「II」を含む例文一覧(20663)
＜前へ 1 2 .... 404 405 406 407 408 409 410 411 412 413 414 次へ＞- (18) With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2(5)(iv) of the Act with regard to book-entry transfer national government bonds has already obtained the approval set forth in paragraph (5)(iv) of the said Article with regard to book-entry transfer local government bonds, in paragraph (14), the term "a specified book-entry transfer institution certifies" shall be deemed to be replaced with "the specified book-entry transfer institution pertaining to book-entry transfer national government bonds certifies"; the term "other matters specified by an Ordinance of the Ministry of Finance" shall be deemed to be replaced with "and a document that certifies that the person has obtained the approval set forth in item (iv) of the said paragraph with regard to book-entry transfer local government bonds"; the term "submit such documents, in the case of book-entry transfer national government bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds, or in the case of book-entry transfer local government bonds, to the district director prescribed in item (ii)(a) of the said paragraph via the specified book-entry transfer institution pertaining to the said book-entry transfer local government bonds and the person who pays interest on the said book-entry transfer local government bonds" shall be deemed to be replaced with "to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds." In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2(5)(iv) of the Act has been granted at the time of such submission.
１８ 振替国債につき法第五条の二第五項第四号の承認を受けようとする者が振替地方債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「特定振替機関が」とあるのは「振替国債に係る特定振替機関が」と、「その他財務省令で定める書類」とあるのは「及び振替地方債につき同項第四号の承認を受けていることを証する書類」と、「これを、振替国債にあつては」とあるのは「これを」と、「税務署長に、振替地方債にあつては当該振替地方債に係る特定振替機関及び当該振替地方債の利子の支払をする者を経由して同項第二号イに規定する税務署長に」とあるのは「税務署長に」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。 - 日本法令外国語訳データベースシステム - (i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
一 配当可能金額 特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム - (5) The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4(2)(ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), (2) or (3) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding the said relevant business year pursuant to the provisions of this paragraph) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).
５ 法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム - (ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the shares, etc.: The ratio obtained by multiplying the ratio of shareholding of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of shareholding pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of shareholding pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).
二 当該外国法人と他の外国法人（その発行済株式等の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム - (ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose voting rights are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the voting rights: The ratio obtained by multiplying the ratio of voting rights of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of voting rights pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of voting rights pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).
二 当該外国法人と他の外国法人（その議決権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が議決権の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る議決権割合、当該他の外国法人の出資関連外国法人に係る議決権割合、出資関連外国法人の他の出資関連外国法人に係る議決権割合及び出資関連外国法人の当該外国法人に係る議決権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム - (ii) Where a single foreign corporation or two or more foreign corporations intervene(s) between the said foreign corporation and any other foreign corporation (limited to any other foreign corporation the whole or a part of whose claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the "other foreign corporation" in this paragraph) (hereinafter such intervening foreign corporation(s) shall be referred to as a "capital contribution-related foreign corporation(s)" in this paragraph) and the said individual or domestic corporation, the said other foreign corporation, capital contribution-related foreign corporation(s) and the said foreign corporation have a linkage through holding the claims vested in the shares, etc.: The ratio obtained by multiplying the ratio of claims of the said individual or domestic corporation pertaining to the said other foreign corporation sequentially by the said other foreign corporation's ratio of claims pertaining to the capital contribution-related foreign corporation(s), by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to other capital contribution-related foreign corporation(s), and by the capital contribution-related foreign corporation's(s') ratio of claims pertaining to the said foreign corporation (where there are two or more linkages, the sum of the ratios calculated for each of them).
二 当該外国法人と他の外国法人（その株式等の請求権の全部又は一部が個人又は内国法人により所有されているものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の請求権の所有を通じて連鎖関係にある場合 当該個人又は内国法人の当該他の外国法人に係る請求権割合、当該他の外国法人の出資関連外国法人に係る請求権割合、出資関連外国法人の他の出資関連外国法人に係る請求権割合及び出資関連外国法人の当該外国法人に係る請求権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム - (4) The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to a resident prescribed in Article 40-5(1) of the Act received from a specified foreign subsidiary company, etc. related to the said resident during the period of two years or less preceding the day on which an event listed in item (iii) of the said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of the said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) pertaining to the said specified foreign subsidiary company, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5(1) of the Act that was calculated for the said specified foreign subsidiary company, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of the said specified foreign subsidiary company, etc. indirectly held by the said resident via the said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5(1) of the Act).
４ 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。 - 日本法令外国語訳データベースシステム - (i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
一 配当可能金額 特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム - (5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 68-90(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-115(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).
５ 法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は第六十八条の九十第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム - (i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of a deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 68-88(1) or Article 66-4(1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90(1) of the Act pertaining to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said consolidated corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
一 配当可能金額 特定外国子会社等の各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる連結法人との間の取引につき法第六十八条の八十八第一項若しくは第六十六条の四第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該連結法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。 - 日本法令外国語訳データベースシステム - (5) The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90(2)(ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the "amount of adjusted income" in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary company, etc. (including specified foreign subsidiary companies, etc. prescribed in Article 40-4(1) or Article 66-6(1) of the Act)) (such loss shall exclude the amount deducted in business years preceding the said relevant business year pursuant to the provisions of this paragraph or Article 39-15(5)) (where the said sum of the loss exceeds the amount of adjusted income for the relevant business year, the said amount of adjusted income).
５ 法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は第六十六条の六第一項に規定する特定外国子会社等を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。 - 日本法令外国語訳データベースシステム - Article 166 The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term "resident" shall be deemed to be replaced with "nonresident, or a nonresident who performs operations both in and outside Japan," and the term "withholding records" shall be deemed to be replaced with "withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance" ; in Article 120(4), the phrase "resident who performs operations" shall be deemed to be replaced with "nonresident who performs operations in Japan" ; in Article 143 (Blue Return), the phrase "performs operations" shall be deemed to be replaced with "performs operations in Japan" ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase "commenced operations" shall be deemed to be replaced with "commenced operations in Japan."
第百六十六条 前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」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 - (vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.
六 法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム - (vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income.
七 法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム - (5) The provisions of Article 15-6, paragraph (2) and paragraph (4) (excluding item (ii)), Article 16, paragraph (4) (limited to the part pertaining to public human resources development facilities established by the State) and paragraph (6), and Article 23, paragraph (3) shall apply mutatis mutandis to Polytechnic Universities, and the provisions of Article 19 to Article 22 shall apply mutatis mutandis to vocational training provided at Polytechnic Universities. In this case, the term "vocational training prescribed in said relevant items" in Article 15-6, paragraph (2) and the term "vocational training as prescribed in the items of paragraph (1)" in paragraph (4) of the same Article shall be deemed to be replaced with "the business prescribed in Article 27, paragraph (1)"; the term "public human resources development facilities" in Article 21, paragraph (1) and Article 22 shall be deemed to be replaced with "Polytechnic Universities"; and the term "receive public vocational training" in Article 23, paragraph (3) shall be deemed to be replaced with "receive instructor training (meaning instructor training as prescribed in Article 27, paragraph (1)) or vocational training."
５ 第十五条の六第二項及び第四項（第二号を除く。）、第十六条第四項（国が設置する公共職業能力開発施設に係る部分に限る。）及び第六項並びに第二十三条第三項の規定は職業能力開発総合大学校について、第十九条から第二十二条までの規定は職業能力開発総合大学校において行う職業訓練について準用する。この場合において、第十五条の六第二項中「当該各号に規定する職業訓練」とあり、及び同条第四項中「第一項各号に規定する職業訓練」とあるのは「第二十七条第一項に規定する業務」と、第二十一条第一項及び第二十二条中「公共職業能力開発施設」とあるのは「職業能力開発総合大学校」と、第二十三条第三項中「公共職業訓練を受ける」とあるのは「指導員訓練（第二十七条第一項に規定する指導員訓練をいう。）又は職業訓練を受ける」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 - (i) If the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or
一 事業が終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同条第一項第一号の事業については、労災保険率に応ずる部分の額。次号において同じ。）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。 - 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 34 (1) It shall be permissible, to the extent deemed necessary for school educational purposes, to broadcast, or wire-broadcast, or make an automatic public transmission (including making a work transmittable by means of inputting information into an automatic public transmission server already connected to a telecommunications line which is provided for use by the public) for the purpose of such broadcasts being transmitted and simultaneously received exclusively in a Broadcasting Service Area pertaining to these broadcasts ("Broadcasting Service Area" means such Broadcasting Service Area as provided for in Article 2-2, paragraph (2), item (ii) of the Broadcast Act (Act No. 12 of 1950), or for broadcasts for areas not provided in this law a Service Area as provided in Article 14, paragraph (3), item (iii) of the Radio Law (Act No.131 of 1950); the same shall apply hereinafter), a work already made public, in educational broadcast programs or educational wire-broadcast programs which conform to the education course standards established by the laws and regulations on school education, and to reproduce such already-made-public work in teaching materials for these broadcasted and wire-broadcasted programs.
第三十四条 公表された著作物は、学校教育の目的上必要と認められる限度において、学校教育に関する法令の定める教育課程の基準に準拠した学校向けの放送番組又は有線放送番組において放送し、若しくは有線放送し、又は当該放送を受信して同時に専ら当該放送に係る放送対象地域（放送法（昭和二十五年法律第百三十二号）第二条の二第二項第二号に規定する放送対象地域をいい、これが定められていない放送にあつては、電波法（昭和二十五年法律第百三十一号）第十四条第三項第三号に規定する放送区域をいう。以下同じ。）において受信されることを目的として自動公衆送信（送信可能化のうち、公衆の用に供されている電気通信回線に接続している自動公衆送信装置に情報を入力することによるものを含む。）を行い、及び当該放送番組用又は有線放送番組用の教材に掲載することができる。 - 日本法令外国語訳データベースシステム - (ii) Revised provisions of paragraph (1) of Article 10, revised provisions of paragraph (1) of Article 11 and paragraph (1) of Article 12, revised provisions which add one paragraph next to paragraph (3) of Article 15 (excluding the parts relating to overall control for measures in each item of paragraph (1) of Article 25-2), revised provisions which add one article after Article 25 (limited to the parts relating to paragraph (2) of Article 25-2), revised provisions which add one article after Article 30 (limited to the parts relating to paragraph (5) of Article 30-2), revised provisions of item (i) of Article 120 (limited to amendment of "paragraph (1) or (3) of Article 15" reading as "paragraph (1), (3), or (4) of Article 15" (concerning paragraph (4) of Article 15, excluding the parts relating to overall control for measures in each item of paragraph (1) of Article 25-2), the addition of "paragraph (2) of Article 25-2 (including the case where the same provisions are applied mutatis mutandis in paragraph (5) of Article 30-2", under "paragraph (1) of Article 18"), and provisions of paragraph (2) of the next Article. The date to be fixed by Cabinet Order within the scope not exceeding two years from the date of promulgation.
二 第十条第一項の改正規定、第十一条第一項及び第十二条第一項の改正規定、第十五条第三項の次に一項を加える改正規定（第二十五条の二第一項各号の措置の統括管理に係る部分を除く。）、第二十五条の次に一条を加える改正規定（第二十五条の二第二項に係る部分に限る。）、第三十条の次に一条を加える改正規定（第三十条の二第五項に係る部分に限る。）、第百二十条第一号の改正規定（「第十五条第一項若しくは第三項」を「第十五条第一項、第三項若しくは第四項」に改める部分（第十五条第四項については、第二十五条の二第一項各号の措置の統括管理に係る部分を除く。）及び「第十八条第一項」の下に「、第二十五条の二第二項（第三十条の二第五項において準用する場合を含む。）」を加える部分に限る。）並びに次条第二項の規定 公布の日から起算して二年を超えない範囲内において政令で定める日＜昭五五政令第二九六号により昭和五七年六月一日＞ - 日本法令外国語訳データベースシステム - Article 39 (1) Where a Supervisor violates any of the provisions of Article 33-2, Article 34 (1), (3), or (4), Article 35, Article 36, Article 36-3, or Article 37 or conducts any of the acts listed in the respective items of Article 38 (1), or where a solicitor violates any of the provisions of Article 33-2, Article 34 (1), (3), or (4), Article 35, Article 36, or Article 36-3 or conducts any of the acts listed in Article 38 (1) (ii) to (iv), if the competent minister finds the act to involve the risk of impairing the fairness of the Multilevel Marketing Transactions or harming the interests of the counterparty of the Multilevel Marketing Transactions or if the Supervisor does not follow the order under the provision of Article 38 (1), he/she may order the Supervisor to suspend from soliciting or having a solicitor solicit said Multilevel Marketing Transactions pertaining to Multilevel Marketing or to suspend the Supervisor's Multilevel Marketing Transactions in whole or in part by specifying a time limit of no longer than one year.
第三十九条 主務大臣は、統括者が第三十三条の二、第三十四条第一項、第三項若しくは第四項、第三十五条、第三十六条、第三十六条の三若しくは第三十七条の規定に違反し若しくは前条第一項各号に掲げる行為をした場合若しくは勧誘者が第三十三条の二、第三十四条第一項、第三項若しくは第四項、第三十五条、第三十六条若しくは第三十六条の三の規定に違反し若しくは前条第一項第二号から第四号までに掲げる行為をした場合において連鎖販売取引の公正及び連鎖販売取引の相手方の利益が著しく害されるおそれがあると認めるとき又は統括者が同項の規定による指示に従わないときは、その統括者に対し、一年以内の期間を限り、当該連鎖販売業に係る連鎖販売取引について勧誘を行い若しくは勧誘者に行わせることを停止し、又はその行う連鎖販売取引の全部若しくは一部を停止すべきことを命ずることができる。 - 日本法令外国語訳データベースシステム - (2) When the seller or the Service Provider makes full indication of the money that should be borne by the purchaser or the service recipient, the seller or the Service Provider may partially omit indication of the matters specified in Article 11(1)(ii) to (v) (excluding the matters listed in Article 8(1)(iii), (iv), and (vi) to (x)). However, this shall not apply to the time of payment of the charge for the goods or the rights or the consideration for the services where the money pertaining to the sales contract or the Service Contract has been fully or partially paid prior to the delivery of the goods, transfer of the rights, or the offer of the services, to the matters listed in Article 11(1)(iii) of the Act where the seller or the Service Provider does not deliver the goods, transfer the rights, or offer the services pertaining to the application without delay after receiving an application for a sales contract or a Service Contract, and to the matters concerning the liability of the seller where the seller does not bear the liability when the goods have a hidden defect.
２ 購入者又は役務の提供を受ける者の負担すべき金銭の全部を表示する場合は、法第十一条第一項第二号から第五号までに定める事項（第八条第一項第三号、第四号及び第六号から第十号までに掲げる事項を除く。）の一部を表示しないことができる。ただし、売買契約又は役務提供契約に係る金銭の全部又は一部の支払が商品の引渡し若しくは権利の移転又は役務の提供前である場合にあつては商品若しくは権利の代金又は役務の対価の支払時期、売買契約又は役務提供契約の申込みを受けた後遅滞なく当該申込みに係る商品を送付しない場合若しくは権利を移転しない場合又は役務を提供しない場合にあつては法第十一条第一項第三号に掲げる事項及び商品に隠れた瑕疵がある場合に販売業者がその責任を負わない場合にあつては販売業者の責任に関する事項についてはこの限りでない。 - 日本法令外国語訳データベースシステム - (2) When the obligee effecting a seizure fails to make an offer or to provide a guarantee, as provided in each of the following items for the cases set forth respectively therein, within one week from the day of receipt of a notice under the provisions of the preceding paragraph, by deciding, where there is no preferential claim, a price that exceeds the estimated amount of procedural expenses, or where there is a preferential claim, a price that is not less than the total of the estimated amount of procedural expenses and that of the preferential claim (such a price shall hereinafter be referred to as the "obligee's offered price" in this paragraph), the execution court shall rescind the procedure of a compulsory auction pertaining to the petition filed by the obligee effecting a seizure; provided, however, that this shall not apply when the obligee effecting a seizure has proved, within said period, that none of the items of the preceding paragraph apply, or that in the case set forth in item (ii) of said paragraph, the minimum purchase price of the real property exceeds the estimated amount of procedural expenses and that the consent has been obtained from the persons who have the preferential claim (excluding a person who is expected to be able to receive full performance of his/her preferential claim at the minimum purchase price) for the sale of the real property:
２ 差押債権者が、前項の規定による通知を受けた日から一週間以内に、優先債権がない場合にあつては手続費用の見込額を超える額、優先債権がある場合にあつては手続費用及び優先債権の見込額の合計額以上の額（以下この項において「申出額」という。）を定めて、次の各号に掲げる区分に応じ、それぞれ当該各号に定める申出及び保証の提供をしないときは、執行裁判所は、差押債権者の申立てに係る強制競売の手続を取り消さなければならない。ただし、差押債権者が、その期間内に、前項各号のいずれにも該当しないことを証明したとき、又は同項第二号に該当する場合であつて不動産の買受可能価額が手続費用の見込額を超える場合において、不動産の売却について優先債権を有する者（買受可能価額で自己の優先債権の全部の弁済を受けることができる見込みがある者を除く。）の同意を得たことを証明したときは、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 - (xv) acts by an agent, representative, or a person who was, within one year of the date of the act, an agent or representative of an owner of a right relating to a trademark (such right shall be limited to a right equivalent to a trademark right; hereinafter simply referred to as a "right" in this item) in a country of the Union established by the Paris Convention (which means the Paris Convention as defined in Article 4(1)(ii) of the Trademark Act (Act No. 127 of 1959)) or in a Member of the World Trade Organization or in a contracting party to the Trademark Law Treaty, without a legitimate reason and the consent of the owner of such right, using a trademark identical or similar to the trademark relating to such right in respect of goods or services identical or similar to those relating to such right, or the act of assigning, delivering, displaying for the purpose of assignment or delivery, exporting, importing or providing through an electric telecommunication line goods using such trademark, which are identical or similar to the goods relating to such right, or providing services using such trademark, which are identical or similar to the services relating to such right.
十五 パリ条約（商標法（昭和三十四年法律第百二十七号）第四条第一項第二号に規定するパリ条約をいう。）の同盟国、世界貿易機関の加盟国又は商標法条約の締約国において商標に関する権利（商標権に相当する権利に限る。以下この号において単に「権利」という。）を有する者の代理人若しくは代表者又はその行為の日前一年以内に代理人若しくは代表者であった者が、正当な理由がないのに、その権利を有する者の承諾を得ないでその権利に係る商標と同一若しくは類似の商標をその権利に係る商品若しくは役務と同一若しくは類似の商品若しくは役務に使用し、又は当該商標を使用したその権利に係る商品と同一若しくは類似の商品を譲渡し、引き渡し、譲渡若しくは引渡しのために展示し、輸出し、輸入し、若しくは電気通信回線を通じて提供し、若しくは当該商標を使用してその権利に係る役務と同一若しくは類似の役務を提供する行為 - 日本法令外国語訳データベースシステム - (2) A Pension Insurer shall provide notice of the name, domicile and other circumstances as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person that is defined by any of the following items from April 2 to June 1 of said year (including a person who is defined by item (i) during the period from March 1 to April 1 of said year that has not yet received the payment of an Old Age, etc., Pension Benefit from said Pension Insurer as of April 1 of said year, and excluding a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from August 1 of said year to May 31 of the following year is less than the amount determined by a Cabinet Order as of June 1 of said year, and a person that corresponds to item (ii) of the preceding paragraph) by the due date as determined by an Ordinance of the Ministry of Health, Labour, and Welfare every year to the Municipality where said person is domiciled as of June 1 of said year:
２ 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の四月二日から六月一日までの間に次の各号のいずれかに該当するに至った者（当該年の三月一日から四月一日までの間に第一号に該当するに至った者であって、当該年の四月一日現在において当該年金保険者から老齢等年金給付の支払を受けていないものを含み、当該年の八月一日から翌年の五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の六月一日の現況において政令で定める額未満である者及び前項第二号に該当する者を除く。）の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の六月一日現在において住所を有する市町村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 - (ii) Revised provisions of Article 107 and Article 195 of the Patent Act and item 1 through item 4 and item 6 of the Appended Table in Article 1; revised provisions of Article 31 and Article 54 of the Utility Model Act in Article 2; revised provisions of Article 42 and Article 67 of the Design Act in Article 3; revised provisions of Article 40, Article 41-2, Article 65-7 and Article 76 of the Trademark Act in Article 4; revised provisions of Article 18 of the Act on International Applications under the Patent Cooperation Treaty in Article 5; revised provisions of Article 40 of the Act on Special Provisions of Procedures, etc. concerning Industrial Property Rights in Article 6 (excluding the part pertaining to paragraph 1 in the same Article) and the provisions of Article 7 and Article 8; provisions of paragraph 2 through paragraph 6 of the Article 2 of the Supplementary Provisions, paragraph 2 and paragraph 3 of Article 3, paragraph 1 of Article 4, paragraph 1 of Article 5, Article 7 through Article 11, and Article 16 and Article 19; April 1 of 2004
二 第一条中特許法第百七条、第百九十五条並びに別表第一号から第四号まで及び第六号の改正規定、第二条中実用新案法第三十一条及び第五十四条の改正規定、第三条中意匠法第四十二条及び第六十七条の改正規定、第四条中商標法第四十条、第四十一条の二、第六十五条の七及び第七十六条の改正規定、第五条中特許協力条約に基づく国際出願等に関する法律第十八条の改正規定、第六条中工業所有権に関する手続等の特例に関する法律第四十条の改正規定（同条第一項に係る部分を除く。）並びに第七条及び第八条の規定並びに附則第二条第二項から第六項まで、第三条第二項及び第三項、第四条第一項、第五条第一項、第七条から第十一条まで、第十六条並びに第十九条の規定 平成十六年四月一日 - 日本法令外国語訳データベースシステム - (8) The provisions of Article 97(3) and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5), and Article 851) (Action for Pursing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action seeking payment under the provisions of Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (5). In this case, the phrase "shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "Specified Equity Member, or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (or, in cases where a shorter period is prescribed in the articles of incorporation, such a period or longer)," the term "shareholder" in paragraphs (3) to (5) and (7) of that Article shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
８ 第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、第五項において準用する同法第二百十二条第一項の規定による支払を求める訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム - (5) The provisions of Article 297(4) (Demand for Calling of Meeting by Shareholders), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions of Appeal), Article 875 (Exclusion from the Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to cases where the request that a general meeting of members be called is made pursuant to paragraph (1) or paragraph (2). In this case, the phrase "the shareholders who made the request pursuant to the provisions of paragraph (1)" in Article 297(4) of that Act shall be deemed to be replaced with "the Specified Equity Members who made the request pursuant to Article 53(1) of the Asset Securitization Act or the Preferred Equity Members who made the request pursuant to paragraph (2) of that Article" and the phrase "the request pursuant to the provisions of paragraph (1)" in Article 297(4)(i) and (ii) of the Companies Act shall be deemed to be replaced with "the request pursuant to the provisions of Article 53(1) or (2) of the Asset Securitization Act."
５ 会社法第二百九十七条第四項（株主による招集の請求）、第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十一条（理由の付記）、第八百七十四条（第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は、第一項又は第二項の規定による社員総会の招集の請求があった場合について準用する。この場合において、同法第二百九十七条第四項中「第一項の規定による請求をした株主」とあるのは「資産流動化法第五十三条第一項の規定による請求をした特定社員又は同条第二項の規定による請求をした優先出資社員」と、同項第一号及び第二号中「第一項の規定による請求」とあるのは「資産流動化法第五十三条第一項又は第二項の規定による請求」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 - (6) Article 97(3) of this Act and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2) and (5), and Article 851) (Action for Pursuing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to actions for the return of benefits under paragraph (3). In this case, the phrase "A shareholder (excluding a Holder of Shares Less than One Unit who is unable to exercise right pursuant to the provisions of the articles of incorporation under Article 189(2)) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period or longer)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified Equity Member or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
６ 第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、第三項の利益の返還を求める訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム - (2) Article 97(3) of this Act and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847(2), Article 849(2), and (5) and Article 851) (Action for Pursuing the Liability, etc. of a Stock Company) of the Companies Act shall apply mutatis mutandis to an action demanding payment under Article 212(1) of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the phrase "A shareholder (excluding a Holder of Shares Less Than One Unit who is unable to exercise rights pursuant to the provisions of the articles of incorporation) having the shares consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more)" in Article 847(1) of the Companies Act shall be deemed to be replaced with "A Specified Equity Member or a Preferred Equity Member who has held Preferred Equity continuously for the preceding six months (if a shorter period is provided for in the articles of incorporation, such a period)," the term "shareholder" in Article 847(3) to (5) inclusive and (7) of the Companies Act shall be deemed to be replaced with "Specified or Preferred Equity Member," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
２ 第九十七条第三項及び会社法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項及び第五項並びに第八百五十一条を除く。）（株式会社における責任追及等の訴え）の規定は、前項において準用する同法第二百十二条第一項の規定による支払を求める訴えについて準用する。この場合において、同法第八百四十七条第一項中「六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き株式を有する株主（第百八十九条第二項の定款の定めによりその権利を行使することができない単元未満株主を除く。）」とあるのは「特定社員又は六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き優先出資を有する優先出資社員」と、同条第三項から第五項まで及び第七項中「株主」とあるのは「特定社員又は優先出資社員」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム - (ii) exercise of the rights of members prescribed in Article 36(5), Article 42(5), Article 210 of the Companies Act as applied mutatis mutandis pursuant to Article 138(1) or Article 147(1), Article 53(1) or (2), Article 297(4) of the Companies Act as applied mutatis mutandis pursuant to Article 53(5), Article 57(1) to (3) inclusive, Article 58(1), Article 81(1), Article 82 (including the cases where it is applied mutatis mutandis pursuant to Article 170(3)), Article 83 (including the cases where it is applied mutatis mutandis pursuant to Article 170(3)), Article 100(1), or Article 168(4), exercise of a right of a member or creditor prescribed in Article 180(2) of this Act or in Article 522(1) of the Companies Act as applied mutatis mutandis pursuant to Article 180(4) or exercise of a right of a creditor prescribed in Article 547(1) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 180(4);
二 第三十六条第五項、第四十二条第五項、第百三十八条第一項若しくは第百四十七条第一項において準用する会社法第二百十条、第五十三条第一項若しくは第二項、同条第五項において準用する同法第二百九十七条第四項、第五十七条第一項から第三項まで、第五十八条第一項、第八十一条第一項、第八十二条（第百七十条第三項において準用する場合を含む。）、第八十三条（第百七十条第三項において準用する場合を含む。）、第百条第一項若しくは第百六十八条第四項に規定する社員の権利の行使、第百八十条第二項若しくは同条第四項において準用する同法第五百二十二条第一項に規定する社員若しくは債権者の権利の行使又は第百八十条第四項において準用する同法第五百四十七条第一項若しくは第三項に規定する債権者の権利の行使 - 日本法令外国語訳データベースシステム - Article 46 (1) In the case where a final and binding judgment, etc., to which another qualified consumer organization is a party, has been already issued pursuant to the main clause of item (ii) of para. (5) of Article 12, with respect to a pending lawsuit for demand of an injunction, and there is a reasonable ground to suspect that said another qualified consumer organization have any of the reasons provided for in item (iv) of the para. (1) of Article 34, with respect to court proceedings, etc. pertaining to said final and binding judgment, etc. (including the case where they may be deemed to have any of the reasons provided for in item (iv) of the para. (1) of Article 34 pursuant to the provision of para. (2) of Article 34), and it is found that considerable period of time may be required to determine the rescission of certification provided in the para. (1) of Article 13 pursuant to the provision of para. (1) of Article 34 or the certification pursuant to the provision of para. (3) of Article 34 (hereinafter referred to as "Rescission of Certification, etc." in the following article), the Prime Minister shall notify the court where the lawsuit for an injunction is pending (hereinafter referred to as "Court in Charge of the Case" in this article) of the same and the period of time expected to be required to determine, pursuant to a Cabinet Office Ordinance.
第四十六条 内閣総理大臣は、現に係属する差止請求に係る訴訟につき既に他の適格消費者団体を当事者とする第十二条第五項第二号本文の確定判決等が存する場合において、消費者団体につき当該確定判決等に係る訴訟等の手続に関し第三十四条第一項第四号に掲げる事由があると疑うに足りる相当な理由がある場合（同条第二項の規定により同号に掲げる事由があるものとみなすことができる場合を含む。）であって、同条第一項の規定による第十三条第一項の認定の取消し又は第三十四条第三項の規定による認定（次項において「認定の取消し等」という。）をするかどうかの判断をするため相当の期間を要すると認めるときは、内閣府令で定めるところにより、当該差止請求に係る訴訟が係属する裁判所（以下この条において「受訴裁判所」という。）に対し、その旨及びその判断に要すると認められる期間を通知するものとする。 - 日本法令外国語訳データベースシステム - (2) In the case where NEDO performs transitional functions related to mining exploration loans pursuant to the provisions of the preceding paragraph, the phrase "the functions listed in paragraph (1), item (xiv) of the preceding Article" in Article 16, paragraph (1) and paragraph (4) shall be deemed to be replaced with "the functions listed in paragraph (1), item (xiv) of the preceding Article and transitional functions related to mining exploration loans as prescribed in Article 6, paragraph (1) of the Supplementary Provisions"; the phrase "the functions listed in the items of Article 15, paragraph (1) (excluding item (xii) and item (xiii)) and the items of Article 15, paragraph (2)" in Article 17, item (ii) shall be deemed to be replaced with "the functions listed in the items of Article 15, paragraph (1) (excluding item (xii) and item (xiii)), the items of Article 15, paragraph (2), and transitional functions related to mining exploration loans as prescribed in Article 6, paragraph (1) of the Supplementary Provisions"; the phrase "the functions prescribed in Article 15" in Article 19, paragraph (1) shall be deemed to be replaced with "the functions prescribed in Article 15 and transitional functions related to mining exploration loans as prescribed in Article 6, paragraph (1) of the Supplementary Provisions"; and the phrase "those prescribed in Article 15" in Article 27, item (i) shall be deemed to be replaced with "those prescribed in Article 15 and transitional functions related to mining exploration loans as prescribed in Article 6, paragraph (1) of the Supplementary Provisions."
２ 前項の規定により機構が探鉱貸付経過業務を行う場合には、第十六条第一項及び第四項中「前条第一項第十四号に掲げる業務」とあるのは「前条第一項第十四号に掲げる業務及び附則第六条第一項に規定する探鉱貸付経過業務」と、第十七条第二号中「第十五条第一項各号（第十二号及び第十三号を除く。）及び第二項各号に掲げる業務」とあるのは「第十五条第一項各号（第十一号及び第十二号を除く。）及び第二項各号に掲げる業務並びに附則第六条第一項に規定する探鉱貸付経過業務」と、第十九条第一項中「第十五条に規定する業務」とあるのは「第十五条に規定する業務及び附則第六条第一項に規定する探鉱貸付経過業務」と、第二十七条第一号中「第十五条に規定する業務」とあるのは「第十五条に規定する業務並びに附則第六条第一項に規定する探鉱貸付経過業務」とする。 - 日本法令外国語訳データベースシステム - (ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero).
二 本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合 当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零） - 日本法令外国語訳データベースシステム - Article 2 (1) A Bank, etc. (meaning a Bank, etc. as defined by Article 4(5) of the Banking Act after the revision by Article 1 (hereinafter referred to as the "New Banking Act"); hereinafter the same shall apply in this Article) which, at the time when this Act comes into effect, holds shares (limited to voting shares) or equity (hereinafter shares or equity are collectively referred to as "Shares, etc.") of which the number or amount exceeds fifty hundredths of the total number of the issued shares (limited to voting shares) or the total amount of contribution (hereinafter the total number of issued shares and the total amount of contribution are collectively referred to as "Issued Shares, etc.") of a company falling under any of the categories listed in Article 16-4(1)(ii) of the New Banking Act (including the cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by Article 2 (hereinafter referred to as the "New Long-Term Credit Bank Act") or Article 11 of the Foreign Exchange Bank Act after the revision by Article 3 (hereinafter referred to as the "New Foreign Exchange Bank Act"); the same shall apply in the following paragraph) shall notify to that effect to the Minister of Finance within three months from the day when the Act comes into effect (hereinafter referred to as the "Effective Date").
第二条 この法律の施行の際現に一の銀行等（第一条の規定による改正後の銀行法（以下「新銀行法」という。）第四条第五項に規定する銀行等をいう。以下この条において同じ。）が新銀行法第十六条の四第一項第二号（第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第十七条又は第三条の規定による改正後の外国為替銀行法（以下「新外国為替銀行法」という。）第十一条において準用する場合を含む。次項において同じ。）に掲げる会社の発行済株式（議決権のあるものに限る。）の総数又は出資の総額（以下「発行済株式等」という。）の百分の五十を超える数又は額の株式（議決権のあるものに限る。）又は持分（以下「株式等」という。）を所有しているものは、当該銀行等は、この法律の施行の日（以下「施行日」という。）から起算して三月以内にその旨を大蔵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 - Article 14 (1) A person who intends to make a notification pursuant to the provisions of Article 19 of the Act shall submit a written notice of changes to a specified worker dispatching undertaking (Form 10) to the Minister of Health, Labour and Welfare, along with documents related to said changed matters out of the documents prescribed in paragraph (2) of Article 11, within 30 days from the day following the day on which the fact pertaining to said changes occurred in the case of making a notification of changes listed in item (iv) of paragraph (2) of Article 5 of the Act, and within ten days from the day following the day on which the fact pertaining to said changes occurred in the case of making a notification of changes other than those listed in the same item; provided, however, that when a notifier has, on the occasion of making a notification under paragraph (1) of Article 11 of the Act with regard to said changes, attached documents related to said changed matters out of the documents listed in (a) to (c) of item (i) of paragraph (2) of Article 1-2 in the case of a juridical person, or documents related to said changed matters out of the documents listed in (a) of item (ii) of the same paragraph in the case of an individual, said documents are not required.
第十四条 法第十九条の規定による届出をしようとする者は、法第五条第二項第四号に掲げる事項の変更の届出にあつては当該変更に係る事実のあつた日の翌日から起算して三十日以内に、同号に掲げる事項以外の事項の変更の届出にあつては当該変更に係る事実のあつた日の翌日から起算して十日以内に、第十一条第二項に規定する書類のうち当該変更事項に係る書類を添えて、特定労働者派遣事業変更届出書（様式第十号）を厚生労働大臣に提出しなければならない。ただし、届出者が当該変更に係る法第十一条第一項の規定による届出をした際に、法人にあつては第一条の二第二項第一号イからハまでに掲げる書類のうち当該変更事項に係る書類、個人にあつては同項第二号イに掲げる書類のうち当該変更事項に係る書類を添付したときは、当該書類を添付することを要しない。 - 日本法令外国語訳データベースシステム - There are plans to dispatch survey teams to study the situation in other countries if necessary. Accounting standards constitute a basic element of the economy, so this debate should not be limited to technical matters. Accounting standards constitute a basic element of the economy, so this debate should not be limited to technical matters. In that sense, this concerns economic activities of diverse companies, including unlisted companies and small and medium-size enterprises (SMEs). In that sense, this concerns economic activities of diverse companies, including unlisted companies and small and medium-size enterprises (SMEs). As for Japan’s tax and accounting systems, a man named Shoup came to Japan after World War II (to make recommendations concerning the Japanese tax system) on behalf of the GHQ (General Headquarters) of the occupying forces, as you may know. In Japan, accounting and tax systems are closely related to each other, while in the United States, they are very separate. In Japan, accounting and tax laws are very closely related to each other. In Europe, too, tax and accounting systems are closely related to each other. But they are very separate in the United States.
諸外国の実態についても、必要に応じて調査ミッションの派遣なども考えられているところであり、会計基準というのは経済の基本でございまして、単なる技術的な論議に限定することなく、やはり私は、国際会計基準というのは経済、あるいはただ一経理の技術的な問題ではなく、極めて大きな経済の基本であると私は思っておりまして、そういった意味でより広く、非上場企業、中小企業も含めた多様な企業の経済活動や、それから当然、企業でございますから税制、会社法、日本の税制と会計につきましては、もうご存じだと思いますが、シャウプさんというのが戦後、GHQで来まして、日本の場合は非常に会計と税制とが近いというわけでございまして、アメリカは税会一致と日本のものを申しますが、アメリカの場合は会計法と税制は非常に離れておりますけれども、そういった意味で日本の場合は、この会計法と税法とは基本的に非常に近い関係にあるわけでございますし、ヨーロッパもどちらかというと、税制と会計は近い関係にあるわけでございますが、アメリカは非常に離れております。 - 金融庁 - The Panel issued a report in May 2002, finding that: (i) the EU Regulation constitutes a "technical regulation" under the TBT Agreement; (ii) the Codex standard is a "relevant international standard" as defined in Article 2.4 because both the EU and the Codex standards refer to the same product (preserved sardines) and the EU Regulation sets forth labelling requirements that correspond to the Codex standard although the Codex standard was not used "as a basis for" the EU Regulation; and (iii) the complaining party only bears the burden of establishing a prima facie case by demonstrating that a relevant international standard exists and has not been used as a basis for the technical regulation in question, while the complainant bears the burden of demonstrating that the relevant international standards would be "an ineffective or inappropriate means for the fulfilment of the legitimate objectives." The Panel found that the EU failed to demonstrate that the Codex standard was an ineffective or inappropriate means for the fulfilment of the legitimate objectives (and conversely, Peru demonstrated that the Codex standard was an effective and appropriate means for such objectives). Therefore, the Panel concluded that the EU Regulation violates Article 2.4 of the TBT Agreement.
パネルは2002年５月に報告書を提出し、①本規則はTBT 協定上の「強制規格」に該当する、②本規則とCodex 規格が共に缶詰イワシという同じ産品を扱い、本規則がCodex 規格に対応するラベリング要件を定めていること等から、Codex 規格はTBT 協定上の「関連する国際規格」に該当するが、Codex 規格は本規則の基礎として用いられていない、③提訴国側は、関連する国際規格が存在し、当該国際規格が問題となっている強制規格の基礎として用いられていないことを示せば足り、「関連する国際規格が、追求される正当な目的を達成する方法として効果的でなく又は適当でない場合」に該当するか否かの挙証責任は措置国側にあるとした上で、本件において、Codex 規格が本規則の追求する正当な目的を達成する方法として効果的でなく又は適当でないことはEU によって立証されておらず（加えて、ペルーはCodex 規格が正当な目的達成のために効果的で適当であることを示す十分な証拠と法的根拠を提示しているとの判断も示した。）、本規則はTBT 協定第２条４項に違反すると認定した。 - 経済産業省 - (6) The General Partner may not engage in transactions with the Partnership for itself or any third party; provided, however, that [, (A)] the General Partner may engage in any transaction [as set forth in the following items] where such transaction is approved by (i) [___]% or more of the members of the Advisory Board or (ii) the Limited Partnersholding a Number of Partnership Units equal to [___]% or more of the aggregate Number of Partnership Units of all of the Limited Partners [and, (B) the General Partner may engage in any transaction other than those set forth in the following items where the General Partner may offer, in advance, to the Advisory Board or the Limited Partners an opportunity to express their opinions or provide advice]. If the General Partner requests for such an approval [or offers such an opportunity to express opinions or provide advice], the General Partner shall provide a prior written notice of details of the related transaction to the members of the Advisory Board or the Limited Partners. [The General Partner shall not be bound by any opinion or advice expressed or provided by any member of the Advisory Board or any Limited Partner under this paragraph.]
6. 無限責任組合員は、自己又は第三者のために本組合と取引をすることができない。但し、［次に掲げる取引については、］(ⅰ)諮問委員会の委員の［ ］分の［ ］以上がかかる取引を承認した場合又は(ⅱ)総有限責任組合員の出資口数の合計の［ ］分の［ ］以上に相当する出資口数を有する有限責任組合員がかかる取引を承認した場合［、また、次に掲げる取引以外の取引については、事前に諮問委員会又は有限責任組合員に意見陳述又は助言の提供の機会を与えた場合、］無限責任組合員は、自己又は第三者のために本組合と取引をすることができる。無限責任組合員は、かかる承認を求める場合［又は意見陳述若しくは助言の機会を与える場合]には、諮問委員会の委員又は有限責任組合員に対し、あらかじめ書面により当該取引の内容を通知するものとする。[なお、無限責任組合員は、本項に基づく諮問委員会の委員又は有限責任組合員の意見又は助言に拘束されるものではない。] - 経済産業省 - (ii) If the General Partner receives funds (“Other Profits”) in the form of dividends, interests, royalties, or other profits (excluding those included in Disposition Profits) in respect of Portfolio Securities and/or Portfolio Intellectual Property relating to a Portfolio Investment, the General Partner shall distribute to theParticipating Interested Partners in respect of such Portfolio Investment the balance of such Other Profits after the deduction of: (x) the sum of (a) costs and expenses, if any, and taxes and other public duties, if any, required to receive such Other Profits and (b) expenses of the Partnership concerning such Portfolio Investment, if any, due and payable at the time of the receipt of such Other Profits; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, in proportion to their respective Percentage Interests of such Participating Interested Partners (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), on such date as the General Partner, in its discretion, designates within [_] months from the end of the business year in which the day of receipt of such funds falls.
② 無限責任組合員は、あるポートフォリオ投資に係る投資証券等及び／又は投資知的財産権に関して配当、利息、使用許諾料その他の収益に係る金銭（処分収益に含まれるものを除く。）（以下、「その他投資収益」という。）を受領したときは、かかる金銭を受領した日の属する事業年度の末日から［ ］ヶ月以内の無限責任合員がその裁量により指定する日において、当該ポートフォリオ投資に係る対象組合員等に対し、当該その他投資収益から、当該受領に要した諸費用（もしあれば）及び公租公課（もしあれば）並びに当該受領の時において支払期限が到来している当該ポートフォリオ投資に係る組合費用（もしあれば）の合計額を控除した上、本条第4 項の定めに従い成功報酬（もしあれば）の額を控除した残額に相当する金銭を、当該各対象組合員等の対象持分割合（但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。）に応じて按分した割合により分配するものとする。 - 経済産業省 - (ii) Minister of Economy, Trade and Industry: with regard to Commodity Exchanges which open only the Commodity Markets where Listed Commodities consist solely of Commodities related to the Ministry of Economy, Trade and Industry (which refers to such Commodities other than Commodities related to the Ministry of Agriculture, Forestry and Fisheries; the same shall apply hereinafter) or the Commodity Markets where Listed Commodities consist solely of Commodity Indices of which the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry (hereinafter referred to as "Commodity Markets related to the Ministry of Economy, Trade and Industry"), Commodity Clearing Organizations which conduct Business of Assuming Commidity Transaction Debts solely pertaining to Commodity Markets related to the Ministry of Economy, Trade and Industry, establishers of Facilities Similar to Type 1 Specified Commodity Market or Facilities Similar to Type 2 Specified Commodity Market for carrying out transactions solely for Commodities related to the Ministry of Economy, Trade and Industry or for Commodity Indices where the sole target Goods are Commodities related to the Ministry of Economy, Trade and Industry, or Over-the-Counter Commodity Futures Transactions Dealers pertaining to Over-the-Counter Commodity Futures Transactions solely using quotations on the Commodity Markets related to the Ministry of Economy, Trade and Industry
二 経済産業省関係商品（商品のうち農林水産省関係商品以外のものをいう。以下同じ。）のみを上場商品とする商品市場若しくはその対象となる物品が経済産業省関係商品のみである商品指数を上場商品指数とする商品市場（以下「経済産業省関係商品市場」という。）のみを開設する商品取引所、経済産業省関係商品市場のみに係る商品取引債務引受業を行う商品取引清算機関、経済産業省関係商品のみ若しくはその対象となる物品が経済産業省関係商品のみである商品指数のみについて取引をするための第一種特定商品市場類似施設若しくは第二種特定商品市場類似施設の開設者又は経済産業省関係商品市場における相場のみを利用した店頭商品先物取引等に係る店頭商品先物取引業者については、経済産業大臣 - 経済産業省 - (10) When a Futures Commission Merchant intends to receive approval under paragraph 7, item 3 or paragraph 8, item 3, he/she shall submit a written application for approval including the following matters to the competent ministry with a copy of contract or an equivalent document attached to it: (i) trade name; (ii) the date of receiving permission or the date of the renewal of permission; (iii) the amount of the Payment before Maturity, etc. (in the case where the amount is denominated in a foreign currency, the amount of the Payment before Maturity, etc. and the amount thereof in Japanese Yen); (iv) the amount of the current short-term subordinated debts or long-term subordinated debts and those after making the Payment before Maturity, etc. (in the case where the amount is denominated in foreign currency, the amount of the short-term subordinated debts or long-term subordinated debts and the amount thereof in Japanese Yen); (v) the reasons for the Payment before Maturity, etc.; (vi) the scheduled date of the Payment before Maturity, etc.; (vii) the financing methods and other concrete measures for maintaining the sufficient Net Assets Regulation Ratio (which means the Net Assets Regulation Ratio prescribed in Article 211, paragraph 1 of the Act; the same shall apply hereinafter); (viii) the estimated Net Assets Regulation Ratio after making the Payment before - 56 - Maturity, etc.
１０ 第七項第三号又は第八項第三号の承認を受けようとする商品取引員は、次に掲げる 事項を記載した承認申請書に契約書の写し又はこれに準ずる書類を添付して、主務大臣 に提出しなければならない。 一商号 二許可年月日又は許可更新年月日 三期限前弁済等の額（外貨建てである場合にあっては、期限前弁済等の額及びその円 換算額）四現在及び期限前弁済等を行った後の短期劣後債務又は長期劣後債務の額（外貨建て である場合にあっては、短期劣後債務又は長期劣後債務の額及びその円換算額）五期限前弁済等を行う理由 六期限前弁済等の予定日 七十分な純資産額規制比率（法第二百十一条第一項に規定する純資産額規制比率をい う。以下同じ。）を維持するための資本金調達その他の具体的措置の内容 八期限前弁済等を行った後の純資産額規制比率の推定値 - 経済産業省 - (2) When a Commodity Exchange receives the deposit of clearing margins from a Member, etc. or an Intermediary pursuant to the provisions of Article 103, paragraph 1 of the Act (excluding the case where a Member, etc. carries out transactions on a Commodity Market on a person's own account), it shall recognize that a person specified in the following items has the right to claim the return for said clearing margin (limited to within the amount of the customer margin or intermediation margin which the person specified in said respective items has deposited), according to the classification listed in said respective items: (i) in the case where a Member, etc. has received the deposit of customer margins from a customer and deposited the clearing margins with a Commodity Exchange: said customer; (ii) in the case where a Member, etc. has received the deposit of a customer margin from an Intermediary (limited to those who have received the deposit of an intermediation margin from an Intermediation Customer) or an Intermediation Customer and deposited a clearing margin with a Commodity Exchange: said Intermediation Customer; (iii) in the case where an Intermediary has received the deposit of an intermediation margin from an Intermediation Customer and deposited a clearing margin with a Commodity Exchange: said Intermediation Customer.
２ 商品取引所は、法第百三条第一項の規定に基づき会員等又は取次者から取引証拠金の 預託を受けるとき（会員等が自己の計算において商品市場における取引を行う場合を除 く。）は、次の各号に掲げる場合の区分に応じ、当該各号に定める者が当該取引証拠金 （当該各号に定める者が預託した委託証拠金又は取次証拠金の額の範囲内に限る。）に 対する返還請求権を有するものとしなければならない。 一会員等が委託者から委託証拠金の預託を受けて商品取引所に取引証拠金を預託した 場合当該委託者 二 会員等が取次者（取次委託者から取次証拠金の預託を受けている者に限る。）又は 取次委託者から委託証拠金の預託を受けて商品取引所に取引証拠金を預託した場合 当該取次委託者 三取次者が取次委託者から取次証拠金の預託を受けて商品取引所に取引証拠金を預託 した場合当該取次委託者 - 経済産業省 - (2) The requirements specified by an ordinance of the competent ministry set forth in Article 112, paragraph 2 of the Act shall be subject to any of the following items: (i) the amount of the transactions pertaining to one transaction term of one Member, etc. on a Commodity Market on a person’s own account and for which settlement is not completed exceeds the amount listed in column 5 of the Appended Table 2 by buying and selling and for each type of Listed Commodities or Listed Commodity Indices listed in column 4 of the same Table which are subject to transactions on the Commodity Markets listed in column 2 of the same Table opened by the Commodity Exchanges listed in column 1 of the same Table; (ii) the amount of the transactions pertaining to one transaction term of one Member, etc. on a Commodity Market on a person's own account and for which settlement is not completed exceeds the amount listed in column 6 of the Appended Table 2 by buying and selling and for each type of Listed Commodities or Listed Commodity Indices listed in column 4 of the same Table which are subject to transactions on the Commodity Markets listed in column 2 of the same Table opened by Commodity Exchanges listed in column 1 of the same Table.
２ 法第百十二条第二項の主務省令で定める要件は、次の各号のいずれかに該当すること とする。 一商品市場における一の会員等の一の取引の期限に係る自己の計算による取引であっ て決済を結了していないものの数量が別表第二の第一欄に掲げる商品取引所が開設す る同表の第二欄に掲げる商品市場において取引の対象とされる同表の第四欄に掲げる 上場商品又は上場商品指数の種類ごと、かつ、売付け又は買付けの別ごとに、同表の 第五欄に掲げる数量を超えること。二商品市場における一の取引の期限に係る一の委託者の計算による取引であって決済 を結了していないものの数量が別表第二の第一欄に掲げる商品取引所が開設する同表 の第二欄に掲げる商品市場において取引の対象とされる同表の第四欄に掲げる上場商 品又は上場商品指数の種類ごと、かつ、売付け又は買付けの別ごとに、同表の第六欄 に掲げる数量を超えること。 - 経済産業省 - The method specified by an ordinance of the competent ministry set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis by replacing the terms pursuant to Article 131-6 of the Act shall be the method deemed to be the higher of the following amounts as the price of Securities prescribed in the same item: (i) the final price on the market where said Securities are traded on the day when the value set forth in Article 199, paragraph 1, item 3 of the Company Act was determined (hereinafter referred to as the "Value Determination Day" in this Article) (in the case where there are no buying and selling transactions on the Value Determination Day or the Value Determination Day falls on a holiday of said market, the first concluded price of the next buying and selling transactions); (ii) when said Securities are subject to TOB, etc. (which means TOB, etc.prescribed in Article 2, paragraph 3, item 15 of the Ordinance for Enforcement of the Company Act; hereinafter the same shall apply in this item) as on the Value Determination Day, the price of said Securities at the time of drawing up a contract pertaining to said TOB, etc. as on said Value Determination Day.
法第百三十一条の六において読み替えて準用する会社法第二百七条第九項第三号に規定 する主務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。 一会社法第百九十九条第一項第三号の価額を定めた日（以下この条において「価額 決定日」という。）における当該有価証券を取引する市場における最終の価格（当該 価額決定日に売買取引がない場合又は当該価額決定日が当該市場の休業日に当たる場 合にあっては、その後最初になされた売買取引の成立価格）二価額決定日において当該有価証券が公開買付け等（会社法施行規則第二条第三項第 十五号 に規定する公開買付け等をいう。以下この号において同じ。）の対象であると きは、当該価額決定日における当該公開買付け等に係る契約における当該有価証券の 価格 - 経済産業省 - The matters specified by an ordinance of the competent ministry set forth in - 82 - Article 140, item 3 of the Act shall be as follows: (i) when a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger becomes a member of a Member Commodity Exchange Surviving an Absorption-Type Merger in Absorption-Type Merger, the matters concerning the number of units of the contribution of said Member Commodity Exchange Surviving an Absorption-Type Merger which substitutes the shares allotted to a member of said Member Commodity Exchange Dissolved in an Absorption-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Surviving an Absorption-Type Merger; (ii) when a Member Commodity Exchange Surviving an Absorption-Type Merger issues money to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger in lieu of his/her shares upon an Absorption-Type Merger, the amount of said money or its calculation method; (iii) in the cases prescribed in the preceding two items, the matters concerning the first contribution to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger and the allocation of money set forth in the preceding item.
法第百四十条第三号の主務省令で定める事項は、次に掲げるものとする。一吸収合併消滅会員商品取引所の会員が吸収合併に際して吸収合併存続会員商品取引 所の会員となるときは、当該吸収合併消滅会員商品取引所の会員に対して割り当てる その持分に代わる当該吸収合併存続会員商品取引所の出資の口数又はその口数の算定 方法並びに当該吸収合併存続会員商品取引所の出資金、加入金及び損失てん補準備金 の額に関する事項 二吸収合併存続会員商品取引所が吸収合併に際して吸収合併消滅会員商品取引所の会 員に対してその持分に代わる金銭を交付するときは、その当該金銭の額又はその算定 方法 三前二号に規定する場合には、吸収合併消滅会員商品取引所の会員に対する第一号の 出資及び前号の金銭の割当てに関する事項 - 経済産業省 - The matters specified by an ordinance of the competent ministry set forth in Article 144-2, paragraph 4 of the Act shall be as follows: (i) the date on which the Absorption-Type Merger came into effect; (ii) the process for the procedures taken by the Member Commodity Exchange Dissolved in an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act; (iii) the process for the procedures taken by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of Article 124 of the Act as applied mutatis mutandis pursuant to Article 144-2, paragraph 3 of the Act; (iv) matters concerning important rights and obligations which the Member Commodity Exchange Surviving an Absorption-Type Merger inherited from the Member Commodity Exchange Dissolved in an Absorption-Type Merger through an Absorption-Type Merger; (v) matters recorded in a written or Electromagnetic Record which the Member Commodity Exchange Dissolved in an Absorption-Type Merger filed pursuant to the provisions of Article 144, paragraph 1 of the Act (excluding the contents of the Absorption-Type Merger contract); (vi) the date of the registration of the change set forth in Article 147, paragraph 1 of the Act; (vii) in addition to that listed in the preceding items, important matters concerning the Absorption-Type Merger.
法第百四十四条の二第四項の主務省令で定める事項は、次に掲げるものとする。一吸収合併の効力が生じた日 二吸収合併消滅会員商品取引所における法第百四十四条第五項において準用する法第 百二十四条の規定による手続の経過 三吸収合併存続会員商品取引所における法第百四十四条の二第三項において準用する 法第百二十四条の規定による手続の経過 四吸収合併により吸収合併存続会員商品取引所が吸収合併消滅会員商品取引所から承 継した重要な権利義務に関する事項 五法第百四十四条第一項の規定により吸収合併消滅会員商品取引所が備え置いた書面 又は電磁的記録に記載又は記録がされた事項（吸収合併契約の内容を除く。）六法第百四十七条第一項の変更の登記をした日 七前各号に掲げるもののほか、吸収合併に関する重要な事項 - 経済産業省 - 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Hong Kong Special Administrative Region”, when used in a geographical sense, means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region of the People’s Republic of China, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong, and any other place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; (c) the terms “a Contracting Party” and “the other Contracting Party” mean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the term “tax” means Japanese tax or Hong Kong Special Administrative Region tax, as the context requires; (e) the term “person” includes an individual, a company and any other body of persons; (f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (g) the term “enterprise” applies to the carrying on of any business; (h) the terms “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (j) the term “national” means, in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; (k) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; and (ii) in the case of Japan, the Minister of Finance or his authorised representative; and (l) the term “business” includes the performance of professional services and of other activities of an independent character.
１この協定の適用上、文脈により別に解釈すべき場合を除くほか、(a)「香港特別行政区」とは、地理的意味で用いる場合には、中華人民共和国香港特別行政区の境界の内側を構成する陸地及び水域（香港島、九龍、新界及び香港の水域を含む。）並びに中華人民共和国香港特別行政区の租税に関する法令が適用される他の地域をいう。(b)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(c)「一方の締約者」及び「他方の締約者」とは、文脈により、日本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、日本国の租税又は香港特別行政区の租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約者の企業」及び「他方の締約者の企業」とは、それぞれ一方の締約者の居住者が営む企業及び他方の締約者の居住者が営む企業をいう。(i)「国際運輸」とは、一方の締約者の企業が運用する船舶又は航空機による運送（他方の締約者内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「国民」とは、日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体をいう。(k)「権限のある当局」とは、次の者をいう。(i)香港特別行政区については、税務局長又は権限を与えられたその代理者(ii)日本国については、財務大臣又は権限を与えられたその代理者(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。 - 財務省 - Article 34-23 (1) The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term "Ordinance of the Ministry of Justice" in these provisions shall be deemed to be replaced with "Cabinet Office Ordinance," the phrase "the matters listed in Article 199(1)(iii)" in Article 207(1) of the Companies Act shall be deemed to be replaced with "property other than money as the object of capital contribution," the phrase "provided for in that item" in the same paragraph shall be deemed to be replaced with "other than money," the phrase "provided for in Article 199(1)(iii)" in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article shall be deemed to be replaced with "person who intends to become a partner," the phrase "his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205" in the same paragraph shall be deemed to be replaced with "his/her offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10)(i) of the same Article shall be deemed to be replaced with "partner," the phrase "employee including a manager" in the same item shall be deemed to be replaced with "employee," the term "subscriber for Shares for Subscription" in item (ii) of the same paragraph shall be deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604(3) of the same Act shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the term "business year" in Article 631(1) of the same Act shall be deemed to be replaced with "fiscal year," the term "Article 624(1)" in Article 632(1) of the same Act shall be deemed to be replaced with "Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624(1)" in paragraph (2) of the same Article shall be deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624(1)" in the same paragraph shall be deemed to be replaced with "the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms shall be specified by Cabinet Order.
第三十四条の二十三 会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 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 - Article 53-32 The provisions of Article 419 (excluding the second sentence of paragraph (2)) (Executive Officer's Duty to Report to Audit Committee Members), Article 421 (Apparent Representative Executive Officers) and Article 422, paragraph (1) (Enjoinment of Acts of Executive Officers by Shareholders) of the Companies Act shall apply mutatis mutandis to the executive officers of a company with Committees; the provision of Article 420 (Representative Executive Officers) shall apply mutatis mutandis to the representative executive officer of a company with Committees; the provisions of Article 868, paragraph (1) (Jurisdiction of Non-Contentious Cases), Article 869 (Showing of Prima Facie Evidence), Article 870 (limited to the segment pertaining to item (ii)) (Hearing of Statements), Article 871 (Supplementary Note of Reasons), Article 872 (limited to the segment pertaining to item (iv)) (Immediate Appeal Against Ruling), Article 874 (limited to the segment pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of Provisions of Act on Procedures for Non-Contentious Cases) and Article 876 (Supreme Court Rules) of that Act shall apply mutatis mutandis to the executive officers or representative executive officer of a company with Committees; and the provision of Article 937, paragraph (1) (limited to the segment pertaining to item (ii), (a) and (c)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to the representative executive officer of a company with Committees. In this case, the term "Article 355, Article 356 and Article 365, paragraph (2)" in the first sentence of Article 419, paragraph (2) of that Act shall be deemed to be replaced with "Article 355, Article 356 and Article 365, paragraph (2) as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act"; the term "Article 357" in Article 419, paragraph (3) shall be deemed to be replaced with "Article 357 as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act"; the terms "Article 349, paragraphs (4) and (5)," "Article 352" and "Article 401, paragraphs (2) to (4) inclusive" in Article 420, paragraph (3) of that Act shall be deemed to be replaced with "Article 349, paragraphs (4) and (5) as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act," "Article 352 as applied mutatis mutandis pursuant to Article 53-15 of that Act" and "Article 401, paragraphs (2) to (4) inclusive as applied mutatis mutandis pursuant to Article 53-25 of the Insurance Business Act," respectively; and the term "shareholders having the shares" in Article 422, paragraph (1) of that Act shall be deemed to be replaced with "persons who have been members"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.
第五十三条の三十二 会社法第四百十九条（第二項後段を除く。）（執行役の監査委員に対する報告義務等）、第四百二十一条（表見代表執行役）及び第四百二十二条第一項（株主による執行役の行為の差止め）の規定は委員会設置会社の執行役について、同法第四百二十条（代表執行役）の規定は委員会設置会社の代表執行役について、同法第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十条（第二号に係る部分に限る。）（陳述の聴取）、第八百七十一条（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十四条（第一号及び第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）及び第八百七十六条（最高裁判所規則）の規定は委員会設置会社の執行役又は代表執行役について、同法第九百三十七条第一項（第二号イ及びハに係る部分に限る。）（裁判による登記の嘱託）の規定は委員会設置会社の代表執行役について、それぞれ準用する。この場合において、同法第四百十九条第二項前段中「第三百五十五条、第三百五十六条及び第三百六十五条第二項」とあるのは「保険業法第五十三条の十五において準用する第三百五十五条、第三百五十六条及び第三百六十五条第二項」と、同条第三項中「第三百五十七条」とあるのは「保険業法第五十三条の十五において準用する第三百五十七条」と、同法第四百二十条第三項中「第三百四十九条第四項及び第五項」とあるのは「保険業法第五十三条の十五において準用する第三百四十九条第四項及び第五項」と、「第三百五十二条」とあるのは「同法第五十三条の十五において準用する第三百五十二条」と、「第四百一条第二項から第四項まで」とあるのは「保険業法第五十三条の二十五第二項において準用する第四百一条第二項から第四項まで」と、同法第四百二十二条第一項中「株式を有する株主」とあるのは「社員である者」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
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