(ii) The amount equivalent to ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt service provider) of the wages pertaining to the employment of six month period in cases where the employment by the same person continued for more than six months
二 同一の者に引き続き六箇月を超えて雇用された場合(次号の場合を除く。)にあつては、六箇月間の雇用に係る賃金について支払われた賃金額の百分の十・五(免税事業者にあつては、百分の十・二)に相当する額 - 日本法令外国語訳データベースシステム
However, in later years, some komin had a multiple vassal relationship by farming a part of a shoen that had temporary zoyaku exemption rights and belonged there as a yoriudo as well and tried to be exempt from temporary zoyaku for their main farm lands as well.
ところが、後に公民でありながら、臨時雑役免除の特権を持つ荘園の一部を耕作してそこに寄人として帰属して二重の隷属関係を持つことで、本来の耕作地を含めた臨時雑役の免除を図ろうとするものも現れた。 - Wikipedia日英京都関連文書対訳コーパス
In the manors, myoden (rice-field lots held by a nominal holder), which were subject to nengu and kuji, were generally categorized as joden, but also any lands which were subject to zoyakumen (exception from all levies except the regular land tax) including the cultivation of fields and rice fields directly managed by the manor owners, as well as isshikiden (partially exempt fields), kyumyoden (rice fields given to an officer or a steward of a manor by his lord), and sanden (deteriorated rice fields) were included in the category.
荘園においては年貢・公事が賦課される名田を対象とするのが一般的であるが、荘園領主直営の佃・正作や一色田・給名田をはじめとする雑役免の対象地、散田などを含む。 - Wikipedia日英京都関連文書対訳コーパス
In order to avoid paying taxes, owners of fuyu shoen influenced powerful aristocrats to obtain kanpu (official documents from Dajokan, or Great Council of State) or senji (an imperial letter) to become task or tax exempt; however, provincial governors then requested reinforcement of ikkoku heikin task or tax imposition to a superior authority, had their request approved, and countered fuyu shoen owners.
不輸荘園はこれを回避すべく、有力貴族に働きかけて雑役免除の官符・宣旨を獲得していたが、国司側もさらに一国平均の雑役賦課を上級官庁へ申請し、認可を受けて不輸荘園へ対抗していった。 - Wikipedia日英京都関連文書対訳コーパス
As one commentator noted, “if, for example, gold is used in an article as an ancillary feature [of a product] strictly for purposes of ornamentation, then it is unrelated to the functionality of the product and would be exempt from the reporting requirements of the statute.” ある意見提出者が述べたように、「例えば、金が厳密に装飾のために[製品]の補助的特徴としてある物品に使用されている場合には、その金はその製品の機能とは無関係で、法律の報告要件の適用除外となるだろう」。 - 経済産業省
The special government subsidies are provided for all expenses required for municipalities that pay long-term care and prevention allowances to exempt copayments borne by the insured persons of the long-term care insurance affected by the Great East Japan Earthquake. (June 27, 2011) 東日本大震災による被害を受けた介護保険の被保険者について、介護給付又は予防給付を行う市町村に対し、当該被保険者の利用者負担の免除に要する費用をすべて国庫補助の特例の対象とする(平成23年6月27日) - 厚生労働省
Owing to the high cost of social insurance contributions in France, this hindered entries. Now, however, when someone enters business (or acquires an enterprise) while still an employee, they are exempt for one year from payment of social insurance contributions for the new business. これは、社会保険料負担が高いフランスにおいて、開業を阻害する一因であったため、被雇用者の身分のまま開業(または企業買取り)した場合には、新規事業に関わる部分の社会保険料の支払いを1年間免除することになった。 - 経済産業省
The UK Border Agency of the Home Office holds periodical meetings and committees and seeks the opinions from the industrial sector to determine the occupations in which human resources are lacking (construction and bridge engineers, transportation and aviation engineers, physician, nurse, teaching professionals, etc.) and exempt them from the labor market tests. なお、内務省移民国籍局が定期的な会合や委員会を持ち、産業分野からの意見を聞いて作成する「人材不足職業」(建築・橋梁技師、運輸・航空技師、医師、看護師、教師等)については、労働市場テストは不要となる。 - 経済産業省
In addition to the limitations described above, many FTAs/EPAs exempt certain matters from the scope of the relevant dispute settlement procedure (with a view to setting aside such matters which are too sensitive to a party thereto or which a party thereto considers inappropriate to subject to a "judicial" dispute settlement. 上記のとおり付託事項の射程を定める一方、締 約国にとってセンシティブな分野又は司法的解決 がなじまない分野を留保するため、特定の問題に ついては紛争解決手続を適用しないとの規定を置 く協定も多い。 - 経済産業省
The Annex on Article II Exemptions specifies the condition that are exempt from obligations under paragraph 1 of Article II, such as, in principle, such exemptions should not exceed period of 10 years, or in any event, they shall be subject to negotiation in subsequent tradeliberalizingrounds. 同付属書は、これら措置を維持する要件として「免除の期間は、原則として10年を越えてはならない」とするとともに、「 いかなる場合にも免除は引き続き行われる貿易自由化のラウンドにおける交渉の対象となる」旨明記している。 - 経済産業省
Where under this Convention any income, profits or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State, an individual, in respect of that income or those profits or gains, is exempt from tax by virtue of being a temporary resident of that other Contracting State within the meaning of the applicable law of that other Contracting State, then the relief to be allowed under the Convention in the first- mentioned Contracting State shall not apply to the extent that that income or those profits or gains are exempt from tax in the other Contracting State.
この条約に従い一方の締約国において所得、利得又は収益に対する租税が軽減され、又は免除される場合において、個人が、他方の締約国において施行されている法令に規定する一時的居住者に該当することにより、その所得、利得又は収益について租税を免除されることとされているときは、この条約に基づき当該一方の締約国において認められる租税の軽減又は免除は、当該他方の締約国において租税を免除されるその所得、利得又は収益については、適用しない。 - 財務省
(iii) The amount equivalent to ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt service provider) of the wages pertaining to the employment of six month period or fourteen-point-two hundredths (14.2/100) (or thirteen-point-seven hundredths (13.7/100) in case of a tax-exempt service provider) of the amount obtained by deducting from such wages the extra wages paid and the wages paid for each period exceeding three months, whichever is larger, in cases where the employment by the same person continued for more than six months under an employment agreement without term
三 期間の定めのない雇用契約に基づき同一の者に引き続き六箇月を超えて雇用された場合にあつては、六箇月間の雇用に係る賃金について支払われた賃金額の百分の十・五(免税事業者にあつては、百分の十・二)に相当する額又は当該支払われた賃金から臨時に支払われる賃金及び三箇月を超える期間ごとに支払われる賃金を除いた額の百分の十四・二(免税事業者にあつては、百分の十三・七)に相当する額のうちいずれか大きい額 - 日本法令外国語訳データベースシステム
In the test pattern generation supporting device 310, if the acquisition part 311 acquires the connection information 301 of testing circuit 200 and a path exempt out of test, the detection part 312 detects paths between all FFs constituting the test objective circuit 200, and forms the extra test objective path list 400. テストパターン生成支援装置310では、取得部311がテスト対象回路200の接続情報301およびテスト対象外パスが取得された場合、検出部312はテスト対象回路200を構成する全FF間のパスを検出し、テスト対象外パスリスト400を作成する。 - 特許庁
[3] Certificates, likewise translated and issued by directors or presidents of the offices of member States of the International Union for the Protection of Industrial Property, shall be exempt from legalization and may be replaced by official publications, bearing the official stamp or certification of the issuing office. [3] 証明書は,工業所有権の保護に関する国際同盟の加盟国の官庁の長官又は代表者が翻訳し発行した証明書と同様に認証が免除され,その発行官庁の公式印又は証明を有する公式刊行物に置き換えることができる。 - 特許庁
Provided that the rules made under section 82 shall exempt all premises where the work is done by members of one family with or without the assistance of not more than ten other employees, and all premises controlled by a cooperative society where not more than twenty workers are employed in the premises.
ただし,第82条により制定された規則は,10人以下の従業者の助力を有するか否かを問わず,作業が1家族の構成員によってされているすべての工場,及び協同組合によって管理され従業者が20人以下であるすべての工場に対しては,適用を除外する。 - 特許庁
Where in accordance with any provision of the Convention income derived by a resident of Kazakhstan is exempt from tax in Kazakhstan, Kazakhstan may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
カザフスタンの居住者が取得する所得についてこの条約の規定に従ってカザフスタンにおいて租税が免除される場合には、カザフスタンは、当該居住者の残余の所得に対する租税の額の算定に当たっては、その免除された所得を考慮に入れることができる。 - 財務省
Payment of state fee by electronic means, via a bank, by post or through another person shall not exempt an applicant from including a document certifying payment of state fee in the patent application documents or from filing thereof with the Patent Office.
銀行を通じた,郵便による又は他の者を通じた,電子的手段による国の手数料の納付の場合であっても,出願人は,特許出願書類の中に国の手数料の納付を証明する書類を含めなければならず,かつ,特許庁にこの書類を提出しなければならない。 - 特許庁
(2) In the case prescribed in the preceding paragraph, if a sentenced person to whom compensations prescribed in the preceding Article shall be paid received the compensation for the damage pursuant to the State Redress Act, the Civil Code, or other laws, based on the same grounds, then the State shall be exempt, up to the amount of such payments, from the obligation to pay the compensations prescribed in said Article.
2 前項に規定する場合において、前条の手当金の支給を受けるべき者が、同一の事由につき国家賠償法、民法その他の法律による損害賠償を受けたときは、国は、その価額の限度において同条の手当金の支給の義務を免れる。 - 日本法令外国語訳データベースシステム
Article 331 (1) A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment:
第三百三十一条 法第二百十四条第一項(源泉徴収を要しない非居住者の国内源泉所得)の証明書の交付を受けようとする者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム
An e-mail apparatus is provided with an inspection object discrimination part for discriminating the inspection object part and the inspection exempt part when inspecting whether or not secret information is included in the e-mail, and a secret information inspection part for inspecting whether or not the secret information is included in the inspection object part. 電子メール装置が、電子メールに秘密情報が含まれるか否かを検査する場合に、検査対象部分と検査対象外部分とを判別する検査対象判別部と、検査対象部分に秘密情報が含まれるか否かを検査する秘密情報検査部とを備える。 - 特許庁
(3) A person listed in the items of paragraph (1) may not be exempted from the obligation under that paragraph; provided, however, that this shall not apply to the whole membership consents to exempt the person from the obligation to the amount prescribed in the relevant items in the cases listed in the following items:
3 第一項の規定により同項各号に掲げる者の負う義務は、免除することができない。ただし、次の各号に掲げる場合において、当該各号に定める額を限度として当該義務を免除することについて総社員の同意があるときは、この限りでない。 - 日本法令外国語訳データベースシステム
(5) The fact that a director's neglect of his/her duties was due to grounds not attributable to him/her shall not be used to exempt a director who carried out a transaction set forth in Article 80(1)(ii) (limited to a transaction carried out for himself/herself) from the liability set forth in paragraph (1).
5 第八十条第一項第二号の取引(自己のためにした取引に限る。)をした取締役の第一項の責任は、任務を怠ったことが当該取締役の責めに帰することができない事由によるものであることをもって免れることができない。 - 日本法令外国語訳データベースシステム
This situation did not differ during TAIRA no Masakado's War (930-931) or in the Revolt of TAIRA no Tadatsune (1028-1031) a hundred years later because several neighboring provinces became 'ruined provinces' after the Revolt of TAIRA no Tadatsune and the imperial court had to exempt kanmotsu (tribute goods paid as taxes or tithes) for four years in order to recover.
この状態は、平将門の乱(930-931年)から100年後の平忠常の乱(1028-1031年)においても変わらず、それが故に平忠常の乱は近隣数ヶ国が「亡国」となり、朝廷はその復興の為に4年間も官物を免除しなければならなかったほどである。 - Wikipedia日英京都関連文書対訳コーパス
Even though it is called a private estate, it did not mean that one was exempt from tax, but Kokuga were treated differently from former districts as a separate tax unit, lowered tax under a special order, permitted cultivating land owners to have their own private estates, and the kaihatsu-ryoshu gained the responsibility to collect other taxes simultaneously.
私領といってもその地の課税が免除される訳ではないが、国衙は旧来の郡とは別の、新しい徴税単位として、特別な命令書により税を軽減し、開発領主の私領領有を認め、同時に開発領主がその地の納税義務を負うことになる。 - Wikipedia日英京都関連文書対訳コーパス
For myoden, it meant rice fields that only had to pay Kanmotsu (tribute goods paid as taxes or tithes) or Kuji (public duties), but in this case, Kuji that was to be paid to the shoen (manor) owner was exempt and Isshikiden that had to pay Kanmotsu to the Kokuga were the majority (because Shoen owners did not have the authority to make exemptions for Kanmotsu).
名田においては、官物・公事のいずれかのみを負担すればよい田地を指していたが、この場合荘園領主に納める公事を免除されて、国衙に納める官物のみを納める一色田の方が多い(荘園領主が勝手に官物を免除に出来ないため)。 - Wikipedia日英京都関連文書対訳コーパス
However, the economic and political privileges granted to those at the fifth or higher ranks were guaranteed by law, and those with rank generally were exempt from taxes and other duties, distinguishing them from the general heimin who were subject to taxation such as soyocho (corvee, taxes in kind or service) and zoyo (irregular corvee), as well as military service.
ただ五位以上の位をもつものの経済的・政治的特権は法によって保証され、また有位者は一般に課役その他の義務を免除されていた点で、租庸調、雑徭(ぞうよう)などの課税および兵役の義務を負っていた一般平民と区別されていた。 - Wikipedia日英京都関連文書対訳コーパス
The shoens during the Tang and Sung dynasty did not have the right of tax exemption and the right to keep the tax agents from entering the property, but the lands from the Emperor were exempt from taxation and the shoens owned by bureaucrats had the right of tax exemptions and so some farmers donated their shoens to the bureaucrats so as to escape from heavy tax burden.
唐や宋の荘園には不輸不入の権限は存在しなかったものの、皇帝からの恩賜地は租税を減免され、官僚所有の荘園には免役特権が存在したため、農民が重い税負担から逃れるために荘園を官僚に寄進する例も見られた。 - Wikipedia日英京都関連文書対訳コーパス
. Exempt express and postal shipments from customs duties or taxes and from certain entry documentation requirements for shipments valued at or less than $100 USD recognizing, however, that economies may choose not to apply such exemptions for restricted goods or from taxes that are also applied to domestic goods.
. エコノミーが,制限品目に対して免除しないこと又は国内物品にも適用される租税を免除しないことを選択しうることを認めつつ,100米ドル又はそれを下回る価格の急送貨物及び郵便貨物に対し関税,租税及び特定の輸入申告要件を免除する。 - 経済産業省
. Establish commercially useful de minimis values in our economies that will exempt low-value shipments from customs duties and streamline entry documentation requirements, as a key contribution to our goal of an APEC-wide 10 percent improvement in supply-chain performance by 2015;
・2015年までにサプライチェーンの能力をAPEC全体で10パーセント改善させるという我々の目標への主要な貢献として,少額貨物の関税を免除し,輸入申告要件を簡素化するための,商業的に意義のある免税輸入限度額(デミニミス)を我々のエコノミーにおいて確立する。 - 経済産業省
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
Yesterday, the Headquarters for the Promotion of Special Zones for Structural Reform of the Japanese government reached the conclusion that the financial special zone in Osaka is not feasible, and the reason given was that it may be inappropriate to exempt only one area from criminal punishment, as you have previously stated. Please share your thoughts on this matter with us once again.
昨日、政府の構造改革特区推進本部が大阪の金融特区について対応不可という結論を出していて、その理由を見ると、今まで大臣がおっしゃってきたような一地区だけ刑罰を除外するのはどうかという回答になっているんですけれども、この件について改めてご所感をお願いします。 - 金融庁
In 1482 the Muromachi bakufu (shogunate) requested that he pay taxes for Oki and Izumo Provinces for which he had been exempt on behalf of his father; however, Vice Shugo (Governor) Tsunehisa AMAGO did not follow this instruction and the following year Masatsune received a command for the ruling families of Izumo to banish Tsunehisa and a new vice Governor, Kamonnosuke ENYA, was dispatched to Gassan-Toda Castle.
1482年(文明14年)に室町幕府から、出雲と隠岐において父の代から免除されていた税を要求されるが、守護代の尼子経久がこれに従わず、政経は翌々年に幕命を得て出雲の豪族に経久を追放させ、塩治掃部介を新たな守護代として月山富田城に派遣する。 - Wikipedia日英京都関連文書対訳コーパス
an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, sportive, cultural or public purpose (or for more than one of those purposes), only if all or part of its income may be exempt from tax under the laws of that Contracting State.
当該一方の締約国の法令に基づいて設立された団体であつて、専ら宗教、慈善、教育、科学、芸術、運動、文化その他公の目的のために運営されるもの(当該一方の締約国の法令において所得の全部又は一部に対する租税が免除されるものに限る。) - 財務省
A small-sized pressure container 1 exempt from the application of the High Pressure Gas Safety Law, wherein noncombustible gas such as carbon dioxide gas is sealed with pressure of having capacity sufficient for actuating the pneumatic tool 10, is used by connecting to the pneumatic tool after decompressed to a normal pressure zone actuating the pneumatic tool. 炭酸ガス等の不燃性ガスを空圧工具10を作動させるために充分な容量となり得る圧力の不燃性ガスを封入させた高圧ガス保安法適用外の小型圧力容器1を用い,空圧工具を作動させる常用圧力帯に減圧させた後に空圧工具に接続し使用するものである。 - 特許庁
Article 80 In the case where all or a part of a public assistance benefit that has been provided in advance should be refunded in line with a change, suspension or discontinuance of public assistance, a public assistance administrator may, if he/she finds unavoidable circumstances applicable to a public assistance recipient who has consumed or lost the public assistance benefit, exempt said public assistance recipient from having to refund the public assistance benefit.
第八十条 保護の実施機関は、保護の変更、廃止又は停止に伴い、前渡した保護金品の全部又は一部を返還させるべき場合において、これを消費し、又は喪失した被保護者に、やむを得ない事由があると認めるときは、これを返還させないことができる。 - 日本法令外国語訳データベースシステム
(4) The term "Contracts Exempt from Modification," as prescribed in paragraph (1), refers to the insurance contracts specified by a Cabinet Order, such as those for which an insured event has already occurred by the date of reference of the Modification of Contract Conditions (limited to those contracts which would be terminated with the payment of insurance claims pertaining to the insured event).
4 第一項に規定する「変更対象外契約」とは、契約条件の変更の基準となる日において既に保険事故が発生している保険契約(当該保険事故に係る保険金の支払により消滅することとなるものに限る。)その他の政令で定める保険契約をいう。 - 日本法令外国語訳データベースシステム
At that time, the Meiji government took the policy that as far as the iriaichi had clear written proof or Kohi (a oral record handed down for generations), it was exempt from expropriation, but when they had no written proof, the government would recognize the land as iriaichi only if another village adjacent to the land in question was generous with rendering an official testimony of the land.
この時、明治政府は明確な書証あるいは口碑がある場合にのみ、入会地を官有地にしないという方針を採ったが、書証が無い入会地については、その入会地に隣接する村から公式な証言が得られた場合に入会地として認めるという方法を採用した。 - Wikipedia日英京都関連文書対訳コーパス
In light of the above, the government put the postal service in place, constructed the railway system, developed export industries (with an example being Tomioka Seishi-jo (Tomioka Silk Mill)) (encouragement of new industry) and implemented conscription (which, since the household head was exempt from this legislation and the other sons of the family or male members of the poor peasant class were drafted into military service, caused the blood tax revolt (anti-conscription revolt)).
このため、郵便制度の整備、鉄道の敷設、輸出産業の育成(一例が富岡製糸場)を行い(殖産興業)、徴兵制を実施した(戸主は徴兵を免除されたので、主に戸主以外の次三男層や貧農層の子弟が兵役を担った為、血税一揆が起きた)。 - Wikipedia日英京都関連文書対訳コーパス
In addition, in order to enable people who are not eligible for unemployment insurance to take training courses without worrying about expenses, a system to provide such people with funds to cover their living expenses during the training period and to exempt them from repayment was established in November 2008 and was expanded in January and February 2009. また、雇用保険の受給対象でない方が訓練受講を躊躇することなく安心して訓練を受講できるよう、2008年11月に、訓練期間中の生活費に係る貸付・返還免除の制度を創設するとともに、2009年1月、2月とそれぞれ拡充を図った。 - 経済産業省
Should an order of attachment be issued by the Hearing Officer, he shall sign and forward the order to the Director who shall direct, without delay, the officer or such other designated employee of the Bureau to attach so much of the property in the Philippines of the party against whom it is issued, not exempt from execution, as may be sufficient to satisfy the applicant's demand, unless such party makes deposit or gives a bond as hereinafter provided in an amount equal to that fixed in the order, which may be the amount sufficient to satisfy the applicant's demand or the value of the property to be attached as stated by the applicant, exclusive of costs. ただし,当該当事者が,申請人の要求を満たすのに十分な額又は申請人が提示する差押財産の価額(費用を除く)に等しくなるように命令に定められた額又は当該額面の保証証書を,以下に規定するように供託した場合はこの限りではない。 - 特許庁
Notwithstanding the provision of subparagraph a),where a company which is a resident of Portugal receives dividends from a company which is a resident of Japan and which is subject to and not exempt from Japanese tax, Portugal shall allow adduction for such dividends included in the tax base of the company receiving the dividends, provided that the latter company has directly held a participation corresponding to at least 10per cent of the capital of the company paying the dividends for an uninterrupted period of one year prior to the date on which the dividends are paid or,
ポルトガルの居住者が取得する所得についてこの条約に従ってポルトガルにおいて租税が免除される場合には、ポルトガルは、当該居住者の残余の所得に対する租税の額の算定に当たっては、その免除された所得を考慮に入れることができる。税を課されることとされているものに限る。 - 財務省
Article 101 (1) In cases where the State is responsible for the damages pursuant to the State Redress Act (Act No. 125 of 1947), the Civil Code (Act No. 89 of 1896), or other laws, if compensations prescribed in the preceding Article has been paid, then the State shall be exempt, up to the amount of such payments, from the responsibility for the damages based on the same grounds.
第百一条 国が国家賠償法(昭和二十二年法律第百二十五号)、民法(明治二十九年法律第八十九号)その他の法律による損害賠償の責任を負う場合において、前条の手当金を支給したときは、同一の事由については、国は、その価額の限度においてその損害賠償の責任を免れる。 - 日本法令外国語訳データベースシステム
Article 331-2 (1) The person similar to a partner who is specified by a Cabinet Order prescribed in Article 214(1)(i) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall be the person who holds a contract listed in Article 281-2(1)(iii) (Profit from Partnership Business Conducted in Japan).
第三百三十一条の二 法第二百十四条第一項第一号(源泉徴収を要しない非居住者の国内源泉所得)に規定する組合員に類する者で政令で定めるものは、第二百八十一条の二第一項第三号(国内において行う組合事業から生ずる利益)に掲げる契約を締結している者とする。 - 日本法令外国語訳データベースシステム
Article 70 The qualifications and the subjects of examination in license examinations set forth in item (i), (i)-2, (iii), (iv), (ix) and (x) of the preceding Article, and a person who is exempt from some of the subjects of the license examination and subjects which may be exempted pursuant to the provision of paragraph (3) of Article 75 of the Act in these examinations shall be prescribed in Appended Table 5.
第七十条 前条第一号、第一号の二、第三号、第四号、第九号及び第十号の免許試験の受験資格及び試験科目並びにこれらの免許試験について法第七十五条第三項の規定により試験科目の免除を受けることができる者及び免除する試験科目は、別表第五のとおりとする。 - 日本法令外国語訳データベースシステム
(2) In cases where an attorney at law or registered foreign lawyer given an order in violation of the provisions set forth in the preceding paragraph participates in the practice of legal services beyond the scope of competence of the registered foreign lawyer who is his/her employer, he/she shall not be exempt from disciplinary action or other liability on the grounds that he/she has followed the order based on employment relations.
2 前項の規定に違反してされた命令を受けて、使用者である外国法事務弁護士が権限外法律事務を行うことに関与した弁護士又は外国法事務弁護士は、これが雇用関係に基づく業務上の命令に従つたものであることを理由として、懲戒その他の責任を免れることができない。 - 日本法令外国語訳データベースシステム
Its idea was also introduced into bunkokuho (the law individual sengoku-daimyo [Japanese territorial lord in the Sengoku period] enforced in their own domain) in the Sengoku period (period of warring states) (Japan): Imagawa Kana Mokuroku (Kana List of Articles of the Imagawa) of the Imagawa clan laid down that 'those who engaged in an armed conflict were both to be executed, irrespective of the question of right or wrong,' and 'who having borne and controlled himself under the provocation... and peacefully settled the matter for the moment was judged as reasonable..., and was to be exempt from punishment' (Article 8).
こうした考え方は戦国時代(日本)の分国法にも取り入れられ、今川氏の今川仮名目録では「喧嘩におよぶ輩は理非を論ぜず双方とも死罪」「喧嘩を仕掛けられても堪忍してこらえ・・とりあえず穏便に振る舞ったことは道理にしたがったと・・して罪を免ぜられるべき」(第8条)とある。 - Wikipedia日英京都関連文書対訳コーパス
Although not specifically in the context of smaller reporting companies or foreign private issuers, some commentators suggested that we use our general exemptive authority under Exchange Act Section 36(a) to exempt certain classes of companies from full and immediate compliance with the disclosures required by the Conflict Minerals Statutory Provision. 特に、小規模な報告企業または外国民間発行人に関する文脈においてではないが、一部の意見提出者は、我々が証取法第36(a)条に基づく一般的な免除権限を利用して、紛争鉱物法律規定の義務づけている開示の全面的かつ即時の遵守を特定種類の企業に免除することを提案した。 - 経済産業省
As discussed above in response to commentators’ suggestions that we exempt smaller reporting companies, we similarly believe that separate disclosure requirements for small entities that would differ from the final reporting requirements for other issuers, or exempting them from those requirements, would not achieve Congress’s objectives of Section 13(p). 小規模な報告企業を除外するという意見提出者の提案に対する議論の中で論じたように、我々は、小規模事業者向けに他の発行人の最終報告要件とは異なる開示要件を定める、あるいは小規模事業者をこれらの要件から除外するという措置を取ると、議会が定めた第13(p)条の目的を達成できないと考える。 - 経済産業省
Respective Prefectural Governments and the Mayors of the designated cities were notified of the disaster support funds applied to the disaster victims of the Great East Japan Earthquake that: 1) The reimbursement period is extended for 3 years; 2) With a guarantor the funds are provided at no interest which is normally provided at 3% interest rate, and without a guarantor, the interest rate is lowered to 1.5%; and 3) Measures are taken to exempt repayment on exceptional cases. (May 2, 2011) 東日本大震災の被災者に適用される災害援護資金については、①償還期間の3年間延長、②通常は3%の利子を保証人ありは無利子、保証人なしは1.5%に引下げ、③償還免除の特例が講じられる旨を各都道府県指定都市市長あて通知(平成23年5月2日) - 厚生労働省
Financial support towards measures to reduce or exempt users' copayments and insurance premiums shall be extended until February 28, 2013 for people under the long-term care insurance in the Caution Zone, etc., and until September 30, 2012 for those covered by the long-term care insurance in other areas. The application of subsidies to pay for food and living expenses, etc. shall be effective until February 29, 2012. (February 9, 2011) 利用者負担及び保険料の減免措置に対する財政支援は、警戒区域等の被保険者については平成25年2月28日まで、その他地域の被保険者については平成24年9月30日まで延長し、食費居住費等に関する補助の適用については、平成24年2月29日までとする(平成24年2月9日) - 厚生労働省