「特別報酬」を含む例文一覧(30)
- 払い出し可能な特別報酬を高報酬で維持しつつも、特別報酬払い出しのチャンスをプレーヤにアピールし、特別報酬に対するプレーヤの期待度を効果的に高めるゲーム装置を提供すること。
To provide a game machine appealing special bonus delivery chance to a player while maintaining a high special bonus to be delivered, and efficiently enhancing the player's expectation of the special bonus. - 特許庁 - 獲得報酬表示制御手段９０は、特別報酬を段階的に獲得するために段階的にゲームが行なわれるサブゲームにおいて、表示された特別報酬原資のうちプレーヤが獲得可能な獲得特別報酬を表示部に表示するための処理を行ない、各段階のゲームのゲーム結果に基づき、前記獲得特別報酬の表示を段階的に変動させるための処理を行なう。
The gainable bonus indication control means 90 indicates a special bonus gainable by a player from a displayed special bonus fund, in a sub-game in which stepwise games are performed for gaining stepwise special bonuses, and the indication of the gainable special bonus is changed stepwise from the stepwise game results. - 特許庁 - 二 相互会社の成立により発起人が受ける報酬その他の特別の利益及びその発起人の氏名又は名称
(ii) Compensation or any other special benefit which the incorporators are to obtain by establishing the Mutual Company, and the names of such incorporators; and - 日本法令外国語訳データベースシステム - 三 特定目的会社の成立により発起人が受ける報酬その他の特別の利益及びその発起人の氏名又は名称
(iii) compensation or other special benefits which the incorporators are to obtain through the formation of the Specific Purpose Company, and the names of such incorporators; and - 日本法令外国語訳データベースシステム - 三 株式会社の成立により発起人が受ける報酬その他の特別の利益及びその発起人の氏名又は名称
(iii) Compensation or other special benefit which the incorporator(s) is to obtain by the formation of the Stock Company, and the name(s) of such incorporator(s); and - 日本法令外国語訳データベースシステム - (4) 鑑定人報告が提出された場合は，鑑定人は，特別規則に基づく現金経費の補償及び報酬を受ける権原を有する。
(4) If an expert witness report has been submitted, the expert witness is entitled to a reimbursement of expenses and remuneration pursuant to special regulations. - 特許庁 - 十七 投資法人の成立により設立企画人が受ける報酬その他の特別の利益の有無並びに特別の利益があるときはその設立企画人の氏名又は名称及び金額
(xvii) Whether or not the organizer(s) shall receive remuneration or any other special benefit upon the establishment of the Investment Corporation, and when there are special benefits, the name(s) of the organizer(s) and the amount of such benefits; and - 日本法令外国語訳データベースシステム - ５ 裁判所は、第三項後段の規定により特別検査人を選任した場合には、清算銀行が当該特別検査人に対して支払う報酬の額を定めることができる。
(5) In the case where the court has appointed a special inspector under the second sentence of paragraph (3), it may fix the amount of the remuneration that the Liquidating Bank shall pay to the special inspector. - 日本法令外国語訳データベースシステム - 産業財産仲裁審判所の審判員は出席する各開廷毎に1.5UTM(チリ特別月間金銭単位)の報酬を受け，それに審理する事件毎に0.1UTMが加算されるものとする。ただし，報酬額は1開廷当たり2.5UTMを超えることはないものとする。
Every Minister of the Court shall receive a fee equivalent to one and a half Unidades Tributarias Mensuales (Special Monthly Chilean Monetary Unit, “U.T.M.”) per session attended, amount that shall be increased in one tenth of a U.T.M. for each appeal he may try and shall not exceed two and a half U.T.M. per session. - 特許庁 - 各特別徴収義務者から供給された給与報酬データのエラー処理を行うとともに、給与報酬データを市町村により指定された形式のデータに一括変換して移動自在な磁気記憶媒体に格納可能な給与報告データ作成システム。
To provide a pay report data creating system capable of performing the error processing of pay data supplied from each taxpayer of special tax collection, and storing the pay data in a movable magnetic storage medium by collectively converting the pay data into the data of a format specified by local authority. - 特許庁 - 職務発明が完成された場合で，当該発明が使用者にとって特別に有益なものである場合は，従業者は合理的な追加報酬を要求することができる。
In case that a service invention is accomplished, the employee shall have the right to request an additional reasonable recompense if the invention is particularly profitable to the employer. - 特許庁 - ゲームの進行を容易にさせることによってジャックポットなどの特別報酬を早期獲得に対する期待度を向上させることができるゲーム装置を提供すること。
To provide a game apparatus increasing the expectation of early acquiring an special reward such as jackpot by facilitating game progress. - 特許庁 - 発明者が，特許を付与されなかった代わりに，同人が得る給与又は受領する金銭給付又は受領する特別の報酬によって補償を受けているとはみなすことができない場合は，(1)，(2)又は(3)に基づいてその特許を受ける権原を有する者は，発明者に対し，発明の金銭的重要性及び発明が行われた事情に関連する公平な報酬を与える義務を負う。
In the event that the inventor cannot be deemed to have been compensated in the salary he earns or the pecuniary allowance he receives or in any extra remuneration he receives for not having been granted a patent, the party who is entitled to the patent on the basis of paragraphs (1), (2) or (3) will be obliged to grant him equitable remuneration related to the pecuniary importance of the invention and the circumstances under which it was made. - 特許庁 - 第1段落に規定する追加的報酬の額は，関係発明の商業上若しくは産業上の重要性に従い当事者の合意によって，又は合意が得られない場合は法第17条の規定する特別の審判所の決定によって定められるものとする。
Said compensation shall be established as a function of the commercial and industrial importance of the creation, and shall be established by common consent of the parties or by the special Court referred to in Sec. 17 of the Law in the event of disagreement. - 特許庁 - 東日本大震災に対処するための特別の財政援助及び助成に関する法律における健康保険の標準報酬月額の改定、健康保険料等の免除の運用上の取扱いについて通知を発出（平成23年5月9日）
A notice was issued regarding the operational handling of the revision of average monthly insurance benefits and the exemption of health insurance premiums, based on the Law related to the special financial assistance and grants to deal with the Great East Japan Earthquake. (May 9, 2011) - 厚生労働省 - 東日本大震災に対処するための特別の財政援助及び助成に関する法律に基づく、標準報酬の改定、保険料等の免除、６５歳裁定の特例及び死亡に係る給付の支給の特例措置について通知を発出（平成23年5月2日、6日、9日）
A Notice was issued on the revision of standard remuneration, the exemption of premium payments, the special case on the age 65 ruling, and special measures taken on the provision of pension benefits in case of death, based on the Law related to the special financial assistance and grants to deal with the Great East Japan Earthquake. (May 2, 6 and 9, 2011) - 厚生労働省 - 二 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十二条第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
(ii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the said nonresident: in Article 172(1) of the said Act, the phrase "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations)" shall be deemed to be replaced with "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," and the phrase "Part IV, Chapter V" shall be deemed to be replaced with "Part IV, Chapter V or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation"; in Article 214(1), the phrase "Article 212(1) (Withholding Liability)" shall be deemed to be replaced with "Article 212(1) (Withholding Liability) and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)." - 日本法令外国語訳データベースシステム - 第百二十五条 市町村の介護保険に関する特別会計において負担する費用のうち、介護給付及び予防給付に要する費用の額に第二号被保険者負担率を乗じて得た額（以下この章において「医療保険納付対象額」という。）については、政令で定めるところにより、社会保険診療報酬支払基金法（昭和二十三年法律第百二十九号）による社会保険診療報酬支払基金（以下「支払基金」という。）が市町村に対して交付する介護給付費交付金をもって充てる。
Article 125 (1) With regard to the amount (hereinafter referred to as "Amount Subject to Medical Insurance Premium Payment" in this Chapter) that is obtained by multiplying the payment percentage of the Secondary Insured Person group to the amount of expense necessary for Long-Term Care Benefits and Prevention Benefits among the expenses that are imposed upon a special account pertaining to Municipal Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, a Grant for Long-Term Care Benefit Expenses that is provided to a Municipality by the Social Insurance Medical Fee Payment Fund (hereinafter referred to as "Payment Fund") pursuant to the provisions of the Social Insurance Medical Fee Payment Fund Act (Act No. 129 of 1948) shall be allocated to said amount. - 日本法令外国語訳データベースシステム - 二 法第百七十二条第一項第一号に規定する給与又は報酬（法第四編第五章（非居住者又は法人の所得に係る源泉徴収）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例）の規定の適用を受けないものに限る。）の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
(ii) The name of a defrayer of wages or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to wages or remuneration that is not subject to the provisions of Part IV, Chapter V (Withholding at the Source of Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions for Withholding at the Source of Remuneration, etc. for the Provision of the Services of Entertainers, etc. Paid by Tax-Exempt Entertainment Corporations, etc.) of the Act on Special Measures Concerning Taxation) and his/her domicile or residence or the location of the head office or principal office - 日本法令外国語訳データベースシステム - 三 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。
(iii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase "the preceding two Articles" shall be deemed to be replaced with "the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" shall be deemed to be replaced with "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," the phrase "Article 215 of the said Act" shall be deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the said paragraph [Article 212(1) of the said Act]" shall be deemed to be replaced with "Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161(viii) of the said Act" shall be deemed to be replaced with "Article 161(viii) of the Income Tax Act." - 日本法令外国語訳データベースシステム - ２ 法第四十二条第一項の規定の適用がある場合における所得税法施行令第二百六十四条の規定の適用については、同条中「源泉徴収義務）」とあるのは、「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
(2) With respect to the application of the provisions of Article 264 of the Order for Enforcement of the Income Tax Act where the provisions of Article 42(1) of the Act are applied, the term "Article 212(1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act" in the said Article shall be deemed to be replaced with "Article 212(1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act or Article 42(1) (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation." - 日本法令外国語訳データベースシステム - 政府支援は特別な恩恵であることから、商業上の基準に基づき需要に適切に応えるため信用供与を継続するコミット、ガバナンスの改善、経営者の報酬上限、配当政策の制限、また、競争条件の歪みを制限するため必要がある場合にはそのような措置を含め適切な再編のための条件を含む。
Government support is a privilege and must come with strong conditions, such as a commitment to continue providing credit to appropriately meet demands according to commercial criteria, improving governance, dividend policy restrictions and executive remuneration caps. It may involve appropriate restructuring, including as necessary measures to limit competition distortions. - 財務省 - ただし，従業者が，その使用者の企業内で発明を行うよう明示して任命されており，それが事実上，従業者の主たる職務であり，かつ，当該活動により発明がもたらされた場合は，当該従業者は，発明行為から見て雇用契約に基づいて受領される比較的高額な支払でも十分な報酬にならない限りにおいてのみ，特別な対価を受け取る権利を有するものとする。
Where, however, the employee has been appointed expressly to create inventions in the employer’s enterprise and where this was in fact his principal activity and where such activity has led to an invention, the employee shall be entitled to special remuneration only to the extent that the higher pay received under the employment contract in view of his inventive activity does not constitute adequate remuneration. - 特許庁 - 一 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同項」とあるのは「これら」とする。
(i) Where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provision of the said paragraph with respect to the consideration specified in the said item, with regard to the application of the provision of Article 215 of the Income Tax Act, the phrase "Article 212(1) (Withholding Liability)" in the said Article shall be deemed to be replaced with "Article 212(1) (Withholding Liability) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," and the term "the said paragraph [Article 212(1)]" in the said Article shall be deemed to be replaced with "these clauses." - 日本法令外国語訳データベースシステム - 3. 専門的，科学的若しくはその他の特別な技能又は知識を有する者であるために証人として登録官の面前に出頭するよう召喚された者は，次の額の支払を受ける。 (a) その者が自己の職業上，賃金，給料又は料金により報酬を得ている場合は，当該目的での登録官の面前への出頭のために支払われない賃金，給料又は料金の額に等しい額。ただし，当該額は，1日当たり150ドルを超えない。又は， (b) その他の場合は，その者が出席した各日当たり100ドル以上，150ドル以下とする。
3. A person who, because of his professional, scientific or other special skill or knowledge, is summoned to appear before the registrar as a witness shall be paid -- (a) if the person is remunerated in his occupation by wages, salary or fees, an amount equal to the amount of wages, salary or fees not paid to the person because of his attendance before the Registrar for that purpose, but such amount should not exceed $150 per day; or (b) in any other case, an amount of not less than $100 but not more than $150.00 for each day on which he so attends. - 特許庁 - 専門的，科学的又はその他の特別の技量又は知識を理由として，登録官の前に証人として出頭するよう命じられた者には，次の金額が支払われなければならない。 (a)その者が，その職業において賃金，俸給又は手数料による報酬を受けている場合－証人として出頭するために，その者に支払われなくなる賃金，給与又は手数料に等しい金額，又は (b)前記以外の場合－その者の出頭日1日につき，＄140以上，＄700以下の金額
A person who, because of his or her professional, scientific or other special skill or knowledge, is summoned to appear as a witness before the Registrar must be paid: (a) if the person is remunerated in his or her occupation by wages, salary or fees -- an amount equal to the amount of wages, salary or fees not paid to the person because of his or her attendance as a witness; or (b) in any other case -- an amount of not less than $140, or more than $700, for each day when he or she so attends. - 特許庁 - 93-A「TRIPS協定」に基づく特別強制ライセンスの発行手続 93-A.1 知的財産庁の長官は，衛生局長による書面による勧告に基づいて，申請の提出により，特許薬剤製品の輸入に関する特別強制ライセンスを付与する。本条にいう輸入に関する特別強制ライセンスとは，品質が優良で，かつ値段が合理的な薬品の取得を確保するための特別代替手続であり，その第一目的は国内消費を満たすことである。この場合，特許権者に対して，輸出又は輸入国は充分な報酬を支払らわなければならない。強制ライセンスには，実施権者が合理的措置を利用して本条に基づき輸入された薬剤製品の再輸出を阻止する条項を含まなければならない。 本条に基づく特別強制ライセンスの付与は，共和国法第8293号第100.4条及び第100.6条の例外として，速やかに実施しなければならない。 フィリピン最高裁判所を除き，いかなる裁判所も，仮差止命令又は仮処分又はそのほかの強制ライセンス付与を妨げる仮救済命令を発行することはできない。
SEC.93-A. Procedures on Issuance of a Special Compulsory License under the TRIPS Agreement 93-A.1. The Director General of the Intellectual Property Office, upon the written recommendation of the Secretary of the Department of Health, shall, upon filing of a petition, grant a special compulsory license for the importation of patented drugs and medicines. The special compulsory license for the importation contemplated under this provision shall be an additional special alternative procedure to ensure access to quality affordable medicines and shall be primarily for domestic consumption: Provided, that adequate remuneration shall be paid to the patent owner either by the exporting or importing country. The compulsory license shall also contain a provision directing the grantee the license to exercise reasonable measures to prevent the re-exportation of the products imported under this provision. The grant of a special compulsory license under this provision shall be an exception to Sections 100.4 and 100.6 of Republic Act No. 8293 and shall be immediately executory. No court, except the Supreme Court of the Philippines, shall issue any temporary restraining order or preliminary injunction or such other provisional remedies that will prevent the grant of the special compulsory license. - 特許庁 - 第二十七条 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（租税特別措置法（昭和三十二年法律第二十六号）第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。
Article 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42(1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in the said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in the said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42(1) (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of the said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in the said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of the said entertainers, etc. to the said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to the said person) (where there are two or more locations, the principal location))." - 日本法令外国語訳データベースシステム - 第二十七条 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等（第三項において「免税芸能法人等」という。）のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所（租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）に規定する免税芸能法人等（以下この条において「免税芸能法人等」という。）が国外において同項に規定する芸能人等の役務提供に係る対価（以下この条において「芸能人等の役務提供に係る対価」という。）のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者（その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者）の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地））とする」とする。
Article 27 (1) With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a "tax-exempt entertainment corporation, etc." in paragraph (3)) to entertainers, etc. for their provision of services, the term "shall be the place prescribed in said items" in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with "shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "tax-exempt entertainment corporation, etc." in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the "consideration for the provision of the services of entertainers, etc." in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location))." - 日本法令外国語訳データベースシステム - 第百八十四条 会社法第二編第九章第二節（第五百二十二条第三項及び第五百四十一条を除く。）（特別清算）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）及び第三節（第八百七十九条、第八百八十条並びに第八百九十八条第一項第二号及び第五項を除く。）（特別清算の手続に関する特則）並びに第九百三十八条第一項から第五項まで（特別清算に関する裁判による登記の嘱託）の規定は、清算相互会社について準用する。この場合において、同法第五百二十二条第一項（調査命令）中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「社員総数の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員若しくは三千名（これを下回る数を定款で定めた場合にあっては、その数）以上の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）で六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続いて社員である者」と、同法第五百三十二条第二項（監督委員の報酬等）中「債権又は清算株式会社の株式」とあるのは「債権」と、同法第五百三十六条第三項（事業の譲渡の制限等）中「第七章（第四百六十七条第一項第五号を除く。）」とあるのは「保険業法第六十二条の二」と、同法第五百六十二条（清算人の調査結果等の債権者集会に対する報告）中「第四百九十二条第一項」とあるのは「保険業法第百八十条の十七において準用する第四百九十二条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
Article 184 The provisions of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) and Article 541) (Special Liquidations), Part VII, Chapter II, Section 4 (Lawsuits over Special Liquidations), Part VII, Chapter III, Sections 1 (excluding Article 868, paragraphs (2) to (5) inclusive and Article 870 to 874 inclusive) (General Provisions) and 3 (excluding Article 879, Article 880, and Article 898, paragraphs (1), (2) and (5)) (Special Provisions on Special Liquidation Procedure), and Article 938, paragraphs (1) to (5) inclusive (Commissioned Registration by Judgment Concerning Special Liquidations) of the Companies Act shall apply mutatis mutandis to a Liquidation Mutual Company. In this case, the term "shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the voting rights held by all of the shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of the past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) (Order to investigate) of that Act shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership, or three thousand (or any smaller number prescribed by the articles of incorporation) or more members of the Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act), who have been members of the Mutual Company without interruption for the preceding six months (or any shorter period prescribed by the articles of incorporation)"; the term "assigned claims owed by the Liquidating Stock Company or shares in" in Article 532, paragraph (2) (Remunerations of Supervisors) of that Act shall be deemed to be replaced with "acquire any claim against"; the term "Chapter VII (excluding Article 467, paragraph (1), item (v))" in Article 536, paragraph (3) (Restrictions on Assignment of Business) of that Act shall be deemed to be replaced with "Article 62-2 of the Insurance Business Act"; and the term "Article 492, paragraph (1)" in Article 562 (Report to Creditors' Meeting of Outcome of Investigations by Liquidators) of that Act shall be deemed to be replaced with "Article 492, paragraph (1) as applied mutatis mutandis pursuant to Article 180-17 of the Insurance Business Act"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. - 日本法令外国語訳データベースシステム
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