「same amount」を含む例文一覧(3840)

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  • To provide a method for activating NK cells by which the NK cells having non-specific cytotoxic activity to various tumor cells, virus-infected cells and the like, or ADCC activity can be activated to safely and simply proliferate without mixing with K562 or the like; a method for proliferating and producing the NK cells using the same; and monocytes containing a large amount of the NK cells.
    種々の腫瘍細胞、ウイルス感染細胞等に対して非特異的な細胞傷害性活性あるいはＡＤＣＣ活性を有するＮＫ細胞を、Ｋ５６２等と混合させることなく安全に且つ簡単に増殖させるべく活性化させることができるＮＫ細胞活性化方法、これを用いたＮＫ細胞増殖方法及び細胞製造方法並びに大量のＮＫ細胞を含む単核球を提供すること。 - 特許庁
  • To provide a power saving drive device and method for apparatus with the same load pattern, capable of minimizing loss amount in consideration of loss characteristics of all components without acquiring data of the loss characteristics by previously experimenting an output voltage of a DC-DC converter, electrical characteristics of a wiring, presence/absence of electromagnetic noise removal element, and loss characteristics and temperature changes for each motor.
    ＤＣ−ＤＣコンバータの出力電圧、配線の電気的特性、電磁ノイズ除去用素子の有無、モータごとの損失特性及び温度変化、等を予め実験して損失特性のデータを取得することなく、すべての構成要素の損失特性を考慮して損失量を最小化することができる同一負荷パターンを有する装置の省電力駆動装置及び方法を提供する。 - 特許庁
  • Article 96 (1) Subscribers for Shares Issued on Entity Conversion (other than those who deliver properties under Article 92, item (iii) (hereinafter referred to as "Properties Contributed in Kind" in this Subsection)) shall, by the date set forth in item (iv) of the same Article, pay the full amount to be paid in for the Shares Issued on Entity Conversion allocated to each of them at any of the places where such payment is to be handled under Article 93, paragraph (1), item (iii).
    第九十六条　組織変更時発行株式の引受人（第九十二条第三号の財産（以下この款において「現物出資財産」という。）を給付する者を除く。）は、同条第四号の期日に、第九十三条第一項第三号の払込みの取扱いの場所において、それぞれの組織変更時発行株式の払込金額の全額を払い込まなければならない。 - 日本法令外国語訳データベースシステム
  • Article 292 (1) An Insurance Broker who has concluded an Insurance Broker's liability insurance contract pursuant to the provisions of a Cabinet Order may, with the Prime Minister's authorization, withhold in whole or in Part the security deposit to be lodged under paragraph (1) of the preceding Article (including the conclusion of a contract under paragraph (3) of that Article; the same shall apply in the following paragraph) depending on the amount insured by the contract, so long as the contract remains in effect.
    第二百九十二条　保険仲立人は、政令で定めるところにより、保険仲立人賠償責任保険契約を締結し、内閣総理大臣の承認を受けたときは、当該契約の効力の存する間、当該契約の保険金の額に応じて前条第一項の保証金の一部の供託（同条第三項の契約の締結を含む。次項において同じ。）をしないことができる。 - 日本法令外国語訳データベースシステム
  • Article 12 (1) Pursuant to the provision of the ordinance of the competent ministry, specified container manufacturers, etc. shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conform to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified containers manufactured, etc. (excluding specified containers pertaining to recognition set forth in Article 18, paragraph 1 and specified containers exported from Japan; hereinafter the same shall apply in this article) belong.
    第十二条　特定容器製造等事業者は、毎年度、主務省令で定めるところにより、その製造等をする特定容器（第十八条第一項の認定に係る特定容器及び本邦から輸出される特定容器を除く。以下この条において同じ。）が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化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
  • Article 47 In the case of compulsory execution with respect to the right to demand of an injunction by the means provided for in para. (1) of Article 172 of the Civil Execution Act, the executing court shall specifically consider the disadvantages that many unspecified consumers may suffer by failure to perform the obligation, in determining the amount of money that an obligor should pay to an obligee pursuant to para. (1) of Article 172 or para. (2) of the same article.
    第四十七条　差止請求権について民事執行法第百七十二条第一項に規定する方法により強制執行を行う場合において、同項又は同条第二項の規定により債務者が債権者に支払うべき金銭の額を定めるに当たっては、執行裁判所は、債務不履行により不特定かつ多数の消費者が受けるべき不利益を特に考慮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
  • Manen nibuban was issued from May 30, 1860 and the ryome of two coins was more than Manen nibuban that was issued at the same time, however it was nominal money having the least content of gold through the Edo period and the issued amount was much more than Manen koban taking initialtive of gold coin distribution and it was positioned as standard coin in effect in place of koban.
    万延二分判（まんえんにぶばん）は万延元年（1860年）4月10日より発行され、2枚の量目では同時に発行された万延小判を上回るが、含有金量では劣る名目貨幣で一両あたりの含有金量では江戸時代を通じて最低のものであり、発行高は万延小判をはるかに凌ぎ、金貨流通の主導権を握り、小判に代わり事実上の本位貨幣的地位を制した。 - Wikipedia日英京都関連文書対訳コーパス
  • Generally, for many taihan (large scale domain) of tozama (outside feudal lord) that experienced few relocation throughout the Edo period and which shoryo was not distributed, omote-daka was still the same amount as calculated by Taiko kenchi (Hideyoshi Toyotomi's nationwide land survey) or land survey in the early Edo period, despite that large scale of development of new field had been conducted, and as a result, some areas like Ou, where originally was underdeveloped area, there was a big difference between omote-daka and uchi-daka, for example, the Sendai Domain's omote-daka was 620 thousands koku crop yield while its uchi-daka was one million koku.
    一般に、江戸時代を通じて転封が少なく、所領も分散していない外様の大藩は、表高が太閤検地や江戸時代初期の検地で打ち出した表高そのままで大きな新田開発を行っている場合が多く、もともと後進地域だった奥羽などでは仙台藩62万石の内高約100万石のように表高と内高に大きな差がある。 - Wikipedia日英京都関連文書対訳コーパス
  • To provide a wound cover material capable of absorbing a considerable amount of effusion bleeding from the surface of a wound, capable of transferring moisture contained in the effusion to the outer surface of the wound cover material through a wound cover material within a desired speed range to evaporate the same to the outside to extend the effective life of the cover material and having healing acceleration action of a wound surface.
    創傷面から滲み出るかなりの量の滲出液を吸収することができ、且つ滲出液中に含まれる水分を所望な速度内で創傷被覆材を通して被覆材の外部表面に移して、この水分を外部に蒸発させることによって被覆材の有効寿命を延長することが出来ると同時に、創面の治癒促進作用を有する創傷被覆材の提供。 - 特許庁
  • This invention provides the drive method for a solid-state image pickup element that controls a stored charge amount of a photoelectric conversion element by changing its charge storage time, where read timing of the signal charge from the photoelectric conversion element and charge transfer pulse generating timing to transfer the read signal charge control the charge storage time without changing the charge transfer pulse generating timing within one horizontal period at the same time.
    光電変換素子の蓄積電荷量をその電荷蓄積時間を変化させて制御する固体撮像素子の駆動方法であって、光電変換素子からの信号電荷の読み出しタイミング及び読み出した信号電荷を転送するための電荷転送パルス発生タイミングを、同時に１水平期間内で該電荷転送パルス発生タイミングを崩さずに変化させて電荷蓄積時間を制御する。 - 特許庁
  • (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。 - 経済産業省
  • (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article);
    ロ吸収合併対価時価（吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。）の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 - 経済産業省
  • (e) a Clearing Intermediary who accepted a deposit of clearing intermediation margins from a customer who consigned 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 - 経済産業省
  • Article 100-4 The matters specified by an ordinance of the competent ministry as prescribed in Article 10-2, item (i) of the Order shall be the amounts or the upper limits of the considerations to be paid by a customer with regard to a Brokerage Contract, whether they are known as fees, remunerations, expenses or by any other name (excluding values pertaining to receipt or delivery, the amount of the consideration for the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, and the amount of Clearing Margin, etc. [which means the Clearing Margin, etc. prescribed in Article 217, paragraph (1), item (i) of the Act; the same shall apply hereinafter]; referred to as "Fees, etc." in this Article and Article 100-6), by type of consideration, or the outline of their calculation method (including the percentage to the Amount of Transactions [which means the Amount of Transactions prescribed in Article 10-2, item (iii) of the Order] based on said Brokerage Contract), and the sum of such amounts, or the upper limit thereof or the outline of their calculation method; provided, however, that, in cases where it is not possible to indicate these, said matters shall be a statement to that effect and the reason therefor.
    第百条の四　令第十条の二第一号に規定する主務省令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価（受渡しに係る価額、法第二条第八項第四号に規定する取引の対価の額及び取引証拠金等（法第二百十七条第一項第一号に規定する取引証拠金等をいう。以下同じ。）の額を除く。この条及び第百条の六において「手数料等」という。）の種類ごとの金額若しくはその上限額又はこれらの計算方法（当該受託契約に基づく取引の額（令第十条の二第三号に規定する取引の額をいう。）に対する割合を含む。）の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあっては、その旨及びその理由とする。 - 日本法令外国語訳データベースシステム
  • Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount.
    第百七十一条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム
  • (3) In a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article (except for a case when a portion of an insurance premium of said fiscal year which is imposed upon a Primary Insured Person pertaining to said notification is collected by the method of special collection pursuant to the provisions of the preceding paragraph) or when a notification is issued pursuant to the provisions of paragraph (4) to paragraph (6) of the same Article, a Municipality, when an Old Age, etc., Pension Benefit pertaining to said notification is paid to the Primary Insured Person pertaining to said notification during the period from the first day until September 30 of the following fiscal year, shall collect the prospective amount of an insurance premium that is divided by the number of payments (in a case when there are special reasons to determine said amount is inappropriate, it shall be the amount specified by a Municipality by taking into consideration the status of income and other circumstances) for the amount of said insurance premium pertaining to said payments by the method of special collection, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare.
    ３　市町村は、前条第二項若しくは第三項の規定による通知が行われた場合（前項の規定により当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を特別徴収の方法によって徴収する場合を除く。）又は同条第四項から第六項までの規定による通知が行われた場合において、当該通知に係る第一号被保険者について、翌年度の初日から九月三十日までの間において当該通知に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、支払回数割保険料額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム
  • Article 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."
    第六十六条の七　前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
  • Article 66-9-7 (1) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."
    第六十六条の九の七　特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
  • Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."
    第六十八条の九十一　前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
  • Article 68-93-7 (1) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-93-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-9-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."
    第六十八条の九十三の七　特殊関係株主等である連結法人が前条第一項の規定の適用を受ける場合には、当該連結法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム
  • a) Where a resident holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them
    イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が居住者により所有されている場合　当該居住者の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム
  • a) Where a domestic corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation has issued the shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them
    イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が内国法人により所有されている場合　当該内国法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム
  • a) Where a consolidated corporation holds the whole or a part of the issued shares, etc. of other foreign corporations which are shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of the said foreign corporation (hereinafter such other foreign corporations shall be simply referred to as "other foreign corporations" in (a)): The ratio obtained by multiplying the said consolidated corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation issuing the said shares, etc. (where the said issuing corporation holds the issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that the said shareholder, etc. can receive based on the said claims out of the total amount); hereinafter the same shall apply in this item) pertaining to the said other foreign corporations by the said other foreign corporations' ratio of shareholding pertaining to the said foreign corporation (where there are two or more other foreign corporations, the sum of the ratios calculated for each of them
    イ　当該外国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。）である他の外国法人（イにおいて「他の外国法人」という。）の発行済株式等の全部又は一部が連結法人により所有されている場合　当該連結法人の当該他の外国法人に係る持株割合（その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合（当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合）をいう。以下この号において同じ。）に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合（当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム
  • Article 2 (1) A Bank, etc. (meaning a Bank, etc. as defined by Article 4(5) of the Banking Act after the revision by Article 1 (hereinafter referred to as the "New Banking Act"); hereinafter the same shall apply in this Article) which, at the time when this Act comes into effect, holds shares (limited to voting shares) or equity (hereinafter shares or equity are collectively referred to as "Shares, etc.") of which the number or amount exceeds fifty hundredths of the total number of the issued shares (limited to voting shares) or the total amount of contribution (hereinafter the total number of issued shares and the total amount of contribution are collectively referred to as "Issued Shares, etc.") of a company falling under any of the categories listed in Article 16-4(1)(ii) of the New Banking Act (including the cases where it is applied mutatis mutandis pursuant to Article 17 of the Long-Term Credit Bank Act after the revision by Article 2 (hereinafter referred to as the "New Long-Term Credit Bank Act") or Article 11 of the Foreign Exchange Bank Act after the revision by Article 3 (hereinafter referred to as the "New Foreign Exchange Bank Act"); the same shall apply in the following paragraph) shall notify to that effect to the Minister of Finance within three months from the day when the Act comes into effect (hereinafter referred to as the "Effective Date").
    第二条　この法律の施行の際現に一の銀行等（第一条の規定による改正後の銀行法（以下「新銀行法」という。）第四条第五項に規定する銀行等をいう。以下この条において同じ。）が新銀行法第十六条の四第一項第二号（第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第十七条又は第三条の規定による改正後の外国為替銀行法（以下「新外国為替銀行法」という。）第十一条において準用する場合を含む。次項において同じ。）に掲げる会社の発行済株式（議決権のあるものに限る。）の総数又は出資の総額（以下「発行済株式等」という。）の百分の五十を超える数又は額の株式（議決権のあるものに限る。）又は持分（以下「株式等」という。）を所有しているものは、当該銀行等は、この法律の施行の日（以下「施行日」という。）から起算して三月以内にその旨を大蔵大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム
  • Article 1 This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph (2) of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph (3) of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph (5) of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph (2), the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph (3) (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)"), the provisions revising Article 161, item (i), the provisions revising Article 164 (limited to the part which adds one item after item (ii) of the same Article), and the provisions revising Article 166, item (i) and item (ii) (limited to the part which adds "Article 54-2, paragraph (2)" under "Article 52, paragraph (3)") shall come into force as from April 1, 1991.
    第一条　この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定（同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。）、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定（「弁済契約において定める額」を「契約弁済額」に改める部分に限る。）、第百四十六条の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）、第百六十一条第一号の改正規定、第百六十四条の改正規定（同条第二号の次に一号を加える部分に限る。）及び第百六十六条第一号及び第二号の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）は、平成三年四月一日から施行する。 - 日本法令外国語訳データベースシステム
  • This Act shall come into force as from the date specified by a Cabinet Order within a period not exceeding three months from October 1, 1990; provided, however, that the provisions revising Article 54-2, the provisions which add one Article after Article 92, the provisions revising Article 97-2 (excluding the provisions revising paragraph 2 of the same Article, the part which revises "buying and selling transactions" in the provisions revising paragraph 3 of the same Article to "transactions" and the part which revises "by a Cabinet Order" in the provisions revising paragraph 5 of the same Article to "by an ordinance of the competent ministry"), the provisions revising Article 97-3, paragraph 2, the provisions revising Article 97-4, the provisions revising Article 97-11, paragraph 3 (limited to the part which revises "the amount as specified in the payment contract" to "the contracted payment amount"), the provisions revising Article 146 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3"), the provisions revising Article 161, item 1, the provisions revising Article 164 (limited to the part which adds one item after item 2 of the same Article), and the provisions revising Article 166, item 1 and item 2 (limited to the part which adds "Article 54-2, paragraph 2" under "Article 52, paragraph 3") shall come into force as from April 1, 1991.
    この法律は、平成二年十月一日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、第五十四条の二の改正規定、第九十二条の次に一条を加える改正規定、第九十七条の二の改正規定（同条第二項の改正規定、同条第三項の改正規定中「売買取引」を「取引」に改める部分及び同条第五項の改正規定中「政令で」を「主務省令で」に改める部分を除く。）、第九十七条の三第二項の改正規定、第九十七条の四の改正規定、第九十七条の十一第三項の改正規定（「弁済契約において定める額」を「契約弁済額」に改める部分に限る。）、第百四十六条の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）、第百六十一条第一号の改正規定、第百六十四条の改正規定（同条第二号の次に一号を加える部分に限る。）及び第百六十六条第一号及び第二号の改正規定（「第五十二条第三項」の下に「、第五十四条の二第二項」を加える部分に限る。）は、平成三年四月一日から施行する。 - 経済産業省
  • Article 40-10 (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 accounts 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 (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) 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 resident who 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 referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
    第四十条の十　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（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）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居住者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（次条において「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居住者の雑所得に係る収入金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の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム
  • (iv) That part of the amount of the costs meeting the requirements for expected costs of the transfer, etc. of insurance contracts (referring to the Transfer, etc., of Insurance Contracts set forth in Article 260, paragraph (1); hereinafter the same shall apply in this item) or succession of insurance contracts (referring to the succession of insurance contracts set forth in Article 260, paragraph (7); hereinafter the same shall apply in this item) pertaining to the Bankrupt Insurance Company to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance which the Corporation finds necessary for the smooth implementation of the Transfer, etc., of Insurance Contracts or succession of insurance contracts pertaining to the Financial Assistance in the Special Provision Period.
    四　当該破綻保険会社に係る保険契約の移転等（第二百六十条第一項に規定する保険契約の移転等をいう。以下この号において同じ。）又は保険契約の承継（同条第七項に規定する保険契約の承継をいう。以下この号において同じ。）に要すると見込まれる費用として内閣府令・財務省令で定めるものに該当する費用の額のうち、当該特例期間資金援助に係る保険契約の移転等又は保険契約の承継の円滑な実施のために必要であると機構が認めた額 - 日本法令外国語訳データベースシステム
  • (2) A person who intends to obtain the registration as a professional engineer pursuant to the provision of Article 32 (1), a person who intends to obtain the registration as an associate professional engineer pursuant to the provision of the same Article (2), or a person who intends to make his/her certificate of registration, or a person who intends to obtain the reissue of his/her certificate of registration pursuant to the provision of Article 35 (2) shall, as provided by Cabinet Order, pay the registration fee, in the amount specified by Cabinet Order in consideration of the actual cost to the State (or to the designated registration agency, in the case where the designated registration agency prescribed in the next Article (1) conducts the registration works prescribed in the same paragraph).
    ２　第三十二条第一項の規定により技術士の登録を受けようとする者、同条第二項の規定により技術士補の登録を受けようとする者、第三十五条第二項の規定により登録証の訂正を受けようとする者及び登録証の再交付を受けようとする者は、政令で定めるところにより、実費を勘案して政令で定める額の登録手数料を国（次条第一項に規定する指定登録機関が同項に規定する登録事務を行う場合にあつては、指定登録機関）に、それぞれ納付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) The amount of damages to be paid under the preceding paragraph shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. referred to in the preceding paragraph and the Tender Offer Price (meaning the price for Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification, or, if the price for Purchase, etc. is changed by public notice or public announcement under Article 27-6(2) or (3), the price after the change; hereinafter the same shall apply in this Section), by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the preceding paragraph (excluding those which the person cannot make Sales, etc. of as a result of the Method of Proportional Distribution; the same shall apply in paragraph (2) of the following Article and Article 27-20(2)).
    ２　前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格（これに相当する利益の供与を含み、当該価格が均一でないときは、その最も有利な価格とする。）から公開買付価格（公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。）を控除した金額に前項の規定による請求権者の応募株券等（あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。）の数を乗じた額とする。 - 日本法令外国語訳データベースシステム
  • (5) For the purpose of applying the provisions of Article 272-11, paragraph (2) and Article 272-26 of the New Insurance Business Act to the Specified Small Amount and Short Term Insurance Provider, the term "to be specified by a Cabinet Office Ordinance as related to the Small Amount and Short Term Insurance Business" in the same paragraph shall be deemed to be deleted, the term "Article 272-4, paragraph (1), items (i) to (iv) inclusive" in Article 272-26, paragraph (1), item (i) of the New Insurance Business Act shall be deemed to be replaced with "Article 272-4, paragraph (1), items (ii) to (iv) inclusive as applied with relevant changes in interpretation pursuant to the provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act on Partial Revision of the Insurance Business Act, etc. (Act No. 38 of 2005)" and the term "director, executive officer, accounting advisor or company auditor" in paragraph (2) of the same Article shall be deemed to be replaced with "officer."
    ５　特定少額短期保険業者に対する新保険業法第二百七十二条の十一第二項及び第二百七十二条の二十六の規定の適用については、同項中「少額短期保険業に関連する業務として内閣府令で定める業務で、当該少額短期保険業者が」とあるのは「当該少額短期保険業者が」と、新保険業法第二百七十二条の二十六第一項第一号中「第二百七十二条の四第一項第一号から第四号まで」とあるのは「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）附則第十五条第二項の規定により読み替えて適用する第二百七十二条の四第一項第二号から第四号まで」と、同条第二項中「取締役、執行役、会計参与又は監査役」とあるのは「役員」とする。 - 日本法令外国語訳データベースシステム
  • Article 172-2 (1) When an Issuer has submitted an Annual Securities Reports, etc. containing a misstatement on important matters (which means the Annual Securities Report and documents attached thereto prescribed in Article 24(1) or (3) (including the cases where they are applied mutatis mutandis pursuant to Article 24(5) (including the cases where it is applied mutatis mutandis pursuant to Article 27) and pursuant to Article 27) and Article 24(6) (including the cases where it is applied mutatis mutandis pursuant to Article 27), or Amendments prescribed in Article 7, Article 9(1) or Article 10(1) as applied mutatis mutandis pursuant to Article 24-2(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27); hereinafter the same shall apply in Article 178(5) and Article 185-7(2) and (3)), the Prime Minister shall, in accordance with the procedures prescribed in the following Section, order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount listed in item (i) (when the amount listed in item (ii) exceeds the amount listed in item (i), the amount listed in item (ii)); provided, however, that in cases where the period of a business year of an Issuer (if said Issuer is an Issuer of the Regulated Securities prescribed in Article 24(1) (including the cases where it is applied mutatis mutandis pursuant to Article 27), the Specified Period pertaining to the Regulated Securities set forth in Article 24(1) as applied mutatis mutandis pursuant to Article 24(5); hereinafter the same shall apply in this paragraph and Article 185-7(19)) is not one year, the Prime Minister shall order said Issuer to pay to the national treasury an administrative monetary penalty equivalent to the amount obtained by the following: dividing the number of months of said business year by 12, and then multiplying such number by the above amount:
    第百七十二条の二　発行者が、重要な事項につき虚偽の記載がある有価証券報告書等（第二十四条第一項若しくは第三項（これらの規定を同条第五項（第二十七条において準用する場合を含む。）及び第二十七条において準用する場合を含む。）及び第二十四条第六項（第二十七条において準用する場合を含む。）の規定による有価証券報告書及びその添付書類又は第二十四条の二第一項（第二十七条において準用する場合を含む。）において準用する第七条、第九条第一項若しくは第十条第一項の規定による訂正報告書をいう。第百七十八条第五項並びに第百八十五条の七第二項及び第三項において同じ。）を提出したときは、内閣総理大臣は、次節に定める手続に従い、当該発行者に対し、第一号に掲げる額（第二号に掲げる額が第一号に掲げる額を超えるときは、第二号に掲げる額）に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、発行者の事業年度（当該発行者が第二十四条第一項（第二十七条において準用する場合を含む。）に規定する特定有価証券の発行者である場合には、当該特定有価証券に係る第二十四条第五項において準用する同条第一項に規定する特定期間。以下この項及び第百八十五条の七第十九項において同じ。）が一年である場合以外の場合においては、当該額に当該事業年度の月数を十二で除して得た数を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。 - 日本法令外国語訳データベースシステム
  • (10) The percentage specified by a Cabinet Order prescribed in Article 66-5(3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.
    １０　法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム
  • (10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.
    １０　法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。 - 日本法令外国語訳データベースシステム
  • Article 14-2 (1) The amount of the Class III special enrollment insurance premiums shall be the amount obtained by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the basic daily benefit amount set forth in Article 34, paragraph (1), item (iii), which applies mutatis mutandis to the insured person of Class III special enrollment pursuant to Article 36, paragraph (1), item (ii) of the Industrial Accident Insurance Act and other circumstances, by the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to employment injury and commuting injury for the businesses of the same type as or similar type to those in which the persons listed in Article 33, item (vi) or (vii) of the Industrial Accident Insurance Act are engaged and which are operated within the jurisdiction where this Act is effective, the type and content of the services implemented as the services for social rehabilitation promotion, etc. and other circumstances (hereinafter referred to as the "Class III special enrollment insurance premium rate").
    第十四条の二　第三種特別加入保険料の額は、第三種特別加入者について労災保険法第三十六条第一項第二号において準用する労災保険法第三十四条第一項第三号の給付基礎日額その他の事情を考慮して厚生労働省令で定める額の総額に労災保険法第三十三条第六号又は第七号に掲げる者が従事している事業と同種又は類似のこの法律の施行地内で行われている事業についての業務災害及び通勤災害に係る災害率、社会復帰促進等事業として行う事業の種類及び内容その他の事情を考慮して厚生労働大臣の定める率（以下「第三種特別加入保険料率」という。）を乗じて得た額とする。 - 日本法令外国語訳データベースシステム
  • (2) An "Excessive Loan Contract for an Individual Customer" as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as "Home Loan Contracts, etc.") and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests).
    ２　前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約（住宅資金貸付契約その他の内閣府令で定める契約（以下「住宅資金貸付契約等」という。）及び極度方式貸付けに係る契約を除く。）で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額（住宅資金貸付契約等に係る貸付けの残高を除く。）が当該個人顧客に係る基準額（その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。）を超えることとなるもの（当該個人顧客の利益の保護に支障を生ずることがない契約として内閣府令で定めるものを除く。）をいう。 - 日本法令外国語訳データベースシステム
  • This method for increasing the efficiency of gene transfer into target cells with a retrovirus is characterized by infecting the target cells with the retrovirus in the presence of an effective amount of a functional material having a target cell-binding domain and a retrovirus-binding domain originated from a fibroblast-proliferating factor, collagen or polylysine or its functional equivalent on the same molecule.
    レトロウイルスによる標的細胞への遺伝子導入効率を向上させる方法において、標的細胞結合部位と線維芽細胞増殖因子、コラーゲンまたはポリリジン由来のレトロウイルス結合部位またはそれらと機能的な同等物とを同一分子上に有する有効量の機能性物質の存在下で、標的細胞をレトロウイルスで感染させることを特徴とするレトロウイルスによる標的細胞への遺伝子導入を向上させる方法。 - 特許庁
  • The method performs a trajectory estimation and a matching operation only with respect to a feature region pixel of a previous frame of the low definition video, without performing the same with respect to all pixels of the previous frame, thereby reducing an amount of computation to improve efficiency of using a memory, producing the high definition video in real time, and producing a more precise high definition video with respect to the feature region.
    本発明の実施形態によれば、低解像度ビデオの前フレームのすべての画素に対して画素追跡および整合を実行せずに、前フレームの特徴領域画素に対してのみ画素追跡および整合を実行することにより、計算量を減らすことができてメモリ使用の効率を向上させることができ、高解像度ビデオのリアルタイム生成が可能であり、また、特徴領域に対してはより精密な高解像度映像を生成することができる。 - 特許庁
  • The electrodeposition apparatus which electrodeposits the oxide on the conductive substrate 100 is provided with at least ≥1 counter electrodes 109 and at least ≥1 rear surface electrodes 110 on the side opposite to the counter electrodes 109 across the conductive substrate 100 in electrodeposition baths 111 and has a means for detecting the amount of the oxide sticking to the surface of the rear surface electrodes 110 and/or means for observing the same.
    導電性基板１００上に酸化物を電析する電析装置において、電析浴１１１中に少なくとも１つ以上の対向電極１０９と、導電性基板１００を挟んで対向電極１０９と反対側に少なくとも１つ以上の裏面電極１１０とが設けられ、裏面電極１１０の表面に付着する酸化物の量を検知する手段および／または観察するための手段を有する。 - 特許庁
  • In the method of improving gene transfer to a target cell with a retrovirus, the method of improving the gene transfer to the target cell with the retrovirus comprises infecting the target cell with the retrovirus in the presence of a target cell binding site, a fibroblast growth factor and an effective amount of a functional substance having a collagen-or polylysine-derived retrovirus binding site or a functional equivalent thereof on the same molecule.
    レトロウイルスによる標的細胞への遺伝子導入効率を向上させる方法において、標的細胞結合部位と線維芽細胞増殖因子、コラーゲンまたはポリリジン由来のレトロウイルス結合部位またはそれらと機能的な同等物とを同一分子上に有する有効量の機能性物質の存在下で、標的細胞をレトロウイルスで感染させることを特徴とするレトロウイルスによる標的細胞への遺伝子導入を向上させる方法。 - 特許庁
  • Where observations have been filed within the period provided for in Article 53, the competent office shall serve notice on the applicant to present his arguments if he sees fit, submit documents or rewrite the claims or the description of the invention within 30 working days following the notification which period may be renewed once for the same amount of time. To that end the provisions of Articles 44, 45, 46 or 47, as appropriate, of this Law shall be applicable.
    第53条に規定する期間内に異議が申し立てられた場合は，所轄当局は出願人に対して通知を発し，通知日から30就業日以内に答弁書若しくは関係書類の提出を行い，又はクレーム若しくは明細書の修正を行うよう求めるものとする。この行為期間は，同一の長さで1回限り延長することができる。本条に関して，第44条，第45条，第46条及び第47条の規定が準用される。 - 特許庁
  • Article 34-60 (1) When a person who has received a demand pursuant to the provisions of paragraph (1) of the preceding Article fails to pay the amount to be paid by the designated due date, the decision set forth in Article 34-53(1) to (5) inclusive (hereinafter referred to as the "order for payment of a surcharge" in this Article and the following Article) shall be executed by an order of the Prime Minister. This order has the same effect as an executable title of obligation.
    第三十四条の六十　前条第一項の規定により督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、内閣総理大臣の命令で、第三十四条の五十三第一項から第五項までの決定（以下この条及び次条において「課徴金納付命令」という。）を執行する。この命令は、執行力のある債務名義と同一の効力を有する。 - 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 80 percent or more of the total number or total amount of the issued shares, etc. of a foreign corporation and a domestic 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 relationship between the said foreign corporation and domestic corporation.
    二　外国法人と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八十以上の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外国法人と内国法人の関係 - 日本法令外国語訳データベースシステム
  • c) The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant consolidated business year of the said consolidated corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where the said consolidated corporation receives the application of the provisions of paragraph (3) of the said Article, by the multiple number prescribed in the said paragraph
    ハ　当該連結法人の当該連結事業年度に係る国外支配株主等の資本持分（法第六十八条の八十九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（当該連結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
  • (i) The part of the amount equivalent to the interest to be received with regard to the general foreign private bonds (meaning the general foreign private bonds as prescribed in Article 6, paragraph (1) of the Act; hereinafter the same shall apply in this Article) issued by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act, which is attributed to business conducted by said foreign corporation in Japan through a fixed place of business as prescribed in said item
    一　法人税法第百四十一条第一号に掲げる外国法人により発行された一般民間国外債（法第六条第一項に規定する一般民間国外債をいう。以下この条において同じ。）につき支払を受けるべき利子の金額のうち当該外国法人の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられる部分に相当する金額 - 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 that issues foreign private bonds and a second corporation are respectively held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship as prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to said individual), said second corporation.
    二　国外債発行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等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
  • (iii) when indicating the amount of money that can be received or any other indicator of the Business Opportunity Profit, grounds or explanations that enable accurate understanding of the potential Business Opportunity Profit shall be indicated, such as indicating numerical data showing that people who actually receive the same level of Business Opportunity Profit as such indicator constitute a large proportion of persons engaged in Business Opportunity Related Sales Transactions pertaining to said Business Opportunity Related Sales.
    三　収受し得る金額その他の業務提供利益の指標を表示するときは、その指標と同等の水準の業務提供利益を実際に収受している者が当該業務提供誘引販売業に関して業務提供誘引販売取引を行つた者の多数を占めることを示す数値を表示するなど、業務提供利益の見込みについて正確に理解できるように、根拠又は説明を表示すること。 - 日本法令外国語訳データベースシステム
  • This uninterruptible power supply unit detects a consumption current from a storage battery, such as an inverter, which are operating at floating charge, by an ECU (control unit) and a consumption current detector, and controls the amount of charge and discharge to a storage battery at zero by charging it with the same current as the detected values, thereby significantly extending the life of a battery.
    上記課題を解決するために、本発明の無停電電源装置はＥＣＵ（制御ユニット）と消費電流検出手段により浮動充電時に動作しているインバ−タ等の蓄電池からの消費電流を検出し、これらの値と同じ電流を充電することにより蓄電池に対する充放電量をゼロとなるような充電制御を行うことを特徴とするものであり、これにより電池寿命を飛躍的に向上させることができる。 - 特許庁
  • To provide a fuel activator which, when mixed into fuel, stably improves the output of an internal combustion engine, a burner, etc., improving fuel consumption and highly saving energy, can decrease environmental pollutants contained in an exhaust gas, and decreases the amount of carbon deposited or generated on a burner, etc., thus keeping the inside of a burner, etc., clean; and a fuel activation method using the same.
    本発明は、燃料に混合することで安定して内燃機関や燃焼器等の出力を向上させるとともに燃費を向上させ省エネルギー性に優れ、また排気ガス中の環境汚染物質を削減することができ、さらに燃焼器等に付着したり生成するカーボン量を減少させて燃焼器等の内部を清浄にすることができる燃料活性剤及びそれを用いた燃料活性方法を提供することを目的とする。 - 特許庁
  • Article 30-8 (1) When all payments of contribution for the total amount of funds have been completed and the number of persons who submitted to the incorporators the document set forth in paragraph (2) of the preceding Article has reached the number set forth in paragraph (1), item (iv) of the same Article (referred to as "The Completion of Payments, etc." in the following paragraph), the incorporators shall, without delay, convene a meeting of prospective members of the Mutual Company (hereinafter referred to as "Organizational Meeting" in this Section).
    第三十条の八　発起人は、基金の総額についてその拠出に係る払込みが終了し、かつ、前条第二項の書面を発起人に交付した者の数が同条第一項第四号に掲げる数に達したとき（次項において「払込等完了時」という。）は、遅滞なく、相互会社の社員になろうとする者の総会（以下この節において「創立総会」という。）を招集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
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