「found forth」を含む例文一覧(156)

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  • Article 34-35 (1) A person who makes it his/her practice to audit or attest financial documents for fees at the request of others in a foreign state in compliance with the laws and regulations of the foreign state, when intending to provide services that are found to correspond to the services prescribed in Article 2(1) concerning financial documents to be submitted by an issuer of securities listed in Article 2(1)(xvii) of the Financial Instruments and Exchange Act that have the nature of securities listed in Item (ix) of the same paragraph or any other securities specified by Cabinet Order or to be submitted by any other person specified by Cabinet Office Ordinance pursuant to the provisions of the same Act (such financial documents shall be hereinafter referred to as "financial documents of a foreign company, etc."), shall notify the Prime Minister in advance pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to a person who is specified by Cabinet Office Ordinance as one who is deemed to receive appropriate supervision of the administrative agency of the foreign state that supervises persons who provide services that are found to correspond to those set forth in the same paragraph concerning financial documents of the foreign company, etc. or an organization equivalent to such administrative agency.
    第三十四条の三十五　外国の法令に準拠し、外国において、他人の求めに応じ報酬を得て、財務書類の監査又は証明をすることを業とする者は、金融商品取引法第二条第一項第十七号に掲げる有価証券で同項第九号に掲げる有価証券の性質を有するものその他の政令で定める有価証券の発行者その他内閣府令で定める者が同法の規定により提出する財務書類（以下「外国会社等財務書類」という。）について第二条第一項の業務に相当すると認められる業務を行うときは、あらかじめ、内閣府令で定めるところにより、内閣総理大臣に届け出なければならない。ただし、外国会社等財務書類について同項の業務に相当すると認められる業務を行う者に対する監督を行う外国の行政機関その他これに準ずるものの適切な監督を受けると認められる者として内閣府令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム
  • Article 132-4 (1) When a petition is filed by an advance noticer or a recipient of advance notice who made a response set forth in paragraph (1) of the preceding Article and it is found that the petitioner has difficulty collecting by him/herself any material as evidence that would be obviously necessary for showing proof should the action pertaining to the advance notice actually be filed, the court, before the filing of the action, may make any of the following dispositions pertaining to such collection of evidence, after hearing opinions of the party to whom the advance notice has been given or the response has been made (hereinafter simply referred to as the "opposite party" in this Chapter); provided, however, that this shall not apply where the court finds it inappropriate to do so on the grounds that the time required for the collection or the burden borne by a person to be commissioned for the collection would be unreasonable:
    第百三十二条の四　裁判所は、予告通知者又は前条第一項の返答をした被予告通知者の申立てにより、当該予告通知に係る訴えが提起された場合の立証に必要であることが明らかな証拠となるべきものについて、申立人がこれを自ら収集することが困難であると認められるときは、その予告通知又は返答の相手方（以下この章において単に「相手方」という。）の意見を聴いて、訴えの提起前に、その収集に係る次に掲げる処分をすることができる。ただし、その収集に要すべき時間又は嘱託を受けるべき者の負担が不相当なものとなることその他の事情により、相当でないと認めるときは、この限りでない。 - 日本法令外国語訳データベースシステム
  • Article 28-2 When a certified public accountant has provided the services set forth in Article 2(1) concerning the financial documents of a company or any other person, said certified public accountant (including a person who was formerly a certified public accountant) may not become an officer for nor take an equivalent position with said company or person nor a consolidated company, etc. thereof (meaning a person categorized by Cabinet Office Ordinance as one who prepares financial documents on a consolidated basis with said company or person; hereinafter the same shall apply in this Article and Article 34-11(1)(iii)) until the day on which the accounting period following that pertaining to said financial documents ends; provided, however, that this shall not apply if the approval of the Prime Minister has been obtained in a case where unavoidable circumstances are found regarding becoming an officer of or taking an equivalent position with said company or person or a consolidated company, etc. thereof or in any other case specified by Cabinet Office Ordinance.
    第二十八条の二　公認会計士が会社その他の者の財務書類について第二条第一項の業務を行つた場合には、当該公認会計士（公認会計士であつた者を含む。）は、当該財務書類に係る会計期間の翌会計期間の終了の日までの間は、当該会社その他の者又はその連結会社等（当該会社その他の者と連結して財務書類を作成するものとされる者として内閣府令で定めるものをいう。以下この条及び第三十四条の十一第一項第三号において同じ。）の役員又はこれに準ずるものに就いてはならない。ただし、当該会社その他の者又はその連結会社等の役員又はこれに準ずるものに就くことにつきやむを得ない事情があると認められるときその他の内閣府令で定める場合において、内閣総理大臣の承認を得たときは、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
  • The Panel issued a report in May 2002, finding that: (i) the EU Regulation constitutes a "technical regulation" under the TBT Agreement; (ii) the Codex standard is a "relevant international standard" as defined in Article 2.4 because both the EU and the Codex standards refer to the same product (preserved sardines) and the EU Regulation sets forth labelling requirements that correspond to the Codex standard although the Codex standard was not used "as a basis for" the EU Regulation; and (iii) the complaining party only bears the burden of establishing a prima facie case by demonstrating that a relevant international standard exists and has not been used as a basis for the technical regulation in question, while the complainant bears the burden of demonstrating that the relevant international standards would be "an ineffective or inappropriate means for the fulfilment of the legitimate objectives." The Panel found that the EU failed to demonstrate that the Codex standard was an ineffective or inappropriate means for the fulfilment of the legitimate objectives (and conversely, Peru demonstrated that the Codex standard was an effective and appropriate means for such objectives). Therefore, the Panel concluded that the EU Regulation violates Article 2.4 of the TBT Agreement.
    パネルは2002年５月に報告書を提出し、①本規則はTBT 協定上の「強制規格」に該当する、②本規則とCodex 規格が共に缶詰イワシという同じ産品を扱い、本規則がCodex 規格に対応するラベリング要件を定めていること等から、Codex 規格はTBT 協定上の「関連する国際規格」に該当するが、Codex 規格は本規則の基礎として用いられていない、③提訴国側は、関連する国際規格が存在し、当該国際規格が問題となっている強制規格の基礎として用いられていないことを示せば足り、「関連する国際規格が、追求される正当な目的を達成する方法として効果的でなく又は適当でない場合」に該当するか否かの挙証責任は措置国側にあるとした上で、本件において、Codex 規格が本規則の追求する正当な目的を達成する方法として効果的でなく又は適当でないことはEU によって立証されておらず（加えて、ペルーはCodex 規格が正当な目的達成のために効果的で適当であることを示す十分な証拠と法的根拠を提示しているとの判断も示した。）、本規則はTBT 協定第２条４項に違反すると認定した。 - 経済産業省
  • (5) In the case of paragraph (1) (limited to the cases where any fact specified in Article 178(1), item (iii) to (v) inclusive has been found), if there is a final and binding court decision on the same case which orders a Respondent confiscation of the properties listed in each item of Article 198-2(1), or collection of equivalent value of the properties listed in each item of Article 198-2(1), the Prime Minister shall, in lieu of the amount set forth in Article 173(1), Article 174(1), or Article 175(1) or (2), issue an order to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by deducting the amount equivalent to the properties listed in each item of Article 198-2(1) for which confiscation was ordered pursuant to said court decision or the amount equivalent to the values of the properties listed in each item of Article 198-2(1) for which collection of equivalent value was ordered pursuant to said court decision (in cases where confiscation of the properties listed in each item of Article 198-2(1) and collection of equivalent value of the properties listed in each item of Article 198-2(1) were ordered pursuant to said court decision, the sum of the amount equivalent to the properties listed in each item of Article 198-2(1) for which confiscation was ordered pursuant to said court decision and the amount equivalent to the values of the properties listed in each item of Article 198-2(1) for which collection of equivalent value was ordered pursuant to said court decision; hereinafter referred to as the "Amount Equivalent to Confiscated Properties, etc." in this paragraph), from the amount to be paid pursuant to paragraph (1); provided, however, that if the amount set forth in Article 173(1), Article 174(1) or Article 175(1) or (2) does not exceed the Amount Equivalent to Confiscated Properties, etc., the Prime Minister may not issue an administrative monetary penalty payment order under such provisions.
    ５　内閣総理大臣は、第一項の場合（第百七十八条第一項第三号から第五号までに掲げる事実のいずれかがあると認める場合に限る。）において、同一事件について、被審人に対し、第百九十八条の二第一項各号に掲げる財産の没収又は同項各号に掲げる財産の価額の追徴の確定裁判があるときは、第百七十三条第一項、第百七十四条第一項又は第百七十五条第一項若しくは第二項の規定による額に代えて、当該額から当該裁判において没収を命じられた第百九十八条の二第一項各号に掲げる財産に相当する額又は当該裁判において追徴を命じられた同項各号に掲げる財産の価額に相当する額（当該裁判において同項各号に掲げる財産の没収及び同項各号に掲げる財産の価額の追徴が命じられたときは、当該裁判において没収を命じられた同項各号に掲げる財産に相当する額及び当該裁判において追徴を命じられた同項各号に掲げる財産の価額に相当する額の合計額。以下この項において「没収等相当額」という。）を控除した額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第百七十三条第一項、第百七十四条第一項又は第百七十五条第一項若しくは第二項の規定による額が、没収等相当額を超えないときは、これらの規定による課徴金の納付を命ずることができない。 - 日本法令外国語訳データベースシステム
  • (4) Articles 7, 9(1) and 10(1) shall apply mutatis mutandis to Quarterly Securities Reports, and Article 22 shall apply mutatis mutandis to cases where a Quarterly Securities Report and amendment report thereof contain fake statements on important matters or lack statements of important matters to be stated or of important matters necessary for avoiding misunderstanding. In this case, the part "the statement set forth in Article 5(1) or in other documents required under Article 5(6)" in Article 7 shall be deemed to be replaced with "a Quarterly Securities Report (meaning a Quarterly Securities Report set forth in Article 24-4-7(1) or (2) (including the cases where they are applied mutatis mutandis pursuant to Article 24-4-7(3); hereinafter the same shall apply in this Article, Article 9(1), Article 11(1) and Article 22)"; the part "during the period on or after the day on which the notification was made under Article 4(1) or (2) but before the day on which the notification is to take effect," in Article 7 shall be deemed to be deleted; the term "the person making the notification" in Article 7 shall be deemed to be replaced with "the person submitting the Quarterly Securities Report"; the term "the amendment" in Article 7 shall be deemed to be replaced with "an amendment report"; the terms "the person submitting them" and "the amendment " in Article 9(1) shall be deemed to be replaced with "the person submitting the Quarterly Securities Report" and "an amendment report," respectively; the term "the person submitting the Securities Registration Statement" in Article 10(1) shall be deemed to be replaced with "the person submitting the Quarterly Securities Report"; the part "submit the amendment and may, when it is found necessary, order the suspension of the effect of the notification made under Article 4(1) or (2)" in Article 10(1) shall be deemed to be replaced with "to submit an amendment report"; the part "persons who have acquired the Securities issued by the person submitting the Securities Registration Statement not through Public Offering or Secondary Distribution" in Article 22(1) shall be deemed to be replaced with "persons who have acquired the Securities issued by the person submitting the Quarterly Securities Report and amendment reports"; the term "the preceding paragraph" in Article 22(2) shall be deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-4-7(4)"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
    ４　第七条、第九条第一項及び第十条第一項の規定は四半期報告書について、第二十二条の規定は四半期報告書及びその訂正報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項又は第二項の規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「四半期報告書（第二十四条の四の七第一項又は第二項（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。）の規定による四半期報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項又は第二項の規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「四半期報告書又はその訂正報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「前項」とあるのは「第二十四条の四の七第四項において準用する前項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム
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