「Preceding」を含む例文一覧(24414)
＜前へ 1 2 .... 475 476 477 478 479 480 481 482 483 .... 488 489 次へ＞- Article 7 (1) When the Prime Minister finds that a deposit, etc. servicer is engaging in any act in violation of the provisions of Article 3 to the preceding Article inclusive and is likely to continue to engage in said act, or that a solicitor is engaging in any act in violation of the provisions of Article 4, paragraph (1) or Article 5 and is likely to continue to engage in said act, he/she may order the deposit, etc. servicer to suspend solicitation for concluding or renewing deposit, etc. transaction agreements or to suspend its use of a solicitor to conduct such solicitation, may order the deposit, etc. servicer to suspend its business related to deposit, etc. transaction agreements in whole or in part, or order the deposit, etc. servicer to take any other necessary measures to protect the interests of its customers or depositors, for a fixed period not exceeding one year.
第七条 内閣総理大臣は、預託等取引業者が第三条から前条までの規定に違反する行為をし、かつ、当該行為を引き続きするおそれがあると認めるとき、又は勧誘者が第四条第一項若しくは第五条の規定に違反する行為をし、かつ、当該行為を引き続きするおそれがあると認めるときは、その預託等取引業者に対し、一年以内の期間を定めて、預託等取引契約の締結若しくは更新についての勧誘を行い若しくは当該勧誘を勧誘者に行わせることを停止し、又は預託等取引契約に関する業務の全部若しくは一部を停止すべきことを命じ、その他顧客又は預託者の利益を保護するために必要な措置をとる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 - Article 35 Paragraph 2 In the case of the exploitation of a work already made public, by offering or making public the original or copies of such work in the course of lessons in educational institutions mentioned in the preceding paragraph to those who take lessons directly, or in the case of the exploitation of such work by publicly performing, presenting or reciting it in accordance with the provision of Paragraph (1), Article 38 in the course of such lessons, it shall be permissible to make the public transmission (including making transmittable in the case of interactive transmission) of such work intended for reception by those who take lessons simultaneously at a location different from the place where such lessons are given; provided, however, that such transmission does not unreasonably prejudice the interests of the copyright owner in the light of the nature and the purpose of the work as well as the form of the transmission.
第３５条２公表された著作物については、前項の教育機関における授業の過程において、当該授業を直接受ける者に対して当該著作物をその原作品若しくは複製物を提供し、若しくは提示して利用する場合又は当該著作物を第三十八条第一項の規定により上演し、演奏し、上映し、若しくは口述して利用する場合には、当該授業が行われる場所以外の場所において当該授業を同時に受ける者に対して公衆送信（自動公衆送信の場合にあつては、送信可能化を含む。）を行うことができる。ただし、当該著作物の種類及び用途並びに当該公衆送信の態様に照らし著作権者の利益を不当に害することとなる場合は、この限りでない。 - 経済産業省 - With respect to the application for the Subsidy provided for in the preceding paragraph, the Subsidized Company shall deduct from the required subsidy amount the amount of the tax deductions for taxable purchase pertaining to the consumption tax and local consumption tax concerning the Subsidy (of the amount equivalent to the consumption tax and local consumption tax which is included in the Subsidized Costs, the amount obtained by multiplying the subsidy rates to the total amount of the amount that can be deducted as consumption tax for taxable purchase in accordance with the provisions of the Consumption Tax Act (Act No.108 of 1988) and the amount obtained by multiplying the said amount by the local consumption tax rate in accordance with the provisions of the Local Tax Act (Act No.226 of 1950) (hereinafter referred to as “the Tax Deductions for Taxable Purchase for Consumption Tax etc.”); Provided, however, that this shall not apply in a case where the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. is not known at the time of the application.
補助事業者は、前項の補助金の交付の申請をするに当たって、当該補助金に係る消費税及び地方消費税に係る仕入控除税額（補助対象経費に含まれる消費税及び地方消費税相当額のうち、消費税法（昭和６３年法律第１０８号）の規定により仕入れに係る消費税額として控除できる部分の金額及び当該金額に地方税法（昭和２５年法律第２２６号）の規定による地方消費税の税率を乗じて得た金額の合計額に補助率を乗じて得た金額をいう。以下「消費税等仕入控除税額」という。）を減額して交付申請しなければならない。ただし、申請時において消費税等仕入控除税額が明らかでないものについては、この限りでない。 - 経済産業省 - (3) Notwithstanding the preceding paragraph, the General Partner shall not be prohibited from (i) operating and managing any other partnership, company or other entity whose business purposes are the same or similar to those of the Partnership that was established before the Effective Date (a “Predecessor Fund”) in its capacity as a general partner, unlimited liability member, director or manager or in a similar capacity of such entity, or (ii) operating and managing any other partnership, company or other entity whose business purposes are [_________] in its capacity as general partner, unlimited liability member, director or manager or in a similar capacity.
3. 前項の規定にかかわらず、無限責任組合員は、(ⅰ)効力発生日前に組成された本組合の事業と同種又は類似の事業を目的とする組合、会社又はその他の団体で、その無限責任組合員、ジェネラル・パートナー、無限責任社員、取締役又は業務執行者その他これらに類似する役職に就任しているもの（以下「既存ファンド」という。）につき、無限責任組合員、ジェネラル・パートナー、無限責任社員、取締役又は業務執行者その他これらに類似する役職としてその管理及び運営を行うこと、及び(ⅱ)［ ］を目的とする組合、会社又はその他これらに類似する団体の無限責任組合員、ジェネラル・パートナー、無限責任社員、取締役又は業務執行者その他これらに類似する役職としてその管理及び運営を行うことは禁止されない。 - 経済産業省 - (9) When a Member Commodity Exchange gives a public notice pursuant to the provisions of this Act or other Acts, the provisions of Article 940, paragraph 3, Article 941, Article 946, Article 947, Article 951, paragraph 2, Article 953 and Article 955 of the Company Act shall apply mutatis mutandis. In this case, the phrase "Notwithstanding the provisions of the preceding two paragraphs, .... pursuant to these provisions" in Article 940, paragraph 3 of said Act shall be deemed to be replaced with "Notwithstanding the provisions of Article 11, paragraph 8 of the Commodity Exchange Act, .... pursuant to the same paragraph," the term "Article 440, paragraph 1" in Article 941 of the same Act shall be deemed to be replaced with "Article 68-3 of the Commodity Exchange Act" and any other technical replacement shall be specified by a Cabinet Order.
９ 会員商品取引所が電子公告によりこの法律その他の法令の規定による公告をする場合については、会社法第九百四十条第三項、第九百四十一条、第九百四十六条、第九百四十七条、第九百五十一条第二項、第九百五十三条及び第九百五十五条の規定を準用する。この場合において、同法第九百四十条第三項中「前二項の規定にかかわらず、これらの規定」とあるのは「商品取引所法第十一条第八項の規定にかかわらず、同項」と、同法第九百四十一条中「第四百四十条第一項」とあるのは「商品取引所法第六十八条の三」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。 - 経済産業省 - (1) Notwithstanding the provisions of the preceding Article, a Commodity Exchange may, pursuant to the provisions of its articles of incorporation (the market rules in the case of a Incorporated Commodity Exchange; the same shall apply in paragraph 1 of the following Article, Article 100, Article 101, paragraph 1, Article 109, paragraph 1, Article 113, paragraph 1 [including its application pursuant to Article 114] and Article 114), grant to a Member, etc. of another Commodity Exchange (including a foreign facility equivalent to a Commodity Exchange; the same shall apply in the following paragraph) with which said Commodity Exchange has concluded an Agreement on Intermarket Linkage the qualification for carrying out Transactions on a Commodity Market of said Commodity Exchange within the scope of purpose of carrying out transactions for completing the settlement of transactions based on said Agreement on Intermarket Linkage.
１ 前条の規定にかかわらず、商品取引所は、定款（株式会社商品取引所にあつては、業務規程。次条第一項、第百条、第百一条第一項、第百九条第一項、第百十三条第一項（第百十四条において準用する場合を含む。）及び第百十四条において同じ。）で定めるところにより、当該商品取引所と相互決済結了取引取決めを締結した他の商品取引所（商品取引所に相当する外国の施設を含む。次項において同じ。）の会員等に、当該相互決済結了取引取決めに基づいて取引の決済を結了させるための取引を行う目的の範囲内において、当該商品取引所の商品市場における取引をすることができる資格を与えることができる。 - 経済産業省 - (1) The provisions from paragraphs 1 to 3 inclusive of the preceding Article shall not apply when the proportion of the amount set forth in item 1 to the amount set forth in item 2 does not exceed one-fifth (or, if a smaller proportion has been specified by the articles of incorporation of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply in the cases listed in the respective items of paragraph 2 of the same Article or in the case where the whole or a part of the Shares of Stock, etc. delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are transfer restricted shares of stock of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger and when the Incorporated Commodity Exchange Surviving an Absorption-Type Merger is a Publicly-Held Company (which means a publicly-held company prescribed in Article 2, item 5 of the Company Act; hereinafter the same shall apply in this Section).
１ 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社商品取引所の定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は吸収合併消滅会員商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。以下この節において同じ。）でないときは、この限りでない。 - 経済産業省 - When a Consignor Protection Fund has received a notice under paragraph 1 or paragraph 3 of the preceding Article (including the case where there is no notice under paragraph 1 of the same Article but when said Consignor Protection Fund learns that its member has fallen under any of the items in the same paragraph), it shall make recognition of whether or not it is difficult for the Futures Commission Merchant pertaining to said notice (including a Futures Commission Merchant which said Consignor Protection Fund has learned has fallen under any of the respective items of the same paragraph in the case where there is no notice under the same paragraph; hereinafter referred to as the "Futures Commission Merchant Subject to a Notice") to repay smoothly any liabilities pertaining to the return of Customer Assets to the Futures Commission Merchant’s General Customer (hereinafter referred to as "General Customer Liabilities" in this Chapter), except when it is found that there is clearly no risk of a lack of protection of customers.
委託者保護基金は、前条第一項又は第三項の規定による通知を受けた場合（同条第一項の通知がない場合であつて、当該委託者保護基金の会員が同項各号のいずれかに該当することを知つたときを含む。）には、委託者の保護に欠けるおそれがないことが明らかであると認められるときを除き、当該通知に係る商品取引員（同条第一項の通知がない場合に当該委託者保護基金が同項各号のいずれかに該当することを知つた商品取引員を含む。以下「通知商品取引員」という。）につき、その一般委託者に対する委託者資産の返還に係る債務（以下この章において「一般委託者債務」という。）の円滑な弁済が困難であるかどうかの認定を遅滞なく行わなければならない。 - 経済産業省 - The matters specified by an ordinance of the competent ministry set forth in Article 141, item 5 of the Act shall be as follows: (i) matters concerning the number of units of the contribution of a Member - 83 - Commodity Exchange Established by an Incorporation-Type Merger which substitutes the share that said Member Commodity Exchange Established by an Incorporation-Type Merger allots to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger upon an Incorporation-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Established by an Incorporation-Type Merger; (ii) matters concerning the allocation of the contribution set forth in the preceding item to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger; (iii) when the amount of the money to be paid to a member of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is determined, said amount of money.
法第百四十一条第五号の主務省令で定める事項は、次に掲げるものとする。一新設合併設立会員商品取引所が新設合併に際して新設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新設合併設立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新設合併設立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 二新設合併消滅会員商品取引所の会員に対する前号の出資の割当てに関する事項 三新設合併消滅会員商品取引所の会員に対して支払う金銭を定めたときは、その当該 金銭の額 - 経済産業省 - (2) In the preceding paragraph, item 1, said other juridical persons or other organizations when such Futures Commission Merchant and its Foreign Subsidiary or Foreign Subsidiary of such Futures Commission Merchant hold shares or contributions pertaining to 50 percent or more of the voting rights of all shareholders of another foreign juridical person or other organization under its own name or of another person, shall be deemed to be a Foreign Subsidiary of said Futures Commission Merchant, and said other juridical persons or other organizations of which the Foreign Parent Corporation of said Futures Commission Merchant hold shares or contributions pertaining to 50 percent or more of the voting rights of all shareholders of another foreign juridical person or other organizations under its own name or that of another person shall be deemed to be a Foreign Parent Company of said Futures Commission Merchant.
２ 前項第一号において、当該商品取引員及びその外国子会社又は当該商品取引員の外国 子会社が、外国の他の法人その他の団体の総株主の議決権の百分の五十以上の議決権に 係る株式又は出資を自己又は他人の名義をもって所有している場合における当該他の法 人その他の団体も、また、当該商品取引員の外国子会社とみなし、当該商品取引員の外 国親会社が、外国の他の法人その他の団体に総株主の議決権の百分の五十以上の議決権 に係る株式又は出資を自己又は他人の名義をもって所有されている場合における当該他 の法人その他の団体も、また、当該商品取引員の外国親会社とみなす。 - 経済産業省 - In the case where a person, who is deemed to have received a license under Article 41, paragraph 1 of the Commodity Exchange Act after the revision (hereinafter referred to as the “New Act”) pursuant to the provisions of Article 3, paragraph 1 of the Supplementary Provisions of the Revising Act, intends to receive a license under paragraph 1 of the same Article, the renewal of a license under paragraph 4 of the same Article, or a license under Article 46, paragraph 1 of the New Act pertaining to a person set forth in Article 41, paragraph 2, item 1 of the New Act, the amount specified by a Cabinet Order as set forth in Article 44, paragraph 1, item 1-2 of the New Act (including the case where it is applied mutatis mutandis pursuant to Article 46, paragraph 3, item 1 of the New Act) shall be 300 million yen, until the day preceding the day on which four years have elapsed from the day of the enforcement of this Cabinet Order, notwithstanding the provisions of Article 5 of the Order for Enforcement of the Commodity Exchange Act after the revision.
改正法附則第三条第一項の規定により改正後の商品取引所法（以下「新法」という ）第四十一条第一項の許可を受けたものとみなされた者が同条第二項第一号に掲げる者に係る同条第一項の許可、同条第四項の許可の更新又は新法第四十六条第一項の許可を受けようとする場合における新法第四十四条第一項第一号の二（新法第四十六条第三項第一号において準用する場合を含む ）の政令で定める額は、この政令の施行の日から起算して四年を経過する日の前日までの間は、改正後の商品取引所法施行令第五条の規定にかかわらず、三億円とする。 - 経済産業省 - Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:
第四十条の十一 その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム - (5) The provision of Article 177 shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1); the provisions of Article 175 and Article 179, paragraph (1) shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1) (excluding the cases to which apply the provisions of Part II, Chapter IX, Section 2 (excluding Articles 510, 511 and 514), Part VII, Chapter III, Sections 1 and 3, and Article 938, paragraphs (1) to (5) inclusive of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same shall apply in this paragraph); and the provisions of Article 226, paragraph (1) and Article 227, paragraph (1) shall apply mutatis mutandis to the liquidation of a Licensed Specified Juridical Person and its Underwriting Members under paragraph (1) where the Prime Minister finds it necessary for supervising the liquidation of the liquidating Licensed Specified Juridical Person and its Underwriting Members. In this case, the term "date of dissolution" in Article 177, paragraph (2) shall be deemed to be replaced with "date of cancellation or expiration of the license issued to the Licensed Specified Juridical Person under Article 219, paragraph (1)"; the term "Liquidating Insurance Company, etc." in Article 177, paragraph (3) shall be deemed to be replaced with "liquidating Underwriting Members"; the terms "paragraph (1), (4) or (9) of the preceding Article" and "Liquidating Insurance Company, etc." in Article 175 shall be deemed to be replaced with "Article 235, paragraph (2)" and "liquidating Licensed Specified Juridical Person and its Underwriting Members," respectively; and the term "Liquidating Insurance Company, etc." in Article 179, paragraph (1) shall be deemed to be replaced with "liquidating Licensed Specified Juridical Person and its Underwriting Members"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.
５ 第百七十七条の規定は第一項の規定による免許特定法人及び引受社員の清算の場合について、第百七十五条及び第百七十九条第一項の規定は第一項の規定による免許特定法人及び引受社員の清算の場合（前項において準用する会社法第二編第九章第二節（第五百十条、第五百十一条及び第五百十四条を除く。）、第七編第三章第一節及び第三節並びに第九百三十八条第一項から第五項までの規定の適用がある場合を除く。以下この項において同じ。）について、第二百二十六条第一項及び第二百二十七条第一項の規定は第一項の規定による免許特定法人及び引受社員の清算の場合において内閣総理大臣が清算に係る免許特定法人及び引受社員の清算の監督上必要があると認めるときについて、それぞれ準用する。この場合において、第百七十七条第二項中「解散の日」とあるのは「当該免許特定法人に係る第二百十九条第一項の免許が取り消され、又はその効力を失った日」と、同条第三項中「清算保険会社等」とあるのは「清算に係る引受社員」と、第百七十五条中「前条第一項、第四項又は第九項」とあるのは「第二百三十五条第二項」と、「清算保険会社等」とあるのは「当該清算に係る免許特定法人及び引受社員」と、第百七十九条第一項中「清算保険会社等」とあるのは「清算に係る免許特定法人及び引受社員」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 - (4) Where in any case the longest period for making a request for the sealing of a patent allowable in that case by or under the foregoing provisions of this section has been allowed, and it is proved to the satisfaction of the Commissioner that hardship would arise in connection with the prosecution by an applicant of an application for a patent in any country outside New Zealand unless that period is extended, that period may be extended from time to time to such longer period as appears to the Commissioner to be necessary in order to prevent that hardship arising if an application in that behalf is made to him, and the prescribed fee is paid, within the first-mentioned period, or in the case of a second or subsequent application under this subsection, within the period to which that period was extended on the last preceding application thereunder.
(4) 特許証への捺印を求める旨の請求をすることができる最長の期間であって本条の前記規定により又はそれに基づいて許可することができる期間が許されていた場合に，ニュージーランド以外の何れかの国における特許出願の出願人による手続に関連して，当該期間を延長しない限り，困難な事情が生じる筈のことを局長の納得するように明らかにするときは，当該期間は，前記の困難な事情を生じさせないために必要と局長が認める期間まで更に随時延長することができる。ただし，最初に挙げた期間内に，又は本項の規定による第2回目若しくはその後の申請があるときはその先行する最新の申請により期間延長された当該延長期間内に，局長宛てにそれに関し申請し，かつ，所定の手数料を納付することを条件とする。 - 特許庁 - (2) Where the owner of a trademark which has been registered for at least five years at the time the claim is filed exercises in relation to a third party, by means of any of the actions provided for in paragraph (1), the rights conferred by Article 34, he shall prove, if so requested by the defendant as an exceptional measure, that in the five years preceding the filing date of the claim the trademark has been the subject of real and effective use for the goods or services for which it is registered and on which the claim is based, or that causes justifying the lack of use exist. For these purposes, the trademark shall be considered registered only for the goods or services for which it has actually been used. Similarly, the defendant may, by way of a counter-claim, take action to have the trademark declared lapsed owing to lack of use by the plaintiff.
(2) 請求が提出された時点で少なくとも5年間登録されていた商標の所有者が(1)に定める訴訟の何れかを通じて第34条により付与された権利を第三者に対して行使する場合は，当該所有者は，被告が例外措置として要求した場合は，請求提出日に先立つ5年間に，商標が登録されかつ請求の根拠となる商品又はサービスについて当該商標が現実かつ実効的な使用の対象であったこと，又は不使用を正当化する理由が存在することを証明するものとする。これらの目的で，当該商標は，それが実際に使用された商品又はサービスに限り，登録されたとみなされる。同様に，被告は反対請求により，原告による商標の不使用を理由に，商標の失効宣言を求める訴訟を提起することができる。 - 特許庁 - Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period.
２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。 - 財務省 - (3) With regard to an interim distribution, the provisions of Article 196(1) and (2), Article 197, Article 198(1), Article 199(1)(i) and (ii), Article 200, Article 201(4) and Article 203 shall apply mutatis mutandis. In this case, the phrase "permission under the provision of paragraph (2) of the preceding Article" in Article 196(1) shall be deemed to be replaced with "permission under the provision of Article 209(2)," the phrase "period of exclusion concerning a final distribution" in the items of Article 199(1) and Article 200(1) shall be deemed to be replaced with "period of exclusion concerning an interim distribution prescribed in Article 210(1)," and the phrase "amount of distribution under the provision of Article 201(7)" in Article 203 shall be deemed to be replaced with "percentage of distribution under the provision of Article 211."
３ 中間配当については、第百九十六条第一項及び第二項、第百九十七条、第百九十八条第一項、第百九十九条第一項第一号及び第二号、第二百条、第二百一条第四項並びに第二百三条の規定を準用する。この場合において、第百九十六条第一項中「前条第二項の規定による許可」とあるのは「第二百九条第二項の規定による許可」と、第百九十九条第一項各号及び第二百条第一項中「最後配当に関する除斥期間」とあるのは「第二百十条第一項に規定する中間配当に関する除斥期間」と、第二百三条中「第二百一条第七項の規定による配当額」とあるのは「第二百十一条の規定による配当率」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 - (2) In cases where there is a provision on the vote by Special Directors pursuant to the provisions of the preceding paragraph, directors other than the Special Directors shall not be required to attend the board of directors meeting that decides the matters listed in item (i) and item (ii) of Article 362(4). For the purpose of the application of the provisions of the main clause of Article 366(1) and Article 368 to such cases, "any director" in the main clause of 366(1) shall be read as "any Special Director (referring to the Special Director provided for in Article 373(1). The same shall apply in Article 368)," "in the articles of incorporation" in Article 368(1) shall be read as "by the board of directors," "each director" in the same paragraph shall be read as "each Special Director," "directors (" in paragraph (2) of that article shall be read as "Special Directors (," and "directors and" in the same paragraph shall be read as "Special Directors and."
２ 前項の規定による特別取締役による議決の定めがある場合には、特別取締役以外の取締役は、第三百六十二条第四項第一号及び第二号に掲げる事項の決定をする取締役会に出席することを要しない。この場合における第三百六十六条第一項本文及び第三百六十八条の規定の適用については、第三百六十六条第一項本文中「各取締役」とあるのは「各特別取締役（第三百七十三条第一項に規定する特別取締役をいう。第三百六十八条において同じ。）」と、第三百六十八条第一項中「定款」とあるのは「取締役会」と、「各取締役」とあるのは「各特別取締役」と、同条第二項中「取締役（」とあるのは「特別取締役（」と、「取締役及び」とあるのは「特別取締役及び」とする。 - 日本法令外国語訳データベースシステム - (2) In addition to a creditor who holds a claim pertaining to an obligation covered by the trust property, where a trust has been created by the method set forth in Article 3, item (iii), if the settlor has created the trust with the knowledge that it would harm settlor's creditor(s), notwithstanding the provisions of the preceding paragraph, a person who holds a claim against the settlor (limited to cases where the settlor is a trustee) which has arisen prior to the creation of the trust may commence a execution, provisional seizure, provisional disposition or exercise of a security interest, or an auction, or may commence collection proceedings for delinquent national tax against property that belongs to the trust property; provided, however, that this shall not apply where there are beneficiaries at the time in question, and when all or some of those beneficiaries did not know, at the time when they became aware that they had been designated as beneficiaries or when they acquired beneficial interests, of the fact that the creditor would be harmed.
２ 第三条第三号に掲げる方法によって信託がされた場合において、委託者がその債権者を害することを知って当該信託をしたときは、前項の規定にかかわらず、信託財産責任負担債務に係る債権を有する債権者のほか、当該委託者（受託者であるものに限る。）に対する債権で信託前に生じたものを有する者は、信託財産に属する財産に対し、強制執行、仮差押え、仮処分若しくは担保権の実行若しくは競売又は国税滞納処分をすることができる。ただし、受益者が現に存する場合において、その受益者の全部又は一部が、受益者としての指定を受けたことを知った時又は受益権を譲り受けた時において債権者を害すべき事実を知らなかったときは、この限りでない。 - 日本法令外国語訳データベースシステム - (4) Where the head of a municipality carries out affairs as prescribed in the preceding paragraph, part of the provisions of the Factory Location Act and the provision of Article 3, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision of the Act on Investigation of Factory Location, etc. (Act No. 108 of 1973) concerning prefectural governors shall apply to said head of the municipality, as the provision concerning heads of municipalities. In this case, the term "in the case where local rules have been established as prescribed in Article 4-2, paragraph (1), said local rules" in Article 9, paragraph (2), item (i) of the Factory Location Act shall be deemed to be replaced with "in the case where rules have been established as prescribed in Article 10, paragraph (1) of the Act on Formation and Development of Regional Industrial Clusters through Promotion of Establishment of New Business Facilities, etc., said rules."
４ 前項の規定により市町村の長が事務を行う場合においては、工場立地法の規定及び工場立地の調査等に関する法律の一部を改正する法律（昭和四十八年法律第百八号）附則第三条第一項の規定中都道府県知事に関する規定は、当該同意企業立地重点促進区域については、市町村の長に関する規定として当該市町村の長に適用があるものとする。この場合において、工場立地法第九条第二項第一号中「第四条の二第一項の規定により地域準則が定められた場合にあつては、その地域準則」とあるのは、「企業立地の促進等による地域における産業集積の形成及び活性化に関する法律第十条第一項の規定により準則が定められた場合にあつては、その準則」とする。 - 日本法令外国語訳データベースシステム - Article 36 (1) In the event that the employer has entered into a written agreement either with a labor union organized by a majority of the workers at the workplace (in the case that such labor union is organized) or with a person representing a majority of the workers (in the case that such labor union is not organized) and has notified the relevant government agency of such agreement , the employer may, notwithstanding the provisions with respect to working hours stipulated in Articles 32 through 32-5 or Article 40 (hereinafter in this Article referred to as "working hours")or the provisions with respect to days off stipulated in the preceding Article(hereinafter in this paragraph referred to as "days off"), extend the working hours or have workers work on days off in accordance with the provisions of the said agreement; provided, however, that the extension of working hours for belowground labor and other work especially harmful to health as stipulated in the Ordinance of the Ministry of Health, Labour and Welfare shall not exceed 2 hours per day.
第三十六条 使用者は、当該事業場に、労働者の過半数で組織する労働組合がある場合においてはその労働組合、労働者の過半数で組織する労働組合がない場合においては労働者の過半数を代表する者との書面による協定をし、これを行政官庁に届け出た場合においては、第三十二条から第三十二条の五まで若しくは第四十条の労働時間（以下この条において「労働時間」という。）又は前条の休日（以下この項において「休日」という。）に関する規定にかかわらず、その協定で定めるところによつて労働時間を延長し、又は休日に労働させることができる。ただし、坑内労働その他厚生労働省令で定める健康上特に有害な業務の労働時間の延長は、一日について二時間を超えてはならない。 - 日本法令外国語訳データベースシステム - (2) When the total amount of a compensation pension for surviving family prescribed in item (ii) of the preceding paragraph is calculated, with regard to the amount of the compensation pension for surviving family paid for a period until July of the fiscal year containing the day of the extinction of the right prescribed in said item (in cases where the month containing the day of the extinction of said right falls on any of the months from April to July, the previous fiscal year; hereinafter the same shall apply in this paragraph), the amount shall be calculated according to the amount obtained by multiplying the amount actually paid by the rate specified by the Minister of Health, Labour and Welfare based on the rate obtained by dividing the average salary for the fiscal year before the fiscal year containing the day of the extinction of said right by the average salary for the fiscal year one year before the fiscal year containing the months for which said compensation pension for surviving family was paid (in cases where said months fall on the months from April to July, the fiscal year two years before).
２ 前項第二号に規定する遺族補償年金の額の合計額を計算する場合には、同号に規定する権利が消滅した日の属する年度（当該権利が消滅した日の属する月が四月から七月までの月に該当する場合にあつては、その前年度。以下この項において同じ。）の七月以前の分として支給された遺族補償年金の額については、その現に支給された額に当該権利が消滅した日の属する年度の前年度の平均給与額を当該遺族補償年金の支給の対象とされた月の属する年度の前年度（当該月が四月から七月までの月に該当する場合にあつては、前々年度）の平均給与額で除して得た率を基準として厚生労働大臣が定める率を乗じて得た額により算定するものとする。 - 日本法令外国語訳データベースシステム - (2) Any corporation, in the cases of items 1 to 3 inclusive and 6 of the preceding paragraph (in the case of item 3 of the same paragraph, excluding cases where the settlor or the beneficiary may exercise the relevant voting rights and the settlor or beneficiary may instruct the trustee on the exercise of such voting rights), that attempts to hold the relevant voting rights of another corporation in Japan over a period of one year from the date of such acquisition resulting in holding in excess of five percent of total voting rights of all stockholders shall, pursuant to the provisions of the Rules of the Fair Trade Commission, obtain approval in advance from the Commission. The approval of the Fair Trade Commission in such cases shall, except for the case of item 3 of the same paragraph, be granted on the condition that the corporation engaged in banking or insurance business promptly dispose of the relevant voting rights.
２ 前項第一号から第三号まで及び第六号の場合（同項第三号の場合にあつては、委託者若しくは受益者が議決権を行使することができる場合及び議決権の行使について委託者若しくは受益者が受託者に指図を行うことができる場合を除く。）において、他の国内の会社の議決権をその総株主の議決権の百分の五を超えて有することとなつた日から一年を超えて当該議決権を保有しようとするときは、公正取引委員会規則で定めるところにより、あらかじめ公正取引委員会の認可を受けなければならない。この場合における公正取引委員会の認可は、同項第三号の場合を除き、銀行業又は保険業を営む会社が当該議決権を速やかに処分することを条件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 - Article 23-10 (1) When the Prime Minister finds that a Shelf Registration Statement (including Reference Documents referenced therein) or the documents attached thereto, an Amended Shelf Registration Statement submitted under Article 23-4 or paragraph (1) of the preceding Article (including Reference Documents referenced therein) or Shelf Registration Supplements (including Reference Documents referenced therein) or the documents attached thereto contains any fake statement on important matters, or lacks a statement on important matters that should be stated or on a material fact that is necessary for avoiding misunderstanding, he/she may at any time order the person submitting these documents to submit an Amended Shelf Registration Statement. In this case, a hearing shall be held irrespective of the categories of procedures for hearing statements of opinion under Article 13(1) of the Administrative Procedure Act.
第二十三条の十 内閣総理大臣は、発行登録書（当該発行登録書に係る参照書類を含む。）及びその添付書類、第二十三条の四若しくは前条第一項の規定による訂正発行登録書（当該訂正発行登録書に係る参照書類を含む。）又は発行登録追補書類（当該発行登録追補書類に係る参照書類を含む。）及びその添付書類のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けていることを発見したときは、いつでも、当該書類の提出者に対し、訂正発行登録書の提出を命ずることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。 - 日本法令外国語訳データベースシステム - (3) Article 15(2) and (6) shall apply mutatis mutandis to a Public Offering or Secondary Distribution of Securities for which a Shelf Registration has been made. In this case, the term "containing the matters specified in Article 13(2)(i)" in Article 15(2) shall be deemed to be replaced with "referred to in Article 13(1) as applied mutatis mutandis pursuant to Article 23-12(2)"; and the terms "paragraph (2) to the preceding paragraph," "Article 10(1) or Article 11(1)" and "the notification made under Article 4(1) or (2) for the Public Offering or Secondary Distribution came into effect" in Article 15(6) shall be deemed to be replaced with "paragraph (2)," "Article 23-10(3) or Article 23-11(1)" and "the Shelf Registration Supplements relating to the Shelf Registration which was made for the Public Offering or Secondary Distribution and already came into effect are submitted," respectively.
３ 第十五条第二項及び第六項の規定は、発行登録を行つた有価証券の募集又は売出しについて準用する。この場合において、同条第二項中「第十三条第二項第一号に定める事項に関する内容を記載した」とあるのは「第二十三条の十二第二項において準用する第十三条第一項の」と、同条第六項中「第二項から前項まで」とあるのは「第二項」と、「第四条第一項又は第二項の規定による届出がその効力を生じた日」とあるのは「発行登録の効力が生じており、かつ、それに係る発行登録追補書類が提出された日」と、「第十条第一項又は第十一条第一項」とあるのは「第二十三条の十第三項又は第二十三条の十一第一項」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 - (iv) Purchase, etc. of Share Certificates, etc. in cases where acquisition of Share Certificates, etc. in excess of the proportion specified by a Cabinet Order during the period specified by a Cabinet Order not exceeding six months is made by Purchase, etc. of Share Certificates, etc. or Acquisition of Newly Issued Share Certificates, etc. (meaning acquisition of Share Certificates, etc. which is newly issued by its Issuer; hereinafter the same shall apply in this item) (in cases where such acquisition of Share Certificates, etc. is made by Purchase, etc. of Share Certificates, etc., limited to Purchase, etc. of Share Certificates, etc. in excess of the proportion specified by a Cabinet Order conducted through Specified Sales and Purchase, etc. or outside of Financial Instruments Exchange Markets (excluding that conducted by a Tender Offer)) and the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession by the person who conducted the Purchase, etc. of Share Certificates, etc. exceeds one third after the Purchase, etc. of Share Certificates, etc. or the Acquisition of Newly Issued Share Certificates, etc. (excluding those listed in the preceding three items);
四 六月を超えない範囲内において政令で定める期間内に政令で定める割合を超える株券等の取得を株券等の買付け等又は新規発行取得（株券等の発行者が新たに発行する株券等の取得をいう。以下この号において同じ。）により行う場合（株券等の買付け等により行う場合にあつては、政令で定める割合を超える株券等の買付け等を特定売買等による株券等の買付け等又は取引所金融商品市場外における株券等の買付け等（公開買付けによるものを除く。）により行うときに限る。）であつて、当該買付け等又は新規発行取得の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超えるときにおける当該株券等の買付け等（前三号に掲げるものを除く。） - 日本法令外国語訳データベースシステム - Article 27-3 (1) The person who is required under the main clause of paragraph (1) of the preceding Article to make Purchase, etc. of Share Certificates, etc. by means of Tender Offer provided for by Article 27-2(1) (hereinafter referred to as the "Tender Offer" in this Section) shall, pursuant to the provisions of a Cabinet Order, make a public notice of the purpose of the Tender Offer, the price for Purchase, etc., the Number of Share Certificates, etc. Planned to be Purchased (meaning the number of shares in the case of share certificates, or the number of shares calculated by converting Securities other than share certificates into shares pursuant to the provisions of a Cabinet Office Ordinance in the case of Securities other than share certificates; hereinafter the same shall apply in this Section), the period of Purchase, etc. and other matters specified by a Cabinet Office Ordinance with regard to the Tender Offer. In this case, when the period of Purchase, etc. is shorter than the period specified by a Cabinet Order, to the effect that the period of Purchase, etc. may be extended under Article 27-10(3) shall be clearly indicated in the public notice.
第二十七条の三 前条第一項本文の規定により同項に規定する公開買付け（以下この節において「公開買付け」という。）によつて株券等の買付け等を行わなければならない者は、政令で定めるところにより、当該公開買付けについて、その目的、買付け等の価格、買付予定の株券等の数（株券については株式の数を、その他のものについては内閣府令で定めるところにより株式に換算した数をいう。以下この節において同じ。）、買付け等の期間その他の内閣府令で定める事項を公告しなければならない。この場合において、当該買付け等の期間が政令で定める期間より短いときは、第二十七条の十第三項の規定により当該買付け等の期間が延長されることがある旨を当該公告において明示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 - (8) Paragraph (4) shall apply mutatis mutandis to an amendment provided for in Article 27-8(1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the parts "Written Withdrawal of Tender Offer (meaning Written Withdrawal of Tender Offer as defined in Article 27-11(3) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same shall apply in this Section) or Tender Offer Report (meaning Tender Offer Report as defined in Article 27-13(2) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same shall apply in this Section)"; and "the Written Withdrawal of Tender Offer or Tender Offer Report" in Article 27-8(4) shall be deemed to be replaced with "amendment report (meaning amendment report provided for in Article 27-8(1) to (4) inclusive as applied mutatis mutandis pursuant to paragraph (7)" and "the amendment report," respectively.
８ 第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定による訂正報告書について準用する。この場合において、第四項中「公開買付撤回届出書（第二項において準用する第二十七条の十一第三項に規定する公開買付撤回届出書をいう。以下この節において同じ。）又は公開買付報告書（第二項において準用する第二十七条の十三第二項に規定する公開買付報告書をいう。以下この節において同じ。）」とあるのは「訂正報告書（第七項において準用する第二十七条の八第一項から第四項までの規定による訂正報告書をいう。）」と、「公開買付撤回届出書又は公開買付報告書」とあるのは「訂正報告書」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) Where the preceding paragraph applies to an Applicant with regard to the conclusion of Subject Contracts (limited to those which are concluded for the provision of agency service provided in Article 2(8)(ii) to (iv), (x) and (xiii); hereinafter referred to as the "Specified Subject Contracts" in this paragraph and paragraph (8)), when the Financial Instruments Business Operator, etc. concludes a Contract for Financial Instruments Transaction on behalf of the Applicant based on the Specified Subject Contract before the Date of Acceptance, the Financial Instruments Business Operator, etc. shall notify in advance the other Financial Instruments Business, etc. with whom the Contract for Financial Instruments Transaction is to be concluded (hereinafter referred to as a "Counterparty Financial Business Operator, etc." in the following paragraph and paragraph (8)) of the fact that the Applicant is to be deemed to be a customer other than Professional Investor with regard to the Contract for Financial Instruments Transaction.
６ 金融商品取引業者等は、対象契約（第二条第八項第二号から第四号まで、第十号及び第十三号に規定する代理を行うことを内容とするものに限る。以下この項及び第八項において「特定対象契約」という。）の締結に関して申出者が前項の規定の適用を受ける場合において、当該特定対象契約に基づき当該申出者を代理して期限日以前に金融商品取引契約を締結するときは、当該金融商品取引契約の相手方である他の金融商品取引業者等（次項及び第八項において「相手方金融商品取引業者等」という。）に対し、あらかじめ、当該金融商品取引契約に関して申出者が特定投資家以外の顧客とみなされる旨を告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 - Article 139-9 (1) The provisions of paragraphs (1) and (2) of the preceding Article shall not apply to cases where the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion is prescribed in the articles of incorporation of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply to cases where all or part of the Shares, etc. delivered to members of a Membership-Type Financial Instruments Exchange Extinguished upon an Absorption-Type Merger are shares with restriction on transfer of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger and where the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger is not a Public Company (meaning a Public Company prescribed in Article 2(v) of the Companies Act; the same shall apply in paragraph (2), item (i) of the following Article and 139-15(3)):
第百三十九条の九 前条第一項及び第二項の規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社金融商品取引所が定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、吸収合併消滅会員金融商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社金融商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社金融商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。次条第二項第一号及び第百三十九条の十五第三項において同じ。）でないときは、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 - (4) When it is found from the report provided in the preceding Article that an Officer or Major Shareholder of a Listed Company, etc. has gained profits as specified in paragraph (1), the Prime Minister shall send a copy of the portion of the report pertaining to the profits (hereinafter referred to as a "Document Relating to Profit" in this Article) to the Officer or Major Shareholder, and if no application under the following paragraph is filed within the period specified therein with regard to the Document Relating to Profit, then the Prime Minister shall send a copy of the Document Relating to Profit to the Listed Company, etc.; provided, however, that this shall not apply to cases where the Prime Minister becomes aware of the fact that profits referred to in paragraph (1) have already been provided to the Listed Company, etc. before a copy of the Document Relating to Profit is sent to the Officer or Major Shareholder or the Listed Company, etc.
４ 内閣総理大臣は、前条の報告書の記載に基づき、上場会社等の役員又は主要株主が第一項の利益を得ていると認める場合において、報告書のうち当該利益に係る部分（以下この条において「利益関係書類」という。）の写しを当該役員又は主要株主に送付し、当該役員又は主要株主から、当該利益関係書類に関し次項に定める期間内に同項の申立てがないときは、当該利益関係書類の写しを当該上場会社等に送付するものとする。ただし、内閣総理大臣が、当該利益関係書類の写しを当該役員若しくは主要株主又は当該上場会社等に送付する前において、第一項の利益が当該上場会社等に提供されたことを知つた場合は、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 - (4) The term "Publicized" as used in paragraph (1) to the preceding paragraph means the taking by the Tender Offeror, etc. of measures specified by a Cabinet Order as those for making information available to a large number of persons with regard to the Fact Concerning Tender Offer, etc., the making of public notice under Article 27-3(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27-22-2(2)) or public notice or public announcement under Article 27-11(2) (including the cases where it is applied mutatis mutandis pursuant to Article 27-22-2(2)), or the making of a Tender Offer Notification or Written Withdrawal of Tender Offer prescribed in Article 27-14(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27-22-2(2); hereinafter the same shall apply in this paragraph) available for public inspection under Article 27-14(1).
４ 第一項から前項までにおける公表がされたとは、公開買付け等事実について、当該公開買付者等により多数の者の知り得る状態に置く措置として政令で定める措置がとられたこと、第二十七条の三第一項（第二十七条の二十二の二第二項において準用する場合を含む。）の規定による公告若しくは第二十七条の十一第二項（第二十七条の二十二の二第二項において準用する場合を含む。）の規定による公告若しくは公表がされたこと又は第二十七条の十四第一項（第二十七条の二十二の二第二項において準用する場合を含む。以下この項において同じ。）の規定により第二十七条の十四第一項の公開買付届出書若しくは公開買付撤回届出書が公衆の縦覧に供されたことをいう。 - 日本法令外国語訳データベースシステム - (2) When the Prime Minister is required to issue a decision under the preceding paragraph in relation to the submission of two or more Ongoing Disclosure Documents covering the same Business Year Subject to Disclosure (limited to a decision pertaining to Article 178(1)(ii)), if the sum of the amounts calculated under Article 172-2(1) or (2) with regard to the fact pertaining to each decision (hereinafter referred to as the "Surcharge Amount Calculated for Respective Decision" in this paragraph to paragraph (4) inclusive) exceeds the amount specified in either of the following items, whichever is higher, the Prime Minister shall, in lieu of the amount set forth in paragraph (1) or (2) of said Article, issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount derived by prorating said higher amount in proportion to the Surcharge Amount Calculated for Respective Decision pursuant to the provisions of a Cabinet Office Ordinance:
２ 内閣総理大臣は、同一の記載対象事業年度に係る二以上の継続開示書類の提出について前項の決定（第百七十八条第一項第二号に係るものに限る。）をしなければならない場合において、それぞれの決定に係る事実について第百七十二条の二第一項又は第二項の規定により算出した額（以下この項から第四項までにおいて「個別決定ごとの算出額」という。）を合計した額が次の各号に掲げる額のいずれか高い額を超えるときは、同条第一項又は第二項の規定による額に代えて、当該高い額を内閣府令で定めるところにより当該個別決定ごとの算出額に応じて按分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定を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 - Article 299-2 When they providing the opportunity to know the name and address of a witness, expert witness, interpreter or translator, or the opportunity to inspect documentary or material evidence, pursuant to the provision of the preceding paragraph, the public prosecutor and the counsel may when they find a risk of physical or property harm, threat or confusion to the witness, expert witness, interpreter, translator, those whose names appear on the documentary or material evidence, or relatives of such persons, notify the opponent of such risk and request particular care to be taken so that the address, work place and ordinary whereabouts of these persons are not disclosed to those concerned (including the accused), unless such matters are necessary for proof of the offense or the criminal investigation, or for the defense of the accused.
第二百九十九条の二 検察官又は弁護人は、前条第１項の規定により証人、鑑定人、通訳人若しくは翻訳人の氏名及び住居を知る機会を与え又は証拠書類若しくは証拠物を閲覧する機会を与えるに当たり、証人、鑑定人、通訳人若しくは翻訳人若しくは証拠書類若しくは証拠物にその氏名が記載されている者若しくはこれらの親族の身体若しくは財産に害を加え又はこれらの者を畏怖させ若しくは困惑させる行為がなされるおそれがあると認めるときは、相手方に対し、その旨を告げ、これらの者の住居、勤務先その他その通常所在する場所が特定される事項が、犯罪の証明若しくは犯罪の捜査又は被告人の防御に関し必要がある場合を除き、関係者（被告人を含む。）に知られないようにすることできる。 - 日本法令外国語訳データベースシステム - (2) When a fire chief or fire station chief is unable to identify the owner, manager or possessor, who holds title, of an object that is found to be dangerous from a fire prevention perspective or an object that is found to be likely to hinder fire extinguishing activities, evacuation and other fire defense activities, and therefore unable to order these persons to take any necessary measures under the provision of the preceding paragraph, he/she may have his/her fire defense personnel take the measures listed in Article 3, paragraph (1), item (iii) or item (iv) with regard to said object, at the expense of said person. In this case, the fire and fire station chief shall, in advance, set a reasonable time limit and give public notice to the effect that such measures should be implemented by said time limit and that if the measures have not been implemented by said time limit, his/her fire defense personnel will implement the measures; provided, however, that this shall not apply when it is found that there is an urgent necessity.
２ 消防長又は消防署長は、火災の予防に危険であると認める物件又は消火、避難その他の消防の活動に支障になると認める物件の所有者、管理者又は占有者で権原を有するものを確知することができないため、これらの者に対し、前項の規定による必要な措置をとるべきことを命ずることができないときは、それらの者の負担において、当該消防職員に、当該物件について第三条第一項第三号又は第四号に掲げる措置をとらせることができる。この場合においては、相当の期限を定めて、その措置を行うべき旨及びその期限までにその措置を行わないときは、当該消防職員がその措置を行うべき旨をあらかじめ公告しなければならない。ただし、緊急の必要があると認めるときはこの限りでない。 - 日本法令外国語訳データベースシステム - (5) When a person who obtained permission under the provision of paragraph (1) has established a manufacturing facility, storage facility or handling facility or changed the position, structure or equipment of a manufacturing facility, storage facility or handling facility, he/she shall not use the manufacturing facility, storage facility or handling facility until after the respective facility has undergone a completion inspection conducted by the municipal mayor, etc. and is judged to conform to the technical standards set forth in paragraph (4) of the preceding Article; provided, however, that in cases where such person changes the position, structure or equipment of a manufacturing facility, storage facility or handling facility, if he/she has obtained approval from the municipal mayor, etc., in whole or in part, for the manufacturing facility, storage facility or handling facility other than the part pertaining to the construction work for making the change, he/she may provisionally use the approved part even before undergoing a completion inspection.
５ 第一項の規定による許可を受けた者は、製造所、貯蔵所若しくは取扱所を設置したとき又は製造所、貯蔵所若しくは取扱所の位置、構造若しくは設備を変更したときは、当該製造所、貯蔵所又は取扱所につき市町村長等が行う完成検査を受け、これらが前条第四項の技術上の基準に適合していると認められた後でなければ、これを使用してはならない。ただし、製造所、貯蔵所又は取扱所の位置、構造又は設備を変更する場合において、当該製造所、貯蔵所又は取扱所のうち当該変更の工事に係る部分以外の部分の全部又は一部について市町村長等の承認を受けたときは、完成検査を受ける前においても、仮に、当該承認を受けた部分を使用することができる。 - 日本法令外国語訳データベースシステム - (2) A written application for registration of a change resulting from a reduction of the unit amount of the contribution shall have attached, in addition to the document set forth in the preceding paragraph, a document proving that public notice or notice under the provisions of Article 56-2, paragraph (2) (in the case of a cooperative which has given public notice by the method of public notice set forth in Article 33, paragraph (4), item (ii) or item (iii) in accordance with the provisions of the articles of association under the provisions of the same paragraph, in addition to giving public notice in an official gazette, pursuant to the provisions of Article 56-2, paragraph (3), public notice by these methods) has been given, and, if any obligee has stated an objection, the fact that a payment has been made or equivalent security has been provided to said obligee or equivalent property has been entrusted for the purpose of having such obligee receive the payment, or the fact that the reduction of the unit amount of contribution carries no risk of harming said obligee.
２ 出資一口の金額の減少による変更の登記の申請書には、前項の書面のほか、第五十六条の二第二項の規定による公告及び催告（同条第三項の規定により公告を官報のほか第三十三条第四項の規定による定款の定めに従い同項第二号又は第三号に掲げる公告方法によつてした組合にあつては、これらの方法による公告）をしたこと並びに異議を述べた債権者があるときは、当該債権者に対し、弁済し、若しくは相当の担保を提供し、若しくは当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該出資一口の金額の減少をしても当該債権者を害するおそれがないことを証する書面を添付しなければならない。 - 日本法令外国語訳データベースシステム - Article 2 With regard to a business cooperative or a federation of cooperatives for which the provisions of Article 9-2, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act (including the case where it is applied mutatis mutandis pursuant to Article 9-9, paragraph (4) of the same Act) after the revision by the Act for Partial Revision of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 186 of 1957) shall not apply pursuant to the provisions of Article 2 of the Supplementary Provisions of the same Act, and which is already engaged in the fire mutual aid activities set forth in Article 9-7-2, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act after the revision by the provisions of Article 1 (hereinafter referred to as "New Cooperatives Act") on the date specified by the proviso to the preceding Article, the provisions then in force shall remain applicable, notwithstanding the provisions of Article 9-2, paragraph (2) of the New Cooperatives Act (including the case where it is applied mutatis mutandis pursuant to Article 9-9, paragraph (4) of the New Cooperatives Act).
第二条 中小企業等協同組合法の一部を改正する法律（昭和三十二年法律第百八十六号）附則第二条の規定により同法による改正後の中小企業等協同組合法第九条の二第二項（同法第九条の九第四項において準用する場合を含む。）の規定を適用しないものとされた事業協同組合又は協同組合連合会であつて、前条ただし書に定める日において現に第一条の規定による改正後の中小企業等協同組合法（以下「新組合法」という。）第九条の七の二第一項第一号の火災共済事業を行つているものについては、新組合法第九条の二第二項（新組合法第九条の九第四項において準用する場合を含む。）の規定にかかわらず、なお従前の例による。 - 日本法令外国語訳データベースシステム - iii) Acquisition of the shares of a Listed Corporation, etc. (limited to cases where the ratio of the number of shares of the Listed Corporation, etc. pertaining to the acquisition in the total number of issued shares of the Listed Corporation, etc., or the ratio of the sum of the number of shares of the Listed Corporation, etc. which will be held by a person who conducts the acquisition after the acquisition and the number of shares of the Listed Corporation, etc. held by non-resident individuals, corporations or other organizations (limited to those which fall under those listed in items 2 to 4 inclusive of the preceding paragraph), which are specified by Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto with a person who conducted the acquisition in the total number of issued shares of the Listed Corporation, etc. is not less than the ratio specified by Cabinet Order which is not less than 10%
三 上場会社等の株式の取得（当該取得に係る当該上場会社等の株式の数の当該上場会社等の発行済株式の総数に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該上場会社等の株式の数と、非居住者である個人若しくは法人その他の団体（前項第二号から第四号までに掲げるものに該当するものに限る。）で当該取得をしたものと株式の所有関係等の永続的な経済関係、親族関係その他これらに準ずる特別の関係にあるものとして政令で定めるものが所有する当該上場会社等の株式の数とを合計した株式の数の当該上場会社等の発行済株式の総数に占める割合が百分の十を下らない率で政令で定める率以上となる場合に限る。） - 日本法令外国語訳データベースシステム - ii) Affairs which shall be dealt with by the Governor concerned pursuant to the provisions of paragraph (3), paragraph (4), paragraph (9) and paragraph (11), Article 67, Article 72, paragraph (1) and paragraph (2), Article 134, paragraph (6), paragraph (8) and paragraph (11), Article 39 applied mutatis mutandis in paragraph (3), Article 116 applied mutatis mutandis in paragraph (4) of Article 134, and the preceding Article (limited to the affairs concerning the designated fisheries provided in paragraph (1), Article 52, or the fisheries requiring a permission or any other disposition of the Agriculture, Forestry and Fisheries Minister pursuant to the provisions of the Ordinance of the Ministry of Agriculture, Forestry and Fisheries pursuant to the provision of paragraph (1) or paragraph (2), Article 56, or the fisheries requiring a permission or any other disposition of the Governor concerned pursuant to the provision of the Rules pursuant to the provision of paragraph (1) or paragraph (2) of the same Article or paragraph (1), Article 66
二 第六十七条第三項、第四項、第九項及び第十一項、第七十二条、第百三十四条第一項及び第二項、同条第四項において準用する第百十六条第三項において準用する第三十九条第六項、第八項及び第十一項並びに前条の規定により都道府県が処理することとされている事務（第五十二条第一項に規定する指定漁業若しくは第六十五条第一項若しくは第二項の規定に基づく農林水産省令の規定により農林水産大臣の許可その他の処分を要する漁業又は同条第一項若しくは第二項の規定に基づく規則若しくは第六十六条第一項の規定により都道府県知事の許可その他の処分を要する漁業に関するものに限る。） - 日本法令外国語訳データベースシステム - Article 304 When a Consumer Protection Fund has received a notice under paragraph (1) or paragraph (3) of the preceding Article (including the case where there is no notice under paragraph (1) of the same Article but when said Consumer Protection Fund learns that its member has fallen under any of the items in the same paragraph), it shall make recognition of whether or not it is difficult for the Futures Commission Merchant pertaining to said notice (including a Futures Commission Merchant which said Consumer Protection Fund has learned has fallen under any of the respective items of the same paragraph in the case where there is no notice under the same paragraph; hereinafter referred to as the "Futures Commission Merchant Subject to a Notice") to repay smoothly any liabilities pertaining to the return of Customer Assets to the Futures Commission Merchant's General Customer (hereinafter referred to as "General Customer Liabilities" in this Chapter), except when it is found that there is clearly no risk of a lack of protection of customers.
第三百四条 委託者保護基金は、前条第一項又は第三項の規定による通知を受けた場合（同条第一項の通知がない場合であつて、当該委託者保護基金の会員が同項各号のいずれかに該当することを知つたときを含む。）には、委託者の保護に欠けるおそれがないことが明らかであると認められるときを除き、当該通知に係る商品取引員（同条第一項の通知がない場合に当該委託者保護基金が同項各号のいずれかに該当することを知つた商品取引員を含む。以下「通知商品取引員」という。）につき、その一般委託者に対する委託者資産の返還に係る債務（以下この章において「一般委託者債務」という。）の円滑な弁済が困難であるかどうかの認定を遅滞なく行わなければならない。 - 日本法令外国語訳データベースシステム - (2) The provisions of Article 183, paragraph (2) (excluding item (iii)) and Article 184 of the Companies Act shall apply mutatis mutandis to the cases prescribed in the preceding paragraph and Article 215, paragraph (3) of that Act shall apply mutatis mutandis to an Investment Corporation (excluding one who has provided as prescribed in the first sentence of Article 86, paragraph (1) in its certificate of incorporation). In this case, the terms "a Stock Company" and "it shall prescribe the following matters by resolution at a shareholders meeting (or of a board of directors meeting for a Company with a Board of Directors)" in Article 183, paragraph (2) of that Act shall be deemed to be replaced with "an Investment Corporation" and "the corporate officers shall provide for the following matters and obtain approval from the board of officers," respectively, the term "Article 466" in Article 184, paragraph (2) of that Act shall be deemed to be replaced with "Article 140 of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
２ 会社法第百八十三条第二項（第三号を除く。）及び第百八十四条の規定は前項の場合について、同法第二百十五条第三項の規定は投資法人（規約によつて第八十六条第一項前段の規定による定めをしたものを除く。）について、それぞれ準用する。この場合において、同法第百八十三条第二項中「株式会社は、」とあるのは「投資法人が」と、「その都度、株主総会（取締役会設置会社にあっては、取締役会）の決議によって」とあるのは「執行役員は、その都度」と、「定めなければならない」とあるのは「定め、役員会の承認を受けなければならない」と、同法第百八十四条第二項中「第四百六十六条」とあるのは「投資法人法第百四十条」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) The immigration control officer shall, when he/she is to apply for the permission set forth in paragraph (1) or in the preceding paragraph, submit an application together with proof that indicates that a suspect is considered to fall under any of the items of Article 24, and if the immigration control officer is to inspect a place such as a residence other than that of the suspect, he/she shall submit proof that indicates the existence of circumstances which show the place is likely to be connected with the case of violation. If the immigration control officer is to search a person other than the suspect, an article, residence or other place of the person, he/she shall submit proof that indicates existence of circumstances which show that an article should be seized and that such article is likely to be connected with the case of violation, and if the immigration control officer is to seize an article of a person other than the suspect, he/she shall submit proof that indicates existence of circumstances which show that the article is likely to be connected with the case of violation.
３ 入国警備官は、第一項又は前項の許可を請求しようとするときは、容疑者が第二十四条各号の一に該当すると思料されるべき資料並びに、容疑者以外の者の住居その他の場所を臨検しようとするときは、その場所が違反事件に関係があると認めるに足りる状況があることを認めるべき資料、容疑者以外の者の身体、物件又は住居その他の場所について捜索しようとするときは、押収すべき物件の存在及びその物件が違反事件に関係があると認めるに足りる状況があることを認めるべき資料、容疑者以外の者の物件を押収しようとするときは、その物件が違反事件に関係があると認めるに足りる状況があることを認めるべき資料を添付して、これを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 - Article 63 (1) In cases of procedures provided for by laws and regulations related to criminal suits, enforcement of sentences, or treatment of the inmates of juvenile prisons or the women's guidance home being carried out for any alien subject to deportation, procedures for deportation may be taken against such alien pursuant to the provisions of Chapter V (except for Section II, and Articles 52 and 53) applicable mutatis mutandis, even when he/she is not being detained. In this case, "request the appearance of the suspect" in Article 29, paragraph (1), shall be deemed to be replaced with "request the appearance of the suspect or make a visit in person", and "when a suspect has been delivered to him/her pursuant to the provisions of the preceding Article" in Article 45, paragraph (1), shall be deemed to be replaced with "when, as a result of investigation into violations, he/she has reasonable grounds to believe that the suspect falls under the category of an alien subject to deportation".
第六十三条 退去強制対象者に該当する外国人について刑事訴訟に関する法令、刑の執行に関する法令又は少年院若しくは婦人補導院の在院者の処遇に関する法令の規定による手続が行われる場合には、その者を収容しないときでも、その者について第五章（第二節並びに第五十二条及び第五十三条を除く。）の規定に準じ退去強制の手続を行うことができる。この場合において、第二十九条第一項中「容疑者の出頭を求め」とあるのは「容疑者の出頭を求め、又は自ら出張して」と、第四十五条第一項中「前条の規定により容疑者の引渡しを受けたときは」とあるのは「違反調査の結果、容疑者が退去強制対象者に該当すると疑うに足りる理由があるときは」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 - (3) Where a disposition is to be made with respect to an application for approval of model under Article 39-8, paragraph 1 or Article 39-13-3 of the Old Gas Business Act which has been filed by a person who passed the examination conducted under Article 39-9 of the Old Gas Business Act prior to the enforcement of Article 11, by submitting, within ten days from the date of enforcement of Article 11, a document proving that the person passed the examination, or an application for approval of model under Article 39-8, paragraph 1 or Article 39-13-3 of the Old Gas Business Act which has been filed by a person who applied for an examination, to which the provisions then in force shall remain applicable pursuant to the preceding paragraph, by submitting, within ten days from the day when the person was deemed to have passed the examination, a document proving that the person passed the examination, the provisions then in force shall remain applicable.
３ 第十一条の規定の施行前にされた旧ガス事業法第三十九条の九の試験について合格とされた者が第十一条の規定の施行の日から十日以内にその試験に合格したことを証する書面を添えてする旧ガス事業法第三十九条の八第一項若しくは第三十九条の十三の三の規定の例による型式の承認の申請又は前項の規定によりなお従前の例によることとされた試験の申請をした者であって当該試験に合格とされたものがその合格とされた日から十日以内にその試験に合格したことを証する書面を添えてする旧ガス事業法第三十九条の八第一項若しくは第三十九条の十三の三の規定の例による型式の承認の申請についての処分については、なお従前の例による。 - 日本法令外国語訳データベースシステム - (4) With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase "excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as "interest, etc." " shall be deemed to be replaced with "excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as "interest, etc.""; in Article 3(3), the phrase "interest, etc. receivable" shall be deemed to be replaced with "interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable"; in Article 3-2, the phrase "a domestic corporation or a foreign corporation having permanent establishments in Japan" shall be deemed to be replaced with "nonresident or foreign corporation," the phrase "interest, etc. payable" shall be deemed to be replaced with "interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3)," and the phrase "the said interest, etc." shall be deemed to be replaced with "the said interest."
４ 第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等（第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。）の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。 - 日本法令外国語訳データベースシステム - (7) Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto.
７ 内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。 - 日本法令外国語訳データベースシステム - (7) Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto.
７ 連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。 - 日本法令外国語訳データベースシステム - (i) The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69(1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where the said affiliated foreign company's head office or principal office is located (hereinafter referred to as the "state of the head office" in this Section) (where there are two or more laws and regulations concerning the said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph) with regard to the said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to the said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to the said calculated amount of income:
一 前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。 - 日本法令外国語訳データベースシステム - (7) The foreign intermediary set forth in the preceding paragraph that has provided a confirmation pursuant to the provisions of the said paragraph shall submit the documents prescribed in Article 41-12(14) of the Act for each person who makes entries or records under the book-entry transfer system set forth in paragraph (12) of the said Article to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign intermediary makes entries or records under the book-entry transfer system for specified book-entry transfer national government bonds, etc. pertaining to the said confirmation (where the said foreign intermediary is a foreign further indirect account management institution (meaning a foreign further indirect account management institution prescribed in the said paragraph), to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign further indirect account management institution prescribed in paragraph (14) of the said Article pertaining to the said specified book-entry transfer national government bonds, etc. makes entries or records under the book-entry transfer system for the said specified book-entry transfer national government bonds, etc. via the said foreign further indirect account management institution).
７ 前項の規定による確認をした同項の外国仲介業者は、法第四十一条の十二第十二項の振替記載等を受ける者の各人別に、同条第十四項に規定する書類を、当該確認に係る特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に（当該外国仲介業者が外国再間接口座管理機関（同条第十二項に規定する外国再間接口座管理機関をいう。）である場合には、当該特定振替国債等に係る同条第十四項に規定する外国間接口座管理機関を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。 - 日本法令外国語訳データベースシステム
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