「with Japan」に関連した英語例文の一覧と使い方(153ページ目) - Weblio英語例文検索

However, banks based on unconventional business models such as Seven Bank and Sony Bank were founded at the same time as the establishment of the Incubator Bank of Japan, and I have received a report from the administrative authority that it was not particularly premature to provide them with a license given that Seven Bank and Sony Bank are still functioning properly to this day. That said, Mr. Takenaka was Minister of State and a Diet member at the time; given that Mr. Kimura served as a consultant to FSA and issued a license while Mr. Takenaka served as Minister, he cannot evade moral responsibility, as I stated last week. As the Chief Cabinet Secretary had mentioned that further inquiries should be conducted by the Minister, Senior Vice Minister, and Parliamentary Secretary of the FSA, we will heed this very seriously and tackle this issue accordingly. 例文帳に追加

ただし、設立の時は、この前申し上げましたように、セブン銀行だとかソニー銀行だという普通のビジネスモデルとは違う銀行が同じ時期に、同時に設立されましたし、今もセブン銀行、ソニー銀行というのは、きちっと機能を生かしておりますので、そこのところは特別早かったということはないというようなことは、報告を事務当局から受けていますけれども、私がこの前言いましたように、私は竹中平蔵さんというのは（当時の）国務大臣でございまして、なおかつ国会議員もしておられたわけでございますから、なおかつ自分のときに金融庁の顧問、そして自分が大臣のときに免許を出したわけでございますから、道義的責任は免れないということをこの前私は申し上げましたが、そのことはきちっと認識をいたしておりますし、また官房長官も、（再検証は）この（金融庁の）政務三役にというような発言があったようでございますが、そのことも大変重たく視野に入れつつ、きちっと今後とも対処していきたいというふうに思っております。 - 金融庁

People have learned a lesson from this: as you are aware, G8 and G20 meetings were frequently held, and an agreement was reached to resolve economic and financial problems with everyone around the world by mustering the wisdom of mankind, in pursuit of the highest quality of capital possible under Basel III. As there are issues in the stability of banks worldwide, namely, the quality and quantity of their capital, various figures were presented. As you know, banks appear to be more stable when these figures are higher-banks are indeed stable when the figures are high. But on the other hand, when Japan faced a financial crisis ten years ago, I experienced the bankruptcies of Hokkaido Takushoku Bank and Yamaichi Securities while I served as the Minister for Posts and Telecommunications in the Second Hashimoto Cabinet from 1997 to 1998. At the time, we experienced credit contraction, rapid credit crunch and credit withdrawal. My constituency of Kitakyushu City is where Asia's first modern steel plant was built 100 years ago, and is home to many small and medium-sized enterprises (SMEs). 例文帳に追加

そのことから人類は学びまして、ご存じのようにＧ８、あるいはＧ20を頻回に開きまして、世界でみんなで経済の問題、金融の問題を何とか人類の英知を集めて解決しようということがご存じのように合意されまして、バーゼル III 、先般も申し上げましたように、やはり世界の銀行の安定性、そのためにはもう皆さんご専門でございますが、この自己資本の質と量という問題があるわけでございますが、できるだけ質の向上を図ろうというようなことで、この色々な数字が出てきたわけでございます。ご存じのように、この数字が高ければ高いほど一見銀行が安定している、確かに安定するわけでございますけれども、同時に10年前、我が国が金融危機、私もまさに何度も申し上げますけれども、1997年から1998年、第二次橋本改造内閣のときに郵政大臣をしておりまして、そのときに北海道拓殖銀行が倒産する、山一証券が倒産する、そういった時代を経験した閣僚でございましたから、そういったことを踏まえて、あのとき自己資本比率、当時も8％でございましたが、このことは非常に信用収縮といいますか、急激な貸し渋り貸しはがしに遭いまして、私の選挙区は北九州市でございますが、100年前に東洋で初めて近代的製鉄所ができる、中小企業の町でございました。 - 金融庁

That is what the strong yen does, and that is the kind of recession we are in. As I just mentioned, 99.7 percent of companies in Japan are SMEs, and more than 40 million people in fact work at SMEs. In that sense, I believe the SME Financing Facilitation Act is timely legislation. It is temporary legislation that is due to expire at the end of March, after covering the calendar year end and the fiscal year end-the end of the accounting term-twice. I have been told that it was made temporary legislation with a two-year timeframe based on the expectation that the economy would recover by then. Regrettably, however, the economy is currently in such a state. The deadline is fast approaching for us to take these circumstances into consideration, take a positive approach, and make the decision to postpone its expiration. 例文帳に追加

それを実は思って帰ってきたわけでございますが、それが円高ということでございまして、そういった不況でもございますし、また今さっき申しましたように、日本の企業のうち99.7％が中小企業でございまして、4,000万人以上の人が実は中小企業で働いておられるわけでございますから、そういった意味で、中小企業金融円滑化法案というのは、本当に私は時宜にかなった、これは、年末と年度末・決算期（を）2回（含む）ということで、時限立法で3月いっぱいで、そこまでに景気がよくなればということで2年間の時限立法にさせていただけたという話は聞いておりますけれども、なかなか残念ながら、今景気がこういう状態ですから、しっかりそのことを視野に入れつつ、やはり中小企業は経済の太宗を占めると、なかなか大企業であれば、すぐ海外に工場を移したり等々、いろいろできるわけでございますけれども、中小企業はなかなか海外に移転する中小企業もあるのでございますけれども、なかなかそうはいかないところもございますから、そういったことを勘案しながら、しっかり前向きに、この決断をせねばならない時期が、延長せねばならない時期がだんだんだんだん迫りつつあるのかなというふうにも思っております。 - 金融庁

It was also yesterday that I had a visit from the governor of the central bank of France and spoke with him in my office and, at night, I also attended a welcome reception at the French Embassy. France, Japan and Germany have a relatively similar position in relation to Basel III. Given that background, the "too big to fail" nature of U.K. and U.S. financial institutions generated a level of concern and some argue for the need to address the issue of SIFIs, as you surely know. In any case, the schedule for addressing the issue of determination of global SIFIs is that the Basel Committee will, by the end of this year, put together a draft approach for determining the degree of systematic importance of a financial institution, which is to be finalized by the beginning of the next year, and then the FSB and the authorities from the respective nations will identify global SIFIs (i.e., systematically important financial institutions that are highly global) by roughly the middle of the next year. How Japanese financial institutions will be treated in this regard will likely be determined in the course of those actions. 例文帳に追加

昨日もフランスの中央銀行の総裁が来まして、1時間近く大臣室でお会いして、夜はフランス大使館に行って歓迎レセプションにも出席させていただきましたが、フランスと日本とドイツというのは、バーゼル III において比較的、立場が似通っていますけれども、そういった中で若干、英国と米国が大き過ぎてつぶせないということが、当時懸念されましたが、SIFIsについては、色々とやるべきだという意見があるということは、知っておられると思いますが、いずれにいたしましても、グローバルなシステム上重要な金融機関、グローバルSIFIsの特定については、年度末までにバーゼルの委員会が、金融機関のシステム上の重要性の判定手法を暫定的にまとめて、来年初めに成案を得て、それから来年中頃までぐらいに、このFSB（金融安定理事会）と各国当局者は、G SIFIsすなわち非常にグローバルなシステム上重要な金融機関を特定するとの日程になっておりまして、我が国の金融機関の取り扱いにいたしましても、こうした作業の中で決まってくると思っております。 - 金融庁

Regarding my duties as the Minister for Financial Services, the basic missions of the Financial Services Agency (FSA) are to ensure the stability of the financial system, protect users, improve the convenience of users, and establish a fair and transparent market. However, the facilitation of financing, regarding which I received an instruction from the Prime Minister today, is also important. As the global recession has continued since the Lehman shock, which occurred three years ago, Mr. Kamei, my predecessor as the Minister for Financial Services, put into force the SME Financing Facilitation Act (Act concerning Temporary Measures to Facilitate Financing for SMEs, etc.). After holding hearings with four associations of small and medium-size enterprises (SMEs) and regional financial institutions in various places across Japan, including Tokyo, Osaka, Nagoya, Fukuoka, Kitakyushu and Sendai, I concluded that it would be the right decision to extend this act for one year as the head of the administrative agency in charge of financial affairs. We will submit a relevant bill to the next ordinary session of the Diet and do all we can to have it enacted at an early date. 例文帳に追加

また、金融（担当）大臣としてでございますが、金融庁の任務としては金融システムの安定、それから利用者の保護、それから利用者利便の向上、それから公正・透明で活力あるマーケットの確立ということが、金融庁の大前提でございますが、今日、総理大臣から頂きました金融の円滑化ということもございまして、３年前のリーマン・ショック以来、大変世界的に不況でございまして、そういった中で中小企業金融円滑化法を亀井前大臣が作られたわけでございますけれども、これを先般皆様方にも発表させていただきましたように、1年間延長するということを、東京、大阪、名古屋、福岡、北九州、仙台と、色々な日本の地域に行って中小企業4団体あるは地域の金融機関から色々ヒアリングをさせていただいて、確かに金融の規律ということも一面にはありますけれども、今の状況において政策というのは、太陽があれば月があり、光があれば陰があるということを私は何回か申し上げましたように、やはり1年間延長することが、今の金融の行政（機関）の長としては、正しい決断だと思って判断させていただいたわけでございまして、次期通常国会に提出し、その早期成立に全力を挙げたいというふうに思っております。 - 金融庁

For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues. 例文帳に追加

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省

(A) Trade name of the futures commission merchant; (B) The fact that the merchant is a futures commission merchant; (C) The breakdown and total amount of consideration payable by customers under whatever titles including but not limited to commission, remuneration and expenses in connection with the consignment contract or, alternatively, the maximum amounts thereof, or the outline of their calculation method (if it is impossible to indicate them, that fact and the reasons thereof); (D) In the case of transactions which require the customers to deposit a clearing margin, etc., the amount thereof and its calculation method; (E) If the transaction amount under the consignment contract is significantly larger than that of the clearing margin, etc. to be deposited by customers for the transaction, that fact, and the ratio of such transaction amount to such clearing margin, etc. (if such calculation is impossible, that fact and the reasons thereof); (F) The fact that transactions under the consignment contract involve a risk of loss incurred by customers due to the fluctuations in the commodity market and, furthermore, that the amount of such loss may exceed that of the clearing margin, etc., and the reasons thereof; and (G) If the futures commission merchant is a member of the Commodity Futures Association of Japan, that fact and the name of the specific association. 例文帳に追加

①商品取引員の商号②商品取引員である旨③手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価の種類ごとの金額若しくはその上限額又はこれらの計算方法の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要（これらの表示をすることができない場合にあっては、その旨及びその理由）④受託契約に関して顧客が預託すべき取引証拠金等がある場合にあっては、その額又は計算方法⑤受託契約に基づく取引が、当該取引について顧客が預託すべき取引証拠金等の額に比して著しく大きい旨及び当該取引の額の当該取引証拠金等の額に対する比率（当該比率を算出することができない場合にあっては、その旨及び理由）⑥商品市場における相場の変動により受託契約に基づく取引について顧客に損失が生ずることとなるおそれがあり、かつ、当該損失の額が取引証拠金等の額を上回ることとなるおそれがある旨及びその理由⑦商品取引員が商品先物取引協会に加入している場合にあっては、その旨及び当該商品先物取引協会の名称 - 経済産業省

For the exploitation of overseas markets, mainly in Asia where interest in Japanese food is increasing based on the prosperity of the wealthy class in particular, it is important (1) as internal activities, to overcome bottlenecks such as human resources, information, etc. in order to appropriately identify overseas market needs and construct a network necessary for sales channel development as well as to let a type of “local trading companies” that have “new trade company capabilities” to provide information on the unique value of local products and sell them in a more appropriate size and adaptable manner than major trading companies to make production and distribution connected as entities responsible for the management of the entire food value chain; (2) as cross-boundary activities, to adopt strategic measures, including the acceleration of intergovernmental discussions on quarantine in order to increase the export of agricultural fishery, and food products from Japan; and (3) as activities in overseas markets, to secure loyal non-transient customers of Japanese agricultural products through the expansion of markets for Japanese food and food materials and the prevention of the leakage of intellectual properties such as local brands, making good use of Japanese restaurants that are the point of contact with customers.例文帳に追加

特に、富裕層の隆盛で日本食に対する関心が広がるアジアを中心とした海外市場の開拓に向けて、①国内においては、海外の市場ニーズを的確に捉え、販路開拓に必要なネットワークを構築する人材や情報等といったボトルネックを克服し、大手商社と比して小回りの利く規模で地域の産品の価値を発信、販売する「新たな商社機能」を有するいわば「地域商社」が、食料バリューチェーン全体の管理を担う主体として生産と流通を結びつけること、②国境措置については、我が国農林水産物・食品の輸出を拡大するため、政府間の検疫協議の加速化に取り組むなど、戦略的対応を図ること、③海外市場においては、消費者接点となる日本食レストランを切り口とした日本食や日本食材市場の裾野拡大や、地域ブランド等の知的財産及び技術流出の防止等を通じ、一過性でない我が国農産物の常連客を作ること、が重要である。 - 経済産業省

Just now, I heard from my staff that the Yen has risen to the dollar up to 85.50 yen. At today’s informal meeting of cabinet ministers -- although we are supposed to refrain from talking about what is discussed at the meeting -- regarding this rapid rise of the yen, I told the Minister of Finance (Mr. Fujii) that we should consider how Japan should deal with the excessively volatile exchange rate movements, or I should say the rapid decline of the dollar, and we should also urge the United States and the international community to take action to deal with it. I also suggested to Deputy Prime Minister Kan, who is responsible for economic and fiscal policies, that the government should flexibly take economic and fiscal policy measures at a time when a trend like the yen’s rise is rapidly progressing. Regarding the compilation of the supplementary budget and the budget for the next fiscal year, I said that although it is important to implement the election manifesto, the government should take appropriate measures with regard to the (ailing) domestic economy 例文帳に追加

私のほうから、今も、ちょっと事務方から連絡が入ったのですけれども、為替レートが、また今、85円50銭まで下がっているということなのですが、今日の閣僚懇で、まあ「閣僚懇の中身は言うな」ということらしいのですけれども、そうとばかりは言っていれないので申し上げるけれども、こうした急激な円高が起きているということについて、Ｇ20や国際会議が何度も開かれている中で、こうして為替レートが急速に、乱高下というよりも、一つのドル安というようなトレンドが急速に進んでいるという、そうした状況に対して、我が国自身がこれにどう対応するか、ということとあわせて、アメリカや国際社会に対してこれの対応を求めるべきではないか、ということを、私は、（藤井）財務大臣にもお話をいたしまして、また、菅副総理に対しても、経済財政政策の責任者なので、「こうした一つの、もう円高のトレンドというような状況が非常に急激な形で進んでいるときに、それに対しての経済財政運営、やはり、これは機動的にやっていくべきなので、そういうことに対して、この政権はきちんとやっていく必要があるんじゃないの」と、補正予算、来年度予算編成についても、「マニフェストを実現するということも大事だけれども、そうした国内の経済にきちんと対応していくという、そういうことをやるべきではないですか」ということを、私は、申し上げました - 金融庁

In this context, the financial sector has ballooned more than the real economy, and risks can no longer be contained within the risks of one financial institution. The Lehman Brothers shockwave was a typical example of this. It has a broad impact on the national economy and the global economy. Back in 1929, economies were organized into economic blocks, which became a remote cause of the Second World War according to some people. Having learned a bitter lesson from the War, G8 and G20 mobilized their wisdom and reached a consensus on Basel III as well. I am looking forward to seeing an accord reached on Basel III at the upcoming Seoul Summit. I believe that the human race has learned a few lessons since the Great Depression after 1929 in conjunction with the globalization of economies around the world. With this in mind, the general rule is to facilitate the financial sector that supports companies, as well as the yen, and properly execute risk management. As relationship of trust is fundamental to financial businesses, financial institutions do not function properly if customers lack confidence in financial institutions, as you are well aware. Taking this into account, we are steering the financial sector at an extremely difficult time. Even at times like this when the financial sector is undergoing dramatic change on a global scale, we are committed to fulfilling our responsibilities properly while seeking your wisdom and people’s opinions, bearing in mind that Japan’s economy is not isolated but interlinked with American and Chinese economies as well due to globalization. 例文帳に追加

また、そういった意味で、非常に金融が実体経済以上にふくらむ、それがなおかつ、一つの金融機関のリスクの中で、リスクはもうおさまらなくなった、リーマン・ショックなんか典型ですね。国全体の経済、あるいは世界全体の経済に広範な影響を与えるというようなことでございますから、そういった中で、1929年はそれぞれの経済がブロック化しまして、それが第二次世界大戦の遠因だという方もおられますけれども、その辺の苦しい反省を踏まえて、Ｇ８、Ｇ20ということで、何とか英知を集めて、今度のバーゼルもまとまったし、今度はぜひ、これがソウルサミットでまとまっていただきたいと思いますけれども、世界の経済のグローバル化と同時に、やっぱり人類は1929年の後の世界大恐慌よりは、少し学習をしたと私は思っていますし、そういうことも視野に入れつつ、企業を支える金融、あるいは円の円滑化、あるいはリスク管理をきちっとやるというようなことは、これは原則でございますし、なおかつ金融業というのは、この前も申しましたように、基本的には信頼関係でございますから、顧客の方だとか、あるいは金融機関に関する信頼がないと、金融機関というのはうまく機能しないというのはもう皆様方、専門家でございますからよくご存じでございますから、そういったことを踏まえて、非常に難しい時代の金融の舵取りでございます。世界が今非常に金融も変動しておりまして、しかし、そういったときでも、皆様の知恵もかりながら、国民の声もかりながら、そして日本一国の経済ではございませんから、まさに非常に経済のグローバル化、アメリカの経済も中国の経済も、まさに結びついているわけでございますから、そういったことも視野に入れつつ、しっかり責任を果たしていきたいというふうに思っております。 - 金融庁

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

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

I assume you are asking what FSA’s economic policies would consist of. The FSA will continue to closely monitor the developments in markets including foreign exchange and stock markets, and respond properly according to the economic and financial climate from the viewpoint of sufficiently demonstrating financial intermediation functions. In fact, at today’s informal gathering with Cabinet ministers, financial measures for SMEs were brought up by the Minister of State for Economic and Fiscal Policy, if I am not mistaken. As you may already know, the Act concerning Temporary Measures to Facilitate Financing for SMEs, etc. was established based on the agreement among the three ruling parties when Shizuka Kamei served as Minister for Financial Services. I am paying very close attention to the Act, which covers a period of two years including two year ends and two fiscal year ends; I believe this is groundbreaking legislation in Japan. The perspectives of megabanks seems to have somewhat changed, as I have been told by a staff member at one of the local financial bureaus that a megabank started participating in conventions of shinkin banks and credit unions since the establishment of the Act for the first time ever. It may be common knowledge, but 99.7% of companies in Japan are SMEs, and 42 million people work for SMEs. SMEs are rather agile, flexible and extremely precious. As I may have mentioned previously, in my hometown Kitakyushu City, which is a city dominated by SMEs, I have been told by businesspeople that their companies have actually managed to survive due to the establishment of the Act. Then again, I have also heard cries from them that what they want now is work, so we intend to execute appropriate policies in a timely manner by taking these matters into consideration as well. 例文帳に追加

それから、金融庁の経済対策にどのような内容を盛り込むのかというご質問だと思いますが、金融庁といたしましては引き続き為替・株式市場等の動向を注視するとともに、金融仲介機能が十分に発揮されているとの観点から、経済・金融情勢に応じて適切に対応してまいりたいと思っておりまして、実は今日も閣僚懇で中小企業に対する金融の話が、たしか経済財政担当大臣からも出ておりまして、ご存じのように、この中小企業金融円滑化法案、これは3党合意に基づいてつくった法律でございますが、以前、亀井大臣のときにつくらせていただきまして、これは2年間ですから、2回年末と年度末を含む法律でございまして、これは私、今、非常に色々ずっと注視しておりますが、これは日本において私は非常に画期的な法律だと思っておりまして、メガバンクの視点が変わったというか、ある財務局の人に聞いたら、信金信組の大会なんかにメガバンクが来たことは一度もなかったんだけど、あの法律ができてから来だしたという話も聞きますので、やっぱり当たり前ですけれども、日本の企業は99.7％は中小企業ですし、4,200万人の方は中小企業で働いておられるわけですから、どちらかというと中小企業は機動的、弾力的に非常に貴重な存在でもございますから、そういったところに、いつかお話ししたかと思いますけれども、私も北九州市でございますから、中小企業の大変本場のようなところでございますし、経営者からも、「本当に中小企業円金融滑化法案ができて、何とか自見さん、生き延びていると。」しかし、今欲しいのは仕事だというようなことも、もうほんとに悲鳴に近いような声を経営者から聞いておりますので、そんなこともこれ勘案しながら、適時適切な政策をしてやっていきたいと思っています。 - 金融庁

Article 5-2 (1) Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as "book-entry transfer national government bonds") or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as "book-entry transfer local government bonds"), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the "holding period"): 例文帳に追加

第五条の二　非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。 - 日本法令外国語訳データベースシステム

Article 67-17 (1) Where a foreign corporation has any income from the holding or transfer of book-entry transfer national government bonds in separate trading (meaning principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc. and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article), for which the foreign corporation has made entries or records under the book-entry transfer system prescribed in Article 5-2(5)(vi) (hereinafter referred to in this Article as "entries or records under the book-entry transfer system") in its account established with a specified book-entry transfer institution, etc. prescribed in Article 5-2(1) (hereinafter referred to in this Article as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary prescribed in Article 5-2(5)(iv) (hereinafter referred to in this Article as a "qualified foreign intermediary"), via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a "business office, etc.") or a specified overseas business office, etc. prescribed in Article 5-2(5)(v) of the said qualified foreign intermediary, corporation tax shall not be imposed with respect to such interest from the holding or transfer of the said book-entry transfer national government bonds in separate trading. 例文帳に追加

第六十七条の十七　外国法人が第五条の二第一項に規定する特定振替機関等（以下この条において「特定振替機関等」という。）又は第五条の二第五項第四号に規定する適格外国仲介業者（以下この条において「適格外国仲介業者」という。）から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の同項第五号に規定する特定国外営業所等（以下この条において「特定国外営業所等」という。）を通じて同項第六号に規定する振替記載等（以下この条において「振替記載等」という。）を受けている分離振替国債（社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の保有又は譲渡により生ずる所得を有する場合の当該分離振替国債の保有又は譲渡により生ずる所得については、法人税を課さない。 - 日本法令外国語訳データベースシステム

Our teacher dedicated his life to the study requiring great pains; as to "Koshi-den", at the end of the Bunka era (1804-1818), he began to write the draft, and by the early Bunsei era (1818-1830), about 12 volumes had been completed; however, by that time, he had also gradually gained an insight into the study and understood the teachings of the master of Suzunoya (Norinaga MOTOORI), then he realized that this world was the product of our great gods of Japan, so he decided to suspend "Koshi-den" temporarily, and first explore and read through all the past annotations of the histories of our country as well as those of India and Europe to use new knowledge to his advantage in writing "Koshi-den"; therefore, since the middle of the Bunsei era, he intensly studied foreign literature and culture mainly, and during a period of over 20 years, he completed almost all his works, which he left for us, including "Sekiken Taiko-den" (Japanese Early History); although he was never satisfied with his works, his students, of course, including myself, with a feeling of gratitude, thought that our master had succeeded in completing most his researches and studies, and were concerned about the delay in completing "Koshi-den" and because of our master's age, we repeatedly begged him to restart the writing, then thankfully at about the 10th year of the Tenpo era (1839), he restarted; however, he was requested to write on linguistic methods so he began to write "Goju Ongi" (Pronunciation and Meaning of 50 Kana) and suspended "Koshi-den" again; after a year, he was banished to Akita Province by order of the former bakufu (Japanese feudal government headed by a shogun), fortunately since Akita was his hometown and there were many relatives of his, besides the former load treated him very kindly, they relieved him off poor living, although under those conditions, he had no time to finish the remaining works; he was always concerned about those unfinished works, and after only a few years, he became sick and regrettably died. 例文帳に追加

生涯苦心致され候中にも、古史伝は最初文化の末頃より草稿取り掛かり、文政の始め頃に、成文一二巻程は、ざっと稿本成り候ところ、段々見識博くあいなり、殊に故鈴屋大人の御遺教をも相伺れ候て、いよいよ以って、世界悉く我が皇大神達の御鎔造（ツクリカタメ）なされたる事を感得致され候に付、古史伝は先ず差し置き、赤縣州を始め、印度及び西洋の古伝をも悉く皆探索網羅して、其の上にて、充分に古史の註解をと存し込まれ候て、文政の半ば頃より、専ら外国の学に困苦致され、凡そ廿余年も歳月を過ごされ候て、赤縣太古傳を初め、即ち今此れある丈の著述は出来候へ共、中々もって先人の心底に叶ひ候事には此れ無く候へ共、大抵は見当も付き候に依っては、私を始め門人の中の所存にも、段々時節後れ、先人も老年に成られ候に付き、先ず先ず外国の所は大抵にして差し置かれ、古史伝の清撰をしきりて、相願い催促致し候て、天保10年頃より、漸々と其の方にも趣かれ候所、言語規則の書之無きに付き、余儀なく五十音義の撰にかかり、凡そ一ヵ年ほど打ち過ぎられ候所、旧幕府の命に依って秋田へ放逐、尤も同所は本国の事、親族共も少なからず、第一旧君侯より厚く恩遇も之有りて会計の辛苦は薄らぎ候へ共、著述致す可き遑なく、此処両三年心配致され候内に病を発し入幽致され候次第にて残念至極にて御座候。 - Wikipedia日英京都関連文書対訳コーパス

I made a comment at the informal ministerial gathering today, which was obviously not a comment from the head of the administration, but I am Vice-Chief of the People's New Party (PNP), and the current government is, as you know, a coalition of the Democratic Party of Japan (DPJ) and the PNP. Accordingly, Prime Minister Kan, right after he assumed office, met with (PNP) Chief Shizuka Kamei to discuss how the two parties would cooperate in policymaking, at which meeting I was also present as the PNP Secretary-General at that time. Under the three-party coalition that preceded the current one, there was a committee called the Ministerial Committee on Basic Policies, which was set up as a forum for the parties to coordinate or match their policies, but then the Social Democratic Party left the coalition. That is why how the remaining parties should cooperate in policymaking afterwards was a subject of discussion at the party leader meeting right after Prime Minister Kan became the new Prime Minister, during which both leaders agreed to go about it properly. Then as it turned out, as you know, we had a House of Councilors election and the same subject also just came up again during the recent meeting of the two party leaders, who supposedly agreed to "do it (policy cooperation)." That is why I decided to make an elaborate comment on this subject to Prime Minister Kan at today's informal ministerial gathering, to which Prime Minister Kan responded by telling Mr. Gemba, who is a state minister and is also DPJ's Policy Research Committee Chair, to work on policy cooperation with the PNP in the proper way - therefore, Policy Research Committee Chair Gemba and I proceeded to discuss how it should be done, a task that I presume will basically be handled mainly by policy research committee chairs. 例文帳に追加

今日、閣僚懇で、私はこれは行政の長としての発言ではございませんけれども、国民新党の副代表でもございますし、両党、民主党と国民新党のご存じのように連立内閣でございますから、両党間の政策協議をどうするのかということは、実は菅総理がなられた後、すぐ亀井静香（国民新党）代表と話をされまして、当時私は幹事長でございましたから、同席をいたしまして、前の3党連立内閣のときは、基本政策閣僚委員会というのがございまして、ここで政策を整合性を図る、あるいはすり合わせをするということでございましたが、社民党さんが連立を離脱されましたので、その後の政策協力をどうするかということが当時菅総理が実現した後のすぐの党首会談でのテーマで、しっかりやりましょうという話でございましたが、ご存じのように参議院選挙になりましたので、またこの前も両党首会談でそのことが議題になって、「（政策協力を）やろう」ということでございましたから、今日閣僚懇で菅総理に相当申し上げまして、ちょうど玄葉さんが民主党の国務大臣兼政調会長でございますから、菅総理からもきちっと国民新党のほうとの政策協議をするようにということでございまして、玄葉政調会長と私ともどういうふうにするのかと、基本的に政調会長中心だというふうに思いますけれども、そのことを打ち合わせをさせていただいたわけでございます。 - 金融庁

I take it that you are asking about the proposed amendment to the Insurance Business Act that has been passed to the current session for continued deliberation. I assume that you are questioning the appropriateness of a mutual aid business of a public interest corporation or the arrangement in which a mutual aid business of a given public interest corporation is to be supervised by the former competent authorities, with an implication that the FSA should be responsible for supervision. Well, the fact is that the respective authorities, having the experience of supervising public interest corporations for a long time, are well-versed with specifics of their operation. On the subject of this Act, I believe that I named several examples the other day, such as the Japan Medical Association, which has always been supervised by the Ministry of Health, Labour and Welfare since the Meiji era, including the years of supervision by its predecessor, the Health and Medical Bureau of the Ministry of Internal Affairs. While circumstances vary from authority to authority, they know very extensively about internal affairs of those corporations and have exercised thorough supervision and, in that sense, have a set of knowledge of their operation and other information accumulated in the course of the work of supervision in the past, which accordingly makes them presumably capable of delivering more fine-tuned supervision than the FSA would be. Since the most important thing is policyholder protection, we believe that, from such a perspective, having the former authorities supervise them is an appropriate way to go. It is also in comprehensive consideration of overall circumstances, including the fact that this exemption of the Act is a provisional step, that we find it appropriate to have the former authorities continue to supervise those corporations. 例文帳に追加

継続審議となっている保険業法の改正案のことだと思いますけれども、公益法人の共済事業あるいは旧主務官庁が監督することになっていますが、それはいかがなものかと、金融庁として監督すべきではないかという質問かと思いますけれども、公益法人というのは、それぞれの官庁が長い間、公益法人の監督をしてきたわけでございますから、その業務に関しては、各監督官庁が事情をよく知っており、この法律については、幾つかこの前も申し上げたと思いますが、例えば、日本医師会は確か明治以来、厚生省、当時の内務省衛生局が、ずっと監督官庁でございまして、各省色々ありますけれども、内部のことを非常によく知っており、各主務官庁がきめ細かい監督を行っていますから、そういった意味で、その業務に関する知見やこれまでの監督について蓄積している情報がございますので、金融庁に比べてより細かな監督を行うことができると考えられまして、契約者保護ということが一番大事ではございますが、そういった観点から（旧主務官庁が監督することが）適当というふうに考えております。そして、この法律の特例は当分の間という措置でございますので、そういったことを総合的に勘案して、引き続き旧主務官庁が監督することが適切だと考えております。 - 金融庁

Article 32 With regard to the application of the provisions of Article 53 paragraph (3), Article 55 paragraph (2), Article 60 paragraph (2), Article 62 paragraph (4), Article 69 paragraph (1), Article 166 paragraph (7) and paragraph (8), Article 167 paragraph (3), Article 168 and Article 171 of the Telecommunications Business Act (including the penal provisions pertaining to Article 53 paragraph (3) of the same act) where the provisions of Article 31 are applied, the term "the cases where the preceding paragraph shall apply mutatis mutandis pursuant to Article 104 paragraph (4)" in Article 53 paragraph (3) of the same act shall be deemed to be replaced with "the cases where the preceding paragraph shall apply mutatis mutandis pursuant to Article 104 paragraph (4) and the cases where the preceding paragraph shall apply with the replacement pursuant to the provision of Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001); hereinafter referred to as "the Mutual Recognition Implementation Act")" ; the term "the cases where Article 58 shall apply mutatis mutandis pursuant to Article 104 paragraph (7)" in Article 53 paragraph (3) of the same act shall be deemed to be replaced with "the cases where Article 58 shall apply mutatis mutandis pursuant to Article 104 paragraph (7) and the cases where Article 58 shall apply pursuant to the provision of Article 31 paragraph (2) of the Mutual Recognition Implementation Act" ; the term "the cases where Article 53 paragraph (2) shall apply mutatis mutandis pursuant to Article 104 paragraph (4)" in Article 69 paragraph (1) of the same act shall be deemed to be replaced with "the cases where Article 53 paragraph (2) shall apply mutatis mutandis pursuant to Article 104 paragraph (4) and the cases where Article 53 paragraph (2) shall apply with the replacement pursuant to the provision of Article 31 paragraph (1) of the Mutual Recognition Implementation Act" ; and the term "the cases where Article 58 shall apply mutatis mutandis pursuant to Article 104 paragraph (7)" in Article 69 paragraph (1) of the same act shall be deemed to be replaced with "the cases where Article 58 shall apply mutatis mutandis pursuant to Article 104 paragraph (7) and the cases where Article 58 shall apply pursuant to the provision of Article 31 paragraph (2) of the Mutual Recognition Implementation Act." Other necessary technical replacement shall be stipulated by a Cabinet Order. 例文帳に追加

第三十二条　前条の規定の適用がある場合における電気通信事業法第五十三条第三項、第五十五条第二項、第六十条第二項、第六十二条第四項、第六十九条第一項、第百六十六条第七項及び第八項、第百六十七条第三項、第百六十八条並びに第百七十一条の規定（同法第五十三条第三項の規定に係る罰則を含む。）の適用については、同法第五十三条第三項中「第百四条第四項において準用する場合」とあるのは「第百四条第四項において準用する場合及び特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号。以下「相互承認実施法」という。）第三十一条第一項の規定により読み替えて適用される場合」と、「第百四条第七項において準用する場合」とあるのは「第百四条第七項において準用する場合及び相互承認実施法第三十一条第二項の規定により適用される場合」と、同法第六十九条第一項中「第百四条第四項において準用する場合」とあるのは「第百四条第四項において準用する場合及び相互承認実施法第三十一条第一項の規定により読み替えて適用される場合」と、「第百四条第七項において準用する場合」とあるのは「第百四条第七項において準用する場合及び相互承認実施法第三十一条第二項の規定により適用される場合」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

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

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

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(2) When the National Public Safety Commission or the Commandant of the Japan Coast Guard finds it particularly necessary for maintaining public safety or for maintaining maritime safety, said Commission or Commandant may, pursuant to the provision of the Cabinet Order, state their opinion to the Minister of METI for matters related to the enforcement of the provision of Article 11-2 (1), Article 12-2 (3) or (5) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 22-6 (2), Article 43-25 (2), Article 50-3 (2) and Article 51-23 (2)), Article 12-3 (1), Article 21-2 (2), Article 22-7 (1), Article 43-18 (2), Article 43-26 (1), Article 48 (2), Article 50-4 (1), Article 51-16 (4) or Article 51-24 (1); to the Minister of MEXT for matters related to the enforcement of the provision of Article 57 (2), Article 12-2 (3) or (5) as applied mutatis mutandis pursuant to Article 57-2 (2), or Article 57-3 (1); to the minister provided respectively in those items Article 23 (1) in accordance with the classifications for reactors listed in the items of Article 23 (1) for matters related to the enforcement of the provision of Article 35 (2), Article 12-2 (3) or (5) as applied mutatis mutandis pursuant to Article 43-2 (2), or Article 43-3 (1) and pertaining to reactor establishers, or to the Minister of MLIT for matters related to such provisions that pertain to operators of foreign nuclear vessels; or to the competent minister provided in Article 60 (1) for matters related to the enforcement of the provision of paragraph (2) of said Article. 例文帳に追加

２　国家公安委員会又は海上保安庁長官は、公共の安全の維持又は海上の安全の維持のため特に必要があると認めるときは、政令で定めるところにより、第十一条の二第一項、第十二条の二第三項若しくは第五項（これらの規定を第二十二条の六第二項、第四十三条の二十五第二項、第五十条の三第二項及び第五十一条の二十三第二項において準用する場合を含む。）、第十二条の三第一項、第二十一条の二第二項、第二十二条の七第一項、第四十三条の十八第二項、第四十三条の二十六第一項、第四十八条第二項、第五十条の四第一項、第五十一条の十六第四項若しくは第五十一条の二十四第一項の規定の運用に関し経済産業大臣に、第五十七条第二項、第五十七条の二第二項において準用する第十二条の二第三項若しくは第五項若しくは第五十七条の三第一項の規定の運用に関し文部科学大臣に、第三十五条第二項、第四十三条の二第二項において準用する第十二条の二第三項若しくは第五項若しくは第四十三条の三第一項の規定の運用に関し原子炉設置者に係るものにあつては第二十三条第一項各号に掲げる原子炉の区分に応じ当該各号に定める大臣に、外国原子力船運航者に係るものにあつては国土交通大臣に、又は第六十条第二項の規定の運用に関し同条第一項に規定する主務大臣に、それぞれ意見を述べることができる。 - 日本法令外国語訳データベースシステム

When deliberating the circulation of securities and, at the same time, taxation on those financial instruments, we are planning to reflect on the past development involving, as you know, a wide variety of tax revisions, including the now-abolished securities transaction tax, that were formulated in the light of trends in a higher dimension, such as the shifts from saving to investment and from indirect finance to direct finance, and will also examine in a comprehensive fashion any potential impacts of tax revisions, which we will work on to reach a final conclusion in time for the tax system request deadline at the end of August. The FSA also intends to consider the current economic situation and the historical development in Japan, where indirect finance has traditionally been more prevalent than in the U.S., where direct finance is very dominant, while also attaching importance to smooth financial functions and simple and fair taxation, with the intention of officially submitting our request to the (Government) Tax Commission by the end of August following our comprehensive deliberations. 例文帳に追加

金融と税制というのは極めて大事ですし、同時に証券、あれは流通せねばなりませんから、同時にそういった金融商品に対する課税、あるいは昔は有価証券取引税という税金がございましたけれども、できるだけ証券、大きく言えば貯蓄から投資へというのは、間接金融から直接金融へというような大きな流れがございますので、そんなことを含めながらいろいろ税制改正を過去やってきた経緯があるということはご存じだと思いますが、なかなか税制を扱っただけではその所期の目的は、確かに効果はあるんでしょうけれども、達し得ないような部分もございますから、そういったことを総合的に勘案しながら、これは8月の末までに各省の税制要求というのは、最終的には出すということでございますから、そこら辺を踏まえて勘案しながら、また今の景気の状態、それから日本の置かれた、アメリカは非常に直接金融が多いのでございますが、日本は昔から伝統的に間接金融が多いというふうな長い間の歴史的経緯がございますから、そういったことを踏まえながら、なおかつ金融は円滑に機能するということが非常に大事でございまして、なおかつ税というものでございますから簡素公平ということも大事でございますから、そういったことを総合的に勘案しながら8月の末までにきちっと金融庁としては正式に税制調査会の方に出させていただきたいというふうに考えております。 - 金融庁

I have jurisdiction over private financial institutions, so the FSA has put into force the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, so as to ensure that finance firmly supports recovery efforts. Unusually for a financial act, this act provides a framework under which Deposit Insurance Corporation takes over non-performing loans that are held by Shinkin banks and credit cooperatives after the passage of a certain period of time. Therefore, this act naturally calls on the managers of financial institutions to build up capital based on their own judgment. We enacted the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, with the support of all political parties and groups, and also drew up the Guidelines of Workout for Restructuring Debt Owed by Individual Debtors. In addition, prefectural industrial reconstruction organizations and Rehabilitation Support Organization for Companies Damaged by the Great East Japan Earthquake were established in order to resolve the double loan problem, which has become a major issue in the Diet. Many members of the latter organization's secretariat come from the FSA. In that sense, I believe that the FSA is making every possible effort toward restoration and recovery. The FSA will continue to do its utmost to support the recovery of the disaster-stricken areas through such activities as encouraging the active and effective use of various recovery support measures. At the same time, I would like to stress that financial institutions have provided very vigorous cooperation. 例文帳に追加

特に私の場合は民間の金融機関を所掌しているわけでございますから、金融庁といたしましても、復興に向けた（取組みを）金融がしっかり下支えするべく、震災特例を設けた金融機能強化法、これは私は金融立法としては異例なことだと思っておりますが、信用金庫、信用組合を含め、しばらく経っても不良債権が残っていれば、預金保険機構で請け負いましょうという枠組みの法律でございますから、そういった意味では、当然、自己資本もしっかり経営者の判断で積んでいただきたいということも言っておりますので、そういった意味では、私はまさに震災特例の金融機能強化法を国会の全会派のご協力をいただきまして作らせていただきましたし、また、「個人債務者の私的整理（に関する）ガイドライン」、それから産業復興機構、東日本大震災（事業者）再生支援機構、これは国会で大きく問題が起きた二重ローンの問題、これは実は事務局（職員）の多くは金融庁から行かせていただいておりまして、そういったことで金融庁としては全力を挙げて復旧復興に努めさせていただいているつもりでございますが、各種の復興支援策の積極的かつ効果的な活用を促すなど、引き続き、被災地の復興支援に全力で取り組んでまいりたいと思うと同時に、ぜひ強調したいのは、金融機関も今回非常によく協力していただけたと思っております。 - 金融庁

Furthermore, in the inspection and supervision of financial institutions, we take action in a stringent manner as necessary based on the confirmed facts pursuant to laws and regulations if violations of laws and regulations or problems in user protection are found as a result of on-site inspections, day-to-day supervision and other such activities. Likewise, we have endeavored to inspect and supervise the Incubator Bank of Japan in a stringent manner. The FSA had to properly conduct the first inspection and, in particular, the second inspection, according to law as an executive branch of government. Unless there is an obvious violation of law, an executive branch of government cannot take any arbitrary action. The third inspection, however, clearly revealed a violation of law as you know—what I am trying to tell you is that our action must be based on laws and facts. That is how an executive branch of government works. In that sense, although I can see at the emotional level why we are being criticized for not taking action earlier from the start, I believe as the head of an executive branch of government that regulation and supervision involves giving guidance based on objective facts in accordance with law, and should have as little room as possible for demands based on likelihood and arbitrariness. I believe this is an important quality for a person in charge of regulation and supervision based on laws and facts. Nevertheless, given that the Bank consequently failed, the FSA shall learn a lesson from this and continue to endeavor to stabilize the financial system. 例文帳に追加

また、金融機関の検査・監督に当たっては、立ち入り検査や日常の監督等により、法令違反や利用者保護上の問題が判明した場合に確認された事実と法令に基づいて、必要に応じて厳正な対処を行っておりまして、日本振興銀行についても同様な厳正な検査・監督の実施に努めてきたわけでございますが、当庁としては1回目、特に2回目の検査、これは非常に行政でございますから、やっぱり法律に基づいてきちっと適正にやっていかなければならないと。明確な法律違反のことがない限り、行政というのは恣意的なことはできないわけですよ。しかし、３回目の時はもうご存じのように、明確な法律違反のことがございますから、法律に基づいて、それからやっぱり法律と事実に基づいてやっていかなければいけないというのは、行政というのはそういうものですから、そういった意味で、何で最初から早くやらなかったのかというおしかりをいただくというのも、気持ちとしてはよく分かりますけれども、私は行政というものは、きちっと法に基づいて、客観的な事実に基づいて、きちっと指導をしていくもので、見込みだとか、恣意的な要請というのはできるだけあってはならないというふうに、私は行政（機関）の長としては思っております。それが法によって、法と事実によってきちっと行政をあずかる者の一つの大事な点だと、こう思っておりますが、そういった意味で、しかし結果としては破綻をしたわけでございますから、当庁としては、今回の教訓を生かして、引き続き金融システムの安定化に努めていきたいというふうに思っております。 - 金融庁

(12) Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a "foreign indirect account management institution") and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a "foreign further indirect account management institution"); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as "identification documents") to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice. 例文帳に追加

１２　平成十一年四月一日以後最初に特定振替機関等（社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関（当該みなされる者を含む。）の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関（第五条の二第五項第二号に規定する特定口座管理機関をいう。）及び特定間接口座管理機関（第五条の二第五項第三号に規定する特定間接口座管理機関をいう。）をいう。以下この条において同じ。）又は外国仲介業者（第五条の二第五項第八号に規定する外国間接口座管理機関（以下この条において「外国間接口座管理機関」という。）及び同項第七号に規定する外国再間接口座管理機関（以下この条において「外国再間接口座管理機関」という。）をいう。以下この条において同じ。）に開設され、又は開設されている口座において当該特定振替機関等の営業所等（第五条の二第一項に規定する営業所等をいう。以下この条において同じ。）又は当該外国仲介業者の国外営業所等（外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。）を通じて特定振替国債等（特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の振替記載等を受ける者（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等（当該口座においてされるものに限る。以下この条において同じ。）を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者（当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関）及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出（当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。）をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類（以下この項から第十八項までにおいて「確認書類」という。）を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認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 31 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 86 paragraph (1) of the Telecommunications Business Act as a person to approve conformity with the technical standards specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 52 paragraph (1) of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity approval (technical standards conformity approval prescribed in Article 53 paragraph (1) of the same act; the same shall apply hereinafter in this paragraph) in respect of the terminal equipment (terminal equipment prescribed in Article 53 paragraph (1) of the same act, provided that such terminal equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 53 paragraph (2), Article 54, Article 55 paragraph (1), Article 62 paragraph (1), Article 166 paragraph (2) and Article 167 paragraph (1), paragraph (2) and paragraph (5) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity approval as a technical standards conformity approval issued by a registered approval body (registered approval body prescribed in Article 53 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity approval from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity approval from a registered approval body. In this case, the term "registered approval body" and the term "shall affix" in Article 53 paragraph (2) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 31 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

第三十一条　登録外国適合性評価機関（電気通信事業法第五十二条第一項の総務省令で定める技術基準に適合している旨の認定を行う者として同法第八十六条第一項の総務省令で定める事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。）が端末機器（同法第五十三条第一項に規定する端末機器をいい、当該登録を受けている区分に係るものに限る。次項において同じ。）について技術基準適合認定（同条第一項に規定する技術基準適合認定をいう。以下この項において同じ。）を行った場合には、当該技術基準適合認定を登録認定機関（同条第一項に規定する登録認定機関をいう。以下この条において同じ。）がした技術基準適合認定と、当該登録外国適合性評価機関による技術基準適合認定を受けた者を登録認定機関による技術基準適合認定を受けた者とそれぞれみなして、同法第五十三条第二項、第五十四条、第五十五条第一項、第六十二条第一項、第百六十六条第二項並びに第百六十七条第一項、第二項及び第五項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第五十三条第二項中「登録認定機関」とあるのは「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十一条第一項前段に規定する登録外国適合性評価機関」と、「付さなければならない」とあるのは「付すことができる」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 34 With regard to the application of the provisions of Article 4 (limited to the part concerning item (ii) and item (iii)), Article 13 paragraph (2), Article 15, Article 27-2, Article 27-18 paragraph (1), Article 38-7 paragraph (2) and paragraph (3), Article 38-20 paragraph (2), Article 38-21 paragraph (3), Article 38-22 paragraph (2), Article 38-23 paragraph (2), Article 38-28 paragraph (2), Article 38-30 paragraph (4), Chapter VII, Article 99-2 and Article 103-2 paragraph (11) and paragraph (17) through paragraph (25) of the Radio Act (including the penal provisions pertaining to these provisions) where the provision of Article 33 are applied, the term "the cases where Article 38-7 paragraph (1) shall apply mutatis mutandis pursuant to Article 38-31 paragraph (4)" in Article 4 item (ii) of the same act shall be deemed to be replaced with "the cases where Article 38-7 paragraph (1) shall apply mutatis mutandis pursuant to Article 38-31 paragraph (4) and the cases where Article 38-7 paragraph (1) shall apply with the replacement pursuant to the provision of Article 33 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001; hereinafter referred to as "the Mutual Recognition Implementation Act")" ; the term "the cases where Article 38-26 shall apply mutatis mutandis pursuant to Article 38-31 paragraph (6)" in Article 4 item (ii) of the same act shall be deemed to be replaced with "the cases where Article 38-26 shall apply mutatis mutandis pursuant to Article 38-31 paragraph (6) and the cases where Article 38-26 shall apply pursuant to the provision of Article 33 paragraph (2) of the Mutual Recognition Implementation Act; the term "the cases where paragraph (1) of this Article shall apply mutatis mutandis pursuant to Article 38-31 paragraph (4)" in Article 38-7 paragraph (2) and paragraph (3) of the same act shall be deemed to be replaced with "the cases where paragraph (1) of this Article shall apply mutatis mutandis pursuant to Article 38-31 paragraph (4) and the cases where paragraph (1) of this Article shall apply with the replacement pursuant to the provision of Article 33 paragraph (1) of the Mutual Recognition Implementation Act" ; the term "the cases where Article 38-26 shall apply mutatis mutandis pursuant to Article 38-31 paragraph (6)" in Article 38-7 paragraph (2) and paragraph (3) of the same act shall be deemed to be replaced with "the cases where Article 38-26 shall apply mutatis mutandis pursuant to Article 38-31 paragraph (6) and the cases where Article 38-26 shall apply pursuant to the provision of Article 33 paragraph (2) of the Mutual Recognition Implementation Act" ; and the term "Article 38-26 (except the cases applied to foreign dealers)" in Article 103-2 paragraph (11) of the same act shall be deemed to be replaced with "Article 38-26 (except the cases applied to foreign dealers) and Article 38-26 applied pursuant to the provision of Article 33 paragraph (2) of the Mutual Recognition Implementation Act (except the cases applied to foreign dealers)." Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

第三十四条　前条の規定の適用がある場合における電波法第四条（第二号及び第三号に係る部分に限る。）、第十三条第二項、第十五条、第二十七条の二、第二十七条の十八第一項、第三十八条の七第二項及び第三項、第三十八条の二十第二項、第三十八条の二十一第三項、第三十八条の二十二第二項、第三十八条の二十三第二項、第三十八条の二十八第二項、第三十八条の三十第四項、第七章、第九十九条の二並びに第百三条の二第十一項及び第十七項から第二十五項までの規定（これらの規定に係る罰則を含む。）の適用については、同法第四条第二号中「第三十八条の三十一第四項において準用する場合」とあるのは「第三十八条の三十一第四項において準用する場合及び特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号。以下「相互承認実施法」という。）第三十三条第一項の規定により読み替えて適用される場合」と、「第三十八条の三十一第六項において準用する場合」とあるのは「第三十八条の三十一第六項において準用する場合及び相互承認実施法第三十三条第二項の規定により適用される場合」と、同法第三十八条の七第二項及び第三項中「第三十八条の三十一第四項において準用する場合」とあるのは「第三十八条の三十一第四項において準用する場合及び相互承認実施法第三十三条第一項の規定により読み替えて適用される場合」と、「第三十八条の三十一第六項において準用する場合」とあるのは「第三十八条の三十一第六項において準用する場合及び相互承認実施法第三十三条第二項の規定により適用される場合」と、同法第百三条の二第十一項中「第三十八条の二十六（外国取扱業者に適用される場合を除く。）」とあるのは「第三十八条の二十六（外国取扱業者に適用される場合を除く。）、相互承認実施法第三十三条第二項の規定により適用される第三十八条の二十六（外国取扱業者に適用される場合を除く。）」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 333 (1) In the case where an incorporator of an Insurance Company, etc., director at the time of its incorporation, executive officer at the time of its incorporation, company auditor at the time of its incorporation, director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, accounting auditor or a member who shall carry out its duties, liquidator, commissioned company prescribed in Article 144, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-30, paragraph (2)), insurance administrator, insurance inspector, liquidator representative set forth in Article 525, paragraph (1) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), supervising committee member set forth in Article 527, paragraph (1) of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), examination committee member set forth in Article 533 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), acting director, executive officer, company auditor or liquidator who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, any person who shall carry out the duties of a temporary director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer prescribed in Article 322, paragraph (1), item (vi) or Article 960, paragraph (1), item (v) of the Companies Act, any person who shall carry out the duties of a temporary liquidator or Representative Liquidator prescribed in Article 322, paragraph (2), item (iii) or Article 960, paragraph (2), item (iii) of the same Act, any person who shall carry out the duties of a temporary accounting auditor prescribed in Article 328, paragraph (1), item (iii) or Article 967, paragraph (1), item (iii) of the same Act, inspector, administrator of shareholder registry, administrator of bond registry, bond administrator, bond administrator who is succeeding the affairs, representative bondholder, resolution executor or manager, a Representative Person in Japan of a foreign Insurance Company, etc, liquidator, commissioned company prescribed in Article 144, paragraph (1), as applied mutatis mutandis pursuant to Article 211, insurance administrator, insurance inspector or manager, any person who represents a license Specified Juridical Person and subscription member in Japan, any person who has concluded a contract set forth in Article 190, paragraph (3) with a Foreign Insurance Company, etc., any person who has concluded a contract set forth in Article 223, paragraph (3) with a license Specified Juridical Person or any person who has concluded a contract set forth in Article 272-5, paragraph (3) with a small sum short-term insurer, officer of Policyholders protection corporation, Large Holder of Insurance Voting Rights (when the Large Holder of Insurance Voting Rights is a juridical person (including organizations that are not juridical persons listed in Article 2-2, paragraph (1), item (i); hereinafter the same shall apply in this paragraph except for items (lxv) and (lxxi)), its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former large holders of insurance voting rights in the case where large holders of insurance voting rights are no longer large holders of insurance voting rights), insurance major shareholder or Short Term Insurance Major Shareholder (when the insurance major shareholder or Short Term Insurance Major Shareholder is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former insurance major shareholders or Major Shareholder of Small Amount and Short Term Insurance Provider in the case where Major Shareholders of Insurance Company or Short Term Insurance Major Shareholders are no longer Major Shareholders of Insurance Company or Major Shareholder of Small Amount and Short Term Insurance Provider), Specified Major Shareholder or specified Major Shareholders of Insurance Company (when the Specified Major Shareholder or specified Major Shareholders of Insurance Company is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former Specified Major Shareholders or specified Major Shareholders of Insurance Company in the case where Specified Major Shareholders or specified Major Shareholders of Insurance Company are no longer holders of the voting rights of an Insurance Company, etc. which amount to not less than the Major Shareholder Threshold), the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager or liquidator of an Insurance Holding Company or Small Amount and Short Term Insurance Holding Company (including former insurance holding companies or Small Amount and Short Term Insurance Holding Companies in the case where insurance holding companies or Small Amount and Short Term Insurance Holding Companies are no longer insurance holding companies or Small Amount and Short Term Insurance Holding Companies), or the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager, member who executes the business or liquidator of a Specified Holding Company or specified Small Amount and Short Term Insurance Holding Company (including former specified holding companies or specified Small Amount and Short Term Insurance Holding Companies in the case where specified holding companies or specified Small Amount and Short Term Insurance Holding Companies are no longer holding companies of which an Insurance Company, etc. is a Subsidiary Company) falls under any of the following items, he/she shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when a punishment shall be given for the act: 例文帳に追加

第三百三十三条　保険会社等の発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、会計監査人若しくはその職務を行う社員、清算人、第百四十四条第一項（第二百七十二条の三十第二項において準用する場合を含む。）に規定する受託会社、保険管理人、保険調査人、会社法第五百二十五条第一項（第百八十四条において準用する場合を含む。）の清算人代理、同法第五百二十七条第一項（第百八十四条において準用する場合を含む。）の監督委員、同法第五百三十三条（第百八十四条において準用する場合を含む。）の調査委員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、執行役、監査役若しくは清算人の職務を代行する者、第三百二十二条第一項第六号若しくは会社法第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、第三百二十二条第二項第三号若しくは同法第九百六十条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第三百二十八条第一項第三号若しくは同法第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者若しくは支配人、外国保険会社等の日本における代表者、清算人、第二百十一条において準用する第百四十四条第一項に規定する受託会社、保険管理人、保険調査人若しくは支配人、免許特定法人及び引受社員を日本において代表する者、外国保険会社等と第百九十条第三項の契約を締結した者、免許特定法人と第二百二十三条第三項の契約を締結した者若しくは少額短期保険業者と第二百七十二条の五第三項の契約を締結した者、機構の役員、保険議決権大量保有者（保険議決権大量保有者が保険議決権大量保有者でなくなった場合における当該保険議決権大量保有者であった者を含み、保険議決権大量保有者が法人（第二条の二第一項第一号に掲げる法人でない団体を含む。第六十五号及び第七十一号を除き、以下この項において同じ。）であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、保険主要株主若しくは少額短期保険主要株主（保険主要株主又は少額短期保険主要株主が保険主要株主又は少額短期保険主要株主でなくなった場合における当該保険主要株主又は少額短期保険主要株主であった者を含み、保険主要株主又は少額短期保険主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、特定主要株主若しくは特定少額短期主要株主（特定主要株主又は特定少額短期主要株主が保険会社等の主要株主基準値以上の数の議決権の保有者でなくなった場合における当該特定主要株主又は特定少額短期主要株主であった者を含み、特定主要株主又は特定少額短期主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人）、保険持株会社若しくは少額短期保険持株会社（保険持株会社又は少額短期保険持株会社が保険持株会社又は少額短期保険持株会社でなくなった場合における当該保険持株会社又は少額短期保険持株会社であった会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人又は特定持株会社若しくは特定少額短期持株会社（特定持株会社又は特定少額短期持株会社が保険会社等を子会社とする持株会社でなくなった場合における当該特定持株会社又は特定少額短期持株会社であった会社を含む。）の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人、業務を執行する社員若しくは清算人は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、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 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

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

Article 33 (1) When a registered foreign conformity assessment body (limited to those who have been registered in each of the same classifications of business listed in Article 38-2 paragraph (1) of the Radio Act as a person to certify that radio equipment conforms to the technical standards prescribed in Chapter III of the same act; hereinafter the same shall apply in this Article) issues a technical standards conformity certification (technical standards conformity certification prescribed in Article 38-2 paragraph (1) of the same act; hereinafter the same shall apply in this paragraph) in respect of the specified radio equipment (specified radio equipment prescribed in the same paragraph, provided that such radio equipment pertains to the classification in which the registered conformity assessment body has been registered; the same shall apply in paragraph (2)), the provisions of Article 38-7 paragraph (1), Article 38-20 paragraph (1), Article 38-21 paragraph (1) and paragraph (2), Article 38-22 paragraph (1), Article 38-23 paragraph (1) and Article 38-30 paragraph (1) (including the penal provisions pertaining to these provisions) shall be applied by regarding the technical standards conformity certification as a technical standards conformity certification issued by a registered certification body (registered certification body prescribed in Article 38-5 paragraph (1) of the same act; hereinafter the same shall apply in this Article) and the person who has obtained the technical standards conformity certification from the registered foreign conformity assessment body as a person who has obtained a technical standards conformity certification from a registered certification body. In this case, the term "registered certification body" and the term "shall affix" in Article 38-7 paragraph (1) of the same act shall be deemed to be replaced with "registered foreign conformity assessment body prescribed in the first sentence in Article 33 paragraph (1) of the Act for Implementation of the Mutual Recognition between Japan and Foreign States in Relation to Results of Conformity Assessment Procedures of Specified Equipment (Act No. 111, 2001)" and "may affix," respectively. Other necessary technical replacement shall be prescribed by a Cabinet Order. 例文帳に追加

第三十三条　登録外国適合性評価機関（電波法第三章に定める技術基準に適合している旨の証明を行う者として同法第三十八条の二第一項に掲げる事業の区分と同一の区分ごとに登録を受けている者に限る。以下この条において同じ。）が特定無線設備（同項に規定する特定無線設備をいい、当該登録を受けている区分に係るものに限る。次項において同じ。）について技術基準適合証明（同法第三十八条の二第一項に規定する技術基準適合証明をいう。以下この項において同じ。）を行った場合には、当該技術基準適合証明を登録証明機関（同法第三十八条の五第一項に規定する登録証明機関をいう。以下この条において同じ。）がした技術基準適合証明と、当該登録外国適合性評価機関による技術基準適合証明を受けた者を登録証明機関による技術基準適合証明を受けた者とそれぞれみなして、同法第三十八条の七第一項、第三十八条の二十第一項、第三十八条の二十一第一項及び第二項、第三十八条の二十二第一項、第三十八条の二十三第一項並びに第三十八条の三十第一項の規定（これらの規定に係る罰則を含む。）を適用する。この場合において、同法第三十八条の七第一項中「登録証明機関」とあるのは「特定機器に係る適合性評価手続の結果の外国との相互承認の実施に関する法律（平成十三年法律第百十一号）第三十三条第一項前段に規定する登録外国適合性評価機関」と、「付さなければならない」とあるのは「付すことができる」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(a) The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) 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 of book-entry transfer national government bonds") to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. 例文帳に追加

イ　当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該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特定振替機関等（当該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国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。 - 日本法令外国語訳データベースシステム

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

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

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