割合: 774 Terms and Phrases

• 割合
• rate
• ratio
• percentage
• proportion
• comparatively
• contrary to expectations
• fraction
• part

• 高割合
• high proportion

• 割合に
• comparatively

• の割合で
• at the rate of ~

• 一定割合
• fixed rate

• 投薬割合
• rate of dosage

• 混合割合
• mixing ratio

• 有病割合
• Prevalence

• 調整割合
• adjusted percentage

• 増加割合
• rate of increase

• 組換え割合
• recombination fraction

• 平等の割合
• equal proportion

• 相当な割合
• significant proportion

• ～の割合に
• relative to ~

• 残りの割合
• Percent remaining

• 陸地の割合
• Land mass

• 森林の割合
• Percentage of forests

• 割合の不足
• lack of proportion

• 定価の割合
• percent of list

• 揺らぎの割合
• fractional fluctuation

• 重要度の割合
• By severity percentage

• 優先度の割合
• By priority percentage

• 特恵関税割合
• preferential tariff rates

• 楽しい割合の
• of pleasing proportions

• 計画輸送の割合
• planned transport intensity

• 解決状況の割合
• By resolution percentage

• カテゴリの割合
• By category percentage

• 遺贈の減殺の割合
• Proportion of Abatement of Testamentary Gift

• ～の割合を占める
• account for ~

• 平均としての割合
• proportion as mean

• 非計画輸送の割合
• unplanned transport intensity

• ステータスの割合
• By status percentage

• 給与レンジ到達割合
• range utilization

• ものの割合の釣合い
• balance among the parts of something

• 蕎麦粉割合による分類
• Classification by the percentage of buckwheat flour content

• 共有持分の割合の推定
• Presumption of Proportion of Co-owner's Shares

• ボーナスタイルの割合
• Percentage of bonus tiles

• 特定の割合で混入する
• mix in specific proportions

• 割合または価格の増加
• rise in rate or price

• 割合として表現される
• expressed as a percentage

• 数学的割合の量の1つ
• one of the quantities in a mathematical proportion

• 組合員の損益分配の割合
• Proportions of Partners' Distributions of Profits and Losses
• Partners' Proportion of Sharing of Profits and Losses

• 資産価値が減少する割合
• the rate at which the value of property is reduced

• 出社しない労働者の割合
• the percentage of workers who do not report to work

• Xが大きな割合を占める。
• X accounts for a large percentage

• 遺留分の帰属及びその割合
• Entitlement and Amount of Legally Reserved Portion

• 株価に対する配当額の割合
• dividend yield

• 1人1日当たりの負荷割合
• per capita daily load factor

• 値引の種類: 割合(%)
• Discount Type: Percent

• 溶液中の塩の相対的な割合
• the relative proportion of salt in a solution

• 利用するときの金額の割合
• the percentage of a sum of money charged for its use

• それ相当の割合であるさま
• being in due proportion

• 努力が成功に結びつく割合
• the proportion of times some effort succeeds

• 割合が年々減少傾向に有る。
• The proportions have been decreasing every year.

• あるサイズ以上の記事の割合
• larger than

• 高い割合でリンを含んだ銑鉄
• pig iron containing a high percentage of phosphorus

• 彼は割合の大きさを賞賛した
• he admired the ampleness of its proportions

• 失業率は危険な割合に達した
• unemployment reached dangerous proportions

• 目標達成インセンティブ割合
• target incentive percent

• 有色人種の割合が多くなる現象
• browning of America

• 000人に対して～一つの割合
• one ~ for every 1,000 people

• 制限債権者が受ける弁済の割合
• Ratio of Payment that the Claimant of the Limited Claim Receives

• 変圧の割合を調節できる変圧器
• a transformer whose voltage ratio of transformation can be adjusted

• 塩素の割合が異常に高い塩化物
• a chloride containing an unusually high proportion of chlorine

• 値や割合を反映して調整される
• adjusted to reflect value or proportion

• 特に高齢の人の割合が高かった。
• The percentage of elderly was especially high.

• チケットごとのステータスの割合
• Issue Status Percentage

• 高い割合は通常炎症の存在を示す
• a high rate usually indicates the presence of inflammation

• 飛行機の重量に対する翼面積の割合
• the ratio of the weight of an airplane to its wing area

• 大企業では同回答の割合が増加する。
• In a large company, the percentage of same answers increases.

• コンバージョンによる売り上げの割合
• conversion rate sales

• マップ中の陸地の割合を設定します。
• Option for setting the land mass of generated maps.

• マップ中の森林の割合を設定します。
• Option for setting the percentage of forests on generated maps.

• 収入が減った人の割合が高くなります。
• The percentage of the people who have taken a pay cut has will increase.

• 前の月と比較した増加または減少の割合
• Percentage increase or decrease compared to previous month

• 彼らは１時間３マイルの割合で歩いた。
• They walked at the rate of three miles an hour.

• 生活系ごみに占める容器包装廃棄物の割合
• percentage of containers and packages in domestic waste

• 課税される商品の見積価格に対する割合で
• in proportion to the estimated value of the goods taxed

• 割合は布海苔液の方が多くなるようにする。
• More funori are mixed than the glue.

• 塩分の割合を通常の醤油より減らしたもの。
• These soy-sauces are with lower ratio of salt, compared with that of general soy-sauce.

• また現在は女流講談師の割合も増えている。
• Women's share in kodan business is also on the rise now.

• 耕作可能な乾燥地における砂漠化地域の割合
• proportion of desertification area to agriculturally used dry land

• 混合物、合金などに含まれている物質の割合
• the proportion of a substance that is contained in a mixture or alloy etc.

• 針は中心を一時間に１０回転の割合で回る。
• The hand on its axis turns at 10 revolutions per hour.

• 一般的には、酢3：醤油2の割合で合わせる。
• Generally, the proportion is three parts vinegar, two parts soy souse.

• 削られた割合は精米歩合によって表わされる。
• The ratio of scraping is denoted as the rice-polishing ratio.

• 白地と柄の割合によっては二毛と呼ぶ事がある
• According to the ratio of a white coat and a pattern, a cat is sometimes referred to as Bi-color Cat.

• （一定の割合でっていうわけではないけど）。
• (although not at a uniform rate).

• 一定の法則と割合によって特徴づけられた性質
• the quality of being characterized by a fixed principle or rate

• ニッケルと鉄の80/20の割合で混ぜた合金
• an 80/20 alloy of nickel and iron

• 1カ月に1作程度の割合で、新作が公開された。
• It screened a new movie almost once a month.

• マップ中のボーナスタイルの割合を設定します。
• Option for setting the percentage of bonus tiles on generated maps.

• どの時点においても失業している労働人口の割合
• the percentage of the work force that is unemployed at any given date

• 銅3または4に対し、スズが1の割合である青銅
• bronze with 3 or 4 parts copper to 1 part tin

• 彼は１分間に２００語の割合でしゃべっている。
• He chatters at the rate of two hundred words a minute.

• これが二の丑であり、約2年に1回の割合である。
• This second Ox day is ni no ushi, and it comes around almost every other year.

• 日焼けによって角質が削り取られる割合が増加する
• exfoliation is increased by sunburn

• 体内における薬品の作用の研究：排泄の方法と割合
• the study of the action of drugs in the body: method and rate of excretion

• 化学反応とその逆反応が等しい割合で進行すること
• a chemical reaction and its reverse proceed at equal rates

• 貴社の製品の海外市場の割合はどのくらいですか。
• What is the percentage of overseas markets for your products?

• クラスの女生徒の男生徒に対する割合は３対２だ。
• The proportion of girls to boys in our class is three to two.

• この構成の割合によってじつに多様な旨味が生じる。
• Depending upon the composition of such constituents, a large variety of umami are created.

• 酒の闇値はほぼ半年で2倍の割合で上昇していった。
• The black-market price of sake rose at the rate of almost double per half year.

• ｢アメリカの褐色化｣有色人種の割合が多くなる現象
• browning of America

• 行われている仕事における進行（または進行の割合）
• progress (or rate of progress) in work being done

• 世界の人口は１年に９千万人の割合で膨張している。
• The world population is expanding at the rate of nearly 90 million people a year.

• 一般的には、酢3：醤油1：砂糖2の割合で合わせる。
• In general, the proportion is three parts vinegar, one part soy sauce, two parts sugar.

• 標準条件下で赤血球が血液チューブの中で沈降する割合
• the rate at which red blood cells settle out in a tube of blood under standardized conditions

• 弾力性のある物体の形の変化に対して用いた圧力の割合
• the ratio of the applied stress to the change in shape of an elastic body

• この会社は一日に２００台の割合で車を製造している。
• This firm manufactures cars at the rate of two hundred per day.

• 先月の雨の日に対する晴れの日の割合は４対１だった。
• The proportion of sunny days to rainy days last month was 4 to 1.

• したがって爆ぜた玄米の割合が多いものは粗悪品である。
• Therefore, when the proportion of burst brown rice is high, it is considered an inferior product.

• 出土した石器のうち打製石器が大きな割合を占めている。
• Most stone tools excavated from the site were simpler ones shaped by chipping or flaking.

• 時間、量、度、または割合を固定するか、または調整する
• fix or adjust the time, amount, degree, or rate of

• 原子炉で使用される、かなりの割合の重水素原子を含む水
• water containing a substantial proportion of deuterium atoms, used in nuclear reactors

• 2つの量の相対的な大きさ（通常、割合として表される）
• the relative magnitudes of two quantities (usually expressed as a quotient)

• 熱帯雨林は一日数万ヘクタールの割合でなくなっている。
• The rainforests are disappearing at the rate of tens of thousands of hectares a day.

• 世界の人口は毎年平均２パーセントの割合で増えている。
• Each year the world's population increases on average by two percent.

• 当時の記録において死傷原因に占める割合で刀傷が低い事。
• In the records of the days, injury by Katana has a low percentage in the cause of casualty and death.

• 国内で最も食べられている主食だが、割合は減少している。
• Domestically, it is the type that is consumed the most, but the consumption ratio of this type is diminishing.

• 保有基準割合未満の数の対象議決権の保有者となつたとき。
• when the Major Shareholder becomes a holder of the Subject Voting Rights less than the Holding Ratio Threshold; or
• when the Major Shareholder becomes a holder of the Subject Voting Rights less than the Holding Ratio Threshold.

• 別の数、量または寸法の割合と考えられる数、量または寸法
• a quantity or amount or measure considered as a proportion of another quantity or amount or measure

• 第一項の「株券等所有割合」とは、次に掲げる割合をいう。
• The term 'Share Certificates, etc. Holding Rate' as used in paragraph (1) means either of the following:

• ＢＭＩが３０以上の人の割合が人口の２０％を超えています。
• The percentage of people with 1 BMI above 30 is more than 20% of the population.

• 官田には2町に1頭の割合で牛が配され、耕作に使用された。
• One ox was given per two cho of kanden and used for cultivation.

• 福知山市への観光客の割合は85%が日帰り客を占めている。
• 85% of the total tourists visiting Fukuchiyama City are day trippers.

• [%9].2f ファイル内で実行された割合 (%%)
• [%9].2f Percent of the file executed

• 割合から言えば Linux よりはずっと大きな変化だ）。
• much more proportionately speaking than has Linux).

• 体積のわずかな変化に作用する体積にかかる圧力の変化の割合
• the ratio of the change in pressure acting on a volume to the fractional change in volume

• 電気陰性の部分の割合を増加させて、（化合物を）変化させる
• change (a compound) by increasing the proportion of the electronegative part

• 売買契約に関する費用は、当事者双方が等しい割合で負担する。
• The expenses of contracts for sale shall be borne equally by both parties.

• 陸の側は全てモミの木で、海の側はかしの木の割合が多かった。
• all of fir on the land side, but towards the sea with a large admixture of live-oaks.

• しかし、failureの割合はそれでも著しく高かったのだ
• but still had significant rates of failure

• 移動距離（マイル単位）の移動時間（1時間単位）に対する割合
• the ratio of the distance traveled (in miles) to the time spent traveling (in hours)

• 定量分析は、物質または混合物の化学成分の量と割合を測定する
• quantitative analysis determines the amounts and proportions of the chemical constituents of a substance or mixture

• 割合と調和の強調による古代ギリシアの芸術の芸術的なスタイル
• the artistic style of ancient Greek art with its emphasis on proportion and harmony

• 原材料白米に対する酒粕の割合を、粕歩合（かすぶあい）という。
• The ratio of sakekasu to polished rice as raw material is called kasubuai (literally, ratio of sake lees).

• 帷子ノ辻駅は南に約300m離れているが、乗換客は割合に多い。
• Katabiranotsuji Station is 300 meters south of Uzumasa Station, but considerable numbers of passengers change trains between the two stations.

• 飲料市場における缶コーヒーの割合は全体の約4分の1に達した。
• The ratio of canned coffee in the beverage market achieved a level of approximately one fourth of the whole.

• 元・明と下るにつれて紙幣の占める割合が高まって行く事になる。
• In the later Ming and Yuan periods, paper money became used increasingly more than copper coins.

• 金属不純物の含有量の全重量に占める割合が、次の数値未満のもの
• Items in which the ratio of the content of metal impurities as a part of the total weight is less than following numeric values

• 一の投資組合等又は投資営業者に対する投資組合向け出資等の割合
• Ratio of Capital Investment for Investment Partnership Into One Investment Partnership, Etc. or Investment Manager

• 法第三条第一項第九号の政令で定める割合は、百分の五十とする。
• The ratio to be prescribed by Cabinet Order pursuant to Investment LPS Act Article 3(1)(ix) shall be 50/100.

• ただし、分、厘、毛は正確に言えば割合（小数）を示すものである。
• Accurately, however, fun, rin, and mo are the units to show the proportion of decimal fractions to 1.

• 車の利用増加に伴って、日本の鉄道の利用割合は減少を続けている。
• Along with the increase in uses of automobiles, the ratio of people who use railway has been decreasing in Japan.

• 米飯は、デンプンの割合が多い程、食感に日本人好みの粘りがある。
• The more starch in the rice, the stickier the cooked rice becomes, and the more favorable to the palate of the average Japanese consumer.

• 加盟者は、廃止措置基金を運転段階の貢献割合に比例して貢献する。
• Members shall contribute to the Decommissioning Fund in proportion to their share of the contributions to the Operation Phase of ITER.

• 生産量全体に占める養殖物の割合は約35パーセント（平成17年）。
• Cultivated kelp accounted for about 35% of the whole production of kelp in 2005.

• 以下の表は樹木における花と葉の割合による主な呼び名の一覧である。
• The following table shows the major terms used to represent the status of blooming and the Hazakura of cherry trees, as well as their specific meanings (ratio of blossoms to leaves).

• 1600年からマニラからスペイン船が年に約1隻の割合で到着した。
• Since 1600, Spanish ships arrived in Japan from Manila once a year.

• しかし、江戸時代前期以後には貢租の占める割合を指すようになった。
• However, after early Edo period, it came to be used to indicate the rate of Koso.

• セメント1に対して砂3の割合で調合したモルタルを用いて造られる。
• This is made of mortar mixed with a ratio of three parts sand to one part cement.

• 前条の囲障の設置及び保存の費用は、相隣者が等しい割合で負担する。
• The expenses of installation and preservation of the fences under the preceding Article shall be borne equally by the neighbors.

• 丸太小屋は煙に満ちていて、僕らが割合無事だったのはそのおかげだ。
• The log-house was full of smoke, to which we owed our comparative safety.

• 運動量の変化の割合は加えられた力に比例し、力が加わった方向にいく
• the rate of change of momentum is proportional to the imposed force and goes in the direction of the force

• データの統計的な解釈方法−第3部：割合に関する検定方法と推定方法
• Statistical Interpretation of Data−Part 3 : Tests and confidence intervals relating to proportions

• 現在は自宅で亡くなる人は少なくなり、病院で亡くなる割合の方が多い。
• These days, people who die at home are decreasing and the ratio of people who die in hospitals is larger.

• 上杉氏の軍役帳、北条氏家臣の軍役をみても大体似たような割合である。
• A similar percentage is observed in the Uesugi clan's register of military services and the military services performed by a vassal of the Hojo clan.

• 寄合御役金は100石に付き金2両の割合で8月と2月の分納であった。
• All retainers were paid a yoriai oyakukin (stipend) in lump sum twice a year in February and August at a proportion of two units of ryo (unit of gold currency) for each 100 koku (crop yield).

• （ローンについて使用され）借りられた量の比較的大きな割合を課すさま
• (used of loans) charging a relatively large percentage of the amount borrowed

• 観察者からの距離に対する、（宇宙の膨張による）銀河の後退速度の割合
• the ratio of the speed of recession of a galaxy (due to the expansion of the universe) to its distance from the observer

• （ホテルなどの）賃貸物件で、ある時点にふさがったすべての部屋の割合
• the percentage of all rental units (as in hotels) are occupied or rented at a given time

• アテノロルと利尿薬の一定割合での組み合わせからなる抗高血圧薬の商標
• trade name for an antihypertensive drug consisting of a fixed combination of atenolol and a diuretic

• 今から２５年後には、就業者２人につき退職者１人の割合になるだろう。
• Twenty-five years from now there will be one retired person for each two working.

• 日本の律令制下における奴婢の割合は、人口の5%前後だと言われている。
• It is said that the Nuhi made up about 5% of the population under the ritsuryo system in Japan.

• ただし、日産ディーゼルの割合は、他の3車種に比べると圧倒的に小さい。
• However, the ratio of buses from Nissan Diesel Motor Co., Ltd. is extremely small compared with those of the other three models.

• これは4年に1回の割合でほとんど300年の間、連続的に起こっている。
• It continuously occurred for almost 300 years at the rate of once every four years.

• 白米の米飯は、デンプンの割合が多い程、食感に日本人好みの粘りがある。
• In beihan made with white rice, the higher the amount of starch is the stickier the texture is, which is what the Japanese favor.

• 「精米歩合とは、白米のその玄米に対する重量の割合をいうものとする。」
• The rice-polishing ratio is the ratio of the weight of polished rice to brown rice.'

• 正直に白状してしまうが、おれは勇気のある割合に智慧（ちえ）が足りない。
• I frankly confess that I have not quite as much tact as dashing spirit.

• 軍団は数個郡に一つの割合で存在し、郡家の近くに駐屯して、訓練に従事した。
• Gundan existed as one for several counties, stationed near Gunke (public office), and engaged in training.

• さらに範囲を兵庫県、京都府、大阪へと広げると、割合は半数近くにも達する。
• Increasing the scope to include Hyogo Prefecture, Kyoto Prefecture and Osaka Prefecture increases this number to 50 percent.

• そのため、他領地との取引が諸領の経済活動に占める割合が非常に大きかった。
• Therefore, transactions with other territories comprised a large portion of economic activities in these areas.

• ローンの一定割合を住宅ローンにするよう、法律で定められている貯蓄金融機関
• a thrift institution that is required by law to make a certain percentage of its loans as home mortgages

• それでも幕府領に占める預地の割合は全体の10-20％程度に抑制されていた。
• Even so, the ratio of Azukarichi in all bakufu territories was restricted to 10% to 20%.

• 当時、オーダー服と量産既製服の占める割合は7対3程度にまでなりつつあった。
• At that time, the ratio of made-to order clothes to mass-produced ready-made clothes became close to 7:3.

• 100を乗じた割合として理解される数字を示すために用いられる記号（『%』）
• a sign (`%') used to indicate that the number preceding it should be understood as a proportion multiplied by 100

• 豆味噌の割合が減り、米味噌の割合が増えると「合せ味噌」など呼び方が変わる。
• By decreasing the proportion of soy bean miso and increasing the rice miso it is called by a different name 'awase miso' (blended miso).

• 三等米以上の白米を用い、白米の重量に対する米麹の使用割合が15%以上の清酒。
• Specific name sake is seishu for which polished rice of the third grade or higher and the ratio of malted rice to the weight of polished rice is fifteen percent or more.

• このように傷ついたイセエビは1%程度の割合で存在し、商品価値が著しく下がる。
• The injured Ise ebi exist at the rate of about one percent, and their commodity value is extremely low.

• 林家数は1,239戸で、総世帯数に占める林家数の割合は僅3.6％でしかない。
• Households engaged in forestry is 1,239, a 3.6% share compared to the total number of city households.

• 法第百二十条の二第二項ただし書の国土交通省令で定める割合は、四分の一とする。
• The rate defined by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism pursuant to Article 120-2 paragraph (2) proviso of the Act shall be 1/4.

• 職員は、各勤務月について労働日で二日の割合の有給年次休暇を取ることができる。
• Staff members shall be entitled to paid annual leave at the rate of two working days for each month of service completed.

• 同軸ケーブルが毎秒10メガビットの割合で無線周波数信号をコンピュータ間で運ぶ
• coaxial cable carries radio frequency signals between computers at a rate of 10 megabits per second

• 正当な測定と割合（芸術的効果のように）に従って、変更するあるいは適応する行為
• the act of modifying or adjusting according to due measure and proportion (as with regard to artistic effect)

• 物価と賃金が増加していく割合で増加し、通貨が急速に価値を失うインフレの出来事
• an episode of inflation in which prices and wages increase at an increasing rate and currency rapidly loses value

• 壊変生成物ストロンチウムに対する放射性ルビジウムの割合に基づく地質学的年代測定
• geological dating based on the proportions of radioactive rubidium into its decay product strontium

• 酒造用に用いる精白割合の高い白米を得るには、この縦型精米機を使用する必要がある。
• This vertical type rice-milling machine is required to produce polished rice with high rice polishing ratios to be used for sake brewing.

• 識別符号は、一分間七語の割合の速度で、三〇秒ごとに連続二回送信するものであること。
• An identification code shall be such that it is transmitted at a speed corresponding to seven words per minute, and shall be repeated for two consecutive times every 30 seconds.

• コースラインを含む水平面におけるＤＤＭ又はその変化の割合は、次のとおりであること。
• The DDM value or its rate of variation on a horizontal plane including a course line shall be as listed below:

• グライドパスを含む鉛直面におけるＤＤＭ又はその変化の割合は、次のとおりであること。
• The DDM value or its rate of variation on a vertical plane including a glide path shall be as listed below:

• 相次いだ出兵にかかった費用を穴埋めすべく、尋常ならざる割合の年貢や賦役を課していた。
• In order to cover expenses required for the frequent dispatch of troops, Katsuyori imposed extremely high taxes and used a large amount of forced labor.

• 小普請金にあたる、寄合御役金は100石に付き金2両の割合で8月と2月の分納であった。
• Yoriai-oyakukin, which was equivalent to kobushinkin (a kind of tax), was paid by installments in August and February at the rate of 2 ryo per 100 koku.

• 岩石試料と崩壊生成物、アルゴンの放射性カリウムの割合を頼りに地質学的年代を定めること
• geological dating that relies on the proportions of radioactive potassium in a rock sample and its decay product, argon

• 一般的な割合は、梅の実1キログラムに対して砂糖0.4～1kg、酒1.8リットルである。
• The usual ratio is 1 kilogram of ume to 0.4-1 kilogram of sugar to 1.8 liters of alcohol.

• もっとも田畑を給人地として与える割合の大きい藩では、家禄はさらに低く抑える例もあった。
• In some domains where more farm land was given as Kyujin-chi (see below), the hereditary stipend was less than that.

• 汁と固形物の比率が、他の汁物料理と比較して、固形物の割合が高いためであろうと考えられる。
• It is probably because chazuke and kayu have higher ratios of solids than other soup dishes.

• ただし実際には武器術を指導する師範の割合は多くなく、体術のみを指導する稽古が大半である。
• However, in reality the percentage of grandmasters instructing in the art of weaponry isn't high, so most training includes instruction in taijutsu only.

• かつて（昭和30年代ころまで）関西の下町では、町内に一軒位の割合でお好み焼き屋があった。
• Formerly (until around 1960) in residential districts of the Kansai region, there was at least one okonomiyaki shop in every town.

• 認可を受けた日から六月以内に保有基準割合以上の数の対象議決権の保有者とならなかつたとき。
• when the Major Shareholder fails to become a holder of the Subject Voting Rights not less than the Holding Ratio Threshold within six months from the date when the Major Shareholder has obtained the authorization;
• when the Major Shareholder fails to become a holder of the Subject Voting Rights not less than the Holding Ratio Threshold within six months from the date when the Major Shareholder has obtained the authorization; or

• 精米歩合とは磨かれて残った割合を示すものであり、数値が低い程磨きがかかっていることを指す。
• The polishing ratio shows the ratio of the part that remains after polishing: the smaller the value, the greater the degree of polishing.

• 古代から使われてきた言葉は大和言葉であるが、中国の影響もあって高い割合で漢語が使用される。
• Words used from the ancient times were Yamato-kotoba (words of Japanese origin), but Kango (words of Chinese origin) were also used at high rates because of an influence by China.

• 国家歳入の酒税に頼る割合は依然として高く、明治30年（1897年）には33.0%に達した。
• The percentage of liquor tax in the national revenue was still high and reached 33.0 percent in 1897.

• しかしそれでも諸事情で乗り入れ列車の1/3程度に留まっている（昼間時は2本に1本の割合）。
• However, due to many circumstances the number of trains traveling all the way to Uzumasa-tenjingawa Station is still approximately one-third of all trains coming from the Keishin Line (one-half in the daytime).

• 精米歩合とは逆に、玄米の重量に対する除去された部分の重量の割合を精白歩合と言うこともある。
• In contrast to the rice-polishing ratio, the ratio of weight of removed part to brown rice sometimes called 'polish percentage'.

• この法律において「投資口」とは、均等の割合的単位に細分化された投資法人の社員の地位をいう。
• The term 'Investment Equity' as used in this Act shall mean the membership status of members of an Investment Corporation which has been divided into equal units.

• 前事業年度において次の（１）に掲げる額の（２）に掲げる額に対する割合が百分の三を超えるもの
• If the ratio of the amount set forth in (1) below to the amount set forth in (2) below exceeds three percent in the previous business year:

• 各被扶養者について、年額でP3級1号の手取り基本給の五パーセントの割合を毎月分けて支払う。
• shall be a rate of 5% of the net basic salary for grade P3 step 1 per year for each dependent, to be paid in monthly installments;

• ところが実際はそのようには運ばず、これ以後、酒税の歳入に占める割合は増加することはなかった。
• However, this expectation did not come true and the ratio of liquor tax in the revenue never increased after that.

• すると幕府は、減醸を石高ではなく割合で言いつけることによって、法令の実効性を上げようとした。
• The bakufu then tried to enhance the effectiveness of the decree by imposing rates rather than Kokudaka.

• 人々の理解の割合に応じて、方等経、般若経を説き、最後の8年間で法華経と涅槃経を説いたとする。
• Shaka, then preached Hodo-kyo Sutra (Vaipulya Sutra) and Hannya-kyo Sutra (Great Perfection of Wisdom Sutra) depending on peoples' level of understanding and during the final 8 years, he preached Hoke-kyo Sutra and Nehan-gyo.

• 当事者が損益分配の割合を定めなかったときは、その割合は、各組合員の出資の価額に応じて定める。
• If partners have not specified the proportions of the distributions of the partnership's profits and losses, the proportions shall be determined in proportion to the value of each partner's contribution.

• アンチモンの割合などが初期の和同開珎とほぼ同じことから、和同開珎のモデルになったと考えられる。
• Because the rate of antimony was almost the same as Wado-kaichin, it is assumed that it became the model of Wado-kaichin.

• 免（めん）とは免合/免相（めんあい）とも呼ばれ、江戸時代における石高に対する貢租の割合を指す。
• Men or Menai means the rate of Koso (an annual tax) to the Kokudaka (the annual yield of a land) in the Edo period.

• 蕎麦粉と小麦粉を51の割合で混ぜて卵1個と砂糖・塩少々を加えて練り上げて卵焼き風に焼いたもの。
• Soba boro is made by frying a mixture consisting of five parts buckwheat flour and one part wheat flour, one egg, sugar and salt in a similar manner for making omelets.

• 生ふりかけでは、ちりめんじゃこ・ワカメ・コンブ・魚のそぼろなど海産物を使用している割合が高い。
• In most types of nama furikake, sea products are used such as dried whitebait, seaweed, kelp, and fish soboro.

• 協会は、すべての貸金業者のうち政令で定める割合以上の貸金業者をその協会員としなければならない。
• An Association shall accept, as Association members, Money Lenders who account for a percentage specified by a Cabinet Order of all Money Lenders.

• 前三号に掲げる者により直接に占められる議決権の割合が総務省令で定める割合以上である法人又は団体
• Any juridical person or entity whose voting rights directly held by the persons set forth under the preceding three items exceed the ratio prescribed in the applicable Ordinance of MIC

• また、領土であった地域については内地人の割合が多かったか否かという点により統治方針が区別される。
• If the region was Japan's territory, the governing policy also varied depending on whether or not the region had a high percentage of the residents from the inland.

• 同一順位において配当をすべき破産債権については、それぞれその債権の額の割合に応じて、配当をする。
• With regard to bankruptcy claims eligible for a liquidating distribution with the same priority, a liquidating distribution shall be made in proportion to the amount of each claim.

• お好み焼き粉の袋に書いてある水の量はあくまで参考程度にして、好みの食感に合う割合を把握すると良い。
• The amount of water written at the back of a bag of okonomiyaki powder is just a reference and you had better grasp the ratio of water to dough produces the most favorite texture.

• 当該理事会の決議が理事の過半数又はこれを上回る割合以上の多数決により行われるものとされていること。
• It shall be prescribed that resolutions shall be made by a majority of the directors of the council.

• インダクタンスの単位で、毎秒1アンペアの割合で電流が変化するとき1ボルトの誘導された起電力を生じる
• a unit of inductance in which an induced electromotive force of one volt is produced when the current is varied at the rate of one ampere per second

• 認証紛争解決事業者（個人を除く。）の主要議決権所有者の氏名若しくは名称、住所又は所有する議決権の割合
• The name, address or the proportion of voting rights held by the main voting rights holder(s) of the certified dispute resolution business operator (excluding individuals)

• 通常SNPsは、種の個体数のかなりの割合で再発するほど進化的に成功した突然変異であると考えられている
• SNPs are usually considered to be point mutations that have been evolutionarily successful enough to recur in a significant proportion of the population of a species

• 元の千戸制・明の衛所制にならい、沿海の諸州郡の水上生活になれた住民を3戸に1戸の割合で水軍に編入した。
• This system, following the chiliachs system of Yuan and the system of the place guarded by soldiers of Ming, incorporated the citizens who were used to life on the sea into the navy in the ratio of one out of three households.

• 稲粟であれば、播種量に対する収穫量の割合が非常に高いため、利子率が著しく高くなるのは合理的だと言える。
• Regarding the Suiko dealing with rice and millet, a high interest rate might be reasonable, because the ratio of yield to the seeding stood very high.

• 両者の勢力関係によって三分の一と三分の二であったりと分割割合は様々であったため、下地分割とも呼ばれた。
• As the ratio of division varied depending on the parties' relative power, like one third versus two thirds, Shitaji chubun was also called Shitaji bunkatsu (division of the land).

• タンカー所有者がその責任を制限した場合には、制限債権者は、その制限債権の額の割合に応じて弁済を受ける。
• When a Tanker Owner limited its liability, the Claimant of the Limited Claim may receive payment pro rata to the ratio of the sum of its Limited Claim.

• 利益又は損失についてのみ分配の割合を定めたときは、その割合は、利益及び損失に共通であるものと推定する。
• If the proportions of the distributions are specified solely with respect to either profits or losses, it shall be presumed that the proportions are common to profits and losses.

• 酒造好適米など、特定の品種を原料米の50%以上使用した場合、品種名とその使用割合を表示することができる。
• If raw material rice of a specific variety, such as shuzo kotekimai is used for 50 % or more, the variety name and the ratio of usage may be denoted.

• 自由農民の保有地が占める割合は、一定範囲内に収まっていたが、小さな荘園では幾分大きくなる傾向が見られた。
• The ratio of the land which free farmers occupied was in a certain range, but in small shoens the ratio tended to be somewhat larger.

• 舞鶴市でも就労者の高齢化が進んでおり、漁業就業者数に占める65歳未満の割合は59.3％まで低下している。
• Workers in the fishing industry within Maizuru City also face an aging crisis, with the ratio of fisherman under 65 years of age having declined to 59.3%.

• 公益認定を受けた日以後に行った収益事業等から生じた収益に内閣府令で定める割合を乗じて得た額に相当する財産
• Property equivalent to the amount that is obtained by multiplying a rate provided for in Cabinet Office Ordinance by the revenue arising from the Profit-Making Businesses engaged in on and after the day on which Public Interest Corporation Authorization was granted

• この誤った考えの下では、双方の国々の多くの割合の労働者が産出高を削減するために毎日故意にゆっくりと働く。
• Under this fallacious idea a large proportion of the workmen of both countries each day deliberately work slowly so as to curtail the output.

• 可逆反応では（化学平衡で）、逆の反応の割合への前方の反応の割合の比率が、その反応用の定数であるという原理
• the principle that (at chemical equilibrium) in a reversible reaction the ratio of the rate of the forward reaction to the rate of the reverse reaction is a constant for that reaction

• 起電力の割合で、回路で、それを生じる電流の変化の割合に対する自己誘導によって生じるもので、単位はヘンリー
• the ratio of the electromotive force produced in a circuit by self-induction to the rate of change of current producing it, expressed in henries

• また、おおよその報酬の割合は、杜氏を100とすると、頭が50 - 60、上人が10、下人が6程度であった。
• Letting a toji's pay be 100, the kashira (headman) in his group can receive between 50 and 60, and jo-bito (the first rank of sake brewing workers) and shita-bito (the third rank of sake brewing workers) in the group respectively receive 10 and 6.

• 人頭税その他の直接税は、前に規定した国勢調査又は算定に基づく割合によらなければ、これを賦課してはならない。
• No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

• 銃砲、タイムヒューズ、花火に用いられる硝酸カリウム、炭、硫黄が75：15：10の割合で混ぜ合わされた混合物
• a mixture of potassium nitrate, charcoal, and sulfur in a 75:15:10 ratio which is used in gunnery, time fuses, and fireworks

• 申請者の社員のうちに公認会計士である社員の占める割合が百分の五十を下らない内閣府令で定める割合を下回る場合
• When the proportion of partners who are certified public accountants among the partners of the applicant is smaller than the proportion specified by Cabinet Office Ordinance of not less than fifty per cent

• ウジに付した「西漢人」などの記載により、賀夜の渡来系の人の割合は全体の2割、宇都は3割を占めたことがわかる。
• Descriptions of 'Seikanjin' (people from China) and so on attached to Uji showed that the proportion of Immigrants to ancient Japan to the total was 20 percent in Kaya and 30 percent in Uzu, respectively.

• その有する資産の価額の総額のうちに国内にある土地等の価額の合計額の占める割合が百分の五十以上である法人の株式
• Shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets
• Shares of a corporation for which the rate of the sum of the values of land, etc. located in Japan accounts for 50 percent or more of the total amount of its gross assets;

• ちなみに精白度という呼び方もあるが、こちらは逆で磨いた割合を示すもので、数値が高いほど磨かれていることとなる。
• Incidentally, there is an expression 'seihakudo' (degree of polishing rice), which shows the ratio of polished (scraped off) portion: the higher the value, the more the rice has been polished.

• イーター施設が放射化する前に解体される場合には、解体費用は、イーター建設費に関する費用分担の割合で分担される。
• Should the ITER Facility be disassembled before it is activated, the costs of disassembly would be shared in proportion to the Cost Sharing for ITER Construction.

• 大隅国の石築地賦役文書に拠れば、武家領や本所一円地を問わずに田1反あたり1寸の割合で石築地役が賦課されたという。
• According to the Stone Tsuiji Fueki (slave labor) Document of Osumi Province, stone tuiji labor was imposed at the rate of 1 sun (old unit of length,) per tan (old unit of land) of rice field, whether it belonged to the territory of samurai families or honjo ichienchi (over the territory of the Imperial court).

• このため日本国内では歩合（割合）を表す場合、「分」は100分の1、「厘」は1000分の1とするのが一般的である。
• Therefore, 'bu' (分) is generally used for showing the percentage of a 100th, and 'rin' is a 1000th in Japan.

• 同一の目的物について同一順位の先取特権者が数人あるときは、各先取特権者は、その債権額の割合に応じて弁済を受ける。
• If there are two or more holders of statutory liens with the same priority with respect to the same object, the holders of statutory liens shall be paid in proportion to the amounts of their claims.

• それは、からだの大きさの割合からすると、ちょうどわたしたちが雲の上まで高く投げられたと同じようなものでしょうか。
• that was as great doubtless for their size, as for us if we were to be hurled above the clouds.

• 情報を受け取るのと同じ割合で情報を更新するコンピュータシステムの、または、そのようなコンピュータシステムに関する
• of or relating to computer systems that update information at the same rate they receive information

• 賞与は毎月の支払べき給与の中から一定の割合で控除し、賞与の時に渡すのが慣例であり、売上が少ない場合は支給されない。
• A bonus is set off from the monthly salary at a constant rate to be given to each driver, but if the sales are not sufficient, the bonus is not paid.

• 境界標の設置及び保存の費用は、相隣者が等しい割合で負担する。ただし、測量の費用は、その土地の広狭に応じて分担する。
• The expenses of installation and preservation of boundary markers shall be borne equally by neighbors; provided, however, that measuring expenses shall be borne in proportion to the sizes of the relevant land parcels.

• 現在の飛行機墜落は２週間ごとにほぼ１件の割合で、あらゆる重大事故があらゆるタイプの輸送用ジェット機に起こっている。
• The current rate is about one airplane crash every two weeks, measuring all serious accidents to all types of transport jets.

• ポルトガルとの交易は次第に中国のジャンク船との貿易に圧迫され、1592年に朱印船貿易が年に約10隻の割合で始まった。
• Trade with Portugal was gradually overwhelmed by trading with junk ships from China and in 1592 trading by ships with a shogunal charter for foreign trade began at the rate of 10 ships a year.

• 前項の場合には、承役地の所有者は、その利益を受ける割合に応じて、工作物の設置及び保存の費用を分担しなければならない。
• In the cases provided for in the preceding paragraph, the owner of the servient land must bear the expense for the installation and preservation of the structures in proportion to the benefit he/she receives.

• 遺贈は、その目的の価額の割合に応じて減殺する。ただし、遺言者がその遺言に別段の意思を表示したときは、その意思に従う。
• A testamentary gift shall be abated proportionally according to the value of the object of that testamentary gift; provided, however, that if the testator has indicated a particular intent in his/her will, that intent shall be complied with.

• 兄弟姉妹以外の相続人は、遺留分として、次の各号に掲げる区分に応じてそれぞれ当該各号に定める割合に相当する額を受ける。
• Heirs other than siblings shall receive, as legally reserved portion, an amount equivalent to the ratio prescribed in each of the following items in accordance with the divisions listed therein:

• 過去６年間でＣＦＩＴは墜落事故の３分の１を若干越えるくらいの割合を占めているが、死亡件数の５３％の原因となっている。
• Although CFIT accounted for just over a third of crashes in the past six years, it caused 53% of the deaths.

• 当該事業年度に係る収益の分配の額の分配可能所得の金額に占める割合として政令で定める割合が百分の九十を超えていること。
• The ratio specified by a Cabinet Order as the ratio of the amount of distribution of profit pertaining to the said business year to the amount of distributable income exceeds 90 percent.

• 議決権の数が一個でない株式等及び請求権の内容が異なる株式等を発行している法人　イ又はロに定める割合のいずれか高い割合
• A corporation that issues both shares, etc. in which more than one voting right is vested and shares, etc. in which different claims are vested:　The ratio specified in (a) or the ratio specified in (b), whichever is larger

• 削減義務を負う国・地域（附属書I国）の、1990年から 2005年にかけての温室効果ガス排出量の増減割合を下表に示す。
• The increase-decrease rates of emissions of greenhouse gases from 1990 to 2005 in the countries and regions (Annex I Parties) being obliged to achieve the reduction goals are shown below.

• これにより、歳出に占める軍事費の割合は1882年度17.4%だったものが、1890年度には30%を超えるまでに増大した。
• With these plans, the ratio of military expenditure to the total annual expenditure increased 17.4% in fiscal 1882 to more than 30% in fiscal 1890.

• 他の国内の会社が自己の株式の取得を行つたことにより、その総株主の議決権に占める所有する株式に係る議決権の割合が増加した場合
• Cases where the ratio of the voting rights pertaining to the stocks already held to voting rights of all stockholders of the said corporation increases, as a result of acquisition by another corporation in Japan of its own stocks;

• 同様に、農奴の保有地と自由農民の保有地の割合には地域差が大きく、領地での農作業に係る賃金・労役への依存度を大きく左右した。
• Likewise, the ratio of the serfs' lands and the free farmers' lands largely varied in each region and thus the dependency on the wage and labor services concerned with the agricultural work in the lands also largely varied.

• 株券等保有割合が内閣府令で定める数を下回り当該株券等が特例対象株券等になつた場合　当該特例対象株券等になつた日から五日以内
• when the Holding Ratio of Share Certificates, etc. becomes less than the ratio specified by a Cabinet Office Ordinance, and the relevant Share Certificates, etc. have come to fall under the Share Certificates, etc. Subject to Special Provisions:　within five days from the date when the Share Certificates, etc. have come to fall under the Share Certificates, etc. Subject to Special Provisions; and

• 利息、税金、または配当を支払う前に、総資本を収益で分割することにより計算された会社の総資本で得られた、割合として表される量
• the amount, expressed as a percentage, that is earned on a company's total capital calculated by dividing the total capital into earnings before interest, taxes, or dividends are paid

• 監査法人の社員のうちに公認会計士である社員の占める割合は、百分の五十を下らない内閣府令で定める割合以上でなければならない。
• The proportion of partners who are certified public accountants among all partners of an audit corporation shall at the minimum be a proportion specified by Cabinet Office Ordinance of not less than fifty per cent.

• 逆に機械化が進んでいない、手造り重視の年間数百石程度の酒蔵では、杜氏に頼る割合が大きくなるため、常勤の杜氏が多い傾向がある。
• Unlike this case, breweries which emphasize manually-brewed sake with hundreds koku of rice per year tend to have more toji because their work more relies on toji.

• 経済企画庁の発表する生活革新指数も、国民生活の「革新」の度合いを測るのに「穀物消費中のパン支出割合」が一つとして採用された。
• For the life innovation index pressed by the Economic Planning Agency, 'a ratio to buy bread in the consumption of grain' was adopted in order to see the degree of 'innovation' of people's life.

• しかし、幕末に至っても両家による全国編成は完了せず、百姓身分のまま神職を勤める '百姓神主' がかなりの割合で存在していた。
• However, nationwide organization by the families did not end even at the end of the Edo period, and there was a significant proportion of 'hyakusho priests,' who served as Shinto priests while staying at the farming rank.

• 南及び西ほどこの傾向が強く、特に九州では、十数年に1回程度の割合で、この時期に一年分の降水量がわずか一週間で降ることもある。
• This tendency is stronger in the south and west, and especially in Kyushu, at the rate of once in ten-odd years, the amount of rainfall equal to that for a year rains in a week.

• 除染に関する見積り費用の締約者の分担は、貢献の総額に対する割合（パーセント）及び百万ユーロの双方によって次のとおり表示する。
• Sharing of the estimated costs for Deactivation by the Parties, expressed both in % of the sum of contributions and in MEuros:

• 廃止に関する見積り費用の締約者の分担は、貢献の総額に対する割合（パーセント）及び百万ユーロの双方によって次のとおり表示する。
• Sharing of the estimated costs for Decommissioning by the Parties, expressed both in % of the sum of contributions and in MEuros:

• 有権者は、全投票からのリストに対する割合キャストによって決定される其々のリストから選出された数をパーティーリストから選択する
• voters choose between party lists, the number elected from each list being determined by the percentage cast for each list out of the total vote

• 複米酒は蔵元のコンセプトにより、往々にしてその味を出すためにわざわざその割合で、複数の種類の酒米をブレンドしているからである。
• It was because, for fukumaishu, breweries would often blend multiple varieties of sakamai with their own ratios to create specific tastes according to their concepts.

• 昭和1年（1926年）には、国家歳入の酒税に頼る割合は24.4%にまで下がってきていたが、依然として所得税を抜き首位であった。
• In 1926, the ratio of liquor taxes in the annual government revenue decreased to 24.4 percent, which was still the highest, that is, higher than income tax.

• 現在でも米国で消費される醤油の殆どは、このテリヤキ調理法に費やされており、純粋な日本料理に消費される醤油の割合は極めて少ない。
• In the United States, even today, most soy sauce consumed is used in teriyaki cooking while very little is used in genuine Japanese cooking.

• 前項の場合には、他人の工作物を使用する者は、その利益を受ける割合に応じて、工作物の設置及び保存の費用を分担しなければならない。
• In the cases provided for in the preceding paragraph, the person who uses the structures of others must bear the expenses of the establishment and preservation of the structures in proportion to the benefit he/she enjoys.

• 前項の「出資比率」とは、外国法人等が直接に保有する会社の議決権の数が当該会社の総株主又は総社員の議決権の数に占める割合をいう。
• The 'investment ratio' in the preceding paragraph shall mean the ratio of the number of voting rights of the company directly held by the foreign juridical person, etc. to the number of voting rights held by all shareholders or members of the company.

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する居住者（前号に掲げる居住者を除く。）
• A resident who belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the resident listed in the preceding item).

• 本葛粉の生産はクズの根を掘り出す人の高齢化と天然資源の減少によって、現在、国内で出回る本葛粉にしめる中国製の割合が高まっている。
• The ratio of Hon-kudzu-ko made in China to that coming onto the domestic market has risen recently due to the decreases domestic production of Hon-kudzu-ko, which has been caused by the aging of the experts who dig out the root of the kudzu vine, as well as by the decreasing amount of natural kudzu vine.
• As to production of hon-kuzu, because of the aging of those who dig the roots of kudzu plant and decrease of natural resource, the ratio of the China-made powder available in Japan is currently increasing.

• 政府は江戸時代からの庄屋、名主、年寄、大庄屋等を廃止した（荘屋名主年寄等ヲ廃シ戸長副戸長ト改称シ給料並ニ諸入用割合ヲ定ム（））。
• The government abolished existing administrator systems, such as shoya and nanushi (both village headmen), dai-shoya (big village headmen) and toshiyori (administrators), which was established in the Edo Period.

• 世界各地の寿司屋には中国人や韓国人など日本人以外の経営・調理によるものが増加し、日本人による寿司店の割合は相対的に減少している。
• Sushi restaurants around the world operated by and serve sushi prepared by non-Japanese people such as Chinese or Korean people have increased, and a percentage of sushi restaurants which are operated by and serve sushi prepared by Japanese people have decreased relatively.

• 前項に規定する間接保有株式等保有割合が百分の八十以上である場合における同項第一号に規定する株主等である外国法人に該当する外国法人
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (i) of the preceding paragraph, where the ratio of the shares, etc. held indirectly as prescribed in said paragraph is 80 percent or more
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (i) of the preceding paragraph, where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more

• 神殿の周囲に立てたもの、屋台の上部に立てたもの等、様式が大きく異なっても幟が飾りの中で占める割合が高ければ、幟山笠と呼ばれている。
• Yamakasa with a high proportion of nobori decorations are called nobori yamakasa, although their styles differ widely, and include a style with nobori surrounding the shrine, a style with nobori fixed to top of the float, etc.

• その後の級別制度は実質的に「特級」「一級」「二級」の三段階におちついていき、それぞれの級によって課せられる酒税の割合が定められた。
• Later, the classification system was practically stabilized into three categories: 'Special class,' 'First class,' and 'Second class,' in each of which the tax rate to be imposed on sake was determined.

• 賃借物の一部が賃借人の過失によらないで滅失したときは、賃借人は、その滅失した部分の割合に応じて、賃料の減額を請求することができる。
• If any part of a leased thing is lost due to reasons not attributable to the negligence of the lessee, the lessee may demand a reduction of the rent in proportion to the value of the lost part.

• 延滞金の額は、未納の負担金の額に納期限の翌日からその納付の日までの日数に応じ年十四・五パーセントの割合を乗じて計算した金額とする。
• The amount of the delinquent charge shall be an amount calculated by multiplying the amount of the unpaid Burden Charge by an annual rate of 14.5 percent according to the number of days from the day following the time limit for payment until the day of the payment.
• The amount of a delinquent charge shall be the amount calculated by multiplying the amount of an unpaid Burden Charge by an annual rate of 14.5 percent according to the number of days from the day following the time limit for payment until the day of the payment.

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する連結法人（前号に掲げる連結法人を除く。）
• A consolidated corporation that belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the consolidated corporation listed in the preceding item).

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する内国法人（前号に掲げる内国法人を除く。）
• A domestic corporation that belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the domestic corporation listed in the preceding item).

• 理事等又は職員（過去二年間にそのいずれかであった者を含む。次号において同じ。）が当該調査機関の理事等に占める割合が二分の一を超える法人
• a juridical person whose Directors, etc. or employees (including those who have been in either of such positions within the past two years; the same shall apply in the following item) constitute more than half of the Directors, etc. of the relevant Investigation Body; or

• 現に今度の事件の起るまで、白銀号といえばウェセクス賞杯（しょうはい）争覇戦第一の人気馬で、賭もほかの馬に対して三対一という割合だった。
• Up to the time of the catastrophe he was the first favourite for the Wessex Cup, the betting being three to one on him.

• 信託業　当該各事業年度の信託報酬の合計額のうちに当該信託報酬で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Trust business:　Where, out of the sum of the total trust charge for the relevant business year, the ratio of the sum of said trust charge to be received from a person other than affiliated persons exceeds 50 percent

• 子ども向けファッション雑誌や美容関係の図書ではモデルの3～13歳の少女も化粧する場合が割合多く、特に和服の場合は厚化粧になる傾向がある。
• In fashion magazines or books related to beauty treatment for children, a large proportion of girl models aged three to thirteen wear makeup, especially when they are modelling for wafuku (Japanese traditional clothes).

• しかし、その後も和服ではなく洋服を着る人の割合が増え、呉服業界（呉服業界とは、和服・反物の生産・販売の産業のこと）は不振に追い込まれた。
• Yet, the segment of the population who wore Western clothing instead of Wafuku, increased, and the Gofuku industry that engaged in production and sales of Wafuku and textiles for Wafuku became depressed.

• 付合した動産について主従の区別をすることができないときは、各動産の所有者は、その付合の時における価格の割合に応じてその合成物を共有する。
• If the distinction of principal and accessory cannot be made between the joined movables, the owner of each movable shall co-own the composite Thing in proportion to the respective price current at the time of the accession.

• この時点で201系の割合が過半数に達したことから、1985年3月のダイヤ改正でいよいよ201系の性能を活かしたダイヤを組むことになった。
• At the time, when the train series 201 became the majority on the Keihanshin Local Line, JNR decided to make a new timetable to make the best of train series 201 in March 1985.

• 材質は欅（ケヤキ）の木がその堅さゆえ最も多く使用されており、上部の縁に黒柿（柿の木数百本の1本の割合で存在）を使用したものが特に好まれた。
• The most common material used was Japanese zelkova for its hardness, and hibachi with a rim of kuro gaki (striped ebony from one of the hundreds of varieties of persimmon trees) were especially preferred.

• 建設段階に関する見積り費用の分担は、貢献の総額に対する割合（パーセント）及びイーター会計単位(kIUA)の双方によって次のとおり表示する。
• Sharing of the estimated costs for the Construction Phase, expressed in both % of the sum of the contributions and in ITER units of value:

• 理事の数のうちに占める同一の業種（内閣府令で定める事業の区分をいう。）に属する事業を行う事業者の関係者の数の割合が二分の一を超えていること。
• The ratio of relevant persons of business operators who conduct the same business type (according to the classifications provided by Cabinet Office Ordinance) exceeds one half of all directors.

• 組合の債権者は、その債権の発生の時に組合員の損失分担の割合を知らなかったときは、各組合員に対して等しい割合でその権利を行使することができる。
• If a creditor of a partnership did not, when his/her claim arose, the proportions of the partners' shares of losses, the creditor may exercise his/her rights against each partner in equal proportions.

• 「乾めん類の日本農林規格」(JAS)の「干しそばの規格」において、蕎麦粉の配合割合が40%以上の麺を標準品、50%以上の麺を上級品としている。
• According to the 'Standard for dried buckwheat noodles' under the 'Japan Agricultural Standards (JAS) for Dried Noodles,' soba with a minimum of forty percent buckwheat flour content is rated as standard quality and that with a minimum of fifty percent buckwheat flour content is rated as superior quality.

• 数人の債権者又は債務者がある場合において、別段の意思表示がないときは、各債権者又は各債務者は、それぞれ等しい割合で権利を有し、又は義務を負う。
• In cases there are more than one obligee or obligor, unless any other intention is manifested, each obligee or each obligor shall have the equally proportionate rights or obligations.

• グライドパスからその下方においてＤＤＭが〇・二二に達する点の垂直角度までは、ＤＤＭは、垂直角度の減少に対しできるだけ一定の割合で増加すること。
• In a region below a glide path

• 信託業　当該国外債発行事業年度の信託報酬の合計額のうちに当該信託報酬で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Trust business:　Where, out of the sum of the total trust charge for the business year in which the foreign private bonds were issued, the ratio of the sum of said trust charge to be received from a person other than affiliated persons exceeds 50 percent

• 除染に関する負担は、運転期間の結果により決定されるため、除染に関する見積り費用の分担の割合は、運転に関する見積り費用の分担の割合と同じである。
• The sharing of estimated costs for Deactivation is proportionally the same as that for Operation because the Deactivation burden is determined by the outcome of the Operations period.

• 沖縄県では、以前は年越し蕎麦を食べる習慣はなかったが、近年は食べる人も多くなっている（ただし、日本そばではなく沖縄そばを食べる人の割合が多い）。
• There was formerly no custom of eating soba noodles on New Year's Eve in Okinawa Prefecture; however, many people have recently begun to eat soba noodles in this way, although many of them eat Okinawan soba noodles instead of 'Nihon-soba'noodles (literally, Japanese buckwheat noodles).

• それ以下のものは精錬し直して、最上位の一割入れとし、規定の割合に銅を組み合わせて秤量し取組みが行われ箱に入れ封印し、銀見役から常是手代へ引き継ぐ
• Others were refined again and reclassified as top-quality ichiwari-ire, mixing the silver with lead in the statutory proportion, weighed, stored in boxes, sealed and handed from the silver inspector (ginmiyaku) to the jouze-tedai (assistant manager).

• 畿内近国においては、幕府領、諸藩領、旗本領などがモザイク状に入り組んでいたために、他領地との取引が諸領の経済活動に占める割合は非常に大きかった。
• There were many territories within the Kinai-Kingoku area (the shogunate, domains and hatamoto [direct retainers of the shogunate]), so a high percentage of trading was conducted within these domains.

• 委任が受任者の責めに帰することができない事由によって履行の中途で終了したときは、受任者は、既にした履行の割合に応じて報酬を請求することができる。
• If the mandate terminates during performance due to reasons not attributable to the mandatary, the mandatary may demand remuneration in proportion to the performance already completed.

• 特定出資（自己特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員
• a Specified Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity); and

• （現在のレーガンに比べれば）気前が良かった前のカーター政権時代の予算でも、各職場は４６年に１回の割合でＯＳＨＡの検査を受けるにすぎなかったのだ。
• At previous and (by current standards) generous Carter-era funding levels, a workplace could expect a random visit from an OSHA inspector once every 46 years.

• 信託財産の総額のうちに一の法人等が取り扱う特定コールローンの当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の二十五以下であること。
• Of the total asset value of the trust property, the value of the specific call loans dealt with by one juridical person, etc, that is the basis of the calculation of the said total asset value, shall account for 25 percent or less.

• 廃止に関する負担は、運転期間の結果により決定されることから、廃止に関する見積り費用の分担の割合は、運転に関する見積り費用の分担の割合と同じである。
• Sharing of the estimated costs for Decommissioning is proportionally the same as that for Operation because the Decommissioning burden is determined by the outcome of the Operations period.

• 発行済優先出資（自己優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を有する優先出資社員
• a Preferred Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity).

• 登録申請者の役員に占める被認定事業者の役員又は職員（過去二年間に当該被認定事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• The proportion of officers or employees of the Certified Business Operator (including those who have been officers or employees of the Certified Business Operator within past two years) to officers of the Accreditation Applicant is over one-half.

• 初期粒径が体積メディアン径で五〇ミクロン未満の飛沫を液体搭載装置から二リットル毎分超の割合で散布できる装置に使用するように設計したエアゾール発生装置
• Aerosol generators designed to be used in a devices capable of dispersing droplets initial particles of which have a median cubic diameter less than 50 microns from an on-board liquid spraying device at a rate exceeding 2 liters per minute

• 第一項及び前項の規定は、株式会社金融商品取引所の保有基準割合以上の数の対象議決権を保有する認可金融商品取引業協会及び金融商品取引所について準用する。
• The provisions of paragraph (1) and the preceding paragraph shall apply mutatis mutandis to an Authorized Financial Instruments Firms Association and a Financial Instruments Exchange that holds the Subject Voting Rights of a Stock Company-Type Financial Instruments Exchange not less than the Holding Ratio Threshold.

• 第一項及び前項の規定は、金融商品取引所持株会社の保有基準割合以上の数の対象議決権を保有する認可金融商品取引業協会及び金融商品取引所について準用する。
• The provisions of paragraph (1) and the preceding paragraph shall apply mutatis mutandis to an Authorized Financial Instruments Firms Association and a Financial Instruments Exchange that holds the Subject Voting Rights of a Financial Instruments Exchange Holding Company not less than the Holding Ratio Threshold.

• 運転段階に関する見積り費用の締約者の分担は、貢献の総額に対する割合（パーセント）及びイーター会計単位(kIUA)の双方によって、次のとおり表示する。
• Sharing of the estimated costs for the Operation Phase by the Parties, expressed both in % of the sum of contributions and in ITER units of value:

• 信託財産の総額のうちに一の法人等が発行し、又は取り扱う有価証券等の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の一以下であること。
• Of the total asset value of the trust property, the value of securities, etc. issued or dealt with by one juridical person, etc. that is the basis of the calculation of the said total asset value, shall account for 1 percent or less.

• 全国新酒鑑評会では全国新酒鑑評会鑑評制度第一部、すなわち「山田錦以外の品種を単独使用、または山田錦の使用割合が原料の50％以下」の完成酒に区分される。
• In the Zenkoku Shinshu Kanpyokai, it is classified as the primary section in the Appraisal System of the Sake Zenkoku Shinshu Kanpyokai, namely, kanseishu (literally, completed sake) as the 'single use of a variety other than Yamada nishiki or a Yamada nishiki usage ratio of 50% or less.'

• 第一項第四号に規定する不動産関連法人とは、その有する資産の価額の総額のうちに次に掲げる資産の価額の合計額の占める割合が百分の五十以上である法人をいう。
• The real estate-related corporation prescribed in paragraph (1)(iv) shall be a corporation for which the rate of the sum of the values of the following assets accounts for 50 percent or more of the total amount of its gross assets:

• 消費期限と全国販売のコストにより、保存性を高めるために砂糖の割合を増やし、焼き目をいれていない（醤油の割合が少なく、焼いてもカラメルの匂いが強い為）。
• The sauce contains more sugar in order to make a longer shelf life, considering a 'best before'date and the costs of selling throughout the whole country, and the dumplings are not browned because the sauce contains a small portion of soy sauce giving a strong caramel flavor if it is browned.

• 日本は開国したため国外との貿易が発展し、絹糸（生糸）と絹製品の輸出額は全輸出額のうち大きな割合をしめ、世界的に日本は絹の生産地とみなされるようになった。
• As Japan opened the country and trade with countries abroad grew, the export of silk yarn and silk products accounted for a major part of the total amount of export; Japan began to be regarded as the world's silk supplier.

• 現在では、蕎麦粉の割合が明らかに低いと思われる駅前の低価格立ち食い蕎麦店等でも「きそば」のぼりは堂々と掲げられており、その意味は希薄化してしまっている。
• Nowadays, the 'kisoba' labara are proudly displayed in front of cheap stand-up-eating soba noodle shops near the station that obviously seem to serve soba with a low percentage of buckwheat content diluting its purpose.

• 元々スレートとは、粘板岩のことを言うが、粘板岩を用いた瓦ではなく、セメント1に対して砂2の割合で調合したモルタルを用いて造られるセメント瓦のことである。
• Originally a word 'slate' refers to clay stone, however, the word 'slate roof tile' means not a tile made of clay stone, but means a cement tile made of cement mortar prepared in the ratio of one part of cement to two parts of sands.

• 安全性が改善されない限り、２０１０年までにジェット旅客機は週に１度の割合で空から落ちる事態になっている可能性があると、ボーイング社の分析は予測している。
• A recent analysis by Boeing forecasts that unless safety is improved jet airliners could be falling out of the sky at the rate of once a week by the year 2010.

• 明治時代に30%前後だった、酒税の歳入に占める割合はすでに12%前後にまで下がっており、もはや国家にとって酒税は主たる歳入源ではなくなっていたからである。
• This was because the ratio of liquor tax in revenue, which was about 30 percent in the Meiji period, had already decreased to about 12 percent, so that liquor tax was not the major source of revenue for the government.

• 蕎麦粉とつなぎとして使用する小麦粉などの配合割合に応じて、十割蕎麦（生粉打ち蕎麦）、九割蕎麦、八割蕎麦（二八蕎麦）、七割蕎麦、六割蕎麦などと名称が変わる。
• Soba is called by various names including juwari-soba (or kikouchi-soba) (100% buckwheat flour), kuwari-soba (90% buckwheat and 10% binding agent), hachiwari-soba (or nihachi-soba) (80% buckwheat flour and 20% binding agent), nanawari-soba (70% buckwheat flour and 30% binding agent) and rokuwari-soba (60% buckwheat flour and 40% binding agent) depending on the ratio between buckwheat flour and binding agent such as wheat flour.

• あなたが造る香の同じ割合をもって、それを自分のために造ってはならない。これはあなたにとって主に聖なるものでなければならない。 (出エジプト記 30:37)
• The incense which you shall make, according to its composition you shall not make for yourselves: it shall be to you holy for Yahweh. (Exodus 30:37)

• おおよそ1反当たり、ふのりであれば4gを1～2リットルの割合で溶かし用い、生麩、コーンスターチは4～5gのよく煮たものを水1リットルくらいにのばして用いる。
• For use per an approximate tan of fabric (cloth for one kimono), 4g of Funori is dissolved in 1-2 liters of water, or Nama-fu or cornstarch is simmered and 4-5g of the product is diluted in about 1 liter of water.

• 2002年4月に黄砂の発生・飛来地域で行われたエアロゾルの成分分析では、カルシウム鉱物に占める石膏の割合が、東の地域にいくほど増加したという調査結果がある。
• A component analysis of aerosol conducted in April, 2002 at a kosa-producing place and a kosa-falling place showed that the ratio of gypsum included in calcium minerals was larger in more eastern places.

• 労働安全衛生法（以下「法」という。）第五条第一項の規定による代表者の選定は、出資の割合その他工事施行に当たつての責任の程度を考慮して行なわなければならない。
• The appointment of a representative pursuant to the provision of paragraph (1) of Article 5 of the Industrial Safety and Health Act (hereinafter referred to as "the Act") shall be made by taking into account the extent of responsibilities in carrying out the work undertaken, such as the person's ratio investment.

• 桜の開花状態を示す指標の一分咲き・二分咲きと同様に葉桜では葉と花の割合を示す言葉として満開以降は舞い始め、六分葉桜、七分葉桜、八分葉桜、九分葉桜のように呼ぶ。
• Similar to the terms used to represent the blooming status of cherry blossoms, such as Ichibuzaki (ten percent of blooms bud on the tree) and Nibuzaki (twenty percent of blooms bud on the tree), there are terms used to represent the status of Hazakura, such as Maihajime (blossoms starting to fall and scatter), Rokubu hazakura (sixty percent of young leaves on the cherry tree), Shichibu hazakura (seventy percent of young leaves on the cherry tree), Hachibu hazakura (eighty percent of young leaves on the cherry tree) and Kubu hazakura (ninety percent of young leaves on the cherry tree).

• 会社は、会社法第百二十四条第一項に規定する基準日から総務省令で定める日数前までに、総務省令で定める方法により、その外国人等議決権割合を公告しなければならない。
• The Company shall make public notice on the 'ratio of voting rights of foreign nationals, etc.' before the number of days as specified in the applicable Ordinance of MIC from the standard day specified in Article 124 paragraph (1) of the Companies Act in the manner stipulated in the applicable Ordinance of MIC.

• 共同訴訟人は、等しい割合で訴訟費用を負担する。ただし、裁判所は、事情により、共同訴訟人に連帯して訴訟費用を負担させ、又は他の方法により負担させることができる。
• Co-parties shall bear court costs equally; provided, however, that the court, depending on circumstances, may have co-parties bear court costs jointly and severally or in any other manner.

• 前項の規定により国土交通大臣がする港湾工事に係る費用のうち次の各号に掲げる施設の建設又は改良に係るものは、当該港湾の港湾管理者が当該各号に掲げる割合で負担する。
• The cost of construction or improvement of facilities listed in the following items which are included in the Port and Harbor Works undertaken by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of the preceding paragraph shall be borne by the Port Management Body of the said port at the rate listed in each of the following items:

• グライドパスの下方においてＤＤＭが〇・〇八七五である点の垂直角度は、θから設定時のその点の垂直角度を減じて得た値に次の割合を乗じて得た値を超えて変動しないこと。
• In a region below a glide path, the vertical angle at which DDM is 0.0875 shall not vary in excess of the appropriate value obtained by subtracting the vertical angle of said point at setting from theta which is then multiplied by the corresponding value given below:

• 信託業　前二年内事業年度のうちいずれかの事業年度の信託報酬の合計額のうちに当該信託報酬で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Trust business:　Where, out of the sum of the total trust charge for any of the business years within the preceding two years, the ratio of the sum of said trust charge to be received from a person other than affiliated persons exceeds 50 percent

• しかし、和服が高価であり着付けがわずらわしいことなどが原因となってか、安価で実用的な洋服の流行にはかなわず、徐々に和服を普段着とする人の割合は少なくなっていった。
• It might have been because Wafuku were expensive and needed some training to wear, Wafuku could not match Western clothing that became popular for their moderate prices and practicality, so the number of people who wore Wafuku everyday decreased.

• 組合員は、総組合員の十分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得て、組合に対し、参事又は会計主任の解任を請求することができる。
• A member may request the cooperative to dismiss a counselor or a chief accountant, by gaining the consent of or more one-tenth of all partner (in the case where a lesser proportion is prescribed in the articles of association, such proportion).

• 暦法（太陰太陽暦）による問題…太陰太陽暦は、太陽暦（グレゴリオ暦）に対して、約3年に1回（約19年に7回）の割合で閏月を挿入したため、1年の長さが年によってことなる。
• Problems with the rekiho (method of making calendars)(the lunisolar calendar): In the lunisolar calendar, a leap month is inserted once in approximately three years (approximately seven times in nineteen years) so the length of the year differs by year against solar calendar (the Gregorian calendar).

• しかしその一方、広島風お好み焼きはキャベツの比率が高く炭水化物の割合がそばによって調整できるためにヘルシーであることから、女性の選択は広島風お好み焼きに移りつつある。
• However, on the other hand, in Hiroshimafu-okonomiyaki, the ratio of cabbage is high and the ratio of carbohydrate can be modulated by the amount of soba, which is healthy, and so the choice of women is moving towards Hiroshimafu-okonomiyaki.

• 新たな再生手続においては、前項の規定により再生手続に参加した再生債権者は、他の再生債権者が自己の受けた弁済と同一の割合の弁済を受けるまでは、弁済を受けることができない。
• In additional rehabilitation proceedings, a rehabilitation creditor who participates in the rehabilitation proceedings pursuant to the provision of the preceding paragraph may not receive payment until any other rehabilitation creditor with the same priority as his/hers receives payment at the same proportion as he/she has received payment.

• 設立の日以後一年を経過していないものであって、常勤の研究者の数が二人以上であり、かつ、当該研究者の数の常勤の役員及び従業員の数の合計に対する割合が十分の一以上であるもの
• An entity (i) of which less than one year has passed since its incorporation, (ii) which has at least two full time researchers, and (iii) of which the number of full time researchers is at least 10 percent of the total of full time officers and employees thereof.

• 前号に該当しないとき。　みなし賃金日額に三十を乗じて得た額に対する当該賃金の額の割合が逓増する程度に応じ、百分の十五から一定の割合で逓減するように厚生労働省令で定める率
• When not falling under the preceding item --　the percentage specified by an Ordinance of the Ministry of Health, Labour and Welfare, gradually decreasing from 15 percent in set proportion in accordance with the degree of gradual increase in the proportion of said amount of wages to the amount obtained by multiplying the amount deemed to be the daily amount of wages by 30.

• 国は、政令で定めるところにより、市町村に対し、介護給付及び予防給付に要する費用の額について、次の各号に掲げる費用の区分に応じ、当該各号に定める割合に相当する額を負担する。
• The national government, pursuant to the provisions of a Cabinet Order, shall be subject to defray the costs incurred by a Municipality for the amount equivalent to the percentage as prescribed in each of the following items for the amount of expenses necessary for Long-Term Care Benefits and Prevention Benefits, according to the categories of allowance listed in said items:

• 組合員の損益分配の割合は、総組合員の同意により、経済産業省令で定めるところにより別段の定めをした場合を除き、会計帳簿に記載された各組合員が履行した出資の価額に応じて定める。
• Sharing of profits and losses to the partners shall, with the consent of all Partners, be determined in proportion to the amount of capital contributions made by each partner as indicated in the accounting books, unless otherwise provided for in accordance with Ordinance of the Ministry of Economy, Trade and Industry.

• 車体のカラーリングは緑（東京無線など）やオレンジといった明るい色を使うところが首都圏を中心に多いが、逆に京阪神、北関東、北陸、四国のタクシーには少なく、黒や紺の割合が多い。
• While many taxi companies use bright colors such as green (Tokyo Musen) and orange for taxi body painting in the national capital region, taxi companies in Keihanshin, northern Kanto, Hokuriku and Shikoku tend to use black and dark blue more than bright colors.

• 売買の目的である権利の一部が他人に属することにより、売主がこれを買主に移転することができないときは、買主は、その不足する部分の割合に応じて代金の減額を請求することができる。
• If the seller cannot transfer any part of the rights which are the subject matter of the sale because the part of the rights belongs to others, the seller may demand a reduction of the purchase money in proportion to the value of the part in shortage.

• 前項に規定する間接保有株式等保有割合が百分の八十以上である場合における同項第二号に規定する株主等である法人に該当する外国法人及び同号に規定する出資関連法人に該当する外国法人
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (ii) of the preceding paragraph where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more and a foreign corporation falling under the category of a corporation related through capital contribution prescribed in said item
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (ii) of the preceding paragraph and a foreign corporation falling under the category of a corporation related through capital contribution prescribed in said item, where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more

• 前二項の通知には、会議の目的たる事項並びに各受益証券の権利者が有する議決権の数及び議決権の総数又は各受益証券の権利者が有する議決権の割合を記載し、又は記録しなければならない。
• The subject matter of the meeting and the number of voting rights held by each Beneficiary Certificate Holder shall be stated or recorded in the notice set forth in the preceding two paragraphs, as well as the total number of voting rights or the proportion of voting rights held by each Beneficiary Certificate Holder.

• 特に欧米の事情に通じた人材となると、自然と幕末に留学をした旧幕臣が占める割合が高くなってしまい、特に旧幕臣の一掃こそが改革の早道と考える大久保利通らの反感を強める原因となった。
• Especially, since most personnel who knew well about Europe and America were naturally those who had studied abroad and they were former retainers of shogun, this caused strong antipathy from Toshimichi Okubo who thought the fastest way of reformation was to wipe out old retainers of shogun.

• 会社の事業目的の実質的な変更に関し行う同意（株式会社にあつては、当該株式会社の総株主の議決権の三分の一以上の割合を占める当該株式会社の議決権の数を有するものの行う同意に限る。）
• Consent given in regard to the substantial change of the business purpose of a corporation (for a business corporation, limited to consent given by those holding one-third or more of the voting rights of all shareholders of the business corporation)

• 法人税法第百四十一条第一号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
• The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a):

• 保護施設は、その施設の設備及び運営並びにその施設における被保護者の数及びこれとその施設における利用者の総数との割合が厚生労働大臣の定める最低の基準以上のものでなければならない。
• The equipment and administration of a public assistance facility, the number of public assistance recipients using the public assistance facility, and the ratio between said number and the total number of persons using the public assistance facility shall clear the minimum standards specified by the Minister of Health, Labour and Welfare.

• 都道府県は、政令で定めるところにより、市町村に対し、介護給付及び予防給付に要する費用の額について、次の各号に掲げる費用の区分に応じ、当該各号に定める割合に相当する額を負担する。
• A prefecture, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, shall be subject to defray to a Municipality the amount equivalent to the portion as prescribed in each of the following items for the amount of expenses necessary for Long-Term Care Benefits and Prevention Benefits, according to the categories of costs listed in each said item:

• 罰金又は科料の一部を納付した者についての留置の日数は、その残額を留置一日の割合に相当する金額で除して得た日数（その日数に一日未満の端数を生じるときは、これを一日とする。）とする。
• When a person sentenced to a fine or petty fine has made payment of part of the fine, the term of confinement shall be calculated by dividing the amount of the unpaid payment by the amount for one day (a remainder less than one day is deemed as one whole day) reduced by a period of days in proportion to the amount of payment made for the fine or petty fine imposed.

• 清算中の組合の残余財産を組合員の一部に分配した場合には、当該組合員の受けた分配と同一の割合の分配を当該組合員以外の組合員に対してするために必要な財産は、前項の残余財産から控除する。
• If distribution of the residual assets of the Partnership in liquidation has already been made to some of the partners, the assets that are required for distribution to the other partners in equal proportion to the partners who have already received the distribution shall be deducted from the residual assets set out in the preceding paragraph.

• 法第百六十九条第五号に規定する支払を受けるべき金額が年金の金額であるとき。　当該金額に第百八十三条第一項第三号の規定による計算をした後の同項第二号に規定する割合を乗じて計算した金額
• Where the amount receivable prescribed in Article 169(v) of the Act is the amount of a pension:　The amount calculated by multiplying the said amount by the ratio prescribed in Article 183(1)(ii) that is obtained through the calculation prescribed in Article 183(1)(iii)

• 金融商品取引業　当該各事業年度の受入手数料（有価証券の売買による利益を含む。）の合計額のうちに当該受入手数料で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Financial instruments business:　Where, out of the sum of the total commissions received (including profits from the buying and selling securities) for the relevant business year, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent
• Financial instruments business:　Where, out of the sum of the total commissions received (including profits from the buying and selling of securities) for the relevant business year, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent

• 清涼飲料に使用される容器の構成は1999年頃にポリエチレンテレフタラートと缶の割合が逆転し、2000年代においてペットボトルが全体の88.1%となっており缶の使用は大きく減退している。
• Component ratio between cans and polyethylene terephtalate (PET) for soft-drink containers use was reversed around 1999 and the ratio of PET bottles became 88.1% of the whole during the 2000s with the use of cans being considerably reduced.

• 前二項に規定するもののほか、会社は、その発行済株式の総数が変動することとなる場合においても、外国人等議決権割合が三分の一以上とならないようにするために必要な措置を講じなければならない。
• In the case, other than in those cases provided in the preceding two paragraphs, where the total number of the Company's outstanding shares changes, the Company shall take necessary measures to ensure that the 'ratio of voting rights of foreign nationals, etc.' does not reach or exceed one-third.

• 整粒歩合（せいりゅうぶあい）とは、米の状態を見極める基準のひとつで、一定量の玄米のなかに存在する整粒（せいりゅう）、すなわちきちんと整った形をしている米つぶの割合を%で示したものである。
• Seiryu-buai refers to one of the criteria of determining the state of rice and represents in percentage how many seiryu, that is, rice grains each having an ordered excellent shape are present in a specific amount of unmilled rice.

• 登録申請者の役員（持分会社にあつては、業務を執行する社員）に占める受検事業者の役員又は職員（過去二年間に当該受検事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• Where more than half of the officers of the Applicant for Registration (or, in the case of a Partnership Corporation, officers in charge of its business) are officers or employees of the Manufacturer/Importer Subject to Inspection (including those who have been officers or employees of the Manufacturer/Importer Subject to Inspection in the past two years).

• 前項の場合においては、国等は、政令（都道府県又は市町村にあつては、条例）で定めるところにより、年十四・五パーセントの割合を乗じて計算した額をこえない範囲内の延滞金を徴収することができる。
• In the case referred to in the preceding paragraph, the State etc. may collect fees in arrears within the limit not exceeding the amount calculated by multiplying the amount of contributions by the rate of 14.5% per annum pursuant to the provision of Cabinet Order (in the case of a prefecture or municipality, prefectural or municipal ordinances).

• 分割型分割に係る分割承継法人の株式又は分割承継親法人の株式が当該分割型分割に係る分割法人の株主等の有する当該分割法人の株式の数（出資にあつては、金額）の割合に応じて交付されない分割型分割
• A split-off-type company split wherein the shares 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 are not provided in proportion to the number of shares (or the amount of capital contributions) of the split corporation involved in the said split-off-type company split that are held by each shareholder, etc. of the said split corporation

• 法人税法第百四十一条第二号又は第三号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
• The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a):

• 公益法人は、毎事業年度における公益目的事業比率（第一号に掲げる額の同号から第三号までに掲げる額の合計額に対する割合をいう。）が百分の五十以上となるように公益目的事業を行わなければならない。
• Public interest corporations shall operate their business for public interest purposes so that the ratio of the business for public interest purposes (which means the ratio of the amount set forth in item (i) against the total of the amounts set forth in items (i) through (iii) ) in each business year shall be 50/100 or more.

• 法第二条第六項の政令で定める要件は、当該製品の質量に対するいずれかの第二種指定化学物質の質量の割合が一パーセント以上である製品であって、次の各号のいずれにも該当しないものであることとする。
• The requirements specified by Cabinet Order as set forth in Article 2, paragraph (6) of the Act shall be that a Class II Designated Chemical Substance accounts for 1 percent or more of the total mass of the product and that the product does not fall under any of the following items:

• 仲間事は『公事方御定書』に「連判証文有之諸請負徳用割合請取候定・芝居木戸銭・無尽金」と定義されているように共同事業・無尽・芝居木戸銭・遊女揚代など仲間内部における利益分配を巡る訴訟を指した。
• As it was defined in Kujigata-osadamegaki (the law of Edo bakufu) that 連判証文有之諸請負徳用割合請取候定・芝居木戸銭・無尽金, nakamagoto referred to suits concerning profit-sharing inside a group such as joint enterprise, mutual loan association, admission of play, fee of prostitute and so on.

• 航空機、飛行船、気球又は無人航空機に搭載するように設計した噴霧器又は煙霧機であって、初期粒径が体積メディアン径で五〇ミクロン未満の飛沫を液体搭載装置から二リットル毎分超の割合で散布できるもの
• Spraying or fogging systems designed to be mounted in aircraft, airship, balloon, or unmanned aerial vehicles capable of dispersing droplets initial particles of which have a median cubic diameter less than 50 microns from an on-board liquid device at a rate exceeding 2 liters per minute

• 識別符号は、一分間に七語の割合の速度で、三〇秒ごとに連続二回（主として航空機の進入又は待機の用に供するＮＤＢで国土交通大臣が指定するものにあつては、一分間に八回以上）送信するものであること。
• The identifier code shall be such that it is transmitted at a speed corresponding to seven words per minute, and shall be repeated for two consecutive times every 30 seconds (in the case of an NDB specified by the Minister of Land, Infrastructure, Transport and Tourism and used for aircraft approach or stand-by, eight times or more per minute).

• 金融商品取引業　当該国外債発行事業年度の受入手数料（有価証券の売買による利益を含む。）の合計額のうちに当該受入手数料で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Financial instruments business:　Where, out of the sum of the total commissions received (including profits from the buying and selling of securities) for the business year in which the foreign private bonds were issued, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent

• 前項に規定する間接保有の株式等の保有割合とは、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）をいう。
• The ownership ratio for the shares, etc. that are held indirectly that is prescribed in the preceding paragraph shall be a ratio specified in the following items for the category of cases listed in the respective items (where this falls under both of the following cases, the sum of the ratios specified as follows):
• The ownership ratio for the shares, etc. held indirectly that is prescribed in the preceding paragraph shall be 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):

• 課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 事業者は、ブレーキの制輪子に作用する圧力と制動車輪の軌条に対する圧力との割合を、動力ブレーキにあつては百分の五十以上百分の七十五以下、手用ブレーキにあつては百分の二十以上としなければならない。
• The employer shall set ratio of the pressure of a brake applied to the brake shoe to the pressure of the brake wheel applied to rails to fifty hundredth or more but seventy-five hundredth or less for a power brake and twenty hundredth or more for a hand brake.

• この法律において「特定出資」とは、均等の割合的単位に細分化された特定目的会社の社員の地位であって、特定目的会社の設立に際して発行されたもの（第三十六条の規定により発行されたものを含む。）をいう。
• The term 'Specified Equity' as used in this Act means a membership position in a Specific Purpose Company that has been divided into equal units, such as is issued at the time of incorporation of the Specific Purpose Company (including that issued pursuant to the provisions of Article 36).

• また、当時の歳出は公債返済の占める割合が多く削減の割合が多かったこと、また民党議員でも地元の公共事業への予算配分を求める意見があるなど政費節減のための具体策については民党内でもまとまらなかった。
• In addition, the expenditure was often reduced since repayment of bonds had a higher percentage of the annual government expenditure at that time, and some of the councilors of Minto called for budget distribution to their local public work projects, indicating a specific measure for expense savings could not be finalized even in Minto.

• 根抵当権の共有者は、それぞれその債権額の割合に応じて弁済を受ける。ただし、元本の確定前に、これと異なる割合を定め、又はある者が他の者に先立って弁済を受けるべきことを定めたときは、その定めに従う。
• Co-owners of a Revolving Mortgage shall be paid in proportion to the amount of their respective claims; provided, however, that, if before the principal is fixed, a proportion other than the above is agreed, or if it is agreed that a certain person should be paid prior to the others, that agreement shall prevail.

• 当該銀行議決権保有届出書に係る基準日の属する月の後の月の末日において議決権保有割合が大幅に増加し又は減少した場合として内閣府令で定める基準に該当することとなつた場合　当該末日の属する月の翌月十五日
• A case where the circumstances came to satisfy the requirements specified by Cabinet Office Ordinance for a case in which the Proportion of Voting Rights Held considerably increased or decreased by the last day of any month after the month containing the Reference Date pertaining to the Written Notice of Voting Rights Held in the Bank:　The 15th day of the month following the month containing said last day;
• A case where the circumstances came to satisfy the requirements specified by a Cabinet Office Ordinance for a case in which the Proportion of Voting Rights Held considerably increased or decreased by the last day of any month after the month containing the Reference Date pertaining to Written Notice of Holding the Bank's Voting Rights:　The fifteenth day of the month following the month containing said last day;

• 子会社の株式の取得価額（最終の貸借対照表において別に付した価額があるときは、その価額）の合計額の当該会社の総資産の額に対する割合が百分の五十を超える会社（次号において「持株会社」という。）　六千億円
• A corporation whose ratio of the total acquisition value (or other value if it is so listed in the latest balance sheet) of the stocks of subsidiaries to the total assets of the said corporation exceeds fifty percent (referred to as 'holding company' in the next item):　Six hundred billion yen

• 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.

• 課税済留保金額　適格分社型分割等に係る分割法人等の分割等前十年内事業年度の課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 常の人の身にこれを注いではならない。またこの割合をもって、これと等しいものを造ってはならない。これは聖なるものであるから、あなたがたにとっても聖なる物でなければならない。 (出エジプト記 30:32)
• It shall not be poured on man's flesh, neither shall you make any like it, according to its composition: it is holy. It shall be holy to you. (Exodus 30:32)

• 個別課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 総会員の五分の一以上から会議の目的である事項を示して請求があつたときは、理事は、臨時総会を招集しなければならない。ただし、総会員の五分の一の割合については、定款でこれと異なる割合を定めることができる。
• When the calling of a general meeting has been requested by at least one-fifth of all members by presenting the subject matter of the meeting, the directors shall call an extraordinary general meeting; provided, however, that a proportion different from one-fifth of all members may be specified by the articles of incorporation.
• The board members shall convene an extraordinary general meeting if one-fifth or more of all members make a request by specifying the matters which are the purposes of the meeting; provided, however, that a proportion other than one-fifth of all members may be stipulated by the articles of incorporation.

• 総社員の五分の一以上から総会の目的である事項を示して請求があつたときは、理事は、臨時総会を招集しなければならない。ただし、総社員の五分の一の割合については、定款でこれと異なる割合を定めることができる。
• When a request has been filed by one fifth or more of all members by indicating the matters that are the cause for a general meeting, the directors of the vocational training corporation shall convene an extraordinary general meeting; provided, however, that any ratio different from one fifth of all members may be specified in the articles of incorporation.

• 総社員の五分の一以上から会議の目的である事項を示して請求があったときは、理事は、臨時総会を招集しなければならない。ただし、総社員の五分の一の割合については、定款でこれと異なる割合を定めることができる。
• The director(s) must convoke an extraordinary general meeting if one-fifth or more of all members so request by specifying the matter(s) which is/are the purpose(s) of the meeting; provided, however, that a ratio other than one-fifth may be stipulated by the articles of incorporation.

• 更に都市部を中心とした商工業者は地租よりも営業税 (日本)などの方が収益に対する税負担の割合が高いにも関わらず、民党が地租軽減ばかりを唱えることに不満を抱き、財政革新会などを通して独自の運動を起こした。
• Furthermore, business and industrial men around urban areas were frustrated by assertions of Minto calling only for the reduction in the land tax despite the fact that the fraction of business tax (Japan) on profits was higher than that for land tax, and established their own movement through Zaiseikakushin kai (conference on reform of financial affairs) and others.

• 第百一条第一項の規定により弁済を受けた破産債権者又は第百九条に規定する弁済を受けた破産債権者は、他の同順位の破産債権者が自己の受けた弁済と同一の割合の配当を受けるまでは、最後配当を受けることができない。
• A bankruptcy creditor who has received payment pursuant to the provision of Article 101(1) or bankruptcy creditor who has received payment prescribed in Article 109 may not receive a final distribution until any other bankruptcy creditor with the same priority as his/hers receives a liquidating distribution at the same proportion as he/she has received payment.

• 水運業又は航空運送業　当該各事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenues to be received from a person other than affiliated persons exceeds 50 percent.
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• 総会員の五分の一以上から会議の目的である事項を示して請求があつたときは、理事長は、臨時総会を招集しなければならない。ただし、総会員の五分の一の割合については、定款でこれと異なる割合を定めることができる。
• When the convocation of a general meeting has been requested by at least one-fifth of all members by presenting the subject matter of the meeting, the president shall convene an extraordinary general meeting; provided, however, that a proportion different from one-fifth of all members may be specified by the articles of incorporation.

• 広開土王碑、『三国史記』等の倭・倭人関連の朝鮮文献、『日本書紀』によれば、倭は百済と同盟した366年から「白村江の戦い（663年）」までの約300年間、ほぼ4年に1回の割合で頻繁に朝鮮半島に出兵している。
• According to Korean documents related to Wa (Japan) or Wajin (Japanese people) such as Gwanggaeto Stele or 'Samguk Sagi' (History of the Three Kingdoms), and 'Nihonshoki' (Chronicles of Japan), Wa frequently dispatched troops to the Korean Peninsula almost at the rate of once every four years during the period from the alliance formation with Kudara in 366 to `the battle of Hakusukinoe' in 663.

• イングランドで1086年に編纂された統計大鑑ドームズデイ・ブックに残された記録から推計してみると、国王が直接支配した荘園は全体の17%を占め、さらに大きな割合（4分の1以上）を主教職や修道院が保有していた。
• Estimated from the records remaining in the great statistical survey book Domesday Book edited in 1086 in England, the shoens which the king directly dominated occupied 17 % and the larger ratio (more than one-fourth) was owned by bishops or monasteries.

• 筆界特定の申請人が二人ある場合において、その一人が対象土地の一方の土地の所有権登記名義人等であり、他の一人が他方の土地の所有権登記名義人等であるときは、各筆界特定の申請人は、等しい割合で手続費用を負担する。
• Where there are two applicants for a parcel boundary demarcation, if one of those applicants is the registered holder of ownership, etc. for either of the subject parcels and the other applicant is the registered holder of ownership, etc. for the other subject parcel, those applicants for a parcel boundary demarcation shall bear the procedural costs equally.

• 個別課税済留保金額　適格分社型分割等に係る分割法人等の分割等前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 何人も、金融商品取引所持株会社の総株主の議決権の保有基準割合以上の数の対象議決権を取得し、又は保有してはならない。ただし、認可金融商品取引業協会又は金融商品取引所が取得し、又は保有する場合は、この限りでない。
• No person shall acquire or hold Subject Voting Rights not less than the Holding Ratio Threshold of the voting rights of all shareholders of a Financial Instruments Exchange Holding Company; provided, however, that this shall not apply to the cases where an Authorized Financial Instruments Firms Association or a Financial Instruments Exchange acquires or holds the Subject Voting Rights.

• 国土交通大臣は、第一項の規定により納付された負担金の額に第五十二条第二項に規定する負担割合を乗じて得た金額に相当する額の同項の規定による負担金を、同項の規定により費用を負担した港湾管理者に還付するものとする。
• The Minister of Land, Infrastructure, Transport and Tourism shall reimburse the Port Management Body which shared the cost pursuant to the provisions of paragraph (2) of Article 52 for the amount equivalent to the burden charge paid pursuant to the provisions of paragraph (1) multiplied by the rate of share specified by paragraph (2) of Article 52.

• 金融商品取引業　前二年内事業年度のうちいずれかの事業年度の受入手数料（有価証券の売買による利益を含む。）の合計額のうちに当該受入手数料で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
• Financial instruments business:　Where, out of the sum of the total commissions received (including profits from the buying and selling of securities) for any of the business years within the preceding two years, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent

• 信託財産の総額のうちに有価証券等（国債証券、政府保証債、特定コールローン及び適格有価証券等を除く。以下この号において同じ。）の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の五以下であること。
• Of the total asset value of trust property, the value of securities, etc. (except national government bonds, government guaranteed bonds, specific call loans, and qualified securities, etc.; hereinafter the same shall apply in this item), that is the basis of the calculation of the said total net assets value, shall account for 5 percent or less.

• 大きな荘園では（領地（領主の直轄地）での義務労役という大きな潜在的供給力を持つ領主がいれば、）農奴保有地の割合が大きかったのに対して、小さな荘園では、領地における耕地可能な面積の割合が大きくなりがちであった。
• In the case of large shoens (if the lords had the large potential supply, that is, the compulsory service in the land directly controlled by the lords), the ratio of the serf's lands was large, but in small shoens, the ratio of the cultivatable area in the land tended to be large.

• 前項の規定により第百六条の三第一項の認可を取り消された者は、当該認可を取り消された日から三月以内に、株式会社金融商品取引所の保有基準割合未満の数の対象議決権の保有者となるために必要な措置をとらなければならない。
• A person whose authorization under Article 106-3(1) has been rescinded under the provision of the preceding paragraph shall take necessary measures to become a holder of the Subject Voting Rights of a Stock Company-Type Financial Instruments Exchange less than the Holding Ratio Threshold, within three months from the date of the rescission of the authorization.

• 水運業又は航空運送業　当該国外債発行事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircrafts for the business year in which the foreign private bonds were issued, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• 数人が同時に前項の行為をした場合には、各自が等しい割合で報酬を受ける権利を有する。ただし、報酬がその性質上分割に適しないとき、又は広告において一人のみがこれを受けるものとしたときは、抽選でこれを受ける者を定める。
• Where two or more persons have performed the act set forth in the preceding paragraph simultaneously, each shall be entitled to receive an equal share of the reward; provided, however, that the person entitled to the reward shall be selected by lot if the reward is by nature indivisible, or the advertisement provides that only one person is entitled to receive the reward.

• 負担付遺贈の目的の価額が相続の限定承認又は遺留分回復の訴えによって減少したときは、受遺者は、その減少の割合に応じて、その負担した義務を免れる。ただし、遺言者がその遺言に別段の意思を表示したときは、その意思に従う。
• If the value of an object of a testamentary gift with burden is reduced due to the qualified acceptance of an heir, or a filing for recovery of legally reserved portion, a testamentary donee may avoid the duties borne from that testamentary gift, proportional to the reduction; provided, however, that if the testator has indicated a particular intent in his/her will, that intent shall be complied with.

• 前項の規定により第百六条の十七第一項の認可を取り消された者は、当該認可を取り消された日から三月以内に、金融商品取引所持株会社の保有基準割合未満の数の対象議決権の保有者となるために必要な措置をとらなければならない。
• A person whose authorization under Article 106-17(1) has been rescinded under the provision of the preceding paragraph shall take necessary measures to become a holder of the Subject Voting Rights of a Financial Instruments Exchange Holding Company less than the Holding Ratio Threshold, within three months from the date of the rescission of the authorization.

• 百分の三（これを下回る割合を特定目的信託契約で定めた場合にあっては、その割合）以上の元本持分を有する受益証券の権利者は、第二百四十条第一項の規定にかかわらず、受託信託会社等に対し、次に掲げる請求をすることができる。
• A Beneficiary Certificate Holder holding one-hundredth or more (if a smaller proportion is provided for in the Specific Purpose Trust Contract, such a proportion) of the Share of Principal may, notwithstanding the provisions of Article 240(1), make the following requests to the Fiduciary Trust Company, etc.:

• 前項の本邦航空運送事業者及びその持株会社等は、国土交通省令で定めるところにより、外国人等がその議決権に占める割合を公告しなければならない。ただし、その割合が国土交通省令で定める割合に達しないときは、この限りでない。
• Any domestic air carrier, and its holding companies etc. set forth in the preceding paragraph shall notify publicly the percentage of foreign nationals etc. in shareholder voting rights pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism; provided, however, that the same shall not apply where the percentage falls short of the level specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism.

• 初詣を行う年齢層にはバラつきがあり、ノーリツが2006年12月に行ったインターネット上のアンケートでは、初詣に毎年行くと答えた年齢層の割合は70歳以上が59.1%だったのに対し、20歳代では44.4%に留まっている。
• The age group for hatsumode varies; according to a questionnaire on the Internet conducted by Noriz in December 2006, the percentage of people who responded to go hatsumode every year was 59.1 percent for the age group of 70's or above, whereas 44.4 percent for the age group of 20's.

• 1960年代までは、新成人は半数以上が既に社会に出ている勤労青少年だったが、1970年代以降、大学進学者（進学率）の増加や中卒・高卒就職者の減少から、新成人全体に占める在学者の割合も年々増加しており、現在に至っている。
• Although until 1960s, more than half of the new adults were working youths who had already entered the business world, in and after 1970s, the proportion of students to the total number new adults has been increasing even now due to an increase in the number of people going to university (university advancement rate) and decrease in the number of people finding work after finishing junior high school or high school.

• 航空機、飛行船、気球又は無人航空機に搭載するように設計したエアゾール発生装置のスプレーブーム又はノズルであって、初期粒径が体積メディアン径で五〇ミクロン未満の飛沫を液体搭載装置から二リットル毎分超の割合で散布できるもの
• A spray boom or nozzle for an aerosol generators designed to be mounted in aircraft, airship, balloon, or unmanned aerial vehicles capable of dispersing droplets, the initial particles of which have a median cubic diameter less than 50 microns from an on-board liquid spraying devices at a rate exceeding 2 liters per minute

• 登録申請者の役員（持分会社にあっては、業務を執行する社員）に占める特定特殊自動車製作等事業者の役員又は職員（過去二年間にその特定特殊自動車製作等事業者の役員又は職員であった者を含む。）の割合が二分の一を超えていること。
• Officers or employees of a business operator that engages in the manufacture etc. of non-road special motor vehicles (including those who were officers or employees of a business operator that engages in the manufacture etc. of non-road special motor vehicles during the past two years) account for more than a half of officers of an applicant for registration (a partner who has the authority to administer corporate affairs in the case of a membership company).

• 議決権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。）　当該外国法人の議決権の総数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議決権の数の合計数の占める割合
• A corporation that issues shares, etc. in which more than one voting right (excluding a corporation listed in (c)):　The ratio of the sum of the number of voting rights in the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total number of voting rights in the said foreign corporation

• 総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員
• a Specified Equity Member who holds not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members);

• 前項本文の規定は、保有する対象議決権の数に増加がない場合その他の内閣府令で定める場合において、金融商品取引所持株会社の総株主の議決権の保有基準割合以上の数の対象議決権を取得し、又は保有することとなるときには、適用しない。
• The provisions of the main clause of the preceding paragraph shall not apply to acquisition or holding of the Subject Voting Rights not less than the Holding Ratio Threshold of the voting rights of all shareholders of a Financial Instruments Exchange Holding Company, in the case where there is no increase in the number of the Subject Voting Rights held or in any other case specified by a Cabinet Office Ordinance.

• 前項本文の規定は、保有する対象議決権の数に増加がない場合その他の内閣府令で定める場合において、株式会社金融商品取引所の総株主の議決権の保有基準割合以上の数の対象議決権を取得し、又は保有することとなるときには、適用しない。
• The provisions of the main clause of the preceding paragraph shall not apply to acquisition or holding of the Subject Voting Rights of a Stock Company-Type Financial Instruments Exchange not less than the Holding Ratio Threshold of the voting rights of all shareholders, in the case where there is no increase in the number of the Subject Voting Rights held or in any other case specified by a Cabinet Office Ordinance.

• 国土交通大臣は、前項の規定による督促をした場合においては、政令で定めるところにより、延滞金を徴収することができる。この場合において、延滞金は、年十四・五パーセントの割合で計算した額をこえない範囲内で定めなければならない。
• The Minister of Land, Infrastructure, Transport and Tourism may, after serving a written demand set forth in the provisions of the preceding paragraph, levy penal interest pursuant to the provisions of a Cabinet Order. In this case, the amount of penal interest shall be not more than the amount calculated at a rate of 14.5% per annum.

• 次に掲げる場合において、やむを得ない事由があるときは、発行済投資口の十分の一（これを下回る割合を規約で定めた場合にあつては、その割合）以上の口数の投資口を有する投資主は、訴えをもつて投資法人の解散を請求することができる。
• In any of the following cases, if there are any unavoidable circumstances, Investors who hold not less than one-tenth (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of the Issued Investment Equity may request the dissolution of an Investment Corporation by filing an action:

• 請求権勘案間接保有株式等　外国法人の発行済株式等に、次に掲げる場合の区分に応じそれぞれ次に定める割合（次に掲げる場合のいずれにも該当する場合には、それぞれ次に定める割合の合計割合）を乗じて計算した株式等の数又は金額をいう。
• The shares, etc. for considering the claims indirectly held:　The number or the amount of the shares, etc. obtained by multiplying the issued 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):
• Shares, etc. for considering the claims indirectly held:　The number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first foreign corporation by the ratios 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):

• 経済産業局長は、鉱区相互の間の鉱区の増減について、第九十三条の決定をする場合において、租鉱権が二以上の採掘権の上に存続することとなるときは、決定において租鉱権者が各採掘権者に対して支払うべき租鉱料の割合を定めなければならない。
• The Director of Regional Bureau of Economy, Trade and Industry shall specify the ratio of mining lease charges to be paid by holders of mining lease right to each holder of digging right upon decision when the mining lease right remains effective over two or more digging rights in the case where a decision on mutual increase or decrease of mining areas is made pursuant to the provision of Article 93.

• 一方、単価の高い小ロット品の生産を得意とする京漆器では米糊などを添加しないため、下地材全体に対する漆の割合が50重量％程度（wet重量、固形分では60重量％程度）と、樹脂分の高い下地を施すためコストはかかるが堅牢な器ができる。
• On the other hand, in the case of Kyo-shikki good at production of small lots with a high unit price, percentage of lacquer in the whole foundation is about 50 percent by weight (wet)/60 percent by weight (dry) because rice glue is not added, so the artifacts are costly but durable thanks to foundation which contains much resin.

• 理事会の決議は、議決に加わることができる理事の過半数（これを上回る割合を定款又は規約で定めた場合にあつては、その割合以上）が出席し、その過半数（これを上回る割合を定款又は規約で定めた場合にあつては、その割合以上）をもつて行う。
• A resolution of the council shall be made by a majority (in the case where a higher proportion is prescribed by the articles of formation or the constitution, such proportion or more) of the directors present where the majority (in the case where a higher proportion is prescribed by the articles of formation or the constitution, such proportion or more) of the directors entitled to participate in the vote are present.

• 水運業又は航空運送業　前二年内事業年度のうちいずれかの事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircrafts for any of the business years within the preceding two years, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• また、「一味和合」の観念から集会（しゅうえ）における集議によって内部の規律や荘園の支配などに関する重要な規定が定められ、「多分の理」と呼ばれる多数決（過半数ではなく、2/3などそれ以上の一定割合の賛同を得ることで決定が成立する）。
• In addition, an idea called 'Ichimi Wago' (unity of people's minds) led to decision making through discussions at gatherings called 'shue' (gathering of priests) on the inside regulations and important rules regarding shoen management, and a kind of majority rule called 'tabun no ri' was developed (in which not gaining a majority but gaining two thirds or more of agreement will decide the case).

• 前項の再生債権者は、他の再生債権者（同項の再生債権者が約定劣後再生債権を有する者である場合にあっては、他の約定劣後再生債権を有する者）が自己の受けた弁済と同一の割合の弁済を受けるまでは、再生手続により、弁済を受けることができない。
• The rehabilitation creditor set forth in the preceding paragraph may not receive payment through rehabilitation proceedings until any other rehabilitation creditor (in cases where the rehabilitation creditor set forth in said paragraph holds an consensually-subordinated rehabilitation claim, the person who holds another consensually-subordinated rehabilitation claim) receives payment at the same proportion as he/she has received payment.

• 二人以上の受益者がある場合において、清算中の限定責任信託の残余財産の給付を受益者の一部に対してしたときは、当該受益者の受けた給付と同一の割合の給付を当該受益者以外の受益者に対してするために必要な財産は、前項の残余財産から控除する。
• Where there are two or more beneficiaries, when residual assets of the limited liability trust in liquidation have been distributed to some of those beneficiaries, the assets necessary for delivery to beneficiaries other than said beneficiaries at the same proportion as that applied to the delivery received by those who have received it, shall be deducted from the residual assets set forth in the preceding paragraph.

• 第一項の登録料は、意匠権が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、同項に規定する登録料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Notwithstanding the provisions of paragraph (1), where a design right is jointly owned by the State and any other persons, and the portions of their respective shares of the said design right have been agreed upon, the registration fees payable under paragraph (1) shall be determined as the sum calculated by multiplying the applicable registration fees as provided in paragraph (1) by the ratio of the share of persons other than the State, and the persons other than the State shall pay such amounts.

• 経済産業大臣は、第一項の規定による指示に係る有害性の調査に必要な費用の関係する事業者間における負担の公平に資するため、特に必要があると認めるときは、当該有害性の調査に要する費用の負担の方法及び割合に関する基準を定めることができる。
• When the Minister of Economy, Trade and Industry finds it particularly necessary to ensure that the expenses for the study of the hazardous properties to which the instruction under the provisions of paragraph (1) pertains are shared out fairly among the business operators concerned, he/she may establish standards concerning the method and proportions of the sharing of the expenses required for said study of the hazardous properties.
• The Minister of Economy, Trade and Industry may, when he/she finds it particularly necessary to ensure that the expenses for the study of the hazardous properties to which the instruction under the provisions of paragraph (1) pertains are fairly shared among the business operators concerned, he/she may establish standards concerning the method of determining and apportionment of said expenses.
• The Minister of Economy, Trade and Industry may, when he/she finds it particularly necessary for ensuring that the expenses for the study of hazardous properties to which the instruction under the provisions of paragraph (1) pertains are shared out fairly among the business operators concerned, he/she may establish standards concerning the method and proportions of the sharing of expenses required for said study of hazardous properties.

• 総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する優先出資社員
• a Preferred Equity Member who holds not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members);

• 承継会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面
• a document stating the name, trade name, address, proportion of the Voting Rights held to total number of Voting Rights, and relationship with the applicant of the Major Shareholders of the Succeeding Company (limited to cases where Major Shareholders are officers or employees of the applicant, the Parent Company, Subsidiary, Affiliated Company, or its officers or employees);

• 譲受会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面
• a document stating the name, trade name, address, proportion of the Voting Rights held to the total number of Voting Rights, and relationship with the applicant of the Major Shareholders of the Transferee Company (limited to cases where Major Shareholders are officers or employees of the applicant, the Parent Company, Subsidiary, Affiliated Company, or its officers or employees);

• 設立会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面
• a document stating the Major Shareholders of the Formed Company listing the name, trade name, address, proportion of the Voting Rights held to the total number of Voting Rights, and relationship with the applicant (limited to cases where Major Shareholders are officers or employees of the applicant, the Parent Company, Subsidiary, Affiliated Company, or its officers or employees);

• 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、所有していた期間にあつてはこれを一月とし、発行の日から償還の日までの期間にあつてはこれを切り捨てたところによるものとし、同項の割合が一をこえるときは、これを一とする。
• The number of months set forth in the preceding paragraph shall be calculated by calendar month, and when there are any fractions less than one month, those fractions shall be deemed to be one month for counting the period during which a non-taxable corporation, etc. held said discount bonds and shall be rounded off for calculating the period from the issue date to the redemption date of said discount bonds, and when the ratio set forth in said paragraph exceeds one, the ratio shall be deemed to be one.

• 次に掲げる事業であって、イの規定による取得及びロの規定による出資の価額の合計額の総組合員の出資の総額に対する割合が百分の五十に満たない範囲内において、組合契約の定めるところにより、前各号に掲げる事業の遂行を妨げない限度において行うもの
• The following business activities conducted in the manner set forth in the partnership agreement, to the extent that there is no hindrance to the conduct of business activities set forth in each of the preceding clauses, and limited to an extent in which the total of the price of acquisition as set forth in (a) below and the capital investment as set forth in (b) below is less than 50/100 of the total capital contribution of all partners:

• 総株主（次に掲げる株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主（次に掲げる株主を除く。）
• a shareholder (excluding the following shareholders) holding consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more) not less than three-hundredths (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of the voting rights of all shareholders (excluding the following shareholders):

• 地方公共団体等は、第百六条の十四第一項の規定にかかわらず、内閣府令で定めるところにより、内閣総理大臣の認可を受けて、金融商品取引所持株会社の総株主の議決権の保有基準割合以上百分の五十以下の数の対象議決権を取得し、又は保有することができる。
• Notwithstanding the provisions of Article 106-14(1), the Local Government, etc. may, with an authorization of the Prime Minister, acquire or hold the Subject Voting Rights not less than the Holding Ratio Threshold, but not more than 50 percent of the Holding Ratio Threshold of the voting rights of all shareholders of a Financial Instruments Exchange Holding Company, pursuant to the provisions of a Cabinet Office Ordinance.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める製造者等の役員又は職員（過去二年間に当該製造者等の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• The ratio of executive officials (for a partnership company (referred to as the partnership company pursuant to paragraph (1) of Article 575 of the Companies Act), company members who execute the company business) or staff of the manufacturer, etc. (including persons who have been executive officials or staff of the said manufacturer, etc. within past two years) to executive officials of the applicant for registration exceeds one half.

• 前項の第二号被保険者負担率は、すべての市町村に係る被保険者の見込数の総数に対するすべての市町村に係る第二号被保険者の見込数の総数の割合に二分の一を乗じて得た率を基準として設定するものとし、三年ごとに、当該割合の推移を勘案して政令で定める。
• The payment proportion of a Secondary Insured Person group as prescribed in the preceding paragraph shall be established based on the percentage obtained by multiplying 50 percent to the percentage of the total prospective number of Secondary Insured Persons pertaining to all Municipalities to the total prospective number of Insured Persons pertaining to all Municipalities and shall be specified by a Cabinet Order by taking into consideration the changes of said proportion every three years.

• 第一項の登録料は、育成者権が国と国以外の者との共有に係る場合であって持分の定めがあるときは、同項の規定にかかわらず、同項の農林水産省令で定める登録料の額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Notwithstanding the provision of paragraph (1) of this Article, where the national government and other person jointly hold a breeder's right and they have an agreement on the sharing of the breeder's right, the amount of the registration fee set forth in paragraph (1) of this Article shall be the amount calculated by multiplying the amount of the registration fee specified by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries pursuant to paragraph (1) of this Article by the percentage of the share of such other person, which shall be paid by such other person.

• 経済産業局長は、第一項の規定により督促をしたときは、その督促に係る負担金の金額につき年十四・五パーセントの割合で、納期限の翌日からその納付の日の前日までの日数により計算した延滞金を徴収する。但し、経済産業省令で定めるときは、この限りでない。
• The Director of Regional Bureau of Economy, Trade and Industry shall, when he/she has demanded payment pursuant to the provision of paragraph (1) above, collect an arrearage charge that is calculated based on the number of days from the day following the time limit of payment to the day before payment at a rate of 14.5% per year on the amount of the compensation demanded. However, this shall not apply if it is prescribed by the Ordinance of the Ministry of Economy, Trade and Industry.

• 破産財団が財団債権の総額を弁済するのに足りないことが明らかになった場合における財団債権は、法令に定める優先権にかかわらず、債権額の割合により弁済する。ただし、財団債権を被担保債権とする留置権、特別の先取特権、質権又は抵当権の効力を妨げない。
• Claims on the estate, where it has become obvious that the bankruptcy estate is insufficient for payment of the total amount of claims on the estate, shall be paid from such bankruptcy estate, notwithstanding any priorities specified in laws and regulations, in proportion to the amount of each claim; provided, however, that this shall not preclude the effect of any right of retention, special statutory lien, pledge or mortgage that is intended to secure a claim on the estate.

• コースラインからＤＤＭが〇・一八〇に達する点の水平角度（コースラインを含む水平面において、その点と空中線とを結ぶ線とコースラインとのなす角の角度をいう。以下同じ。）までは、ＤＤＭは、水平角度の増加に対し、できるだけ一定の割合で増加すること。
• During the period from starting at a course line to arrive at a horizontal angle (which refers to an angle formed by a line connecting said point and the course line on a horizontal plane including the course line; hereafter the same shall apply) the DDM shall increase as constant as possible with the increase of horizontal angle during the period from starting at a course line to reach a point where DDM value reaches 0.180.

• 法第百六十九条第五号に規定する契約が第二百八十七条に規定する損害保険契約等である場合　同号に規定する支払を受けるべき金額に第百八十四条第一項第二号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額
• Where the contract prescribed in Article 169(v) of the Act is a casualty insurance contract, etc. prescribed in Article 287:　The amount calculated by multiplying the amount receivable prescribed in Article 169(v) of the Act by the ratio prescribed in Article 184(1)(ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Pensions, etc.)

• 教習にあつては、前項の申請の日前六月の間に登録申請者が行つた教習に相当するものを修了し、かつ、当該教習に係る免許試験の学科試験又は実技試験を受けた者のうちに当該学科試験又は実技試験に合格した者の占める割合が、九十五パーセント以上であること。
• In the case of the practical training, at least 95% of those who have completed in the equivalent training course conducted by the applicant for registration within six months before the date of application, and have taken the paper test or the practical test of the corresponding license examination, shall have passed the said paper test or practical test.

• 変更報告書に係る基準日の後の基準日における議決権保有割合が当該変更報告書に記載された議決権保有割合より百分の一以上増加し又は減少した場合その他の前項に規定する内閣府令で定めるものの重要な変更があつた場合　当該後の基準日の属する月の翌月十五日
• A case where the Proportion of Voting Rights Held on a Reference Date that comes after the Reference Date pertaining to the Change Report increased or decreased by one hundredth or more from the Proportion of Voting Rights Held that was stated in that Change Report or any other case where there was an important change to matters specified by Cabinet Office Ordinance prescribed in the preceding paragraph:　The 15th day of the month following the month containing that later Reference Date; and
• A case where the Proportion of Voting Rights Held on a Reference Date that comes after the Reference Date pertaining to the Change Report increased or decreased by one hundredth or more from the Proportion of Voting Rights Held that was stated in that Change Report or any other case where there was an important change to matters specified by the Cabinet Office Order prescribed in the preceding paragraph:　The fifteenth day of the month following the month containing that later Reference Date; and

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める受検事業者の役員又は職員（過去二年間に当該受検事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• the officers or employees of the business operator subject to inspection (including those who were officers or employees of the business operator subject to inspection during the past two years) shall account for more than half of the officers of the applicant (or employees performing business in the case of a membership company (meaning a membership company as described in Article 575, paragraph (1) of the Companies Act)); and
• An Applicant for which more than half of the officers or employees (in the case of an equity company (meaning an equity company as prescribed in Article 575, paragraph (1) of the Corporation Act), officers in charge of its operations) are officers or employees of the Supplier Subject to Conformity Assessment (including those who have been officers or employees of the Supplier Subject to Conformity Assessment in the past two years); or

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める受検営業者の役員又は職員（過去二年間に当該受検営業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• More than half of the officers of an applicant for registration (in the case of a partnership corporation (meaning partnership corporations prescribed in Article 575, paragraph (1) of the Companies Act), personnel in charge of its business) shall be officers or employees of a business person subject to inspections (including those who have been officers or employees of said business person subject to inspections in the past two years);

• この法律において「優先出資」とは、均等の割合的単位に細分化された特定目的会社の社員の地位であって、当該社員が、特定目的会社の利益の配当又は残余財産の分配を特定出資を有する者（以下「特定社員」という。）に先立って受ける権利を有しているものをいう。
• The term 'Preferred Equity' as used in this Act means a membership position in a Specific Purpose Company which has been divided into equal units, whereby said member has a right to receive distributions of profits or distributions of residual assets from the Specific Purpose Company in preference to persons who have Specified Equity (hereinafter referred to as 'Specified Equity Members').

• 内閣総理大臣は、前項の規定による督促をしたときは、同項の課徴金の額につき年十四・五パーセントの割合で、納付期限の翌日からその納付の日までの日数により計算した延滞金を徴収することができる。ただし、延滞金の額が千円未満であるときは、この限りでない。
• The Prime Minister may, when he/she has made a demand under the provisions of the preceding paragraph, collect a delinquent charge that has been calculated based on the number of days from the day following the due date for payment until the payment date at an annual rate of fourteen point five percent for the amount of surcharge set forth in the same paragraph; provided, however, that this shall not apply when the amount of the delinquent charge is less than one thousand yen.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める被認証事業者の役員又は職員（過去二年間に当該被認証事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• The proportion of officers or employees of the Certified Business Operator (including those who have been an officer or employee of such Certified Business Operator within past two years) to officers of the Accreditation Applicant (in case of membership company (as specified in Paragraph 1 of Article 575 of the Companies Act) employees executing operations) is over one-half.

• 発行済株式（次に掲げる株主の有する株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主（次に掲げる株主を除く。）
• a shareholder (excluding the following shareholders) holding consecutively for the preceding six months or more (or, in cases where a shorter period is prescribed in the articles of incorporation, such period or more) not less than three-hundredths (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of the Issued Shares (excluding the shares held by the following shareholders):

• 組合員は、総組合員の五分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の連署をもつて、役員の改選を請求することができるものとし、その請求につき総会において出席者の過半数の同意があつたときは、その請求に係る役員は、その職を失う。
• A member may request a change of officers under the joint signature of or more one-fifth of all partner (in the case where a lesser proportion is prescribed in the articles of formation, such proportion), and when a majority of the attendants have consented to said request at the general meeting, the officers pertaining to said request shall lose their positions.

• 前項の決議は、議決に加わることができる取締役の過半数（これを上回る割合を定款で定めた場合にあつては、その割合以上）が出席し、その過半数（これを上回る割合を定款で定めた場合にあつては、その割合以上）で、かつ、出席した社外取締役の過半数をもつて行う。
• The resolution prescribed in the preceding paragraph shall be adopted by a majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of the directors present at the meeting and by a majority of outside directors present, when the majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of the directors entitled to participate in the vote are present.

• 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

• 第九十三条の二第一項の規定にかかわらず、役員を解任する投資主総会の決議は、発行済投資口の過半数の投資口を有する投資主が出席し、出席した当該投資主の議決権の過半数（これを上回る割合を規約で定めた場合にあつては、その割合以上に当たる多数）をもつて行う。
• Notwithstanding the provisions of Article 93-2, paragraph (1), a resolution made at an Investors' meeting to dismiss an Officer shall be effected by a majority of the votes (in cases where a higher proportion is provided for in the certificate of incorporation, the majority of such a proportion or more) of the Investors present at that meeting, where Investors who hold the majority of the Issued Investment Equity are present.

• 前項の決議は、議決に加わることができる取締役の過半数（これを上回る割合を定款で定めた場合にあつては、その割合以上）が出席し、その過半数（これを上回る割合を定款で定めた場合にあつては、その割合以上）で、かつ、出席した自主規制委員の過半数をもつて行う。
• The resolution prescribed in the preceding paragraph shall be adopted by a majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of the directors present at the meeting and by a majority of the members of the Self-Regulating Committee present, when the majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of the directors entitled to participate in the vote are present.

• 前項の再保険契約は、契約の相手方ごとに、一回の地震等によりその相手方に係るすべての地震保険契約によつて支払われるべき保険金の合計額が政令で定める金額をこえる場合に、そのこえる金額につき政令で定める区分ごとの割合により支払うべきことを約するものとする。
• The reinsurance contract set forth in the preceding paragraph shall provide, for each of the other parties to the contract, that when the total amount of insurance claims to be paid for a single earthquake, etc. under all earthquake insurance contracts pertaining to the other party exceeds the amount set forth by a Cabinet Order, such excess amount shall be compensated according to the proportion specified by a Cabinet Order for each layer.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。以下同じ。）にあつては、業務を執行する社員）に占めるガス事業者の役員又は職員（過去二年間に当該ガス事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• Where more than half of the officers of the Applicant for Registration (in the case of a Partnership Corporation (which means a partnership corporation prescribed in Article 575, paragraph 1 of the Companies Act), officers in charge of its business; hereinafter the same shall apply) are officers or employees of the Gas Supplier (including those who have been officers or employees of the Gas Supplier in the past two years).

• 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

• 変更報告書に係る基準日の後の基準日における株券等保有割合が当該変更報告書に記載された株券等保有割合より百分の一以上増加し又は減少した場合その他の当該大量保有報告書に記載すべき重要な事項の変更として政令で定めるものがあつた場合　当該後の基準日から五日以内
• a case where the Holding Ratio of Share Certificates, etc. on a Reference Date that comes after the Reference Date pertaining to the Change Report increased or decreased by 1% or more from the Holding Ratio of Share Certificates, etc. that were stated in said Change Report, or where there arises any other case specified by a Cabinet Order as a change of important matters to be stated in the Report of Possession of Large Volume:　within five days from the later Reference Date;

• 商品の再販売、受託販売若しくは販売のあつせんをする他の者に対する商品の販売金額又は同種役務の提供若しくは役務の提供のあつせんをする他の者に対する役務の対価の支払の金額に対して収受し得る特定利益の金額の割合その他の特定利益の計算の方法の概要を表示すること。
• the percentage amount of specified profit that can be received in the amount of proceeds from selling the Goods to another person engaged in the resale, consignment sale, or mediation of sales of the Goods or in the amount of consideration received from offering the services to another person engaged in offering the same kind of services, or mediation of offers of such services, and outline of the method for calculating any other specified profits shall be indicated;

• 第一項又は第二項の登録料は、商標権が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、第一項又は第二項の規定にかかわらず、これらに規定する～登録料の金額に国以外の者の持分の割合を乗じた得た額とし、国以外の者がその額を納付しなければならない。
• Where a trademark right is jointly owned by the State and a person or persons other than the State, and the portion of their respective shares of the said trademark right has been agreed, notwithstanding paragraphs (1) and (2), the registration fee provided for in the said paragraphs shall be the amount of the registration fee provided in the said paragraphs multiplied by the total ratio of the share of each person other than the State, which shall be paid by the person or persons other than the State.

• 株券等保有割合が減少したことにより変更報告書を提出する者は、短期間に大量の株券等を譲渡したものとして政令で定める基準に該当する場合においては、内閣府令で定めるところにより、譲渡の相手方及び対価に関する事項についても当該変更報告書に記載しなければならない。
• A person who submits a Change Report due to a decrease in the Holding Ratio of Share Certificates, etc. shall, if such decrease falls under the criteria specified by a Cabinet Order as a case where a large number of Share Certificates, etc. have been transferred within a short period, also state in said Change Report the matters concerning the party to whom the Share Certificates, etc. have been transferred and the consideration received therefor, pursuant to the provisions of a Cabinet Office Ordinance.

• 議決権保有割合が減少したことにより変更報告書を提出する者は、短期間に大量の議決権を譲渡したものとして政令で定める基準に該当する場合においては、内閣府令で定めるところにより、譲渡の相手方及び対価に関する事項についても当該変更報告書に記載しなければならない。
• A person submitting a Change Report based on a decrease in the Proportion of Voting Rights Held shall, in a case that satisfies the requirements specified by Cabinet Order as the case where a large number of voting rights have been transferred within a short period, also state matters concerning the party to whom the voting rights were transferred and the consideration received in that Change Report, pursuant to the provisions of Cabinet Office Ordinance.
• A person submitting a Change Report based on a decrease in the Proportion of Voting Rights Held shall, in a case that satisfies the requirements specified by a Cabinet Order as the case where a large number of voting rights have been transferred within a short period, also state matters concerning the party to whom the voting rights were transferred and the consideration received in that Change Report, pursuant to the provisions of a Cabinet Office Ordinance.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める港湾建設等関係者の役員又は職員（過去二年間に当該港湾建設等関係者の役員又は職員であった者を含む。）の割合が二分の一を超えていること。
• More than one half of the board members (partners executing business for a membership company (as provided in Article 575 paragraph (1) of the Companies Act)) of the Applicant are board members or employees of the Party Related to Port Facility Construction (including those who were board members or employees of the said Party in the last two years).

• 本来小数を表す漢数字は10分の1を分（ぶ）、100分の1を厘、1000分の1を毛（もう）で表すが、日本では1/10を表す歩合は「割」であり、これを基準にそれぞれ10分の1、100分の1とするため割合としての単位は100分の1が分、1000分の1が厘となる。
• Originally, for decimals in Chinese numeral, a tenth is represented as bu, a hundredth as ri, and a thousandth as mo, while a rate to represent a tenth is 'wari' in Japan which is the base of the rate unit, and a hundredth becomes bu and a thousandth ri.

• 埋蔵物は、遺失物法の定めるところに従い公告をした後六箇月以内にその所有者が判明しないときは、これを発見した者がその所有権を取得する。ただし、他人の所有する物の中から発見された埋蔵物については、これを発見した者及びその他人が等しい割合でその所有権を取得する。
• If the owner of hidden treasure is not identified within six months of the time when public notice thereof is effected as prescribed by the Lost Property Act, the finder shall acquire ownership in the same; provided, however, that, with respect to hidden treasure discovered in a Thing belonging to other person, the finder and such other person shall acquire equally proportionate ownership in the same.

• 指定管理団体は、私的録音録画補償金（第百四条の四第一項の規定に基づき支払を受けるものに限る。）の額の二割以内で政令で定める割合に相当する額を、著作権及び著作隣接権の保護に関する事業並びに著作物の創作の振興及び普及に資する事業のために支出しなければならない。
• Designated management associations shall spend an amount corresponding to the rate fixed by Cabinet Order which rate shall be 20% or less of the compensation for private sound and visual recordings (limited to the compensation paid and received pursuant to the provisions of Article 104-4, paragraph (1)) for business activities in connection with the protection of copyrights and neighboring rights as well as for business activities for the promotion of the creation of works and for the dissemination of works.

• 銀行業　当該各事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は当該各事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
• Banking business:　Where, out of the sum of the total interest received for the relevant business year, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for the relevant business year, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent

• 組合員は、総組合員の百分の三（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得て、組合に対して、その業務取扱時間内は、いつでも、次に掲げる請求をすることができる。この場合においては、組合は、正当な理由がないのにこれを拒んではならない。
• Partner may, by gaining the consent of or more three-hundredths (in the case where a lesser proportion is prescribed in the articles of formation, such proportion) of all partner, make the following requests to the cooperative at any time during its business hours. In this case, the cooperative shall not refuse the request without justifiable grounds.

• 商品若しくは権利の再販売、受託販売若しくは販売のあつせんをする他の者に対する商品若しくは権利の販売金額又は同種役務の提供若しくは役務の提供のあ つせんをする他の者に対する役務の対価の支払の金額に対して収受し得る特定利益の金額の割合その他の特定利益の計算の方法
• The percentage amount of specified profit that can be received in the amount of proceeds from selling the Goods or the rights to another person engaged the resale, consignment sale, or mediation of sales of the Goods or the rights or in the amount of consideration received from offering the services to another person engaged in offering the same kind of services, or mediation of offers of such services, and the method for calculating any other specified profits

• 第九百二十七条第一項の期間が満了した後は、限定承認者は、相続財産をもって、その期間内に同項の申出をした相続債権者その他知れている相続債権者に、それぞれその債権額の割合に応じて弁済をしなければならない。ただし、優先権を有する債権者の権利を害することはできない。
• After the expiration of the period in paragraph (1) of Article 927, a person who has made qualified acceptance shall use the inherited property to make performance to inheritance obligees who have made the application of the same paragraph within the period prescribed, and any other known inheritance obligees, proportionally according to the amount of each claim; provided that this may not prejudice the rights of an obligee with priority rights.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める気象測器製造業者等の役員又は職員（過去二年間に当該気象測器製造業者等の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• More than half of the officers of the applicant for registration (in the case of a membership company (which means a membership company prescribed in Article 575, paragraph (1) of the Companies Act), the members who execute its operation) are officers or employees of a meteorological instrument manufacturer, etc. (including those who have been officers or employees of said meteorological instrument manufacturer, etc. in the past two years);

• 総特定社員（次に掲げる特定社員を除く。）又は総優先出資社員（次に掲げる優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員又は優先出資社員（次に掲げる特定社員又は優先出資社員を除く。）
• a Specified Equity Member or a Preferred Equity Member (excluding the Specified Equity Members or Preferred Equity Members prescribed in the following sub-items) who holds not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members (excluding the Specified Equity Members prescribed in the following sub-items) or of all Preferred Equity Members (excluding the Preferred Equity Members prescribed in the following sub-items):

• 収容定員がこの表に定める数を超える場合は、収容定員が四〇〇人を超え八〇〇人未満の場合にあつては収容定員八〇人につき教員一人の割合により、収容定員が八〇〇人を超える場合にあつては収容定員四〇〇人につき教員三人の割合により算出される数の教員を増加するものとする。
• In the case where the admission capacity exceeds the number specified in this table, the number of teachers shall be increased by one per 80 students when the admission capacity exceeds 400 students but is less than 800 students, and by three per 400 students when the admission capacity exceeds 800 students.

• 教養科目と専門科目の分担は、1・2回生を教養課程、3回生以上を専門課程とするような学年による区分は行なわず、1回生では教養科目を多く履修し、学年が上がるに従って専門科目の割合を徐々に増やし、卒業までに教養・専門のそれぞれで必要な単位を取得する方式をとっている。
• The way that assigns liberal arts and major subjects is not a mechanical one by the grade that assigns the liberal arts to freshmen and sophomores, and the major subjects to juniors and above, but a gradual one that requires students to take relatively many of the liberal arts in the first grade, and increases major subjects as the grade goes up so that students can take both of their credits until graduation.

• 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

• 特定出資（次に掲げる特定社員の有する特定出資を除く。）の総口数又は発行済優先出資（次に掲げる優先出資社員の有する優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資又は優先出資を有する特定社員又は優先出資社員
• a Specified Equity Member or a Preferred Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding Specified Equity held by the Specified Equity Members prescribed in the following sub-items) or the issued Preferred Equity (excluding Preferred Equity held by the Preferred Equity Members prescribed in the following sub-items):

• すべての対象権利者の半数以上（これを上回る割合を定めた場合にあっては、その割合以上）であって、かつ、すべての対象権利者の有する対象権利の四分の三（これを上回る割合を定めた場合にあっては、その割合）以上に当たる多数の同意を得た場合には自己取引等を行うことができる旨
• that the Financial Instruments Specialist, etc. may conduct Transactions for Itself, etc. if it gains the consent of at least half (or, if a larger proportion has been prescribed, at least such proportion) of all of the Subject Right Holders, and at least three-fourths (or, if a larger proportion has been prescribed, at least such proportion) of the Subject Rights held by all of the Subject Right Holders;

• 監査法人がその活動に係る重要な事項として内閣府令で定めるものに関する意思決定をその社員の一部をもつて構成される合議体で行う場合には、当該合議体を構成する社員のうちに公認会計士である社員の占める割合は、百分の五十を下らない内閣府令で定める割合以上でなければならない。
• In the case where an audit corporation makes decisions on matters categorized by Cabinet Office Ordinance as important matters pertaining to its activities by a panel consisting of some of its partners, the proportion of partners who are certified public accountants out of the partners constituting said council shall be the minimum proportion specified by Cabinet Office Ordinance of not less than fifty per cent.

• 法第二条第五項第一号の政令で定める要件は、当該製品の質量に対するいずれかの第一種指定化学物質量の割合が一パーセント以上であり、又はいずれかの特定第一種指定化学物質量の割合が〇・一パーセント以上である製品であって、次の各号のいずれにも該当しないものであることとする。
• The requirements specified by Cabinet Order as set forth in Article 2, paragraph (5), item (i) of the Act shall be that a Class I Designated Chemical Substance accounts for 1 percent or more of the total mass of the product or that a Specific Class I Designated Chemical Substance accounts for 0.1 percent or more of the total mass of the product, and that the product does not fall under any of the following items:

• 機関登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。）にあつては、業務を執行する社員）に占める回路配置創作等事業者の役員又は職員（過去二年間に当該回路配置創作等事業者の役員又は職員であつた者を含む。）の割合が二分の一を超えていること。
• that the ratio of the officers or employees of the business operator engaged in the creation, etc. of a layout-design (including those who have been officers or employees of said business operator engaged in the creation, etc. of a layout-design in the past two years) out of the officers of the applicant for an agency registration (or executing members in the case of a membership company (meaning a membership company as prescribed in Article 575, paragraph (1) of the Companies Act)) exceeds one half; and

• 前項の大量保有報告書に係る基準日の後の基準日における株券等保有割合が当該大量保有報告書に記載された株券等保有割合より百分の一以上増加し又は減少した場合その他の当該大量保有報告書に記載すべき重要な事項の変更として政令で定めるものがあつた場合　当該後の基準日から五日以内
• a case where the Holding Ratio of Share Certificates, etc. on a Reference Date that comes after the Reference Date pertaining to the Report of Possession of Large Volume set forth in the preceding paragraph increased or decreased by 1% or more from the Holding Ratio of Share Certificates, etc. that were stated in said Report of Possession of Large Volume, or where there arises any other case specified by a Cabinet Order as a change in important matters to be stated in said Report of Possession of Large Volume:　within five days from the later Reference Date;

• 前項の銀行議決権保有届出書に係る基準日の後の基準日における議決権保有割合が当該銀行議決権保有届出書に記載された議決権保有割合より百分の一以上増加し又は減少した場合その他の同項に規定する内閣府令で定めるものの重要な変更があつた場合　当該後の基準日の属する月の翌月十五日
• A case where the Proportion of Voting Rights Held on a Reference Date that comes after the Reference Date pertaining to the Written Notice of Voting Rights Held in the Bank set forth in the preceding paragraph increased or decreased by one hundredth or more from the Proportion of Voting Rights Held that was stated in that Written Notice of Voting Rights Held in the Bank or any other case where there was an important change to matters specified by Cabinet Office Order prescribed in that paragraph:　The 15th day of the month following the month containing said later Reference Date;

• 法第二条第五項第一号の政令で定める要件は、当該製品の質量に対するいず れかの第一種指定化学物質量の割合が一パーセント以上であり、又はいずれかの特定第一種指定化学物質量の割合が〇・一パーセント以上である製品であって、 次の各号のいずれにも該当しないものであることとする。
• The requirements specified by Cabinet Order as set forth in Article 2, paragraph (5), item (i) of the Act shall be that a Class I Designated Chemical Substance accounts for 1 percent or more of the total mass of the product or that a Specific Class I Designated Chemical Substance accounts for 0.1 percent or more of the total mass of the product, and that the product does not fall under any of the following items:

• 当該居住者により所有される外国法人の株式の数若しくは出資の金額の当該外国法人の発行済株式の総数若しくは出資の金額の総額に占める割合が百分の十以上である外国法人及びこれに準ずるものとして財務省令で定める外国法人の発行に係る証券の取得又はこれらの外国法人に対する金銭の貸付け
• Acquisition of securities issued by the foreign corporation, for which the number of shares held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof, or by the foreign corporation specified by the Ordinance of the Ministry of Finance as equivalent to such foreign corporation, or loan of money to such foreign corporation

• 前項の措置がとられた場合において、当該措置をとつた者がなお株式会社金融商品取引所の保有基準割合以上の数の対象議決権の保有者であるときは、当該株式会社金融商品取引所を子会社とする会社でなくなつた日を第百三条の二第三項の特定保有者となつた日とみなして、同項の規定を適用する。
• In the case where the measures under the preceding paragraph have been taken, if a person who has taken such measures remains a holder of the Subject Voting Rights of a Stock Company-Type Financial Instruments Exchange not less than the Holding Ratio Threshold, the provisions of Article 103-2(3) shall be applied by deeming the date when said company has ceased to become a person who has said Stock Company-Type Financial Instruments Exchange as its Subsidiary Company as the date when said person has become a Specified Holder under that paragraph.

• 政府は、前条第一項の規定により労働保険料の納付を督促したときは、労働保険料の額につき年十四・六パーセントの割合で、納期限の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、労働保険料の額が千円未満であるときは、延滞金を徴収しない。
• When the government demands the payment of the labor insurance premiums pursuant to the provision of the preceding Article, paragraph (1), it shall collect delinquency charges calculated based on the number of days from the day following the payment due date to the day preceding the day on which the payment is made in full or the properties are attached, inclusive, at a rate of 14.6% per annum on the amount of the labor insurance premiums; provided, however, that the delinquency charges shall not be collected if the amount of the labor insurance premiums is less than one thousand yen.

• 前項の銀行議決権保有届出書に係る基準日の後の基準日における議決権保有割合が当該 銀行議決権保有届出書に記載された議決権保有割合より百分の一以上増加し又は減少した場合その他の同項に規定する内閣府令で定めるものの重要な変更があつ た場合　当該後の基準日の属する月の翌月十五日
• A case where the Proportion of Voting Rights Held on a Reference Date that comes after the Reference Date pertaining to the Written Notice of Holding the Bank's Voting Rights set forth in the preceding paragraph increased or decreased by one hundredth or more from the Proportion of Voting Rights Held that was stated in that Written Notice of Holding the Bank's Voting Rights or any other case where there was an important change to matters specified by the Cabinet Office Order prescribed in that paragraph:　The fifteenth day of the month following the month containing said later Reference Date;

• 銀行業　当該国外債発行事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
• Banking business:　Where, out of the sum of the total interest received for the business year in which the foreign private bonds were issued, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for the business year in which the foreign private bonds were issued, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent

• 発行済投資口（前項の責任を負う役員等の有する投資口を除く。）の百分の三（これを下回る割合を規約で定めた場合にあつては、その割合）以上の口数の投資口を有する投資主が同項の期間内に同項の異議を述べたときは、投資法人は、第七項の規定による規約の定めに基づく免除をしてはならない。
• If Investors who hold more than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of the Issued Investment Equity (excluding Investment Equity held by the Officer, etc. who bears the liability prescribed in the preceding paragraph) have stated their objections within the period provided in that paragraph, the Investment Corporation shall not effect its exemption pursuant to the provisions of the certificate of incorporation under paragraph (7).

• 前条第一項の規定は、新設分割により新設分割設立会に承継させる資産の帳簿価額の合計額が新設分割株式会社の総資産額として法務省令で定める方法により算定される額の五分の一（これを下回る割合を新設分割株式会社の定款で定めた場合にあっては、その割合）を超えない場合には、適用しない。
• The provisions of paragraph (1) of the preceding Article shall not apply in cases where the sum of the book value of the assets that the Company Incorporated through Incorporation-type Company Split succeeds to through the Incorporation-type Company Split does not exceed one-fifth (or, in cases where a lesser proportion is prescribed in the articles of incorporation of the Splitting Stock Company(ies) in Incorporation-type Company Split, such proportion) of the amount calculated by the method specified by the applicable Ordinance of the Ministry of Justice as the total assets of the Splitting Stock Company(ies) in Incorporation-type Company Split.

• 前項の基準備蓄量の算定に係る経済産業省令は、算定されるべき基準備蓄量を合計した数量の経済産業省令で定めるところにより算定される当該直前の十二箇月の我が国の石油の消費量に対する割合がおおむね三百六十五分の七十から三百六十五分の九十までの範囲内にあるように定められるものとする。
• The Ordinance of the Ministry of Economy, Trade and Industry pertaining to the computation of the standard stockpiles set forth in the preceding paragraph shall be determined so that the ratio of the total volume of the standard stockpiles to be computed as the oil consumption of Japan during the twelve months immediately preceding the Notification Month computed pursuant to: the provisions of the Ordinance of Ministry of Economy, Trade and Industry falls within the range of approximately 70/365 to 90/365.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会 社をいう。）にあつては、業務を執行する社員）に占める審査対象電気工作物設置者の役員又は職員（過去二年間に当該審査対象電気工作物設置者の役員又は職 員であつた者を含む。）の割合が二分の一を超えていること。
• Where more than half of the officers of the Applicant for Registration (in the case of a Partnership Corporation (which means a partnership corporation prescribed in Article 575, paragraph 1 of the Companies Act), officers in charge of its business) are officers or employees of the Person Installing Electric Facilities Subject to Examination (including those who have been officers or employees of the Person Installing Electric Facilities Subject to Examination in the past two years).

• 財産分離の請求があったときは、相続人は、第九百四十一条第二項の期間の満了後に、相続財産をもって、財産分離の請求又は配当加入の申出をした相続債権者及び受遺者に、それぞれその債権額の割合に応じて弁済をしなければならない。ただし、優先権を有する債権者の権利を害することはできない。
• If an application for separation of property has been made, an heir shall use the inherited property to make performance to any inheritance obligee or donee who has made an application for separation of property or entry into distribution proceedings proportionally according to the amount of each claim, after the expiration of the period of paragraph (2) of Article 941; provided however, that this may not prejudice the rights of an obligee with priority rights.

• 前項の場合において、株式会社金融商品取引所の総株主の議決権の保有基準割合以上の数の対象議決権を取得し、又は保有することとなつた者（以下この条において「特定保有者」という。）は、特定保有者になつた旨その他内閣府令で定める事項を、遅滞なく、内閣総理大臣に届け出なければならない。
• In the case prescribed in the preceding paragraph, a person who has come to acquire or hold the Subject Voting Rights not less than the Holding Ratio Threshold of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange (hereinafter referred to as a 'Specified Holder' in this Article) shall notify the Prime Minister without delay of the fact that said person has become a Specified Holder and any other matters specified by a Cabinet Office Ordinance.

• 前項の場合において、金融商品取引所持株会社の総株主の議決権の保有基準割合以上の数の対象議決権を取得し、又は保有することとなつた者（以下この条において「特定保有者」という。）は、特定保有者になつた旨その他内閣府令で定める事項を、遅滞なく、内閣総理大臣に届け出なければならない。
• In the case prescribed in the preceding paragraph, a person who has come to acquire or hold Subject Voting Rights not less than the Holding Ratio Threshold of the voting rights of all shareholders of a Financial Instruments Exchange Holding Company (hereinafter referred to as a 'Specified Holder' in this Article) shall notify the Prime Minister without delay of the fact that said person has become a Specified Holder and any other matters specified by a Cabinet Office Ordinance.

• 前三項の規定にかかわらず、次に掲げる社員総会の決議は、総特定社員の半数（これを上回る割合を定款で定めた場合にあっては、その割合）以上であって、総特定社員の議決権の四分の三（これを上回る割合を定款で定めた場合にあっては、その割合）以上に当たる多数をもって行わなければならない。
• Notwithstanding the provisions of the preceding three paragraphs, a resolution made at any of the following general meetings of members shall be decided by at least half (if a higher proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members and by three-fourths or more (if a higher proportion is provided for in the articles of incorporation, such a proportion) of the votes of all Specified Equity Members:

• 前項の基準備蓄量の算定に係る経済産業省令は、算定されるべき基準備蓄量を合計した数量の経済産業省令で定めるところにより算定される当該直前の十二箇月の我が国の石油ガスの輸入量に対する割合がおおむね三百六十五分の十から三百六十五分の五十までの範囲内にあるように定められるものとする。
• The Ordinance of the Ministry of Economy, Trade and Industry pertaining to the calculation of the standard stockpiles set forth in the preceding paragraph shall be determined so that the ratio of the total volume of the standard stockpiles to be computed as the import volume of Oil Gas for Japan during such twelve months immediately preceding the Notification Month computed in accordance with the provisions of the Ordinance of Ministry of Economy, Trade and Industry falls within the range of approximately 10/365 to 50/365.

• 主要株主でない者が主要株主となった場合にあっては、当該株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この号において同じ。）の議決権の総数に対する割合及び当該商品取引員との関係並びに異動のあった年月日を記載した書面
• in the case where a person who was not a Major Shareholder becomes a Major Shareholder, a document stating the name or trade name and address or location of said shareholder, the proportion of the Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held to the total number of Voting Rights, the relationship with said Futures Commission Merchant, and the date of the changes;

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会社をいう。以下同じ。）にあっては、業務を執行する社員）に占める特定原動機製作等事業者の役員又は職員（過去二年間にその特定原動機製作等事業者の役員又は職員であった者を含む。）の割合が二分の一を超えていること。
• Officers or employees of a business operator that engages in the manufacture etc. of specified engines (including those who were officers or employees of a business operator that engaged in the manufacture etc. of specified engines during the past two years) account for more than half of the officers of an applicant for registration (partners who have the authority to administer corporate affairs in the case of a membership company (the type of a corporation as defined in Paragraph 1 of Article 575 of the Companies Act; the same shall apply hereinafter)).

• 前条及び前項の規定は、吸収分割により吸収分割承継会社に承継させる資産の帳簿価額の合計額が吸収分割株式会社の総資産額として法務省令で定める方法により算定される額の五分の一（これを下回る割合を吸収分割株式会社の定款で定めた場合にあっては、その割合）を超えない場合には、適用しない。
• The provisions of the preceding Article and the preceding paragraph shall not apply in cases where the sum of the book value of the assets that the Succeeding Company in Absorption-type Company Split succeeds to through the Absorption-type Company Split does not exceed one-fifth (or, in cases where a lesser proportion is prescribed in the articles of incorporation of the Splitting Stock Company in Absorption-type Company Split, such proportion) of the amount calculated by the method specified by the applicable Ordinance of the Ministry of Justice as the total assets of the Splitting Stock Company in Absorption-type Company Split.

• 総特定社員の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員は、取締役に対し、社員総会の目的である事項（当該特定社員が議決権を行使することができる事項に限る。）及び招集の理由を示して、社員総会の招集を請求することができる。
• A Specified Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the voting rights of all Specified Equity Members may request that the director call a general meeting of members by pointing out a matter which is a subject for a general meeting of members (limited to matters on which said Specified Equity Members may exercise their voting rights) and showing the reason for such a meeting to be called.

• 公正取引委員会 は、前項の金額を還付する場合には、当該金額の納付があつた日の翌日からその還付のための支払決定をした日までの期間の日数に応じ、その金額に年七・二五 パーセントを超えない範囲内において政令で定める割合を乗じて計算した金額をその還付すべき金額に加算しなければならない。
• In the case of the refund of the amount set forth in the preceding paragraph, the Fair Trade Commission shall add to the said amount the amount calculated at a rate specified by a Cabinet Order, but not exceeding seven point two five percent (7.25%) per annum, of the said amount for the number of days in a period between the day after the day when the said amount was paid and the day when the decision was made to pay the refund.

• 登録申請者の役員（持分会社（会社法第五百七十五条第一項に規定する持分会 社をいう。）にあっては、業務を執行する社員）に占める遺伝子組換え生物使用業者等の役員又は職員（過去二年間にその遺伝子組換え生物使用業者等の役員又 は職員であった者を含む。）の割合が二分の一を超えていること。
• That more than half of the officers of the Applicant [or, in the case of a partnership or joint stock limited partnership (referring to a partnership or joint stock limited partnership under Article 575 paragraph (1) of the Company Act), managing member] are officers or staff of a Living Modified Organism Using Business (including persons who were officers or staff of that Living Modified Organism Using Business within the last two years).

• 法第三条第一項第十一号に掲げる事業については、同項第九号の規定による出資の価額並びに同項第十一号イの規定による取得及び同号ロの規定による出資の価額の合計額の総組合員の出資の総額に対する割合が百分の五十に満たない範囲内において、組合契約の定めるところにより、行わなければならない。
• The business activities set forth in the Investment LPS Act Article 3(1)(xi) shall be conducted as set forth in the Partnership Agreement, limited to an extent in which the total of the price of the investment pursuant to Article 3(1)(ix) thereof plus the price of the acquisition set forth in Article 3(1)(xi)(a) thereof as well as the investment pursuant to Article 3(1)(xi)(b) thereof does not exceed 50/100 of the total capital contribution of all partners.

• 前項の相続債権者若しくは受遺者又は相続人の債権者は、他の同順位の破産債権者が自己の受けた弁済（相続人が数人ある場合には、当該破産手続開始の決定を受けた相続人の相続分に応じた部分に限る。次項において同じ。）と同一の割合の配当を受けるまでは、破産手続により、配当を受けることができない。
• The inheritance obligee or donee or heir's creditor set forth in the preceding paragraph may not receive a liquidating distribution through bankruptcy proceedings until any other bankruptcy creditor with the same priority as theirs receives a liquidating distribution at the same proportion as they have received payment (in cases where there are two or more heirs, such payment shall be limited to the part of it corresponding to the inheritance share of the heir who received the order of commencement of bankruptcy proceedings; the same shall apply in the following paragraph).

• 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を存続株式会社等の定款で定めた場合にあっては、その割合）を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は第一項ただし書に規定する場合は、この限りでない。
• The provisions of paragraphs (1) to (3) of the preceding Article shall not apply in cases where the amount set forth in item (i) does not exceed one-fifth (or, in cases where a lesser proportion is prescribed in the articles of incorporation of the Surviving Stock Company, etc., such proportion) of the amount set forth in item (ii); provided, however, that this shall not apply in the cases listed in the items of paragraph (2) of the preceding Article or the cases prescribed in the proviso to paragraph (1):

• 課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の課税済留保金額にイに掲げる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（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The taxed amount of retained income:　The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split the ratio of the shares, etc. for considering the claims held prescribed in Article 39-16, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 前条第一項の規定により納付金の納付を督促したときは、支払基金は、その督促に係る納付金の額につき年十四・五パーセントの割合で、納付期日の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、督促に係る納付金の額が千円未満であるときは、この限りでない。
• When payment of the Levy is demanded pursuant to the provisions of paragraph (1) of the preceding Article, the Payment Fund shall collect a delinquent charge that is calculated by using the percentage of 14.5 percent per annum of the amount of Levy pertaining to said demand for the number of days from the date following the due date of said Levy until the date prior to the date of an attachment of property, however, provided that this provision shall not apply when the amount of Levy pertaining to said demand is less than 1,000 yen.

• 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

• 信託財産に属する財産と固有財産に属する財産とを識別することができなくなった場合（前条に規定する場合を除く。）には、各財産の共有持分が信託財産と固有財産とに属するものとみなす。この場合において、その共有持分の割合は、その識別することができなくなった当時における各財産の価格の割合に応ずる。
• Where property that belongs to the trust property becomes indistinguishable from property that belongs to the trustee's own property (excluding the case prescribed in the preceding Article), it shall be deemed that a co-ownership interest in either of these properties is an interest in both the trust property and the trustee's own property. In this case, the shares of such co-ownership interests shall be in proportion to the prices of the respective properties as of the time when they became indistinguishable from each other.

• 組合員が総組合員の五分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得て、会議の目的である事項及び招集の理由を記載した書面を理事会に提出して総会の招集を請求したときは、理事会は、その請求のあつた日から二十日以内に臨時総会を招集すべきことを決しなければならない。
• When a member has requested the convocation of the general meeting by submitting a document stating the matter to be discussed at the meeting and the reason for the convocation to the council, by gaining the consent of or more one-fifth of all partner (in the case where a lesser proportion is prescribed in the articles of association, such proportion), the council shall decide to convene the extraordinary general meeting within twenty days from the date of the request.

• 受益証券を取得する者は、その取得により、当該受益証券によって表示される受益権に係る元本持分の割合に応じて当該受益証券に係る特定目的信託契約の委託者の地位を承継するものとする。ただし、特定目的信託契約に基づく原委託者の義務については、特定目的信託契約に別段の定めがある場合には、この限りでない。
• A person who acquires a Beneficiary Certificate shall, through such acquisition, assume the status of settlor under the Specific Purpose Trust Contract pertaining to said Beneficiary Certificate, according to the proportion of the Share of Principal pertaining to the beneficial interest represented by said Beneficiary Certificate; provided, however, that this shall not apply to the obligations of the Originator under the Specific Purpose Trust Contract in cases where the Specific Purpose Trust Contract provides otherwise with regard to such obligations.

• 収容定員がこの表の定める数を超える場合は、その超える収容定員に応じて四〇〇人につき教員三人（獣医学関係又は薬学関係（臨床に係る実践的な能力を培うことを主たる目的とするもの）にあつては、収容定員六〇〇人につき教員六人）の割合により算出される数の教員を増加するものとする（ロの表において同じ。）。
• In the case where the admission capacity exceeds the number specified in this table, the number of teachers shall be increased by three per 400 students in accordance with the exceeding number (by six per 600 students for faculties related to veterinary science or faculties related to pharmacological science (those whose major purpose is to cultivate practical clinical ability)) (the same shall apply in table (b)).

• ある CD-ROM 販売業者によると、彼らの「Linux ディストリビューション」中ではGNU ソフトウェア が全ソースコードの約 28 % という、単一のグループとしては最大の割合を占めており、またその中には、それ無しではシステムが成立しない本質的かつ重要なコンポーネントが含まれています。
• One CD-ROM vendor found that in their ``Linux distribution'', GNU software was the largest single contingent, around 28% of the total source code, and this included some of the essential major components without which there could be no system.

• 国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法
• The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for the transaction with a foreign affiliated person for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the 'amount of acquisition costs' in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c), and the sum of the amounts listed in (a), 2.:

• 個別課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる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（以下この条において「請求権勘案保有株式等」という。）のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
• The individually taxed amount of retained income:　The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held prescribed in Article 39-116, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):

• 当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）
• The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin

• 前項の種類株主総会の決議は、当該種類株主総会において議決権を行使することができる株主の半数以上（これを上回る割合を定款で定めた場合にあつては、その割合以上）であつて、当該株主の議決権の三分の二（これを上回る割合を定款で定めた場合にあつては、その割合）以上に当たる多数をもつて行わなければならない。
• A resolution of a general meeting of class shareholders set forth in the preceding paragraph shall be adopted by a majority vote of at least a half (or, if a larger proportion has been specified by articles of incorporation, such proportion) of the number of shareholders entitled to exercise voting rights at said general meeting of class shareholders and with at least two-thirds (or, if a larger proportion has been specified by articles of incorporation, such proportion) of the voting rights of such shareholders.
• A resolution of a class shareholders meeting set forth in the preceding paragraph shall be adopted by a majority vote of at least a half (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of the number of shareholders entitled to exercise voting rights at said class shareholders meeting and with at least two-thirds (in cases where a higher proportion is provided for in the articles of incorporation, such proportion) of the voting rights of such shareholders.

• 第一項の出願料 は、国と国以外の者が共同して品種登録出願をする場合であって、品種登録により発生することとなる育成者権について持分の定めがあるときは、同項の規定に かかわらず、同項の農林水産省令で定める出願料の額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Notwithstanding the provision of paragraph (1) of this Article, where the national government and other person jointly file an application for variety registration and they have an agreement on the portion of their respective shares of the breeder's right to be granted upon variety registration, the amount of the application fee set forth in paragraph (1) of this Article shall be the amount calculated by multiplying the amount of the application fee specified by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries pursuant to paragraph (1) of this Article by the percentage of the share of such other person, which shall be paid by such other person.

• 法第百六十九条第五号に規定する契約が第二百八十七条（年金に係る契約の範囲）に規定する生命保険契約等であつて年金のみを支払う内容のものである場合　同号に規定する支払を受けるべき金額に第百八十三条第一項第二号（生命保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額
• Where the contract prescribed in Article 169(v) of the Act is a life insurance contract, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension:　The amount calculated by multiplying the amount receivable prescribed in Article 169(v) of the Act by the ratio prescribed in Article 183(1)(ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc.)

• 当該連結法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）
• The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin

• 理事の数のうちに占める特定の事業者（当該事業者との間に発行済株式の総数の二分の一以上の株式の数を保有する関係その他の内閣府令で定める特別の関係のある者を含む）の関係者（当該事業者及びその役員又は職員である者その他の内閣府令で定める者をいう。（２）において同じ。）の数の割合が三分の一を超えていること。
• The ratio of relevant persons (meaning the business operator and his/her officers or employees and other persons provided by a Cabinet Office Ordinance. The same shall apply in the following 2.) of a specified business operator (including persons who have one half or more of the total number of outstanding shares of the business operator and other persons who have special relationship with the business operator provided by a Cabinet Office Ordinance) exceeds one third of all directors.

• 保険業　当該各事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for the relevant business year, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 第一項の規定にかかわらず、同項に規定する金融商品取引業者、銀行その他の内閣府令で定める者は、その株券等保有割合が百分の五を超えることとなつた日から政令で定める期間内に重要提案行為等を行うときは、その五日前までに、内閣府令で定めるところにより、同項の大量保有報告書を内閣総理大臣に提出しなければならない。
• Notwithstanding the provision of paragraph (1), when a Financial Instruments Business Operator, bank or any other person specified by a Cabinet Office Ordinance which is set forth in the same paragraph intends to conduct an Act of Making Important Suggestion, etc. within a period specified by a Cabinet Order from the date when the Holding Ratio of Share Certificates, etc. have exceeded 5%, such person shall submit to the Prime Minister a Report of Possession of Large Volume prescribed in the same paragraph by five days prior to the date of such Act of Making Important Suggestions, etc., pursuant to the provisions of a Cabinet Office Ordinance.

• 理事の数のうちに占める特定の事業者（当該事業者との間に発行済株式の 総数の二分の一以上の株式の数を保有する関係その他の内閣府令で定める特別の関係のある者を含む）の関係者（当該事業者及びその役員又は職員である者その 他の内閣府令で定める者をいう。（２）において同じ。）の数の割合が三分の一を超えていること。
• The ratio of relevant persons (meaning the business operator and his/her officers or employees and other persons provided by a Cabinet Office Ordinance. The same shall apply in the following 2.) of a specified business operator (including persons who have one half or more of the total number of outstanding shares of the business operator and other persons who have special relationship with the business operator provided by a Cabinet Office Ordinance) exceeds one third of all directors.

• 銀行業　前二年内事業年度のうちいずれかの事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
• Banking business:　Where, out of the sum of the total interest received for any of the business years within the preceding two years, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for any of the business years within the preceding two years, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent

• 保険業　当該国外債発行事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for the business year in which the foreign private bonds were issued, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 共同学科に係る校舎の面積は、それぞれの大学に置く当該共同教育課程を編成する学科を合わせて一の学部とみなしてその種類に応じ別表第三イ又はロの表を適用して得られる面積（次項において「全体校舎面積」という。）をこれらの学科に係る収容定員の割合に応じて按分した面積（次項において「大学別校舎面積」という。）以上とする。
• The area of the school buildings for inter-university departments shall not be smaller than the area calculated by allocating the area obtained by applying table (a) or table (b) of Appended Table 3, by regarding all departments organizing said inter-university curricula at respective universities as a single faculty, in accordance with those departments' types (referred to as the "area of overall school buildings" in the following paragraph), and in accordance with respective universities' ratios of the admission capacity for these departments (referred to as the "specified area of school buildings by university" in the following paragraph).

• 用途地域　建築基準法第五十二条第一項第一号から第四号までに規定する建築物の容積率（延べ面積の敷地面積に対する割合をいう。以下同じ。）並びに同法第五十三条の二第一項及び第二項に規定する建築物の敷地面積の最低限度（建築物の敷地面積の最低限度にあつては、当該地域における市街地の環境を確保するため必要な場合に限る。）
• Use districts:　Floor-area ratio of buildings (ratio of the total floor-area of buildings to the site area. The same shall apply hereinafter) provided for in paragraph (1), Article 52, items (i) through (iv) of the Building Standards Act and the minimum site area for buildings provided for in item (i), paragraph (2), Article 53 of the same Act (Concerning minimum site area for buildings, this is limited to those cases in which it is necessary to secure the urban environment in the said district);

• 前条第一項の規定により第二項一般拠出金の納付を督促したときは、機構は、その督促に係る第二項一般拠出金の額につき年十四・六パーセントの割合で、納付期限の翌日からその完納又は財産差押えの日の前日までの日数により計算した延滞金を徴収する。ただし、督促に係る第二項一般拠出金の額が千円未満であるときは、この限りでない。
• When the Agency demands the payment of the Paragraph 2 general contribution pursuant to the provision of Paragraph 1 of the preceding article, the Agency shall collect penal interest at a rate of 14.6% per annum on the amount of the Paragraph 2 general contribution pertaining to the demand for the days commencing the day following the time limit of payment and ending the day before the day of full payment or property attachment, provided that the same shall not apply if the amount of the Paragraph 2 general contribution pertaining to the demand is less than one thousand yen.

• 法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、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）を乗じて計算した株式等の数又は金額とする。
• The number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued 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):

• 当該株券等につき公開買付けが行われている場合において、当該株券等の発行者以外の者（その者の所有に係る株券等の株券等所有割合が三分の一を超える場合に限る。）が六月を超えない範囲内において政令で定める期間内に政令で定める割合を超える株券等の買付け等を行うときにおける当該株券等の買付け等（前各号に掲げるものを除く。）
• Purchase, etc. of Share Certificates, etc. to be made in excess of the proportion specified by a Cabinet Order during the period specified by a Cabinet Order not exceeding six months by a person other than the Issuer of the Share Certificates, etc. (limited to cases where the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession by the person exceeds one third) in cases where another person's Tender Offer is made for the Share Certificates, etc., (excluding those listed in the preceding items); and

• 前条第二項の規定による請求をした組合員は、同項の請求をした日から十日以内に理事が総会招集の手続をしないときは、行政庁の承認を得て総会を招集することができる。理事の職務を行う者がない場合において、組合員が総組合員の五分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得たときも同様である。
• A member who has made a request under the provisions of paragraph (2) of the preceding Article may convene the general meeting by obtaining the approval of an administrative organ, when no director has instigated the procedure for convening the general meeting within ten days from the day on which he/she has made the request under the same paragraph. The same shall apply when there is no person to perform the duties of a director and when the member has gained the consent of or more one-fifth of all partner (in the case where a lesser proportion is prescribed in the articles of association, such proportion).

• 法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額は、外国法人の発行済株式等に、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）を乗じて計算した株式等の数又は金額とする。
• The number of the shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 66-6, paragraph (2), item (iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first foreign corporation by the ratios 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):

• 当該居住者により所有される外国法令に基づいて設立された法人（以下この項において「外国法人」という。）の株式の数又は出資の金額の当該外国法人の発行済株式の総数又は出資の金額の総額に占める割合が百分の十以上となる場合及びこれに準ずる場合として財務省令で定める場合に該当する場合における当該外国法人の発行に係る証券の取得
• Acquisition of securities issued by a corporation established based on foreign laws and regulations (hereinafter referred to as the 'foreign corporation' in this paragraph) in the cases where the number of shares of the foreign corporation held by the resident or the amount of contribution thereof made by the resident accounts for not less than one-tenth of the total number of issued shares of the foreign corporation or the total amount of contribution thereof and in the cases that fall under those specified by the Ordinance of the Minister of Finance as cases equivalent thereto

• 法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。
• The amount calculated as specified by Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of said domestic corporation by the ratio of the shares, etc. regarding said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of said domestic corporation's issued shares, etc.

• 筆界特定の申請人が二人以上ある場合において、その全員が対象土地の一方の土地の所有権登記名義人等であるときは、各筆界特定の申請人は、その持分（所有権の登記がある一筆の土地にあっては第五十九条第四号の持分、所有権の登記がない一筆の土地にあっては第二十七条第三号の持分。次項において同じ。）の割合に応じて手続費用を負担する。
• Where there are two or more applicants for a parcel boundary demarcation, if all of them are the registered holder of ownership, etc. for either of the subject parcels, those applicants for parcel boundary demarcation shall bear the procedural costs according to their shares (the share set forth in Article 59, item (iv) if there is a registration of ownership relating to the subject parcel, or the share set forth in Article 27, item (iii) if there is no registration of ownership relating to the subject parcel; the same shall apply in the following paragraph).

• 地代等の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の地代等を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。
• If no agreement may be reached between the parties regarding the increase in the amount of Rent, etc., until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year.

• 取引所金融商品市場における有価証券の売買等であつて競売買の方法以外の方法による有価証券の売買等として内閣総理大臣が定めるもの（以下この項において「特定売買等」という。）による買付け等による株券等の買付け等の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超える場合における特定売買等による当該株券等の買付け等
• Sales and purchase or the like of Securities conducted at Financial Instruments Exchange Markets through sales and purchase, etc. of Share Certificates, etc. using a method that is designated by the Prime Minister as a method other than the method of auction (such sales and purchase, etc. of Share Certificates, etc. are hereinafter referred to as 'Specified Sales and Purchase, etc.' in this paragraph) after which the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession by the person who conducted the Purchase, etc. exceeds one third;

• 第一種低層住居専用地域又は第二種低層住居専用地域　建築基準法第五十三条第一項第一号に規定する建築物の建ぺい率（建築面積の敷地面積に対する割合をいう。以下同じ。）、同法第五十四条に規定する外壁の後退距離の限度（低層住宅に係る良好な住居の環境を保護するため必要な場合に限る。）及び同法第五十五条第一項に規定する建築物の高さの限度
• Category 1 low-rise exclusive residential districts or category 2 low-rise exclusive residential districts:　Building coverage ratio (ratio of the building area to the site area. The same shall apply hereinafter.) provided for in item (i), paragraph (1), Article 53 of the Building Standards Act; the minimum required setback distance from the external wall provided for in Article 54 of the same Act (limited to those cases in which it is necessary to conserve a favorable dwelling environment for low-rise housing); and building height limits provided for in paragraph (1), Article 55 of the same Act;

• 合併後の会社の主要株主の氏名又は商号若しくは名称、住所又は所在地、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この条から第百二十一条までにおいて同じ。）の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面
• a document stating each Major Shareholder of a Stock Company Resulting from a Merger listing the name, trade name, address, proportion of Voting Rights (which means a Voting Right as prescribed in Article 86, paragraph (1) of the Act; the same shall apply hereinafter in this Article through Article 121) held to the total number of Voting Rights, and its relationship with the applicant (limited to cases where Major Shareholders are officers or employees of an applicant or the Parent Company, Subsidiary, Affiliated Company, or its officers or employees);

• 建物の借賃の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。
• If no agreement may be reached between the parties regarding the increase in the amount of the building rent, until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year.

• 保険業　前二年内事業年度のうちいずれかの事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for any of the business years within the preceding two years, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 表示されている情報は、メッセージ群の名前（マウスオーバー時に、詳細な情報を提供する）、群内のメッセージの総数、未翻訳メッセージの数、完了割合と古くなったメッセージの割合です。割合を示すセルは、その状況を見やすくする色で表示されています（赤がやるべきことが多く、緑はより完成している状態）。また、すべての行は並び替えが可能です。
• The information displayed are a message group name, which provides more information when hovering over it, the total number of messages in the group, the number of untranslated messages, the completion percentage, and the percentage of outdated messages. Cells with percentages are colour coded for easy identification of the status; red is much to be done, green is more complete. All columns can be sorted.

• 法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。
• The amount calculated as specified by Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89, paragraph (4), item (vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of said consolidated corporation by the ratio of the shares, etc. regarding said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of said consolidated corporation's issued shares, etc.

• 信託会社の主要株主（第五条第五項に規定する主要株主をいう。以下同じ。）となった者は、対象議決権保有割合（対象議決権の保有者の保有する当該対象議決権の数を当該信託会社の総株主の議決権の数で除して得た割合をいう。）、保有の目的その他内閣府令で定める事項を記載した対象議決権保有届出書を、遅滞なく、内閣総理大臣に提出しなければならない。
• A person who has become a Major Shareholder of a Trust Company (meaning a Major Shareholder as prescribed in Article 5(5); the same shall apply hereinafter) shall submit a notification of Subject Voting Rights Held to the Prime Minister, stating the Ratio of the Subject Voting Rights Held (meaning the rate calculated by dividing the number of Subject Voting Rights held by a person holding said Subject Voting Rights by the number of voting rights of all shareholders of said Trust Company), the purpose of such holding, and other matters specified by a Cabinet Office Ordinance without delay.

• 貸金業者は、貸付けに係る契約の締結に際し、その相手方又は相手方となろうとする者に対し、保証料に係る契約（締結時において保証料の額又は保証料の主たる債務の元本に対する割合が確定していない保証料に係る契約として内閣府令で定めるものに該当するものに限る。）を、保証業者との間で締結することを当該貸付けに係る契約の締結の条件としてはならない。
• A Money Lender shall not, when concluding a loan contract, require the counterparty or the person who intends to be the counterparty to said loan contract to conclude a contract for guarantee charges (limited to those which fall under the contract for guarantee charges as specified by a Cabinet Office Ordinance wherein the amount of guarantee charges or the proportion of guarantee charges to the principal of the principal obligation is not fixed at the time of conclusion of said contract) with a Guarantee Business Operator, as a condition for concluding said loan contract.

• 受託者が前項第一号に定める義務の全部又は一部を履行した場合には、同項第二号に掲げる受益者は、当該履行された金額に同号の給付額の同項第一号の給付額に対する割合を乗じて得た金額の限度で同項第二号に定める義務を免れ、受益者が同号に定める義務の全部又は一部を履行した場合には、受託者は、当該履行された金額の限度で同項第一号に定める義務を免れる。
• Where the trustee has satisfied the whole or part of the liability specified in item (i) of the preceding paragraph, the beneficiary set forth in item (ii) of said paragraph shall be released from the liability specified in item (ii) of said paragraph up to the amount obtained by multiplying the amount of liability satisfied by the ratio of the distributed amount as set forth in item (ii) of said paragraph to the distributed amount set forth in item (i) of said paragraph, and where the beneficiary has satisfied the liability specified in item (ii) of said paragraph in whole or in part, the trustee shall be released from the liability specified in item (i) of said paragraph up to the amount of liability satisfied.
• Where the trustee has satisfied the liability specified in item (i) of the preceding paragraph in whole or in part, the beneficiary set forth in item (ii) of said paragraph shall be released from the liability specified in item (ii) of said paragraph up to the amount obtained by multiplying the amount of liability satisfied by the ratio of the distributed amount as set forth in item (ii) of said paragraph to the amount delivered as set forth in item (i) of said paragraph, and where the beneficiary has satisfied the liability specified in item (ii) of said paragraph in whole or in part, the trustee shall be released from the liability specified in item (i) of said paragraph up to the amount of liability satisfied.

• 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)

• 吸収分割承継株式会社（合同会社が吸収分割をする場合における当該吸収分割承継株式会社に限る。）は、効力発生日後遅滞なく、吸収分割合同会社と共同して、吸収分割により吸収分割承継株式会社が承継した吸収分割合同会社の権利義務その他の吸収分割に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録を作成しなければならない。
• The Succeeding Stock Company in Absorption-type Company Split (limited to the Succeeding Stock Company in Absorption-type Company Split where the Limited Liability Company effects the Absorption-type Company Split) shall, without delay after the Effective Day, prepare, jointly with the Splitting Limited Liability Company in Absorption-type Company Split, documents or Electromagnetic Records that state or record the rights and obligations that the Succeeding Stock Company in Absorption-type Company Split succeeded to by transfer from the Splitting Limited Liability Company in Absorption-type Company Split through the Absorption-type Company Split and any other matters prescribed by the applicable Ordinance of the Ministry of Justice as those concerning an Absorption-type Company Split.

• 地方公共団体その他の政令で定める者（以下この条、第百六条の十四及び第百六条の十七において「地方公共団体等」という。）は、第百三条の二第一項の規定にかかわらず、内閣府令で定めるところにより、内閣総理大臣の認可を受けて、株式会社金融商品取引所の総株主の議決権の保有基準割合以上百分の五十以下の数の対象議決権を取得し、又は保有することができる。
• Notwithstanding the provisions of Article 103-2(1), the local government or any other person specified by a Cabinet Order (hereinafter referred to as the 'Local Government, etc.' in this Article, Article 106-14 and Article 106-17) may, with an authorization of the Prime Minister, acquire or hold the Subject Voting Rights not less than the Holding Ratio Threshold but not more than 50 percent of the Holding Ratio Threshold of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange, pursuant to the provisions of a Cabinet Office Ordinance.

• 当該調整適用対象留保金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 eligible retained income for adjustment 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).

• 偏位感度（距離の変化量に対するＤＤＭ変化量の割合をいう。）は、半コースセクターと滑走路進入端を含む鉛直面との交線上において、毎メートル〇・〇〇一四五であり、かつ、その偏差は、カテゴリー一ＩＬＳ又はカテゴリー二ＩＬＳのローカライザー装置にあつては一七パーセントを、カテゴリー三ＩＬＳのローカライザー装置にあつては一〇パーセントを超えないこと。
• The deviation sensitivity (which refers to a magnitude of DDM value variation depending on the variation of distance) shall be 0.00145 per minute on the intersection line of semi course sector and a vertical plane including a runway approach end

• 第二項の場合において、特定保有者は、特定保有者となつた日から三月以内に、金融商品取引所持株会社の保有基準割合未満の数の対象議決権の保有者となるために必要な措置をとらなければならない。ただし、当該特定保有者が地方公共団体等である場合であつて、当該地方公共団体等が第百六条の十七第一項の規定により内閣総理大臣の認可を受けたときは、この限りでない。
• In the case prescribed in paragraph (2), a Specified Holder shall take necessary measures to become a holder of the Subject Voting Rights of a Financial Instruments Exchange Holding Company less than the Holding Ratio Threshold, within three months from the day when said person has become a Specified Holder; provided, however, that this shall not apply to the cases where said Specified Holder is the Local Government, etc. and said Local Government, etc. has obtained an authorization of the Prime Minister under the provisions of Article 106-17(1).

• 投資法人の業務の執行に関し、不正の行為又は法令若しくは規約に違反する重大な事実があることを疑うに足りる事由があるときは、発行済投資口の百分の三（これを下回る割合を規約で定めた場合にあつては、その割合）以上の口数の投資口を有する投資主は、当該投資法人の業務及び財産の状況を調査させるため、内閣総理大臣に対し、検査役の選任の申立てをすることができる。
• When there are sufficient grounds for suspecting that there has been misconduct or that there is a material fact in violation of laws and regulations or of the certificate of incorporation with regard to the execution of an Investment Corporation's business, an Investor who holds more than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity may file a petition with the Prime Minister to appoint an inspector for the investigation of the status of the business and property of the relevant Investment Corporation.

• 地代等の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の地代等の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた地代等の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。
• If no agreement may be reached between the parties regarding the decrease in the amount of Rent, etc., until the judicial decision on establishing the decreased amount as valid becomes final and binding, the party which has received that request may request payment of Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the Rent, etc. that has already been paid exceeds the Rent, etc. amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received.

• 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

• 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

• 都道府県が、災害その他の厚生労働省令で定める特別の事情があることにより、障害児施設支援に要する費用を負担することが困難であると認めた施設給付決定保護者が受ける障害児施設給付費の支給について第二十四条の二第二項の規定を適用する場合においては、同項中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において都道府県が定めた割合」とする。
• In the case where the prefectural government applies the provision of paragraph (2) of Article 24-2 to payments of Institutional Benefits for Disabled Children to a Recognized Beneficiary Guardian since it finds difficult for him/her to bear expenses spent for institutional support for disabled children due to disaster or other special circumstances specified by an Ordinance of the Ministry of Health, Labour and Welfare, the term "ninety-hundredths (90/100)" referred to in the same paragraph shall be replaced with "a percentage specified by the prefectural government within a range more than ninety-hundredths (90/100) and not more than the full amount (100/100) thereof".

• 譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五（当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合）以上に相当する数又は金額の株式又は出資の譲渡をしたこと。
• In the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b), including the foreign corporation referred to in (b) of the said item, transferred shares or capital contributions which are equivalent to five percent (in the case where the said business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the said business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.

• 第二項の場合において、特定保有者は、特定保有者となつた日から三月以内に、株式会社金融商品取引所の保有基準割合未満の数の対象議決権の保有者となるために必要な措置をとらなければならない。ただし、当該特定保有者が第百六条の三第一項に規定する地方公共団体等である場合であつて、当該地方公共団体等が同項の規定により内閣総理大臣の認可を受けたときは、この限りでない。
• In the case prescribed in paragraph (2), a Specified Holder shall take necessary measures to become a holder of the Subject Voting Rights of a Stock Company-Type Financial Instruments Exchange less than the Holding Ratio Threshold within three months from the day when said person has become a Specified Holder; provided, however, that this shall not apply to the cases where said Specified Holder is the Local Government, etc. prescribed in Article 106-3(1) and said Local Government, etc. has obtained an authorization of the Prime Minister under the provisions of that paragraph.

• ところが、国民協会の中で国粋主義者の占める割合が強くなると、次第に政府との関係は悪化し、特に第2次伊藤内閣期に入ると、民党の中核であった自由党_(日本)が政府と接近して共同歩調を取る一方で、逆に国民協会が同内閣が進める条約改正を批判して立憲改進党と共同して硬六派を組織するなど、吏党・民党がそれぞれ「親政府」・「反政府」を意味するものではなくなっていった。
• However, their relationship with the government gradually soured as the Kokumin Kyokai had the highest percentage of nationalists, and especially during the Second Ito Cabinet, the Kokumin Kyokai conversely organized the Koroppa (hard-line six parties) cooperating with the Rikken Kaishinto by accusing the Cabinet of forwarding the revision of a treaty while the Jiyuto (Liberal Party of Japan), the hard core of the Minto party, approached the government and took concerted action, and thus the Rito party and Minto party were no long entirely 'pro-government' or 'anti-government'.

• 新設分割設立株式会社（一又は二以上の合同会社のみが新設分割をする場合における当該新設分割設立株式会社に限る。）は、その成立の日後遅滞なく、新設分割合同会社と共同して、新設分割により新設分割設立株式会社が承継した新設分割合同会社の権利義務その他の新設分割に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録を作成しなければならない。
• The Stock Company Incorporated through Incorporation-type Company Split (limited to the Stock Company Incorporated through Incorporation-type Company Split where only a Limited Liability Company(ies) effects the Incorporation-type Company Split) shall, without delay after the day of its formation, prepare, jointly with the Splitting Limited Liability Company in Incorporation-type Company Split, documents or Electromagnetic Records that state or record the rights and obligations that the Stock Company Incorporated through Incorporation-type Company Split succeeded to by transfer from the Splitting Limited Liability Company in Incorporation-type Company Split through the Incorporation-type Company Split and any other matters prescribed by the applicable Ordinance of the Ministry of Justice as those concerning an Incorporation-type Company Split.

• 市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、障害福祉サービスに要する費用を負担することが困難であると認めた支給決定障害者等が受ける次の各号に掲げる介護給付費等の支給について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。
• In the case of applying the provisions listed in each of the following paragraphs concerning grant of nursing care payment listed in such each paragraph which persons with disabilities given grant decision who municipalities acknowledge to have difficulties to bear the expenses required for welfare service for persons with disabilities due to special reason such as casualty or other circumstances prescribed in Ordinance of the Ministry of Health, Labour and Welfare receive, the descriptions of 90/100 therein shall be replaced with "a rate specified by municipalities within a range from over 90/100 to not less than 100/100.

• 建物の借賃の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた建物の借賃の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。
• If no agreement may be reached between the parties regarding the decrease in the amount of the building rent, until the judicial decision on establishing the decreased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to request payment of the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid exceeds the building rent amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received.

• 法第四十条の四第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、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）を乗じて計算した議決権の数とする。
• The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 40-4, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 40-4, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) of a first foreign corporation by the ratios 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):

• 子会社（私的独占の禁止及び公正取引の確保に関する法律第二条第十項に規定する子会社をいい、同法第九条第四項において子会社とみなされるものを含む。以下この号において同じ。）の株式の取得価額（最終の貸借対照表において別に付した価額があるときは、その価額）の合計額の当該会社の総資産の額から子会社に対する貸付額の合計額を差し引いたものに対する割合が百分の五十を超える会社
• The company which the ratio of total sum of acquisition value (or other value if it is so listed in the latest balance sheet) in order to obtain its subsidiary company's (meaning subsidiary companies prescribed in Article 2 paragraph (10) of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade and including those that shall be deemed to be subsidiary companies under Article 9 paragraph (4) of said Act; hereinafter the same shall apply in this item) share to the remaining value which total sum of said company's loan to said subsidiary company is deducted from value of total asset of said company is more than fifty to one hundred.

• 前項の規定にかかわらず、前条第三項第三号若しくは第八号に掲げる事項又は同条第五項の規定により組合契約書に記載し、若しくは記録する事項（組合契約書において第三十三条に規定する組合員の損益分配の割合について定めをする場合にあっては、当該割合に関する事項を除く。）に係る組合契約の変更については、組合契約書において総組合員の同意を要しない旨の定めをすることを妨げない。
• Notwithstanding the preceding paragraph, a Written Partnership Agreement may provide that the consent of all partners is not required to make any modification to the Partnership Agreement with respect to the matters listed in item (iii) or (viii) of paragraph 3 of Article 4 or the matters stipulated or recorded pursuant to paragraph 5 of Article 4 (except, if the Written Partnership Agreement provides for a proportion in relation to sharing of profits and losses to the partners as set out in Article 33, the matters concerning such proportion).

• 法第六十六条の六第二項第四号に規定する間接に有するものとして政令で定める外国法人の議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、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）を乗じて計算した議決権の数とする。
• The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 66-6, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 66-6, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) of a first foreign corporation by the ratios 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):

• 前項ただし書の規定にかかわらず、事業協同組合及び事業協同小組合は、次の各号に掲げる事業については、当該各号に定める期間に限り、一事業年度における組合員以外の者の事業の利用分量の総額の当該事業年度における組合員の利用分量の総額に対する割合が当該各号ごとに百分の百を超えない範囲内において政令で定める割合を超えない範囲内において、組合員以外の者に利用させることができる。
• Notwithstanding the provisions of the proviso to the preceding paragraph, a business cooperative or a minor business cooperative may have non-partner utilize the businesses listed in the following items, only during the periods respectively prescribed in those items, to the extent that the percentage of the total value of the amount of utilize of businesses by non-partner during a single business year to the total value of the volume of utilize by its partner during said business year does not exceed the percentage specified by a Cabinet Order not exceeding one hundred percent for each of those items:

• 前項の規定にかかわらず、次に掲げる投資主総会の決議は、発行済投資口の過半数の投資口を有する投資主が出席し、出席した当該投資主の議決権の三分の二（これを上回る割合を規約で定めた場合にあつては、その割合）以上に当たる多数をもつて行わなければならない。この場合においては、当該決議の要件に加えて、一定の数以上の投資主の賛成を要する旨その他の要件を規約で定めることを妨げない。
• Notwithstanding the provisions of the preceding paragraph, resolutions at the Investors' meetings listed in the following items shall be effected by a majority of two-thirds or more of the votes (in cases where a higher proportion is provided for in the certificate of incorporation, such proportion) of the Investors present at the meeting, where the Investors holding the majority of Issued Investment Equity are present. In this case, it is not precluded that the certificate of incorporation should be provided, in addition to such requirements for resolution, to the effect that the agreement of a certain number or more of the Investors is required or any other requirements:

• 第二項の規定にかかわらず、第一項に規定する金融商品取引業者、銀行その他の内閣府令で定める者は、同項の大量保有報告書又は第二項の変更報告書を提出した後に株券等保有割合が百分の一以上増加した場合であつて、当該増加した日から政令で定める期間内に重要提案行為等を行うときは、その五日前までに、内閣府令で定めるところにより、同項の変更報告書を内閣総理大臣に提出しなければならない。
• Notwithstanding the provision of paragraph (2), when the Holding Ratio of Share Certificates, etc. of a Financial Instruments Business Operator, bank or any other person specified by a Cabinet Office Ordinance which is set forth in paragraph (1) has increased by 1% or more after the submission of the Report of Possession of Large Volume under the same paragraph or the Change Report under paragraph (2), and when any of said persons intends to conduct an Act of Making Important Suggestions, etc. within the period specified by a Cabinet Order from the date of said increase, such person shall submit to the Prime Minister a Change Report under the same paragraph by five days prior to the date of such Act of Making Important Suggestions, etc., pursuant to the provisions of a Cabinet Office Ordinance.

• 第一号の場合において、国外源泉所得に係る各種所得で国外の支払に係るものが二以上あるときは、それぞれの各種所得について、同号の規定により送金があつたものとみなされる国外源泉所得に係る送金額に当該各種所得の金額（第二号後段に規定する所得については、同号後段の規定により計算した金額）がその合計額のうちに占める割合を乗じて計算した金額に相当する金額の送金があつたものとみなす。
• In the case referred to in item (i), if there are two or more types of income categorized as foreign source income that is paid outside Japan, it shall be deemed that with regard to the amount of each type of income, the amount equivalent to the amount calculated by multiplying the amount of remittance pertaining to the foreign source income that is deemed to be remitted pursuant to the provision of the said item by the ratio of the amount of the said type of income (in the case of the income prescribed in the second sentence of item (ii), the amount calculated pursuant to the provision of the second sentence of the said item) to the sum of the amounts of the said types of income.

• 取引所金融商品市場外における株券等の買付け等（取引所金融商品市場における有価証券の売買等に準ずるものとして政令で定める取引による株券等の買付け等を除く。第四号において同じ。）であつて著しく少数の者から株券等の買付け等を行うものとして政令で定める場合における株券等の買付け等の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超える場合における当該株券等の買付け等
• Purchase, etc. of Share Certificates, etc. conducted outside of Financial Instruments Exchange Markets (excluding Purchase, etc. of Share Certificates, etc. conducted through transactions specified by a Cabinet Order as being equivalent to sales and purchase or the like of Securities conducted in Financial Instruments Exchange Markets; the same shall apply in paragraph (iv)) which falls under the categories of Purchase, etc. of Share Certificates, etc. which is specified by a Cabinet Order as Purchase, etc. from an extremely small number of persons and after which the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession by the person who conducted the Purchase, etc. exceeds one third;

• 意匠権又は意匠登録を受ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の意匠権又は意匠登録を受ける権利について第一項又は第二項の規定により納付すべき手数料（政令で定めるものに限る。）は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Where the State has joint ownership of a design right or a right to obtain a design registration with a person other than the State, and the portion of their respective shares of said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order) shall be determined as the sum of the provided fees multiplied by the ratios of the shares of each person other than the State, and, the person(s) other than the State shall pay such amounts.

• 同条第一項に規定する資本金等の額は、外国法人の資本金等の額にその外国法人の総資産の価額のうちにその外国法人の国内にある総資産（国内において事業を行う外国法人については、その外国法人の国外にある資産で当該国内において行う事業に係るものを含む。）の価額の占める割合を乗じて計算した金額とし、同項に規定する所得の金額は、法第百四十二条に規定する国内源泉所得に係る所得の金額とする。
• of the Act:　The amount of stated capital, etc. prescribed in paragraph (1) of the said Article shall be the amount calculated by multiplying the amount of the foreign corporation's stated capital, etc. by the rate of the value of all of the foreign corporation's assets located in Japan (in the case of a foreign corporation which conducts a business in Japan, including its assets located outside Japan that pertain to the said business conducted in Japan) of the value of all of the foreign corporation's assets in the world, and the amount of income prescribed in the said paragraph shall be the amount of income categorized as domestic source income prescribed in Article 142 of the Act;

• 前項の規定による承認の決議は、各種類権利者集会ごとに当該種類権利者集会に係る受益権の元本持分の合計の二分の一（三分の一以上の割合を特定目的信託契約で定めた場合にあっては、その割合）を超える当該元本持分を有する受益証券の権利者が出席し、かつ、その議決権の三分の二（これを上回る割合を特定目的信託契約で定めた場合にあっては、その割合）以上に当たる多数をもって行わなければならない。
• The resolution for approval under the preceding paragraph shall be made at each Class Beneficiary Certificate Holders' Meeting by a two-thirds or greater majority (if a higher proportion is provided for in the Specific Purpose Trust Contract, such a proportion) of the votes of Beneficiary Certificate Holders attending the meeting, where those Beneficiary Certificate Holders in attendance hold more than half (if a proportion of one-third or more is provided for in the Specific Purpose Trust Contract, such a proportion) of the total Share of Principal of the beneficial interest pertaining to said Class Beneficiary Certificate Holders' Meeting.

• 当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
• The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said domestic corporation pays for the relevant business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item

• 前項の破産手続においては、同項の破産債権については、第一項の再生計画により弁済を受けた場合であっても、従前の再生債権の額をもって配当の手続に参加することができる債権の額とみなし、破産財団に当該弁済を受けた額を加算して配当率の標準を定める。ただし、当該破産債権を有する破産債権者は、他の同順位の破産債権者が自己の受けた弁済と同一の割合の配当を受けるまでは、配当を受けることができない。
• In the bankruptcy proceedings set forth in the preceding paragraph, even if any amount is paid for a bankruptcy claim set forth in paragraph (1) based on the rehabilitation plan set forth in said paragraph, the initial amount of the rehabilitation claim shall be deemed to be the amount of the claim that may enter into the procedure for a liquidating distribution, and the basis for calculating the percentage of distribution shall be determined by adding such amount paid to the bankruptcy estate; provided, however, that the bankruptcy creditor who holds such bankruptcy claim may not receive a liquidating distribution until any other bankruptcy creditor with the same priority as his/hers receives a liquidating distribution at the same proportion as he/she has received payment.

• 前項の特別関係者（同項第二号に掲げる者で当該株券等の発行者の株券等の買付け等を行うものを除く。）にあつては、内閣府令で定めるところにより、その者の所有に係る当該株券等に係る議決権の数の合計を、当該発行者の総議決権の数にその者及び前号に掲げる株券等の買付け等を行う者の所有に係る当該発行者の発行する新株予約権付社債券その他の政令で定める有価証券に係る議決権の数を加算した数で除して得た割合
• as for Persons in Special Relationship as defined in the preceding paragraph (excluding persons who fall under the category specified in item (ii) of the preceding paragraph and conduct Purchase, etc. of any Share Certificates, etc. issued by the Issuer of the Share Certificates, etc.), the rate obtained, pursuant to the provisions of a Cabinet Office Ordinance, by dividing the total of the number of the voting rights pertaining to the Share Certificates, etc. in possession by that person, by the number obtained by adding the total number of voting rights issued by the Issuer to the number of voting rights pertaining to bonds with share option or other Securities specified by a Cabinet Order issued by the Issuer and held by that person and the person conducting the Purchase, etc. of the Share Certificates, etc. referred to in the preceding item.

• 当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
• The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said consolidated corporation pays for the relevant consolidated business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item

• 前二項に規定する「市場 占有率」とは、一定の取引分野において一定の期間内に供給される商品若しくは役務の数量のうち一若しくは二以上の事業者が供給し、若しくは供給を受ける当 該商品若しくは役務の数量の占める割合又は一定の取引分野において一定の期間内に供給される商品若しくは役務の価額のうち一若しくは二以上の事業者が供給 し、若しくは供給を受ける当該商品若しくは役務の価額の占める割合をいう。
• The term 'market share' provided for in the preceding two paragraphs means the ratio of the volume of goods or services that one or two or more entrepreneurs supply or receive supply of, to the aggregate total volume of the said goods or services supplied in any particular field of trade within a particular period, or the ratio of the value of goods or services that one or two or more entrepreneurs supply or receive supply of, to the aggregate total value of the said goods or services supplied in any particular field of trade within a particular period.

• 第一項第一号の承諾を行う権利者集会の決議は、総元本持分の二分の一（三分の一以上の割合を特定目的信託契約で定めた場合にあっては、その割合）を超える元本持分を有する受益証券の権利者が出席し、かつ、その議決権の三分の二（これを上回る割合を特定目的信託契約で定めた場合にあっては、その割合）以上に当たる多数をもって行わなければならない。この場合において、第二百四十四条第三項の規定は、適用しない。
• A resolution made at a Beneficiary Certificate Holders' Meeting to grant the approval set forth in paragraph (1)(i) shall be made by a two-thirds or greater majority (if a higher proportion is provided for in the Specific Purpose Trust Contract, such a proportion) of the votes of Beneficiary Certificate Holders attending the meeting, where those Beneficiary Certificate Holders in attendance hold at least one half (if a proportion of one-third or more is provided for in the Specific Purpose Trust Contract, such a proportion) of the total Share of Principal. In this case, the provisions of Article 244(3) shall not apply.

• その本店所在地国以外の国又は地域に所在する法人から受ける配当等の額でその有する株式等（株式又は出資をいう。以下この節において同じ。）の数又は金額の当該法人の発行済株式又は出資（自己が有する自己の株式等を除く。）の総数又は総額（以下この節において「発行済株式等」という。）のうちに占める割合が当該本店所在地国の法令に定められた割合以上であることを要件として課税標準に含まれないこととされるもの
• The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which is not to be included in the foreign corporation tax base, on the condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by the laws and regulations of said state of the head office
• The amount of a dividend, etc. received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning the shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office
• The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the foreign affiliated person out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者
• A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• 議決権保有割合（銀行議決権大量保有者の保有する当該銀行議決権大量保有者がその総株主の議決権の百分の五を超える数の株式の保有者である銀行又は銀行持株会社の議決権の数を、当該銀行又は当該銀行持株会社の総株主の議決権で除して得た割合をいう。以下この章において同じ。）に関する事項、取得資金に関する事項、保有の目的その他の銀行又は銀行持株会社の議決権の保有に関する重要な事項として内閣府令で定める事項
• Matters concerning the Proportion of Voting Rights Held (meaning the proportion obtained by dividing the number of voting rights in the Bank or Bank Holding Company held by the Major Holder of Voting Rights in the Bank, where that Major Holder of Voting Rights in the Bank holds shares amounting to more than five hundredths of the voting rights of all shareholders, by the number of voting rights of all of that Bank's or Bank Holding Company's shareholders; hereinafter the same shall apply in this Chapter), matters concerning funds for the acquisition, the purpose of holding the voting rights, and any other matters specified by Cabinet Office Ordinance as important matters concerning voting rights held in a Bank or Bank Holding Company;

• 当該他の外国法人の株主等である外国法人の発行済株式等の百分の五十を超える数又は金額の株式等が前項第一号及び第二号に掲げる外国法人によつて所有されている場合　当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）
• Where a first foreign corporation as listed in item (i) and item (ii) of the preceding paragraph holds over 50 percent of the number or the amount of the issued shares, etc. of a foreign corporation which is the shareholder, etc. of a second foreign corporation:　The ratio of the number or the amount of the shares, etc. of said second foreign corporation that are held by the foreign corporation which is its shareholder, etc. out of the total issued shares, etc. of said second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)
• Where a first foreign corporation listed in item (i) and item (ii) of the preceding paragraph holds over 50 percent of the number or the amount of the issued shares, etc. of a foreign corporation which is the shareholder, etc. of a second foreign corporation:　The ratio of the number or the amount of the shares, etc. of said second foreign corporation held by said foreign corporation which is its shareholder, etc. out of the total issued shares, etc. of said second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)
• Where a first foreign corporation listed in item (i) and item (ii) of the preceding paragraph holds over 50 percent of the number or the amount of the issued shares, etc. in a foreign corporation which is a shareholder, etc. of the second foreign corporation:　The ratio of the number or the amount of the shares, etc. in the second foreign corporation held by said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である連結法人
• A consolidated corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である内国法人
• A domestic corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• 前項に規定する直接及び間接保有の株式等とは、当該連結法人に係る国外支配株主等が直接に保有する当該連結法人の株式等及び当該国外支配株主等が間接に保有する当該連結法人の株式等（当該連結法人の発行済株式等に、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）を乗じて計算した株式等をいう。）の総数又は合計額をいう。
• The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of a consolidated corporation's shares, etc. that are held directly by its foreign controlling shareholder, etc. and the consolidated corporation's shares, etc. that are held indirectly by said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying said consolidated corporation's issued shares, etc. 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)):

• 前項に規定する直接及び間接保有の株式等とは、当該内国法人に係る国外支配株主等が直接に保有する当該内国法人の株式等及び当該国外支配株主等が間接に保有する当該内国法人の株式等（当該内国法人の発行済株式等に、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）を乗じて計算した株式等をいう。）の総数又は合計額をいう。
• The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of a first domestic corporation's shares, etc. that are held directly by its foreign controlling shareholder, etc. and its shares, etc. that are held indirectly by said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying said domestic corporation's issued shares, etc. 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):

• 受益証券発行信託においては、第九十二条第一号の規定にかかわらず、次に掲げる権利の全部又は一部について、総受益者の議決権の十分の一（これを下回る割合を信託行為において定めた場合にあっては、その割合。以下この項において同じ。）以上の割合の受益権を有する受益者又は現に存する受益権の総数の十分の一以上の数の受益権を有する受益者に限り当該権利を行使することができる旨の信託行為の定めを設けることができる。
• In the case of a trust with certificate of beneficial interests, notwithstanding the provisions of Article 92, item (i), provisions may be established in the terms of trust to the effect that, with regard to all or part of the following rights, such rights may be exercised only by a beneficiary who holds a beneficial interest which represents not less than one-tenth of the voting rights of all beneficiaries (or any smaller proportion provided for by the terms of trust; hereinafter the same shall apply in this paragraph) or a beneficiary who holds a beneficial interest which represents not less than one-tenth of the total number of existing beneficial interests:

• 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):

• 金銭の貸付けを行う者が、年百九・五パーセント（二月二十九日を含む一年については年百九・八パーセントとし、一日当たりについては〇・三パーセントとする。）を超える割合による利息（債務の不履行について予定される賠償額を含む。以下同じ。）の契約をしたときは、五年以下の懲役若しくは千万円以下の罰金に処し、又はこれを併科する。当該割合を超える割合による利息を受領し、又はその支払を要求した者も、同様とする。
• When a person lending money forms a contract to receive annual interest (including the amount of liquidated damages with respect to failure to perform the obligation, the same shall apply hereinafter) exceeding 109.5 percent (109.8 percent provided that the year includes 29 February, daily interest exceeding 0.3 percent), he or she shall be punished by imprisonment with work for not more than five years or a fine of not more than 10,000,000 yen, or both. The same shall apply to a person who receives or demands such interest.

• 法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。
• The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5, paragraph (2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to the domestic corporation's foreign controlling shareholder, etc. and fund provider, etc. which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to said specified bond transaction with a repurchase/resale agreement, etc.

• 使用者が第二十七条の二十の規定による裁判所の命令に違反したときは、五十万円（当該命令が作為を命ずるものであるときは、その命令の日の翌日から起算して不履行の日数が五日を超える場合にはその超える日数一日につき十万円の割合で算定した金額を加えた金額）以下の過料に処する。第二十七条の十三第一項（第二十七条の十七の規定により準用する場合を含む。）の規定により確定した救済命令等に違反した場合も、同様とする。
• When an employer has violated an order of the court pursuant to the provisions of Article 27-20, the said employer shall be punished by a civil fine not exceeding five hundred thousand yen (in cases where the said order demands physical action, and where the number of the nonperformance days from the day following the date of order exceeds five days, the amount obtained by multiplying one hundred thousand yen by the number of days exceeding five shall be added). The same shall apply to cases in which an employer has violated an order, etc., for relief which has become final pursuant to the provisions of Article 27-13, paragraph 1 (including cases where the provisions of Article 27-17 apply mutatis mutandis)..

• 議決権保有割合（銀行議決権大量保有者の保有する当該銀行議決権大量保有者がその総 株主の議決権の百分の五を超える数の株式の保有者である銀行又は銀行持株会社の議決権の数を、当該銀行又は当該銀行持株会社の総株主の議決権で除して得た 割合をいう。以下この章において同じ。）に関する事項、取得資金に関する事項、保有の目的その他の銀行又は銀行持株会社の議決権の保有に関する重要な事項 として内閣府令で定める事項
• Matters concerning the Proportion of Voting Rights Held (meaning the proportion obtained by dividing the number of voting rights of the Bank or Bank Holding Company held by the Major Holder of the Bank's Voting Rights, where that Major Holder of the Bank's Voting Rights holds shares relating to more than five hundredths of the Voting Rights Held by All of the Shareholders, by the number of Voting Rights Held by All of the Shareholders of that Bank or Bank Holding Company; hereinafter the same shall apply in this Chapter), matters concerning funds for the acquisition, the purpose of holding the voting rights, and any other matters specified by a Cabinet Office Ordinance as important matters concerning the holding of voting rights of a Bank or Bank Holding Company;

• 貸金業を営む者が業として行う金銭を目的とする消費貸借の契約（手形の割引、売渡担保その他これらに類する方法によつて金銭を交付する契約を含む。）において、年百九・五パーセント（二月二十九日を含む一年については年百九・八パーセントとし、一日当たりについては〇・三パーセントとする。）を超える割合による利息（債務の不履行について予定される賠償額を含む。）の契約をしたときは、当該消費貸借の契約は、無効とする。
• With regard to a contract for monetary loans made by a Money Lender on a regular basis (including contracts where money is to be delivered based on a discount of negotiable instruments, security by sale, or any other method similar thereto), where a contract for interest whose interest rate exceeds 109.5% per annum (in the case of a leap year, such interest rate shall be 109.8% per annum, and the per diem interest rate shall be 0.3%) has been concluded (agreed liquidated damages for default shall be included as interest), said contract for monetary loans shall be void.

• 共同学科に係る専任教員の数は、それぞれの大学に置く当該共同教育課程を編成する学科を合わせて一の学部とみなして、その種類及び規模に応じ別表第一イの表の中欄又はロの表を適用して得られる教授等の数（次項において「全体専任教員数」という。）をこれらの学科に係る収容定員の割合に応じて按分した数（その数に一に満たない端数があるときはこれを切り捨てる。以下この条において「大学別専任教員数」という。）以上とする。
• The number of full-time teachers for inter-university departments shall not be less than the number calculated by allocating the number of professors, etc. obtained by applying the middle column of table (a) or table (b) of Appended Table 1, by deeming all departments organizing said inter-university curricula at respective universities to be a single faculty, in accordance with those departments' types and sizes (referred to as the "number of overall full-time teachers" in the following paragraph), and in accordance with respective universities' ratios of the admission capacity for these departments (when there is a fraction of less than one, such fraction shall be rounded off; hereinafter referred to as the "specified number of full-time teachers by university" in this Article).

• 特許権又は特許を受 ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の特許権又は特許を受ける権利について第一項又は第二 項の規定により納付すべき手数料（出願審査の請求の手数料以外の政令で定める手数料に限る。）は、これらの規定にかかわらず、これらに規定する手数料の金 額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Where the State has joint ownership of a patent right or a right to obtain a patent with a person other than the State, and the portion of their respective shares of the said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order excluding the fees for the request for an examination) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum.

• 法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に支払う負債の利子等の額から控除する政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額は、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。
• The amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89, paragraph (2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to the foreign controlling shareholder, etc. and fund provider, etc. of the consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding the liabilities pertaining to said specified bond transaction with a repurchase/resale agreement, etc.

• 前二項の規定にかかわらず、次に掲げる社員総会の決議は、当該社員総会において議決権を行使することができる社員の議決権の過半数を有する社員が出席し、出席した当該社員の議決権の三分の二（これを上回る割合を定款で定めた場合にあっては、その割合）以上に当たる多数をもって行わなければならない。この場合においては、当該決議の要件に加えて、一定の数以上の社員の賛成を要する旨その他の要件を定款で定めることを妨げない。
• Notwithstanding the provisions of the preceding two paragraphs, resolutions at any of the following general meetings of members shall be made by at least a two-thirds majority (if a higher proportion is provided for in the articles of incorporation, such a proportion) of the votes of members attending the meeting, where those members who are in attendance hold the majority of the voting rights of all of the members who are entitled to exercise their voting rights at said general meeting of members. In this case, it shall not be precluded for the articles of incorporation to provide to the effect that the assent of at least a certain number of members is required, nor shall it be precluded for them to provide any other conditions in addition to the relevant conditions for a resolution:

• 法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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実が生じた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（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの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 (ii) of the Act:　The amount obtained by multiplying the amount specified in said item 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 time when said event occurred (where the amount specified in said item has been delivered to a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person)

• 法第六十八条の九十二第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた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実が生じた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（同号に定める金額が当該連結法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの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 (ii) of the Act:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said consolidated corporation at the time when said event occurred out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (where the amount specified in said item has been delivered to a person listed in item (ii), (a) and (b) of the preceding paragraph who is a person with a relationship to said consolidated corporation, excluding the shares, etc. for considering the claims indirectly held via such person)

• 法第四十条の十第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（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）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• A relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more:

• 国外関連取引に係る棚卸資産の買手が非関連者（法第六十八条の八十八第一項に規定する特殊の関係にない者をいう。）に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法
• The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the remaining amount of consideration gained by the purchasing side of inventory assets for a transaction with a foreign affiliated person for having sold said inventory assets to a non-affiliated person (meaning a person with no special relationship thereto as prescribed in Article 68-88, paragraph (1) of the Act) (hereinafter such amount of consideration shall be referred to as the 'resale price' in this item) after deducting the amount obtained by multiplying said resale price by the ratio of the amount listed in (a) against the amount listed in (b) and then adding the selling expenses and general administrative expenses needed for the sale of said inventory assets for a transaction with a foreign affiliated person:

• 受益証券発行信託においては、第九十二条第一号、第五号、第六号及び第八号の規定にかかわらず、次に掲げる権利の全部又は一部について、総受益者の議決権の百分の三（これを下回る割合を信託行為において定めた場合にあっては、その割合。以下この項において同じ。）以上の割合の受益権を有する受益者又は現に存する受益権の総数の百分の三以上の数の受益権を有する受益者に限り当該権利を行使することができる旨の信託行為の定めを設けることができる。
• In the case of a trust with beneficiary certificates, notwithstanding the provisions of Article 92, item (i), item (v), item (vi), and item (viii), provisions may be established in the terms of trust to the effect that, with regard to all or part of the following rights, such rights may be exercised only by a beneficiary who holds a beneficial interest which represents not less than three-hundredths of the voting rights of all beneficiaries (or any smaller proportion provided for by the terms of trust; hereinafter the same shall apply in this paragraph) or a beneficiary who holds beneficial interest which represents not less than three-hundredths of the total number of existing beneficial interests:

• 前二項の規定にかかわらず、金銭の貸付けを行う者が業として金銭の貸付けを行う場合において、年百九・五パーセント（二月二十九日を含む一年については年百九・八パーセントとし、一日当たりについては〇・三パーセントとする。）を超える割合による利息の契約をしたときは、十年以下の懲役若しくは三千万円以下の罰金に処し、又はこれを併科する。その貸付けに関し、当該割合を超える割合による利息を受領し、又はその支払を要求した者も、同様とする。
• When a person lending money on a regular basis forms a contract to receive annual interest exceeding 109.5 percent (109.8 percent provided that the year includes 29 February, daily interest exceeding 0.3 percent), he or she shall be punished by imprisonment with work for not more than 10 years or a fine of not more than 30,000,000 yen, or both, notwithstanding the two preceding paragraphs. The same shall apply when he/she receives or demands such interest in connection with the loan.

• 第一項の特許料 は、特許権が国又は第百九条の規定若しくは他の法令の規定による特許料の軽減若しくは免除（以下この項において「減免」という。）を受ける者を含む者の共 有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、国以外の各共有者ごとに同項に規定する特許料の金額（減免を受ける者にあつて は、その減免後の金額）にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納付しなければならない。
• Notwithstanding the provisions of paragraph (1), where a patent right is jointly owned by persons including the State and/or a person entitled to receive a reduction of the patent fees or exemption therefrom under Article 109 or the provisions of any other laws or ordinances (hereinafter referred to as a 'reduction/exemption' in this paragraph), and the portion of their respective shares of the said patent right has been agreed, the patent fees payable under paragraph (1) shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the patent right by multiplying the applicable patent fees as provided in paragraph (1) (in the case of a person receiving a reduction/exemption, the amount after the said reduction/exemption) by the ratio of the share of each person other than the State jointly owning the patent right, and, the persons other than the State shall pay such sum.

• 株式会社金融商品取引所の総株主の議決権の百分の五を超える対象議決権の保有者（以下この項において「対象議決権保有者」という。）となつた者は、内閣府令で定めるところにより、対象議決権保有割合（対象議決権保有者の保有する当該対象議決権の数を当該株式会社金融商品取引所の総株主の議決権の数で除して得た割合をいう。）、保有の目的その他内閣府令で定める事項を記載した対象議決権保有届出書を、遅滞なく、内閣総理大臣に提出しなければならない。
• A person who has become a holder of the Subject Voting Rights exceeding five percent of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange (hereinafter referred to as the 'Holder of Subject Voting Rights' in this paragraph) shall submit a Notification of Holding Subject Voting Rights containing the Subject Voting Rights Holding Ratio (meaning the ratio obtained by dividing the number of the Subject Voting Rights held by the Holder of Subject Voting Rights by the number of voting rights of all shareholders of the Stock Company-Type Financial Instruments Exchange), the purpose of the holding and other matters specified by a Cabinet Office Ordinance to the Prime Minister without delay, pursuant to the provisions of a Cabinet Office Ordinance.

• 金融商品取引所持株会社の総株主の議決権の百分の五を超える対象議決権の保有者（以下この条において「対象議決権保有者」という。）となつた者は、内閣府令で定めるところにより、対象議決権保有割合（対象議決権保有者の保有する当該対象議決権の数を当該金融商品取引所持株会社の総株主の議決権の数で除して得た割合をいう。）、保有の目的その他内閣府令で定める事項を記載した対象議決権保有届出書を、遅滞なく、内閣総理大臣に提出しなければならない。
• A person who has become a holder of the Subject Voting Rights exceeding five percent of voting rights of all shareholders of a Financial Instruments Exchange Holding Company (hereinafter referred to as the 'Holder of Subject Voting Rights' in this Article) shall submit a Notification of Holding Subject Voting Rights containing the Subject Voting Rights Holding Ratio (meaning the ratio obtained by dividing the number of the Subject Voting Rights held by a Holder of Subject Voting Rights by the number of voting rights of all shareholders of the Financial Instruments Exchange Holding Company), the purpose of the holding and other matters specified by a Cabinet Office Ordinance to the Prime Minister without delay, pursuant to the provisions of a Cabinet Office Ordinance.

• 前項の規定にかかわらず、金銭の貸付けを行う者が業として金銭の貸付けを行う場合において、年二十九・二パーセント（二月二十九日を含む一年については年二十九・二八パーセントとし、一日当たりについては〇・〇八パーセントとする。）を超える割合による利息の契約をしたときは、五年以下の懲役若しくは千万円以下の罰金に処し、又はこれを併科する。その貸付けに関し、当該割合を超える割合による利息を受領し、又はその支払を要求した者も、同様とする。
• When a person lending money on a regular basis forms a contract to receive annual interest exceeding 29.2 percent (29.28 percent provided that the year includes 29 February, daily interest exceeding 0.08 percent), he or she shall be punished by imprisonment with work for not more than five years or a fine of not more than 10,000,000 yen, or both, notwithstanding the preceding paragraph. The same shall apply when he/she receives or demands such interest in connection with the loan.

• 法第六十六条の九の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（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）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• The relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning 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)) is 80 percent or more:

• 第一項の登録料は、実用新案権が国又は第三十二条の二の規定若しくは他の法令の規定による登録料の軽減若しくは免除（以下この項において「減免」という。）を受ける者を含む者の共有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、国以外の各共有者ごとに同項に規定する登録料の金額（減免を受ける者にあつては、その減免後の金額）にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納付しなければならない。
• Notwithstanding the provisions of paragraph (1), where a utility model right is jointly owned by persons including the State and/or a person entitled to receive a reduction of the registration fees or exemption therefrom under Article 109 or the provisions of any other laws or ordinances (hereinafter referred to as a 'reduction/exemption' in this paragraph), and the portion of their respective shares of said utility model right has been agreed, the registration fees payable under paragraph (1) shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the utility model right by multiplying the applicable registration fees as provided in paragraph (1) (in the case of a person receiving a reduction/exemption, the amount after said reduction/exemption) by the ratio of the share of each person other than the State jointly owning the utility model right, and, the persons other than the State shall pay such sum.

• 実用新案権又は実用新案登録を受ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の実用新案権又は実用新案登録を受ける権利について第一項又は第二項の規定により納付すべき手数料（実用新案技術評価の請求の手数料以外の政令で定める手数料に限る。）は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Where the State has joint ownership of a utility model right or a right to obtain a utility model registration with person(s) other than the State, and the portion of their respective shares of said rights has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable buy the State and other persons for their utility model right or right to obtain a utility model registration under paragraph (1) or (2) (limited to those provided by Cabinet Order excluding the fees for the petition for Utility Model Technical Opinion) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum.

• 前項の他方の法人の株主等（法人税法第二条第十四号に規定する株主等をいう。次号において同じ。）である法人の発行済株式等の百分の五十以上の数又は金額の株式又は出資が同項の一方の法人により所有されている場合　当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
• Where 50 percent or more of the number or the amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; the same shall apply in the following item) of the second corporation set forth in the preceding paragraph are held by the first corporation set forth in the preceding paragraph:　The ratio of the number or the amount of shares or capital contributions of the second corporation held by the corporation which is a shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them)

• 法第六十八条の九十三の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（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）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• The relationship specified by Cabinet Order prescribed in Article 68-93-6, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. in the specially-related domestic corporation (meaning the ratios 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)) is 80 percent or more:

• 公正取引委員会 は、課徴金をその納期限までに納付しない者があるときは、納期限の翌日からその納付の日までの日数に応じ、当該課徴金の額につき年十四・五パーセントの割 合（当該課徴金に係る納付命令について審判請求がされたときは、当該審判請求に対する審決書の謄本の送達の日までは年七・二五パーセントを超えない範囲内 において政令で定める割合）で計算した延滞金を徴収することができる。ただし、延滞金の額が千円未満であるときは、この限りでない。
• In cases where any person fails to pay a surcharge by the deadline for payment, the Fair Trade Commission may collect an arrearage charge calculated at a rate of fourteen point five percent (14.5%) per annum (if a hearing request regarding the payment order pertaining to the said surcharge has been made, the rate specified by a Cabinet Order, but not exceeding seven point two five percent (7.25%) per annum up to and including the date when a transcript of the written decision regarding the hearing request is served) of the amount of such surcharge for the number of days intervening between the day after the deadline for payment and the day of payment; provided, however, that this shall not apply to cases where the arrearage charge involved is less than one thousand yen.

• 前項第一号の場合において、一方の法人が他方の法人の発行済株式等の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。
• In the case referred to in item (i) of the preceding paragraph, whether or not the first corporation directly or indirectly holds 50 percent or more of the number or the amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation held directly by said first corporation (meaning the ratio of the number or the amount of the second corporation's shares or capital contributions held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation held indirectly by the first corporation.

• 前項の株主総会の決議は、当該株主総会において議決権を行使することができる株主の議決権の過半数（三分の一以上の割合を定款で定めた場合にあつては、その割合以上）を有する株主が出席し、出席した当該株主の議決権の三分の二（これを上回る割合を定款で定めた場合にあつては、その割合）以上に当たる多数をもつて行わなければならない。この場合においては、当該決議の要件に加えて、一定の数以上の株主の賛成を要する旨その他の要件を定款で定めることを妨げない。
• A resolution of a general meeting of shareholders set forth in the preceding paragraph shall be adopted by at least a two-thirds majority (if a larger proportion has been specified by the articles of incorporation, such proportion) of votes of the shareholders present when shareholders holding a majority (if a proportion of one-third or more has been specified by the articles of incorporation, at least such proportion) of the voting rights of shareholders who are entitled to exercise voting rights at said general meeting of shareholders are present. In this case, the Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger shall not be precluded from prescribing in its articles of incorporation a requirement to gain the consent of more than a certain number of shareholders or other requirements in addition to the requirement for such resolution.
• The resolution of the shareholders meeting set forth in the preceding paragraph shall be adopted by at least a two-thirds majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion) of voting rights of the shareholders present when shareholders holding a majority (if a proportion of one-third or more has been specified by the articles of incorporation, at least such proportion) of the voting rights of shareholders who are entitled to exercise voting rights at said shareholders meeting are present. In this case, the Stock Company-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger shall not be precluded from prescribing in its articles of incorporation a requirement to obtain the consent of a certain number or more of shareholders or other requirements in addition to the requirement for such resolution.

• 第一項の株主総会の決議は、当該株主総会において議決権を行使することができる株主の議決権の過半数（三分の一以上の割合を定款で定めた場合にあつては、その割合以上）を有する株主が出席し、出席した当該株主の議決権の三分の二（これを上回る割合を定款で定めた場合にあつては、その割合）以上に当たる多数をもつて行わなければならない。この場合においては、当該決議の要件に加えて、一定の数以上の株主の賛成を要する旨その他の要件を定款で定めることを妨げない。
• A resolution of a general meeting of shareholders set forth in paragraph (1) shall be adopted by at least a two-thirds majority (if a larger proportion has been specified by articles of incorporation, such proportion) of votes of the shareholders present when shareholders holding a majority (if a proportion of one-third or more has been specified by articles of incorporation, at least such proportion) of the voting rights of shareholders who are entitled to exercise voting rights at said general meeting of shareholders are present. In this case, the Incorporated Commodity Exchange Surviving an Absorption-Type Merger shall not be precluded from prescribing in its articles of incorporation a requirement to gain the consent of more than a certain number of shareholders or other requirements in addition to the requirement for such resolution.
• A resolution of a shareholders meeting set forth in paragraph (1) shall be adopted by at least a two-thirds majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more) of voting rights of the shareholders present when Shareholders holding a majority (if a proportion of one-third or more has been specified by articles of incorporation, at least such proportion) of the voting rights of Shareholders who are entitled to exercise voting rights at said shareholders meeting are present. In this case, the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger shall not be precluded from prescribing in its articles of incorporation a requirement to obtain the consent of a certain number or more of shareholders or other requirements in addition to the requirement for such resolution.

• 商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利について第一項又は第二項の規定により納付すべき手数料（政令で定めるものに限る。）は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
• Where the State has co-ownership of a trademark right, a right deriving from an application for trademark registration or a right based on an application for defensive mark registration with a person other than the State, and the portion of their respective shares of the said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum.

• 次に掲げる場合において、やむを得ない事由があるときは、総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主又は発行済株式（自己株式を除く。）の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を有する株主は、訴えをもって株式会社の解散を請求することができる。
• In the cases listed below, if there are unavoidable circumstances, a shareholder having not less than one-tenths (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of the voting rights of all shareholders (excluding shareholders who are unable to exercise voting rights on all matters which may be resolved at the shareholders meeting) or a shareholder having not less than one-tenth (or, in cases where a lesser proportion is prescribed in the articles of incorporation, such proportion) of the Issued Shares (excluding Treasury Shares) may claim dissolution of the Stock Company by filing an action:

• 総特定社員（次に掲げる特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員（次に掲げる特定社員を除く。）又は総優先出資社員（次に掲げる優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員（次に掲げる優先出資社員を除く。）
• a Specified Equity Member (excluding the Specified Equity Members prescribed in the following sub-items) who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the voting rights of all Specified Equity Members (excluding the Specified Equity Members prescribed in the following sub-items), or a Preferred Equity Member (excluding the Preferred Equity Members prescribed in the following sub-items) who has continuously held not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding the Preferred Equity Members prescribed in the following sub-items) for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such period):

• 認定協定に参加している者は、その数が認定協定の対象となる海域におい て認定協定の対象となる特定海洋生物資源又は指定海洋生物資源について認定協定の対象となる種類の採捕を行う者のすべての数の三分の二以上であって農林水 産省令で定める割合を超えていることその他の農林水産省令で定める基準に該当するときは、農林水産省令で定めるところにより、農林水産大臣又は都道府県の 知事に対し、認定協定の目的を達成するために必要な措置を講ずべきことを求めることができる。
• If the number of persons participating in a certified agreement is not less than two thirds of all the persons who carry out the gathering or catching of the specified living marine resources or designated living marine resources subject to the certified agreement by the mode of gathering or catching mode and in the area of the sea subject to said certified agreement, and if such number of all such persons exceed the rate prescribed by Ordinance of the Ministry of Agriculture, Forestry and Fisheries and also conforms to other standards prescribed by Ordinances of the Ministry of Agriculture, Forestry and Fisheries, the participants may request that the Minister of Agriculture, Forestry and Fisheries or the governor of the relevant prefecture take the measures necessary for the achievement of the purpose of the certified agreement, as provided by Ordinance of the Ministry of Agriculture, Forestry and Fisheries.

• 前項の規定による場合を除くほか、有議決権事項を会議の目的とする社員総会については、総優先出資社員の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員は、取締役に対し、社員総会の目的である事項（当該優先出資社員が議決権を行使することができる事項に限る。）及び招集の理由を示して、社員総会の招集を請求することができる。
• In addition to cases under the preceding paragraph in cases of a general meeting of Members wherein a Matter to Be Voted Upon by Both Specified and Preferred Equity Members has been made the subject of the general meeting of members, a Preferred Equity Member who has held not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the voting rights of all Preferred Equity Members continuously for the preceding six months (if a shorter period is provided for in the articles of incorporation, such a period) may request that the directors call a general meeting of members by pointing out a matter which is a subject for a general meeting of members (limited to a matter on which said Preferred Equity Member may exercise his/her voting rights) and showing the reason for such a meeting to be called.

• 前項の他方の法人の株主等（所得税法第二条第八号の二に規定する株主等をいう。次号において同じ。）である法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等が同項の一方の法人により所有されている場合　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
• Where over 50 percent of the total number or the total amount of the issued shares, etc. of a corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (viii)-2 of the Income Tax Act; the same shall apply in the following item) of the second corporation set forth in the preceding paragraph are held by the first corporation set forth in the preceding paragraph:　The ratio of the number or the amount of shares, etc. in the second corporation that are held by the corporation which is its shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them)

• 会員等は、前項の規定により同項の特別担保金について弁済を受け、なお不足があるときは、他の会員等の当該商品市場についての特別担保金について、その特別担保金の額に応じて、他の債権者に先立つて弁済を受ける権利を有する。ただし、その不足する額に、その会員等の当該商品市場についての特別担保金の額の同項に規定する取引の相手方たる会員等以外の会員等の当該商品市場についての特別担保金の総額に対する割合を乗じて得た額をその不足する額から控除した残額の範囲内に限る。
• When a Member, etc. receives payment with regard to a special deposit for default pursuant to the provisions of the preceding paragraph, if the amount is still insufficient, the Member, etc. shall have the right to receive payment in preference over other creditors with regard to the special deposit for default for said Commodity Market deposited by other Members, etc., in accordance with the amount of such special deposit for default; provided, however, that this shall be limited within the scope of an amount that remains after deducting from such shortfall an amount obtained by multiplying such shortfall by the percentage of the amount of the special security amount for said Commodity Market deposited by the Member, etc. to the total amount of the special deposit for default for said Commodity Market deposited by Members, etc. other than the Member, etc. who is the counterparty to the transactions prescribed in the same paragraph.

• 前項第一号の場合において、一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。
• In the case referred to in item (i) of the preceding paragraph, whether or not one of the corporations directly or indirectly holds over 50 percent of the total number or the total amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation that are held directly by the first corporation (meaning the ratio of the number or the amount of said second corporation's shares or capital contributions that are held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation that are held indirectly by the first corporation.

• 筆界特定の申請人が三人以上ある場合において、その一人又は二人以上が対象土地の一方の土地の所有権登記名義人等であり、他の一人又は二人以上が他方の土地の所有権登記名義人等であるときは、対象土地のいずれかの土地の一人の所有権登記名義人等である筆界特定の申請人は、手続費用の二分の一に相当する額を負担し、対象土地のいずれかの土地の二人以上の所有権登記名義人等である各筆界特定の申請人は、手続費用の二分の一に相当する額についてその持分の割合に応じてこれを負担する。
• Where there are three or more applicants for parcel boundary demarcation, if one or two of those applicants is the registered holder(s) of ownership, etc. for either of the subject parcels, and the other applicant(s) is the registered holder(s) of ownership, etc. for the other subject parcel, that one of those applicants for parcel boundary demarcation who is the single registered holder of ownership, etc. for either subject parcel shall bear the amount equivalent to half of the procedural costs, and the two or more of those applicants for parcel boundary demarcation who are the joint registered holders of ownership, etc. for either subject parcel shall bear the amount equivalent to half of the procedural costs according to their shares.

• 外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は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（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。
• Foreign affiliated company:　A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:

• 市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、介護予防サービス（これに相当するサービスを含む。）、地域密着型介護予防サービス（これに相当するサービスを含む。）又は住宅改修に必要な費用を負担することが困難であると認めた居宅要支援被保険者が受ける次の各号に掲げる予防給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。
• In a case when a Municipality applies provisions as prescribed in the following items to a prevention benefit listed in the said items that an Insured Person Requiring Support receives, for whom it is deemed to be difficult to pay necessary expenses for Preventive Long-Term Care Service (including equivalent services), Community-Based Service for Preventive Long-Term Care (including equivalent services), or Home Modification due to a disaster or other special reasons as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in these provisions shall be deemed to be replaced with "the percentage provided by a Municipality within the range of more than 90 percent to 100 percent or less":

• 第二種特定目的会社の特定社員又は優先出資社員は、社員総会において、社員総会の目的である有議決権事項につき議案を提出することができる。ただし、当該議案が法令、資産流動化計画若しくは定款に違反する場合又は実質的に同一の議案につき社員総会において総社員（当該議案につき議決権を行使することができない社員を除く。）の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の賛成を得られなかった日から三年を経過していない場合は、この限りでない。
• A Specified Equity Member or Preferred Equity Member of a Type 2 Specific Purpose Company may, at a general meeting of members, submit a proposal with regard to a Matter to Be Voted Upon by Both Specified and Preferred Equity Members which is a subject for a general meeting of members; provided, however, that this shall not apply to cases where said proposal is in violation of laws and regulations, the Asset Securitization Plan, or the articles of incorporation, or cases where three years have yet to elapse from the date on which, with respect to a proposal which was essentially identical to such proposal, affirmative votes from members holding at least one-tenth of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such proportion) of all members (excluding members who could not exercise their voting rights on said proposal) were not obtained at a general meeting of members.

• 市町村が、災害その他の厚生労働省令で定める特別の事情があることにより、居宅サービス（これに相当するサービスを含む。）、地域密着型サービス（これに相当するサービスを含む。）若しくは施設サービス又は住宅改修に必要な費用を負担することが困難であると認めた要介護被保険者が受ける次の各号に掲げる介護給付について当該各号に定める規定を適用する場合においては、これらの規定中「百分の九十」とあるのは、「百分の九十を超え百分の百以下の範囲内において市町村が定めた割合」とする。
• In a case when a Municipality applies the provisions as prescribed in the following items to a Long-Term Care Benefit as listed in said items received by an Insured Person Requiring Long-Term Care for whom it is deemed difficult to pay the necessary expenses for In-Home Service (including equivalent services), Community-Based Service (including equivalent services), Facility Service, or a Home Modification due to disaster or other special reason as determined by an Ordinance of the Ministry of Health, Labour, and Welfare, the term "90 percent" in the referenced provisions shall be deemed to be replaced with "the percentage determined by the Municipality within the range of more than 90 percent to 100 percent or less":

• 法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。
• In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively.

• 次項の規定により意見を聴取した結果、手続実施基本契約の解除に関する事項その他の手続実施基本契約の内容（第五十二条の六十七第二項各号に掲げる事項を除く。）その他の業務規程の内容（同条第三項の規定によりその内容とするものでなければならないこととされる事項並びに同条第四項各号及び第五項第一号に掲げる基準に適合するために必要な事項を除く。）について異議（合理的な理由が付されたものに限る。）を述べた銀行の数の銀行の総数に占める割合が政令で定める割合以下の割合となつたこと。
• That, as a result of hearing the opinions pursuant to the following paragraph, the proportion of the number of Banks which have stated their objections to the matters concerning the cancellation of the Basic Contract for Implementation of Dispute Resolution Procedures, other contents of the Basic Contract for Implementation of Dispute Resolution Procedures (excluding the matters listed in the items of Article 52-67, paragraph (2)) and other contents of the Operational Rules (excluding the matters which are to be the content thereof as provided in paragraph (3) of that Article and the matters necessary for conforming to the criteria listed in the items of paragraph (4) of that Article and paragraph (5), item (i) of that Article) (limited to objections with reasonable grounds attached thereto) to the total number of Banks has become less than the proportion specified by Cabinet Order.

• 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。）の議決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議決権割合（その株主等の有する議決権の数がその総数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議決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 voting rights of a second foreign corporation which is the shareholder, etc. of the first foreign corporation (hereinafter referred to as the 'second foreign corporation' in this item):　The ratio obtained by multiplying the ratio of voting rights (meaning the ratio of the number of voting rights held by the shareholder, etc. out of the total number; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation in the second foreign corporation by said second foreign corporation's ratio of voting rights 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)
• Where an individual or domestic corporation holds the whole or a part of the voting rights of a second foreign corporation which are shareholders, etc. of said foreign corporation (hereinafter referred to as 'second foreign corporation' in this item):　The ratio obtained by multiplying the ratio of voting rights (meaning the ratio of the number of voting rights held by the shareholders, etc. out of the total number; 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 voting rights pertaining to said foreign corporation (where there are two or more second foreign corporations, the sum of the ratios calculated for each of them)

• 会社は、その株式を取得した次に掲げる者から、その氏名及び住所を株主名簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることによつて第一号から第三号までに掲げる者により直接に占められる議決権の割合とこれらの者により第四号に掲げる者を通じて間接に占められる議決権の割合として総務省令で定める割合とを合計した割合（以下この条において「外国人等議決権割合」という。）が三分の一以上となるときは、その氏名及び住所を株主名簿に記載し、又は記録してはならない。
• When the Company has received a request to enter the name and address in its register of shareholders from those persons set forth in any of the following items who have acquired its shares, the Company shall not do so if the aggregate of the ratios of the voting rights directly held by the persons set forth in items (i) through (iii) and the ratio prescribed in the provisions of the applicable Ordinance of MIC as the ratio of voting rights indirectly held by such persons through controlling the persons set forth in item (iv) (such an aggregate will be referred to as the 'ratio of voting rights of foreign nationals, etc.') in this article reaches or exceed one-third upon acceptance of the request.

• 会社は、その株式を取得した次に掲げる者から、その氏名及び住所を株主名 簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることによつて第一号から第三号までに掲げる者により直接に占められる議決権の 割合とこれらの者により第四号に掲げる者を通じて間接に占められる議決権の割合として総務省令で定める割合とを合計した割合（以下この条において「外国人 等議決権割合」という。）が三分の一以上となるときは、その氏名及び住所を株主名簿に記載し、又は記録してはならない。
• When the Company has received a request to enter the name and address in its register of shareholders from those persons set forth in any of the following items who have acquired its shares, the Company shall not do so if the aggregate of the ratios of the voting rights directly held by the persons set forth in items (i) through (iii) and the ratio prescribed in the provisions of the applicable Ordinance of MIC as the ratio of voting rights indirectly held by such persons through controlling the persons set forth in item (iv) (such an aggregate will be referred to as the 'ratio of voting rights of foreign nationals, etc.') in this article reaches or exceed one-third upon acceptance of the request.

• 特定目的会社は、その成立後二年以内に、その成立前から存在する財産であってその事業のために継続して使用するものの取得をする場合には、当該取得がその効力を生ずる日の前日までに、社員総会の決議によって、当該取得に係る契約の承認を受けなければならない。ただし、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を定款で定めた場合にあっては、その割合）を超えないとき、又は当該契約により取得する財産が資産流動化計画に定められた特定資産であるときは、この限りでない。
• In cases where a Specific Purpose Company is to acquire, within two years of its incorporation, property that has existed since before its incorporation and which it will use continuously for its business, it shall obtain approval for the contract of such acquisition through a resolution made at a general meeting of members by the day prior to the day when said acquisition takes effect; provided, however that this shall not apply to cases where the ratio of the amount listed in item (i) to the amount listed in item (ii) does not exceed one-fifth (if a smaller ratio is provided for in the articles of incorporation, such a ratio) or where the property acquired under said contract is a Specified Asset prescribed in the Asset Securitization Plan:

• 現在も玉露や抹茶を中心とした高級茶の代名詞となっているが、近年の食品の表示基準の厳格化の波を受け、京都府茶業会議所が「宇治茶」の定義を当初「京都府内産茶葉が50パーセント、後の50パーセントが滋賀県・奈良県・三重県のいずれかの産地のものであること」と定めたが、全国の茶の生産量に占める「宇治茶」の割合がわずか数パーセントである中、「宇治茶」として販売できる量が少なくなるという業界内の声を受け、「前述の1府3県のいずれかの産地の茶葉を京都府内で仕上げ加工したもの」であると修正された。
• It is still a synonym for high-class tea mainly including gyokuro (refined green tea) and maccha (powdered green tea), but influenced by the recent tightening of standard of displays for food, Kyoto Prefecture Chamber of Tea Industry initially defined 'Uji cha' as 'tea leaves of Kyoto Prefecture produce occupying 50%, and those from any of Shiga Prefecture, Nara Prefecture, or Mie Prefecture occupying the other 50%,' then reflecting opinions in the industry, that this makes the amount to sell as 'Uji cha' decrease, in the situation that the ratio of 'Uji cha' in national tea production is only a few percent, this was modified to 'tea leaves produced from any of the 4 prefectures above and processed in Kyoto Prefecture.'

• 特定出資（次に掲げる特定社員の有する特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員（次に掲げる特定社員を除く。）又は発行済優先出資（次に掲げる優先出資社員の有する優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員（次に掲げる優先出資社員を除く。）
• a Specified Equity Member (excluding the Specified Equity Members prescribed in the following sub-items) who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such proportion) of the total number of units of Specified Equity (excluding Specified Equity held by the Specified Equity Members prescribed in the following sub-items) or a Preferred Equity Member (excluding the Preferred Equity Members prescribed in the following sub-items) who has continuously held not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of issued Preferred Equity (excluding the Preferred Equity held by the Preferred Equity Members prescribed in the following sub-items) for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period):

• 当該消費者契約に基づき支払うべき金銭の全部又は一部を消費者が支払期日（支払回数が二以上である場合には、それぞれの支払期日。以下この号において同じ。）までに支払わない場合における損害賠償の額を予定し、又は違約金を定める条項であって、これらを合算した額が、支払期日の翌日からその支払をする日までの期間について、その日数に応じ、当該支払期日に支払うべき額から当該支払期日に支払うべき額のうち既に支払われた額を控除した額に年十四・六パーセントの割合を乗じて計算した額を超えるもの　当該超える部分
• As to the clauses in a consumer contract which stipulate the amount of damages or fix the penalty in the case of a total or partial default (if the number of payments is more than one, every failure of payment is a default in this item) of a consumer who is over due, when the total amount of liquidated damages and the penalty exceeds the amount calculated by deducting the amount of money actually paid from the amount of money which should have been paid on the due date and multiplying by 14.6% a year in accordance with the number of days from the due date to the day on which the money is actually paid　The part that so exceeds.

• 法第二十六条第一項第三号に掲げるもののうち上場会社等であつて、当該上場会社等の各株主（外国法人等又は他の会社に限る。）が直接に保有する当該上場会社等の株式の数（当該株主を前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人又は法人等が保有する当該株式の数を含む。）の当該上場会社等の発行済株式の総数に占める割合のいずれもが百分の十未満であるものが行う法第二十六条第二項第一号、第三号、第四号若しくは第六号に掲げる行為又は前条第九項各号に掲げる行為
• The acts listed in Article 26, paragraph (2), item (i), item (iii), item (iv) or item (vi) of the Act or the acts listed in each item of paragraph (9) of the preceding Article conducted by a listed company, etc. among those listed in Article 26, paragraph (1), item (iii) of the Act, for which the proportion of the number of shares of said listed company, etc. directly held by each shareholder of said listed company, etc. (limited to a foreign juridical person, etc. or other companies) (such number of shares include the number of said shares held by non-resident individuals or juridical persons, etc. who fall under each item of paragraph (4) of the preceding Article when deeming said shareholder to be the share acquisitor set forth in the same paragraph) accounts for less than 10% of the total number of issued shares of said listed company, etc;

• 主要株主（ただし、当該主要株主が十人に満たない場合にあっては、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この号において同じ。）の数の上位十名をいう。以下同じ。）の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社（財務諸表等の用語、様式及び作成方法に関する規則第八条第三項に規定する親会社をいう。以下同じ。）、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面
• a document stating the Major Shareholders (provided, however, that in cases where said Major Shareholders are less than 10 persons, meaning the top 10 holders in descending order of the number of Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held thereby; the same shall apply hereinafter), listing their names, trade names, addresses, proportions of the Voting Rights held to the total number of Voting Rights, and relationships with the applicant (limited to cases where Major Shareholders are officers and employees of the applicant, the Parent Company (which means a Parent Company prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc.; the same shall apply hereinafter), Subsidiary, Affiliated Company, or its officers or employees);

• 当該消費者契約に基づき支払うべき金銭の全部又は一部を消費者が支払期日（支払回数 が二以上である場合には、それぞれの支払期日。以下この号において同じ。）までに支払わない場合における損害賠償の額を予定し、又は違約金を定める条項で あって、これらを合算した額が、支払期日の翌日からその支払をする日までの期間について、その日数に応じ、当該支払期日に支払うべき額から当該支払期日に 支払うべき額のうち既に支払われた額を控除した額に年十四・六パーセントの割合を乗じて計算した額を超えるもの　当該超える部分
• As to the clauses in a consumer contract which stipulate the amount of damages or fix the penalty in the case of a total or partial default (if the number of payments is more than one, every failure of payment is a default in this item) of a consumer who is over due, when the total amount of liquidated damages and the penalty exceeds the amount calculated by deducting the amount of money actually paid from the amount of money which should have been paid on the due date and multiplying by 14.6% a year in accordance with the number of days from the due date to the day on which the money is actually paid　The part that so exceeds.

• 金融商品取引業者（第一種金融商品取引業又は投資運用業を行う者に限り、外国法人を除く。以下この款において同じ。）の主要株主（第二十九条の四第二項に規定する主要株主をいう。以下この節において同じ。）となつた者は、内閣府令で定めるところにより、対象議決権保有割合（対象議決権の保有者の保有する当該対象議決権の数を当該金融商品取引業者の総株主等の議決権の数で除して得た割合をいう。）、保有の目的その他内閣府令で定める事項を記載した対象議決権保有届出書を、遅滞なく、内閣総理大臣に提出しなければならない。
• A person who has become a Major Shareholder (meaning a Major Shareholder prescribed in Article 29-4(2); hereinafter the same shall apply in this Section) of a Financial Instruments Business Operator (limited to those engaged in the Type I Financial Instruments Business or Investment Management Business and excluding foreign juridical persons; hereinafter the same shall apply in this Subsection) shall submit a notification of holding Subject Voting Rights containing the Subject Voting Right Holding Rate (meaning the rate obtained by dividing the number of Subject Voting Rights held by a holder of said Subject Voting Rights by the number of Voting Rights Held by All the Shareholders, etc. of said Financial Instruments Business Operator), the purpose of holding, and other matters specified by a Cabinet Office Ordinance to the Prime Minister, without delay, pursuant to the provisions of a Cabinet Office Ordinance.

• 国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算しなければならない。
• Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as 'interest on refund'):

• 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。）の発行済株式等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 an individual or domestic corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. of the first foreign corporation (hereinafter referred to as a 'second foreign corporation' in this item):　The ratio obtained by multiplying the 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.; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation in the second foreign corporation by said second foreign corporation's 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)
• Where an individual or domestic corporation holds the whole or a part of the issued 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 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.; 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 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)

• 当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。
• The amount calculated as specified by Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5, paragraph (4), item (vi) of the Act and the amount calculated as specified by Cabinet Order as the amount of net assets prescribed in item (vii) of said paragraph, where said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2, item (xiii) of the Corporation Tax Act conducted by said domestic corporation out of the value of the total assets on the final day of the relevant business year.

• 何人も、株式会社金融商品取引所の総株主の議決権の百分の二十（その財務及び営業の方針の決定に対して重要な影響を与えることが推測される事実として内閣府令で定める事実がある場合には、百分の十五。以下この章において「保有基準割合」という。）以上の数の議決権（取得又は保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この章において「対象議決権」という。）を取得し、又は保有してはならない。ただし、認可金融商品取引業協会、金融商品取引所又は金融商品取引所持株会社が取得し、又は保有する場合は、この限りでない。
• No person shall acquire or hold voting rights (excluding the voting rights specified by a Cabinet Office Ordinance taking into consideration the manner of acquisition or holding and any other circumstance; hereinafter referred to as the 'Subject Voting Rights' in this Chapter) not less than 20 percent (or 15 percent, when there are facts specified by a Cabinet Office Ordinance as facts estimated to have material influence on the decision of the financial and operational policies; hereinafter referred to as the 'Holding Ratio Threshold' in this Chapter) of the voting rights of all shareholders of a Stock Company-Type Financial Instruments Exchange; provided, however, that this shall not apply to the cases where an Authorized Financial Instruments Firms Association, a Financial Instruments Exchange or a Financial Instruments Exchange Holding Company acquires or holds the Subject Voting Rights.

• 下院議員の定数は、人口3万人に対し1人の割合を超えてはならない。ただし、各州は少なくとも1人の下院議員を持つものとする。上述の算定が行われるまでは、ニューハンプシャー州は3名、マサチューセッツ州は8名、ロード・アイランド州及びプロビデンス定住地は1名、コネチカット州は5名、ニューヨーク州は6名、ニュージャージー州は4名、ペンシルベニア州は8名、デラウェア州は1名、メリーランド州は6名、バージニア州は10名、ノースカロライナ州は5名、サウスカロライナ州は5名、ジョージア州は3名、それぞれ選出する権利を有する。
• The Number of Representatives shall not exceed one for every thirty Thousand, but each State shall have at Least one Representative; and until such enumeration shall be made, the State of New Hampshire shall be entitled to chuse three, Massachusetts eight, Rhode-Island and Providence Plantations one, Connecticut five, New-York six, New Jersey four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten, North Carolina five, South Carolina five, and Georgia three.

• 第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
• Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;

• 会社で、第一号又は前号に掲げるものにより直接に保有されるその議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この号及び次項第四号において同じ。）の数と他の会社を通じて間接に保有されるものとして政令で定めるその議決権の数とを合計した議決権の数の当該会社の総株主又は総社員の議決権の数に占める割合が百分の五十以上に相当するもの
• A corporation of which the ratio of the sum of the number of voting rights directly held by those listed in item 1 or 2 (excluding voting rights relating to shares which do not allow exercising voting rights for all the matters which may be resolved at a shareholders' meeting, but including voting rights relating to shares of which holders are deemed to have voting rights pursuant to the provision of Article 879, paragraph 3 of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in this item and item 4 of the next paragraph) and the number of voting rights specified by Cabinet Order as those indirectly held through other corporations in the number of voting rights of all shareholders or members of the corporation is 50% or higher

• 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)

• 前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。
• The amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in said items by the ratio of the number of months (where said discount bonds are short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5), item (iii)) up to the redemption date during which said non-taxable corporation, etc. held said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of said discount bonds.

• 前条第一項から第三項までの規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社商品取引所の定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、同条第二項各号に掲げる場合又は吸収合併消滅会員商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。以下この節において同じ。）でないときは、この限りでない。
• The provisions from paragraphs (1) to (3) inclusive of the preceding Article shall not apply when the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion has been specified by the articles of incorporation of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply in the cases listed in the respective items of paragraph (2) of the same Article or in the case where the whole or a part of the Shares, etc. delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger are transfer restricted shares of the Incorporated Commodity Exchange Surviving an Absorption-Type Merger and when the Incorporated Commodity Exchange Surviving an Absorption-Type Merger is a Publicly-Held Company (which means a publicly-held company prescribed in Article 2, item (v) of the Companies Act; hereinafter the same shall apply in this Section).

• 当該連結法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この号及び第二十二項において同じ。）である他の内国法人の発行済株式等の全部又は一部が当該連結法人に係る国外支配株主等により保有されている場合　当該国外支配株主等の当該他の内国法人に係る持株割合（株主等の有する株式等がその発行済株式等のうちに占める割合をいう。以下この項及び第二十二項において同じ。）に当該他の内国法人の当該連結法人に係る持株割合を乗じて計算した割合（当該他の内国法人が二以上ある場合には、当該二以上の他の内国法人につきそれぞれ計算した割合の合計割合）
• Where the whole or a part of the issued shares, etc. of any other domestic 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 item and paragraph (22)) of a consolidated corporation are held by said consolidated corporation's foreign controlling shareholder, etc.:　The ratio obtained by multiplying said foreign controlling shareholder, etc.'s ratio of shareholding (meaning the ratio of the shares, etc. held by a shareholder, etc. out of the total issued shares, etc.; hereinafter the same shall apply in this paragraph and paragraph (22)) pertaining to said other domestic corporation by said other domestic corporation's ratio of shareholding pertaining to said consolidated corporation (where there are two or more other domestic corporations, the sum of the ratios calculated for each of them)

• 当該内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この号及び第二十四項において同じ。）である他の内国法人の発行済株式等の全部又は一部が当該内国法人に係る国外支配株主等により保有されている場合　当該国外支配株主等の当該他の内国法人に係る持株割合（株主等の有する株式等がその発行済株式等のうちに占める割合をいう。以下この項及び第二十四項において同じ。）に当該他の内国法人の当該内国法人に係る持株割合を乗じて計算した割合（当該他の内国法人が二以上ある場合には、当該二以上の他の内国法人につきそれぞれ計算した割合の合計割合）
• Where the whole or a part of the issued shares, etc. of a second domestic 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 item and paragraph (24)) of the first domestic corporation are held by a foreign controlling shareholder, etc.:　The ratio obtained by multiplying said foreign controlling shareholder, etc.'s ratio of shareholding (meaning the ratio of the shares, etc. held by the shareholder, etc. out of the total issued shares, etc.; hereinafter the same shall apply in this paragraph and paragraph (24)) in the second domestic corporation by said second domestic corporation's ratio of shareholding in the first domestic corporation (where there are two or more such second domestic corporations, the sum of the ratios calculated for each of them)

• 前条第一項及び第二項の規定は、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を吸収合併存続株式会社金融商品取引所が定款で定めた場合にあつては、その割合）を超えない場合には、適用しない。ただし、吸収合併消滅会員金融商品取引所の会員に対して交付する株式等の全部又は一部が吸収合併存続株式会社金融商品取引所の譲渡制限株式である場合であつて、吸収合併存続株式会社金融商品取引所が公開会社（会社法第二条第五号に規定する公開会社をいう。次条第二項第一号及び第百三十九条の十五第三項において同じ。）でないときは、この限りでない。
• The provisions of paragraphs (1) and (2) of the preceding Article shall not apply to cases where the proportion of the amount set forth in item (i) to the amount set forth in item (ii) does not exceed one-fifth (or, if a smaller proportion is prescribed in the articles of incorporation of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger, such proportion); provided, however, that this shall not apply to cases where all or part of the Shares, etc. delivered to members of a Membership-Type Financial Instruments Exchange Extinguished upon an Absorption-Type Merger are shares with restriction on transfer of the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger and where the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger is not a Public Company (meaning a Public Company prescribed in Article 2(v) of the Companies Act; the same shall apply in paragraph (2), item (i) of the following Article and 139-15(3)):

• 第五項又は第六項の場合については、第四十七条第二項及び第四十八条の規定を準用する。この場合において、第四十七条第二項中「組合員が総組合員の五分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得て、会議の目的である事項及び招集の理由を記載した書面を理事会に提出して総会の招集を請求したとき」とあり、及び第四十八条後段中「組合員が総組合員の五分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得たとき」とあるのは、「第四十二条第一項の規定による役員の改選の請求があつたとき」と読み替えるものとする。
• With regard to the case set forth in paragraph (5) or paragraph (6), the provisions of Article 74, paragraph (2) and Article 48 shall apply mutatis mutandis. In this case, the term 'When a member has requested a convocation of the general meeting by submitting a document stating the matter to be discussed at the meeting and the reason for the convocation to the council, by gaining the consent of or more one-fifth of all partner (in the case where a lesser proportion is prescribed in the articles of association, such proportion)' in Article 47, paragraph (2) and the phrase 'when the member has gained the consent of or more one-fifth of all partner (in the case where a lesser proportion is prescribed in the articles of formation, such proportion)' in the second sentence of Article 48 shall be deemed to be replaced with 'when there has been a request for a change of officers pursuant to the provisions of Article 42, paragraph (1).'

• 国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合（販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法
• The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for a transaction with a foreign affiliated person for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the 'amount of acquisition costs' in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c) (where functions performed by the selling side or any other matters differ between a transaction in which a seller sold the same or similar inventory assets as said inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this item) and said transaction with a foreign affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity), and the sum of the amounts listed in (a), 2.:

• 下院議員は、各州の人口に応じて、各州の間に配分される。各州の人口は、納税義務のないインディアンを除いた総人口とする。しかし、もし合衆国大統領及び副大統領の選挙人の選任、連邦下院議員、各州の行政官及び司法官、又はその州議会の議員の選挙に際して、いずれかの州が自州の住民である男子のうち、21歳に達しかつ合衆国市民である者に対して、反乱の参与又はその他の犯罪以外の理由で、投票の権利を拒み、又は何らかの形で制限する場合には、その州より選出される下院議員の数は、これらの男子市民の数がその州における21歳以上の男子市民の総数に占める割合に応じて、減少される。
• Representatives shall be apportioned among the several States according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed. But when the right to vote at any election for the choice of electors for President and Vice-President of the United States, Representatives in Congress, the Executive and Judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age, and citizens of the United States, or in any way abridged, except for participation in rebellion, or other crime, the basis of representation therein shall be reduced in the proportion which the number of such male citizens shall bear to the whole number of male citizens twenty-one years of age in such State.

• 当該一年間において、一の事業者の事業分野占拠率（当該一定の商品並びにこれとその 機能及び効用が著しく類似している他の商品で国内において供給されたもの（輸出されたものを除く。）又は国内において供給された当該役務の数量（数量によ ることが適当でない場合にあつては、これらの価額とする。以下この号において同じ。）のうち当該事業者が供給した当該一定の商品並びにこれとその機能及び 効用が著しく類似している他の商品又は役務の数量の占める割合をいう。以下この号において同じ。）が二分の一を超え、又は二の事業者のそれぞれの事業分野 占拠率の合計が四分の三を超えていること。
• Where the share of a field of business (this term refers to the ratio of the volume (in cases where calculation in terms of volume is not appropriate, volume shall be replaced with value; hereinafter the same shall apply in this item) of the said particular goods and any other goods having an extremely similar function and utility thereto, which are supplied in Japan (excluding those exported), or by the volume of the services, which are supplied in Japan, which are supplied by the relevant entrepreneur, to the aggregate total volume of the said particular goods and any other goods having an extremely similar function and utility thereto or services; hereinafter the same shall apply in this item) of an entrepreneur exceeds one-half or where the combined share of a field of business of two entrepreneurs exceeds three-fourths during the said one-year period;

• 申請者（個人を除く。）の主要議決権所有者（特定の者が自己の計算において所有している議決権と当該特定の者と出資、人事、資金、技術、取引等において緊密な関係があることにより当該特定の者の意思と同一の内容の議決権を行使すると認められる者及び当該特定の者の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、申請者の議決権の十分の一以上を占めている場合（当該特定の者が自己の計算において議決権を所有していない場合を含む。）における当該特定の者をいう。第十二条第一項第五号において同じ。）の氏名又は名称、住所及び所有する議決権の割合
• The name, address and the proportion of voting rights held by the main voting rights holder(s) (the main voting rights holder means a particular person whose total number of voting rights held on the person's own account and the voting rights held by persons who are found to exercise their voting rights in the same manner as the intent of said person or persons who agree to exercise their voting rights in the same manner as the intent of said person due to a close relationship with said person in terms of contribution, personnel affairs, funds, technology, transactions or other matters accounting for one-tenth or more of the voting rights of the applicant (including cases where said particular person does not hold any voting rights on the person's own account); the same shall apply in Article 12, paragraph 1, item 5) of the applicant (excluding individuals)

• 第八百十条（第一項第三号及び第二項第三号を除く。）の規定は、新設合併消滅持分会社又は合同会社である新設分割会社（以下この節において「新設分割合同会社」という。）について準用する。この場合において、同条第一項第二号中「債権者（第七百六十三条第十二号又は第七百六十五条第一項第八号に掲げる事項についての定めがある場合にあっては、新設分割株式会社の債権者）」とあるのは「債権者」と、同条第三項中「消滅株式会社等」とあるのは「新設合併消滅持分会社（新設合併設立会社が株式会社又は合同会社である場合にあっては、合同会社に限る。）又は新設分割合同会社」と読み替えるものとする。
• The provisions of Article 810 (excluding paragraph (1)(iii) and paragraph (2)(iii)) shall apply mutatis mutandis to a Membership Company(ies) Consolidated through Consolidation-type Merger or a Splitting Company(ies) in Incorporation-type Company Split, which is a Limited Liability Company (hereinafter referred to as the 'Splitting Limited Liability Company in Incorporation-type Company Split' in this Section). In such cases, the phrase 'Creditors of the Splitting Stock Company(ies) in Incorporation-type Company Split who are unable to request the Splitting Stock Company(ies) in Incorporation-type Company Split to perform the obligations (including performance of the guarantee obligations that the Splitting Stock Company(ies) in Incorporation-type Company Split jointly and severally assumes with the Company Incorporated through Incorporation-type Company Split as a guarantor) (or, in the case where there are provisions on the matter set forth in Article 763(xii) or Article 765(1)(viii), creditors of the Splitting Stock Company(ies) in Incorporation-type Company Split)' in paragraph (1)(ii) of Article 810 shall be deemed to be replaced with 'Creditors of the Splitting Stock Company(ies) in Incorporation-type Company Split who are unable to request the Splitting Stock Company(ies) in Incorporation-type Company Split to perform the obligations (including performance of the guarantee obligations that the Splitting Stock Company(ies) in Incorporation-type Company Split jointly and severally assumes with the Company Incorporated through Incorporation-type Company Split as a guarantor)' and the term 'Consolidated Stock Company, etc.' in paragraph (3) of that Article shall be deemed to be replaced with 'Membership Company(ies) Consolidated through Consolidation-type Merger (limited to a Limited Liability Company in the case where the Company Incorporated through Consolidation-type Merger is a Stock Company or a Limited Liability Company) or the Splitting Limited Liability Company in Incorporation-type Company Split.'

• 外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。
• Foreign affiliated company:　A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:

• 株券等の買付け等を行う者にあつては、内閣府令で定めるところにより、その者の所有に係る当該株券等（その所有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）に係る議決権の数（株券については内閣府令で定めるところにより計算した株式に係る議決権の数を、その他のものについては内閣府令で定めるところにより換算した株式に係る議決権の数をいう。以下この項において同じ。）の合計を、当該発行者の総議決権の数にその者及びその者の特別関係者の所有に係る当該発行者の発行する新株予約権付社債券その他の政令で定める有価証券に係る議決権の数を加算した数で除して得た割合
• as for the person conducting Purchase, etc. of Share Certificates, etc., the rate obtained, pursuant to the provisions of a Cabinet Office Ordinance, by dividing the total of the number of the voting rights (meaning the number of voting rights represented by shares calculated pursuant to the provisions of a Cabinet Office Ordinance in the case of share certificates, or the number of voting rights represented by shares calculated by converting Securities other than share certificates into shares pursuant to the provisions of a Cabinet Office Ordinance in the case of Securities other than share certificates; hereinafter the same shall apply in this paragraph) pertaining to the Share Certificates, etc. in possession by that person (excluding those specified by a Cabinet Office Ordinance considering the manner of holding or other circumstances; hereinafter the same shall apply in this paragraph), by the number obtained by adding the total number of voting rights issued by the Issuer to the number of voting rights pertaining to bonds with share option or other Securities specified by a Cabinet Order issued by the Issuer and held by that person and Persons in Special Relationship with that person; or

• 国土交通大臣又は港湾管理者のする港湾工事が、企業合理化促進法第八条第一項の規定による事業者の申請に係るものである場合においては、その工事に要する費用の額から当該事業者が同条第二項若しくは第四項の規定に基づく処分により納付すべき負担金の額を控除した額について、公害防止事業費事業者負担法第二条第二項に規定する公害防止事業である場合においては、その工事に要する費用の額から事業者が同法の規定により納付すべき負担金の額を控除した額について、この法律又は港湾工事に関する他の法令に規定する港湾工事に要する費用の負担又は補助の割合により、国と港湾管理者がそれぞれ負担し、又は国が補助する。
• When Port and Harbor Works undertaken by the Minister of Land, Infrastructure, Transport and Tourism or the Port Management Body have been requested by a business operator pursuant to the provisions of Article 8 paragraph (1) of the Enterprise Rationalization Promotion Act, the cost of the said work less the amount to be borne by the business operator pursuant to the provisions of paragraph (2) or (4) of the same Article or when Port and Harbor Works undertaken by them is the pollution control work specified in Article 2 paragraph (2) of the Environmental Pollution Control Expense Sharing Act, the cost of the said work less the amount to be borne by the business operator pursuant to the provisions of the said Act, shall be shared between the National Government and the Port Management Body, or shall be subsidized by the National Government in accordance with the ratio of cost sharing or the rate of subsidy for Port and Harbor Works set forth in this Act and other laws and regulations concerning Port and Harbor Works.

• 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)

• 取引所金融商品市場外における株券等の買付け等（取引所金融商品市場における有価証券の売買等に準ずるものとして政令で定める取引による株券等の買付け等及び著しく少数の者から買付け等を行うものとして政令で定める場合における株券等の買付け等を除く。）の後におけるその者の所有（これに準ずるものとして政令で定める場合を含む。以下この節において同じ。）に係る株券等の株券等所有割合（その者に特別関係者（第七項第一号に掲げる者については、内閣府令で定める者を除く。）がある場合にあつては、その株券等所有割合を加算したもの。以下この項において同じ。）が百分の五を超える場合における当該株券等の買付け等
• Purchase, etc. of Share Certificates, etc. conducted outside of Financial Instruments Exchange Markets (excluding Purchase, etc. of Share Certificates, etc. conducted through transactions specified by a Cabinet Order as being equivalent to sales and purchase or the like of Securities conducted in Financial Instruments Exchange Markets and Purchase, etc. of Share Certificates, etc. which is specified by a Cabinet Order as Purchase, etc. from an extremely small number of persons) after which the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession (including cases specified by a Cabinet Order as equivalent to possession of Share Certificates, etc.; hereinafter the same shall apply in this Section) of the person who conducted the Purchase, etc. (or, in cases where there are Persons in Special Relationship with the person who conducted the Purchase, etc.(excluding Persons in Special Relationship specified in item (i) of paragraph (7) and specified by a Cabinet Office Ordinance), the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship to that for the person who conducted the Purchase, etc.; hereinafter the same shall apply in this paragraph) exceeds five percent;

• 第七百八十九条（第一項第三号及び第二項第三号を除く。）及び第七百九十条の規定は、吸収合併消滅持分会社又は合同会社である吸収分割会社（以下この節において「吸収分割合同会社」という。）について準用する。この場合において、第七百八十九条第一項第二号中「債権者（第七百五十八条第八号又は第七百六十条第七号に掲げる事項についての定めがある場合にあっては、吸収分割株式会社の債権者）」とあるのは「債権者」と、同条第三項中「消滅株式会社等」とあるのは「吸収合併消滅持分会社（吸収合併存続会社が株式会社又は合同会社である場合にあっては、合同会社に限る。）又は吸収分割合同会社」と読み替えるものとする。
• The provisions of Article 789 (excluding paragraph (1)(iii) and paragraph (2)(iii)) and Article 790 shall apply mutatis mutandis to a Membership Company Absorbed in Absorption-type Merger or a Splitting Company in Absorption-type Company Split, which is a Limited Liability Company (hereinafter referred to as the 'Splitting Limited Liability Company in Absorption-type Company Split' in this Section). In such cases, the phrase 'Creditors of the Splitting Stock Company in Absorption-type Company Split who are unable to request the Splitting Stock Company in Absorption-type Company Split to perform the obligations (including performance of the guarantee obligations that the Splitting Stock Company in Absorption-type Company Split jointly and severally assumes with the Succeeding Company in Absorption-type Company Split as a guarantor) (or, in the case where there are provisions on the matter set forth in Article 758(viii) or Article 760(vii), creditors of the Splitting Stock Company in Absorption-type Company Split)' in Article 789(1)(ii) shall be deemed to be replaced with 'Creditors of the Splitting Stock Company in Absorption-type Company Split who are unable to request the Splitting Stock Company in Absorption-type Company Split to perform the obligations (including performance of the guarantee obligations that the Splitting Stock Company in Absorption-type Company Split jointly and severally assumes with the Succeeding Company in Absorption-type Company Split as a guarantor)' and the term 'Absorbed Stock Company, etc.' in paragraph (3) of that Article shall be deemed to be replaced with 'Membership Company Absorbed in Absorption-type Merger (limited to a Limited Liability Company in the case where the Company Surviving Absorption-type Merger is a Stock Company or a Limited Liability Company) or the Splitting Limited Liability Company in Absorption-type Company Split.'

• 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)

• 会社は、社債、株式等の振替に関する法律（平成十三年法律第七十五号）第百五十一条第一項又は第八項の規定による通知に係る株主のうちの前項各号に掲げる者が各自有する株式のすべてについて同法第百五十二条第一項の規定により株主名簿に記載し、又は記録することとした場合に外国人等議決権割合が三分の一以上となるときは、外国人等議決権割合が三分の一以上とならないように当該株式の一部に限つて実質株主名簿に記載し、又は記録する方法として総務省令で定める方法に従い記載し、又は記録することができる株式以外の株式については、同項の規定にかかわらず、同項の規定による実質株主名簿の記載又は記録をしてはならない。
• In cases where it makes the 'ratio of voting rights of foreign nationals, etc.' reach or exceed one-third to register or record all shares on the Company's shareholders list pursuant to the provisions of Article 152 paragraph (1) or paragraph (8) of the Act on Transfer of Bonds, Shares, etc. (Act No. 75 of 2001), by those persons listed in any of the items in the preceding paragraph who are the shareholders pertaining to the notice as provided for under Article 151 paragraph (1) or paragraph (8) of the same act, the Company shall not register on its substantial shareholders list, notwithstanding the provisions of the same paragraph, those shares except such shares which may be registered in the manner stipulated in the applicable Ordinance of MIC by which only part of such shares are entered on its substantial shareholders list so that the 'ratio of voting rights of foreign nationals, etc.' does not reach or exceed one-third.

• 法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号（国内源泉所得）に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。
• The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.

• 上場会社等の株式の取得（当該取得に係る当該上場会社等の株式の数の当該上場会社等の発行済株式の総数に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該上場会社等の株式の数と、非居住者である個人若しくは法人その他の団体（前項第二号から第四号までに掲げるものに該当するものに限る。）で当該取得をしたものと株式の所有関係等の永続的な経済関係、親族関係その他これらに準ずる特別の関係にあるものとして政令で定めるものが所有する当該上場会社等の株式の数とを合計した株式の数の当該上場会社等の発行済株式の総数に占める割合が百分の十を下らない率で政令で定める率以上となる場合に限る。）
• Acquisition of the shares of a Listed Corporation, etc. (limited to cases where the ratio of the number of shares of the Listed Corporation, etc. pertaining to the acquisition in the total number of issued shares of the Listed Corporation, etc., or the ratio of the sum of the number of shares of the Listed Corporation, etc. which will be held by a person who conducts the acquisition after the acquisition and the number of shares of the Listed Corporation, etc. held by non-resident individuals, corporations or other organizations (limited to those which fall under those listed in items 2 to 4 inclusive of the preceding paragraph), which are specified by Cabinet Order as being in a permanent economic relationship, kinship or other special relationship equivalent thereto with a person who conducted the acquisition in the total number of issued shares of the Listed Corporation, etc. is not less than the ratio specified by Cabinet Order which is not less than 10%)

• 会社は、社債、株式等の振替に 関する法律（平成十三年法律第七十五号）第百五十一条第一項又は第八項の規定による通知に係る株主のうちの前項各号に掲げる者が各自有する株式のすべてに ついて同法第百五十二条第一項の規定により株主名簿に記載し、又は記録することとした場合に外国人等議決権割合が三分の一以上となるときは、外国人等議決 権割合が三分の一以上とならないように当該株式の一部に限つて実質株主名簿に記載し、又は記録する方法として総務省令で定める方法に従い記載し、又は記録 することができる株式以外の株式については、同項の規定にかかわらず、同項の規定による実質株主名簿の記載又は記録をしてはならない。
• In cases where it makes the 'ratio of voting rights of foreign nationals, etc.' reach or exceed one-third to register or record all shares on the Company's shareholders list pursuant to the provisions of Article 152 paragraph (1) or paragraph (8) of the Act on Transfer of Bonds, Shares, etc. (Act No. 75 of 2001), by those persons listed in any of the items in the preceding paragraph who are the shareholders pertaining to the notice as provided for under Article 151 paragraph (1) or paragraph (8) of the same act, the Company shall not register on its substantial shareholders list, notwithstanding the provisions of the same paragraph, those shares except such shares which may be registered in the manner stipulated in the applicable Ordinance of MIC by which only part of such shares are entered on its substantial shareholders list so that the 'ratio of voting rights of foreign nationals, etc.' does not reach or exceed one-third.

• 特定目的会社、総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない社員を除く。）の議決権の百分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員又は総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する優先出資社員は、社員総会に係る招集の手続及び決議の方法を調査させるため、当該社員総会に先立ち、裁判所に対し、検査役の選任の申立てをすることができる。
• A Specific Purpose Company, a Specified Equity Member who holds not less than one-hundredth of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members (excluding members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members) or a Preferred Equity Member who holds not less than one-hundredth of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members) may, prior to a general meeting of members, file a petition with the court to appoint an inspector to investigate the procedures for calling the meeting and the method of effecting resolutions at the general meeting of members.

• 実用新案権又は実用新案登録を受ける権利が国又は第八項の規定若しくは他の法令の規定による実用新案技術評価の請求の手数料の軽減若しくは免除（以下この項において「減免」という。）を受ける者を含む者の共有に係る場合であつて持分の定めがあるときは、これらの者が自己の実用新案権又は実用新案登録を受ける権利について第二項の規定により納付すべき実用新案技術評価の請求の手数料は、同項の規定にかかわらず、国以外の各共有者ごとに同項に規定する実用新案技術評価の請求の手数料の金額（減免を受ける者にあつては、その減免後の金額）にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納付しなければならない。
• Where the State or a person entitled to receive a reduction of the fees for the petition for Utility Model Technical Opinion or exemption therefrom under paragraph (8) or provisions of any other laws and ordinances (hereinafter in this paragraph a 'Reduction/Exemption') has joint ownership of a utility model right or a right to obtain a utility model registration with other person(s), and the portion of their respective shares of said right has been agreed, notwithstanding the provisions of paragraph (2), the fees for the petition for Utility Model Technical Opinion payable by such persons for their utility model right or right to obtain a utility model registration under paragraph (2) shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the right, by multiplying the applicable fees for the petition for Utility Model Technical Opinion provided under paragraph (2) (in the case of a person who receives the Reduction/Exemption, the amount after said Reduction/Exemption) by the ratios of the share of each person other than the State, and the person(s) other than the State shall pay such sum.

• 六月を超えない範囲内において政令で定める期間内に政令で定める割合を超える株券等の取得を株券等の買付け等又は新規発行取得（株券等の発行者が新たに発行する株券等の取得をいう。以下この号において同じ。）により行う場合（株券等の買付け等により行う場合にあつては、政令で定める割合を超える株券等の買付け等を特定売買等による株券等の買付け等又は取引所金融商品市場外における株券等の買付け等（公開買付けによるものを除く。）により行うときに限る。）であつて、当該買付け等又は新規発行取得の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超えるときにおける当該株券等の買付け等（前三号に掲げるものを除く。）
• Purchase, etc. of Share Certificates, etc. in cases where acquisition of Share Certificates, etc. in excess of the proportion specified by a Cabinet Order during the period specified by a Cabinet Order not exceeding six months is made by Purchase, etc. of Share Certificates, etc. or Acquisition of Newly Issued Share Certificates, etc. (meaning acquisition of Share Certificates, etc. which is newly issued by its Issuer; hereinafter the same shall apply in this item) (in cases where such acquisition of Share Certificates, etc. is made by Purchase, etc. of Share Certificates, etc., limited to Purchase, etc. of Share Certificates, etc. in excess of the proportion specified by a Cabinet Order conducted through Specified Sales and Purchase, etc. or outside of Financial Instruments Exchange Markets (excluding that conducted by a Tender Offer)) and the Share Certificates, etc. Holding Rate of Share Certificates, etc. in possession by the person who conducted the Purchase, etc. of Share Certificates, etc. exceeds one third after the Purchase, etc. of Share Certificates, etc. or the Acquisition of Newly Issued Share Certificates, etc. (excluding those listed in the preceding three items);

• 第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
• Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act or the distribution of part of the residual assets through dissolution (hereinafter referred to as the 'return, etc.' in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 119-9(1) (The Amount of Transfer Cost of Shares in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.

• 銀行の取締役又は執行役が当該銀行から信用の供与を受ける場合における会社法第三百六十五条第一項（競業及び取締役会設置会社との取引等の制限）の規定により読み替えて適用する同法第三百五十六条第一項（競業及び利益相反取引の制限）の規定及び同法第四百十九条第二項（執行役の監査委員に対する報告義務等）において準用する同法第三百五十六条第一項の規定による取締役会の承認に対する同法第三百六十九条第一項（取締役会の決議）の規定の適用については、同項中「その過半数（これを上回る割合を定款で定めた場合にあっては、その割合以上）」とあるのは、「その三分の二（これを上回る割合を定款で定めた場合にあっては、その割合）以上に当たる多数」とする。
• With regard to the application of the provisions of Article 369, paragraph (1) (Resolution of Board of Directors Meetings) of the Companies Act to approval by the board of directors under the provisions of Article 356, paragraph (1) (Restrictions on Competition and Conflicting Interest Transactions) of that Act applied by replacing certain terms pursuant to Article 365, paragraph (1) (Restrictions on Competition and Transactions with Companies with Board of Directors) of that Act and under the provisions of Article 356, paragraph (1) of that Act as applied mutates mutandis pursuant to Article 419, paragraph (2) (Executive Officer's Duty to Report to Audit Committee Members) of that Act in the case of granting of credit by a Bank to a director or executive officer of that Bank, the phrase 'the majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more)' in that paragraph shall be deemed to be replaced with 'the majority of at least two-thirds (in cases where a higher proportion is provided for in the articles of incorporation, such proportion).'

• 次に掲げる場合において、やむを得ない事由があるときは、総特定社員若しくは総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員若しくは優先出資社員を除く。）の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員若しくは優先出資社員又は特定出資（自己特定出資を除く。）の総口数若しくは発行済優先出資（自己優先出資を除く。）の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資若しくは優先出資を有する特定社員若しくは優先出資社員は、訴えをもって特定目的会社の解散を請求することができる。
• In the following cases, where there are unavoidable reasons, Specified Equity Members or Preferred Equity Members who hold not less than one-tenth (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the voting rights of all Specified Equity Members or all Preferred Equity Members (excluding Specified Equity Members and Preferred Equity Members who may not exercise their voting rights on all the matters on which a resolution may be effected at the general meeting of members) respectively, or Specified Equity Members or Preferred Equity Members who hold not less than one-tenth (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or the issued Preferred Equity (excluding the Company's Own Preferred Equity) may demand the dissolution of a Specific Purpose Company by filing an action:

• 第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
• Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the 'return, etc.' in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.

• 銀行の取締役又は執行 役が当該銀行から信用の供与を受ける場合における会社法第三百六十五条第一項（競業及び取締役会設置会社との取引等の制限）の規定により読み替えて適用す る同法第三百五十六条第一項（競業及び利益相反取引の制限）の規定及び同法第四百十九条第二項（執行役の監査委員に対する報告義務等）において準用する同 法第三百五十六条第一項の規定による取締役会の承認に対する同法第三百六十九条第一項（取締役会の決議）の規定の適用については、同項中「その過半数（こ れを上回る割合を定款で定めた場合にあっては、その割合以上）」とあるのは、「その三分の二（これを上回る割合を定款で定めた場合にあっては、その割合） 以上に当たる多数」とする。
• With regard to the application of the provisions of Article 369(1) (Resolution of Board of Directors Meetings) of the Companies Act to approval by the board of directors under the provisions of Article 356(1) (Restrictions on Competition and Conflicting Interest Transactions) of that Act applied by the reading of terms pursuant to Article 365(1) (Restrictions on Competition and Transactions with Companies with Board of Directors) of that Act and under the provisions of Article 356(1) of that Act as applied mutates mutandis pursuant to Article 419(2) (Executive Officer's Duty to Report to Audit Committee Members) of that Act in the case of granting of credit by a Bank to a director or executive officer of that Bank, the phrase 'The Majority (in cases where a higher proportion is provided for in the articles of incorporation, such proportion or more)' in that paragraph shall be deemed to be replaced with 'The Majority of at Least Two-Thirds (in cases where a higher proportion is provided for in the articles of incorporation, such proportion).'

• 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.).

• 事業協同組合及び事業協同小組合は、その所有する施設を用いて行つている事業について、組合員の脱退その他のやむを得ない事由により組合員の利用が減少し、当該事業の運営に著しい支障が生ずる場合において、主務省令で定めるところにより、第九条の二第三項ただし書に規定する限度を超えて組合員以外の者に当該事業を利用させることが当該事業の運営の適正化を図るために必要かつ適切なものとして、期間を定めて行政庁の認可を受けたときは、同項ただし書の規定にかかわらず、一事業年度における組合員以外の者の事業の利用分量の総額の当該事業年度における組合員の利用分量の総額に対する割合が百分の二百を超えない範囲内において、組合員以外の者に当該事業を利用させることができる。
• A business cooperative or a minor business cooperative may, when the administration of services that are provided using its own facility is hindered to a extreme degree due to a decrease in the utilize of said services by its partner resulting from the withdrawal of partner or any other unavoidable circumstances, have non-partner utilize said services to the extent that the total value of the amount of utilize of services by non-partner during a single business year shall not exceed two hundred percent of the total value of the amount of utilize by its partner during said business year, notwithstanding the provisions of the proviso to Article 9-2, paragraph (3), if it has specified a period and obtained the approval of an administrative agency that it is necessary and appropriate for achieving normalization of the administration of said services to have non-partner utilize said services in excess of the limit prescribed in the proviso to the same paragraph, pursuant to the provisions of an ordinance of the competent ministry.

• 組合については、民法（明治二十九年法律第八十九号）第六百六十八条（組合財産の共有）、第六百六十九条（金銭出資遅滞者の責任）、第六百七十一条から第六百七十四条まで（委任の規定の準用、業務執行者の辞任又は解任、組合員の業務及び財産の状況の検査権並びに組合員の損益分配の割合）、第六百七十六条（組合員の持分処分の制限及び組合財産分割の禁止）、第六百七十七条（組合債務者の相殺の禁止）、第六百八十条（除名）、第六百八十一条（脱退組合員の持分の払戻し）、第六百八十三条（組合員の解散請求）、第六百八十四条（解除の効力の不そ及）、第六百八十七条（組合員である清算人の辞任又は解任）及び第六百八十八条（清算人の職務権限及び残余財産の分割方法）の規定を準用する。
• Articles 668 (joint ownership of partnership assets), 669 (responsibility of persons delaying in making cash contribution), 671 though 674 (mutatis mutandis application of provisions for entrustment, resignation or removal of an executor of business, partners' right of inspection of the state of business and assets and proportion in respect of distribution of profits and losses to partners), 676 (restriction on disposal of equity interest by partners and prohibition of split of partnership assets), 677 (prohibition of set-off by debtors to the partnership), 680 (expulsion), 681 (return of equity interest to withdrawing partners), 683 (request for dissolution by partners), 684 (non-retroactiveness of effect of termination), 687 (resignation or removal of partner liquidators) and 688 (authority of liquidators and method of distribution of remaining assets) of the Civil Code (Act No. 89 of 1896) shall apply mutatis mutandis with respect to a Partnership.

• 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.).

• 当該連結法人と当該連結法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人（以下この項において「出資関連内国法人」という。）がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該連結法人が株式等の保有を通じて連鎖関係にある場合　当該国外支配株主等の当該他の内国法人に係る持株割合、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該連結法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single domestic corporation or two or more domestic corporations are interposed between the consolidated corporation and any other domestic corporation, the whole or a part of whose issued shares, etc. are held by said consolidated corporation's foreign controlling shareholder, etc. (hereinafter such interposed domestic corporation shall be referred to as 'domestic corporations related through capital contribution' in this paragraph) and said foreign controlling shareholder, etc., said other domestic corporation, domestic corporations related through capital contribution and said consolidated corporation have a link through the holding of the shares, etc.:　The ratio obtained by multiplying said foreign controlling shareholder, etc.'s ratio of shareholding in said other domestic corporation sequentially by said other domestic corporation's ratio of shareholding in the domestic corporation related through capital contribution, by the domestic corporation related through capital contribution's ratio of shareholding in the other domestic corporation related through capital contribution, and by the domestic corporation related through capital contribution's ratio of shareholding in said consolidated corporation (where there are two or more links, the sum of the ratios calculated for each of them).

• 当該内国法人と当該内国法人に係る国外支配株主等によりその発行済株式等の全部又は一部が保有されている他の内国法人との間に介在する一又は二以上の内国法人（以下この項において「出資関連内国法人」という。）がいる場合であつて、当該国外支配株主等、当該他の内国法人、出資関連内国法人及び当該内国法人が株式等の保有を通じて連鎖関係にある場合　当該国外支配株主等の当該他の内国法人に係る持株割合、当該他の内国法人の出資関連内国法人に係る持株割合、出資関連内国法人の他の出資関連内国法人に係る持株割合及び出資関連内国法人の当該内国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single domestic corporation or two or more domestic corporations are interposed between the first domestic corporation and the second domestic corporation, the whole or a part of whose issued shares, etc. are held by its foreign controlling shareholder, etc. (hereinafter such interposed domestic corporations shall be referred to as 'domestic corporations related through capital contribution' in this paragraph) and said foreign controlling shareholder, etc., said second domestic corporation, the domestic corporations related through capital contribution and said first domestic corporation have a link through the holding of shares, etc.:　The ratio obtained by multiplying said foreign controlling shareholder, etc.'s ratio of shareholding in the second domestic corporation sequentially by said second domestic corporation's ratio of shareholding in the domestic corporation related through capital contribution, by the domestic corporation related through capital contribution's ratio of shareholding in any other domestic corporation related through capital contribution, and by the domestic corporation related through capital contribution's ratio of shareholding in the first domestic corporation (where there are two or more links, the sum of the ratios calculated for each of them).

• 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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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実が生じた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でその受ける法第四十条の五第一項第二号に定める金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対して交付さ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 40-5, paragraph (1), item (ii) has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act:　The amount obtained by multiplying the amount prescribed in said item 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 time when said event occurred (where the money or any other assets have been delivered to an affiliated foreign company of said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5, paragraph (1), item (ii) 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 via said affiliated foreign company or said other specified foreign subsidiary, etc.)

• 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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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実が生じた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でその受ける法第六十六条の八第一項第二号に定める金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に対して交付さ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 (ii) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item 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 time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 特殊関係内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）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。）の総数又は総額（以下この節において「発行済株式等」という。）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。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）
• Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) 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 Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude shares that said foreign corporation holds in itself and the total number or total amount of such issued shares or capital contributions shall be referred to as the 'issued shares, etc.' in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section):　The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)
• Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding one that falls under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) 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 Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those that said foreign corporation holds in itself and the total number or total amount of such issued shares or capital contributions shall be referred to as the 'issued shares, etc.' in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section):　The ratio of the number or the amount of shares, etc. in the specially-related domestic corporation held by the foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)

• 当該外国法人と他の外国法人（そ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ものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該居住者、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該居住者の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the issued shares, etc. are held by a resident; hereinafter referred to as the 'the second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as 'foreign corporations related through capital contribution' in this paragraph) and said resident, said second foreign corporation, foreign corporations related through capital contribution and said foreign corporation have a link through the holding of shares, etc.:　The ratio obtained by multiplying said resident's ratio of shareholding in the second foreign corporation sequentially by the second foreign corporation's ratio of shareholding in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of shareholding in the other foreign corporation related through capital contribution, and by the foreign corporation related through capital contribution's ratio of shareholding in the first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them).

• 令第十条の二第一号に規定する主務省令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価（受渡しに係る価額、法第二条第八項第四号に規定する取引の対価の額及び取引証拠金等（法第二百十七条第一項第一号に規定する取引証拠金等をいう。以下同じ。）の額を除く。この条及び第百条の六において「手数料等」という。）の種類ごとの金額若しくはその上限額又はこれらの計算方法（当該受託契約に基づく取引の額（令第十条の二第三号に規定する取引の額をいう。）に対する割合を含む。）の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあっては、その旨及びその理由とする。
• The matters specified by an ordinance of the competent ministry as prescribed in Article 10-2, item (i) of the Order shall be the amounts or the upper limits of the considerations to be paid by a customer with regard to a Brokerage Contract, whether they are known as fees, remunerations, expenses or by any other name (excluding values pertaining to receipt or delivery, the amount of the consideration for the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, and the amount of Clearing Margin, etc. [which means the Clearing Margin, etc. prescribed in Article 217, paragraph (1), item (i) of the Act; the same shall apply hereinafter]; referred to as 'Fees, etc.' in this Article and Article 100-6), by type of consideration, or the outline of their calculation method (including the percentage to the Amount of Transactions [which means the Amount of Transactions prescribed in Article 10-2, item (iii) of the Order] based on said Brokerage Contract), and the sum of such amounts, or the upper limit thereof or the outline of their calculation method; provided, however, that, in cases where it is not possible to indicate these, said matters shall be a statement to that effect and the reason therefor.

• 当該外国法人と他の外国法人（そ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ものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the issued shares, etc. are held by a domestic corporation; hereinafter referred to as the 'second foreign corporation' in this item) (hereinafter such interposed foreign corporations shall be referred to as 'foreign corporations related through capital contribution' in this item) and said domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said foreign corporation have a link through the holding of shares, etc.:　The ratio obtained by multiplying said domestic corporation's ratio of shareholding in said second foreign corporation sequentially by said second foreign corporation's ratio of shareholding in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of shareholding in other foreign corporations related through capital contribution, and by the foreign corporation related through capital contribution's ratio of shareholding in the first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them)

• 当該外国法人と他の外国法人（そ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ものに限る。以下この号において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合であつて、当該連結法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該連結法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the issued shares, etc. are held by a consolidated corporation; hereinafter referred to as the 'second foreign corporation' in this item) (hereinafter such interposed foreign corporations shall be referred to as a 'foreign corporations related through capital contribution' in this item) and said consolidated corporation, said second foreign corporation, foreign corporations related through capital contribution and said first foreign corporation have a link through the holding of shares, etc.:　The ratio obtained by multiplying said consolidated corporation's ratio of shareholding in said second foreign corporation sequentially by said second foreign corporation's ratio of shareholding in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of shareholding in any other foreign corporations related through capital contribution, and by the foreign corporation related through capital contribution's ratio of shareholding in said first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them)

• 特殊関係内国法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この節において同じ。）である外国法人（特殊関係株主等に該当するものを除く。以下この号において同じ。）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。）の総数又は総額（以下この節において「発行済株式等」という。）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。以下この節において同じ。）が特殊関係株主等によつて所有されている場合　当該株主等である外国法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）
• Where out of the total number or total amount of shares or capital contributions issued by a foreign corporation (excluding that falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this item) which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act; hereinafter the same shall apply in this Section) of a specially-related domestic corporation (such issued shares or capital contributions shall exclude those that said foreign corporation holds in itself and the total number or total amount of such issued shares or capital contributions shall be referred to as the 'issued shares, etc.' in this Section), a specially-related shareholder, etc. holds 80 percent or more of the number or the amount of such shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section):　The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them)

• 特定株式（法第百四十四条の七第二項に規定する行為に係る株主総会において議決権を行使することができることを内容とする株式をいう。以下この条において同じ。）の総数に二分の一（当該株主総会の決議が成立するための要件として当該特定株式の議決権の総数の一定の割合以上の議決権を有する株主が出席しなければならない旨の定款の定めがある場合にあっては、当該一定の割合）を乗じて得た数に三分の一（当該株主総会の決議が成立するための要件として当該株主総会に出席した当該特定株主（特定株式の株主をいう。以下この条において同じ。）の有する議決権の総数の一定の割合以上の多数が賛成しなければならない旨の定款の定めがある場合にあっては、一から当該一定の割合を減じて得た割合）を乗じて得た数に一を加えた数
• the number adding one to the number obtained by multiplying 1/3 (in the case where the articles of incorporation define, as a requirement for concluding a resolution of a general meeting of shareholders, that a majority of more than a certain rate of the total voting rights held by Specified Shareholders [which means shareholders of Specified Shares (which means shares with the contents that a shareholder can exercise voting rights at a general meeting of shareholders pertaining to actions prescribed in Article 144-7, paragraph (2) of the Act; hereinafter the same shall apply in this Article); hereinafter the same shall apply in this Article] who attend said general meeting of shareholders must agree to the resolution, the rate obtained by subtracting said certain rate from one) by the number obtained by multiplying 1/2 (in the case where the articles of incorporation define, as a requirement for concluding a resolution of said general meeting of shareholders, that shareholders who have more than a certain rate of the total voting rights must attend said general meeting of shareholders, said certain rate) by the total number of Specified Shares;

• 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二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた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実が生じた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でその受ける法第六十八条の九十二第一項第二号に定める金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に対して交付さ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 (ii) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item 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 time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company of the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, 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).

• 国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法
• The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the remaining amount of consideration gained by the purchasing side of inventory assets for a transaction with a foreign affiliated person for having sold said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the 'resale price' in this item) after deducting the amount obtained by multiplying said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as said inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this item) and a transaction in which the purchasing side of said inventory assets for a transaction with a foreign affiliated person sold the inventory assets to a non-affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of said inventory assets for a transaction with a foreign affiliated person:

• 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):

• 社員は、取締役に対し、社員総会の日の八週間（これを下回る期間を定款で定めた場合にあっては、その期間）前までに、社員総会の目的である有議決権事項につき当該社員が提出しようとする議案の要領を社員に通知すること（第五十五条第二項又は第三項（前条第三項において準用する場合を含む。）の通知をする場合にあっては、その通知に記載し、又は記録すること）を請求することができる。ただし、当該議案が法令、資産流動化計画若しくは定款に違反する場合又は実質的に同一の議案につき社員総会において総社員（当該議案につき議決権を行使することができない社員を除く。）の議決権の十分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の賛成を得られなかった日から三年を経過していない場合は、この限りでない。
• A member may request that the directors notify the other members (in cases where the notice set forth in Article 55(2) or (3) is given (including the cases where it is applied mutatis mutandis pursuant to paragraph (3) of the preceding Article), that the directors state or record in such notice) of the outline of the proposal which said member intends to submit with regard to a Matter to Be Voted Upon by Both Specified and Preferred Equity Members which is a subject matter for a general meeting of members by eight weeks prior (if a shorter period has been provided for in the articles of incorporation, such a period) to the day of the general meeting of members; provided, however, that this shall not apply to cases where said proposal is in violation of laws and regulations, the Asset Securitization Plan, or the articles of incorporation, or cases where three years have yet to elapse from the date on which, with regard to a proposal which was essentially identical to said proposal, affirmative votes from members holding at least one-tenth of the voting rights (if a smaller proportion has been provided for in the articles of incorporation, such proportion) of all members (excluding members who could not exercise their voting rights on said proposal) were not obtained at a general meeting of members.

• 卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 当該外国法人と他の外国法人（その発行済株式等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ものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る持株割合、当該他の外国法人の出資関連外国法人に係る持株割合、出資関連外国法人の他の出資関連外国法人に係る持株割合及び出資関連外国法人の当該外国法人に係る持株割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as a 'foreign corporations related through capital contribution' in this paragraph) and said individual or domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said first foreign corporation are linked through the holding of shares, etc.:　The ratio obtained by multiplying the ratio of shareholding of said individual or domestic corporation in the second foreign corporation sequentially by said second foreign corporation's ratio of shareholding in the foreign corporation related through capital contribution, by the capital foreign corporation related through capital contribution's ratio of shareholding in the other foreign corporation related through capital contribution, and by the foreign corporation related through capital contribution's ratio of shareholding in the first foreign corporation (where there are two or more such links, the sum of the ratios calculated for each of them).
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the issued shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as 'foreign corporations related through capital contribution' in this paragraph) and said individual or domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said first foreign corporation have a link through the holding of shares, etc.:　The ratio obtained by multiplying the ratio of the shareholding of said individual or domestic corporation in said second foreign corporation sequentially by said second foreign corporation's ratio of shareholding in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of shareholding in other foreign corporations related through capital contribution, and by the foreign corporation related through capital contribution's ratio of shareholding in the first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them).

• 当該外国法人と他の外国法人（その議決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ものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が議決権の所有を通じて連鎖関係にある場合　当該個人又は内国法人の当該他の外国法人に係る議決権割合、当該他の外国法人の出資関連外国法人に係る議決権割合、出資関連外国法人の他の出資関連外国法人に係る議決権割合及び出資関連外国法人の当該外国法人に係る議決権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between the first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the voting rights are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as 'foreign corporation related through capital contribution' in this paragraph) and said individual or domestic corporation, the second foreign corporation, foreign corporations related through capital contribution and the first foreign corporation have a link through the holding of voting rights:　The ratio obtained by multiplying the ratio of voting rights of said individual or domestic corporation in the second foreign corporation sequentially by said second foreign corporation's ratio of voting rights in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of voting rights in any other foreign corporation related through capital contribution, and by the foreign corporation related through capital contribution's ratio of voting rights in the first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them).
• Where a single foreign corporation or two or more foreign corporations are interposed between said foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the voting rights are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as a 'foreign corporations related through capital contribution' in this paragraph) and said individual or domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said foreign corporation have a link through holding the voting rights:　The ratio obtained by multiplying the ratio of voting rights of said individual or domestic corporation pertaining to said second foreign corporation sequentially by said second foreign corporation's ratio of voting rights pertaining to the foreign corporations related through capital contribution, by the foreign corporation related through capital contribution's ratio of voting rights pertaining to other foreign corporations related through capital contribution, and by the foreign corporation related through capital contribution's ratio of voting rights pertaining to said foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them).

• 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).

• 信託財産の総額のうちに、一の法人その他の団体（以下この号において「法人等」という。）が発行し、又は取り扱う有価証券等（国債証券、政府保証債及び返済までの期間（貸付けを行う当該証券投資信託の受託者である会社が休業している日を除く。）が五日以内のコールローン（以下この号において「特定コールローン」という。）を除く。）であつて、二以上の指定格付機関から特定格付のうち第二位以上の特定格付が付与された長期有価証券及び特定格付のうち第一位の特定格付が付与された短期有価証券並びに証券投資信託の委託会社がこれらの特定格付が付与された有価証券と同等以上に安全に運用できる対象と認めたもの（以下この号において「適格有価証券等」という。）の当該信託財産の総額の計算の基礎となつた価額の占める割合が、百分の五以下であること。
• Of the total asset value of the trust property, any securities, etc. (except national government bonds, government guaranteed bonds, and call loans with five or less days (except closed days of companies entrusted with the said securities investment trust that give loans) left to become due; hereinafter referred to as "the specific call loans" in this item) issued or dealt with by any one juridical person or other organ (hereinafter referred to as "juridical person, etc." in this item) that are long-term investment securities with the second or higher grade of the specific rating given by two or more designated rating organizations, short-term investment securities with the first grade of the specific rating given by two or more designated rating organizations, or the equivalent which securities investment trust management companies consider to be able to invest in as safely as or more safely than the said securities with the said grade of the specific rating (hereinafter referred to as "the qualified securities, etc.") shall account for 5 percent or less of the values that form the basis of calculation of the total asset value of the trust property.

• 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)

• 前項第三号において発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、同項第一号及び第二号に掲げる外国法人の他の外国法人（同項第一号又は第二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。以下この項において同じ。）に係る直接保有株式等保有割合（前項第一号及び第二号に掲げる外国法人の有する他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合をいう。）と同項第一号及び第二号に掲げる外国法人の当該他の外国法人に係る間接保有株式等保有割合（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）をいう。）とを合計した割合により行うものとする。
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation as listed in item (i) and item (ii) of said paragraph in a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of a second foreign corporation held by said first foreign corporation as listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by said first foreign corporation listed in item (i) and item (ii) of said paragraph in said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratios 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)):
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of the second foreign corporation held by the first foreign corporation listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by the first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean 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)):
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of a second foreign corporation held by a first foreign corporation listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratios 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)):

• 当該外国法人と他の外国法人（そ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ものに限る。以下この項において「他の外国法人」という。）との間に一又は二以上の外国法人（以下この項において「出資関連外国法人」という。）が介在している場合であつて、当該個人又は内国法人、当該他の外国法人、出資関連外国法人及び当該外国法人が株式等の請求権の所有を通じて連鎖関係にある場合　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、当該他の外国法人の出資関連外国法人に係る請求権割合、出資関連外国法人の他の出資関連外国法人に係る請求権割合及び出資関連外国法人の当該外国法人に係る請求権割合を順次乗じて計算した割合（当該連鎖関係が二以上ある場合には、当該二以上の連鎖関係につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a first foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as 'foreign corporations related through capital contribution' in this paragraph) and said individual or domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said first foreign corporation have a link through the holding of claims vested in the shares, etc.:　The ratio obtained by multiplying the ratio of claims of said individual or domestic corporation in said second foreign corporation sequentially by said second foreign corporation's ratio of claims in the foreign corporation related through capital contribution, by the foreign corporation related through capital contribution's ratio of claims in any other foreign corporation related through capital contribution, and by the foreign corporation related through capital contribution's ratio of claims in the first foreign corporation (where there are two or more links, the sum of the ratios calculated for each of them).
• Where a single foreign corporation or two or more foreign corporations are interposed between said foreign corporation and a second foreign corporation (limited to a second foreign corporation for which the whole or a part of the claims vested in the shares, etc. are held by an individual or domestic corporation; hereinafter referred to as the 'second foreign corporation' in this paragraph) (hereinafter such interposed foreign corporations shall be referred to as a 'foreign corporations related through capital contribution' in this paragraph) and said individual or domestic corporation, said second foreign corporation, foreign corporations related through capital contribution and said foreign corporation have a link through holding the claims vested in the shares, etc.:　The ratio obtained by multiplying the ratio of claims of said individual or domestic corporation pertaining to said second foreign corporation sequentially by said second foreign corporation's ratio of claims pertaining to the foreign corporations related through capital contribution, by the foreign corporation related through capital contribution's ratio of claims pertaining to other foreign corporations related through capital contribution, and by the foreign corporation related through capital contribution's ratio of claims pertaining to said foreign corporation (where there are two or more links, 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)

• 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)

• 卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 事業が終了した日から三箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額（同条第一項第一号の事業については、労災保険率に応ずる部分の額。次号において同じ。）から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第一種調整率を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であつて、その割合がその日以後において変動せず、又は厚生労働省令で定める範囲を超えて変動しないと認められるとき。
• If the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) prior to the day on which three months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums (or, in case of the businesses set forth in the same Article, paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate; the same shall apply in the following item) after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums pertaining to the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class I adjustment rate on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, and such ratio does not change on and after such date, or such ratio is deemed as not changing beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare; or

• 法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (i), (c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a transaction with a foreign affiliated person through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a 'seller' in this paragraph and item (iii) of the following paragraph) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and said transaction with a foreign affiliated person, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.

• 大量保有報告書を提出すべき者は、大量保有者となつた日の後に、株券等保有割合（第二十七条の二十三第四項に規定する株券等保有割合をいう。以下この章において同じ。）が百分の一以上増加し又は減少した場合（保有株券等の総数の増加又は減少を伴わない場合を除く。以下この章において同じ。）その他の大量保有報告書に記載すべき重要な事項の変更として政令で定めるものがあつた場合は、内閣府令で定めるところにより、その日から五日以内に、当該変更に係る事項に関する報告書（以下「変更報告書」という。）を内閣総理大臣に提出しなければならない。ただし、株券等保有割合が百分の一以上減少したことによる変更報告書で当該変更報告書に記載された株券等保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、この限りでない。
• A person who is required to submit a Report of Possession of Large Volume shall, if, after the day when the person has come to be a Large Volume Holder, the Holding Ratio of Share Certificates, etc. (meaning the Holding Ratio of Share Certificates, etc. set forth in Article 27-23(4); hereinafter the same shall apply in this Chapter) has increased or decreased by 1% or more (excluding the case where said increase or decrease does not result in increase or decrease in the Total Number of Share Certificates, etc. Held by said person; hereinafter the same shall apply in this Chapter), or where there arises any other matters specified by a Cabinet Order as changes in important matters to be contained in the Report of Possession of Large Volume, submit to the Prime Minister a report on the changed matters (hereinafter referred to as a 'Change Report') within five days from the change, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to a Change Report that reports a decrease of 1% or more in the Holding Ratio of Share Certificates, etc., in which case a Change Report reporting that the Holding Ratio of Share Certificates, etc. are 5% or less has already been submitted or to other cases specified by a Cabinet Office Ordinance.

• 法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。
• The gross profit margin prescribed in Article 68-88, paragraph (6), item (i) of the Act or any other ratio specified by Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in said item through said business for a business year including the day on which a transaction with a foreign affiliated person set forth in said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the 'amount of gross costs' in this paragraph) from the total revenue arising from the sale of said inventory assets (where said business is other than that pertaining to the sale of inventory assets, the total revenue from said business; hereinafter referred to as the 'amount of gross revenue' in this paragraph)) against the amount of gross revenue or gross costs.

• 同意基本計画（第五条第二項第四号に掲げる事項が定められているものに限る。）において定められた同項第三号に規定する区域（以下「同意企業立地重点促進区域」という。）の存する市町村は、同意企業立地重点促進区域における製造業等（工場立地法第二条第三項に規定する製造業等をいう。以下この条において同じ。）に係る工場又は事業場の緑地（同法第四条第一項第一号に規定する緑地をいう。以下この条において同じ。）及び環境施設（同法第四条第一項第一号に規定する環境施設をいう。以下この条において同じ。）のそれぞれの面積の敷地面積に対する割合に関する事項（以下この条において「緑地面積率等」という。）について、条例で、次項の基準の範囲内において、同法第四条第一項の規定により公表され、又は同法第四条の二第一項の規定により定められた準則に代えて適用すべき準則を定めることができる。
• Municipalities having a zone prescribed in Article 5, paragraph (2), item (iii) that is designated in the agreed basic plan (limited to one that provides for matters listed in Article 5, paragraph (2), item (iv)) (hereinafter such zone shall be referred to as the 'agreed zone for intensively promoting the establishment of new business facilities') may establish applicable rules, in lieu of rules that have been publicized as prescribed in Article 4, paragraph (1) of the Factory Location Act or rules that have been established as prescribed in Article 4-2, paragraph (1) of the same Act, in Municipal Ordinances, within the scope of the standards set forth in the following paragraph, with regard to matters concerning the ratio against the total site area of factories or workplaces pertaining to manufacturing industries, etc. (meaning manufacturing industries, etc. prescribed in Article 2, paragraph (3) of the same Act; hereinafter the same shall apply in this Article) of respective areas of green spaces (meaning green spaces prescribed in Article 4, paragraph (1), item (i) of the same Act; hereinafter the same shall apply in this Article) and environmental facilities (meaning environmental facilities prescribed in Article 4, paragraph (1), item (i) of the same Act; hereinafter the same shall apply in this Article) therein (hereinafter such matters shall be referred to as 'green space-area ratios etc.' in this Article) in the agreed zone for intensively promoting the establishment of new business facilities.

• 非上場会社の株式又は持分の取得（当該取得に係る当該非上場会社の株式の数若しくは出資の金額（以下この号において「株式等」という。）の当該非上場会社の発行済株式の総数若しくは出資の金額の総額（以下この号において「発行済株式等」という。）に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該非上場会社の株式等と当該取得をしたものを前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人若しくは法人等が所有する当該非上場会社の株式等とを合計した株式等の当該非上場会社の発行済株式等に占める割合が百分の十以上となる場合の当該取得を除く。）であつて、次項各号に掲げる対内直接投資等に該当する非上場会社の株式又は持分の取得（上場会社等の株式に準ずるものとして主務省令で定める株式の取得を除く。）以外のもの
• The acquisition of the shares or equity of a non-listed company (excluding the acquisition in the cases where the proportion accounted for in the total issued shares or the total investment amount of said non-listed company (hereinafter referred to as 'issued shares, etc.' in this item) by the number of shares or the investment amount of said non-listed company pertaining to said acquisition (hereinafter referred to as 'shares, etc.' in this item), or the proportion accounted for in the total issued shares, etc. of said non-listed company by the sum of the shares, etc. of said non-listed company which the party having conducted said acquisition is to hold after said acquisition and the shares, etc. of said non-listed company held by the non-resident individuals or juridical persons which shall fall under those listed in each item of paragraph (4) of the preceding Article in the cases where the party having conducted said acquisition was treated as the share acquisitor referred to in paragraph (4) of the preceding Article is 10% or more), which is other than the acquisition of the shares or equity falling under the inward direct investments, etc. listed in each item of the next paragraph (excluding the acquisition of the shares specified by an ordinance of the competent ministry as those equivalent to the shares of a listed company, etc.);

• 法第六十六条の六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、同項各号に掲げる内国法人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（以下この節において「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の占める割合を乗じて計算した金額（当該内国法人の同項の規定の適用に係る各事業年度において、当該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外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-6, paragraph (1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in said paragraph for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of said paragraph (hereinafter referred to as the 'eligible retained income' in this Section) 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 of said specified foreign subsidiary, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to said specified foreign subsidiary, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company related to said domestic corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to said specified foreign subsidiary, etc.) in the relevant business year of said domestic corporation relating to the application of the provisions of said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from said calculated amount):

• 銀行議決権大量保有者は、一の銀行の総株主の議決権の百分の五を超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者となつた日の後に、前条第一項各号に掲げる事項の変更があつた場合（議決権保有割合の変更の場合にあつては、百分の一以上増加し又は減少した場合に限る。）には、内閣府令で定めるところにより、その日から五日以内（保有する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、当該変更に係る報告書（以下この条及び次条において「変更報告書」という。）を内閣総理大臣に提出しなければならない。ただし、議決権保有割合が百分の一以上減少したことによる変更報告書で当該変更報告書に記載された議決権保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、この限りでない。
• A Major Holder of Voting Rights in a Bank shall, in the case where any matters listed in the items of paragraph (1) of the preceding Article have been changed (in the case of a change in the Proportion of Voting Rights Held, it shall be limited to a case where the proportion has increased or decreased by one hundredth or more) after the day on which he/she became a holder of voting rights exceeding five hundredths of the voting rights of all of a single Bank's shareholders or voting rights that exceed five hundredths of the voting rights of all of a single Bank Holding Company's shareholders, he/she shall, pursuant to the provisions of Cabinet Office Ordinance, submit a report pertaining to that change (hereinafter referred to as a 'Change Report' in this Article and the following Article) to the Prime Minister within five days from that day (within the number of days specified by Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by Cabinet Office Ordinance); provided, however, that this shall not apply to the case where a Change Report has already been submitted based on a decrease in the Proportion of Voting Rights Held by one hundredth or more and the Proportion of Voting Rights Held stated in that Change Report is five hundredths or less, or to any other case specified by Cabinet Office Ordinance.

• 法第六十八条の九十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、同項各号に掲げる連結法人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（以下この節において「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の占める割合を乗じて計算した金額（当該連結法人の同項の規定の適用に係る各連結事業年度において、当該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外国関係会社（当該特定外国子会社等に係る控除未済課税済配当等の額を有するものに限る。）につき第三号に掲げる事実が生じた場合には、当該計算した金額からそれぞれこれらの号に定める金額を控除した残額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-90, paragraph (1) of the Act shall be the amount obtained by multiplying the eligible retained income prescribed in said paragraph for the relevant business year of the specified foreign subsidiary, etc. of a consolidated corporation listed in the items of said paragraph (hereinafter referred to as the 'eligible retained income' in this Section) by the ratio of the shares, etc. for considering the claims held by said consolidated corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year of said specified foreign subsidiary, etc. (where any of the events listed in item (i) or item (ii) occurred with regard to said specified foreign subsidiary, etc. or an event listed in item (iii) occurred with regard to an affiliated foreign company of said consolidated corporation (limited to those that hold the taxed amount of a dividend, etc. before deduction pertaining to said specified foreign subsidiary, etc.) in the relevant consolidated business year of said consolidated corporation related to the application of the provisions of said paragraph, such amount shall be the remaining amount after deducting the amount specified respectively in these items from said calculated amount):

• 銀行議決権大量保有者は、一の銀行の総株主の議決権の百分の五を 超える議決権又は一の銀行持株会社の総株主の議決権の百分の五を超える議決権の保有者となつた日の後に、前条第一項各号に掲げる事項の変更があつた場合 （議決権保有割合の変更の場合にあつては、百分の一以上増加し又は減少した場合に限る。）には、内閣府令で定めるところにより、その日から五日以内（保有 する議決権の数に増加がない場合その他の内閣府令で定める場合にあつては、内閣府令で定める日以内）に、当該変更に係る報告書（以下この条及び次条におい て「変更報告書」という。）を内閣総理大臣に提出しなければならない。ただし、議決権保有割合が百分の一以上減少したことによる変更報告書で当該変更報告 書に記載された議決権保有割合が百分の五以下であるものを既に提出している場合その他の内閣府令で定める場合については、この限りでない。
• A Major Holder of the Bank's Voting Rights shall, in the case where any matters listed in each item of paragraph (1) of the preceding Article have been changed (in the case of a change in the Proportion of Voting Rights Held, it shall be limited to a case where the proportion has increased or decreased by one hundredth or more) after the day on which he/she became a holder of voting rights exceeding five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank or voting rights that exceed five hundredths of the Voting Rights Held by All of the Shareholders of a single Bank Holding Company, he/she shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a report pertaining to that change (hereinafter referred to as a 'Change Report' in this Article and the following Article) to the Prime Minister within five days from that day (within the number of days specified by a Cabinet Office Ordinance in the case where the number of voting rights held has not increased or in any other case specified by the Cabinet Office Ordinance); provided, however, that this shall not apply to the case where a Change Report has already been submitted based on a decrease in the Proportion of Voting Rights Held by one hundredth or more and the Proportion of Voting Rights Held stated in that Change Report is five hundredths or less, or to any other case specified by a Cabinet Office Ordinance.

• 第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九（定義）に規定する分割型分割（以下この号において「分割型分割」という。）のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人（以下この号において「分割承継法人」という。）の株式、第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人（以下この号において「分割承継親法人」という。）の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
• Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a 'split-off-type company split' in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a 'succeeding corporation in a company split' in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a 'succeeding parent corporation in a company split' in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:

• 前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十以上の数又は金額の株式又は出資を当該一方の法人又は出資関連法人（その発行済株式等の百分の五十以上の数又は金額の株式又は出資が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
• Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of the second corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first corporation set forth in the preceding paragraph and have a link with them through the holding of issued shares, etc. (hereinafter such interposed corporations shall be referred to as 'corporations related through capital contribution' in this item) (limited to the case where 50 percent or more of the number or the amount of the issued shares, etc. of both the corporations related through capital contribution and the corporation which is a shareholder, etc. are held by the first corporation or by a corporation related through capital contribution (this shall be limited to those for whom 50 percent or more of the number or the amount of the issued shares, etc. are held by the first corporation or by another corporation related through capital contribution)):　The ratio of the number or the amount of shares or capital contributions of the second corporation held by the corporation which is a shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).

• 投資組合等（投資事業有限責任組合若しくは民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約で投資事業を営むことを約するものによって成立する組合又は外国に所在するこれらの組合に類似する団体をいう。以下同じ。）に対する出資及び投資営業者を相手方とする匿名組合契約に基づく出資（以下この号において「投資組合向け出資等」と総称する。）であって、一の投資組合等又は投資営業者に対する投資組合向け出資等の価額の投資事業有限責任組合の総組合員の出資の総額（組合契約において各組合員の出資予定額（各組合員が出資することを約した上限額をいう。以下この号において同じ。）が定められている場合にあっては、総組合員の出資予定額の合計額）に対する割合が政令で定める割合を超えない範囲内において行うもの（次に掲げる投資組合向け出資等（第十一号ロにおいて「特定投資組合向け出資等」という。）を除く。）
• Investment in Investment Partnership, Etc. (meaning an Investment LPS, or a partnership formed by a partnership agreement as prescribed in Article 667(1) of the Civil Code (Act No. 89 of 1896) by virtue of promises to carry on the investment business, or similar organizations located in a foreign country, with the same to apply hereafter) and investment based on Anonymous Partnership Agreements having an Investment Manager as a party (hereinafter collectively referred to in this item as 'Capital Investment, Etc. in Investment Partnership') where the ratio of the amount of said Capital Investment, Etc. in Investment Partnership in any one Investment Partnership, Etc. or Investment Manager to the total amount of capital contribution by all the partners in the Investment LPS (if the partners' capital investment, commitment (the maximum amount that each partner has promised to invest, and likewise hereafter in this item) is stipulated in the Partnership Agreement, the total of such amounts) does not exceed the ratio prescribed by Cabinet Order (excluding Capital Investment, Etc. in Investment Partnership described in (a) and (b) below (referred to as 'Specified Capital Investment, Etc. in Investment Partnership' in item (xi)-b, below)):

• 銀行、金融商品取引業者（有価証券関連業を営む者に限る。）、信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限る。）その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの（議決権保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。）に係る銀行議決権保有届出書は、第五十二条の二の十一第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であつて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければならない。
• Notwithstanding the provisions of Article 52-2-11, paragraph (1), among Banks, Financial Instruments Specialists (limited to those that engage in Securities Services), trust companies (limited to those that have obtained a license set forth in Article 3 or Article 53, paragraph (1) of the Trust Business Act) and any other persons specified by Cabinet Office Ordinance, where those who have notified the Prime Minister of a Reference Date hold voting rights for a purpose other than to control the business activities of the Bank or Bank Holding Company that has issued the shares related to said voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as 'Voting Rights Subject to Special Provisions' in this Article), their Written Notices of Voting Rights Held in the Bank shall be submitted to the Prime Minister stating matters that relate to the holding status of those voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by Cabinet Office Ordinance, by the 15th day of the month following the month containing said Reference Date, pursuant to the provisions of Cabinet Office Ordinance.

• 銀行、金融商品取引業者（有価証券関連業を営む者に限る。）、信 託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限る。）その他の内閣府令で定める者のうち基準日を内閣総理大臣に届け出た者が保有する 議決権で当該議決権に係る株式の発行者である銀行又は銀行持株会社の営業活動を支配することを保有の目的としないもの（議決権保有割合が内閣府令で定める 数を超えた場合及び保有の態様その他の事情をして内閣府令で定める場合を除く。以下この条において「特例対象議決権」という。）に係る銀行議決権保有届出 書は、第五十二条の二第一項の規定にかかわらず、議決権保有割合が初めて百分の五を超える数となつた基準日における当該議決権の保有状況に関する事項であ つて、内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日の属する月の翌月十五日までに、内閣総理大臣に提出しなければな らない。
• Notwithstanding the provisions of Article 52-2(1), a Written Notice of Holding the Bank's Voting Rights pertaining to voting rights held by a Bank, Financial Instruments Business Operator (limited to one that conducts Securities-Related Business), trust company (limited to one that has obtained a license set forth in Article 3 or Article 53(1) of the Trust Business Act) or any other person specified by a Cabinet Office Ordinance who has notified the Prime Minister of a Reference Date, where the purpose of holding such voting rights is not for controlling the business activities of the Bank or Bank Holding Company that has issued the shares relating to that voting rights (excluding the case where the Proportion of Voting Rights Held has exceeded the number specified by a Cabinet Office Ordinance and any case specified by a Cabinet Office Ordinance by taking into consideration the manner in which they are held and other circumstances; hereinafter referred to as 'Voting Rights Subject to Special Provisions' in this Article) shall be submitted to the Prime Minister stating matters that relate to the status of holding that voting rights as of the Reference Date on which the Proportion of Voting Rights Held exceeded five hundredths for the first time and that are specified by a Cabinet Office Ordinance, by the fifteenth day of the month following the month containing said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance.

• イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額
• Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c):　The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which said domestic corporation pays for the relevant business year to said domestic corporation's foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. as prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):

• 前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の法人との間にこれらの者と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を当該一方の法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等が当該一方の法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
• Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of the second corporation set forth in the preceding paragraph (excluding a corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first corporation set forth in the preceding paragraph, and this single corporation or two or more corporations have a link with the other corporations through the holding of issued shares, etc. (hereinafter such interposed corporations shall be referred to as 'corporations related through capital contribution' in this item) (limited to the case where over 50 percent of the total number or the total amount of the issued shares, etc. of both the corporations related through capital contribution and the corporation which is the shareholder, etc. are held by the first corporation or by a corporation related through capital contribution (this shall be limited to those for whom over 50 percent of the total number or the total amount of the issued shares, etc. are held by said first corporation or by another corporation related through capital contribution)):　The ratio of the number or the amount of shares, etc. of the second corporation that are held by said corporation which is a shareholder, etc. out of the total issued shares, etc. of said second corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).

• イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額
• Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c):　The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which said consolidated corporation pays for the relevant consolidated business year to its foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):

• 前号に該当する場合を除き、事業が終了した日から九箇月を経過した日前における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金及び特定疾病にかかつた者に係る保険給付を除く。）の額に第十二条第三項の厚生労働省令で定める給付金の額を加えた額と一般保険料に係る確定保険料の額から非業務災害率に応ずる部分の額を減じた額に第一種特別加入保険料に係る確定保険料の額から特別加入非業務災害率に応ずる部分の額を減じた額を加えた額に第二種調整率（業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用、有期事業に係る業務災害に関する保険給付で当該事業が終了した日から九箇月を経過した日以後におけるものに要する費用その他の事情を考慮して厚生労働省令で定める率をいう。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下であるとき。
• Except for the cases falling under the preceding item, if the ratio between the amount of the insurance benefits concerning employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act and the insurance benefits pertaining to persons afflicted with a specific disease) paid prior to the day on which 9 months have elapsed from the day the business is terminated, plus the amount of the benefits specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 12, paragraph (3) on one hand, and the amount of final insurance premiums pertaining to the general insurance premiums after deducting the amount of the portion corresponding to the off-the-job injury rate, plus the amount of final insurance premiums concerning the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate, multiplied by the Class II adjustment rate (meaning the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, the costs required for the insurance benefits concerning employment injury pertaining to businesses with a definite term paid on and after the day nine months have elapsed from the day the business is terminated, and other circumstances) on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less.

• 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):

• 国は、当分の間、都道府県（第八十四条の二第一項の規定により、都道府県が処理することとされている第七十四条第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び附則第十二項から第十四項までにおいて同じ。）に対し、第七十五条第二項の規定により国がその費用について補助することができる保護施設の修理、改造又は拡張で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号）第二条第一項第二号に該当するものにつき、都道府県以外の保護施設の設置者に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第七十五条第二項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。
• For the time being, the State may, within the scope of the budget, provide a loan without interest of an amount equivalent to the amount that the State may subsidize pursuant to the provisions of Article 75, paragraph (2) (in the case where any law or ordinance stipulates otherwise with regard to the proportion of subsidy by the State under these provisions, they shall include the provisions of said law or ordinance that stipulates otherwise; the same shall apply hereinafter) to a prefecture (in the case where the affairs under Article 74, paragraph (1), which are to be processed by a prefecture, are to be processed by a designated city, etc., pursuant to the provisions of Article 84-2, paragraph (1), this shall include said designated city, etc.; hereinafter the same shall apply in this paragraph and paragraphs (12) to (14) of the Supplementary Provisions) for the funds to be allocated to the expenses subsidized by said prefecture for the establisher of a public assistance facility other than said prefecture, with regard to a repair, renovation or expansion of a public assistance facility of which expenses may be subsidized by the State pursuant to the provisions of Article 75, paragraph (2) and which falls under Article 2, paragraph (1), item (ii) of the Act on Special Measures Concerning Promotion of Social Infrastructure Development Through Use of Proceeds from Sale of the Stock of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987).

• 卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are related to said specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent
• Wholesale business:　Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are affiliated persons of the specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 公開買付者は、公開買付期間中における応募株券等の全部について第二十七条の十一第一項ただし書の規定により公開買付けの撤回等を行う場合並びに公開買付開始公告及び公開買付届出書において次に掲げる条件を付した場合（第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合（第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。）が政令で定める割合を下回る場合に限る。）を除き、応募株券等の全部について、公開買付開始公告及び公開買付届出書に記載した買付条件等（第二十七条の六第二項の規定による公告又は同条第三項の規定による公表及び公告により買付条件等を変更したときは、当該変更後の買付条件等）により、買付け等に係る受渡しその他の決済を行わなければならない。
• A Tender Offeror shall conduct transfer of Share Certificates, etc. and other settlement procedures with regard to all of the Share Certificates, etc. Offered to Sell pursuant to the Terms of Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification (or, if the Terms of Purchase, etc. have been changed by the public notice under Article 27-6(2) or the public announcement and public notice under Article 27-6(3), the Terms of Purchase, etc. after the change), except in cases where the Tender Offeror makes Withdrawal, etc. of Tender Offer with regard to all of the Share Certificates, etc. Offered to Sell during the Tender Offer Period under the proviso to Article 27-11(1) or where the Tender Offeror states any of the following as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification (with regard to the term specified in item (ii), limited to cases where the Share Certificates, etc. Holding Rate (meaning Share Certificates, etc. Holding Rate as defined in Article 27-2(8)) of Share Certificates, etc. in possession by the Tender Offeror after the Tender Offer, or, in cases where there are Persons in Special Relationship as specified in Article 27-2(1)(i) with the Tender Offeror, the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship as defined in Article 27-2(8) to that for the person who conducted the Purchase, etc.) will not exceed the rate 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):

• 当該他の外国法人の株主等である外国法人（前号に掲げる場合に該当する同号の株主等である外国法人を除く。）と前項第一号及び第二号に掲げる外国法人との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の外国法人（以下この号において「出資関連外国法人」という。）が介在している場合（出資関連外国法人及び当該株主等である外国法人がそれぞれその発行済株式等の百分の五十を超える数又は金額の株式等を同項第一号及び第二号に掲げる外国法人又は出資関連外国法人（その発行済株式等の百分の五十を超える数又は金額の株式等が同項第一号及び第二号に掲げる外国法人又は他の出資関連外国法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である外国法人の有する当該他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合（当該株主等である外国法人が二以上ある場合には、当該二以上の株主等である外国法人につきそれぞれ計算した割合の合計割合）
• Where a single foreign corporation or two or more foreign corporations are interposed between a foreign corporation which is the shareholder, etc. of the second foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first foreign corporation listed in item (i) and item (ii) of the preceding paragraph and have a link with them through the holding of shares, etc. (hereinafter referred to as a 'foreign corporations related through capital contribution' in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. in both the foreign corporation related through capital contribution and in the foreign corporation which is the shareholder, etc. are held by the first foreign corporation listed in item (i) and item (ii) of said paragraph or by a foreign corporation related through capital contribution (such first foreign corporation or foreign corporation related through capital contribution shall be limited to those for which over 50 percent of the number or the amount of the issued shares, etc. are held by a first foreign corporation listed in item (i) and item (ii) of said paragraph or by another corporation related through capital contribution)):　The ratio of the number or the amount of the shares, etc. of said second foreign corporation that are held by the foreign corporation which is its shareholder, etc. out of the total issued shares, etc. of said second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
• Where a single foreign corporation or two or more foreign corporations are interposed between a single foreign corporation which is a shareholder, etc. of a second foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and a foreign corporation listed in item (i) and item (ii) of the preceding paragraph and have a link with them through holding the shares, etc. (hereinafter referred to as a 'foreign corporations related through capital contribution' in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. in both the foreign corporation related through capital contribution and in the foreign corporation which is the shareholder, etc. are held by the first foreign corporation listed in item (i) and item (ii) of said paragraph or by a foreign corporation related through capital contribution (such first foreign corporation or foreign corporation related through capital contribution shall be limited to those for which over 50 percent of the number or the amount of the issued shares, etc. are held by a foreign corporation listed in item (i) and item (ii) of said paragraph or any other corporations related through capital contribution)):　The ratio of the number or the amount of the shares, etc. of said second foreign corporation held by said foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of said second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
• Where a single foreign corporation or two or more foreign corporations are interposed between the foreign corporation which is a shareholder, etc. of the second foreign corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item) and the first foreign corporation listed in item (i) and item (ii) of the preceding paragraph and have a link with them through the holding of shares, etc. (hereinafter referred to as 'foreign corporations related through capital contribution' in this item) (limited to the case where over 50 percent of the number or the amount of the issued shares, etc. in both the foreign corporation related through capital contribution and in said foreign corporation which is a shareholder, etc. are held by the first foreign corporation listed in item (i) and item (ii) of said paragraph or by a foreign corporation related through capital contribution (such first foreign corporation or foreign corporation related through capital contribution shall be limited to those for whom over 50 percent of the number or the amount of the issued shares, etc. are held by the first foreign corporation listed in item (i) and item (ii) of said paragraph or by another corporation related through capital contribution)):　The ratio of the number or the amount of the shares, etc. of the second foreign corporation held by the foreign corporation which is a shareholder, etc. out of the total issued shares, etc. of the second foreign corporation (where there are two or more such foreign corporations which are shareholders, etc., the sum of the ratios calculated for each of them).

• 当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。
• Where a second domestic corporation which is a shareholder, etc. of a first domestic corporation or where domestic corporations related through capital contribution (meaning a single domestic corporation or two or more domestic corporations which have a link with the first domestic corporation and the second domestic corporation through the holding of shares, etc.; the same shall apply in the following paragraph) are interposed between said first domestic corporation and the foreign controlling shareholder, etc. thereof, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of said first domestic corporation by the ratio of the second domestic corporation's or the domestic corporation related through capital contribution's shareholding in the first domestic corporation exceeds the amount of stated capital, etc. of said second domestic corporation or domestic corporation related through capital contribution on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2, item (xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113, paragraph (20)), the amount of equity capital pertaining to the first domestic corporation shall be the remaining amount after deducting from said amount of equity capital, either of the smaller amount of said excess amount or the amount of liabilities owed by the second domestic corporation or the domestic corporation related through capital contribution to the foreign controlling shareholder, etc. and the fund provider, etc. of the first domestic corporation on the same day (refereed to as the 'deductible amount' in the following paragraph).

• 総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員若しくは総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する優先出資社員又は特定出資（自己特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員若しくは発行済優先出資（自己優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を有する優先出資社員は、特定目的会社の営業時間内は、いつでも、次に掲げる請求をすることができる。この場合においては、当該請求の理由を明らかにしてしなければならない。
• A Specified Equity Member who holds not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members) or a Preferred Equity Member who holds not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members), or a Specified Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or a Preferred Equity Member who holds not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity) may make the following requests at any time during the business hours of the Specific Purpose Company. In this case the reasons for said requests shall be disclosed:

• 法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (i), (b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a transaction with a foreign affiliated person prescribed in paragraph (1) of said Article (hereinafter referred to as a 'transaction with a foreign affiliated person' in this Article) from a person with no special relationship thereto (meaning a special relationship as prescribed in said paragraph) (hereinafter a person with no special relationship to the relevant person shall be referred to as a 'non-affiliated person' through to paragraph (7) and the person who purchased such inventory assets shall be referred to as a 'reseller' in this paragraph and paragraph (7), item (ii)) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and a transaction in which the purchasing side of said inventory assets for a transaction with a foreign affiliated person sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.

• 当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。
• Where any other domestic corporation which is a shareholder, etc. of a consolidated corporation or where domestic corporations related through capital contribution (meaning a single domestic corporation or two or more domestic corporations which have a link with said consolidated corporation and said other domestic corporation through the holding of shares, etc.; the same shall apply in the following paragraph) are interposed between said consolidated corporation and its foreign controlling shareholder, etc., when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of said consolidated corporation by the ratio of said consolidated corporation's shareholding in said other domestic corporation or domestic corporation related through capital contribution exceeds the amount of stated capital, etc. prescribed in Article 39-13, paragraph (22) of said other domestic corporation or domestic corporation related through capital contribution on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2, item (xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to said consolidated corporation shall be the remaining amount after deducting from said amount of equity capital, the smaller amount of either said excess amount or the amount of the liabilities owed by said other domestic corporation or domestic corporation related through capital contribution to the consolidated corporation's foreign controlling shareholder, etc. and fund provider, etc. on the same day (referred to as the 'deductible amount' in the following paragraph).

• 卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are affiliated persons of said specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。
• For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development").

• 特殊関係内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である外国法人及び特殊関係株主等に該当する法人を除く。）と特殊関係株主等との間にこれらの者と株式等の所有を通じて連鎖関係にある一又は二以上の法人（当該株主等である法人が内国法人であり、かつ、当該一又は二以上の法人のすべてが内国法人である場合の当該一又は二以上の内国法人及び特殊関係株主等に該当する法人を除く。以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の八十以上の数又は金額の株式等を特殊関係株主等又は出資関連法人（その発行済株式等の百分の八十以上の数又は金額の株式等が特殊関係株主等又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する特殊関係内国法人の株式等の数又は金額が当該特殊関係内国法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
• Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and have a link with them through the holding of shares, etc. (where said corporation which is a shareholder, etc. is a domestic corporation and said interposed corporations are all domestic corporations, excluding said domestic corporations and any corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as 'corporations related through capital contribution' in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. in both the corporation related through capital contribution and in the corporation which is a shareholder, etc. are held by the specially-related shareholder, etc. or by a corporation related through capital contribution (such specially-related shareholder, etc. or foreign corporation related through capital contribution shall be limited to those for which 80 percent or more of the number or the amount of the issued shares, etc. are held by a specially-related shareholder, etc. or by another corporation related through capital contribution)):　The ratio of the number or the amount of the shares, etc. of the specially-related domestic corporation held by the corporation which is the shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
• Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and have a link with them through holding the shares, etc. (where said corporation which is a shareholder, etc. is a domestic corporation and said interposed corporations is a (are all) domestic corporations, excluding said domestic corporations and a corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as 'corporations related through capital contribution' in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. of both the corporations related through capital contribution and the corporation which is a shareholder, etc. are held by a specially-related shareholder, etc. or corporations related through capital contribution (such specially-related shareholder, etc. or foreign corporations related through capital contribution shall be limited to those 80 percent or more of the number or the amount of whose issued shares, etc. are held by a specially-related shareholder, etc. or other corporations related through capital contribution)):　The ratio of the number or the amount of the shares, etc. of a specially-related domestic corporation held by said corporation which is a shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).
• Where a single corporation or two or more corporations are interposed between a corporation which is a shareholder, etc. of a specially-related domestic corporation (excluding a foreign corporation which is a shareholder, etc. set forth in the preceding item falling under the case listed in said item and a corporation falling under the category of a specially-related shareholder, etc.) and a specially-related shareholder, etc. and have a link with them through the holding of shares, etc. (where said corporation which is a shareholder, etc. is a domestic corporation and said interposed corporations are domestic corporations, excluding said domestic corporations and the corporation falling under the category of a specially-related shareholder, etc.; hereinafter referred to as 'corporations related through capital contribution' in this item) (limited to the case where 80 percent or more of the number or the amount of the issued shares, etc. in both the corporations related through capital contribution and in the corporation which is a shareholder, etc. are held by the specially-related shareholder, etc. or by a corporation related through capital contribution (such specially-related shareholder, etc. or corporation related through capital contribution shall be limited to those for which 80 percent or more of the number or the amount of the issued shares, etc. are held by a specially-related shareholder, etc. or by another corporation related through capital contribution)):　The ratio of the number or the amount of the shares, etc. in the specially-related domestic corporation held by said corporation which is a shareholder, etc. out of the total issued shares, etc. of said specially-related domestic corporation (where there are two or more such corporations which are shareholders, etc., the sum of the ratios calculated for each of them).

• 法第十条第二項（第三項において準用する場合を含む。）の規定により取得し、又は所有する株式に関する報告をしようとする者は、国内の会社にあつては様式第四号による報告書、外国会社にあつては様式第五号による報告書一通を公正取引委員会に提出しなければならない。ただし、合併又は分割をすることにより、議決権保有割合が法第十条第二項（第三項において準用する場合を含む。）の政令で定める数値を超えることとなる場合において、法第十五条第二項（第三項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている合併に関する計画又は法第十五条の二第二項（第五項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている共同新設分割に関する計画若しくは法第十五条の二第三項（第五項において読み替えて準用する場合を含む。）の規定により公正取引委員会に届け出ることとされている吸収分割に関する計画において当該株式に関する事項を記載したときは、その合併に関する計画又は共同新設分割に関する計画若しくは吸収分割に関する計画を届け出ることをもつて当該株式に関する報告書の提出に代えることができる。
• A person who files a report on shares acquired or held pursuant to the provision in paragraph 2, Article 10 of the Act (including mutatis mutandis application pursuant to paragraph 3) shall submit to the Fair Trade Commission a written report using Form No. 4 if it is a company in Japan or a written report using Form No. 5 if it is a foreign company; provided, however, that when a merger or a split results in the ratio of voting rights held exceeding the level specified by the Cabinet Order prescribed in paragraph 2, Article 10 of the Act (including mutatis mutandis application pursuant to paragraph 3) and when information on the shares is stated in the plan with respect to a merger to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 2, Article 15 of the Act (including mutatis mutandis application pursuant to paragraph 3), in the plan with respect to a joint incorporation-type split to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 2, Article 15-2 of the Act (including mutatis mutandis application pursuant to paragraph 5) or in the plan with respect to an absorption-type split to be submitted to the Fair Trade Commission pursuant to the provision in paragraph 3, Article 15-2 of the Act (including mutatis mutandis application pursuant to paragraph 5), submission of the written report on the shares may be replaced by filing of a notification of the plan with respect to the merger, the joint incorporation-type split or the absorption-type split.

• 金融商品取引業者（第二十八条第一項に規定する第一種金融商品取引業を行う者又は同条第四項に規定する投資運用業を行う者に限る。以下この条において同じ。）、銀行その他の内閣府令で定める者（第三項に規定する基準日を内閣総理大臣に届け出た者に限る。）が保有する株券等で当該株券等の発行者の事業活動に重大な変更を加え、又は重大な影響を及ぼす行為として政令で定めるもの（第四項及び第五項において「重要提案行為等」という。）を行うことを保有の目的としないもの（株券等保有割合が内閣府令で定める数を超えた場合及び保有の態様その他の事情を勘案して内閣府令で定める場合を除く。）又は国、地方公共団体その他の内閣府令で定める者（第三項に規定する基準日を内閣総理大臣に届け出た者に限る。）が保有する株券等（以下この条において「特例対象株券等」という。）に係る大量保有報告書は、第二十七条の二十三第一項本文の規定にかかわらず、株券等保有割合が初めて百分の五を超えることとなつた基準日における当該株券等の保有状況に関する事項で内閣府令で定めるものを記載したものを、内閣府令で定めるところにより、当該基準日から五日以内に、内閣総理大臣に提出しなければならない。
• A Report of Possession of Large Volume pertaining to Share Certificates, etc. which are held by a Financial Instruments Business Operator (limited to those who conduct the Type I Financial Instruments Business under Article 28(1), or who conduct the Investment Management Business under paragraph (4) of the same Article; hereinafter the same shall apply in this Article), a bank or any other person specified by a Cabinet Office Ordinance (limited to those who have notified the Reference Date specified in paragraph (3) to the Prime Minister) where the purpose of holding is not for effecting material changes in or giving material effect to the business activities of the issuer of said Share Certificates, etc., as specified by a Cabinet Order (referred to as 'Act of Making Important Suggestion, etc.' in paragraphs (4) and (5)) (excluding the cases where the Holding Ratio of Share Certificates, etc. exceeds the ratio specified by a Cabinet Office Ordinance, or other cases specified by a Cabinet Office Ordinance by taking into consideration the manner of holding and other circumstances), or which are held by the State, local government or other person specified by a Cabinet Office Ordinance (limited to those who have notified the Reference Date specified in paragraph (3) to the Prime Minister) (such Share Certificates, etc. are hereinafter collectively referred to as 'Share Certificates, etc. Subject to Special Provisions' in this Article) shall, notwithstanding the provision of the main clause of Article 27-23(1), be submitted to the Prime Minister with a statement of the matters specified by a Cabinet Office Ordinance with regard to the status of holding of said Share Certificates, etc. as of the Reference Date when the Holding Ratio of Share Certificates, etc. have exceeded 5% for the first time, within five days from said Reference Date, pursuant to the provisions of a Cabinet Office Ordinance.

• 第一項の「株券等保有割合」とは、株券等の保有者（同項に規定する保有者をいう。以下この章において同じ。）の保有（前項各号に規定する権限を有する場合を含む。以下この章において同じ。）に係る当該株券等（その保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）の数（株券については株式の数を、その他のものについては内閣府令で定めるところにより株式に換算した数をいう。以下この章において同じ。）の合計から当該株券等の発行者が発行する株券等のうち、第百六十一条の二第一項に規定する信用取引その他内閣府令で定める取引の方法により譲渡したことにより、引渡義務（共同保有者に対して負うものを除く。）を有するものの数を控除した数（以下この章において「保有株券等の数」という。）に当該発行者が発行する株券等に係る共同保有者の保有株券等（保有者及び共同保有者の間で引渡請求権その他の政令で定める権利が存在するものを除く。）の数を加算した数（以下この章において「保有株券等の総数」という。）を、当該発行者の発行済株式の総数に当該保有者及び共同保有者の保有する当該株券等（株券その他の内閣府令で定める有価証券を除く。）の数を加算した数で除して得た割合をいう。
• The term 'Holding Ratio of Share Certificates, etc.' as used in paragraph (1) means the ratio calculated by the following formula: from the total of the Number (meaning the Number of represented shares, in the case of share certificates, or meaning the Number converted into shares pursuant to the provisions of a Cabinet Office Ordinance, in the case of other securities; hereinafter the same shall apply in this Chapter) of the Share Certificates, etc. (excluding the Share Certificates, etc. specified by a Cabinet Office Ordinance by taking into consideration the manner of holding or any other circumstance; hereinafter the same shall apply in this paragraph) which are held (the term 'hold' includes the cases of holding of the authorities set forth in the items of the preceding paragraph; hereinafter the same shall apply in this Chapter) by a Holder of the Share Certificates, etc. (meaning a holder set forth in paragraph (1); hereinafter the same shall apply in this Chapter), deduct the Number of Share Certificates, etc. issued by the issuer of said Share Certificates, etc. for which the holder has an obligation of delivery (excluding an obligation of delivery which the holder has against a Joint Holder) arising from transfer by way of margin transactions under Article 161-2(1) or any other transaction methods specified by a Cabinet Office Ordinance (the Number of Share Certificates, etc. after said deduction shall be hereinafter referred to as the 'Number of Share Certificates, etc. Held' in this Chapter); add the Number of Share Certificates, etc. held by the Joint Holder in relation to the Share Certificates, etc. issued by said issuer (excluding those for which a right to request delivery or any other right specified by a Cabinet Order exists between the holder and the Joint Holder) to the Number of Share Certificates, etc. Held (the Number of the Share Certificates, etc. after said addition shall hereinafter be referred to as the 'Total Number of Share Certificates, etc. Held'); and divide the Total Number of Share Certificates, etc. Held, by the sum of the total Number of issued shares of the issuer and the Number of the Share Certificates, etc. held by said holder and Joint Holder (excluding the share certificates and any other Securities specified by a Cabinet Office Ordinance).

• ものづくり基盤技術は、我が国の基幹的な産業である製造業の発展を支えることにより、生産の拡 大、貿易の振興、新産業の創出、雇用の増大等国民経済のあらゆる領域にわたりその発展に寄与するとともに、国民生活の向上に貢献してきた。また、ものづく り基盤技術に係る業務に従事する労働者は、このようなものづくり基盤技術の担い手として、その水準の維持及び向上のために重要な役割を果たしてきた。我ら は、このようなものづくり基盤技術及びこれに係る業務に従事する労働者の果たす経済的社会的役割が、国の存立基盤を形成する重要な要素として、今後におい ても変わることのないことを確信する。しかるに、近時、就業構造の変化、海外の地域における工業化の進展等による競争条件の変化その他の経済の多様かつ構 造的な変化による影響を受け、国内総生産に占める製造業の割合が低下し、その衰退が懸念されるとともに、ものづくり基盤技術の継承が困難になりつつある。 このような事態に対処して、我が国の国民経済が国の基幹的な産業である製造業の発展を通じて今後とも健全に発展していくためには、ものづくり基盤技術に関 する能力を尊重する社会的気運を醸成しつつ、ものづくり基盤技術の積極的な振興を図ることが不可欠である。ここに、ものづくり基盤技術の振興に関する施策 を総合的かつ計画的に推進するため、この法律を制定する。
• By way of supporting the development of the manufacturing industry, which is Japan's fundamental industry, core manufacturing technology has contributed to the development of all areas of the national economy such as expansion of production, promotion of trade, creation of new industries, and increase in employment, and has contributed to improving the lives of the citizenry. In addition, workers engaged in operations pertaining to core manufacturing technology have played an important role in maintaining and improving the level of the technology in their capacity as supporters of such core manufacturing technology. We believe that the economic and social role of such core manufacturing technology and workers who engage in operations pertaining thereto will continue to be an important element in the foundation of the existence of the State in the future. Recently, however, due to changes in the employment structure, changes in competitive conditions resulting from factors like the progress of industrialization overseas, and other diverse and structural changes in the economy, the share of the manufacturing industry in Japan's gross domestic product has fallen, and concerns about a decline in the industry have grown, and the smooth succession of core manufacturing technology is becoming difficult. In order to deal with such a situation and to maintain the sound development of Japan's national economy through the development of the manufacturing industry, which is a fundamental to the State, that the active promotion of core manufacturing technology is indispensable, while a social tendency to respect abilities related to core manufacturing technology is enhanced. We hereby establish this Act so as to drive forward measures for the promotion of core manufacturing technology in a comprehensive and organized manner.

• 法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。
• With respect to the application of the provisions of paragraphs (1) to (4) in the case where the provisions of Article 68-89, paragraph (2) of the Act is applied, the term 'and then multiplying said amount of expenses by the ratio' in paragraph (1), item (i) shall be deemed to be replaced with ', then deducting the amount obtained by multiplying the part of said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89, paragraph (4), item (viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4), item (v) of said Article; hereinafter the same shall apply in this Article) regarding the liabilities for said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;' the term 'The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of said paragraph; hereinafter the same shall apply in this Article)' in (a) of paragraph (1), item (i) shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;' the term 'The average balance of liabilities' in (b) of said item shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment regarding said liabilities from the average balance of liabilities;' the term 'three' in (c) of said item shall be deemed to be replaced with 'two;' the term 'The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income' in (a) of paragraph (1), item (ii) shall be deemed to be replaced with 'The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of said Article and the amount of the guarantee charge, etc. related to taxable income;' the term 'where the remaining amount after deducting the amount' in paragraph (2) shall be deemed to be replaced with 'where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;' and the term 'by three' in said paragraph shall be deemed to be replaced with 'by two.'

• 法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。
• With respect to the application of the provisions of paragraphs (1) to (4) in the case where the provisions of Article 66-5, paragraph (2) of the Act is applied, the term 'and then multiplying said amount of expenses by the ratio' in paragraph (1), item (i) shall be deemed to be replaced with ', then deducting the amount obtained by multiplying the part of said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4), item (v) of said Article; hereinafter the same shall apply in this Article) regarding the liabilities for said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;' the term 'The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act; hereinafter the same shall apply in this Article)' in (a) of paragraph (1), item (i) shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;' the term 'The average balance of liabilities' in (b) of said item shall be deemed to be replaced with 'The remaining amount after deducting the average balance of liabilities after adjustment regarding said liabilities from the average balance of liabilities;' the term 'three' in (c) of said item shall be deemed to be replaced with 'two;' the term 'The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income' in (a) of paragraph (1), item (ii) shall be deemed to be replaced with 'The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of said Article and the amount of the guarantee charge, etc. related to taxable income;' the term 'where the remaining amount after deducting the amount' in paragraph (2) shall be deemed to be replaced with 'where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;' and the term 'by three' in said paragraph shall be deemed to be replaced with 'by two.'

• 株券、新株予約権付社債券その他の政令で定める有価証券（以下この項において「株券関連有価証券」という。）で金融商品取引所に上場されているもの（流通状況がこれに準ずるものとして政令で定める株券関連有価証券を含む。）の発行者である法人が発行者（内閣府令で定める有価証券については、内閣府令で定める者。第二十七条の三十第二項を除き、以下この章及び第二十七条の三十の十一第四項において同じ。）である対象有価証券（当該対象有価証券に係るオプション（当該オプションの行使により当該行使をした者が当該オプションに係る対象有価証券の売買において買主としての地位を取得するものに限る。）を表示する第二条第一項第十九号に掲げる有価証券その他の当該対象有価証券に係る権利を表示するものとして政令で定めるものを含む。以下この章及び第二十七条の三十の十一第四項において「株券等」という。）の保有者で当該株券等に係るその株券等保有割合が百分の五を超えるもの（以下この章において「大量保有者」という。）は、内閣府令で定めるところにより、株券等保有割合に関する事項、取得資金に関する事項、保有の目的その他の内閣府令で定める事項を記載した報告書（以下「大量保有報告書」という。）を大量保有者となつた日から五日（日曜日その他政令で定める休日の日数は、算入しない。第二十七条の二十五第一項及び第二十七条の二十六において同じ。）以内に、内閣総理大臣に提出しなければならない。ただし、第四項に規定する保有株券等の総数に増加がない場合その他の内閣府令で定める場合については、この限りでない。
• A holder of the Target Securities (including the Securities listed in Article 2(1)(xix) indicating the Options pertaining to said Target Securities (limited to the Options which cause a person who has exercised said Options to acquire a position as a buyer in the sales or purchase of the Target Securities pertaining to said Options) and other Securities specified by a Cabinet Order as those which indicate the rights pertaining to said Target Securities) whose issuer is a juridical person which is an issuer (with regard to the Securities specified by a Cabinet Office Ordinance, a person specified by a Cabinet Office Ordinance; the same shall apply hereinafter in this Chapter and Article 27-30-11(4), except for Article 27-30(2)) of share certificates, bonds with share option and other Securities specified by a Cabinet Order (hereinafter referred to as the 'Securities Related to Share Certificates' in this paragraph) that are listed on a Financial Instruments Exchange (including the Securities Related to Share Certificates specified by a Cabinet Order as those of which the state of distribution can be regarded as being equivalent to said Securities) (such Securities shall be hereinafter collectively referred to as the 'Share Certificates, etc.' in this Chapter and Article 27-30-11(4)), and whose Holding Ratio of Share Certificates, etc. pertaining to said Share Certificates, etc. exceeds 5% (such holder shall be hereinafter referred to as a 'Large Volume Holder' in this Chapter) shall, pursuant to the provisions of a Cabinet Office Ordinance, submit to the Prime Minister a report that contains the matters related to the Holding Ratio of Share Certificates, etc., matters related to the funds for the acquisition, purposes of holding and any other matters specified by a Cabinet Office Ordinance (such report shall be hereinafter referred to as 'Reports of Possession of Large Volume'), within five days from the date on which such person has come to be a Large Volume Holder (Sundays and other holidays specified by a Cabinet Order shall not be included for the purpose of counting days; the same shall apply in Article 27-25(1) and Article 27-26); provided, however, that this shall not apply to the cases where there is no increase in the total number of the Share Certificates, etc. held set forth in paragraph (4) or to any other case specified by a Cabinet Office Ordinance.

• 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)

• 会社であつて、その総資 産の額（最終の貸借対照表による資産の合計金額をいう。以下同じ。）が二十億円を下回らない範囲内において政令で定める金額を超え、かつ、当該会社並びに 当該会社の子会社及び当該会社の総株主の議決権の過半数を有する国内の会社の総資産の額を合計した額（以下「総資産合計額」という。）が百億円を下回らな い範囲内において政令で定める金額を超えるもの（以下この条において「株式所有会社」という。）は、他の国内の会社であつてその総資産の額が十億円を下回 らない範囲内において政令で定める金額を超えるもの（以下この項において「株式発行会社」という。）の株式を取得し、又は所有する場合（金銭又は有価証券 の信託に係る株式について、自己が、委託者若しくは受益者となり議決権を行使することができる場合又は議決権の行使について受託者に指図を行うことができ る場合を含む。）において、株式発行会社の総株主の議決権に占める株式所有会社の当該取得し、又は所有する株式に係る議決権の割合が、百分の十を下回らな い範囲内において政令で定める数値（複数の数値を定めた場合にあつては、政令で定めるところにより、それぞれの数値）を超えることとなるときは、公正取引 委員会規則で定めるところにより、その超えることとなつた日から三十日以内に、当該株式に関する報告書を公正取引委員会に提出しなければならない。ただ し、株式発行会社の発行済の株式の全部をその設立と同時に取得する場合、銀行業又は保険業を営む会社が他の国内の会社（銀行業又は保険業を営む会社その他 公正取引委員会規則で定める会社を除く。次条第一項及び第二項において同じ。）の株式を取得し、又は所有する場合及び証券業を営む会社（証券仲介業者を除 く。）が業務として株式を取得し、又は所有する場合は、この限りでない。
• Every corporation whose total assets (meaning the amount of total assets appearing in the latest balance sheet; the same shall apply hereinafter) exceed the amount provided for in a Cabinet Order, which shall not be less than two billion yen, and whose total assets, coupled with total assets of subsidiaries of the said corporation, and a corporation in Japan which holds majority of voting rights of all stockholders of the said corporation (hereinafter referred to as 'sum of the total assets'), exceed the amount provided for in a Cabinet Order, which shall not be less than ten billion yen (hereinafter referred to as 'stockholding corporation' in this Article), in case that it acquires or holds the stocks (including the stocks held in monetary or security trust, where the stockholding corporation is a settlor or beneficiary and may exercise the voting rights or give instructions to the trustee regarding the exercise of such voting rights) of another corporation in Japan whose total assets exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen (hereinafter referred to as 'issuing corporation' in this Article), so that the ratio of voting rights pertaining to the stocks acquired or held by the stockholding corporation to voting rights of all stockholders of the issuing corporation is to exceed the percentage figure provided for in a Cabinet Order, which shall not be less than ten percent (in the case that more than one percentage figures are provided for, any of such percentage figures pursuant to the provisions of such Cabinet Order), shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on such stocks to the Fair Trade Commission within thirty days from the date of the relevant exceeding; provided, however, that this shall not apply to cases where the all the issued stocks of issuing corporation is acquired simultaneously with the incorporation, cases where a corporation engaged in banking or insurance business (excluding certain corporations engaged in insurance business as provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article) acquires or holds stocks of other corporations in Japan (excluding those engaged in banking or insurance business and those as otherwise provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article), or cases where a corporation engaged in securities business (excluding securities brokers) acquires or holds stocks in the course of its business.

• 各事業年度における法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額（既に積み立てられた商品取引責任準備金の金額（法第二百二十一条第二項の規定により使用された金額がある場合には、当該金額を控除した金額。次号において同じ。）が千万円に満たない場合には、当該いずれか大きい金額に、千万円から当該商品取引責任準備金の金額、及びロからチまでに掲げる金額を控除した金額を事故率に二を乗じて得た率と百万分の二とのいずれか大きい率で除して計算した金額（当該計算した金額が当該事業年度の取引金額を超える場合には、当該事業年度の当該取引金額。以下この号において同じ。）に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額を加算した金額）
• the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person With Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater (in cases where the amount of liability reserve for commodity trading that has already been accrued [in cases where a specific amount of money is used under the provisions of Article 221, paragraph (2) of the Act, the amount after deducting said amount; the same shall apply in the following item] is less than ten million yen, the amount obtained by adding, to such larger amount, an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater);

• 前項の場合において、法第百九十条の許可（更新に係る許可を除く。）を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。
• In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase 'the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater' in item (i) of the preceding paragraph shall be deemed to be replaced with 'the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year,' the phrase 'such larger amount' in the same item shall be deemed to be replaced with 'such equivalent amount,' the phrase 'double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher' in the same item shall be deemed to be replaced with '0.006 percent,' the phrase 'an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater' in the same item shall be deemed to be replaced with 'an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item),' the phrase 'the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater' in the same item shall be deemed to be replaced with 'the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year,' and the phrase 'the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater' in the same item shall be deemed to be replaced with 'the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year.'

• 会社法第三百条本文、第三百三条第二項、第三百四条、第三百五条第一項本文及び第四項、第三百六条（第二項及び第四項を除く。）、第三百七条、第三百八条（第一項ただし書を除く。）、第三百十条並びに第三百十三条から第三百十八条（第三項を除く。）までの規定は、投資主総会について準用する。この場合において、同法第三百条本文中「前条」とあるのは「投資法人法第九十一条第一項から第三項まで」と、同法第三百三条第二項中「前項の規定にかかわらず、取締役会設置会社においては、総株主の議決権」とあるのは「発行済投資口」と、「議決権又は三百個（これを下回る数を定款で定めた場合にあっては、その個数）以上の議決権」とあるのは「口数の投資口」と、「株主に限り」とあるのは「投資主は」と、同法第三百五条第一項本文中「株主は」とあるのは「発行済投資口の百分の一（これを下回る割合を規約で定めた場合にあっては、その割合）以上の口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する投資主は」と、「株主に通知すること（第二百九十九条第二項又は第三項の通知をする場合にあっては、その通知に記載し、又は記録すること）」とあるのは「投資法人法第九十一条第一項又は第二項の通知に記載し、又は記録すること」と、同法第三百六条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権」とあるのは「発行済投資口」と、「議決権を有する」とあるのは「口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する」と、同条第一項、第三項、第五項及び第六項並びに同法第三百七条第一項及び第二項並びに第三百十八条第五項中「裁判所」とあるのは「内閣総理大臣」と、同法第三百十条第四項中「第二百九十九条第三項」とあるのは「投資法人法第九十一条第二項」と、同法第三百十六条第二項中「第二百九十七条」とあるのは「投資法人法第九十条第三項において準用する第二百九十七条第一項及び第四項」と、同法第三百十七条中「第二百九十八条及び第二百九十九条」とあるのは「投資法人法第九十条の二第一項及び第九十一条第一項から第三項まで」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 the main clause of Article 300, Article 303, paragraph (2), Article 304, the main clause of Article 305, paragraph (1), Article 305, paragraph (4), Article 306 (excluding paragraph (2) and paragraph (4)), Article 307, Article 308 (excluding the proviso to paragraph (1)), Article 310, and Article 313 through Article 318 (excluding paragraph (3)) inclusive of the Companies Act shall apply mutatis mutandis to an Investors' meeting. In this case, the term 'the preceding Article' in the main clause of Article 300 of that Act shall be deemed to be replaced with 'Article 91, paragraph (1) through paragraph (3) of the Investment Corporations Act,' the phrase 'Notwithstanding the provisions of the preceding paragraph, at a Company with a Board of Directors' in Article 303, paragraph (2) of the Companies Act shall be deleted, the phrase 'the votes of all shareholders' in that paragraph shall be deemed to be replaced with 'Issued Investment Equity,' the phrase 'or not less than three hundred (or, in cases where lesser number is prescribed in the articles of incorporation, such number of) votes of all shareholder' in that paragraph shall be deleted, the phrase 'only shareholders' in that paragraph shall be deemed to be replaced with 'the Investors,' the term 'Shareholders' in the main clause of Article 305, paragraph (1) of that Act shall be deemed to be replaced with 'Investors who continually held not less than one-hundredth (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period),' the phrase 'shareholders be notified of' in that paragraph shall be deleted, the phrase '(or, in cases where a notice pursuant to paragraph (2) or paragraph (3) of Article 299 is to be given, such summary be specified or recorded in that notice)' in that paragraph shall be deemed to be replaced with 'shall be stated or recorded in the notice under Article 91, paragraph (1) or paragraph (2) of the Investment Corporations Act,' the phrases 'who hold' and 'the votes of all shareholders (excluding shareholders who may not exercise their votes on all matters which may be resolved in the shareholders meeting)' in Article 306, paragraph (1) of the Companies Act shall be deemed to be replaced with 'who continually held' and 'the Issued Investment Equity for the preceding six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period)' respectively, the term 'the court' in Article 306, paragraph (1), paragraph (3), paragraph (5), and paragraph (6), Article 307, paragraph (1) and paragraph (2), and Article 318, paragraph (5) of the Companies Act shall be deemed to be replaced with 'the Prime Minister,' the term 'Article 299(3)' in Article 310, paragraph (4) of the Companies Act shall be deemed to be replaced with 'Article 91, paragraph (2) of the Investment Corporations Act,' the term 'Article 297' in Article 316, paragraph (2) of the Companies Act shall be deemed to be replaced with 'Article 297, paragraph (1) and paragraph (4) as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Investment Corporations Act,' the phrase 'Article 298 and Article 299' in Article 317 of the Companies Act shall be deemed to be replaced with 'Article 90-2, paragraph (1) and Article 91, paragraph (1) through paragraph (3) of the Investment Corporations Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Office Ordinance.

• 厚生労働大臣は、連続する三保険年度中の各保険年度において次の各号のいずれかに該当する事業であつて当該連続する三保険年度中の最後の保険年度に属する三月三十一日（以下この項において「基準日」という。）において労災保険に係る保険関係が成立した後三年以上経過したものについての当該連続する三保険年度の間における労災保険法の規定による業務災害に関する保険給付（労災保険法第十六条の六第一項第二号の場合に支給される遺族補償一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る保険給付（以下この項及び第二十条第一項において「特定疾病にかかつた者に係る保険給付」という。）及び労災保険法第三十六条第一項の規定により保険給付を受けることができることとされた者（以下「第三種特別加入者」という。）に係る保険給付を除く。）の額（年金たる保険給付その他厚生労働省令で定める保険給付については、その額は、厚生労働省令で定めるところにより算定するものとする。第二十条第一項において同じ。）に労災保険法第二十九条第一項第二号に掲げる事業として支給が行われた給付金のうち業務災害に係るもので厚生労働省令で定めるものの額（一時金として支給された給付金以外のものについては、その額は、厚生労働省令で定めるところにより算定するものとする。）を加えた額と一般保険料の額（第一項第一号の事業については、前項の規定による労災保険率（その率がこの項の規定により引き上げ又は引き下げられたときは、その引き上げ又は引き下げられた率）に応ずる部分の額）から非業務災害率（労災保険法の適用を受けるすべての事業の過去三年間の通勤災害に係る災害率及び二次健康診断等給付に要した費用の額その他の事情を考慮して厚生労働大臣の定める率をいう。以下この項及び第二十条第一項において同じ。）に応ずる部分の額を減じた額に第一種特別加入保険料の額から特別加入非業務災害率（非業務災害率から第十三条の厚生労働大臣の定める率を減じた率をいう。第二十条第一項各号及び第二項において同じ。）に応ずる部分の額を減じた額を加えた額に業務災害に関する年金たる保険給付に要する費用、特定疾病にかかつた者に係る保険給付に要する費用その他の事情を考慮して厚生労働省令で定める率（第二十条第一項第一号において「第一種調整率」という。）を乗じて得た額との割合が百分の八十五を超え、又は百分の七十五以下である場合には、当該事業についての前項の規定による労災保険率から非業務災害率を減じた率を百分の四十の範囲内において厚生労働省令で定める率だけ引き上げ又は引き下げた率に非業務災害率を加えた率を、当該事業についての基準日の属する保険年度の次の次の保険年度の労災保険率とすることができる。
• If the ratio between the amount of the insurance benefits pertaining to employment injury provided for in the Industrial Accident Insurance Act (excluding the lump sum compensation for surviving family paid in case of Article 16-6, paragraph (1), item (ii) of the Industrial Accident Insurance Act, the insurance benefits pertaining to persons afflicted with a disease caused as a result of having been engaged in a specific job or occupation for a long period which is specified by the Ordinance of the Ministry of Health, Labour and Welfare (limited to the persons specified by the Ordinance of the Ministry of Health, Labour and Welfare for each type of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, taking into consideration of the service period in respect of such business, etc.) (hereinafter referred to as the "insurance benefits pertaining to persons afflicted with a specific disease" in this paragraph and in Article 20, paragraph (1)), and the insurance benefits pertaining to persons deemed as entitled to receive the insurance benefit pursuant to the provision of Article 36, paragraph (1) of the Industrial Accident Insurance Act (hereinafter referred to as the "insured of Class III special enrollment")) in respect of any business falling under any of the following items during each insurance year of three consecutive insurance years and in respect of which business three years or more have passed, since the establishment of the insurance relation of industrial accident insurance, as of March 31 of the last insurance year of such consecutive three insurance years (hereinafter referred to as the "reference date" in this paragraph), the payment of which has been made during such consecutive three insurance years (or, in case of insurance benefits paid as pension or otherwise specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in Article 20, paragraph (1)), plus the amount of the payments made as the services listed in Article 29, paragraph (1), item (ii) of the Industrial Accident Insurance Act which pertain to employment injury and which are specified by the Ordinance of the Ministry of Health, Labour and Welfare (or, in case of payments other than those paid as lump sum payments, the amount thereof shall be calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare) on one hand, and the amount obtained by multiplying the aggregate of the amount of the general insurance premiums (or, in case of the businesses set forth in paragraph (1), item (i), the amount of the portion corresponding to the industrial accident insurance rate prescribed in the preceding paragraph (or, if such rate has been increased or decreased pursuant to the provision of such paragraph, such increased or decreased rate)) after deducting the amount of the portion corresponding to the off-the-job injury rate (meaning the rate prescribed by the Minister of Health, Labour and Welfare by taking into consideration of the injury rate pertaining to commuting injury and the amount of the costs required for the benefit for second medical examination, etc. during the past three years in respect of all businesses to which the Industrial Accident Insurance Act is applied, and other circumstances; hereinafter the same shall apply in this paragraph and in Article 20, paragraph (1)) plus the amount of the Class I special enrollment insurance premiums after deducting the amount of the portion corresponding to the special enrollment off-the-job injury rate (meaning the off-the-job injury rate after deducting the rate determined by the Minister of Health, Labour and Welfare set forth in Article 13; the same shall apply in each item of Article 20, paragraph (1) and in Article 20, paragraph (2)), by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare by taking into consideration of the costs required for the insurance benefits paid as pension concerning employment injury, the costs required for the insurance benefits pertaining to persons afflicted with a specific disease, and other circumstances (in Article 20, paragraph (1), item (i) referred to as the "Class I adjustment rate") on the other hand, exceeds eighty-five one-hundredth (85/100), or is seventy-five one-hundredth (75/100) or less, then the Minister of Health, Labour and Welfare may acknowledge the rate calculated by increasing or decreasing the industrial accident insurance rate prescribed in the preceding paragraph in respect of such business less the off-the-job injury rate, by the rate specified by the Ordinance of the Ministry of Health, Labour and Welfare within the scope of forty one-hundredth (40/100), as the industrial accident insurance rate for the insurance year two years following the insurance year in which the reference date of such business is included.

• 会社法第五百十二条から第五百十八条まで（他の手続の中止命令、特別清算開始の申立ての取下げの制限、特別清算開始の命令、他の手続の中止等、担保権の実行の手続等の中止命令、相殺の禁止）、第二編第九章第二節第二款から第十款まで（第五百二十二条第三項、第五百三十条第二項及び第五百三十六条を除く。）（裁判所による監督及び調査、清算人、監督委員、調査委員、清算株式会社の行為の制限等、清算の監督上必要な処分等、債権者集会、協定、特別清算の終了）、第七編第二章第四節（特別清算に関する訴え）、同編第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）（総則）、同章第三節（第八百七十九条、第八百八十二条第二項及び第八百九十六条を除く。）（特別清算の手続に関する特則）及び第九百三十八条（第六項を除く。）（特別清算に関する裁判による登記の嘱託）の規定は、清算特定目的会社の特別清算について準用する。この場合において、同法第五百十六条中「担保権の実行の手続、企業担保権の実行の手続又は清算株式会社の財産」とあるのは「担保権の実行の手続又は清算特定目的会社の財産」と、同法第五百二十二条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない特定社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員若しくは総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員又は特定出資（自己特定出資を除く。）の総口数の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の特定出資を有する特定社員又は発行済優先出資（自己優先出資を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の口数の優先出資を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する優先出資社員」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 512 to Article 518 inclusive (Order to Suspend Other Procedures; Restrictions on Withdrawal of Petition for Commencement of Special Liquidation; Order to Commence Special Liquidation; Suspension of Other Procedures; Order to Suspend Procedures to Enforce Security Interest; Prohibition of Set-offs); the provisions of Part II, Chapter IX, Section 2, Subsection 2 to Subsection 10 inclusive (excluding Article 522(3), Article 530(2), and Article 536) (Supervision and Investigation by the Court; Liquidators; Supervisor; Investigators; Restrictions on Acts of Liquidating Stock Companies; Dispositions Necessary); the provisions of Part VII, Chapter II, Section 4 (Action Concerning Special Liquidation); the provisions of Part VII, Chapter III, Section 1 (excluding Article 868(2) to (5) inclusive and Article 870 to Article 874 inclusive) (General Provisions); the provisions of Part VII, Chapter III, Section 3 (excluding Article 879, Article 882(2), and Article 896) (Special Provisions on the Procedures of Special Liquidation); and Article 938 (excluding paragraph (6)) (Commissioning of Registration by a Juridical Decision Concerning Special Liquidation) of the Companies Act shall apply mutatis mutandis to the special liquidation of a Specific Purpose Company in Liquidation. In this case, the phrase 'procedures to enforce the security interest that exists in the assets of the Liquidating Stock Company, procedures to enforce charge on whole company assets or compulsory execution procedures based on the general liens and other claims that have general priority that have already been enforced against the assets of the Liquidating Stock Company' in Article 516 of the Companies Act shall be deemed to be replaced with 'procedures to exercise the security interest that exists in the property of the Specific Purpose Company in Liquidation or compulsory execution procedures based on claims for which there exists a general statutory lien or any other general priority that have already been enforced against the property of the Specific Purpose Company in Liquidation,' the phrase 'or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)' in Article 522(1) of the Companies Act shall be deemed to be replaced with 'or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such proportion) of the voting rights of all Specified Equity Members (excluding Specified Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period) not less than three-hundredths of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all matters on which a resolution may be effected at a general meeting of members), or Specified Equity Members who hold not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the total number of units of Specified Equity (excluding the Company's Own Specified Equity) or Preferred Equity Members who have continuously held for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such period) not less than three-hundredths (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of the units of issued Preferred Equity (excluding the Company's Own Preferred Equity),' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 会社法第五百十二条から第五百十八条まで、第二編第九章第二節第二款から第十款まで（第五百二十二条第三項及び第五百三十六条第三項を除く。）、第七編第二章第四節並びに第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）及び第三節（第八百七十九条、第八百八十条、第八百八十二条第二項及び第八百九十六条第二項を除く。）並びに第九百三十八条（第六項を除く。）の規定は、清算投資法人の特別清算について準用する。この場合において、同法第五百二十一条中「第四百九十二条第三項」とあるのは「投資法人法第百五十五条第三項」と、同法第五百二十二条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「発行済投資口の百分の三（これを下回る割合を規約で定めた場合にあっては、その割合）以上の口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する投資主」と、同法第五百二十三条及び第五百二十六条第一項中「清算人」とあるのは「清算執行人及び清算監督人」と、同法第五百二十四条中「清算人」とあるのは「清算執行人又は清算監督人」と、同法第五百二十五条第一項中「清算人は」とあるのは「清算執行人は」と、「清算人代理」とあるのは「清算執行人代理」と、同法第五百三十条第一項中「清算人及び監査役並びに支配人その他の使用人」とあるのは「清算執行人及び清算監督人並びに一般事務受託者、資産運用会社及び資産保管会社」と、同法第五百四十二条第一項中「設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人」とあるのは「設立時執行役員、設立時監督役員、投資法人法第百十五条の六第一項に規定する役員等、清算執行人又は清算監督人」と、同法第五百六十二条中「第四百九十二条第一項に規定する清算人」とあるのは「清算執行人」と、「同項」とあるのは「投資法人法第百五十五条第一項」と、同法第九百三十八条第一項中「本店（第三号に掲げる場合であって特別清算の結了により特別清算終結の決定がされたときにあっては、本店及び支店）」とあるのは「本店」と、同条第二項第一号中「第四百七十九条第四項において準用する第三百四十六条第二項又は第四百八十三条第六項において準用する第三百五十一条第二項」とあるのは「投資法人法第百五十三条第二項において読み替えて準用する投資法人法第百八条第二項」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 512 through Article 518, the provisions of Subsection 2 through Subsection 10 of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) through Article 536, paragraph (3)), the provisions of Part VII, Chapter II, Section 4, the provisions of Chapter III, Section 1 of that Part (excluding Article 870, paragraph (2) through paragraph (5) and Article 870 through Article 874), the provisions of Section 3 of that Chapter (excluding Article 879, Article 880, Article 882, paragraph (2), and Article 896, paragraph (2)), and Article 938 (excluding paragraph (6)) of the Companies Act shall apply mutatis mutandis to the special liquidation of an Investment Corporation in Liquidation. In this case, the term 'paragraph (3) of Article 492' in Article 521 of that Act shall be deemed to be replaced with 'Article 155, paragraph (3) of the Investment Corporations Act,' the phrase 'or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)' in Article 522, paragraph (1) of the Companies Act shall be deemed to be replaced with 'or Investors who have held, for a consecutive period of the past six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period), not less than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity,' the term 'liquidators' in Article 523 and Article 526, paragraph (1) of the Companies Act shall be deemed to be replaced with 'executive liquidator(s) and liquidation supervisors,' the term 'liquidators' in Article 524 of that Act shall be deemed to be replaced with 'executive liquidator(s) or liquidation supervisors,' the terms 'liquidators' and 'liquidators' agent' in Article 525, paragraph (1) of that Act shall be deemed to be replaced with 'executive liquidators' and 'executive liquidators' agent' respectively, the phrase 'liquidators and Company Auditors of a Liquidating Stock Company and employees, including managers,' in Article 530, paragraph (1) of that Act shall be deemed to be replaced with 'executive liquidator(s) and liquidation supervisors of an Investment Corporation in Liquidation as well as the Administrative Agent, Asset Management Company, and Asset Custody Company,' the phrase 'directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators' in Article 542, paragraph (1) of the Companies Act shall be deemed to be replaced with 'Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, Officers, etc. specified in Article 115-6, paragraph (1) of the Investment Corporations Act, executive liquidator(s), or liquidation supervisors,' the phrases 'the liquidators provided for in paragraph (1) of Article 492' and 'that paragraph' in Article 562 of the Companies Act shall be deemed to be replaced with 'the executive liquidator(s)' and 'Article 155, paragraph (1) of the Investment Corporations Act,' the phrase 'the head office (or, in cases set forth in item (iii), if a ruling to conclude special liquidation is made due to completion of a special liquidation, the head office and branch office(s))' in Article 938, paragraph (1) of the Companies Act shall be deemed to be replaced with 'the head office,' the phrase 'Article 351(2) as applied mutatis mutandis pursuant to Article 346(2) or Article 483(6) as applied mutatis mutandis pursuant to Article 479(4)' in Article 938, paragraph (2), item (i) of the Companies Act shall be deemed to be replaced with 'Article 108, paragraph (2) of the Investment Corporations Act as applied mutatis mutandis by replacing certain terms pursuant to Article 153, paragraph (2) of the Investment Corporations Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 第二十七条の二第二項から第六項まで、第二十七条の三（第一項後段及び第二項第二号を除く。）、第二十七条の四、第二十七条の五（各号列記以外の部分に限る。第五項及び第二十七条の二十二の三第五項において同じ。）、第二十七条の六から第二十七条の九まで（第二十七条の八第六項、第十項及び第十二項を除く。）、第二十七条の十一から第二十七条の十五まで（第二十七条の十一第四項並びに第二十七条の十三第三項及び第四項第一号を除く。）、第二十七条の十七、第二十七条の十八、第二十七条の二十一第一項及び前条第一項の規定は、前項の規定により公開買付けによる買付け等を行う場合について準用する。この場合において、これらの規定（第二十七条の三第四項及び第二十七条の十一第一項ただし書を除く。）中「株券等」とあるのは「上場株券等」と、第二十七条の二第六項中「売付け等（売付けその他の有償の譲渡をいう。以下この章において同じ。）」とあるのは「売付け等」と、第二十七条の三第二項中「次に」とあるのは「第一号及び第三号に」と、同項第一号中「買付け等の期間（前項後段の規定により公告において明示した内容を含む。）」とあるのは「買付け等の期間」と、同条第三項中「公開買付者、その特別関係者（第二十七条の二第七項に規定する特別関係者をいう。以下この節において同じ。）その他政令で定める関係者」とあるのは「公開買付者その他政令で定める関係者」と、同条第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該公開買付届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」と、第二十七条の五ただし書中「次に掲げる」とあるのは「政令で定める」と、第二十七条の六第一項第一号中「買付け等の価格の引下げ（公開買付開始公告及び公開買付届出書において公開買付期間中に対象者（第二十七条の十第一項に規定する対象者をいう。）が株式の分割その他の政令で定める行為を行つたときは内閣府令で定める基準に従い買付け等の価格の引下げを行うことがある旨の条件を付した場合に行うものを除く。）」とあるのは「買付け等の価格の引下げ」と、同条第二項中「買付条件等の変更の内容（第二十七条の十第三項の規定により買付け等の期間が延長された場合における当該買付け等の期間の延長を除く。）」とあるのは「買付条件等の変更の内容」と、第二十七条の八第二項中「買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）」とあるのは「買付条件等の変更」と、第二十七条の十一第一項ただし書中「公開買付者が公開買付開始公告及び公開買付届出書において公開買付けに係る株券等の発行者若しくはその子会社（会社法第二条第三号に規定する子会社をいう。）の業務若しくは財産に関する重要な変更その他の公開買付けの目的の達成に重大な支障となる事情（政令で定めるものに限る。）が生じたときは公開買付けの撤回等をすることがある旨の条件を付した場合又は公開買付者に関し破産手続開始の決定その他の政令で定める重要な事情の変更が生じた」とあるのは「当該公開買付けにより当該上場株券等の買付け等を行うことが他の法令に違反することとなる場合又は他の法令に違反することとなるおそれがある事情として政令で定める事情が生じた」と、第二十七条の十三第四項中「次に掲げる条件を付した場合（第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合（第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。）が政令で定める割合を下回る場合に限る。）」とあるのは「第二号に掲げる条件を付した場合」と、第二十七条の十四第一項中「、意見表明報告書及び対質問回答報告書（これらの」とあるのは「（その」と、同条第三項中「並びに第二十七条の十第九項（同条第十項において準用する場合を含む。）及び第十三項（同条第十四項において準用する場合を含む。）の規定」とあるのは「の規定」と、第二十七条の十五第一項中「、公開買付報告書、意見表明報告書又は対質問回答報告書」とあるのは「又は公開買付報告書」と、同条第二項中「公開買付者等及び対象者」とあるのは「公開買付者等」と、前条第一項中「公開買付者若しくはその特別関係者」とあるのは「公開買付者」と読み替えるものとする。
• Article 27-2(2) to (6) inclusive, Article 27-3 (excluding the second sentence of paragraph (1) and item (ii) of paragraph (2)), Article 27-4, Article 27-5 (limited to the non-itemized part thereof; the same shall apply in paragraph (5) and Article 27-22-3(5)), Articles 27-6 to 27-9 inclusive (excluding Article 27-8(6), (10) and (12)), Article 27-11 to 15 inclusive (excluding Article 27-11(4) and Article 27-13(3) and (4)(i)), Article 27-17, Article 27-18, Article 27-21(1) and paragraph (1) of the preceding Article shall apply mutatis mutandis to Purchase, etc. conducted under the preceding paragraph by means of Tender Offer. In this case, the term 'Share Certificates, etc.' in these provisions (excluding Article 27-3(4) and the proviso to Article 27-11(1)) shall be deemed to be replaced with 'Listed Share Certificates, etc.'; the term 'Sales, etc. (meaning sales or other type of transfer for value; hereinafter the same shall apply in this Section)' shall be deemed to be replaced with 'Sales, etc.'; the term 'the following matters' in Article 27-3(2) shall be deemed to be replaced with 'the matters listed in items (i) and (iii) below'; the part 'period of Purchase, etc. (including the statement included in the public notice under the second sentence of the preceding paragraph)' in Article 27-3(2)(i) shall be deemed to be replaced with 'period of Purchase, etc.'; the part 'The Tender Offeror, Persons in Special Relationship with the Tender Offeror (meaning Persons in Special Relationship as defined in Article 27-2(7); hereinafter the same shall apply in this Section), or other person concerned as specified by a Cabinet Order' in Article 27-3(3) shall be deemed to be replaced with 'the Tender Offeror or other person concerned as specified by a Cabinet Order'; the part 'to the Issuer of the Share Certificates, etc. to which the Tender Offer is made (and the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any), and, if the Share Certificates, etc. for which the Tender Offer is made fall under any of the categories listed in the following items, also send a copy of the Tender Offer Notification to the exchange or association specified in the following items for each kind of Share Certificates, etc. set forth in the respective items' in the first sentence of Article 27-3(4) shall be deemed to be replaced with 'to the exchange or association specified in the following items for each kind of Securities set forth in the respective items, and also send a copy of the Tender Offer Notification to the person who has already submitted a Tender Offer Notification with regard to any Share Certificates, etc. issued by the Issuer as of the day on which the Tender Offer Notification is submitted, if any'; the term 'Share Certificates, etc.' in the items of Article 27-3(4) shall be deemed to be replaced with 'Listed Share Certificates, etc.'; the part 'lower the price for Purchase, etc. (excluding those implemented in cases where the Public Notice for Commencing Tender Offer and the Tender Offer Notification state as one of the Terms of Purchase, etc. that the price for Purchase, etc. may be lowered according to standards specified by a Cabinet Office Ordinance if the Subject Company (meaning Subject Company defined in Article 27-10(1)) conducts share split or other act specified by a Cabinet Order.)' in Article 27-6(1)(i) shall be deemed to be replaced with 'lower the price for Purchase, etc.'; the part 'the details of the change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))' in Article 27-6(2) shall be deemed to be replaced with 'the details of the change in the Terms of Purchase, etc.'; the part 'any change in the Terms of Purchase, etc. (excluding the extension of the period for Purchase, etc. made under Article 27-10(3))' in Article 27-8(2) shall be deemed to be replaced with 'any change in the Terms of Purchase, etc.'; the part 'the Tender Offeror states as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification that the Tender Offer may be withdrawn if there occurs any important change in the business or property of the Issuer of the Share Certificates, etc. for which the Tender Offer is made or its Subsidiary (meaning Subsidiary as defined in Article 2(iii) of the Companies Act) or there occurs any other circumstance that would significantly impede the achievement of the purpose of the Tender Offer (limited to those specified by a Cabinet Order), or where a decision of commencement of bankruptcy proceedings is made against the Tender Offeror or there occurs any other material change in circumstances as specified by a Cabinet Order' in the proviso to Article 27-11(1) shall be deemed to be replaced with 'Purchase, etc. of Listed Share Certificates, etc. conducted through the Tender Offer violates other laws and regulations or where there occurs any circumstances specified by a Cabinet Order as those involving the risk of violation of other laws and regulations'; the part 'states any of the following as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification (with regard to the term specified in item (ii), limited to cases where the Share Certificates, etc. Holding Rate (meaning Share Certificates, etc. Holding Rate as defined in Article 27-2(8)) of Share Certificates, etc. in possession by the Tender Offeror after the Tender Offer, or, in cases where there are Persons in Special Relationship as specified in Article 27-2(1)(i) with the Tender Offeror, the Share Certificates, etc. Holding Rate calculated by adding the Share Certificates, etc. Holding Rate of the Persons in Special Relationship as defined in Article 27-2(8) to that for the person who conducted the Purchase, etc.) will not exceed the rate specified by a Cabinet Order)' in Article 27-13(4) shall be deemed to be replaced with 'states the term specified in item (ii) below as one of the Terms of Purchase, etc. in the Public Notice for Commencing Tender Offer and Tender Offer Notification'; the part ', the Subject Company's Position Statement and the Tender Offeror's Answer (including' in Article 27-14(1) shall be deemed to be replaced with '(including'; the part ', Article 27-10(9) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(10)) and Article 27-10(13) (including the cases where it is applied mutatis mutandis pursuant to Article 27-10(14)) at' in Article 27-14(3) shall be deemed to be replaced with 'at'; the part ', Tender Offer Report, Subject Company's Position Statement or Tender Offeror's Answer' in Article 27-15(1) shall be deemed to be replaced with 'or Tender Offer Report'; the term 'Tender Offeror, etc. and the Subject Company' in Article 27-15(2) shall be deemed to be replaced with 'Tender Offeror'; and the term 'Tender Offeror, Persons in Special Relationship with the Tender Offeror' in paragraph (1) of the preceding Article shall be deemed to be replaced with 'Tender Offeror.'