「redemption date」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

(vii) the method and due date of the redemption of Specified Bonds for Subscription; 例文帳に追加

七　募集特定社債の償還の方法及び期限 - 日本法令外国語訳データベースシステム

3. The due date for the payment of interest shall be the same date as the due date for the redemption of the principal set forth in 2 above. 例文帳に追加

（３）利息の支払期限を、（２）の元本の償還期限と同じ日とする旨の定めがあること。 - 日本法令外国語訳データベースシステム

(iv) The method and due date for redemption of the Investment Corporation Bonds for Subscription; 例文帳に追加

四　募集投資法人債の償還の方法及び期限 - 日本法令外国語訳データベースシステム

(a) the due date for redemption and the interest rates of the relevant Securities (in cases of Securities issued on a discount basis, the due date for redemption); and 例文帳に追加

イ　当該有価証券の償還期限及び利率（割引の方法により発行されるものにあっては、償還期限） - 日本法令外国語訳データベースシステム

(c) There are provisions to make the due date for the payment of interest the same date as the due date for the redemption of the principal set forth in (b). 例文帳に追加

ハ　利息の支払期限を、ロの元本の償還期限と同じ日とする旨の定めがあること。 - 日本法令外国語訳データベースシステム

(a) the amount and date of repayment or redemption before maturity; 例文帳に追加

イ　期限前弁済又は期限前償還をした金額及び年月日 - 日本法令外国語訳データベースシステム

(a) the amount and date of repayment or redemption before maturity; 例文帳に追加

イ期限前弁済又は期限前償還をした金額及び年月日 - 経済産業省

(iv) that there are provisions setting forth that the due date for the interest payment is to be the same date as the due date for the redemption of principal as set forth in the preceding item. 例文帳に追加

四　利息の支払期限を、前号の元本の償還期限と同じ日とする旨の定めがあること。 - 日本法令外国語訳データベースシステム

(iii) The date of acquisition of the discount bonds for which the requester intends to receive redemption and the number of months up to the redemption date out of the period during which the requester held the said discount bonds 例文帳に追加

三　償還を受ける割引債の取得年月日及び当該割引債を所有していた期間のうちその償還の日までの期間の月数 - 日本法令外国語訳データベースシステム

(iii) The due date for interest payment is fixed on the same day as the due date for redemption under the preceding item; and 例文帳に追加

三　利息の支払期限を、前号の元本の償還期限と同じ日とする旨の定めがあること。 - 日本法令外国語訳データベースシステム

(c) The acquisition of bonds for which the period from the date of acquisition to the date of principal redemption is not more than one year; 例文帳に追加

ハ　取得の日から元本の償還の日までの期間が一年以下である社債の取得 - 日本法令外国語訳データベースシステム

(iii) the method and due date for the redemption of monetary claims pertaining to said School Bonds; and 例文帳に追加

三　当該学校債券に係る金銭債権の償還の方法及び期限 - 日本法令外国語訳データベースシステム

In the system, based on redemption date information extracted from bond data stored in the government bond data file 204 and maturity date information extracted from the debt data stored in the debt data file 205, and at each maturity date specified by the maturity date information, a control program 203 and a CPU 201 select a bond with a very close redemption date which is prior to the maturity date.例文帳に追加

さらに、本システムでは、制御プログラム２０３及びＣＰＵ２０１によって、国債データファイル２０４に記憶された債券データより抽出した償還日情報と、債務データファイル２０５に記憶された債務データより抽出した返済日情報に基づいて、当該返済日情報により特定された返済日毎に当該返済日より前の直近となる償還日を有する債券を選択している。 - 特許庁

(ii) The due date for redemption of the principal is fixed on a day within one year from the payment date of the total amount of the bonds, and no judgment has been made authorizing installment payments; 例文帳に追加

二　元本の償還について、社債の総額の払込みのあった日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 - 日本法令外国語訳データベースシステム

The bond of which the term of the redemption is over is redeemed at a par value by the financial agency, a loan capital balance is calculated on a redemption date, and a bond of an amount the same thereas is issued again.例文帳に追加

償還期限を過ぎた債券は発行金融機関により額面金額で買い戻され、償還日においてのローン元本残高を計算し、これと同額の債券を再び発行する。 - 特許庁

(iii) that there are provisions setting forth that the fixed due date for the redemption of principal is to be the day when a period of less than one year has elapsed from the day of the paying-in of the total amount of the Book-entry Transfer Foreign Bonds, and that there are no provisions setting forth that the redemption of principal is to be made in installments; and 例文帳に追加

三　元本の償還について、振替外債の総額の払込みのあった日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 - 日本法令外国語訳データベースシステム

(5) With regard to the application of the provision of the preceding paragraph in the case where a local government has made a redemption of the loan without interest provided under paragraph 1 ahead of the redemption schedule determined under paragraph 2 and paragraph 3 (excluding the cases specified by Cabinet Order), the redemption shall be deemed to have been made on the due date of redemption. 例文帳に追加

５　地方公共団体が、第一項の規定による貸付けを受けた無利子貸付金について、第二項及び第三項の規定に基づき定められる償還期限を繰り上げて償還を行った場合（政令で定める場合を除く。）における前項の規定の適用については、当該償還は、当該償還期限の到来時に行われたものとみなす。 - 日本法令外国語訳データベースシステム

(ii) Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12(5) of the Act from the income tax collected on the said discount bonds pursuant to the provisions of paragraph (3) of the said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds. 例文帳に追加

二　その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、非課税法人等が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

(b) There are provisions on a fixed due date for redemption of the principal that is within one year from the day on which the total amount of the rights has been paid, and there is no provision on an installment plan; and 例文帳に追加

ロ　元本の償還について、権利の総額の払込みのあった日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 - 日本法令外国語訳データベースシステム

(b) There are provisions on a fixed due date for redemption of the principal that is within one year from the day on which the total amount of the rights has been paid, and there is no provision on an installment plan; and 例文帳に追加

ロ　元本の償還について、権利の総額の払込みのあつた日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 - 日本法令外国語訳データベースシステム

Details of the claim for distribution or redemption of the relevant foreign investment corporation (including the date of emergence and termination of rights) and the procedures for exercise of rights shall be included. 例文帳に追加

当該外国投資法人の払戻し又は買戻し請求権に関しその内容（権利の発生及び消滅時期を含む。）及び権利行使の手続を記載すること。 - 金融庁

(5) Where the issuer of discount bonds issued on or after April 1, 1988, redeems the said discount bonds by bringing the redemption date forward or retires the said discount bonds by purchase prior to the redemption date, the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in the preceding paragraph. 例文帳に追加

５　昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。 - 日本法令外国語訳データベースシステム

(ii) With regard to the redemption of principal, a fixed due date that comes in less than one year from the day of payment of the total amount of Investment Corporation Bonds is provided and installment payments are not allowed; 例文帳に追加

二　元本の償還について、投資法人債の総額の払込みのあつた日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 - 日本法令外国語訳データベースシステム

Details of the right to dividend, the right to redemption, the repurchase right, and other rights (including the date of emergence and termination of rights) and procedures for the exercise of rights shall be entered. 例文帳に追加

分配金受領権、償還金の受領権、当該外国投資信託の買戻し請求権その他の権利に関しその内容（権利の発生及び消滅時期を含む。）及び権利行使の手続を記載すること。 - 金融庁

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds. 例文帳に追加

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(3) The number of months set forth in the preceding paragraph shall be calculated by calendar month, and when there are any fractions less than one month, those fractions shall be deemed to be one month for counting the period during which a non-taxable corporation, etc. held the said discount bonds and shall be rounded off for calculating the period from the issue date to the redemption date of the said discount bonds, and when the ratio set forth in the said paragraph exceeds one, the ratio shall be deemed to be one. 例文帳に追加

３　前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、所有していた期間にあつてはこれを一月とし、発行の日から償還の日までの期間にあつてはこれを切り捨てたところによるものとし、同項の割合が一をこえるときは、これを一とする。 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

(ii) In cases where a customer has made a pre-auction government bond transaction, the issue name and price of the government bond, the transaction amount and items notified in the transaction report at the time of the execution of the relevant transaction (excluding the scheduled redemption date and the contracted yield) must be notified to the customer after the auction of the relevant government bond. 例文帳に追加

② 顧客が国債の入札前取引を行った場合であって、当該国債に係る入札が成立した後においては、当該取引に係る銘柄、単価及び金額並びに当該取引の約定の際に取引報告書において通知した事項（償還予定日及び約定利回りを除く。） - 金融庁

(ii) The sum of the face value and the sum of the issue price of the discount bonds for which the requester intends to receive redemption (where the said issue price is not clear, the issue price, etc. on the final issue date for the said discount bonds) and the amount of income tax on the said discount bonds collected pursuant to the provisions of Article 41-12(3) of the Act 例文帳に追加

二　償還を受ける割引債の券面金額の合計額及び発行価額（当該発行価額が明らかでないときは、当該割引債に係る最終発行日における発行価額等）の合計額並びに当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

(5) A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12(6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of the said discount bonds by the day on which he/she receives the payment of the profit from redemption prescribed in the said paragraph for the said discount bonds set forth in the said paragraph: 例文帳に追加

５　法第四十一条の十二第六項の規定による還付を受けようとする非課税法人等は、同項の割引債につき同項に規定する償還差益の支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出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

(5) A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of said discount bonds by the day on which he/she receives the payment of the profit from redemption as prescribed in said paragraph for said discount bonds set forth in said paragraph: 例文帳に追加

５　法第四十一条の十二第六項の規定による還付を受けようとする非課税法人等は、同項の割引債につき償還差益の同項に規定する支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出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

(4) The provisions of Article 16, paragraph (1) (excluding the proviso thereto) and (2), Article 17 (excluding the proviso to paragraph (1)), Article 17-2, paragraph (4), and Article 17-4 shall apply mutatis mutandis to a reduction of the reserve for redemption of funds under paragraph (1). In this case, the term "reduction of the capital, etc." in those provisions shall be deemed to be replaced with "reduction of the reserve for redemption of funds"; the terms "A Stock Company" and "ranging from two weeks before the date of the shareholders meeting pertaining to the resolution on the reduction of the capital, etc. (or, the date of the board of directors meeting where Article 447, paragraph (3) (Reductions in Amount of Capital) or Article 448, paragraph (3) (Reductions in Amount of Reserves) of the Companies Act Applies) to six months from the Effective Date of the reduction of the capital, etc." in Article 16, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1), a Mutual Company" and "ranging from two weeks before the date of the General Meeting of members (or General Meeting, where the company has such meeting) pertaining to the resolution under that paragraph to six months from the date of the reduction of the reserve for redemption of funds" respectively; the term "Where a Stock Company reduces the amount of its capital, etc. (excluding the cases where the whole of the amount by which the Reserves are reduced is appropriated to the capital)" in Article 17, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1)"; and the term "Article 447, paragraph (1) (Reductions in amount of the Capital) or Article 448, paragraph (1) (Reductions in amount of Reserves) of the Companies Act" in Article 17, paragraph (6) shall be deemed to be replaced with "Article 57, paragraph (1)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

４　第十六条第一項（ただし書を除く。）及び第二項、第十七条（第一項ただし書を除く。）、第十七条の二第四項並びに第十七条の四の規定は、第一項の基金償却積立金の取崩しについて準用する。この場合において、これらの規定中「資本金等の額の減少」とあるのは「基金償却積立金の取崩し」と、第十六条第一項中「株式会社は、資本金又は準備金（以下この節において「資本金等」という。）の額の減少（減少する準備金の額の全部を資本金とする場合を除く。）の決議に係る株主総会（会社法第四百四十七条第三項（資本金の額の減少）又は第四百四十八条第三項（準備金の額の減少）に規定する場合にあっては、取締役会）の会日の二週間前から資本金等の額の減少の効力を生じた日後六月を経過する日まで」とあるのは「第五十七条第一項の場合には、相互会社は、同項の決議に係る社員総会（総代会を設けているときは、総代会）の会日の二週間前から基金償却積立金の取崩しをした日後六月を経過する日まで」と、第十七条第一項中「株式会社が資本金等の額を減少する場合（減少する準備金の額の全部を資本金とする場合を除く。）」とあるのは「第五十七条第一項の場合」と、同条第六項中「会社法第四百四十七条第一項（資本金の額の減少）又は第四百四十八条第一項（準備金の額の減少）」とあるのは「第五十七条第一項」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

(ii) When a client has not paid, in part nor in full, the buying price of securities for a consecutive period of one year or more, cancellation shall be effective; provided, however, that this shall not apply to contracts prescribed in the provisions of (7) below which allows purchase of negotiable certificates within one year of the date of previous purchase, solely as the consideration of the fruits of investment in securities or deposit in redemption, when the client has deposited securities to a Financial Instruments Business Operator based on a cumulative investment contract. 例文帳に追加

② 顧客が有価証券の買付代金の全部又は一部の払込みを引き続き１年を超えて行わなかったときに解約されること。ただし、顧客が累積投資契約に基づいて有価証券を金融商品取引業者に寄託した場合において、当該有価証券の果実又は償還金による預り金のみを対価として前回買付の日より１年以内に有価証券の買付けを行うことができる場合の当該契約及び下記（７）に規定する契約についてはこの限りでないこと。 - 金融庁

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order. 例文帳に追加

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

(i) If the General Partner receives funds (“Disposition Profits”) from a sale or other disposition, redemption, cancellation, purchase, refund or repayment (collectively, a “Disposition”) of Portfolio Securities and/or Portfolio Intellectual Property, the General Partner shall distribute the balance of such Disposition Profit after the deduction of: (x) the sum of (a) costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition and (b) expenses of Partnership, if any, due and payable at the time of the Disposition; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, on such date as the General Partner, in its discretion, designates within [_] months from receipt of such funds. 例文帳に追加

① 無限責任組合員は、投資証券等及び／又は投資知的財産権について売却その他の処分、償還、消却、買受け、払戻し、又は弁済がなされること（以下「処分等」と総称する。）により金銭（以下「処分収益」という。）を受領したときは、かかる金銭の受領後［ ］ヶ月以内の無限責任組合員がその裁量により指定する日において、当該処分収益から、処分等に要した諸費用（もしあれば）及び公租公課（もしあれば）並びに当該処分等の時において支払期限が到来していた組合費用（もしあれば）の合計額を控除した上、本条第4 項の定めに従い成功報酬（もしあれば）の額を控除した残額に相当する金銭を分配するものとする。 - 経済産業省

(9) Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as "short-term government or company bonds"), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as "entries or records under the book-entry transfer system"), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as "specified short-term government or company bonds") shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6): 例文帳に追加

９　平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。 - 日本法令外国語訳データベースシステム

(i) If t he General Partner receives funds (“Disposition Profits”) from a sale or other disposition, redemption, cancellation, purchase, refund or repayment (collectively, a “Disposition”) of Portfolio Securities and/or Portfolio Intellectual Property in respect of a Portfolio Investment, the General Partner shall distribute to the Participating Interested Partners (as defined below) in respect of such Portfolio Investment the balance of such Disposition Profits after the deduction of the sum of (x) the total amount of: (a) costs and expenses, if any, and taxes and other public duties, if any, required for the Disposition and (b) expenses of the Partnership concerning such Portfolio Investment, if any, due and payable at the time of the Disposition; and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article, in proportion to the respective Percentage Interests of such Participating Interested Partners, on such date as the General Partner, in its discretion, designates within [_] months from receipt of such funds (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interests at the time of its withdrawal). “Participating Interested Partners” means, in respect of a Portfolio Investment, the Interested Partners who made contribution in such Portfolio Investment. 例文帳に追加

① 無限責任組合員は、あるポートフォリオ投資に係る投資証券等及び／又は投資知的財産権について売却その他の処分、償還、消却、買受け、払戻し、又は弁済がなされること（以下「処分等」と総称する。）により金銭（以下「処分収益」という。）を受領したときは、かかる金銭の受領後［ ］ヶ月以内の無限責任組合員がその裁量により指定する日において、当該ポートフォリオ投資に係る対象組合員等（以下に定義する。）に対し、当該処分収益から、処分等に要した諸費用（もしあれば）及び公租公課（もしあれば）並びに当該処分等の時において支払期限が到来していた当該ポートフォリオ投資に係る本組合の費用（もしあれば）の合計額を控除した上、本条第4 項の定めに従い成功報酬（もしあれば）の額を控除した残額に相当する金銭を、当該各対象組合員等の対象持分割合（但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。）に応じて按分した割合により分配するものとする。「対象組合員等」とは、あるポートフォリオ投資について、当該ポートフォリオ投資に関し出資をした組合員等をいう。 - 経済産業省