「each provision」に関連した英語例文の一覧と使い方(13ページ目) - Weblio英語例文検索

(2) Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-93-8(1); hereinafter the same shall apply in this paragraph) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year. 例文帳に追加

２　特殊関係株主等である内国法人の前項各号に掲げる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連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十三の八第一項に規定する個別課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-8(1); hereinafter the same shall apply in this Article) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year. 例文帳に追加

２　連結法人の前項各号に掲げる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事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Article 68-38 For the purpose of the trial prescribed in Article 46(1) for the trademark registration pertaining to an application for trademark registration under Article 68-32(1) or 68-33(1), the term "falls under any of the following items" in the said paragraph shall be replaced with "falls under any of the following items or has been made in violation of the provision of Article 68-32(1), 68-33(1) or each item of Article 68-32(2) (including cases where applied mutatis mutandis upon reading the specified terms in accordance with Article 68-33(2))." 例文帳に追加

第六十八条の三十八　第六十八条の三十二第一項又は第六十八条の三十三第一項の規定による商標登録出願に係る商標登録についての第四十六条第一項の審判については、同項中「次の各号のいずれかに該当するとき」とあるのは、「次の各号のいずれかに該当するとき又は第六十八条の三十二第一項若しくは第六十八条の三十三第一項若しくは第六十八条の三十二第二項各号（第六十八条の三十三第二項において読み替えて準用する場合を含む。）の規定に違反してされたとき」とする。 - 日本法令外国語訳データベースシステム

Article 23 (1) The business operator (or, in case the master contractor is deemed as the business operator pursuant to the provision of Article 8, paragraph (1) or (2), the subcontractor employing any daily work insured person other than the workers employed by the master contractor, among other workers pertaining to such business, in respect of the stamp insurance premiums pertaining to such daily work insured person; hereinafter the same shall apply in this Article to Article 25 inclusive, Article 30, Article 31, Article 42, Article 43 and Article 46) shall pay the stamp insurance premiums pertaining to the daily work insured person each time the business operator pays any wage to such person. 例文帳に追加

第二十三条　事業主（第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあつては、当該事業に係る労働者のうち元請負人が使用する労働者以外の日雇労働被保険者に係る印紙保険料については、当該日雇労働被保険者を使用する下請負人。以下この条から第二十五条まで、第三十条、第三十一条、第四十二条、第四十三条及び第四十六条において同じ。）は、日雇労働被保険者に賃金を支払うつどその者に係る印紙保険料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

(4) Notwithstanding the provision of paragraph 1 and the preceding paragraph, the Contract on Insurance or Other Financial Security pertaining to a General Ship that does not require to use Bunker Oil for its navigation shall be an insurance contract that covers the damage listed in item 2 of paragraph 1 or a contract that secures the payment of the cost, and the amount of insurance to cover the damage of Owner of General Ship listed in the said item or the amount for which the payment of cost required for removing the said general ship or taking other measures is secured shall not be less than the amount equivalent to the Amount of Limit of Liability for each General Ship pertaining to the Contract. 例文帳に追加

４　第一項及び前項の規定にかかわらず、その航行に際し燃料油を用いることを要しない一般船舶に係る保障契約は、第一項第二号に掲げる損害をてん補する保険契約又はその費用の支払を担保する契約とし、かつ、当該契約において一般船舶所有者等の同号に掲げる損害をてん補するための保険金額又は当該一般船舶の撤去その他の措置に要する費用の支払が担保されている額が、当該契約に係る一般船舶ごとに、責任限度額に相当する額に満たないものであつてはならない。 - 日本法令外国語訳データベースシステム

Article 63 (1) A specified consigner 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 in freight transportation consigned to freight carriers and other status of energy use in such freight transportation (including the matters concerning efficiency in energy use in the freight transportation and CO2 emissions from energy use in the freight transportation) as well as the status of implementation of the necessary measures for the rational use of energy in the freight transportation. 例文帳に追加

第六十三条　特定荷主は、毎年度、経済産業省令で定めるところにより、貨物輸送事業者に行わせる貨物の輸送に係るエネルギーの使用量その他当該貨物の輸送に係るエネルギーの使用の状況（当該貨物の輸送に係るエネルギーの使用の効率及び当該貨物の輸送に係る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。）及び当該貨物の輸送に係るエネルギーの使用の合理化のために必要な措置の実施の状況に関し、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

(2) The provision of the preceding paragraph shall also apply where a representative person, agent, employee or other worker (referred to as a "representative person, etc." in paragraph (4)) of a person set forth in Article 41, paragraph (1), item (ii) to item (v) or person who was in the past a person set forth in each of these items (these persons shall hereinafter be referred to as a "person under a duty to report" in this paragraph) has refused to report as required under the provisions of paragraph (1) of said Article as applied directly or mutatis mutandis pursuant to paragraph (2) of said Article (including cases where these provisions are applied mutatis mutandis pursuant to Article 55, paragraph (1)), or has made a false report, in connection with the business of the person under a duty to report,. 例文帳に追加

２　第四十一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（以下この項において「報告義務者」という。）の代表者、代理人、使用人その他の従業者（第四項において「代表者等」という。）が、その報告義務者の業務に関し、同条第一項又は同条第二項において準用する同条第一項（これらの規定を第五十五条第一項において準用する場合を含む。）の規定による報告を拒み、又は虚偽の報告をしたときも、前項と同様とする。 - 日本法令外国語訳データベースシステム

(5) Where the amount of distribution to be given to each bankruptcy creditor is determined pursuant to the provision of paragraph (1), if, with regard to a bankruptcy creditor who has not filed a proof under the provisions of Article 111(1)(iv) or Article 113(2), the amount of distribution determined for said bankruptcy creditor is less than the amount specified by the Rules of the Supreme Court as prescribed in Article 111(1)(iv), a bankruptcy trustee shall make a final distribution of said amount of distribution to bankruptcy creditors other than said bankruptcy creditor. In this case, the amount of distribution to be given to such other bankruptcy creditors shall be determined while taking into consideration said amount of distribution. 例文帳に追加

５　第一項の規定により破産債権者に対する配当額を定めた場合において、第百十一条第一項第四号及び第百十三条第二項の規定による届出をしなかった破産債権者について、その定めた配当額が同号に規定する最高裁判所規則で定める額に満たないときは、破産管財人は、当該破産債権者以外の他の破産債権者に対して当該配当額の最後配当をしなければならない。この場合においては、当該配当額について、当該他の破産債権者に対する配当額を定めなければならない。 - 日本法令外国語訳データベースシステム

Also, in the finance and insurance sectors, the following causes were seen to overlap, resulting in the rapid global expansion of M&A targeting the financial industry: (a) Due to the introduction of the Euro in January 1999, along with the disappearance of the market boundaries of each country’s currency, the competition intensified within the financial industry due to the progress in system developments, (b) There was active M&A targeting investment banks, to bring the know-how on intermediation or provision for financial advice for company mergers and acquisitions, (c) Acquisitions of the U.S. financial institutions by the financial institutions in the EU region had increased due to the U.S. deregulation of the Financial Services Modernization Act, etc.例文帳に追加

また、金融・保険分野においては、①1999年1月のユーロ導入によって、各国通貨による市場の境界がなくなるとともに、制度整備が進んだことから、金融業界の競争が激化したこと、②企業合併・買収を仲介したり財務アドバイスを行うノウハウを自社に取り込むために、投資銀行を対象とするM&Aが活発化したこと、③米国における金融制度改革法などによる規制緩和を背景にEU 域内金融機関による米国金融機関の買収が増加したことなどの要因も重なり、金融業のM&Aが世界的に急拡大したものと見られる。 - 経済産業省

Article 15-2 The amount of the general insurance premiums, among the labor insurance premiums payable pursuant to the provision of the preceding Article, paragraph (1) or (2) by the business operator of a business employing older workers for which the amount prescribed by Article 11-2 is acknowledged as the amount of the general insurance premiums pursuant to the provision of the same Article (hereinafter referred to as the "businesses pertaining to older worker exemptions" in Article 19-2 and Article 30), shall be, as specified by a Cabinet Order and notwithstanding the provision of the same Article, paragraph (1), item (i) or (ii), or paragraph (2), item (i) or (ii), the amount obtained by reducing, from the amount listed in each such item, the amount not exceeding the amount obtained by multiplying the prospective amount of total wages of older workers (if such amount includes a fraction less than one thousand yen, the amount after discarding such fraction pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; hereinafter the same shall apply in this Article and in Article 19-2) pertaining to the older workers employed during such insurance year (or the older workers employed during the period from the establishment of such insurance relation to the end of such insurance year in case the insurance relation is established in the midst of an insurance year) (or the amount of total wages of older workers pertaining to the older workers employed during the immediately preceding insurance year, in case prescribed as such in the Ordinance of the Ministry of Health, Labour and Welfare), by the employment insurance rate. 例文帳に追加

第十五条の二　第十一条の二の規定により一般保険料の額を同条の規定による額とすることとされた高年齢労働者を使用する事業（第十九条の二及び第三十条において「高年齢者免除額に係る事業」という。）の事業主が前条第一項又は第二項の規定により納付すべき労働保険料のうち一般保険料の額は、政令で定めるところにより、同条第一項第一号若しくは第二号又は第二項第一号若しくは第二号の規定にかかわらず、当該各号の規定による額から、その保険年度に使用する高年齢労働者（保険年度の中途に保険関係が成立したものについては、当該保険関係が成立した日からその保険年度の末日までに使用する高年齢労働者）に係る高年齢者賃金総額（その額に千円未満の端数がある場合には、厚生労働省令で定めるところにより端数計算をした後の額。以下この条及び第十九条の二において同じ。）の見込額（厚生労働省令で定める場合にあつては、直前の保険年度に使用した高年齢労働者に係る高年齢者賃金総額）に雇用保険率を乗じて得た額を超えない額を減じた額とする。 - 日本法令外国語訳データベースシステム

Article 1 The purpose of this Act is to improve the welfare of persons (adults) and children with disabilities through the provision of benefits for necessary disability welfare services and provision of other forms of support to enable persons (adults) and children with disabilities to live independent daily or social lives according to their respective abilities and aptitudes, as well as to help bring about the realization of local communities in which citizens can live peacefully and securely with respect for each other's personality and character, regardless of disabilities, according to the basic principles of the Basic Act for Persons with Disabilities (Act No.84 of 1970), combined with the Act for the welfare of Persons with Physical Disabilities (Act No.283 of 1949), the Act for the welfare of persons with intellectual disabilities (Act No.37 of 1960), the Act for the Mental Health and Welfare of the Persons with Mental Disorders (Act No.123 of 1950), the Child Welfare Act (Act No.164 of 1947), and other Acts pertaining to the welfare of persons (adults) and children with disabilities. 例文帳に追加

第一条　この法律は、障害者基本法（昭和四十五年法律第八十四号）の基本的理念にのっとり、身体障害者福祉法（昭和二十四年法律第二百八十三号）、知的障害者福祉法（昭和三十五年法律第三十七号）、精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）、児童福祉法（昭和二十二年法律第百六十四号）その他障害者及び障害児の福祉に関する法律と相まって、障害者及び障害児がその有する能力及び適性に応じ、自立した日常生活又は社会生活を営むことができるよう、必要な障害福祉サービスに係る給付その他の支援を行い、もって障害者及び障害児の福祉の増進を図るとともに、障害の有無にかかわらず国民が相互に人格と個性を尊重し安心して暮らすことのできる地域社会の実現に寄与することを目的とする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

３　法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者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るものを除く。）は、当該法人の各事業年度の所得の金額（同法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount. 例文帳に追加

第百七十一条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム

(2) In cases where there is a provision on the vote by Special Directors pursuant to the provisions of the preceding paragraph, directors other than the Special Directors shall not be required to attend the board of directors meeting that decides the matters listed in item (i) and item (ii) of Article 362(4). For the purpose of the application of the provisions of the main clause of Article 366(1) and Article 368 to such cases, "any director" in the main clause of 366(1) shall be read as "any Special Director (referring to the Special Director provided for in Article 373(1). The same shall apply in Article 368)," "in the articles of incorporation" in Article 368(1) shall be read as "by the board of directors," "each director" in the same paragraph shall be read as "each Special Director," "directors (" in paragraph (2) of that article shall be read as "Special Directors (," and "directors and" in the same paragraph shall be read as "Special Directors and." 例文帳に追加

２　前項の規定による特別取締役による議決の定めがある場合には、特別取締役以外の取締役は、第三百六十二条第四項第一号及び第二号に掲げる事項の決定をする取締役会に出席することを要しない。この場合における第三百六十六条第一項本文及び第三百六十八条の規定の適用については、第三百六十六条第一項本文中「各取締役」とあるのは「各特別取締役（第三百七十三条第一項に規定する特別取締役をいう。第三百六十八条において同じ。）」と、第三百六十八条第一項中「定款」とあるのは「取締役会」と、「各取締役」とあるのは「各特別取締役」と、同条第二項中「取締役（」とあるのは「特別取締役（」と、「取締役及び」とあるのは「特別取締役及び」とする。 - 日本法令外国語訳データベースシステム

Article 67 (1) The Minister of MEXT, the Minister of METI, the Minister of MLIT or the prefectural public safety commission may request, within the limit necessary for enforcing this Act (the provision of Article 59 (6) in the case of the prefectural public safety commission), any licensee of nuclear energy activity, etc. (including any nuclear source material user, any person using international controlled material and any international specified activities implementer) to submit a report relating to his/her activity, in accordance with the classifications for licensee of nuclear energy activity, etc. listed in each item under Article 64 (3) (notwithstanding said classifications in each of the items in said paragraph, the Minister of MEXT shall make this request to nuclear source material users, persons using international controlled material and international specified activities implementers, and the prefectural public safety commission shall make this request in the case that the notification provided in Article 59 (5) has been made). 例文帳に追加

第六十七条　文部科学大臣、経済産業大臣、国土交通大臣又は都道府県公安委員会は、この法律（都道府県公安委員会にあつては、第五十九条第六項の規定）の施行に必要な限度において、原子力事業者等（核原料物質使用者、国際規制物資を使用している者及び国際特定活動実施者を含む。）に対し、第六十四条第三項各号に掲げる原子力事業者等の区分（同項各号の当該区分にかかわらず、核原料物質使用者、国際規制物資を使用している者及び国際特定活動実施者については文部科学大臣とし、第五十九条第五項に規定する届出をした場合については都道府県公安委員会とする。）に応じ、その業務に関し報告をさせることができる。 - 日本法令外国語訳データベースシステム

(14) A qualified foreign intermediary shall, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said qualified 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 qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified 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 book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) 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 or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application. 例文帳に追加

１４　適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債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適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等（当該適格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、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債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、当該振替国債又は振替地方債につき帳簿を備え、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

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a resident listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to in the next paragraph as the "case where a specified foreign subsidiary company, etc. has a fixed facility"), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc." 例文帳に追加

３　第一項各号に掲げる居住者に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a domestic corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign subsidiary company, etc. has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc." 例文帳に追加

３　第一項各号に掲げる内国法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

３　連結法人が各連結事業年度において支出した寄附金の額（法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該連結法人に係る国外関連者に対するもの（同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者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るものを除く。）は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」とする。 - 日本法令外国語訳データベースシステム

(3) With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a consolidated corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the "case where a specified foreign subsidiary company, etc. has a fixed facility" in the next paragraph), the phrase "amount that is adjusted" in the said paragraph shall be deemed to be replaced with "amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc." 例文帳に追加

３　第一項各号に掲げる連結法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。 - 日本法令外国語訳データベースシステム

(ii) In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item: The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as "bonds" in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero). 例文帳に追加

二　本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合　当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零） - 日本法令外国語訳データベースシステム

(2) A person who intends to employ the persons who are to graduate from schools (excluding elementary schools and kindergartens), special training schools, or the facilities or polytechnic colleges listed in each item of Article 15-6, paragraph 1 of the Human Resources Development Promotion Act (hereinafter collectively referred to as "facilities" in this Article) (hereinafter referred to as "new school graduates" in this paragraph) shall give notice of the same to the Public Employment Security Office or the principal of the facilities (limited to the Task-Sharing School Principal and a person operating the employment placement businesses by giving the notification pursuant to the provision of Article 33-2, paragraph 1 of the Act; the same shall apply in paragraph 4) in advance if either of the following items is applicable. 例文帳に追加

２　学校（小学校及び幼稚園を除く。）、専修学校、職業能力開発促進法第十五条の六第一項各号に掲げる施設又は職業能力開発総合大学校（以下この条において「施設」と総称する。）を新たに卒業しようとする者（以下この項において「新規学卒者」という。）を雇い入れようとする者は、次の各号のいずれかに該当する場合においては、あらかじめ、公共職業安定所又は施設の長（業務分担学校長及び法第三十三条の二第一項の規定により届出をして職業紹介事業を行う者に限る。第四項において同じ。）にその旨を通知するものとする。 - 日本法令外国語訳データベースシステム

Article 66-18 A Financial Instruments Intermediary Service Provider shall, pursuant to the provisions of a Cabinet Office Ordinance, keep explanatory documents prepared by the Entrusting Financial Instruments Business Operator, etc., for each business year of said Entrusting Financial Instruments Business Operator, etc., in accordance with the provision of Article 46-4 or Article 49-3 (in cases where said Entrusting Financial Instruments Business Operator, etc., is a Registered Financial Institution, the provisions of Article 21(1) and (2) of the Banking Act (Act No. 59 of 1981) or other provisions specified by a Cabinet Order) at all of its business offices or offices for Financial Instruments Intermediary Service and make them available for public inspection. 例文帳に追加

第六十六条の十八　金融商品仲介業者は、内閣府令で定めるところにより、所属金融商品取引業者等の事業年度ごとに、所属金融商品取引業者等が第四十六条の四又は第四十九条の三の規定（当該所属金融商品取引業者等が登録金融機関である場合には、銀行法（昭和五十六年法律第五十九号）第二十一条第一項及び第二項その他政令で定める規定）により作成する説明書類を金融商品仲介業を行うすべての営業所又は事務所に備え置き、公衆の縦覧に供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) Notwithstanding the provision of the preceding paragraph, when a Financial Instruments Exchange has listed on the Financial Instruments Exchange Market established by itself the Securities specified in Article 124(1) for the purpose of sales and purchase; or the Securities, Financial Indicators or Options under said paragraph for the purpose of Market Transactions of Derivatives, if a Financial Instruments Exchange intends to delist said Securities, Financial Indicators or Options, it shall obtain approval on said delisting from the Prime Minister, for each Financial Instruments Exchange Market subject to said delisting; provided, however, that this shall not apply to cases where such delisting is made based on the order given under Article 129(1). 例文帳に追加

２　前項の規定にかかわらず、金融商品取引所は、第百二十四条第一項の有価証券をその売買のため、又は同項の有価証券、金融指標又はオプションを市場デリバティブ取引のためその開設する取引所金融商品市場に上場している場合において、当該有価証券、金融指標又はオプションの上場を廃止しようとするときは、その上場を廃止しようとする取引所金融商品市場ごとに、その上場の廃止について、内閣総理大臣の承認を受けなければならない。ただし、第百二十九条第一項の規定による命令に基づき上場を廃止する場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) The municipal mayor, prefectural governor or Minister of Internal Affairs and Communications specified in each of the items of the preceding paragraph according to the categories of manufacturing facility, storage facility or handling facility listed in the respective items (hereinafter referred to as the "municipal mayor, etc." in this Chapter and the following Chapter) shall, upon application for permission under the provision of said paragraph, grant permission if the position, structure and equipment of the manufacturing facility, storage facility or handling facility conform to the technical standards set forth in paragraph (4) of the preceding Article and the storage or handling of hazardous materials to be conducted at the manufacturing facility, storage facility or handling facility is unlikely to hinder the maintenance of public safety or the prevention of the occurrence of disasters. 例文帳に追加

２　前項各号に掲げる製造所、貯蔵所又は取扱所の区分に応じ当該各号に定める市町村長、都道府県知事又は総務大臣（以下この章及び次章において「市町村長等」という。）は、同項の規定による許可の申請があつた場合において、その製造所、貯蔵所又は取扱所の位置、構造及び設備が前条第四項の技術上の基準に適合し、かつ、当該製造所、貯蔵所又は取扱所においてする危険物の貯蔵又は取扱いが公共の安全の維持又は災害の発生の防止に支障を及ぼすおそれがないものであるときは、許可を与えなければならない。 - 日本法令外国語訳データベースシステム

(iv) Qualified foreign intermediary: A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the "other Contracting State") of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds 例文帳に追加

四　適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国（次号において「条約相手国」という。）に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。 - 日本法令外国語訳データベースシステム

(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year. 例文帳に追加

２　特殊関係株主等である連結法人の前項各号に掲げる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事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(iii) In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively. 例文帳に追加

三　法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。 - 日本法令外国語訳データベースシステム

Article 32 The labeling pursuant to the provision of paragraph (1) of Article 57 of the Act shall be made by printing matters listed in each item of the same paragraph (hereinafter referred to as "indication items" in this Article) on the container or package of the substance concerned or by affixing labels on which the indication items have been printed. However, in the case when printing all the indication items on the package or container or affixing a label on which all the indication items are printed is difficult, indication by binding a label printed with the indication items around the package or container of the substance concerned may be permitted as regards the matters listed in (a) to (c) of item (i) and item (ii) of the same paragraph. 例文帳に追加

第三十二条　法第五十七条第一項の規定による表示は、当該容器又は包装に、同項各号に掲げるもの（以下この条において「表示事項等」という。）を印刷し、又は表示事項等を印刷した票せんをはりつけて行わなければならない。ただし、当該容器又は包装に表示事項等のすべてを印刷し、又は表示事項等のすべてを印刷した票せんをはりつけることが困難なときは、表示事項等のうち同項第一号ハからホまで及び同項第二号に掲げるものについては、これらを印刷した票せんを容器又は包装に結びつけることにより表示することができる。 - 日本法令外国語訳データベースシステム

(iii) A specified measuring instrument (except those listed in the preceding two paragraphs) affixed with a periodic inspection mark set forth in Article 24, paragraph 1, verification mark, or measurement certification inspection mark set forth in Article 109, paragraph 1 whose fixed period, specified by Cabinet Order for each type of specified measuring instruments has not passed, as of date of execution of a periodic inspection publicly notified pursuant to the provisions of Article 21, paragraph 2 (hereinafter referred to as an "execution date"), since the first day of the following month from the year and month indicated on the mark (limited to those indicated pursuant to the provision of Article 72, paragraph 3 or Article 96, paragraph 3, in the case of year and month indicated on a verification mark, etc.). 例文帳に追加

三　第二十四条第一項の定期検査済証印、検定証印等又は第百十九条第一項の計量証明検査済証印であって、第二十一条第二項の規定により公示された定期検査の実施の期日（以下「実施期日」という。）において、これらに表示された年月（検定証印等に表示された年月にあっては、第七十二条第三項又は第九十六条第三項の規定により表示されたものに限る。）の翌月一日から起算して特定計量器ごとに政令で定める期間を経過していないものが付されている特定計量器（前二号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order. 例文帳に追加

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(3) The Board of Appeal shall, on the basis of a written appeal or opposition, review the disputes related to the patents, trademarks, designs and topographies of semiconductor products. The composition of the Board of Appeal for the review of a specific matter shall be approved by the chair of the Board of Appeal, taking into account the nature of the case, competence of the members of the Board of Appeal and workload. Each appeal and opposition shall be reviewed by an uneven number of the members of the Board of Appeal, but not less than by three members, besides at least one of them shall be a lawyer and at least one of them shall be a specialist, which is not an employee of the Patent Office. If necessary, the Board of Appeal may invite independent experts for the provision of the opinion in the cases of disputes.例文帳に追加

(3) 審判部は，審判請求書又は異議申立書に基づいて，特許，商標，意匠及び半導体製品の回路配置に関する紛争を審理する。特定の事項の審理のための審判部の構成は，事件の内容，審判部の構成委員の適性及び仕事量を考慮に入れて，審判部の審判長により承認されなければならない。何れの審判請求及び異議申立も，奇数の審判部構成員により審理されるものとするが，その人数は3以上とし，かつ，そのうちの少なくとも1は弁護士，また少なくとも1は特許庁の職員でない専門家でなければならない。審判部は，紛争事件において意見を徴するために，必要に応じて独立の専門家を招致することができる。 - 特許庁

Article 11-2 (1) A person who has obtained permission under the provision of paragraph (1) of the preceding Article for the establishment of a manufacturing facility, storage facility or handing facility specified by Cabinet Order or for a change to the position, structure or equipment thereof shall, with regard to the construction work specified by Cabinet Order for which the permission has been granted, undergo an inspection conducted by a municipal mayor, etc. for each construction process specified by Cabinet Order, in terms of whether or not the matters concerning the structure or equipment of said manufacturing facility, storage facility or handling facility, as specified by Cabinet Order (hereinafter referred to as the "specified matters" in this Article and the following Article), conform to the technical standards set forth in Article 10, paragraph (4), before undergoing a completion inspection as set forth in paragraph (5) of the preceding Article. 例文帳に追加

第十一条の二　政令で定める製造所、貯蔵所若しくは取扱所の設置又はその位置、構造若しくは設備の変更について前条第一項の規定による許可を受けた者は、当該許可に係る工事で政令で定めるものについては、同条第五項の完成検査を受ける前において、政令で定める工事の工程ごとに、当該製造所、貯蔵所又は取扱所に係る構造及び設備に関する事項で政令で定めるもの（以下この条及び次条において「特定事項」という。）が第十条第四項の技術上の基準に適合しているかどうかについて、市町村長等が行う検査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

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds. 例文帳に追加

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債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 56 (1) A specified freight carrier shall, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, report to the Minister of Land, Infrastructure, Transport and Tourism in the business year following the business year that contains the date of designation under Article 54, paragraph (1) and each subsequent business year, the matters specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism for the respective freight transportation categories pertaining to the designation, with regard to the energy consumption in freight transportation and other status of energy use in freight transportation (including the matters concerning efficiency in energy use in freight transportation and CO2 emissions from energy use in freight transportation) as well as the status of implementation of the necessary measures for the rational use of energy in freight transportation. 例文帳に追加

第五十六条　特定貨物輸送事業者は、第五十四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、貨物の輸送に係るエネルギーの使用量その他貨物の輸送に係るエネルギーの使用の状況（貨物の輸送に係るエネルギーの使用の効率及び貨物の輸送に係る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。）及び貨物の輸送に係るエネルギーの使用の合理化のために必要な措置の実施の状況に関し、当該指定に係る貨物輸送区分ごとに、国土交通省令で定める事項を国土交通大臣に報告しなければならない。 - 日本法令外国語訳データベースシステム

(vii) Acquisition and holding of equity investment in a Silent Partnership (tokutei kumiai) Agreement (meaning a silent partnership agreement under Article 535 of the Commercial Code, and likewise hereinafter) of which a party is a Specified SME, Etc. (refers to Small and Medium Enterprises (meaning persons listed in each item of Article 2(1) of the Small and Medium Sized Enterprises Basic Act (Act No. 154 of 1963) and other persons to whom the provision of capital has been prescribed by Cabinet Order as being especially important, and likewise hereinafter) but is not an Investment Manager (toshi eigyosha) (a person carrying on the investment business, and likewise in (ix) below), or trust beneficial rights (limited to rights to receive distributions of earnings or profit arising from business carried on by a Specified SME, Etc.); 例文帳に追加

七　特定中小企業等（中小企業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げるものをいう。）その他の者であって、これに対する資金供給を行うことが特に重要なものとして政令で定める者をいう。以下同じ。）であって投資営業者（投資事業を営む者をいう。第九号において同じ。）でないものを相手方とする匿名組合契約（商法第五百三十五条の匿名組合契約をいう。以下同じ。）の出資の持分又は信託の受益権（特定中小企業等の営む事業から生ずる収益又は利益の分配を受ける権利に限る。）の取得及び保有 - 日本法令外国語訳データベースシステム

(3) For the Contract on Insurance or Other Financial Security, the amount of insurance to cover the damage of the Owner of General Ship listed in item 1 of paragraph 1 (The damage to the Owner of General Ship other than listed in the respective items of the said paragraph may be included.) or the amount for which the performance of the obligations of damages is secured shall not be less than the Amount of Limit of Liability in the case where the said Owner of General Ship can limit the liability pursuant to the provision of paragraph 1, Article 3 of the Act on Limitation of Liability for each General Ship pertaining to the Contract (Hereinafter referred in this Article as "the Amount of Limit of Liability") and the amount of insurance to cover the damage of the Owner of General Ship listed in item 2 of paragraph 1 or the amount for which the payment of cost required for removing the said general ship or taking other measures is secured shall not be less than the amount equivalent to the Amount of Limit of Liability for each General Ship pertaining to the Contract. 例文帳に追加

３　保障契約は、当該契約において一般船舶所有者等の第一項第一号に掲げる損害（同項各号に掲げる損害以外の一般船舶所有者等に生ずる損害を含むことができる。）をてん補するための保険金額又は賠償の義務の履行が担保されている額が、当該契約に係る一般船舶ごとに、責任制限法第三条第一項の規定に基づき当該一般船舶所有者等がその責任を制限することができる場合における責任の限度額（以下この条において「責任限度額」という。）に満たないものであつてはならず、かつ、当該契約において一般船舶所有者等の第一項第二号に掲げる損害をてん補するための保険金額又は当該一般船舶の撤去その他の措置に要する費用の支払が担保されている額が、当該契約に係る一般船舶ごとに、責任限度額に相当する額に満たないものであつてはならない。 - 日本法令外国語訳データベースシステム

Article 68 (1) The Minister of MEXT, Minister of METI, Minister of MLIT or prefectural public safety commission may, within the limit necessary for enforcing this Act (for the Minister of MEXT, Minister of METI and Minister of MLIT, the provisions of this Act in accordance with the classifications for licensee of nuclear energy activity, etc. listed in each of the items in Article 64 (3) (Minister of MEXT for nuclear source material users, international controlled material users, persons provided in each of the items in Article 61-3 (1) in the case that any of said items are applicable, persons provided in paragraphs (5), (6), (8) and (9) of said Article and international specified activities implementers, notwithstanding said classifications in each of the items in Article 64 (3)); for a prefectural public safety commission, the provision of Article 59 (6)), allow an official (police official in the case of a prefectural public safety commission) to enter the office, factory or place of activity of any licensee of nuclear energy activity, etc. (including nuclear source material users, international controlled material users, persons provided in each of the items in Article 61-3 (1) in the case that any of said items are applicable, persons provided in paragraphs (5), (6), (8) and (9) of said Article and international specified activities implementers), inspect books, documents and any other necessary property, and question the people concerned or request the submission of nuclear source material, nuclear fuel material or any other necessary samples, limited to the minimum amount necessary for examination. 例文帳に追加

第六十八条　文部科学大臣、経済産業大臣、国土交通大臣又は都道府県公安委員会は、この法律（文部科学大臣、経済産業大臣又は国土交通大臣にあつては第六十四条第三項各号に掲げる原子力事業者等の区分（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ついては、第六十四条第三項各号の当該区分にかかわらず、文部科学大臣とする。）に応じこの法律の規定、都道府県公安委員会にあつては第五十九条第六項の規定）の施行に必要な限度において、その職員（都道府県公安委員会にあつては、警察職員）に、原子力事業者等（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を含む。）の事務所又は工場若しくは事業所に立ち入り、帳簿、書類その他必要な物件を検査させ、関係者に質問させ、又は試験のため必要な最小限度の量に限り、核原料物質、核燃料物質その他の必要な試料を収去させることができる。 - 日本法令外国語訳データベースシステム

Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively. 例文帳に追加

第百九十九条　第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社（外国損害保険会社等を含む。）との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理人」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理人」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、第百二十一条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「当該保険会社」とあるのは「当該外国保険会社等」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 14 (1) Where the applicant has, after the publication of his/her application, given warning by presenting a written statement setting forth the particularities of the applied variety, he/she may claim, against a person who has exploited in the course of business, after the warning and prior to the variety registration, that applied variety, a variety which is, by its expressions of the characteristics, not clearly distinguishable from that applied variety, or a variety to which the provisions of each item of Article 20 paragraph (2) would apply if the said applied variety were registered, compensation in an amount equivalent to the amount which the applicant would be entitled to receive if that applied variety were registered. Even in the absence of such warning, the same shall apply to a person who has exploited in the course of business an applied variety (including a variety which, by its expressions of the characteristics, is not clearly distinguishable from the applied variety and a variety to which the provision of each item of Article 20 paragraph (2) would apply if the applied variety were registered; the same shall apply hereinafter in this Article) with knowledge that the variety which he/she exploited was an applied variety pertaining to the publication of application, prior to the variety registration. 例文帳に追加

第十四条　出願者は、出願公表があった後に出願品種の内容を記載した書面を提示して警告をしたときは、その警告後品種登録前にその出願品種、当該出願品種と特性により明確に区別されない品種又は当該出願品種が品種登録された場合に第二十条第二項各号に該当することとなる品種を業として利用した者に対し、その出願品種が品種登録を受けた場合にその利用に対し受けるべき金銭の額に相当する額の補償金の支払を請求することができる。当該警告をしない場合においても、出願公表に係る出願品種（当該出願品種と特性により明確に区別されない品種及び当該出願品種が品種登録された場合に同項各号に該当することとなる品種を含む。以下この条において同じ。）であることを知って品種登録前にその出願品種を業として利用した者に対しては、同様とする。 - 日本法令外国語訳データベースシステム

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby: 例文帳に追加

７　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。 - 日本法令外国語訳データベースシステム

(3) The provision of Article 92 shall apply mutatis mutandis to a designation set forth in Article 16, paragraph, 1 item 2 (b) pertaining to the designation pursuant to the provision of paragraph 1 of this Article, and the provisions of Article 61, Article 62, Article 65, Article 66, Article 89, paragraphs 5 and 6, Article 94, paragraph 1, Article 95, paragraph 2, Article 96, paragraph 1, Article 97, paragraph 1, Article 98 and Article 99 shall apply mutatis mutandis to designated foreign manufacturing business operators. In this case, 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 101, paragraph 3", the term "each item of Article 59" in Article 62, paragraph 1 shall be deemed to be replaced with "Article 91, paragraph 1, items 1 through 3", the term "the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph" in Article 89, paragraph 5 shall be deemed to be replaced with "Article 99 as applied mutatis mutandis pursuant to Article 101, paragraph 3", the term "specified measuring instruments belonging to the type pertaining to the approval set forth in Article 76, paragraph 1 (excluding those manufactured pursuant to the provision of the proviso to the preceding paragraph)" in Article 95 paragraph 2 and the term "specified measuring instruments belonging to the type pertaining to an approval set forth in Article 76, paragraph 1 (excluding those manufactured pursuant to the provision of the proviso to paragraph 1 of the preceding Article)" in Article 96, paragraph 1 shall be deemed to be replaced with "specified measuring instruments to be exported to Japan belonging to the type pertaining to the approval set forth in Article 89, paragraph 1", the terms "No person" and "specified measuring instrument" in Article 97, paragraph 1 shall be deemed to be replaced with "No designated foreign manufacturing business operator" and "specified measuring instrument to be exported to Japan", respectively, the term "order" in Article 98 shall be deemed to be replaced with "request", the term "Article 95, paragraph 1" in Article 98, item 2 shall be deemed to be replaced with "Article 101, paragraph 2", the term "Article 84, paragraph 3" in Article 99, item 1 shall be deemed to be replaced with "Article 84, paragraph 3 as applied mutatis mutandis pursuant to Article 89, paragraph 4", and the terms "Article 86" and "has violated an order" in Article 99, item 3 shall be deemed to be replaced with "Article 86 as applied mutatis mutandis pursuant to Article 89, paragraph 4" and "has failed to respond to a request", respectively. 例文帳に追加

３　第九十二条の規定は第一項の規定による申請に係る第十六条第一項第二号ロの指定に、第六十一条、第六十二条、第六十五条、第六十六条、第八十九条第五項及び第六項、第九十四条第一項、第九十五条第二項、第九十六条第一項、第九十七条第一項、第九十八条並びに第九十九条の規定は指定外国製造事業者に準用する。この場合において、第六十一条中「前条第一項」とあるのは「第百一条第三項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「第九十一条第一項第一号から第三号まで」と、第八十九条第五項中「前項において準用する前条」とあるのは「第百一条第三項において準用する第九十九条」と、第九十五条第二項中「第七十六条第一項の承認に係る型式に属する特定計量器（前項ただし書の規定の適用を受けて製造されるものを除く。）」とあり、及び第九十六条第一項中「第七十六条第一項の承認に係る型式に属する特定計量器（前条第一項ただし書の規定の適用を受けて製造されるものを除く。）」とあるのは「第八十九条第一項の承認に係る型式に属する特定計量器で本邦に輸出されるもの」と、第九十七条第一項中「何人も」とあるのは「指定外国製造事業者は」と、「特定計量器」とあるのは「特定計量器で本邦に輸出されるもの」と、第九十八条中「命ずる」とあるのは「請求する」と、同条第二号中「第九十五条第一項」とあるのは「第百一条第二項」と、第九十九条第一号中「第八十四条第三項」とあるのは「第八十九条第四項において準用する第八十四条第三項」と、同条第三号中「第八十六条」とあるのは「第八十九条第四項において準用する第八十六条」と、「命令に違反したとき」とあるのは「請求に応じなかったとき」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 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準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

(2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act: 例文帳に追加

２　次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。 - 日本法令外国語訳データベースシステム

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: 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.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（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る特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長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