「Provision」に関連した英語例文の一覧と使い方(234ページ目) - Weblio英語例文検索

Article 195 (1) The detention services manager may, pursuant to a Cabinet Office Ordinance, impose restrictions necessary for the management and administration of the detention facility on the method of retention of self-retained articles (articles retained by a detainee following the receipt thereof pursuant to the provision of paragraph (1) under the preceding Article (including the articles retained following the receipt thereof pursuant to the provision of paragraph (5) under Article 48 as applied mutatis mutandis pursuant to paragraph (3)) and letters received and retained by the detainee; hereinafter the same shall apply in this Chapter). 例文帳に追加

第百九十五条　留置業務管理者は、内閣府令で定めるところにより、保管私物（被留置者が前条第一項の規定により引渡しを受けて保管する物品（第三項において準用する第四十八条第五項の規定により引渡しを受けて保管する物品を含む。）及び被留置者が受けた信書でその保管するものをいう。以下この章において同じ。）の保管方法について、留置施設の管理運営上必要な制限をすることができる。 - 日本法令外国語訳データベースシステム

Article 170 (1) A Stock Company shall acquire, on the day when the grounds under Article 107(2)(iii)(a) have arisen (or, in cases where there is a provision with respect to the matters listed in item (iii)(c) thereof, on the day listed in item (i) or the day listed in item (ii) below, whichever comes later. The same shall apply in the following paragraph and paragraph (5).), the Shares subject to Call (or, in cases where there is a provision with respect to the matters listed in item (iii)(c), paragraph (2) of that article, those determined pursuant to the provisions of paragraph (1) of the preceding article. The same shall apply in the following paragraph.): 例文帳に追加

第百七十条　株式会社は、第百七条第二項第三号イの事由が生じた日（同号ハに掲げる事項についての定めがある場合にあっては、第一号に掲げる日又は第二号に掲げる日のいずれか遅い日。次項及び第五項において同じ。）に、取得条項付株式（同条第二項第三号ハに掲げる事項についての定めがある場合にあっては、前条第一項の規定により決定したもの。次項において同じ。）を取得する。 - 日本法令外国語訳データベースシステム

(5) Where the former trustee (including the trustee's heir; hereinafter the same shall apply in this Article) has incurred liability under the provision of Article 40, or where a director, executive officer, or any other person equivalent thereto (hereinafter referred to as a "director, etc." in this paragraph) of the former trustee who is a juridical person has incurred liability under the provision of Article 41, the new trustee, etc. or incorporated trust property administrator may make a claim against the former trustee or its director, etc. under the provisions of Article 40 or Article 41. 例文帳に追加

５　前受託者（その相続人を含む。以下この条において同じ。）が第四十条の規定による責任を負う場合又は法人である前受託者の理事、取締役若しくは執行役若しくはこれらに準ずる者（以下この項において「理事等」と総称する。）が第四十一条の規定による責任を負う場合には、新受託者等又は信託財産法人管理人は、前受託者又は理事等に対し、第四十条又は第四十一条の規定による請求をすることができる。 - 日本法令外国語訳データベースシステム

(6) In the case where any of the measures set forth in paragraph (1) items (i) to (iii) inclusive (excluding those taken pursuant to the provision of paragraph (3) and those taken pursuant to the provision of item (i) or the proviso of item (ii) of Article 28 paragraph (1)) or those set forth in paragraph (2) is taken, or in the case where a measure set forth in paragraph (1) item (ii) or (iii) or in paragraph (2) is cancelled, suspended, or changed to any other measure, pursuant to the provisions of a Cabinet Order, the prefectural governor shall hear opinions from the Prefectural Child Welfare Council. 例文帳に追加

６　都道府県知事は、政令の定めるところにより、第一項第一号から第三号までの措置（第三項の規定により採るもの及び第二十八条第一項第一号又は第二号ただし書の規定により採るものを除く。）若しくは第二項の措置を採る場合又は第一項第二号若しくは第三号若しくは第二項の措置を解除し、停止し、若しくは他の措置に変更する場合には、都道府県児童福祉審議会の意見を聴かなければならない。 - 日本法令外国語訳データベースシステム

Article 43 (1) When a worker has no one who falls under the provision of the preceding Article, the person who should be given compensation for bereaved family shall be his or her children, parents, grandchildren, and grandparents who do not fall under the provision of paragraph (2) of the preceding Article, and his or her brothers and sisters, in this priority order. As for brothers and sisters, those who made a living from the worker's income, or who lived on common living expenses at the time when the worker died shall have priority. 例文帳に追加

第四十三条　前条の規定に該当する者がない場合においては、遺族補償を受けるべき者は、労働者の子、父母、孫及び祖父母で前条第二項の規定に該当しないもの並びに労働者の兄弟姉妹とし、その順位は、子、父母、孫、祖父母、兄弟姉妹の順序により、兄弟姉妹については、労働者の死亡当時その収入によつて生計を維持していた者又は労働者の死亡当時その者と生計を一にしていた者を先にする。 - 日本法令外国語訳データベースシステム

(9) With regard to the application of penal provisions to acts committed before this Act comes into effect (with regard to the provisions listed in item (iv) or (v) of paragraph (1) of the Supplementary Provisions, before the respective provisions come into effect), as well as the acts committed after the enforcement of this Act pertaining to the notifications for which the provisions then in force shall remain applicable pursuant to the provision of item (i), paragraph (3) of the Supplementary Provisions and the acts committed after the enforcement of this Act pertaining to the playing cards tax for which the provisions then in force shall remain applicable pursuant to the provision of item (ii) of said paragraph, the provisions then in force shall remain applicable. 例文帳に追加

９　この法律（附則第一項第四号及び第五号に掲げる規定については、当該各規定）の施行前にした行為並びに附則第三項第一号の規定により従前の例によることとされる届出に係るこの法律の施行後にした行為及び同項第二号の規定により従前の例によることとされるトランプ類税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 - 日本法令外国語訳データベースシステム

(ii) The part of the provision of Article 1 that revises row 1-3, row 5-2, row 7-2, row 10, and row 26 of the appended table of the Foreign Exchange Control Order and the part of the provision of Article 2 that revises row 21, row 22, row 55, row 74, row 77-2, row 93, row 111, row 112, row 120, row 147, row 148, row 153, row 154, row 159, row 183, and row 184 of appended table 1 of the Export Trade Control Order: October 26, 1989 例文帳に追加

二　第一条中外国為替管理令別表の一の三の項、五の二の項、七の二の項、一〇の項及び二六の項の改正規定並びに第二条中輸出貿易管理令別表第一の二一の項、二二の項、五五の項、七四の項、七七の二の項、九三の項、一一一の項、一一二の項、一二〇の項、一四七の項、一四八の項、一五三の項、一五四の項、一五九の項、一八三の項及び一八四の項の改正規定　平成元年十月二十六日 - 日本法令外国語訳データベースシステム

Article 175 The Minister of Economy, Trade and Industry shall, when he/she has stayed execution of disposition pertaining to application for examination pursuant to the provision of Article 34 of Administrative Appeal Act (Act No. 160 of 1962), present a public notice thereof, and notify the applicant for examination, the other party of the disposition concerned and the Director of Regional Bureau of Economy, Trade and Industry who did the disposition thereof. The same shall apply to the case where stay of execution is rescinded pursuant to the provision of Article 35 of the said Act. 例文帳に追加

第百七十五条　経済産業大臣は、行政不服審査法（昭和三十七年法律第百六十号）第三十四条の規定により審査請求に係る処分の執行停止をしたときは、その旨を公示するとともに、審査請求人、当該処分の相手方及び当該処分を行なつた経済産業局長にその旨を通知しなければならない。同法第三十五条の規定によりその執行停止を取り消したときも、同様とする。 - 日本法令外国語訳データベースシステム

(2) Any aircraft shall, before engaging in a flight (except such cases as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism), except the case under the preceding paragraph, report its flight plan to the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism; provided, however, that an aircraft may, when it is difficult to report a flight plan in advance as may be specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism, report the flight plan to the Minister of Land, Infrastructure, Transport and Tourism even after starting flight, pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism. 例文帳に追加

２　航空機は、前項の場合を除き、飛行しようとするとき（国土交通省令で定める場合を除く。）は、国土交通省令で定めるところにより国土交通大臣に飛行計画を通報しなければならない。ただし、あらかじめ飛行計画を通報することが困難な場合として国土交通省令で定める場合には、飛行を開始した後でも、国土交通省令で定めるところにより国土交通大臣に飛行計画を通報することができる。 - 日本法令外国語訳データベースシステム

(9) Even where a domestic corporation has filed a final return form, etc. without a document attached thereto stating that it seeks the application of the provision of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provision of the said paragraph, only if the said document and the said materials, etc. are submitted. 例文帳に追加

９　税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(8) Even where a consolidated corporation has filed a consolidated final return form, etc. without a document attached thereto stating that it seeks the application of the provision of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provision of the said paragraph, only if the said document and the said materials, etc. are submitted. 例文帳に追加

８　税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない連結確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を連結法人が保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(2) Any licensee of Category 1 waste disposal activity shall, pursuant to the provision of the Ordinance of METI, obtain a confirmation from the Minister of METI for each process for closure of a tunnel as provided for in the Ordinance of METI indicating that the closure that are being taken comply with the plan for closure for which the approval set forth in the preceding paragraph was obtained (or modified closure plan in the case that there has been approval or notification for change based on the provision of Article 12-6 (3) or (5) as applied mutatis mutandis pursuant to the following paragraph). 例文帳に追加

２　第一種廃棄物埋設事業者は、経済産業省令で定めるところにより、その講じた閉鎖措置が前項の認可を受けた閉鎖措置計画（次項において準用する第十二条の六第三項又は第五項の規定による変更の認可又は届出があつたときは、その変更後のもの）に従つて行われていることについて、経済産業省令で定める坑道の閉鎖の工程ごとに、経済産業大臣が行う確認を受けなければならない。 - 日本法令外国語訳データベースシステム

(3) When the competent minister (the minister prescribed respectively in those items in accordance with the classifications for storage contractors listed in the items of paragraph (1); hereinafter the same shall apply in the following paragraph) finds that the protection measures are in violation of the provision of the Ordinance of the competent ministry pursuant to the provision of the preceding paragraph, he/she may order the storage contractor to rectify measures pertaining to areas for the physical protection of specified nuclear fuel material, rectify methods for storing specified nuclear fuel material and take any other measures necessary for the physical protection of specified nuclear fuel material. 例文帳に追加

３　主務大臣（第一項各号に掲げる受託貯蔵者の区分に応じ、当該各号に定める大臣をいう。次項において同じ。）は、防護措置が前項の規定に基づく主務省令の規定に違反していると認めるときは、受託貯蔵者に対し、特定核燃料物質の防護のための区域に係る措置の是正、特定核燃料物質の貯蔵の方法の是正その他特定核燃料物質の防護のために必要な措置を命ずることができる。 - 日本法令外国語訳データベースシステム

(3) In filing a written application for a registration of dissolution filed by a representative liquidator, a document evidencing the capacity of such representative liquidator shall be attached thereto; provided, however, that this shall not apply to the cases where said representative liquidator has assumed the office of liquidator of a liquidating stock company pursuant to the provision of Article 478, paragraph (1), item (i) of the Companies Act (in the cases referred to in Article 483, paragraph (4) of said Act, the cases where said representative liquidator has assumed the office of representative liquidator of a liquidating stock company pursuant to the provision of said paragraph). 例文帳に追加

３　代表清算人の申請に係る解散の登記の申請書には、その資格を証する書面を添付しなければならない。ただし、当該代表清算人が会社法第四百七十八条第一項第一号の規定により清算株式会社の清算人となつたもの（同法第四百八十三条第四項に規定する場合にあつては、同項の規定により清算株式会社の代表清算人となつたもの）であるときは、この限りでない。 - 日本法令外国語訳データベースシステム

(2) In the case where a prefectural governor intends to grant the accreditation set forth in the preceding paragraph, and when workers receiving vocational training are subject to an Ordinance of the Ministry of Health, Labour and Welfare under the provision of Article 70 of the Labor Standards Act or an Ordinance of the Ministry of Health, Labour and Welfare under the provision of Article 61, paragraph (4) of the Industrial Safety and Health Act (Act No.57 of 1972), he/she shall hear the opinions of the Directors of Prefectural Labour Bureaus, unless otherwise specified by an Ordinance of the Ministry of Health, Labour and Welfare. 例文帳に追加

２　都道府県知事は、前項の認定をしようとする場合において、当該職業訓練を受ける労働者が労働基準法第七十条の規定に基づく厚生労働省令又は労働安全衛生法（昭和四十七年法律第五十七号）第六十一条第四項の規定に基づく厚生労働省令の適用を受けるべきものであるときは、厚生労働省令で定める場合を除き、都道府県労働局長の意見を聴くものとする。 - 日本法令外国語訳データベースシステム

Article 646 The orderer shall, in the case set forth in paragraph (1) of Article 31 of the Act and when having workers of the contractor use concrete form shorings, conform the concrete form shorings to the standards provided by the Minister of Health, Labour and Welfare pursuant to the provision of the provision of Article 42 of the Act and with the standards of concrete form shorings prescribed by Chapter III of Part II (limited to Article 237 to 239, Article 242 and Article 243). 例文帳に追加

第六百四十六条　注文者は、法第三十一条第一項の場合において、請負人の労働者に型わく支保工を使用させるときは、当該型わく支保工については、法第四十二条の規定に基づき厚生労働大臣が定める規格及び第二編第三章（第二百三十七条から第二百三十九条まで、第二百四十二条及び第二百四十三条に限る。）に規定する型わく支保工の基準に適合するものと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) A consigner shall, where its volume of freight transportation consigned to freight carriers for the previous business year as calculated pursuant to the provision of a Cabinet Order under the preceding paragraph is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Economy, Trade and Industry, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, of the matters concerning the volume of freight transportation as specified by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that this shall not apply to a consigner designated pursuant to the same paragraph (hereinafter referred to as a "specified consigner"). 例文帳に追加

２　荷主は、前年度における前項の政令で定めるところにより算定した貨物輸送事業者に輸送させる貨物の輸送量が同項の政令で定める量以上であるときは、経済産業省令で定めるところにより、その輸送量に関し、経済産業省令で定める事項を経済産業大臣に届け出なければならない。ただし、同項の規定により指定された荷主（以下「特定荷主」という。）については、この限りでない。 - 日本法令外国語訳データベースシステム

Article 37 (1) Upon application for registration in accordance with the provision in the preceding Article, except for the event of refusal of the registration in accordance with the provision in paragraph (1) in the following Article, the Minister of Land, Infrastructure, Transport and Tourism shall register the following matters in the foreigners' international first class shipping transportation operator register (hereinafter referred to as "foreigners' international first class shipping operator register") or the foreigners' international first class freight airline transportation operator register (hereinafter referred to as "foreigners' international first class air-transporter register"). 例文帳に追加

第三十七条　国土交通大臣は、前条の規定による登録の申請があったときは、次条第一項の規定により登録を拒否する場合を除き、次に掲げる事項を外国人国際第一種貨物海上利用運送事業者登録簿（以下「外国人国際第一種海上登録簿」という。）又は外国人国際第一種貨物航空利用運送事業者登録簿（以下「外国人国際第一種航空登録簿」という。）に登録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) The provisions of the preceding two paragraphs shall apply mutatis mutandis to the delivery of documents to Policyholders in giving a notice under Article 68, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (3), or the provision by electromagnetic means of the matters to be described in such documents. In this case, the term "to have arrived" in the preceding paragraph shall be deemed to be replaced with "to have been effected by delivery of such document or provision of such matters by electromagnetic means"; and any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

６　前二項の規定は、第三項において準用する会社法第六十八条第一項の通知に際して保険契約者に書面を交付し、又は当該書面に記載すべき事項を電磁的方法により提供する場合について準用する。この場合において、前項中「到達したもの」とあるのは「当該書面の交付又は当該事項の電磁的方法による提供があったもの」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(3) Where paragraph (1) applies, the provision for the matters listed in item (vi) of that paragraph shall include a clause that the shares of the Formed Stock Company shall be allocated in accordance with the number of shares (or, where the articles of incorporation include a provision for the matters listed in item (ii) of the preceding paragraph, the number of shares by class) held by each shareholder of the Consolidated Stock Company (excluding any Consolidated Stock Company, consolidated mutual company or holder of the class of share set forth in item (i) of the preceding paragraph). 例文帳に追加

３　第一項に規定する場合には、同項第六号に掲げる事項についての定めは、新設合併消滅株式会社の株主（新設合併消滅株式会社、新設合併消滅相互会社及び前項第一号の種類の株式の株主を除く。）の有する株式の数（前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数）に応じて新設合併設立株式会社の株式を交付することを内容とするもの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

Article 272-43 The provision of Article 271-33, paragraph (1) shall apply mutatis mutandis to the approval given to a Major Shareholder of Small Amount and Short Term Insurance Provider under Article 272-31, paragraph (1) or the proviso to Article 272-31, paragraph (2); and the provision of Article 271-33, paragraph (2) shall apply mutatis mutandis to the approval given to a Small Amount and Short Term Insurance Holding Company under Article 272-35, paragraph (1) or the proviso to Article 272-35, paragraph (3). 例文帳に追加

第二百七十二条の四十三　第二百七十一条の三十三第一項の規定は少額短期保険主要株主に係る第二百七十二条の三十一第一項の承認又は同条第二項ただし書の承認について、第二百七十一条の三十三第二項の規定は少額短期保険持株会社に係る第二百七十二条の三十五第一項の承認又は同条第三項ただし書の承認について、それぞれ準用する。 - 日本法令外国語訳データベースシステム

(2) The policy reserve set forth in Article 13 of the Former Foreign Insurance Business Operators Act in existence at the time when this Act enters into force pertaining to a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act and the policy reserve set forth in that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside in Japan as policy reserve pursuant to the provision of Article 116 of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act. 例文帳に追加

２　旧外国保険事業者法の免許を受けた外国保険会社等に係るこの法律の施行の際現に存する旧外国保険事業者法第十三条の責任準備金及び前項の規定によりなお従前の例によることとされる場合における同条の責任準備金は、新法第百九十九条において準用する新法第百十六条の規定により日本において責任準備金として積み立てられたものとみなす。 - 日本法令外国語訳データベースシステム

(2) The reserve for outstanding claims set forth in Article 13 of the Former Foreign Insurance Business Operators Act in existence at the time when this Act enters into force pertaining to a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act and the reserve for outstanding claims set forth in that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside in Japan as reserve for outstanding claims pursuant to the provision of Article 117 of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act. 例文帳に追加

２　旧外国保険事業者法の免許を受けた外国保険会社等に係るこの法律の施行の際現に存する旧外国保険事業者法第十三条の支払備金及び前項の規定によりなお従前の例によることとされる場合における同条の支払備金は、新法第百九十九条において準用する新法第百十七条の規定により日本において支払備金として積み立てられたものとみなす。 - 日本法令外国語訳データベースシステム

Article 113 For the purpose of applying the provision of Article 289, paragraph (1), item (iii) of the Current Act, a person who was sentenced to a fine pursuant to the provisions of the Former Act, the Former Solicitation Control Act or the Former Foreign Insurance Business Operators Act (including those provisions of the Former Act, the Former Solicitation Control Act and the Foreign Insurance Business Operators Act which shall remain applicable pursuant to the present Supplementary Provisions as provisions then in force) shall be deemed to have been sentenced to a fine as at the date of the original punishment for violating a provision of the Current Act. 例文帳に追加

第百十三条　新法第二百八十九条第一項第三号の規定の適用については、旧法、旧募集取締法又は旧外国保険事業者法の規定（この附則の規定によりなお従前の例によることとされる場合における旧法、旧募集取締法及び外国保険事業者法の規定を含む。）により罰金の刑に処せられた者は、その処分を受けた日において、新法の規定に違反し、罰金の刑に処せられた者とみなす。 - 日本法令外国語訳データベースシステム

(2) The authority of the competent minister pursuant to the provision of Articles 39 and 40 shall not preclude the Minister of the Environment, the Minister of Economy, Trade and Industry, or the minister who has jurisdiction over business conducted by the specified container user or the specified packaging user by using the specified containers or specified packaging, or business such as the manufacture, etc. of specified containers conducted by the specified container manufacturer from unilateral enforcement, notwithstanding the provision of the proviso of the preceding paragraph (limited to the part pertaining to item 2). 例文帳に追加

２　第三十九条及び第四十条の規定による主務大臣の権限は、前項ただし書（第二号に係る部分に限る。）の規定にかかわらず、環境大臣、経済産業大臣又は当該特定容器利用事業者若しくは当該特定包装利用事業者が特定容器若しくは特定包装を用いて行う事業若しくは当該特定容器製造等事業者が行う特定容器の製造等の事業を所管する大臣がそれぞれ単独に行使することを妨げない。 - 日本法令外国語訳データベースシステム

Article 105 Notwithstanding the provisions of the preceding two Articles, a service upon the person who is to receive the service and for whom it is not obvious that he/she has a domicile, etc. in Japan (excluding one who has made a notification under the provision of the first sentence of paragraph (1) of the preceding Article), may be made at a place where the deliverer of the service has met the person. The same shall apply where a person for whom it is obvious that he/she has a domicile, etc. in Japan or person who has made a notification under the provision of the first sentence of said paragraph does not refuse to receive a service. 例文帳に追加

第百五条　前二条の規定にかかわらず、送達を受けるべき者で日本国内に住所等を有することが明らかでないもの（前条第一項前段の規定による届出をした者を除く。）に対する送達は、その者に出会った場所においてすることができる。日本国内に住所等を有することが明らかな者又は同項前段の規定による届出をした者が送達を受けることを拒まないときも、同様とする。 - 日本法令外国語訳データベースシステム

(2) The provision of Article 167 shall apply mutatis mutandis to a party who advances allegations and evidence in the second instance with regard to the case for which preliminary oral arguments or preparatory proceedings have been closed in the first instance, and the provision of Article 178 shall apply mutatis mutandis to a party who advances allegations and evidence in the second instance in cases where the statements or confirmation set forth in said Article have or has been made with regard to the case for which preparatory proceedings by means of documents have been closed in the first instance. 例文帳に追加

２　第百六十七条の規定は、第一審において準備的口頭弁論を終了し、又は弁論準備手続を終結した事件につき控訴審で攻撃又は防御の方法を提出した当事者について、第百七十八条の規定は、第一審において書面による準備手続を終結した事件につき同条の陳述又は確認がされた場合において控訴審で攻撃又は防御の方法を提出した当事者について準用する。 - 日本法令外国語訳データベースシステム

Article 337 (1) Against an order and direction made in a high court (excluding an order and direction on an appeal against a ruling set forth in Article 330 and a petition set forth in the following paragraph), in addition to the case under the provision of paragraph (1) of the preceding Article, an appeal may be specially filed with the Supreme Court only if the high court permits it pursuant to the provision of the following paragraph; provided, however, that this shall apply only where an appeal against a ruling may be filed against the respective judicial decision if it is made by a district court. 例文帳に追加

第三百三十七条　高等裁判所の決定及び命令（第三百三十条の抗告及び次項の申立てについての決定及び命令を除く。）に対しては、前条第一項の規定による場合のほか、その高等裁判所が次項の規定により許可したときに限り、最高裁判所に特に抗告をすることができる。ただし、その裁判が地方裁判所の裁判であるとした場合に抗告をすることができるものであるときに限る。 - 日本法令外国語訳データベースシステム

Article 403 (1) In the following cases, the court, upon petition, may make an order of a temporary stay of compulsory execution while requiring or not requiring the provision of security, or simultaneously may make an order to the effect that compulsory execution should be commenced or continued with security or an order of revocation of the executive measure already taken while requiring the provision of security; provided, however, that an order of commencement or continuation of compulsory execution may be made only in the cases set forth in item (iii) to item (vi): 例文帳に追加

第四百三条　次に掲げる場合には、裁判所は、申立てにより、決定で、担保を立てさせて、若しくは立てさせないで強制執行の一時の停止を命じ、又はこれとともに、担保を立てて強制執行の開始若しくは続行をすべき旨を命じ、若しくは担保を立てさせて既にした執行処分の取消しを命ずることができる。ただし、強制執行の開始又は続行をすべき旨の命令は、第三号から第六号までに掲げる場合に限り、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

(8) In addition to the leases prescribed in the preceding two paragraphs, in the case where an Appointed Business Operator who has leased land which is an administrative asset in accordance with the provision of the preceding paragraph is to continue to own the Specified Building after the termination of the Selected Project, a local government may, when it finds necessary, continue to lease the said land which is an administrative asset to the operator notwithstanding the provision of the paragraph (1) of Article 238-4 of the Local Government Act, to the extent that the lease does not prevent the original usage or purpose of the asset. 例文帳に追加

８　前二項に定めるもののほか、地方公共団体は、前項の規定により行政財産である土地の貸付けを受けた者が特定民間施設を選定事業の終了の後においても引き続き所有しようとする場合において、必要があると認めるときは、地方自治法第二百三十八条の四第一項の規定にかかわらず、当該行政財産である土地を、その用途又は目的を妨げない限度において、その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

(2) The court, when it finds it unlikely to cause hindrance to rehabilitation, upon the petition of the rehabilitation debtor, etc. or by its own authority, may order the continuation of the procedure for compulsory execution based on a rehabilitation claim, etc. stayed pursuant to the provision of the preceding paragraph, and when it finds it necessary for rehabilitation, upon the petition of the rehabilitation debtor, etc. or by its own authority, may order the revocation of the stayed procedure for compulsory execution based on a rehabilitation claim, etc., while requiring or not requiring the provision of security. 例文帳に追加

２　裁判所は、再生に支障を来さないと認めるときは、再生債務者等の申立てにより又は職権で、前項の規定により中止した再生債権に基づく強制執行等の手続の続行を命ずることができ、再生のため必要があると認めるときは、再生債務者等の申立てにより又は職権で、担保を立てさせて、又は立てさせないで、中止した再生債権に基づく強制執行等の手続の取消しを命ずることができる。 - 日本法令外国語訳データベースシステム

(3) When an application for the authorization set forth in paragraph (1) is filed by a Bank that receives an order to suspend the whole or part of its business from the Prime Minister under the provision of Articles 26(1) or 27, the Prime Minister shall not grant the authorization set forth in paragraph (1). The same shall apply to the cases where an application for the authorization set forth in paragraph (1) is filed by a Bank for which the Prime Minister finds it necessary to make such an order or to rescind the license set forth in Article 4(1) under the provision of Article 27. 例文帳に追加

３　内閣総理大臣は、第二十六条第一項又は第二十七条の規定による業務の全部又は一部の停止の命令をした銀行から第一項の認可の申請があつた場合においては、当該銀行に対し、同項の認可をしてはならない。これらの命令をすること又は同条の規定により第四条第一項の免許を取り消すことが必要であると認める銀行から第一項の認可の申請があつた場合も、同様とする。 - 日本法令外国語訳データベースシステム

Article 3 The provision of Article 5(1) of the New Act shall not apply to a Bank that is deemed, under the preceding Article, to have obtained the Minister of Finance's license referred to in Article 4(1) of the New Act (hereinafter referred to as "Bank Having Obtained the License under the Former Act") and of which the amount of capital at the time when this Act comes into effect is less than the amount that is specified by a Cabinet Order under the provision of Article 5(1) of the New Act, until the day on which five years have elapsed from the day when the Act comes into effect (hereinafter referred to as the "Effective Date"). 例文帳に追加

第三条　新法第五条第一項の規定は、前条の規定により新法第四条第一項の大蔵大臣の免許を受けたものとみなされる銀行（以下「旧法の免許を受けた銀行」という。）で、この法律の施行の際現にその資本の額が新法第五条第一項の規定に基づく政令で定める額を下回つているものについては、この法律の施行の日（以下「施行日」という。）から起算して五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

Article 4 (1) When capital transactions pertaining to a notification given pursuant to the provision of Article 22, paragraph 1 of the Old Act prior to the date of enforcement of this Act (hereinafter referred to as the "Date of Enforcement"), which has not actually been conducted at the time of enforcement of this Act (limited to capital transactions to which the provision of Article 23, paragraph 1 of the Old Act is applicable; hereinafter referred to as the "Capital Transactions Subject to Examination in Advance under the Old Act" in this and the next article), fall under outward direct investment that shall be notified pursuant to the provisions of an order pursuant to Article 23, paragraph 1 of the New Act (referred to as the "Outward Direct Investment Subject to Examination in Advance under the New Act" in the next paragraph) and also fall under those for which the period in which capital transactions shall not be conducted pursuant to the provision of Article 23, paragraph 1 of the Old Act has expired prior to the Date of Enforcement, those on which a notice of acceptance of a recommendation prescribed in Article 23, paragraph 5 of the Old Act (limited to those pertaining to a content change prescribed in paragraph 2 of the said article) has been given, or those for which a content change has been ordered pursuant to the provision of paragraph 7 of the said article (referred to as the "Capital Transactions for Which Notification Procedure Has Been Completed" in the next paragraph and the next article), the Capital Transactions Subject to Examination in Advance under the Old Act shall be deemed to be those for which the period in which outward direct investment shall not be made pursuant to the provision of Article 23, paragraph 3 of the New Act has expired, those on which a notice of acceptance of a recommendation prescribed in paragraph 7 of the said article (limited to those pertaining to a content change prescribed in paragraph 4 of the said article) has been given, or those for which a content change has been ordered pursuant to the provision of paragraph 9 of the said article, respectively. 例文帳に追加

第四条　この法律の施行の日（以下「施行日」という。）前に旧法第二十二条第一項の規定によりされた届出に係る資本取引でこの法律の施行の際現に行われていないもの（旧法第二十三条第一項の規定の適用のある資本取引に限る。以下この条及び次条において「旧法事前審査対象資本取引」という。）が、新法第二十三条第一項の規定に基づく命令の規定により届け出なければならないとされる対外直接投資（次項において「新法事前審査対象対外直接投資」という。）に該当するものであって、施行日前に、旧法第二十三条第一項の規定により資本取引を行ってはならないとされる期間が満了したもの、旧法第二十三条第五項に規定する勧告（同条第二項に規定する内容の変更に係るものに限る。）を応諾する旨の通知がされたもの又は同条第七項の規定により内容の変更を命じられたもの（次項及び次条において「届出手続完了資本取引」という。）に該当するものであるときは、当該旧法事前審査対象資本取引は、それぞれ新法第二十三条第三項の規定により対外直接投資を行ってはならないとされる期間が満了したもの、同条第七項に規定する勧告（同条第四項に規定する内容の変更に係るものに限る。）を応諾する旨の通知がされたもの又は同条第九項の規定により内容の変更を命じられたものとみなす。 - 日本法令外国語訳データベースシステム

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development"). 例文帳に追加

第七十二条　国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で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

(5) In the event that the Minister of Land, Infrastructure and Transport or the administrator of a port and harbor (which means the administrator of the ports and harbors set forth in paragraph 1 of Article 2 (Definition of Administrator of the Port and Harbor) of the Ports and Harbors Act; the same shall apply hereinafter) intends to carry out work listed in paragraph 1 within the Area of Port And Harbor, or that the administrator of the port and harbor intends to grant permission pursuant to the provision of paragraph 1 of Article 37 (Permission of Work within the Area of Port and Harbor) of said Act for such work or to attend the consultation pursuant to the provision of paragraph 3 of said Article (Special Exceptions to Work by the National Government, etc. within Area of Port and Harbor), or that the prefectural governor intends to grant permission pursuant to the provision of paragraph 1 of Article 56 of said Act or to attend the consultation pursuant to the provision of paragraph 3 of said Article (Mutatis Mutandis Application to Port and Harbor without Designation of Area of Port and Harbor) or that the administrator of the port and harbor intends to exercise the authority of the prefectural governor under the provisions of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) pursuant to the provision of paragraph 2 of Article 58 (Relationship with Act on Reclamation of Publicly-owned Water Surface) of said Act, and that such work is conducted within the area of the Protected Water Surface, the Minister of Land, Infrastructure and Transport, the administrator of the port and harbor or the prefectural governor shall consult with the prefectural governor or the Minister of Agriculture, Forestry and Fisheries that administrates such Protected Water Surface in advance as provided for in a Cabinet Order. 例文帳に追加

５　国土交通大臣又は港湾管理者（港湾法第二条第一項（港湾管理者の定義）に規定する港湾管理者をいう。以下同じ。）が港湾区域内における第一項に掲げる工事をしようとする場合又はこれらの工事について港湾管理者が同法第三十七条第一項（港湾区域内の工事の許可）の規定による許可をし、同条第三項（港湾区域内の国等の工事についての特例）の規定による協議に応じ、都道府県知事が同法第五十六条第一項の規定による許可をし、同条第三項（港湾区域の定のない港湾への準用）の規定による協議に応じ、若しくは港湾管理者が同法第五十八条第二項（公有水面埋立法との関係）の規定により公有水面埋立法（大正十年法律第五十七号）の規定による都道府県知事の職権を行おうとする場合において、当該工事が保護水面の区域内においてされるものであるときは、国土交通大臣、港湾管理者又は都道府県知事は、政令の定めるところにより、あらかじめ、当該保護水面を管理する都道府県知事又は農林水産大臣に協議しなければならない。 - 日本法令外国語訳データベースシステム

Article 49 (1) Where a Service Provider concludes a Specified Continuous Service Contract, the recipient of the Specified Continuous Services may terminate said contract when eight days have passed from the date on which he/she received the document referred to in Article 42 (2) (if the recipient of the Specified Continuous Services had not rescinded the Specified Continuous Service Contract pursuant to the provision of Article 48 (1) by said time limit due to being misled by the Service Provider's act of misrepresenting, in violation of the provision of Article 44 (1), information concerning the rescission of the Specified Continuous Service Contract pursuant to the provision of this paragraph, or due to being disturbed by the Service Provider's act of intimidating the recipient of the Specified Continuous Services in violation of the provision of Article 44 (3), it shall be when eight days have passed from the date on which the recipient of the Specified Continuous Services received a document, which has been issued by the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry under the same paragraph and contains a notice to the effect that the recipient of the Specified Continuous Services may rescind said Specified Continuous Service Contract pursuant to the provision of the same paragraph). 例文帳に追加

第四十九条　役務提供事業者が特定継続的役務提供契約を締結した場合におけるその特定継続的役務の提供を受ける者は、第四十二条第二項の書面を受領した日から起算して八日を経過した後（その特定継続的役務の提供を受ける者が、役務提供事業者が第四十四条第一項の規定に違反して前条第一項の規定による特定継続的役務提供契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は役務提供事業者が第四十四条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに前条第一項の規定による特定継続的役務提供契約の解除を行わなかつた場合には、当該特定継続的役務の提供を受ける者が、当該役務提供事業者が同項の経済産業省令で定めるところにより同項の規定による当該特定継続的役務提供契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過した後）においては、将来に向かつてその特定継続的役務提供契約の解除を行うことができる。 - 日本法令外国語訳データベースシステム

(3) Where a seller concludes a Specified Right Sales Contract, the purchaser of the rights to receive offer of the Specified Continuous Services may terminate the Specified Right Sales Contract when eight days have passed from the date on which he/she received the document referred to in Article 42 (3) (if the purchaser of the rights to receive offer of the Specified Continuous Services had not rescinded the Specified Right Sales Contract pursuant to the provision of Article 48 (1) by said time limit due to being misled by the seller's act of misrepresenting, in violation of the provision of Article 44 (1), information concerning the rescission of the Specified Right Sales Contract pursuant to the provision of Paragraph 1 of this article, or due to being disturbed by the seller's act of intimidating the purchaser of the rights to receive offers of the Specified Continuous Services in violation of the provision of Article 44 (3), it shall be when eight days have passed from the date on which the purchaser of the rights to receive offers of the Specified Continuous Services received a document, which has been issued by the Service Provider pursuant to an Ordinance of the Ministry of Economy, Trade and Industry referred to in the same paragraph and contains a notice to the effect that the purchaser of the rights to receive offers of the Specified Continuous Services may rescind said Specified Right Sales Contract pursuant to the provision of the same paragraph). 例文帳に追加

３　販売業者が特定権利販売契約を締結した場合におけるその特定継続的役務の提供を受ける権利の購入者は、第四十二条第三項の書面を受領した日から起算して八日を経過した後（その特定継続的役務の提供を受ける権利の購入者が、販売業者が第四十四条第一項の規定に違反して前条第一項の規定による特定権利販売契約の解除に関する事項につき不実のことを告げる行為をしたことにより当該告げられた内容が事実であるとの誤認をし、又は販売業者が第四十四条第三項の規定に違反して威迫したことにより困惑し、これらによつて当該期間を経過するまでに前条第一項の規定による特定権利販売契約の解除を行わなかつた場合には、当該特定継続的役務の提供を受ける権利の購入者が、当該販売業者が同項の経済産業省令で定めるところにより同項の規定による当該特定権利販売契約の解除を行うことができる旨を記載して交付した書面を受領した日から起算して八日を経過した後）においては、その特定権利販売契約の解除を行うことができる。 - 日本法令外国語訳データベースシステム

SEC.93-A. Procedures on Issuance of a Special Compulsory License under the TRIPS Agreement 93-A.1. The Director General of the Intellectual Property Office, upon the written recommendation of the Secretary of the Department of Health, shall, upon filing of a petition, grant a special compulsory license for the importation of patented drugs and medicines. The special compulsory license for the importation contemplated under this provision shall be an additional special alternative procedure to ensure access to quality affordable medicines and shall be primarily for domestic consumption: Provided, that adequate remuneration shall be paid to the patent owner either by the exporting or importing country. The compulsory license shall also contain a provision directing the grantee the license to exercise reasonable measures to prevent the re-exportation of the products imported under this provision. The grant of a special compulsory license under this provision shall be an exception to Sections 100.4 and 100.6 of Republic Act No. 8293 and shall be immediately executory. No court, except the Supreme Court of the Philippines, shall issue any temporary restraining order or preliminary injunction or such other provisional remedies that will prevent the grant of the special compulsory license.例文帳に追加

93-A「TRIPS協定」に基づく特別強制ライセンスの発行手続 93-A.1 知的財産庁の長官は，衛生局長による書面による勧告に基づいて，申請の提出により，特許薬剤製品の輸入に関する特別強制ライセンスを付与する。本条にいう輸入に関する特別強制ライセンスとは，品質が優良で，かつ値段が合理的な薬品の取得を確保するための特別代替手続であり，その第一目的は国内消費を満たすことである。この場合，特許権者に対して，輸出又は輸入国は充分な報酬を支払らわなければならない。強制ライセンスには，実施権者が合理的措置を利用して本条に基づき輸入された薬剤製品の再輸出を阻止する条項を含まなければならない。 本条に基づく特別強制ライセンスの付与は，共和国法第8293号第100.4条及び第100.6条の例外として，速やかに実施しなければならない。 フィリピン最高裁判所を除き，いかなる裁判所も，仮差止命令又は仮処分又はそのほかの強制ライセンス付与を妨げる仮救済命令を発行することはできない。 - 特許庁

(5) The provisions of the preceding three paragraphs shall apply mutatis mutandis where the period during which proofs of claims should be filed as specified under the provision of paragraph (1) is changed, the provisions of Article 118(3) to (5) shall apply mutatis mutandis pursuant where an order is made to change the period for conducting an investigation of claims specified under the provision of paragraph (1), the provisions of Article 121(9) to (11) shall apply mutatis mutandis pursuant where an order is made to change the date for conducting an investigation of claims specified under the provision of paragraph (1) or an order is made to postpone or continue the investigation of claims on said date. In this case, the term "a bankruptcy trustee" in Article 118(3) and Article 121(9) shall be deemed to be replaced with "holders of filed claims under limitation (or known holders of claims under limitation before the expiration of the period during which proofs of claims should be filed as specified under the provision of Article 264(1)), a bankruptcy trustee," and the term "a bankruptcy trustee" in Article 121(10) shall be deemed to be replaced with "holders of filed claims under limitation, a bankruptcy trustee." 例文帳に追加

５　前三項の規定は第一項の規定により定めた債権の届出をすべき期間に変更を生じた場合について、第百十八条第三項から第五項までの規定は第一項の規定により定めた債権の調査をするための期間を変更する決定があった場合について、第百二十一条第九項から第十一項までの規定は第一項の規定により定めた債権の調査をするための期日を変更する決定があった場合又は当該期日における債権の調査の延期若しくは続行の決定があった場合について準用する。この場合において、第百十八条第三項及び第百二十一条第九項中「破産管財人」とあるのは「届出をした制限債権者（第二百六十四条第一項の規定により定められた債権の届出をすべき期間の経過前にあっては、知れている制限債権者）、破産管財人」と、同条第十項中「破産管財人」とあるのは「届出をした制限債権者、破産管財人」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 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred. 例文帳に追加

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application. 例文帳に追加

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special purpose trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special purpose trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special purpose trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定目的信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定目的信託」とあるのは「のうち国内において行う事業に係るもので当該特定目的信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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

(8) The provisions of paragraph (1), paragraph (2), paragraph (4) and the preceding two paragraphs shall apply mutatis mutandis where the trust corporation prescribed in Article 4-7 of the Corporation Tax Act for a special investment trust (limited to a trust corporation that shall be deemed to be a foreign corporation pursuant to the provision of Article 4-7(ii) of the said Act as applied mutatis mutandis pursuant to Article 2-2(3) and therefore be subject to the provisions of this Act, which falls under any of the categories of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act), pursuant to the provision of Article 142 of the said Act, calculates the amount of income categorized as domestic source income prescribed in Article 141 of the said Act in accordance with the provisions of the said Act. In this case, the phrase "Any amount ...from a special investment trust..., which pertains to the business year" in paragraph (1) shall be deemed to be replaced with "Any amount ...from a special investment trust..., which pertains to a business conducted in Japan and also pertains to the business year", and the phrase "Article 23(1) of the Corporation Tax Act" shall be deemed to be replaced with "Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the Corporation Tax Act, calculation is made in accordance with the provision of Article 23(1) of the said Act". 例文帳に追加

８　第一項、第二項、第四項及び前二項の規定は、特定投資信託に係る法人税法第四条の七に規定する受託法人（第二条の二第三項において準用する同法第四条の七第二号の規定により外国法人としてこの法律の規定を適用するもので、法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当するものに限る。）が、同法第百四十二条の規定により同法第百四十一条に規定する国内源泉所得に係る所得につき同法の規定に準じて計算する場合について準用する。この場合において、第一項中「で当該特定投資信託」とあるのは「のうち国内において行う事業に係るもので当該特定投資信託」と、第二項中「法人税法第二十三条第一項」とあるのは「法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項」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

(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application. 例文帳に追加

５　第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム