占める: 547 Terms and Phrases
- 占める
- to comprise (some part of the whole)
- to account for
- to make up (of)
- to hold
- to occupy
- 味を占める
- to be encouraged by initial success
- 座を占める
- to take a seat
- to sit
- to occupy a position (e.g. committee president)
- 王座を占める
- to occupy the throne
- to sit on the royal throne
- to be at the top
- to hold the premier position
- to win a championship
- 味を占める
- be encouraged by initial success
- その位置を占める
- take their place
- ある領域を占める
- occupy a certain area
- 優位な立場を占める
- dominate the lead
- 特定の位置を占める
- occupy a certain position
- 金市場を買い占める
- corner the gold market
- 州議会が占める建物
- a building occupied by a state legislature
- 漁夫の利を占める。
- A third party makes off with the profits.
- 市場の品を買い占める
- corner the market
- 都市や町が占める範囲
- the limits of the area occupied by a city or town
- ページ全体を占めるもの
- something that covers an entire page
- ある位置か領域を占める
- occupy a certain position or area
- Xが大きな割合を占める。
- X accounts for a large percentage
- ~で中心的な位置を占める
- preside over ~
- 時代劇の大多数を占める。
- The majority of jidaigeki are swordfighting dramas.
- 教会で聖歌隊の占める階廊
- a gallery in a church occupied by the choir
- 盾の4分の1を占める紋章
- a coat of arms that occupies one quarter of an escutcheon
- セントルシア島を占める国
- a country on the island of Saint Lucia
- 大きく細長い領域を占める
- occupy a large, elongated area
- どさくさ紛れに利益を占める
- fish in troubled waters
- 日本列島を占める立憲君主国
- a constitutional monarchy occupying the Japanese Archipelago
- 体積を持ち空間を占めるもの
- that which has mass and occupies space
- より少ない空間を占める特性
- the property of being able to occupy less space
- 体積で大気の28%を占める
- constitutes 21 percent of the atmosphere by volume
- 褐藻綱と同一の領域を占める
- coextensive with class Phaeophyceae
- 他の物が漁夫の利を占める。
- Someone else profits from the situation.
- 慎重は勇気の大半を占める。
- Discretion is the better part of valor.
- 安曇川の上・中流域を占める。
- The middle and upper Ado-gawa River ran through the village.
- 無触手綱と同一の領域を占める
- coextensive with the class Nuda
- 下層階級の上部の部分を占める
- occupying the upper part of the lower class
- 多肢期を占める群体の腔腸動物
- colonial coelenterates having the polyp phase dominant
- 原獣亜綱と同一の領域を占める
- coextensive with the subclass Prototheria
- モルディブ諸島を占める共和国
- a republic on the Maldive Islands
- achieved independence from the United Kingdom in 1965
- 精神病院の患者の多くを占める
- the most common diagnostic category in mental institutions
- 若い王子はやがて王位を占める
- the young prince will soon occupy the throne
- 彼はマネージャの地位を占める
- he occupies the position of manager
- 後獣下網と同一の領域を占める
- coextensive with the subclass Metatheria
- サモア島の東部を占める米国領
- a United States territory on the eastern part of the island of Samoa
- チドリ亜目と同一の領域を占める
- coextensive with the Charadrii
- キーウィ目と同一の領域を占める
- coextensive with the order Apterygiformes
- 下院の一般議員が占める席の総称
- any of the seats occupied by backbenchers in the House of Commons
- イソマツ科と同一の領域を占める
- coextensive with the family Plumbaginaceae
- ハエカビ科と同一の領域を占める
- coextensive with the family Entomophthoraceae
- 漁夫の利を占めるつもりはない。
- I have no intention of fishing in troubled waters.
- カイツブリ目と同一の領域を占める
- coextensive with the order Podicipitiformes
- 朝鮮半島北部を占める共産主義国家
- a communist country in the northern half of the Korean Peninsula
- 地中海上のマルタ島を占める共和国
- achieved independence from the United Kingdom in 1964
- オーストラリア大陸全体を占める国
- a nation occupying the whole of the Australian continent
- ヒロハシ亜目と同一の領域を占める
- coextensive with the suborder Eurylaimi
- ユーグレナ門と同一の領域を占める
- coextensive with the division Euglenophyta
- 人の持ち株を買い占めるための入札
- a bid to buy all of a person's holdings
- 人や物が成功してトップの座を占める
- all the way to the top
- 空間の同じ位置または面を占める特質
- the quality of occupying the same position or area in space
- リーワード諸島のいくつかを占める国
- a country on several of the Leeward Islands
- ボルネオ島を占めるマレーシアの地方
- the part of Malaysia that is on the island of Borneo
- コンテストでは、第1位を占めるさま
- holding first place in a contest
- シギダチョウ科と同一の領域を占める
- coextensive with the family Tinamidae
- フランチャイズの店舗が多くを占める。
- Many of them are franchise chain stores.
- 合気道人口の8割を占めると言われる。
- It is believed to account for 80% of the aikido population.
- 管歯目ツチブタ科と同一の領域を占める
- coextensive with the family Orycteropodidae
- 溝あるいは安全になったエリアを占める
- occupy a trench or secured area
- 太平洋中央のハワイ島を占める米国の州
- a state in the United States in the central Pacific on the Hawaiian Islands
- マツモ属と同一の領域を占める:マツモ
- coextensive with the genus Ceratophyllum: hornworts
- 霊長目アイアイ科と同一の領域を占める
- coextensive with the family Daubentoniidae
- トグロコウイカ属と同一の領域を占める
- coextensive with the genus Spirula
- 東南アジアのシンガポール島を占める国
- a country in southeastern Asia on the island of Singapore
- 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
- 通常の睡眠時間の75パーセントを占める
- accounts for about 75% of normal sleep time
- 体積比で、大気の78パーセントを占める
- constitutes 78 percent of the atmosphere by volume
- タスマニア島を占めるオーストラリアの州
- an Australian state on the island of Tasmania
- ボルネオ島北東部を占めるマレーシアの州
- a region of Malaysia in northeastern Borneo
- フェロー諸島を占めるデンマークの自治領
- a self-governing colony that is a possession of Denmark in the Faroe Islands
- 東アジアで広大な領土を占める共産主義国
- a communist nation that covers a vast territory in eastern Asia
- 社会階層の中で最も高い位置を占める階級
- the class occupying the highest position in the social hierarchy
- 国家試験合格者が全体の六割以上を占める。
- Those who passed the national exam account for more than 60% of the total.
- 世界のタコ消費量の約六割を日本が占める。
- Japan accounts for about 60 percent of the world's octopus consumption.
- 社会で最も低い社会経済的位置を占めるさま
- occupying the lowest socioeconomic position in a society
- ボルネオ島北西部を占めるマレーシアの地域
- a region of Malaysia on northwestern Borneo
- 喙頭目と同一の領域を占める:ムカシトカゲ
- coextensive with the order Rhynchocephalia: tuataras
- 社会の中央社会経済範囲の低い部分を占める
- occupying the lower part of the middle socioeconomic range in a society
- ガンカモ目ガンカモ科と同一の領域を占める
- coextensive with the family Anatidae
- 国または大陸の大部分を占める中心的な陸地
- the main land mass of a country or continent
- 主にアパートなどの集合住宅が占める住宅地
- a residential district occupied primarily with tenement houses
- 人の時間と思考を(通常、楽しく)占める娯楽
- a diversion that occupies one's time and thoughts (usually pleasantly)
- 本または紙において丸々1ページを占めるさま
- occupying an entire page in a book or paper
- 側生動物亜界と同一の領域を占める:海綿動物
- coextensive with the subkingdom Parazoa: sponges
- 国土の6分の1ほどを占める南フランスの高原
- a mountainous plateau in southern France that covers almost one sixth of the country
- 国を代表する詩人として確固たる位置を占める
- holds a firm position as the country's leading poet
- 標準属:ペリカン目ウ科と同一の領域を占める
- type genus: coextensive with the family Phalacrocoracidae
- 南太平洋のサモア諸島西部を占める立憲君主国
- a constitutional monarchy on the western part of the islands of Samoa in the South Pacific
- 無足目と同一の領域を占める:無足両生動物類
- coextensive with the order Gymnophiona: legless amphibians
- ページの半分(上部または下部)を占めるもの
- something that covers (the top or bottom) half of a page
- 現在の醤油生産は、本醸造がその多くを占める。
- Today, produced soy-sauce is largely honjozo.
- ニューギニアの東半分を占める議会民主主義国家
- in 1975 it became an independent state within the Commonwealth of Nations
- マーシャル諸島を占める(米国保護下の)共和国
- a republic (under United States protection) on the Marshall Islands
- 彼は、町のすべての地位を占める権利を独占した
- He assumed to himself the right to fill all positions in the town
- カナダの陸地面積の40%以上を占める大きな台地
- a large plateau that occupies more than 40% of the land area of Canada
- ギャンブルで味を占めるとなかなか止められない。
- Once you get the taste for gambling, it's hard to give it up.
- 区の中央部北寄りには二条城が広大な面積を占める。
- Nijo-jo Castle covers large area of the land in the northern part of the center of Nakagyo Ward.
- ある分類法では、メジロザメ科と同一の領域を占める
- in some classifications coextensive with family Carcharhinidae
- しかし、数の多くを占めるのは下記のような歌である。
- However, the majority of songs are those such as the one as follows.
- 第6条から13条までは音曲についての説明が占める。
- From Section 6 through 13 is occupied by the explanation about Noh music
- 歌舞伎演目の人気投票で常に上位を占める所以である。
- This is the main reason why Kanjincho is always voted one of the most popular kabuki programs.
- ある分類法では、ウミザリガニ科と同一の領域を占める
- in some classifications coextensive with the Homaridae
- 社会における、最も高い社会経済的な位置を占めるさま
- occupying the highest socioeconomic position in a society
- 気持ちのよい、愉快、あるいは良い感じの風習で占める
- occupy in an agreeable, entertaining or pleasant fashion
- 同時に、胡弓本曲としても重要な位置を占める曲である。
- At the same time, the song occupies an important place as a Kokyu Honkyoku (Music for the Kokyu).
- 国内生産量の8割とトップシェアを占めるようになった。
- Its market share grew to the top, with as much as 80% of the total domestic production.
- 天然物の生産量の95パーセント以上を北海道が占める。
- Hokkaido accounts for more than 95 percent of the production of natural kelp.
- 全体論は、各部分の合計よりも大きな、全体部分を占める
- holism holds that the whole is greater than the sum of its parts
- 北西インドのパンジャブに占める大多数の人々のメンバー
- a member of the majority people of Punjab in northwestern India
- 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.
- ハサミアジサシ属と同一の領域を占める:ハサミアジサシ類
- coextensive with the genus Rynchops: skimmers
- ある特殊の活動に使用される通常の暦年の一部を占める期間
- a period of time occupying a regular part of a calendar year that is used for some particular activity
- このうち近江牛は和牛の 90% を占める黒毛和種である。
- Among those beef brands, Omigyu is a Japanese black beef brand that accounts for 90% of wagyu.
- 区の東部には京都御所を含む京都御苑が広大な面積を占める。
- In the east, there is a Kyoto Gyoen National Garden including Kyoto Imperial Palace that covers large area.
- 河内王朝は上記の王朝交替論のなかでも大きな位置を占める。
- Kawachi Dynasty occupies a big position in the previous theory on the changes of the dynasties.
- この形式の伽藍配置には池の占めるウェイトが非常に大きい。
- When a garden of this style was introduced in a temple, the pond occupied a considerably large part of the premises.
- それから、この二つが日本料理の主流を占めるようになった。
- Then dishes of these two types constituted major nihon-ryori dish styles.
- 債権の元利支払コストが予算のかなりの部分を占めるだろう。
- The debt-servicing cost on bonds will take up major portion of the budget.
- いずれも新歌舞伎の演目で、岡本綺堂作の演目が6種を占める。
- All of them are works of Shin Kabuki, and six of them are written by Kido OKAMOTO.
- こうして純米酒以外の日本酒が主流を占める時代が長く続いた。
- Accordingly, the era, in which sake other than junmaishu was the mainstream, lasted for a long time.
- 旧教徒の子供は、我が王国で産まれる子供の三分の一を占める。
- because the number of Popish infants, is at least three to one in this kingdom,
- 隊形で地位を占めるために(兵舎を)残すか、または隊形を残す
- leave (a barracks) in order to take a place in a military formation, or leave a military formation
- ある分類法では、ヒキガエル科と基本的には同一の領域を占める
- in some classifications essentially coextensive with the family Bufonidae
- 日本の養殖真珠は世界の真珠市場の6割を占めるまでになった。
- Japanese cultured pearls have come to monopolise as much as 60% of the world pearl market.
- そのため、幕府で要職を占めるのは将軍家の譜代家臣達であった。
- Therefore, the important posts in the bakufu were occupied by shogun family's hereditary vassals.
- 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.
- 金銀糸の生産高では、日本国内の約60%を占めるとされている。
- Joyo City is believed to produce sixty percent of the purl in Japan.
- 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
- タイランチョウ亜目とほとんど同一の領域を占める亜目および上科
- a suborder or superfamily nearly coextensive with suborder Tyranni
- 任命される、任務に選出され、また信頼を受ける地位を占める誰か
- someone who is appointed or elected to an office and who holds a position of trust
- 低所得者層と富裕層の間の中間に位置する社会経済的位置を占める
- occupying a socioeconomic position intermediate between those of the lower classes and the wealthy
- 英国下院で政府にも反対党にも通例投票しない議員が占める席一般
- any of the seats in the House of Commons used by members who do not vote regularly with either the government or the Opposition
- 本説は古田の「多元的古代史観」の主要な部分を占める所論である。
- This theory made up the major part of `Tagenteki Kodaishikan' (pluralistic view of ancient history) by FURUTA.
- 株式の売買高のうちの機関投資家の占める比率が非常に高くなること
- inituitionalization
- 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.
- これらはみな広域地名をその一部を占める市町村が取ったものである。
- All of these are examples in which cities, towns, and villages took the names from the place names covering the wide area and in which they occupy a part for their names.
- 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.
- 日本は、サービスがGNPの50%以上を占めるサービス経済である。
- Japan is service economy, in which services account for more than 50% of GNP.
- 残字は多いが磨耗が激しく、傷と点画の区別が難しい字が多くを占める。
- Though this has many characters left undamaged, their wear is significant and most of the characters are difficult to distinguish their lines and points from the scratches thereon.
- そのうち、朝儀公事に関する故事や詩文にまつわる逸話が大半を占める。
- Most topics cover historical events of the Imperial ceremonies and public affairs or anecdotes on literature.
- 藤原基俊(26首)・崇徳天皇(23首)ら政治の敗者も上位を占める。
- The poems created by political losers such as FUJIWARA no Mototoshi (26 poems) and Emperor Sutoku (23 poems) also ranked high.
- 水は日本酒の80%を占める成分で、品質を左右する大きな要因となる。
- Water is the principal ingredient that makes up eighty percent of sake and an important factor that determines the quality.
- その名の通り、平安京の六条京極付近に四町を占める広大な寝殿造の邸宅。
- As the name indicates, it stood near Rokujo-Kyogoku in Heian-kyo (Kyoto), and was built in the shinden-zukuri palatial style, covering almost four hectares.
- アイヌ語地名研究においていまだ重要な地位を占めることに変わりはない。
- The fact remains that the book has occupied an important place in the study of Ainu language name places to this day.
- 後に中央政府の政策となって一時は財政収入の半分を占めるまでとなった。
- Later this became a policy of the central government and once it even occupied a half of the income.
- 彼女たちはすべての我々の組織において、正当な地位を占めるべきです。
- They have to be well placed in all our institutions.
- 国家公務員に割り当てられる一定の職務、責任をもって占める地位のこと。
- Kanshoku is a certain duty allocated to each government official, and a position filled by the government official with responsibility.
- 人口は奈良県全域(約140万人)の86%に当たる約120万人を占める。
- It has the population of 1.2 million, which is eighty-six percent of the population of the whole area of Nara Prefecture (approximately 1.4 million).
- 餡の占める量が多い割りに、くどさが無くすっきりした味わいとなっている。
- Although its part of 'an' (sweet paste usually made from red azuki beans) is larger than the part of the skin, it is not too heavy, rather plain.
- 海外諸国の日本食レストランの経営者とシェフは現地の人々が大半を占める。
- The manager and the chef of Japanese restaurant overseas are mostly local people.
- その後、全国でも栽培されているが、全国の生産量8割を兵庫県産が占める。
- Although it has been cultivated across Japan ever since, Yamada-nishiki produced in Hyogo Prefecture accounts for 80% of the national yield.
- 庭園の中心を占める池には「亀島」「鶴島」が配され、橋が架けられている。
- In the pond at the center of the garden, there are a 'kame-shima island' (literally, a tortoise island) and a 'tsuru-shima island' (literally, a crane island), each connected to the land around the pond with a bridge.
- ヘマトクリットで測定される全血液量における濃厚赤血球が占める容積の比率
- the ratio of the volume occupied by packed red blood cells to the volume of the whole blood as measured by a hematocrit
- その一方で農耕神もまた祖霊信仰のなかで重要な位置を占めるようになった。
- The agricultural god also came to hold an important position in Sorei shinko.
- そして、畿内・四国を中心に一門で八か国の守護を占める有力守護大名となる。
- They became a powerful Shugo daimyo (shugo, which were Japanese provincial military governors, that became daimyo, which were Japanese feudal lords) and the family held Shugo (a provincial military governor) of eight provinces in the Kinai region (the five capital provinces surrounding the ancient capitals of Nara and Kyoto) and the Shikoku region.
- この結果、無政府主義者やそれに近い者が社会運動の主流派を占めるに至った。
- As a result, anarchists and those close to anarchism became the majority in the socialist movement.
- 特に天保通寳は密鋳によるものが流通高の約1/3~1/4を占めるに至った。
- In particular, the amount of secretly minted Tenpo Tsuho was so abundant that its amount came to occupy one-third to one-fourth of the total amount of Tenpo Tsuho circulated at that time.
- 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.
- 静岡県賀茂郡 (静岡県)松崎町が日本一の生産量で全国需要の7割を占める。
- Matsuzaki Town, Kamo County, in Shizuoka Prefecture, is the largest manufacturer of sakuraba, producing seventy percent of Japan's total demand.
- この古典的な学説は広く受け容れられ、戦後も学界の主流を占めることとなった。
- This classical theory was widely accepted and also after the war became mainstream in the academics.
- 同じ但馬牛を素牛とする神戸牛、松阪牛と合わせ、日本三大和牛の一角を占める。
- It is one of the three major wagyu beef brands along with Kobe beef and Matsuzaka beef, all of which have the same breeding cattle, Tajima beef.
- 現実の体験ではなく、頭の中で作り上げた世界を詠んだものがほとんどを占める。
- Most of the poems were not based on real experiences but on a fictional world.
- 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.
- 尺八の楽曲分類で大きなウエイトを占めるのは、本曲と外曲という対概念である。
- The most emphasis on distinguishing types of music played with the shakuhachi falls on the genres called 'honkyoku' and 'gaikyoku,' which occupy opposite ends of the conceptual field.
- ある分類法では、コンブ科と同一領域を占める:寒流もしくは北極海の海洋性褐藻
- in some classifications coextensive with family Laminariaceae: marine brown algae of cold or polar seas
- しかしながら、300km/h近くなると空力音がその大半を占めるようになる。
- However, most of the sound becomes aerodynamic sound, when the speed approaches 300 km/h.
- 日本は、日清戦争と日露戦争に勝利を収めた後、列強の一角を占めるようになった。
- After winning the Sino-Japanese War and Russo-Japanese War, Japan became one of the great world powers.
- しかし、程なく非血縁的武士も寄子として扱われ、やがて後者が占めることになる。
- But soon unrelated samurai were treated as Yoriko, and eventually when people referred to Yoriko, they meant the latter.
- 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.
- その後、後鳥羽院歌壇へ移行し、良経を含む御子左家一派は中核的な位置を占める。
- After that, they moved to the poetry circle of Gotobain and the group of Mikohidari family including Yoshitsune played a central role.
- 市販用と公益用の区分があり、一般流通に回る市販用が生産量の8割以上を占める。
- The whale meat from the byproducts is divided into the meat for commercial use and that for public interest, with more than 80% of the meat produced being distributed in ordinary routes as commercial meat.
- 現在、国内で生産されている醤油の大半が本醸造であり、また濃口が大半を占める。
- Soy-sauce produced within the nation is mainly honjozo, and koikuchi soy-sauce makes up most of it.
- その品種の一粒に対して、心白がどのくらいの大きさを占めるかを%で表したもの。
- The shinpaku manifestation rate shows the percentage of the size of shinpaku in comparison with a grain of that variety.
- 地中海東側の地域を指す昔の名前で、現在はレバノンとシリアとイスラエルが占める
- the former name for the geographical area of the eastern Mediterranean that is now occupied by Lebanon, Syria, and Israel
- 国土の7割を山地が占める日本においては、山は古くから聖なる場所とされていた。
- In Japan where mountainous districts occupy seventy percent of the land, mountains have been regarded as sacred places.
- だが、地方豪族出身である男依らが、功によって中央の要職を占めることはなかった。
- However, despite of his contributions and achievements Oyori was never given an important post in the Imperial Court since he was from a local ruling family.
- 以後、ロンドンは20世紀まで世界経済及び金融の中心的地位を占めることになった。
- London had since been the center of world economy and finance up to the 20th century.
- これらの質の悪い銭が流通の大半を占めるようになり、鐚銭と呼ばれるようになった。
- These bad quality coins called 'bitasen' accounted for a larger part of the currencies in circulation.
- 日本の食文化において、主食とされる飯や雑穀飯の副食として、主要な位置を占める。
- In Japanese food culture, it occupies an important place as a side dish of staple foods such as rice and cereal.
- 総人口に占める農家人口は2000年には11.9%まで低下している(2,831戸。
- The agricultural population declined to 11.9% in 2000. (2,831households)
- 生産量の30-40%を占める最も多い部位であり、かつての学校給食にも供給された。
- These portions constitute the largest part of the whale meat produced, occupying 30 % to 40%, and have been used in school lunches in the past.
- 携帯した食料類は凍りついてしまい食事を取らない兵士が大多数を占める事態となった。
- The provisions they had brought froze, which forced most of the soldiers to suffer from no food.
- 日本にある臨済宗寺院約6,000か寺のうち、約3,500か寺を妙心寺派で占める。
- Of the approximately 6,000 Rinzai sect temples in Japan, around 3,500 belong to the Myoshin-ji School.
- 家保の一家は、兄である藤原長実の系統を凌いで善勝寺流の嫡流の地位を占めるに至った。
- His family gained position as the main branch of Zenshoji-ryu (Zenshoji lineage), overcoming the lineage of his brother, FUJIWARA no Nagazane.
- 藩閥の構成員が閣僚の多数を占める内閣 (日本)を、藩閥政府あるいは藩閥内閣という。
- The cabinet, most of which members are the constituent members of Hanbatsu, are called Hanbatsu (han-dominated) government.
- 醤油 だし(下記)と並んで日本料理でもっとも重要な位置を占める、日本独自の調味料。
- Soy sauce: Japan-specific seasoning placed most importantly in nihon-ryori dishes, together with dashi (stock)
- 以前はヨーロッパ東部とアジア北部を占めるUSSRの中で最大のソビエト社会主義共和国
- formerly the largest Soviet Socialist Republic in the USSR occupying eastern Europe and northern Asia
- イラク西部、シリア南部、ヨルダン東部、サウジアラビア北部を占めるアラビア北部の砂漠
- a desert of northern Arabia occupying western Iraq, southern Syria, eastern Jordan, and northern Saudi Arabia
- 日本のODAは返済期間30年、利率2%前後という条件の緩い円借款が大部分を占める。
- Japan's ODA largely consists of concessionary yen credit repayable in 30 years, carrying an interest rate of 2% or so.
- 平城京は、中国の都長安を模した都を造営し、役人が住民の大半を占める政治都市であった。
- Heijokyo was built as a national centre of politics, mainly inhabited by officials, on the model of the capital of China, Changan.
- また源氏は六条に四町を占める広大な邸(六条院)を完成させ、秋の町を中宮の里邸とした。
- Meanwhile, Genji completed building an immense mansion that covered 63,471 square meters in Rokujo (Rokujo estate) and decided that the autumn wing would be the empress's home.
- 今の傾向が続くと、今後30年以内に65歳以上の人が人口の4分の1を占めることになる。
- If these tendencies continue, those aged 65 or more will account for a quarter of the population within 30 years.
- 河内源氏はこのように武名を現したことから、事実上清和源氏の嫡流の地位を占めるに至った。
- Thus, Kawachi-Genji won their samurai name, and practically established their position as the direct descendant of Seiwa-Genji.
- レンガ造りの建物がほとんどを占める同志社の建物だが最初に建てられたものは木造であった。
- Although current buildings of Doshisha are mostly brick, the original buildings were wooden.
- それらが生態的ニッチを占めるような、元々有機体の同種の群からの多数の異なった形態の発達
- the development of many different forms from an originally homogeneous group of organisms as they fill different ecological niches
- 逆に最高位の地位を占めるという要件を満たせば庶流でも氏長者に就く可能性もあったのである。
- However, even a clan member from a branch family had a chance to become ujinochoja as long as he held the highest rank.
- 平氏一門は知行国支配と日宋貿易で財を増し、10数名の公卿、殿上人30数名を占めるに至る。
- The Taira clan's fortune steadily grew thanks to their management of the provinces in which they were enfiefed and to Japan's trade with Song China, until there were over 10 Taira family members among Kugyo (the top court officials), as well as more than 30 tenjobito (a high-ranking courtier allowed into the Imperial Palace).
- 管轄区域は江戸の町方のみで、面積の半分以上を占める武家地・寺社地には権限が及ばなかった。
- Its territory of control was limited to machikata (the town area) of Edo, and its authority did not cover samurai residences, shrines and temples that occupied more than a half of Edo.
- 以降は外戚関係に関わりなく、常時摂政・関白のいずれかを藤原道長の子孫が占めるようになった。
- Later, the descendants of FUJIWARA no Michinaga came to be either regent or Kanpaku at all times, regardless of their family relationship.
- 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.
- それから机の上の手紙と請求書に目を転ずると、生活のほとんどを占める死んだような日常のあれこれ
- Then he looked at the notes and bills on the table, and the horror of taking up again the lifeless routine of life
- また、この連歌集の撰出により連歌が和歌から独立し、独自の文化としての地位を占めるようになった。
- Compiling this renga anthology contributed to independence of renga from waka to flourish as an unique field of culture.
- 特に三管領の一角を占める畠山氏は幕政の中核をしめ、代々の将軍にとって目の上のたんこぶであった。
- Of the three, the HATAKEYAMA Clan, especially, formed the core of the shogunate and was a constant nuisance for generations of shoguns.
- 数多くの朝鮮寺における信仰において、仏教と賽神が占める重要度は各々の寺院によって異なっている。
- In numerous believes in Korean Temple, the importance of Buddhism and Sainokami differs depending on each temple.
- 日本の温泉源泉のうちおよそ1/10を占める別府温泉も、この技術によって温泉掘削が盛んとなった。
- Drilling hot springs at Beppu-onsen Hot Spring, whose number of hot spring wells accounts for about 1/10 of Japan's aggregate number, was also bolstered by this technology.
- そのために平日には8両編成の運用がある一方で、土休日は5両編成の運用が大半を占めるようになる。
- Therefore, the trains on weekdays are eight cars long, while on Saturdays and holidays the trains made up of five cars occupy the major part of the operation.
- 最後に、3千万年後、太陽の巨大な灼熱のドームは、暗い空のほとんど1割も占めるようになりました。
- At last, more than thirty million years hence, the huge red-hot dome of the sun had come to obscure nearly a tenth part of the darkling heavens.
- また、全国の政令指定都市の行政区の中で、全住民に占める65歳以上の高齢者の比率がもっとも高い)。
- Additionally, among the administrative districts of the ordinance-designated cities in the country, Higashiyama Ward has the highest ratio of those aged sixty-five and over in the general population.
- 蔵人頭は殿上における席次も、上の位階の殿上人よりも上座とされ、首席に座を占めることになっていた。
- As for the order of seats in the Imperial Court, the Kurodo no to occupied the top seats, higher even than the higher ranking tenjobito (high-ranking courtiers).
- 880年ごろには、議政官氏族の多様性が失われ、藤原氏・源氏が議政官のほとんどを占めるようになった。
- About the 880s, the clan diversity of Giseikan officers was lost, with most of the officers being persons from the Fujiwara clan or from the Minamoto clan.
- 、綾部市から続く福知山盆地を中心とした平地、それをとり囲む市域面積の大部分を占める山地で構成される。
- Flatlands extend from Ayabe City around the Fukuchiyama Basin, with the mountain regions surrounding the flatlands making up a large percentage of the city area.
- 蒲鉾の生産量が日本で最も多いのは宮城県であり、全国シェアの10%を占める(宮城県食産業振興課発表)。
- Miyagi Prefecture produces the largest amount of kamaboko in Japan, accounting for ten percent of the market share nationwide (according to the Promotion Department of Food Industry in Miyagi Prefecture).
- 905年には初の勅撰和歌集である『古今和歌集』が編纂され、和歌が漢詩と対等の位置を占めるようになった。
- In 905, 'Kokin Wakashu' (A Collection of Ancient and Modern Japanese Poetry), the first Chokusen Wakashu (anthology of Japanese poetry compiled by Imperial command), was compiled and waka poetry came to be considered equal to Chinese poetry.
- 弥生時代の住居としては竪穴住居が出土例の大半を占めるが、このほかに平地式住居や掘立柱建物が想定される。
- Although the majority of dwellings excavated from the Yayoi period was tateanajukyo (a pit dwelling house), flat-land dwellings and dug-standing pillar buildings are also assumed.
- 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%.
- また、衰えたとはいえ、資平の頃までは、小野宮流は上流貴族の一端を占める権勢家として認識されていたらしい。
- Although the Ononomiya Line had lost its strength, it seems to have still been recognized as a family with strong influence as a member of the upper noble class.
- 平面形態は円形・方形が主流で、長方形・隅丸方形がそれに次ぐ位置を占めるが、地域によって多様な様相を示す。
- Round and a square shapes are popular for ground shapes, and a rectangle and a square with round edges follow after that but they show differences in each region.
- 昌泰の変後に菅原氏が一時低迷すると、替わって大江氏が文章博士を占めるようになり、文章院への影響力を強めた。
- When the family fortune of the Sugawara clan declined after the Shotai Incident (901), the Oe clan conversely began to occupy the post of Monjo hakase so that the clan increased its influence on the Monjoin.
- 繁殖にともない繁殖熱を発するようになり、それをいかに散らし冷ますかが麹造りという工程の大きな部分を占める。
- It comes to give off the breeding heat as it breeds, and how to diffuse and cool it is a big part of the manufacturing process of the rice malt.
- その内、藤原定家の『明月記』が資料として使われているとされる部分は非常に多く、14ヶ所とほぼ半分を占める。
- Among them, 14 parts, almost half of them, used 'Meigetsuki' by FUJIWARA no Teika as materials.
- 一方で雑訴決断所(五畿内担当)、窪所、記録所、恩賞方を兼任し、新政の役職の中枢を占める幹部として活躍した。
- Meanwhile, he concurrently served as Zasso-Ketsudansho (agency of Kenmu government to file lawsuits) (in charge of Gokinai capital region), Kubodokoro (a court of justice), Kirokujo (land record office) and Onshogata (the Reward Office which was the administrative organ of the Kenmu Restoration, responsible for granting military awards called 'onsho'), and played an important role as the top official of the Restoration.
- 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
- 地球の大部分を占めるほったて小屋や村落に住む人々で、みんなが悲惨な足かせをはずせるように苦闘する人々には、
- To those people in the huts and villages of half the globe struggling to break the bonds of mass misery:
- 戦国時代の時点では寺院の武力はほとんど行人の占める所となり、寺院の動向も行人らの意思に左右されるようになる。
- In the Sengoku period, most of the military power of temples were occupied by Gyonin and temples' behaviors came to be determined by their will.
- 管理された森林の成長による二酸化炭素の固定効果を見込むものであり、削減リストの中で最も高いウェイトを占める。
- The anchor effect of carbon dioxide is expected through the growth of well-managed forests and it accounts for the largest part in the reduction list.
- また威子の立后は道長が三后(皇后・皇太后・太皇太后)をすべて我が娘で占めるという前代未聞の偉業の達成である。
- When Ishi became the empress, Michinaga accomplished an unprecedented great achievement, namely all of Sango (empress, empress dowager and great empress dowager) were his daughters at that time.
- 陸奥宛書簡は伊藤博文、三条実美、山縣有朋等の主要政治家60人以上にのぼり、書類は外交関係がほとんどを占める。
- Letters addressed to Mutsu were written by over sixty major statesmen including Hirobumi ITO, Sanetomi SANJO, and Aritomo YAMAGATA, and most of the documents concerned foreign diplomacy.
- 結果的に有爵議員はこれに従わず、会の多数を占める勅撰議員と多額納税議員のみが合同に参加して同成会を結成した。
- But in fact, those group members who held a peerage (a rank in the nobility) refused to honor this arrangement, and so it was only those who were in the House of Peers by imperial decree and the high taxpayers, who in fact comprised the majority of the Doyokai, that participated in the merger and thereby formed the Doseikai.
- 古代以来、構造は中心に柄と一体である「棒」を通し、扇部分の縁を「枠」によって素材を固定する例が多数を占める。
- Since ancient times, most Uchiwa fan have had a structure of one main center 'rod,' which also becomes a handle part, and a 'frame' for fixing the material, which shapes the outline of the fan part.
- 中でも有明海沿岸の三県で生産量の40%強を占める一大産地となっており、贈答向けの高級品も多く生産されている。
- Among them, the three prefectures along the Ariake Sea are the big production areas; they account for over 40% of the total production amount and produce large quantities of high-quality goods for gift-giving.
- すべてのイスラム教徒を改宗させようとし、イスラム教自体の原理主義者の見解が世界を占めることを保証しようとする
- seek to convert all Muslims and to insure that its own fundamentalist version of Islam will dominate the world
- 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;
- いわゆる三千家が支配的な地位を占める茶道と異なり、煎茶道においては多数の小流派が乱立している状態が続いている。
- Not like sado in which the so-called Sansenke (three houses of tea ceremony or Omotesenke, Urasenke, and Mushakojisenke) occupied the dominant position, the many small schools are scattered in sencha-do and this trend continues.
- 近年は飲料の多様化、茶など無糖飲料の人気が高まっていることからサイダーの飲料全体に占めるシェアは低下傾向にある。
- These days, because of the variety of beverages and the popularity of sugar-free drinks such as tea, the share of saida in the whole beverage market has decreased.
- 現代世界に普及している「拳法」と称するものは、諸説はあるものの一般にはアジア起源のものが多くを占めると思われる。
- It seems that the so-called 'kenpo,' which has spread in today's world, mostly originated in Asia, though there are various theories.
- 衆議院において政府に反対する勢力が多くを占めることを予想して、貴族院 (日本)に衆議院と同等の権限を持たせている。
- Considering the members of the House of Representatives would be mostly anti-government, they gave the Kizokuin (House of Peers) similar authority to the House of Representatives.
- そのため、積極的な政策展開よりも行事や儀式の先例通りの遂行や人事決定が政治の中で大きなウェイトを占めることとなった。
- From this reason, performing court events and ceremonies according to precedent or personnel decisions were given a greater importance in politics rather than actively carrying out policies.
- 派がどの程度の位置を占めるか(たとえば免状の発行権を持つか否か)はそれぞれの分野によって千差万別であるといっていい。
- It can be said that what status (for example, authorized to issue a license) each ha can occupy varies widely depending on the field to which it belongs.
- 2つの異なるものの中間的であるか中央の位置を占めるか、またはそれらの間の、結びつけるための関係あるいは段階を形成する
- occupy an intermediate or middle position or form a connecting link or stage between two others
- 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.
- 以後、儒教以外の漢文学を教授した文章博士の地位が向上して、後には文章博士の学科である紀伝道が上位を占めるようになった。
- The status of Monjo Hakase, who taught Chinese classical literature other than Confucianism, subsequently improved, their department, Kidendo (the study of the histories), became highly ranked.
- 10世紀には貴族層の中でも天皇と強い姻戚関係を結んだ藤原氏(藤原北家)が政治意思決定の中心を占める摂関政治が成立した。
- During the tenth century, the regency of the Fujiwara clan (Fijiwara-Hokke, the Northern House of the Fujiwara clan) who had a strong matrimonial relationship with the Emperor, was established in the central position of decision making.
- 今日国内100万人とも言われる合気道人口の大半を占めるのが合気会の会員であり、合気道界の多数派・主流派を形成している。
- Most of today's 1,000,000 domestic aikido practitioners are members of Aikikai, and are the majority or mainstream in the Aikido world.
- 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.
- なかでも新古今時代を尊重し、九条良経・藤原俊成・藤原定家・藤原家隆および後鳥羽天皇・順徳天皇両院が入集数の上位を占める。
- Compilers respected the period of Shin Kokin, and especially poems by Yoshitsune KUJO, FUJIWARA no Shunzei, FUJIWARA no Teika, FUJIWARA no Ietaka, Emperor Gotoba, and Emperor Juntoku which were selected more than others.
- マーテイン・ルーサー・キング・ジュニアが後に占めることになる歴史上の地位を予測できたものは、当時誰一人としていなかった。
- Nobody could have guessed, in those days, the place in history that Martin Luther King, Jr. was to have.
- 領家や家司が預所になった場合には在京のままその地位を占めることが多く、実際の経営は彼らに任ぜられた代官などが行っていた。
- When a ryoke or a Keishi became Azukaridokoro, in many cases, he continued living in Kyoto, and day to day management was carried out by a trusted deputy.
- 大名の中で唯一、老中などの幕閣を占める前途を保証された譜代大名に対しては、所領の加増はもとより、役職の昇進も恩賞となった。
- Among daimyo, only fudai daimyo (a daimyo in hereditary vassal to the Tokugawa family), who were promised to become members of the cabinet of advisors such as roju (senior councillor), were given both additional territories and promotions as rewards.
- その結果、人口の多数を占める全人衆の多数が組織していた堅田門徒の発言力が高まり、堅田衆の指導的地位を獲得するようになった。
- As a result, Katata-monto, organized by many Zenjin-shu, majority in Katata, enhanced their power and took the leadership position in Katata-shu.
- 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.
- 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;
- 同時に儒家官僚の進出も徐々に進み、前漢末になると儒者が多く重臣の地位を占めるようになり、丞相など儒者が独占する状態になる。
- Meanwhile, Confucianist bureaucrats gradually gained ground, and by the end of former Han, many Confucians took over as chief vassals, with Confucians dominating the Chancellors.
- これについてはほとんど研究が発表されていないものの*、暗号解析の有効なシステムにおいてはかならず重要な位置を占める回路だ。
- Little research has been published on them,* yet they are a vital part of any efficient system for cryptanalysis.
- 武奈ヶ岳は、釈迦岳を最高峰とする北比良、同じく蓬莱山を中心とする南比良に対して、比良山地の北部を占める奥比良に位置している。
- Mt. Bunagatake is located in Okuhira (inner Hira) which is in the northern part of Hira mountains as opposed to Kitahira (northern Hira) having Mt. Shakagatake as the highest mountain and Minamihira (sothern Hira) centering on Mt. Horaisan.
- 市役所は東舞鶴市中舞鶴支所に置かれることとなり、人口は15万人を超え、日本海側有数の大都市として重要な地位を占めるに至った。
- The city hall was to be located in the Naka-Maizuru branch of Higashi Maizuru City, and the total population reached over 150 thousand people, making Maizuru City the largest, most important city on the Japan Sea Coast.
- 前二項の規定は、臨時的職員その他の法律により任期を定めて任用される職員及び常時勤務を要しない官職を占める職員には適用しない。
- The provisions in the preceding two paragraphs shall not apply to temporary officials or other officials appointed with a term of office which is provided for by law, and officials who hold government positions not requiring full-time service.
- しかし、末茂の末裔である藤原顕季やその息子たちが院政期に院近臣となって急速に勢力を伸ばし、再び公卿の地位を占めるようになった。
- However, FUJIWARA no Akisue, who was Sueshige's descendant, and his sons became the retired Emperor's courtiers in the administration governed by the retired emperor, and rapidly extended their influences, and came to occupy high court noble's position once again.
- しかしながら、本家が改易となって赤穂藩が永井氏、更に森氏の支配となっても、赤穂藩領が大部分を占める赤穂郡の只中に所領を有した。
- Although its main family was abolished and the Ako clan came to be controlled by the Nagai clan, followed by the Mori clan, this clan continued owning its territory within Ako County most of which was occupied by the Ako clan.
- 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.
- 発掘された土器の中で多数を占めるのは地元のものだが、関東系土師器もあり、飛鳥III式と呼ばれる畿内系土師器も少数出土している。
- Most of the unearthed potteries were local ones, but some were Kanto-style Haji potteries and a small number of Kinai-style Haji potteries called Asuka type III were also found.
- その教説は、広く受け入れられた意見ではなくても、公然たる宗派の意見や対立した意見のひとつとして、しかるべき位置を占めるのです。
- The doctrine has taken its place, if not as a received opinion, as one of the admitted sects or divisions of opinion:
- しかし、アメリカ同様日本も中流階級の平均的収入の人々が圧倒的多数を占める国なので、妻たちはメイドを雇わず、自分で何もかもに励む。
- However, like America, Japan is predominantly a middle-class, middle-income country, and so wives do not employ maids, but attend to everything themselves.
- 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.
- そのため、同地において福王流は大きな勢力を占めるようになったが、後嗣六世盛信は狷介な人柄で信望がなく、諍いから門弟を多く破門した。
- Accordingly, Fukuo school extended its power in Kyoto, but the successor, Morinobu the sixth was a stubborn person with little popularity, and excommunicated many disciples because of conflicts.
- この精神に従って日本での葬儀では焼香や献花が行われ、カトリック信徒でない参列者が多数を占めることが多いという現実が配慮されている。
- According to this philosophy, Shoko (to burn incense) and Kenka (to offer flowers) are performed in the Catholic funeral rites in Japan, which indicates close attention is paid to the fact that non-Catholic attendees are a majority in many cases.
- 法人であつて、前三号に掲げる者がその代表者であるもの又はこれらの者がその役員の三分の一以上若しくは議決権の三分の一以上を占めるもの
- Any juridical person of which the representative is any one of those listed in the preceding three items or of which more than one-third of the officers are such persons or more than one-third of voting rights are held by such persons
- ところが朝鮮半島の経営に失敗した大伴金村が物部尾輿の糾弾によって引退に追い込まれると、物部氏が単独の大連の地位を占めることになった。
- However, after OTOMO no Kanamura, who failed in the management of Korean Peninsula, was forced to resign due to the denouncement of MONONOBE no Okoshi, the position of omuraji was only assumed by the Mononobe clan.
- 後に外記の上首(筆頭)を局務(きょくむ)、史の上首を官務(かんむ)と呼んで公卿・議政官を除く太政官官人の筆頭的地位を占める事となる。
- Later on, the Joshu (director) of the Geki was called Kyokumu (Chief Secretary of the Daijokan), the Joshu of the Shi was called Kanmu and these two came to hold the highest positions in the Daijokan Kanjin aside from the Kugyo and Giseikan.
- しかし、これには身分・家格を廃して四民平等を導入せねばならず、すなわち江戸時代の特権階級のうち最大の人口を占める武士の解体を意味する。
- However, the universal conscription required to abolish the social and family status and introduce the equality of all people, which meant nothing but the dissolution of the samurai class that accounted for the largest part of the privileged class in the Edo period.
- 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
- この図は杜甫の詩を題材にしたもので、絵の上部には序文に続いて18名の禅僧が詩文を書いており、絵よりも書の占めるスペースが倍以上大きい。
- The subject of this picture is a poem of Du Fu (Tu Fu) and it was written by 18 Zen priests after preface on the upper part of the picture, which took up more than double the space of the picture.
- 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
- 朝鮮の姓は約250と少なく、金、李、朴、崔、鄭(5大姓)などの姓が多数を占めるため、本貫と姓をつなげる事でお互いを区別してきた面もある。
- Since there are only about 250 family names in Korea and family names such as Kim, Ri, Bag, Choe, and Jeong (the five major names) hold a majority, people have identified each other by connecting hongan and the family names.
- 商品取引員の営む業務に従事し、又は従事していた者が他の法人の役員の過半数又は代表する権限を有する役員の過半数を占めるその法人に対する関係
- when persons who engage or have engaged in the Business carried out by a Futures Commission Merchant occupy a majority of the positions of officers or officers with representation rights of another juridical person, a relationship with another such juridical person;
- a relationship with another such juridical person, when persons who are engaged or were engaged in the business carried out by a Futures Commission Merchant occupy a majority of the positions of officers or officers with representation rights of another juridical person;
- 後に、薩摩武士らは海軍の要職を占めるが、この気質をもとにドイツ等で当時の最新の砲術兵器を学び一発でしとめる名手が海軍大将などを歴任した。
- Later, Satsuma warriors held important posts in the Navy, and based on this nature, experts to defeat at the first attempt who learned the latest gunnery weapons of the day in Germany or other countries succesively held the posts including Full Admiral.
- 法人であって、イからハまでに掲げる者がその代表者であるもの又はこれらの者がその役員の三分の一以上若しくは議決権の三分の一以上を占めるもの
- A juridical person and preceding items (a) to (c) applies to its representative or where the same occupies one-third or the officers or one-third of those with a voting right;
- 霊亀3年(717年)左大臣石上麻呂が死去すると、翌年長屋王は非参議から一挙に大納言に任ぜられ、太政官で右大臣藤原不比等に次ぐ地位を占める。
- When Sadaijin (Minister of the left) ISONOKAMI no Maro died in 717, Prince Nagaya was assigned to Dainagon (chief councilor of state) from Hisangi (advisor at large) at once, which was the highest ranking position among Daijokan (Grand Council of State) after udaijin (minister of the right) FUJIWARA no Fuhito.
- 室町時代後期の1478年に蓮如によって山科本願寺が建てられ、長大な土塁に囲まれた寺院群と寺内町が山科盆地の大きな面積を占めるようになった。
- Since Yamashina Hongwan-ji Temple was founded by Rennyo in 1478 of the late Muromachi period, temples and their precinct towns surrounded by long earthworks started to occupy a large area of the Yamashina Basin.
- 1980年代半ば頃から落語協会、落語芸術協会共に所属する噺家の半数以上を真打が占めるようになり、制度としては形骸化しているとの意見もある。
- Since the mid 1980s, shinuchi have held more than half of the storytellers belonging to the Rakugo Kyokai Association and Rakugo Art Association, so some people say that it has lost substance as a system.
- 弟の兼家を憎悪する兼通は、自分の死後に自分の子供達より官位が上である兼家が関白の地位を占める事を恐れて頼忠を自らの後継にしようと考えていた。
- Kanemichi, who hated his younger brother, Kaneie, intended to make Yoritada his successor fearing that Kaneie who had a higher official rank than Kanemichi's children would occupy the position of the kanpaku after Kanemichi's death.
- 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.
- 寛政十年五月(1798年)と天保十一年五月(1840年)に関しては三郡(豊島郡 (武蔵国)、荏原郡、葛飾郡)に占める江戸の人口が知られている。
- The populations of the three counties Toshima-gun (Musashi Province), Ebara-gun and Katsushika-gun for May 1798 (Kansei 10) and May 1840 (Tenpo 11) are as indicated in the chart.
- そのため身分制度は混乱し、ある地方では37%居た奴婢が2%まで減少し、代わりに人口の9%に過ぎなかった両班が70%を占めるという状況も起きた。
- This is why the class system fell into disorder, and Nobi decreased from 37% to 2% in one region, but such event caused a situation that Yangban (traditional ruling class or nobles of dynastic Korea during the Joseon Dynasty) who made up only 9% of the population increased to 70%.
- 天智天皇を後継した弘文天皇から、軍事力によって政権を奪取した天武天皇は、政権中枢を皇子らで占める皇親政治を開始し、専制的な政治を行っていった。
- Emperor Tenmu, who had seized political power by force of arms from Emperor Kobun, the successor of Emperor Tenchi, began conducting Koshin politics, under which Imperial princes and other Imperial family members assumed key posts in the government, and thus strengthened the autocracy.
- 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
- 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.
- さらに慶長丁銀と伴に慶長金銀(けいちょうきんぎん)と呼ばれ、徳川家康による天下統一を象徴する、江戸幕府による初期の貨幣として重要な位置を占める。
- Keicho Chogin and Keicho Koban are called Keicho Kingin (gold and silver of Keicho), having vital importance as the early currency by Edo bakufu (Japanese feudal government headed by a shogun), representing domination of the whole country by Ieyasu TOKUGAWA.
- 初例は藤原彰子で、元々は里第に由来する命名だが、二代の国母となった上東門院は佳例であるとされたこともあり、女院全体の過半数を占める院号となった。
- The first example was FUJIWARA no Shoshi, who was originally named after the ridai, but Jotomonin, who was the mother of the two successive emperors, was cited as a good example; this became the ingo for a majority of all Nyoin.
- 成人が大半を占める組織や集団では、酒を酌み交わす宴会の形で行われることが多く、居酒屋や宴会場などでは新年会と並んで大きな需要を喚起する契機となる。
- If an organization or a group mainly consists of adults, Bonenkai is held as a party to drink together, therefore, it is a big opportunity along with Shinnenkai (new year party) for izakayas (Japanese-style pub) and party halls.
- 以来、永らく麹造りは、酒造りの工程に占める重要性と、味噌や醤油など他の食品への供給需要から、酒屋業とは別個の専門職として室町時代まで営まれてきた。
- For a long time since, until the Muromachi period, koji production was operated by specialists who were independent from sake traders because of its importance for the process of sake brewing and the supply and demand for other foodstuffs such as miso and soy sauce.
- 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.
- 天然林の伐採跡地のうち、大半の面積を占める約1,800haは伐採後再生した天然林(二次林)で、スギを主体とした人工造林の面積は約250haである。
- Of the former natural forest where trees were cut down, approx. 1,800 ha which covers its majority has become a natural forest (secondary forest) that regrew after the logging, and the artificial afforestation which is mostly Japanese ceder trees covers approx. 250 ha.
- 産業面では舞鶴港があり、舞鶴の総工業出荷額の約20%を占めるといわれるユニバーサル造船、舞鶴・平工業団地には日本板硝子などの企業も多く立地している。
- As for industry, Higashi-Maizuru's Maizuru Port offers an industrial site to Universal Shipbuilding Corporation, which is said to make up bout twenty percent of the total shipment value of Maizuru's manufacturing industry, and has many enterprises such as Nippon Sheet Glass Co., Ltd. in Taira Industrial Park in Maizuru City.
- 第2項では17条の条文において具体的方針を提示し、地方行政官である守護職は戦功よりも能力を重んじて任命することや、徳政令に関わる法令が多くを占める。
- In the second section, the text of the 17 articles laid out the concrete policies of this code, and there were many laws stating that shugo (military governors), as local administrators, should be appointed for their ability rather than for their war records, as well as many laws relating to debt-abrogation decrees.
- 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.
- 中心を占める池は氷室の池といい蓮で知られており、平安時代には1月2日にここに張った氷を宮中に献上してその厚さによって五穀豊穣を占ったと言われている。
- The central pond, named Himuro-ike Pond, is known for its water lilies, and during the Heian period, the ice that formed on the pond would be presented to the imperial court on the second day of the first month and its thickness would be used to predict the success of the harvest.
- 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.
- 戦後、何度かマスコミュニケーションに取り上げられて一時的なブームが起こったことがあったが、定着することは無く、男性下着売り場の一角を占めるに至らない。
- During the period, fundoshi got some attention for sevel times, featured by the mass media, and each time invoked a temporal boom; but it has never taken root and has never resulted in occupying one of corners of the male undergarment shop.
- オーストラリアのアボリジニ(ブーメランが弓矢の位置を占める)を除き、世界中で狩りはもちろんのこと、時には漁りにも使われ、競技や戦いの場で普及してきた。
- Except for Aborigines in Australia (where the boomerang is used instead of Yumiya), it has been used not only for hunting but also for fishing, for games and fighting all over the world.
- 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:
- 県土の大半が琵琶湖であるかのように思われがちだが、最も面積を占めるのは山林(県総面積の約半分)であり、琵琶湖が占める面積は県総面積の1/6程度である。
- Although some think a large portion of Shiga Prefecture is occupied by Lake Biwa, it is forests that occupy the largest area (approximately half of the total area of the prefecture), and the area of Lake Biwa is approximately one-sixth of the prefecture's total area.
- 北宋元 (王朝)禅林においても文学が占める位置は非常に大きかったが、入宋僧や入元僧らにより、その禅風が伝来すると、こぞって文学志向が高揚することとなった。
- Literature occupied a very important place in the Zen temples of the Northern Song and Yuan dynasties, and once the Zen style was introduced to Japan by monks who had been to the Song and Yuan, there was a collective rise in literary aspirations.
- 倭国大乱は畿内V期後半~末に該当し、畿内IV期の高地性集落とは時代的に整合的でないとされ、これらは倭国大乱とは無関係とする意見が主流を占めるようになった。
- According to a correction, the Wakoku War comes under the latter to end of the Kinai V period, which has no periodical consistency with upland settlements, and theory stating upland settlements were not related to the Wakoku War, became the mainstream.
- 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.
- さらに尺八と交代して主旋律も奏でるといった、邦楽の語法として新しく楽器の性能も十分に駆使した書法により、現在でも箏という楽器を代表する名曲の位置を占める。
- He also used Soh, instead of shakuhachi, for playing the melody in order to make the most of the instruments property, and this piece is regarded today as an excellent piece of music that represents the musical instrument Soh.
- 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.
- 酒米も、大正13年(1923年)に酒米一般米と雄町を交配させ、昭和11年(1936年)に兵庫県奨励品種として登場した山田錦が鑑評会上位を占めるようになった。
- As to the rice for sake brewing, Yamadanishiki, which was crossed between general-purpose rice and Omachi in 1923 and designated as a recommendable variety by Hyogo Prefecture in 1936, topped the list in kanpyokai.
- このため、平安時代中期以後は菅原氏・大江氏・藤原氏の南家・式家・藤原北家のうちの日野流の5つの家系が交互に文章博士2名に就いてその地位を占めるようになった。
- Consequently, either of the five families, namely the Sugawara clan, the Oe clan, the Southern House of the Fujiwara clan, the Ceremonial House of the Fujiwara clan and the Hino line of the Northern House of the Fujiwara clan interchangeably filled both of the two monjo hakase posts after the mid Heian period.
- 室町時代は鎌倉府にあって鎌倉公方の執事、次いで関東管領の職を世襲し、相模国、武蔵国、上野国、越後国など一門で4ヶ国の守護職を占める有力守護大名としても栄えた。
- During the Muromachi Period they passed on the stewardship of the Kamakura Kubo and subsequently the Kanto Kanrei position (a shogunal deputy for the Kanto region) through hereditary succession, and they also prospered as a powerful shugo daimyo family that held the governorship of Sagami, Musashi, Kozuke and Echigo Provinces.
- 宝亀2年(771年)藤原永手が死去すると光仁天皇擁立の功臣として藤原氏一門の中心的存在となり、内臣に任ぜられ、大中臣清麻呂に次いで、太政官の次席の座を占める。
- After FUJIWARA no Nagate passed away in 771, Yoshitsugu became a central part of the Fujiwara family as a meritorious retainer of Emperor Konin's throne and was assigned as Naishin so occupied the next position of Daijokan (Grand Council of State) after ONAKATOMI no Kiyomaro.
- 平氏一門は保元の乱の結果、清盛が播磨守、平頼盛が安芸守、平教盛が淡路守、平経盛が常陸介となり兄弟で四ヶ国の受領を占めるなど、その実力は無視できないものがあった。
- The end result of the Hogen Rebellion was favorable to the Taira clan, with Kiyomori made governor of Harima Province and TAIRA no Yorimori governor of Aki Province, TAIRA no Norimori governor of Awaji Province, and TAIRA no Tsunemori assistant governor of Hitachi Province; the Taira's power and influence, what with a single set of brothers now controlling four provinces, could no longer be ignored.
- このことからかつて「縄文農耕」が唱えられたこともあったが、少なくとも根茎類採集が生活において重要な位置を占めるに至ったことを示すものであることは確かとみられる。
- Although once some people spoke on 'farming in the Jomon period' on the basis of this, we can at least safely say from this that gathering root and stalk held the important position in lives of people in the Jomon period.
- 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
- ザビエルの生涯とゆかりの深いスペイン、フランス、中国等、またカトリックが社会の大勢を占める諸国を中心に、世界各地にザビエルの名を冠する教会・施設が建てられている。
- Churches and institutions with Xavier's name were built around the world centering around Spain, France, China closely related to the life of Xavier, and nations with a majority of their society being Catholics.
- 酒類の消費の大勢を占めるどぶろくを禁止すれば、国民の需要は酒税のかかる清酒へと向き、それがそっくり歳入にはねかえってくるだろう、というのが明治政府の予測であった。
- The Meiji government expected that if Doburoku, which was accounts for most of the liquor consumption, was prohibited, people would drink more seishu which was taxed and the revenue from liquor taxes would increase.
- 1998年には、麒麟麦酒の発泡酒初参入となる「麒麟淡麗〈生〉」を発売、同年の発泡酒市場のシェア50%を占める大ヒット商品となり、同時に発泡酒市場は大きく拡大した。
- In 1998, Kirin Brewery entered the low-malt beer market for the first time by selling 'Kirin tanrei nama' which was a huge hit, gaining a 50% market share and at the same time the low-malt beer market as a whole expanded a great deal.
- だが、寺社興行が盛んになった後伏見天皇院政期以後、伝奏の職掌の細分化が進み、国家的に重要な地位を占める特定の寺社との間の取り次ぎを扱う伝奏が設置されるようになる。
- However, after Ex-emperor Gofushimi's era, when many temples and shrines were restored, the official duties of the denso were broken into smaller and denso who relayed between the retired Emperor or the Emperor and specific temples and shrines which occupied nationally important positions was established.
- 再商品化義務総量に、再商品化義務総量のうち特定容器利用事業者又は特定容器製造等事業者により再商品化がされるべき量の占める比率として主務大臣が定める比率を乗じて得た量
- The amount obtained by multiplying the total obligatory recycling amount by the ratio set by the competent minister as the ratio of the amount to be recycled by a specified container user or a specified container manufacturer, etc. in the total obligatory recycling amount
- 近代に入ると、法の制定権限は最終的には国家に帰属することとなり、治教権による法に法的な効力が認められなくなり、寺院法ももっぱら統教権に基づく法令が占めるようになる。
- In modern times, as legislative power ultimately came to belong to a nation, laws based on chikyo-ken became invalid and as a result, the regulations grounding in tokyo-ken exclusively started to account for Jiin-ho.
- マサチューセッツ州ケンブリッジでは、サンコースト――ビデオの全国小売り業者の都市部子会社――の総売上の25パーセント以上を日本アニメDVDの売り上げが占める注91。
- At a Cambridge, Massachusetts Suncoast-a metropolitan branch of a nationwide retailer of videos-anime DVD sales comprise more than twenty-five percent of the store's total revenue.93
- 室町時代は武士の地位は全体的に高くなり、足利将軍家も大臣の座を占めるようになり、有力な大名も従五位ないし従四位、ひいては足利一門に匹敵する従三位に昇る例すらあった。
- In the Muromachi period, the overall position of samurai improved; the Ashikaga shogun family filled ministerial jobs and powerful daimyo got as high as Jugoi or Jushii, with some even reaching Jusanmi (Junior Third Rank), which was as high as the rank held by members of the Ashikaga clan.
- 多くの歌で上代の東国方言が多用されており、歌の成立年代や作者の出自、記録の経緯が一切不明という問題点はあるにしても、古代の方言の具体的な記録として重要な位置を占める。
- As the dialects of the Togoku region of the period are frequently used in most of the poems the 'Azumauta' has an important position as a specific record of these ancient dialects, even though the year the poems were composed, the profile of the composers, and how they were recorded remain unknown.
- また、参加者も先達と呼ばれる経験者、しかもかつては学生でも今では式部大輔や大学頭、文章博士といった学生たちから見れば「雲の上」的存在の人々が多くを占めるようになった。
- Also, the ratio of participants who experienced Kangakue in the past, who were called Sendatsu, increased, and those people came to hold positions such as Shikibu no taifu (Senior Assistant Minister of the Ministry of Ceremonial), Daigaku no kami (Director of the Bureau of Education), and Monjo hakase (professor of literature), which were positions that were 'high above the sky' if seen from students, even though those Sendatsu were students back then.
- 但し、「平均被引用数」では上位3位を振興機構・理研・自然科学研究機構で占める上に、東京工業大学や東京医科歯科大学など非帝大系が健闘するなど帝大優位とは必ずしも言い難い。
- The top three regarding the 'average number of quotations' are Japan Science and Technology Agency, RIKEN, and National Institutes of Natural Sciences, followed by universities, such as Tokyo Institute of Technology and Tokyo Medical and Dental University, other than Imperial Universities, thus Imperial Universities did not have precedence.
- 律令制が確立した当初において、政治意思決定に天皇が占める位置は絶対的なものとされていたが、9世紀ごろから貴族層が実質的な政治意思決定権を次第に掌握するようになっていった。
- At the beginning of the time when the Ritsuryo system was established, the position of the Emperor in the political decision making was to be unquestioned but from around the ninth century, the noble hierarchy gradually started to have the right of decision making.
- 鎌倉時代には、得宗家は専属の被官である御内人、家政機関(公文所)と所領を持ち、諸国の守護職や、六波羅探題をはじめ幕府の要職の過半を占める北条一門の最上位に位置づけられた。
- In the Kamakura period, the Tokuso family had their own miuchibito (vassals who served as low-level bureaucrats), Kumonjo (office of administration), and territory, and were the most senior family in the Hojo clan, which held the position of shugoshiki (provincial constable) in various provinces and the majority of the most important posts in the bakufu, such as that of head of the Rokuhara Tandai (an administrative and judicial agency in Rokuhara, Kyoto).
- 興福寺の動きには慎重に対応すべきとの意見が大勢を占める中、隆季は土御門通親とともに興福寺の即時追討と末寺・荘園の没収を強硬に主張して、出席していた九条兼実と激論に及んだ。
- While the majority suggested that cautious measures should be taken against the Kofuku-ji Temple movement, Takasue, along with Michichika TSUCHIMIKADO, forcefully maintained their opinion for an immediate subjugation of Kofuku-ji Temple and confiscation of its branch temples and shoen (manors in medieval Japan), and he had a vehement argument with Kanezane KUJO.
- 藤原氏のもとで摂政は職事官である大臣に付随して兼務する官職と考えられてきたが、寛和2年(986年)藤原兼家の時に職事官である右大臣を辞任して摂政のみを占める散官になった。
- Although under the Fujiwara clan the regent came to be thought of as a bureaucratic post to be held concurrently by a minister, which was an official post, in 986 at the time of FUJIWARA no Kaneie, he quit his position as Udaijin (Minister of the Right), which was an official post (Shokujikan), to become only a regent with an official rank but no post (Sankan).
- 彼の奇妙な性格においては二つの性質が交互に自己主張し、その極端な厳正さ、明敏さは時折彼のうちで優位を占める詩的、瞑想的気分に対する反動を表している、と私はよく考えたものだ。
- In his singular character the dual nature alternately asserted itself, and his extreme exactness and astuteness represented, as I have often thought, the reaction against the poetic and contemplative mood which occasionally predominated in him.
- 市街地の宅地は、位階によって大きさが決められ、高級貴族が占める4町のものを筆頭として、2町・1町・1/2町・1/4町・1/8町・1/16町・1/32町などの宅地が与えられた。
- The residential land of urban areas was divided based on one's rank, which allowed the high rank nobles to have 4 towns, and the rest were followed by 2, 1, 1/2, 1/4, 1/8, 1/16, 1/32 town.
- 日本は、比較的人口密度が高く、都市内輸送、都市間輸送において鉄道が重要な役割を担っているため、日本の鉄道の旅客輸送人員は、世界全体の4割の市場占有率を占めるまでになっている。
- Since Japan is relatively a very dense country and railways have a significant role as a means of in-city and inter-city transportation, today's passenger transportation volume of railways in Japan accounts for 40% of the world total in market share.
- 住吉三神の由来について述べた「住吉大神顕現次第」は全体の6割を占めるが、主に『日本書紀』から住吉三神と関係の深い、神代、仲哀天皇、神功皇后の部分を引用した文で構成されている。
- Sumiyoshi Okami Kengen Shidai' (origin of manifestation of the great gods of Sumiyoshi) describing the origin of Sumiyoshi Sanjin accounts for 60% of the book, mostly consisting of the sections on the age of the gods, Emperor Chuai, and Empress Jingu cited from 'Nihonshoki' (Chronicles of Japan) that were closely related to Sumiyoshi Sanjin.
- 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)
- 客寄せする技術があり人がたくさん集まるので、目抜きから離れた広い場所で行う事が多く(良い場所は庭場料も高いのでそれを避ける意味合いもある)大きな場所占めるのでこの様に呼ばれる。
- Since many people gather to watch the shows, they are often held in large spaces away from the main areas (good locations also require high rental fees so are often avoided) and are so called because they occupy a lot of space.
- 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):
- ただし、古い氏族に由来する摂関家においても長く「氏的継承」と「嫡流継承」が混在し続ける事になり、ついに五摂家のうちの1つだけが嫡流の地位を占めるという事態は生じなかったのである。
- However, 'clan succession' and 'chakuryu succession' coexisted among the sekkan-ke originating from the old clan, preventing one family of the gosekke from monopolizing the position of chakuryu.
- 以後、国宗が死去するまでの22年間その地位を占めることとなり、国宗の死によって広房の孫の小槻季継(公尚の子)が左大史に任じられるまで広房の系統に左大史の地位が戻ることは無かった。
- Kunimune occupied the position for the next 22 years until his death, and the position of Sadaishi did not return to Hirofusa's lineage until OZUKI no Suetsugu, who was a grandson of Hirofusa and a son of Kinhisa, was appointed to Sadaishi following Kunimune's death.
- 事業者は、労働者を常時就業させる屋内作業場の気積を、設備の占める容積及び床面から四メートルをこえる高さにある空間を除き、労働者一人について、十立方メートル以上としなければならない。
- The employer shall secure the air volume per a worker at an indoor workshop where workers are regularly engaged in work, excluding the volume occupied by the facilities and part of the space that is exceeding 4 m high above the floor surface, by 10 m3 or more.
- 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
- 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).
- 京では、紙漉きそのものが、律令体制の緩みによる原料の調達難から衰退したのとは対照的に、紙の加工技術で高度な技術を開発して、和紙の加工技術センターとして重要な地位を占めるようになっていく。
- In contrast to the decline of paper making because of the difficulty of procuring raw materials caused by the weakening of the administration, Kyoto occupied an important position as the center for paper processing techniques by developing advanced technical skills for processing paper.
- 以上のうちに特徴的なのは「~と申す(白す)」と結ぶ奏上体が大半を占めるのに対して祈年祭、六月月次祭(大祓)、大嘗祭・神嘗祭においては「~と宣る(宣ふ)」とする宣命体がとられていることだ。
- As characteristics of these pieces, the sojo-tai style, in which sentences end in 'to mousu (hakusu),' account for the majority of the pieces while the senmei-tai style, in which sentences end in 'to noru (nou),' are used for Kinensai, Minazuki-no-tsukinami-no-matsuri (Oharae), Daijo-sai festival, and Kannamesai festival.
- 三国岳(959m)を最高地点に、傘峠 (935m)や小野村割岳(931.7m)など標高900m以上の地点が南部から東部にかけて点在し、標高600-800mの部分が全体の約2/3を占める。
- There are points dotted around with altitude over 900m, such as Mikuni-dake Mountain (959m) the highest point, then Karakasa Pass (935m), and Mt. Onomurawaridake (931.7m) located in its southern to eastern part, about two thirds of the entire area is at an altitude of between 600m to 800m.
- 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):
- 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
- 回転寿司店で寿司を回転させるコンベアは、ほぼ100%が石川県で製造されており、金沢市の石野製作所(販売は北日本カコー)が約60%、白山市横江町の日本クレセントが約40%を占める二強体制である。
- Almost 100% of the conveyer belts that move sushi plates in Kaitenzushi restaurants are manufactured in Ishikawa Prefecture with the two strongest – about sixty percent by Ishino Seisakusho (distributed by Kitanihon-Kakoh) in Kanazawa City and about forty percent by Japan Crescent in Yokoe-cho, Hakusan City.
- 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):
- こういう原則を考えついて、それをわたしの信念の中で最初の地位を占める、信仰の真理と同じところに掲げたので、わたし自身の見解で残っているものも片づけていけるだけの余裕ができたという結論に達した。
- Having thus provided myself with these maxims, and having placed them in reserve along with the truths of faith, which have ever occupied the first place in my belief, I came to the conclusion that I might with freedom set about ridding myself of what remained of my opinions.
- 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.
- これは当時、清浦内閣を翌年5月10日に予定されていた総選挙施行のための期間限定の選挙管理内閣であり、中立性に配慮した結果、政党色のない貴族院議員が占めるのは仕方がないとする見方もあったからである。
- Some say that this was because in the first place, the KIYOURA cabinet had a role as a caretaker cabinet to administer the general election planned on May 10 next year and to serve for a limited period of time, so people thought it was only natural that such a short-term cabinet was dominated by members of House of Peers who were less political in order to keep the cabinet neutral.
- 彼らの健康、富、長命、幸福、繁栄を祝して乾杯しましょう、そして願わくは彼らの専門における誇らしい、自ら勝ち取った地位を、そして私たちの心に占める名誉と愛情ある地位を彼らが長く持ち続けますように。」
- Let us drink to their health, wealth, long life, happiness and prosperity and may they long continue to hold the proud and self-won position which they hold in their profession and the position of honour and affection which they hold in our hearts.'
- 園内には、全敷地の6分の1を占める広大な印月池をはじめとする頼山陽撰の十三景が広がり、大書院の閬風亭や、漱枕居・縮遠亭・代笠席の3茶室、第21世厳如の持仏堂であった園林堂等、瀟洒な諸殿舎が点在する。
- The vast Ingetsu-chi Pond covers one sixth of entire area of the garden which is also dotted with elegant works including the thirteen sceneries selected by Rai San yo; a large drawing room named 'Rofu-tei'; three teahouses named 'Sochin-kyo', 'Shukuen-tei' and 'Tairitsu-seki'; and a Jibutsu-do hall (personal Buddha statue hall) of the 21st high priest Gonnyo, named 'Onrin-do'.
- 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):
- これに対し、東京帝大教授の一木喜徳郎は、統治権は法人たる国家に帰属するとした国家法人説に基づき、天皇は国家の諸機関のうち最高の地位を占めるものと規定する天皇機関説を唱え、天皇の神格的超越性を否定した。
- On the other hand, based on the state authority theory in which sovereignty resides with the state as a public authority, Kitokuro ICHIKI, a professor of Tokyo Imperial University, proclaimed the Emperor Organ Theory in which the emperor was defined as the highest position in state authorities and the emperor's divine superiority was denied.
- また当代重視方針を取り、藤原定家・藤原俊成・西行・藤原為家ら中世初期の著名歌人も50首以上採られているが、入集を果たした180人のうち、113人は勅撰集初出で、中でも女流の占める比重が過半数と大きい。
- It also took a policy of placing emphasis on contemporary works, so although famous medieval poets like FUJIWARA no Teika, FUJIWARA no Shunzei, Saigyo, and FUJIWARA no Tameie had over fifty poems included, among the 180 poets in the collection, 113 appeared for the first time, over half of which were women, a rather large number for the time.
- 前二号に掲げるもののほか、法人その他の団体で、第一号に掲げる者がその役員(取締役その他これに準ずるものをいう。以下この号において同じ。)又は役員で代表する権限を有するもののいずれかの過半数を占めるもの
- In addition to what is listed in the preceding two items, a juridical person or other organization in which persons as listed in item 1 occupy the majority of either the officers (meaning directors or other persons equivalent thereto; hereinafter the same shall apply in this item) or the officers having the power of representation
- 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):
- 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.
- また、奈良市の大部分を占める市外局番0742(奈良第1MA)のエリアへは市内料金が適用され(但し市外局番は必要)、奈良県内(吉野郡など)へは県内通話となるが、笠置町を除く京都府域への通話は県外通話となる。
- Local call rates are applied to calls to areas which are designated as having the area code of 0742 (under the control of Nara First Message Area) used in most of Nara City (however, area code must also be dialed), and calls to areas (Yoshino-gun, etc.) within Nara Prefecture are considered calls made within the prefecture, while calls to areas in Kyoto Prefecture, except for Kasagi-cho, are considered as calls placed to an area outside of the prefecture.
- 取引の対象となる商品又は取引の対象となる商品指数ごとに、当該商品の売買等を業として行つている者又は当該商品指数の対象となる商品の売買等を業として行つている者が第二種特定施設取引参加者の過半数を占めること。
- Persons who, in the course of trade, engage in the Buying and Selling, etc. of the Commodity subject to transaction or persons who, in the course of trade, engage in the Buying and Selling, etc. of a Commodity Index subject to transaction account for the majority of the entire Type 2 Specified Facility Trading Participants for each said Commodity and said Commodity Index.
- 取引の対象となる商品又は取引の対象となる商品指数ごとに、当該商品の売買等を業として行つている者又は当該商品指数の対象となる商品の売買等を業として行つている者が第一種特定施設取引参加者の過半数を占めること。
- Persons who, in the course of trade, engage in the Buying and Selling, etc. of the Commodity subject to transaction or persons who, in the course of trade, engage in the Buying and Selling, etc. of the Commodity Index subject to transaction account for the majority of the entire Type 1 Specified Facility Trading Participants for each of said Commodity and said Commodity Index.
- また、奈良市の大部分を占める市外局番0742(奈良第1MA)のエリアへは市内料金が適用され(但し市外局番は必要)、奈良県内(吉野郡など)へは県内通話となるが、南山城村を除く京都府域への通話は県外通話となる。
- Local rates are applied (though the area code is required) to numbers with the area code 0742 (Nara first message area (MA)), the major part of Nara City; calls to Nara Prefecture (including Yoshino-gun) are in-prefecture calls; and calls to Kyoto Prefecture except for Minami-yamashiro-mura are out-of-prefecture calls.
- 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):
- 長州藩出身の広沢真臣が薩摩や土佐などの贋貨鋳造藩から罰金を徴収してそれを引換の元手にすることで40両前後にまで引き上げる案も出されたものの、前述のように穏便な処置を望む意見が占める中では実現は困難と思われた。
- A proposal to collect a fine from domains which coined counterfeit money such as Satsuma and Tosa, and using this as a fund for the exchange, and raising the price to around 40 ryo was put out by Saneomi HIROSAWA from the Choshu Domain, but this was thought to be difficult to realize as most opinions desired a gentle punishment, like written above.
- 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.
- 平安時代以後、朝廷のおける儀式化が進み、朝廷における節会や除目などの四季折々に行われる年中行事の運営が朝廷における政務の主たる部分を占めるようになっていき、それに、陣定などの評定や訴訟が組み合わせられていった。
- After the Heian period, as ritualization's growing in the Imperial Court, the management of annual events that took place in every season such as Sechie (seasonal court banquets) and jimoku (appointment ceremonies) began to occupy the most of the government affairs, at the same time, consultation such as Jin no sadame (ancient cabinet council) and suit began to be integrated into it.
- また、当時の北家の嫡流は大臣にまで昇っていた兄の藤原永手であり、氏族間の均衡が望まれて親子・兄弟で要職を占めることに批判がなお強かった奈良時代後期において大納言まで昇った事はその才覚による部分が大きいと言える。
- The head of the main line of the Northern House at the time was FUJIWARA no Nagate, who was his older brother promoted to minister, and it was largely attributable to his talent that he was promoted to chief councilor of state in the late Nara period, when the balance among the clans was sought and assuming important positions by a father and son, or brothers, was still highly criticized.
- 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.
- 次に、ジャンルの面でどこまでを「美術史」で扱うかという点であるが、日本美術においては、絵画、彫刻と並んで工芸品の占める位置が非常に大きく、金工、漆工、染織、陶磁などの分野を抜きにして美術史を語ることは妥当でない。
- Next, when it comes to the genre of the art history, handicrafts, as well as paintings and sculptures, occupy a large part in Japanese art, so art history cannot be discussed without touching on the fields of metal work, lacquer work, dyeing and weaving work, ceramic ware, and so on.
- この法律において、「自衛隊員」とは、自衛隊法(昭和二十九年法律第百六十五号)第二条第五項に規定する隊員(常勤を要しない者(同法第四十四条の五第一項に規定する短時間勤務の官職を占めるものを除く。)を除く。)をいう。
- The term "self-defense forces personnel" as used in this Act means personnel as provided for in paragraph (5) of Article 2 of the Self-Defense Forces Act (Act No. 165 of 1954) (excluding those who do not require full-time service (excluding personnel who occupy part-time government positions as provided for in paragraph (1) of Article 44-5 of the same Act)).
- 福知山市は盆地という地形上、福知山市のほとんどを占める山間部では非常に入り組んだ地形をしているだけでなく、広い土地に多数の小規模の集落がいたるところに点在しているため、バスや鉄道がそれぞれの地域を周ることは難しい。
- Since most of Fukuchiyama City features mountain areas, as well as being part of a basin, a broad area is interspersed with many small-scale colonies, making it hard to provide bus and railroad service to all areas.
- 氏姓制度(しせいせいど)とは、古代日本において、中央貴族、ついで地方豪族が、国家(ヤマト王権)に対する貢献度、朝廷政治上に占める地位に応じて、朝廷よりウヂの名とカバネの名とを授与され、その特権的地位を世襲した制度。
- Shisei Seido (the system of clans and hereditary titles) is a system made in ancient Japan in which the Imperial Court gave the nobles living in the capital and the powerful local clans a clan name and a hereditary title according to each person's degree of contribution to the state (Yamato Sovereignty) and the position the person occupies in the Government of the Imperial Court and let them kept the special privilege by the hereditary system.
- なお、日本国内で食用として流通するのは厳密にはナガマツモ科に属するオキナワモズク Cladosiphon okamuranus とイシモズク Sphaerotrichia divaricata が9割以上を占める。
- Strictly speaking, over 90 percent of the mozuku distributed for food within Japan are Okinawa mozuku (Cladosiphon okamuranus) and ishi-mozuku (Sphaerotrichia divaricata) belonging to the family Chordariaceae.
- 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.
- 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).
- 取引の対象となる商品又は商品指数を変更する場合にあっては、当該商品の売買等を業として行っている者又は当該商品指数の対象となる商品の売買等を業として行っている者が第一種特定施設取引参加者の過半数を占めることを誓約する書面
- in cases where changing the Commodity or Commodity Indices subject to transactions, a written statement pledging that the persons engaged in the Buying and Selling, etc. of said Commodity, or Commodity subject to said Commodity Indices, in the course of trade, account for the majority of the entire Type 1 Specified Facility Trading Participants.
- 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.
- 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
- 前号に掲げる株式を有する法人(その有する資産の価額の総額のうちに占める国内にある土地等並びに前二号及びこの号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。)の株式(前二号に掲げる株式に該当するものを除く。)
- Shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more)
- Shares (excluding those falling under shares listed in the preceding two items) of a corporation which owns shares listed in the preceding item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding two items and this item among the total amount of its gross assets is 50 percent or more).
- レンガ造りの建物がほとんどを占める同志社の建物だが最初に建てられたものは木造で、同志社に初めて登場するレンガ造りの建物は1884年に完成したアメリカン・ボードより寄付された彰栄館(京都で現存する最古のレンガ造り)である。
- Most of the buildings of Doshisha were made of bricks, but the first building was made of wood, the first brick building was Shoeikan (the oldest brick building existing in Kyoto) which was completed in 1884 that was donated from the American Board.
- この傾向は、後漢に入ってからも初期の3代の皇帝(光武帝、明帝 (漢)、章帝 (漢))の時代を除いて続行し、彼等外戚集団と宦官との政権争いが後漢の政治において大きな位置を占めるようになり、結果として後漢滅亡の要因となった。
- This continued into the Later Han Dynasty, except during the reigns of the first three emperors (Guangwu, Ming Di, and Zhang or Han Dynasty), with clashes over political control between forces representing the maternal side of the Imperial family and the bureaucrats becoming a major factor in Later Han politics and eventually leading to the dynasty's downfall.
- 後半になると、作者自身が谷干城に随行してヨーロッパを視察したときの体験が混ざり、また金玉均との交友から朝鮮半島をめぐる議論や日清戦争後の三国干渉をめぐる議論が作品の主軸を占めるようになり、佳人の面影は作品からは遠ざかっていく。
- In the latter half of Kajin no Kigu, the storyline began to reflect author's own experience of visitting Europe as a delegation member of Tateki TANI; gradually the focal point of the story shifted to the discussions on Korean Peninsula reflecting the friendship of the author with Kim Ok-gyun, or the arguments concerning the Triple Intervention after the Sino-Japanese War; in the end, the subjects of the story moved away from the reminiscencea of those beautiful female characters.
- しかし次第に後者のグループ(小野塚喜平次ら)が大勢を占めるようになり、国家学会東大法科(法学部)内部の公法・政治学・経済学の研究者団体(その後さらに経済学プロパーの団体として社会政策学会 (日本 1897年)が分化)に純化した。
- However, the latter faction (Kiheiji ONOZUKA and others) gradually held a majority, and Kokkagakkai was purified into a researcher group in the Todai law school (Faculty of Law) about public law, political science and economics (Later, Society for the Study of Social Policy [Japan, 1897] was differentiated as a group specializing economics).
- 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.
- 岩の割れ目に住み、山の高みを占める者よ、あなたの恐ろしい事と、あなたの心の高ぶりが、あなたを欺いた。あなたは、わたしのように巣を高い所に作っているが、わたしはその所からあなたを取りおろすと主は言われる。 (エレミヤ書 49:16)
- As for your terror, the pride of your heart has deceived you, O you who dwell in the clefts of the rock, who hold the height of the hill: though you should make your nest as high as the eagle, I will bring you down from there, says Yahweh. (Jeremiah 49:16)
- 前号又は次号に掲げる株式を有する法人(その有する資産の価額の総額のうちに占める国内にある土地等並びに前号、この号及び次号に掲げる株式の価額の合計額が百分の五十以上であるものに限る。)の株式(前号に掲げる株式に該当するものを除く。)
- Shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the next item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the next item among the total amount of its gross assets is 50 percent or more)
- Shares (excluding those falling under shares listed in the preceding item) of a corporation which owns shares listed in the preceding item or the next item (limited to a corporation for which the rate of the sum of the values of land, etc. located in Japan and shares listed in the preceding item, this item, and the next item among the total amount of its gross assets is 50 percent or more);
- また、当時(1886年)の北海道全域の人口は26万5千人に過ぎず、うち半数以上にあたる15万1千人が松前藩時代以来の集住地域である函館県に集中し、逆に極寒の未開拓地が大半を占める根室県はわずか1万7千人という不均衡の問題が生じていた。
- Furthermore, while the population of the whole area of Hokkaido was only two hundred sixty-five thousand in 1886 and more than half of the population (one hundred fifty-one thousand) concentrated in Hakodate Prefecture where people had lived in groups since the age of the Matsumae Domain, and Nemeuro Prefecture which consisted mostly of extremely cold undeveloped land had a population of only seventeen thousand, and this posed a problem of an imbalance.
- 現存最古の作品として名高い佐竹本三十六歌仙絵巻でも、束帯や華麗な十二単の正装に居住まいを正す歌仙が大半を占める中で、一人くつろいだ袿姿で慎ましく顔を伏せた斎宮女御は、いかにも深窓の姫君らしい気品漂う姿が華やかな色彩で美しく描かれている。
- And in Satake's famous volume, the handscroll showing the portraits of the 36 Immortal Poets, which is the oldest surviving work depicting them, among the vast majority of the figures shown seated in sokutai (ceremonial court robes) and sumptuous twelve-layered kimonos, one, Queen Kishi, is shown in a more relaxed posture, in uchiki-sugata (informal dress), modestly hiding her face from view; she is painted beautifully, with vivid colors, and her appearance reflects a truly regal quality, secluded there deep in her inner rooms.
- 現在、能楽と呼ばれる芸能は、室町時代に観阿弥、世阿弥、音阿弥、金春禅竹らによって大成され、織豊期に観世座、宝生座、金春座、金剛座のいわゆる大和四座が、専ら猿楽を上演する芸能集団として、黒川能などの例外を除くと寡占的な地位を占めるに至った。
- The performing art now known as nogaku was established during the Muromachi period by Kanami, Zeami, Onami and Zenchiku KONPARU, and during the Shokuho period, the so-called Yamato-yoza, consisting of Kanze-za, Hosyo-za, Konparu-za and Kongo-za, held a dominant position as a performing group which specialized in sarugaku (comical mimicry and speech performance), except for Kurokawa Noh.
- 2008年3月改正以降は京都方面と舞鶴方面の同一ホーム乗換を考慮した形で、3方向とも1・2番線への発着が多数を占めることとなり、3番線を使用する列車は、一部の福知山方面行きのみ(当駅で舞鶴線へ向かう車両を分割する特急も一部含む)となった。
- After the timetable was revised in March, 2008, the majority of trains running between Ayabe, Kyoto and Maizuru use Platform 1and 2 to allow transfers between trains on the same platform, while Platform 3 is only used trains by some Fukuchiyama-bound trains (including some limited express trains whose cars are decoupled at Ayabe to run on the Maizuru Line).
- 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.
- 武蔵七党の一角を占める児玉党の本宗家3代目児玉家行(有道姓)の次男、児玉二郎家遠(後の塩谷家遠)が、武蔵国児玉郡大寄郷若泉庄の塩谷(現在の埼玉県本庄市児玉町塩谷)の地を父から与えられ、子孫が土着して名乗った事から始まる児玉党を構成する氏族。
- KODAMA Jiro Ieto (later, Ieto SHIONOYA), the second son of Ieyuki KODAMA (Arimichi name) of the third generation of the head family of the KODAMA Party, which occupied a part of the head family of the Musashi-shichito parties (seven parties of samurai in Musashi Province), was given SHIONOYA's land of Wakaizumi-sho, Oyose-go, Kodama County, Musashi Province (currently Shioya, Kodama-cho, Honjo City, Saitama Prefecture) by his father and the offspring were localized and identified themselves as KODAMA and made up the KODAMA Party as a clan.
- 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.
- 更にこうした一連の遣り取りが内外に伝わると2月28日には横浜居留地の商人たちが会合を開いて明治政府に贋貨によって生じた損害賠償を求める事を決議し、更に一部の商人が今後の回収に期待して暴落した贋貨を買い占めるなど様々な思惑が動き出し始めていた。
- Furthermore, when this series of exchange spread around Japan and foreign countries, people began to move on their various ideas, for example, merchants of Yokohama settlement held a meeting on February 28, and decided to seek compensation from the Meiji Government for the damage caused by counterfeit money, or some merchants started to buy up the counterfeit money which had slumped anticipating the next recall.
- 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
- 前号に掲げる量のうち、当該業種に属する事業において当該特定容器を用いる特定容器利用事業者又は当該業種に属する事業において用いられる当該特定容器の製造等をする特定容器製造等事業者により再商品化がされるべき量の占める比率として主務大臣が定める比率
- The ratio set by the competent minister as the ratio of the amount to be recycled by a specified container user, which uses the specified containers in the business that belongs to the business type, or a specified container manufacturer, etc., which manufactures, etc. the specified containers used in the business that belongs to the business type, in the amount listed in the preceding item
- 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);
- この法律の規定は、一般職に属するすべての職(以下その職を官職といい、その職を占める者を職員という。)に、これを適用する。人事院は、ある職が、国家公務員の職に属するかどうか及び本条に規定する一般職に属するか特別職に属するかを決定する権限を有する。
- The provisions of this Act shall apply to all positions belonging to the regular service (hereinafter referred to as 'government positions,' and those holding such positions will be hereinafter referred to as 'officials'). The National Personnel Authority shall have the authority to decide whether a certain position belongs to the service of the national public servants, and whether it belongs to the regular service or the special service as provided for in this Article.
- 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.
- 原理について異を唱えてはならないという暗黙の決まりがあるところでは、つまり人類の関心を占める最大の問題についての論議は決着済みだと考えられているところでは、歴史の数時代を注目に値するものとするような一般的に高い精神活動は、見出しようもありません。
- Where there is a tacit convention that principles are not to be disputed; where the discussion of the greatest questions which can occupy humanity is considered to be closed, we cannot hope to find that generally high scale of mental activity which has made some periods of history so remarkable.
- 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
- 前二号に掲げる職員のほか、その職務と責任に特殊性があること又は欠員の補充が困難であることにより定年を年齢六十年とすることが著しく不適当と認められる官職を占める職員で人事院規則で定めるもの 六十年を超え、六十五年を超えない範囲内で人事院規則で定める年齢
- In addition to those officials listed in the preceding two items, officials provided for by rules of the National Personnel Authority, who hold positions for which the mandatory retirement age of 60 is found to be extremely inappropriate because their duties and responsibilities have particularities or it is difficult to supplement the vacancies of those positions -- age provided for respectively by rules of the National Personnel Authority which shall be over 60 but not more than 65.
- 諸蕃(渡来および帰化系氏族)のうち約3分の1の多数を占める「秦氏」の項によれば、中国・秦の始皇帝13世孫、孝武王の子孫にあたる功徳王が仲哀天皇の御代に、また融通王が応神天皇の御代に、127県の秦氏を引率して朝鮮半島の百済から帰化したという記録がある。
- According to the article of 'Hata Clan', who accounted for about one-third of the-then naturalized people, King Kotobuo, the descendent of Kobuo, who was thirteen generations away from the first Qin Emperor in China, came to Japan from Paekche (an ancient Korean kingdom), taking with him as many as one-hundred twenty-seven prefectures of the Hata clan in the era of Emperor Chuai, and King Yudu in the era of Emperor Ojin.
- 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
- 日本では異民族の侵入が少なかったことや山地が国土の大半を占めることなどから、大陸に見られるような城壁都市は一部を除いて発展せず、野戦用の防御施設として作られた「城柵」や武士の居館を堀や櫓で防備した「館(やかた、たて、たち)」が、中世には山城へと発展した。
- Unlike in Continental Asai, walled towns did not develop in Japan with only a few exceptions partly because different races seldom invaded Japan and partly because most of the land is covered with mountains; 'Josaku' (official defense sites) constructed as military defense facilities and 'Yakata', or worriers' residences armed with moats and wooden framed stages, developed into mountain castles during the Middle Ages.
- 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).
- 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
- 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);
- 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
- 1871年(明治4年)7月14日、実質的な最終決済をする参議内閣に薩長土肥一人ずつの参議を供給することとなったため(参議に推された順番で、長州:木戸孝允、薩摩:西郷隆盛、肥前:大隈重信、土佐:板垣退助)、これ以降、薩長土肥出身者が参議の大部分を占めることになった。
- Because on July 14, 1871 it was decided that each domain in the Satchodohi should supply one Sangi (councilor) to the Sangi cabinet, which effectively had the final say of constitutional matters (according to the order in which they were recommended, the members of the Sangi cabinet were Kogoro KATSURA from Choshu, Takamori SAIGO from Satsuma, Shigenobu OKUMA from Hizen, and Taisuke ITAGAKI from Tosa); thereafter, a majority of the Sangi cabinet was made up of people from the Satchodohi.
- 商工会議所ビル自体は解体されたが、居留地の一角を占める百貨店大丸神戸店が自ら所有していたウィリアム・メレル・ヴォーリズ設計の近代建築をLive Lab West(現旧居留地38番館)として店舗化し、さらに周辺の近代西洋建築へ高級ブティックを積極的に出店していった。
- A department store Daimaru Kobe, which was in The Foreign Settlement, made the modern architecture it owned designed by William Merrell Vories into the shop as Live Lab West (now The Former Foreign Settlement 38th Building), opening up luxury boutiques aggressively in modern western architectures nearby, though Chamber of Commerce and Industry Building itself had been torn down.
- 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.
- だが地租増徴に反対する進歩党 (日本)と自由党 (日本)(日本 1890-1898)からの協力は得られなかったために、文部大臣・農商務大臣・逓信大臣を自派(「伊藤系官僚」)が、内務大臣 (日本)・司法大臣・陸軍大臣を山縣有朋系が占める超然内閣を作らざるを得なかった。
- However, without cooperation by the Progressive Party (Japan) and the Liberal Party (Japan) (Japan 1890-1898) opposing to the plan to increase land taxes, he had to organize the Chonen (doctrine of superiority) cabinet consisting of the Minister of Education, Minister of Agriculture and Commerce and Minister of Communication from his own group ('government officials from ITO group'), and the Minister of Home Affairs (Japan), Minister of Justice and Minister of Army from Aritomo YAMAGATA group.
- 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
- 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
- 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
- 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).
- 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)).
- ただし、その支配は荘園公領制の範疇におけるものであり、他の権門との協調を掲げる鎌倉幕府の所領よりも地方にある御家人の所領の方が武士による所領の独占的支配の傾向が早く出現するものの、この時代には上級の所職を占める公家・寺社や現地の国衙からの影響力を完全に排除するには至らなかった。
- The rule of the gokenin remained subject to the shoen koryosei system; therefore, although samurai's monopolistic control of the shoryo was liable to appear earlier in the local shoryo of the gokenin than the shoryo of the Kamakura bakufu, which stated the policy of having gokenin in harmony with the other powerful houses, influences of the court nobles, temples, and shrines, which occupied higher various shiki, and the local kokuga cannot be completely removed during this period.
- 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).
- 以上に見るように、政治世界における武力が占める比重の増加、後白河と清盛の強い連携、後白河と滋子の関係、高倉の即位、清盛の大臣補任、日宋貿易や集積した所領(荘園)に基づく巨大な経済力、西国武士や瀬戸内海の水軍を中心とする軍事力などを背景として、1160年代後期に平氏政権が確立した。
- As shown above, the Taira clan administration was established in the latter half of the 1160s due to increased influence of military force in the political scene, strong collaboration between Goshirakawa and Kiyomori, the relationship between Goshirakawa and Shigeko, Takakura's ascension, Kiyomori's support of the Daijin, substantial financial power based on Japan-Song trade and accumulated properties (shoen), and military power based on the western bushi and the Seto Inland Sea naval force.
- また、格に関しても中国では唐の滅亡後は官人資格などを定めた限定的な法律に縮小されていくのに対して、日本では養老律令以後新規の律令が全く作られなくなったために格の占める比率が高くなり、律令による規定そのものを否定する法令(例墾田永年私財法)さえも格の形式によって出されるようになった。
- As for Kyaku, too, as opposed to China, where after the fall of the Tung dynasty, it had diminished into restrictive law which stated the qualifications for government officials, the share of Kyaku became high since not one new Ritsuryo code were made at all from the Yoro Ritsuryo code in Japan, and even laws and ordinances (for example, 'konden einen shizai ho', the Law Permitting Permanent Ownership of Newly Cultivated Land) which denied the rules by the Ritsuryo codes were passed in the form of Kyaku.
- その性格ゆえか、韓国に多い本貫は、新羅王族系、伽耶王族系(中始祖が統一新羅に貢献した功臣)、新羅豪族・貴族系、高麗の功臣及び中国の著名な学者や武将などの渡来系(ただし、中国渡来系の中で王姓・孫姓などは、渡来系を祖先とする本貫が皆無か由来が不明な小さな本貫のみである)が大半を占める。
- Due to this attribute, the common hongan in South Korea consist mostly of the royal families of Silla, the royal families of Gaya (their Chushiso were the meritorious retainers who contributed to Tongilsilla), local ruling families and nobles of Silla, meritorious retainers of Goryeo, and immigrants such as famous Chinese scholars and military commanders (However, Wang families or Son families among Chinese immigrants have no hongan with the ancestry of the immigrants or small hongan with unclear origin.)
- 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):
- 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
- また、新渡戸は武士道が速やかに廃れたこと、人口の数パーセントを占める支配階級の理念でしかないことから、日本人の伝統に根ざしたものではないとも指摘しているが、日本人の伝統として受け継いだ内容を再解釈した新渡戸の『武士道』は山本常朝の「葉隠」とともに、海外における日本の侍のイメージを決定づけた。
- Also Nitobe pointed out that Bushido was not based on Japanese tradition because it became outdated soon and was an ideology of governing class that consisted only a small percent of the population, but 'Bushido' of Nitobe which reinterpreted the inheritance of Japanese tradition built an image of Japanese samurai in abroad with 'Hagakure' of Jocho YAMAMOTO.
- 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):
- 律令制が解体すると、貴族や寺社に給付する封戸物(ふこもつ、位・官・勲功などによって位封・職封・功封があり、貴族・寺社の収入の大部分を占める)や、寺社への正税物(しょうぜいもつ、国衙が徴収した田租・官稲を合わせた正税を交易により他の必要物資に変えて給付するもの)といった国家的給付が滞るようになった。
- After the break up of the Ritsuryo system, benefits from the government such as Fukomotsu (depending upon the class, position, awards, there were Ifu, Shokufu and Kofu and this made up a large part of the income for the aristocracy and temples/shrines), which were given to the aristocrats and temples/shrines, and Shozeimotsu (shozei, a combination of rice tax and government rice collected by kokuga that were exchanged with other necessities by trade and given) to temples/shrines started to fall into arrears.
- 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
- やがて、1924年に成立した清浦内閣は研究会を中心とした総理大臣(前枢密院議長)と外務大臣(外交官)・陸海軍大臣(共に現役武官)以外を全て貴族院議員が占めるという文字通りの超然内閣を樹立させた(ただし、この内閣が間近に控えた総選挙の実施のための選挙管理内閣としての側面があった事に留意する必要がある)。
- Then, the Kiyoura administration established in 1924, formed a transcendentalist administration in which the Kizokuin members occupied the government except for the Prime Minister (former chairman of the Privy Council), the Minister of Foreign Affairs (diplomat), the Minister of the Army, and the Minister of the Navy (military officers at that time) (It should be noted that the lower-house general election was close and the government was therefore also acting as an election administrator).
- 収受し得る金額その他の業務提供利益の指標を表示するときは、その指標と同等の水準 の業務提供利益を実際に収受している者が当該業務提供誘引販売業に関して業務提供誘引販売取引を行つた者の多数を占めることを示す数値を表示するなど、業 務提供利益の見込みについて正確に理解できるように、根拠又は説明を表示すること。
- when indicating the amount of money that can be received or any other indicator of the Business Opportunity Profit, grounds or explanations that enable accurate understanding of the potential Business Opportunity Profit shall be indicated, such as indicating numerical data showing that people who actually receive the same level of Business Opportunity Profit as such indicator constitute a large proportion of persons engaged in Business Opportunity Related Sales Transactions pertaining to said Business Opportunity Related Sales.
- 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
- 3世紀を通じて搬入土器の量・範囲ともに他に例がなく出土土器全体の15%は駿河・尾張・近江・北陸・山陰・吉備などで生産された搬入土器で占められ、製作地域は南関東から九州北部までの広域に拡がっており、西日本の中心的位置を占める遺跡であったことは否定できないし、人々の交流センター的な役割を果たしていたことが窺える。
- The quantity and the extent of the regions bringing in the earthenware found in Makimuku Remains throughout the 3rd century is not comparable to that of the other regions; 15% of the excavated earthenware is brought from wide variety of regions in Japan from Suruga, Owari, Ohmi, Hokuriku, Sanin to Kibi regions; thus, this particular village would have been the center of the physical distribution and the cultural exchange among communities during that period.
- 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
- 財閥(ざいばつ)とは、財閥解体以前の非常に大きい独占的な資本家または企業の事であるが、一般的には、家族または同族によって出資された親会社(持株会社)が中核となり、それが支配している諸会社(子会社)に多種の産業を経営させている企業集団であって、大規模な子会社はそれぞれの産業部門において寡占的地位を占めると定義される。
- The word Zaibatsu means a tremendous exclusive capitalist or enterprise of the pre-disposition of the era of financial cliques, but generally it is defined as a business group in which a parent company (holding company) capitalized by a family or its kinship forms the core of the group and has its subsidiaries run a variety of businesses, some of which hold monopoly positions in their respective fields or industries.
- 遺跡は、現在の川越市市街地の北西、入間川西岸に接する平地にあり、その南東部を占める常楽寺境内をはさんで、東西約150メートル、南北約200メートルの方形の区画(曲輪)を思わせる高さ1メートルないし3メートルの土塁およびその外側の堀が一部遺存しており、全体では東西約240メートル、南北約300メートルの規模を有する。
- The remains are located on a plain on the western shore of the Iruma-gawa River to the north-west of the urban area of the current Kawagoe City, sandwiching the Joraku-ji Temple to the south-east and covering an area approximately 150 meters east to west and 200 meters north to south, with a mound about one to three meters high, and part of the moat remains on the outside, with the total area covering approximately 240 meters east to west and 300 meters north to south.
- 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.
- 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
- 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.
- 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)
- 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).
- 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
- 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'.
- 収受し得る金額その他の特定利益の指標を表示するときは、その指標と同等の水準の特 定利益を実際に収受している者が当該連鎖販売業に係る商品の再販売、受託販売若しくは販売のあつせんをする者又は同種役務の提供若しくは役務の提供のあつ せんをする者の多数を占めることを示す数値を表示するなど、特定利益の見込みについて正確に理解できるように、根拠又は説明を表示すること。
- when indicating the amount of money that can be received or any other indicator of the specified profit, grounds or explanations that enable accurate understanding of the potential specified profit shall be indicated, such as indicating numerical data showing that people who actually receive the same level of specified profit as such indicator constitute a large proportion of persons engaged in the resale, consignment sale, or mediation of sales of the Goods or persons engaged in offering the same kind of services or mediation of offers of such services pertaining to said Multilevel Marketing.
- この法律(第二十一条第二項及び第四十二条第一項を除く。)において、「職員」とは、国家公務員法(昭和二十二年法律第百二十号)第二条第二項に規定する一般職に属する国家公務員(委員、顧問若しくは参与の職にある者又は人事院の指定するこれらに準ずる職にある者で常勤を要しないもの(同法第八十一条の五第一項に規定する短時間勤務の官職を占める者を除く。)を除く。)をいう。
- The term 'officials' as used in this Act (excluding paragraph 2 of Article 21 and paragraph 1 of Article 42) means national public officers belonging to the regular service as provided for in paragraph 2 of Article 2 of the National Public Service Act (Act No. 120 of 1947) (excluding national public officers who assume positions of committee members, advisors or counselors, or the positions designated by the National Personnel Authority as equivalent to those and do not require full-time service (excluding those who occupy part-time government positions as provided for in paragraph 1 of Article 81-5 of the same Act)).
- 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.
- 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;
- 任命権者は、定年退職者等又は自衛隊法による定年退職者等を、従前の勤務実績等に基づく選考により、一年を超えない範囲内で任期を定め、短時間勤務の官職(当該官職を占める職員の一週間当たりの通常の勤務時間が、常時勤務を要する官職でその職務が当該短時間勤務の官職と同種のものを占める職員の一週間当たりの通常の勤務時間に比し短い時間であるものをいう。第三項において同じ。)に採用することができる。
- An appointer may employ a person who has mandatorily retired, etc. or has mandatorily retired, etc. under the Self-Defense Forces Act, based on the previous performance on duty for selection of a part-time government position (This refers to a government position where normal hours of work per week of an official who holds it are shorter than that of an official who holds a full-time position with similar duties. The same shall apply in paragraph 3), setting the term of office not exceeding one year.
- 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.
- 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:
- 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
- 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:
- 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:
- 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)
- 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)
- 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)
- 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.
- 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:
- 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)
- 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.'
- 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;
- 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.
- 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.
- 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)
- 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;
- 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:
- 法第六十六条の八第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等(当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額
- An event listed in Article 66-8, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of said eligible retained income of said specified foreign subsidiary, etc.): The amount obtained by multiplying the amount of said dividend of surplus, etc. (where the amount of said dividend of surplus, etc. exceeds said eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation)
- 法第六十八条の九十二第一項第一号に掲げる事実(当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。) 当該剰余金の配当等の額(当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額)に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等(当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。)の占める割合を乗じて計算した金額
- An event listed in Article 68-92, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of eligible retained income of the specified foreign subsidiary, etc.): The amount obtained by multiplying the amount of a dividend of surplus, etc. (where said amount of a dividend of surplus, etc. exceeds the eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the consolidated corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said consolidated corporation)
- 法第二百十五条(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%)
- 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.
- 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.
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第六十六条の六第一項に規定する請求権(以下この号及び次条第三項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. holds the issued shares, etc. in which claims prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'claims' in this item and paragraph (3) of the following Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第四十条の四第一項に規定する請求権(以下この号並びに次条第三項及び第八項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. has issued the shares, etc. in which claims prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as 'claims' in this item and paragraph (3) and paragraph (8) of the following Article) with different contents are vested or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 出資対応配当可能金額 特定外国子会社等の配当可能金額に他の特定外国子会社等(以下この号において「他の特定外国子会社等」という。)の有する当該特定外国子会社等の株式等の数又は金額が当該特定外国子会社等の発行済株式等のうちに占める割合(当該特定外国子会社等が法第六十六条の六第一項に規定する請求権(以下この号並びに次条第三項及び第七項において「請求権」という。)の内容が異なる株式等又は実質的に請求権の内容が異なると認められる株式等(次条第三項において「請求権の内容が異なる株式等」という。)を発行している場合には、当該他の特定外国子会社等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)を乗じて計算した金額をいう。
- The amount of a dividend payable corresponding to the capital contributions: The amount obtained by multiplying the amount of a dividend payable by a specified foreign subsidiary, etc. by the ratio of the number or the amount of the shares, etc. of said specified foreign subsidiary, etc. that any other specified foreign subsidiary, etc. (hereinafter referred to as the 'other specified foreign subsidiary, etc.' in this item) holds out of the total issued shares, etc. of said specified foreign subsidiary, etc. (where said specified foreign subsidiary, etc. has issued the shares, etc. in which claims prescribed in Article 66-6, paragraph (1) of the Act (hereinafter referred to as the 'claims' in this item and paragraph (3) and paragraph (7) of the following Article) with different contents are vested, or the shares, etc. in which claims with different contents are deemed to be substantially vested (referred to as the 'shares, etc. in which different claims are vested' in paragraph (3) of the following Article), the ratio of the amount of a dividend of surplus, etc. that said other specified foreign subsidiary, etc. can receive based on said claims out of the total amount of a dividend of surplus, etc.).
- 法第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.)
- 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)
- 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(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)
- 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).
- 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):
- 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
- 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
- 国有林野事業を行う国の経営する企業に勤務する職員の給与等に関する特例法(昭和二十九年法律第百四十一号。以下この条において「給特法」という。)の適用を受ける国家公務員(国家公務員法(昭和二十二年法律第百二十号)第八十一条の五第一項に規定する短時間勤務の官職を占める者以外の常時勤務することを要しない国家公務員を除く。以下この条において同じ。)は、給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者(以下「農林水産大臣等」という。)の承認を受けて、当該国家公務員の配偶者、父母、子又は配偶者の父母であって負傷、疾病又は身体上若しくは精神上の障害により第二条第三号の厚生労働省令で定める期間にわたり日常生活を営むのに支障があるもの(以下この条において「要介護家族」という。)の介護をするため、休業をすることができる。
- A national public officer who is subject to the Special Act on Wages, etc. of Personnel Working in National Enterprises Managing National Forest (Act No. 141 of 1954; referred to as "Special Wage Act" hereinafter in this Article) (excluding a national public officer who is not required to work full-time or does not hold an official post with part-time working hours prescribed in Article 81-5 paragraph 1 of the National Public Service Act (Act No. 120 of 1947), the same shall apply in this Article) may, upon obtaining an approval of the Minister of Agriculture, Forestry and Fisheries or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc."), take leave in order to take care of a person who is a spouse, a parent, a child, or a parent of a spouse of said national public officer and who, due to injury, sickness, or physical or mental disability, has difficulty in leading his/her daily life for a period specified by Ordinance of the Ministry of Health, Labour and Welfare provided for in Article 2 item (iii) (referred to as a "Family Member in Care-requiring Condition" hereinafter in this Article).
- 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):
- 前項第一号の再商品化義務総量は、当該年度における当該特定分別基準適合物の第九条第六項に規定する総量に特定事業者責任比率(当該特定分別基準適合物の量のうち、特定容器利用事業者、特定容器製造等事業者又は特定包装利用事業者(以下「特定事業者」という。)により再商品化がされるべき量の占める比率として主務大臣が定める比率をいう。以下この項において同じ。)を乗じて得た量と、当該年度の前年度の末までに得られた当該特定分別基準適合物であって再商品化がされなかったものの量のうち当該年度において特定事業者により再商品化がされるべき量として主務省令で定めるところにより算定される量とを合算して得た量(その量が当該年度における当該特定分別基準適合物の第七条第二項第一号に掲げる量に特定事業者責任比率を乗じて得た量を超えるときは、当該乗じて得た量)を基礎として主務大臣が定める量とする。
- The total obligatory recycling amount set forth in item 1 of the preceding paragraph shall be the amount set by the competent minister based on the amount obtained by totaling the amount obtained by multiplying the total amount prescribed in Article 9, paragraph 6 of the waste containers and packaging that conform to the specified sorting standards in the fiscal year by the rate of responsibility of the designated manufacturer/user (meaning the ratio set by the competent minister as the ratio of the amount to be recycled by specified container users, specified container manufacturers, etc. or specified packaging users (hereinafter referred to as the 'Designated Manufacturer/Users') in the amount of the waste containers and packaging that conform to the specified sorting standards; hereinafter the same shall apply in this paragraph) and the amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the amount to be recycled by the Designated Manufacturers/Users in the fiscal year out of the amount of waste containers and packaging that conform to the specified sorting standards obtained by the end of the previous fiscal year of the relevant fiscal year which have not been recycled (if that amount exceeds the amount obtained by multiplying the amount listed in Article 7, paragraph 2, item 1 of waste containers and packaging that conform to the specified sorting standards in the fiscal year by the rate of responsibility of the Designated Manufacturer/User, that amount obtained by multiplying the amount and the rate).
- 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):
- 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).
- こ の法律は、地球の広範な部分を占める海洋が人類をはじめとする生物の生命を維持する上で不可欠な要素であるとともに、海に囲まれた我が国において、海洋法 に関する国際連合条約その他の国際約束に基づき、並びに海洋の持続可能な開発及び利用を実現するための国際的な取組の中で、我が国が国際的協調の下に、海 洋の平和的かつ積極的な開発及び利用と海洋環境の保全との調和を図る新たな海洋立国を実現することが重要であることにかんがみ、海洋に関し、基本理念を定 め、国、地方公共団体、事業者及び国民の責務を明らかにし、並びに海洋に関する基本的な計画の策定その他海洋に関する施策の基本となる事項を定めるととも に、総合海洋政策本部を設置することにより、海洋に関する施策を総合的かつ計画的に推進し、もって我が国の経済社会の健全な発展及び国民生活の安定向上を 図るとともに、海洋と人類の共生に貢献することを目的とする。
- The purpose of this Act is, with regard to the oceans, to stipulate the basic principles, to clarify the responsibilities of the State, the local governments, business operators and the citizens as well as to formulate the basic plan with regard to the oceans and other basic matters with regard to the measures on the oceans, by establishing the Headquarters for Ocean Policy in order to promote measures with regard to the oceans comprehensively and systematically, through contributing to the sound development of the economy and society of our State and to improve the stability of the lives of citizenry as well as to contribute to the coexistence of the oceans and mankind, in consideration of the fact that the oceans, occupying broad portion of the globe, is an indispensable factor for maintaining the lives of the living beings including mankind, and the fact that it is important to realize a new oceanic State in harmonization of the peaceful and positive development and use of the oceans with the conservation of the marine environment, under the international cooperation, as our State surrounded by the oceans, based on the United Nations Convention on the Law of the Sea and other international agreements as well as on the international efforts on the realization of the sustainable development and use of the oceans.
- 第三項から第五項までの規定は、地方公務員法(昭和二十五年法律第二百六十一号)第四条第一項に規定する職員(同法第二十八条の五第一項に規定する短時間勤務の職を占める職員以外の非常勤職員を除く。以下この条において同じ。)がその要介護家族の介護をするための休業について準用する。この場合において、第三項中「給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者(以下「農林水産大臣等」という。)」とあるのは「地方公務員法(昭和二十五年法律第二百六十一号)第六条第一項に規定する任命権者又はその委任を受けた者(地方教育行政の組織及び運営に関する法律(昭和三十一年法律第百六十二号)第三十七条第一項に規定する県費負担教職員については、市町村の教育委員会。以下同じ。)」と、第五項中「農林水産大臣等」とあるのは「地方公務員法第六条第一項に規定する任命権者又はその委任を受けた者」と読み替えるものとする。
- The provisions of paragraphs 3 through 5 above shall apply mutatis mutandis to leave taken by an employee prescribed in Article 4 paragraph 1 of the Local Public Service Act (Act No. 261 of 1950) (excluding part-time personnel who do not hold an official post with short working hours prescribed in Article 28-5 paragraph 1 of the same Act, the same shall apply hereinafter in this Article), for the purpose of taking care of his/her Family Member in Care-requiring Condition. In this case, the term "the Minister of Agriculture, Forestry and Fisheries or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc.")" in paragraph 3 shall be deemed to be replaced with "an appointer or a person to whom the appointer delegates the authority prescribed in Article 6 paragraph 1 of the Local Public Service Act (Act No. 261 of 1950) (or the municipal board of education with regard to the educational personnel whose wages are paid by a prefectural government prescribed in Article 37 paragraph 1 of the Act on the Organization and Operation of Local Educational Administration (Act No. 162 of 1956), the same shall apply hereinafter)"; and the term "the Minister of Agriculture, Forestry and Fisheries, etc." in paragraph 5 shall be deemed to be replaced with "an appointer or a person to whom the appointer delegates the authority prescribed in Article 6 paragraph 1 of the Local Public Service Act."
- 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).
- 第三項から第五項までの規定は、日本郵政公社の職員(国家公務員法第八十一条の五第一項に規定する短時間勤務の官職を占める者以外の常時勤務することを要しない職員を除く。以下この条において「日本郵政公社職員」という。)について準用する。この場合において、第三項中「国有林野事業を行う国の経営する企業に勤務する職員の給与等に関する特例法(昭和二十九年法律第百四十一号。以下この条において「給特法」という。)の適用を受ける国家公務員」とあるのは「日本郵政公社の職員」と、「要しない国家公務員」とあるのは「要しない職員」と、「給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者(以下「農林水産大臣等」という。)」とあるのは「日本郵政公社の総裁」と、「当該国家公務員」とあるのは「当該職員」と、第五項中「農林水産大臣等」とあるのは「日本郵政公社の総裁」と、「国家公務員」とあるのは「職員」と読み替えるものとする。
- The provisions of paragraphs 3 through 5 above shall apply mutatis mutandis to an employee of Japan Post (excluding an employee who is not required to work full-time and does not hold an official post with part-time working hours prescribed in Article 81-5 paragraph 1 of the National Public Service Act; referred to as "Employee of Japan Post" hereinafter in this Article). In this case, the term "a national public officer who is subject to the Special Act on Wages, etc. of Personnel Working in National Enterprises Managing National Forest (Act No. 141 of 1954; referred to as "Special Wage Act" hereinafter in this paragraph)" in paragraph 3 shall be deemed to be replaced with "an employee of Japan Post"; the term "a national public officers who is not required" in the same paragraph shall be deemed to be replaced with "an employee who is not required"; the term "the Minister of Agriculture, Forestry and Fisheries, etc. or a person to whom the Minister, pursuant to the provisions of a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc.")" in the same paragraph shall be deemed to be replaced with "the president of Japan Post"; the term "said national public officer" in the same paragraph shall be deemed to be replaced with "said employee"; the term "the Minister of Agriculture, Forestry and Fisheries, etc." in paragraph 5 shall be deemed to be replaced with "the president of Japan Post"; and the term "national public officer" in the same paragraph shall be deemed to be replaced with "employee."
- 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
- 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).
- 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
- 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).
- 前三項の規定は、独立行政法人通則法(平成十一年法律第百三号)第二条第二項に規定する特定独立行政法人の職員(国家公務員法第八十一条の五第一項に規定する短時間勤務の官職を占める者以外の常時勤務することを要しない職員を除く。以下この条において「特定独立行政法人職員」という。)について準用する。この場合において、第三項中「国有林野事業を行う国の経営する企業に勤務する職員の給与等に関する特例法(昭和二十九年法律第百四十一号。以下この条において「給特法」という。)の適用を受ける国家公務員」とあるのは「独立行政法人通則法(平成十一年法律第百三号)第二条第二項に規定する特定独立行政法人(以下この条において「特定独立行政法人」という。)の職員」と、「要しない国家公務員」とあるのは「要しない職員」と、「給特法第四条に規定する農林水産大臣又は政令の定めるところによりその委任を受けた者(以下「農林水産大臣等」という。)」とあるのは「当該職員の勤務する特定独立行政法人の長」と、「当該国家公務員」とあるのは「当該職員」と、前項中「農林水産大臣等」とあるのは「特定独立行政法人の長」と、「国家公務員」とあるのは「職員」と読み替えるものとする。
- The provisions of the preceding three paragraphs shall apply mutatis mutandis to an employee of a designated Incorporated Administrative Agency prescribed in Article 2 paragraph 2 of the Act on the General Rules for Incorporated Administrative Agency (Act No. 103 of 1999; excluding an employee who is not required to work full-time and does not hold an official post with part-time working hours prescribed in Article 81-5 paragraph 1 of the National Public Service Act; referred to as an "Employee of a Specified Incorporated Administrative Agency" hereinafter in this Article). In this case, the term "A national public officer who is subject to the Special Act on Wages, etc. of Personnel Working in National Enterprises Managing National Forest (Act No. 141 of 1954; referred to as the "Special Wage Act" hereinafter in this paragraph)" in paragraph 3 shall be deemed to be replaced with "An employee of a Specified Incorporated Administrative Agency prescribed in Article 2 paragraph 2 of the Act on the General Rules for Incorporated Administrative Agency (Act No. 103 of 1999) (referred to as the "Specified Incorporated Administrative Agency" hereinafter in this Article)"; the term "a national officer who is not required" in the same paragraph shall be deemed to be replaced with "an employee who is not required"; the term "the Minister of Agriculture, Forestry and Fisheries or a person to whom the Minister, pursuant to a Cabinet Order, delegates the authority prescribed in Article 4 of the Special Wage Act (hereinafter referred to as "the Minister of Agriculture, Forestry and Fisheries, etc.")" in the same paragraph shall be deemed to be replaced with "the head of the Specified Incorporated Administrative Agency at which said employee works"; the term "said national public officer" in the same paragraph shall be replaced with "said employee"; the term "the Minister of Agriculture, Forestry and Fisheries, etc." in the preceding paragraph shall be deemed to be replaced with "the head of a Specified Incorporated Administrative Agency" ; and the term "a national public officer" in the same paragraph shall be deemed to be replaced with "an employee."
- 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.'