「Collection」を含む例文一覧(19537)
＜前へ 1 2 .... 381 382 383 384 385 386 387 388 389 390 391- (2) When a report (hereinafter referred to in this article as "Report on Implementing Collection after Delivery") pursuant to the provisions of Article 81, Paragraph 3, Paragraph 7, Paragraph 10 or Paragraph 13 is to be made by the entity (hereinafter referred to in this article simply as "Person Taking Delivery") taking delivery of the End-of-Life Vehicles reported on in the Report on Implementing Delivery within a period of time specified by ordinance of the competent minister after the report (in the report pursuant to the provisions of Article 81, Paragraph 9 or Paragraph 11, this does not apply to delivery to Scrap Dealers of Whole Dismantled Vehicles. Hereinafter referred to in this article as "Report on Implementing Delivery") pursuant to the provisions of Article 81, Paragraph 2, Paragraph 4, Paragraph 6, Paragraph 8, Paragraph 9, Paragraph 11 or Paragraph 12 was received, the Information Management Entity shall notify the person making the Report on Implementing Delivery to this effect without delay.
２ 情報管理センターは、第八十一条第二項、第四項、第六項、第八項、第九項、第十一項又は第十二項の規定による報告（同条第九項又は第十一項の規定による報告にあっては、解体自動車全部利用者への引渡しに係るものを除く。以下この条において「引渡実施報告」という。）を受けた後主務省令で定める期間内に、当該引渡実施報告により報告された使用済自動車等の引渡しを受ける者（以下この条において単に「引渡しを受ける者」という。）が行うべき同条第三項、第七項、第十項又は第十三項の規定による報告（以下この条において「引渡後引取実施報告」という。）を受けないときは、遅滞なく、その旨を当該引渡実施報告を行った者に通知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 - (vii) A person who has, in violation of Article 21, paragraph (2) or paragraph (3) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 24, paragraph (2), Article 24-2, paragraph (2), Article 24-3, paragraph (2), Article 24-4, paragraph (2), Article 24-5, paragraph (2), or Article 24-6), failed to state the matters set forth in the items of Article 21, paragraph (2) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 24, paragraph (2), Article 24-2, paragraph (2), Article 24-3, paragraph (2), Article 24-4, paragraph (2), Article 24-5, paragraph (2), or Article 24-6), who has made false statements, failed to record or made a false record, or who has failed to disclose the name of the person conducting collection or other matters in response to a request from the other party;
七 第二十一条第二項又は第三項（第二十四条第二項、第二十四条の二第二項、第二十四条の三第二項、第二十四条の四第二項、第二十四条の五第二項及び第二十四条の六においてこれらの規定を準用する場合を含む。）に違反して、第二十一条第二項各号（第二十四条第二項、第二十四条の二第二項、第二十四条の三第二項、第二十四条の四第二項、第二十四条の五第二項及び第二十四条の六においてこれらの規定を準用する場合を含む。）に掲げる事項を記載せず、若しくは虚偽の記載をし、若しくは記録をせず、若しくは虚偽の記録をし、又は相手方から請求があつた場合に取立てを行う者の氏名その他の事項を明らかにしなかつた者 - 日本法令外国語訳データベースシステム - (6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))".
６ 納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム - (6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))".
６ 納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム - (2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid during September 1994, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, and the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act, the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act and the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act.
２ 平成六年九月中に支給する日雇労働求職者給付金に関する新雇用保険法第四十八条の規定の適用については、同年七月中の日について第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料（以下「旧第一級印紙保険料」という。）のうち同年八月中の日について納付された新雇用保険料第四十八条第一号に規定する第一級印紙保険料（以下「新第一級印紙保険料」という。）の納付日数（その納付日数が同年七月中の日について納付された旧第一級印紙保険料の納付日数を超えるときは、当該旧第一級印紙保険料の納付日数）に相当する納付日数分については当該納付日数分の新第一級印紙保険料と、残余の納付日数分については当該納付日数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料及び旧雇用保険法第四十八条第二号ハに規定する第四級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料とみなす。 - 日本法令外国語訳データベースシステム - (2) In addition to a creditor who holds a claim pertaining to an obligation covered by the trust property, where a trust has been created by the method set forth in Article 3, item (iii), if the settlor has created the trust with the knowledge that it would harm settlor's creditor(s), notwithstanding the provisions of the preceding paragraph, a person who holds a claim against the settlor (limited to cases where the settlor is a trustee) which has arisen prior to the creation of the trust may commence a execution, provisional seizure, provisional disposition or exercise of a security interest, or an auction, or may commence collection proceedings for delinquent national tax against property that belongs to the trust property; provided, however, that this shall not apply where there are beneficiaries at the time in question, and when all or some of those beneficiaries did not know, at the time when they became aware that they had been designated as beneficiaries or when they acquired beneficial interests, of the fact that the creditor would be harmed.
２ 第三条第三号に掲げる方法によって信託がされた場合において、委託者がその債権者を害することを知って当該信託をしたときは、前項の規定にかかわらず、信託財産責任負担債務に係る債権を有する債権者のほか、当該委託者（受託者であるものに限る。）に対する債権で信託前に生じたものを有する者は、信託財産に属する財産に対し、強制執行、仮差押え、仮処分若しくは担保権の実行若しくは競売又は国税滞納処分をすることができる。ただし、受益者が現に存する場合において、その受益者の全部又は一部が、受益者としての指定を受けたことを知った時又は受益権を譲り受けた時において債権者を害すべき事実を知らなかったときは、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 - (3) In addition to the provisions in the preceding paragraph, it is necessary for the State, local governments, business operators, and citizens to properly divide their respective roles in order to undertake in a proper and smooth manner the cyclical use of products, containers, etc. which have become circulative resources. In cases in which the roles of any particular business operators are deemed important in establishing a Sound Material-Cycle Society from the viewpoint of such considerations as the design and selection of raw materials for products, containers, etc. and the collection, etc. of products, containers, etc. that have become circulative resources, pursuant to the Basic Principles, the business operators undertaking the manufacture, sale, etc. of these products, containers, etc. are themselves responsible for collecting or delivering, or undertaking the proper cyclical use of, these products, containers, etc. which have become circulative resources, as their responsibility within the division of roles.
３ 前項に定めるもののほか、製品、容器等であって、これが循環資源となった場合におけるその循環的な利用を適正かつ円滑に行うためには国、地方公共団体、事業者及び国民がそれぞれ適切に役割を分担することが必要であるとともに、当該製品、容器等に係る設計及び原材料の選択、当該製品、容器等が循環資源となったものの収集等の観点からその事業者の果たすべき役割が循環型社会の形成を推進する上で重要であると認められるものについては、当該製品、容器等の製造、販売等を行う事業者は、基本原則にのっとり、当該分担すべき役割として、自ら、当該製品、容器等が循環資源となったものを引き取り、若しくは引き渡し、又はこれについて適正に循環的な利用を行う責務を有する。 - 日本法令外国語訳データベースシステム - (2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid in respect of the day during September 1984 on which the job applicant is unemployed as prescribed by Article 47, paragraph (1) of the Employment Insurance Act, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act, and the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act shall be deemed as the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the New Employment Insurance Act.
２ 昭和五十九年九月中の雇用保険法第四十七条第一項に規定する失業している日について支給する日雇労働求職者給付金に関する新雇用保険法第四十八条の規定の適用については、同年七月中の日について第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料（以下「旧第一級印紙保険料」という。）のうち同年八月中の日について納付された新雇用保険法第四十八条第一号に規定する第一級印紙保険料（以下「新第一級印紙保険料」という。）の納付日数（その納付日数が同年七月中の日について納付された旧第一級印紙保険料の納付日数を超えるときは、当該旧第一級印紙保険料の納付日数）に相当する納付日数分については当該納付日数分の新第一級印紙保険料と、残余の納付日数分については当該納付日数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料と、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料については新雇用保険法第四十八条第二号ハに規定する第四級印紙保険料とみなす。 - 日本法令外国語訳データベースシステム - Article 35 (1) When an association of persons set forth in Article 33, item (iii) or an association of persons set forth in item (v) of said Article has made an application to have this insurance apply to employment injuries and commuting injuries to the persons set forth in item (iii) of said Article who are members of said association and to persons set forth in item (iv) of said Article related to those persons or to persons set forth in item (v) of said Article who are members of said association (limited to employment injuries in the case of persons specified by an Ordinance of the Ministry of Health, Labour and Welfare among those listed above in consideration of the situation of round-trips between their residences and workplaces or the like), and the approval of the government has been given, the application of the provisions of Chapter III, Sections 1 to 3 (with regard to said persons specified by an Ordinance of the Ministry of Health, Labour and Welfare, Sections 1 and 2 of said Chapter) and Chapter III-2 of this Act and Chapters II to VI of the Premiums Collection Act shall be provided as follows:
第三十五条 第三十三条第三号に掲げる者の団体又は同条第五号に掲げる者の団体が、当該団体の構成員である同条第三号に掲げる者及びその者に係る同条第四号に掲げる者又は当該団体の構成員である同条第五号に掲げる者の業務災害及び通勤災害（これらの者のうち、住居と就業の場所との間の往復の状況等を考慮して厚生労働省令で定める者にあつては、業務災害に限る。）に関してこの保険の適用を受けることにつき申請をし、政府の承認があつたときは、第三章第一節から第三節まで（当該厚生労働省令で定める者にあつては、同章第一節及び第二節）、第三章の二及び徴収法第二章から第六章までの規定の適用については、次に定めるところによる。 - 日本法令外国語訳データベースシステム - Article 62 (1) A Foreign Securities Broker (including those whose business is closely related to Securities-Related Business and those which are specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) or a person who conducts Investment Advisory Business or Investment Management Business in a foreign state (excluding persons registered under Article 29 or Article 33-2; hereinafter the same shall apply in this Article) shall, when it intends to establish a representative office or any other institution in Japan for the purposes of collection or provision of information regarding the securities market and the market of financial indicator of the Securities, or to conduct other business related to financial instruments business, etc. which are specified by a Cabinet Office Ordinance (including the cases where said Foreign Securities Broker intends to conduct said business in the institution established for other purposes), notify the contents of said business, the location of said facility and other matters specified by a Cabinet Office Ordinance to the Prime Minister in advance.
第六十二条 外国証券業者（有価証券関連業と密接な関係を有する業を行う者で内閣府令で定めるものを含む。以下この条において同じ。）又は外国で投資助言業務若しくは投資運用業を行う者（第二十九条又は第三十三条の二の登録を受けた者を除く。以下この条において同じ。）は、有価証券及び有価証券に係る金融指標の市場に関する情報の収集及び提供その他金融商品取引等に関連のある業務で内閣府令で定めるものを行うため、国内において駐在員事務所その他の施設を設置しようとする場合（他の目的をもつて設置している施設において当該業務を行おうとする場合を含む。）には、あらかじめ、当該業務の内容、当該施設の所在の場所その他内閣府令で定める事項を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム - (3) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, where the person who is to receive interest receivable on general foreign-issued company bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation, the phrase "or prize money" in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act shall be deemed to be replaced with "or prize money... or interest receivable on general foreign-issued company bonds prescribed in Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued Company Bonds, etc.)," and the phrase "the said Act" in these clauses shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation."
３ 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する一般民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第六条第一項（民間国外債等の利子の課税の特例）に規定する一般民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。 - 日本法令外国語訳データベースシステム - (2) In addition to the collection of reports pursuant to the provision of the preceding paragraph, in the case that any licensee of nuclear energy activity, etc. (excluding operators of a foreign nuclear vessel, and in the case of users and former users, etc., limited to those who were required to specify safety provisions pursuant to the provision of Article 56-3 (1); hereinafter the same shall apply in this paragraph) was requested to submit a report, and when the Minister of MEXT, the Minister of METI or the Minister of MLIT finds it particularly necessary for preventing disasters resulting from nuclear fuel material, material contaminated by nuclear fuel material or reactors, said Ministers may request, within the limit necessary for enforcing this Act, any licensee of activity who has conducted a maintenance and inspection of a refining facility, fabricating facility, reactor facility, spent fuel interim storage facility, reprocessing facility, waste disposal facility, waste storage facility or usage facility, etc., established by an licensee of nuclear energy activity, etc. to submit a necessary report.
２ 文部科学大臣、経済産業大臣又は国土交通大臣は、前項の規定による報告の徴収のほか、同項の規定により原子力事業者等（外国原子力船運航者を除き、使用者及び旧使用者等にあつては、第五十六条の三第一項の規定により保安規定を定めなければならないこととされているものに限る。以下この項において同じ。）に報告をさせた場合において、核燃料物質若しくは核燃料物質によつて汚染された物又は原子炉による災害を防止するため特に必要があると認めるときは、この法律の施行に必要な限度において、原子力事業者等の設置する製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設、廃棄物埋設施設、廃棄物管理施設又は使用施設等の保守点検を行つた事業者に対し、必要な報告をさせることができる。 - 日本法令外国語訳データベースシステム - Article 1 This Act shall come into force as from October 1, 1977; provided, however, that the revised provision of Article 66, paragraph (3), item (iii) in Article 1 (limited to the portion replacing the term "three one-thousandth (3/1000)" with "three point five one-thousandth (3.5/1000)), the revised provision of Article 12, paragraph (4) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance and the revised provision of the same Article, paragraph (5) in Article 2 (limited to the portion replacing the term "eleven one-thousandth (11/1000) to fifteen one-thousandth (15/1000) inclusive" with "eleven point five one-thousandth (11.5/1000) to fifteen point five one-thousandth (15.5/1000) inclusive" and the portion replacing the term "thirteen one-thousandth (13/1000) to seventeen one-thousandth (17/1000) inclusive" with "thirteen point five one-thousandth (13.5/1000) to seventeen point five one-thousandth (17.5/1000) inclusive"), the provision of the following Article, paragraph (1), and the revised provisions of Articles 4 to 6 inclusive of the Supplementary Provisions of the Act on Improvement, etc. of Employment of Construction Workers (Act No. 33 of 1976) in Article 5 of the Supplementary Provisions shall come into force as from April 1, 1978.
第一条 この法律は、昭和五十二年十月一日から施行する。ただし、第一条中雇用保険法第六十六条第三項第三号の改正規定（「千分の三」を「千分の三・五」に改める部分に限る。）、第二条中労働保険の保険料の徴収等に関する法律第十二条第四項の改正規定及び同条第五項の改正規定（「千分の十一から千分の十五まで」を「千分の十一・五から千分の十五・五まで」に改める部分及び「千分の十三から千分の十七まで」を「千分の十三・五から千分の十七・五まで」に改める部分に限る。）、次条第一項の規定並びに附則第五条中建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）附則第四条から第六条までの改正規定は、昭和五十三年四月一日から施行する。 - 日本法令外国語訳データベースシステム - The participants had active discussions and shared the views as follows. Customs authorities as a public service at the border have a mission of ensuring security and safety of the society, collection of due duties and taxes, and facilitating legitimate trade, in cooperation with Customs Brokers. The development of the AEO programs, which are consistent with the WCO SAFE framework, is significant to achieve trade security and facilitation in Asian region. A measure should be explored with an aim for networking the trade related EDI system of each county, taking into account the progress toward Single Window Systems of each country. Customs Brokers function as “Agents” for client importers/exporters as well as “Liaisons” for Customs authorities. Thus, they play a key role in promoting AEO programs and IT utilization to realize international trade security and facilitation. In order to address these challenges, it is important to further strengthen the cooperation among Customs authorities and Customs Brokers in Asia through sharing their information and experiences.
参加者は、税関は、通関業者との協力の下、水際におけるパブリック･サービスとして、安心・安全の確保、税の徴収、貿易の円滑化という使命を有していること、アジア地域における貿易の安全確保と円滑化の両立を進めるため、ＷＣＯ（世界税関機構）の「基準の枠組み」に準拠したＡＥＯ制度を発展させることが重要であること、各国のシングルウインドウの進捗状況に留意しつつ、各国の貿易関連システムの連携を図るための方策を検討していくべきであること、通関業者は輸出入者にとっての代理人（Agent）であるとともに、税関のリエゾン（Liaison）であり、国際貿易の安全確保と円滑化を実現するためのＡＥＯ制度やＩＴ化に向けた取組みにおいて、主要な役割を担っていること、これらの課題に応えていくため、今後とも、アジア地域の税関当局及び通関業界が相互に情報や経験を交換し、協力関係を強化していくことが重要であること、について認識を共有した。 - 財務省 - (4) The charged employment placement business provider shall, when it collects the fees based on the schedule of fees as provided by Article 32-3, paragraph 1, item 2 of the Act, and such fees are to be appropriated to the second class insurance premiums for special enrollment provided by Article 10, paragraph 2, item 3 of the Act concerning Collection, etc. of Labour Insurance Premiums (Act No. 84 of 1969) for those who have obtained a job through the employment placement conducted by such business provider and engage in the services provided by Article 46-18, item 5 of the Ordinance for Enforcement of the Workers' Accident Compensation Insurance Act (Ordinance of the Ministry of Labour No. 22 of 1955), provide in such schedule of fees that the fees for the appropriation to the second class insurance premiums for special enrollment are to be collected and the amount of such fees. In this case, the amount of the fees shall be the amount equivalent to or less than seven-point-five thousandths (7.5/1000) of the wages paid to the person engaged in such businesses.
４ 有料職業紹介事業者は、法第三十二条の三第一項第二号に規定する手数料表に基づき手数料を徴収する場合であつて、その紹介により就職した者のうち労働者災害補償保険法施行規則（昭和三十年労働省令第二十二号）第四十六条の十八第五号の作業に従事する者に係る労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）第十条第二項第三号の第二種特別加入保険料（以下この項及び別表において「第二種特別加入保険料」という。）に充てるべきものを徴収しようとするときは、当該手数料表において、第二種特別加入保険料に充てるべき手数料を徴収する旨及び当該手数料の額を定めるものとし、この場合において、当該手数料の額は、当該従事する者に支払われた賃金額の千分の七・五に相当する額以下としなければならない。 - 日本法令外国語訳データベースシステム - (a) The filing of a petition for appointment of a special agent under the provisions of the Code of Civil Procedure, a petition for permission to appoint a person who is not an attorney-at-law as an agent for a suit, a petition for challenge, a petition for assumption of a suit, a petition for an order to limit the persons who may make a request for inspection, etc. of a part of a case record in which a relevant secret is stated or recorded to the parties, a petition for revocation of such an order, the filing of an objection to a disposition by a court clerk, a petition for a disposition of a collection of evidence prior to the filing of an action, a petition for preservation of evidence prior to the filing of an action, an objection to a judicial decision by an authorized judge or commissioned judge, an objection to a final judgment in an action on bills and notes or an action on checks, or an objection to a final judgment in an action on a small claim, or a petition for a judicial decision to order a stay, the commencement, or a continuation of compulsory execution or order a revocation of a disposition of execution, which is to be filed under the provisions of said Code
イ 民事訴訟法の規定による特別代理人の選任の申立て、弁護士でない者を訴訟代理人に選任することの許可を求める申立て、忌避の申立て、訴訟引受けの申立て、秘密記載部分の閲覧等の請求をすることができる者を当事者に限る決定を求める申立て、その決定の取消しの申立て、裁判所書記官の処分に対する異議の申立て、訴えの提起前における証拠収集の処分の申立て、訴えの提起前における証拠保全の申立て、受命裁判官若しくは受託裁判官の裁判に対する異議の申立て、手形訴訟若しくは小切手訴訟の終局判決に対する異議の申立て、少額訴訟の終局判決に対する異議の申立て又は同法の規定による強制執行の停止、開始若しくは続行を命じ、若しくは執行処分の取消しを命ずる裁判を求める申立て - 日本法令外国語訳データベースシステム - (v) With respect to the establishment of the standards of judgment under Article 26, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the recognition under Article 27, paragraph 1, the recognition of change under Article 28, paragraph 1, the rescission of recognition under Article 29, the opinions under Article 30, the guidance and advice under Article 32, the recommendation prescribed in Article 33, paragraph 1, the publication under Article 33, paragraph 2, the order under Article 33, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 3 and paragraph 4: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Recycled Products or businesses of manufacturing, processing, repairing or selling the products specified by Cabinet Order under Article 26, paragraph 1 that use the respective Specified Resources-Recycled Products as parts, or the Minister of the Environment.
五 第二十六条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十七条第一項の規定による認定、第二十八条第一項の規定による変更の認定、第二十九条の規定による認定の取消し、第三十条の規定による意見、第三十二条に規定する指導及び助言、第三十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第三項及び第四項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定再資源化製品の製造、加工、修理若しくは販売の事業又は当該指定再資源化製品を部品として使用する第二十六条第一項の政令で定める製品の製造、加工、修理若しくは販売の事業を所管する大臣及び環境大臣 - 日本法令外国語訳データベースシステム - (3) In order to promote the appropriate and smooth cyclical use of products, containers, etc. when they have become circulative resources, with regard to the products, containers, etc. for which it is deemed necessary for the State, local governments, business operators and citizens to share their respective roles properly, and for which the roles of the business operators concerned are deemed important in establishing a Sound Material-Cycle Society from the viewpoints of the design of such products, containers, etc., the selection of their raw materials, and the collection, etc. of such products, containers, etc. when they have become circulative resources, the State shall, after taking into consideration the technological difficulty in disposing of the circulative resources concerned, the possibility of cyclical use of such resources, etc., take necessary measures so that business operators engaged in manufacturing, selling, etc. of such products, containers, etc. may collect such products, containers, etc. which have become circulative resources, or deliver such circulative resources collected, or make appropriate cyclical use of such circulative resources collected.
３ 国は、製品、容器等が循環資源となった場合におけるその循環的な利用が適正かつ円滑に行われることを促進するため、当該循環資源の処分の技術上の困難性、循環的な利用の可能性等を勘案し、国、地方公共団体、事業者及び国民がそれぞれ適切に役割を分担することが必要であり、かつ、当該製品、容器等に係る設計及び原材料の選択、当該製品、容器等が循環資源となったものの収集等の観点からその事業者の果たすべき役割が循環型社会の形成を推進する上で重要であると認められるものについて、当該製品、容器等の製造、販売等を行う事業者が、当該製品、容器等が循環資源となったものの引取りを行い、若しくは当該引取りに係る循環資源の引渡しを行い、又は当該引取りに係る循環資源について適正に循環的な利用を行うよう、必要な措置を講ずるものとする。 - 日本法令外国語訳データベースシステム - (v) With respect to the establishment of the standards of judgment under Article 26, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the recognition under Article 27, paragraph 1, the recognition of change under Article 28, paragraph 1, the rescission of recognition under Article 29, the opinions under Article 30, the guidance and advice under Article 32, the recommendation prescribed in Article 33, paragraph 1, the publication under Article 33, paragraph 2, the order under Article 33, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 3 and paragraph 4: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Recycled Products or businesses of manufacturing, processing, repairing or selling the products specified by Cabinet Order under Article 26, paragraph 1 that use the respective Specified Resources-Recycled Products as parts, or the Minister of the Environment.
五 第二十六条第一項の規定による判断の基準となるべき事項の策定、第二十六条第二項に規定する当該事項の改定、第二十七条第一項の規定による認定、第二十八条第一項の規定による変更の認定、第二十九条の規定による認定の取消し、第三十条の規定による意見、第三十二条に規定する指導及び助言、第三十三条第一項に規定する勧告、第三十三条第二項の規定による公表、第三十三条第三項の規定による命令並びに第三十七条第三項及び第四項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定再資源化製品の製造、加工、修理若しくは販売の事業又は当該指定再資源化製品を部品として使用する第二十六条第一項の政令で定める製品の製造、加工、修理若しくは販売の事業を所管する大臣及び環境大臣 - 経済産業省 - (12) For the application of the provisions of the Waste Disposal Act, Article 14, Paragraph 14, Collection Operators, Fluorocarbons Recovery Operators, and Dismantling Operators (limited to these persons collecting End-of-Life Vehicles (limited to those that are industrial waste; hereinafter referred to as "End-of-Life Vehicle Industrial Waste") pursuant to the provisions of Article 15, receiving delivery of Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 4 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7), receiving delivery of End-of-Life Vehicle Industrial Waste or Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 6 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7; the same shall apply hereinafter in this paragraph), and delivering End-of-Life Vehicle Industrial Waste or Dismantled Vehicles pursuant to the provisions of Article 16, Paragraph 6) and Shredding and Sorting Operators (limited to those persons collecting Dismantled Vehicles pursuant to the provisions of Article 17 or Article 18, Paragraph 3, receiving delivery of Dismantled Vehicles pursuant to the provisions of Article 18, Paragraph 2 or Paragraph 7, or delivering Dismantled Vehicles pursuant to the provisions of Article 18, Paragraph 2 or 7) shall be deemed Industrial Waste Collectors and Transporters. In this case, the phrase "the collection, transport and disposal of industrial waste whose entrustment was received from a business operator" in said Article 14, Paragraph 14 shall be deemed to be replaced with "the transport of industrial waste (limited to End-of-Life Vehicles (referring to the End-of-Life Vehicles prescribed in the Act of Recycling, etc. of Vehicles (Act No. 87 of 2002; hereinafter referred to as the "End-of-Life Vehicles Recycling Act"), Article 2, Paragraph 2) and Dismantled Vehicles (referring to the Dismantled Vehicles prescribed in the End-of-Life Vehicles Recycling Act, Article 2, Paragraph 3) collected pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 9, Paragraph 1; Article 11; Article 15; Article 17; and Article 18, Paragraph 3, whose delivery is received pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 16, Paragraph 4 and Paragraph 6 (including the case of applying these provisions mutatis mutandis pursuant to Article 16, Paragraph 7) and Article 18, Paragraph 2 and Paragraph 7), or which are delivered pursuant to the provisions of the End-of-Life Vehicles Recycling Act, Article 10; Article 14; Article 16, Paragraph 6 (including the case where it is applied mutatis mutandis pursuant to Article 16, Paragraph 7); and Article 18, Paragraph 7".
１２ 引取業者及びフロン類回収業者、解体業者（第十五条の規定により使用済自動車（産業廃棄物であるものに限る。以下「使用済自動車産業廃棄物」という。）を引き取り、第十六条第四項（同条第七項において準用する場合を含む。）の規定により解体自動車の引渡しを受け、同条第六項（同条第七項において準用する場合を含む。以下この項において同じ。）の規定により使用済自動車産業廃棄物若しくは解体自動車の引渡しを受け、又は同条第六項の規定により使用済自動車産業廃棄物若しくは解体自動車を引き渡す者に限る。）並びに破砕業者（第十七条若しくは第十八条第三項の規定により解体自動車を引き取り、同条第二項若しくは第七項の規定により解体自動車の引渡しを受け、又は同項の規定により解体自動車を引き渡す者に限る。）は、廃棄物処理法第十四条第十四項の規定の適用については、産業廃棄物収集運搬業者とみなす。この場合において、同項中「事業者から委託を受けた産業廃棄物の収集若しくは運搬又は処分」とあるのは、「産業廃棄物（使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号。以下「使用済自動車再資源化法」という。）第九条第一項、第十一条、第十五条、第十七条若しくは第十八条第三項の規定により引き取り、使用済自動車再資源化法第十六条第四項若しくは第六項（これらの規定を同条第七項において準用する場合を含む。）若しくは第十八条第二項若しくは第七項の規定により引渡しを受け、又は使用済自動車再資源化法第十条、第十四条、第十六条第六項（同条第七項において準用する場合を含む。）若しくは第十八条第七項の規定により引き渡す使用済自動車（使用済自動車再資源化法第二条第二項に規定する使用済自動車をいう。）又は解体自動車（同条第三項に規定する解体自動車をいう。）に限る。）の運搬」とする。 - 日本法令外国語訳データベースシステム - Article 249 (1) Where a petition for grant of discharge is filed and an order of discontinuance of bankruptcy proceedings under the provision of Article 216(1) is made, an order of discontinuance of bankruptcy proceedings made under the provision of Article 217(1) has become final and binding or an order of termination of bankruptcy proceedings under the provision of Article 220(1) is made, until a judicial decision on said petition becomes final and binding, it is not allowed to, against the bankrupt's property, enforce compulsory execution, provisional seizure or provisional disposition based on a bankruptcy claim, or exercise of a general statutory lien or auction by reason of a right of retention (excluding a right of retention under the provisions of the Commercial Code or the Companies Act) as intended to secure a bankruptcy claim (hereinafter referred to as "compulsory execution based on a bankruptcy claim, etc." in this Article), to file a petition for assets disclosure procedure based on a bankruptcy claim or to enforce a procedure for collection of national tax delinquency against the bankrupt's property, and any procedure for compulsory execution, etc. based on a bankruptcy claim already initiated against the bankrupt's property and assets disclosure procedure based on a bankruptcy claim already initiated against the bankrupt shall be stayed.
第二百四十九条 免責許可の申立てがあり、かつ、第二百十六条第一項の規定による破産手続廃止の決定、第二百十七条第一項の規定による破産手続廃止の決定の確定又は第二百二十条第一項の規定による破産手続終結の決定があったときは、当該申立てについての裁判が確定するまでの間は、破産者の財産に対する破産債権に基づく強制執行、仮差押え若しくは仮処分若しくは破産債権を被担保債権とする一般の先取特権の実行若しくは留置権（商法又は会社法の規定によるものを除く。）による競売（以下この条において「破産債権に基づく強制執行等」という。）、破産債権に基づく財産開示手続の申立て又は破産者の財産に対する破産債権に基づく国税滞納処分はすることができず、破産債権に基づく強制執行等の手続で破産者の財産に対して既にされているもの及び破産者について既にされている破産債権に基づく財産開示手続は中止する。 - 日本法令外国語訳データベースシステム - Article 132 The provisions of paragraph (2) and paragraph (4) through paragraph (6), Article 85 (Chairman, Expert Adviser and Clerk or Assistant of Sea-area Fisheries Adjustment Commission), Article 95 (Prohibition of Holding Multiple Offices), Article 96 (Restriction of Resignation of Commission Partner), Article 97-2 (Unemployment as Commission Member due to the Restriction of Employment), paragraph (1), paragraph (3) and paragraph (4), Article 98 (Term of Office), Article 100 through Article 102 (Dismissal and Meetings), and Article 116 through Article 119 (Collection of Reports, etc., Supervision, Expenses and Delegation Provision) shall apply mutatis mutandis to the Inland Waters Fishing Ground Management Commissions. In this case, "decide according to the standard established in a Cabinet Order based on the number of sea areas of each prefecture, the number of persons operating fisheries in the sea and the length of the shoreline, considering how the sea is used" in paragraph (2), Article 118 shall be deemed to be replaced with "equally deliver the amounts calculated pursuant to the provision of a Cabinet Order and decide according to the standard established in a Cabinet Order based on the number of the partner of the Inland Waters Association (which refers to the Inland Waters Association of paragraph (2), Article 18 of the Fisheries Cooperative Association Act) of each prefecture and the length of the river concerned, considering how the inland waters are used."
第百三十二条 第八十五条第二項、第四項から第六項まで（海区漁業調整委員会の会長、専門委員及び書記又は補助員）、第九十五条（兼職の禁止）、第九十六条（委員の辞職の制限）、第九十七条の二（就職の制限による委員の失職）、第九十八条第一項、第三項、第四項（任期）、第百条から第百二条まで（解任及び会議）及び第百十六条から第百十九条まで（報告徴収等、監督、費用及び委任規定）の規定は、内水面漁場管理委員会に準用する。この場合において、第百十八条第二項中「各都道府県の海区の数、海面において漁業を営む者の数及び海岸線の長さを基礎とし、海面」とあるのは、「政令で定めるところにより算出される額を均等に交付するほか、各都道府県の内水面組合（水産業協同組合法第十八条第二項の内水面組合をいう。）の組合員の数及び河川の延長を基礎とし、内水面」と読み替えるものとする。 - 日本法令外国語訳データベースシステム - Article 46 (1) Where a taxpayer has suffered a considerable loss of property due to earthquake, flood, wind, lightning, fire or other similar natural disaster, if any of the taxpayer's national tax falls under any of the following and is payable within one year from the day on which the taxpayer suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a grace period for payment of the national tax in whole or in part for up to one year from the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) (in the case of the national tax set forth in item (iii), the such grace period shall be specified by Cabinet Order), as provided for by Cabinet Order:
第四十六条 税務署長（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関長又は国税局長。以下この章において「税務署長等」という。）は、震災、風水害、落雷、火災その他これらに類する災害により納税者がその財産につき相当な損失を受けた場合において、その者がその損失を受けた日以後一年以内に納付すべき国税で次に掲げるものがあるときは、政令で定めるところにより、その災害のやんだ日から二月以内にされたその者の申請に基づき、その納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）から一年以内の期間（第三号に掲げる国税については、政令で定める期間）を限り、その国税の全部又は一部の納税を猶予することができる。 - 日本法令外国語訳データベースシステム - (iii) The table of contents and the revised provision of Article 1 of the Industrial Accident Compensation Insurance Act, the revised provision adding an Article following Article 2 of the same Act and the revised provision of Chapter III-II of the same Act in Article 1; the revised provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act in Article 2; the revised provision of Article 12, paragraph (2) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance, the revised provision of Article 14, paragraph (1) of the same Act (limited to the portion pertaining to the labor welfare services) and the revised provision of the same Article, paragraph (2) in Article 3; and the provisions of Article 9 and Article 15 of the Supplementary Provisions, the revised provision of Article 10, paragraph (1) of the Act on Special Measures concerning Carbon Monoxide Poisoning Caused by Coal-Mine Accident in Article 21 of the Supplementary Provisions, the revised provision of Article 4 of the Labor Insurance Special Account Act in Article 24 of the Supplementary Provisions, and the provisions of Article 29 and Article 30 of the Supplementary Provisions: the day specified by a Cabinet Order within a period not exceeding six months from the day of promulgation
三 第一条中労働者災害補償保険法目次及び第一条の改正規定、同法第二条の次に一条を加える改正規定並びに同法第三章の二の改正規定、第二条中労働者災害補償保険法の一部を改正する法律附則第十五条第二項の改正規定並びに第三条中労働保険の保険料の徴収等に関する法律第十二条第二項の改正規定、同法第十四条第一項の改正規定（労働福祉事業に係る部分に限る。）及び同条第二項の改正規定並びに附則第九条及び附則第十五条の規定、附則第二十一条中炭鉱災害による一酸化炭素中毒症に関する特別措置法第十条第一項の改正規定、附則第二十四条中労働保険特別会計法第四条の改正規定並びに附則第二十九条及び附則第三十条の規定 公布の日から起算して六月を超えない範囲内において政令で定める日 - 日本法令外国語訳データベースシステム - Article 21 When there are requests from Fluorocarbons Recovery Operators, Dismantling Operators or Shredding and Sorting Operators to collect Parts Specified for Recycling, etc., pertaining to Vehicles they have manufactured, etc. (when these entities are successors, surviving juridical persons following a merger or juridical persons established by a merger or juridical persons inheriting other Manufacturing, etc. operations when they are spun off or other entities taking over Manufacturing, etc. operations from another Vehicle Manufacturer, etc. when there is a succession, merger or spin-off of another Vehicle Manufacturer, etc. (restricted to succession of operations for Manufacturing, etc.), including heirs, juridical persons which have been liquidated in a merger or juridical persons which have been spun off or other Vehicle Manufacturers, etc. which have taken over Manufacturing, etc. operations; the same shall apply hereinafter), except when there are justifiable grounds specified by ordinance of the competent minister, the Vehicle Manufacturers, etc. shall collect the Parts Specified for Recycling, etc. at a location (hereinafter referred to as a "Designated Collection Location") designated beforehand by the Vehicle Manufacturers, etc. as a location for collecting the Parts Specified for Recycling, etc.
第二十一条 自動車製造業者等は、フロン類回収業者、解体業者又は破砕業者から自らが製造等をした自動車（その者が、他の自動車製造業者等について相続、合併若しくは分割（その製造等の事業を承継させるものに限る。）があった場合における相続人、合併後存続する法人若しくは合併により設立された法人若しくは分割によりその製造等の事業を承継した法人又は他の自動車製造業者等からその製造等の事業を譲り受けた者であるときは、被相続人、合併により消滅した法人若しくは分割をした法人又はその製造等の事業を譲り渡した自動車製造業者等が製造等をしたものを含む。以下同じ。）に係る特定再資源化等物品の引取りを求められたときは、主務省令で定める正当な理由がある場合を除き、特定再資源化等物品を引き取る場所としてあらかじめ当該自動車製造業者等が指定した場所（以下「指定引取場所」という。）において、当該特定再資源化等物品を引き取らなければならない。 - 日本法令外国語訳データベースシステム - Sec.188 Reprographic Reproduction by Libraries 188.1. Notwithstanding the provisions of Subsection 177.6, any library or archive whose activities are not for profit may, without the authorization of the author of copyright owner, make a single copy of the work by reprographic reproduction: (a) Where the work by reason of its fragile character or rarity cannot be lent to user in its original form; (b) Where the works are isolated articles contained in composite works or brief portions of other published works and the reproduction is necessary to supply them; when this is considered expedient, to person requesting their loan for purposes of research or study instead of lending the volumes or booklets which contain them; and (c) Where the making of such a copy is in order to preserve and, if necessary in the event that it is lost, destroyed or rendered unusable, replace a copy, or to replace, in the permanent collection of another similar library or archive, a copy which has been lost, destroyed or rendered unusable and copies are not available with the publisher.
第188条 図書館における写真複製 188.1177.6の規定に拘らず，営利活動をしない図書館又は公文書館は，次の場合は，著作権を有する著作者の許諾を得ることなく，写真複製により，当該著作物の1個の複製物を製作することができる。 (a)当該著作物が，その破損しやすい性質又は珍奇性のため，原形式で使用のために貸与することができないものである場合 (b)当該著作物が複数の部分で公正された著作物に含まれる独立した論文又はその他公表さ れた著作物の短い部分であり，それを提供するために複製が必要であって，複製することが研究又は学習のためにその貸出を要求する者にとって，それらを含む書物又は小冊子を貸し出すに代えて適切である場合 (c)複製物の作成が，保存するためのものであり，複製物が失われ，破損され，若しくは使用に耐えなくされて必要である場合に複製物と取り替えるため，又は他の同様な図書館若しくは公文書館の永久的収集において，失われ，破損され，若しくは使用に耐えなくされた複製物と取り替えるためのものであり，かつ，発行者から複製物を入手することができない場合 - 特許庁 - Article 8 (1) Regarding specific food or additives which are collected, produced, processed, cooked, or stored in a specific country or region, or which are collected, produced, processed, cooked, or stored by a specific person, in the case where, as a result of inspections under Article 26, paragraphs (1) to (3), or Article 28, paragraph (1), a considerable number of articles falling under the following food or additives are found, or it is found that articles falling under the following food or additives are likely to be included to a considerable extent, judging from the conditions of food sanitation management at a production site or on other grounds specified by an Ordinance of the Ministry of Health, Labour and Welfare, the Minister of Health, Labour and Welfare may prohibit the sales of said specific food or additives, or the collection, production, import, processing, use, or cooking of said specific food or additives for the purpose of marketing, by hearing the opinions of the Pharmaceutical Affairs and Food Sanitation Council, when he/she finds it particularly necessary to prevent food sanitation hazards resulting from said specific food or additives, considering the level of the risk to human health and other matters specified by an Ordinance of the Ministry of Health, Labour and Welfare:
第八条 厚生労働大臣は、特定の国若しくは地域において採取され、製造され、加工され、調理され、若しくは貯蔵され、又は特定の者により採取され、製造され、加工され、調理され、若しくは貯蔵される特定の食品又は添加物について、第二十六条第一項から第三項まで又は第二十八条第一項の規定による検査の結果次に掲げる食品又は添加物に該当するものが相当数発見されたこと、生産地における食品衛生上の管理の状況その他の厚生労働省令で定める事由からみて次に掲げる食品又は添加物に該当するものが相当程度含まれるおそれがあると認められる場合において、人の健康を損なうおそれの程度その他の厚生労働省令で定める事項を勘案して、当該特定の食品又は添加物に起因する食品衛生上の危害の発生を防止するため特に必要があると認めるときは、薬事・食品衛生審議会の意見を聴いて、当該特定の食品又は添加物を販売し、又は販売の用に供するために、採取し、製造し、輸入し、加工し、使用し、若しくは調理することを禁止することができる。 - 日本法令外国語訳データベースシステム - (iv) With respect to the establishment of the standards of judgment under Article 18, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the guidance and advice prescribed in Article 19, the recommendation prescribed in Article 20, paragraph 1, the publication under Article 20, paragraph 2, the order under Article 20, paragraph 3, the establishment of the standards of judgment under Article 21 paragraph 1, the revision of the standards under Article 21, paragraph 2, the guidance and advice prescribed in Article 22, the recommendation prescribed in Article 23, paragraph 1, the publication under Article 23, paragraph 2, the order under Article 23, paragraph 3, the establishment of the standards for labeling under Article 24, paragraph 1, the recommendation prescribed in Article 25, paragraph 1, the publication under Article 25, paragraph 2, the order under Article 25, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 2: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Saved Products, businesses of manufacturing, processing, repairing or selling the respective Specified Reuse-Promoted Products, or businesses of manufacturing, processing or selling the respective Specified Labeled Products (in the case of business operators who order the manufacture of Specified Labeled Products to be used for their businesses, such businesses).
四 第十八条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十一条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十二条に規定する指導及び助言、第二十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十四条第一項の規定による表示の標準となるべき事項の策定、第二十五条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第二項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定省資源化製品の製造、加工、修理若しくは販売の事業、当該指定再利用促進製品の製造、加工、修理若しくは販売の事業又は当該指定表示製品の製造、加工若しくは販売の事業（その事業の用に供するために指定表示製品の製造を発注する事業者にあっては、当該事業者の事業）を所管する大臣 - 日本法令外国語訳データベースシステム - (ii) Matters related to decision of the rate pursuant to the provision of Article 11, paragraph 2, item 2 (b), decision of the amount pursuant to the provision of (d) of the same item, decision of the amount pursuant to the provision of Article 13, paragraph 2, item 3, recognition prescribed in paragraphs 1 and 3 of Article 15, receipt of documents pursuant to the provision of paragraph 2 of the same article, recognition of a change prescribed in Article 16, paragraph 1, rescission of recognition pursuant to the provision of Article 17, recognition prescribed in Article 18, paragraph 1, public notice pursuant to the provision of paragraph 2 of the same article (including the cases where it is applied mutatis mutandis pursuant to paragraph 5 of the same article), acceptance of report pursuant to the provision of paragraph 3 of the same article, rescission of recognition pursuant to the provision of paragraph 4 of the same article, guidance and advice prescribed in Article 19, recommendation prescribed in Article 20, paragraph 1, publication pursuant to the provision of paragraph 2 of the same article and order pursuant to the provision of paragraph 3 of the same article, and collection of report pursuant to the provision of Article 39 and on-site inspection pursuant to the provision of Article 40 (excluding that listed in the preceding item): Minister of the Environment, Minister of Economy, Trade and Industry, and minister who has jurisdiction over business conducted by the specified container user or specified packaging user by using the specified containers or specified packaging, or business such as the manufacture, etc. of specified containers conducted by the specified container manufacturer, etc.
二 第十一条第二項第二号ロの規定による率の決定、同号ニの規定による量の決定、第十三条第二項第三号の規定による量の決定、第十五条第一項及び第三項に規定する認定、同条第二項の規定による書類の受理、第十六条第一項に規定する変更の認定、第十七条の規定による認定の取消し、第十八条第一項に規定する認定、同条第二項（同条第五項において準用する場合を含む。）の規定による公示、同条第三項の規定による報告の受理、同条第四項の規定による認定の取消し、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表並びに同条第三項の規定による命令並びに第三十九条の規定による報告の徴収及び第四十条の規定による立入検査（前号に掲げるものを除く。）に関する事項 環境大臣、経済産業大臣及び当該特定容器利用事業者若しくは当該特定包装利用事業者が特定容器若しくは特定包装を用いて行う事業又は当該特定容器製造等事業者が行う特定容器の製造等の事業を所管する大臣 - 日本法令外国語訳データベースシステム - (iv) With respect to the establishment of the standards of judgment under Article 18, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the guidance and advice prescribed in Article 19, the recommendation prescribed in Article 20, paragraph 1, the publication under Article 20, paragraph 2, the order under Article 20, paragraph 3, the establishment of the standards of judgment under Article 21 paragraph 1, the revision of the standards under Article 21, paragraph 2, the guidance and advice prescribed in Article 22, the recommendation prescribed in Article 23, paragraph 1, the publication under Article 23, paragraph 2, the order under Article 23, paragraph 3, the establishment of the standards for labeling under Article 24, paragraph 1, the recommendation prescribed in Article 25, paragraph 1, the publication under Article 25, paragraph 2, the order under Article 25, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 2: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Saved Products, businesses of manufacturing, processing, repairing or selling the respective Specified Reuse-Promoted Products, or businesses of manufacturing, processing or selling the respective Specified Labeled Products (in the case of business operators who order the manufacture of Specified Labeled Products to be used for their businesses, such businesses).
四 第十八条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十一条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十二条に規定する指導及び助言、第二十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十四条第一項の規定による表示の標準となるべき事項の策定、第二十五条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第二項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定省資源化製品の製造、加工、修理若しくは販売の事業、当該指定再利用促進製品の製造、加工、修理若しくは販売の事業又は当該指定表示製品の製造、加工若しくは販売の事業（その事業の用に供するために指定表示製品の製造を発注する事業者にあっては、当該事業者の事業）を所管する大臣 - 経済産業省 - In that sense and others, striking a balance between all those factors is critical – while peace of mind and security do matter in financial services, adhering excessively to such qualities could, as I have just pointed out, result in a credit crunch or oppressive debt collection and thus create impediments to the growth of truly healthy companies or the growth of a healthy economy, which is why the financial sector is so vital. This time around, I reaffirmed in talks with people like Mr. Bernanke and Mr. Zhou Xiaochuan that harmony or a balance between those factors is extremely important. Having spoken with financial regulators in both the U.S. and China, I am now even more convinced of this idea. In any case, the Financial Services Agency (FSA) is aware of the importance of paying proper attention to any impact of the new requirements on the current situation and corporate reform efforts in Japan – a point that applies to not only Japan but also the G20 nations that each have their own lay of the land – while they will, put simply, contribute to a higher level of soundness of Japan's financial system over the medium to long term. From this viewpoint, I do see that Japan's argument has increasingly received global approval to a considerable extent, while I am committed to continuing to advocate Japan's position in a proactive and resolute fashion.
そういった意味で、そこら辺がまさにバランスでございまして、金融というのは安心だとか、あるいは非常に大丈夫だということと同時に、それがまた極端に行き過ぎますと、今度は今さっき言いましたように、貸し渋り、貸しはがしが起きて、本当に健全な企業の発展、あるいは健全な経済の発展の、逆に言うと阻害要因にもなるわけですから、そういった意味で金融業というのは大変重要でございますが、そこら辺の調和、バランスというのが非常に私は大事だということを、今度はバーナンキさん、あるいは周小川さんとも話を通じて再確認させていただいたわけでございますし、アメリカでも金融規制当局の方、中国でも金融規制当局の方とも話をしまして、そういった感を一層させていただいたわけでございまして、いずれにいたしましても、金融庁といたしましては、新規制が簡単に言えば、中長期的に我が国の金融システムを健全性の向上に資するものとなる一方、我が国の実情、それぞれの我が国の実情や経営改革に対する影響を配慮するということは、我が国のみならずＧ20はそれぞれの国の実情があるわけですから、そういうことにきちっと配慮する必要が重要だというふうに思っておりました。こういった観点から、引き続き積極的に日本の立場、かなり世界的に受け入れられてきたというふうに私は認識いたしておりますけれども、しっかり主張してまいりたいというふうに思っております。 - 金融庁 - (4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act."
４ 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム - Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.
第二百十二条 非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム - (2) If the employment insurance rate has been modified pursuant to the preceding paragraph, with regard to the application of the provision of Article 15 of the New Collection Act to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the modification of the employment insurance rate specified by the preceding paragraph (hereinafter referred to as the "date of modification" in this Article to Article 53-4 inclusive of the Supplementary Provisions)), the term "every insurance year the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the following", the term "the first day of such insurance year" with "the first day of the insurance year starting on April 1, 2007", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "during such insurance year" with "during the insurance year starting on April 1, 2007", and the term "within 20 days" in the same Article, paragraph (2) shall be replaced with "within the number of days calculated by adding to 20 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".
２ 前項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事業主（前項の雇用保険率の変更があった日（以下この条から附則第五十三条の四までにおいて「変更日」という。）以後に新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に」とあるのは「平成十九年四月一日から始まる保険年度に」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム - (ii) any person sentenced to a fine under the provisions of Article 208, Article 213-2 or paragraph (1) of Article 214 of the Health Insurance Act (Act No. 70 of 1922), Article 68, Article 69-3 or paragraph (1) of Article 70 of the Mariners Insurance Act (Act No. 73 of 1939), the first sentence of Article 51 or paragraph (1) of Article 54 (limited to the part pertaining to the provisions of the first sentence of Article 51) of the Workers Accident Compensation Insurance Act (Act No. 50 of 1947), paragraph (1) of Article 102, Article 103-2, paragraph (1) of Article 104 (limited to the part pertaining to the provisions of paragraph (1) of Article 102 or Article 103-2), paragraph (1) or (2) of Article 182 or Article 184 (limited to the part pertaining to the provisions of paragraph (1) or (2) of Article 182) of the Welfare Pension Insurance Act (Act No. 115 of 1954), the first sentence of Article 46 or paragraph (1) of Article 48 (limited to the part pertaining to the provisions of the first sentence of Article 46) of the Act Concerning the Collection of Premiums on Labor Insurance (Act No. 84 of 1969) and Article 83 or Article 86 (limited to the part pertaining to the provisions of Article 83) of the Employment Insurance Act (Act No. 116 of 1974), and for whom five years have not elapsed from the date of completion or punishment becomes no longer executable;
二 健康保険法（大正十一年法律第七十号）第二百八条、第二百十三条の二若しくは第二百十四条第一項、船員保険法（昭和十四年法律第七十三号）第六十八条、第六十九条ノ三若しくは第七十条第一項、労働者災害補償保険法（昭和二十二年法律第五十号）第五十一条前段若しくは第五十四条第一項（同法第五十一条前段の規定に係る部分に限る。）、厚生年金保険法（昭和二十九年法律第百十五号）第百二条第一項、第百三条の二、第百四条第一項（同法第百二条第一項若しくは第百三条の二の規定に係る部分に限る。）、第百八十二条第一項若しくは第二項若しくは第百八十四条（同法第百八十二条第一項若しくは第二項の規定に係る部分に限る。）、労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）第四十六条前段若しくは第四十八条第一項（同法第四十六条前段の規定に係る部分に限る。）又は雇用保険法（昭和四十九年法律第百十六号）第八十三条若しくは第八十六条（同法第八十三条の規定に係る部分に限る。）の規定により罰金の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から起算して五年を経過しない者 - 日本法令外国語訳データベースシステム - Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:
第四十二条 国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム - (3) If the employment insurance rate has been modified pursuant to the provision of paragraph (1), with regard to the application of Article 19 of the New Collection Act to the business operators who are required to submit the notification pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification) and to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (3) in the same year (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same paragraph occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the declaration form...the following", the term "the following insurance year" with "the insurance year following the insurance year starting on April 1, 2006", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "employed during such insurance year" with "employed during the insurance year starting on April 1, 2006", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of establishment of the insurance relation in the midst of an insurance year or extinction of the insurance relation in the midst of the insurance year starting on April 1, 2007", the term "during such insurance year" with "during the insurance year in which such insurance relation is established or becomes extinct", the term "the general insurance premiums...and...for such insurance year" in item (ii)(a) of the same paragraph with "the general insurance premiums...and...for the insurance year starting on April 1, 2006", the term "and...for such insurance year" in item (ii)(c) of the same paragraph with "and...for the insurance year starting on April 1, 2006", the term "for such insurance year" in item (iii) of the same paragraph with "for the insurance year starting on April 1, 2006", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification", and the term "the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification".
３ 第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム
- 財務省
- Copyright(C) 財務省
※この記事は財務省ホームページの情報を転載しております。内容には仮訳のものも含まれており、今後内容に変更がある可能性がございます。
財務省は利用者が当ホームページの情報を用いて行う一切の行為について、何ら責任を負うものではありません。
- 特許庁
- Copyright © Japan Patent office. All Rights Reserved.
- 金融庁
- Copyright(C) 2026 金融庁 All Rights Reserved.
- ※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
- 経済産業省
- Copyright Ministry of Economy, Trade and Industry. All Rights Reserved.
