「same amount」を含む例文一覧(3840)
＜前へ 1 2 .... 67 68 69 70 71 72 73 74 75 76 77 次へ＞- In cases where a disability compensation pension, injury and disease compensation pension or compensation pension for surviving family is paid, and on the same grounds, and a disability basic pension or basic pension for surviving family or widow's pension under the provisions of the National Pension Act are also paid (excluding the case prescribed in item (i) and cases where a disability mutual aid pension or mutual aid pension for surviving family under the provisions of the National Public Service Personnel Mutual Aid Associations Act (Act No. 128 of 1958), the Local Public Service Personnel Mutual Aid Associations Act (Act No. 152 of 1962) or the Private School Personnel Mutual Aid Act (Act No. 245 of 1953)): the amount obtained by multiplying each of the amounts set forth in the lower columns by the rate specified by a Cabinet Order as being equivalent to the rate specified by a Cabinet Order set forth in item (i) according to the categories of insurance benefits in pension form (if the amount thus obtained is less than the amount specified by a Cabinet Order, said amount specified by a Cabinet Order)
同一の事由により、障害補償年金若しくは傷病補償年金又は遺族補償年金と国民年金法の規定による障害基礎年金又は遺族基礎年金若しくは寡婦年金とが支給される場合（第一号に規定する場合及び当該同一の事由により国家公務員共済組合法（昭和三十三年法律第百二十八号）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）又は私立学校教職員共済法（昭和二十八年法律第二百四十五号）の規定による障害共済年金又は遺族共済年金が支給される場合を除く。）にあつては、下欄の額に、年金たる保険給付の区分に応じ、第一号の政令で定める率に準じて政令で定める率を乗じて得た額（その額が政令で定める額を下回る場合には、当該政令で定める額） - 日本法令外国語訳データベースシステム - (4) A Municipality may stipulate that the total sum of the total amounts of Allowance for Preventive Long-Term Care Service and Exceptional Allowance for Preventive Service of Long-Term Care that are paid for single type of Preventive Service of Long-Term Care and the total amount of Allowance for Community-Based Preventive Long-Term Care Service and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are paid for single type of Community-Based Preventive Service of Long-Term Care as allowances that were paid monthly to an In-Home Person Requiring Support by type of Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care (limited to those types included in categories of Preventive Service of Long-Term Care, etc., and provided by the Minister of Health, Labour, and Welfare; the same shall apply in the following paragraph) during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare shall not exceed the amount equivalent to 90 percent of the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the base amount of maximum benefit by payment type of Preventive Service of Long-Term Care, etc.
４ 市町村は、居宅要支援被保険者が介護予防サービス及び地域密着型介護予防サービスの種類（介護予防サービス等区分に含まれるものであって厚生労働大臣が定めるものに限る。次項において同じ。）ごとに月を単位として厚生労働省令で定める期間において受けた一の種類の介護予防サービスにつき支給する介護予防サービス費の額の総額及び特例介護予防サービス費の額の総額の合計額並びに一の種類の地域密着型介護予防サービスにつき支給する地域密着型介護予防サービス費の額の総額及び特例地域密着型介護予防サービス費の額の総額の合計額について、介護予防サービス費等種類支給限度基準額を基礎として、厚生労働省令で定めるところにより算定した額の百分の九十に相当する額を超えることができないこと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 - Article 144-7 (1) The provisions from paragraphs (1) to (3) inclusive of the preceding Article shall not apply when the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion has been specified by the articles of incorporation of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply in the cases listed in the respective items of paragraph (2) of the same Article or in the case where the whole or a part of the Shares, etc. delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are transfer restricted shares of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger and when the Incorporated Commodity Exchange Surviving an Absorption-Type Merger is a Publicly-Held Company (which means a publicly-held company prescribed in Article 2, item (v) of the Companies Act; hereinafter the same shall apply in this Section).
第百四十四条の七 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社商品取引所の定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は吸収合併消滅会員商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。以下この節において同じ。）でないときは、この限りでない。 - 日本法令外国語訳データベースシステム - (i) Foreign affiliated company: A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:
一 外国関係会社 外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。 - 日本法令外国語訳データベースシステム - (1) The provisions from paragraphs 1 to 3 inclusive of the preceding Article shall not apply when the proportion of the amount set forth in item 1 to the amount set forth in item 2 does not exceed one-fifth (or, if a smaller proportion has been specified by the articles of incorporation of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply in the cases listed in the respective items of paragraph 2 of the same Article or in the case where the whole or a part of the Shares of Stock, etc. delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are transfer restricted shares of stock of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger and when the Incorporated Commodity Exchange Surviving an Absorption-Type Merger is a Publicly-Held Company (which means a publicly-held company prescribed in Article 2, item 5 of the Company Act; hereinafter the same shall apply in this Section).
１ 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社商品取引所の定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は吸収合併消滅会員商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。以下この節において同じ。）でないときは、この限りでない。 - 経済産業省 - Article 152 (1) The provisions of Article 79, Article 80 (excluding items (ii), (vi), (ix) and (x)), Article 81 (excluding items (iii), (vi), (ix) and (x)), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph (2), item (i). In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item (iv) of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item (v) of the same Article and Article 81, item (v) of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item (vii) of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in a consolidation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item (vii) of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger," the term "the head office" in Article 82, paragraphs (2) to (4) inclusive and Article 83 of the same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
第百五十二条 商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」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 - (1) The provisions of Article 79, Article 80 (excluding items 2, 6, 9 and 10), Article 81 (excluding items 3, 6, 9 and 10), Article 82 and Article 83 of the Commercial Registration Act shall apply mutatis mutandis to the registration of the Member Commodity Exchanges upon a merger in the case set forth in Article 139, paragraph 2, item 1. In this case, the phrase "trade name and the head office" in Article 79 of the same Act shall be deemed to be replaced with "name and the principal office," the phrase "amount of stated capital" in Article 80, item 4 of the same Act shall be deemed to be replaced with "total amount of contribution," the term "head office" in item 5 of the same Article and Article 81, item 5 of the same Act shall be deemed to be replaced with "office," the phrase "when a company dissolved in an absorption-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in Article 80, item 7 of the same Act shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange implementing an Absorption-Type Merger," the phrase "the following documents" in Article 81 of the same Act shall be deemed to be replace with "the following documents and a document proving the qualification of the person having the representation power," the phrase "when a company dissolved in an incorporation-type merger is a mochibun kaisha, a document proving the consent of all members (if special provisions exist in the articles of incorporation, the procedure under such provisions)" in item 7 of the same Article shall be deemed to be replaced with "minutes of a general meeting of members concerning a merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger," the term "the head office" in Article 82, paragraphs 2 to 4 inclusive and Article 83 of th same Act shall be deemed to be replaced with "the principal office" and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
１ 商業登記法第七十九条、第八十条（第二号、第六号、第九号及び第十号を除く。）、第八十一条（第三号、第六号、第九号及び第十号を除く。）、第八十二条及び第八十三条の規定は、第百三十九条第二項第一号に掲げる場合における合併による会員商品取引所の登記について準用する。この場合において、同法第七十九条中「商号及び本店」とあるのは「名称及び主たる事務所」と、同法第八十条第四号中「資本金の額」とあるのは「出資の総額」と、同条第五号 及び同法第八十一条第五号中「本店」とあるのは「事務所」と、同法第八十条第七号中「吸収合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「吸収合併をする会員商品取引所の合併会員総会の議事録」と、同法第八十一条中「次の書面」とあるのは「次の書面及び代表権を有する者の資格を証する書面」と、同条第七号中「新設合併消滅会社が持分会社であるときは、総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続）があつたことを証する書面」とあるのは「新設合併消滅会員商品取引所の合併会員総会の議事録」と、同法第八十二条第二項から第四項まで及び第八十三条中「本店」とあるのは「主たる事務所」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 経済産業省 - Section 81 (4) shall not apply to an infringement of the rights conferred by this section, but in considering the amount of any damages for such an infringement, the court shall consider whether or not it would have been reasonable to expect, from a consideration of the application for a standard patent as published that a patent would be granted conferring on the proprietor of the patent protection from an act of the same description as that found to infringe those rights, and if the court finds that it would not have been reasonable, it shall reduce the damages to such an amount as it thinks just.
第81条 (4)は，本条に基づき与えられる権利の侵害には適用されない。ただし，当該侵害に対する損害補償額の検討において，裁判所は，公開された標準特許出願について考慮した結果，それらの権利を侵害すると判定される行為と同一種類の行為からの保護を特許所有者に対して与える特許が付与されるのを期待することが合理的であったか否かを考慮しなければならない。裁判所が，それが合理的でなかったであろうと判定する場合は，損害賠償額を裁判所が適当と考える金額まで減額する。 - 特許庁 - (3) The fees set forth in Article 942, paragraph (2) of the Act shall be paid by attaching revenue stamps for an amount corresponding to the amount of the relevant fees to the written application set forth in paragraph (1); provided however, that when filing an application using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on Use of Information and Communications Technology in Administrative Procedure (Act No. 151 of 2002; hereinafter referred to as "Act on Use of Information and Communications Technology"), pursuant to the provisions of the same paragraph and if the fees are paid based on the payment information acquired through the filing of said application, the fees may be paid in cash.
３ 法第九百四十二条第二項の手数料は、第一項の申請書に手数料の額に相当する額の収入印紙をはって納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号。以下「情報通信技術利用法」という。）第三条第一項の規定により、同項に規定する電子情報処理組織を使用して申請をする場合において、当該申請を行ったことにより得られた納付情報により納めるときは、現金をもってすることができる。 - 日本法令外国語訳データベースシステム - Article 7 The fees set forth in Article 8, paragraph 3 of the Act (including cases where they are applied mutatis mutandis pursuant to the provisions of Article 12, paragraph 4 of the Act) shall be paid by attaching revenue stamps for an amount corresponding to the amount of fees to the written application for certification; provided however, that when filing an application for certification using the electronic data processing system prescribed in Article 3, paragraph 1 of the Act on the Use of Information and Communications Technologies for Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of the same paragraph and when the fees are paid based on the payment information acquired through filing said application, the fees may be paid in cash.
第七条 法第八条第三項（法第十二条第四項において準用する場合を含む。）の手数料は、認証申請書に手数料の額に相当する額の収入印紙をはって納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して認証の申請をする場合において、当該申請を行ったことにより得られた納付情報により納めるときは、現金をもってすることができる。 - 日本法令外国語訳データベースシステム - Article 126-2 (1) When an Investment Corporation has refunded Investment Equity in the case referred to in Article 124, paragraph (1), item (iii), the person who has received monies in said refund or the Executing Person (meaning a corporate officer and other persons specified by a Cabinet Office Ordinance as having been involved in the execution of the operations conducted by the corporate officer in the performance of their duties; hereinafter the same shall apply in this Article and paragraph (1) of the following Article) who carried out the duties related to said refund shall be jointly and severally liable to pay said Investment Corporation the amount of monies equivalent to the amount received by the person who has received the refund.
第百二十六条の二 第百二十四条第一項第三号に掲げる場合において、投資法人が投資口の払戻しをしたときは、当該払戻しにより金銭の交付を受けた者及び当該払戻しに関する職務を行つた業務執行者（執行役員その他当該執行役員の行う業務の執行に職務上関与した者として内閣府令で定めるものをいう。以下この条及び次条第一項において同じ。）は、当該投資法人に対し、連帯して、当該金銭の交付を受けた者が交付を受けた金銭の額に相当する金銭を支払う義務を負う。 - 日本法令外国語訳データベースシステム - (iv) the travel expenses, daily allowance and accommodation charges to be incurred in order for a party, etc. (meaning a party or an interested person in the case, his/her or its statutory agent or representative, or any other person equivalent thereto; hereinafter the same shall apply in this item and the following item) to appear on the date for oral argument or hearing or any other date designated by the court (if two or more persons appear as statutory agents in lieu of a person with parental authority, as the representative of a juridical person, as any other person equivalent thereto, the lowest amount of travel expenses, daily allowance, and accommodation charges incurred by any one of these persons): the amount of travel expenses, daily allowance and accommodation charges calculated as prescribed in the following:
四 当事者等（当事者若しくは事件の関係人、その法定代理人若しくは代表者又はこれらに準ずる者をいう。以下この号及び次号において同じ。）が口頭弁論又は審問の期日その他裁判所が定めた期日に出頭するための旅費、日当及び宿泊料（親権者以外の法定代理人、法人の代表者又はこれらに準ずる者が二人以上出頭したときは、そのうちの最も低額となる一人についての旅費、日当及び宿泊料） 次に掲げるところにより算定した旅費、日当及び宿泊料の額 - 日本法令外国語訳データベースシステム - (iii) The exercise of rights of an aggregate number of members that corresponds to five-thousandth, three-thousandth, one-thousandth or more of the total number of members or three thousand or one thousand or more members (in the case of a Specified Mutual Company, the number of members specified by a Cabinet Order prescribed in Article 38, paragraph (1), Article 39, paragraph (1) or Article 50, paragraph (1) or more), nine or three or more general representatives, or a bondholder who holds bonds equivalent to one-tenth or more of the total amount (excluding the amount of bonds which have been redeemed) of bonds of a Mutual Company (meaning the bonds prescribed in Article 61; hereinafter the same shall apply in this item);
三 社員総数の千分の五、千分の三若しくは千分の一以上に相当する数若しくは三千名若しくは千名以上の社員（特定相互会社にあっては、第三十八条第一項、第三十九条第一項又は第五十条第一項に規定する政令で定める数以上の社員）、九名若しくは三名以上の総代又は相互会社における社債（第六十一条に規定する社債をいう。以下この号において同じ。）の総額（償還済みの額を除く。）の十分の一以上に当たる社債を有する社債権者の権利の行使 - 日本法令外国語訳データベースシステム - (2) The base amount of maximum payment by classification of Allowance for In-Home Long-Term Care Service, etc., as prescribed in the preceding paragraph shall be an amount determined by the Minister of Health, Labour, and Welfare by classification of In-Home Service, etc., and by considering the standard use, according to the categories of Condition of Need for Long-Term Care, of In-Home Service pertaining to the category of said In-Home Service and Community-Based Service, etc., during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as prescribed in the same paragraph, and standards, etc., provided by the Minister of Health, Labour, and Welfare as set forth in each item of Article 41, paragraph (4) and each item of Article 42-2, paragraph (2) pertaining to said In-Home Service and Community-Based Service.
２ 前項の居宅介護サービス費等区分支給限度基準額は、居宅サービス等区分ごとに、同項に規定する厚生労働省令で定める期間における当該居宅サービス等区分に係る居宅サービス及び地域密着型サービスの要介護状態区分に応じた標準的な利用の態様、当該居宅サービス及び地域密着型サービスに係る第四十一条第四項各号及び第四十二条の二第二項各号の厚生労働大臣が定める基準等を勘案して厚生労働大臣が定める額とする。 - 日本法令外国語訳データベースシステム - (3) In cases where the total of amount to be recorded in the column of assets of a balance sheet of a bank or of a consolidated balance sheet of a bank and its subsidiaries, etc., which corresponds to a category other than Category 3 of the tables in paragraph (1) or (2) of the preceding Article is or is expected to be below the total of the amount to be recorded in the column of liabilities on these balance sheets, an order corresponding said category shall include an order listed under Category 3 of the tables in paragraph (1) or (2) of the same Article.
３ 前条第一項又は第二項の表の第三区分以外の区分に該当する銀行の貸借対照表又は銀行及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額の合計額がこれらの貸借対照表の負債の部に計上されるべき金額の合計額を下回る場合又は下回ると見込まれる場合には、当該銀行について、当該区分に応じた命令は、同条第一項又は第二項の表の第三区分に掲げる命令を含むものとする。 - 日本法令外国語訳データベースシステム - Article 66-9-6 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
第六十六条の九の六 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム - (2) A Financial Instruments Business Operator, etc. shall, with regard to the money or Securities listed in the following items, manage the amount of money calculated pursuant to the provisions of a Cabinet Office Ordinance as the amount to be refunded to the customer in the event that said Financial Instruments Business Operator, etc. has abolished his/her Financial Instruments Business (including Registered Financial Institution Business; hereinafter the same shall apply in this paragraph) or has otherwise ceased to conduct Financial Instruments Business, separately from his/her own property, and shall set a trust with a Trust Company, etc. in Japan, pursuant to the provisions of a Cabinet Office Ordinance, for the purpose of managing the amount of money to be refunded to the customer in the event that said Financial Instruments Business Operator, etc. has abolished his/her Financial Instruments Business or has otherwise ceased to conduct Financial Instruments Business:
２ 金融商品取引業者等は、次に掲げる金銭又は有価証券について、当該金融商品取引業者等が金融商品取引業（登録金融機関業務を含む。以下この項において同じ。）を廃止した場合その他金融商品取引業を行わないこととなつた場合に顧客に返還すべき額として内閣府令で定めるところにより算定したものに相当する金銭を、自己の固有財産と分別して管理し、内閣府令で定めるところにより、当該金融商品取引業者等が金融商品取引業を廃止した場合その他金融商品取引業を行わないこととなつた場合に顧客に返還すべき額に相当する金銭を管理することを目的として、国内において、信託会社等に信託をしなければならない。 - 日本法令外国語訳データベースシステム - (2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:
２ 次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。 - 日本法令外国語訳データベースシステム - (i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent
一 卸売業 当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム - (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 - (18) For the purpose of applying the provision of Part II, Chapter X, Section 2 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "In the case set forth in paragraph (1), an Insurance Company, etc." and the term "a Foreign Insurance Company, etc.," in Article 250, paragraph (4) of the New Insurance Business Act shall be deemed to be replaced with "In the case of paragraph (1), an Insurance Company, etc. (excluding the Specified Small Amount and Short Term Insurance Provider prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc. (Act No. 38 of 2005).)" and "a Foreign Insurance Company, etc. (including the Specified Small Amount and Short Term Insurance Provider prescribed in Article 15, paragraph (3) of the Supplementary Provisions of that Act.)," respectively; the term "The Insurance Company, etc., set forth in paragraph (1)" and the term "the purpose of the meeting" in Article 254, paragraph (3) of the New Insurance Business Act shall be deemed to be replaced with "In the case of paragraph (1), the Insurance Company, etc. (excluding the Specified Small Amount and Short Term Insurance Provider (referring to the Specified Small Amount and Short Term Insurance Provider prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc.; hereinafter the same shall apply in this paragraph.).)" and "the purpose of the meeting; the Specified Small Amount and Short Term Insurance Provider, etc. shall, on the date of issue of the merger agreements, make public notice to the effect that contracts that contain said Modifications of Contract Conditions have been issued."
１８ 特定少額短期保険業者に対する新保険業法第二編第十章第二節の規定の適用については、新保険業法第二百五十条第四項中「第一項の場合において、保険会社等」とあるのは「第一項の場合において、保険会社等（保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第十五条第三項に規定する特定少額短期保険業者を除く。）」と、「外国保険会社等」とあるのは「外国保険会社等（同法附則第十五条第三項に規定する特定少額短期保険業者を含む。）」と、新保険業法第二百五十四条第三項中「第一項の保険会社等は、」とあるのは「第一項の場合において、保険会社等（特定少額短期保険業者（保険業法等の一部を改正する法律附則第十五条第三項に規定する特定少額短期保険業者をいう。以下この項において同じ。）を除く。）にあっては」と、「目的となっている旨を」とあるのは「目的となっている旨を、特定少額短期保険業者にあっては合併契約書の作成日において、当該契約条件の変更を含む合併契約書が作成された旨を、それぞれ」とする。 - 日本法令外国語訳データベースシステム - (3) The provisions of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) and Article 34-3, paragraph (5) and paragraph (6)) (Professional Investors) and Article 45 (excluding item (iii) and item (iv)) (Miscellaneous Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract (which means a mutual aid contract specified by an ordinance of the competent ministry as one which carries the risk of incurring a loss [which means the risk that the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said mutual aid contract would exceed the total amount of mutual aid money, etc. prescribed in Article 58, paragraph (6) to be acquired by said user as a result of the conclusion of said mutual aid contract] due to fluctuations in the money rate, value of currencies, quotations on the financial instruments market prescribed in Article 2, paragraph (14) of the same Act, and other indicators; hereinafter the same shall apply in the following paragraph) by a cooperative engaged in mutual aid activities; and the provisions of Section 1, Subsection 1 of the same Chapter (excluding Articles 35 to 36-4, Article 37, paragraph (1), item (ii), Article 37-2, Article 37-3, paragraph (1), item (ii) and item (vi) and paragraph (3), Article 37-5, Article 37-6, Article 38, item (i) and item (ii), Article 38-2, the proviso to Article 39, paragraph (3), Article 39, paragraph (5), Article 40-2, and Article 40-3) (General Rules) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract by a cooperative engaged in mutual aid activities or a mutual aid agent or to acting as an agent or intermediary therefor. In this case, the term "contract for a financial instruments transaction" in these provisions shall be deemed to be replaced with "specified mutual aid contract"; the term "financial instruments business" in these provisions shall be deemed to be replaced with "conclusion of a specified mutual aid contract or acting as an agent or intermediary therefor"; the term "Cabinet Office Ordinance" in these provisions (excluding the provisions of the main clause of Article 39, paragraph (3) of the same Act) shall be deemed to be replaced with "ordinance of the competent ministry"; the term "financial instruments business act" in these provisions (excluding the provisions of Article 34 of the same Act) shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "contract to conduct financial instruments business acts (meaning acts listed in each item of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of the same Act shall be deemed to be replaced with "specified mutual aid contract prescribed in Article 9-7-5, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act"; the phrase "intends to conclude a contract for a financial instruments transaction" in Article 37-3, paragraph (1) of the same Act shall be deemed to be replaced with "intends to conclude a contract for a financial instruments transaction, or acts as an agent or intermediary for such conclusion"; the term "the following matters" in the same paragraph shall be deemed to be replaced with "the following matters and other important matters out of the provisions of the mutual aid contract prescribed in Article 300, paragraph (1), item (i) of the Insurance Business Act as applied mutatis mutandis by replacing terms pursuant to Article 9-7-5, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act"; the term "financial instruments business operator, etc." in item (i) of the same paragraph shall be deemed to be replaced with "cooperative engaged in mutual aid activities (which means a cooperative engaged in mutual aid activities prescribed in Article 9-7-5, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply) or the cooperative for which said mutual aid agent (which means a mutual aid agent prescribed in paragraph (2) of the same Article) carries out mutual aid activities under entrustment"; the phrase "sales and purchase or any other transaction of securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or transaction of derivatives (hereinafter referred to as 'sales and purchase or transaction of securities, etc.' in this Article)" in Article 39, paragraph (1), item (i) of the same Act shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "securities or transaction of derivatives (hereinafter referred to as 'securities, etc.' in this Article)" in the same item shall be deemed to be replaced with "specified mutual aid contract"; the phrase "customer (in the case where a trust company, etc. [meaning a trust company or financial institution that has obtained approval under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter] conducts the sales and purchase of securities or transaction of derivatives for the account of the person who sets up a trust under a trust contract, including such person who sets up the trust; hereinafter the same shall apply in this Article)" in the same item shall be deemed to be replaced with "user"; the term "loss" in the same item shall be deemed to be replaced with "loss (which means, in the case where the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said specified mutual aid contract exceeds the total amount of mutual aid money, etc. [which means mutual aid money, etc. prescribed in Article 58, paragraph (6) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply in this item] to be acquired by said user as a result of the conclusion of said specified mutual aid contract, the amount obtained by deducting the total amount of said mutual aid money, etc. from the total amount of said mutual aid premiums; hereinafter the same shall apply in this Article)"; the phrase "property benefit will be provided to the customer or such third party in order for the financial instruments business operator, etc. or the third party to compensate or make up for" in the same item shall be deemed to be replaced with "property benefit will be provided to the customer or such third party, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or the third party to compensate or make up for"; the term "sales and purchase or transaction of securities, etc." in item (ii) and item (iii) of the same paragraph shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the term "securities, etc." in the same provisions shall be deemed to be replaced with "specified mutual aid contract"; the phrase "property benefit will be provided to the customer in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (ii) of the same paragraph shall be deemed to be replaced with "property benefit will be provided to the customer, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the phrase "providing property benefit to a customer or a third party or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to" in item (iii) of the same paragraph shall be deemed to be replaced with "providing property benefit to a customer or a third party, separately from said specified mutual aid contract, or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to"; the term "sales and purchase or transaction of securities, etc." in paragraph (2) of the same Article shall be deemed to be replaced with "conclusion of a specified mutual aid contract"; the phrase "that is designated by a Cabinet Office Ordinance as a potential cause" in paragraph (3) of the same Article shall be deemed to be replaced with "that is a potential cause"; the phrase "Articles 37-2 to 37-6, Article 40-2, paragraph (4), and Article 43-4" in Article 45, item (ii) of the same Act shall be deemed to be replaced with "Article 37-3 (limited to the portions pertaining to the matters listed in the items of paragraph (1), and excluding item (ii) and item (vi) of the same paragraph and paragraph (3)) and Article 37-4"; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
３ 金融商品取引法（昭和二十三年法律第二十五号）第三章第一節第五款（第三十四条の二第六項から第八項まで並びに第三十四条の三第五項及び第六項を除く。）（特定投資家）及び第四十五条（第三号及び第四号を除く。）（雑則）の規定は共済事業を行う協同組合が行う特定共済契約（金利、通貨の価格、同法第二条第十四項に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ（当該共済契約が締結されることにより利用者の支払うこととなる共済掛金の合計額が、当該共済契約が締結されることにより当該利用者の取得することとなる第五十八条第六項に規定する共済金等の合計額を上回ることとなるおそれをいう。）がある共済契約として主務省令で定めるものをいう。以下この項において同じ。）の締結について、同章第二節第一款（第三十五条から第三十六条の四まで、第三十七条第一項第二号、第三十七条の二、第三十七条の三第一項第二号及び第六号並びに第三項、第三十七条の五、第三十七条の六、第三十八条第一号及び第二号、第三十八条の二、第三十九条第三項ただし書及び第五項、第四十条の二並びに第四十条の三を除く。）（通則）の規定は共済事業を行う協同組合又は共済代理店が行う特定共済契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定共済契約」と、「金融商品取引業」とあるのは「特定共済契約の締結又はその代理若しくは媒介の事業」と、これらの規定（同法第三十九条第三項本文の規定を除く。）中「内閣府令」とあるのは「主務省令」と、これらの規定（同法第三十四条の規定を除く。）中「金融商品取引行為」とあるのは「特定共済契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為（第二条第八項各号に掲げる行為をいう。以下同じ。）を行うことを内容とする契約」とあるのは「中小企業等協同組合法第九条の七の五第三項に規定する特定共済契約」と、同法第三十七条の三第一項中「締結しようとするとき」とあるのは「締結しようとするとき、又はその締結の代理若しくは媒介を行うとき」と、「次に掲げる事項」とあるのは「次に掲げる事項その他中小企業等協同組合法第九条の七の五第二項において読み替えて準用する保険業法第三百条第一項第一号に規定する共済契約の契約条項のうち重要な事項」と、同項第一号中「金融商品取引業者等」とあるのは「共済事業を行う協同組合（中小企業等協同組合法第九条の七の五第一項に規定する共済事業を行う協同組合をいう。以下この号において同じ。）又は当該共済代理店（同条第二項に規定する共済代理店をいう。）がその委託を受けた共済事業を行う協同組合」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引（買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。）又はデリバティブ取引（以下この条において「有価証券売買取引等」という。）」とあるのは「特定共済契約の締結」と、「有価証券又はデリバティブ取引（以下この条において「有価証券等」という。）」とあるのは「特定共済契約」と、「顧客（信託会社等（信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関をいう。以下同じ。）が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。）」とあるのは「利用者」と、「損失」とあるのは「損失（当該特定共済契約が締結されることにより利用者の支払う共済掛金の合計額が当該特定共済契約が締結されることにより当該利用者の取得する共済金等（中小企業等協同組合法第五十八条第六項に規定する共済金等をいう。以下この号において同じ。）の合計額を上回る場合における当該共済掛金の合計額から当該共済金等の合計額を控除した金額をいう。以下この条において同じ。）」と、「補足するため」とあるのは「補足するため、当該特定共済契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、「有価証券等」とあるのは「特定共済契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定共済契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定共済契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同法第四十五条第二号中「第三十七条の二から第三十七条の六まで、第四十条の二第四項及び第四十三条の四」とあるのは「第三十七条の三（第一項各号に掲げる事項に係る部分に限り、同項第二号及び第六号並びに第三項を除く。）及び第三十七条の四」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 5 With regard to transactions which have not yet been settled by the Effective Date, when the amount of cash and the value of Securities deposited as Customer Margins pursuant to the provisions of Article 97, paragraph (1) of the Commodity Exchange Act prior to the amendments by the Revised Act exceeds the amount of cash and value of Securities that shall be deposited with an Intermediary (which means an Intermediary prescribed in Article 103, paragraph (1), item (ii), or Article 179, paragraph (1), item (i), (b) of the New Act), a Customer (which means a Customer prescribed in Article 103, paragraph (1), item (ii), or Article 179, paragraph (1), item (i), (b) of the same Act), an Intermediation Customer (which means an Intermediation Customer prescribed in Article 103, paragraph (1), item (iv), or Article 179, paragraph (1), item (i), (d) of the same Act), a Clearing Intermediary (a Clearing Intermediary prescribed in the same paragraph, item (ii), (b)); a Clearing Intermediation Customer (which means a Clearing Intermediation Customer prescribed in the same item, (b)), or a Customer of the Clearing Intermediary (which means a Customer of the Clearing Intermediary prescribed in the same item, (d)) of said transaction, pursuant to the provisions of Article 103, paragraph (1) or Article 179, paragraph (1) of the New Act, cash and Securities specified by an ordinance of the competent ministry set forth in Article 13, paragraph (1) of the Supplementary Provisions of the Revised Act shall be cash and Securities corresponding to such excess portion.
第五条 改正法附則第十三条第一項の主務省令で定めるものは、施行日までにその決済を結了していない取引について、改正法による改正前の商品取引所法第九十七条第一項の規定により委託証拠金として預託を受けている金銭及び有価証券の価額が新法第百三条第一項又は第百七十九条第一項の規定により当該取引の取次者（新法第百三条第一項第二号又は第百七十九条第一項第一号ロに規定する取次者をいう。）、委託者（同法第百三条第一項第二号又は第百七十九条第一項第一号ロに規定する委託者をいう。）、取次委託者（同法第百三条第一項第四号又は第百七十九条第一項第一号ニに規定する取次委託者をいう。）、清算取次者（同項第二号ロに規定する清算取次者をいう。）、清算取次委託者（同号ロに規定する清算取次委託者をいう。）又は清算取次者に対する委託者（同号ニに規定する清算取次者に対する委託者をいう。）が取引証拠金として預託すべき金銭及び有価証券の価額を超える場合にあっては、当該超える部分に相当する金銭及び有価証券とする。 - 日本法令外国語訳データベースシステム - With regard to transactions which have not yet been settled by the Effective Date, when the amount of cash and the value of Securities deposited as Customer Margins pursuant to the provisions of Article 97, paragraph 1 of the Commodity Exchange Act prior to the amendments by the Revised Act exceeds the amount of cash and value of Securities that shall be deposited with an intermediary of said transaction (an intermediary prescribed in Article 103, paragraph 1, item 2, or Article 179, paragraph 1, item 1, (b) of the New Act); customers (customers prescribed in Article 103, paragraph 1, item 2, or Article 179, paragraph 1, item 1, (b) of the same Act); an Intermediation Customer (an intermediation customer prescribed in Article 103, paragraph 1, item 4, or Article 179, paragraph 1, item 1, (d) of the same Act); a Clearing Intermediary (a clearing intermediary prescribed in the same paragraph, item 2, (b)); a Clearing Intermediation Customer (a clearing intermediation customer prescribed in the same item, (b)); or a customer who consigned to a Clearing Intermediary (a customer who consigned to a clearing intermediary prescribed in the same item, (d)), pursuant to the provisions of Article 103, paragraph 1 or Article 179, paragraph 1 of the New Act, cash and Securities specified by an ordinance of the competent ministry set forth in Article 13, paragraph 1 of the Supplementary Provisions of the Revised Act shall be cash and Securities corresponding to such excess portion.
改正法附則第十三条第一項の主務省令で定めるものは、施行日までにその決済を結了し ていない取引について、改正法による改正前の商品取引所法第九十七条第一項の規定によ り委託証拠金として預託を受けている金銭及び有価証券の価額が新法第百三条第一項又は - 262 - 第百七十九条第一項の規定により当該取引の取次者（新法第百三条第一項第二号又は第百 七十九条第一項第一号ロに規定する取次者をいう。）、委託者（同法第百三条第一項第二号 又は第百七十九条第一項第一号ロに規定する委託者をいう。）、取次委託者（同法第百三条 第一項第四号又は第百七十九条第一項第一号ニに規定する取次委託者をいう。）、清算取次 者（同項第二号ロに規定する清算取次者をいう。）、清算取次委託者（同号ロに規定する清 算取次委託者をいう。）又は清算取次者に対する委託者（同号ニに規定する清算取次者に 対する委託者をいう。）が取引証拠金として預託すべき金銭及び有価証券の価額を超える 場合にあっては、当該超える部分に相当する金銭及び有価証券とする。 - 経済産業省 - To provide a banana ripening chamber having a plurality of shutters for shelters capable of simply carrying out operation to introduce bananas into the chamber, facilitating setting even when the amount of bananas is incomplete without the need for arranging pallets in left and right symmetry and in even numbers, processing the bananas containing those with shifted shipping period mixed therein in the same chamber, simplifying devices in the chamber and nearly eliminating maintenance.
本発明はバナナの入室作業が簡単で且つパレットの配置を左右対称で偶数の配置にさせる必要はなく、またバナナの数量が半端な場合でも、セットが容易となり、更に同室内で出荷時期をずらしたものが混在して加工することが可能となり、室内装置の簡素化と共にメンテナンスが殆ど不要に出来るシェルター用シャッターを多数有するバナナ熟成室を提供することを目的とする。 - 特許庁 - Drive gears 32 respectively having about the same eccentricity amount are used and configured so that each clip angle θi thereof is "π-φ±e".
偏心量が互いに略同一の駆動ギヤ３２を用い、各挟み角θｉが「π−φ±ｅ」となるように構成され、第ｎの駆動ギヤの最大偏心地点４の回転位置が、第１の駆動ギヤ３２ｋの最大偏心地点４ｋの回転位置に対し、ｎが奇数である場合は「（ｎ−１）φ」、ｎが偶数の場合は「θｉ＋（ｎ−１）φ」だけ、該第ｎの駆動ギヤの回転方向にずれるように、上記Ｎ個の駆動ギヤが組み付けられている。 - 特許庁 - The lubricant composition contains a phosphorus compound reacted with a first amine, a second phosphorus compound, and a third phosphorus compound reacted with a second amine, wherein the first phosphorus compound is present in an amount to form about 120 to 350 ppm of phosphorus in the lubricant composition, and the first amine may be the same as or different from the second amine.
第１アミンと反応させたリン化合物、第２のリン化合物、及び第２のアミンと反応させた第３のリン化合物を含む潤滑剤組成物において、第１のリン化合物は潤滑剤組成物中に約１２０と３５０ｐｐｍの間のリンを生じる量で存在しており、前記第１及び第２のアミンは同じ又は異なるものであることができることを特徴とする潤滑剤組成物。 - 特許庁 - To provide a dehumidifying/humidifying device capable of obtaining effects of moisturizing and humidification to human bodies and suppressing an indoor virus by cooling high-humidity air generated by a moisture adsorption means and securing dew condensation water regardless of air conditions by making the dew condensation water to a sufficient amount of mist by an atomizing means, and by supplying the humidified air containing the obtained mist indoors, and an air conditioner equipped with the same.
水分吸着手段により生成された高湿空気を冷却して空気条件に依らず結露水を確保し、その結露水を霧化手段により充分な量のミストとし、得られたミストを含む加湿空気を室内に給気することにより、人体への保湿、加湿効果及び室内のウィルス抑制効果を得ることのできる除加湿装置及びそれを備えた空気調和機を提供する。 - 特許庁 - To provide a zeolite membrane composite applicable in the presence of an organic acid in particular that can separate/concentrate a gas or liquid mixture comprising an organic matter, is economical without requiring a high energy cost, has an unrestricted range of application, and can treat a practically sufficient amount of the mixture while maintaining its separation performance; a method of producing the same; and a separation/concentration method employing the membrane composite.
特に有機酸の存在下で適用可能な、有機物を含む気体または液体の混合物の分離・濃縮することができ、また高いエネルギーコストを要することなく経済的で、かつ適用範囲が限定されない、実用上十分な処理量と分離性能を両立するゼオライト膜複合体、その製造方法、およびその膜複合体を用いた分離、濃縮方法を提供することを課題とする。 - 特許庁 - This angular speed sensor includes a cancel signal output circuit 77, which injects a cancel signal having a polarity which is reverse to that of the unwanted signal generated from a first sense electrode 34 and a second sense electrode 35, and having the same amount of electric charge as the unwanted signal, between the first sense electrode 34 and the second sense electrode 35, and a processing circuit 73, when vibration of the vibrator 30 is driven.
本発明の角速度センサは、振動子３０の駆動振動の際に、第１のセンス電極３４および第２のセンス電極３５から発生する不要信号と逆極性でかつ同一電荷量のキャンセル信号を、各々第１のセンス電極３４および第２のセンス電極３５と処理回路７３との間に注入するキャンセル信号出力回路７７を設ける構成としたものである。 - 特許庁 - To provide a negative electrode for use in a lithium secondary battery that prevents a lowering of electrode capacity due to irreversible reaction of a carbon electrode in initial stage of charging and can enhance cycle life by supplying an amount of lithium wasted during charging and discharging, and to provide a producing method of the carbon electrode that simplifies the producing step and can reduce produce cost, and the lithium secondary battery using the same.
充電初期の炭素電極の非可逆的反応による電極容量の低下を防止し、充放電時に消耗されるリチウム量を補い、サイクル寿命を向上させ得るリチウム二次電池用負極を提供すること、及びこのための製造工程を簡略化し、生産コストを節減し得る炭素電極の製造方法、ならびにそれを用いたリチウム二次電池を提供すること。 - 特許庁 - To provide a secondary battery electrode that secure bonding force between a mixture layer and a current collector with a small resin amount and a thick mixture layer thickness without uneven distribution of a binder resin in the mixture layer so as to actualize a battery with larger capacity than before by making the mixture layer thicker without bringing about complexity of manufacturing processes nor a rise in cost, and a method of manufacturing the same.
製造工程の複雑化や材料のコストアップを招くことなく、合材層の厚膜化によって従来よりも高容量の電池を実現するため、合材層中のバインダ樹脂が偏在することなく、少ない樹脂量で、且つ厚い合材層厚であっても、合材層と集電体との結着力を確保することができる二次電池用電極及びその製造方法を提供すること。 - 特許庁 - A compact plus ion/minus ion generator releasing the ionized air of the amount sufficient for sterilization is mounted in the refrigerator, whereby the bacteria suspended in the living space can be sterilized by superior sterilizing function without using an air cleaner having the same function, the intrusion of the suspended bacteria from the outside to the inside of the refrigerator can be excluded, and the sanitary environment can be realized inside of the refrigerator.
殺菌に必要な十分な量のイオン化空気を生活空間に放出する小型のプラスイオン／マイナスイオン発生装置を冷蔵庫に設けることで、同機能を有する空気清浄機を使わずとも、その極めて優れた殺菌作用により生活空間に浮遊する微生物を殺菌し、庫外から庫内への浮遊菌の侵入が排除でき、より衛生的な冷蔵庫の庫内環境が実現できる。 - 特許庁 - (e) a Clearing Intermediary who accepted a deposit of clearing intermediation margins from a Customer of the Clearing Intermediary based on the provisions of Article 179, paragraph (4) of the Act and deposited said customer margins with Members, etc. based on the provisions of paragraph (2) of the same Article: cash and Securities equivalent to said customer margins (limited to within the scope of the amount of said clearing intermediation margins deposited with said Clearing Intermediary);
ホ 法第百七十九条第四項の規定に基づき清算取次者に対する委託者から清算取次証拠金の預託を受け、同条第二項の規定に基づき会員等に委託証拠金を預託した清算取次者 当該委託証拠金（当該清算取次者が預託を受けた当該清算取次証拠金の額の範囲内に限る。）に相当する金銭及び有価証券 - 日本法令外国語訳データベースシステム - (2) In the event that any benefits prescribed in any Cabinet Order shall be paid for the same reason among the benefits pursuant to the Worker's Accident Insurance Act and other laws and regulations to a person entitled to receive the payment of the medical treatment allowance, funeral service fee, special survivor condolence money or relief benefit adjustment money, the latter payment shall not be made to the extent of the value calculated as prescribed in the Cabinet Order as the amount corresponding to the said benefits.
２ 療養手当、葬祭料、特別遺族弔慰金等及び救済給付調整金は、これらの支給を受けることができる者に対し、同一の事由について、労災保険法その他の法令による給付で政令で定めるものが行われるべき場合には、その給付に相当する金額として政令で定めるところにより算定した額の限度において、支給しない。 - 日本法令外国語訳データベースシステム - (5) In the case where medical care benefits prescribed in Article 21-5 are provided, the governor of the prefecture which is required to pay the expenses spent therefor may order the referenced person or his/her supporter under duty to pay the full amount of those expenses or part thereof, in accordance with his/her financial capacity, to the medical institution providing the medical care benefits prescribed in the same Article (referred to as a "Medical Institution" in the following paragraph).
５ 第二十一条の五に規定する医療の給付を行う場合においては、当該措置に要する費用を支弁すべき都道府県の知事は、本人又はその扶養義務者に対して、その負担能力に応じ、その費用の全部又は一部を同条に規定する医療の給付を行う医療機関（次項において「医療機関」という。）に支払うべき旨を命ずることができる。 - 日本法令外国語訳データベースシステム - (ii) to make Sales, etc. of Specified Securities, etc. of the Listed Company, etc. (excluding Specified Transactions), if the volume of the Specified Securities, etc. specified by a Cabinet Office Ordinance as the basis to be used for calculating the amount paid or received in the Sales, etc. exceeds the volume specified by a Cabinet Office Ordinance as the volume for the same kind of Specified Securities as the Specified Securities of the Listed Company, etc. held by the Officer or Major Shareholder.
二 当該上場会社等の特定有価証券等に係る売付け等（特定取引を除く。）であつて、その売付け等において授受される金銭の額を算出する基礎となる特定有価証券の数量として内閣府令で定める数量が、その者が有する当該上場会社等の同種の特定有価証券の数量として内閣府令で定める数量を超えるもの - 日本法令外国語訳データベースシステム - To provide a desulfurization agent molding removing sulfur compound from gaseous hydrocarbon compound, which can control the outflow of a slight amount of sulfur compound for a long time with the same filling mass, its desulfurization method, and a method of effectively producing hydrogen from the gaseous hydrocarbon compound desulfurized by the desulfurization agent molding, and further a fuel cell system using the hydrogen.
同一の充填質量で長時間にわたり微量の硫黄化合物の流出を抑制できる、ガス状炭化水素化合物中の硫黄化合物を除去する脱硫剤成形体及び脱硫方法、並びにその脱硫剤成形体を用いて脱硫処理したガス状炭化水素化合物から、水素を効果的に製造する方法、更にその水素を用いる燃料電池システムを提供する。 - 特許庁 - In the one dimensional multi-stage like this, according to a primary function where the torque is the same, and the number of revolutions and the amount of power generation is Nth stage-times number of stages, and also a generator, whose efficiency is Nth stage-times is provided by an engine similarly following the primary function.
本発明の解決手段は電磁気力である四次元モータを三次元方向多連多段、一次元方向において詳しくは、回転子と出力軸回転子と固定子による三重モータを基礎モータとすることによる一次元方向多段に於いて、トルクは同じで回転数と発電量はＮ段数倍という一次関数に従い、同じく一次関数に従うエンジンにより効率Ｎ段数倍の発電機を具現したのである。 - 特許庁 - (2) The Minister of Land, Infrastructure, Transport and Tourism shall, in carrying out construction or improvement of waterways and basins, protective facilities for harbors or mooring facilities in a Major Port pursuant to the provisions of Article 8 paragraph (4) of the Enterprise Rationalization Promotion Act, consult with the Minister of Economy, Trade and Industry when the amount of the contribution set forth in the same paragraph exceeds one half of the total cost of the said work.
２ 国土交通大臣は、重要港湾において企業合理化促進法第八条第四項の規定により水域施設、外郭施設又は係留施設の建設又は改良の工事を施行しようとする場合において、同項の規定による負担金の額がその工事に要する費用の額の十分の五をこえることとなるときは、経済産業大臣に協議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 - (2) In association with claims of a Member, etc. which were acquired as a result of the default of liabilities arising from Transactions on a Commodity Market, the Member, etc. shall have the right to receive payment with regard to the guarantee funds or clearing margin prescribed in paragraph (1) of the preceding Article pursuant to the provisions of the same paragraph, and if the amount is still insufficient, receive payment in preference over other creditors with regard to the special deposit for default for said Commodity Market deposited by the Member, etc. who is the counterparty of said transactions.
２ 会員等は、商品市場における取引に基づく債務の不履行による債権に関し、前条第一項の規定により同項に規定する信認金及び取引証拠金について弁済を受け、なお不足があるときは、当該取引の相手方たる会員等の当該商品市場についての特別担保金について、他の債権者に先立つて弁済を受ける権利を有する。 - 日本法令外国語訳データベースシステム - c) The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant business year of the said domestic corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where the said domestic corporation receives the application of the provisions of paragraph (3) of the said Article, by the multiple number prescribed in the said paragraph
ハ 当該内国法人の当該事業年度に係る国外支配株主等の資本持分（法第六十六条の五第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。）に、三（当該内国法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。）を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 - (ii) When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of a foreign corporation and any other corporation are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the said other corporation.
二 外国法人と他の法人が同一の者（当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人）によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該他の法人 - 日本法令外国語訳データベースシステム - (ii) When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of two domestic corporations are respectively held directly or indirectly by the same person (where the said person is an individual, the said individual and an individual who has a special relationship prescribed in Article 4(1) of the Order for Enforcement of the Corporation Tax Act with the said individual), the relationship between the said two domestic corporations.
二 二の内国法人が同一の者（当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人）によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該二の内国法人の関係 - 日本法令外国語訳データベースシステム - Article 5 The provision of Article 16 shall apply mutatis mutandis to the payment of the increased amount of the labor insurance premiums accompanying the modification in the case where the business set forth in Article 12, paragraph (1), item (ii) or (iii) comes to fall under the category of the business set forth in item (i) of the same paragraph and thereby the general insurance premium rate pertaining to such business is modified, and the requirements specified by the Ordinance of the Ministry of Health, Labour and Welfare are met.
第五条 第十六条の規定は、第十二条第一項第二号又は第三号の事業が同項第一号の事業に該当するに至つたため当該事業に係る一般保険料率が変更した場合において厚生労働省令で定める要件に該当するときにおける当該変更に伴う労働保険料の増加額の納付について準用する。 - 日本法令外国語訳データベースシステム - (j) when conducting a prepaid transaction pertaining to Specified Continuous Service Offers (a transaction pertaining to Specified Continuous Service Offers where the Service Provider or the seller receives an amount of money exceeding 50,000 yen from the counterparty prior to the Specified Continuous Service Offers; hereinafter the same shall apply), a statement of whether or not a preservative measure is taken for the advance received pertaining to the prepaid transaction, and if a preservative measure is taken, the details of the measure; and
ヌ 特定継続的役務提供に係る前払取引（特定継続的役務提供に先立つてその相手方から五万円を超える金銭を受領する特定継続的役務提供に係る取引をいう。以下同じ。）を行うときは、当該前払取引に係る前受金について保全措置を講じているか否か及び、保全措置を講じている場合には、その内容 - 日本法令外国語訳データベースシステム - (2) Payment, etc. specified by Cabinet Order as prescribed in Article 16-2 of the Act shall be payment, etc. made based on a sales contract (limited to that for which both payment pertaining to the payment, etc. and the receipt thereof are conducted in Japan; hereinafter the same shall apply in this paragraph) or other payment, etc. specified by the Minister of Finance or the Minister of Economy, Trade and Industry, of which the amount is not more than that equivalent to one hundred thousand yen.
２ 法第十六条の二に規定する政令で定める支払等は、売買契約に基づいてされる支払等（当該支払等に係る支払及びその支払の受領のいずれもが本邦においてされるものに限る。以下この項において同じ。）その他財務大臣又は経済産業大臣が定める支払等であつて、その額が十万円に相当する額以下であるものとする。 - 日本法令外国語訳データベースシステム - A memory system 1 which has a plurality of operating modes according to the current consumption and access performance includes a nonvolatile memory 11 which stores a transition log of the operating mode; and a controller 12 which adds the operating mode to the transition log whenever accessing a fixed amount of data between nonvolatile memory 11 in the same operating mode, and determines the present operating mode using the transition log.
消費電流及びアクセス性能に応じた複数の動作モードを有するメモリシステム１であって、動作モードの遷移履歴を格納する不揮発性メモリ１１と、不揮発性メモリ１１との間で、同一動作モードにて一定量のデータをアクセスするごとに前記遷移履歴に当該動作モードを追加し、かつ前記遷移履歴を用いて現在の動作モードを決定するコントローラ１２とを含む。 - 特許庁 - The movement-amount moving spectrum is entirely captured by disposing a collimator device between the inspection region and the detector, which has a plurality of thin plates that are disposed on mutually crossing surfaces at a focus of the radiation source and separate the fan beam into several segments, and by irradiating detecting elements in an array parallel with the rotation shaft with primary radiation from the same segment and the scattered radiation.
運動量移動スペクトルの完全な捕捉は、放射線源の焦点で互いと交差する面におかれファンビームを幾つかのセグメントに細分化する複数の薄板を有するコリメータ装置が検査域と検出装置の間に配置され、回転軸に対して平行な列の検出素子が同じセグメントからの一次放射線又は散乱された放射線によって当てられることで実現される。 - 特許庁 - To provide a solid-state image pickup unit which is provided with a solid-state imaging device for automatically changing a linear conversion and a logarithm converting action in accordance with an incident light amount at each pixel so as to perform outputting and by which a post-stage processing circuit easily processes a signal by converting the whole outputs from the solid- state imaging device into a signal obtained by the same conversion.
本発明は、各画素毎にその入射光量に応じて自動的に線形変換動作及び対数変換動作を切り換えて出力することができる固体撮像素子を有し、この固体撮像素子からの出力を全て同一の変換動作によって得られた信号に変換することで、後段の処理回路が簡単に信号処理を施すことのできる固体撮像装置を提供することを目的とする。 - 特許庁
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- 特許庁
- Copyright © Japan Patent office. All Rights Reserved.
- ※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
