）」とあるのは「第七十六条の十二第一項各号」と、第三十三条第一項中「試験事務」とあるのは「建築物調査講習の業務」と、同条、第四十五条第二項、第四十六条並びに第四十七条第二項第三号及び第四号中「経済産業省令」とあるのは「国土交通省令」と、第四十条第二号中「第四十九条」とあるのは「第七十六条の十六において準用する第四十九条」と、第四十二条第二項中「前三条」とあるのは「第七十六条の十一、第七十六条の十二及び第七十六条の十六において準用する第四十条」と、第四十四条から第四十六条まで、第四十八条及び第四十九条中「確認調査」とあるのは「建築物調査講習」と、第四十五条（見出しを含む。）中「調査業務規程」とあるのは「建築物調査講習業務規程」と、第四十六条の見出し中「調査」とあるのは「建築物調査講習」と、第四十七条第二項中「特定事業者又は特定連鎖化事業者」とあるのは「一級建築士等」と、第四十八条中「第四十三条第一項又は第二項」とあるのは「第七十六条の十三」と、第四十九条第一号中「第四十条第一号又は第三号」とあるのは「第七十六条の十六において準用する第四十条第一号又は第三号」と、同条第二号中「第四十三条第三項、第四十四条、第四十五条第一項、第四十六条、第四十七条第一項又は第五十一条において準用する第三十三条」とあるのは「第七十六条の十六において準用する第三十三条、第四十四条、第四十五条第一項、第四十六条又は第四十七条第一項」と、同条第三号中「第四十七条第二項各号」とあるのは「第七十六条の十六において準用する第四十七条第二項各号」と、同条第四号中「前条又は第五十一条において準用する第三十一条第一項」とあるのは「第七十六条の十六において準用する第三十一条第一項又は前条」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

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となつた権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such other income, being a resident of a Contracting State,carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受領者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は当該他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

This provision shall apply only if the individual to whom the dividends are paid was a resident of the first-mentioned Contracting State at any time or the entire time during the last ten years preceding the year in which the dividends are paid and provided that, at the time he or she became a resident of the other Contracting State, the above-mentioned conditions regarding share ownership in the said company were satisfied and only insofar as part of the assessment that has been issued in connection with the above-mentioned share ownership and with his or her emigration is still outstanding under the laws of the first-mentioned Contracting State. 例文帳に追加

この１０の規定は、当該配当の支払を受ける当該個人が、当該配当が支払われる年に先立つ十年の間のいずれかの時点又はそのすべての期間において当該一方の締約国の居住者であり、かつ、当該個人が当該他方の締約国の居住者になった時において当該法人に係る株式の所有に関する前記の要件を満たす場合に限り、当該一方の締約国の法令の下において当該株式の所有及び当該個人の移住に関連して認定される租税の額のうちいまだ納付されていない部分を限度として、適用する。 - 財務省

Article 496 (1) Liquidating Stock Companies must keep the balance sheet and administration report regarding each liquidating administrative year provided for in paragraph (1) of Article 494 as well as annexed detailed statements thereof (including, in cases where the provisions of paragraph (1) of the preceding article apply, audit reports, hereinafter in this article referred to as "Balance Sheet") at its head office from the day preceding the day of the annual shareholders meeting (or, in the cases provided for in paragraph (1) of Article 319, from the day when the proposal under that paragraph is submitted) until the registration of the completion of the liquidation at the location of its head office. 例文帳に追加

第四百九十六条　清算株式会社は、第四百九十四条第一項に規定する各清算事務年度に係る貸借対照表及び事務報告並びにこれらの附属明細書（前条第一項の規定の適用がある場合にあっては、監査報告を含む。以下この条において「貸借対照表等」という。）を、定時株主総会の日の一週間前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）からその本店の所在地における清算結了の登記の時までの間、その本店に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 5 (1) In the event that a person who filed an application for certification dies without having received certification despite the fact that he/she could have received certification, the Agency, based on an application from the spouse (which includes a person who did not register the marriage but who maintained a state of quasi-marriage or similar relationship with the deceased person; hereinafter the same shall apply), a child, a parent, a grandchild, a grandparent or a sibling of the deceased person and who shared living expenses with such deceased person when he/she died or who held a funeral for the deceased person, may determine to the effect that the deceased person could have received certification. 例文帳に追加

第五条　機構は、認定の申請をした者が認定を受けないで死亡した場合において、その死亡した者が認定を受けることができる者であるときは、その死亡した者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあった者を含む。以下同じ。）、子、父母、孫、祖父母若しくは兄弟姉妹であって、その死亡した者の死亡の当時その者と生計を同じくしていたもの又はその死亡した者について葬祭を行う者の申請に基づき、その死亡した者が認定を受けることができる者であった旨の決定を行うものとする。 - 日本法令外国語訳データベースシステム

(vi) When wages are determined at piece rates or on some other contract basis, they shall be calculated by multiplying the total amount for the wage calculation period concerned (when there exist no wages whose amount is calculated at a piece rate or on some other contract basis in the wage calculation period concerned, the amount of wages paid last time for the wage calculation period shall be adopted. Hereinafter the same shall apply.) divided by the total number of working hours in the wage calculation period concerned by the average daily prescribed working hours during the period subject to the wage calculation 例文帳に追加

六　出来高払制その他の請負制によつて定められた賃金については、その賃金算定期間（当該期間に出来高払制その他の請負制によつて計算された賃金がない場合においては、当該期間前において出来高払制その他の請負制によつて計算された賃金が支払われた最後の賃金算定期間。以下同じ。）において出来高払制その他の請負制によつて計算された賃金の総額を当該賃金算定期間における総労働時間数で除した金額に、当該賃金算定期間における一日平均所定労働時間数を乗じた金額 - 日本法令外国語訳データベースシステム

(iv) when sales and purchase of the Tradable Securities (meaning the Share Certificates, bonds with share option or any other Securities specified by a Cabinet Office Ordinance for which solicitation of sales and purchase or other transactions has not been prohibited by said Authorized Association under its rules (excluding Securities listed on a Financial Instruments Exchange and Over-the-Counter Traded Securities; the same shall apply hereinafter) conducted on the Member Firm's own account, or sales and purchase of the Tradable Securities for which the Member Firm has provided intermediary, brokerage or agency services has been effected: the kinds, issues, prices or volumes or other matters specified by a Cabinet Office Ordinance pertaining to the Securities for which the sales and purchase is effected; 例文帳に追加

四　自己の計算において行う取扱有価証券（当該認可協会がその規則において、売買その他の取引の勧誘を行うことを禁じていない株券、新株予約権付社債券その他内閣府令で定める有価証券（金融商品取引所に上場されている有価証券及び店頭売買有価証券を除く。）をいう。以下同じ。）の売買又は媒介、取次ぎ若しくは代理を行う取扱有価証券の売買が成立した場合　当該売買に係る有価証券の種類、銘柄、価格、数量その他内閣府令で定める事項 - 日本法令外国語訳データベースシステム

Article 139-7 (1) A Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger (limited to the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger in an Absorption-Type Merger between a Membership-Type Financial Instruments Exchange and a Stock Company-Type Financial Instruments Exchange; hereinafter the same shall apply in this Division) shall, during the period from any of the following days, whichever comes the earliest, until the day on which six months have passed from the Effective Date, keep at its head office the documents or Electromagnetic Records containing or recording the contents of the Absorption-Type Merger agreement and other matters specified by a Cabinet Office Ordinance: 例文帳に追加

第百三十九条の七　吸収合併存続株式会社金融商品取引所（会員金融商品取引所と株式会社金融商品取引所とが吸収合併をする場合における当該吸収合併存続株式会社金融商品取引所に限る。以下この目において同じ。）は、次に掲げる日のいずれか早い日から効力発生日後六月を経過する日までの間、吸収合併契約の内容その他内閣府令で定める事項を記載し、又は記録した書面又は電磁的記録をその本店に備え置かなければならない。 - 日本法令外国語訳データベースシステム

(11) In the case where a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations acquires a common fishery right for the class 1 common fishery or the class 5 common fishery, the Sea-area Fisheries Adjustment Commission concerned shall give necessary instructions pursuant to the provision of paragraph 1, Article 67, for appropriate exercise of said common fishery right in the relationship between the association or the federation and the fishermen (fishery managers or fishery employees as individuals; hereinafter the same shall apply) who have addresses in the district concerned and are not the partner. 例文帳に追加

１１　漁業協同組合又は漁業協同組合連合会が第一種共同漁業又は第五種共同漁業を内容とする共同漁業権を取得した場合においては、海区漁業調整委員会は、その漁業協同組合又は漁業協同組合連合会と関係地区内に住所を有する漁民（漁業者又は漁業従事者たる個人をいう。以下同じ。）であつてその組合員でないものとの関係において当該共同漁業権の行使を適切にするため、第六十七条第一項の規定に従い、必要な指示をするものとする。 - 日本法令外国語訳データベースシステム

Article 144-5 (1) A Incorporated Commodity Exchange Surviving an Absorption-Type Merger (limited to the Incorporated Commodity Exchange Surviving an Absorption-Type Merger in an Absorption-Type Merger between a Member Commodity Exchange and a Incorporated Commodity Exchange; hereinafter the same shall apply in this Division) shall, during the period from any of the following days whichever comes the earliest until the day on which six months have passed from the day the Absorption-Type Merger came into effect, keep at its head office a document or an Electromagnetic Record containing the content of the Absorption-Type Merger contract and other matters specified by an ordinance of the competent ministry: 例文帳に追加

第百四十四条の五　吸収合併存続株式会社商品取引所（会員商品取引所と株式会社商品取引所とが吸収合併をする場合における当該吸収合併存続株式会社商品取引所に限る。以下この目において同じ。）は、次に掲げる日のいずれか早い日から吸収合併の効力が生じた日後六月を経過する日までの間、吸収合併契約の内容その他主務省令で定める事項を記載し、又は記録した書面又は電磁的記録をその本店に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 144-12 (1) A Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger (limited to the Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger in a Consolidation-Type Merger between a Member Commodity Exchange and a Incorporated Commodity Exchange; hereinafter the same shall apply in this Division) shall, during the period from any of the following days whichever comes the earliest until the day of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, keep at its head office a document or an Electromagnetic Record containing the content of the Consolidation-Type Merger contract and other matters specified by an ordinance of the competent ministry: 例文帳に追加

第百四十四条の十二　新設合併消滅株式会社商品取引所（会員商品取引所と株式会社商品取引所とが新設合併をする場合における当該新設合併消滅株式会社商品取引所に限る。以下この目において同じ。）は、次に掲げる日のいずれか早い日から新設合併設立株式会社商品取引所の成立の日までの間、新設合併契約の内容その他主務省令で定める事項を記載し、又は記録した書面又は電磁的記録をその本店に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 9-2 (1) In the case of a change taking place as provided for in items (xiii) and (xiv) of Article 4, paragraph (1), if registered on the registration card as a permanent resident or a special permanent resident, the alien shall apply to the mayor of the city or the head of the town or village where he/she resides for registration of the changes of items (xiii) and (xiv) of the same paragraph, and registration of those matters specified in items (ix) and (xx) of the same paragraph by submitting a written application for registration of the change and documents proving the change, within 14 days of such change taking place. 例文帳に追加

第九条の二　永住者又は特別永住者としての在留の資格で登録を受けている外国人は、登録原票の記載事項のうち、第四条第一項第十三号及び第十四号に掲げる事項に変更を生じた場合には、その変更を生じた日から十四日以内に、その居住地の市町村の長に対し、変更登録申請書及びその変更を生じたことを証する文書を提出して、同項第十三号及び第十四号に掲げる事項の変更並びに同項第九号及び第二十号に掲げる事項の登録を申請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 14 (1) In cases where an alien, who is sixteen years of age or over (excluding a resident of less than one year), makes the application under Article 3, paragraph (1), Article 6, paragraph (1), Article 6-2, paragraph (1) or (2), Article 7, paragraph (1), Article 9-2, paragraph (1) or Article 11, paragraph (1) or (2), he/she shall affix hi/her signature to the registration card and signature card at the time of submitting the application form under those provisions. However, this provision shall not apply in cases where the application has been made by a representative in accordance with Article 15, paragraph (2), or if the alien cannot affix his/her signature at the time of submitting the application form under those provisions. 例文帳に追加

第十四条　十六歳以上の外国人（一年未満在留者を除く。）は、第三条第一項、第六条第一項、第六条の二第一項若しくは第二項、第七条第一項又は第十一条第一項若しくは第二項の申請をする場合には、これらの規定による申請に係る申請書の提出と同時に、登録原票及び署名原紙に署名をしなければならない。ただし、その申請が第十五条第二項の規定により代理人によつてなされたとき、その他その申請に係る申請書の提出と同時に署名をすることができないときは、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 99-2 (1) No person shall launch rockets or perform any action (except installation of objects and planting of trees), as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism, which might affect the flights of aircraft in an air traffic control zone, an air traffic information zone, an altitude change prohibited airspace or a positive control airspace within an air traffic control area; provided, however, that the same shall not apply when the Minister of Land, Infrastructure, Transport and Tourism deems that the said action poses no danger to the flights of aircraft or is necessary in the public interest and transitory and permits such action. 例文帳に追加

第九十九条の二　何人も、航空交通管制圏、航空交通情報圏、高度変更禁止空域又は航空交通管制の特別管制空域における航空機の飛行に影響を及ぼすおそれのあるロケットの打上げその他の行為（物件の設置及び植栽を除く。）で国土交通省令で定めるものをしてはならない。ただし、国土交通大臣が、当該行為について、航空機の飛行に影響を及ぼすおそれがないものであると認め、又は公益上必要やむを得ず、かつ、一時的なものであると認めて許可をした場合は、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

Article 8 (1) A public prosecutor of the Tokyo High Public Prosecutors Office shall, when the order by the Minister of Justice provided for in paragraph (1) of Article 4 has been made, except when the whereabouts of the fugitive is unknown, promptly apply to the Tokyo High Court for an examination on whether the case is extraditable. This application for examination shall be made within twenty-four hours of the public prosecutor of the Tokyo High Public Prosecutors Office taking the fugitive into custody under a detention permit or receiving the fugitive who was taken into custody under a detention permit. 例文帳に追加

第八条　東京高等検察庁の検察官は、第四条第一項の規定による法務大臣の命令があつたときは、逃亡犯罪人の現在地が判らない場合を除き、すみやかに、東京高等裁判所に対し、逃亡犯罪人を引き渡すことができる場合に該当するかどうかについて審査の請求をしなければならない。拘禁許可状により逃亡犯罪人を拘束し、又は拘禁許可状により拘束された逃亡犯罪人を受け取つたときは、拘束した時又は受け取つた時から二十四時間以内に審査の請求を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

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(iii) For businesses pertaining to the approval prescribed by Article 35, paragraph (1) of the Industrial Accident Insurance Act, the Class II special enrollment insurance premiums calculated by multiplying the prospective amount of the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for such insurance year (if such amount includes a fraction less than one thousand yen, such fraction shall be rounded down; the same shall apply hereinafter) (or the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in the same paragraph for the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the Class II special enrollment insurance rate for such business 例文帳に追加

三　労災保険法第三十五条第一項の承認に係る事業にあつては、その保険年度における第十四条第一項の厚生労働省令で定める額の総額（その額に千円未満の端数があるときは、その端数は、切り捨てる。以下同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度における同項の厚生労働省令で定める額の総額）に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料 - 日本法令外国語訳データベースシステム

Article 118 (1) The publisher of an anonymous or pseudonymous work shall be entitled to make, in his own name and for the benefit of the author or the copyright holder of said work, the demand provided for in Article 112, Article 115 or Article 116, paragraph (1), or a demand for compensation for damages for an infringement of the moral rights of author or the copyright, as the case may be, or for return of an unjust enrichment. The foregoing, however, shall not apply where the pseudonym is widely known as being that of the author and where the true name of the author has been registered under the provisions of Article 75, paragraph (1). 例文帳に追加

第百十八条　無名又は変名の著作物の発行者は、その著作物の著作者又は著作権者のために、自己の名をもつて、第百十二条、第百十五条若しくは第百十六条第一項の請求又はその著作物の著作者人格権若しくは著作権の侵害に係る損害の賠償の請求若しくは不当利得の返還の請求を行なうことができる。ただし、著作者の変名がその者のものとして周知のものである場合及び第七十五条第一項の実名の登録があつた場合は、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

Article 121-2 A person who [(a)] reproduces, as a commercial phonogram, a commercial phonogram which falls under either of the following two items (including reproductions of said commercial phonogram, including reproductions produced by multiple acts of reproduction), or [(b)] distributes such reproductions or possesses them for the purposes of distributing, shall be punishable by imprisonment with work for a term not more than one year or by a fine of not more than one million Yen, or by both; provided, however, that the foregoing shall not apply with respect to a person who makes, distributes or possesses reproductions made after the passage of more than fifty years from the year immediately following the year in which the first fixation of sounds on the matrices listed in the following items: 例文帳に追加

第百二十一条の二　次の各号に掲げる商業用レコード（当該商業用レコードの複製物（二以上の段階にわたる複製に係る複製物を含む。）を含む。）を商業用レコードとして複製し、その複製物を頒布し、又はその複製物を頒布の目的をもつて所持した者（当該各号の原盤に音を最初に固定した日の属する年の翌年から起算して五十年を経過した後において当該複製、頒布又は所持を行つた者を除く。）は、一年以下の懲役若しくは百万円以下の罰金に処し、又はこれを併科する。 - 日本法令外国語訳データベースシステム

Article 507 The employer shall, when carrying out a forestry cableway work (meaning the work constructing, dismantling, altering or repairing a skyline logging cable crane or a logging cableway, or yarding or log conveying by the said devices; the same shall apply hereinafter), provide devices of a telephone, an electric bell, etc., designate persons who use each said device and have the said persons use them, or set fixed signals, designate a person who gives the signals and have the said person give the signals, in order to ensure the communications between the operator of the crane or cableway and the worker hitching cargoes. 例文帳に追加

第五百七条　事業者は、林業架線作業（機械集材装置若しくは運材索道の組立て、解体、変更若しくは修理の作業又はこれらの設備による集材若しくは運材の作業をいう。以下同じ。）を行なうときは、機械集材装置又は運材索道の運転者と荷かけ又は荷はずしをする者との間の連絡を確実にするため、電話、電鈴等の装置を設け、又は一定の合図を定め、それぞれ当該装置を使用する者を指名してその者に使用させ、又は当該合図を行なう者を指名してその者に行なわせなければならない。 - 日本法令外国語訳データベースシステム

Article 197 (1) An execution court shall, when either of the following items applies, order implementation of a property disclosure procedure against an obligor, upon petition by an obligee of a monetary claim who has an enforceable authenticated copy of a title of obligation (excluding that of which the title of obligation is the one set forth in Article 22(ii), (iii)-2, (iv) or (v) or a demand for payment that has the same effect as a final and binding judgment); provided, however, that this shall not apply when it is not possible to commence compulsory execution based on said enforceable authenticated copy of a title of obligation: 例文帳に追加

第百九十七条　執行裁判所は、次のいずれかに該当するときは、執行力のある債務名義の正本（債務名義が第二十二条第二号、第三号の二、第四号若しくは第五号に掲げるもの又は確定判決と同一の効力を有する支払督促であるものを除く。）を有する金銭債権の債権者の申立てにより、債務者について、財産開示手続を実施する旨の決定をしなければならない。ただし、当該執行力のある債務名義の正本に基づく強制執行を開始することができないときは、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

The magnet-resistive element includes a underlayer, a magnetization fixing layer having a ferromagnetic film whose magnetization direction is substantially fixed in one direction, a non-magnetic intermediate layer, and a free layer consisting of a ferromagnetic film whose magnetization direction is changed in accordance with an external magnetic field and can apply a current to the film surfaces of these layers in the vertical direction.例文帳に追加

本発明では、下地層と、磁化の方向が実質的に一方の方向に固定された強磁性膜を有する磁化固定層と、非磁性中間層と、磁化の方向が外部磁界に応じて変化する強磁性膜よりなる磁化自由層とを含み、これらの層の膜面に対して垂直方向に通電可能な磁気抵抗効果素子であって、当該磁化固定層が、当該下地層に接して設けられた硬質磁性材料と絶縁材料を含むグラニュラー層からなる第一の強磁性層と、非磁性結合層と、軟磁性材料からなる第二の強磁性層と、からなることを特徴とする磁気抵抗効果素子を構成している。 - 特許庁

Article 15 (1) A period for which a worker who has filed a Family Care Leave Application may take said Family Care Leave (hereinafter referred to as "Family Care Leave Period") shall be between the Family Care Leave Scheduled Start Date and the Family Care Leave Scheduled End Date in said application (or, when the scheduled end date falls after the period of days elapses from the Family Care Leave Scheduled Start Date, which are obtained by subtracting from 93 days the Number of Days for Family Care Leave, etc. taken for the Subject Family Member in said Family Care Leave Application filed by said worker, the day on which said period elapses; the same shall apply in paragraph 3 of this Article). 例文帳に追加

第十五条　介護休業申出をした労働者がその期間中は介護休業をすることができる期間（以下「介護休業期間」という。）は、当該介護休業申出に係る介護休業開始予定日とされた日から介護休業終了予定日とされた日（その日が当該介護休業開始予定日とされた日から起算して九十三日から当該労働者の当該介護休業申出に係る対象家族についての介護休業等日数を差し引いた日数を経過する日より後の日であるときは、当該経過する日。第三項において同じ。）までの間とする。 - 日本法令外国語訳データベースシステム

(i) a person who uses or discloses a trade secret acquired by an act of fraud or others (which means an act of deceiving, assaulting, or intimidating a person; the same shall apply hereinafter) or an act violating control obligations (which means an act of stealing a document or a data storage medium containing a trade secret [hereinafter referred to as "a medium containing a trade secret" ], trespassing on a facility where a trade secret is kept, making an unauthorized access [an act of unauthorized access prescribed in Article 3 of the Unauthorized Computer Access Act (Act No. 128 of 1999)], or violating the control of a trade secret maintained by its holder in any other way) for a purpose of unfair competition; 例文帳に追加

一　詐欺等行為（人を欺き、人に暴行を加え、又は人を脅迫する行為をいう。以下同じ。）により、又は管理侵害行為（営業秘密が記載され、又は記録された書面又は記録媒体（以下「営業秘密記録媒体等」という。）の窃取、営業秘密が管理されている施設への侵入、不正アクセス行為（不正アクセス行為の禁止等に関する法律（平成十一年法律第百二十八号）第三条に規定する不正アクセス行為をいう。）その他の保有者の管理を害する行為をいう。以下同じ。）により取得した営業秘密を、不正の競争の目的で、使用し、又は開示した者 - 日本法令外国語訳データベースシステム

(ii) Network manager (meaning a person with the practical experience concerning operation of an information communication network system (meaning the system for distribution of information in electro-magnetic form and information processing by connecting multiple computers through electric communication lines; hereinafter the same shall apply in this table) for three years or more after graduating from a university under the School Education Act with completion of an information engineering or communication engineering course or other course comparable to such course, or a person with equivalent or superior knowledge and experience, who provides the services for operating the information communication network system at the Specified High-speed Computer Facilities) 例文帳に追加

二　ネットワーク管理者（学校教育法に基づく大学において情報工学若しくは通信工学の課程若しくはこれらに相当する課程を修めて卒業した後三年以上情報通信ネットワークシステム（複数の電子計算機を相互に電気通信回線で接続して情報の電磁的方式による流通及び情報処理を行うシステムをいう。以下この表において同じ。）の運営に関する実務の経験を有する者又はこれと同等以上の知識経験を有する者であって、特定高速電子計算機施設における情報通信ネットワークシステムの運営の業務を行う者をいう。） - 日本法令外国語訳データベースシステム

Article 8 In the event that Foreign Nationals intend to carry out the harvest of aquatic animals and plants in the Exclusive Economic Zone for test and research or other purposes provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries, they shall obtain the authorization of the Minister of Agriculture, Forestry and Fisheries for each vessel engaging in the harvest of aquatic animals and plants as provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries; provided, however, that this shall not apply in cases where the harvest of aquatic animals and plants in question is a minor one provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries under the proviso of paragraph 1 of Article 4, or in cases where the Fishery Incidental Acts in question are engaged in with the authorization under the following Article. 例文帳に追加

第八条　外国人は、排他的経済水域において、試験研究その他の農林水産省令で定める目的のために水産動植物の採捕を行おうとするときは、農林水産省令で定めるところにより、水産動植物の採捕に係る船舶ごとに、農林水産大臣の承認を受けなければならない。ただし、その水産動植物の採捕が第四条第一項ただし書の農林水産省令で定める軽易なものであるとき、又はその漁業等付随行為が次条の承認を受けて行われ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

(iv) Determining or altering the guidelines for financial market control (currency and monetary control conducted through financial markets [including open market operations]) through such measures as the buying and selling of negotiable instruments, bonds, or electronically recorded claims (electronically recorded claims prescribed in Article 2, paragraph 1 of the Electronically Recorded Claims Act [Act No. 102 of 2007]; hereinafter the same shall apply in this item and Article 33, paragraph 1) prescribed in Article 33, paragraph 1, item (iii), as well as determining or altering the types, conditions, and other matters of negotiable instruments, bonds, or electronically recorded claims pertaining to the said financial market control; 例文帳に追加

四　第三十三条第一項第三号に規定する手形、債券又は電子記録債権（電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権をいう。以下この号及び第三十三条第一項において同じ。）の売買その他の方法による金融市場調節（金融市場を通じて行う通貨及び金融の調節（公開市場操作を含む。）をいう。）の方針並びに当該金融市場調節に係る手形、債券又は電子記録債権の種類及び条件その他の事項の決定又は変更 - 日本法令外国語訳データベースシステム

(2) A variety may not be registered when the propagating material or harvested material of the variety have been transferred in the course of business, in Japan earlier than one year before the date of application for variety registration, or in any foreign state earlier than four years before the said date (or earlier than six years in the case of varieties belonging to a genus or species of agricultural, forestry or aquatic plant specified by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries as a perennial plant). However, this shall not apply where such a transfer was made for the purpose of experiment or research, or where such a transfer was made against the will of the breeder. 例文帳に追加

２　品種登録は、出願品種の種苗又は収穫物が、日本国内において品種登録出願の日から一年さかのぼった日前に、外国において当該品種登録出願の日から四年（永年性植物として農林水産省令で定める農林水産植物の種類に属する品種にあっては、六年）さかのぼった日前に、それぞれ業として譲渡されていた場合には、受けることができない。ただし、その譲渡が、試験若しくは研究のためのものである場合又は育成者の意に反してされたものである場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(4) When an order of commencement of rehabilitation proceedings is made, the prescription for a fine, petty fine and collection of equivalent value shall not run until the rehabilitation proceedings are closed (when an order of confirmation of the rehabilitation plan is made, the prescription shall not run until the payment period specified in the rehabilitation plan as prescribed in Article 181(2) expires (or until payment based on the rehabilitation plan is completed or the rehabilitation plan is revoked, if these events occur prior to the expiration of said period)); provided, however, that this shall not apply where the claim for the fine, petty fine or collection of equivalent value in question is a common benefit claim. 例文帳に追加

４　再生手続開始の決定があったときは、再生手続が終了するまでの間（再生計画認可の決定が確定したときは、第百八十一条第二項に規定する再生計画で定められた弁済期間が満了する時（その期間の満了前に再生計画に基づく弁済が完了した場合又は再生計画が取り消された場合にあっては弁済が完了した時又は再生計画が取り消された時）までの間）は、罰金、科料及び追徴の時効は、進行しない。ただし、当該罰金、科料又は追徴に係る請求権が共益債権である場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 164 (1) Where an act necessary for duly asserting the establishment, transfer or modification of a right against a third party (including a provisional registration) was conducted after suspension of payments, etc. took place, if such act was conducted after 15 days had elapsed since the date of establishment, transfer or modification of the right, while knowing that suspension of payments, etc. had taken place, the act may be avoided in the interest of the bankruptcy estate after the commencement of bankruptcy proceedings; provided, however, that this shall not apply to a definitive registration based on prior unavoidable provisional registration. 例文帳に追加

第百六十四条　支払の停止等があった後権利の設定、移転又は変更をもって第三者に対抗するために必要な行為（仮登記又は仮登録を含む。）をした場合において、その行為が権利の設定、移転又は変更があった日から十五日を経過した後支払の停止等のあったことを知ってしたものであるときは、破産手続開始後、破産財団のためにこれを否認することができる。ただし、当該仮登記又は仮登録以外の仮登記又は仮登録があった後にこれらに基づいて本登記又は本登録をした場合は、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

(i) Matters concerning the Proportion of Voting Rights Held (meaning the proportion obtained by dividing the number of voting rights of the Bank or Bank Holding Company held by the Major Holder of the Bank's Voting Rights, where that Major Holder of the Bank's Voting Rights holds shares relating to more than five hundredths of the Voting Rights Held by All of the Shareholders, by the number of Voting Rights Held by All of the Shareholders of that Bank or Bank Holding Company; hereinafter the same shall apply in this Chapter), matters concerning funds for the acquisition, the purpose of holding the voting rights, and any other matters specified by a Cabinet Office Ordinance as important matters concerning the holding of voting rights of a Bank or Bank Holding Company; 例文帳に追加

一　議決権保有割合（銀行議決権大量保有者の保有する当該銀行議決権大量保有者がその総株主の議決権の百分の五を超える数の株式の保有者である銀行又は銀行持株会社の議決権の数を、当該銀行又は当該銀行持株会社の総株主の議決権で除して得た割合をいう。以下この章において同じ。）に関する事項、取得資金に関する事項、保有の目的その他の銀行又は銀行持株会社の議決権の保有に関する重要な事項として内閣府令で定める事項 - 日本法令外国語訳データベースシステム

Article 12-3 (1) A Money Lender shall, as provided by a Cabinet Office Ordinance, assign the number of Chiefs of Money Lending Operations specified by a Cabinet Office Ordinance, in consideration of the size and other matters of its money lending operations, and shall have them give the necessary advice or guidance to the Money Lender's employees and other workers who engage in money lending operations at the business office or other office so that these employees and workers carry out money lending operations properly in compliance with laws and regulations (including prefectural or municipal ordinances; the same shall apply in Article 20-2) concerning the Money Lending Business. 例文帳に追加

第十二条の三　貸金業者は、営業所又は事務所ごとに、内閣府令で定めるところにより、その貸金業の業務の規模等を考慮して内閣府令で定める数の貸金業務取扱主任者を置き、当該営業所又は事務所において貸金業の業務に従事する使用人その他の従業者に対する助言又は指導で、これらの者が貸金業に関する法令（条例を含む。第二十条の二において同じ。）の規定を遵守してその貸金業の業務を適正に実施するために必要なものを行わせなければならない。 - 日本法令外国語訳データベースシステム

(i) A juridical person that has established a Subsidiary Corporation or Other Similar Entity (in which said juridical person has the majority of the Voting Rights of All Shareholders or Others (meaning the voting rights of all shareholders or equity investors; the same shall apply hereinafter), or which is otherwise prescribed by an ordinance of the competent ministry as having a close relationship with said juridical person) in a country or region (hereinafter referred to as a "Country, etc." in this item and in paragraph (4) below) other than the Country, etc. in which the head office or principal office of the juridical person is located, and that is prescribed by an ordinance of the competent ministry as being engaged in business activities on a global scale; 例文帳に追加

一 法人の本店又は主たる事務所が所在する国又は地域（以下この号及び第四項において「国等」という。）以外の国等に当該法人の子法人等（当該法人がその総株主等の議決権（総株主又は総出資者の議決権をいう。以下同じ。）の過半数を保有していることその他の当該法人と密接な関係を有する法人として主務省令で定める法人をいう。）を設立している法人であって、国際的規模で事業活動を行っていると認められるものとして主務省令で定める法人 - 経済産業省

(5) Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry transfer local government bonds in an account listed respectively in the following items, if the person specified in the relevant items for the category of accounts listed in the relevant items has, when the said entries or records under the book-entry transfer system are made, prepared a document containing the name of the said nonresident or foreign corporation and his/her or its address and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to as a "document on special measures for book-entry transfer local government bonds" in this paragraph and the next paragraph) and submitted the said document on special measures for book-entry transfer local government bonds to the district director prescribed in Article 5-2(1)(ii)(a) of the Act via the person who pays interest on the said book-entry transfer local government bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified indirect account management institution, submission shall be made to the said district director via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds (in the case where the said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry transfer local government bonds through any other specified indirect account management institution, submission shall be made via the said other specified indirect account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said interest-bearing book-entry transfer local government bonds), [2] a specified book-entry transfer institution, and [3] the said person who pays the interest), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of Article 5-2(1)(ii)(a) of the Act with respect to the said interest-bearing book-entry transfer local government bonds; provided, however, that this shall not apply where the name and address to be entered in the said document on special measures for book-entry transfer local government bonds are inconsistent with the name and address of the said nonresident or foreign corporation for which a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of the said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry transfer local government bonds (hereinafter referred to as a "confirmation concerning other book-entry transfer local government bonds" in this paragraph, the next paragraph and paragraph (23)), a confirmation has been provided pursuant to the provisions of paragraph (9) of the said Article with respect to interest-bearing book-entry transfer national government bonds (hereinafter referred to as a "confirmation concerning interest-bearing book-entry transfer national government bonds" in this paragraph, the next paragraph and paragraph (23)) or a confirmation concerning short-term national government bonds, etc. has been provided: 例文帳に追加

５　非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、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

(5) "False trade description" means- (a) to use a trade description which is untrue or misleading in a material respect as regards the goods or services to which it is applied; (b) to make such an addition, effacement or alteration to a trade description as regards the goods or services as are untrue or misleading; (c) to indicate in a trade description that the accurate amount of the goods which are contained in the container is more than the amount of the standard yards or standard meters; (d) to apply any marks or arrangement or combination thereof to any item of goods in such manner as to be likely to lead persons to believe that the goods are the manufacture or merchandise of some person other than the person whose merchandise or manufacture they really are; or (e) to use any false name or initials of a person to a trade description 7 of goods or services in such manner as if such name or initials were- (i) not a trademark or a part of a trademark; and (ii) identical with or deceptively similar to the name or initials of a person carrying on business in connection with goods or services of the same description and who has not authorised the use of such name or initials; and (iii) either the name or initials of a fictitious person or of some person not bona fide carrying on business in connection with such goods or services; and any trade description, though it is a trademark or a part of a trademark, shall be considered as false trade description within the meaning of this Act; 例文帳に追加

(5)「虚偽の商品表示」とは次に挙げるものをいう。(a)当該表示が付される商品又は役務の重要な点において不実であるか誤認を生ずるおそれのある商品表示を使用すること。(b)商品又は役務に関する商品表示に不実であるか誤認を生ずるおそれのある追加、削除又は改変を行うこと。(c)商品表示で、容器内に入れられた商品の正確な量がヤード原器又はメートル原器の総量より多いように示すこと。(d)商品のいずれの品目であっても、実際にその者のものである品物又は製品をそれ以外の者の商品又は製品であると人に誤認させるおそれのある方法で、当該品目に何らかの標章又はその配列若しくは組合せを付すること。(e)商品又は役務の商品表示に虚偽の名称又は人の頭文字を、当該名称又は頭文字が次に掲げるものであるかのような方法で使用すること。(i)商標ではない、又は商標の一部ではないもの(ii)当該表示を付した商品又は役務と関連する事業を営む者であって、その者の名称又は頭文字の使用を許諾していない者の名称又は頭文字と同一であるか又はまぎらわしいもの(iii)架空の人物又は当該表示を付した商品又は役務と関連する事業を営む、善良ではない者の名称又は頭文字いかなる商品表示も、商標であると商標の一部であるとを問わず、本法の目的の範囲内で虚偽の商品表示とみなされる。 - 特許庁

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、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その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、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

(3) Articles 131(1), the main clause of 131-2(1), 132(1) and (2), 133, 133-2, 134(1), (3) and (4), 135, 136(1) and (2), 137(2), 138, 139 (excluding (vi)), 140 to 144, 144-2(1) and (3) to (5), 145(2) to (5), 146, 147(1) and (2), 150(1) to (5), 151 to 154, 155(1), 157 and 169(3), (4) and (6) shall apply mutatis mutandis to the advisory opinion under paragraph (1). In this case, the term "trial decision" in Article 135 shall be deemed to be replaced with "ruling", the term "trial other than the trial under the preceding paragraph" in Article 145(2) shall be deemed to be replaced with "proceedings for advisory opinion", the term "where public order or morality is liable to be injured thereby" in the proviso to Article 145(5) shall be deemed to be replaced with "where the chief trial examiner considers it necessary", the term "Article 147" in Article 151 shall be deemed to be replaced with "Article 147(1) and (2)", the term "before a trial decision becomes final and binding" in Article 155(1) shall be deemed to be replaced with "before the certified copy of the written advisory opinion is served". 例文帳に追加

３　第百三十一条第一項、第百三十一条の二第一項本文、第百三十二条第一項及び第二項、第百三十三条、第百三十三条の二、第百三十四条第一項、第三項及び第四項、第百三十五条、第百三十六条第一項及び第二項、第百三十七条第二項、第百三十八条、第百三十九条（第六号を除く。）、第百四十条から第百四十四条まで、第百四十四条の二第一項及び第三項から第五項まで、第百四十五条第二項から第五項まで、第百四十六条、第百四十七条第一項及び第二項、第百五十条第一項から第五項まで、第百五十一条から第百五十四条まで、第百五十五条第一項、第百五十七条並びに第百六十九条第三項、第四項及び第六項の規定は、第一項の判定に準用する。この場合において、第百三十五条中「審決」とあるのは「決定」と、第百四十五条第二項中「前項に規定する審判以外の審判」とあるのは「判定の審理」と、同条第五項ただし書中「公の秩序又は善良の風俗を害するおそれがあるとき」とあるのは「審判長が必要があると認めるとき」と、第百五十一条中「第百四十七条」とあるのは「第百四十七条第一項及び第二項」と、第百五十五条第一項中「審決が確定するまで」とあるのは「判定の謄本が送達されるまで」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

Article 3 During the insurance year (meaning the insurance year prescribed by Article 2, paragraph (4) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance; the same shall apply hereinafter) including the effective date and the two insurance years following such insurance year, the term "the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iii) of the same paragraph; the same shall apply in the following paragraph and in Article 13)" in Article 12, paragraph (2) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the provision of Article 2 (hereinafter referred to as the "New Collection Act") shall be deemed to be replaced with "the amount of the costs required for the benefit for second medical examination, etc. (meaning the benefit for second medical examination, etc. set forth in item (iii) of the same paragraph; the same shall apply in the following paragraph and in Article 13) or the prospective amount of the costs required for the benefit for second medical examination, etc. during the insurance year including the effective date of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act and the Act on Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 124 of 2000; hereinafter referred to as the "Revised Act of 2000") and the two insurance years following such insurance year", the term "and the amount of the costs required for the benefit for second medical examination, etc." in the same Article, paragraph (3) with "and the amount of the costs required for the benefit for second medical examination, etc. or the prospective amount of the costs required for the benefit for second medical examination, etc. during the insurance year including the effective date of the Revised Act of 2000 and the two insurance years following such insurance year", the term "the amount of the costs required for the benefit for second medical examination, etc. during the past three years" in Article 13 of the New Collection Act with "the amount of the costs required for the benefit for second medical examination, etc. or the prospective amount of the costs required for the benefit for second medical examination, etc. during the insurance year including the effective date of the Revised Act of 2000 and the two insurance years following such insurance year". 例文帳に追加

第三条　施行日の属する保険年度（労働保険の保険料の徴収等に関する法律第二条第四項に規定する保険年度をいう。以下同じ。）及びこれに引き続く二保険年度においては、第二条の規定による改正後の労働保険の保険料の徴収等に関する法律（以下「新徴収法」という。）第十二条第二項中「二次健康診断等給付（同項第三号の二次健康診断等給付をいう。次項及び第十三条において同じ。）に要した費用の額」とあるのは「労働者災害補償保険法及び労働保険の保険料の徴収等に関する法律の一部を改正する法律（平成十二年法律第百二十四号。以下「平成十二年改正法」という。）の施行の日の属する保険年度及びこれに引き続く二保険年度における二次健康診断等給付（同項第三号の二次健康診断等給付をいう。以下同じ。）に要した費用の額又は二次健康診断等給付に要する費用の予想額」と、同条第三項中「及び二次健康診断等給付に要した費用の額」とあるのは「並びに平成十二年改正法の施行の日の属する保険年度及びこれに引き続く二保険年度における二次健康診断等給付に要した費用の額又は二次健康診断等給付に要する費用の予想額」と、新徴収法第十三条中「過去三年間の二次健康診断等給付に要した費用の額」とあるのは「平成十二年改正法の施行の日の属する保険年度及びこれに引き続く二保険年度における二次健康診断等給付に要した費用の額又は二次健康診断等給付に要する費用の額の予想額」とする。 - 日本法令外国語訳データベースシステム

Article 241 (1) The Prime Minister may, when he/she finds that the continuation of an Insurance Business will be difficult in light of the state of the business or property of an Insurance Company, etc., or Foreign Insurance Company, etc., or when he/she finds that the operation of that business (In the case of Foreign Insurance Companies, etc., business in Japan; hereinafter the same shall apply in this Article to Article 255-2 inclusive) is extremely inappropriate and that there is a risk that the continuation of that Insurance Business could bring about a situation that lacks protection for Insurance Policyholders, etc., order the whole or partial suspension of business, a merger, a transfer of insurance contracts (In the case of Foreign Insurance Companies, etc., the transfer of insurance contracts in Japan) or agreement for the acquisition of the shares of that Insurance Company, etc., or Foreign Insurance Company, etc., by another Insurance Company, etc., Foreign Insurance Company, etc., or Insurance Holding Company, etc. (referred to as "Merger, etc." in Article 247, paragraph (1); Article 256 to Article 258 inclusive; Article 270-3-2, paragraph (4) and Article 270-3-2, paragraph (5); and Article 270-4, Article 270-4, paragraph (4) and Article 270-4, paragraph (5)) or any other necessary measure against that Insurance Company, etc., or Foreign Insurance Company, etc., or make a disposition ordering the business and property management (In the case of Foreign Insurance Companies, etc., property located in Japan. The same shall apply in the following Article and Article 246-2 to Article 247-2 inclusive.) by an Insurance Administrator. 例文帳に追加

第二百四十一条　内閣総理大臣は、保険会社等若しくは外国保険会社等の業務若しくは財産の状況に照らしてその保険業の継続が困難であると認めるとき、又はその業務（外国保険会社等にあっては、日本における業務。以下この条から第二百五十五条の二までにおいて同じ。）の運営が著しく不適切でありその保険業の継続が保険契約者等の保護に欠ける事態を招くおそれがあると認めるときは、当該保険会社等又は外国保険会社等に対し、業務の全部若しくは一部の停止、合併、保険契約の移転（外国保険会社等にあっては、日本における保険契約の移転）若しくは当該保険会社等若しくは外国保険会社等の株式の他の保険会社等、外国保険会社等若しくは保険持株会社等による取得（第二百四十七条第一項、第二百五十六条から第二百五十八条まで、第二百七十条の三の二第四項及び第五項並びに第二百七十条の四第四項及び第五項において「合併等」という。）の協議その他必要な措置を命じ、又は保険管理人による業務及び財産（外国保険会社等にあっては、日本に所在する財産。次条及び第二百四十六条の二から第二百四十七条の二までにおいて同じ。）の管理を命ずる処分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

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額 - 経済産業省

(12) Where a trust under paragraph (1) is created based on the registration under that paragraph, the provisions of Article 11 (excluding the part pertaining to rescission and loss of effect of a license under paragraph (10)), Article 12(2) and (3), Article 13(2), Article 15, Article 22, Article 23, Article 24(1) (limited to the part pertaining to items (iii) and (iv) (excluding the part pertaining to settlor in these provisions)), Article 27 to Article 29 inclusive, Article 29-2 (excluding paragraph (5)), Article 29-3 to Article 31 inclusive, Article 33, Article 34, Article 40, Article 41 (excluding paragraph (5)), Article 42, Article 43, Article 45 (excluding paragraph (1)(ii)), Article 46(1) (excluding the part pertaining to loss of effect of a license), Article 47, Article 48 (excluding the part pertaining to rescission of license), Article 49 (excluding the part pertaining to rescission of license), and the preceding Article, and the provisions of Chapter VII pertaining to these provisions shall apply by deeming a person who has been registered under paragraph (1) to be a Trust Company (in Article 12(2) and (3), Article 13(2), Article 45, and Article 47, a Custodian Type Trust Company). In this case, the term "trust business" and "Trust Business" in these provisions shall be deemed to be replaced with "affairs pertaining to trusts created by any of the methods listed in Article 3(iii) of the Trust Act" and the phrase "registration under Article 7(1)" in said provisions shall be deemed to be replaced with the phrase "registration under Article 50-2(1)." The terms and phrases listed in the middle column of the following table in the provisions listed in the left-hand column of the same table shall be deemed to be replaced with the terms and phrases listed in the right-hand column of said table. 例文帳に追加

１２　第一項の登録を受けて同項の信託をする場合には、当該登録を受けた者を信託会社（第十二条第二項及び第三項、第十三条第二項、第四十五条並びに第四十七条にあっては、管理型信託会社）とみなして、第十一条（第十項の免許の取消し及び失効に係る部分を除く。）、第十二条第二項及び第三項、第十三条第二項、第十五条、第二十二条、第二十三条、第二十四条第一項（第三号及び第四号（これらの規定中委託者に係る部分を除く。）に係る部分に限る。）、第二十七条から第二十九条まで、第二十九条の二（第五項を除く。）、第二十九条の三から第三十一条まで、第三十三条、第三十四条、第四十条、第四十一条（第五項を除く。）、第四十二条、第四十三条、第四十五条（第一項第二号を除く。）、第四十六条第一項（免許の失効に係る部分を除く。）、第四十七条、第四十八条（免許の取消しに係る部分を除く。）、第四十九条（免許の取消しに係る部分を除く。）並びに前条並びにこれらの規定に係る第七章の規定を適用する。この場合において、これらの規定中「信託業務」とあり、及び「信託業」とあるのは「信託法第三条第三号に掲げる方法によってする信託に係る事務」と、「第七条第一項の登録」とあるのは「第五十条の二第一項の登録」とするほか、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 - 日本法令外国語訳データベースシステム

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム