「act separately」を含む例文一覧(103)

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  • (i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income
    一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム
  • Article 40-3 With regard to the rights listed in Article 2(2)(v) or (vi) or the Securities listed in Article 2(1)(xxi) (limited to those specified by a Cabinet Order) or the rights listed in Article 2(2)(vii) (limited to those specified by a Cabinet Order), a Financial Instruments Business Operator, etc. may not conduct any of the acts listed in Article 2(8)(i), (ii) or (vii) to (ix) unless the relevant right or Securities are specified by a Cabinet Office Ordinance as those for which it is ensured by means of a contract or other juristic act pertaining to the right or Securities that the money invested or contributed for the right or Securities (including those specified by a Cabinet Order as being similar to money; hereinafter the same shall apply in this Article) is managed separately from the property that belongs to the person who conducts the relevant business to be operated using such money, or any other property pertaining to other businesses conducted by that person.
    第四十条の三　金融商品取引業者等は、第二条第二項第五号若しくは第六号に掲げる権利又は同条第一項第二十一号に掲げる有価証券（政令で定めるものに限る。）若しくは同条第二項第七号に掲げる権利（政令で定めるものに限る。）については、当該権利又は有価証券に関し出資され、又は拠出された金銭（これに類するものとして政令で定めるものを含む。以下この条において同じ。）が、当該金銭を充てて行われる事業を行う者の固有財産その他当該者の行う他の事業に係る財産と分別して管理することが当該権利又は有価証券に係る契約その他の法律行為において確保されているものとして内閣府令で定めるものでなければ、第二条第八項第一号、第二号又は第七号から第九号までに掲げる行為を行つてはならない。 - 日本法令外国語訳データベースシステム
  • (2) Time as specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism set forth in Article 18 of the Act shall be the time as designated in public notice by the Minister of Land, Infrastructure, Transport and Tourism in consideration of structure and performance of engine, propeller and components listed in the preceding paragraph (hereinafter referred to as "Engine, etc.") and a method as specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism set forth in the same Article shall be the overhaul, provided, however that engine, etc. which may always secure favorable conditions by maintaining with a method other than overhaul shall be the amount of time and method separately designated by the Minister of Land, Infrastructure, Transport and Tourism in consideration of maintenance condition, structure and performance of the engine based on an application of the operator of aircraft pertaining to said engine or shall be the one prescribed in maintenance manual (limited to the case that an operator of the said engine is a domestic air carrier and the amount of time and the method is prescribed in the maintenance manual of the said domestic air carrier).
    ２　法第十八条の国土交通省令で定める時間は、発動機、プロペラ及び前項の装備品（以下「発動機等」という。）の構造及び性能を考慮して国土交通大臣が告示で指定する時間とし、同条の国土交通省令で定める方法は、オーバーホールとする。ただし、オーバーホール以外の方法で整備することにより常に良好な状態を確保することができる発動機等については、当該発動機等に係る航空機の使用者の申請を受けて国土交通大臣が当該発動機等の整備の状況、構造及び性能を考慮して別に指定する時間及び方法又は整備規程に定める時間及び方法（当該発動機等の使用者が本邦航空運送事業者であつて、当該本邦航空運送事業者の整備規程に当該時間及び当該方法が定められている場合に限る。）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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