(iv) Acquisition at any time within two years after the establishment of the Mutual Company (limited to the cases where it was incorporated pursuant to the provisions of Subsection 2; hereinafter the same shall apply in this item) of any asset that has existed since before its establishment and is to be used constantly for carrying on its business; provided, however, that this shall not apply to the cases where the ratio of the amount listed in (a) to that listed in (b) does not exceed one fifth (or any smaller proportion prescribed by the articles of incorporation):
四 当該相互会社(第二款の規定により設立したものに限る。以下この号において同じ。)の成立後二年以内におけるその成立前から存在する財産であってその事業のために継続して使用するものの取得。ただし、イに掲げる額のロ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当該相互会社の定款で定めた場合にあっては、その割合)を超えない場合を除く。 - 日本法令外国語訳データベースシステム
Article 13 (1) Pursuant to the provision of the ordinance of the competent ministry, specified packaging users shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conforms to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified packaging used in the business (excluding specified packaging pertaining to recognition set forth in Article 18, paragraph and specified packaging pertaining to goods exported from Japan; hereinafter the same shall apply in this article) belong.
第十三条 特定包装利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定包装(第十八条第一項の認定に係る特定包装及び本邦から輸出される商品に係る特定包装を除く。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
Our policy for this year is to maintain insurance premiums at the same level. I have stated, especially to representatives of small- and medium-sized financial institutions, that if there are any shortcomings such as raising concerns about these institutions' creditworthiness among depositors, we may, for example, consider changing (raising) the "pay-off" ceiling amount at 10 million yen, in the sense that it would enhance their creditworthiness relative to megabanks and Japan Post.
今年は、とりあえず同じあれ(水準)でやる方針ですが、私が、特に中小の金融機関の代表者の方に申し上げているのは、「もし、預金者の立場から信用力の面で不安を持たれるというデメリットとかがあるのであれば、メガバンクに対抗する信用力、また郵政に対する信用力を強めるという意味で、例えば、1,000万円の(ペイオフ)限度額を変更することも検討して良いですよ」と申し上げたのですね。 - 金融庁
The composition for treating cancer patients needing treatments in vivo comprises (i) a therapeutically effective amount of an expression vector containing a gene encoding p21 and (ii) a pharmaceutical carrier, the expression vector further containing the second gene encoding immunotherapeutic agent, a gene therapeutic agent, cytokine or a pro-drug converting enzyme; the second gene having the same reading frame as that of the gene encoding the p21. 治療が必要な癌患者をインビボで処置するための組成物であって、(i)治療に有効な量の、p21をコードする遺伝子を含有する発現ベクター;および(ii)医薬担体を含有し、該発現ベクターが、免疫療法剤、遺伝子治療剤、サイトカインまたはプロドラッグ変換酵素をコードする第二遺伝子をさらに含み;該第二遺伝子が、該p21をコードする遺伝子と同じ読み枠にある組成物を提供することによって上記課題が解決された。 - 特許庁
(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act.
2 法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税(本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税(これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。)及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税(利子税を除く。)に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。)に関する法令(当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額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
(4) Section 69(3) and (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 or the Registrar shall consider whether or not it would have been reasonable to expect, from a consideration of the application as published under section 27, 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 or the Registrar finds that it would not have been reasonable, it or he shall reduce the damages to such an amount as it or he thinks just. (4) 第69条(3)及び(4)は,本条により付与される権利の侵害には適用されないが,裁判所又は登録官は,その侵害について損害賠償の額を考慮する際には,第27条に基づいて公開された状態の当該出願を考慮して,これらの権利を侵害すると認められる行為と同じ種類の行為からの保護を与えている特許が当該特許の所有者に付与されると考えて適切であったか否かを考慮しなければならず,かつ,裁判所又は登録官は,それが適切でなかったと認定する場合は,損害賠償の額を裁判所又は登録官が公正と考える額に減額する。 - 特許庁
(i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver [which means a Member Commodity Exchange Dissolved in a Consolidation-Type Merger where there is no consideration of the Consolidation-Type Merger to be delivered to Members of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger; hereinafter the same shall apply in this Article], the amount shall be the sum total of the amounts of the contributions of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger [excluding any Dissolving Member Commodity Exchange with no consideration to deliver] immediately prior to the Consolidation-Type Merger);
一 設立時出資金額 新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所(新設合併消滅会員商品取引所の会員に交付する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所をいう。以下この条において同じ。)がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所(非対価交付消滅会員商品取引所を除く。)の出資金の額の合計額) - 日本法令外国語訳データベースシステム
(ii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a corporation that intends to have the corporation incorporated through such joint incorporation-type demerger acquire a substantial part of its business (hereinafter in this paragraph "substantial part succession corporation")), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen;
二 当該共同新設分割をしようとする会社のうち、いずれか一の会社(全部承継会社に限る。)に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社(当該共同新設分割で設立する会社にその営業の重要部分を承継させようとするもの(以下この項において「重要部分承継会社」という。)に限る。)の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム
(iv) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen.
四 当該共同新設分割をしようとする会社のうち、いずれか一の会社(重要部分承継会社に限る。)の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社(重要部分承継会社に限る。)の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム
(2) In the case referred to in the main clause of the preceding paragraph, when Public Announcement of the Fake Statement, etc. is made, with regard to a person who acquired the Securities within one year prior to the day when the Fake Statement, etc. is announced (hereinafter referred to as the "Day of Announcement" in this paragraph) and continues to hold the Securities at the Day of Announcement, the amount calculated by deducting the average market value (or, where no market value exists, their estimated disposal value; hereinafter the same shall apply in this paragraph) during one month after the Day of Announcement from the average market value during one month prior to the Day of Announcement may be presumed as the amount of damage.
2 前項本文の場合において、当該書類の虚偽記載等の事実の公表がされたときは、当該虚偽記載等の事実の公表がされた日(以下この項において「公表日」という。)前一年以内に当該有価証券を取得し、当該公表日において引き続き当該有価証券を所有する者は、当該公表日前一月間の当該有価証券の市場価額(市場価額がないときは、処分推定価額。以下この項において同じ。)の平均額から当該公表日後一月間の当該有価証券の市場価額の平均額を控除した額を、当該書類の虚偽記載等により生じた損害の額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 55-8 (1) When a Designated Port Management Body extends an interest-free loan to an Authorized Operator for the construction or improvement of cargo handling facilities and other Port Facilities specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism which form a Designated International Container Wharf and the conditions of the said loan are in conformity with the provisions of the preceding Article paragraph (3) as applied mutatis mutandis to the next paragraph and the requirements specified by a Cabinet Order set forth in the same Article paragraph (5) as applied mutatis mutandis to the next paragraph, the National Government may extend, to cover the said loan, an interest-free loan of the amount specified by a Cabinet Order to the said Designated Port Management Body up to the amount of the said loan.
第五十五条の八 国は、特定港湾管理者が認定運営者に対し、特定国際コンテナ埠頭を構成する荷さばき施設その他の国土交通省令で定める港湾施設の建設又は改良に要する費用に充てる資金を無利子で貸し付ける場合において、その貸付けの条件が次項において準用する前条第三項の規定によるほか次項において準用する同条第五項の政令で定める基準に適合しているときは、その貸付金に充てるため、その貸付金額の範囲内で政令で定める金額を無利子で当該特定港湾管理者に貸し付けることができる。 - 日本法令外国語訳データベースシステム
(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, domestic corporations and specially-related nonresidents (meaning nonresidents 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
ii) The amount of corporate income tax payable in the relevant business year (meaning taxes to be imposed based on the amount of the corporation's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities in such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section
二 当該各事業年度において納付する法人所得税(本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税(これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。)及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税(利子税を除く。)に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。)の額 - 日本法令外国語訳データベースシステム
i) Where 50 percent or more of the number or the amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Act; the same shall apply in the next item) of the other corporation set forth in the preceding paragraph are held by the said one of the two corporations set forth in the preceding paragraph: The ratio of the number or the amount of shares or capital contributions of the said other corporation held by the said corporation which is a shareholder, etc. out of the total issued shares, etc. of the said other corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them
一 前項の他方の法人の株主等(法人税法第二条第十四号に規定する株主等をいう。次号において同じ。)である法人の発行済株式等の百分の五十以上の数又は金額の株式又は出資が同項の一方の法人により所有されている場合 当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合(当該株主等である法人が二以上ある場合には、当該二以上の株主等である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
i) Where over 50 percent of the total number or the total amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (viii)-2 of the Income Tax Act; the same shall apply in the following item) of the second corporation set forth in the preceding paragraph are held by the first corporation set forth in the preceding paragraph: The ratio of the number or the amount of shares, etc. in the second corporation that are held by the corporation which is its shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them
一 前項の他方の法人の株主等(所得税法第二条第八号の二に規定する株主等をいう。次号において同じ。)である法人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が同項の一方の法人により所有されている場合 当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合(当該株主等である法人が二以上ある場合には、当該二以上の株主等である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 65 (1) After the laying open of a patent application, where the applicant for the patent has given warning with documents stating the contents of the invention claimed in the patent application, the applicant may claim compensation against a person who has worked the invention as a business after the warning and prior to the registration establishing a patent right, and the amount of compensation shall be equivalent to the amount the applicant would be entitled to receive for the working of the invention if the invention were patented. Even where the said warning has not been given, the same shall apply to a person who knowingly commercially worked an invention claimed in a laid open patent application, prior to the registration establishing a patent right.
第六十五条 特許出願人は、出願公開があつた後に特許出願に係る発明の内容を記載した書面を提示して警告をしたときは、その警告後特許権の設定の登録前に業としてその発明を実施した者に対し、その発明が特許発明である場合にその実施に対し受けるべき金銭の額に相当する額の補償金の支払を請求することができる。当該警告をしない場合においても、出願公開がされた特許出願に係る発明であることを知つて特許権の設定の登録前に業としてその発明を実施した者に対しては、同様とする。 - 日本法令外国語訳データベースシステム
Article 28 (1) As for the Crude Oil or Fuel Oil specified by a cabinet order that are discharged in Japan (hereinafter in this Section referred to as "Specified Oil"), if the amount of Specified Oil received by a person (excluding the person who received Specified Oil from tankers on behalf of another person, but including the person who let another person to receive. Hereinafter referred to as "Oil Receiver") from tankers during the previous year (including the Specified Oil which Oil Receiver let another person receive on his/her behalf. The same shall apply hereinafter.) exceeds 150,000 tons, the said Oil Receiver shall report the amount of receipt to the Minister of Land, Infrastructure, Transport and Tourism each year as prescribed by an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.
第二十八条 政令で定める原油及び重油であつて本邦内において荷揚げされるもの(以下この節において「特定油」という。)を前年中にタンカーから受け取つた者(他人のために特定油をタンカーから受け取つた者を除くものとし、その者に受け取らせた者を含む。以下「油受取人」という。)の前年中にタンカーから受け取つた特定油(自己のためにタンカーから受け取らせた特定油を含む。以下同じ。)の合計量が十五万トンを超えるときは、当該油受取人は、毎年、国土交通省令で定めるところにより、その受取量を国土交通大臣に報告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
(6) Any resolution approving the merger under shall be null and void if the number of the Policyholders who have stated their objections within the period set forth in paragraph (2), item (iv) (excluding the holders of policies under which Insurance Claims, etc. had arisen by the time of public notice under paragraph (2) (but limited to those policies that would be terminated with the payment of the Insurance Claims, etc.); hereinafter the same shall apply in this paragraph and the following paragraph) exceeds one fifth of the total number of Policyholders, and the amount specified by a Cabinet Office Ordinance as the credits (other than Insurance Claims, etc.) belonging to the insurance contracts of the Policyholders who have stated such objections exceeds one fifth of the total amount of credits belonging to the Policyholders.
6 第二項第四号の期間内に異議を述べた保険契約者(同項の規定による公告の時において既に保険金請求権等が生じている保険契約(当該保険金請求権等に係る支払により消滅することとなるものに限る。)に係る保険契約者を除く。以下この項及び次項において同じ。)の数が保険契約者の総数の五分の一を超え、かつ、当該異議を述べた保険契約者の保険契約に係る債権(保険金請求権等を除く。)の額に相当する金額として内閣府令で定める金額が保険契約者の当該金額の総額の五分の一を超えるときは、合併の承認の決議は、効力を有しない。 - 日本法令外国語訳データベースシステム
(2) The provision of Article 97-2, paragraph (3) of the Current Insurance Business Act shall not apply, for a period of one year counting from the Effective Date, to an Insurance Company and the Subsidiary Companies, etc. (referring to Subsidiary Companies, etc. as defined in that paragraph; hereinafter the same shall apply in this paragraph) of the Insurance Company that invest, at the time when this Act enters into force, the assets prescribed in that paragraph on behalf of one single person in a total amount that exceeds the amount calculated pursuant to the provision of that paragraph, or to the investment of such assets by the Subsidiary Companies, etc. of the Insurance Company on behalf of that one single person, provided that the Insurance Company notify thereof to the Financial Reconstruction Commission within three months from the Effective Date.
2 新保険業法第九十七条の二第三項の規定は、この法律の施行の際現に同一人に対する同項に規定する資産の運用の額が合算して同項の規定により計算した額を超えている保険会社及び当該保険会社の子会社等(同項に規定する子会社等をいう。以下この項において同じ。)又は当該保険会社の子会社等の当該同一人に対する当該資産の運用については、当該保険会社が施行日から起算して三月を経過する日までにその旨を金融再生委員会に届け出たときは、施行日から起算して一年を経過する日までの間は、適用しない。 - 日本法令外国語訳データベースシステム
(2) The base amount of maximum benefit for the payment categories of Allowance for Preventive Long-Term Care Service, etc., as set forth in the preceding paragraph shall be the amount determined by the Minister of Health, Labour, and Welfare by category of Preventive Service of Long-Term Care, etc., after considering the types of standard use that are according to the categories of Needed Support Condition, of Preventive Service of Long-Term Care, and of Community-Based Preventive Service of Long-Term Care pertaining to the categories of said Preventive Service of Long-Term Care, etc., during the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as prescribed in the same paragraph, standards provided by the Minister of Health, Labour, and Welfare as set forth in each item of Article 53, paragraph (2) and each item of Article 54-2, paragraph (2) pertaining to said Preventive Service of Long-Term Care and Community-Based Preventive Service of Long-Term Care.
2 前項の介護予防サービス費等区分支給限度基準額は、介護予防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介護予防サービス等区分に係る介護予防サービス及び地域密着型介護予防サービスの要支援状態区分に応じた標準的な利用の態様、当該介護予防サービス及び地域密着型介護予防サービスに係る第五十三条第二項各号及び第五十四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
(i) With respect to the business under item (ii) of paragraph (1) of Article 30 and business incidental to it (hereinafter collectively referred to as "civil legal aid business"), matters pertaining to offers for civil legal aid and methods for judgment thereof, matters pertaining to the criteria for the remuneration and other actual costs for the lending provided by (a) and (c) of the said item and their reimbursement, and matters pertaining to the payment of an amount equivalent to the remuneration and other actual costs provided by (b) and (d) of the said item. In this case, the amount of the remuneration shall be a reasonable one that takes into account the purpose of the civil legal aid business, which is to provide broad support to citizens, etc. as provided by the same items.
一 第三十条第一項第二号の業務及びこれに附帯する業務(以下「民事法律扶助事業」という。)に関し、民事法律扶助事業の実施に係る援助の申込み及びその審査の方法に関する事項、同号イ及びハに規定する立替えに係る報酬及び実費の基準並びにそれらの償還に関する事項並びに同号ロ及びニに規定する報酬及び実費に相当する額の支払に関する事項。この場合において、当該報酬は、民事法律扶助事業が同号に規定する国民等を広く援助するものであることを考慮した相当な額でなければならない。 - 日本法令外国語訳データベースシステム
(iv) For a Merging Company under the Companies Act, a document certifying that the number of the Policyholders who raised their objections within the period set forth in Article 165-24, paragraph (2), item (iv) has not exceeded one fifth of the total number of Policyholders set forth in paragraph (6) of the same Article (including the cases where it is applied with relevant changes in interpretation pursuant to the provision of Article 255, paragraph (2) (hereinafter referred to as "The Cases of Application with Relevant Changes in Interpretation Pursuant to the Provision of Article 255, paragraph (2)"in this item); hereinafter the same shall apply in this item) (or, in The Cases of Application with Relevant Changes in Interpretation Pursuant to the Provision of Article 255, paragraph (2), one tenth of such total number), or a document certifying that the amount of credits specified by a Cabinet Office Ordinance set forth in Article 165-24, paragraph (6) as belonging to such Policyholders has not exceeded one fifth (or, in The Cases of Application with Relevant Changes in Interpretation Pursuant to the Provision of Article 255, paragraph (2), one tenth) of the total amount set forth in that paragraph; and
四 会社法合併会社にあっては、第百六十五条の二十四第二項第四号の期間内に異議を述べた保険契約者の数が同条第六項(第二百五十五条第二項の規定により読み替えて適用する場合(以下この号において単に「第二百五十五条第二項の規定により読み替えて適用する場合」という。)を含む。以下この号において同じ。)の保険契約者の総数の五分の一(第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面又はその者の第百六十五条の二十四第六項の内閣府令で定める金額が同項の金額の総額の五分の一(第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面 - 日本法令外国語訳データベースシステム
(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue).
4 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等(当該居住者が当該特定外国子会社等に係る間接保有の株式等(同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る外国法人の株式等(当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。)を含む。以下この項において同じ。)を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額(当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額)とする。 - 日本法令外国語訳データベースシステム
(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special purpose trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special purpose trust listed in Article 2(xxix)-2(e) (Definitions) that is subject to the provision of Article 68-3-2(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) (such trust corporation referred to in paragraph (8) as a "trust corporation for a special purpose trust"): the amount of income calculated without applying the provision of Article 68-3-2(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special purpose trust; hereinafter the same shall apply in this paragraph and paragraph (11))".
3 特定目的信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額(租税特別措置法第六十八条の三の二第一項(特定目的信託に係る受託法人の課税の特例)の規定の適用を受ける第二条第二十九号の二ホ(定義)に掲げる特定目的信託に係る第四条の七(受託法人等に関するこの法律の適用)に規定する受託法人(第八項において「特定目的信託に係る受託法人」という。)にあつては、同法第六十八条の三の二第一項の規定を適用しないで計算した所得の金額)」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人(特定目的信託に係る受託法人を除く。以下この項及び第十一項において同じ。)が外国子会社」とする。 - 日本法令外国語訳データベースシステム
(3) With regard to the application of the provision of Article 69 of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "amount of income" in paragraph (1) of the said Article shall be deemed to be replaced with "amount of [the trust corporation's] income (in the case of a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) that is subject to the provision of Article 68-3-3(1) of the said Act (such trust corporation referred to in paragraph (8) as a "trust corporation for a special investment trust"): the amount of income calculated without applying the provision of Article 68-3-3(1) of the said Act)", and the phrase "Where a domestic corporation" in paragraph (8) of the said Article shall be deemed to be replaced with "Where a domestic corporation (excluding a trust corporation for a special investment trust; hereinafter the same shall apply in this paragraph and paragraph (11))".
3 特定投資信託に係る受託法人に対する法人税法第六十九条の規定の適用については、同条第一項中「所得の金額」とあるのは「所得の金額(租税特別措置法第六十八条の三の三第一項(特定投資信託に係る受託法人の課税の特例)の規定の適用を受ける同項に規定する特定投資信託に係る第四条の七(受託法人等に関するこの法律の適用)に規定する受託法人(第八項において「特定投資信託に係る受託法人」という。)にあつては、同法第六十八条の三の三第一項の規定を適用しないで計算した所得の金額)」と、同条第八項中「内国法人が外国子会社」とあるのは「内国法人(特定投資信託に係る受託法人を除く。以下この項及び第十一項において同じ。)が外国子会社」とする。 - 日本法令外国語訳データベースシステム
For example, in cases where a claimed invention includes the gene actually obtained and many of genes whose identity is extremely low to the said gene obtained and is specified by their function and that as a result, many of genes which do not have the same function as the said gene obtained are included in the genes whose identity is extremely low, a large amount of trials and errors or complicated experimentation are generally needed to select the genes with the same function as the said gene obtained among the genes whose identity is extremely low beyond the reasonable extent that can be expected from a person skilled in the art, and therefore, the detailed description of the invention is not described in such a manner that enables a person skilled in the art to make the product.
例えば、実際に取得された遺伝子、及び、これに対し著しく相同性が低い遺伝子を含み、かつ機能により特定されている請求項において、著しく相同性が低い遺伝子の中に、実際に取得された遺伝子と同一の機能を有しない遺伝子が多数含まれることになる場合には、それらの遺伝子の中から、取得された遺伝子と同一の機能を有するものを選択するためには、通常、当業者に期待しうる程度を超える試行錯誤や複雑高度な実験等を行う必要があるので、当業者がその物を作ることができるように発明の詳細な説明が記載されていないことになる。 - 特許庁
Article 68-93-6 (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 special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions 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 as "issued shares, etc."), 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 a 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, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (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 consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
第六十八条の九十三の六 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特定関係(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又は出資を間接に保有する関係として政令で定める関係をいう。)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剰余金の配当等(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をいう。)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連結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又は出資の第六十六条の九の六第一項に規定する請求権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「個別課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である連結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連結法人の各連結事業年度の連結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
To provide a communication equipment capable of securing the service quality of packets different in attributes coexisting on data links and shortening the transmission waiting delay time of a preferential transmission packet while guaranteeing the transmission data amount of each of plural statistically multiplexed logic data links without impairing the flexible routing function of a packet repeater in the communication equipment using the plural data links of different characters to be connected to the equipment of the same party. 同一相手装置に接続する性質の異なった複数のデータリンクを使用する通信装置において、パケット中継装置の柔軟なルーティング機能を損なうことなく、データリンク上に混在する属性の異なるパケットのサービス品質を確保することが可能な、また統計多重化された複数の論理データリンクにおいて、各データリンクの送信データ量を保証しつつ、優先送信パケットの送信待ち遅延時間を短縮することが可能な通信装置を提供すること。 - 特許庁
Article 38-4 If there exists no worker whose job and working conditions are the same as those of a worker who has been injured or gotten ill on the job in a workplace which usually employs 100 workers or more, the amount of the compensation for absence from work paid to the worker shall be adjusted when the quarterly average of the ordinary wages paid to all the workers in a workplace for the prescribed working hours is increased or decreased.
第三十八条の四 常時百人以上の労働者を使用する事業場において業務上負傷し、又は疾病にかかつた労働者と同一職種の同一条件の労働者がいない場合における当該労働者の休業補償の額の改訂は、当該事業場の全労働者に対して所定労働時間労働した場合に支払われる通常の賃金の四半期ごとの平均給与額が上昇し又は低下した場合に行うものとする。 - 日本法令外国語訳データベースシステム
ii) Product samples or advertising materials provided without charge, the total value of which is not more than two million yen (in the case of goods listed in the middle column of appended table 2 as specified by the Minister of Economy, Trade and Industry in public notice, which are exported to the regions listed in the lower [right] column of the same table as specified by the Minister of Economy, Trade and Industry in public notice, limited to those the total value of which is not more than the amount designated by the Minister of Economy, Trade and Industry in public notice, not exceeding two million yen
二 総価額二〇〇万円以下の無償の商品見本又は宣伝用物品(別表第二中欄に掲げる貨物のうち経済産業大臣が告示で定めるものに該当するものであつて、同表下欄に掲げる地域のうち経済産業大臣が告示で定める地域を仕向地とするものについては、総価額が二〇〇万円未満の範囲で経済産業大臣が告示で定める金額以下の場合に限る。) - 日本法令外国語訳データベースシステム
Each cache server computer 11 autonomously exchanges information with other nearby cache server computers to predetermine a cache hold amount that the computer itself should hold and distributes new data or updated data to all cache server computers 11 at the same time by a multicast transmitting computer 12 at a request from a client computer 12, and thus each cache server computer 11 interchanges the information to make one nearby cache server computer 11 hold its data. 各キャッシュサーバ計算機11が近傍内で自律的に情報を他のキャッシュサーバ計算機と取り交わすことで、自計算機が保持すべきキャッシュ保持量を事前に決定し、クライアント計算機2からの要求に対して、新規データもしくは更新されたデータであれば、マルチキャスト送信計算機12より全てのキャッシュサーバ計算機11に同時に配送させ、各キャッシュサーバ計算機11が情報を取り交わすことで、該データを近傍内の一のキャッシュサーバ計算機11に保持させる。 - 特許庁
(v) With regard to each of the various types of income categorized as a non-permanent resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provision of the preceding items, the amount of the non-permanent resident's gross income, retirement income and timber income shall be calculated, respectively, by combining the said type of income with income categorized as foreign source income that is paid in Japan and income categorized as domestic source income, both of which are of the same type as the former.
五 非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び国内源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。 - 日本法令外国語訳データベースシステム
Article 11 (1) Pursuant to the provision of the ordinance of the competent ministry, specified container users shall recycle, every fiscal year, 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 specified containers (excluding specified containers pertaining to recognition set forth in Article 18, paragraph 1 and specified containers pertaining to goods exported from Japan; hereinafter the same shall apply in this article, excluding (b) of item 2 of the following paragraph) used in their business belong.
第十一条 特定容器利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定容器(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商品に係る特定容器を除く。次項第二号ロを除き、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
(2) In the case set forth in item (ii) of the preceding paragraph, when the order of permission set forth in said paragraph has become final and binding, it shall be deemed that a bankruptcy trustee and the applicant for purchase specified in said item (hereinafter referred to as the "purchaser" in this Section) who pertains to said permission has concluded a sales contract with the same contents as those stated in the document set forth in Article 186(4) (excluding the counter party to the sale). In this case, the offered purchase price shall be deemed to be the amount of proceeds under the sales contract.
2 前項第二号に掲げる場合において、同項の許可の決定が確定したときは、破産管財人と当該許可に係る同号に定める買受希望者(以下この節において「買受人」という。)との間で、第百八十六条第四項の書面に記載された内容と同一の内容(売却の相手方を除く。)の売買契約が締結されたものとみなす。この場合においては、買受けの申出の額を売買契約の売得金の額とみなす。 - 日本法令外国語訳データベースシステム
This requires the use of a smaller number of washers for generating the same deflection amount, and the stress generated in the inside surface lower part owing to a thermal expansion is lessened, and it is possible to suppress the drop in the mounting thrust force likely to be caused by a thermal expansion or contraction. ボルト或いはナットのうちの少なくともどちらか一方の座面側に配置する皿ばね座金として、皿ばね座金が圧縮される際に当該皿ばね座金の内径下部に発生する応力と当該皿ばね座金の板厚との関係において、前記内径下部に発生する応力が許容応力以下であり、かつ、当該皿ばね座金の撓み量と当該皿ばね座金の板厚との関係において、必要な撓み量が得られる厚さの厚肉のものを1〜5枚使用する。 - 特許庁
Under the Premiums and Representations Act, the maximum value of a premium provided by means of a prize offer shall not exceed twenty times the price of the transaction involving the prize offer (however, when the applicable amount exceeds \\100,000 yen, the limit shall be \\100,000 yen). In addition, the total value of premiums provided by means of prize offers shall not exceed two percent (2%) of the planned total value of the transactions involving such prize offers (Restrictions Concerning the Provision of Premiums by Means of Prize Offers; same notice as above).
景品表示法上、懸賞により提供する景品類の最高額は、懸賞に係る取引の価額の20倍の金額(当該金額が10万円を超える場合にあっては、10万円)を超えてはならず、かつ、懸賞により提供する景品類の総額は、当該懸賞に係る取引の予定総額の100分の2を超えてはならないこととされている(「懸賞による景品類の提供に関する事項の制限」(前同告示))。 - 経済産業省
By the end of last year, the growth of fixed asset investment and bank loans was temporarily blunted or leveled off through these measures to control excess investment. However, they again accelerated entering 2004. The investment curtailing effects did not permeate sufficiently, as fixed asset investment in urban areas in January-February posted a year-on-year increase of 53 percent to record the greatest growth since 1994, and the amount of yuan loaned at the end of February also increased by 20.7 percent over that of the same period a year earlier, sustaining a high level of growth. これらの過剰投資引締め措置によって、昨年末には固定資産投資及び銀行貸出しの伸びが一時鈍化もしくは頭打ちとなったが、2004年に入ると再び加速し、都市部の1~2月の固定資産投資は前年比53%の増加と1994年以降で最高の伸びを記録し、また、2月末の人民元貸出残高も前年同期末比20.7%の増加と高水準を維持する等投資抑制効果が十分に浸透していないことが露呈した。 - 経済産業省
(10) The provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall apply mutatis mutandis to interest on liabilities, etc. paid by a foreign corporation that conducts a business in Japan (such interest on liabilities, etc. shall be limited to that pertaining to the business conducted in Japan). In this case: in paragraph (1), the phrase "the said domestic corporation" shall be deemed to be replaced with "the said foreign corporation," the term "interest on liabilities, etc." shall be deemed to be replaced with "interest on liabilities, etc. (limited to that pertaining to the business conducted by the said foreign corporation in Japan (hereinafter referred to in this paragraph and paragraph (3) as "business in Japan"; hereinafter the same shall apply in this paragraph and the next paragraph)", the term "liabilities" shall be deemed to be replaced with "liabilities (limited to those arising from the business in Japan; the same shall apply in the next paragraph)", the term "equity interest" shall be deemed to be replaced with "equity interest (limited to that pertaining to the business in Japan; the same shall apply in the next paragraph and paragraph (3)", the phrase "limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)" shall be deemed to be replaced with "limited to those which can be the cause of payment of interest on liabilities, etc. and pertain to the business in Japan; hereinafter the same shall apply in the next paragraph", and the term "amount of equity capital" shall be deemed to be replaced with "amount of equity capital (limited to that pertaining to the business in Japan; hereinafter the same shall apply in the next paragraph and paragraph (3)"; in paragraph (2), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (3), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation", the phrase "related to the said domestic corporation" shall be deemed to be replaced with "related to the said foreign corporation", the phrase "of the said domestic corporation" shall be deemed to be replaced with "of the said foreign corporation", the phrase "as the said domestic corporation's business" shall be deemed to be replaced with "as the said foreign corporation's business in Japan", the term "total liabilities" shall be deemed to be replaced with "total liabilities (limited to those which can be the cause of payment of interest on liabilities, etc."; in paragraph (4)(i), the term "foreign corporation" shall be deemed to be replaced with "another foreign corporation", the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (4)(ii) and (vi), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation".
10 第一項から第四項まで及び第六項から前項までの規定は、国内において事業を行う外国法人が支払う負債の利子等(国内において行う事業に係るものに限る。)について準用する。この場合において、第一項中「当該内国法人」とあるのは「当該外国法人」と、「利子等を」とあるのは「利子等(当該外国法人が国内において行う事業(以下この項及び第三項において「国内事業」という。)に係るものに限る。以下この項及び次項において同じ。)を」と、「負債に」とあるのは「負債(国内事業に係るものに限る。次項において同じ。)に」と、「資本持分」とあるのは「資本持分(国内事業に係るものに限る。次項及び第三項において同じ。)」と、「基因となるものに限る。次項及び第三項」とあるのは「基因となるもので、かつ、国内事業に係るものに限る。次項」と、「自己資本の額」とあるのは「自己資本の額(国内事業に係るものに限る。次項及び第三項において同じ。)」と、第二項中「内国法人」とあるのは「外国法人」と、第三項中「内国法人は」とあるのは「外国法人は」と、「内国法人に」とあるのは「外国法人に」と、「内国法人の」とあるのは「外国法人の」と、「内国法人と」とあるのは「外国法人の国内事業と」と、「総負債」とあるのは「総負債(負債の利子等の支払の基因となるものに限る。)」と、第四項第一号中「外国法人」とあるのは「他の外国法人」と、「内国法人」とあるのは「外国法人」と、同項第二号及び第六号中「内国法人」とあるのは「外国法人」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
Article 215 (1) If, after a notice of the amount of distribution under the provision of Article 201(7) is given (in the case of a simplified distribution, after the period prescribed in Article 200(1) as applied mutatis mutandis pursuant to Article 205 expires, and in the case of a consensual distribution, after permission under the provision of Article 208(1) is granted), a considerable amount of property available for a liquidating distribution is newly identified, a bankruptcy trustee, with permission of the court, shall make a liquidating distribution under the provision of this Article (hereinafter referred to as a "subsequent distribution" in this Article) to holders of filed bankruptcy claims, in addition to a final distribution, simplified distribution or consensual distribution. The same shall apply after an order of termination of bankruptcy proceedings is made.
第二百十五条 第二百一条第七項の規定による配当額の通知を発した後(簡易配当にあっては第二百五条において準用する第二百条第一項に規定する期間を経過した後、同意配当にあっては第二百八条第一項の規定による許可があった後)、新たに配当に充てることができる相当の財産があることが確認されたときは、破産管財人は、裁判所の許可を得て、最後配当、簡易配当又は同意配当とは別に、届出をした破産債権者に対し、この条の規定による配当(以下この条において「追加配当」という。)をしなければならない。破産手続終結の決定があった後であっても、同様とする。 - 日本法令外国語訳データベースシステム
Article 172 (1) When an Issuer who has submitted any Offering Disclosure Document containing a fake statement on important matters had Securities acquired or sold Securities through Public Offering or Secondary Distribution (meaning the Secondary Distribution of Securities under Article 4(3); hereinafter the same shall apply in this Chapter) (limited to Secondary Distribution of Securities owned by said Issuer) based on such Offering Disclosure Documents, 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 as prescribed in the following items in accordance with the categories of the cases listed in such items (in cases where the Issuer falls under both of the following items, the total of the amount specified in each of the items):
第百七十二条 重要な事項につき虚偽の記載がある発行開示書類を提出した発行者が、当該発行開示書類に基づく募集又は売出し(第四条第三項に規定する有価証券の売出しをいう。以下この章において同じ。)(当該発行者が所有する有価証券の売出しに限る。)により有価証券を取得させ、又は売り付けたときは、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、次の各号に掲げる場合の区分に応じ、当該各号に定める額(次の各号のいずれにも該当する場合は、当該各号に定める額の合計額)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
i) Where an individual or domestic corporation holds the whole or a part of the claims vested in the shares, etc. of other foreign corporations which are shareholders, etc. of the said foreign corporation (hereinafter referred to as "other foreign corporations" in this item): The ratio obtained by multiplying the ratio of claims (meaning the ratio of the amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. held by the shareholders, etc. out of the total amount; hereinafter the same shall apply in this paragraph) of the said individual or domestic corporation pertaining to the said other foreign corporations by the said other foreign corporations' ratio of claims 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
一 当該外国法人の株主等である他の外国法人(以下この号において「他の外国法人」という。)の株式等の請求権の全部又は一部が個人又は内国法人により所有されている場合 当該個人又は内国法人の当該他の外国法人に係る請求権割合(その株主等の有する株式等の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。以下この項において同じ。)に当該他の外国法人の当該外国法人に係る請求権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 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article).
第七十二条 国税の徴収を目的とする国の権利(以下この節において「国税の徴収権」という。)は、その国税の法定納期限(前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。)から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム
(3) If the business operator has, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, installed a stamp insurance premiums payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that should produce an imprint in the form specified by the Ordinance of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp" ; the same shall apply hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, such business operator may pay the stamp insurance premiums by way of imprinting the payment stamp, with clear indication of the amount equal to the amount of the stamp insurance premiums payable, on the insurance book for daily work insured person held by the daily work insured person by using such stamp insurance premiums payment register.
3 事業主は、厚生労働省令で定めるところにより、印紙保険料納付計器(印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印(以下「納付印」という。)を付したものをいう。以下同じ。)を、厚生労働大臣の承認を受けて設置した場合には、前項の規定にかかわらず、当該印紙保険料納付計器により、日雇労働被保険者が所持する日雇労働被保険者手帳に納付すべき印紙保険料の額に相当する金額を表示して納付印を押すことによつて印紙保険料を納付することができる。 - 日本法令外国語訳データベースシステム
(v) the acts which are listed in Article 2, paragraph (8), item (vi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person engaged in a Type II Financial Instruments Services and whose amount of stated capital or total amount of contribution is 50 million yen or more; hereinafter the same shall apply in this item) conducts the acts listed in item (i), paragraph (6) of that Article at the time of the public offering or private placement of the rights listed in item (v), paragraph (2) of that Article (limited to the rights under a Silent Partnership Contract (limited to those of which the proprietor is a stock company all of whose issued shares are held by said Financial Instruments Specialist), for which the Business Subject to Investment pertaining to said rights is a business to make goods or articles such as machines available for use);
五 法第二条第八項第六号に掲げる行為のうち、金融商品取引業者(第二種金融商品取引業を行う法人であって、資本金の額又は出資の総額が五千万円以上であるものに限る。以下この号において同じ。)が、同条第二項第五号に掲げる権利(匿名組合契約(当該匿名組合契約の営業者が当該金融商品取引業者によりその発行済株式の全部を所有されている株式会社であるものに限る。)に基づく権利のうち、当該権利に係る出資対象事業が機械類その他の物品又は物件を使用させる業務であるものに限る。)の募集又は私募に際し、同条第六項第一号に掲げるものを行う行為 - 日本法令外国語訳データベースシステム
(6) Any resolution of authorization under Article 69, paragraph (1) shall be null and void if the number of the Policyholders who have stated their objections within the period set forth in paragraph (2), item (iv) (excluding the holders of policies under which Insurance Claims, etc. had already arisen at the time of public notice under the paragraph (2) (but limited to those policies that would be terminated with the payment of the Insurance Claims, etc.); hereinafter the same shall apply in this paragraph and the following paragraph) exceeds one fifth of the total number of Policyholders, and the amount specified by a Cabinet Office Ordinance as the credits (other than Insurance Claims, etc.) belonging to the insurance contracts of the Policyholders who have stated such objections exceeds one fifth of the total amount of credits belonging to the Policyholders.
6 第二項第四号の期間内に異議を述べた保険契約者(同項の規定による公告の時において既に保険金請求権等が生じている保険契約(当該保険金請求権等に係る支払により消滅することとなるものに限る。)に係る保険契約者を除く。以下この項及び次項において同じ。)の数が保険契約者の総数の五分の一を超え、かつ、当該異議を述べた保険契約者の保険契約に係る債権(保険金請求権等を除く。)の額に相当する金額として内閣府令で定める金額が保険契約者の当該金額の総額の五分の一を超えるときは、第六十九条第一項の承認の決議は、その効力を有しない。 - 日本法令外国語訳データベースシステム
(6) Any resolution of authorization under Article 86, paragraph (1) shall be null and void if the number of the Policyholders who have stated their objections within the period set forth in paragraph (2), item (iii) (excluding the holders of policies under which Insurance Claims, etc. had already arisen at the time of public notice under the paragraph (2) (but limited to those policies that would be terminated with the payment of the Insurance Claims, etc.); the same shall apply hereinafter in this paragraph and in the following paragraph) exceeds one fifth of the total number of Policyholders, and the amount specified by a Cabinet Office Ordinance as the credits (other than Insurance Claims, etc.) belonging to the insurance contracts of the Policyholders who have stated such objections exceeds one fifth of the total amount of credits belonging to the Policyholders.
6 第二項第三号の期間内に異議を述べた保険契約者(同項の規定による公告の時において既に保険金請求権等が生じている保険契約(当該保険金請求権等に係る支払により消滅することとなるものに限る。)に係る保険契約者を除く。以下この項及び次項において同じ。)の数が保険契約者の総数の五分の一を超え、かつ、当該異議を述べた保険契約者の保険契約に係る債権(保険金請求権等を除く。)の額に相当する金額として内閣府令で定める金額が保険契約者の当該金額の総額の五分の一を超えるときは、第八十六条第一項の承認の決議は、その効力を有しない。 - 日本法令外国語訳データベースシステム
Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.
第六十八条の八十八の二 連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等(国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。)は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額(当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。)及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限(同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。)から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日(当該合意がない場合その他の政令で定める場合にあつては、政令で定める日)の翌日から一月を経過する日までの期間(第七項において「納税の猶予期間」という。)に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム
Article 1-13 (1) Where a dissolved welfare pension fund, etc. as defined in Article 113, paragraph (1) of the Defined-Benefit Corporation Pension Act (Act No. 50 of 2001) (hereinafter referred to as "Dissolved Welfare Pension Fund, etc." in this Article) pays in kind part of the amount corresponding to the policy reserve (referring to the policy reserve prescribed in Article 113, paragraph (1) of that Act) pursuant to the provision of Article 114, paragraph (1) of that Act (referring to the payment in kind prescribed in Article 114, paragraph (1) of that Act; hereinafter the same shall apply in this Article), the provisions of this Act shall apply to the delivery for allocation to such payment in kind of any assets pertaining to life insurance contracts concluded by the Dissolved Welfare Pension Fund, etc. from a Life Insurance Company (including a Foreign Life Insurance Company, etc.; hereinafter the same shall apply in this Article), by deeming such delivery as the payment of insurance claims, refunds or other benefits in an amount corresponding to the value of the assets pursuant to the provisions of a Cabinet Office Ordinance.
第一条の十三 確定給付企業年金法(平成十三年法律第五十号)第百十三条第一項に規定する解散厚生年金基金等(以下この条において「解散厚生年金基金等」という。)が、同法第百十四条第一項の規定により責任準備金(同法第百十三条第一項に規定する責任準備金をいう。)に相当する額の一部について物納(同法第百十四条第一項に規定する物納をいう。以下この条において同じ。)をする場合において、当該物納に充てるため、生命保険会社(外国生命保険会社等を含む。以下この条において同じ。)から当該解散厚生年金基金等が締結した生命保険の契約に係る資産の引渡しを受けるときは、当該資産の引渡しは、内閣府令で定めるところにより、当該資産の額に相当する金額の保険金、返戻金その他の給付金の支払とみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム
(2) The provision of Article 271-27 shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider, any Subsidiary, etc. of the Small Amount and Short Term Insurance Holding Company (referring to a Subsidiary Company or any other person to be prescribed by a Cabinet Office Ordinance as a juridical person whose management is controlled by the Small Amount and Short Term Insurance Holding Company; hereinafter the same shall apply in this Article), or any subcontractor of the Small Amount and Short Term Insurance Holding Company; the provision of Article 271-28, paragraph (1) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company with subsidiary companies including a Small Amount and Short Term Insurance Provider; the provisions of Article 271-28, paragraphs (2) and (4) shall apply mutatis mutandis to any Subsidiary, etc. or subcontractor of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-28, paragraph (3) shall apply mutatis mutandis to the personnel who make an entry, ask questions or conduct inspection under those provisions; the provision of Article 271-29, paragraph (1) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-29, paragraph (2) shall apply mutatis mutandis to the subsidiary Small Amount and Short Term Insurance Provider of a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-30 shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company or a subsidiary small amount and short term insurance provider of a Small Amount and Short Term Insurance Holding Company. In this case, the term "Article 128, paragraph (1)" in Article 271-27, paragraph (1) shall be deemed to be replaced with "Article 272-22, paragraph (1)"; the term "Article 129, paragraph (1)" in Article 271-28, paragraphs (1) and (2) shall be deemed to be replaced with "Article 272-23, paragraph (1)"; the terms "authorization given to the Insurance Holding Company under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)," "authorization set forth in Article 271-18, paragraph (1)" and "said authorization" in Article 271-30, paragraph (1) shall be deemed to be replaced with "approval given to the Insurance Holding Company under Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)," "approval set forth in Article 272-35, paragraph (1)" and "said approval," respectively; the term "authorization set forth in Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)" in Article 271-30, paragraph (2) shall be deemed to be replaced with "approval set forth in Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)"; the term "Article 271-10, paragraph (2)" in Article 271-30, paragraph (3) shall be deemed to be replaced with "Article 272-31, paragraph (2)"; the term "authorization set forth in Article 271-18, paragraph (1)" in Article 271-30, paragraph (4), items (i) and (ii) shall be deemed to be replaced with "approval set forth in Article 272-35, paragraph (1)"; the term "Article 271-18, paragraph (3) without the authorization set forth in the proviso thereto" in Article 271-30, paragraph (4), item (iii) shall be deemed to be replaced with "Article 272-35, paragraph (3) without the approval set forth in the proviso thereto"; and the term "authorization under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3)" in Article 271-30, paragraph (4), item (iv) shall be deemed to be replaced with "approval under Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3)."
2 第二百七十一条の二十七の規定は少額短期保険業者を子会社とする少額短期保険持株会社、当該少額短期保険持株会社の子法人等(子会社その他当該少額短期保険持株会社がその経営を支配している法人として内閣府令で定めるものをいう。以下この条において同じ。)又は当該少額短期保険持株会社から業務の委託を受けた者について、第二百七十一条の二十八第一項の規定は少額短期保険業者を子会社とする少額短期保険持株会社について、同条第二項及び第四項の規定は少額短期保険持株会社の子法人等又は当該少額短期保険持株会社から業務の委託を受けた者について、同条第三項の規定はこれらの規定による立入り、質問又は検査をする職員について、第二百七十一条の二十九第一項の規定は少額短期保険持株会社について、同条第二項の規定は少額短期保険持株会社の子会社である少額短期保険業者について、第二百七十一条の三十の規定は少額短期保険持株会社又は少額短期保険持株会社の子会社である少額短期保険業者について、それぞれ準用する。この場合において、第二百七十一条の二十七第一項中「第百二十八条第一項」とあるのは「第二百七十二条の二十二第一項」と、第二百七十一条の二十八第一項及び第二項中「第百二十九条第一項」とあるのは「第二百七十二条の二十三第一項」と、第二百七十一条の三十第一項中「第二百七十一条の十八第一項若しくは第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項若しくは第三項ただし書の承認」と、「同条第一項の認可」とあるのは「同条第一項の承認」と、「当該認可」とあるのは「当該承認」と、同条第二項中「第二百七十一条の十八第一項又は第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項又は第三項ただし書の承認」と、同条第三項中「第二百七十一条の十第二項」とあるのは「第二百七十二条の三十一第二項」と、同条第四項第一号及び第二号中「第二百七十一条の十八第一項の認可」とあるのは「第二百七十二条の三十五第一項の承認」と、同項第三号中「第二百七十一条の十八第三項ただし書の認可」とあるのは「第二百七十二条の三十五第三項ただし書の承認」と、同項第四号中「第二百七十一条の十八第一項又は第三項ただし書の認可」とあるのは「第二百七十二条の三十五第一項又は第三項ただし書の承認」と読み替えるものとする。 - 日本法令外国語訳データベースシステム
The term for payment of an annuity elapsing without payment being made, the same may be paid with a 25% surcharge within the first three months and 50% surcharge within the next three months, with a maximum six-month delay. Notwithstanding this, during the time up until the due date for the next annuity, payment may be put in order, paying a fee equivalent to the amount of the twentieth annuity in the case of patents, and equivalent to the tenth annuity in the case of utility models. 支払をしなかったことによる年金の支払期間が経過してしまった場合は,その最初の3月以内ならば追徴金はその支払金額の25%増とし,その次の3月が経過してしまった場合は,その支払金額の50%増とし,最長で6月とする。このことに関係無く,次の年金の支払期限が来るまでは,順番に支払うことができるものとし,即ち,特許の場合はその年金の支払は20年目と同じとし,実用新案の場合はその年金の支払は10年目と同じとする。 - 特許庁