「have jurisdiction over」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

Article 10 (1) When a nuclear emergency preparedness manager has been notified that a radiation dose above the limit specified by a Cabinet Order has been detected, pursuant to the provisions of a Cabinet Order, near the border of an area where the nuclear site is located or has discovered such fact for him/herself, he/she shall, pursuant to the provisions of an ordinance of the competent ministry and the nuclear operator emergency action plan, immediately notify the competent minister, the competent prefectural governor, the competent mayor of a municipality and the related neighboring prefectural governors (in the case of the occurrence of an event pertaining to transport outside the nuclear site, the competent minister, and a prefectural governor and the mayor of a municipality who have jurisdiction over the place where said event has occurred) to that effect. In this case, the competent prefectural governor and the related neighboring prefectural governors shall notify the mayors of related surrounding municipalities to that effect. 例文帳に追加

第十条　原子力防災管理者は、原子力事業所の区域の境界付近において政令で定める基準以上の放射線量が政令で定めるところにより検出されたことその他の政令で定める事象の発生について通報を受け、又は自ら発見したときは、直ちに、主務省令及び原子力事業者防災業務計画の定めるところにより、その旨を主務大臣、所在都道府県知事、所在市町村長及び関係隣接都道府県知事（事業所外運搬に係る事象の発生の場合にあっては、主務大臣並びに当該事象が発生した場所を管轄する都道府県知事及び市町村長）に通報しなければならない。この場合において、所在都道府県知事及び関係隣接都道府県知事は、関係周辺市町村長にその旨を通報するものとする。 - 日本法令外国語訳データベースシステム

(5) Where the Minister of Finance and the minister having jurisdiction over the business have extended the period in which the Conclusion of a Technology Introduction Contract, etc. shall not be conducted pursuant to the provision of paragraph 3, when he/she finds through examination pursuant to the said paragraph that the Conclusion of a Technology Introduction Contract, etc. pertaining to a notification pursuant to the provision of paragraph 1 falls under the Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc., he/she may recommend a person who has given notification of the Conclusion of a Technology Introduction Contract, etc. to change, in whole or in part, the provisions pertaining to the Conclusion of a Technology Introduction Contract, etc. or to discontinue it after hearing the opinions of the Council on Customs, Tariff, Foreign Exchange and other Transactions; provided, however, that the period for making the recommendation of the change or discontinuance shall be up to the expiration date of the period extended pursuant to the provision of paragraph 3 or 6, counting from the day of acceptance of the notification. 例文帳に追加

５　財務大臣及び事業所管大臣は、第三項の規定により技術導入契約の締結等をしてはならない期間を延長した場合において、同項の規定による審査をした結果、第一項の規定による届出に係る技術導入契約の締結等が国の安全等に係る技術導入契約の締結等に該当すると認めるときは、関税・外国為替等審議会の意見を聴いて、当該技術導入契約の締結等の届出をした者に対し、政令で定めるところにより、当該技術導入契約の締結等に係る条項の全部若しくは一部の変更又は中止を勧告することができる。ただし、当該変更又は中止を勧告することができる期間は、当該届出を受理した日から起算して第三項又は次項の規定により延長された期間の満了する日までとする。 - 日本法令外国語訳データベースシステム

I have jurisdiction over private financial institutions, so the FSA has put into force the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, so as to ensure that finance firmly supports recovery efforts. Unusually for a financial act, this act provides a framework under which Deposit Insurance Corporation takes over non-performing loans that are held by Shinkin banks and credit cooperatives after the passage of a certain period of time. Therefore, this act naturally calls on the managers of financial institutions to build up capital based on their own judgment. We enacted the Act on Special Measures for Strengthening Financial Functions, which contains provisions for disaster-related special measures, with the support of all political parties and groups, and also drew up the Guidelines of Workout for Restructuring Debt Owed by Individual Debtors. In addition, prefectural industrial reconstruction organizations and Rehabilitation Support Organization for Companies Damaged by the Great East Japan Earthquake were established in order to resolve the double loan problem, which has become a major issue in the Diet. Many members of the latter organization's secretariat come from the FSA. In that sense, I believe that the FSA is making every possible effort toward restoration and recovery. The FSA will continue to do its utmost to support the recovery of the disaster-stricken areas through such activities as encouraging the active and effective use of various recovery support measures. At the same time, I would like to stress that financial institutions have provided very vigorous cooperation. 例文帳に追加

特に私の場合は民間の金融機関を所掌しているわけでございますから、金融庁といたしましても、復興に向けた（取組みを）金融がしっかり下支えするべく、震災特例を設けた金融機能強化法、これは私は金融立法としては異例なことだと思っておりますが、信用金庫、信用組合を含め、しばらく経っても不良債権が残っていれば、預金保険機構で請け負いましょうという枠組みの法律でございますから、そういった意味では、当然、自己資本もしっかり経営者の判断で積んでいただきたいということも言っておりますので、そういった意味では、私はまさに震災特例の金融機能強化法を国会の全会派のご協力をいただきまして作らせていただきましたし、また、「個人債務者の私的整理（に関する）ガイドライン」、それから産業復興機構、東日本大震災（事業者）再生支援機構、これは国会で大きく問題が起きた二重ローンの問題、これは実は事務局（職員）の多くは金融庁から行かせていただいておりまして、そういったことで金融庁としては全力を挙げて復旧復興に努めさせていただいているつもりでございますが、各種の復興支援策の積極的かつ効果的な活用を促すなど、引き続き、被災地の復興支援に全力で取り組んでまいりたいと思うと同時に、ぜひ強調したいのは、金融機関も今回非常によく協力していただけたと思っております。 - 金融庁

(v) With respect to the establishment of the standards of judgment under Article 26, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the recognition under Article 27, paragraph 1, the recognition of change under Article 28, paragraph 1, the rescission of recognition under Article 29, the opinions under Article 30, the guidance and advice under Article 32, the recommendation prescribed in Article 33, paragraph 1, the publication under Article 33, paragraph 2, the order under Article 33, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 3 and paragraph 4: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Recycled Products or businesses of manufacturing, processing, repairing or selling the products specified by Cabinet Order under Article 26, paragraph 1 that use the respective Specified Resources-Recycled Products as parts, or the Minister of the Environment. 例文帳に追加

五　第二十六条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十七条第一項の規定による認定、第二十八条第一項の規定による変更の認定、第二十九条の規定による認定の取消し、第三十条の規定による意見、第三十二条に規定する指導及び助言、第三十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第三項及び第四項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定再資源化製品の製造、加工、修理若しくは販売の事業又は当該指定再資源化製品を部品として使用する第二十六条第一項の政令で定める製品の製造、加工、修理若しくは販売の事業を所管する大臣及び環境大臣 - 日本法令外国語訳データベースシステム

(v) With respect to the establishment of the standards of judgment under Article 26, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the recognition under Article 27, paragraph 1, the recognition of change under Article 28, paragraph 1, the rescission of recognition under Article 29, the opinions under Article 30, the guidance and advice under Article 32, the recommendation prescribed in Article 33, paragraph 1, the publication under Article 33, paragraph 2, the order under Article 33, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 3 and paragraph 4: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Recycled Products or businesses of manufacturing, processing, repairing or selling the products specified by Cabinet Order under Article 26, paragraph 1 that use the respective Specified Resources-Recycled Products as parts, or the Minister of the Environment. 例文帳に追加

五 　第二十六条第一項の規定による判断の基準となるべき事項の策定、第二十六条第二項に規定する当該事項の改定、第二十七条第一項の規定による認定、第二十八条第一項の規定による変更の認定、第二十九条の規定による認定の取消し、第三十条の規定による意見、第三十二条に規定する指導及び助言、第三十三条第一項に規定する勧告、第三十三条第二項の規定による公表、第三十三条第三項の規定による命令並びに第三十七条第三項及び第四項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定再資源化製品の製造、加工、修理若しくは販売の事業又は当該指定再資源化製品を部品として使用する第二十六条第一項の政令で定める製品の製造、加工、修理若しくは販売の事業を所管する大臣及び環境大臣 - 経済産業省

The documents specified by an ordinance of the competent ministry set forth in Article 173, paragraph 3 of the Act shall be as follows:(i) a document stating the organization which has jurisdiction over the Business of Assuming Commodity Transaction Debts and its appointment of personnel; (ii) a document stating the estimated income for the three years after the commencement of the Business of Assuming Commodity Transaction Debts; (iii) minutes of a general meeting of Members or a general meeting of shareholders or another document certifying that the necessary procedures for approval have been followed; (iv) a document stating the names or trade names of the Clearing Participants, and the addresses of the principal offices or head offices; (v) a record prepared by the Clearing Participants according to Form No. 1 within 30 days prior to the filing of the application and pertaining to such persons’ net assets; (vi) in the case where an electronic data processing system is used for the Business of Assuming Commodity Transaction Debts, a document stating the outline, installation location, capacity, and maintenance system of said electronic data processing system, and the process for responding in the event of the failure of said electronic data processing system. 例文帳に追加

法第百七十三条第三項の主務省令で定める書類は、次に掲げるものとする。一商品取引債務引受業を所掌する組織及び人員配置を記載した書面 二商品取引債務引受業の開始後三年間における収支の見込みを記載した書面 三会員総会又は株主総会の議事録その他必要な手続があったことを証する書面 四清算参加者の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載 した書面 五清算参加者が承認の申請の日前三十日以内に様式第一号により作成したその者の純 資産額に関する調書 六商品取引債務引受業において電子情報処理組織を使用する場合には、当該電子情報 処理組織の概要、設置場所、容量及び保守の方法並びに当該電子情報処理組織に異 常が発生した場合の対処方法を記載した書類 - 経済産業省

(3) Where the Minister of Finance and the minister having jurisdiction over the business have received a notification pursuant to the provision of paragraph 1, when he/she finds it necessary to examine whether or not the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification falls under the Conclusion of a Technology Introduction Contract, etc. that is likely to cause any of the following situations (limited to the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a member state of a multilateral treaty or other international agreement on the Conclusion of a Technology Introduction Contract, etc., which is specified by Cabinet Order and to which Japan has acceded (hereinafter referred to as the "Treaty, etc." in this paragraph), and which is free from the obligations pursuant to the Treaty, etc. in regard to removal of restrictions on the Conclusion of a Technology Introduction Contract, etc., and the Conclusion of a Technology Introduction Contract, etc. with a non-resident whose state is a state other than member states to the Treaty, etc. which would be free from the obligations if the state was a member state of the Treaty, etc. (referred to as the "Conclusion of a Technology Introduction Contract, etc. pertaining to National Security, etc." in paragraphs 4 and 5)), he/she may extend the period in which the Conclusion of a Technology Introduction Contract, etc. pertaining to the notification shall not be conducted up to four months from the day of acceptance of the notification. 例文帳に追加

３　財務大臣及び事業所管大臣は、第一項の規定による届出があつた場合において、当該届出に係る技術導入契約の締結等が次に掲げるいずれかの事態を生ずるおそれがある技術導入契約の締結等（我が国が加盟する技術導入契約の締結等に関する多数国間の条約その他の国際約束で政令で定めるもの（以下この項において「条約等」という。）の加盟国の非居住者との間でされる技術導入契約の締結等で技術導入契約の締結等に関する制限の除去について当該条約等に基づく義務がないもの及び当該条約等の加盟国以外の国の非居住者との間でされる技術導入契約の締結等でその国が当該条約等の加盟国であるものとした場合に当該義務がないこととなるものに限る。次項及び第五項において「国の安全等に係る技術導入契約の締結等」という。）に該当しないかどうかを審査する必要があると認めるときは、当該届出に係る技術導入契約の締結等をしてはならない期間を、当該届出を受理した日から起算して四月間に限り、延長することができる。 - 日本法令外国語訳データベースシステム

(7) When making a calculation set forth in paragraph (1)(i), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Articles 42 to Article 53 of the Corporation Tax Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a consolidated final return form for the relevant business year set forth in Article 68-90(5) of the Act; provided, however, that this shall not apply when the competent district director having jurisdiction over the consolidated parent corporation's place for tax payment finds that there was any compelling reason for the failure to attach detailed statements and the said detailed statements have been submitted. 例文帳に追加

７　第一項第一号の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、当該各事業年度に係る法第六十八条の九十第五項の連結確定申告書に当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、その添付がなかつたことについて連結親法人の納税地の所轄税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 3 (1) With regard to inward direct investment, etc. pertaining to a notification prior to the enforcement date for which the period during which inward direct investment, etc. may not be made as prescribed in Article 27, paragraph (2) of the Act has not expired at the time of enforcement of this Order and which falls under inward direct investment, etc. that needs to be reported pursuant to the provisions of Article 55-5, paragraph (1) of the Foreign Exchange and Foreign Trade Act after the revision by the Act for Partial Revision of the Foreign Exchange and Foreign Trade Control Act (said Foreign Exchange and Foreign Trade Act shall be hereinafter referred to as the "New Act") due to its relevance to a business type specified by the Minister of Finance and the minister having jurisdiction over the business as prescribed in Article 3, paragraph (3) of the Order on Inward Direct Investment, etc. after the revision by this Order (said Order on Inward Direct Investment, etc. shall be hereinafter referred to as the "New Order") or a country set forth in appended table 1 as prescribed in paragraph (4) of the same Article, the foreign investor who has given said notification may make said inward direct investment, etc. on or after the enforcement date by deeming said period to have expired on the day preceding the enforcement date. In this case, said notification shall be deemed to be a report which was made pursuant to the provisions of the main clause of the same paragraph on the day of making said inward direct investment, etc. 例文帳に追加

第三条　この命令の施行の際現に旧法第二十七条第二項に規定する対内直接投資等を行ってはならない期間が満了していない施行日前の届出に係る対内直接投資等で、この命令による改正後の対内直接投資等に関する命令（以下「新令」という。）第三条第三項に規定する大蔵大臣及び事業所管大臣が定める業種又は同条第四項に規定する別表第一に掲げる国に該当するため外国為替及び外国貿易管理法の一部を改正する法律による改正後の外国為替及び外国貿易法（以下「新法」という。）第五十五条の五第一項の規定により報告しなければならない対内直接投資等に該当するものについては、施行日の前日において当該期間が満了したものとみなして、当該届出をした外国投資家は、施行日以後当該対内直接投資等を行うことができる。この場合において、当該届出は、当該対内直接投資等が行われた日において同項本文の規定によりされた報告とみなす。 - 日本法令外国語訳データベースシステム

(iv) With respect to the establishment of the standards of judgment under Article 18, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the guidance and advice prescribed in Article 19, the recommendation prescribed in Article 20, paragraph 1, the publication under Article 20, paragraph 2, the order under Article 20, paragraph 3, the establishment of the standards of judgment under Article 21 paragraph 1, the revision of the standards under Article 21, paragraph 2, the guidance and advice prescribed in Article 22, the recommendation prescribed in Article 23, paragraph 1, the publication under Article 23, paragraph 2, the order under Article 23, paragraph 3, the establishment of the standards for labeling under Article 24, paragraph 1, the recommendation prescribed in Article 25, paragraph 1, the publication under Article 25, paragraph 2, the order under Article 25, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 2: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Saved Products, businesses of manufacturing, processing, repairing or selling the respective Specified Reuse-Promoted Products, or businesses of manufacturing, processing or selling the respective Specified Labeled Products (in the case of business operators who order the manufacture of Specified Labeled Products to be used for their businesses, such businesses). 例文帳に追加

四　第十八条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十一条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十二条に規定する指導及び助言、第二十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十四条第一項の規定による表示の標準となるべき事項の策定、第二十五条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第二項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定省資源化製品の製造、加工、修理若しくは販売の事業、当該指定再利用促進製品の製造、加工、修理若しくは販売の事業又は当該指定表示製品の製造、加工若しくは販売の事業（その事業の用に供するために指定表示製品の製造を発注する事業者にあっては、当該事業者の事業）を所管する大臣 - 日本法令外国語訳データベースシステム

(iv) With respect to the establishment of the standards of judgment under Article 18, paragraph 1, the revision of the standards under paragraph 2 of the said Article, the guidance and advice prescribed in Article 19, the recommendation prescribed in Article 20, paragraph 1, the publication under Article 20, paragraph 2, the order under Article 20, paragraph 3, the establishment of the standards of judgment under Article 21 paragraph 1, the revision of the standards under Article 21, paragraph 2, the guidance and advice prescribed in Article 22, the recommendation prescribed in Article 23, paragraph 1, the publication under Article 23, paragraph 2, the order under Article 23, paragraph 3, the establishment of the standards for labeling under Article 24, paragraph 1, the recommendation prescribed in Article 25, paragraph 1, the publication under Article 25, paragraph 2, the order under Article 25, paragraph 3, and the collection of reports and on-site inspection under Article 37, paragraph 2: the ministers who have jurisdiction, pursuant to the provision of Cabinet Order, over businesses of manufacturing, processing, repairing or selling the respective Specified Resources-Saved Products, businesses of manufacturing, processing, repairing or selling the respective Specified Reuse-Promoted Products, or businesses of manufacturing, processing or selling the respective Specified Labeled Products (in the case of business operators who order the manufacture of Specified Labeled Products to be used for their businesses, such businesses). 例文帳に追加

四 　第十八条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第十九条に規定する指導及び助言、第二十条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十一条第一項の規定による判断の基準となるべき事項の策定、同条第二項に規定する当該事項の改定、第二十二条に規定する指導及び助言、第二十三条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令、第二十四条第一項の規定による表示の標準となるべき事項の策定、第二十五条第一項に規定する勧告、同条第二項の規定による公表、同条第三項の規定による命令並びに第三十七条第二項の規定による報告の徴収及び立入検査に関する事項については、政令で定めるところにより、当該指定省資源化製品の製造、加工、修理若しくは販売の事業、当該指定再利用促進製品の製造、加工、修理若しくは販売の事業又は当該指定表示製品の製造、加工若しくは販売の事業（その事業の用に供するために指定表示製品の製造を発注する事業者にあっては、当該事業者の事業）を所管する大臣 - 経済産業省

(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