1. With respect to market access through the modes of supply identified in Article I, each Member shall accord services and service suppliers of any other Member treatment noless favourable than that provided for under the terms, limitations and conditions agreed and specified in its Schedule. If a Member undertakes a market-access commitment in relation to the supply of a service through the mode of supply referred to in subparagraph 2(a) of Article I and if the cross-border movement of capital is an essential part of the service itself, that Member is thereby committed to allow such movement of capital. 1. 加盟国は、第一条に規定するサービスの提供の態様による市場アクセスに関し、他の加盟国のサービス及びサービス提供者に対し、自国の約束表において合意し、特定した制限及び条件に基づく待遇よりも不利でない待遇を与える(注)。 注: 加盟国は、第一条2(a)に規定する提供の態様によるサービスの提供に関し市場アクセスに係る約束を行う場合において、国境を越える資本の移動が当該サービス自体の重要な部分であるときは、当該約束をもって当該資本の移動を認めることを約束したこととする。 - 経済産業省
1. In the sectors inscribed in its Schedule, and subject to any conditions and qualifications set out therein, each Member shall accord to services and service suppliers of any other Member, in respect of all measures affecting the supply of services, treatment noless favourable than that it accords to its own like services and service suppliers. - Specific commitments assumed under this Article shall not be construed to require any Member to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers. 1. 加盟国は、その約束表に記載した分野において、かつ、当該約束表に定める条件及び制限に従い、サービスの提供に影響を及ぼすすべての措置に関し、他の加盟国のサービス及びサービス提供者に対し、自国の同種のサービス及びサービス提供者に与える待遇よりも不利でない待遇を与える(注)。 注 この条の規定に基づいて行われる特定の約束は、加盟国に対し、関連するサービス又はサービス提供者が自国のものでないことにより生ずる競争上の固有の不利益を補償することを要求するものと解してはならない。 - 経済産業省
(i) After acquiring the qualification to become a legal apprentice, to have served, in total, not less than five years as a judge of a summary court, a public prosecutor, a research law clerk, a court administrative official, a law official of the Ministry of Justice, an instructor at the Legal Training and Research Institute, the Research and Training Institute for Court Officials or government organ, as prescribed by Cabinet Order, in charge of the practices set forth in items (xxxvi) or (xxxviii) of Article 4 of the Act for Establishment of the Ministry of Justice (Act No. 93 of 1999), a member of the House of Representatives or of the House of Councilors or a councilor (Sanji-kan) of the Legislative Bureau of the House of Representatives or of the House of Councilors, a councilor (Sanji-kan) of the Legislative Bureau of the Cabinet, or as a professor or associate professor of law at a department, major course or graduate school for the study of law at a university as stipulated by the School Education Act (Act No. 26 of 1947) that has a graduate school for the study of law;
一 司法修習生となる資格を得た後に簡易裁判所判事、検察官、裁判所調査官、裁判所事務官、法務事務官、司法研修所、裁判所職員総合研修所若しくは法務省設置法(平成十一年法律第九十三号)第四条第三十六号若しくは第三十八号の事務をつかさどる機関で政令で定めるものの教官、衆議院若しくは参議院の議員若しくは法制局参事、内閣法制局参事官又は学校教育法(昭和二十二年法律第二十六号)による大学で法律学を研究する大学院の置かれているものの法律学を研究する学部、専攻科若しくは大学院における法律学の教授若しくは准教授の職に在つた期間が通算して五年以上になること。 - 日本法令外国語訳データベースシステム
Table 5-1 shows that when making an assessment of the effectiveness of a population in which many internal controls are carried out daily, 25 cases should be sampled in a random manner, and internal controls should be considered to be working effectively if there is no one deviation in these 25 cases sampled. The number of cases to be sampled and the allowable number of deviations shown to the right of “Many samples in one day” and “Daily” were calculated by using a statistical method. If 25 cases are sampled from an infinitely large population and if no one deviation is found in these 25 cases, the number of deviations accounts for 9% or less of the total number of samples collected can be expressed as 90% confidence level. (⇒ III 4 (2) 1 B a, Practice Standards) In Table 5-1, the number of cases to be sampled and the allowable number of deviations shown to the right of “Weekly,” “Monthly,”“Quarterly,” and “Yearly” are calculated using a means other than a statistical method.
付録図表5-1では、「1 日につき多数の内部統制の運用が行われている母集団の内部統制の有効性を評価する場合、25 件のサンプルを無作為抽出し、そのサンプルの中に1 件の逸脱もない場合に内部統制は有効と判断する」ということを示している。なお、1 日につき多数及び日次の場合のサンプル件数は、統計的方法により求められたものである。この場合、無限大の母集団から25 件のサンプルをランダムに抽出した結果、1 件の逸脱も発見されなかった場合、全体としては、9%以上の逸脱がないことを信頼水準90%で説明することができる⇒(実施基準 Ⅲ.4(2)①ロa)。なお、付録図表5-1のサンプル件数と許容逸脱件数の組合せについては、1 日につき多数及び日次の場合以外は、統計的方法によるものではない。 - 経済産業省
(2) In addition to the provisions of the previous paragraph with respect to the qualifications of a person (excluding a person who falls under any of the items of Article 5 of the Attorney Act as amended by this Act ("New Act") and a person stipulated in Article 6 of the New Act) serving in a position stipulated in item (ii) of paragraph (1) of Article 6 of the Old Act prior to the effective date to become an attorney, the provisions then in force shall remain applicable. In such case, the text "a person who is listed in the following" in paragraph (1) of Article 6 of the Old Act shall be read as "a person who has met the requirements of item (ii) and who is certified by the Minister of Justice as having thereinafter completed a training course for attorney services pursuant to the provisions of Articles 5 through 5-6 of the Attorney Act as amended pursuant to the Act for Partial Amendment of the Attorney Act (Act No. 9 of 2004)" and the text "a person with a total of not less than five years" in item (ii) of paragraph (1) of Article 6 of the Old Act shall be read as "a total of not less than five years by March 31, 2008".
2 前項に規定するもののほか、この法律の施行の日前に旧法第六条第一項第二号に規定する職に在った者(この法律による改正後の弁護士法(以下「新法」という。)第五条各号のいずれかに該当する者及び新法第六条に規定する者を除く。)の弁護士となる資格については、なお従前の例による。この場合において、旧法第六条第一項中「次に掲げる者」とあるのは「法務大臣が、弁護士法の一部を改正する法律(平成十六年法律第九号)による改正後の弁護士法第五条から第五条の六までの規定の例により、第二号に該当し、その後に弁護士業務について研修の課程を修了したと認定した者」と、同項第二号中「通算して五年以上となる者」とあるのは「平成二十年三月三十一日までに通算して五年以上になること。」とする。 - 日本法令外国語訳データベースシステム
(1) Subject to this Act, the Court may, on application by a person aggrieved, order that a trade mark be removed from the Register in respect of any of the goods in respect of which it is registered, on the ground - (a) that the trade mark was registered without an intention in good faith on the part of the applicant for registration that it should be used in relation to those goods by him or, if it was registered under Section 35(1) by the corporation or registered user concerned and that there has in fact been no use in good faith of the trade mark in relation to those goods by the registered proprietor or a registered user of the trade mark for the time being earlier than one month before the application; or (b) that, up to one month before the application, a continuous period of not less than three years had elapsed during which the trade mark was a registered trade mark and during which there was no use in good faith of the trade mark in relation to those goods by the registered proprietor or a registered user of the trade mark for the time being. (1) 本法に従い,裁判所は,不服申立人による申立てに基づき,次に掲げる理由により,商標が登録された商品のいずれについても,登録簿からの商標の削除を命ずることができる。 (a) 商標は,登録出願人側の善意で,それらの商品について自らが使用するという意図を持たず登録された場合、又は,第35条(1)に基づき関係会社もしくは関係登録使用者により登録された場合であって,当該出願の1月より前に,それらの商品に関して登録所有者若しくは当該商標の登録使用者による当該商標に関する善意の使用が相当期間ない場合,又は, (b) 当該出願の1月前まで当該商標が登録商標であった期間が連続3年以上経過しており,その期間それらの商品について,当該商標の登録所有者若しくは登録使用者による善意の使用がない場合 - 特許庁
Article 32 (1) With regard to those engineers of a train, diesel railcar, electric railcar, automobile, ship or aircraft, drivers, pilots, conductors, train masters, baggagemen, trainmen, stewards, air conditioning engineers and power supply officers (hereinafter referred to as "crew members") who continuously work on board over a long distance for the businesses designated in item (iv) of appended table 1 of the Act, or those workers who are employed for the postal, mail delivery, telegraphic, or telephone businesses a post office having less than 30 indoor workers for the enterprises designated in item (xi) of the same table, an employer may give them no rest periods notwithstanding the provision of Article 34 of the Act.
第三十二条 使用者は、法別表第一第四号に掲げる事業又は郵便若しくは信書便の事業に使用される労働者のうち列車、気動車、電車、自動車、船舶又は航空機に乗務する機関手、運転手、操縦士、車掌、列車掛、荷扱手、列車手、給仕、暖冷房乗務員及び電源乗務員(以下単に「乗務員」という。)で長距離にわたり継続して乗務するもの並びに同表第十一号に掲げる事業に使用される労働者で屋内勤務者三十人未満の郵便局において郵便、電信又は電話の業務に従事するものについては、法第三十四条の規定にかかわらず、休憩時間を与えないことができる。 - 日本法令外国語訳データベースシステム
(6) The term "Oil Distribution Business" as used in this Act means a business that sells Oil (excluding those whose scale of operation, calculated on the basis of criteria determined by the Ministry of Economy, Trade and Industry (with respect to those who engage in the distribution of gasoline as designated in paragraph (4), Article 2 of the Act Concerning the Maintenance of Quality of Gasoline, etc (Act No. 88, 1976), the scale of distribution of oil other than the distribution of gasoline. The same shall apply hereinafter), is one determined in the Ordinance of the Ministry of Economy, Trade and Industry or less, and "Oil Distributor" means any business or company engaged in the distribution of oil (excluding the Independent Administrative Institute, Japan Oil, Gas and Metals National Corporation (hereinafter referred to as the "Corporation").
6 この法律において「石油販売業」とは、石油の販売を行う事業(経済産業省令で定めるところにより算定したその事業の規模(揮発油等の品質の確保等に関する法律(昭和五十一年法律第八十八号)第二条第四項の揮発油販売業を行う者については、揮発油販売業以外の石油の販売の事業の規模)が経済産業省令で定める規模以下であるものを除く。以下同じ。)をいい、「石油販売業者」とは、石油販売業を行う者(独立行政法人石油天然ガス・金属鉱物資源機構(以下「機構」という。)を除く。)をいう。 - 日本法令外国語訳データベースシステム
In the following sections, we examine the following methods of reducing the asymmetry of information in SME finance and facilitating the provision of funds to SMEs: (1) relationship banking to ease the asymmetry of information by collecting qualitative information ("soft information")10) through continuing long-term business relations; (2) use of credit scoring models to estimate the probability of bankruptcy by calculating the "quality of a borrower" statistically from population data; and (3) asset-based lending (lending backed by assets) by lending according to the value of assets, such as accounts receivable and inventories, regarding which there is no serious asymmetry of information, where asymmetry of information is less serious than it is in simply assessing borrowers themselves. 次節以降では、この中小企業金融において存在する「情報の非対称性」を緩和し中小企業への円滑な資金調達が行われるための手法として、〔1〕長期の継続的な取引による定性情報(いわゆるソフトインフォメーション10)の収集により、情報の非対称性を緩和するリレーションシップレンディング、〔2〕借り手の質等を母集団となるデータから統計的に算出した倒産確率によって推定するクレジットスコアリングモデル、〔3〕借り手自体より、情報の非対称性の深刻でない売掛金、在庫といった資産の価値に基づいて融資を行う、アセットベーストレンディング(資産担保貸出)について検証していく11。 - 経済産業省
(4) The charged employment placement business provider shall, when it collects the fees based on the schedule of fees as provided by Article 32-3, paragraph 1, item 2 of the Act, and such fees are to be appropriated to the second class insurance premiums for special enrollment provided by Article 10, paragraph 2, item 3 of the Act concerning Collection, etc. of Labour Insurance Premiums (Act No. 84 of 1969) for those who have obtained a job through the employment placement conducted by such business provider and engage in the services provided by Article 46-18, item 5 of the Ordinance for Enforcement of the Workers' Accident Compensation Insurance Act (Ordinance of the Ministry of Labour No. 22 of 1955), provide in such schedule of fees that the fees for the appropriation to the second class insurance premiums for special enrollment are to be collected and the amount of such fees. In this case, the amount of the fees shall be the amount equivalent to or less than seven-point-five thousandths (7.5/1000) of the wages paid to the person engaged in such businesses.
4 有料職業紹介事業者は、法第三十二条の三第一項第二号に規定する手数料表に基づき手数料を徴収する場合であつて、その紹介により就職した者のうち労働者災害補償保険法施行規則(昭和三十年労働省令第二十二号)第四十六条の十八第五号の作業に従事する者に係る労働保険の保険料の徴収等に関する法律(昭和四十四年法律第八十四号)第十条第二項第三号の第二種特別加入保険料(以下この項及び別表において「第二種特別加入保険料」という。)に充てるべきものを徴収しようとするときは、当該手数料表において、第二種特別加入保険料に充てるべき手数料を徴収する旨及び当該手数料の額を定めるものとし、この場合において、当該手数料の額は、当該従事する者に支払われた賃金額の千分の七・五に相当する額以下としなければならない。 - 日本法令外国語訳データベースシステム
In addition, individual business processes that have a high degree of materiality (as described below) may be included in the scope. Instead of two-thirds of total sales on a consolidation basis, a certain ratio may be applied to aggregated sales (before elimination of inter-company transactions). For this certain ratio, if that location or business unit was in the assessment scope as a material location or business unit in the previous fiscal year, and if it is confirmed that a) the assessment result indicated effective internal control over that location in the previous fiscal year, b) there were no material changes in the design of internal controls over that location or business unit, c) among the material locations and business units, it is not a particularly material location or business unit, e.g. it is not a core company in the group, then that location or business unit could be excluded from the assessment scope. In that case, as a result, the certain ratio may be less than 2/3 of consolidated sales, etc. to some extent (Note 3) As sales amounts of affiliated companies are not included in a company's consolidated sales, the management cannot use the certain ratio of consolidated sales for affiliates. Instead, the management should evaluate the degree of the affiliate's impact on the company's financial statements and determine whether the affiliate should be deemed to be in the scope or not based on its financial statement.
この一定割合については、当該事業拠点が前年度に重要な事業拠点として評価範囲に入っており、イ)前年度の当該拠点に係る内部統制の評価結果が有効であること、ロ)当該拠点の内部統制の整備状況に重要な変更がないこと、ハ)重要な事業拠点の中でも、グループ内での中核会社でないなど特に重要な事業拠点でないことを確認できた場合には、当該事業拠点を本年度の評価対象としないことができると考えられる。その場合、結果として、売上高等の概ね2/3を相当程度下回ることがあり得る。 - 金融庁
For the criteria of this decision, it may not be appropriate to say uniformly, but for example, if sales is an "account that is closely associated with the company's business objectives," then the total monetary amounts of a business process related to sales, and if it is approximately less than 5% of consolidated sales, weakly related to material business and operations, with no material impacts on financial reporting, then it could be handled by exclusion from the scope of assessment.
(注2)重要な事業拠点における企業の事業目的に大きく関わる勘定科目に至る業務プロセスの評価範囲については、経営者が重要な虚偽記載の発生するリスクを勘案して、企業ごとに適切に判断すべきものであり、その判断基準について、一概に言うことは適切ではないと考えられるが、例えば、売上を「企業の事業目的に大きく関わる勘定科目」としている場合において、売上に至る業務プロセスの金額を合算しても連結売上高の概ね5%程度以下となる業務プロセスを、重要な事業又は業務との関連性が低く、財務報告に対する影響の重要性も僅少なものとして評価の対象からはずすといった取扱いはありうるものと考えられる。 - 金融庁
Article 103-2 (1) No person shall acquire or hold voting rights (excluding the voting rights specified by a Cabinet Office Ordinance taking into consideration the manner of acquisition or holding and any other circumstance; hereinafter referred to as the "Subject Voting Rights" in this Chapter) not less than 20 percent (or 15 percent, when there are facts specified by a Cabinet Office Ordinance as facts estimated to have material influence on the decision of the financial and operational policies; hereinafter referred to as the "Holding Ratio Threshold" in this Chapter) of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange; provided, however, that this shall not apply to the cases where an Authorized Financial Instruments Firms Association, a Financial Instruments Exchange or a Financial Instruments Exchange Holding Company acquires or holds the Subject Voting Rights.
第百三条の二 何人も、株式会社金融商品取引所の総株主の議決権の百分の二十(その財務及び営業の方針の決定に対して重要な影響を与えることが推測される事実として内閣府令で定める事実がある場合には、百分の十五。以下この章において「保有基準割合」という。)以上の数の議決権(取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この章において「対象議決権」という。)を取得し、又は保有してはならない。ただし、認可金融商品取引業協会、金融商品取引所又は金融商品取引所持株会社が取得し、又は保有する場合は、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
(a) Where, with regard to the amount of the rehabilitation debtor's salary or similar regular income, reemployment or any other event that should cause a fluctuation amounting to not less than one-fifth of his/her annual income has occurred at a certain time within two years prior to the submission of the proposed rehabilitation plan: The amount obtained by deducting, from the total income earned during the period from when such event occurred until the proposed rehabilitation plan was submitted, the amount of income tax, prefectural inhabitants tax or Tokyo inhabitants tax on individuals, and municipal inhabitants tax or special ward inhabitants tax on individuals as well as social insurance premiums prescribed in Article 74(2) of the Income Tax Act (Act No. 33 of 1965) (referred to as "income tax, etc." in (b) and (c)) imposed on such total amount, as converted into the amount per year
イ 再生債務者の給与又はこれに類する定期的な収入の額について、再生計画案の提出前二年間の途中で再就職その他の年収について五分の一以上の変動を生ずべき事由が生じた場合 当該事由が生じた時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税、個人の道府県民税又は都民税及び個人の市町村民税又は特別区民税並びに所得税法(昭和四十年法律第三十三号)第七十四条第二項に規定する社会保険料(ロ及びハにおいて「所得税等」という。)に相当する額を控除した額を一年間当たりの額に換算した額 - 日本法令外国語訳データベースシステム
d) A person whose license has been rescinded pursuant to the provisions of Article 66 (including instances when it is replaced with and is applied mutatis mutandis to in Article 72), Article 7-4 or Article 14-3-(ii) of the Waste Disposal Act (including cases when revision is applied to Article 14 - 6 of the Waste Disposal Act) or the provisions of Article 41, Paragraph 2 of the Act on Septic Tanks for whom less than five years have elapsed from the date of rescission (including cases when the person is a juridical person whose license has been rescinded, when the person was an officer of a corporation having received notification as prescribed in Article 15 of the Administrative Procedures Act (Act No. 88 of 1993) as it relates to a disposition of rescission within 60 days before that date
ニ 第六十六条(第七十二条において読み替えて準用する場合を含む。)、廃棄物処理法第七条の四若しくは第十四条の三の二(廃棄物処理法第十四条の六において読み替えて準用する場合を含む。)又は浄化槽法第四十一条第二項の規定により許可を取り消され、その取消しの日から五年を経過しない者(当該許可を取り消された者が法人である場合においては、当該取消しの処分に係る行政手続法(平成五年法律第八十八号)第十五条の規定による通知があった日前六十日以内に当該法人の役員であった者で当該取消しの日から五年を経過しないものを含む。) - 日本法令外国語訳データベースシステム
(1) Subject to this section and to section 57, the Court may, on application by a person aggrieved, order a trade mark to be removed from the Register in respect of any of the goods or services in respect of which it is registered on the ground . (a) that the trade mark was registered without an intention in good faith, on the part of the applicant for registration or, if it was registered under subsection (1) of section 26, on the part of the body corporate or registered user concerned, to use the trade mark in relation to those goods or services and that there has in fact been no use in good faith of the trade mark in relation to those goods or services by the registered proprietor or registered user of the trade mark for the time being up to the date one month before the date of the application; or (b) that up to one month before the date of the application a continuous period of not less than three years had elapsed during which the trade mark was a registered trade mark and during which there was no use in good faith of the trade mark in relation to those goods or services by the registered proprietor or registered user of the trade mark for the time being. [Am. Act A881] (1) 本条及び第57条に従うことを条件として,裁判所は,不服を有する者の申請により,次の何れかを理由として,ある登録商標をその登録に係る商品又はサービスの何れかに関して登録簿から抹消すべき旨の命令を発することができる。 (a) 当該商標が,その登録出願人の側において,又は第26条(1)に基づく登録の場合は,関係の一般法人若しくは登録使用者の側において,それらの商品又はサービスに関して当該商標を使用する善意の意図がないにも拘らず登録され,かつ,当該商標の登録所有者又は登録使用者が,当該申請の日の1月前までに,それらの商品又はサービスに関して当該商標の善意の使用を実際に行っていないこと,又は (b) 申請の日の1月前に至るまで連続して3年以上,当該商標が登録されているにも拘らず当該商標の登録所有者又は登録使用者がそれらの商品又はサービスに関して当該商標の善意の使用を行っていないこと[法律A881による改正] - 特許庁
Article 4 (1) The mayor of the city or the head of the town or village shall, in cases where an application has been made under paragraph (1) of the preceding Article, register, on the alien registration card (hereinafter referred to as a "registration card"), the following items, of which items (ix) and (xx) are to be registered only for an alien other than a permanent resident specified in the left-hand column of Table 2 of the Immigration Control Act (hereinafter referred to as a "permanent resident") or a special permanent resident as provided for in the Special Act on the Immigration Control of, Inter Alios, Those Who Have Lost Japanese Nationality on the Basis of the Treaty of Peace with Japan (Act No.71 of 1991, hereinafter referred to as the "Special Act on Immigration Control") (hereinafter referred to as a "special permanent resident"), while items (xviii) and (xx) are to be registered only for an alien other than one whose period of stay has been prescribed to be less than one year under the provisions of the Immigration Control Act and who is currently within such period (excluding an alien who, as a result of an extension of the period of stay or a change in the status of residence, has been granted permission to stay in Japan for one year or more, calculated from the commencement of his/her initial period of stay) (hereinafter referred to as a "resident of less than one year"), and the application shall be kept at the offices of the relevant city, town or village.
第四条 市町村の長は、前条第一項の申請があつたときは、当該申請に係る外国人について次に掲げる事項を外国人登録原票(以下「登録原票」という。)に登録し、これを市町村の事務所に備えなければならない。ただし、当該外国人が、入管法別表第二の上欄の永住者の在留資格をもつて在留する者(以下「永住者」という。)又は日本国との平和条的に基づき日本の国籍を離脱した者等の出入国管理に関する特例法(平成三年法律第七十一号)に定める特別永住者(以下「特別永住者」という。)である場合にあっては第九号及び第二十号に掲げる事項を、入管法の規定により一年未満の在留期間を決定され、その期間内にある者(在留期間の更新又は在留資格の変更により、当初の在留期間の始期から起算して一年以上本邦に在留することができることとなった者を除く。以下「一年未満在留者」という。)である場合にあっては第十八号及び第十九号に掲げる事項を、それぞれ登録原票に登録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
Article 12 When an employer who regularly employs less than 10 workers adopts such rules that are referred to in paragraph (1) of Article 32-2 or paragraph (2) of Article 35 of the Act, the employer shall make such rules known to the workers, except in the case where such rules are adopted by a written agreement referred to in paragraph (1) of Article 32-2 of the Act (including any resolution set forth in paragraph (5) of Article 38-4 of the Act (such resolution shall hereinafter be referred to as a "resolution of a labor-management committee") of a committee referred to in paragraph (1) of the same Article (such committee shall hereinafter be referred to as a "labor-management committee") or resolution of a working hours reduction task force committee (such resolution shall hereinafter be referred to as a "resolution of a working hours reduction task force committee") set forth in Article 7 of the Act on Temporary Measures concerning the Promotion of Shorter Working Hours (Act No. 90 of 1992; hereinafter referred to as the "Shorter Working Hours Promotion Act").
第十二条 常時十人に満たない労働者を使用する使用者は、法第三十二条の二第一項又は法第三十五条第二項による定めをした場合(法第三十二条の二第一項の協定(法第三十八条の四第五項に規定する同条第一項の委員会(以下「労使委員会」という。)の決議(以下「労使委員会の決議」という。)及び労働時間の短縮の促進に関する臨時措置法(平成四年法律第九十号。以下「時短促進法」という。)第七条に規定する労働時間短縮推進委員会の決議(以下「労働時間短縮推進委員会の決議」という。)を含む。)による定めをした場合を除く。)には、これを労働者に周知させるものとする。 - 日本法令外国語訳データベースシステム
Article 12 (1) In the event the volume of Oil Gas held by the Oil Gas Importer (means the volume of Oil Gas held by the Oil Gas Importer in compliance with the provisions of the Ordinance of the Ministry of Economy, Trade and Industry as provided in paragraph (1) of the preceding Article. Hereinafter the same in this Article) is less than the standard stockpiles and if the Minister of Economy, Trade and Industry determines that there is no good reason for such shortage, the Minister of Economy, Trade and Industry may recommend such Oil Gas Importer to have and maintain Oil Gas in accordance with the provisions of the said paragraph within a set period of time, except in the case where such Oil Gas Importer obtains the approval as set forth in paragraph (2) of Article 8 applied mutatis mutandis in paragraph (2) of the preceding Article, and the total volume of Oil Gas held by such Oil Gas Importer and other Oil Gas Importers who also obtain such approval together with such Oil Gas Importer is equal to or more than the total volume of their standard stockpiles.
第十二条 経済産業大臣は、石油ガス輸入業者の石油ガス保有量(石油ガス輸入業者が前条第一項の経済産業省令で定めるところにより保有する石油ガスの数量をいう。以下この条において同じ。)が基準備蓄量に達していない場合において、その達していないことについて正当な理由がないと認めるときは、その石油ガス輸入業者に対し、期限を定めて、同項の規定に従つて石油ガスを保有すべきことを勧告することができる。ただし、その石油ガス輸入業者が前条第二項において準用する第八条第二項の規定による確認を受けている場合において、その者及びその者とともにその確認を受けている他の石油ガス輸入業者の石油ガス保有量を合計した数量がこれらの者の基準備蓄量を合計した数量以上であるときは、この限りでない。 - 日本法令外国語訳データベースシステム
For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues.
(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法(昭和二十三年法律第二十五号)に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省
an equivalent beneficiary is: (i) a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information;(bb) that resident is a qualified person under limitation on benefits provisions(Tokuten Joko) in that convention or, where there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2 of this Article (or for the purposes of subparagraph (g) of paragraph 2 of this Article, provision corresponding to clause (i) of that subparagraph); and(cc) with respect to an item of income, profit or gain referred to in Article7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12, 13 or 21 of this Convention that resident would be entitled under that convention to a rate of tax with respect to the particular class of income, profit or gain in for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention, under conditions in that convention which are noless restrictive than those in this Convention; or (ii) a qualified person by reason of subparagraphs (a), (b), (c), (d) or (e) of paragraph 2 of this Article.
「同等受益者」とは、次の(i)又は(ii)のいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約(以下「租税条約」という。)を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報交換に関する規定を有すること。(bb)当該居住者が、租税条約の特典条項に基づき適格者に該当すること又は租税条約にそのような規定がない場合には、租税条約に2の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること(租税条約の規定が2(g)の規定に相当する規定である場合には、2(g)(i)の規定に相当する規定により適格者に該当することとなるときに限る。)。(cc)第七条、第十条3、第十一条3、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める種類の所得、利得又は収益について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること(租税条約に規定する要件がこの条約に規定する要件よりも制限的でない場合に限る。)。(ii)2(a)から(e)までに掲げる適格者 - 財務省
(5) The term "Major Shareholder" set forth in paragraph (2)(ix) and (x) shall mean a person who holds not less than twenty-hundredths (in cases where there is any fact specified by a Cabinet Office Ordinance as a one that is presumed to have a material influence on decisions about the company's finances and business policies, fifteen-hundredths) of the voting rights (including those pertaining to shares which cannot be asserted against an issuer pursuant to the provisions of Article 147(1) or Article 148(1) of the Act on Transfer of Bonds, Shares, etc. (Act No. 75 of 2001), and excluding those specified by a Cabinet Office Ordinance which have been specified in consideration of the condition of holding or other circumstances; hereinafter referred to as "Subject Voting Rights" in this Article and Article 17(1)) of all shareholders or investors of the company (for a stock company, excluding voting rights for shares which can be exercised only for part of the matters that can be resolved at a shareholder's meeting, but including voting rights for shares which are deemed to be held pursuant to the provisions of Article 879(3) of the Companies Act,; the same shall apply hereinafter).
5 第二項第九号及び第十号の「主要株主」とは、会社の総株主又は総出資者の議決権(株式会社にあっては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下同じ。)の百分の二十(会社の財務及び営業の方針の決定に対して重要な影響を与えることが推測される事実として内閣府令で定める事実がある場合には、百分の十五)以上の数の議決権(社債、株式等の振替に関する法律(平成十三年法律第七十五号)第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式に係る議決権を含み、保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この条及び第十七条第一項において「対象議決権」という。)を保有している者をいう。 - 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
(i) Securities listed in Article 2(1)(i) and (ii), Securities listed in Article 2(1)(iii) (limited to those for which the government guarantees the redemption of principals or the payment of interests, short-term commercial and industrial debentures prescribed in Article 33-2 of the Shokochukin Bank Act (Act No. 14 of 1936), short-term debentures prescribed in Article 54-4(1) of the Shinkin Bank Act (Act No. 238 of 1951), and short-term agriculture and forestry debentures prescribed in Article 62-2(1) of the Norinchukin Bank Act (Act No. 93 of 2001)), Securities listed in Article 2(1)(iv), Securities listed in Article 2(1)(v) (limited to those for which the government guarantees the redemption of principals or the payment of interests, and short-term bonds prescribed in Article 66(1) of the Act on Transfer of Bonds, etc. or those specified by a Cabinet Order as similar to these), Securities listed in Article 2(1)(viii), Securities listed in Article 2(1)(xi) (limited to short-term investment corporation debentures prescribed in Article 139-12(1) of the Act on Investment Trusts and Investment Corporations and those specified by a Cabinet Order as similar to these; referred to as "Short-Term Securities Investment Corporation Debentures, etc." in the following item), Securities listed in Article 2(1)(xii) to (xiv), Securities listed in Article 2(1)(xv) (limited to those for which the term between the day of issuance and the day of redemption is less than one year), Securities listed in Article 2(1)(xvi), Securities specified by a Cabinet Order among those listed in Article 2(1)(xvii), Securities listed in Article 2(1)(xviii), Securities specified by a Cabinet Order among those listed in Article 2(1)(xxi), and rights listed in the items of Article 2(2) that shall be deemed to be Securities pursuant to the provisions of said paragraph (excluding rights specified by a Cabinet Order set forth in item (iv)): acts listed in Article 2(8)(i) to (iii), (vi), (viii) and (ix);
一 第二条第一項第一号及び第二号に掲げる有価証券、同項第三号に掲げる有価証券(政府が元本の償還及び利息の支払について保証しているもの並びに商工組合中央金庫法(昭和十一年法律第十四号)第三十三条ノ二に規定する短期商工債、信用金庫法(昭和二十六年法律第二百三十八号)第五十四条の四第一項に規定する短期債及び農林中央金庫法(平成十三年法律第九十三号)第六十二条の二第一項に規定する短期農林債に限る。)、第二条第一項第四号に掲げる有価証券、同項第五号に掲げる有価証券(政府が元本の償還及び利息の支払について保証しているもの並びに社債等の振替に関する法律第六十六条第一号に規定する短期社債及びこれに類するものとして政令で定めるものに限る。)、第二条第一項第八号に掲げる有価証券、同項第十一号に掲げる有価証券(投資信託及び投資法人に関する法律第百三十九条の十二第一項に規定する短期投資法人債及びこれに類するものとして政令で定めるものに限る。次号において「短期投資法人債等」という。)、第二条第一項第十二号から第十四号までに掲げる有価証券、同項第十五号に掲げる有価証券(発行の日から償還の日までの期間が一年未満のものに限る。)、同項第十六号に掲げる有価証券、同項第十七号に掲げる有価証券のうち政令で定めるもの、同項第十八号に掲げる有価証券、同項第二十一号に掲げる有価証券のうち政令で定めるもの並びに同条第二項の規定により有価証券とみなされる同項各号に掲げる権利(第四号の政令で定める権利を除く。) 同条第八項第一号から第三号まで、第六号、第八号及び第九号に掲げる行為 - 日本法令外国語訳データベースシステム
2. With regard to securities, savings, negotiable instruments, specified money in trust, and call loans which are objects of investment of trust property (hereinafter referred to as "securities, etc." in this item), the time period left to reach redemption or maturity (hereinafter referred to as "the remaining period" in this item) shall not exceed one year, and they shall be long-term investment securities (securities with one year or more period from the issue to the redemption; hereinafter the same shall apply in this item) with the third or higher grade of the designated rating prescribed in item (i)-v of paragraph (4) of Article 9-4 of the Cabinet Office Ordinance concerning Disclosure of Corporate Affairs, etc. (Ordinance of the Ministry of Finance No. 5 of 1973) (hereinafter referred to as "the designated rating" in this item) given by one or more specified rating organizations (the organizations prescribed in item (xiii-ii) of Article 1 of the said Ordinance; hereinafter the same shall apply in this item), short-term investment securities (securities with less-than-one year period from the issue to the redemption; hereinafter in this item the same shall apply) with the second or higher of the specific rating given by the organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating.
(2) 信託財産の運用の対象となる有価証券、預金、手形、指定金銭信託及びコールローン(以下この号において「有価証券等」という。)は、償還又は満期までの期間(以下この号において「残存期間」という。)が一年を超えないものであつて、一以上の指定格付機関(企業内容等の開示に関する内閣府令(昭和四十八年大蔵省令第五号)第一条第十三号の二に規定する指定格付機関をいう。以下この号において同じ。)から同令第九条の四第四項第一号ホに規定する特定格付(以下この号において「特定格付」という。)のうち第三位以上の特定格付が付与された長期有価証券(発行から償還までの期間が一年以上の有価証券をいう。以下この号において同じ。)若しくは特定格付のうち第二位以上の特定格付が付与された短期有価証券(発行から償還までの期間が一年未満の有価証券をいう。以下この号において同じ。)又は証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたものであること。 - 日本法令外国語訳データベースシステム
Article 9 (1) In the event the volume of oil held by the Oil Refiner (means the volume of oil held by the Oil Refiner, in compliance with the provisions of the Ordinance of the Ministry of Economy, Trade and Industry as provided in paragraph (1) of Article 6; provided, however, that, in the event such Oil Refiner, holds crude oil in lieu of the Designated Oil Products pursuant the provisions of paragraph (2) of the said Article, such volume of oil means the volume of oil after the conversion of the volume of such crude oil into the volume of the Designated Oil Products in such a method as provided in the Ordinance of the Ministry of Economy, Trade and Industry set forth in the said paragraph. Hereinafter the same shall apply in this Article) is less than the standard stockpiles and if the Minister of Economy, Trade and Industry determines that there is no justifiable reason for such shortage, the Minister of Economy, Trade and Industry may recommend that such Oil Refiner, have oil complying with the provisions of paragraph (1) of Article 6 within a set period of time; provided, however, that this shall not apply to the case where such Oil Refiner, obtains confirmation as set forth in paragraph (2) of the preceding Article, and the total volume of Oil held by such Oil Refiner, and other Oil Refiners, who also obtain such confirmation together with such Oil Refiner, is equal to or more than the total volume of their standard stockpiles.
第九条 経済産業大臣は、石油精製業者等の石油保有量(石油精製業者等が第六条第一項の経済産業省令で定めるところにより保有する石油の数量をいう。ただし、その石油精製業者等が同条第二項の規定により指定石油製品に代えて原油を保有する場合には、当該原油の数量を同項の経済産業省令で定める方式で指定石油製品の数量に換算した後の石油の数量をいう。以下この条において同じ。)が基準備蓄量に達していない場合において、その達していないことについて正当な理由がないと認めるときは、その石油精製業者等に対し、期限を定めて、第六条第一項の規定に従つて石油を保有すべきことを勧告することができる。ただし、その石油精製業者等が前条第二項の規定による確認を受けている場合において、その石油精製業者等及びその石油精製業者等とともにその確認を受けている他の石油精製業者等の石油保有量を合計した数量がこれらの者の基準備蓄量を合計した数量以上であるときは、この限りでない。 - 日本法令外国語訳データベースシステム
b) A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purpose of subparagraph a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in, and are carrying on business in, at least five countries, and the business carried on in each of the five countries generates at least 5 per cent of the gross income of the group; (iii) the business carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 5. (b)一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において事業を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う事業が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う事業が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であって5に規定する者が従うものと同様のものに従うこと。 - 財務省
A resident of a Contracting State shall be considered a headquarters company for a multinational corporate group for the purposes of subparagraph (a) only if: (i) that resident provides a substantial portion of the overall supervision and administration of the group or provides financing for the group; (ii) the group consists of companies which are resident in and are engaged in an active trade or business in at least five countries, and the trade or business activities carried on in each of the five countries generate at least 5 per cent of the gross income of the group; (iii) the trade or business activities carried on in any one country other than that Contracting State generate less than 50 per cent of the gross income of the group; (iv) no more than 50 per cent of its gross income is derived from the other Contracting State; (v) that resident has, and exercises, independent discretionary authority to carry out the functions referred to in clause (i); and (vi) that resident is subject to the same income taxation rules in that Contracting State as persons described in paragraph 6.
一方の締約国の居住者は、次の(i)から(vi)までに掲げる要件を満たす場合に限り、(a)の規定の適用上多国籍企業集団の本拠である法人とされる。(i)当該居住者が、当該多国籍企業集団の全体の監督及び運営の実質的な部分を行うこと又は当該多国籍企業集団の資金供給を行うこと。(ii)当該多国籍企業集団が、五以上の国の法人により構成され、これらの法人のそれぞれが居住者とされる国において営業又は事業の活動を行うこと。ただし、これらの国のうちいずれかの五の国内において当該多国籍企業集団が行う営業又は事業の活動が、それぞれ当該多国籍企業集団の総所得の五パーセント以上を生み出す場合に限る。(iii)当該一方の締約国以外のそれぞれの国内において当該多国籍企業集団が行う営業又は事業の活動が、いずれも当該多国籍企業集団の総所得の五十パーセント未満しか生み出さないこと。(iv)当該居住者の総所得のうち、他方の締約国内から当該居住者が取得するものの占める割合が五十 パーセント以下であること。(v)(i)に規定する機能を果たすために、当該居住者が独立した裁量的な権限を有し、かつ、行使すること。(vi)当該居住者が、当該一方の締約国において、所得に対する課税上の規則であつて6に規定する者が従うものと同様のものに従うこと。 - 財務省
(iii) in the case where an officer or employee of an Incorporated Commodity Exchange has acquired the shares of said Incorporated Commodity Exchange (limited to those conducted according to a certain plan, without depending on an individual investment decision, on an on-going basis, for which each officer or employee contributes less than one million yen at a time) jointly with another officer or employee of said Incorporated Commodity Exchange (when said Incorporated Commodity Exchange has acquired the shares other than those acquired based on the provisions of Article 156, paragraph (1) of the Companies Act [including cases where it is applied by replacing the terms pursuant to the provisions of Article 165, paragraph (3) of the same Act], limited to the case where the acquisition was consigned to a Financial Instruments Business Operator [which means the Financial Instruments Business Operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to one who is engaged in the Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of the same Act); the same shall apply in the following Article and the Appended Table 4]), voting rights pertaining to the shares of said Incorporated Commodity Exchange acquired or held by a person who has deposited the shares of the Incorporated Commodity Exchange which conducted said acquisition (excluding those that are deemed to be the voting rights personally acquired or held by said person who has deposited the shares, pursuant to the provisions of Article 86, paragraph (3) [limited to the part pertaining to item (i)] of the Act);
三 株式会社商品取引所の役員又は従業員が当該株式会社商品取引所の他の役員又は従業員と共同して当該株式会社商品取引所の株式の取得(一定の計画に従い、個別の投資判断に基づかず、継続的に行われ、各役員又は従業員の一回当たりの拠出金額が百万円に満たないものに限る。)をした場合(当該株式会社商品取引所が会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定に基づき取得した株式以外の株式を取得したときは、金融商品取引業者(金融商品取引法(昭和二十三年法律第二十五号)第二条第九項に規定する金融商品取引業者(同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。)をいう。次条及び別表第四において同じ。)に委託して行った場合に限る。)において当該取得をした株式会社商品取引所の株式を信託された者が取得し、又は所有する当該株式会社商品取引所の株式に係る議決権(法第八十六条第三項(第一号に係る部分に限る。)の規定により当該信託された者が自ら取得し、又は保有する議決権とみなされるものを除く。) - 日本法令外国語訳データベースシステム
(3) Notwithstanding the provision of the preceding paragraph, for the persons with disabilities who receive payment pursuant to the provisions of paragraph 1 of Article 29 or paragraph 1 of Article 30, or who live in, the support facilities for the persons with disabilities Nozominosono, or the facilities prescribed in the Ordinance of the Ministry of Health, Labour and Welfare of paragraph 1 or paragraph 5 of Article 5 after receiving placement measure pursuant to the provision of paragraph 2 of Article 19 of Act for the welfare of Persons with Physical Disabilities or paragraph 1, Article 16 of Act for the welfare of persons with intellectual disabilities; or who live in such facilities pursuant to the provision of proviso of paragraph 1 of Article 30 of Public Assistance Act(Act No. 144 of 1950) (hereafter collectively referred to as "persons with disabilities entered placement in specified facilities" in this paragraph), the municipality where such persons had domiciles before entering the support facilities for persons with disabilities, Nozominosono, the facilities prescribed in the Ordinance of the Ministry of Health, Labour and Welfare set forth in paragraph 1 or paragraph 5 of Article 5, or the facilities prescribed in proviso of paragraph 1 of Article 30 of the same Act (hereinafter referred to as "specified facilities") shall make grant decision; for persons with disabilities entered placement in specified facilities and have entered successively not less than two facilities (hereinafter referred to as "persons with disabilities entered placement successively" in this paragraph), the municipalities where the first facilities which such persons with disabilities entered placement are located shall make grant decision. Provided, however, for the persons with disabilities entered placement in specified facilities who did not have their domiciles before their placement or their domiciles were not clear, the municipality where they had location at the time of placement (for persons with disabilities entered placement successively: domiciles they had before they entered the first specified facility) shall make grant decision.
3 前項の規定にかかわらず、第二十九条第一項若しくは第三十条第一項の規定により介護給付費等の支給を受けて又は身体障害者福祉法第十八条第二項若しくは知的障害者福祉法第十六条第一項の規定により入所措置が採られて障害者支援施設、のぞみの園又は第五条第一項若しくは第五項の厚生労働省令で定める施設に入所している障害者及び生活保護法(昭和二十五年法律第百四十四号)第三十条第一項ただし書の規定により入所している障害者(以下この項において「特定施設入所障害者」と総称する。)については、その者が障害者支援施設、のぞみの園、第五条第一項若しくは第五項の厚生労働省令で定める施設又は同法第三十条第一項ただし書に規定する施設(以下「特定施設」という。)への入所前に有した居住地(継続して二以上の特定施設に入所している特定施設入所障害者(以下この項において「継続入所障害者」という。)については、最初に入所した特定施設への入所前に有した居住地)の市町村が、支給決定を行うものとする。ただし、特定施設への入所前に居住地を有しないか、又は明らかでなかった特定施設入所障害者については、入所前におけるその者の所在地(継続入所障害者については、最初に入所した特定施設の入所前に有した所在地)の市町村が、支給決定を行うものとする。 - 日本法令外国語訳データベースシステム
(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare).
2 法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家(放送番組(広告放送を含む。)、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者)若しくはモデル(商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者)の職業に紹介した求職者又は科学技術者(高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者)、経営管理者(会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者)若しくは熟練技能者(職業能力開発促進法(昭和四十四年法律第六十四号)第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者)の職業に紹介した求職者(当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。)から、就職後六箇月以内に支払われた賃金の百分の十・五(免税事業者にあつては、百分の十・二)に相当する額以下の手数料を徴収するときとする。 - 日本法令外国語訳データベースシステム
(3) When a Fisheries Cooperative Association or a Federation of Fisheries Cooperative Associations is going to establish the Fishery Right Exercise Rule for the provided specific demarcated fishery right or the common fishery right covering the class 1 common fishery held by the association or the federation, the association or the federation shall obtain the consents in writing of not less than two thirds of the partner of the association or the federation (the partner of the Fisheries Cooperative Associations which are the partner of the Federation of Fisheries Cooperative Associations, in the case of the federation; the same shall apply hereinafter), who operate the fishery covered by said fishery right when the association or the federation is granted the license of the fishery pertaining to said fishery right (or who operate a shore fishery (which refers to the fishery excluding the fishery operated using a powered fishing boat with a total tonnage of 20 tons or more and the fishery in inland waters; the same shall apply hereinafter) in the case where the region of the fishing ground pertaining to said fishery right is waters other than inland waters (excluding the lakes and marshes designated by the Agriculture, Forestry and Fisheries Minister pursuant to the provision of paragraph (1), Article 84; the same shall apply hereinafter except paragraph (1), Article 21) with respect to the provided demarcated fishery right and the common fishery right covering the class 1 common fishery established for the persons qualified pursuant to the provision of paragraph (6), Article 14; or who operate a fishery in the inland waters other than rivers in the case where said region is said inland waters; or who gather, catch or culture aquatic animals and plants in a river in the case where said region is said river), and who have addresses in the region of the local district provided in Article 11 pertaining to said fishery right (the district concerned provided in the same Article for the common fishery right), before any resolution is made in the general meeting provided in the Fisheries Industry Cooperative Association Act (Act No. 242 of 1948) (including a sectional meeting and a representatives' meeting of the general meeting).
3 漁業協同組合又は漁業協同組合連合会は、その有する特定区画漁業権又は第一種共同漁業を内容とする共同漁業権について漁業権行使規則を定めようとするときは、水産業協同組合法(昭和二十三年法律第二百四十二号)の規定による総会(総会の部会及び総代会を含む。)の議決前に、その組合員(漁業協同組合連合会の場合には、その会員たる漁業協同組合の組合員。以下同じ。)のうち、当該漁業権に係る漁業の免許の際において当該漁業権の内容たる漁業を営む者(第十四条第六項の規定により適格性を有するものとして設定を受けた特定区画漁業権及び第一種共同漁業を内容とする共同漁業権については、当該漁業権に係る漁場の区域が内水面(第八十四条第一項の規定により農林水産大臣が指定する湖沼を除く。第二十一条第一項を除き、以下同じ。)以外の水面である場合にあつては沿岸漁業(総トン数二十トン以上の動力漁船を使用して行う漁業及び内水面における漁業を除いた漁業をいう。以下同じ。)を営む者、河川以外の内水面である場合にあつては当該内水面において漁業を営む者、河川である場合にあつては当該河川において水産動植物の採捕又は養殖をする者)であつて、当該漁業権に係る第十一条に規定する地元地区(共同漁業権については、同条に規定する関係地区)の区域内に住所を有するものの三分の二以上の書面による同意を得なければならない。 - 日本法令外国語訳データベースシステム
8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. 8この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法(昭和二十三年法律第二十五号)に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六1(又は同法を承継する法律の関連規定)に規定する許可に基づき金融市場庁(又は同庁を承継する当局)による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約(以下この条において「租税条約」という。)を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に2の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条3、第十一条3、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)2(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条1(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。 - 財務省
Article 333 (1) In the case where an incorporator of an Insurance Company, etc., director at the time of its incorporation, executive officer at the time of its incorporation, company auditor at the time of its incorporation, director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, accounting auditor or a member who shall carry out its duties, liquidator, commissioned company prescribed in Article 144, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-30, paragraph (2)), insurance administrator, insurance inspector, liquidator representative set forth in Article 525, paragraph (1) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), supervising committee member set forth in Article 527, paragraph (1) of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), examination committee member set forth in Article 533 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), acting director, executive officer, company auditor or liquidator who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, any person who shall carry out the duties of a temporary director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer prescribed in Article 322, paragraph (1), item (vi) or Article 960, paragraph (1), item (v) of the Companies Act, any person who shall carry out the duties of a temporary liquidator or Representative Liquidator prescribed in Article 322, paragraph (2), item (iii) or Article 960, paragraph (2), item (iii) of the same Act, any person who shall carry out the duties of a temporary accounting auditor prescribed in Article 328, paragraph (1), item (iii) or Article 967, paragraph (1), item (iii) of the same Act, inspector, administrator of shareholder registry, administrator of bond registry, bond administrator, bond administrator who is succeeding the affairs, representative bondholder, resolution executor or manager, a Representative Person in Japan of a foreign Insurance Company, etc, liquidator, commissioned company prescribed in Article 144, paragraph (1), as applied mutatis mutandis pursuant to Article 211, insurance administrator, insurance inspector or manager, any person who represents a license Specified Juridical Person and subscription member in Japan, any person who has concluded a contract set forth in Article 190, paragraph (3) with a Foreign Insurance Company, etc., any person who has concluded a contract set forth in Article 223, paragraph (3) with a license Specified Juridical Person or any person who has concluded a contract set forth in Article 272-5, paragraph (3) with a small sum short-term insurer, officer of Policyholders protection corporation, Large Holder of Insurance Voting Rights (when the Large Holder of Insurance Voting Rights is a juridical person (including organizations that are not juridical persons listed in Article 2-2, paragraph (1), item (i); hereinafter the same shall apply in this paragraph except for items (lxv) and (lxxi)), its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former large holders of insurance voting rights in the case where large holders of insurance voting rights are no longer large holders of insurance voting rights), insurance major shareholder or Short Term Insurance Major Shareholder (when the insurance major shareholder or Short Term Insurance Major Shareholder is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former insurance major shareholders or Major Shareholder of Small Amount and Short Term Insurance Provider in the case where Major Shareholders of Insurance Company or Short Term Insurance Major Shareholders are no longer Major Shareholders of Insurance Company or Major Shareholder of Small Amount and Short Term Insurance Provider), Specified Major Shareholder or specified Major Shareholders of Insurance Company (when the Specified Major Shareholder or specified Major Shareholders of Insurance Company is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former Specified Major Shareholders or specified Major Shareholders of Insurance Company in the case where Specified Major Shareholders or specified Major Shareholders of Insurance Company are no longer holders of the voting rights of an Insurance Company, etc. which amount to not less than the Major Shareholder Threshold), the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager or liquidator of an Insurance Holding Company or Small Amount and Short Term Insurance Holding Company (including former insurance holding companies or Small Amount and Short Term Insurance Holding Companies in the case where insurance holding companies or Small Amount and Short Term Insurance Holding Companies are no longer insurance holding companies or Small Amount and Short Term Insurance Holding Companies), or the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager, member who executes the business or liquidator of a Specified Holding Company or specified Small Amount and Short Term Insurance Holding Company (including former specified holding companies or specified Small Amount and Short Term Insurance Holding Companies in the case where specified holding companies or specified Small Amount and Short Term Insurance Holding Companies are no longer holding companies of which an Insurance Company, etc. is a Subsidiary Company) falls under any of the following items, he/she shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when a punishment shall be given for the act:
第三百三十三条 保険会社等の発起人、設立時取締役、設立時執行役、設立時監査役、取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、会計監査人若しくはその職務を行う社員、清算人、第百四十四条第一項(第二百七十二条の三十第二項において準用する場合を含む。)に規定する受託会社、保険管理人、保険調査人、会社法第五百二十五条第一項(第百八十四条において準用する場合を含む。)の清算人代理、同法第五百二十七条第一項(第百八十四条において準用する場合を含む。)の監督委員、同法第五百三十三条(第百八十四条において準用する場合を含む。)の調査委員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、執行役、監査役若しくは清算人の職務を代行する者、第三百二十二条第一項第六号若しくは会社法第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、第三百二十二条第二項第三号若しくは同法第九百六十条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第三百二十八条第一項第三号若しくは同法第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者若しくは支配人、外国保険会社等の日本における代表者、清算人、第二百十一条において準用する第百四十四条第一項に規定する受託会社、保険管理人、保険調査人若しくは支配人、免許特定法人及び引受社員を日本において代表する者、外国保険会社等と第百九十条第三項の契約を締結した者、免許特定法人と第二百二十三条第三項の契約を締結した者若しくは少額短期保険業者と第二百七十二条の五第三項の契約を締結した者、機構の役員、保険議決権大量保有者(保険議決権大量保有者が保険議決権大量保有者でなくなった場合における当該保険議決権大量保有者であった者を含み、保険議決権大量保有者が法人(第二条の二第一項第一号に掲げる法人でない団体を含む。第六十五号及び第七十一号を除き、以下この項において同じ。)であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人)、保険主要株主若しくは少額短期保険主要株主(保険主要株主又は少額短期保険主要株主が保険主要株主又は少額短期保険主要株主でなくなった場合における当該保険主要株主又は少額短期保険主要株主であった者を含み、保険主要株主又は少額短期保険主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人)、特定主要株主若しくは特定少額短期主要株主(特定主要株主又は特定少額短期主要株主が保険会社等の主要株主基準値以上の数の議決権の保有者でなくなった場合における当該特定主要株主又は特定少額短期主要株主であった者を含み、特定主要株主又は特定少額短期主要株主が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、代表者、支配人、業務を執行する社員又は清算人)、保険持株会社若しくは少額短期保険持株会社(保険持株会社又は少額短期保険持株会社が保険持株会社又は少額短期保険持株会社でなくなった場合における当該保険持株会社又は少額短期保険持株会社であった会社を含む。)の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人若しくは清算人又は特定持株会社若しくは特定少額短期持株会社(特定持株会社又は特定少額短期持株会社が保険会社等を子会社とする持株会社でなくなった場合における当該特定持株会社又は特定少額短期持株会社であった会社を含む。)の取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、支配人、業務を執行する社員若しくは清算人は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。 - 日本法令外国語訳データベースシステム