book entriesとは 意味・読み方・使い方

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

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

(ii) The said nonresident or foreign corporation has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds after the acquisition thereof.発音を聞く 例文帳に追加

二　当該非居住者又は外国法人がその取得後引き続き振替記載等を受けている振替国債であること。 - 日本法令外国語訳データベースシステム

(ii) The said nonresident or foreign corporation has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds after the acquisition thereof.発音を聞く 例文帳に追加

二　当該非居住者又は外国法人がその取得後引き続き振替記載等を受けている振替地方債であること。 - 日本法令外国語訳データベースシステム

(15) A foreign intermediary shall keep books with regard to the book-entry transfer national government bonds, etc. for which the person who makes entries or records under the book-entry transfer system prescribed in paragraph (12) has made entries or records under the book-entry transfer system through the said 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 have been made with regard to the said book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance, for each person who makes entries or records under the book-entry transfer system.発音を聞く 例文帳に追加

１５　外国仲介業者は、第十二項に規定する振替記載等を受ける者が当該外国仲介業者から振替記載等を受けた特定振替国債等につき帳簿を備え、当該振替記載等を受ける者の各人別に、政令で定めるところにより、当該特定振替国債等につき振替記載等がされた日その他の財務省令で定める事項を記載し、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

(ii) Short-term government or company bonds other than short-term government or company bonds listed in the preceding item: Entries or records under the book-entry transfer system where entries or records under the book-entry transfer system are not made in an account established by a foreign intermediary.発音を聞く 例文帳に追加

二　前号に掲げる短期公社債以外の短期公社債　外国仲介業者により開設された口座において振替記載等が行われない場合における振替記載等 - 日本法令外国語訳データベースシステム

(12) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest on the book-entry transfer local government bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in the said paragraph, the term "via the person who pays interest on the said book-entry transfer local government bonds" shall be deemed to be replaced with "via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds and the person who pays interest on the said book-entry transfer local government bonds"; the term "(in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution and the said person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified indirect account management institution" shall be deemed to be replaced with "(in the case where the said specified book-entry transfer institution, etc. is a foreign further indirect account management institution prescribed in paragraph (5)(vii) of the said Article (hereinafter referred to as a "foreign further indirect account management institution" in this paragraph"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (" shall be deemed to be replaced with "the foreign indirect account management institution prescribed in paragraph (5)(viii) of the said Article (hereinafter referred to as a "foreign indirect account management institution" in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds ("; the term "any other specified indirect account management institution" shall be deemed to be replaced with "any other foreign further indirect account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] a specified book-entry transfer institution" shall be deemed to be replaced with "the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds."発音を聞く 例文帳に追加

１２　前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替地方債につきその利子の支払を受ける場合について準用する。この場合において、同項中「これを当該振替地方債」とあるのは「これを当該振替地方債の振替記載等に係る特定振替機関等及び当該振替地方債」と、「特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び」とあるのは「外国間接口座管理機関）及び当該振替地方債の振替記載等に係る」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

(iii) The specified book-entry transfer institution, etc. through which the said nonresident or foreign corporation has made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds has received notice, from the specified book-entry transfer institution, etc. through which the previous holder of the said book-entry transfer national government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, stating the said pervious holder's holding period pertaining to the said book-entry transfer national government bonds and any other matters specified by an Ordinance of the Ministry of Finance, by way of a document or any other means specified by a Cabinet Order.発音を聞く 例文帳に追加

三　当該非居住者又は外国法人が当該振替国債の振替記載等を受けた特定振替機関等が、当該振替国債の前所有者が当該振替国債の振替記載等を受けた特定振替機関等から当該前所有者の当該振替国債に係る所有期間その他の財務省令で定める事項につき書面による方法その他政令で定める方法により通知を受けていること。 - 日本法令外国語訳データベースシステム

(10) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest on the book-entry transfer national government bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in the said paragraph, the term "to the district director set forth in paragraph (1)(i)(b) of the said Article" shall be deemed to be replaced with "to the district director set forth in paragraph (1)(i)(b) of the said Article via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds"; the term "(in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the said district director via a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution" shall be deemed to be replaced with "(in the case where the said specified book-entry transfer institution, etc. is a foreign further indirect account management institution prescribed in paragraph (5)(vii) of the said Article (hereinafter referred to as a "foreign further indirect account management institution" in this paragraph"; the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds (" shall be deemed to be replaced with "the foreign indirect account management institution prescribed in paragraph (5)(viii) of the said Article (hereinafter referred to as "foreign indirect account management institution" in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds ("; the term "any other specified indirect account management institution" shall be deemed to be replaced with "any other foreign further indirect account management institution"; and the term "the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and [2] a specified book-entry transfer institution" shall be deemed to be replaced with "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) and [2] the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds."発音を聞く 例文帳に追加

１０　前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替国債につきその利子の支払を受ける場合について準用する。この場合において、同項中「同条第一項第一号ロ」とあるのは「当該振替国債の振替記載等に係る特定振替機関等を経由して同条第一項第一号ロ」と、「特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び特定振替機関」とあるのは「外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等」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