「Referred」を含む例文一覧(16743)
＜前へ 1 2 .... 309 310 311 312 313 314 315 316 317 .... 334 335 次へ＞- Article 6 In the event that a foreign national seeking permission to land in Japan without submitting the certificate prescribed in Article 7-2, paragraph (1) of the Immigration Control Act (hereinafter referred to as a "certificate of eligibility") seeks to prove that he/she conforms to the conditions for landing provided for in Article 7, paragraph (1), item (ii) of the Immigration Control Act pursuant to the provisions of paragraph (2) of the same Article, the foreign national shall submit a copy of each of the materials listed in the right-hand column of Appended Table III, corresponding to the activity listed in the middle column of the same Table in which the foreign national seeks to engage in Japan, and a copy of each of any other reference materials.
第六条 本邦に上陸しようとする外国人で法第七条の二第一項に規定する証明書（以下「在留資格認定証明書」という。）を提出しないものは、法第七条第二項の規定により同条第一項第二号に定める上陸のための条件に適合していることを自ら立証しようとする場合には、当該外国人が本邦において行おうとする活動が該当する別表第三の中欄に掲げる活動に応じ、それぞれ同表の下欄に掲げる資料及びその他参考となるべき資料各一通を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 - Article 41-38 (1) No Member Money Lender or officer or employee thereof shall request a Member Designated Credit Bureau to provide Credit Information for purposes other than the following investigation (hereinafter referred to as "Investigation of Repayment Capacity, etc.") (including requests to provide the Personal Credit Information of a Person Seeking Funds, etc. as set forth in item (i) or of the principal obligor under item (ii) which is held by other Designated Credit Bureaus), nor shall such persons use or provide to a third party the Credit Information provided by a Member Designated Credit Bureau for purposes other than the Investigation of Repayment Capacity, etc.:
第四十一条の三十八 加入貸金業者又はその役員若しくは職員は、次に掲げる調査（以下「返済能力等調査」という。）以外の目的のために加入指定信用情報機関に信用情報の提供の依頼（第一号の資金需要者等及び第二号の主たる債務者に係る他の指定信用情報機関が保有する個人信用情報の提供の依頼を含む。）をし、又は加入指定信用情報機関から提供を受けた信用情報を返済能力等調査以外の目的に使用し、若しくは第三者に提供してはならない。 - 日本法令外国語訳データベースシステム - (2) A person who has been designated, at the time of the enforcement of this Act, pursuant to Article 28, paragraph (1) of the Act on Layout-Design of Semiconductor Integrated Circuits prior to the revision by the provision of Article 2 (hereinafter referred to as the "Former Act on Layout-Design of Semiconductor Integrated Circuits") shall be deemed, until the day on which six months have elapsed from the date of the enforcement of this Act, to have been registered pursuant to Article 28, paragraph (1) of the New Act on Layout-Design of Semiconductor Integrated Circuits. The same shall apply until a disposition is made with respect to an application for registration under paragraph (2) of the same Article filed by such person during that period.
２ この法律の施行の際現に第二条の規定による改正前の半導体集積回路の回路配置に関する法律（以下「旧半導体集積回路法」という。）第二十八条第一項の指定を受けている者は、この法律の施行の日から起算して六月を経過する日までの間は、新半導体集積回路法第二十八条第一項の登録を受けているものとみなす。その者がその期間内に同条第二項の登録の申請をした場合において、その申請に係る処分があるまでの間も、同様とする。 - 日本法令外国語訳データベースシステム - (iii) in the case where a Dispatching Business Operator has stipulated with a person who is or is going to be a client prescribed in Article 31 of the Act (hereinafter simply referred to as a "Client") that such person shall provide said dispatched workers with the right to use facilities such as clinics and food service facilities which workers employed by said person who is or is going to be a Client are currently using on a regular basis, the right to use facilities or equipment for recreational purposes, the lending of uniforms and other advantages for promoting dispatched workers' welfare, the details of such advantages and the methods of providing them.
三 派遣元事業主が、法第三十一条に規定する派遣先（以下単に「派遣先」という。）である者又は派遣先となろうとする者との間で、これらの者が当該派遣労働者に対し、診療所、給食施設等の施設であつて現に当該派遣先である者又は派遣先になろうとする者に雇用される労働者が通常利用しているものの利用、レクリエーション等に関する施設又は設備の利用、制服の貸与その他の派遣労働者の福祉の増進のための便宜を供与する旨の定めをした場合における当該便宜供与の内容及び方法 - 日本法令外国語訳データベースシステム - A document made in the name of a “management guidance promise note” (which is submitted by a parent company to a financial institution that provides a loan to its subsidiary in order to acknowledge its responsibility for supervising the subsidiary and providing management guidance) shall be deemed to fall under the category of commitments to guarantee, if its contents are deemed to have a legal force similar to that of a loan guarantee or a commitment to guarantee, and if it needs to be noted in the balance sheet under Article 58 of the Rules on the Terminology, Formats and Compilation Method of Financial Statements (hereinafter referred to as the “Rules on Financial Statements, etc.”).
この場合において、名義上、経営指導念書（子会社等が金融機関等から借入れを行う際に子会社等への監督責任を認め、子会社等に対し経営指導等を行うことを約して債権者に差し入れる文書をいう。）であっても、その記載内容に基づく法的効力が債務保証又は保証予約と同様と認められるもので、財務諸表等の用語、様式及び作成方法に関する規則（以下「財務諸表等規則」という。）第58条の規定により貸借対照表に注記しなければならないものは、保証予約に該当するものとする。 - 金融庁 - However, if the business operator indicates that possibility without explaining that hedging may lack economic rationality in some cases, as the customer must pay double fees and may incur losses depending on the interest rate differential between currencies (hereinafter referred to as the “Swap Point”) and must bear an additional burden regarding the price difference (what is known as “the spread received by over-the-counter financial futures business operators) between the sale and purchase prices with the median price as a base point, the business operator’s act shall be deemed to fall under the category of “other similar practices” specified under Article 117(1)(xxvi) of the FIB Cabinet Office Ordinance.
しかし、両建て取引について、「手数料が二重にかかること、通貨間の金利差調整額（以下「スワップポイント」という。）により逆ざやが生じるおそれがあること、仲値を基準とする売値及び買値の価格差（いわゆる「店頭金融先物取引業者の受け取るスプレッド」）について顧客が二重に負担することとなることなどのデメリットがあり、経済合理性を欠くおそれがある取引である」旨に言及することなく、上記の記載又は表示を行うことは、金商業等府令第117条第１項第26号に規定する「その他これに類似する行為」に該当する。 - 金融庁 - In the case of an absorption-type merger, if money is to be paid for adjusting the merger ratio upon the calculation of the number of units of investment equity in the corporation surviving the merger to be delivered to the investors of the corporation extinguished upon the merger (e.g. merger ratio adjustment money or substitute money for distribution; hereinafter referred to as “money delivered upon merger”), attention should be paid to the amount of money delivered upon merger or the calculation method thereof and the amount of money delivered upon merger to be allocated according to the number of units of investment equity held by the investors of the extinguished corporation, which can be regarded as the matters listed in Article 147(1)(ii) of the Investment Trust Act.
吸収合併をする場合において、吸収合併消滅法人の投資主に交付する吸収合併存続法人の投資口の算定にあたって、合併比率調整等のために合併比率調整金又は分配代り金等の金銭（以下「合併交付金」という。）を交付することとする場合には、投信法第147条第１項第２号に掲げる事項として、合併交付金の額又はその算定方法及び吸収合併消滅法人の投資主の有する投資口の口数に応じて割り当てる合併交付金の額に関する事項が含まれることに留意する。 - 金融庁 - Faced with the urgent task of realizing the so-called "nation built on intellectual property" by strongly promoting the creation, protection and exploitation of intellectual property from the standpoint of strengthening industrial competitiveness, thereby shifting to an economy with high value added and seeking sustained development of the national economy and culture, the Japanese government since 2002 worked out the "Intellectual Property Policy Outline"54 and the "Strategic Program for the Creation, Protection and Exploitation of Intellectual Property55 (hereinafter referred to simply as the "Strategic Program for Intellectual Property") with the aim of realizing a "nation built on intellectual property," and, based on these, it is pushing for a variety of systemic reforms in parallel as well as rapidly.
評価産業競争力強化の観点から、知的財産の創造・保護・活用を強力に促進することによって、高付加価値経済への転換を図り、経済及び文化の持続的発展を目指す、いわゆる「知的財産立国」を実現することが喫緊の課題になっていることから、政府でも、2002年以降、「知的財産立国」の実現を目指し、「知的財産戦略大綱」54及び「知的財産の創造、保護及び活用に関する推進計画」55（以下、単に「知的財産推進計画」とする）が取りまとめられ、これらに基づき、各種の制度改革が並行的、かつ、急速に進められている。 - 経済産業省 - 6. With regard to disability pensions and survivors 'pensions under the Japanese pension systems for employees, insofar as the amount of those pensions to be granted is calculated on the basis of the specified period determined by the legislation of Japan when the periods of coverage under those systems are less than that specified period, if the requirements for receiving such pensions are fulfilled by virtue of subparagraph 1(a) or 3(a) of this Article, the amount to be granted shall be calculated according to the proportion of the periods of coverage under the Japanese pension systems for employees to the theoretical period of coverage referred to in paragraph 7 of this Article.
６ 日本国の被用者年金制度の下での障害年金及び遺族年金（日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に満たない場合に支給されるものであって、支給される当該年金の額が当該定められた期間に基づいて計算されるものに限る。）に関しては、当該年金を受けるための要件が１(a)又は３(a) の規定の適用により満たされる場合には、支給される当該年金の額は、７に規定する理論的加入期間に対する日本国の被用者年金制度における保険期間の比率に基づいて計算する。 - 厚生労働省 - 6. With regard to disability pensions and survivors 'pensions under Japanese pension systems for employees, insofar as the amount of those pensions to be granted is calculated on the basis of the specified period determined by the laws of Japan when the periods of coverage under those systems are less than that specified period, if the requirements for receiving such pensions are fulfilled by virtue of paragraph 1(a) or 3(a) of this Article, the amount to be granted shall be calculated according to the proportion of the periods of coverage under Japanese pension systems for employees to the theoretical period of coverage referred to in paragraph 7 of this Article.
６ 日本国の被用者年金制度の下での障害年金及び遺族年金（当該制度における保険期間が日本国の法令上定められた期間に満たない場合に支給されるものであって、支給される当該年金の額が当該定められた期間に基づいて計算されるものに限る。)に関しては、当該年金を受けるための要件が１(a)又は３(a) の規定の適用により満たされる場合には、支給される当該年金の額は、７に規定する理論的加入期間に対する日本国の被用者年金制度における保険期間の比率に基づいて計算する。 - 厚生労働省 - In order to monitor and provide instructions to ensure the safety of foods, etc., imported into Japan (hereafter referred to as “imported foods, etc.”), the government established the imported food monitoring and instruction program in 2007 (hereinafter, “the program”).The program is based on the guidelines for monitoring and providing instructions in food sanitation (Ministry of Health, Labour and Welfare Notification No. 301, 2003) as per the regulations of Article 23, Paragraph 1 of the Food Sanitation Law (Law No. 233, 1947; hereinafter, “the Law”); public comments were collected and risk communication was conducted.
我が国に輸入される食品等（以下「輸入食品等」という。）の安全性を確保するために国が行う監視指導については、食品衛生法（昭和22年法律第233号。以下「法」という。）第23条第1項の規定により、食品衛生に関する監視指導の実施に関する指針（平成15年厚生労働省告示第301号）に基づき、パブリックコメントの募集及びリスクコミュニケーションを実施し、平成19年度輸入食品監視指導計画（以下「計画」という。）を策定し、同条第3項の規定により官庁報告として官報に公表した上で、計画に基づいて行っているところです。 - 厚生労働省 - Conclusion of contract ; arrival of notice of acceptance In principle, a notice of acceptance given by electronic means (including e-mails) to a contract offer can reach the opposite party in an extremely short period of time. Therefore, Paragraphs 1 of Article 526 and Article 527 of the Civil Code do not apply where a notice of acceptance of a contract offer is given electronically between remote parties. Instead, the contract is concluded at the time the notice of acceptance reaches the opposite party (Article 4 of the Law Concerning Exceptions to the Civil Code Related to Electronic Consumer Contracts and Electronic Notices of Acceptance (hereinafter referred to as "the Electronic Contract Law") and Paragraph 1 of Article 97 of the Civil Code).
（１）電子契約の成立時期（承諾通知の到達）電子メール等の電子的な方式による契約の承諾通知は原則として極めて短時間で相手に到達するため、隔地者間の契約において承諾通知が電子メール等の2 電子的方式で行われる場合には、民法第 526条第１項及び第 527条が適用されず、当該契約は、承諾通知が到達したときに成立する（電子消費者契約及び電子承諾通知に関する民法の特例に関する法律（以下「電子契約法」という。）第４条、民法第９７条第１項）。 - 経済産業省 - However, we should consider the following points, (i) the agreement on the acquisition of personal information is by nature completely different from that of license agreement, and thus the user generally cannot expect that such provisions on the consent to the acquisition of personal information is referred to in the license agreement; (ii) most users would not give consent thereto if they were aware of the provision on the consent to acquisition of personal information by spyware; and (iii) it would be, considered on the whole, somewhat fraudulent and unexpected by the users for such provision referring to consent to the acquisition of personal information to be inconspicuously placed in the license agreement.
しかし、①個人情報取得への同意は使用許諾契約とは全く性質の異なる行為であり、かつ使用許諾契約に含まれていることは通常予期することができない事項であること、②スパイウェアによる個人情報の取得についての条項の内容を認識していれば多くの人はこれに同意しないであろうこと、及び③フリーウェア等に個人情報取得のためのプログラムを組込み、かつ、その使用許諾契約中に目立たない形で個人情報取得への同意条項を潜ませる行為は全体として観察した場合にはだまし討ち的な側面もある。 - 経済産業省 - Investments from overseas in Japanese venture capitals account for only 3% of the total capital they have received. According to the current tax code of Japan, a venture capital formed under a Japanese partnership scheme which a foreigner (non-resident) has invested in is regarded as the permanent establishment of the foreigner (referred to as Item-1 PE), and profits from the fund are taxed by Japanese tax authorities. Furthermore, in order to secure the taxation, they started in 2005 to impose a 20% withholding of income tax on the distribution to foreigners of business profits from such partnership agreements.
我が国のベンチャーキャピタルの投資受入総額に占める海外からの出資は３％に過ぎない。現在の我が国の税制においては、日本の組合制度によって組成されたベンチャーキャピタルファンドに外国人（非居住者）が投資する場合には、日本の組合が当該外国人の恒久的施設（いわゆる1号PE）と見なされ、その収益が日本の税務当局によって課税されることとなる。加えて、2005年度からは、この課税措置を担保するために、外国人に対して組合契約事業から生ずる利益の配分に20％の所得税源泉徴収措置がなされている。 - 経済産業省 - (1) In the case where a Commodity Clearing Organization has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act (hereinafter referred to as "This Act, etc." in this Article), if the competent minister finds it necessary and appropriate for the proper and secure execution of Business of Assuming Commidity Transaction Debts, he/she may rescind the license under Article 167 or the approval under the proviso of Article 170, paragraph 1 or Article 173, paragraph 1 of said Commodity Clearing Organization or order said Commodity Clearing Organization to suspend the whole or a part of its business for a fixed period not exceeding six months.
１ 主務大臣は、商品取引清算機関がこの法律、この法律に基づく命令又はこの法律に基づいてする主務大臣の処分（以下この条において「この法律等」という。）に違反した場合において、商品取引債務引受業の適正かつ確実な遂行のため必要かつ適当であると認めるときは、当該商品取引清算機関に対し、第百六十七条の許可若しくは第百七十条第一項ただし書若しくは第百七十三条第一項の承認を取り消し、又は六月以内の期間を定めてその業務の全部若しくは一部の停止を命ずることができる。 - 経済産業省 - (1) Based on a request by a General Customer of a Recognized Futures Commission Merchant, a Consignor Protection Fund shall pay an amount calculated pursuant to the provisions of an ordinance of the competent ministry with respect to the claims which said General Customer had held against said Recognized Futures Commission Merchant on the day a public notice was given pursuant to the provisions of paragraph 1 of the preceding Article (limited to those pertaining to Customer Assets of said General Customer) and which the Consignor Protection Fund finds it difficult for said Recognized Futures Commission Merchant to repay smoothly, pursuant to the provisions of a Cabinet Order (hereinafter referred to as the "Claims Subject to Compensation").
１ 委託者保護基金は、認定商品取引員の一般委託者の請求に基づいて、前条第一項の規定により公告した日において現に当該一般委託者が当該認定商品取引員に対して有する債権（当該一般委託者の委託者資産に係るものに限る。）であつて委託者保護基金が政令で定めるところにより当該認定商品取引員による円滑な弁済が困難であると認めるもの（以下「補償対象債権」という。）につき、主務省令で定めるところにより算出した金額の支払を行うものとする。 - 経済産業省 - (1) A person who intends to establish a facility which meets the requirements specified by a Cabinet Order as a facility for carrying out only the following transactions (excluding a facility for carrying out only the transactions set forth in item 1 and item 2) with regard to a Commodity (limited to one that does not fall under a Listed Commodity pertaining to public notice under Article 352; hereinafter the same shall apply in this paragraph) or a Commodity Index (limited to one other than those falling under or similar to a Listed Commodity Index pertaining to public notice under the same Article; hereinafter the same shall apply in this paragraph) (hereinafter such facility shall be referred to as a "Facility Similar to Type 1 Specified Commodity Market") shall obtain the permission of the competent minister.
１ 商品（第三百五十二条の規定による公示に係る上場商品に該当しないものに限る。以下この項において同じ。）又は商品指数（同条の規定による公示に係る上場商品指数に該当するか又は類似するもの以外のものに限る。以下この項において同じ。）について次に掲げる取引をするための施設（第一号及び第二号に掲げる取引のみをするためのものを除く。）として政令で定める要件に該当するもの（以下「第一種特定商品市場類似施設」という。）を開設しようとする者は、主務大臣の許可を受けなければならない。 - 経済産業省 - (1) A person who intends to establish a facility which meets the requirements specified by a Cabinet Order as being a facility for carrying out only the following transactions with regard to a Commodity (limited to one that falls under a Listed Commodity pertaining to public notice under Article 352 and which is specified by an ordinance of the competent ministry; hereinafter the same shall apply in this paragraph) or a Commodity Index (limited to one falling under or similar to a Listed Commodity Index pertaining to public notice under the same Article and which is specified by an ordinance of the competent ministry; hereinafter the same shall apply in this paragraph) (hereinafter such facility shall be referred to as a "Facility Similar to Type 2 Specified Commodity Market") shall obtain the permission of the competent minister.
１ 商品（第三百五十二条の規定による公示に係る上場商品に該当するものであつて、主務省令で定めるものに限る。以下この項において同じ。）又は商品指数（同条の規定による公示に係る上場商品指数に該当するか又は類似するものであつて、主務省令で定めるものに限る。以下この項において同じ。）について次に掲げる取引をするための施設として政令で定める要件に該当するもの（以下「第二種特定商品市場類似施設」という。）を開設しようとする者は、主務大臣の許可を受けなければならない。 - 経済産業省 - (1) The term "Over-the-Counter Commodity Futures Transactions" as used in this Act shall mean the following acts or transactions carried out with a person who engages commercially in the Buying and Selling, etc. of Listed Commodity Component Products, etc. (limited to those specified by an ordinance of the competent ministry; hereinafter the same shall apply in this Article) (hereinafter such person shall be referred to as a "Specified Commercial Dealer" in this Article) as the counterparty, based on his/her own account by using quotations on a Commodity Market with regard to said Listed Commodity Component Products, etc. instead of through Transactions on a Commodity Market, and those which said Specified Commercial Dealer, who is the counterparty, carries out for his/her own business based on his/her own account:
１ この条において「店頭商品先物取引」とは、上場商品構成物品等（主務省令で定めるものに限る。以下この条において同じ。）の売買等を業として行つている者（以下この条において「特定業者」という。）を相手方として、商品市場における取引によらないで、当該上場商品構成物品等について商品市場における相場を利用して自己の計算で行う次に掲げる行為又は取引であつて、その相手方たる特定業者にとつて自己の営業のためにその計算において行われるものをいう。 - 経済産業省 - (i) A juridical person that has established a Subsidiary Corporation or Other Similar Entity (in which said juridical person has the majority of the Voting Rights of All Shareholders or Others (meaning the voting rights of all shareholders or equity investors; the same shall apply hereinafter), or which is otherwise prescribed by an ordinance of the competent ministry as having a close relationship with said juridical person) in a country or region (hereinafter referred to as a "Country, etc." in this item and in paragraph (4) below) other than the Country, etc. in which the head office or principal office of the juridical person is located, and that is prescribed by an ordinance of the competent ministry as being engaged in business activities on a global scale;
一 法人の本店又は主たる事務所が所在する国又は地域（以下この号及び第四項において「国等」という。）以外の国等に当該法人の子法人等（当該法人がその総株主等の議決権（総株主又は総出資者の議決権をいう。以下同じ。）の過半数を保有していることその他の当該法人と密接な関係を有する法人として主務省令で定める法人をいう。）を設立している法人であって、国際的規模で事業活動を行っていると認められるものとして主務省令で定める法人 - 経済産業省 - Based on the provisions of Article 3, paragraph (1) of the Act on Special Measures for Promotion of Research and Development Business, etc. by Specified Multinational Enterprises (hereinafter referred to as the "Act"), this Basic Policy shall specify matters concerning the significance of and the basic course of actions for the promotion of Research and Development Business and Supervisory Business by Specified Multinational Enterprises, matters concerning the details of Research and Development Business and Supervisory Business by Specified Multinational Enterprises, matters concerning the prevention of overseas leakage of patented inventions, technologies and others held by Japanese business operators, and other matters to be taken into consideration in promoting Research and Development Business and Supervisory Business by Specified Multinational Enterprises.
この基本方針は、特定多国籍企業による研究開発事業等の促進に関する特別措置法（以下「法」という。）第三条第一項の規定に基づき、特定多国籍企業による研究開発事業及び統括事業の促進の意義及び基本的な方向に関する事項、特定多国籍企業による研究開発事業及び統括事業の内容に関する事項並びに我が国事業者の特許発明、技術等の国外流出の防止その他特定多国籍企業による研究開発事業及び統括事業の促進に際し配慮すべき事項を定めるものである。 - 経済産業省 - (i) Securities, etc. for retention under the management of a Commodity Exchange (excluding Securities, etc. which are retained and commingled; the same shall apply in the following item): a management method by which the Commodity Exchange controls the location for the retention of Securities, etc. for allocation that is clearly separate from that for the Securities, etc. of the Commodity Exchange's own property and other Securities, etc. than that for the Securities, etc. for allocation (hereinafter referred to as the "Private Securities, etc." in this Article), and that said Securities, etc. for allocation are retained in an available condition that is immediately distinguishable as to which Member, etc. deposited such property or for which Member, etc. such property was deposited;
一商品取引所が保管することにより管理する有価証券等（混蔵して保管される有価証 券等を除く。次号において同じ。） 充用有価証券等の保管場所については自己の固 有財産である有価証券等その他の充用有価証券等以外の有価証券等（以下この条にお いて「固有有価証券等」という。）の保管場所と明確に区分し、かつ、当該充用有価 証券等についてどの会員等から又はどの会員等を通じ預託を受けた有価証券等である かが直ちに判別できる状態で保管することにより管理する方法 - 経済産業省 - (3) When managing Securities, etc. for allocation (which means the securities and warehouse receipts [hereinafter referred to as the “Securities, etc.” in this Article] which are allocated to clearing margins pursuant to the provisions of Article 103, paragraph 5 of the Act, as applied mutatis mutandis pursuant to Article 179, paragraph 6; hereinafter the same shall apply in this Article) based on the provisions of Article 103, paragraph 4 of the Act, as applied mutatis mutandis pursuant to Article 179, paragraph 5 of the Act, a Commodity Clearing Organization shall manage said Securities, etc. for allocation, by the methods specified in the following items, respectively, corresponding to the categories of the Securities, etc., as set forth in said items:
３ 商品取引清算機関は、法第百七十九条第五項において準用する法第百三条第四項の 規定に基づき充用有価証券等（法第百七十九条第六項において準用する法第百三条第 五項の規定により取引証拠金に充てられる有価証券及び倉荷証券（以下この条におい て「有価証券等」という。）をいう。以下この条において同じ。）を管理するときは、次 の各号に掲げる有価証券等の区分に応じ、当該各号に定める方法により当該充用有価証 券等を管理しなければならない。 - 経済産業省 - (i) Securities, etc. for retention under the management of a Commodity Clearing Organization (excluding Securities, etc. which are retained and commingled; the same shall apply in the following item): a management method by which the Commodity Clearing Organization controls the location for the retention of Securities, etc. for allocation that is clearly separate from that for the Securities, etc. of a person's own property and other Securities, etc., than that for the Securities, etc. for allocation (hereinafter referred to as the "Securities, etc. of a Clearing Organization's Own Property" in this Article), and that said Securities, etc. for allocation are retained in an available condition that is immediately distinguishable as to which customer deposited such property or for which customer such property was deposited;
一商品取引清算機関が保管することにより管理する有価証券等（混蔵して保管される 有価証券等を除く。次号において同じ。） 充用有価証券等の保管場所については自 己の固有財産である有価証券等その他の充用有価証券等以外の有価証券等（以下こ の条において「清算機関固有有価証券等」という。）の保管場所と明確に区分し、か つ、当該充用有価証券等についてどの会員等から又はどの会員等を通じ預託を受けた有価証券等であるかが直ちに判別できる状態で保管することにより管理する方法 - 経済産業省 - (i) Securities for retention under the management of a Consignor Protection Fund (excluding Securities which are retained and commingled; the same shall apply to the following item): a management method by which the location for the retention of Securities that are Properties Subject to Preservation is clearly separate from that for Securities of a person’s own property and other Securities than Property Subject to Preservation (hereinafter referred to as the “Fund’s Securities, etc.” in this Article), and that Securities that are Property Subject to Preservation are retained in an available condition that is immediately distinguishable as to which Member deposited such property;
一委託者保護基金が保管することにより管理する有価証券（混蔵して保管される有価 証券を除く。次号において同じ。） 保全対象財産である有価証券の保管場所につい ては自己の固有財産である有価証券その他の保全対象財産である有価証券以外の有 価証券（以下この条において「基金固有有価証券等」という。）の保管場所と明確に 区分し、かつ、保全対象財産である有価証券についてどの会員から預託を受けた有 価証券であるかが直ちに判別できる状態で保管することにより管理する方法 - 経済産業省 - As a remedy to the pipe rupture accident in the secondary system of Unit 3 of the Mihama Power Station in August 2004, the Kansai Electric Power Company (hereinafter referred to as KEPCO) took various measures to prevent recurrence in line with the “Action Plan concerning the Measures to Prevent Recurrence of the Accident in Mihama Unit 3,” and resumed operation of the reactor concerned in January 2007. Based on the judgment that it would be productive to have the reactor undergo an evaluation based on the comparison with international good practices and the safety standards of the IAEA, the power company announced that KEPCO would invite the Operational Safety Review Team (OSART) of the IAEA for their evaluation.
関西電力株式会社は、2004年8月に発生した美浜発電所3号機の二次系配管の破断事故の後、「美浜3号機事故再発防止対策に係る行動計画」に従い、様々な再発防止対策を実施し、2007年1月に当該原子炉の運転を再開したが、発電所運営のさらなる改善を図るために、国際的な良好事例との比較や国際原子力機関の安全基準に照らした評価を受けることが有意義であるとの判断により、国際原子力機関の運転管理評価チーム（OSART）を招聘し、評価を受けることを表明した。 - 経済産業省 - 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 no less 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 - Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. 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 company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), 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 subsidiary company, etc. or foreign affiliated company 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 subsidiary company, etc. or the said affiliated foreign company 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:
第四十条の五 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子会社等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同条第二項第一号に規定する外国関係会社（当該特定外国子会社等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。）を受けた外国関係会社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子会社等又は外国関係会社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子会社等又は当該外国関係会社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 - (6) In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8(3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the domestic corporation ten years before (in the case where the said domestic corporation is to be established through the said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the business year or consolidated business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the domestic corporation ten years before) to be the relevant business year of the said domestic corporation.
６ 法第六十六条の八第三項の内国法人の適格合併等の日を含む事業年度開始の日前十年以内に開始した各事業年度又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の日（以下この項において「内国法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い事業年度又は連結事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該事業年度又は連結事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該内国法人十年前事業年度開始日（当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等の日を含む事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む事業年度又は連結事業年度開始の日から当該内国法人十年前事業年度開始日の前日までの期間）は、当該内国法人のそれぞれの事業年度とみなして、前項の規定を適用する。 - 日本法令外国語訳データベースシステム - (21) The term "In-Home Long-Term Care Support" as used in this Act means to establish a plan (herein referred to as an "In-Home Service Plan" in this paragraph, Article 115-38, paragraph (1), item (v), and the appended table to this Act) that provides the types and contents of Designated In-Home Service, etc. (herein referred to as "Designated In-Home Service, etc." in this paragraph), the personnel in charge of said services to be used by an In-Home Person Requiring Long-Term Care, and other items as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, at the request of said Person Requiring Long-Term Care and in consideration of his or her mental and physical condition, surroundings, and the person's and his or her family's preferences, etc., in order for an In-Home Person Requiring Long-Term Care to be able to use appropriately the Designated In-Home Service as prescribed in Article 41, paragraph (1) of this Act, In-Home Service related to Exceptional Allowance for In-Home Long-Term Care Service or equivalent services, Designated Community-Based Service as prescribed in Article 42-2, paragraph (1) of this Act, Community-Based Service related to Exceptional Allowance for Community-Based Long-Term Care Service or equivalent services, and other necessary health and medical services or public aid services for performing daily activities at home (hereinafter referred to as "Designated In-Home Service, etc." in this paragraph); the term also means to provide communication and coordination among Designated Providers of In-Home Long-Term Care as prescribed in Article 41, paragraph (1) of this Act, Designated Community-Based Service Provider as prescribed in Article 42-2, paragraph (1) of this Act and other person and to provide other conveniences in order to ensure provision of the Designated In-Home Service, etc., based on said In-Home Service Plan, and in a case when said In-Home Person Requiring Long-Term Care requires admission to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care or a Facility Providing Insured Long-Term Care, the term means to introduce a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care or Facility Providing Insured Long-Term Care and to provide other conveniences. The term "Designated In-Home Long-Term Care Support Business" as used in this Act means a business to provide In-Home Long-Term Care Support.
２１ この法律において「居宅介護支援」とは、居宅要介護者が第四十一条第一項に規定する指定居宅サービス又は特例居宅介護サービス費に係る居宅サービス若しくはこれに相当するサービス、第四十二条の二第一項に規定する指定地域密着型サービス又は特例地域密着型介護サービス費に係る地域密着型サービス若しくはこれに相当するサービス及びその他の居宅において日常生活を営むために必要な保健医療サービス又は福祉サービス（以下この項において「指定居宅サービス等」という。）の適切な利用等をすることができるよう、当該居宅要介護者の依頼を受けて、その心身の状況、その置かれている環境、当該居宅要介護者及びその家族の希望等を勘案し、利用する指定居宅サービス等の種類及び内容、これを担当する者その他厚生労働省令で定める事項を定めた計画（以下この項、第百十五条の三十八第一項第五号及び別表において「居宅サービス計画」という。）を作成するとともに、当該居宅サービス計画に基づく指定居宅サービス等の提供が確保されるよう、第四十一条第一項に規定する指定居宅サービス事業者、第四十二条の二第一項に規定する指定地域密着型サービス事業者その他の者との連絡調整その他の便宜の提供を行い、並びに当該居宅要介護者が地域密着型介護老人福祉施設又は介護保険施設への入所を要する場合にあっては、地域密着型介護老人福祉施設又は介護保険施設への紹介その他の便宜の提供を行うことをいい、「居宅介護支援事業」とは、居宅介護支援を行う事業をいう。 - 日本法令外国語訳データベースシステム - (2) With regard to the application of the provisions of paragraph (1) of Article 10, paragraph (1) of Article 12, Article 12-2, paragraph (1) of Article 13 and paragraph (1) of Article 18 of the Industrial Safety and Health Act concerning a dispatching undertaking in which workers employed in said undertaking are dispatched for dispatch work in a client undertaking, the term "the following matters" in paragraph (1) of Article 10 of said Act shall be deemed to be replaced with "the following matters (with regard to workers under dispatching prescribed in paragraph (1) of Article 44 of the Act for Securing Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers (hereinafter referred to as "the Worker Dispatching Act") (hereinafter such workers shall be referred to simply as "workers under dispatching"), excluding matters in which a person carrying out a client undertaking prescribed in paragraph (1) of Article 44 of the Worker Dispatching Act has the general safety and health manager he/she has appointed exercise overall control under the provisions of this paragraph as applied by replacing the terms under the provisions of paragraph (1) of Article 45 of the Worker Dispatching Act; such matters shall be referred to as "safety and health management at the client's place of business" in paragraph (1) of Article 12 and in Article 12-2)"; the term "the matters listed in each item of paragraph (1) of Article 10" in paragraph (1) of Article 12 and in Article 12-2 shall be deemed to be replaced with " safety and health management at the client's place of business"; the term "health care for workers and (carry out) other matters provided for by an Ordinance of the Ministry of Health, Labour and Welfare (hereinafter" in paragraph (1) of Article 13 shall be deemed to be replaced with "health care for workers and (carry out) other matters specified by an Ordinance of the Ministry of Health, Labour and Welfare (with regard to workers under dispatching, limited to matters specified by an Ordinance of the Ministry of Health, Labour and Welfare among the matters concerned; in paragraph (3) and in the following Article"; and the term "the following matters" in paragraph (1) of Article 18 shall be deemed to be replaced with "the following matters (with regard to workers under dispatching, limited to those matters specified by an Ordinance of the Ministry of Health, Labour and Welfare among the matters concerned)".
２ その事業に使用する労働者が派遣先の事業における派遣就業のために派遣されている派遣元の事業に関する労働安全衛生法第十条第一項、第十二条第一項、第十二条の二、第十三条第一項及び第十八条第一項の規定の適用については、同法第十条第一項中「次の業務」とあるのは「次の業務（労働者派遣事業の適正な運営の確保及び派遣労働者の就業条件の整備等に関する法律（以下「労働者派遣法」という。）第四十四条第一項に規定する派遣中の労働者（以下単に「派遣中の労働者」という。）に関しては、労働者派遣法第四十五条第一項の規定により読み替えて適用されるこの項の規定により労働者派遣法第四十四条第一項に規定する派遣先の事業を行う者がその選任する総括安全衛生管理者に統括管理させる業務を除く。第十二条第一項及び第十二条の二において「派遣元安全衛生管理業務」という。）」と、同法第十二条第一項及び第十二条の二中「第十条第一項各号の業務」とあるのは「派遣元安全衛生管理業務」と、同法第十三条第一項中「健康管理その他の厚生労働省令で定める事項（以下」とあるのは「健康管理その他の厚生労働省令で定める事項（派遣中の労働者に関しては、当該事項のうち厚生労働省令で定めるものに限る。第三項及び次条において」と、同法第十八条第一項中「次の事項」とあるのは「次の事項（派遣中の労働者に関しては、当該事項のうち厚生労働省令で定めるものに限る。）」とする。 - 日本法令外国語訳データベースシステム - (1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).
１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零 - 経済産業省 - (2) When an official leaves government position, upon the request of an appointer to be a national public servant in the special service, a local public officer, or an employee of a public financial corporation as provided for in Article 1 of the Act on Budget and Settlement of Public Financial Corporations (Act No. 99 of 1951), or any other juridical person provided for by rules of the National Personnel Authority among those whose business is related closely to national affairs or undertakings (hereinafter referred to as "a national public servant in the special service, etc." in this paragraph), and then, after holding office without interruption as a national public servant in the special service, etc., is employed without interruption as an official on premise of the said leaving of government position (including the case of an official who holds one or more offices without interruption as a national public servant in the special service, etc. after holding another office as a national public servant in the special service, etc., and then is employed as an official on the premise of the said leaving of government position), in the cases where, during the continuous period of holding office as an official up to the said leaving of government position (in the case of an official who leaves government position similarly (hereinafter referred to as "the previous leaving of government position" in this paragraph) before the said leaving of government position, holds office as a national public servant in the special service, etc., and is employed as an official, including the continuous period of holding office as an official up to the previous leaving of government position, hereinafter referred to as "the period of holding office before leaving of government position responding to the request" in this paragraph), he/she falls under any of the items in the preceding paragraph, any of the disciplinary actions provided for in the same paragraph may be taken. When an official who is employed pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5 falls under any of the items of the preceding paragraph during the continuous period of holding office as an official up to the day when he/she has become a person who has mandatorily retired, etc. (including the period of holding office before leaving of government position responding to the request), or the period that he/she has held office as an official after the employment pursuant to the provision of paragraph 1 of Article 81-4 or paragraph 1 of Article 81-5, the same shall apply as well.
２ 職員が、任命権者の要請に応じ特別職に属する国家公務員、地方公務員又は公庫の予算及び決算に関する法律（昭和二十六年法律第九十九号）第一条に規定する公庫その他その業務が国の事務若しくは事業と密接な関連を有する法人のうち人事院規則で定めるものに使用される者（以下この項において「特別職国家公務員等」という。）となるため退職し、引き続き特別職国家公務員等として在職した後、引き続いて当該退職を前提として職員として採用された場合（一の特別職国家公務員等として在職した後、引き続き一以上の特別職国家公務員等として在職し、引き続いて当該退職を前提として職員として採用された場合を含む。）において、当該退職までの引き続く職員としての在職期間（当該退職前に同様の退職（以下この項において「先の退職」という。）、特別職国家公務員等としての在職及び職員としての採用がある場合には、当該先の退職までの引き続く職員としての在職期間を含む。以下この項において「要請に応じた退職前の在職期間」という。）中に前項各号のいずれかに該当したときは、これに対し同項に規定する懲戒処分を行うことができる。職員が、第八十一条の四第一項又は第八十一条の五第一項の規定により採用された場合において、定年退職者等となつた日までの引き続く職員としての在職期間（要請に応じた退職前の在職期間を含む。）又は第八十一条の四第一項若しくは第八十一条の五第一項の規定によりかつて採用されて職員として在職していた期間中に前項各号のいずれかに該当したときも、同様とする。 - 日本法令外国語訳データベースシステム - (6) Article 24(8), (9) and (11) to (13) shall apply mutatis mutandis to cases where a Reporting Foreign Company submits an Internal Control Report under paragraph (1) or (2) of this Article (limited to cases where the Reporting Foreign Company submits Foreign Company Reports). In this case, the parts ") (including foreign companies which have submitted Annual Securities Reports under Article 23-3(4); hereinafter referred as to "Reporting Foreign Company")," "Annual Securities Reports to be submitted under paragraph (1) and the documents to be attached thereto under paragraph (6) (hereinafter collectively referred to as "Annual Securities Reports, etc." in this Article)" and "and are similar to Annual Securities Reports, etc. Disclosed in a Foreign State (meaning the state of having been made available for public inspection under laws and regulations under the foreign state (including the rules provided for by the operator of a Foreign Financial Instruments Market or other person specified by a Cabinet Office Ordinance); the same shall apply hereinafter in Articles 24-4-7(6) and 24-5(7))" in Article 24(8) shall be deemed to be replaced with ")," "an Internal Control Report to be submitted under Article 24-4-4(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-4(3)) and documents to be attached under Article 24-4-4(4) (hereinafter collectively referred to as an "Internal Control Report, etc.")" and "and states the matters to be stated in the Internal Control Report, etc.," respectively; the part "documents stating the matters specified by a Cabinet Office Ordinance as those necessary and appropriate for the public interest or protection of investors among the matters not stated in the Foreign Company Report, and other" in Article 24(9) shall be deemed to be replaced with "other"; the term "Annual Securities Reports, etc." in Article 24(11) shall be deemed to be replaced with "Internal Control Report, etc."; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
６ 第二十四条第八項、第九項及び第十一項から第十三項までの規定は、報告書提出外国会社が第一項又は第二項の規定による内部統制報告書を提出する場合（外国会社報告書を提出している場合に限る。）について準用する。この場合において、同条第八項中「外国会社（第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。）」とあるのは「外国会社」と、「第一項の規定による有価証券報告書及び第六項の規定によりこれに添付しなければならない書類（以下この条において「有価証券報告書等」という。）」とあるのは「第二十四条の四の四第一項又は第二項（これらの規定を同条第三項において準用する場合を含む。）の規定による内部統制報告書及び同条第四項の規定によりこれに添付しなければならない書類（以下この条において「内部統制報告書等」という。）」と、「外国において開示（当該外国の法令（外国金融商品市場を開設する者その他の内閣府令で定める者の規則を含む。）に基づいて当該外国において公衆の縦覧に供されることをいう。第二十四条の四の七第六項及び第二十四条の五第七項において同じ。）が行われている有価証券報告書等に類する」とあるのは「内部統制報告書等に記載すべき事項を記載した」と、同条第九項中「、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他」とあるのは「その他」と、同条第十一項中「有価証券報告書等」とあるのは「内部統制報告書等」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 - Article 24-7 (1) A company which holds the majority of voting rights of another company being required to submit Annual Securities Reports under Article 24(1) (limited to those which have issued Securities listed in Article 24(1)(i) or (ii); such a company is referred to as "Subsidiary Company Submitting Annual Securities Reports" in paragraph (4) of this Article, paragraph (5) of the following Article and Article 27-30-10) or otherwise has a close relationship as specified by a Cabinet Order with another company being required to submit Annual Securities Reports (excluding companies which are required to submit Annual Securities Reports under Article 24(1) (including the cases where it is applied mutatis mutandis pursuant to Article 24(5); the same shall apply in the items of paragraph (4) of this Article) (including those which submitted Annual Securities Reports under Article 23-3(4) or specified by a Cabinet Office Ordinance); hereinafter referred to as a "Parent Company, etc." in this Article and paragraph (2) of the following Article, (4) and (5)) shall submit a report which, pursuant to the provisions of a Cabinet Office Ordinance, specifies matters pertaining to persons who hold shares of the Parent Company, etc. and other matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or protection of investors for each business year of the Parent Company, etc. (or the period specified by a Cabinet Office Ordinance in cases where the Parent Company, etc. is the Issuer of Regulated Securities; hereinafter the same shall apply in this paragraph and the following paragraph) (hereinafter referred to as the "Status Report of Parent Company, etc.") to the Prime Minister within three months after the end of each business year (or, in cases where the Parent Company, etc. is a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors); provided, however, that this shall not apply to cases where the Prime Minister approves pursuant to the provisions of a Cabinet Order that even if the company does not submit Status Report of Parent Company, etc., the public interest or protection of investors would not be impaired.
第二十四条の七 第二十四条第一項の規定により有価証券報告書を提出しなければならない会社（同項第一号又は第二号に掲げる有価証券の発行者であるものに限る。第四項、次条第五項及び第二十七条の三十の十において「提出子会社」という。）の議決権の過半数を所有している会社その他の当該有価証券報告書を提出しなければならない会社と密接な関係を有するものとして政令で定めるもの（第二十四条第一項（同条第五項において準用する場合を含む。第四項各号において同じ。）の規定により有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により有価証券報告書を提出した会社その他内閣府令で定めるものを含む。）を除く。以下この条並びに次条第二項、第四項及び第五項において「親会社等」という。）は、内閣府令で定めるところにより、当該親会社等の事業年度（当該親会社等が特定有価証券の発行者である場合には、内閣府令で定める期間。以下この項及び次項において同じ。）ごとに、当該親会社等の株式を所有する者に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「親会社等状況報告書」という。）を、当該事業年度経過後三月以内（当該親会社等が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）に、内閣総理大臣に提出しなければならない。ただし、親会社等状況報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、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 - Article 165-2 (1) With regard to Partnerships, etc. (meaning partnerships established based on partnership contract provided in Article 667(1) of the Civil Code, Investment LPS provided in Article 2(2) of the Limited Partnership Act for Investment (hereinafter referred to as "Investment LPS" in this Article) or a Limited Liability Partnership provided in Article 2 of the Limited Liability Partnership Act (hereinafter referred to as "Limited Liability Partnership" in this Article), or other similar organizations specified by a Cabinet Order; hereinafter the same shall apply in this Article) whose assets includes shares of a Listed Company, etc. which represent voting rights equal to or greater than 10 percent of the Voting Rights held by All of its Shareholders, etc. (hereinafter referred to as "Specified Partnerships, etc." in this Article), when one of the partners of Specified Partnerships, etc. (including persons specified by a Cabinet Office Ordinance as similar to a partner of Specified Partnerships, etc. under a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. in relation to the assets of the Specified Partnerships, etc. (including the cases where the trustee of a trust of which all of the partners of the Specified Partnerships, etc. are the settlor or beneficiary makes Purchase, etc. or Sales, etc. of Specified Securities, etc. of the Listed Company, etc. as specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article), the partner having executed the Purchase, etc. or Sales, etc. (including a partner specified by a Cabinet Office Ordinance as equivalent to such a partner specified by a Cabinet Office Ordinance; hereinafter the same shall apply in this Article) shall submit, pursuant to the provisions of a Cabinet Office Ordinance, a report on the Sales and Purchase, etc. to the Prime Minister on or before the 15th day of the month following the month which includes the day of the Sales and Purchase, etc.; provided, however, that this shall not apply to the cases so specified by a Cabinet Office Ordinance in consideration of the manner of the Purchase, etc. or Sales, etc. or other circumstances.
第百六十五条の二 組合等（民法第六百六十七条第一項に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）若しくは有限責任事業組合契約に関する法律第二条に規定する有限責任事業組合（以下この条において「有限責任事業組合」という。）又はこれらの組合に類似する団体で政令で定めるものをいう。以下この条において同じ。）のうち当該組合等の財産に属する株式に係る議決権が上場会社等の総株主等の議決権に占める割合が百分の十以上であるもの（以下この条において「特定組合等」という。）については、当該特定組合等の組合員（これに類するものとして内閣府令で定める者を含む。以下この条において同じ。）が当該特定組合等の財産に関して当該上場会社等の特定有価証券等に係る買付け等又は売付け等をした場合（当該特定組合等の組合員の全員が委託者又は受益者である信託の受託者が、当該上場会社等の特定有価証券等に係る買付け等又は売付け等をする場合であつて内閣府令で定める場合を含む。以下この条において同じ。）には、当該買付け等又は売付け等を執行した組合員（これに準ずるものとして内閣府令で定める組合員を含む。以下この条において同じ。）は、内閣府令で定めるところにより、その売買等に関する報告書を売買等があつた日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。ただし、買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合は、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 - (21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined):
２１ 平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る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とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。 - 日本法令外国語訳データベースシステム - Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等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内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等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。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), 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), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人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内国法人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。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人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に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム - (6) In the case where the first day of the oldest consolidated business year or business year out of the relevant consolidated business years or business years that started within ten years prior to the first day of the consolidated business year including the day of a qualified merger, etc. of a consolidated corporation set forth in Article 68-92(3) of the Act (hereinafter referred to as the "first day of the business year of the consolidated corporation ten years before" in this paragraph) falls after the first day of the oldest consolidated business year or business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant consolidated business year or business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the consolidated corporation ten years before (in the case where the said consolidated corporation is to be established through the said qualified merger, etc., the day preceding the first day of the consolidated business year of the consolidated corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the consolidated business year or business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the consolidated corporation ten years before) to be the relevant consolidated business year of the said consolidated corporation.
６ 法第六十八条の九十二第三項の連結法人の適格合併等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度又は各事業年度のうち最も古い連結事業年度又は事業年度開始の日（以下この項において「連結法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い連結事業年度又は事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該連結事業年度又は事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該連結法人十年前事業年度開始日（当該適格合併等が当該連結法人を設立するものである場合にあつては、当該連結法人の当該適格合併等の日を含む連結事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む連結事業年度又は事業年度開始の日から当該連結法人十年前事業年度開始日の前日までの期間）は、当該連結法人のそれぞれの連結事業年度とみなして、前項の規定を適用する。 - 日本法令外国語訳データベースシステム - (2) For the purpose of the allowable scope of amendment to the description, scope of claims or drawings with regard to a patent application in foreign language, the term "a foreign language written application as provided in Article 36-2(2)" in Article 17-2(2) shall be deemed to be replaced with "a patent application in foreign language as provided in Article 184-4(1)"; the term "the description, scope of claims or drawings originally attached to the application (in the case of a foreign language written application under Article 36-2(2), the translation of foreign language documents as provided in Article 36-2(2) that is deemed to be the description, scope of claims and drawings under Article 36-2(4) (in the case where the amendment to the description, scope of claims or drawing has been made through the submission of the statement of correction of incorrect translation, the said translations or the amended description, scope of claim or drawings)" in Article 17-2(3) shall be deemed to be replaced with "a translation as provided in Article 184-4(1) of the description or drawings (limited to the descriptive text in the drawings) of an international patent application as provided in Article 184-3(2) (hereinafter referred to as an "international patent application" in this paragraph) as of the international application date as provided in Article 184-4(1) (hereinafter referred to as the "international application date" in this paragraph), a translation as provided in Article 184-4(1) of scope of the claims of an international patent application as of the International Application Date (in the case where a translation of the scope of claim(s) amended under Article 19(1) of the Patent Cooperation Treaty signed in Washington on June 19, 1970 has been submitted under Article 184-4(2) or (4), the said translation)or drawings (excluding the descriptive text in the drawings) of an international patent application as of the International Application Date (hereinafter referred to as the "translations, etc." in this paragraph) (in the case where an amendment to the description, scope of claim(s) or drawing(s) has been made through the submission of the statement of correction of incorrect translation, the Translations, etc. or the said amended description, scope of claims or drawings)".
２ 外国語特許出願に係る明細書、特許請求の範囲又は図面について補正ができる範囲については、第十七条の二第二項中「第三十六条の二第二項の外国語書面出願」とあるのは「第百八十四条の四第一項の外国語特許出願」と、同条第三項中「願書に最初に添付した明細書、特許請求の範囲又は図面（第三十六条の二第二項の外国語書面出願にあつては、同条第四項の規定により明細書、特許請求の範囲及び図面とみなされた同条第二項に規定する外国語書面の翻訳文（誤訳訂正書を提出して明細書、特許請求の範囲又は図面について補正をした場合にあつては、翻訳文又は当該補正後の明細書、特許請求の範囲若しくは図面））」とあるのは「第百八十四条の四第一項の国際出願日（以下この項において「国際出願日」という。）における第百八十四条の三第二項の国際特許出願（以下この項において「国際特許出願」という。）の明細書若しくは図面（図面の中の説明に限る。）の第百八十四条の四第一項の翻訳文、国際出願日における国際特許出願の請求の範囲の同項の翻訳文（同条第二項又は第四項の規定により千九百七十年六月十九日にワシントンで作成された特許協力条約第十九条（１）の規定に基づく補正後の請求の範囲の翻訳文が提出された場合にあつては、当該翻訳文）又は国際出願日における国際特許出願の図面（図面の中の説明を除く。）（以下この項において「翻訳文等」という。）（誤訳訂正書を提出して明細書、特許請求の範囲又は図面について補正をした場合にあつては、翻訳文等又は当該補正後の明細書、特許請求の範囲若しくは図面）」とする。 - 日本法令外国語訳データベースシステム - Where an invention claimed in a patent application is identical with an invention or device (excluding an invention or device made by the inventor of the invention claimed in the said patent application) disclosed in the description, scope of claims or drawings (in the case of the written application in foreign language under Article 36bis (2) , the document in foreign language as provided in Article 36bis (1)) originally attached to the written application of another application for a patent or for a registration of a utility model which has been filed prior to the date of filing of the said patent application and published after the filing of the said patent application in the patent bulletin under Article 66(3) of the patent Act (hereinafter referred to as "patent bulletin" or in the utility model bulletin under Article 14 (3) of the utility model Act (Act No.123 of 1959) (hereinafter referred to as "utility model bulletin") describing matters provided for in each of the paragraphs of the respective Article or for which the publication of the patent application has been effected, a patent shall not be granted for such an invention notwithstanding Article 29 (1) ; provided, however, that this shall not apply where, at the time of the filing of the said patent application, the applicant of the said patent application and the applicant of the other application for a patent or for registration of a utility model are the same person.
特許出願に係る発明が当該特許出願の日前の他の特許出願又は実用新案登録出願であつて当該特許出願後に第六十六条第三項の規定により同項各号に掲げる事項を掲載した特許公報(以下「特許掲載公報」という。)の発行若しくは出願公開又は実用新案法(昭和三十四年法律第百二十三号)第十四条第三項の規定により同項各号に掲げる事項を掲載した実用新案公報(以下「実用新案掲載公報」という。)の発行がされたものの願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面(第三十六条の二第二項の外国語書面出願にあつては、同条第一項の外国語書面)に記載された発明又は考案(その発明又は考案をした者が当該特許出願に係る発明の発明者と同一の者である場合におけるその発明又は考案を除く。)と同一であるときは、その発明については、前条第一項の規定にかかわらず、特許を受けることができない。ただし、当該特許出願の時にその出願人と当該他の特許出願又は実用新案登録出願の出願人とが同一の者であるときは、この限りでない。 - 特許庁 - Where an invention claimed in a patent application is identical with an invention or device (excluding an invention or device made by the inventor of the invention claimed in the said patent application) disclosed in the description, scope of claims or drawings (in the case of the foreign language written application under Article 36-2(2), foreign language documents as provided in Article 36-2(1)) originally attached to the written application of another application for a patent or for a registration of a utility model which has been filed prior to the date of filing of the said patent application and published after the filing of the said patent application in the patent gazette under Article 66(3) of the Patent Act (hereinafter referred to as "gazette containing the patent") or in the utility model bulletin under Article 14(3) of the utility Model Act (Act No. 123 of 1959) (hereinafter referred to as "utility model bulletin") describing matters provided for in each of the paragraphs of the respective Article or for which the publication of the patent application has been effected, a patent shall not be granted for such an invention notwithstanding Article 29(1); provided, however, that this shall not apply where, at the time of the filing of the said patent application, the applicant of the said patent application and the applicant of the other application for a patent or for registration of a utility model are the same person.
特許出願に係る発明が当該特許出願の日前の他の特許出願又は実用新案登録出願であつて当該特許出願後に第六十六条第三項の規定により同項各号に掲げる事項を掲載した特許公報（以下「特許掲載公報」という。）の発行若しくは出願公開又は実用新案法（昭和三十四年法律第百二十三号）第十四条第三項の規定により同項各号に掲げる事項を掲載した実用新案公報（以下「実用新案掲載公報」という。）の発行がされたものの願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面（第三十六条の二第二項の外国語書面出願にあつては、同条第一項の外国語書面）に記載された発明又は考案（その発明又は考案をした者が当該特許出願に係る発明の発明者と同一の者である場合におけるその発明又は考案を除く。）と同一であるときは、その発明については、前条第一項の規定にかかわらず、特許を受けることができない。ただし、当該特許出願の時にその出願人と当該他の特許出願又は実用新案登録出願の出願人とが同一の者であるときは、この限りでない。 - 特許庁 - Where an invention claimed in a patent application is identical with an invention or device (excluding an invention or device made by the inventor of the invention claimed in the said patent application) disclosed in the description, scope of claims or drawings (in the case of the foreign language written application under Article 36-2(2), foreign language documents as provided in Article 36-2(1)) originally attached to the written application of another application for a patent or for a registration of a utility model which has been filed prior to the date of filing of the said patent application and published after the filing of the said patent application in the patent gazette under Article 66(3) of the Patent Act (hereinafter referred to as "gazette containing the patent") or in the utility model bulletin under Article 14(3) of the utility Model Act (Act No. 123 of 1959) (hereinafter referred to as "utility model bulletin") describing matters provided for in each of the paragraphs of the respective Article or for which the publication of the patent application has been effected, a patent shall not be granted for such an invention notwithstanding Article 29(1); provided, however, that this shall not apply where, at the time of the filing of the said patent application, the applicant of the said patent application and the applicant of the other application for a patent or for registration of a utility model are the same person.
特許出願に係る発明が当該特許出願の日前の他の特許出願又は実用新案登録出願であって当該特許出願後に第六十六条第三項の規定により同項各号に掲げる事項を掲載した特許公報（以下「特許掲載公報」という）の発行若しくは出願公開又は実用新案法（昭和三十四年法律第百二十三号）第十四条第三項の規定により同項各号に掲げる事項を掲載した実用新案公報（以下「実用新案掲載公報」という）の発行がされたものの願書に最初に添付した明細書、特許請求の範囲若しくは実用新案登録請求の範囲又は図面（第三十六条の二第二項の外国語書面出願にあっては、同条第一項の外国語書面）に記載された発明又は考案（その発明又は考案をした者が当該特許出願に係る発明の発明者と同一の者である場合におけるその発明又は考案を除く）と同一であるときは、その発明については、前条第一項の規定にかかわらず、特許を受けることができない。ただし、当該特許出願の時にその出願人と当該他の特許出願又は実用新案登録出願の出願人とが同一の者であるときは、この限りでない。 - 特許庁 - (2) The provision of the first sentence of the preceding paragraph shall also apply where a representative person, agent, employee or other worker (hereinafter referred to as a "representative person, etc." in this paragraph and paragraph (4)) of a person set forth in items (ii) to (v) of Article 40(1) or person who was a person set forth in these items, or of a person listed in each item of Article 230(1) (excluding an heir) or person who was a person set forth in item (ii) or (iii) of Article 230(1) (excluding an heir), or of a person set forth in each of the items of Article 244-6(1) or person who was a person set forth in these items (each of such persons shall hereinafter be referred to as a "person under duty of explanation" in this paragraph), in connection with the business of the person under duty of explanation, in violation of the provisions of Article 40(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), Article 230(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article) or Article 244-6(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), has refused to give an explanation or given a false explanation. The same shall apply where a representative person, etc. of a person under duty of explanation, in connection with the business of the person under duty of explanation, in violation of the provision of Article 40(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article) as applied mutatis mutandis pursuant to Article 96(1), has refused to give an explanation or given a false explanation.
２ 第四十条第一項第二号から第五号までに掲げる者若しくは当該各号に掲げる者であった者、第二百三十条第一項各号に掲げる者（相続人を除く。）若しくは同項第二号若しくは第三号に掲げる者（相続人を除く。）であった者又は第二百四十四条の六第一項各号に掲げる者若しくは同項各号に掲げる者であった者（以下この項において「説明義務者」という。）の代表者、代理人、使用人その他の従業者（以下この項及び第四項において「代表者等」という。）が、その説明義務者の業務に関し、第四十条第一項（同条第二項において準用する場合を含む。）、第二百三十条第一項（同条第二項において準用する場合を含む。）又は第二百四十四条の六第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、前項前段と同様とする。説明義務者の代表者等が、その説明義務者の業務に関し、第九十六条第一項において準用する第四十条第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、同様とする。 - 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), items (i), (iii), (v) and (vii) of paragraph (2) and the preceding paragraph means taking, by the Listed Company, etc. or the Subsidiary Company of the Listed Company, etc., of measures specified by a Cabinet Order as those for making information available to a large number of persons with regard to the Material Fact Pertaining to Business or Other Matters referred to in paragraph (1) of the Listed Company, etc., the decision by the organ of the Listed Company, etc. which is responsible for making decisions on the execution of the operations of the Listed Company, etc., Net Sales, etc. or the dividend prescribed in (g) of item (i) of paragraph (2) of the Listed Company, etc., Sales, etc. of the Corporate Group to which the Listed Company, etc. belongs, the decision by the organ of the Subsidiary Company of the Listed Company, etc. which is responsible for making decisions on the execution of the operations of the Subsidiary Company or Net Sales, etc. of the Subsidiary Company of the Listed Company, etc. (in the case of the Subsidiary Company, limited to the Material Fact Pertaining to Business or Other Matters referred to in paragraph (1) of the Subsidiary Company, the decision by the organ of the Subsidiary Company which is responsible for making decisions on the execution of the operations of the Subsidiary Company or Net Sales, etc. of the Subsidiary Company; hereinafter the same shall apply in this paragraph), or making documents specified in Article 25(1) (excluding documents specified in Article 25(1)(xi)) submitted by the Listed Company, etc. or the Subsidiary Company of Listed Company, etc. available for public inspection under Article 25(1) in cases where the above-mentioned matters are stated in these documents.
４ 第一項、第二項第一号、第三号、第五号及び第七号並びに前項の公表がされたとは、上場会社等に係る第一項に規定する業務等に関する重要事実、上場会社等の業務執行を決定する機関の決定、上場会社等の売上高等若しくは第二項第一号トに規定する配当、上場会社等の属する企業集団の売上高等、上場会社等の子会社の業務執行を決定する機関の決定又は上場会社等の子会社の売上高等について、当該上場会社等又は当該上場会社等の子会社（子会社については、当該子会社の第一項に規定する業務等に関する重要事実、当該子会社の業務執行を決定する機関の決定又は当該子会社の売上高等に限る。以下この項において同じ。）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又は当該上場会社等若しくは当該上場会社等の子会社が提出した第二十五条第一項に規定する書類（同項第十一号に掲げる書類を除く。）にこれらの事項が記載されている場合において、当該書類が同項の規定により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 - Article 2 A person who, before April 1, 1995, was certified by a prefectural governor pursuant to the provision of Article 13-3, paragraph (4), item (i) of the Fire Service Act prior to revision (hereinafter referred to as the "former Act" in this Article) (or, a person who was certified by a person designated by the Minister of Home Affairs, in cases where the prefectural governor has entrusted a person designated by the Minister of Home Affairs pursuant to the provision of Article 13-5, paragraph (1) of the former Act to conduct the affairs related to the implementation of a hazardous materials engineer's qualification examination) shall be deemed to be a person specified by an Ordinance of the Ministry of Internal Affairs and Communications set forth in Article 13-3, paragraph (4), item (i) of the Fire Service Act revised by the Act for Enforcement of Acts Related to the Central Government Reform (Act No. 160 of 1999) (hereinafter referred to as the "new Act" in this Article) in relation to the examination for such certification; and a person who, before April 1, 1995, was certified by a prefectural governor pursuant to the provision of Article 17-8, paragraph (4), item (iii) of the former Act (or, a person who was certified by a person designated by the Minister of Home Affairs, in cases where the prefectural governor has entrusted a person designated by the Minister of Home Affairs pursuant to the provision of Article 17-9, paragraph (1) of the former Act to conduct the affairs related to the implementation of a fire defense equipment officer's qualification examination) shall be deemed to be a person specified in Article 17-8, paragraph (4), item (iii) of the new Act in relation to the examination for such certification.
第二条 平成七年四月一日前に、改正前の消防法（以下この条において「旧法」という。）第十三条の三第四項第一号の規定に基づいて都道府県知事が認定した者（都道府県知事が旧法第十三条の五第一項の規定に基づき自治大臣の指定する者に危険物取扱者試験の実施に関する事務を行わせている場合にあつては、当該自治大臣の指定する者が認定した者）は当該認定に係る試験については中央省庁等改革関係法施行法（平成十一年法律第百六十号）による改正後の消防法（以下この条において「新法」という。）第十三条の三第四項第一号の総務省令で定める者と、旧法第十七条の八第四項第三号の規定に基づいて都道府県知事が認定した者（都道府県知事が旧法第十七条の九第一項の規定に基づき自治大臣の指定する者に消防設備士試験の実施に関する事務を行わせている場合にあつては、当該自治大臣の指定する者が認定した者）は当該認定に係る試験については新法第十七条の八第四項第三号に掲げる者とそれぞれみなす。 - 日本法令外国語訳データベースシステム - Article 3 A person who, at the time of the enforcement of this Act, has been an official (excluding a chairperson and a member of councils, etc. set forth in Article 8 of the National Government Organization Act [Act No. 120 of 1948], a member of the Central Disaster Prevention Council, a chairperson and a member of the Japanese Industrial Standards Committee, and those specified as similar persons by a Cabinet Order) of the prior and existing Prime Minister's Office, the Ministry of Justice, the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Education, the Ministry of Health and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of International Trade and Industry, the Ministry of Transport, the Ministry of Posts and Telecommunications, the Ministry of Labor, the Ministry of Construction or the Ministry of Home Affairs (hereinafter referred to as a "Prior and Existing Ministry or Agency" in this Article) shall, unless an appointment is announced separately, become a relevant official of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Justice, the Ministry of Foreign Affairs, the Ministry of Finance, the Ministry of Education, Culture, Sports, Science and Technology, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure and Transport, or the Ministry of the Environment after the enforcement of this Act (hereinafter referred to as a "New Ministry or Agency" in this Article), or a department or organization established thereunder, which is specified by a Cabinet Order as the New Office or Ministry or the department or organization established thereunder that corresponds to the Former Office or Ministry or the department or organization established thereunder to which said official belongs at the time of the enforcement of this Act, with the same working conditions.
第三条 この法律の施行の際現に従前の総理府、法務省、外務省、大蔵省、文部省、厚生省、農林水産省、通商産業省、運輸省、郵政省、労働省、建設省又は自治省（以下この条において「従前の府省」という。）の職員（国家行政組織法（昭和二十三年法律第百二十号）第八条の審議会等の会長又は委員長及び委員、中央防災会議の委員、日本工業標準調査会の会長及び委員並びにこれらに類する者として政令で定めるものを除く。）である者は、別に辞令を発せられない限り、同一の勤務条件をもって、この法律の施行後の内閣府、総務省、法務省、外務省、財務省、文部科学省、厚生労働省、農林水産省、経済産業省、国土交通省若しくは環境省（以下この条において「新府省」という。）又はこれに置かれる部局若しくは機関のうち、この法律の施行の際現に当該職員が属する従前の府省又はこれに置かれる部局若しくは機関の相当の新府省又はこれに置かれる部局若しくは機関として政令で定めるものの相当の職員となるものとする。 - 日本法令外国語訳データベースシステム - Article 65 A person who has given a notification under Article 39-17 or Article 39-18 of the Old Gas Business Act prior to the enforcement of Article 11 shall be deemed to have given a notification under Article 39-5 of the New Gas Business Act. In this case, with regard to the application of the provisions of Article 39-4, Article 39-10, paragraph 1, Article 39-12, Article 39-14, and Article 39-18, item 2 of the New Gas Business Act to such a person, the phrase "the model to which the notification given under the said Article pertained (hereinafter simply referred to as the "Model to Which Notification Pertained")" in Article 39-4 of the New Gas Business Act shall be deemed to be replaced with "the model by which the Gas Equipment with the structure to which the notification given under Article 39-17 or Article 39-18 of the Gas Business Act prior to the revision by Article 11 of the Act on Consolidation and Streamlining of Standards and Certification Systems Relating to the Ministry of International Trade and Industry (Act No. 121 of 1999) pertained is categorized (hereinafter simply referred to as the "Model by which the Gas Equipment with the Structure Pertaining to Notification Is Categorized")" and the phrase "Model Pertaining to Notification" in Article 39-10, paragraph 1, Article 39-12, Article 39-14, and Article 39-18, item 2 shall be deemed to be replaced with "Model by which the Gas Equipment with the Structure Pertaining to Notification Is Categorized."
第六十五条 第十一条の規定の施行前に旧ガス事業法第三十九条の十七又は第三十九条の十八の規定による届出をした者は、新ガス事業法第三十九条の五の規定による届出をしたものとみなす。この場合において、これらの者についての新ガス事業法第三十九条の四、第三十九条の十第一項、第三十九条の十二、第三十九条の十四及び第三十九条の十八第二号の規定の適用については、新ガス事業法第三十九条の四中「同条の規定による届出に係る型式（以下単に「届出に係る型式」という。）」とあるのは「通商産業省関係の基準・認証制度等の整理及び合理化に関する法律（平成十一年法律第百二十一号）第十一条の規定による改正前のガス事業法第三十九条の十七又は第三十九条の十八の規定による届出に係る構造のガス用品の属する型式（以下単に「届出に係る構造のガス用品の属する型式」という。）」と、新ガス事業法第三十九条の十第一項、第三十九条の十二、第三十九条の十四及び第三十九条の十八第二号中「届出に係る型式」とあるのは「届出に係る構造のガス用品の属する型式」とする。 - 日本法令外国語訳データベースシステム
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