「each provision」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索

Article 51-2 (1) Any person who intends to carry out the activity of radioactive waste disposal or storage (excluding disposal carried out by a licensee of refining activity, licensee of fabricating or enrichment activity, licensee of reactor operation, operator of a foreign nuclear vessel, licensee of spent fuel interim storage activity, licensee of reprocessing activity and a person who has obtained the permission set forth in Article 52 (1) at a refining facility, fuel facility, reactor facility, spent fuel interim storage facility, reprocessing facility or disposal facility provided in item (ix) of said paragraph that is associated with a usage facility provided in item (vii) of paragraph (2) of said Article) activity falling under any of the following items shall, for each category of waste listed in each of the items below, obtain the permission of the Minister of METI pursuant to the provision of the Cabinet Order: 例文帳に追加

第五十一条の二　次の各号に掲げる廃棄（製錬事業者、加工事業者、原子炉設置者、外国原子力船運航者、使用済燃料貯蔵事業者、再処理事業者及び第五十二条第一項の許可を受けた者が製錬施設、加工施設、原子炉施設、使用済燃料貯蔵施設、再処理施設又は同条第二項第七号に規定する使用施設に付随する同項第九号に規定する廃棄施設において行うものを除く。）の事業を行おうとする者は、次の各号に掲げる廃棄の種類ごとに、政令で定めるところにより、経済産業大臣の許可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

(5) Where an action for the revocation of an administrative disposition set forth in the preceding paragraph is filed with a specified court with jurisdiction pursuant to the provision of said paragraph while an action for the judicial review of an administrative disposition is pending at another court with regard to another original administrative disposition or administrative disposition on appeal that was made based on the same factual or statutory cause as that of the former, the specified court with jurisdiction may, upon petition or by its own authority, transfer the whole or part of the action to such other court or any of the courts specified in paragraph (1) to paragraph (3), when it finds it appropriate while taking into consideration the address or location of each party, the address of each witness to be examined, the points at issue or evidence common to both cases, and other circumstances concerned. 例文帳に追加

５　前項の規定により特定管轄裁判所に同項の取消訴訟が提起された場合であつて、他の裁判所に事実上及び法律上同一の原因に基づいてされた処分又は裁決に係る抗告訴訟が係属している場合においては、当該特定管轄裁判所は、当事者の住所又は所在地、尋問を受けるべき証人の住所、争点又は証拠の共通性その他の事情を考慮して、相当と認めるときは、申立てにより又は職権で、訴訟の全部又は一部について、当該他の裁判所又は第一項から第三項までに定める裁判所に移送することができる。 - 日本法令外国語訳データベースシステム

Article 25 (1) In case where a specified measuring instrument that is required to undergo a periodic inspection pursuant to the provision of Article 19, paragraph 1 has been inspected by a certified measurer specified by the Ordinance of the Ministry of Economy, Trade and Industry for each type of specified measuring instruments by the method specified by the Ordinance of the Ministry of Economy, Trade and Industry set forth in Article 23, paragraphs 2 and 3, within the period specified by the Cabinet Order set forth in Article 19, paragraph 1, item 3 prior to the day of the periodic inspection and bears an indication affixed by such certified measurer pursuant to the provision of paragraph 3, if a person using such specified measuring instrument has notified, prior to the day of the periodic inspection, the prefectural governor or the head of the specified municipality having jurisdiction over the location of his/her place of business of such fact, said specified measuring instrument shall not be required to undergo a periodic inspection notwithstanding the provisions of the same Article. 例文帳に追加

第二十五条　第十九条第一項の規定により定期検査を受けなければならない特定計量器であって、その特定計量器の種類に応じて経済産業省令で定める計量士が、第二十三条第二項及び第三項の経済産業省令で定める方法による検査を実施期日前第十九条第一項第三号の政令で定める期間以内に行い、第三項の規定により表示を付したものについて、これを使用する者が、その事業所の所在地を管轄する都道府県知事又は特定市町村の長に実施期日までにその旨を届け出たときは、当該特定計量器については、同条の規定にかかわらず、当該定期検査を受けることを要しない。 - 日本法令外国語訳データベースシステム

Article 1-7 (1) The members of the Non-Life Insurance Policyholders Protection Corporation shall, with regard to each of the business year from the next business year of the business year prescribed in paragraph (1) of the preceding Article to the business year that contains the day when the Non-Life Insurance Policyholders Protection Corporation abolishes the Liquidation Account pursuant to the provision of Article 1-9 of the Supplementary Provisions, where the amount of obligations pertaining to borrowings to be imputed to the Liquidation Account pursuant to the provision of paragraph (2) of the preceding Article exceeds the amount of the assets belonging to the Liquidation Account, pay assessment to the Non-Life Insurance Policyholders Protection Corporation pursuant to the provisions of the articles of incorporation as funds to be allocated by the Non-Life Policyholders Protection Corporation to the performance of such obligations, in addition to the assessment set forth in Article 265-33, paragraph (1). 例文帳に追加

第一条の七　損害保険契約者保護損害保険契約者保護機構の会員は、前条第一項に規定する事業年度の翌事業年度から附則第一条の九の規定により損害保険契約者保護機構が清算勘定を廃止する日の属する事業年度までの各事業年度において、前条第二項の規定により清算勘定に帰属することとなった借入金に係る債務の額が清算勘定に属する資産の額を上回るときは、第二百六十五条の三十三第一項の規定による負担金のほか、損害保険契約者保護機構が当該債務の弁済に充てるための資金として、定款で定めるところにより、損害保険契約者保護機構に対し、負担金を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

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

(2) When making a registration of change of a right in relation to the real property that is included in the trust property in each of the cases listed in the left-hand column of the following table (excluding a registration set forth in Article 98, paragraph (3)), the person set forth in the middle column of said table shall be the person entitled to register, and the person set forth in the right-hand column of said table shall be the person obliged to register, respectively. In this case, the provision of the main clause of Article 22 shall not apply to the beneficiary (in cases where there is a trust administrator, the trust administrator; hereinafter the same shall apply in this paragraph). 例文帳に追加

２　信託財産に属する不動産についてする次の表の上欄に掲げる場合における権利の変更の登記（第九十八条第三項の登記を除く。）については、同表の中欄に掲げる者を登記権利者とし、同表の下欄に掲げる者を登記義務者とする。この場合において、受益者（信託管理人がある場合にあっては、信託管理人。以下この項において同じ。）については、第二十二条本文の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Article 76-2 In cases where the representative of a juridical person, the agent of a juridical person or of a person, the employee of a juridical person or a person, or any other person working for a juridical person or a person, has committed the crimes set forth in Article 73-2 to 74-6, the crimes set forth in Article 74-6-2 (except for paragraph (1), items (iii) and (iv)) or attempts thereof, or crimes set forth in Article 74-8 in relation to the business of the juridical person or the person, the juridical person or the person, along with the person who has committed the crime, shall be punished with the fine of each provision. 例文帳に追加

第七十六条の二　法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して第七十三条の二から第七十四条の六までの罪、第七十四条の六の二（第一項第三号及び第四号を除く。）の罪若しくはその未遂罪又は第七十四条の八の罪を犯したときは、行為者を罰するほか、その法人又は人に対しても、各本条の罰金刑を科する。 - 日本法令外国語訳データベースシステム

(2) Where a corporation listed in each item of the preceding paragraph has, after obtaining a certificate prescribed in the said paragraph, ceased to satisfy the requirements prescribed in the said paragraph or ceased to fall under the category of foreign corporation prescribed in the relevant item, the corporation shall, without delay on or after the day on which it has ceased to satisfy the said requirements or to fall under the said category, pursuant to the provision of a Cabinet Order, submit a notification to that effect to the competent district director and also give notice to that effect to the party to which the certificate shall be presented. 例文帳に追加

２　前項各号に掲げる法人で同項に規定する証明書の交付を受けたものが、その交付を受けた後、同項に規定する要件に該当しないこととなり、又は当該各号に規定する外国法人に該当しないこととなつた場合には、その該当しないこととなつた日以後遅滞なく、政令で定めるところにより、その旨を所轄税務署長に届け出るとともに、その証明書の提示先にその旨を通知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) Where a person listed in each item of the preceding paragraph has, after obtaining a certificate prescribed in the said paragraph, ceased to satisfy the requirements prescribed in the said paragraph or ceased to fall under the category of nonresident prescribed in the relevant item, the person shall, without delay on or after the day on which he/she has ceased to satisfy the said requirements or to fall under the said category, pursuant to the provision of a Cabinet Order, submit a notification to that effect to the competent district director having jurisdiction over the place for tax payment and also give notice to that effect to the party to which the certificate shall be presented. 例文帳に追加

２　前項各号に掲げる者で同項に規定する証明書の交付を受けたものが、その交付を受けた後、同項に規定する要件に該当しないこととなり、又は当該各号に規定する非居住者に該当しないこととなつた場合には、その該当しないこととなつた日以後遅滞なく、政令で定めるところにより、その旨を納税地の所轄税務署長に届け出るとともに、その証明書の提示先にその旨を通知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

(iv) The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded). 例文帳に追加

四　法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム

Article 284 The employer shall, when using an explosion-proof type electric machine and appliance set forth in Article 280 to 282 (limited to movable or portable ones) pursuant to the provision of the said each Article, check the said explosion-proof type electric machine and appliance and a movable electric cable connected with the said machine, and the condition of the connecting portion of the said machine and appliance and the said conductor before starting the use for the day, and immediately repair it when having found any abnormalities. 例文帳に追加

第二百八十四条　事業者は、第二百八十条から第二百八十二条までの規定により、当該各条の防爆構造電気機械器具（移動式又は可搬式のものに限る。）を使用するときは、その日の使用を開始する前に、当該防爆構造電気機械器具及びこれに接続する移動電線の外装並びに当該防爆構造電気機械器具と当該移動電線との接続部の状態を点検し、異常を認めたときは、直ちに補修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

(8) A Municipality, when a Designated Community-Based Service Provider requests payment for Allowance for Designated Community-Based Service, shall pay said amount after conducting an examination according to the amount specified by the Municipality pursuant to the provisions of the standards determined by the Ministry of Health, Labour, and Welfare as set forth in each item of paragraph (2) and pursuant to the provision of paragraph (4), and according to the standards pertaining to facilities and management of Designated Community-Based Service Business as prescribed by Article 78-4, paragraph (2) or paragraph (4) (limited to the part regarding the handling of Designated Community-Based Service). 例文帳に追加

８　市町村は、指定地域密着型サービス事業者から地域密着型介護サービス費の請求があったときは、第二項各号の厚生労働大臣が定める基準又は第四項の規定により市町村が定める額及び第七十八条の四第二項又は第四項に規定する指定地域密着型サービスの事業の設備及び運営に関する基準（指定地域密着型サービスの取扱いに関する部分に限る。）に照らして審査した上、支払うものとする。 - 日本法令外国語訳データベースシステム

Article 171-3 The provisions prescribed under Article 50-3, Article 50-4, Article 50-5, Article 50-6, Article 50-7, paragraph (2) of the Article 50-8, Article 50-10 and Article 50-11 shall apply mutatis mutandis to the training facility of aircraft dispatchers pursuant to the provision of paragraph (4) of the Article 29 of the Act applied mutatis mutandis in compliance with paragraph (4) of the Article 78 of the Act. In this case, the provision "application for designation of airman training facility (Form No. 19-4)" under paragraph (1) of the Article 50-3 shall be interpreted as "application for designation of aircraft dispatchers training facility (Form No. 29-2)"; the provision "restriction of paragraph (1), paragraph (2) and paragraph (3) of the Article 25 of the Act, restriction pertaining to the alteration of paragraph (1) of the Article 29-2 of the Act, certification of aeronautical English speaking competence under paragraph (1) of the Article 33 of the Act, certification of instrumental navigation under paragraph (1) of the Article 34 of the Act or the courses stipulated for each subject of basic techniques in maintenance pertaining to the competence test for the qualification of first class aircraft maintenance technician, second class aircraft maintenance technician, first class aircraft line maintenance technician, second class aircraft line maintenance technician and aircraft overhaul technician prescribed in Attachment 3" under paragraph (1) of the Article 50-3 shall be interpreted as "the courses pertaining to the aircraft dispatcher competence examination prescribed under paragraph (1) of the Article 78 of the Act"; the provision "the examinations under paragraph (1) of the Article 29 of the Act (including the cases where the provisions shall apply mutatis mutandis in compliance with Article 29-2 paragraph (2) of the Act, paragraph (3) of the Article 33 of the Act or paragraph (3) of the Article 34 of the Act)" under paragraph (1) of the Article 50-4, (a) shall be interpreted as "examinations under paragraph (1) of the Article 29 applied mutatis mutandis in compliance with paragraph (4) of the Article 78 of the Act"; the provision "paragraph (4) of the Article 29 of the Act" under paragraph (1) of the Article 50-6 shall be interpreted as "paragraph (4) of the Article 29 of the Act applied mutatis mutandis in compliance with paragraph (4) of the Article 78 of the Act"; the provision "designation statement of airman training facility (Form 19-5)" under Article 50-7 shall be interpreted as "designation statement of aircraft dispatchers training facility (Form 29-3)"; the term "preceding paragraph" in paragraph (2) of the Article 50-8 shall be interpreted as "competence examiner"; the provision "paragraph (5) of the Article 50-2" under Article 50-10 shall be interpreted as "item (vi) of the paragraph (1) of the Article 168"; the provision "paragraphs (3) and (4) of the Article 50-2" shall be interpreted as "Article 170-6". 例文帳に追加

第百七十一条の三　第五十条の三、第五十条の四、第五十条の五、第五十条の六第一項、第五十条の七、第五十条の八第二項、第五十条の十及び第五十条の十一の規定は、法第七十八条第四項において準用する法第二十九条第四項の規定による運航管理者の養成施設について準用する。この場合において、第五十条の三第一項中「航空従事者養成施設指定申請書（第十九号の四様式）」とあるのは「運航管理者養成施設指定申請書（第二十九号の二様式）」と、同条第三項第二号中「法第二十五条第一項、第二項及び第三項の限定、法第二十九条の二第一項の変更に係る限定、法第三十三条第一項の航空英語能力証明、法第三十四条第一項の計器飛行証明又は別表第三の一等航空整備士、二等航空整備士、一等航空運航整備士、二等航空運航整備士及び航空工場整備士の資格についての技能証明に係る整備の基本技術の科目の別ごとに定める過程」とあるのは「法第七十八条第一項の運航管理者技能検定に係る過程」と、第五十条の四第一号イ中「法第二十九条第一項（法第二十九条の二第二項、法第三十三条第三項又は法第三十四条第三項において準用する場合を含む。）の試験」とあるのは「法第七十八条第四項において準用する法第二十九条第一項の試験」と、第五十条の六第一項中「法第二十九条第四項」とあるのは「法第七十八条第四項において準用する法第二十九条第四項」と、第五十条の七中「航空従事者養成施設指定書（第十九号の五様式）」とあるのは「運航管理者養成施設指定書（第二十九号の三様式）」と、第五十条の八第二項中「前項」とあるのは「技能審査員」と、第五十条の十中「第五十条の二第五項」とあるのは「第百六十八条第一項第六号」と、「第五十条の二第三項及び第四項」とあるのは「第百七十条の六」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 66-7 (1) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)." 例文帳に追加

第六十六条の七　前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 68-91 (1) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act", the phrase "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article" shall be deemed to be replaced with "any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act", and the phrase "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)." 例文帳に追加

第六十八条の九十一　前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。 - 日本法令外国語訳データベースシステム

Article 132 The provisions of paragraph (2) and paragraph (4) through paragraph (6), Article 85 (Chairman, Expert Adviser and Clerk or Assistant of Sea-area Fisheries Adjustment Commission), Article 95 (Prohibition of Holding Multiple Offices), Article 96 (Restriction of Resignation of Commission Partner), Article 97-2 (Unemployment as Commission Member due to the Restriction of Employment), paragraph (1), paragraph (3) and paragraph (4), Article 98 (Term of Office), Article 100 through Article 102 (Dismissal and Meetings), and Article 116 through Article 119 (Collection of Reports, etc., Supervision, Expenses and Delegation Provision) shall apply mutatis mutandis to the Inland Waters Fishing Ground Management Commissions. In this case, "decide according to the standard established in a Cabinet Order based on the number of sea areas of each prefecture, the number of persons operating fisheries in the sea and the length of the shoreline, considering how the sea is used" in paragraph (2), Article 118 shall be deemed to be replaced with "equally deliver the amounts calculated pursuant to the provision of a Cabinet Order and decide according to the standard established in a Cabinet Order based on the number of the partner of the Inland Waters Association (which refers to the Inland Waters Association of paragraph (2), Article 18 of the Fisheries Cooperative Association Act) of each prefecture and the length of the river concerned, considering how the inland waters are used." 例文帳に追加

第百三十二条　第八十五条第二項、第四項から第六項まで（海区漁業調整委員会の会長、専門委員及び書記又は補助員）、第九十五条（兼職の禁止）、第九十六条（委員の辞職の制限）、第九十七条の二（就職の制限による委員の失職）、第九十八条第一項、第三項、第四項（任期）、第百条から第百二条まで（解任及び会議）及び第百十六条から第百十九条まで（報告徴収等、監督、費用及び委任規定）の規定は、内水面漁場管理委員会に準用する。この場合において、第百十八条第二項中「各都道府県の海区の数、海面において漁業を営む者の数及び海岸線の長さを基礎とし、海面」とあるのは、「政令で定めるところにより算出される額を均等に交付するほか、各都道府県の内水面組合（水産業協同組合法第十八条第二項の内水面組合をいう。）の組合員の数及び河川の延長を基礎とし、内水面」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

(16) A foreign intermediary shall, for each person who makes entries or records under the book-entry transfer system prescribed in the preceding paragraph, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system have been made with regard to the specified book-entry transfer national government bonds, etc. for which the said person who makes entries or records under the book-entry transfer system has made entries or records under the book-entry transfer system through the said foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said foreign intermediary has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds, etc., and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who makes the said entries or records under the book-entry transfer system. 例文帳に追加

１６　外国仲介業者は、前項に規定する振替記載等を受ける者の各人別に、政令で定めるところにより、当該振替記載等を受ける者が当該外国仲介業者から振替記載等を受けた特定振替国債等につき振替記載等がされた日その他の財務省令で定める事項を当該外国仲介業者が当該特定振替国債等の振替記載等を受けた特定振替機関等（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関が当該特定振替国債等の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該特定振替国債等につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記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

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation: 例文帳に追加

第六十六条の九の八　第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 40-11 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の十一　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条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控除する。 - 日本法令外国語訳データベースシステム

(3) No Material Modification, etc. to the Trust prescribed in paragraph (1) shall be effected in cases where the number of beneficial interests in the trust held by beneficiaries who raised objections within the period prescribed in paragraph (1)(ii) exceeds half of the total number of beneficial interests in said trust (or, if the conditions of each beneficial interest are not the same, cases where the price of beneficial interest in the trust held by such beneficiaries exceeded half of the total price of the beneficial interests in the trust as of the time of the public notice or notice pursuant to the provision of that paragraph, or any other cases specified by a Cabinet Office Ordinance). 例文帳に追加

３　第一項第二号の期間内に異議を述べた受益者の当該信託の受益権の個数が当該信託の受益権の総個数の二分の一を超えるとき（各受益権の内容が均等でない場合にあっては、当該信託の受益権の価格の額が同項の規定による公告又は催告の時における当該信託の受益権の価格の総額の二分の一を超えるときその他内閣府令で定めるとき）は、同項の重要な信託の変更等をしてはならない。 - 日本法令外国語訳データベースシステム

(3) The Minister of Health, Labour and Welfare may request each worker employed in any business with respect to which the insurance relation of Worker's Accident Insurance is established (including a person deemed to be a worker employed in a business with respect to which the insurance relation of Worker's Accident Insurance is established pursuant to the provision of Item 1, Paragraph 1, Article 34, Item 3, Paragraph 1, Article 35 or Item 1, Paragraph 1, Article 36 of the Worker's Accident Insurance Act) to report, or to submit a document or any other property, when he/she finds it necessary in relation with the payment of the special survivor benefit. 例文帳に追加

３　厚生労働大臣は、特別遺族給付金の支給に関し必要があると認めるときは、労災保険の保険関係が成立している事業に使用される労働者（労災保険法第三十四条第一項第一号、第三十五条第一項第三号又は第三十六条第一項第一号の規定により労災保険の保険関係が成立している事業に使用される労働者とみなされる者を含む。）に対し、報告又は文書その他の物件の提出を求めることができる。 - 日本法令外国語訳データベースシステム

(9) With reference to the dispositions of approvals set forth in paragraph 3 which were given by the National Personnel Authority during the preceding year (excluding those pertaining to the provision of paragraph 1), the National Personnel Authority shall report annually, without delay, to the Diet and the Cabinet, with respect to each of the dispositions of approvals, the government positions in the state organ provided for by rules of the National Personnel Authority as set forth in paragraph 2, specified independent administrative institution or the Japan Post, which were held by the persons pertaining to the approval during the five years prior to his/her separation, his/her position in the profit-making enterprise pertaining to the approval, the reasons for the approval and other necessary matters. 例文帳に追加

９　人事院は、毎年、遅滞なく、国会及び内閣に対し、前年において人事院がした第三項の承認の処分（第一項の規定に係るものを除く。）に関し、各承認の処分ごとに、承認に係る者が離職前五年間に在職していた第二項の人事院規則で定める国の機関、特定独立行政法人又は日本郵政公社における官職、承認に係る営利企業の地位、承認をした理由その他必要な事項を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

(v) The authority concerning the acceptance of the notification as provided by Article 33-2, paragraph 1 of the Act pertaining to the free employment placement businesses provided by the same paragraph or as provided by Article 32-8, paragraph 1 of the Act applied mutatis mutandis pursuant to paragraph 7 of the same Article, and the suspension of such businesses pursuant to the provision of Article 32-9, paragraph 2 of the Act: the director of the Prefectural Labor Bureau governing the location of the principal place of business of the facilities listed in each item of Article 33-2, paragraph 1 of the Act 例文帳に追加

五　法第三十三条の二第一項の無料の職業紹介事業に係る同項の規定又は同条第七項において準用する法第三十二条の八第一項の規定による届出の受理及び法第三十三条の二第七項において準用する法第三十二条の九第二項の規定による当該事業の停止に関する権限　法第三十三条の二第一項各号に掲げる施設の主たる事務所の所在地を管轄する都道府県労働局長 - 日本法令外国語訳データベースシステム

Article 97 (1) When a commission member is not eligible for election, he/shall lose employment. Whether or not each commission member is eligible for election shall be decided by the commission, excluding the case where he/she is not eligible for election since he/she falls under the provision of Article 252 of the Public Offices Election Act applied mutatis mutandis in item (ii), paragraph (1) or paragraph (2), Article 87 or Article 94. In this case, the decision to the effect that he/she is not eligible for election shall be made by a majority of not less two thirds of the attending commission members. 例文帳に追加

第九十七条　委員が被選挙権を有しない者であるときは、その職を失う。その被選挙権の有無は、委員が第八十七条第一項第二号若しくは第二項又は第九十四条において準用する公職選挙法第二百五十二条の規定に該当するため被選挙権を有しない場合を除くほか、委員会が決定する。この場合において、被選挙権を有しない旨の決定は、出席委員の三分の二以上の多数によらなければならない。 - 日本法令外国語訳データベースシステム

(ii) The provisions revising Article 18-8, Article 22, paragraph (2), and Article 22-3, paragraph (2), the provisions which delete Article 78, item (vi), the provisions revising Article 80, item (i) and Article 81, the provisions revising the table of Article 82, paragraph (2) (limited to the parts deleting the row of the Freshwater Fisheries Research Laboratory), the provisions revising Article 83, the provisions which add one Article after the same Article, and the provisions revising Article 87: the date specified by a Cabinet Order for each provision within the period until March 31, 1979 例文帳に追加

二　第十八条の八、第二十二条第二項及び第二十二条の三第二項の改正規定、第七十八条第六号を削る改正規定、第八十条第一号及び第八十一条の改正規定、第八十二条第二項の表の改正規定（淡水区水産研究所の項を削る部分に限る。）、第八十三条の改正規定、同条の次に一条を加える改正規定並びに第八十七条の改正規定　昭和五十四年三月三十一日までの間において、各規定につき、政令で定める日 - 日本法令外国語訳データベースシステム

(xi) a person who has refused, obstructed or challenged an entrance, inspection or submission of samples pursuant to the provision of Article 68 (1) (limited to the portion pertaining to nuclear source material users, international controlled material users, persons provided in each of the items under Article 61-3 (1) in the case that said items apply, persons provided in paragraphs (5), (6), (8) and (9) of said Article and international specified activities implementers), (2), (3) or (4), or has not given a statement or has given a false statement in response to a question, or 例文帳に追加

十一　第六十八条第一項（核原料物質使用者、国際規制物資使用者、第六十一条の三第一項各号のいずれかに該当する場合における当該各号に規定する者、同条第五項、第六項、第八項及び第九項に規定する者並びに国際特定活動実施者に係る部分に限る。）、第二項から第四項まで又は第十二項の規定による立入り、検査若しくは収去を拒み、妨げ、若しくは忌避し、又は質問に対して陳述をせず、若しくは虚偽の陳述をした者 - 日本法令外国語訳データベースシステム

(6) Notwithstanding the provision of paragraph (4), when the court finds, in consideration of the developments in proceedings and other circumstances, that it will contribute to more expeditious settlement of the dispute to make a final judgment only with regard to the action specified in each item of paragraph (3), the court may make a final judgment only with regard to said action. In this case, when the court has made a final judgment only with regard to said action, it may, until court proceedings for said action are completed, suspend court proceedings for a mandamus action, hearing opinions from the parties. 例文帳に追加

６　第四項の規定にかかわらず、裁判所は、審理の状況その他の事情を考慮して、第三項各号に定める訴えについてのみ終局判決をすることがより迅速な争訟の解決に資すると認めるときは、当該訴えについてのみ終局判決をすることができる。この場合において、裁判所は、当該訴えについてのみ終局判決をしたときは、当事者の意見を聴いて、当該訴えに係る訴訟手続が完結するまでの間、義務付けの訴えに係る訴訟手続を中止することができる。 - 日本法令外国語訳データベースシステム

Article 15 (1) A specified business operator shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, report to the competent minister each business year the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the energy consumption and other status of energy use in its factories, etc. (including the matters concerning efficiency in energy use and CO2 emissions from energy use) as well as the status of establishment, modification and abolition of energy-consuming facilities and other facilities relating to the rational use of energy. 例文帳に追加

第十五条　特定事業者は、毎年度、経済産業省令で定めるところにより、その設置している工場等におけるエネルギーの使用量その他エネルギーの使用の状況（エネルギーの使用の効率及びエネルギーの使用に伴つて発生する二酸化炭素の排出量に係る事項を含む。）並びにエネルギーを消費する設備及びエネルギーの使用の合理化に関する設備の設置及び改廃の状況に関し、経済産業省令で定める事項を主務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

Article 55 A specified freight carrier shall, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, prepare in the business year following the business year that contains the date of designation under paragraph (1) of the preceding Article and each subsequent business year, a medium- and long-term plan for the respective freight transportation categories pertaining to the designation for achieving the targets for the rational use of energy in freight transportation that are specified in the standards of judgment prescribed in Article 52, paragraph (1), and submit the plan to the Minister of Land, Infrastructure, Transport and Tourism. 例文帳に追加

第五十五条　特定貨物輸送事業者は、前条第一項の規定による指定を受けた日の属する年度の翌年度以降、毎年度、国土交通省令で定めるところにより、第五十二条第一項に規定する判断の基準となるべき事項において定められた貨物の輸送に係るエネルギーの使用の合理化の目標に関し、当該指定に係る貨物輸送区分ごとに、その達成のための中長期的な計画を作成し、国土交通大臣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

Article 116 (1) A measurement certification business operator shall, pursuant to the provision of the Ordinance of the Ministry of Economy, Trade and Industry, receive an inspection performed by the prefectural governor who has granted a registration to the measurement certification business operator (hereinafter referred to as a "measurement certifications inspection") with respect to specified measuring instruments used for measurement certifications (excluding those specified by the Cabinet Order set forth in Article 16, paragraph 1) at intervals, specified by Cabinet Order for each specified measuring instrument, from the date of registration set forth in Article 107; provided, however, that this shall not apply to the following specified measuring instruments: 例文帳に追加

第百十六条　計量証明事業者は、第百七条の登録を受けた日から特定計量器ごとに政令で定める期間ごとに、経済産業省令で定めるところにより、計量証明に使用する特定計量器（第十六条第一項の政令で定めるものを除く。）であって政令で定めるものについて、その登録をした都道府県知事が行う検査（以下「計量証明検査」という。）を受けなければならない。ただし、次に掲げる特定計量器については、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

(3) Administrative agencies may, in cases where the location of an anticipated subject party of an Adverse Disposition is unknown, accomplish the notice pursuant to the provision of paragraph 1 of this Article by posting, on the notice board of their offices, the name of the addressee, the matters listed in items 3 and 4 of paragraph 1, and a statement that the administrative agency will deliver to the addressee in question at any time a document addressing each of the matters listed in the said items of the said paragraph. Accordingly, notice shall be deemed to have attained the addressee two weeks after its posting. 例文帳に追加

３　行政庁は、不利益処分の名あて人となるべき者の所在が判明しない場合においては、第一項の規定による通知を、その者の氏名、同項第三号及び第四号に掲げる事項並びに当該行政庁が同項各号に掲げる事項を記載した書面をいつでもその者に交付する旨を当該行政庁の事務所の掲示場に掲示することによって行うことができる。この場合においては、掲示を始めた日から二週間を経過したときに、当該通知がその者に到達したものとみなす。 - 日本法令外国語訳データベースシステム

(7) For the purpose of application of the provisions of paragraph (1)(i) or the preceding paragraph in cases where any voting right holder has exercised only part of his/her voting right pursuant to the provision of Article 172(2) (including cases where applied mutatis mutandis pursuant to paragraph (3) of said Article) in order to consent to a proposed rehabilitation plan (excluding one who has not exercised the remaining part of the voting right), for each such voting right holder, the number of voting right holders prescribed in paragraph (1)(i) shall be increased by one and the number of voting right holders who have exercised voting rights to consent to the proposed rehabilitation plan shall be increased by one-half, respectively. 例文帳に追加

７　第百七十二条第二項（同条第三項において準用する場合を含む。）の規定によりその有する議決権の一部のみを再生計画案に同意するものとして行使した議決権者（その余の議決権を行使しなかったものを除く。）があるときの第一項第一号又は前項の規定の適用については、当該議決権者一人につき、同号に規定する議決権者の数に一を、再生計画案に同意する旨の議決権の行使をした議決権者の数に二分の一を、それぞれ加算するものとする。 - 日本法令外国語訳データベースシステム

(5) A person who intends to receive Worker Dispatching services from a dispatching business operator, with regard to work other than the work listed in each item of paragraph (1) of Article 40-2, based on a new worker dispatch contract, shall, in concluding the worker dispatch contract concerned pursuant to the provisions of paragraph (1), notify the dispatching business operator concerned, in advance, of the first day on which receiving Worker Dispatching services will be in conflict with the provisions of paragraph (1) of the same Article with regard to the work concerned since the day on which provision of the Worker Dispatching services concerned commences. 例文帳に追加

５　第四十条の二第一項各号に掲げる業務以外の業務について派遣元事業主から新たな労働者派遣契約に基づく労働者派遣の役務の提供を受けようとする者は、第一項の規定により当該労働者派遣契約を締結するに当たり、あらかじめ、当該派遣元事業主に対し、当該労働者派遣の役務の提供が開始される日以後当該業務について同条第一項の規定に抵触することとなる最初の日を通知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

(ii) The provisions revising Article 18-8, Article 22, paragraph 2, and Article 22-3, paragraph 2, the provisions which delete Article 78, item 6, the provisions revising Article 80, item 1 and Article 81, the provisions revising the table of Article 82, paragraph 2 (limited to the parts deleting the row of the Freshwater Fisheries Research Laboratory), the provisions revising Article 83, the provisions which add one Article after the same Article, and the provisions revising Article 87: the date specified by a Cabinet Order for each provision within the period until March 31, 1979 例文帳に追加

二第十八条の八、第二十二条第二項及び第二十二条の三第二項の改正規定、第七十八条第六号を削る改正規定、第八十条第一号及び第八十一条の改正規定、第八十二条第二項の表の改正規定（淡水区水産研究所の項を削る部分に限る。）、第八十三条の改正規定、同条の次に一条を加える改正規定並びに第八十七条の改正規定昭和五十四年三月三十一日までの間において、各規定につき、政令で定める日 - 経済産業省

Article 214 (1) Where a person listed in each of the following items, who satisfies the requirements specified by a Cabinet Order and who receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment, certifying that the person who receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the person has presented the certificate to the person who pays the domestic source income, the person who makes payment, notwithstanding the provision of Article 212(1) (Withholding Liability), shall not be required to collect and pay income tax with respect to the domestic source income to be paid to the person who has presented the certificate while the certificate remains valid: 例文帳に追加

第二百十四条　次の各号に掲げる者で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつき納税地の所轄税務署長の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その支払をする者は、その証明書が効力を有している間にその証明書を提示した者に対して支払う当該国内源泉所得については、第二百十二条第一項（源泉徴収義務）の規定にかかわらず、所得税を徴収して納付することを要しない。 - 日本法令外国語訳データベースシステム

Article 1-8 (1) For each of the business years from the business year in which the Non-Life Insurance Policyholders Protection Corporation is established to the business year in which the Liquidation Account is abolished pursuant to the provision of the following Article, where the Liquidation Account is created, or to the business year to which belongs the date prescribed in Article 1-6, paragraph (1) of the Supplementary Provisions to be specified by a Cabinet Order, where the Liquidation Account is not created, the Non-Life Insurance Policyholders Protection Corporation shall, notwithstanding the provision of Article 265-37, have its budget and financial plan for the business year approved by the Prime Minister and the Minister of Finance, prior to the start of the business year (or, for the business year in which the Non-Life Insurance Policyholders Protection Corporation is established, without delay after its establishment). The same shall apply to any amendment thereto. 例文帳に追加

第一条の八　損害保険契約者保護機構は、損害保険契約者保護機構の成立の日を含む事業年度から、清算勘定が設けられた場合にあっては次条の規定により清算勘定を廃止した日の属する事業年度まで、清算勘定が設けられなかった場合にあっては附則第一条の六第一項に規定する政令で定める日の属する事業年度までの各事業年度においては、第二百六十五条の三十七の規定にかかわらず、当該事業年度の開始前に（損害保険契約者保護機構の成立の日を含む事業年度にあっては、成立後遅滞なく）、同条の規定により作成する当該事業年度の予算及び資金計画について、内閣総理大臣及び財務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

(12) Notwithstanding the provision of paragraph (10), with regard to the decision under paragraph (1) (limited to the decision pertaining to Article 178(1), items (iii) to (v) inclusive), if prosecution is instituted for the same case and if said case is pending in the court at the time of issuance of said decision, such decision shall come into effect when the court decision on the same case becomes final and binding; provided, however, that when there is a final and binding court decision on the same case which orders the recipient of said decision confiscation of the properties listed in each item of Article 198-2(1) or collection of equivalent values of the properties listed in each item of Article 198-2(1), the decision shall come into effect when a transcript of documents pertaining to the disposition of change under paragraph (7) of the following Article has been served. 例文帳に追加

１２　第一項の決定（第百七十八条第一項第三号から第五号までに係るものに限る。）は、当該決定の時において、同一事件について公訴が提起されている場合であつて、当該事件が裁判所に係属するときは、第十項の規定にかかわらず、当該事件についての裁判が確定した時から、その効力を生ずる。ただし、当該事件について、当該決定を受けた者に対し、第百九十八条の二第一項各号に掲げる財産の没収又は同項各号に掲げる財産の価額の追徴の確定裁判があつたときは、次条第七項の規定による変更の処分に係る文書の謄本が送達された時から、その効力を生ずる。 - 日本法令外国語訳データベースシステム

Article 133 The provision of Article 92, paragraph 1 shall apply mutatis mutandis to a designation set forth in Article 127, paragraph 1, and the provisions of Article 61, Article 62, Article 65 and Article 66 shall apply mutatis mutandis to persons who have received a designation set forth in Article 127, paragraph 1. In this case, the term "two years" in Article 92, paragraph 1, items 1 and 2 shall be deemed to be replaced with "one year", the term "Article 99" in the same items shall be deemed to be replaced with "Article 132", the term "paragraph 1 of the preceding Article" in Article 61 shall be deemed to be replaced with "Article 92, paragraph 1 as applied mutatis mutandis pursuant to Article 133", the term "each item of Article 59" in Article 62, paragraph 1 shall be deemed to be replaced with "each item of Article 127, paragraph 2." 例文帳に追加

第百三十三条　第九十二条第一項の規定は第百二十七条第一項の指定に、第六十一条、第六十二条、第六十五条及び第六十六条の規定は第百二十七条第一項の指定を受けた者に準用する。この場合において、第九十二条第一項第一号及び第二号中「二年」とあるのは「一年」と、同号中「第九十九条」とあるのは「第百三十二条」と、第六十一条中「前条第一項」とあるのは「第百三十三条において準用する第九十二条第一項」と、第六十二条第一項中「第五十九条各号」とあるのは「第百二十七条第二項各号」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

(2) The provision of the first sentence of the preceding paragraph shall also apply where a representative person, agent, employee or other worker (hereinafter referred to as a "representative person, etc." in this paragraph and paragraph (4)) of a person set forth in items (ii) to (v) of Article 40(1) or person who was a person set forth in these items, or of a person listed in each item of Article 230(1) (excluding an heir) or person who was a person set forth in item (ii) or (iii) of Article 230(1) (excluding an heir), or of a person set forth in each of the items of Article 244-6(1) or person who was a person set forth in these items (each of such persons shall hereinafter be referred to as a "person under duty of explanation" in this paragraph), in connection with the business of the person under duty of explanation, in violation of the provisions of Article 40(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), Article 230(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article) or Article 244-6(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article), has refused to give an explanation or given a false explanation. The same shall apply where a representative person, etc. of a person under duty of explanation, in connection with the business of the person under duty of explanation, in violation of the provision of Article 40(1) (including cases where applied mutatis mutandis pursuant to paragraph (2) of said Article) as applied mutatis mutandis pursuant to Article 96(1), has refused to give an explanation or given a false explanation. 例文帳に追加

２　第四十条第一項第二号から第五号までに掲げる者若しくは当該各号に掲げる者であった者、第二百三十条第一項各号に掲げる者（相続人を除く。）若しくは同項第二号若しくは第三号に掲げる者（相続人を除く。）であった者又は第二百四十四条の六第一項各号に掲げる者若しくは同項各号に掲げる者であった者（以下この項において「説明義務者」という。）の代表者、代理人、使用人その他の従業者（以下この項及び第四項において「代表者等」という。）が、その説明義務者の業務に関し、第四十条第一項（同条第二項において準用する場合を含む。）、第二百三十条第一項（同条第二項において準用する場合を含む。）又は第二百四十四条の六第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、前項前段と同様とする。説明義務者の代表者等が、その説明義務者の業務に関し、第九十六条第一項において準用する第四十条第一項（同条第二項において準用する場合を含む。）の規定に違反して、説明を拒み、又は虚偽の説明をしたときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十二　第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation: 例文帳に追加

第六十八条の九十三の八　第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度（以下この条において「前十年以内の各連結事業年度」という。）において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内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された金額（この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。）があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条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控除する。 - 日本法令外国語訳データベースシステム

In light of actual conditions of the food(s) imported into Japan, in FY 2010, the Ministry of Health, Labour and Welfare (hereinafter referred to as “the MHLW”) and quarantine stations expanded the scope of items to be inspected at the time of importation by increasing the number of food sanitation inspectors, expanding inspection facilities and introducing testing equipment, and reinforced import inspections and guidance, such as monitoring inspections (meaning the inspections that are systematically implemented every fiscal year for the purpose of monitoring safety conditions of various foods based on the provision of Article 28 of the Food Sanitation Act (Act No. 233 of 1947; hereinafter referred to as “the Act”) and of taking measures including reinforced inspections at the time when violations of the Act are found; hereinafter the same applies) and inspection orders (meaning the orders requiring importers to have imported foods with a high possibility of violating the Act inspected each time that the goods are imported, based on the provision of Article 26 of the Act; hereinafter the same applies).例文帳に追加

これら我が国に輸入される食品等の現状を踏まえ、平成 22 年度において、厚生労働省本省（以下「本省」という。）及び検疫所は、全国の検疫所における食品衛生監視員の増員、検査施設の増築、検査機器の整備による輸入時の検査項目の拡充を図るとともに、モニタリング検査（食品衛生法（昭和 22 年法律第233 号。以下「法」という。）第 28 条の規定に基づき多種多様な食品等について食品安全の状況を幅広く監視すること及び法違反が発見された場合に、輸入時の検査を強化するなどの対策を講ずることを目的として、年度ごとに計画的に実施する検査をいう。以下同じ。）や検査命令（法第 26 条の規定に基づき法違反の可能性が高いと見込まれる輸入食品等について、輸入者に対して輸入の都度の検査を命じるものをいう。以下同じ。）等の輸入時における監視指導の強化を行った。 - 厚生労働省