「off-type」を含む例文一覧(2086)

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  • To finely control a light irradiation dose to a short distance region of the road surface in front of a vehicle as well, after enabling light irradiation with a light distribution pattern and an irradiation angle corresponding to a traveling situation of the vehicle in a vehicular head-light which forms the light distribution pattern having a cut-off line at the upper end part by a projector type lighting fixture unit.
    プロジェクタ型の灯具ユニットにより、上端部にカットオフラインを有する配光パターンを形成する車両用前照灯において、車両走行状況に応じた配光パターンおよび照射角度で光照射を行えるようにした上で、車両前方路面の近距離領域への光照射量についても木目細かく制御できるようにする。 - 特許庁
  • When a remaining quantity display switch 16 of this battery type light source device 3 is turned on with a power switch 19 off, an electric current is run through a battery remaining quantity display circuit 20, the voltage of a battery 12 is detected in a voltage detecting circuit 22, and LED's 17 are lighted by a drive circuit 23 based on the voltage from the voltage detecting circuit 22.
    バッテリ式光源装置３の電源スイッチ１９をＯＦＦした状態で、バッテリ式光源装置３の残量表示スイッチ１６をＯＮすると、バッテリ残量表示回路２０に導通され、電圧検出回路２２でバッテリ１３の電圧が検出されて、この電圧検出回路２２からの電圧に基づき駆動回路２３はＬＥＤ群１７を点灯させる。 - 特許庁
  • (iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc.
    三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム
  • (iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc.
    三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム
  • This breathing synchronizing type gas feeder has a means for recognizing the inhalation and exhalation start parts and is constituted so as to control an automatic on-off valve by a recognition means not performing the recognition of a next inhalation start part during the period from the recognition of the inhalation start part to the recognition of the exhalation start part and during the predetermined time elaspsed after the recognition of the inhalation start part.
    吸気相開始部及び呼気相開始部を認識する手段を有し、吸気相開始部を認識してから呼気相開始部を認識するまでの間、及び呼気相開始部を認識してから予め定めた時間が経過するまでの間は次の吸気相開始部の認識を行わない認識手段による自動開閉弁制御を行うことを特徴とする呼吸同調型気体供給装置。 - 特許庁
  • To surely stop a machine body when operated to cut off transmission between a forward clutch and a reverse clutch in a traveling transmission structure of a working vehicle constituted so that power of an engine is transmitted to a traveling device from a forward and reverse switch device wherein the friction multi disk type forward clutch and the reverse clutch are positioned in parallel through a transmission device capable of shifting in plural stages.
    エンジンの動力を摩擦多板式の前進クラッチ及び後進クラッチを並列的に配置した前後進切換装置から、複数段に変速可能な変速装置を介して走行装置に伝達するように構成した作業車の走行伝動構造において、前進クラッチ及び後進クラッチが伝動遮断となるように操作した際に、機体を確実に停止させることができるようにする。 - 特許庁
  • The pressure swing adsorption type medical oxygen concentrator, which has two adsorbing beds to concentrate oxygen in air, is equipped a purging flow channel for regenerating an adsorbent provided with a flow rate controller and two or more flow channels provided with pressure leveling on-off valves for reducing the rising delay of oxygen pressure at the time of changeover of the adsorbing beds.
    空気中の酸素を濃縮する圧力変動吸着型で２個以上の吸着床をもつ医療用酸素濃縮装置において、流量調整器の設置された吸着剤再生用パージのための流通路と、吸着床切換時の酸素立ち上がりの遅れを減少させるための均圧用開閉弁を設置した２つ以上の流通路を具備していることを特徴とする酸素濃縮装置である。 - 特許庁
  • In a resonant gate drive circuit of a voltage-controlled transistor that solves the problem, an inductor for resonance and a resistor are connected to a gate of the voltage-controlled transistor, a gate of a normally-on type voltage-controlled transistor, or a voltage control terminal of a pseudo normally-off element in series and two complementary switching elements that are connected in series are provided in the drive circuit.
    上記課題を解決する電圧制御型トランジスタの共振ゲート駆動回路は、前記型電圧制御型トランジスタのゲートあるいは前記ノーマリオン型電圧制御型トランジスタのゲートあるいは擬似ノーマリオフ素子の電圧制御端子に共振用インダクタと抵抗を直列に接続し、駆動回路には直列接続された相補的な２個のスイッチング素子を備えたことを特徴とするものである。 - 特許庁
  • By optimizing a magnetic material to use and shape and setting the cut-off frequency higher than the frequency of basic wave magnetic flux contributing to the torque of a permanent magnet type synchronous motor 1 and lower than the frequency of the harmonic magnetic flux not contributing to the torque, the harmonic magnetic flux suppressing element 10 can attenuate only the harmonic components of the magnetic flux flowing through the main magnetic circuit MC.
    高調波磁束抑制要素１０は、使用する磁性材料や形状などを最適化して、カットオフ周波数が永久磁石型同期電動機１のトルクに寄与する基本波磁束の周波数よりも高く、且つ、トルクに寄与しない高調波磁束の周波数以下となるように設定されることで、主磁気回路ＭＣを流れる磁束の高調波成分のみを減衰させることができる。 - 特許庁
  • The dispersion slope compensation type dispersion compensated fiber compensates for cumulative chromatic dispersion and the cumulative chromatic dispersion slope of an optical fiber transmission path, and is provided with a loss layer 5 for selectively giving a loss only to the higher order modes inside an optical fiber, and operates substantially as a single-mode fiber, even if the cut-off wavelength in the higher order mode is longer than the wavelength to be used.
    光ファイバ伝送路の累積波長分散及び累積波長分散スロープを補償する分散スロープ補償型分散補償ファイバであって、光ファイバ内に、高次モードのみに選択的に損失を与える損失層５が設けられ、高次モードのカットオフ波長が使用波長より長くても実質的にシングルモードファイバとして動作することを特徴とする分散スロープ補償型分散補償ファイバ。 - 特許庁
  • Only in a prescribed period, in which correlation with a synchronizing word is predicted, will the off-line type frame synchronizing circuit store and scan complex correlation value between a received signal and the synchronizing word, detects the timing of the maximum value of the stored complex correlation value as the maximum value address in a storage part and outputs a frame synchronizing signal repeatedly with the timing of the maximum value address in frame synchronizing.
    同期ワードとの相関がなされると予測される所定の期間においてのみ、受信信号と同期ワードとの複素相関値の記憶及び走査を行い、記憶された複素相関値の最大値のタイミングを記憶部における最大値アドレスとして検出し、フレーム周期における最大値アドレスのタイミングで繰り返しフレーム同期再生信号を出力するオフライン型のフレーム同期回路である。 - 特許庁
  • To miniaturize a reverse input cut-off unit having an input rotary member and an output rotary member relatively rotatably fitted on a fixing member, having a both-direction lock type roller clutch intervened on a fitting section of the fixing member and an output rotary member, and having both end parts of a roller holding pocket of the clutch divided by a retainer engaged with an input side member.
    固定部材に対し入力回転部材と出力回転部材が相対回転可能に嵌合され、前記固定部材と出力回転部材との嵌合部分に両方向ロック型のころ式クラッチが介在され、前記クラッチのころ収納ポケットの両端部が前記入力回転部材に係合された保持器によって区画された逆入力遮断ユニットのコンパクト化を図ることである。 - 特許庁
  • This power factor improving power supply circuit once stores surge energy generated at a switch element 3 off time in a capacitor 10 through the forward conduction of a charge storage type diode 9 having a long carrier lifetime, connected in parallel with the switch element 3 by an inductor for reducing the reverse recovery current of the reverse-current blocking diode 6, and returns the surge energy to a load during its reverse conduction period.
    逆流阻止用ダイオード６の逆回復電流を低減するためのインダクタにより、スイッチ素子３のオフ時に発生するサージエネルギーを、スイッチ素子３に並列接続されたキャリアライフタイムの長い電荷蓄積型ダイオード９の順方向導通を通してコンデンサ１０に一旦蓄え、その逆方向導通期間に前記サージエネルギーを負荷に戻すことを特徴とする力率改善型電源回路。 - 特許庁
  • To provide a resin particle capable of easily coating the surface of an amorphous calcium phosphate and suitable as a core particle capable of restraining its dropping, and a method of manufacturing a composite particle suitable for forming a core/shell type composite particle excellent in the uniformity of its coating layer containing the amorphous calcium phosphate, and consequently a cosmetic excellent in the effect of inhibiting makeup-comes-off.
    非晶質リン酸カルシウムを容易に表面被覆させることができ、しかも、その脱落を抑制しうるコア粒子として適した樹脂粒子の提供を図ることによって非晶質リン酸カルシウムが用いられてなる被覆層の均質性に優れたコアシェル型の複合粒子の形成に適した複合粒子の製造方法を提供し、ひいては化粧崩れの抑制効果に優れた化粧料の提供を課題としている。 - 特許庁
  • To provide a joint for connecting different type pipes reducing manufacturing cost, superior in assemblability, securing water cut-off performance in a joining part of a synthetic resin cylindrical adapter and a metal pipe member, and preventing slipping-out of the metal pipe member before a body part of the synthetic resin cylindrical adapter ruptures when tensile force acts on the synthetic resin cylindrical adapter.
    製造コストが低減でき、組み立て作業性に優れ、かつ、合成樹脂筒状アダプターと金属管部材との接合部における止水性が確実であるとともに、合成樹脂筒状アダプターに引っ張り力が作用した場合に、合成樹脂筒状アダプターの本体部分が破断する前に金属管部材が抜けてしまうといったことがない異種管接合継手を提供することを目的とする。 - 特許庁
  • During the air battle off Kyushu of March 21, 1945 in the closing days of the Pacific War, the 'First Jinrai Oka Kogekitai and First Jinrai Kogekitai' (attack units comprised of rocket powered 'Oka' (aircraft) and their carrier aircraft, the Type 1 Attack bomber) launched attacks on the US Navy high-speed aircraft carrier task force which was closing in on the southern offshore, but were intercepted and destroyed by enemy carrier-based fighter units.
    太平洋戦争末期の1945年3月21日の九州沖航空戦の際、「神風特別攻撃隊第一神雷桜花隊・第一神雷攻撃隊」（ロケット特攻機「桜花(航空機)」と、その母機である一式陸上攻撃機で編成された攻撃隊）は、九州南方沖に迫った米海軍高速空母機動部隊に対する攻撃に出撃したものの、敵の艦上戦闘機部隊の迎撃により全滅した。 - Wikipedia日英京都関連文書対訳コーパス
  • The rail type crane which has one or more running bogies with a running wheel bicycle on each corner and runs on a straight line rail laid on a running path includes a rail discontinuous part passage means by which the running wheel can run and pass normally through a rail discontinuous part where the rail is locally cut off and does not exist in a partial small section in the way of the rail.
    各コーナーに走行車輪二輪付きの走行ボギーを一個又は複数個備えて、走行路に敷設された直線レール上を走行するレール式クレーンであって、当該レールの途中の一部小区間が局部的にレールが切除され不在となるレール不連続部を、前記走行車輪が正常に走行通過できるレール不連続部通過手段を備えたことを特徴とするレール式クレーン。 - 特許庁
  • This electromagnet-type magnetic refrigerating system has: a cylindrical cell 4, a cylindrical magnetic working material 2 disposed in the longitudinal direction in the cylindrical cell 4; an exciting coil 3 wound on the cylindrical magnetic working material 2, an electric current source 1 connectable with the exciting coil 3; and an on/off switch 8 disposed between the electric current source 1 and the exciting coil 3.
    電磁石型磁気冷凍システムにおいて、筒状のセル４と、このセル４内の長手方向に配置された筒状のセル４内の長手方向に配置された筒状の磁気作業物質２と、この筒状の磁気作業物質２に巻回される励磁コイル３と、この励磁コイル３に接続可能な電流源１と、この電流源１と前記励磁コイル３間に配置されるオン・オフスイッチ８とを具備する。 - 特許庁
  • This invention concerns a card type magnetic recorder for learning, whose recording part is divided into two by means of a notch. It works as follows. The power switch (44) is turned on by the front edge of the card itself by the detector (45) when a card is inserted into the transfer route, and the card is transferred. When the notch (7) of the card comes to the detector (45), the power is turned off. The recorder is at a pause. Moreover, a pause can be released by pressing the back edge of the card.
    本発明は記録部分を切欠きを介して二分した学習用磁気カード及びその移送経路にカードを挿入せる時点でカード自体の前側エッジにより検出部材(45)を介して電源スイッチ(44)をオンしカードを移送させ、カードの切欠き(７)が検出部材(45)の位置に達したとき、電源をオフし、ポーズ状態とし、さらにカードの後側エッジを押圧することでポーズ状態を解除することができるカード式レコーダに関する。 - 特許庁
  • To protect a compressor which can not be stopped because of welding failure, without mounting a fuse or the like for forcibly blocking off the power supply to a motor for the compressor, in an air conditioner constituted to supply/stop electric power to the motor for compressor from a power source by opening and closing an electromagnetic contactor, and comprising a vapor compression type refrigerant circuit including the compressor.
    電磁接触器の開閉によって電源から圧縮機用電動機への電力の供給／停止を行うように構成された圧縮機を含む蒸気圧縮式の冷媒回路を備えた空気調和装置において、圧縮機用電動機への電力の供給を強制的に遮断するためのヒューズ等を設けることなく、溶着異常となって停止できなくなった圧縮機の保護を行うことができるようにする。 - 特許庁
  • To provide an image forming apparatus which includes a liquid cooling type cooling device with a heat receiving part arranged close to a fixing device, the image forming apparatus protecting a cooling liquid circulation system of the cooling device from heat of the fixing device even when the image forming apparatus is suddenly turned off because of trouble or power failure and the cooling liquid circulation system stops or even when the fixing device abnormally generates heat.
    受熱部が定着装置に近接配置された液冷方式の冷却装置を備えた画像形成装置において、故障や停電などで突発的に画像形成装置の電源が落ち、冷却装置の冷却液の循環システムがストップしたような場合や定着装置が異常に発熱したような場合などであっても、定着装置の熱から冷却液の循環システムを保護することのできる画像形成装置を提供すること。 - 特許庁
  • (i) The taxed amount of retained income: The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held prescribed in Article 39-16(3)(i) (hereinafter referred to as the "shares, etc. for considering the claims held" in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
    一　課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の課税済留保金額にイに掲げる第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額 - 日本法令外国語訳データベースシステム
  • Shares of the said succeeding corporation in a company split or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the split corporation through a split-off-type company split carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) issued for a foreign corporation listed in items (i) through (iii) of Article 141 of the Act)) issued
    交付を受けた当該分割承継法人の株式又は当該親法人の株式（内国法人の行つた分割型分割により分割法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号までに掲げる外国法人が交付を受けた第百八十八条第七項に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム
  • The continuous heat treatment furnace 20 has the conveyance mechanism installed in a state that it penetrating a furnace body in a conveyance direction of the heat treating object 1, having a movable beam or a movable wire 3 performing prescribed conveyance operation, and is installed with an opening/closing type shutter 40 for atmosphere shutting-off in the entrance 25 and the exit 27.
    当該連続式熱処理炉２０の前部及び後部には、それぞれ被熱処理物１及び被熱処理物１を搬送するための搬送機構の可動部が通過する入口２５と出口２７とが設けられており、前記搬送機構として、被熱処理物１の搬送方向に炉体を貫通して設置され、所定の搬送動作を行う可動線材３又は可動ビームを有する搬送機構を備えるとともに、入口２５と出口２７とに雰囲気遮断用の開閉式シャッター４０が設置されている。 - 特許庁
  • The processor 42 is configured so as to obtain volumetric radar data, corresponding to at least one signal reflected off of a weather system, based on the radar data, computationally classify the weather system as being one of a first type among a plurality of weather-system types; and after classifying the weather system, the radar data are image-processed.
    プロセッサ４２は、気象システムから反射された少なくとも１つの信号に対応する生の体積レーダデータを取得し、レーダデータに基づいて前記気象システムを複数の気象システムタイプのうちの第１のタイプとして計算的に分類し、気象システムを分類した後に前記レーダデータを画像処理し、前記画像処理は、前記気象システムを表し且つ前記第１の気象システムタイプに対応する画像を生じ、画像を表示デバイス４４上に表示する、ように構成されている。 - 特許庁
  • (i) The individually taxed amount of retained income: The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held prescribed in Article 39-116(3)(i) (hereinafter referred to as the "shares, etc. for considering the claims held" in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
    一　個別課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額 - 日本法令外国語訳データベースシステム
  • The thermal type flowmeter 1 includes switch operation control means 80 for turning off electric conduction to the heating resistance wire 4 in order to protect the flow rate detection part 3 when exposed to a vacuum atmosphere.
    熱式流量計１０１は、気体ＧＳの流量を計測する計測流路Ｍに、ヒータである加熱用抵抗線４と、流速計測用抵抗線５Ａ，５Ｂと、測温抵抗体６とを有した流量検知部３を配置し、流量検知部３により気体ＧＳの流量を計測する熱式流量計１において、流量検知部３が、真空の雰囲気下に晒されたとき、流量検知部３を保護するため、加熱用抵抗線４への通電をオフにするスイッチ作動制御手段８０を備える。 - 特許庁
  • The chip type LED having packaged three or more LED elements has at least two wiring paths including a wiring path formed by at least two LED elements connected in series in the forward direction and another wiring path having the remaining LED elements aligned, so that even when one LED element has an open failure to be turned off, the LED elements in the remaining wiring path keep turned on, significantly improving the life characteristics.
    ３個以上のＬＥＤ素子がパッケージ化されたチップ型ＬＥＤにおいて、少なくとも２個のＬＥＤ素子が順方向に直列接続されて一つの配線経路が形成され、残りのＬＥＤ素子が配列された別の配線経路と合わせて、少なくとも２系統以上の配線経路が形成されているので、１つのＬＥＤ素子がオープン故障し、不点灯になったとしても、残りの配線経路のＬＥＤ素子が点灯を持続し、寿命特性を大幅に向上させることができる。 - 特許庁
  • Furthermore, the modernization of rail cars was also delayed significantly, as seen in the long-time use of outmoded passenger cars pulled by JNR Diesel Locomotive Type DD51 for the local trains (however, with a fatal accident in the early 1980s, in which an elementary school student who was leaning out of the window accidentally tumbled off the moving train between Namaze and Takedao, passenger cars that started from and terminated at Osaka Station were replaced with the JNR Passenger Car Series 12, equipped with automatic doors, when the timetable was revised in March 1985).
    加えて、普通列車は永らく国鉄DD51形ディーゼル機関車牽引による旧型客車が使用され続けるなど、車両面での近代化は大きく遅れていた（ただ車両については1980年代前半に生瀬～武田尾間を走行中の普通列車から身を乗り出していた小学生が誤って転落死したこともあり、大阪発着の客車列車に関しては、1985年3月のダイヤ改正で自動扉がついた国鉄12系客車客車に置き換えられて近代化している）。 - Wikipedia日英京都関連文書対訳コーパス
  • To provide a wire feeder used for the consumable electrode type arc welding, in particular, having a scrap removing mechanism for removing ground scraps in which oxides on a surface of a welding wire are ground and almost peeled off by the rotational pressure of a feed roll of the wire feeder, and an outlet guide as a component of the feeder.
    送給モータ１１と、この送給モータ１１によって回転する送給ロール１２と、溶接ワイヤ５を前記送給ロール１２との間に挟持して送給する押付ロール１３と、前記両ロール１２、１３の挟持部から送り出される溶接ワイヤ５を溶接トーチ内のライナ２２へとガイドするための中空筒状体をなすアウトレットガイド１４とから構成されるワイヤ送給装置において、前記両ロール１２、１３の回転圧力によってワイヤ表面の酸化物が削られて剥がれかかった削れカスがライナ２２内に次第に堆積して送給不良の原因となる。 - 特許庁
  • (3) Where a corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 119(1)(vi) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.
    ３　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合には、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第六号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • (5) Where a foreign corporation has, as a result of a specified split-off-type company split prescribed in Article 68-3(2) of the Act which was implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a specified foreign parent corporation prescribed in the said paragraph, the provisions of Article 188(1)(xvii) of the Order for Enforcement of the Corporation Tax Act shall not apply to the calculation made, with regard to the amount of the said foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Corporation Tax Act, in accordance with the provisions of Article 61-2(4) of the said Act whose terms are replaced under the provisions of the said paragraph.
    ５　外国法人が旧株（当該外国法人が有していた株式をいう。）を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合において、当該外国法人の法人税法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同項の規定により読み替えられた同法第六十一条の二第四項の規定に準じて計算するときは、法人税法施行令第百八十八条第一項第十七号の規定は、適用しない。 - 日本法令外国語訳データベースシステム
  • (i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation
    一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム
  • (i) A business year within ten years prior to the merger prescribed in Article 68-92(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split of the said split corporation
    一　適格合併に係る被合併法人の法第六十八条の九十二第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該連結法人の各連結事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム
  • (7) The parent corporation's shares managed in a domestic business prescribed in the preceding items shall, in the case where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns shares that it manages as assets pertaining to a business conducted in Japan and at a permanent establishment in Japan (hereinafter referred to "shares managed in a domestic business" in this paragraph), be the shares, etc. of merging parent corporations issued for the foreign corporation depending on the said shares managed in a domestic business by way of a merger prescribed in Article 61-2(2) of the Act (limited to that carried out by a domestic corporation), a split-off-type company split without provision of money, etc. prescribed in paragraph (4) of the said Article (limited to that carried out by a domestic corporation), or a share exchange prescribed in paragraph (9) of the said Article (limited to that carried out by a domestic corporation) (such shares of merging parent corporations means shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (2) of the said Article (limited to a foreign corporation), shares of a parent corporation prescribed in paragraph (4) of the said Article (limited to a foreign corporation), or shares of a corporation which has relationships specified by a Cabinet Order prescribed in paragraph (9) of the said Article (limited to a foreign corporation)).
    ７　前各項に規定する国内事業管理親法人株式とは、法第百四十一条第一号から第三号までに掲げる外国法人が国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設において管理する株式（以下この項において「国内事業管理株式」という。）を有する場合において、法第六十一条の二第二項に規定する合併（内国法人が行うものに限る。）、同条第四項に規定する金銭等不交付分割型分割（内国法人が行うものに限る。）又は同条第九項に規定する株式交換（内国法人が行うものに限る。）により、当該国内事業管理株式に対応して交付を受けた合併親法人株式等（同条第二項に規定する政令で定める関係がある法人（外国法人に限る。）の株式、同条第四項に規定する親法人（外国法人に限る。）の株式又は同条第九項に規定する政令で定める関係がある法人（外国法人に限る。）の株式をいう。）をいう。 - 日本法令外国語訳データベースシステム
  • (3) If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.
    ３　厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日（以下この項において「基準日」という。）において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る保険給付（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者（以下「第三種特別加入者」という。）に係る保険給付を除く。）の額（年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額（一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。）を加えた額と一般保険料の額（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率）に応ずる部分の額）から非業務災害率（労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。）に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率（非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率（第二十条第一項第一号において「第一種調整率」という。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。 - 日本法令外国語訳データベースシステム
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