剰: 794 Terms and Phrases
- 剰
- besides (usu. negative nuance)
- moreover
- in addition
- surplus
- 過剰
- excess
- over-
- excessive
- supernumerary
- excessively
- hyper
- surplus
- overabundance
- plethora
- surfeit
- superfluous
- overzealous
- 剰え
- besides (usu. negative nuance)
- moreover
- in addition
- 余剰
- redundant
- surplus
- residue
- balance
- 剰す
- to save
- to leave over
- to spare
- 剰語
- verbiage
- wordiness
- tautology
- blabber
- chatter
- unnecessary talk
- 剰銭
- remaining money
- change
- 剰余
- surplus
- balance
- remainder
- residual
- residue
- 余剰金
- retained earnings
- retained surplus
- 過剰虹
- supernumerary rainbow
- 剰余金
- surplus
- balance
- retained earnings
- surplus money
- 過剰歯
- supernumerary tooth
- Hyperdontia
- supernumerary teeth
- 過剰水
- excess water
- surcharge water
- 剰余水
- water surplus
- water-surplus
- 余剰水
- excess water
- surplus
- surplus water
- 回外剰筆
- Kaigaijohitsu (epilogue)
- 過剰産生
- overproduction
- overproduce
- 運動過剰
- hypermotility
- hyperkinetic movement
- 過剰増殖
- hyperproliferation
- hyperproliferative
- 過剰刺激
- overstimulation
- hyperstimulation
- 栄養過剰
- hyperalimentation
- overfeeding
- hypernutrition
- overnutrition
- 過剰発現
- overexpression
- overexpressed
- 余剰汚泥
- excess sludge
- waste sludge
- 過剰にじ
- supernumeral rainbow
- 過剰評価
- overestimation
- overestimate
- 食欲過剰
- hyperphagia
- hyperphagic
- 過剰融資
- excessive lending
- excessive loan
- over-financing
- 活動過剰
- hyperactivity
- overactivity
- 供給過剰
- oversupply (of goods, etc.)
- excessive supply
- glut
- 出生過剰
- excessive birth (rate)
- 自信過剰
- overconfident
- presumptuous
- be too self-conscious
- 過剰防衛
- excessive or unjustifiable self-defense (defence)
- 過剰消費
- over-consumption
- luxury consumption
- 過剰行動
- hyperactivity
- excess activity
- 過剰摂取
- overdose
- excessive consumption
- luxury phosphorus uptake phenomenon
- luxury uptake
- 鉄過剰症
- iron overload
- hyperferremia
- 余剰人員
- excess personnel
- redundant staff
- 剰余検査
- modulo N check
- residue check
- 過剰根管
- supernumerary root canal
- 過剰結節
- supernumerary tubercle
- 水分過剰
- overhydration (hyperhydration)
- 過剰充填
- over packing
- overfilling
- overhanging filling
- 過剰水圧
- excess hydrostatic pressure
- hydrostatic excess pressure
- hydrostatistic excess pressure
- 過剰灌漑
- percolation irrigation
- overirrigation
- replenishment irrigation
- 過剰揚水
- excess pumping
- excessive pumping
- overdraft
- overpumping
- 過剰雇用
- over-employment
- surplus employment
- 過剰包装
- excessive packaging
- surplus packaging
- 余剰電力
- surplus power
- dump power
- 過剰空気
- excess air
- excessive air
- 意識過剰
- hyperconsciousness
- too great a sense (of)
- something being only one's imagination
- letting imagination run away with one
- 過剰染色体
- accessory chromosome
- 活性化過剰
- hyperactivation
- hyperactivated
- 空気過剰率
- excess air ratio
- excess air factor
- 過剰流動性
- excess liquidity
- excessive liquidity
- 自意識過剰
- excessive self-consciousness
- excessively self-conscious person
- over-self-conscious
- 消費者余剰
- consumer surplus
- consumer's surplus
- 埋伏過剰歯
- impacted supernumerary tooth
- 過剰な包装
- excessive packaging
- 減資剰余金
- profit from capital reduction
- genshi jouyokin
- 資本剰余金
- capital surplus
- capital surplus;
- 二乗和剰余
- residual sum of squares
- 利益剰余金
- earned surplus
- accumulated profit.
- Retained Earnings
- retained profit
- 過剰な分泌
- excessive secretion
- 腸運動過剰
- intestinal hypermotility
- 運動過剰症
- hyperkinetic movement
- 慢性鉄過剰
- chronic iron overload
- 傾眠過剰症
- disorder of excessive somnolence
- 剰余の定理
- Polynomial remainder theorem
- 過剰の装飾
- supernumerary ornamentation
- 過剰驚愕症
- hyperekplexia
- hyperexplexia
- 出資剰余金等
- Investment Surplus, etc.
- 見処分剰余金
- unappropriated surplus
- 剰余金の配当
- dividend of surplus
- Dividend of surplus.
- 剰余金の処分
- appropriation of surplus
- 過剰間隙水圧
- excess pore water pressure
- リン酸化過剰
- hyperphosphorylation
- 過剰リン酸化
- hyperphosphorylation
- hyperphosphorylated
- 余剰活性汚泥
- biological excess sludge
- waste activated sludge
- waste sludge
- excess activated sludge
- 過剰塩素処理
- excess chlorination
- super chlorination
- 過剰根管治療
- overfilling of root canal
- 過剰雑音指数
- excess noise figure
- 過剰組成元素
- overabundant element
- 剰余金計算書
- statement of surplus
- surplus statement
- 剰余積算曲線
- residual mass curve
- residual mass-curve
- 過剰飽和水分
- water of dilation
- water of supersaturation
- 地域過剰開発
- local overdevelopment
- 余剰堆積土砂
- excess sediment deposit
- 異所過剰発現
- ectopic overexpression
- 過剰驚愕反応
- exaggerated startle response
- 皮膚色素過剰
- skin hyperpigmentation
- 胎児発育過剰
- large-for-gestational-age
- 卵巣過剰刺激
- ovarian hyperstimulation
- 細菌過剰繁殖
- bacterial overgrowth
- 過剰メチル化
- hypermethylation
- hypermethylated
- 鏡像体過剰率
- Enantiomeric excess
- 最大剰余方式
- Largest remainder method
- 余剰共鳴積分
- excess resonance integral
- 糸球体過剰濾過
- glomerular hyperfiltration
- 利益剰余金の額
- The amount of accumulated profit
- 資本剰余金の額
- The amount of capital surplus
- その他の剰余金
- Retained earnings
- その他の余剰金
- retained earnings
- retained surplus
- 過剰包装の自粛
- self-restraint in surplus packaging
- 公共的必要余剰
- public necessary surplus
- 地下水過剰採水
- groundwater overdraft
- 過剰貯留(量)
- surcharge storage
- 繰越利益剰余金
- earned surplus
- Existing Retained Earnings
- 余剰流量累加図
- residual discharge mass diagram
- 過剰か制限なく
- in excess or without limit
- 体細胞過剰変異
- somatic hypermutation
- 細菌過剰症候群
- bacterial overgrowth syndrome
- 異所性過剰発現
- ectopic overexpression
- 過剰なカテゴリ
- Overcategorization
- 中国の剰余定理
- Chinese remainder theorem
- 相対的過剰人口
- Reserve army of labour
- 余剰抽出冷却器
- excess letdown heat exchanger
- 過剰アセチル化
- hyperacetylation
- hyperacetylated
- 過剰を慎むこと
- abstaining from excess
- 利益剰余金合計
- Total Retained Earnings
- 新規利益剰余金
- New Retained Earnings
- 過剰生産の回避
- Avoid excess production
- 剰余金の配当禁止
- Prohibition of distribution of surplus
- りん過剰摂取現象
- luxury phosphorus uptake phenomenon
- 過剰採取(揚水)
- over-exploitation
- 薪炭材の過剰収穫
- excessive harvest of fuel wood
- 慢性的な過剰労働
- chronic overwork
- 剰余金処分計算書
- surplus appropriation statement
- 過剰燃料制限装置
- excess fuel limiter
- 未処分利益剰余金
- unappropriated earned surplus
- 余剰流量累加曲線
- residual discharge mass curve
- 過剰である供給の
- supply with an excess of
- 過剰な羊水の蓄積
- accumulation of excess amniotic fluid
- 麻薬の過剰な使用
- excessive use of drugs
- ビタミンD過剰症
- hypervitaminosis D
- 過剰可動性症候群
- hypermobility syndrome
- コルチゾン過剰症
- hypercortisolism
- ビタミンA過剰症
- hypervitaminosis A
- A hypervitaminosis
- 日中の過剰な眠気
- excessive daytime sleepiness
- 売買のできる余剰
- the marketable surplus
- 余剰プルトニウム
- excessive stockpiling of plutonium
- excess plutonium stock
- プルトニウム過剰
- oversupply of plutonium
- excessive stockpiling of plutonium
- excess plutonium stock
- 過剰貸付け等の禁止
- Prohibition on Excessive Loans, etc.
- 剰余金の分配の方法
- Method of distributing dividends of surplus;
- グロブリン過剰血症
- hyperglobulinemia
- hyperimmunoglobulinemia
- 地下水の過剰な採取
- excessive pumping of groundwater
- その他の資本剰余金
- other capital surplus
- その他の資本余剰金
- Other capital surplus
- 過剰に甘やかすこと
- excessive indulgence
- 望ましくない過剰さ
- an undesirable overabundance
- 過剰に飲食する機会
- an occasion for excessive eating or drinking
- ゴナドトロピン過剰
- hypergonadotropic
- 卵巣過剰刺激症候群
- OHSS
- ovarian hyperstimulation syndrome
- 平方剰余の相互法則
- Quadratic reciprocity
- アンドロゲン過剰症
- hyperandrogenism
- 過剰フュエルリミッタ
- excess fuel limiter
- 過剰に簡素化する行為
- an act of excessive simplification
- アンモニアが過剰な尿
- excessive ammonia in the urine
- 国は車を過剰生産する
- The country overproduces cars
- 過剰なほど懸命に働く
- work excessively hard
- 電子の余剰があること
- having a surplus of electrons
- 性腺刺激ホルモン過剰
- hypergonadotropic
- 剰余コンプライアンス
- residual compliance
- 過剰飲食で苦しむさま
- suffering from excessive eating or drinking
- 社会余剰(電力自由化)
- social surplus
- その他の剰余金/欠損金
- other surplus/loss
- その他の剰余金期首残高
- balance of other surplus at beginning of the term
- 尿中の尿素が過剰なこと
- excess of urea in the urine
- 過剰でないか極端でない
- not excessive or extreme
- 愚かな自意識過剰な微笑
- a silly self-conscious smile
- 副腎皮質ホルモン過剰症
- hypercortisolism
- 下垂体ACTH過剰分泌
- pituitary ACTH hypersecretion
- 全身性皮質性骨化過剰症
- hyperostosis corticalis generalisata
- 吸収合併直前利益剰余金額
- the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger;
- その他の資本剰余金繰入額
- transferred from other capital surplus
- 吸収合併直前資本剰余金額
- the Capital Surplus immediately prior to an Absorption-Type Merger;
- その他の資本余剰金繰入額
- Transferred from other capital surplus
- 過剰な房水を排出する細管
- a tubule that drains excess aqueous humor
- 店は、余剰商品を売却した
- The store sold off the surplus merchandise
- 不適切な使用や過剰な使用
- improper or excessive use
- 過剰でないか極端ではない
- not excessive or extreme
- 腎芽腫過剰発現タンパク質
- nephroblastoma overexpressed protein
- 剰余金の配当等に関する特則
- Special Provisions on Dividends of Surplus, etc.
- 過剰のアルコールを摂取する
- drink excessive amounts of alcohol
- 熟達して、性能に自信過剰な
- proficient and confident in performance
- 資産に過剰投資してください
- overcapitalize a property
- 過剰服用は致命的になりえる
- overdose can be fatal
- 除算と剰余命令を有効にする
- Enable divide and modulus instructions
- 余分の何か(特に余剰の株式)
- something extra (especially a share of a surplus)
- 過剰に高価である物のもつ特質
- the quality possessed by something that is excessively expensive
- 過剰で、節度を欠いている性質
- the quality of being excessive and lacking in moderation
- ほとんど過剰を含んでいません
- containing little excess
- 尿の中の過剰なカリウムの存在
- the presence of excess potassium in the urine
- 過剰に供給するかまたは与える
- supply or feed to surfeit
- 消化管の過剰ガスに苦しむさま
- suffering from excessive gas in the alimentary canal
- 株式に係る剰余金の配当等の内容
- the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares;
- 西暦年数の4での剰余が3の場合
- When the remainder after the division of the Christian Era by 4 is 3, it falls on:
- 西暦年数の4での剰余が2の場合
- When the remainder after the division of the Christian Era by 4 is 2, it falls on:
- 西暦年数の4での剰余が1の場合
- When the remainder after the division of the Christian Era by 4 is 1, it falls on:
- 西暦年数の4での剰余が0の場合
- When the remainder after the division of the Christian Era by 4 is 0, Toji falls on:
- 余剰溢(いっ)水電力、余剰電力
- surplus power
- その他の余剰金(または欠損金)
- Other surplus (or loss)
- 4歳馬は過剰なエネルギーがある
- four-year-olds have an overabundance of energy
- 消化管で過剰ガスを生産するさま
- generating excessive gas in the alimentary canal
- 尿中にアミノ酸が過剰にあること
- abnormal presence of amino acids in the urine
- 過剰に飲酒した後でしらふになる
- become sober after excessive alcohol consumption
- 余剰又は重複在庫品と設備の処分
- disposal of surplus or redundant stocks and equipment
- 株主に対する剰余金の配当の制限等
- Restriction, etc. on Dividends of Surplus to Shareholders, etc.
- 減資剰余金の優先資本金への組入れ
- Incorporating Reduction Surplus into Preferred Capital
- 市場向け余剰を生み出す作物の失敗
- the failure of crops to produce a marketable surplus
- 通常、セロトニンの過剰分泌を伴う
- usually associated with excessive secretion of serotonin
- 塩を過剰に使うのは避けるべきだ。
- The excessive use of salt should be taboo.
- 特に過剰のため、非常に洗練された
- very sophisticated especially because of surfeit
- [%F]%S 0 による剰余演算
- [%F]%S %% by zero
- 油の供給過剰はガス価格を低下させた
- The glut of oil depressed gas prices
- (馬などの)過剰な発汗からできる泡
- the foam resulting from excessive sweating (as on a horse)
- 教会の形式や活動に対する過剰な執着
- excessive adherence to ecclesiastical forms and activities
- 見かけの鉱質コルチコイド過剰症候群
- apparent mineralocorticoid excess syndrome
- それらを過剰に非難するのをやめよう
- let's not blame them overmuch
- キャベツは生産過剰で値をくずした。
- The price of cabbage fell because of overproduction.
- 剰余を生ずる見込みのない場合等の措置
- Measures Taken in Cases where Surplus Is not Expected, etc.
- 株券 株式に係る剰余金の配当等の内容
- share certificates: the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares;
- 初期の喜びを超えて、過剰を引き起こす
- cause surfeit through excess though initially pleasing
- 消化管に過剰なガスがたまっている状態
- a state of excessive gas in the alimentary canal
- 他の過剰内部器官と同様の、余分な肋骨
- extra ribs as well as other supernumerary internal parts
- 循環する血液中の過剰なカリウムの存在
- the presence of excess potassium in the circulating blood
- その中毒者は麻薬の過剰摂取で死んだ。
- The addict died from a drug overdose.
- 日本では米が恒常的に供給過剰である。
- There is a chronic oversupply of rice in Japan.
- 剰余金の処分及び損失の処理に関する事項
- Matters concerning disposition of surplus and disposal of loss
- Matters concerning the appropriation of surplus and disposition of losses
- 剰余金の処分及び損失の処理に関する規定
- Provisions on the appropriation of surplus and disposal of losses
- このため、一般に借入過剰となっている。
- So, most onsen-ryokan have excessive debts.
- 東洋からの安い輸入品を国に過剰供給する
- Glut the country with cheap imports from the Orient
- アルコールやアルコール飲料の過剰な消費
- excessive use of alcohol and alcoholic drinks
- 逃げた魚に関する過剰に尾ひれの付いた話
- an over-embellished story of the fish that got away
- 安い輸入品で綿製品が供給過剰になった。
- There was a glut of cotton goods due to cheap imports.
- 設立時利益剰余金額 次に掲げる額の合計額
- the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following:
- 会社法第四百四十六条に規定する剰余金の額
- the amount of surplus prescribed in Article 446 of the Companies Act;
- しばしばアルコールの過剰摂取に関係がある
- often associated with excessive consumption of alcohol
- 私たちは天然資源を過剰開発してはならない
- We should not overexploit our natural resources
- コルチゾール過剰分泌によって生じる腺疾患
- a glandular disorder caused by excessive cortisol
- 組織や身体の部分に過剰な血液が集まること
- increased blood in an organ or other body part
- 皮脂腺の過剰な活動で皮膚が脂性になること
- a condition in which overactivity of the sebaceous glands causes the skin to become oily
- 過度に、または、過剰な繊細さで精緻化する
- refine too much or with excess of subtlety
- 安い輸入品で市場が供給過剰になるだろう。
- Cheap imports will glut the market.
- そして、過剰な人口を減らした方が好い。」
- and decrease the surplus population.'
- 彼女は、将来について過剰なほど悲観的だった
- she was unduly pessimistic about her future
- 消化管の過剰な運動性を治療するのに使われる
- used to treat excess motility of the gastrointestinal tract
- 体内に過剰な鉛を摂取することで生じる中毒症
- toxic condition produced by the absorption of excessive lead into the system
- 過剰な痰と小瘤を特徴とする肺と皮膚の感染症
- an infection of the lungs and skin characterized by excessive sputum and nodules
- (話し方について使用され)過剰に装飾された
- (used of style of speaking) overly embellished
- 現在最も深刻な問題は人口過剰の問題である。
- The most severe problem at present is that of over-population.
- 贈与文化は、希少性ではなく過剰への適応だ。
- Gift cultures are adaptations not to scarcity but to abundance.
- e シリンダ毎の余剰セクタ数を変更する
- e change number of extra sectors per cylinder
- 当期剰余金額が生じた場合 当該当期剰余金額
- in the case where the accumulated profit for the term has been generated: said accumulated profit for the term;
- 剰余を生ずる見込みのない場合の差押えの禁止等
- Prohibition of a Seizure in Cases where Surplus Is not Expected, etc.
- 出資剰余金等 (第百三十五条・第百三十六条)
- Investment Surplus, etc. (Article 135 and Article 136)
- 吸収合併後利益剰余金額 次に掲げる額の合計額
- the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 吸収合併後資本剰余金額 次に掲げる額の合計額
- the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 血液などの体液が体の一部に過剰に蓄積すること
- excessive accumulation of blood or other fluid in a body part
- アルコール飲料を飲む人(特に過剰に飲む場合)
- a person who drinks alcoholic beverages (especially to excess)
- ヘミングウェイ風のほとんど自意識過剰な単調さ
- the almost self-conscious flatness of Hemingway's style
- 過剰甲状腺活性に対する反作用力の影響を有する
- having the effect of counteracting excessive thyroid activity
- フィックス氏は明らかに自信過剰気味であった。
- Mr. Fix evidently was not wanting in a tinge of self-conceit.
- 産業ロボットの使用は、労働者の余剰を産み出した
- the use of industrial robots created redundancy among workers
- 自信過剰にならないよう注意しなくてはいけない。
- You should beware of overconfidence.
- たいていの発展途上国は過剰人口で苦しんでいる。
- Most developing countries are suffering from overpopulation.
- 過剰なACTHによって副腎機能が亢進する腺疾患
- a glandular disorder caused by excessive ACTH resulting in greater than normal functioning of the adrenal gland
- 会員商品取引所は、剰余金の分配をしてはならない。
- A Member Commodity Exchange shall not distribute its surplus.
- 減資剰余金の優先資本金への組入れによる変更の登記
- Registration of Changes Due to Incorporation of Reduction Surplus into Preferred Capital
- 過剰なガスによって家畜の反芻胃や腸が膨張すること
- swelling of the rumen or intestinal tract of domestic animals caused by excessive gas
- ニュージャージのいくつかの町が人口過剰になっている
- Some towns in New Jersey are becoming overpopulated
- フッ素の過剰摂取による病的状態(通常、飲料水から)
- a pathological condition resulting from an excessive intake of fluorine (usually from drinking water)
- 情動障害で患者は、過剰に、時には暴力的に、反応する
- an affective disorder in which the victim tends to respond excessively and sometimes violently
- ビタミンを過剰に摂取することによって生じる異常症状
- an abnormal condition resulting from taking vitamins excessively
- 具体的な怪我ではなく、過剰な運動によって生じる骨折
- fracture resulting from excessive activity rather than a specific injury
- 剰余金の配当等の支払 その支払う剰余金の配当等の額
- Payment of dividend of surplus, etc.: The amount of dividend of surplus, etc. to be paid
- 緊張病は短期間の過剰な興奮状態として現れることもある
- the catatonia may give way to short periods of extreme excitement
- 真性糖尿病や飢餓により尿中のケトン体が過剰になること
- excessive amounts of ketone bodies in the urine as in diabetes mellitus or starvation
- 法令又は定款の規定に違反して、剰余金の配当をしたとき。
- when the person pays dividends of surplus in violation of the provisions of laws and regulations or the articles of incorporation; or
- 過剰な多機能、手回しがよすぎる <> シンプルな所持品
- Too many functions and over-preparation, which is opposite to traveling lightly
- 実際に手元にあり、予想を上回る金か商品の余剰または過剰
- a surplus or excess of money or merchandise that is actually on hand and that exceeds expectations
- コカインやアンフェタミンの過剰摂取による一般的な副作用
- a common side-effect of extensive use of cocaine or amphetamines
- 水素原子が過剰にある溶液の(7未満のpHを有している)
- of a solution having an excess of hydrogen atoms (having a pH of less than 7)
- 血液中や体内組織の異常な高酸性度(過剰水素イオン濃縮)
- abnormally high acidity (excess hydrogen-ion concentration) of the blood and other body tissues
- すると維盛以下味方の武将が過剰な恐怖心を抱いてしまった。
- Starting with Koremori, his comrades were extremely scared.
- 器官内のインシュリンが過剰になり昏睡を引き起こす低血糖症
- hypoglycemia produced by excessive insulin in the system causing coma
- eval 中に 0 による剰余計算があります: [%s]
- Modulo by zero in eval: [%s]
- 新設合併取得会員商品取引所の新設合併の直前の資本剰余金の額
- the amount of the Capital Surplus immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger;
- その他利益剰余金の額を増加させることが適切な場合 適切な額
- in other cases where it is appropriate to increase the amount of the accumulated profit: the appropriate amount.
- その他利益剰余金の額を減少させることが適切な場合 適切な額
- in other cases where it is appropriate to decrease the amount of the accumulated profit: the appropriate amount.
- その他資本剰余金の額を減少させることが適切な場合 適切な額
- in other cases where it is appropriate to decrease the amount of the capital surplus: the appropriate amount.
- その他資本剰余金の額を増加させることが適切な場合 適切な額
- in other cases where it is appropriate to increase the amount of the capital surplus: the appropriate amount.
- 象山は自信過剰で傲慢なところがあり、それ故に敵が多かった。
- Shozan was a slightly overconfident and arrogant person, which was the reason he had a lot of enemies.
- 血液疾患で、血液の細胞体積と比べて、過剰な体液量があるもの
- blood disorder in which there is excess fluid volume compared with the cell volume of the blood
- 彼女はたぶんまた物事を必要以上に過剰に行っているだけです。
- She is probably just making a mountain out of a molehill again.
- 第七百五十八条第八号ロ又は第七百六十条第七号ロの剰余金の配当
- distribution of dividends of surplus set forth in Article 758(viii)(b) or Article 760(vii)(b).
- 大分県中津市 同市の宝山大剰院に鬼のミイラらしきものがある。
- Nakatsu City, Oita Prefecture, where what appears to be a mummy of Oni is found in Juppozan Daijoin.
- 配当と準備金が用意ができた後の、企業の利益剰余金と未処分利益
- the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
- 膀胱感覚がなく、膀胱が過剰に充填し、自発的に排尿できないこと
- absence of bladder sensation and over-filling of the bladder and inability to urinate voluntarily
- 音声の震動、特に過剰に、または不完全にコントロールされたもの
- vocal vibrato especially an excessive or poorly controlled one
- 会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額
- the amount of the Capital Surplus immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital;
- 会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額
- the amount of accumulated profit immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital;
- 根に近い土壌を過剰に踏みしめられることは木に良いとはいえない。
- The excessive compacting of the soil around the roots due to foot traffic can't be good for the tree, either.
- ダムまたは他の障害に、あるいはそののまわりに過剰な水を運ぶ水路
- a channel that carries excess water over or around a dam or other obstruction
- 悪いニュースに過剰に反応しないで下さい−−気楽にやってください
- Don't overreact to the bad news--take it easy
- 度重なる注入、または、鉄を含む食物の過剰摂取がもたらす血色素症
- hemochromatosis resulting from repeated transfusions or from excessive intake of foods containing iron
- また、余剰のT車は浦和、松戸など首都圏の電車区に移籍している。
- Extra trailer cars then reserved at the Keihanshin Local Line were transferred to such metropolitan train depots as Urawa and Matsudo.
- 鎌倉の大仏は一説に余剰の「新銭」を鋳潰して作ったとさえいわれる。
- There is even a theory that the great Buddha statute in Kamakura was made using the metal obtained by melting surpluses of these imazeni coins.
- 過剰な塩分や糖分でのコーティングは、細菌繁殖を抑える効果がある。
- Coating with excessive salt and sugar is effective to prevent growth of bacteria.
- 食餌の不足や過剰、アンバランスな食餌、食物吸収不能によって生じる
- can result from insufficient or excessive or unbalanced diet or from inability to absorb foods
- 刺激物摂取によって引き起こされる胃炎(アスピリンの過剰摂取など)
- gastritis caused by ingesting an irritant (as too much aspirin)
- 細胞、組織、または漿膜腔内に水状液が過剰に蓄積することによる腫脹
- swelling from excessive accumulation of watery fluid in cells, tissues, or serous cavities
- あなたは子供に過剰に服を着せるべきでない−−彼女は熱くなりすぎる
- You should not overclothe the child--she will be too hot
- そのため、食用とされた鯨肉はごく一部であり、余剰鯨肉が生じていた。
- Therefore, only a small portion of the whale meat was eaten, generating surplus whale meat.
- テレビというメディアの性質上、過剰な演出が入っている可能性はある。
- It has the possibility of dramatic interpretation due to the nature of TV as media.
- 長時間の凝固時間と不完全な血液凝固の形成とときには過剰な出血を招く
- results in long clotting time and poor clot formation and sometimes excessive bleeding
- 体が過剰な水を取り除くため尿の流れを増やす傾向があるどんな物質でも
- any substance that tends to increase the flow of urine, which causes the body to get rid of excess water
- お辞儀をしながら後ろへ片足を音を立てて引くこと(過剰な恭順を示す)
- a deep bow with the foot drawn backwards (indicating excessive humility)
- 避けなければならないもう一つのことは、過剰に賛辞を使うことである。
- Another thing to avoid is to use too much praise.
- 「そうした方が可い、そして、過剰の人口を減らす方が可う御座んすよ。
- `they had better do it, and decrease the surplus population.
- 貸借対照表、損益計算書、業務報告書、剰余金処分案及び損失処理案の承認
- Approval of the balance sheet, profit and loss statement, business report, proposed appropriation of surplus and proposed appropriation of loss
- そうしないと出国時に余剰の貨幣を再両替することができないこともある。
- In failing to do so, they may not be able to change surplus money back into their own currencies when they leave the countries.
- 下垂体前葉の成長ホルモン生産過剰によって引き起こされる(腫瘍が原因)
- caused by overproduction of growth hormone by the anterior pituitary gland (due to a tumor)
- セキュリティ技術—ハッシュ関数—第4部:剰余演算を用いるハッシュ関数
- Information technology-Security techniques-Hash-functions-Part 4: Hash-functions using modular arithmetic
- 第七百六十三条第十二号ロ又は第七百六十五条第一項第八号ロの剰余金の配当
- Distribution of dividends of surplus set forth in Article 763(xii)(b) or Article 765(1)(viii)(b).
- 配当財産 株式会社が剰余金の配当をする場合における配当する財産をいう。
- 'Dividend Property' means the property to be distributed in cases where a Stock Company pays the Dividend of Surplus;
- 人気絶頂で薬剤の過剰な服用で死んだ米国の歌手(1943年−1970年)
- United States singer who died of a drug overdose at the height of her popularity (1943-1970)
- そのため過剰な美しさは廃して、淡泊な木目に渋味をもつ漆塗りを施している。
- Therefore, excessive decorations are removed and instead, sober-colored lacquer is applied on simple wood grain.
- わずかに瑕疵がある品や余剰生産品などを、正規品よりも安い値段で売ること。
- To sell goods with minor defect and surplus products at a price lower than that of regular products.
- (ワインについて)過剰なタンニンを含んでいるコルクにより、味が損なわれる
- (of wine) tainted in flavor by a cork containing excess tannin
- 上述のように、接合部で過剰な暗電流を発生する多くの他のメカニズムがある。
- As described above, there are a number of other mechanisms which generate excess dark currents at junctions.
- 合併に際して出資剰余金として積み立てるべき額については、内閣府令で定める。
- The amount to be reserved as an investment surplus upon a merger shall be specified by a Cabinet Office Ordinance.
- 基金は、毎事業年度の剰余金の全部を、準備金として積み立てなければならない。
- A Fund shall lay aside all of the surplus in every business year as reserve funds.
- 剰余金の配当(配当財産が新設分割設立持分会社の持分のみであるものに限る。)
- payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Membership Company Incorporated through Incorporation-type Company Split).
- 剰余金の配当(配当財産が新設分割設立株式会社の株式のみであるものに限る。)
- payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Stock Company Incorporated through Incorporation-type Company Split).
- 剰余金の配当(配当財産が吸収分割承継持分会社の持分のみであるものに限る。)
- payment of dividends of surplus (limited to the case where the Dividend Property is only equity interests of the Succeeding Membership Company in Absorption-type Company Split).
- 剰余金の配当(配当財産が吸収分割承継株式会社の株式のみであるものに限る。)
- payment of dividends of surplus (limited to the case where the Dividend Property is only the shares of the Succeeding Stock Company in Absorption-type Company Split).
- 出資に係る剰余金の配当、残余財産の分配及び利益を用いて行う出資の消却の方法
- the payment of dividend of surplus related to a contribution, the distribution of residual assets and the method of cancellation of a contribution by using profits;
- 脳下垂体((特に成長ホルモンの過剰な分泌に至る前葉の活動過多)の過度の活動
- excessive activity of the pituitary gland (especially overactivity of the anterior lobe which leads to excess secretion of growth hormone)
- 設立時資本剰余金額 イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
- the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b):
- the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);
- 新株予約権の行使により発行され、又は移転される株式に係る剰余金の配当等の内容
- the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares which are to be issued or transferred upon the exercise of share options;
- 茶屋や団子屋の作る賞味期限が当日の物と比較して、甘さが過剰になりがちである。
- Compared with dumplings from tea houses and dumpling stores, taste of which is best on the day they are made, the dumplings sold widely tend to be too sweet.
- 物体が帯びた不平衡の電気量(正または負)で、電子の過剰または欠乏と解釈される
- the quantity of unbalanced electricity in a body (either positive or negative) and construed as an excess or deficiency of electrons
- 契約者により得られる過剰な利益を制限する、または取り戻すために条件を改定する
- revise the terms of in order to limit or regain excess profits gained by the contractor
- 過剰な二酸化炭素は、血の酸性度を増加させる炭酸を形成するため、水と合成される
- excess carbon dioxide combines with water to form carbonic acid which increases the acidity of the blood
- 慢性の咳と通気の阻害を導く過剰な痰の生成によって特徴づけられる気管支炎の形態
- a form of bronchitis characterized by excess production of sputum leading to a chronic cough and obstruction of air flow
- 「ええ、我々の中には少しばかり自信過剰な人もいますしね、ミスター・ホームズ」
- ``Yes, some of us are a little too much inclined to be cocksure, Mr. Holmes,''
- 市場に出す余剰農産物は作らず、自身が基本的に必要としている分だけを供給する農業
- farming that provides for the basic needs of the farmer without surpluses for marketing
- 甲状腺ホルモンの病理学的に過剰な生成または甲状腺ホルモンの過剰な生成による状態
- pathologically excessive production of thyroid hormones or the condition resulting from excessive production of thyroid hormones
- 設立時利益剰余金額 新設合併取得会員商品取引所の新設合併の直前の利益剰余金の額
- the Amount of Accumulated Surplus at Establishment: the amount of accumulated profit immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger.
- 協会員が営む貸金業に係る過剰貸付けの防止に関する事項(次号に掲げるものを除く。)
- Matters concerning the prevention of excessive Loans pertaining to the Money Lending Business managed by an Association member (excluding those listed in the following item);
- もっとも、味噌には塩分が含まれている為、塩分の過剰摂取には気をつける必要がある。
- However, you should be careful not to consume excessive amounts of salt because miso has a lot of it.
- フランス(ベルギー)人であるモンブランに過剰に肩入れするのは危険と見られていた。
- Therefore it was seen as dangerous to offer too much support to Montblanc, who was a French/Belgian.
- 通常、アルドステロンの過剰分泌につながる副腎皮質の良性腫瘍によって引き起こされる
- usually caused by a benign tumor of the cortex of the adrenal gland that leads to excess secretion of aldosterone
- 実際のまたは想像上の欠陥、不必要な特徴を、反対を過剰に誇張することで克服する試み
- an attempt to overcome a real or imagined defect or unwanted trait by overly exaggerating its opposite
- 第三目 基金利息の支払、基金の償却及び剰余金の分配 (第五十五条―第五十五条の四)
- Division 3: Payment of Interest on Funds, Redemption of Funds and Distribution of Surplus (Article 55 - Article 55-4)
- 前項の支出の部には、当期剰余金又は当期損失金を記載し、又は記録しなければならない。
- In the expenditure section as set forth in the preceding paragraph, the surplus or loss for the term shall be included or recorded.
- 加法または乗法の前または後に、次の列または単位の場所に移動する(数、0または剰余)
- transfer (a number, cipher, or remainder) to the next column or unit's place before or after, in addition or multiplication
- その他利益剰余金の額 組織変更の直前の会員商品取引所の法定準備金及び利益剰余金の額
- the amount of the other accumulated profits: the amount of the statutory capital and accumulated profits of the Member Commodity Exchange immediately prior to the entity conversion.
- 委託者保護基金は、毎事業年度の剰余金の全部を、準備金として積み立てなければならない。
- A Consumer Protection Fund shall set aside all of the surplus in every business year as a reserve.
- 試合がないため過剰な稽古をする必要が無く、年齢体力に応じて自然に足腰の鍛練ができる。
- Because matches aren't held, there is no need for excessive training, and the discipline of the legs and loins can be done naturally depending on one's age and strength.
- 江戸時代に入ると大名家では家臣の数が過剰になり新規の召し抱えをあまり行わなくなった。
- Entering the Edo period, daimyo families recruited few samurai because they had already retained too many vassals.
- 第百十三条の規定に違反して同条に規定する減資剰余金を優先資本金に組み入れなかったとき。
- when the person fails to incorporate the Reduction Surplus set forth in Article 113 into the Preferred Capital in violation of Article 113;
- 自発性と個性という要素が過剰で、社会の原理がそれと激しく争っていた時代があったのです。
- There has been a time when the element of spontaneity and individuality was in excess, and the social principle had a hard struggle with it.
- それで、非難すべき熱意不足より賞賛すべき熱意過剰から、しばしば過ちを仕でかしている。
- and they have oftener erred from a laudable excess than from a blameable deficiency.
- その他資本剰余金の額 組織変更の直前の会員商品取引所の加入金及び資本剰余金の額の合計額
- the amount of the other capital surplus: the total amount of the membership fee and capital surplus of the Member Commodity Exchange immediately prior to the entity conversion;
- しかし、他地域と同様の人口増加によって、過剰耕作や灌漑による塩類集積などが発生している。
- However, as in other areas, an increase in the population of these areas has caused excessive farming and the accumulation of salt due to irrigation.
- その簡易ガス事業の開始によつてその供給地点についてガス工作物が著しく過剰とならないこと。
- The commencement of the Community Gas Utility Business will not result in the existence of an excessive number of Gas Facilities at the service points.
- 酸素が過剰になるおそれのあるときは、酸素の濃度を測定する者を指名して測定を行わせること。
- When the quantity of oxygen may become excessive, to designate a person in charge of measuring the concentration of oxygen, and have the said person measures the concentration.
- 過剰は上意下達関係を維持困難にして、交換による関係をほとんど無意味なゲームにしてしまう。
- Abundance makes command relationships difficult to sustain and exchange relationships an almost pointless game.
- 当該持分の払戻しを受けた会員の出資につき出資金及び資本剰余金の額に計上されていた額の合計額
- the total of the amount recorded in the amount of the contribution and capital surplus for the contribution of the Member who received the repayment of said equity interest;
- ホルモンの生成不足または生成過剰による、または食事のヨウ素の不足によって起きる可能性のある
- can result from underproduction or overproduction of hormone or from a deficiency of iodine in the diet
- 住人はみな金持ちらしく、見栄えがよいように、かせぎの余剰が装飾につぎこまれているのだった。
- The inhabitants were all doing well, it seemed, and all emulously hoping to do better still, and laying out the surplus of their gains in coquetry;
- 新株予約権証券 新株予約権の行使により発行され、又は移転される株式に係る剰余金の配当等の内容
- share option certificates: the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares which are to be issued or transferred upon the exercise of share options;
- しかしながら、過剰な放牧や耕地拡大などの農業の問題、生活や経済の問題がその原因とされている。
- However, it is said that this desertification originated in agriculture-related problems, such as excessive pasturing and an enlargement of arable land, and in living and economy related problems.
- 糠漬けは保存食品であり当然塩分が多いため、塩分の過剰摂取にならないよう気をつけるべきである。
- Because nuka-zuke is a preserved food and includes a lot of salt, obviously you should take care not to eat too much that would that would result in an over consumption of salt.
- 誰もが賛辞を耳にするのは好きであるが、過剰な賛辞は誠実さを感じさせないという逆の効果をもつ。
- Everyone loves to hear praise, but over-praise has the opposite effect of sounding insincere.
- 血液(中世医学における4つの体液の1つ)の過剰な分を減らす治療法として、かつて使われていたもの
- formerly used as a treatment to reduce excess blood (one of the four humors of medieval medicine)
- その剰余(じょうよ)を君に廻(ま)わすと云うのだから、君は誰にも気の毒がる必要はないはずです。
- and we propose to add the surplus money to your salary, and you need not be shy.
- 内国法人から受ける第二十四条第一項に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息
- Dividend of surplus, dividend of profit, distribution of surplus or interest on funds prescribed in Article 24(1) which is received from a domestic corporation
- 食物にたいする闘争もまた並存しており、有利な性質が過剰に伝えられたものが確実に勝利するでしょう。
- The struggle for food again supervenes, and those to whom the favourable quality has been transmitted in excess will assuredly triumph.
- 当該各事業年度の剰余金の処分により支出される金額(法人所得税の額及び剰余金の配当等の額を除く。)
- The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.)
- 今回と状況が似ている前年の高天神城の戦いでの圧勝で自信過剰となって勝てると判断したという説がある。
- Others have proposed that having overwhelmingly won the Battle of Takatenjin-jo Castle in the previous year, Katsuyori became so confident as to convince himself of a victory in the next battle.
- この傾向は明治時代以降、ナショナリズムや民族主義の興隆とともに過剰な意味が付与されるようになった。
- This tendency became more marked from the Meiji period onwards and, with the rise of nationalism and racism, the term 'yamato-damashii' became heavily loaded.
- 逆に米が供給過剰になったりすると、規制緩和を行ない「勝手造りの令」などによって四季醸造を解禁した。
- On the other hand, when there was an oversupply of rice, rules were relaxed and, based on the 'Katte Zukuri no Rei' (Liberal Brewing Decree) etc, restrictions on four-season brewing were lifted.
- 溶断の作業を行なうときは、吹管からの過剰酸素の放出による火傷を防止するため十分な換気を行なうこと。
- When carrying out the work cutting, to provide sufficient ventilation to prevent burns due to the discharge of excessive oxygen from the torches.
- 余剰分は市中に販売されて貴重な収入源となったほか、「大学炭」として新聞にも紹介されるほどであった。
- The surplus charcoal was sold in the market, producing precious income, and descriptions of the charcoal appeared even in news papers as 'University charcoal.'
- 会員商品取引所が資本剰余金の額の全部又は一部を出資金の額とするものと定めた場合 当該資本剰余金の額
- in the case where a Member Commodity Exchange determined to deem the whole or part of the capital surplus as the amount of the contribution: the amount of said capital surplus.
- 余剰人員のうち優秀な者が親衛隊的な性格の奥詰銃隊や遊撃隊(奥詰の後身)などとして陸軍へと編入された。
- Among redundant soldiers, excellent members were transferred to rikugun as soldiers of okuzume musket unit, which was a kind of bodyguard organization, or as soldiers of Yugekitai (command unit who backs up okuzume).
- これは互助会加入時に、会員獲得のセールスマンが過剰なセールストークを展開してしまうことにも起因する。
- This is partly caused by excessive sales talks to obtain members by some salesmen to potential customers before joining a Gojokai.
- また、買米仕法を再編強化し、農民から余剰米を強制的に供出させ、それを江戸に廻漕して利益を増大させた。
- Also, he reorganized and reinforced the kaimai shiho (rice trading system) that he forced farmers to provide the domain with surplus rice which was shipped to Edo to gain more profit.
- 会員商品取引所の資本剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。
- The amount specified in the following items shall be subtracted from the amount of the capital surplus of a Member Commodity Exchange only in the cases listed in said respective items:
- 内国法人から受ける所得税法第二十四条第一項に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息
- Dividend of surplus, dividend of profit, distribution of surplus or interest on funds prescribed in Article 24(1) of the Income Tax Act which is received from a domestic corporation
- 吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併直前資本剰余金額」という。)
- the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as 'Capital Surplus immediately prior to an Absorption-Type Merger');
- 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併直前利益剰余金額」という。)
- the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Accumulated Profit immediately prior to the Absorption-Type Merger');
- 当該出資の履行の受領に係る費用の額のうち、会員商品取引所が出資金又は資本剰余金から減ずるべき額と定めた額
- among the amount of the expenses pertaining to the acceptance of the performance of said contribution, the amount which a Member Commodity Exchange determined to be subtracted from the contribution or capital surplus;
- しかしヨウ素を多量に含む昆布を過剰に摂取すると甲状腺の機能障害を起こす場合があるので注意する必要がある。
- However, we should be cautious not to take kelp too much, because excessive iodine may cause the functional disorder of thyroid.
- これによって関西線各停の103系化、片町線の非冷房101系の置換えと余剰T車を活用した7連化を実施した。
- Through this development, the local trains of Kansai Line were changed to the series 103, and 101-type cars without air-conditioning of Katamachi Line were replaced with the air-conditioned, as well as extra trailer cars of Keihanshin Local Line were transferred to Katamachi Line's to introduce their 7-car train series.
- 人々から高い評価を得ている人ほど、過剰な自信のゆえにより深刻に危険な状態にあるということがよくあります。
- 4. Often those who stand highest in the esteem of men, fall the more grievously because of their over great confidence.
- 器形や装飾も中期の呪術的で装飾過剰なものから次第に洗練されたものになり、製作者の美意識の変化がうかがわれる。
- In these stages, the shape and the decoration of the earthen vessel gradually became more sophisticated than the shamanistic, too decorative ones in the middle stage, and this suggests that the vessel-maker's sense of beauty changed.
- その一方で、シティホテルや不動産分譲、撮影所余剰地の複合施設開発など新規事業を開拓して事業の再構築を行った。
- On the other hand, Toei tried to promote further restructuring through new business development such as hotels, real estate, and the alteration of a studio's redundant areas into multiple-use facilities.
- 硬骨漢で知られ、天下人であった秀吉にも過剰に媚びることなく、堂々と意見するなど渡り合って喧嘩もしたと伝わる。
- It is told that he was known as a man of principle and he did not flatter even Hideyoshi, who was tenkabito (the ruler of the county) excessively and he openly admonished Hideyoshi and sometimes quarreled.
- 精神衰弱知的障害、発育不全、小妖精顔貌だが、過剰な社会的人格、ボキャブラリーに対する豊かな才能に特徴付けられる
- characterized by mental deficiency and some growth deficiency and elfin faces but an overly social personality and a remarkable gift for vocabulary
- しかし対馬は土地が痩せ島内で過剰人口を吸収できず、交易従事者のみならず三浦に定住する日本人(恒居倭)が出現する。
- However, since Tsushima had such poor land that it could not absorb the surplus population within the territory, some Japanese people as well as people involved in trading began to settle in Sanpo, and these people were called kokyowa.
- 1960年以後は行政施策の後押しもあって全国的に過剰なまでに増産され、1968年の豊作時には計画生産量を上回った。
- After 1960, mikan was produced excessively country wide under the encouragement of administration and the total yield was beyond the planned figure in the good harvest year of 1968.
- 『吾妻鏡』における義時の重忠擁護、重忠の過剰な賛美記事は武蔵の英雄を滅ぼした北条氏弁護のための作為と考えられている。
- It is thought that the entries that referred to Yoshitoki's protection of Shigetada and excessive praise of Shigetada in the 'Azuma Kagami' were made up to defend the Hojo clan, which had destroyed the hero of the Musashi Province.
- 帝国鉄道庁では、各私鉄から引き継いだ膨大な人員を糾合したため、ポストの重複などによって余剰人員を抱えることとなった。
- As the Imperial Government Railway employed the vast number of employees that it had succeeded from the private railways, it ended up holding redundant workers because of position overlapping etc.
- 生産過剰に加えて1970年代よりアメリカからオレンジ輸入枠拡大の要請が強まり、政府はミカン栽培縮小へ方針を転換した。
- In addition to excessive production, strongly required import quotas increased for orange by the U.S. from 1970s, the government changed its policy to decrease production.
- ことから、夜間の余剰電力の有効活用を図ることができる揚水発電を組み合わせて電力需要の増加に対応することが計画された。
- Therefore, a plan to cope with the supposed increase in power demand was formulated that combined the system of pump-up power generation that enabled surplus electric power at night to be used effectively.
- [DC] しかしながら、リーダーに謙虚さを求めるというのは、贈与文化、過剰文化のもっと一般的な性質なのかもしれない。
- [DC] However, demanding humility from leaders may be a more general characteristic of gift or abundance cultures.
- しかし勝利を収めた部分も、その生存を保障する性質を伝えながら、過剰繁殖しますが、それが伝わる度合いは異なっています。
- But the triumphant fraction again breeds to overproduction, transmitting the qualities which secured its maintenance, but transmitting them in different degrees.
- 定免法は、豊凶を考慮しないため農民を、剰余を持たせて逸楽に耽らせ、また困窮させ、逃散(ちょうさん)させる傾向があった。
- Since jomen ho didn't consider the crop situation, it had a tendency to make peasants have surplus and laze, or feel distressed and escape.
- 会員商品取引所が出資金の額の全部又は一部を資本剰余金の額とするものと定めた場合 当該資本剰余金の額とするものと定めた額
- in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount determined to be deemed to be said capital surplus;
- 吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併後利益剰余金額」という。) 次に掲げる額の合計額
- the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Accumulated Profit subsequent to the Absorption-Type Merger'): the sum total of the amounts set forth in the following:
- 会員商品取引所が脱退する会員に対して持分の払戻しをする場合 当該脱退する会員の出資につき資本剰余金の額に計上されていた額
- in the case where a Member Commodity Exchange repays the equity interest to a Member who is going to withdraw: the amount recorded in the amount of the capital surplus for the contribution of said withdrawing Member;
- 縄文式土器に見られた過剰な装飾は影をひそめ、弥生式土器は器形、文様ともに温和で洗練されたものが多く見られるようになった。
- Jomon pottery was sometimes too decorative, whereas Yayoi pottery was mostly moderate and sophisticated in both shape and pattern.
- 1804年(文化 (元号)元年)71歳、「金砂」(こがねいさご)(万葉集注釈)、「金砂剰言」、1805年、「七十二候」稿。
- In 1804, at age 71, he wrote drafts of 'Koganeisago' (or Kinsa, a commentary on Manyoshu) and 'Kinsa Jogen' (Additional documents of Kinsa); and the following year, 1805, he wrote a draft of 'The 72 Divisions of the Solar Year.'
- 溶鉄を通して空気を噴射するためにベッセマー転炉を使用し、その結果、過剰炭素と不純物を燃やしながら鋼を作るための工業プロセス
- an industrial process for making steel using a Bessemer converter to blast air through molten iron and thus burning the excess carbon and impurities
- 当該対象証券が株券の場合にあっては株式に係る剰余金の配当等の内容、株券以外の有価証券の場合にあっては当該有価証券の権利の内容
- the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares in cases where the relevant Target Securities are share certificates, and the details of the right in the relevant Securities in cases of Securities other than share certificates;
- the details of the Payment of Dividend of Surplus, etc. Pertaining to Shares in cases where the relevant Target Securities are share certificates, and the details of the rights in the relevant Securities in cases of Securities other than share certificates;
- この社倉は明治32年(1899年)に解散するまで続けられたが、明治中期には20,000円もの余剰金が出るほどになったという。
- Sasho Storage remained in use until it was finally dissolved in 1899, but a surplus of twenty thousand yen was stored there in the Middle Meiji Period.
- 組合は、損失をてん補し、第五十八条第一項の準備金及び同条第四項の繰越金を控除した後でなければ、剰余金の配当をしてはならない。
- A cooperative shall not distribute its surplus until after it has compensated losses and deducted the reserve fund under Article 58, paragraph (1) and the surplus carried forward under paragraph (4) of the same Article.
- 組合は、定款の定めるところにより、組合員が出資の払込を終るまでは、その組合員に配当する剰余金をその払込に充てることができる。
- Until partner complete the payment of their contributions, a cooperative may allocate the surplus to be distributed to its partner to such payment, pursuant to the provisions of the articles of association.
- 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の適用対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item
- The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in the preceding item
- 会員商品取引所は、定款で定めるところにより、毎事業年度の剰余金の百分の十以上を損失てん補準備金として積み立てなければならない。
- A Member Commodity Exchange shall reserve at least one-hundredths of any surplus in every business year as a loss compensation reserve pursuant to the provisions of the articles of incorporation.
- 会員商品取引所が資本剰余金の額の全部又は一部を出資金の額とするものと定めた場合 当該出資金の額とするものと定めた額に相当する額
- in the case where a Member Commodity Exchange determined to deem the whole or part of the capital surplus as the amount of the contribution: the amount equivalent to the amount determined to be deemed to be said contribution;
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)
- 馬琴は「回外剰筆」で、南総里見家を記した「史書」(軍記物)や地誌として『里見軍記』『里見九代記』、『房総志料』などを挙げている。
- In 'Kaigaijohitsu' (epilogue), Bakin lists 'History book' (war chronicle) on the Satomi family in the Nanso region as well as 'Satomigunki','Satomikyudaiki' and 'Bososhiryo'as topography.
- 株式会社に対する会社法第四百四十六条第七号(剰余金の額)の規定の適用については、同号中「法務省令」とあるのは、「内閣府令」とする。
- For the purpose of applying to a Stock Company the provision of Article 446, item (vii) (Amounts of Surplus) of the Companies Act, the term 'Ordinance of the Ministry of Justice' in that item shall be deemed to be replaced with 'Cabinet Office Ordinance.'
- 第一項に規定する権利には、この法律に別段の定めがあるもの及び剰余金の分配を受ける権利その他の政令で定める権利を含まないものとする。
- The rights set forth in paragraph (1) shall not include any right provided for otherwise in this Act or the rights specified by a Cabinet Order such as the right to distribution of surplus.
- その一般ガス事業の開始によつてその供給区域の全部若しくは一部において又はその供給地点についてガス工作物が著しく過剰とならないこと。
- The commencement of the General Gas Utility Business will not result in the existence of an excessive number of Gas Facilities within the whole or part of the service area or at the service point.
- 湖または他の水域での過剰栄養、通常、植物の高密度増殖を引き起こす陸地からの栄養流出液(動物のし尿、肥料、下水)により引き起こされる
- excessive nutrients in a lake or other body of water, usually caused by runoff of nutrients (animal waste, fertilizers, sewage) from the land, which causes a dense growth of plant life
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in item (i)
- 会員商品取引所が出資金の額の全部又は一部を資本剰余金の額とするものと定めた場合 当該資本剰余金の額とするものと定めた額に相当する額
- in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount equivalent to the amount determined to be deemed as said capital surplus;
- 種類株式発行会社 剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社をいう。
- 'Corporation with Class Shares' means any Business Corporation which issues two or more classes of shares with different features as to the matters listed in the items of Article 108(1), including, but not limited to, the Dividend of Surplus;
- 組合の剰余金の配当は、主として組合事業の利用分量に応じてするものとし、出資額に応じて配当をするときは、その限度が定められていること。
- The cooperative shall distribute its surplus mainly in accordance with the amount of use of the cooperative's businesses, and in the case of distributing the surplus in accordance with the amount of contribution; it shall have rules on the limits of such distribution.
- 探偵小説には、長たらしい叙景の章節や枝葉末節に関する文学的饒舌、精緻を極めた性格分析、過剰な”雰囲気”の記述が含まれるべきではない。
- 16. A detective novel should contain no long descriptive passages, no literary dallying with side-issues, no subtly worked-out character analyses, no 'atmospheric' preoccupations.
- 会員商品取引所が法第六十八条の三の規定による公告をする場合には、当期純剰余又は純損失の額を当該公告において明らかにしなければならない。
- In the case where a Member Commodity Exchange gives public notice under the provisions of Article 68-3 of the Act, it shall clarify the amount of the net surplus or net loss for the term in said public notice.
- 地割や惣作の際に生じた余剰地や地主が小作人に恩恵として無償もしくは軽負担で預けた土地、村が所有した林野(村持林野)などを預地と呼んだ。
- Originally, 'azukarichi' referred to shared land or land remaining after allocation had been made, to land that the land owner entrusted as a favor to its kosakunin (tenant farmers) free of charge (or for a small fee) or to forest area land owned by villages.
- 婦人標準服の生産は、各家庭の余剰布や古着を原料として、女性らが自家裁縫で婦人標準服に作り替え、自身や家族の服として着るという形だった。
- It was expected that the standard female clothing should be hand-sewn by women in each household for herself and with her own facilities recycling unused cloth and old clothes.
- 会員商品取引所が資産として計上している前項第二号の債権を資産として計上しないことと定めた場合 当該債権につき資本剰余金に計上されていた額
- in the case where a Member Commodity Exchange determined not to record as assets the claim having been recorded as assets set forth in item (ii) of the preceding paragraph: the amount having been recorded in the capital surplus for said claim;
- 全般的な特色として言えることは、いわゆる縄文(縄紋とも書く)をはじめとした各種文様で器面を加飾し、全体に装飾過剰の気味があることである。
- On the whole, it can be said that a characteristic of this period's pottery is that the surface was covered with such various patterns, including what is called 'jomon' (a straw-rope pattern, or a cord mark), that the pottery can be considered being too decorative.
- そうでない部分にしても実際にあったことだというのは分かっているし、今なお生きていて、そのあたりを過剰なほどよく覚えていそうなものもいる。
- for the remainder I know them to have happened, and there are some persons yet living, who will remember them but too well.
- 日本銀行は、各事業年度の損益計算上剰余金を生じたときは、当該剰余金の額の百分の五に相当する金額を、準備金として積み立てなければならない。
- The Bank of Japan shall reserve, as a reserve fund, five-hundredths of the surplus resulting from the settlement of profits and losses for each business year.
- このことから、余剰作物の生産と蓄積がすすみ、これが富に転化することにより、持てるものと持たざるもの、ひいては貧富の差や上下関係が生まれた。
- Therefore, production and storage of surplus crops increased and it changed to wealth, which created the haves and the have-nots leading to the disparity between rich and poor and a superior-inferior relationship.
- 1937年(昭和12年)1月8日に千鳥興業の宗田専務が製作費をもって現れたが、製作過剰による千鳥からの資金ショートはなかなか緩和されなかった。
- Muneta, a senior managing director of Chidori Kogyo, came to the company on January 8, 1937 to pay production expenses, but the company's cash position didn't improve so much due to excessive production.
- 一般電気事業にあつては、その事業の開始によつてその供給区域の全部又は一部について一般電気事業の用に供する電気工作物が著しく過剰とならないこと。
- Where the Electricity Business is a General Electricity Business, the commencement of the business will not result in the existence of an excessive number of Electric Facilities to be used for General Electricity Business within the whole or a part of the service area.
- すなわち、18世紀にまで日本列島の里山は継続的に過剰利用の状態にあった(「はげ山」参照)のであり、「持続可能な」利用が為されていたわけではない。
- This means that until the 18th century, the Satoyamas in the Japanese archipelago had undergone constant over forestation (please refer to the section 'Hageyama' (treeless hill)), and Satoyama had not been used in a 'sustainable' manner.
- 主たるモチーフを画面の左下に集め、画面右方を広い空間とする構図法は「残山剰水」「辺角の景」と呼ばれるもので、南宋の画家馬遠が得意としたものである。
- The drawing method, in which the main motifs are gathered together in the lower-left corner of the painting and void space on the right side, is called 'Zanzanjosui' and 'Henkaku no Kei,' which were the specialty of Baen (Ma Yuan), a Chinese painter from the Southern Sung Dynasty.
- だが、後に班田制の崩壊と位田などの増加、国司による地子の正税などへの転用によって本来は班田の余剰田であった乗田及びその地子も減少するようになった。
- Later on, however, due to the collapse of the handensei (state controlled land allotment system), the increase of iden (fields allotted according to court rank) and Kokushi (provincial governors) converting jishi to shozei (rice taxed by provincial offices), the number of joden, which were essentially the extra fields of handen (allotted fields), were gradually decreased along with their jishi.
- 直接及び間接保有の請求権に基づく剰余金の配当等の額 第六十六条の六第二項第五号に規定する直接及び間接保有の請求権に基づく剰余金の配当等の額をいう。
- Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership: The amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership prescribed in Article 66-6(2)(v)
- この頃には完全に生産過剰となっていたがなおも増産は続けられ、1972年には豊作とこの年から始まったグレープフルーツの輸入自由化の影響により価格が暴落。
- Although it became a state of overproduction around this time, production increase continued and finally the price tumbled in 1972 due to the high yield and the commencement of import liberalization of grape fruits in this year.
- しかし、代表作「蘭亭序」だけはせっかく真筆が残っていながら、唐の太宗 (唐)の過剰な独占欲のために陵墓に埋められ、残る機会を失うという不幸に見舞われた。
- The original of 'Lan Ting Xu,' the best known work of Wang Xi-zhi, alone had managed to survive, but faced the unfortunate situation where over-possessive Tang Taizong of the Tang Dynasty had it buried in his mausoleum, losing a chance to remain.
- 組合は、定款で定める額に達するまでは、毎事業年度の剰余金の十分の一(共済事業を行う組合にあつては、五分の一)以上を準備金として積み立てなければならない。
- A cooperative shall set aside or more one-tenth (one-fifth in the case of a cooperative engaged in mutual aid activities) of its surplus in each business year as a reserve fund until the sum reaches the amount specified by the articles of association.
- 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の法第四十条の四第一項に規定する適用対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item
- 吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併後資本剰余金額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
- the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Capital Surplus subsequent to an Absorption-Type Merger'): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);
- 分配の日における組合の剰余金に相当する額として経済産業省令で定める方法により算定される額を超えて組合財産を分配するには、総組合員の同意によらなければならない。
- The consent of all partners is required to distribute the assets of a Partnership in an amount exceeding the amount calculated as an amount equal to surplus of a Partnership as of the date of distribution in the manner provided by Ordinance of the Ministry of Economy, Trade and Industry.
- だが、戦間期から戦後のアメリカ占領時代にかけ、米不足で泡盛の原料に事欠く一方、黒砂糖は日本本土に移出できず余剰だったことから黒糖酒が多く作られるようになった。
- However, from wartime until the period of occupation by the United States, there was a lack of rice, the ingredient for Awamori, while there was a surplus of brown sugar which could not be shipped out to Japan's mainland and therefore people began to produce more kokutoshu.
- その支払う剰余金の配当等の額(法第六十六条の八第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 66-8, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 投資法人は、投資口の払戻しによつて減少した出資総額等の合計額が投資口の払戻しに要した金額を超える場合には、その超過額を出資剰余金として積み立てなければならない。
- When the sum total of the Total Amount of Investment, etc. that was reduced in the refund of Investment Equity exceeds the amount needed for refunding the Investment Equity, the Investment Corporation shall reserve the excess amount as an investment surplus.
- 法第二条第一項第十七号に掲げる有価証券で同項第六号に掲げる有価証券の性質を有するもの 出資に係る剰余金の配当、残余財産の分配及び利益を用いて行う出資の消却の方法
- the Securities listed in Article 2, paragraph (1), item (xvii) of the Act which have the nature of the Securities listed in item (vi) of that paragraph: the payment of dividend of surplus related to a contribution, the distribution of residual assets and the method of cancellation of a contribution by using profits;
- 会社及び地域会社の定款の変更、合併、分割及び解散の決議並びに会社の剰余金の処分(損失の処理を除く。)の決議は、総務大臣の認可を受けなければ、その効力を生じない。
- Any resolution for change in the articles of incorporation, or for merger, partition or dissolution of the Company and the Regional Companies or for disposal of profits of the Company shall not take effect unless authorized by the Minister.
- これをもって侵攻の意図と見る見解があり、14万人という過剰な人員のうち、旧南宋の兵員からなる江南軍10万人は軍隊兼移民団だったのでは、と言う見解も出されている。
- Some people consider that it indicates his intention of invasion, and out of 140,000 soldiers, whose number was excessively large, 100,000 soldiers of the Southern Yangtze Army, consisting of the former Southern Sung soldiers, would have been immigrants as well as soldiers.
- その間ずっと、過剰な恐怖に時々伴う確信をもって、わたしは自分の考えが気休めにすぎず、マシンがわたしの手の届かないところに移動されたことを直感的に悟っていました。
- All the time, with the certainty that sometimes comes with excessive dread, I knew that such assurance was folly, knew instinctively that the machine was removed out of my reach.
- こうした大量の銅は、宗氏が新たに入手したものではなく、朝鮮王朝が交易の制限を強化していく中、対馬・博多において大量に過剰在庫となって溜まっていたものと考えられる。
- This large amount of copper was not mined by the So clan, and it is thought that a large amount of copper had been accumulated as excess stock in Tsushima and Hakata due to the trade restrictions imposed by the Korean Dynasty.
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)
- その支払う剰余金の配当等の額(法第六十八条の九十二第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 68-92, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- その不快な感覚が「くすぐったい」という感覚であり、そうした「生命にとっての危機かもしれない」と錯覚された状態から逃れようとする自律神経の過剰反応が「笑い」にあたる。
- The uncomfortable feeling is 'tickling' feeling, and an excessive response of autonomic nerves, which try to avoid the illusionary state of 'a potential crisis of life', causes 'laugh'.
- 新設合併設立会員商品取引所の設立時の利益剰余金の額(以下「設立時利益剰余金額」という。) 零(新設合併会員払込出資額が零未満であるときは、当該新設合併対象純資産額)
- the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the 'Amount of Accumulated Surplus at Establishment') -- the amount shall be zero (if the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be said amount of net assets subject to the Consolidation-Type Merger).
- 「幽玄」を時に過剰なまでに追求した世阿弥・観世元雅の作品とは対照的に、信光の作品は、ショー的要素、同時代でいう「風流(ふりゅう)」を多く取り入れた華やかな作品が多い。
- In contrast to the works of Zeami and Motomasa KANZE, in which 'yugen' (elegance, calm, profundity, mixed with the feeling of mutability) was sometimes too much expressed, many Nobumitsu's works were spectacular filled with sensational events which were called 'furyu' (full of refined tastes) in those days.
- 第一項本文の場合においては、内閣府令で定めるところにより、当該利益を超えて投資主に分配された金額を、出資総額又は第百三十五条の出資剰余金の額から控除しなければならない。
- In the case referred to in the main clause of paragraph (1), the amount distributed to the Investors in excess to the relevant Profits shall be deducted from the total amount of investment or the investment surplus as prescribed in Article 135 as provided by a Cabinet Office Ordinance.
- 経費の予算(第五十一条第一項に規定する経費の予算をいう。)の作成又は変更、財産目録、貸借対照表、損益計算書及び決算報告書の作成、剰余金の処分その他の会計に関する重要事項
- Making or altering a budget for expenses (a budget for expenses prescribed in Article 51, paragraph 1), preparing an inventory, balance sheet, profit and loss statement, and statement of accounts, and determining important matters concerning accounting including the appropriation of any surplus;
- 第九条の二第一項第四号又は第九条の九第一項第六号の事業を行う組合は、その事業の費用に充てるため、毎事業年度の剰余金の二十分の一以上を翌事業年度に繰り越さなければならない。
- A cooperative engaged in the activities set forth in Article 9-2, paragraph (1), item (iv) or Article 9-9, paragraph (1), item (vi) shall carry forward or more one-twentieth of its surplus in each business year to the following business year as funds to be allocated for covering the expenses of its activities.
- 「お前の心が石なら仕方ないが、少しでも人間らしい心を持っているなら、過剰とは何か、またどこにその過剰があるかを自分で見極めないうちは、あんな好くない口癖は慎んだが可いぞ。
- `if man you be in heart, not adamant, forbear that wicked cant until you have discovered What the surplus is, and Where it is.
- このため、禅宗以外の寺院を含めて本来の祠堂銭だけではなく、余剰資金の運営手段として貸付を行うようになり、室町時代に入る頃には寺院は営利目的の金融業と同じようになっていった。
- Consequently, temples other than those of the Zen sect began to lend money as a way to manage surplus funds as well as Shidosen, and in the early Muromachi period, temples were operating similar to for-profit financial institutions.
- 七分積金や人足寄場の設置など、今日でいう社会福祉政策を行ってもいるが、思想や文芸を統制し、全体として町人・百姓に厳しく、旗本・御家人を過剰に保護する政策を採り、民衆の離反を招いた。
- Although Sadanobu also implemented present social welfare policies such as the accumulation of relief fund for the poor (seventy-percent reserve fund) and the establishment of independence support facilities for minor offenders and the homeless (ninsokuyoseba), the support of the people was lost due to the strict control over thought, art and literature, in short townspeople and peasants as a whole, and the excessive protection of his retainers on the other hand.
- 基本的には「全国画一」の地租への統合を従来通りあるいはそれ以上の水準で農民に賦課しようとする明治政府と生活の維持・改善のために生産余剰の確保を求める農民側との対立ということになる。
- Basically, the revolts were collisions between the Meiji Government that hoped to impose a uniform ratio of integrated land-tax on peasants at a level as high as, or even higher than, the conventional one, and peasants that hoped to preserve the surplus products in order to maintain and improve their standards of living.
- 会員商品取引所は、主務省令で定めるところにより、財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案(以下「決算関係書類等」という。)を作成しなければならない。
- A Member Commodity Exchange shall create an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss (hereinafter referred to as 'Settlement related Documents, etc.').
- しかし特に重要視されているのは、「名物」を持たない「侘数寄」であっても名士などに気後れをしてはならないといった態度であって、『南方録』のような禅宗を特別に強調した過剰な精神論ではない。
- Especially emphasized of all, however, is the attitude of being a 'wabi-suki' (a realm of seasoned simplicity and tranquility) who doesn't own any 'meibutsu' (distinguished utensils) yet remains undaunted in front of celebrities, and the idea is not the type of extreme Zen mind found in 'Nanpo roku' (Southern Record).
- 吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余金の額(吸収合併対価が存しない場合にあっては、吸収合併の直前の吸収合併消滅会員商品取引所の法定準備金の額及び利益剰余金の額の合計額)
- the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger (in cases where there is no Consideration of an Absorption-Type Merger, the amount shall be the sum of the amount of statutory capital and the amount of accumulated profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger).
- 組合は、主務省令で定めるところにより、各事業年度に係る財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案(以下「決算関係書類」という。)及び事業報告書を作成しなければならない。
- A cooperative shall prepare an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses (hereinafter referred to as 'settlement-related documents') and a business report pertaining to each business year, pursuant to the provisions of an ordinance of the competent ministry.
- ある日のこと、胸に抱かれ愛情を注がれていた仔ザルが、母親の過剰な愛情に押しつぶされて窒息して死んでしまった、一方、蔑ろにされていた仔ザルは、ほったらかしにされたにも関わらず元気に育った。
- It happened once that the young one which was caressed and loved was smothered by the too great affection of the Mother, while the despised one was nurtured and reared in spite of the neglect to which it was exposed.
- 港務局は、剰余金を前条の償還準備金及び欠損補充のための準備金として積み立ててなお残額があるときは、その金額を、定款の定めるところにより港務局を組織する地方公共団体に納付しなければならない。
- When there is still a balance after appropriation of surplus for the redemption reserve as stipulated in the preceding Article and the reserve for future loss, a port authority shall transfer the balance to the local governments which established the port authority pursuant to the provisions of the Articles of Incorporation.
- 減資剰余金(優先出資の消却を行うためにする優先資本金の額の減少に係るものに限る。)の優先資本金への組入れによる変更の登記の申請書には、減資剰余金の存在を証する書面を添付しなければならない。
- Documents proving the existence of Reduction Surplus shall be attached to written applications to register changes due to the incorporation of Reduction Surplus (limited to that related to a reduction in the Amount of Preferred Capital for the cancellation of Preferred Equity) into the Preferred Capital.
- 前項の場合には、内閣府令で定めるところにより、出資総額及び第百三十五条の出資剰余金の額(以下「出資総額等」という。)から出資総額等のうち払戻しをした投資口に相当する額を控除しなければならない。
- In the case referred to in the preceding paragraph, the amount equivalent to the refunded Investment Equity shall be deducted from the total amount of investment and investment surplus as provided for in Article 135 (hereinafter collectively referred to as the 'Total Amount of Investment, etc.').
- 吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余金の額(吸収合併対価が存しない場合にあっては、吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額、加入金の額及び資本剰余金の額の合計額)
- the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger (in cases where there is no Consideration of an Absorption-Type Merger, the amount shall be the sum of the amount of contributions, the amount of membership fees, and the amount of capital surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger);
- それに、人口過剰の国やそうなりそうな恐れのある国では、ごく少数以上に子供をつくることは、競争によって労働の報酬を下落させる効果があり、労働の報酬で生活している人全員にたいする、重大な罪なのです。
- And in a country either over-peopled or threatened with being so, to produce children, beyond a very small number, with the effect of reducing the reward of labour by their competition, is a serious offence against all who live by the remuneration of their labour.
- これは、估価と和市価格の乖離に加え、国衙の国司や在庁官人が不当に安い価格を估価として地元住民に押し付けた上、必要以上に買い入れてその余剰をもって私服を肥やすという不正が後を絶たなかったからである。
- The reason for this was not only that there were differences between koka and washi prices but also that there was no end to the corrupt practices by kokushi (provincial governors) at kokuga and Zaichokanjin (the local officers in Heian and Kamakura periods), who imposed unreasonably low prices as koka on local residents, buying more goods than necessary so that they could use the surplus to feather their nests.
- 債権者が一人である場合又は債権者が二人以上であつて配当等に充てるべき金銭で各債権者の債権及び執行費用の全部を弁済することができる場合には、管理人は、債権者に弁済金を交付し、剰余金を債務者に交付する。
- In cases where there is only one obligee or in cases where there are two or more obligees and it is possible to fully perform the claims and execution costs of the respective obligees with the money to be allotted to liquidating distribution, etc., the administrator shall deliver payment money to the obligee(s) and deliver any surplus to the obligor.
- 日本銀行は、財務大臣の認可を受けて、その出資者に対し、各事業年度の損益計算上の剰余金の配当をすることができる。ただし、払込出資金額に対する当該剰余金の配当の率は、年百分の五の割合を超えてはならない。
- The Bank of Japan may, upon authorization from the Minister of Finance, pay dividends to contributories out of the surplus resulting from the settlement of profits and losses for each business year; provided, however, that the rate of dividend payments against paid-up capital may not exceed five-hundredths per annum.
- 会員商品取引所の利益剰余金の額は、第六十条の五から第六十条の七まで及び第六十条の九から第六十条の十一までの規定に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
- With regard to the amount of the accumulated profit of a Member Commodity Exchange, the amount specified in the following items shall be added only in the cases listed in said respective items in addition to what is specified in the provisions of Article 60-5 to Article 60-7 and Article 60-9 to Article 60-11:
- 会員商品取引所の資本剰余金の額は、第六十条の五から第六十条の七まで及び第六十条の九から第六十条の十一までの規定に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
- With regard to the amount of the capital surplus of a Member Commodity Exchange, the amount specified in the following items shall be added only in cases listed in said respective items in addition to what is specified in the provisions of Article 60-5 to Article 60-7 and Article 60-9 to Article 60-11:
- はっきりとした根拠は不明だが、麹菌がアフラトキシンを生産する、という噂が一人歩きしたものに、「大量に醤油を摂取した場合には塩分の過剰摂取による体調不良が起きる」ことが付与されて作られた俗説と考えられる。
- It is not well-grounded, but the rumor that Aspergillus oryzae produces aflatoxin seems to be based on the vulgar belief that 'taking a large amount of soy-sauce causes illness due to overdosing salt.'
- 当該居住者に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said resident or delivery of money or any other assets to the said resident by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- Payment of dividend of surplus, etc. to the resident or delivery of money or any other assets to the resident by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- 第一号の剰余金の配当等の額の合計額につき法第四十条の五第一項の規定により当該居住者の同項第一号に掲げる事実が生じた日の属する年の前年以前の年分の配当所得の金額又は雑所得の金額の計算上控除された金額の合計額
- The sum of the amounts deducted for calculating the amount of dividend income or miscellaneous income for a year preceding the relevant year including the day on which an event listed in Article 40-5, paragraph (1), item (i) of the Act occurred with regard to said resident, pursuant to the provisions of said paragraph, with regard to the sum of the dividends of surplus, etc. set forth in item (i)
- 事業者は、前項の場合において、同項第一号の測定の結果等により酸素の過剰を認めたとき、又は掘下げの深さが二十メートルをこえるときは、送気のための設備を設け、これにより必要な量の空気を送給しなければならない。
- The employer shall, in the case prescribed in the preceding paragraph, when excessive oxygen is observed as a result of the measurement set forth in item (i) of the same paragraph, or when the depth of excavation exceeds 20 m, provide facilities for sending air and feed the necessary quantity of air using the said facilities.
- そして時々私は、この、教育のある、あるいは実のところ過剰に教育のある新しい世代は、あの、より古い時代に属する人間性、親切なもてなす心、思いやりのある気性といった資質を欠くことになるのではないかと思います。
- and sometimes I fear that this new generation, educated or hypereducated as it is, will lack those qualities of humanity, of hospitality, of kindly humour which belonged to an older day.
- 当該連結法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- 当該内国法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said domestic corporation or delivery of money or any other assets to the to the said domestic corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- 発展する経済活動と土地資本体制の行政官である武士を過剰に抱える各政府(各藩)との構造的な軋轢を内包しつつも、「泰平の世」を謳歌していた江戸時代も19世紀を迎えると、急速に制度疲労による硬直化が目立ち始める。
- The Edo period enjoyed a 'peaceful world,' although there was structural conflict between developing economic activities in a city and the land capital system in the domain economy which held an excessive number of samurai, executive officers of the land capital structure, but early in the 19th century the structual fatigue became apparent rapidly as organizational inflexibility.
- 剰余金の配当は、定款の定めるところにより、組合員(火災共済協同組合にあつては、火災共済事業の利用者)が組合の事業を利用した分量に応じ、又は年一割を超えない範囲内において払込済出資額に応じてしなければならない。
- Any surplus shall be distributed according to the amount of utilize of the cooperative's services by the partner (users of fire mutual aid business in the case of a fire mutual aid cooperative) or according to the amount of contribution already paid by the partner within a limit not exceeding ten percent per year, pursuant to the provisions of the articles of association.
- 受け入れられた行動規範としての自己の利害は、略奪的生活に付随するものとしてしか可能ではなく、略奪的生活は、道具の使用が生産者の生計に必要なもの以上の大きな過剰生産物を残すほどまで発達した後でしか可能ではない。
- Self-interest, as an accepted guide of action, is possible only as the concomitant of a predatory life, and a predatory life is possible only after the use of tools has developed so far as to leave a large surplus of product over what is required for the sustenance of the producers.
- 会員商品取引所の利益剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余金の額からは控除しないものとする。
- The amount specified in the following items shall be subtracted from the amount of the accumulated profit of a Member Commodity Exchange only in the cases listed in said respective items; provided, however, that the amount equivalent to the book value of the property repaid by the repayment of the contribution shall not be deducted from the amount of the accumulated profit:
- 日本銀行は、各事業年度の損益計算上の剰余金の額から、第一項又は第二項の規定により積み立てた金額及び前項の規定による配当の金額の合計額を控除した残額を、当該各事業年度終了後二月以内に、国庫に納付しなければならない。
- After deducting the amount reserved as prescribed in paragraphs 1 and 2 and the dividend payments prescribed in the preceding paragraph from the surplus resulting from the settlement of profits and losses for each business year, the Bank of Japan shall pay the remaining surplus to the national treasury within two months after each relevant business year ends.
- 11世紀中期の一国平均役によって、朝廷・国衙の事業に必要な経費分だけが徴税される税制に変更されていくと、貯蔵すべき税収の余剰が出る余地も失われたために、不動穀は制度的な根拠を失って事実上消滅してしまったとされている。
- In the middle of the 11th century Ikkoku Heikin Yaku (flat rate tax imposed from time to time) was introduced and tax system was changed so as to collect the tax just to cover the expenses required for the affairs of the Imperial court and its provincial offices; this change removed the possibility of having a tax income surplus to be stored; it is said that due to this loss of basis in the tax system, fudokoku virtually disappeared.
- つまり多くのプログラマがポスト稀少性時代の贈与文化の中で生きられるだけの富の余剰を資本主義が作り出せるようになった瞬間から、最終的にはソフト生産の産業資本主義様式は競争に負けるべく運命づけられているのだ、という考察だ。
- that, ultimately, the industrial/factory mode of software production was doomed to be outcompeted from the moment capitalism began to create enough of a wealth surplus that many programmers could live in a post-scarcity gift culture.
- 債権者が一人である場合又は債権者が二人以上であつて売却代金で各債権者の債権及び執行費用の全部を弁済することができる場合には、執行裁判所は、売却代金の交付計算書を作成して、債権者に弁済金を交付し、剰余金を債務者に交付する。
- In cases where there is only one obligee or in cases where there are two or more obligees and it is possible to fully perform the claims and execution costs of the respective obligees with the proceeds of the sale, the execution court shall prepare a statement of delivery of the proceeds of the sale, and deliver payment money to the obligee(s) and deliver any surplus to the obligor.
- 日本銀行は、特に必要があると認めるときは、前項の規定にかかわらず、財務大臣の認可を受けて、同項の剰余金の額のうち同項の規定により積み立てなければならないとされる額を超える金額を、同項の準備金として積み立てることができる。
- Irrespective of the provisions of the preceding paragraph, the Bank of Japan may, when it finds it especially necessary, reserve the money which exceeds the amount prescribed in the preceding paragraph as a reserve fund, upon authorization from the Minister of Finance.
- 資本準備金若しくは利益準備金又は剰余金の額の減少によつてする資本金の額の増加による変更の登記の申請書には、その減少に係る資本準備金若しくは利益準備金又は剰余金の額が計上されていたことを証する書面を添付しなければならない。
- In filing a written application for a registration of change due to an increase in the amount of stated capital by reducing the amount of the capital reserve, retained earnings reserve or surplus, a document evidencing that the amount of the capital reserve, retained earnings reserve or surplus pertaining to such reduction have been recorded shall be attached thereto.
- 新株予約権の行使により発行され、又は移転される株式一株の発行価額並びに株式に係る剰余金の配当、残余財産の分配、株式の買受け及び議決権を行使することができる事項(以下この項において「株式に係る剰余金の配当等」という。)の内容
- the issue value for one share which is to be issued or transferred upon the exercise of share options, as well as the details of the payment of the dividend of surplus, distribution of residual assets, purchase of shares, and matters for which the voting rights may be exercised, in relation to shares (hereinafter collectively referred to as the 'Payment of Dividend of Surplus, etc. Pertaining to Shares' in this paragraph);
- 貸金業者は、貸付けの契約を締結しようとする場合において、前条第一項の規定による調査により、当該貸付けの契約が個人過剰貸付契約その他顧客等の返済能力を超える貸付けの契約と認められるときは、当該貸付けの契約を締結してはならない。
- In the case where a Money Lender intends to conclude a Contract for a Loan, when he/she then finds that the Contract for the Loan is an Excessive Loan Contract for an Individual Customer or another Contract for a Loan that exceeds the repayment capacity of a Customer, etc. as a result of an investigation carried out under paragraph (1) of the preceding Article, he/she shall not conclude a Contract for said Loan.
- 国は、国民が製品をなるべく長期間使用すること、商品の購入に当たって容器等が過剰に使用されていない商品を選択すること等により製品等が廃棄物等となることを抑制するよう、これに関する知識の普及その他の必要な措置を講ずるものとする。
- The State shall take necessary measures, such as the dissemination of related knowledge, so that citizens may prevent or reduce the generation of wastes, etc. from products, etc. through the use of products as long a time as possible, through choosing products for which containers, etc. are not excessively used, and so on.
- 定款、会員名簿、取引参加者名簿、議事録、財産目録、貸借対照表、損益計算書、業務報告書、剰余金処分案、損失処理案又は決算報告書に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
- When a person has failed to include matters which should be included in the articles of incorporation, a member register, a Trading Participant register, minutes, an inventory of property, a balance sheet, a profit and loss statement, a business report, a proposed appropriation of surplus, a proposed appropriation of loss or a settlement of accounts or has included a false statement
- さらに、もしまちがえたときにも、極端なものを選んで実は別の道を選ぶべきだったということになったときに比べれば、真実からの乖離具合が少なくてすむのでいちばんいいだろう(というのも、過剰はすべて悪しきものなのがふつうだからだ)。
- and probably the best (for all excess is generally vicious), as that, in the event of my falling into error, I might be at less distance from the truth than if, having chosen one of the extremes, it should turn out to be the other which I ought to have adopted.
- 第一号の剰余金の配当等の額の合計額につき当該内国法人の法第六十六条の八第一項第一号に掲げる事実が生じた日を含む事業年度前の事業年度又は連結事業年度において同項又は法第六十八条の九十二第一項の規定により損金の額に算入された金額の合計額
- The sum of the amounts included in deductible expenses, pursuant to the provisions of said paragraph or Article 68-92, paragraph (1) of the Act, in a business year or consolidated business year preceding the business year of said domestic corporation that includes the day on which an event listed in Article 66-8, paragraph (1), item (i) of the Act occurred, with regard to the sum of the dividends of surplus, etc. set forth in item (i).
- 新設合併設立会員商品取引所の設立時の資本剰余金の額(以下「設立時資本剰余金額」という。) 新設合併会員払込出資額(当該新設合併会員払込出資額が零未満である場合にあっては、零)から設立時出資金額及び設立時加入金額の合計額を減じて得た額
- the amount of capital surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the 'Amount of Capital Surplus at Establishment') -- the amount calculated by deducting the sum total of the Amount of Contributions at Establishment and the Amount of Membership Fees at Establishment from the Amount of the Contribution Paid by Members in a Consolidation-Type Merger (in cases where the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be zero);
- 特定目的会社は、第百九条又は第百十条の規定により減少した優先資本金の額が優先出資の消却に要した金額及び損失のてん補に充てた金額を超えるときは、その超過額(第百九十条において「減資剰余金」という。)を優先資本金に組み入れなければならない。
- In cases where the Amount of Preferred Capital reduced under Article 109 or Article 110 exceeds the amount used for cancellation of Preferred Equity or the amount appropriated for the compensation of losses, a Specific Purpose Company shall incorporate such excess amount (referred to as 'Reduction Surplus' in Article 190) into Preferred Capital.
- 組合が組合事業の利用分量に応じて配当した剰余金の額に相当する金額は、法人税法(昭和四十年法律第三十四号)の定めるところにより、当該組合の同法に規定する各事業年度の所得の金額又は各連結事業年度の連結所得の金額の計算上、損金の額に算入する。
- The amount equivalent to the amount of surplus that a cooperative has distributed in accordance with the amount of use of the cooperative's businesses shall, pursuant to the provisions of the Juridical Person Tax Act (Act No. 34 of 1965), be included in the amount of loss when calculating the amount of income for each business year or the amount of consolidated income for each consolidated business year under the provisions of the same Act with regard to said cooperative.
- また、この書状での「案ずることはない」という意の記述や、「敵は逼塞している」という意の記述から、勝頼の自信過剰が取沙汰されるが、戦場にある大名家の当主が後方の家臣に出す手紙という面を考慮すれば、文言をそのまま鵜呑みにすることは出来ない。
- This letter included statements to the effect that 'you don't need to worry,' or 'the enemy is confined,'which raised the question about Katsuyori's excessive self-confidence, but when we consider that this letter was written by the head of Daimyo family (feudal lord family) in the battlefield to a vassal in the rearguard position, we can't take the statements at face value.
- 第一号の剰余金の配当等の額の合計額につき当該連結法人の法第六十八条の九十二第一項第一号に掲げる事実が生じた日を含む連結事業年度前の連結事業年度又は事業年度において同項又は法第六十六条の八第一項の規定により損金の額に算入された金額の合計額
- The sum of the amounts included in deductible expenses, pursuant to the provisions of said paragraph or Article 66-8, paragraph (1) of the Act, in a consolidated business year or business year preceding the consolidated business year of said consolidated corporation that includes the day on which an event listed in Article 68-92, paragraph (1), item (i) of the Act occurred, with regard to the sum of dividends of surplus, etc. set forth in item (i).
- 債権者が一人である場合又は債権者が二人以上であつて売得金、差押金銭若しくは手形等の支払金(以下「売得金等」という。)で各債権者の債権及び執行費用の全部を弁済することができる場合には、執行官は、債権者に弁済金を交付し、剰余金を債務者に交付する。
- In cases where there is only one obligee or in cases where there are two or more obligees and it is possible to fully perform the claims and execution costs of the respective obligees with the proceeds, the seized money or the amount payable on a negotiable instrument (hereinafter referred to as the 'proceeds, etc.'), a court execution officer shall deliver payment money to the obligee(s) and deliver any surplus to the obligor.
- 旧法第三十九条第一項又は第二項の規定により積み立てられた準備金(前条第一項の規定によりなお従前の例によることとされる剰余金の処分において積み立てられた準備金を含む。)は、新法第五十三条第一項又は第二項の規定により積み立てられた準備金とみなす。
- The reserve fund reserved pursuant to Article 39, paragraph 1 or paragraph 2 of the Former Act (including reserve funds reserved upon appropriation of a surplus for which the provisions then in force are deemed to remain applicable pursuant to paragraph 1 of the preceding Article) shall be deemed to be the reserve fund reserved pursuant to Article 53, paragraph 1 or paragraph 2 of the New Act.
- 当初、軍事目的のための備蓄米であった城米も長い間の平和のために次第に飢饉などの災害の救済や臨時の出費の際の財源に流用されるようになり、ついに元禄2年(1689年)には、幕府財政の赤字穴埋めのために備蓄量を寛文以前に戻し、その余剰を売却させている。
- At that time, because of the long-lasting peace, jomai which was originally stockpiled for the purpose of the military was gradually being used as a redress for the disaster such as famine, or diverted to the resources of extraordinary expenses, and finally, in 1689, the bakufu put the criteria of stock back before Kanbun era to cover the deficit of its financial affairs and sold the surplus rice.
- 請求権の内容が異なる株式等を発行している法人(ハに掲げる法人を除く。) その有する当該外国関係会社の直接及び間接保有の請求権に基づく剰余金の配当等の額の当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに占める割合
- A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company
- A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the domestic corporation through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company
- A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the consolidated corporation through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company
- 企業組合にあつては、前項の規定にかかわらず、剰余金の配当は、定款の定めるところにより、年二割を超えない範囲内において払込済出資額に応じてし、なお剰余があるときは、組合員(特定組合員を除く。)が企業組合の事業に従事した程度に応じてしなければならない。
- Notwithstanding the provisions set forth in the preceding paragraph, in the case of a joint enterprise cooperative, any surplus shall be distributed according to the amount of contribution already paid by the partner within a limit not exceeding twenty percent per year, and if there is any remainder, distribute the remainder according to the degree to which the partner (excluding specified partner) engaged in the business of the joint enterprise cooperative, pursuant to the provisions of the articles of association.
- 国内にある営業所、事務所その他これらに準ずるもの(次項において「営業所」という。)又は国内において契約の締結の代理をする者を通じて締結した生命保険契約その他これに類する契約に基づく保険金の支払又は剰余金の分配(これらに準ずるものを含む。)を受ける権利
- The right to receive the payment of insurance or distribution of surpluses (including those equivalent thereto) based on a life insurance contract or any other similar contract concluded via a business office, office or others equivalent thereto (referred to as a 'business office' in the next paragraph) or a person who acts as an agent for the conclusion of contracts in Japan.
- 会社法第四百五十九条第一項(剰余金の配当等を取締役会が決定する旨の定款の定め)の規定による定款の定めがある場合における第一項第一号の規定の適用については、同号中「定時株主総会」とあるのは、「定時株主総会又は会社法第四百三十六条第三項の取締役会」とする。
- For the purpose of applying the provision of paragraph (1), item (i) to the cases where the articles of incorporation include a provision set forth in Article 459, paragraph (1) (Provisions of Articles of Incorporation that Board of Directors Determines Dividends of Surplus) of the Companies Act, the term 'annual shareholders meeting' in that item shall be deemed to be replaced with 'annual shareholders meeting or the board of directors under Article 436, paragraph (3) of the Companies Act.'
- 議決権(剰余金の配当等に関する決議に係るものに限る。以下この号において同じ。)の数が一個でない株式等を発行している法人(ハに掲げる法人を除く。) その有する当該外国関係会社の直接及び間接保有の議決権の数の当該外国関係会社の議決権の総数のうちに占める割合
- A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item) is vested (excluding a corporation listed in (c)): The ratio of the number of voting rights in the said affiliated foreign company held by the consolidated corporation through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company
- 国内にある営業所、事務所その他これらに準ずるもの(次項において「営業所」という。)又は国内において契約の締結の代理をする者を通じて締結した生命保険契約その他これらに類する契約に基づく保険金の支払又は剰余金の分配(これらに準ずるものを含む。)を受ける権利
- The right to receive the payment of insurance or distribution of surpluses (including those equivalent thereto) based on a life insurance contract or any other similar contract concluded via a business office, office or others equivalent thereto (referred to as a 'business office' in the next paragraph) or a person who acts as an agent for the conclusion of contracts in Japan
- 第一項に規定する供託がされた場合において、債権者が一人であるとき、又は債権者が二人以上であつて供託金で各債権者の債権及び執行費用の全部を弁済することができるときは、裁判所書記官は、供託金の交付計算書を作成して、債権者に弁済金を交付し、剰余金を債務者に交付する。
- In cases where a statutory deposit has been made under the provisions of paragraph (1), if there is only one obligee or in cases where there are two or more obligees and it is possible to fully perform the claims and execution costs of the respective obligees with the deposit money, a court clerk shall prepare a statement of delivery of the deposit money, and deliver payment money to the obligee(s) and deliver any surplus to the obligor.
- 法第四十条の十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第二十五条の二十一第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-10, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 40-10, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 25-21, paragraph (1).
- 議決権(剰余金の配当等に関する決議に係るものに限る。以下この号及び次項において同じ。)の数が一個でない株式等を発行している法人(ハに掲げる法人を除く。) その有する当該外国関係会社の直接及び間接保有の議決権の数の当該外国関係会社の議決権の総数のうちに占める割合
- A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) is vested (excluding a corporation listed in (c)): The ratio of the number of voting rights in the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company
- A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) is vested (excluding a corporation listed in (c)): The ratio of the number of voting rights in the said affiliated foreign company held by the domestic corporation through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company
- 「皆さん、今、私たちの間で衰えつつある世代に欠点はあったかもしれませんが、私の考えでは彼らは親切なもてなし、ユーモア、人間愛といった性質を持っており、それは私たちの周りに育ちつつある新しい、非常にまじめな、過剰な教育を受けた世代には欠けているように思えます。」
- 'Ladies and Gentlemen, the generation which is now on the wane among us may have had its faults but for my part I think it had certain qualities of hospitality, of humour, of humanity, which the new and very serious and hypereducated generation that is growing up around us seems to me to lack.'
- 銀行は、剰余金の配当をする場合には、会社法第四百四十五条第四項(資本金の額及び準備金の額)の規定にかかわらず、内閣府令で定めるところにより、当該剰余金の配当により減少する剰余金の額に五分の一を乗じて得た額を資本準備金又は利益準備金として計上しなければならない。
- Notwithstanding the provisions of Article 445, paragraph (4) (Amounts of Stated Capital and Amounts of Reserves) of the Companies Act, in the case where a Bank pays dividends from surplus, it shall record an amount equivalent to one fifth of the amount of the deduction from surplus as a result of the payment of such dividends of surplus, as capital reserves or retained earnings reserves pursuant to the provisions of Cabinet Office Ordinance.
- その本店所在地国に所在する法人から受ける法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この節において「剰余金の配当等」という。)の額(法第四十条の五第一項第二号に定める金額を含む。以下この項において「配当等の額」という。)
- The amount of a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to as a 'dividend of surplus, etc.' in this Section) to be received from a corporation located in the state of the head office (including the amount specified in Article 40-5, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph)
- 法第六十六条の九の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の十六第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-9-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-16, paragraph (1).
- その本店所在地国に所在する法人から受ける法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この節において「剰余金の配当等」という。)の額(法第六十六条の八第一項第二号に定める金額を含む。以下この項において「配当等の額」という。)
- The amount of a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to as a 'dividend of surplus, etc.' in this Section) received from a corporation located in the state of the head office (including the amount specified in Article 66-8, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph)
- 銀行は、剰余金の配当をする場合には、会社法第四百四十五条第四項(資 本金の額及び準備金の額)の規定にかかわらず、内閣府令で定めるところにより、当該剰余金の配当により減少する剰余金の額に五分の一を乗じて得た額を資本 準備金又は利益準備金として計上しなければならない。
- Notwithstanding the provision of Article 445(4) (Amounts of Stated Capital and Amounts of Reserves) of the Companies Act, in the case where a Bank pays dividends from surplus, it shall record an amount equivalent to one fifth of the amount of the deduction from surplus as a result of the payment of such dividends of surplus, as capital reserves or retained earnings reserves pursuant to the provisions of a Cabinet Office Ordinance.
- 江戸幕府でもその方針が継承されて直轄地からの年貢米の余剰を江戸城などに備蓄して有事の際には兵糧米とすることとなっていたが、寛永年間に入ると、その一層の充実が求められ、寛永10年(1633年)に譜代諸藩に対して幕府年貢米あるいは御用金を供給して米の備蓄・管理を命じた。
- The Edo bakufu succeeded this policy, stockpiling rice surpluses from the directly controlled land as provisions of rice for the army in case of emergency, and further expansion of the system was needed when Kanei era started, so fudai shohan (domains of hereditary vassals) were provided with the annual rice tax or goyokin (the money the Edo bakufu charged temporarily on farmers and merchants) and ordered to stockpile and administer the rice in 1633.
- その本店所在地国に所在する法人から受ける法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この節において「剰余金の配当等」という。)の額(法第六十八条の九十二第一項第二号に定める金額を含む。以下この項において「配当等の額」という。)
- The amount of a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to as a 'dividend of surplus, etc.' in this Section) to be received from a corporation located in the state of the head office (including the amount specified in Article 68-92, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph)
- 組合(信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。)及び中央会は、毎事業年度、通常総会の終了の日から二週間以内に、事業報告書、財産目録、貸借対照表、損益計算書及び剰余金の処分又は損失の処理の方法を記載した書面を行政庁に提出しなければならない。
- Each business year, a cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)) or an FSBA shall submit a business report, an inventory of property, a balance sheet, a profit and loss statement, and a document stating the method for the appropriation of the surplus or the disposal of losses to an administrative agency, within two weeks from the conclusion of the ordinary general meeting.
- 法第六十八条の九十三の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の百十六第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-93-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 68-93-6, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-116, paragraph (1).
- 第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当(第二十四条第一項(配当所得)に規定する剰余金の配当をいう。)又は無記名の投資信託(公社債投資信託及び公募公社債等運用投資信託を除く。)若しくは特定受益証券発行信託の受益証券に係る収益の分配 その支払を受けた金額
- Dividend, etc. listed in Article 161(v), which is dividend of the surplus of bearer shares, etc. (meaning dividend of surplus prescribed in Article 24(1) (Dividend Income)) or distribution of profit based on a bearer beneficiary certificate of an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or trust issuing a specified beneficiary certificate: The amount received
- 優先出資(協同組織金融機関の優先出資に関する法律(平成五年法律第四十四号)に規定する優先出資をいう。以下この号において同じ。)に係る剰余金の配当、残余財産の分配、剰余金を用いて行う優先出資の消却及び同法第十五条第一項(第二号に係る部分に限る。)の規定による優先出資の消却の方法
- the payment of the dividend of surplus related to Preferred Equity Investment (meaning preferred equity investment as provided in the Act on Preferred Equity Investment by Cooperative Structured Financial Institutions (Act No. 44 of 1993); hereinafter the same shall apply in this item), distribution of residual assets, and the method of cancellation of Preferred Equity Investment by using the surplus, and cancellation of Preferred Equity Investment under Article 15, paragraph (1) of that Act (limited to the part pertaining to item (ii));
- 被申立担保権者が一人である場合又は被申立担保権者が二人以上であって前条第四項に規定する金銭で各被申立担保権者の有する担保権によって担保される債権を弁済することができる場合には、裁判所は、当該金銭の交付計算書を作成して、被申立担保権者に弁済金を交付し、剰余金を破産管財人に交付する。
- Where there is only one designated security interest holder or where there are two or more designated security interest holders and the money prescribed in paragraph (4) of the preceding Article is sufficient for paying the claims secured by the security interests held by the respective holders, the court shall prepare a statement of delivery of said money, and deliver payment money to the designated security interest holder(s) and deliver any surplus to a bankruptcy trustee.
- まず、1882年(明治15年)から3年間、前年度(1881年/明治14年)の歳出額で据え置くこと、その一方で煙草税・酒造税などの増税を行い、そこから生み出された歳入の余剰分を2分割して半分を紙幣消却に、もう半分を正貨形式で保有して、然るべき兌換紙幣への切替時の準備金とすることとした。
- First, he proposed that the government held the expenditures expected during the three years starting in 1882 at the level of the previous year (1881), and that at the same time it raised taxes on cigarettes and brewery and evenly divided the excess of revenue from those taxes so that it could spend half of the excess on the incineration of paper money and hold the other half in the form of specie to keep as reserves for the future when it would be converted into convertible paper money.
- 請求権の内容が異なる株式等を発行している法人(ハに掲げる法人を除く。) 当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の請求権に基づく剰余金の配当等の額の合計額の占める割合
- A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the sum of the amount of dividend of surplus, etc. based on the claims for the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said foreign corporation
- 新法第五十一条から第五十三条まで及び第五十五条の規定は、施行日以後に開始する事業年度に係る経費の予算、決算に関する書類、剰余金の処分及び業務概況書の公表について適用し、施行日前に開始した事業年度に係る予算、決算に関する書類、剰余金の処分及び事業の概況の公告については、なお従前の例による。
- The provisions of Articles 51 through 53 and Article 55 of the New Act shall apply to the publication of the budget for expenses, settlement-related documents, appropriation of surplus, and outline of business operations pertaining to the business year which starts on or after the day of enforcement, and with regard to the public notice of the budget, settlement-related documents, appropriation of surplus, and the business outlines pertaining to the business year which has started prior to the day of enforcement, the provisions then in force shall remain applicable.
- 株式会社に対する会社法第四百六十一条第二項第六号(配当等の制限)の規定の適用については、同号中「法務省令」とあるのは、「保険業法第九十一条第一項の組織変更剰余金額、同法第百六十四条第四項及び第百六十五条第六項において読み替えて準用する同法第九十一条第一項の合併剰余金額その他内閣府令」とする。
- For the purpose of applying to a Stock Company the provision of Article 461, paragraph (2), item (vi) (Restriction on Dividends) of the Companies Act, the term 'the sum of the amounts recorded in each account title specified by a Ordinance of the Ministry of Justice' shall be deemed to be replaced with 'the amount of entity conversion surplus under Article 91, paragraph (1) of the Insurance Business Act, the amount of merger surplus under Article 91, paragraph (1) of that Act, as applied mutatis mutandis with relevant changes in interpretation pursuant to Article 164, paragraph (4) and Article 165, paragraph (6) of that Act, or the sum of the amounts recorded in each account title specified by a Cabinet Office Ordinance.'
- 会社法第四百四十五条第四項(資本金の額及び準備金の額)の規定にかかわらず、剰余金の配当をする場合には、株式会社は、内閣府令で定めるところにより、当該剰余金の配当により減少する剰余金の額に五分の一を乗じて得た額を資本準備金又は利益準備金(以下「準備金」と総称する。)として計上しなければならない。
- Notwithstanding the provision of Article 445, paragraph (4) (Amounts of Capital and Amounts of Reserves) of the Companies Act, in the case where a Stock Company pays dividends of surplus, it shall record the amount equivalent to one-fifth of the amount of the deduction from surplus as a result of the payments of such dividends of surplus as capital Reserves or retained earnings Reserves (hereinafter referred to as 'Reserves'), pursuant to the provisions of a Cabinet Office Ordinance.
- 設立時利益剰余金額 新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額及び各非対価交付消滅会員商品取引所の法定準備金の額の合計額)
- the Amount of Accumulated Surplus at Establishment: the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of statutory capital of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger).
- 前項に規定する「吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき吸収合併消滅会員商品取引所における吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。
- The phrase 'cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger' as used in the preceding paragraph means cases that fall under all of the following items:
- 直接及び間接保有の請求権に基づく剰余金の配当等の額 個人又は内国法人が直接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額及び他の外国法人を通じて間接に有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものの合計額をいう。
- Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership: The sum of the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of a foreign corporation held directly by an individual or domestic corporation and the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation
- 設立時資本剰余金額 新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額並びに各非対価交付消滅会員商品取引所の出資金及び加入金の額の合計額
- the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of contribution and membership fees of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger);
- 前項に規定する「新設合併設立会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。
- The phrase 'cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger' as used in the preceding paragraph means cases that fall under all of the following items:
- 当該居住者に係る外国関係会社(当該居住者に係る特定外国子会社等を除く。)でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準(以下この節において「軽課税基準」という。)以下のもの
- An affiliated foreign company of said resident (excluding a specified foreign subsidiary, etc. of said resident) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being significantly low compared with that imposed on corporate income in Japan (hereinafter referred to as the 'low tax-burden base' in this Section)
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) of the Act for the relevant business year because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 接受機構は建設期に必要な電力を提供する。この電力はフランス原子力庁カダラッシュ研究所の15 kV送電網からイーター施設区域境界に送られる。少なくとも10 MVAの余剰電力(2回線)が供給される。電力回線は建設期が完了した後も残され、400 kV回線が停電した時にイーターへ供給する予備回線として使用する。
- The Host Organization shall provide the necessary electrical power for the construction phase. This power will be delivered at the ITER nuclear site boundary from the CEA/Cadarache 15 kV network. At least 10 MVA of redundant power (2 lines) will be supplied. The lines will remain after the completion of the construction phase and could be used as a partial backup for the supply of ITER in the case of a failure of the 400 kV lines.
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) of the Act for the relevant business year, because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) of the Act for the relevant business year, because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 国内にある営業所又は国内において契約の締結の代理をする者を通じて締結した生命保険契約、損害保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金(年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。)
- Pension received under a life insurance contract, casualty insurance contract or any other contract for a pension concluded via a business office located in Japan or via a person who acts as an agent for conclusion of contracts in Japan (including a surplus distributed or a refund paid under the relevant contract for a pension on or after the date of commencement of the payment of a pension, and a lump sum payment given in lieu of a pension under the said contract)
- 通常、 B<nroff> は、単語内にハイフンが無かったとしても、改行部分でテキストに自動的にハイフンを付加します。これにより、行内の単語間に過剰なスペースが配置されることを防ぎます。このオプションは自動的なハイフン付加を無効にします。よって、ハイフンが含まれている単語のみハイフン区切りが行われます。
- Normally, B<nroff> will automatically hyphenate text at line breaks even in words that do not contain hyphens, if it is necessary to do so to lay out words on a line without excessive spacing. This option disables automatic hyphenation, so words will only be hyphenated if they already contain hyphens.
- 新設合併設立会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。
- In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts specified in such items, respectively:
- その一方で、これら山岳信仰のある地域で、しばしば近代的な装備を過信した者が、無謀な行動の結果、重大な危険に直面したり、逆に大量の物資を持ち込んでそのゴミを放置するといった、過剰な自己防衛に基づく自然への攻撃を行ってしまうケースも散見され、近年では改めて自然と共存するために培われた山岳信仰が、その精神性において見直されている。
- On the other hand, in regions where the Sangaku-shinko faith exists, people placing too much confidence in modern gear, facing serious danger as a result of reckless acts, or conversely attacking nature due to excessive self-defense, by for instance, bringing in a large amount of goods and leaving the garbage behind, seen here and there, draws a fresh look at the spirituality of the Sangaku-shinko faith, which was cultivated for the purpose of coexisting with nature.
- 担保権者が一人である場合又は担保権者が二人以上であって前条第一項の規定により納付された金銭で各担保権者の有する担保権によって担保される債権及び第百五十一条第一項の規定により再生債務者の負担すべき費用を弁済することができる場合には、裁判所は、当該金銭の交付計算書を作成して、担保権者に弁済金を交付し、剰余金を再生債務者等に交付する。
- Where there is only one security interest holder or where there are two or more security interest holders and the money paid pursuant to the provision of paragraph (1) of the preceding Article is sufficient for paying the claims secured by the security interests held by the respective holders and the expenses borne by the rehabilitation debtor pursuant to the provision of Article 151(1), the court shall prepare a statement of delivery of said money, and deliver payment money to the security interest holder(s) and deliver any surplus to the rehabilitation debtor, etc.
- 事業者及び消費者は、繰り返して使用することが可能な容器包装の使用、容器包装の過剰な使用の抑制等の容器包装の使用の合理化により容器包装廃棄物の排出を抑制するよう努めるとともに、分別基準適合物の再商品化をして得られた物又はこれを使用した物の使用等により容器包装廃棄物の分別収集、分別基準適合物の再商品化等を促進するよう努めなければならない。
- Business operators and consumers shall endeavor to reduce waste containers and packaging discharged through rationalization of use of containers and packaging by using recyclable containers and packaging and reducing the excess use of containers and packaging. Business operators and consumers shall also endeavor to promote the sorted collection of waste containers and packaging and recycling, etc. of waste containers and packaging that conform to the sorting standards through use, etc. of things obtained by recycling waste containers and packaging that conform to the sorting standards or things using such things.
- 請求権勘案保有株式等 居住者が直接に有する外国法人の株式等の数又は金額(当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数)及び請求権勘案間接保有株式等を合計した数又は金額をいう。
- The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said resident can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held
- 当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等(当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額
- The amount obtained by multiplying the amount of said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by said resident out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the business year pertaining to said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph of said resident)
- 吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき吸収合併消滅会員商品取引所における吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、当該各号に定める額とする。
- In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:
- 法第四十条の五第一項第一号に掲げる事実が生じた日(特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日)の属する年の十二月三十一日までに当該特定外国子会社等が支払つた剰余金の配当等(当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。)の額の合計額
- The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in said base business year) that said specified foreign subsidiary, etc. has paid by December 31 of the year including the day on which an event listed in Article 40-5, paragraph (1), item (i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, the year including the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.)
- 支援センターは、第四十三条第二号に掲げる業務に係る勘定において、第一項に規定する残余があるときは、法務大臣の承認を受けて、その残余の額の全部又は一部を第四十一条第一項の認可を受けた中期計画(同項後段の規定による変更の認可を受けたときは、その変更後のもの。以下単に「中期計画」という。)の同条第二項第七号の剰余金の使途に充てることができる。
- When the surplus provided by paragraph (1) is present in the account for business under item (ii) of Article 43, the JLSC may assign all or part of the surplus for the use of the surplus under item (vii) of paragraph (2) of Article 41 in the Mid-term Plan approved under paragraph (1) of Article 41 (when the Mid-term Plan is revised under the provisions of the latter part of paragraph (1) of Article 41, the Mid-term Plan after revision. Hereinafter simply referred to as the Mid-term Plan) with the approval of the Minister of Justice.
- 優先出資証券(法第二条第一項第七号に掲げる優先出資証券をいう。) 優先出資(協同組織金融機関の優先出資に関する法律(平成五年法律第四十四号)に規定する優先出資をいう。以下この号において同じ。)に係る剰余金の配当、残余財産の分配、剰余金を用いて行う優先出資の消却及び同法第十五条第一項(第二号に係る部分に限る。)の規定による優先出資の消却の方法
- Preferred Equity Investment Certificates (meaning preferred equity investment certificates as set forth in Article 2, paragraph (1), item (vii) of the Act): the payment of the dividend of surplus related to Preferred Equity Investment (meaning preferred equity investment as provided in the Act on Preferred Equity Investment by Cooperative Structured Financial Institutions (Act No. 44 of 1993); hereinafter the same shall apply in this item), distribution of residual assets, and the method of cancellation of Preferred Equity Investment by using the surplus, and cancellation of Preferred Equity Investment under Article 15, paragraph (1) of that Act (limited to the part pertaining to item (ii));
- 国内にある営業所又は国内において契約の締結の代理をする者を通じて締結した生命保険契約、損害保険契約その他の年金に係る契約で政令で定めるものに基づいて受ける年金で第八号ロに該当するもの以外のもの(年金の支払の開始の日以後に当該年金に係る契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金及び当該契約に基づき年金に代えて支給される一時金を含む。)
- Pension received under a life insurance contract, casualty insurance contract or any other contract for a pension concluded via a business office located in Japan or via a person who acts as an agent for conclusion of contracts in Japan, which does not fall under the category of pension set forth in item (viii)(b) (including a surplus distributed or a refund paid under the relevant contract for a pension on or after the date of commencement of the payment of a pension, and a lump sum payment given in lieu of a pension under the said contract)
- 請求権勘案保有株式等 内国法人が直接に有する外国法人の株式等の数又は金額(当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該内国法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額)及び請求権勘案間接保有株式等を合計した数又は金額をいう。
- Shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a domestic corporation (where said foreign corporation has issued the shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said domestic corporation can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held
- 請求権勘案保有株式等 連結法人が直接に有する外国法人の株式等の数又は金額(当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該連結法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額)及び請求権勘案間接保有株式等を合計した数又は金額をいう。
- The shares, etc. for considering the claims held: The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a consolidated corporation (where said foreign corporation holds the issued shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said consolidated corporation can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held
- 法第六十六条の八第一項第一号に掲げる事実が生じた日(特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日)を含む当該内国法人の事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等(当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。)の額の合計額
- The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in said base business year) that said specified foreign subsidiary, etc. has paid, up to the final day of the business year of the domestic corporation including the day on which an event listed in Article 66-8, paragraph (1), item (i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, up to the final day of the business year including the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.)
- 法第六十八条の九十二第一項第一号に掲げる事実が生じた日(特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日)を含む当該連結法人の連結事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等(当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。)の額の合計額
- The sum of dividends of surplus, etc. (limited to that whose base date for payment is included in said base business year) that said specified foreign subsidiary, etc. has paid, up to the final day of the consolidated business year of the consolidated corporation including the day on which an event listed in Article 68-92, paragraph (1), item (i) of the Act occurred (where no dividend of surplus, etc. other than specified dividends of surplus, etc. was paid, up to the final day of the consolidated business year including the day on which six months have elapsed after the final day of the base business year for said specified dividends of surplus, etc.)
- 当該内国法人の当該事業年度の総資産の帳簿価額(固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額(剰余金の処分により積立金として積み立てている金額に限る。)を控除した残額)の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of said domestic corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)
- 当該連結法人の当該連結事業年度の総資産の帳簿価額(固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額(剰余金の処分により積立金として積み立てている金額に限る。)を控除した残額)の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of said consolidated corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)
- 一方、二条駅まで乗り入れなかったのは、京都市交通局にとって車両使用料がかさむこと(相互乗り入れではなく、京阪車両の東西線への片乗り入れのため、乗り入れ車両の延べ走行距離に応じた車両使用料を、京都市交通局が一方的に京阪電気鉄道に支払わなければならない)、地上側の電力設備の増強が必要なこと、輸送力が過剰になること(二条~京都市役所前間を増発する必要性に乏しい)などが理由である。
- On the other hand, the reason it wasn't extended up to Nijo Station was because the Kyoto Municipal Transportation Bureau would need to pay an extra fee for use of railway cars (the fee is required because only Keihan trains use the Tozai Line instead of providing mutual usage between the two organizations, so the Kyoto Municipal Transportation Bureau must pay the fee to Keihan Electric Railway one-sidedly, depending on the total travel distance), the enhancement of the electric power system on the ground would be needed, and the carrying capacity would be too much (there was little need to increase the number of trains for the section between Nijo and Kyoto Shiyakusho-mae).
- 当該内国法人に係る外国関係会社(当該内国法人に係る特定外国子会社等(法第六十八条の九十第一項に規定する特定外国子会社等を含む。)を除く。)でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準(第三十九条の十九第二項において「軽課税基準」という。)以下のもの
- Affiliated foreign companies related to said domestic corporation (excluding a specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act) related to said domestic corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the 'low tax-burden base' in Article 39-19, paragraph (2))
- 当該連結法人に係る外国関係会社(当該連結法人に係る特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。)を除く。)でその受ける剰余金の配当等の額につきその本店所在地国において課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低い税の負担として財務省令で定める基準(第三十九条の百十九第二項において「軽課税基準」という。)以下のもの
- Affiliated foreign companies of a consolidated corporation (excluding the specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act) of said consolidated corporation) whose tax burden imposed, in the state of the head office, on the amount of the dividend of surplus, etc. that it receives is not more than the tax-burden base specified by Ordinance of the Ministry of Finance as being extremely low, compared with that imposed on corporate income in Japan (referred to as the 'low tax-burden base' in Article 39-119, paragraph (2))
- 法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合(当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合)を乗じて計算した剰余金の配当等の額とする。
- The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a first foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):
- 法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合(当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合)を乗じて計算した剰余金の配当等の額とする。
- The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):
- 分割型分割に係る法人税法第二条第十二号の二に規定する分割法人(以下この号において「分割法人」という。)の株主等に当該分割型分割に係る分割承継法人の株式(出資を含む。以下この号において同じ。)又は分割承継親法人の株式のいずれか一方の株式以外の資産(当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。)が交付される分割型分割
- A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the 'split corporation' in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act)
- 短期借入金、一年内返済長期借入金、一年内償還社債、社債及び長期借入金のうち短期劣後債務に該当するもの(長期劣後債務のうち、資本金、新株式払込金又は新株式申込証拠金、資本剰余金、利益剰余金、株式等評価差額金、自己株式払込金又は自己株式申込証拠金及び自己株式の合計額(次項において「基本的項目の額」という。)の五十パーセントに相当する額を超える額並びに次号に規定する減価したものの累計額の合計額に相当するものを含む。)
- among short-term debts, long-term debts to be repaid within one year, bonds due within a year, bonds payable, and long-term debts, those falling under Short-Term Subordinated Debts (among Long-Term Subordinated Debts, including the amount exceeding the amount equivalent to 50 percent of capital, the total amount of the capital subscriptions or suspense receipts on capital subscriptions, capital surplus, accumulated profit, difference in valuation of stocks, amount paid on a person's own shares or suspense receipts on a person's own shares, and a person's own shares [referred to as the 'Amount of Basic Items' in the following paragraph] and the amount equivalent to the total amount of the accumulated depreciation prescribed in the following item);
- 当該各事業年度を基準事業年度(剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号及び次項において同じ。)とする剰余金の配当等の額(当該各事業年度終了の日の翌日から二月を経過する日の属する年の十二月三十一日までに支払義務が確定したものに限る。以下この号において同じ。)の合計額(当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。)
- The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item and the following paragraph) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by December 31 of the year including the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to a person listed as follows, said sum shall be deemed to be zero):
- 主務大臣は、容器包装廃棄物の排出の抑制を促進するため、主務省令で、その事業において容器包装を用いる事業者であって、容器包装の過剰な使用の抑制その他の容器包装の使用の合理化を行うことが特に必要な業種として政令で定めるものに属する事業を行うもの(以下「指定容器包装利用事業者」という。)が容器包装の使用の合理化により容器包装廃棄物の排出の抑制を促進するために取り組むべき措置に関して当該事業者の判断の基準となるべき事項を定めるものとする。
- For the purpose of promoting reduction of waste containers and packaging discharged, the competent minister shall establish, in the ordinance of the ministry, the standards of judgment for business operators with regard to measures to be taken by business operators, which use containers and packaging in their business and conduct business specified by Cabinet Order as a business type for which reduction of excessive use of containers and packaging and other rationalization of use of containers and packaging are particularly necessary (hereinafter referred to as the 'Designated Container/Packaging Users'), in order to promote reduction of waste containers and packaging discharged through rationalization of use of containers and packaging.
- 事業年度末において、未払いの拠出表明額を精算するために必要な未使用の支払金割当額は、これらの拠出表明額に関連して直接発生した支払を満足するための特別勘定に移行される。拠出表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額より少ない場合、余剰金は収入に計上される。表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額を上回る場合、超過分は現在の支払金割当額から支払われる。
- At the end of the financial year those unspent payment appropriations which are needed to settle outstanding commitments shall be transferred to a special account to meet payments directly incurred in connection with these commitments. Should the payments made against a commitment be less than the payments appropriation transferred to the account to meet that commitment, the surplus shall be credited to income; should the payments made against a commitment exceed the payment appropriation transferred to the account to meet that commitment, the excess shall be paid from current appropriations.
- 当該各事業年度を基準事業年度(剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。)とする剰余金の配当等の額(当該各事業年度終了の日の翌日から二月を経過する日を含む当該特定外国子会社等に係る内国法人の事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。)の合計額(当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。)
- The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the business year of a domestic corporation related to said specified foreign subsidiary, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, said sum shall be deemed to be zero):
- 当該各事業年度を基準事業年度(剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号において同じ。)とする剰余金の配当等の額(当該各事業年度終了の日の翌日から二月を経過する日を含む当該特定外国子会社等に係る連結法人の連結事業年度終了の日までに支払義務が確定したものに限る。以下この号において同じ。)の合計額(当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。)
- The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by the final day of the consolidated business year of the consolidated corporation of the specified foreign subsidiary, etc., which includes the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to any person listed as follows, said sum shall be deemed to be zero):
- 国土交通大臣は、特定の地域間において供給輸送力(特別積合せ貨物運送に係るものに限る。)が輸送需要量に対し著しく過剰となっている場合であって、当該供給輸送力が更に増加することにより、専ら当該特定の地域間において特別積合せ貨物運送を行っている一般貨物自動車運送事業者の相当部分について事業の継続が困難となり、かつ、当該特定の地域間における適正な特別積合せ貨物運送の実施が著しく困難となると認めるときは、当該特定の地域間を、期間を定めて緊急調整区間として指定することができる。
- When the supplied transportation capacity (limited to that pertaining to the special loading motor truck transportation of LTL) is considerably excessive against the transportation demand between specified sections and further addition to the said supply transportation capacity would cause the situation in which continuation of a significant part of the business conducted by the general motor truck transportation business operator who specializes mostly in special loading motor truck transportation of LTL between the specified sections is found to be difficult and execution of appropriate special loading motor truck transportation of LTL between the said specified sections is found to be considerably difficult, the Minister of Land, Infrastructure, Transport and Tourism may designate the said specified sections as an emergency adjustment section for a specified period.
- 最近事業年度に係る年金経理に係る貸借対照表(厚生年金基金令第三十九条第一項の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表(確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額
- the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;
- 国土交通大臣は、特定の地域において一般貨物自動車運送事業の供給輸送力(以下この条において単に「供給輸送力」という。)が輸送需要量に対し著しく過剰となっている場合であって、当該供給輸送力が更に増加することにより、第三条の許可を受けた者(以下「一般貨物自動車運送事業者」という。)であってその行う貨物の運送の全部又は大部分が当該特定の地域を発地又は着地とするものの相当部分について事業の継続が困難となると認めるときは、当該特定の地域を、期間を定めて緊急調整地域として指定することができる。
- When the supplied transportation capacity of general motor truck transportation business (hereinafter in this Article referred to as the 'supply transportation capacity') is considerably excessive against the transportation demand in a specified area and further addition to the said supply transportation capacity would cause the situation in which continuation of whole or part of the business concerning a significant part of the freight transportation that departs from or arrive at the said specified area by the person who has been granted the permission given in Article 3 (hereinafter referred to as 'general motor truck transportation business operator') is found to be difficult, the Minister of Land, Infrastructure, Transport and Tourism may designate the said specified area as an emergency adjustment area for a specified period.
- あなたがやったように頭脳を支えや眼鏡だとみなすのは、頭脳の神秘、すなわち、頭脳の状態と私たちの意識の相互関係や、頭脳の血流のちょっとした過剰や不足があなたも触れているような気絶を引き起こすという事実、頭脳に関しては、私たちの食事や飲み物、空気、運動が完全に超常的な価値や重要性をもつという事実から眼を閉じており、このことをすべて忘れるのは、思うに、私たちの生活習慣に数え切れない過ちへの道を開き、場合によっては、まさに病気の元となり、さらに助長して、結果として精神を荒廃させるかもしれません。
- To regard the brain as you would a staff or an eyeglass―to shut your eyes to all its mystery, to the perfect correlation of its condition and our consciousness, to the fact that a slight excess or defect of blood in it produces the very swoon to which you refer, and that in relation to it our meat and drink and air and exercise have a perfectly transcendental value and significance―to forget all this does, I think, open a way to innumerable errors in our habits of life, and may possibly in some cases initiate and foster that very disease, and consequent mental ruin,
- 外国法人が受ける外国特定目的信託の利益分配の額(法人税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が受けるもの(同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。)に限る。)については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定(法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。)を適用する。
- The amount of distribution of profit from a special purpose trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.
- 外国法人が受ける外国特定投資信託の収益分配の額(法人税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が受けるもの(同条第二号又は第三号に掲げる外国法人が受けるものにあつては、その者のこれらの規定に規定する事業に帰せられるものに限る。)に限る。)については、同法第百三十八条第五号イに規定する内国法人から受ける剰余金の配当の額とみなして、同法その他法人税に関する法令の規定(法人税法第百四十二条の規定により同法第二十三条第一項の規定に準じて計算する場合における同項の規定を除く。)を適用する。
- The amount of distribution of profit from a special investment trust to be received by a foreign corporation (limited to the amount to be received by a foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act (in the case of the amount to be received by a foreign corporation listed in item (ii) or item (iii) of the said Article, the amount shall be limited to the amount to be attributed to the business prescribed in these provisions that is conducted by the foreign corporation)) shall be deemed to be the amount of dividend of surplus to be received from a domestic corporation prescribed in Article 138(v)(a) of the said Act, and the provisions of the said Act and any other provisions of laws and regulations concerning corporation tax (excluding the provision of Article 23(1) of the Corporation Tax Act applied in the case where, pursuant to the provision of Article 142 of the said Act, calculation is made in accordance with the provision of Article 23(1) of the said Act) shall be applied thereto.
- 当該外国法人の株主等である他の外国法人(以下この号において「他の外国法人」という。)の株式等の請求権の全部又は一部が個人又は内国法人により所有されている場合 当該個人又は内国法人の当該他の外国法人に係る請求権割合(その株主等の有する株式等の請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合をいう。以下この項において同じ。)に当該他の外国法人の当該外国法人に係る請求権割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where an individual or domestic corporation holds the whole or a part of the claims vested in the shares, etc. of a second foreign corporation which is the shareholder, etc. of a first foreign corporation (hereinafter referred to as the 'second foreign corporation' in this item): The ratio obtained by multiplying the ratio of claims (meaning the ratio of the amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. held by the shareholder, etc. out of the total amount; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation in said second foreign corporation by said second foreign corporation's ratio of claims pertaining to the first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- Where an individual or domestic corporation holds the whole or a part of the claims vested in the shares, etc. of a second foreign corporation which is the shareholder, etc. of said foreign corporation (hereinafter referred to as the 'second foreign corporation' in this item): The ratio obtained by multiplying the ratio of claims (meaning the ratio of the amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. held by the shareholders, etc. out of the total amount; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation pertaining to said second foreign corporation by said second foreign corporation' ratio of claims pertaining to said foreign corporation (where there are two or more second foreign corporations, the sum of the ratios calculated for each of them)
- 会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用については、同規則第五十九条中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の額」とする。
- With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 2; and Chapter III, Section 4, Subsection 1 of the Ordinance on Accounting of Companies in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, 'stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger' in Article 59 of the same Ordinance shall be deemed to be replaced with, 'contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger'; the phrase, 'amount of stated capital' shall be replaced with, 'amount of contributions'; the phrase, 'amount of capital reserve' shall be replaced with, 'amount of membership fees'; the phrase, 'other amount of capital surplus' shall be deemed to be replaced with, 'amount of capital surplus'; the phrase, 'amount of earned reserve' shall be deemed to be replaced with 'amount of statutory capital'; and the phrase, 'amount of other accumulated profits' shall be replaced with, 'amount of accumulated profit,' respectively.
- 法第六十六条の八第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等(当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額
- An event listed in Article 66-8, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of said eligible retained income of said specified foreign subsidiary, etc.): The amount obtained by multiplying the amount of said dividend of surplus, etc. (where the amount of said dividend of surplus, etc. exceeds said eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation)
- 法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人(以下この項において「適用法人」という。)の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額(当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額)の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。
- The percentage specified by Cabinet Order prescribed in Article 66-5, paragraph (3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of said paragraph (hereinafter referred to as an 'applicable corporation' in this paragraph) on the final day of any of said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where said applicable corporation receives the application of the provisions of paragraph (2) of said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.
- 法第六十八条の九十二第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等(当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額
- An event listed in Article 68-92, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of eligible retained income of the specified foreign subsidiary, etc.): The amount obtained by multiplying the amount of a dividend of surplus, etc. (where said amount of a dividend of surplus, etc. exceeds the eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the consolidated corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said consolidated corporation)
- 法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人(以下この項において「適用法人」という。)の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額(当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額)の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。
- The percentage specified by Cabinet Order prescribed in Article 68-89, paragraph (3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of said paragraph (hereinafter referred to as an 'applicable corporation' in this paragraph) on the final day of any of said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where said applicable corporation receives the application of the provisions of paragraph (2) of said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.
- 会社法第百四十六条、第百四十七条第二項及び第三項、第百四十八条、第百五十一条(第四号、第五号、第八号、第九号、第十一号及び第十四号に係る部分に限る。)、第百五十三条第二項及び第三項並びに第百五十四条の規定は、投資口の質入れについて準用する。この場合において、同法第百五十一条第八号中「剰余金の配当」とあるのは「金銭の分配」と、同条第十四号中「取得」とあるのは「払戻し又は取得」と、同法第百五十三条第二項中「前条第二項に規定する場合」とあるのは「投資口の併合をした場合」と、同条第三項中「前条第三項に規定する場合」とあるのは「投資口の分割をした場合」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- The provisions of Article 146, Article 147, paragraph (2) and paragraph (3), Article 148, Article 151 (limited to the part pertaining to item (iv), item (v), item (viii), item (ix), item (xi), and item (xiv)), Article 153, paragraph (2) and paragraph (3) and Article 154 of the Companies Act shall apply mutatis mutandis to the pledge of Investment Equity. In this case, the phrase 'Dividends of surplus' in Article 151, item (viii) of that Act shall be deemed to be replaced with 'Distribution of monies,' the term 'Acquisition' in item (xiv) of that Article shall be deemed to be replaced with 'refund or acquisition,' the phrase 'In the cases provided for in paragraph (2) of the preceding Article' in Article 153, paragraph (2) of that Act shall be deemed to be replaced with 'In cases where the Investment Equity is consolidated,' the phrase 'In the cases provided for in paragraph (3) of the preceding Article' in paragraph (3) of that Article shall be deemed to be replaced with 'In cases where the Investment Equity is split' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)から受ける剰余金の配当等の額(法第四十条の五第一項第二号に定める金額を含む。以下この項において「配当等の額」という。)が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度(以下この項において「基準事業年度」という。)の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第四十条の四第一項に規定する課税対象留保金額(以下この節において「課税対象留保金額」という。)の生ずる事業年度である場合 当該配当等の額
- Where the amount of a dividend of surplus, etc. that said specified foreign subsidiary, etc. receives from any other specified foreign subsidiary, etc. related to said resident (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) in the relevant business year (such amount shall include the amount specified in Article 40-5, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph) does not exceed the amount of a dividend payable corresponding to the capital contributions by said specified foreign subsidiary, etc. out of the total amount of dividends payable by said other specified foreign subsidiary, etc. in the business year including the base date for paying said dividend, etc. (hereinafter referred to as the 'base business year' in this paragraph) and said base business year is the business year during which the taxable retained income prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as the 'taxable retained income' in this Section) arises: The amount of said dividend, etc.
- 前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約(住宅資金貸付契約その他の内閣府令で定める契約(以下「住宅資金貸付契約等」という。)及び極度方式貸付けに係る契約を除く。)で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額(住宅資金貸付契約等に係る貸付けの残高を除く。)が当該個人顧客に係る基準額(その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。)を超えることとなるもの(当該個人顧客の利益の保護に支障を生ずることがない契約として内閣府令で定めるものを除く。)をいう。
- An 'Excessive Loan Contract for an Individual Customer' as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as 'Home Loan Contracts, etc.') and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests).
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第六十六条の六第一項に規定する請求権(以下この号及び次条第三項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. holds the issued shares, etc. in which claims prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'claims' in this item and paragraph (3) of the following Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第四十条の四第一項に規定する請求権(以下この号並びに次条第三項及び第八項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. has issued the shares, etc. in which claims prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as 'claims' in this item and paragraph (3) and paragraph (8) of the following Article) with different contents are vested or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第六十六条の六第一項に規定する請求権(以下この号並びに次条第三項及び第七項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. has issued the shares, etc. in which claims prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'claims' in this item and paragraph (3) and paragraph (7) of the following Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等(以下この条において「特定外国子会社等」という。)につきその適用対象留保金額を有する事業年度(以下第四項までにおいて「課税対象年度」という。)の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額(第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額)と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額(当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額)とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said taxable retained income, the amount equivalent to said taxable retained income).
- 法第四十条の四第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる居住者に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額から当該各事業年度の前条第四項第一号ロ及びハに掲げる金額の合計額を控除した残額(以下この項において「調整適用対象留保金額」という。)に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時におけるその者の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額(当該各事業年度を基準事業年度とする剰余金の配当等の額が当該適用対象留保金額の計算上控除されなかつたときは、当該計算した金額から次の各号に掲げる金額のうちいずれか少ない金額を控除した金額)とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 40-4, paragraph (1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in paragraph (4), item (i), (b) and (c) of the preceding Article for the relevant business year from the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for the relevant business year of a specified foreign subsidiary, etc. of a resident listed in the items of said paragraph (hereinafter such remaining amount after deduction shall be referred to as the 'eligible retained income for adjustment' in this paragraph) and then multiplying said remaining amount by the ratio of the shares, etc. for considering the claims held by said person out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the relevant business year of the specified foreign subsidiary, etc. (where the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has not been deducted for calculating the amount of said eligible retained income, the amount shall be that obtained by deducting either of the smaller amounts out of those listed in the following items from said calculated amount):
- 法第四十条の四第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) for the relevant business year of a specified foreign subsidiary, etc. (hereinafter referred to as the 'amount of undistributed income' in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 法第六十六条の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 法第六十八条の九十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額(同項第二号に定める金額を含む。)で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。)のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。)をいう。
- The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company of a resident prescribed in Article 40-5, paragraph (1) of the Act received from a specified foreign subsidiary, etc. of said resident during the period of two years or less preceding the day on which an event listed in item (iii) of said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) pertaining to said specified foreign subsidiary, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act that was calculated for said specified foreign subsidiary, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said resident via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5, paragraph (1) of the Act).
- 法第六十八条の九十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等(以下この条において「特定外国子会社等」という。)につきその適用対象留保金額を有する事業年度(以下第四項までにおいて「課税対象年度」という。)の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額(第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額)と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額(当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額)とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 68-91, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said individually taxable retained income, the amount equivalent to said individually taxable retained income).
- 厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表(厚生年金基金令(昭和四十一年政令第三百二十四号)第三十九条第一項の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表(確定給付企業年金法施行規則(平成十四年厚生労働省令第二十二号)第百十七条第三項第一号の規定により提出されたものに限る。)における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会
- an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;
- 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が居住者により所有されている場合 当該居住者の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where a resident holds the whole or a part of the issued shares, etc. of a first foreign corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of a second foreign corporation (hereinafter such foreign corporation shall be simply referred to as 'the first foreign corporation' in (a)): The ratio obtained by multiplying said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc. (where said issuing corporation has issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that said shareholder, etc. can receive based on said claims out of the total amount); hereinafter the same shall apply in this item) in the first foreign corporation by said first foreign corporation's ratio of shareholding in the second foreign corporation (where there are two or more such first foreign corporations, the sum of the ratios calculated for each of them)
- 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が内国法人により所有されている場合 当該内国法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where a domestic corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of a first foreign corporation (hereinafter such second foreign corporation shall be simply referred to as the 'second foreign corporation' in (a)): The ratio obtained by multiplying said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholder, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc. (where said issuing corporation has issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that said shareholder, etc. can receive based on said claims out of the total amount); hereinafter the same shall apply in this item) in the second foreign corporation by the second foreign corporations' ratio of shareholding in the first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が連結法人により所有されている場合 当該連結法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where a consolidated corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. (meaning shareholders, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of a first foreign corporation (hereinafter such second foreign corporation shall be simply referred to as the 'second foreign corporation' in (a)): The ratio obtained by multiplying said consolidated corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc. (where said issuing corporation holds the issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that said shareholder, etc. can receive based on said claims out of the total amount); hereinafter the same shall apply in this item) in said second foreign corporation by said second foreign corporation's ratio of shareholding in said first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- 控除未済課税済配当等の額 当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額(法第六十六条の八第一項第二号に定める金額を含む。)で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。)のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。)をいう。
- The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to said domestic corporation has received from a specified foreign subsidiary, etc. related to said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-19, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said domestic corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-116, paragraph (2), and the provisions of Article 68-92, paragraph (1) of the Act).
- 会社法第百四十六条(株式の質入れ)、第百四十七条第二項及び第三項(株式の質入れの対抗要件)、第百四十八条(株主名簿の記載等)並びに第百五十一条(第四号、第八号、第九号及び第十四号に係る部分に限る。)、第百五十三条第二項及び第百五十四条(株式の質入れの効果)の規定は、特定目的会社の優先出資の質入れについて準用する。この場合において、これらの規定中「株主」とあるのは「優先出資社員」と、「株券」とあるのは「優先出資証券」と、「登録株式質権者」とあるのは「登録優先出資質権者」と、同法第百四十八条中「株主名簿」とあるのは「優先出資社員名簿」と、同法第百五十一条第八号中「剰余金」とあるのは「利益」と、同法第百五十三条第二項中「前条第二項に規定する場合」とあるのは「優先出資を併合した場合」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- The provisions of Article 146 (Pledge of Shares), Article 147(2) and (3) (Perfection of Pledges of Shares), Article 148 (Entries in Shareholder Registry), and Article 151 (limited to the portions pertaining to items (iv), (viii), (ix), and (xiv)), Article 153(2), and Article 154 (Effect of Pledge of Shares) of the Companies Act shall apply mutatis mutandis to the Preferred Equity of a Specific Purpose Company. In this case, the term 'shareholders' in these provisions shall be deemed to be replaced with 'Preferred Equity Members,' the term 'share certificates' in these provisions shall be deemed to be replaced with 'Preferred Equity Securities,' the term 'Registered Pledgees of Shares' in these provisions shall be deemed to be replaced with 'Registered Pledgees of Preferred Equity,' the term 'shareholder registry' in Article 148 of the Companies Act shall be deemed to be replaced with 'Preferred Equity Member Registry,' the term 'surplus' in Article 151(viii) of that Act shall be deemed to be replaced with 'profits,' the phrase 'the cases provided for in paragraph (2) of the preceding Article' in Article 153(2) of that Act shall be deemed to be replaced with 'the cases where Preferred Equity has been consolidated,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 控除未済課税済配当等の額 当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額(法第六十八条の九十二第一項第二号に定める金額を含む。)で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの(当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。)のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額(既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。)をいう。
- The taxed amount of a dividend, etc. before deduction: Out of the amount of a dividend of surplus, etc. which an affiliated foreign company of the consolidated corporation received from the specified foreign subsidiary, etc. of said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-119, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said consolidated corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-16, paragraph (2), and the provisions of Article 66-8, paragraph (1) of the Act).
- 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
- With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a 'specified dividend of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):
- 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。)の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- The provisions of Article 48, paragraphs (2) and (3), Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Companies Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase 'an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss' in Article 66, paragraph (1) shall be deemed to be replaced with 'an inventory of property, a balance sheet and business report,' the term 'paragraph (1) of the preceding Article' in Article 424 of the same Act shall be deemed to be replaced with 'Article 53, paragraph (1) of the Commodity Exchange Act,' the term 'an Ordinance of the Ministry of Finance' in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with 'an ordinance of the competent ministry' and any other technical replacement shall be specified by a Cabinet Order.
- 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
- With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a 'specified dividend of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year, up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):
- 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等(当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等(以下この項において「特定剰余金配当等」という。)である場合の当該二以上の剰余金の配当等を除く。)の支払があつた場合(特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。)における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
- With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as 'specified dividends of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in said base business year, up to the day on which six months have elapsed after the final day of the base business year for said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):
- 法人が旧株(当該法人が有していた株式をいう。)を発行した内国法人の行つた特定分割型分割(分割法人の株主等に分割承継法人に係る特定外国親法人(法人税法第六十一条の二第四項に規定する親法人で特定軽課税外国法人に該当するものをいう。以下この項において同じ。)の株式以外の資産(当該株主等に対する同条第四項に規定する剰余金の配当等として交付された同項に規定する分割対価資産以外の金銭その他の資産を除く。)が交付されなかつた分割型分割(前条第二項第一号に規定する分割で、適格分割型分割に該当しないものに限る。)をいう。)により分割承継法人に係る特定外国親法人の株式の交付を受けた場合における同法第六十一条の二第四項(同法第百四十二条の規定により準じて計算する場合を含む。)の規定の適用については、同項中「交付されなかつたもの(」とあるのは、「交付されなかつたもの(租税特別措置法第六十八条の三第二項(特定の合併等が行われた場合の株主等の課税の特例)に規定する特定分割型分割に該当するものを除く。」とする。
- Where a corporation has, as a result of a specified split-off-type company split implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation) (such specified split-off-type company split shall mean a split-off-type company split (meaning a split prescribed in paragraph (2)(i) of the preceding Article, which does not fall under the category of qualified split-off-type company split) whereby a shareholder, etc. of the split corporation has not been provided with assets (excluding money and other assets provided for the said shareholder, etc. as dividend of surplus, etc. prescribed in Article 61-2(4) of the Corporation Tax Act, except for assets as a consideration for a split prescribed in Article 61-2(4) of the said Act) other than shares of a specified foreign parent corporation (meaning a parent corporation prescribed in Article 61-2(4) of the said Act which falls under the category of specified foreign corporation with les tax burden; hereinafter the same shall apply in this paragraph) that is related to the succeeding corporation in the company split), been provided with shares of a specified foreign parent corporation related to the succeeding corporation in the company split, with regard to the application of the provision of Article 61-2(4) of the said Act (including the case where it is applied mutatis mutandis to the calculation made pursuant to the provision of Article 142 of the said Act), the phrase 'split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(hereinafter referred to as...' shall be deemed to be replaced with 'split-off-type company split (wherein a shareholder, etc. of the split corporation has not been provided with...(excluding a split-off-type company split that falls under the category of specified split-off-type company split prescribed in Article 68-3-(2) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Shareholders, etc. in the event of Specified Merger, etc.); hereinafter referred to as...'.
- 会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用については、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあるのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるのは「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金の額」とする。
- With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 5, and Chapter III, Section 6, Subsection 2 of the Ordinance on Accounting of Companies for the case of a Consolidation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, 'amount of stated capital immediately prior to' shall be deemed to be replaced with, 'contribution or amount of stated capital immediately prior to'; the term, 'capital reserve immediately prior to' shall be deemed to be replaced with, 'membership fee or capital reserve immediately prior to'; the phrase, 'other Capital Surplus immediately prior to' shall be deemed to be replaced with, 'Capital Surplus and other Capital Surplus immediately prior to'; the phrase, 'earned reserve immediately prior to' shall be deemed to be replaced with 'statutory capital or earned reserve immediately prior to'; the phrase, 'other accumulated profit immediately prior to' shall be deemed to be replaced with, 'accumulated profit or other accumulated profit immediately prior to'; the phrase, 'amount of stated capital' in Article 77 of the same Ordinance shall be deemed to be replaced with, 'amount of contributions or stated capital'; the phrase, 'stated capital, Capital Surplus, and accumulated profit immediately prior to' in Article 78 shall be deemed to be replaced with, 'contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to'; the phrase, 'amount of stated capital' shall be deemed to be replaced with, 'amount of contributions or stated capital'; the phrase, 'amount of capital reserve' shall be deemed to be replaced with, 'amount of membership fees or capital reserve'; the phrase, 'amount of other Capital Surplus' shall be deemed to be replaced with, 'amount of Capital Surplus or other Capital Surplus'; and the phrase, 'amount of earned reserve' shall be deemed to be replaced with, 'amount of statutory capital or earned reserve', and the phrase, 'amount of other accumulated profit' shall be deemed to be replaced with 'amount of accumulated profit or other accumulated profit,' respectively.
- その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:
- 次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項において同じ。)の請求権(第六十六条の六第一項に規定する請求権をいう。第一号において同じ。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「個別課税対象留保金額」という。)に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
- Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
- その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。)につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額(以下この条において「課税済配当等の額」という。)が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額(所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。)に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:
- 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「課税対象留保金額」という。)に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
- Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
- 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'taxed amount of retained income'), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
- 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'taxed amount of retained income' ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:
- 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの(以下この款において「特定外国子会社等」という。)が、昭和五十三年四月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項及び次項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等(株式又は出資をいう。以下この項及び次項において同じ。)の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
- Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as 'taxable retained income' in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
- 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each consolidated business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as 'individually taxed amount of retained income'), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:
- 第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。
- Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as 'each consolidated business year within the preceding ten years'), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as 'individually taxed amount of retained income' and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:
- 会社法第四百六十二条第二項及び第三項(剰余金の配当等に関する責任)の規定は第百十七条の規定による特定目的会社の取締役の責任について、同法第四百六十三条(株主に対する求償権の制限等)の規定は特定目的会社の社員について、同法第四百六十四条(買取請求に応じて株式を取得した場合の責任)の規定は第百五十三条の規定による請求に応じた特定目的会社の取締役の責任について、同法第四百六十五条第二項(欠損が生じた場合の責任)の規定は前条の規定による特定目的会社の取締役の責任について、それぞれ準用する。この場合において、同法第四百六十二条第二項及び第三項中「業務執行者」とあるのは「同条に規定する取締役」と、同項中「前条第一項各号に掲げる行為の時における分配可能額」とあるのは「資産流動化法第百十四条第一項又は第百十五条第三項に規定する額」と、同法第四百六十三条第一項中「第四百六十一条第一項各号に掲げる行為」とあるのは「資産流動化法第百十四条の規定による利益の配当又は中間配当」と、「金銭等の帳簿価額の総額」とあるのは「配当金の額又は分配金の額」と、「当該行為がその効力を生じた日における分配可能額」とあるのは「同条第一項又は資産流動化法第百十五条第三項に規定する額」と、同条第二項中「金銭等の帳簿価額」とあるのは「配当金の額又は分配金の額」と、同法第四百六十四条第一項中「当該支払の日における分配可能額」とあるのは「当該支払が属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る資産流動化法第百十四条第一項の額」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- The provisions of Article 462(2) and (3) (Liability Related to Dividends of Surplus) of the Companies Act shall apply mutatis mutandis to the liability of the directors of a Specific Purpose Company pursuant to Article 117 of this Act, Article 463 (Restrictions on Remedy Over Against Shareholders) of that Act shall apply mutatis mutandis to the members of a Specific Purpose Company, Article 464 (Liability Where Shares Are Acquired in Response to Demand for Purchase) of that Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company who has responded to a request under Article 153 of this Act and Article 465(2) (Liability in Cases of Damage) of the Companies Act shall apply mutatis mutandis to the liability of the director of a Specific Purpose Company under the preceding Article. In this case, the term 'Executing Persons' in Article 462(2) and (3) of the Companies Act shall be deemed to be replaced with 'director prescribed in that Article,' the phrase 'the Distributable Amount as at the time of the act listed in each item of paragraph (1) of the preceding Article' in Article 462(3) of that Act shall be deemed to be replaced with 'the amount provided in Article 114(1) or Article 115(3) of the Asset Securitization Act,' the phrases 'the acts listed in each item of Article 461(1),' 'the total book value of the Monies, Etc.,' and 'the Distributable Amount as at the day when such act takes effect' in Article 463(1) of the Companies Act shall be deemed to be replaced with 'the distribution of profits or Payment of Interim Dividends under the provisions of Article 114 of the Asset Securitization Act,' 'the amount of Dividends or the amount of Distribution,' and 'the amount prescribed in paragraph (1) of that Article or Article 115(3) of the Asset Securitization Act,' respectively, the phrase 'the book value of the Monies, etc.' in Article 463(2) shall be deemed to be replaced with 'the amount of Cash Dividends or the amount of Cash Distributions,' the phrase 'the Distributable Amount as at the day when such payment is made' in Article 464(1) of the Companies Act shall be deemed to be replaced with 'the amount set forth in Article 114(1) of the Asset Securitization Act pertaining to the business year that contains such payment (in cases where the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year),' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度(次項において「適用事業年度」という。)前の事業年度又は連結事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(当該内国法人に係る外国関係会社(当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等(法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)を除く。)の占める割合を乗じて計算した金額
- Where an event listed in Article 66-8, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph (excluding the case where said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such business year of the domestic corporation shall be referred to as the 'applicable business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.: The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said domestic corporation that are prescribed in Article 39-16, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary, etc. related to the domestic corporation and a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)
- 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度(次項において「適用連結事業年度」という。)前の連結事業年度又は事業年度の期間内に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(当該連結法人に係る外国関係会社(当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。)でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等(法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。)に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。)を除く。)の占める割合を乗じて計算した金額
- Where an event listed in Article 68-92, paragraph (1), item (i) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph (excluding the case where said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the 'applicable consolidated business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.: The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said consolidated corporation that are prescribed in Article 39-116, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company of the consolidated corporation (excluding a specified foreign subsidiary, etc. related to the consolidated corporation and a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)
- 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合(当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度(以下この号及び次項において「基準事業年度」という。)終了の日の翌日から二月を経過する日の属する年(次項において「適用年」という。)の前年以前の年に生じた場合を除く。)において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき 当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等(当該居住者に係る外国関係会社(当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。)でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等(第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。)を除く。)の占める割合を乗じて計算した金額(法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額)
- Where an event listed in Article 40-5, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (excluding the case where said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act of said specified foreign subsidiary, etc. (hereinafter such business year shall be referred to as the 'base business year' in this item and the following paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the 'applicable business year' in the following paragraph)) and when said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc.: The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said person of said specified foreign subsidiary, etc. prescribed in Article 25-21, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company of said resident (excluding a specified foreign subsidiary, etc. of said resident; hereinafter the same shall apply in this item and the following item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5, paragraph (1), item (i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary, etc. of said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21, paragraph (3), item (ii); the same shall apply in the following item and paragraph (4)) via said affiliated foreign company and said other specified foreign subsidiary, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21, paragraph (2), for said base business year of said specified foreign subsidiary, etc., the remaining amount after deducting said amount to be deducted from said calculated amount)
- 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に特定関係(当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等(法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額(以下この款において「個別課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む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、益金の額に算入する。
- Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as 'issued shares, etc.'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
- 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(以下この款において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
- Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.
- 特殊関係株主等(特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。)と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。)の総数又は総額の百分の八十以上の数又は金額の株式等(株式又は出資をいう。以下この項及び次項において同じ。)を間接に保有する関係として政令で定める関係(次項において「特定関係」という。)がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人(以下この款において「外国関係法人」という。)のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの(以下この款において「特定外国法人」という。)が、平成十九年十月一日以後に開始する各事業年度(第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。)において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の額に関する調整を加えた金額(以下この条において「適用対象留保金額」という。)を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権(剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。)の内容を勘案して政令で定めるところにより計算した金額(次条において「課税対象留保金額」という。)に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
- Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as 'taxable retained income') shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:
- 組合の解散及び清算については、会社法第四百七十五条(第一号及び第三号を除く。)、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第二項(各号列記以外の部分に限る。)、第四百八十一条、第四百八十三条第四項及び第五項、第四百八十四条、第四百八十五条、第四百八十九条第四項及び第五項、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条(株式会社の清算)、第八百六十八条第一項、第八百六十九条、第八百七十条(第二号及び第三号に係る部分に限る。)、第八百七十一条、第八百七十二条(第四号に係る部分に限る。)、第八百七十四条(第一号及び第四号に係る部分に限る。)、第八百七十五条並びに第八百七十六条(非訟)並びに非訟事件手続法(明治三十一年法律第十四号)第四十条(検査をすべき者の選任の裁判)の規定を、組合の清算人については、第三十五条の三、第三十五条の四、第三十六条の二、第三十六条の三第一項及び第二項、第三十六条の五から第三十八条の四まで(第三十六条の七第四項を除く。)、第四十条(第一項、第十一項及び第十三項を除く。)、第四十七条第二項から第四項まで、第四十八条並びに第五十三条の二並びに会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項並びに同法第三百六十一条、第三百八十一条第二項、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項、第三百八十四条から第三百八十六条まで並びに第五百八条の規定を、組合の清算人の責任を追及する訴えについては、同法第七編第二章第二節(第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除き、監査権限限定組合にあつては、監査役に係る部分を除く。)(株式会社における責任追及等の訴え)の規定を、監査権限限定組合の清算人については、同法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を準用する。この場合において、第四十条第二項中「財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表」と、「事業報告書」とあるのは「事務報告書」と、同条第三項、第五項から第十項まで並びに第十二項第一号及び第三号中「事業報告書」とあるのは「事務報告書」と、同法第三百八十二条中「取締役(取締役会設置会社にあっては、取締役会)」とあるのは「清算人会」と、同法第四百七十九条第二項各号列記以外の部分中「次に掲げる株主」とあるのは「総組合員の五分の一以上の同意を得た組合員」と、同法第三百八十四条、第四百九十二条第一項、第五百七条第一項並びに第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- With regard to the dissolution and liquidation of a cooperative, the provisions of Article 475 (excluding item (i) and item (iii)), Article 476, Article 478, paragraph (2) and paragraph (4), Article 479, paragraph (1) and paragraph (2) (limited to the portions other than those listed in the respective items), Article 481, Article 483, paragraph (4) and paragraph (5), Article 484, Article 485, Article 489, paragraph (4) and paragraph (5), Article 492, paragraphs (1) to (3), Articles 499 to 503, Article 507 (Liquidation of a Stock Company), Article 868, paragraph (1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portions pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 (Non-Contentious Cases) of the Companies Act and Article 40 (Judicial Decision for Appointment of a Person to Conduct Inspections) of the Non-Contentious Cases Procedure Act (Act No. 14 of 1898) shall apply mutatis mutandis; with regard to a liquidator of a cooperative, the provisions of Article 35-3, Article 35-4, Article 36-2, Article 36-3, paragraph (1) and paragraph (2), Articles 36-5 to 38-4 (excluding Article 36-7, paragraph (4)), Article 40 (excluding paragraph (1), paragraph (11), and paragraph (13)), Article 47, paragraphs (2) to (4), Article 48, and Article 53-2 of this Act, the provisions of Article 357, paragraph (1) of the Companies Act, paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to the provisions of Article 360, paragraph (3) of the same Act, and the provisions of Article 361, Article 381, paragraph (2), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), Articles 384 to 386, and Article 508 of the Companies Act shall apply mutatis mutandis; with regard to an action to pursue the liability of a liquidator of a cooperative, the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5), and Article 851, and excluding the portions pertaining to the company auditors in the case of a cooperative limiting the audit authority) (Action to Pursue the Liability, etc. of a Stock Company) of the same Act shall apply mutatis mutandis; and with regard to a liquidator of a cooperative limiting the audit authority, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the same Act shall apply mutatis mutandis. In this case, the phrase 'an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses' in Article 40, paragraph (2) shall be deemed to be replaced with 'an inventory of property and a balance sheet,' the term 'a business report' in the same paragraph shall be deemed to be replaced with 'an affairs written report,' the term 'business report' in paragraph (3), paragraphs (5) to (10), and paragraph (12), item (i) and item (iii) of the same Article shall be deemed to be replaced with 'affairs written report,' the term 'the directors (or, for a Company with Board of Directors, to the board of directors)' in Article 382 of the Companies Act shall be deemed to be replaced with 'the board of liquidators,' the term 'the following shareholders' in the portions of Article 479, paragraph (2) of the Companies Act other than those listed in the respective items shall be deemed to be 'a member who has obtained the consent of or more one-fifth of all partner,' the term 'Ordinance of the Ministry of Justice' in Article 384, Article 492, paragraph (1), Article 507, paragraph (1), and Article 847, paragraph (1) and paragraph (4) of the same Act shall be deemed to be 'ordinance of the competent ministry,' the phrase 'give public notice in the official gazette' in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with 'give public notice,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.