控: 1326 Terms and Phrases

• 控
• withdraw
• draw in
• hold back
• refrain from
• be moderate

• 控え
• reserve
• spare
• backup
• note
• memorandum
• duplicate
• copy
• stub (of a ticket, etc.)
• waiting one's turn
• strut
• brace
• shore
• shores
• stay
• counterfoil
• minute

• 控室
• waiting room
• anteroom

• 控所
• waiting area

• 控除
• subtraction
• deduction (e.g. tax)
• subsidy
• deductions
• credit (tax)
• write-off
• exemption

• 控訴
• koso appeal (initial appeal to a higher court)
• appeal to the court of second instance
• kouso appeal
• first appeal
• suit
• Appeal to Court of Second Instance

• 控目
• moderate
• reserved
• conservative
• humble
• mild-mannered
• self-effacing
• unassuming
• well-behaved
• low-key
• temperate
• in small quantities

• 控井
• Utsui

• 控木
• Kouragi
• Gouraki

• 野控
• Nonomiya

• 控櫓
• Hikae yagura

• 控索
• Stay rope

• 控えめ
• moderate
• reserved
• conservative
• humble
• mild-mannered
• self-effacing
• unassuming
• well-behaved
• low-key
• temperate
• in small quantities
• reticence
• modest
• sparingly

• 控える
• to be temperate in
• to restrain oneself from excessive ...
• to make notes
• to hold back
• to be in preparation for
• to be in waiting for
• to be soon
• to be in the offing
• to be in a close relationship (e.g. as a backer, etc.)
• abstain
• cut back on ~
• eschew
• forwent
• resist
• withhold
• refrain

• 控え室
• waiting room

• 控え帳
• notebook

• 控え目
• moderate
• reserved
• conservative
• humble
• mild-mannered
• self-effacing
• unassuming
• well-behaved
• low-key
• temperate
• in small quantities
• modesty
• unobtrusive

• 控除額
• amount deducted (from)
• deduction (from)
• abatement

• 控訴院
• appelate court
• appellate court
• court of appeal
• - Appellate Chamber

• 控訴権
• right of appeal

• 控訴状
• petition of appeal
• petition for appeal
• kouso appellant's petition

• 控訴審
• appeal trial
• court of second instance

• 控訴人
• appellant
• kouso appellant

• 控布団
• waiting wrestler's sitting cushion

• 控力士
• wrestler waiting his turn by the ring

• 主控え
• mainstay

• 手控え
• note
• memorandum
• holding oneself back

• 控え版
• anchorage

• 控ヶ台
• Utogadai

• 横控え
• flying shore
• horizontal shore

• 控え工
• shoring

• 控え杭
• raker pile
• raking pile

• 控え堤
• secondary levee

• 控え壁
• counterfort
• buttress

• 縦控え
• dead shore
• vertical shore

• 差控。
• He was suspended from a job.

• 課税控除
• tax exemption

• 基礎控除
• basic or standard deduction
• basic deduction

• 検事控訴
• public prosecutor's appeal

• 控えの間
• anteroom
• antechamber

• 控え見本
• duplicate sample

• 控え書き
• memo
• notes

• 控え選手
• substitute player
• reserve

• 控え布団
• waiting wrestler's sitting cushion

• 控え力士
• wrestler waiting his turn by the ring

• 控訴期間
• term in which an appeal may be filed
• Period for Filing Appeal to Court of Second Instance

• 控訴棄却
• dismissal of an intermediate appeal
• Dismissal of Appeal with Prejudice on Merits

• 控訴理由
• grounds for an appeal

• 手控える
• to hang (hold) back
• to hold off
• to refrain
• to reduce or cut back on
• to jot down a note

• 所得控除
• tax deduction
• deduction from taxable income
• income exemptions and deductions

• 買い控え
• restrained buying

• 売り控え
• holding back (from selling)
• standing out

• 扶養控除
• tax exemption for dependents
• deduction for dependents

• 控除する
• deduct
• withhold
• subtract

• 控訴する
• appeal

• 被控訴人
• appellee
• _kouso_ appellee

• 附帯控訴
• incidental appeal
• incidental appeal to the intermediate court

• 税額控除
• tax credits
• tax deduction

• 付帯控訴
• incidental (or cross) appeal

• 控えめな
• abstemious
• chastened
• demure
• discreet
• self-effacing

• 寡婦控除
• deduction for a widow [widower]

• 配当控除
• deduction for dividends

• 雑損控除
• deductions for casualty losses

• 控え目の
• low-key
• sparing

• 控えめの
• moderate

• 控え目に
• moderately
• modestly

• 控え目な
• modest
• restrained
• sparing
• understated
• watered-down

• 差控える
• refrain

• 差し控え
• reservation

• 会見控室
• Press Conference Waiting Room

• 控除の前
• before any deductions

• 控えめに
• with reserve

• 控えの力士
• wrestler waiting at the ringside

• 控えを取る
• to take a copy of

• 控訴裁判所
• appeals court
• appellate court
• appelate court
• court of second instance
• courts of appeal

• 項目別控除
• itemized deduction

• 差し控える
• to be moderate
• to not do too much
• refrain from
• forbear
• withhold

• 捕り物控え
• detective's memoirs

• 控え壁擁壁
• buttress wall
• counterforted retaining wall

• 控訴趣意書
• statement of reasons for appeal

• 補助控え工
• ancillary shoring

• 控訴審判決
• ruling on the appeal hearing

• 控除できる
• deductible

• 配偶者控除
• deduction for a spouse
• deduction for the spouse

• 老年者控除
• deduction for an aged person

• 寄付金控除
• deduction for contributions

• 医療費控除
• deduction for medical expenses

• 障害者控除
• deduction for physically handicapped persons

• ～を控える
• ease up on ~

• 控えとして
• for ~ files

• 控訴の禁止
• Prohibition of Appeal
• Prohibition of Appeal to Court of Second Instance

• 控訴の提起
• The filing of an appeal

• 費用化控除
• expense deduction

• 手当/控除
• Benefit/deductions

• 外国税額控除
• foreign tax amount reduction
• foreign income tax credit
• deduction for foreign taxes

• 選挙を控えて
• with the election around the corner

• 年少扶養控除
• tax exemption for a child under the age of 16

• 領収書の控え
• counterfoil of a receipt

• 勤労学生控除
• deduction for a working student

• 住宅取得控除
• deduction for acquisition of a dwelling house

• 専従者控除額
• deduction for family employees

• 住宅貯蓄控除
• deduction for housing savings

• 控え目になる
• draw in one's horns

• 控え用の写し
• file copy

• わきに控えて
• in the wings

• 控えめに言う
• mince

• 控え目にする
• pull in one's horns

• 努力を控える
• relax

• 控え選手たち
• taxi squad

• 控え目に言う
• understate

• 控え目な表現
• understatement

• を差し控える
• waive

• 控訴権の放棄
• Waiver of Right to Appeal to Court of Second Instance

• 控訴状の送達
• Service of Petition for Appeal

• 控訴の取下げ
• Withdrawal of Appeal to Court of Second Instance

• 税控除の情報
• Tax deductibility information

• 控え目な理由
• cause to be unpretentious

• 投票を控える
• refrain from voting

• 支出を控える
• spend less

• 情報を控える
• withhold information

• 課税控除番号
• tax exempt number

• お控えなすって
• initial formal greeting between gamblers

• 御控えなすって
• initial formal greeting between gamblers

• 行政控訴裁判所
• Administrative Appeals Tribunal
• AAT

• 控え堤（副堤）
• secondary levee

• 佐武と市捕物控
• Sabu to Ichi Torimono Hikae

• 巡回控訴裁判所
• circuit courts of appeal

• 損害保険料控除
• deduction for casualty insurance premiums

• 生命保険料控除
• deduction for life insurance premiums

• 社会保険料控除
• deduction for social insurance premiums

• 言葉が控え目の
• reticent

• 控訴提起の方式
• Formality of Filing of Appeal to Court of Second Instance

• 跳躍上告と控訴
• Direct Appeal to the Supreme Court and Appeal to the Court of Second Instance

• 賃金からの控除
• Deduction from Wages

• 所得税額の控除
• Credit for Income Tax

• 質素で控え目な
• plain and unpretentious

• 控え目な態度で
• in an unobtrusive manner
• in a modest manner
• in a demure manner

• 控え目な方法で
• in an unpretentious manner

• 控えめな見積り
• a conservative estimate

• ～を控え目に飲む
• go easy on something

• 控え目に言っても
• to say the least

• 控えめに言っても
• to say the least
• to say the least of it

• 控訴の規定の準用
• Application Mutatis Mutandis of Provisions on Appeal to Court of Second Instance

• 控訴趣意書の記載
• Contents of a Statement of the Reasons for Appeal

• 控訴趣意書の謄本
• Copies of the Statement of the Reasons for Appeal

• 控え壁で補強する
• reinforce with a buttress

• 性交を控えるさま
• abstaining from sexual intercourse

• することを控える
• abstain from doing

• 控えのピッチャー
• a second-string pitcher

• 勤労所得税額控除
• Earned income tax credit

• カラム式控え壁ダム
• columnar buttress dam

• 控え（鉛直面への）
• shoring (of a bertical suface)

• 外出を手控えること
• curfew

• 課税収入からの控除
• deduction from taxable income

• 堅帽子、控え無し。
• Kataboshi without hikae.

• 二 控訴院 三箇所
• 2. Three Courts of Appeal

• とにかく控えてろ」
• Stand back.'

• 課税収入/控除費用
• Taxable Income/Deductible Expenses

• 表現するのを控える
• keep from expressing

• 地味で控え目な様子
• the appearance of being plain and unpretentious

• 控え目で満足させる
• indulging with temperance

• 与えるのを控える人
• a person who refrains from granting

• チームの控えの選手
• the reserve players on a team

• 控え目な地方の教会
• an unpretentious country church

• おとなしくて控えめ
• meek and self-effacing

• 私の控えめな意見では
• in my humble opinion

• 裁判長の控訴状審査権
• Presiding Judge's Authority to Examine Petition for Appeal

• 控訴趣意書の差出期間
• Period for Submission of a Statement of the Reasons for Appeal

• 講師控室、共同研究室
• Instructor's room, Joint research room

• 喫煙をお控え下さい。
• Please refrain from smoking.

• タバコを控えてくれ。
• Please refrain from smoking.

• 控えをお持ちですか。
• Do you have your receipts?

• 行うことを差し控える
• refrain from doing

• 過度で不自然な控え目
• excessive or affected modesty

• 控除として許されない
• not allowable as a deduction

• 税法により控除可能な
• deductible according to the tax laws

• 大きく飛び出た控え壁
• massive projected buttresses

• 難しい仕事を控えている
• have one's work cut out for one

• 期間経過後の控訴趣意書
• Statement of the Reasons for Appeal after the Passage of the Period for Submission

• 控訴趣意書の謄本の送達
• Service of the Copies of the Statement of the Reasons for Appeal

• 帽子と控えを繋ぐ部分。
• The part which connects boshi with hikae.

• 私はお酒を控えている。
• I refrain from drinking.

• 税務署は控除を認めた。
• The tax agent allowed the deduction.

• 水分を控えてください。
• You should not drink a lot of liquid.

• 自分宛に控えを送信する
• Send me a copy of this message

• 課税収入 / 控除費用
• Taxable Income / Deductible Expenses

• 控える傾向があるか内省
• tending to reserve or introspection

• 害を及ぼすことを控える
• refrain from harming

• （特に酒を）控える特性
• the trait of abstaining (especially from alcohol)

• 料金の免除あるいは控除
• clear of charges or deductions

• 控えめな蓄えを示すさま
• showing modest reserve

• 何かをすることを控える
• refrain from doing something

• 私はアルコールを控える
• I abstain from alcohol

• 人の中では控えめな男性
• a modest man of the people

• 彼の習慣において控える
• temperate in his habits

• 彼の飲食において控える
• temperate in his eating and drinking

• 許容されている税額控除
• a permissible tax deduction

• 彼は反応が控え目である
• restrained in his response

• 彼は控えめに頭を下げた
• he humbly lowered his head

• 税控除を箇条書きにする
• itemize one's tax deductions

• 小規模企業共済等掛金控除
• deduction for small scale enterprise mutual aid premiums

• 控訴権の濫用に対する制裁
• Sanction against Abuse of Right to Appeal to Court of Second Instance

• 控訴又は上告の規定の準用
• Application Mutatis Mutandis of Provisions on Appeal to Court of Second Instance or Final Appeal

• 控訴提起による記録の送付
• Forwarding of Record due to Filing of Appeal to Second Instance

• 控えは舞妓が担当をする。
• A maiko is in charge of the reserve.

• - 控え（何も詰めない）
• Stand-by (empty)

• 被告人、検察ともに控訴。
• Both the defense counsel and prosecution appealed the court ruling.

• 控線をゆるめる場合の措置
• Measures to Be Taken in the Case of Slackening the Staying Wires

• 彼の意見は控え目である。
• He is humble about his opinion.

• 課税標準から控除する金額
• Amount to be deducted from the tax base

• 自分宛に控えを送信する。
• E-mail me a copy of my message.

• 税金控除の寄付をします：
• I will make a tax-deductible gift of:

• 行動することを控えること
• refraining from acting

• 控え目な雄弁の小さな名作
• a little masterpiece of low-keyed eloquence

• ライフルを控え銃に構える
• port a rifle

• 口頭弁論を経ない控訴の却下
• Dismissal of Appeal without Prejudice, without Oral Argument

• 附帯控訴・法第二百九十三条
• Incidental Appeal; Article 293 of the Code

• 彼は酒の飲みすぎを控えた。
• He refrained from drinking too much.

• 私は肉を食べるのを控えた。
• I abstained from taking meat.

• 試験を目前に控えて忙しい。
• I'm very busy with the examination just before me.

• 書斎の隣に控えの間がある。
• There is an anteroom adjoining the library.

• とても控え目であるか内気な
• extremely modest or shy

• 部屋は心地よく控え目である
• the room is pleasant and understated

• 彼は、仕返しするのを控えた
• He refrained from hitting him back

• 控え目なライトと静かな音楽
• subdued lights and soft music

• 文書化されていない課税控除
• undocumented tax deductions

• 控えめな多くを求めない愛情
• simple undemanding affection

• 控訴をすることができる判決等
• Judgment Appealable to Court of Second Instance, etc.

• 控訴裁判所の判断を受ける裁判
• Judicial Decision Subject to Determination by Court of Second Instance

• 第一審裁判所による控訴の却下
• Dismissal of Appeal without Prejudice by Court of First Instance

• 攻撃防御方法を記載した控訴状
• Petition for Appeal Stating Allegations and Evidence

• 彼が大学受験を控えています。
• He's getting ready for his university entrance exams.

• 控え付き（ひかえつき、俗称）
• With hikae (commonly called hikaetsuki, a yugake glove with a hard guard to immobilize a wrist)

• 控え無し（ひかえなし、俗称）
• Without hikae (commonly called hikaenashi, a yugake glove without a hard guard to immobilize a wrist)

• 弁護人と検察は共に控訴した。
• Both the defense counsel and the criminal prosecution appealed the court ruling.

• 彼は控え目に言っても倹約家。
• He is frugal, to say the least of it.

• 甘いものは控えているんです。
• I'm cutting down on sweets.

• ここではたばこを控えてくれ。
• Please refrain from smoking here.

• ウィキアへの連絡メールの控え
• Copy of Wikia Contact Mail

• 「私は結婚を控えています。」
• 'I am about to be married.'

• 保有して、支払うことを控える
• retain and refrain from disbursing

• 習慣的に控えめで打ち解けない
• habitually reserved and uncommunicative

• めったに試合に出ない控え選手
• a substitute who seldom plays

• 少なくする、より控え目にする
• lessen and make more modest

• 気にしている控訴は結論である
• all the suits care about is the bottom line

• 音が控えめであるトランペット
• muted trumpets

• 自己否定の静かで控えめな人生
• a quiet, unobtrusive life of self-denial

• 何にも印象がない控えめな個性
• a neutral personality that made no impression whatever

• 苦痛を我慢して快楽を差し控えよ
• Bear and forbear.

• 控訴権の放棄・法第二百八十四条
• Waiver of Right to File Appeal to Court of Second Instance; Article 284 of the Code

• 控訴の取下げ・法第二百九十二条
• Withdrawal of Appeal to Court of Second Instance; Article 292 of the Code

• 「いらざる諌言、控えおろう。」
• Refrain from your intrusive admonitions.'

• この判決に対し、検察側は控訴。
• The prosecutions appealed against a sentence.

• 寺としての表札も控えめである。
• The temple's name plate is fairly modest.

• 元就は酒は控えていたとされる。
• Motonari, however, did not appear to be much of a drinker.

• 境内に入ると、舞楽殿が控える。
• The Bugaku-den can soon be seen upon entering the precinct.

• アルコール類は控えてください。
• Don't drink any alcohol.

• どうぞタバコを控えてください。
• Please refrain from smoking.

• それは控え目に言ってるんだよ。
• That's putting it mildly.

• ５０万円の個人基礎控除がある。
• You have a personal tax exemption of 500,000 yen.

• 水平線を挿入（利用は控えめに）
• Horizontal line (use sparingly)

• フィッシャーは控えめに言った。
• said Fisher, modestly.

• 息を吐くか、放出するのを控える
• keep from exhaling or expelling

• ある種の食物または飲物を控える
• refrain from certain foods or beverages

• サラダで控えめに使われる苦い葉
• bitter leaves used sparingly in salads

• 控えめに費やして、浪費を避ける
• spend sparingly, avoid the waste of

• 不活発で、行動することを控える
• be inactive, refrain from acting

• 非社交的な気質…内気で控えめな
• an unsociable nature...shy and reserved

• 控訴審の判決における仮執行の宣言
• Declaration of Provisional Execution in Judgment Made by Court of Second Instance

• 控訴の規定の準用・法第三百十三条
• Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance; Article 313 of the Code

• 控訴の提起期間は、十四日とする。
• The period for appeal to the court of second instance shall be 14 days.

• 次の額を所得割の額から控除する。
• The following amount will be deducted from the per income levy:

• 渡り台詞：続いて次に控えしは……
• Watarizerifu: Tsuzuite tsugini hikaeshiwa...(Secondly, who comes next?)

• 彼の背後には資産家が控えている。
• He has a wealthy supporter behind him.

• 痩せたいなら間食は控えるべきだ。
• If you want to become thin, you should cut back on the between-meal snacks.

• 控え目に言ってもこれは良くない。
• It is not good, to say the least.

• 公共の場で喫煙は控えてください。
• Please refrain from smoking in public places.

• トムが次打者として控えています。
• Tom is the on deck batter.

• 所得税額の控除の適用がない配当等
• Dividend, etc. Without Credit for Income Tax

• だがヘクトールは戦いを手控えた。
• But Hector held his hands from fighting,

• 控え目で、礼儀正しく振る舞う特性
• the trait of behaving with reserve and decorum

• 塔の控え壁の頂上の細長い直立尖塔
• a slender upright spire at the top of a buttress of tower

• 課税控除を計算するのに使用される
• used to calculate tax deduction

• 目だたなくするために控え目にする
• keep a low profile, try to be inconspicuous

• 彼は職場の特権を控えめに利用した
• he used the privileges of his office temperately

• 主任弁護人以外の弁護人の控訴趣意書
• Statement of the Reasons for Appeal Submitted by Defense Counsel Other Than the Chief Defense Counsel

• 燈籠控えの木（とうろうひかえのき）
• Torohikae no ki

• 控え・一の腰（ひかえ・いちのこし）
• Hikae, ichinokoshi

• 彼女は入試を控えて神経質になった。
• She was nervous before the entrance exam.

• 被告は上級裁判所に控訴するだろう。
• The defendant will appeal to a higher court.

• 私は今日、外出することを控えよう。
• I'll abstain from going out today.

• その講演者は態度が控え目であった。
• The speaker was restrained in his attitude.

• スポーツはしばらく控えてください。
• You have to give up sports for a while.

• アルコール性飲料を飲むのを控える人
• a person who refrains from drinking intoxicating beverages

• 競争に勝つのを控えるために抑制する
• rein in to keep from winning a race

• 控え目に、または、人目を忍んで動く
• move unobtrusively or furtively

• 控えめで、まじめな嘆願書を作成する
• make a humble, earnest petition

• 批評に対する彼の反応は控えめである
• temperate in his response to criticism

• 呼出費用の予納がない場合の控訴の却下
• Dismissal of Appeal without Prejudice in the case of No Prepayment of Expenses for Summons

• 控訴 （第百七十三条―第百八十五条）
• Appeal to Court of Second Instance (Article 173 to Article 185)

• 図書館、医務室、学生自習室、学生控室
• libraries, medical treatment rooms, students' study rooms, and students' common rooms.

• 渡り台詞：さてどんじりに控えしは……
• Watarizerifu: Sate donjirini hikaeshiwa...(Now, who comes last?)

• 控え目に言っても、彼は悪人のようさ。
• To say the least, he seems to be a bad person.

• 医者は彼に酒を控えるように忠告した。
• The doctor advised him to keep away from drinking.

• 水平線を挿入する (使用は控えめに)
• Insert a horizontal line (use sparingly)

• 暴力の行使を控える（主義として）さま
• abstaining (on principle) from the use of violence

• 通常に動くまたは作動することを控える
• restrain from moving or operating normally

• 彼は礼儀正しく、控えめで模範的だった
• he was a model of polite restraint

• 納税者は諸々の院外活動費を控除できる
• many lobbying expenses are deductible by a taxpayer

• 賛辞に対してなんとか控えめに微笑んだ
• managed a deprecating smile at the compliment

• 控訴院 (イングランド・ウェールズ)
• Court of Appeal of England and Wales

• 訴訟費用の負担の裁判に対する控訴の制限
• Restriction on Filing of Appeal to Court of Second Instance against Judicial Decision on Burden of Court Costs

• 控訴 （第二百三十五条―第二百五十条）
• Appeal to the Court of Second Instance (Articles 235 to 250)

• 1鏡の間（かがみのま）　シテの控え所。
• 1 Kagami no ma (mirror room): A space where a Shite performer waits to enter the stage.

• 膵臓炎が完治するまで控えたほうがよい。
• You had better refrain from eating it until you have fully recovered from pancreatitis.

• 角前髪：元服を間近に控えた少年の髪形。
• Sumi-maegami: a hairstyle of boys just before genpuku (coming of age)

• 控え目に言っても彼は関心事が多すぎる。
• He has too many interests, to put it mildly.

• 今日はシャワーも入浴も控えてください。
• You must not take either a shower or a bath.

• 信託財産について納付した所得税額の控除
• Credit for Income Tax Paid with respect to Trust Property

• 葉はスープとシチューで控えめに使われた
• leaves used sparingly in soups and stews

• 貯蓄または消費に可能な収入（税控除後）
• income (after taxes) that is available to you for saving or spending

• 追加控除は各被扶養者につき許されている
• additional exemptions are allowed for each dependent

• 2個の歩兵師団が予備軍として控えていた
• two infantry divisions were held in reserve

• 万全を期すため、彼は部分的に差し控えた
• he abstained partly for prudential reasons

• 彼女は彼女自身の仕事で控えめで疑い深い
• she is unassumingly skeptical of her own work

• 美容師は、彼女の毛に控え目な着色をした
• the hairdresser gave her hair a modest tinting

• 控訴 （第二百八十一条―第三百十条の二）
• Appeal to Court of Second Instance (Article 281 to Article 310-2)

• 控訴をする権利は、放棄することができる。
• A right to appeal to the court of second instance may be waived.

• 中央には毬奉行1人が扇子をもって控える。
• At the center of the playing ground, one Maribugyo (a referee) is stationed by holding a fan.

• 被告は判決に不服でためらわずに控訴した。
• The defendant appealed against the sentence without hesitation.

• 控え目に言っても、彼はよい学生ではない。
• He is not a good student, to say the least.

• 控え目に言っても彼はちょっと軽率だった。
• He was rather careless to say the least.

• [$1]に送信したメールの控え：[$2]
• Copy of your message to [$1]: [$2]

• 控え目にまたはなめらかに通るかまたは動く
• to pass or move unobtrusively or smoothly

• 控えめに、そして、制限された量を供給する
• supply sparingly and with restricted quantities

• 個人支出の中には税金控除できるものもある
• some personal expenses are tax deductible

• 控訴又は上告の規定の準用・法第三百三十一条
• Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance or Final Appeal; Article 331 of the Code

• 控え目にいっても、彼は愉快なやつではない。
• He is not a cheerful guy, to say the least.

• 控え目にいっても素晴らしいディナーだった。
• It was a good dinner, to say the least.

• 私が知る限りスミスさんは控え目な人だった。
• Mr Smith, as I knew him, was a modest man.

• 医者は患者にワインを控えるように命令した。
• The doctor has ordered the patient to abstain from wine.

• 控除として（特に課税控除として）許容できる
• acceptable as a deduction (especially as a tax deduction)

• 有効な状況を基に加算されまたは控除された額
• an amount added or deducted on the basis of qualifying circumstances

• 控え目な靴屋を王のアドバイザーに昇進させた
• exalted the humble shoemaker to the rank of King's adviser

• 控えめで用心深い；決して即座に決定をしない
• reserved and cautious; never making swift decisions

• 控訴状は、被控訴人に送達しなければならない。
• A petition for appeal shall be served upon the appellee.

• これは控えの重（五の重）を省略した形である。
• However, the four-box style is a simplified variation of the five-box style, from which the fifth box (the stand-by box) is omitted.

• 大相撲で関取が土俵下に控える時に使う座布団。
• A zabuton used by ranking sumo wrestlers in the Grand Sumo tournament when they are waiting beside the ring.

• 舞を行うよう控えの間から静を廻廊に召し出す。
• Shizuka was ordered to move out of an anteroom to the corridor to perform a dance.

• 山南は、屯所の壬生前川家の一室で控えていた。
• He was standing by in a room of Maekawa Residence, Mibu post where he quartered.

• 彼女はダイエット中なので甘い物は控えている。
• She is denying herself sweets because of her diet.

• 慈善事業への寄付は課税所得から控除されます。
• Donations to philanthropic programs are tax-exempt.

• 他人のことを考慮して、たばこは控えて下さい。
• In consideration of others, please don't smoke.

• 控え目に言ってもそれはすばらしいディナーだ。
• It was a good dinner, to say the least.

• 償還差益に対する所得税額の法人税額からの控除
• Credit of the Amount of Income Tax on Profit from Redemption against Corporation Tax

• 彼は戸を閉める前に、一寸躊躇して手を控えた。
• He did pause, with a moment's irresolution, before he shut the door;

• このページは課税収入と控除費用を表示します。
• This page shows your Taxable Income and Deductible Expenses.

• 本能的欲望におぼれるのを控える行為または実践
• act or practice of refraining from indulging an appetite

• 彼は給与からの金銭控除について不満を漏らした
• he complained about the subtraction of money from their paychecks

• 年俸額面及び内部課税控除後の手取額(ユーロ)
• ANNUAL GROSS SALARIES AND NET EQUIVALENTS AFTER APPLICATION OF INTERNAL TAX (in Euro)

• 控え付きはここに牛革が入れられ固められている。
• For the yugake with hikae, a piece of cowhide is inserted to reinforce in this part.

• 差し戻し審は仙台控訴院で行われることになった。
• The case was transferred to the Sendai Court of Appeal.

• 筋かい、控え、壁つなぎ等の補強材の取付けの状態
• Condition of mounting of bracings, stays, ties to wall and other reinforcement materials.

• たくさん作っても捌ききれないから、控えめにね。
• If you make too many, we won't be able to sell them all, so don't go wild.

• 所得税は控除額を上回るいかなる所得にもかかる。
• An income tax is levied on any income that exceeds deductions.

• 医者が私に当分の間は酒を控えるように助言した。
• My physician advised me to refrain from alcohol for the time being.

• 他の利用者に送信したメールの控えを自分にも送信
• Send me copies of e-mails I send to other users

• 世俗的な欲望を控えることはほとんどできません。
• to withdraw himself altogether from earthly desires.

• このレポートは課税収入と控除費用を表示します。
• This report shows your Taxable Income and Deductible Expenses.

• 特定の商業活動を振興するために認められる税控除
• a tax deduction that is granted in order to encourage a particular type of commercial activity

• 主構造から離れて立ちアーチで接続している控え壁
• a buttress that stands apart from the main structure and connected to it by an arch

• 貯えとして保持するまたは流通させることを控える
• hold as reserve or withdraw from circulation

• 第五号に掲げる額から、前号に掲げる額を控除した額
• amount deducted from the amount set forth in the preceding item from the amount set forth in item (v).

• 控訴、上告又は第三百十八条第一項の申立ての取下げ
• Filing an appeal to the court of second instance or final appeal, or withdrawing a petition set forth in Article 318(1)

• 第一審判決の表示及びその判決に対して控訴をする旨
• The indication of the judgment of first instance and a statement to the effect that an appeal is filed against this judgment

• 附帯控訴については、控訴に関する規定を準用する。
• The provisions concerning an appeal to court of second instance shall apply mutatis mutandis to an incidental appeal.

• 諸侯控え室 - 三渓園（横浜市中区 (横浜市)）
• Lord's Antechamber - Sankei-en (Naka Ward, Yokohama City)

• 1928年3月5日：大阪控訴院で第2審公判開始。
• March 5, 1928: The second public trial started at Osaka koso-in.

• サイトの空気を悪くする書き込みを控えてください。
• Please refrain from posts that might encourage conflict.

• 何らかの政策の採用の前に存在する事情に基づく控除
• an exemption based on circumstances existing prior to the adoption of some policy

• 宗教的、または医学的理由などで特定の食物を控える
• abstain from certain foods, as for religious or medical reasons

• 控訴状却下命令に対する即時抗告・法第二百八十八条等
• Immediate Appeal against Direction to Dismiss Petition for Appeal without Prejudice; Article 288, etc. of the Code

• 一から前条第二項第二号ロに掲げる率を控除して得た率
• The rate obtained by deducting the rate listed in paragraph 2, item 2 (b) of the preceding article from one

• 「四ツガケ」と言えば堅帽子で控え付きのものを指す。
• Yotsugake' refers to kataboshi with a hikae.

• 11月27日、仙台控訴院での第1回公判が開かれた。
• The first public trial was held on November 27 at the Sendai Court of Appeal.

• 学校に対するあなたの寄付は、所得控除の対象になる。
• Your contribution to the school is tax-deductible.

• 私たちは控えめにデモ参加者の数を20万と見積もった
• we estimated the number of demonstrators conservatively at 200,000.

• その偉大な人は困惑させるほどに謙虚で控えめであった
• the great man was embarrassingly humble and self-effacing

• 控訴状には、次に掲げる事項を記載しなければならない。
• A petition for appeal shall state the following matters:

• 手首（控え）部分に固めの為の硬い牛革等が入っている。
• The wrist (hikae) part has a hard cowhide and so on for reinforcement.

• 被告側も、無罪となった者も含め50名全員が控訴した。
• Fifty defendants including those who were found not guilty appealed against their sentence.

• 事業目的の接待の（限られた）ある種類に認められた控除
• deduction allowed for some (limited) kinds of entertainment for business purposes

• 絶対禁酒主義を実践して、アルコール飲料の消費を控える
• practice teetotalism and abstain from the consumption of alcoholic beverages

• 税金、会費と保険などのために控除後の給与に残ったもの
• what is left of your pay after deductions for taxes and dues and insurance etc

• 特許権等に関する訴えに係る控訴事件における合議体の構成
• Composition of Panel in Appeal Case against Action Relating to Patent Right, etc.

• 1878年（明治11年）9月、松木は上等裁判所に控訴。
• In September 1878, Matsuki appealed to the High Court.

• 大審院への控訴費用がないどころか、凍餓の危機を迎える。
• Needless to say they have no money to make an appeal to the Daishin-in (Predecessor of the Supreme Court of Japan); further, they were forced to face starvation.

• 彼女は、ノーベル賞をとった後も相変わらず控え目である。
• After winning the Nobel prize, she remained as modest as ever.

• 彼は自分が成し遂げた事にも関わらず本当に控え目な男だ。
• He's quite humble man in spite of all he's achieved.

• 化学業界はすべてが下火になるまで再投資を控えています。
• Chemical companies are waiting until everything dies down before reinvesting.

• で、わたしたちはちょっと表の控間へはいってみましょう。
• we will just step out into the antechamber,

• 特に個人的な見解または基準に基づいて判断するのを控える
• refraining from making judgments especially ones based on personal opinions or standards

• 言ったかもしれないことに比べて反語的に控え目である言明
• a statement that is restrained in ironic contrast to what might have been said

• 税または他の控除後に妻はどれほど家にお金を持ってくるか
• How much does your wife take home after taxes and other deductions?

• 少額訴訟の終局判決に対しては、控訴をすることができない。
• No appeal to the court of second instance may be filed against a final judgment of an action on small claim.

• 柱の構造は、鏡柱2本と内側の控柱2本から構成されている。
• Hashira (pillars) are composed of two Kagamibashira in front and two Hikaebashira in the rear.

• 控え部分から付けられ紐を結び付ける鹿革製の細い帯状の紐。
• It is a thin belt-like strap made from a deerskin, which is attached to hikae and tied to himo.

• 一方で、藤壺は立后を控え狂喜する帝の姿に罪悪感を覚える。
• Meanwhile, the Emperor went into raptures about investiture of the Empress, which made Fujitsubo feel guilty.

• 屯所へ戻り、切腹が決まった山南が白装束を着て控えている。
• When YAMANAMI returned to the place where he quartered, YAMANAMI who intended to commit Seppuku was standing by in a white kimono (which a samurai wore to commit harakiri in feudal Japan).

• 当分の間はアルコールを控えるようにと、医者に忠告された。
• My physician advised me to refrain from alcohol for the time being.

• 一人のときは高いワインを控えてジンを飲むくらいだったし、
• drank gin when he was alone, to mortify a taste for vintages;

• 販売活動や財産の交換での損失を控除できるのは不当ではない
• deductible losses on sales or exchanges of property are allowable

• 控訴趣意書には、控訴の理由を簡潔に明示しなければならない。
• In a statement of the reasons for appeal, the grounds for the appeal to the court of second instance shall be indicated clearly and concisely.

• 第十六条第一号の控訴を除いて、簡易裁判所の判決に対する控訴
• Appeals to the court of second instance from judgment rendered by Summary Courts, except for those referred to in Article 16, item 1.

• また、諸ガケはもともと騎射ガケの流れを汲むため控えが無い。
• Also, morogake originally comes from ishagake (a yugake glove for yabusame shooting on horseback) and has no hikae.

• 控所（ひかえじょ）へ帰って来たら、山嵐がどうだいと聞いた。
• As I returned to the teachers' room, Porcupine asked me how it was.

• マリアは彼に同意し、控えめにうなずき、咳払いをしてみせた。
• Maria agreed with him and favoured him with demure nods and hems.

• 課税収入 / 控除費用 / .XMLファイルへエクスポート
• Taxable Income / Deductible Expenses / Export to .XML file

• ある行為をする（または差し控える）意向を表現する手紙の総称
• any letter expressing an intention to take (or forgo) some action

• 翻訳は、…手際が良く…一般的に控えめである−ニューヨーカー
• the translation is...light-handed...and generally unobtrusive- New Yorker

• スミス氏は外国の居住者であるので、特別な税額控除を要求する
• Mr. Smith claims special tax exemptions because he is a foreign resident

• また、エレベーター内では携帯電話のご使用はお控え願います。
• Additionally, please refrain from using mobile phones in the elevator.

• 課税可能金額の決定の際には、以下の項目の総額が控除される。
• When determining the taxable amount, the following sums shall be deducted:

• 控訴は、控訴審の終局判決があるまで、取り下げることができる。
• An appeal to the court of second instance may be withdrawn before the court of second instance makes a final judgment.

• 控訴の取下げは、訴訟記録の存する裁判所にしなければならない。
• When withdrawing an appeal to court of second instance, it shall be withdrawn from the court where the case record exists.

• 控訴審では、弁護士以外の者を弁護人に選任することはできない。
• Persons other than attorneys may not be appointed as counsel at the court of second instance.

• 『控え付き』に対して、手首（控え）部分に固めが入っていない。
• Contrary to 'hikaetsuki,' the wrist (hikae) part is not reinforced.

• これは背後に控える丹波地方でそば作りが盛んだったためである。
• It is due to the fact that soba was actively cultivated in the adjacent Tanba region.

• 「髪にもあれ手にもあれ、取り穫む隨に、掬みて控き出すべし。」
• He told them to grab any part of her body they can touch, like her hair or hand, to get her.'

• 商人は客商売ということもあってか、小さな控えめな髷を結った。
• Merchants preferred the small and plain topknot partly because they were engaged in the service industry.

• 清も軍を増派したが首都に入ることは控えて牙山を動かなかった。
• Quing increased its troops, but did not move from Asan to enter the capital.

• 部長は、その地位に適しているには控え目な人だとほのめかした。
• The manager implied that a modest man was suitable for the position.

• 書物または文書の出版または公表を差し控えるまたは回収する行為
• the act of withholding or withdrawing some book or writing from publication or circulation

• オーストラリア国内における寄付は、税金控除の対象となります。
• Donations within Australia are tax deductible.

• 控訴、上告若しくは第三百十八条第一項の申立て又はこれらの取下げ
• Filing an appeal to the court of second instance or final appeal, or withdrawing a petition set forth in Article 318(1)

• 侍医や薬生（やくしょう）が控えていたので薬殿（くすどの）とも。
• It was also called Kusudono (Physician's Hall) because court physicians and medical students resided there.

• 護衛の武士が控えていたとされる伏侍（ふせざむらい）の間がある。
• There is a Fuse Zamurai no Ma room, which is said to be the area in which the Samurai guard would wait.

• 一般に、他の吟醸酒に比べて穏やかな香り（控えめな香り）となる。
• Generally speaking, it has a gentler fragrance (reserved fragrance) compared to other ginjoshu.

• しかし母后禎子内親王が女院陽明門院となって天皇の後ろに控えた。
• Emperor Gosanjo was strongly protected and supported by his mother, Imperial Princess Teishi, who had become the Nyoin (a title for a close female relative of the Emperor) Yomeimonin.

• 以後、高階氏の人々は伊勢神宮に参拝することを控えるようになる。
• People of the Takashina clan came to refrain from going and worshipping at Ise-jingu Shrine afterward.

• 1882年（明治15年） 大阪控訴裁判所検事（明治20年まで）
• He became a public prosecutor at Osaka appellate court in 1882 (through 1887).

• 「表玄関として神戸港を控え申し分ない地理的条件を備えている。」
• There is Kobe Port as its front entrance, and it has the perfect geographical conditions.'

• 筋かい、控え、壁つなぎ等の補強材の取付状態及び取りはずしの有無
• Condition of mounting and existence of removal of diagonal bracings, stays, ties to wall and other reinforcement materials.

• 先生は生徒たちにそれらの単語をノートに控えておくよう指示した。
• The teacher told the pupils to put those words down in their notebooks.

• 我々に同意する人、しない人、意見を控えている人とさまざまです。
• Some members agree with us, some don't, and others haven't expressed their opinions.

• 「あなたの随意に、筆記帳でも控え帳でもお使いなすってよろしい」
• 'You may use any notes or memoranda that you please.'

• 見張りもたてますし、少しばっかりラムも控えることにするんでね。
• We'll have to do sentry-go and ease off a point or so on the rum.

• 彼女は、自分のセラピストにあまりに頻繁に電話するのを控えている
• She refrains from calling her therapist too often

• 控訴の提起は、控訴状を第一審裁判所に提出してしなければならない。
• An appeal to the court of second instance shall be filed by submitting a petition for appeal to the court of first instance.

• 第一審においてした訴訟行為は、控訴審においてもその効力を有する。
• Any procedural act performed in the first instance shall also be effective in the second instance.

• 控訴をするには、申立書を第一審裁判所に差し出さなければならない。
• An appeal to the court of second instance shall be filed by submitting a written application to the court of first instance.

• 左の場合には、控訴裁判所は、決定で控訴を棄却しなければならない。
• The court of second instance shall, on a ruling, dismiss an appeal to the court of second instance when:

• 控訴趣意書には、相手方の数に応ずる謄本を添附しなければならない。
• A statement of the reasons for appeal shall have attached a number of copies of said statement equal to the number of adverse parties.

• 手は控え目にひざの上かまたは腿の上におき、背中をまっすぐ伸ばす。
• The hands are placed modestly on the knees or on the thighs, and the back is kept straight.

• そこで伊能家に保管されていた控図（副本）が翌年政府に献納された。
• Thus a duplicate copy which had been kept by the Ino family was dedicated to the government the next year.

• 寺社方人口として一番控えめな数字を採用すると約4万人程度となる。
• The most conservative estimates for temple and shrine constituents point to a population of 40,000.

• 沿線に嵐山などの観光地を控え、行楽客や年末年始の初詣客で賑わう。
• Having Arashiyama and other sightseeing areas along the line, the Hankyu Arashiyama line has a large turnout with holidaymakers and New Year's visitors to shrines.

• ニの税額の計算上控除する金額又は還付金の額の計算の基礎となる税額
• The amount to be deducted from the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund

• 第一号に掲げる所得税の額から前号に掲げる所得税の額を控除した金額
• The amount of income tax listed in item (i), after deducting therefrom the amount of income tax listed in the preceding item

• 前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額
• The amount of income tax listed in the preceding item, after deducting therefrom the amount of income tax listed in item (i)

• 最初は控え目にことを進め、邪魔立てされる恐れもありませんでした。
• He did this quietly at first and without any fear of hindrance,
• He did this quietly at first and without any fear of hindrance,

• 課税収入・取引明細込みの控除費用・TXFファイルへのエクスポート
• Taxable Income/Deductible Expenses with Transaction Detail/Export to .TXF file

• （給与または賃金について）すべての控除をしたあとの残金で税を含む
• (of salary or wages) remaining after all deductions including taxes

• ボリュームが軽くて、範囲で控え目な歌手か歌声について使用されます
• used of a singer or singing voice that is light in volume and modest in range

• 控えめであるが豪勢な広場に続く木の茂った公園―ジャック・ビーティ
• a bosky park leading to a modest yet majestic plaza- Jack Beatty

• 前項の申出は、控訴審の口頭弁論の終結の時までにしなければならない。
• The application set forth in the preceding paragraph shall be made by the time of conclusion of oral argument in the second instance.

• 訴訟費用の負担の裁判に対しては、独立して控訴をすることができない。
• No appeal to the court of second instance may be filed independently against a judicial decision on the burden of court costs.

• 攻撃又は防御の方法を記載した控訴状は、準備書面を兼ねるものとする。
• A petition for appeal stating allegations and evidence shall also serve as a brief.

• 第三百七十六条第一項に定める期間内に控訴趣意書を差し出さないとき。
• The statement of the reasons for appeal is not submitted within the period of time set forth in paragraph (1) of Article 378;

• 控訴趣意書は、主任弁護人以外の弁護人もこれを差し出すことができる。
• Defense counsel other than the chief defense counsel may also submit a statement of the reasons for appeal.

• また、「裏紋」、「別紋」、「副紋」、「控紋」などということもある。
• Additionally, they were also called 'Ura-mon,' 'Betsu-mon (別紋),' 'Fuku-mon,' or 'Hikae-mon (控紋).'

• やはり控えの形状や硬さ如何によって弓道射法八節への影響のが変わる。
• Also, the figure or hardness of a hikae differently influence the Kyudo-shaho hassetsu.

• とキーァン神父は控えめな、人を甘やかすような、柔らかな声で言った。
• said Father Keon, speaking in a discreet, indulgent, velvety voice.

• このため間食は多くの場合に於いて一般の食事より「量は控えめ」となる。
• Therefore, the volume of snacks between meals is less than that of a regular meal in many cases.

• 東に男山、西に淀川を控えた橋本では、地の利は迎え撃つ幕府軍にあった。
• In Hashimoto, where Mt. Otoko-yama lay to the east and the Yodo-gawa River to the west, the Shogunate forces had a geographical advantage against counter attacks.

• 法第二十四条第一項の規定によつて賃金の一部を控除した場合には、その額
• When partial amount is deducted from wages pursuant to the provision of paragraph (1) of Article 24 of the Act, the said amount

• 「控えろ、何も食べるな、俺は貴様たちの食べ物をもらわねばならんのだ！
• 'Forbear and eat no more.

• 特定の巡回控訴裁判所の管轄となっている米国の州の12のグループの1つ
• one of the twelve groups of states in the United States that is covered by a particular circuit court of appeals

• また現在、控えの舞妓は一人だが、控えの舞妓が二人であった時代もあった。
• In addition, the reserve maiko was often alone, but there were times when two maiko were reserved.

• 「堅帽子・控え付き」が現在最も一般的な作りで、「本ガケ」とも呼ばれる。
• Kataboshi with hikae' is the most common structure and is also called 'hongake.'

• 京都の東洞院通で毎晩のように片輪車が現れ、人々はみな外出を控えていた。
• On Higashinotoin-dori Street, Kyoto, Katawa-guruma appeared almost every night, so people around there refrained from going out.

• 医者に控えるように言われているのでお酒が飲めなくて、ウズウズしている。
• My doctor told me to lay off the liquor so I have this uneasy impatient feeling.

• うらなり君は土地の人で先祖代々の屋敷を控（ひか）えているくらいだから、
• He is a native of the town, and has lived in the house inherited from his great grandfather.

• 「なんというか、運転がうまくないんでしたら夜の運転は控えられたほうが」
• 'Well, if you're a poor driver you oughtn't to try driving at night.'

• しばしば彼女はランプをともすのを控えて彼らに闇が落ちてくるにまかせた。
• Many times she allowed the dark to fall upon them, refraining from lighting the lamp.

• 政府の同意なく主権を有すべき政府に対する訴訟を起こすことを排除する控除
• an exemption that precludes bringing a suit against the sovereign government without the government's consent

• 第十一条第二項第一号の再商品化義務総量から同号に掲げる量を控除して得た量
• The amount obtained by deducting the amount listed in Article 11, paragraph 1, item 1 from the total obligatory recycling amount set forth in the same item

• また、相撲で、力士が土俵に向かい、また控え室に戻るための道も花道という。
• Hanamichi also means the path where a Rikishi (a Sumo wrestler) walks when he goes to dohyo (the Sumo ring) and returns to a waiting room.

• 仙台の弁護人が、突然、申立書が検事直筆でないため、控訴は無効と主張した。
• The defense suddenly proclaimed that the prosecutors' appeal was legally invalid because the petition of appeal was not written in the prosecutors' handwriting.

• 明治維新後は司法官となり、横浜、京都、東京裁判所長、大阪控訴院長を歴任。
• He became a judicial officer after Meiji Restoration and held a head of a court in Yokohama, Kyoto and Tokyo, and also a head of Osaka court of appeal.

• 「正徳寺の会見」の際、ひそかに信長を観察する道三の側に控えていたという。
• It is said that, at 'the meeting at Shotoku-ji Temple,' he waited on the side of Dosan who observed Nobunaga secretly.

• この都市は深刻な水不足なので、われわれは入浴を時折控えなければならない。
• There is a severe shortage of water in this city, so we must give up having a bath occasionally.

• 従業員の賃金から差し控えられて、雇い主によって直接政府に支払われる所得税
• income tax withheld from employees' wages and paid directly to the government by the employer

• 筋肉や関節のための激しい運動と控えめな運動の方法を組み合わせたマッサージ
• massage combined with a system of active and passive exercises for the muscles and joints

• 私はいつでもあなたの意志に適した、忠実で控え目な妻だった−シェークスピア
• I have been to you a true and humble wife, at all times to your will conformable-Shakespeare

• 控訴裁判所は、第一審判決を相当とするときは、控訴を棄却しなければならない。
• The court of second instance, when it finds that the judgment of first instance is appropriate, shall dismiss the appeal filed thereto with prejudice on the merits.

• 控訴の提起後における前項の申述は、控訴の取下げとともにしなければならない。
• After the filing of an appeal to court of second instance, the statement set forth in the preceding paragraph shall be made along with the withdrawal of the appeal to court of second instance.

• 控訴裁判所は、控訴趣意書に包含された事項は、これを調査しなければならない。
• The court of second instance shall examine matters covered in the statement of the reasons for appeal.

• 前項の書面には、原判決の謄本及び控訴趣意書の謄本を添附しなければならない。
• The document set forth in the preceding paragraph shall have attached thereto a transcript of the judgment of prior instance and a copy of the statement of the reasons for appeal.

• 2006年は検査の強化や中国側が輸出を控えているため、台湾産が増えている。
• In 2006, the amount of eels from Taiwan increased because of stricter inspection as well as China holding back on exports.

• 文禄・慶長の役を控えて武家奉公人と年貢を確保する意図があったとされている。
• It is said that the intention in enacting this law was to ensure the number of servants for samurai families and the amount of nengu (land tax in rice) before the Bunroku-Keicho War.

• 後に孫である毛利輝元に対して酒を控えるようといった内容の書状が残っている。
• There remains a letter in which he later advised his grandson Terumoto MORI to abstain from drinking.

• 沿線にはニュータウン及び関西文化学術研究都市（精華・西木津地区）が控える。
• Along the bus route, there are New Town and Kansai Science City (Seika/Nishi Kizu Area).

• 彼の治世の次の十年間の政治的状況は、控え目に言っても極度に不安定であった。
• The political situation was, to say the least, extremely unstable during the next ten years of his reign.

• 割引債の発行者が還付する金額を納付すべき金額から控除できなかつた場合の処理
• Treatment where an Issuer of Discount Bonds Could not Deduct the Amount to Refund from the Amount Payable

• もう教員も控所へ揃いましたろうと云うから、校長に尾いて教員控所へはいった。
• All the teachers would be now ready, I was told, and I followed the principal to the teachers' room.

• 右の方は主人公だというのでうらなり先生、これも日本服で控（ひか）えている。
• and on his right Hubbard Squash, as the guest of honor, in the same kind of dress.

• あれは控室でチューニングするセカンド・ヴァイオリンの音だったのだろうか？　
• Was it the sound of the second violin tuning in the ante-room?

• 人に何かをすることまたは何かをするのを控えることを要求する裁判所が出す令状
• a writ issued by a court of law requiring a person to do something or to refrain from doing something

• 控訴裁判所は、第一審判決を不当とするときは、これを取り消さなければならない。
• The court of second instance shall revoke the judgment of first instance when it finds that the judgment is unjust.

• この電子メールはあなたがウィキアのサポートに送信した連絡メッセージの控えです
• This is a copy of your message that was sent to Wikia Support

• 公判期日には、検察官及び弁護人は、控訴趣意書に基いて弁論をしなければならない。
• During the trial, the public prosecutor and counsel shall base their arguments on the statement of the reasons for appeal to the court of second instance.

• 簡易裁判所の判決に対する控訴事件並びに簡易裁判所の決定及び命令に対する抗告事件
• Appeal cases against judgments rendered by Summary Courts or appeal against rulings and orders of Summary Courts.

• 更に豊臣政権の確立を間近に控え、秀吉にそれ相応の官職を与える必要性が出てきた。
• Furthermore, it was necessary for the Imperial Court to designate Hideyoshi, who was on the verge of establishing the Toyotomi administration, in an appropriate official position.

• 禁令を受けたイエズス会宣教師たちは平戸に集結して、以後公然の布教活動を控えた。
• The missionaries of the Society of Jesus received the prohibition edict gathered in Hirado and withheld official mission activities after that.

• 執筆年代については諸説あるが、貞宗が元服を控えた長禄年間とする説が有力である。
• There are many theories as to when the book was written, but the most dominant theory is that it was written several years before Sadamune's genpuku (coming of age ceremony).

• そんなものが出来るくらいなら四十円でこんな田舎へくるもんかと控所へ帰って来た。
• If I could work out such hard questions as these easily, I would not be in such a backwoods town for forty yen a month.I returned to the teachers' room.

• 控え目なファッションで有名な合衆国のファッションデザイナー（１９４２年生まれ）
• United States fashion designer noted for understated fashions (born in 1942)

• 話し方はいつも控えめで、自分の意見を抑えている−ヴィタ・サックヴィル・ウェスト
• was habitually reserved in speech, withholding her opinion-Victoria Sackville-West

• 控訴審においては、反訴の提起は、相手方の同意がある場合に限り、することができる。
• In the second instance, a counterclaim may be filed only with the consent of the opponent.

• 肌の弱い人は入浴を控えるか、入浴後に真水で体をしっかり洗い流すなどの配慮が必要。
• Persons whose skin is sensitive are required to either refrain from bathing or should wash their body thoroughly with fresh water after bathing.

• なお、譲位後は色物の装束を着用しており、その控え裂が國學院大學に所蔵されている。
• She used to wear colored costumes after her enthronement, a piece of the cloth from her costume is kept at Kokugakuin University.

• 近世も徳川家祥元服ほかしばしば使用された例がある（有職文化研究所蔵調進控見本）。
• There are several instances where these motif were used in the early-modern times, such as coming-of-age ceremony of Iesachi TOKUGAWA (Sample of Choshin Hikae in the collection of Yusoku Bunka Kenkyujo (Institute of Court Culture)).

• 控えで頂部を安定させるくい打機又はくい抜機にあつては、控えのとり方及び固定の状態
• For a pile driver or a pile drawer of which the top is secured with stays: Fixing method and firmness of the stays.

• 論文は、控え目に、『シェークスピアによる劇についての論評』という題名をつけられた
• the dissertation was entitled, modestly, `Remarks about a play by Shakespeare'

• もう少し豪華さを控え、それでいて、ちょうど、ピーター・ウィムシー卿のように上品に
• a little less posh but every bit as stylish as Lord Peter Wimsey

• 控訴は、地方裁判所又は簡易裁判所がした第一審の判決に対してこれをすることができる。
• An appeal to the court of second instance may be filed against the judgment that a district court or the summary court has made in the first instance.

• 控訴審では、被告人のためにする弁論は、弁護人でなければ、これをすることができない。
• Arguments for the accused at the court of second instance cannot be made by persons other than counsel.

• ただ、本作では最初の試みということもあって、音量は「椿三十郎」よりは控えめである。
• However, as this was the first trial, the volume of these sound effects was lower than in 'TSUBAKI Sanjuro'.

• 営料（えいりょう）：宮内省直営田などで、耕作に要した費用として地子から控除された。
• Eiryo: deduction from jishi because of the expenses for cultivating mainly at the rice fields managed directly by the Department of the Imperial Household.

• これらの皇子は、高倉に皇子が生まれない場合の控えとして養育されていたと推測される。
• It is inferred that those Imperial Princes were fostered as spares in the event Takakura could not get any Imperial Prince.

• クリスマスを２、３週間後に控えていた頃、トムは右足を骨折し、病院へかつぎ込まれた。
• Tom broke his right leg and was taken to hospital a few weeks before Christmas.

• 第百六十一条第九号に掲げる賞金　その支払を受けるべき金額から五十万円を控除した金額
• Monetary award listed in Article 161(ix):　The amount receivable, after deducting 500,000 yen therefrom

• 蜜を多く食べるのはよくない、ほめる言葉は控え目にするがよい。 (箴言 25:27)
• It is not good to eat much honey; nor is it honorable to seek one's own honor. (Proverbs 25:27)

• 船長はその船員のすぐ後ろに控えていて、すぐさまキャビンに入ってくるとドアをしめた。
• The captain, who was close behind his messenger, entered at once and shut the door behind him.

• 劣化ウランは控えめにも放射性金属であるため、劣化ウランの廃棄には制限が必要である。
• Since depleted uranium is a mildly radioactive metal, restrictions are needed on the disposal of depleted uranium.

• 「巡回裁判区」として知られる州のグループを管轄とする12の米国連邦控訴裁判所の1つ
• one of the twelve federal United States courts of appeals that cover a group of states known as a `circuit'

• 控訴の取下げがあったときは、裁判所書記官は、その旨を相手方に通知しなければならない。
• When an appeal to court of second instance has been withdrawn, a court clerk shall notify the opponent to that effect.

• 地方裁判所の第一審判決、家庭裁判所の判決及び簡易裁判所の刑事に関する判決に対する控訴
• Appeals from judgments in the first instance rendered by District Courts, from judgments rendered by Family Courts and from judgments concerning criminal cases rendered by Summary Courts.

• 2010年以降は桂都丸の4代目桂塩鯛、桂こごろうの2代目桂南天等の襲名が控えている。
• In 2010 onwards Tomaru KATSURA will succeed to Shiodai KATSURA IV and Kogoro KATSURA to Nanten KATSURA II.

• 第一審（京都地裁）、控訴審（大阪高裁）ともに、被告人を有罪としたため、被告人は上告。
• The defender was found guilty both at the first trial (Kyoto District Court) and the appeal court (Osaka High Court), so he argued jokoku appeal.

• 彼は冷たい尋問調を続けようとしたが、話してみるとその声は控えめでどっちつかずだった。
• He tried to keep up his tone of cold interrogation, but his voice when he spoke was humble and indifferent.

• パーティーの中でアルコールを控えて帰りの運転をするときにしらふでいるよう指名された人
• the member of a party who is designated to refrain from alcohol and so is sober when it is time to drive home

• 修辞的効果の控えめな表現（特に相反するものを否定することによって肯定を表現するとき）
• understatement for rhetorical effect (especially when expressing an affirmative by negating its contrary)

• 商品やサービスに対する支払額で容易に税控除の対象となりうるもの（設備投資と区別して）
• amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)

• 「三ツガケ」と言えば堅帽子で控え付きのものを指し、初心者はまず三ツガケをあてがわれる。
• Mitsugake' refers to kataboshi with a hikae and a beginner uses mitsugake at first.

• この時代の土器は、前時代のものに比して器形も洗練され、装飾も控えめな弥生式土器となる。
• Compared to the previous period's pottery, this period's (called 'Yayoi-shiki doki' [Yayoi pottery]) became sophisticated in shape and moderate in decoration.

• 秋になり、四十の賀を控えて光源氏は准太上天皇の待遇を受け、内大臣が太政大臣に昇任する。
• In autumn, Hikaru Genji, approaching his 40th birthday celebration, came to be treated as Jun Daijo tenno (quasi ex-emperor) and the Minister of the Palace got promoted to Daijo daijin (Grand minister of state).

• 沿線に観光地を数多く控えていることから、観光輸送のため多くの優等列車が設定されている。
• Due to the large number of sightseeing spots along the line, the company runs many higher quality trains for tourists.

• カーニー夫人の怒りが頬にひらめきだし、こう尋ねるのを控えるのに彼女は大変な思いをした。
• Mrs. Kearney's anger began to flutter in her cheek and she had all she could do to keep from asking:

• 請求について判断をしなかつた判決に対する控訴の提起又は上告の提起若しくは上告受理の申立て
• The filing of an appeal or the filing of a final appeal or a petition for acceptance of a final appeal against a judgment which has not made a determination on a claim

• 控訴の審判については、特別の定のある場合を除いては、第二編中公判に関する規定を準用する。
• Except when there are special provisions providing otherwise, the provisions of Part II which are related to trials shall apply mutatis mutandis to proceedings in the second instance.

• 単の生地は國學院大學所蔵高倉家調進控裂にも含まれるが、成人女性用よりは小型の幸菱である。
• As textile of hitoe is included in Takakurake choshin hikae gire(Takakura family order sample cloths), the possession of Kokugakuin University, it is with smaller saiwai bishi (a pattern of cloth) than that for adult women.

• 裁きを下された仁木弾正は、改心を装って控えの間の渡辺外記に近づき、隠し持った短刀で刺す。
• Having received the judgment, Danjo NIKKI, pretending to be sorry, approaches the Gekizaemon WATANABE in a waiting room and stabs him with a short sword he has secretly brought.

• 舞鶴線は日露戦争を控え着工を急ぐ必要から私設鉄道全盛の時代にも関わらず官営で建設された。
• Maizuru Line was constructed by the Government where railway lines were generally constructed privately at the time, due to the needs to hasten completion because of the coming Russo-Japanese War.

• 身内に不幸があった人は50日間（仏式の49日）を経過するまで神社参拝は控える必要がある。
• If a death occurs in the family, nobody of the family had better visit a shrine for fifty days (forty nine days based on Buddhism).

• 教員が控所（ひかえじょ）へ揃（そろ）うには一時間目の喇叭（らっぱ）が鳴らなくてはならぬ。
• The teachers would not be all in the room until the bugle for the first hour was sounded.

• 彼は絹のようなブロンドの髪と口ひげに大変気を使い、ハンカチには控えめに香水をつけていた。
• He took the greatest care of his fair silken hair and moustache and used perfume discreetly on his handkerchief.

• 納税者の状況（扶養家族がいる、盲目である、または65才以上である等）により認められる控除
• a deduction allowed to a taxpayer because of his status (having certain dependents or being blind or being over 65 etc.)

• 正面左側に袖壁を持つ土間庇を設け、右躙り口、正面控えの間（扈従の間）へのアプローチとする。
• It has an eaved doma (a floor of hard-packed earth) with a wing wall on its front left, which leads to the nijiriguchi (crawling entrance) on its right and the hika (or kosho, attendant of a noble person) no ma on its far end.

• 飯碗には炊きたての柔らかい飯を少量盛り、汁碗の味噌汁も具が頭を出す程度に控えめの量にする。
• A small amount of soft freshly-cooked rice is put in the rice bowl and a modest amount of miso soup is poured into the soup bowl so that it doesn't quite cover the vegetables.

• また浅草鷲大明神の東隣に新吉原が控えていたことも浅草酉の市が盛況を誇る大きな要因であった。
• The existence of Shin Yoshiwara (a new red-light district) on the east side of Otori Daimyojin in Asakusa was also a big factor explaining the success of Asakusa Tori no ichi.

• 当該比較対象取引に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額
• The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of said inventory assets for a comparable transaction

• おれはさっきから苦しそうに袴も脱（ぬ）がず控えているうらなり君が気の毒でたまらなかったが、
• I had been feeling sorry for Hubbard Squash, who up to this time had sat up straight in his full dress.

• ギャンブル等において、欺くためににゲームにおける自分の能力を（他人に向けて）控え目に見せる
• downplay one's ability (towards others) in a game in order to deceive, as in gambling

• 前章（控訴）の規定は、特別の定めがある場合を除き、上告及び上告審の訴訟手続について準用する。
• The provisions of the preceding Chapter (Appeal to Court of Second Instance) shall apply mutatis mutandis to a final appeal and court proceedings in the final appellate instance, except as otherwise provided.

• 控訴申立人は、裁判所の規則で定める期間内に控訴趣意書を控訴裁判所に差し出さなければならない。
• A person who has filed an appeal to the court of second instance shall submit to the court of second instance a statement of the reasons for said appeal within the period of time set forth in the Rules of Court.

• 第一審において証拠とすることができた証拠は、控訴審においても、これを証拠とすることができる。
• Evidence which was allowed in the first instance may be entered as evidence in the second instance as well.

• 検察官が相手方であるときは、重要と認める控訴の理由について答弁書を差し出さなければならない。
• When the public prosecutor is the adverse party, he/she shall submit a written answer with regard to what he/she finds to be the material grounds for the appeal.

• 帽子から控えまで固めた「堅帽子・控え付き」が現在最も一般的な作りで、「本ガケ」とも呼ばれる。
• Kataboshi with hikae' which reinforces the parts from a boshi to a hikae is now the most common structure and called 'hongake' (an ordinary yugake shooting glove).

• 義経一行が山伏姿で逃亡しているので、もし山伏が通ったら報告せよといいおいて、ワキ座に控える。
• He leaves an order to inform him if yamabushi pass because Yoshitsune and his party are on the run in the costume of yamabushi, and moves to waki-za (secondary actor's seat).

• 丹波地方の中央部、丹波高地を控え、旧丹波町の南部が淀川水系と由良川水系の分水界となっている。
• Tanba Highland is located at the center of Tanba region, while the southern part of former Tanba-cho divides the Yodo-gawa and Yura-gawa River systems.

• また、近隣に雲仙温泉を控えていたことも、彼らにとっての保養地としての魅力を増すこととなった。
• In addition, the fact that Unzen onsen (hot spring) was located in the neighborhood made the settlement more attractive for visitors as a health resort.

• その友に対するいつくしみをさし控える者は、全能者を恐れることをすてる。 (ヨブ記 6:14)
• 'To him who is ready to faint, kindness should be shown from his friend; even to him who forsakes the fear of the Almighty. (Job 6:14)

• 二時間目に白墨（はくぼく）を持って控所を出た時には何だか敵地へ乗り込（こ）むような気がした。
• When I left the teachers' room, chalk in hand, for the second hour class, I felt as if I was invading the enemy's territory.

• さて、それではここで１０秒間、趣を変えたささやかな事柄について控え目に吟味をしてみましょう。
• For ten seconds let us regard with discreet scrutiny some inconsequential object in the other direction.

• 第一審の判決の手続が法律に違反したときは、控訴裁判所は、第一審判決を取り消さなければならない。
• If the procedures followed by the court of first instance when making a judgment are in violation of any Acts, the court of second instance shall revoke the judgment of first instance.

• 控訴裁判所は、控訴趣意書を受け取つたときは、速やかにその謄本を相手方に送達しなければならない。
• When the court of second instance receives a statement of the reasons for appeal, it shall promptly serve the copies thereof on the adverse parties.

• 控訴裁判所は、答弁書を受け取つたときは、速やかにその謄本を控訴申立人に送達しなければならない。
• When the court of second instance receives a written answer, it shall promptly serve the copies thereof on the appellant(s).

• 吹き込みを鋭く、装飾音を控え、簡素で力強い表現を目指すのが特色で、譜の構造は他流と大きく違う。
• The remarkable features of this school are shrill blasts, modest grace notes, and simple and powerful expression, and the structure of their music scores is totally different from those of other schools.

• 結局、酒屋たちが生産を控えるようになったため、はじめ幕府が期待したような税収は得られなかった。
• After all, breweries adjusted sake production and the bakufu failed to collect as much tax revenues as it had initially expected.

• 控えめで、容貌も非常に地味な女性であったが、小柄で立ち振る舞いが水際立っており趣味も良かった。
• Though she is modest and looks plain, she is small, so her behavior stands out splendidly and she has good taste.

• 小品ながら、文人の理想とする俗塵を離れた生活を軽妙な筆遣いと上品で控えめな色彩で活写している。
• They are small scale pieces that depict secluded life, a lifestyle considered to be ideal for artists, in light brushwork and a refined use of discreet colors.

• 成衡の婚礼のために出羽より陸奥国に参上した秀武が、祝いの品である砂金を頭上に掲げて控えていた。
• Hidetake visited Mutsu Province from Dewa Province to attend the marriage ceremony for Narihira and was waiting to see Sanehira holding a gift of Sakin (gold dust) above his head.

• 明治維新の後、神祇官より献上の内命が下されたため、稿本に補訂を施して清書本と控本とを作成した。
• After the Meiji restoration, following the secret instructions of Jingikan (department of worship) to present the book to the emperor, a clean copy and a duplicate were prepared as the revised and enlarged edition of the original manuscript.

• 支柱の頂部を安定させるための控えは、二以上とし、控えと支柱とのなす角度を三十度以上とすること。
• To use two stays or more to stabilize the top of the supports, and make the angle formed by a stay and a support 30 degrees or more.

• 足場けた、スターラツプ、作業床等に控えを設ける等動揺又は転位を防止するための措置を講ずること。
• To take measures in order to prevent movement or displacement such as providing of stays to the scaffolding girders, stirrups, working floors, etc.

• 表通りの眩さを目をしばたかせて追い出すと、控え室にいるギャツビーの姿がおぼろに浮かびあがった。
• Blinking away the brightness of the street outside, my eyes picked him out obscurely in the anteroom,

• 毎夕、ひと財産が船に積み込まれていたが、次の日はまたひと財産が控えているといったぐあいだった。
• by every evening a fortune had been stowed aboard, but there was another fortune waiting for the morrow;

• 本案の管轄裁判所は、第一審裁判所とする。ただし、本案が控訴審に係属するときは、控訴裁判所とする。
• The court with jurisdiction over the case on the merits shall be the court of first instance; provided, however, that it shall be the court of second instance if the case on the merits is pending in the second instance.

• 判決の確定は、前項の期間内にした控訴の提起、同項の上告の提起又は同項の申立てにより、遮断される。
• The process of a judgment becoming final and binding shall be interrupted by the filing of an appeal to the court of second instance, filing of a final appeal set forth in the preceding paragraph or filing of a petition or making of an objection set forth in said paragraph within the period set forth in said paragraph.

• 被控訴人は、控訴権が消滅した後であっても、口頭弁論の終結に至るまで、附帯控訴をすることができる。
• The appellee, even after the extinction of a right to appeal to the court of second instance, may file an incidental appeal until oral argument is concluded.

• ただし、一般のワイン同様、未成年の飲用は控えるべきであり、飲用後の車両運転なども禁じられている。
• However, as with general wine, underage drinking should be avoided and it is prohibited to drive a vehicle after drinking.

• 江戸時代の方法は、毬門に紅白の験を立てて、毬門内に騎者10人、左右5騎ずつくつわを並べ、控える。
• In the game during the Edo period, the red and white colored signs are erected at the goals; 10 riders are drawn up side by side inside the goal; 5 riders each are located on the right and left sides.

• 明治17年（1884年）以降は、間近に控えた議会創設に備えて、立憲制に対応する諸制度を創設した。
• After 1884, the Emperor established various regulations for the constitution to prepare for the establishment of the Diet, which was drawing near.

• ここですかさず、長宗我部方の第二陣に控えていた福留儀重の騎馬隊が、川の上流に向かって駆けだした。
• At the moment the Chosokabe army took the opportunity to send the second unit, the cavalry led by Norishige FUKUDOME, which started to run upstream.

• 西にドイツの脅威を控えていたロシアは、ドイツの干渉参加により東に深入りしやすくなったからである。
• With Germany's decision to participate in the intervention in Japan, Russia, which was afraid of the power of Germany, a neighbor in the west, could focus more on its eastern rival, Japan.

• 天皇の御所の中にある御湯殿の側に女官達の控えの間があり、そこに備え付けられていたといわれている。
• It is said that there was an anteroom for lower-ranking court ladies beside the imperial bath chamber in the Imperial court, and that the daily records were located in that room.

• 大津区裁を振り出しに神戸地方裁判所、大阪控訴院判事を歴任後、兵庫県神戸市で弁護事務所を開業した。
• After he held posts of a judge successively, at first a judge of Otsu Ward Court, next a judge of Kobe District Court, and then a judge of Osaka Court of Appeal, he opened a lawyer's office in Kobe City, Hyogo Prefecture.

• 園部～綾部間は日露戦争を控え、軍都・舞鶴までの建設を急いだ政府が京都鉄道に代わって建設したもの。
• The Sonobe - Ayabe section was constructed by the government, which was in hurry to extend the line to Maizuru, the site of a naval base, in preparation for the Japanese-Russo War.

• 子を懲らすことを、さし控えてはならない、むちで彼を打っても死ぬことはない。 (箴言 23:13)
• Don't withhold correction from a child. If you punish him with the rod, he will not die. (Proverbs 23:13)

• 次のイからチまでに掲げる金額の合計額と千万円とのいずれか大きい金額からリに掲げる金額を控除した金額
• the amount deducted is the amount set forth below in (e) from the total of the amounts listed in the following (a) to (h), or ten million yen, whichever amount is greater:

• 第六十三条第二項第二号の規定により提供した保証のうち申出額から代金の額を控除した残額に相当するもの
• The portion of the guarantee that has been provided pursuant to the provisions of Article 63(2)(ii) that is equivalent to the amount that remains after deducting the price from the obligee's offered price

• 負担付贈与は、その目的の価額から負担の価額を控除したものについて、その減殺を請求することができる。
• A claim for abatement may be made regarding a gift with a burden for the amount of the object of that gift minus the amount of the burden.

• 裁判長は、合議体の構成員に控訴申立書、控訴趣意書及び答弁書を検閲して報告書を作らせることができる。
• The presiding judge may have a member of the judicial panel censor the written motion for appeal to the court of second instance, the statement of the reasons for appeal, and the written answer, and have said member prepare a written report.

• 駅舎は開業当時からのもので、1階には待合所にベンチが置かれ、切符売場や売店、乗務員控室などがある。
• The current station building is what was built when the station was opened; the first floor contains a waiting room with benches, a ticket office, a kiosk, a crew's room, etc.

• しかし、地下鉄東西線建設工事を控えて1990年 - 1991年に撤去され、梅小路公園へ移植された。
• However, between 1990 and 1991 the trees were moved to Umekoji Park before the construction work of the Tozai Subway Ｌine.

• 型枠が曲面のものであるときは、控えの取付け等当該型枠の浮き上がりを防止するための措置を講ずること。
• When concrete forms have curved surfaces, to take measures such as use of stays in order to prevent floating of the concrete form.

• 米国のコメディアンで、そのタイミング、話し方、控えめなユーモアで知られる（1894年−1974年）
• United States comedian known for his timeing and delivery and self-effacing humor (1894-1974)

• 首長国から首長国への機密のニュースを持っていて、メッセンジャーは真っ黒な山脈を控え目に移動していた
• messengers were moving unobtrusively over the jet-black mountain ranges, bearing confidential tidings from sheikhdom to sheikhdom

• 職員が、同人を召還した国家当局から金銭的補償を受ける場合、その補償金額が同人の給与より控除される。
• If staff members receive financial compensation from the national authority which recalled them, the amount of such compensation shall be deducted from their salary.

• 第二百六十一条第三項、第二百六十二条第一項及び第二百六十三条の規定は、控訴の取下げについて準用する。
• The provisions of Article 261(3), Article 262(1) and Article 263 shall apply mutatis mutandis to the withdrawal of an appeal to the court of second instance.

• 控訴審において事件につき本案判決をしたときは、第一審の判決に対し再審の訴えを提起することができない。
• When the court of second instance has made a judgment on merits with regard to the case, no action for retrial may be filed against the judgment made by the court of first instance.

• 客によっては職人がカウンターから離れ戻ってきたときは、しばらく注文を差し控えるなど気にする人もいる。
• Some customers may care about sanitation like refraining from ordering sushi for a while after a sushi chef leaves from and returns to the counter.

• 書風は、秀麗温雅で、字形は直筆を主として、くせがなく、連綿（数文字を続けて書くこと）は控えめである。
• The calligraphic style is marked by grace and beauty, with the form of the characters done mainly in the calligrapher's own hand; there are no rough spots, and the continuous, flowing lines (in which multiple characters are written continuously, without breaks between them) show restraint.

• 内侍司として出仕を控えていた玉鬘だったが、その直前に髭黒が女房の手引きで強引に契りを交わしてしまう。
• Although Tamakazura was about to serve as Naishi no tsukasa (female palace attendant), Higekuro forced a relationship on her through the good offices of a court lady right before her entering the Imperial Palace.

• 第二編中公判に関する規定は、この法律に特別の定のある場合を除いては、控訴の審判についてこれを準用する。
• Except as otherwise provided in this Code, the provisions in Part II pertaining to public trials shall apply mutatis mutandis to the trial of second instance.

• 被収容者又は利益保護国代表は、防衛省令で定めるところにより、前項の受領証の控えを閲覧することができる。
• A detainee may consult, or the delegates of the Protecting Power may inspect, pursuant to an Ordinance of the Ministry of Defense, the copy of the receipt prescribed in the preceding paragraph.

• 歌舞伎、歌舞伎舞踊に似てるが、やや写実的になり、ベースは肌色寄りになり、アイメークも若干控えめになる。
• The makeup of Jidaigeki (period drama) is similar to Kabuki and Kabuki Buyo, but it is a little more realistic with the base being closer to natural skin color as well as eye makeup that is more modest.

• 校長がひとまずあずけろと云ったから、狸（たぬき）の顔にめんじてただ今のところは控（ひか）えているんだ。
• I have kept quiet to save the face of Badger because the principle asked me to leave the matter to him.

• その午後に、長い別れを翌日に控えた2人のために深い思い出を作ってやろうという意思でもあったのだろうか。
• as if to give them a deep memory for the long parting the next day promised.

• 控訴の相手方は、控訴趣意書の謄本の送達を受けた日から七日以内に答弁書を控訴裁判所に差し出すことができる。
• The adverse party to an appeal may submit a written answer to the court of second instance within seven days of having been served a copy of the statement of the reasons for appeal.

• 検察官は、前項の通知を受けたときは、速やかに被告人を控訴裁判所の所在地の刑事施設に移さなければならない。
• When a public prosecutor receives the notice set forth in the preceding paragraph, he/she shall promptly transfer the accused to a penal institution for the location of the court of second instance.

• “弓道射法八節”に於いて控えの固めがバネのように働き、親指の跳ね上げが促され弦の運行を妨げないとされる。
• In 'Kyudo-shaho hassetsu' the reinfarcement by hikae works like a spring and promotes the flip-up of a thumb and do not prevent the movement of a string.

• この駅も烏丸線開業当初は「御池」駅であったが、東西線開通を控えて交差点名と同じ「烏丸御池」に改称された。
• The name of this station was initially 'Oike' Station when the Karasuma Line commenced operations, but it was changed to 'Karasuma Oike,' the name of the crossing, in preparation for the opening of the Tozai Line.

• 赤シャツはおれ等の行為（こうい）を弁解しながら控所（ひかえじょ）を一人ごとに廻（まわ）ってあるいていた。
• Red Shirt made a round of personal visits on each teacher in the room, defending and explaining our action in the affair.

• 被告人が控訴をし、又は被告人のため控訴をした事件については、原判決の刑より重い刑を言い渡すことはできない。
• With regard to a case for which an appeal has been filed by the accused or for the accused, the court shall not render a heavier sentence than that rendered by the court of first instance.

• 同様の理由で六曜「友引」には葬儀を控えるが、これには大抵の火葬場が休業であるという止むを得ない事情もある。
• For the same reason, on 'Tomobiki' of Rokuyo, funeral rites are avoided, which is due to the unavoidable circumstances that most crematories are closed.

• 家康が「末座に控えています」と答え永井を輝政の前に進ませると、輝政は「父の最期を聞かせてほしい」と頼んだ。
• When Ieyasu responded 'NAGAI is at the lowest seat', and had him proceed in front of Terumasa, Terumasa requested, 'I would like you to tell me about my father's last moments.'

• 控えの設置、立入禁止区域の設定その他の外壁、柱、はり等の倒壊又は落下による労働者の危険を防止するための方法
• The method of installation of stays, establishment of prohibited entry area, and any other measures for preventing workers from dangers due to the collapse or falling of outer walls, posts, girders, etc.

• 一側足場、本足場又は張出し足場であるものにあつては、次に定めるところにより、壁つなぎ又は控えを設けること。
• For single row scaffolding, double row scaffolding and cantilever scaffolding, to provide ties to wall or stays prescribed as follows:
• For single row scaffolding, double row scaffolding or cantilever scaffolding, to provide ties to wall or stays prescribed as follows:

• あなたの手に善をなす力があるならば、これをなすべき人になすことをさし控えてはならない。 (箴言 3:27)
• Don't withhold good from those to whom it is due, when it is in the power of your hand to do it. (Proverbs 3:27)

• 青または黒の木イチゴが続いてなる、広い基礎葉と白、黄色または紫の花をつけるツバメオモト属の控え目なユリ植物
• any temperate liliaceous plant of the genus Clintonia having broad basal leaves and white or yellowish or purplish flowers followed by blue or black berries

• 彼女が妊娠した時に、彼女のために赤ちゃん誕生を控えた女性への贈り物持ち寄りパーティーを彼女の友達が計画した
• her friends organized a baby shower for her when she was expecting

• 更正決定に対しては、即時抗告をすることができる。ただし、判決に対し適法な控訴があったときは、この限りでない。
• An immediate appeal may be filed against an order of correction; provided, however, that this shall not apply where a lawful appeal to the court of second instance is filed against the judgment.

• 寄与分は、被相続人が相続開始の時において有した財産の価額から遺贈の価額を控除した残額を超えることができない。
• The contributory portion may not exceed the amount calculated by deducting the value of a testamentary gift from the value of the property belonging to the decedent at the time of commencement of inheritance.

• 城下に控えていた雑兵100人も、松井康之、米田求政率いる軍勢に討ち取られ、その勢いで弓木城も降伏させられた。
• A hundred zohyo who were waiting at the castle town were also defeated by an army led by Yasuyuki MATSUI and Motomasa YONEDA, which resulted in the fall of Yuminoki-jo Castle.

• 四杯食おうが五杯食おうがおれの銭でおれが食うのに文句があるもんかと、さっさと講義を済まして控所へ帰って来た。
• What did they care if I ate four bowls or five as long as I paid it with my own money,--and speedily finishing up my class, I returned to the teachers' room.

• 第五十七条（訴状却下命令に対する即時抗告）の規定は、控訴状却下の命令に対し即時抗告をする場合について準用する。
• The provision of Article 57 (Immediate Appeal against Direction to Dismiss Complaint without Prejudice) shall apply mutatis mutandis to cases of filing an immediate appeal against a direction to dismiss a petition for an appeal without prejudice.

• 幕内力士は専用の控え座布団を持つことが認められており、鮮やかな色の下地にはそれぞれの四股名が染め抜かれている。
• Top division wrestlers are permitted to have their own special zabuton and they have their ring names dyed on colorful material.

• 前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額を超える場合　次に掲げる金額の合計額
• Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c):　The sum of the amounts listed as follows:

• 当該外国法人税の額のうち適用事業年度においてその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額
• The part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation in the applicable business year

• 当該外国法人税の額のうち適用事業年度においてその連結法人が納付する控除対象外国法人税の額とみなされた部分の金額
• The part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation in the applicable business year

• 授業の都合（つごう）で一時間目は少し後（おく）れて、控所へ帰ったら、ほかの教師はみんな机を控えて話をしている。
• When I returned to the room a little late after the first hour class, all the teachers were there at their desks,

• 控所に居た連中は何事が始まったかと思って、みんな、おれと山嵐の方を見て、顋（あご）を長くしてぼんやりしている。
• All the other teachers in the room, surprised, wondering what has happened, looked in our direction and craned their necks.

• 彼はシーリアとロザリンドの懇願を、気品高く控えめな態度で拒否したので、令嬢たちは前以上に彼が気がかりになった。
• He refused the request of Celia and Rosalind in such graceful and modest words that they felt still more concern for him;

• カトリック教徒がミサに出席し肉体労働を控えなければならない日、エピスコパル派は聖餐をいただかなくてはならない日
• a day when Catholics must attend Mass and refrain from servile work, and Episcopalians must take Communion

• 各資産に係る引当金は、当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示することができる。
• Allowances pertaining to the respective assets may be deducted directly from the amount of said respective assets and the outstanding amount of the deduction may be indicated as the amount of said respective assets.

• 第一項の最終日は、控訴申立人に対する前項の送達があつた日の翌日から起算して二十一日目以後の日でなければならない。
• The final day set forth in paragraph (1) shall be no earlier than the 21st day after the day on which service is made on the appellant as set forth in the preceding paragraph.

• 信長は上京の町屋を焼き払い二条城を包囲するが、城自体に対しては攻撃を控え正親町天皇の勅命を得て、和議が成立する。
• Although Nobunaga burned down the houses in Kamigyo and surrounded Nijo-jo Castle he refrained from attacking the castle itself; with an imperial command from Emperor Ogimachi they agreed to make peace.

• 美しく控えめな性格の女性であったといい（『大鏡』『栄花物語』）、天皇は定子に続く彼女の死にいたく落胆したという。
• She seems to have been a charming and modest woman ('Okagami '(the Great Mirror)' and 'Eiga Monogatari',) and the Emperor was greatly shocked and disappointed about her death in addition to the death of Teishi.

• 当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額
• The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of said inventory assets for the comparable business for said comparable business year

• 控訴の申立が法令上の方式に違反し、又は控訴権の消滅後にされたものであるときは、判決で控訴を棄却しなければならない。
• When an appeal to the court of second instance violates the form prescribed by laws and regulations, or it was made after expiration of the right to appeal, the court shall dismiss said appeal by a judgment.

• 第三百七十七条乃至第三百八十二条及び第三百八十三条に規定する事由がないときは、判決で控訴を棄却しなければならない。
• When there are no grounds as in the items set forth in the provisions of Article 377 through Article 382 and Article 383, the court shall dismiss said appeal by a judgment.

• 裁判所は、必要と認めるときは、控訴の相手方に対し一定の期間を定めて、答弁書を差し出すべきことを命ずることができる。
• When the court finds it to be necessary, it may order the adverse party to an appeal to submit a written answer within a certain time limit designated by the court.

• 江戸から紙は、江戸という大消費地を控えて需要が多く、から紙原紙は近くの武蔵国の秩父・比企郡で産する細川氏を用いた。
• Facing the large consumer area of Edo, there was a huge demand for Edo karakami, and Hosokawa paper produced in the Hiki-gun and Chichibu, Musashi Province near Edo was used as a material paper for karakami.

• 柔帽子、堅帽子の別なく見られる造りの一種で、控えを固める事によって手首〜親指根の自由が無くなり手首が安定しやすい。
• The structure is the one seen irrespective of yawarakaboshi or kataboshi and by reinforcing hikae, the part from wrist to thumb cannot move freely and is likely to stabilize.

• 歌舞伎の娘役と、基本は同じであるが、眉を塗りつぶさず、自然な感じで描く、アイメークも控えめになる、等の違いはある。
• Their makeup is basically the same as that of a girl acting in Kabuki, but differences include not covering the eyebrows, drawing them naturally, and putting on modest eye makeup.

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

• 京、大津への玄関口､逢坂山の関所を控える、かつては東海道随一の賑わいをしていた追分の地で繁昌していた走井茶屋の跡。
• The predecessor of this temple was the prosperous Hashirii teahouse engaging in business in Oiwake, which used to be the busiest post-station town along the Tokai-do Road because it was very close to Osakayama checkpoint (or Osaka-no-Seki), the entrance to Kyoto, the capital of the day, and Otsu.

• 控所へくれば、すぐ、うらなり君が眼に付く、途中（とちゅう）をあるいていても、うらなり先生の様子が心に浮（うか）ぶ。
• When I come to the teachers' room, his face attracts me first; while walking out in the street, his manners are recalled to my mind.

• 歴史の記録が天上にある巻物を脚注の中に入れるまでは、神が歴史の中で実行したことについて意見を言うのを控えているのだ
• Until they can provide footnotes referring to the pages of a heavenly scroll, they refrain from making claims about what God has done in history.

• 自分の脚本を楽しげに演じ、そでに控えて自分で演出した喜劇に笑い転げ、自分でつくり出した状況から目を背けさせるんだ。
• who thoroughly enjoys his own plays and who stands in the wings laughing heartily at the comic dialogue and diverting situations which he himself has invented.

• 控訴裁判所は、第一審判決について不服の申立てがない部分に限り、申立てにより、決定で、仮執行の宣言をすることができる。
• The court of second instance, only with regard to the part of the judgment of first instance against which no appeal is entered, upon petition, may declare provisional execution by an order.

• 第一審判決がその理由によれば不当である場合においても、他の理由により正当であるときは、控訴を棄却しなければならない。
• Even where the judgment of first instance is unjust for a reason attached thereto, if it is just for any other reason, the court of second instance shall dismiss the appeal filed thereto with prejudice on the merits.

• 正面東側に「十雪の間」、西側に「滝の間」があり、「十雪の間」背後には「仏間」、「滝の間」背後には「控えの間」がある。
• There is 'Jussetsu no ma' (room of Ten Snow) at the east side from the front, 'Taki no ma' (room of Waterfall) at the west side, behind 'Jussetsu no ma' is 'butsuma,' and behind 'Taki no ma' is 'Hika no ma' (a waiting room).

• 控えが固められていない為、“弓道射法八節”に於ける帽子の働きを助ける為に「小紐」を一回り親指に絡めてカケ紐を締める。
• Since hikae is not reinforced, 'kohimo' is twined around thumb once and tighten kake himo (a leather strap for securing a yugake) to assist the movement of boshi in 'Kyudo-shaho hassetsu.'

• 「100gあたり糖類2.5g以下」を満たすことによって「微糖」「低い」「少ない」「控えめ」等の表現が自由に使用可能。
• Such labels as 'Trace-sugar,' 'Low,' 'little,' 'Moderate' and so on can be freely used by complying with '2.5 g or less per 100 g.'

• 助命嘆願に訪れた和田一族90人が控える将軍御所の南庭で胤長は縄で縛られて引き立てられ、和田一族に大きな恥辱を与えた。
• In the southern garden of the Shogunal Palace where 90 members of the Wada clan, who visited for plea for sparing his life, were staying, Tanenaga was tied with rope and pulled up; this created a great feeling of embarrassment for the Wada family.

• 鹿児島から畿内までの航路には波の荒い日向灘や玄界灘が控えており、筏のままでは強度が不足するため船に乗せる必要があった。
• It was necessary to load the timbers on a ship because the raft was not strong enough to survive the choppy Hyuga-nada and Genkai-nada Seas, which they had to sail across on their way from Kagoshima to Kinai region.

• 一方、立派な返答をしたのは床下に控えていた代理であり、足を踏み鳴らしたのは代理に対して合図を送っていたという説もある。
• On the other hand, some historians and other experts support a theory that a substitute person, who was concealed underneath the floor, made the great response speech; Iesada had sent a signal to the substitute person in the stomping of his feet.

• 当該外国法人税の額のうち適用連結事業年度においてその内国法人が納付する個別控除対象外国法人税の額とみなされた部分の金額
• The part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation in the applicable consolidated business year

• 当該外国法人税の額のうち適用連結事業年度においてその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額
• The part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation in the applicable consolidated business year

• 附帯控訴については、控訴に関する規定による。ただし、附帯控訴の提起は、附帯控訴状を控訴裁判所に提出してすることができる。
• An incidental appeal shall be governed by the provisions concerning an appeal to the court of second instance; provided, however, that an incidental appeal may be filed by submitting a petition for incidental appeal to the court of second instance.

• 次条の規定による手数料　その手数料の額（第九条第三項又は第五項の規定により還付される額があるときは、その額を控除した額）
• the fees under the provisions of the following Article:　the amount of the fees (or the amount of the fees after deducting the amount to be refunded pursuant to the provisions of Article 9, paragraph (3) or paragraph (5), if there is any such amount to be refunded);

• 4本の柱は直立しており、2本の鏡柱上に冠木を渡して小さな切妻造を被せ、鏡柱と内側の控え柱の間にも小さな切妻屋根を被せる。
• The four pillars stand upright, and a small Kirizuma yane (gable roof) is placed on the two Kagamibashira connected by a Kabuki (horizontal beam) and a small Kirizuma yane is also placed between the Kagamibashira and the Hikaebashira in the rear.

• 明治時代になると日本は日露戦争を控え、日本海の軍港舞鶴港へつなぐ交通網の普及の必要から比較的早くから鉄道の整備がされた。
• During the Meiji period, Japan had to expand the transportation network connecting Maizuru Port in preparation for the Russo-Japanese War, which started the development of its railroads early on.

• 風景を美しくとらえながらも凝った映像表現は控え、一般人や社会の逸れ者のささやかな日常生活に潜む喜びと哀しみを丹念に描く。
• They carefully depict the joy and sorrow hidden in the everyday life of ordinary people and outcasts, with beautiful scenery and simple visual imagery.

• そうなると一銭五厘の出入（でいり）で控所（ひかえじょ）全体を驚（おど）ろかした議論の相手の山嵐の方がはるかに人間らしい。
• Come to think of it, Porcupine who turned against me and startled the whole teachers' room over the amount of one sen and a half is far more like a man.

• 従業員の賃金の全てまたは一部を差し控え、法廷に、または、従業員に対する訴訟に勝った人に金を送金する雇い主への裁判所の命令
• a court order to an employer to withhold all or part of an employee's wages and to send the money to the court or to the person who won a lawsuit against the employee

• 控訴裁判所は、必要があると認めるときは、職権で、第一審判決後の刑の量定に影響を及ぼすべき情状につき取調をすることができる。
• When the court of second instance deems necessary, it may, ex officio, conduct an examination of any circumstances which occurred after a judgment in the first instance and which would have affected sentencing.

• 第二百四十七条の決定があつたときは、控訴の申立があつた時に控訴趣意書に記載された理由による上告の申立があつたものとみなす。
• When an order as set forth in Article 247 has been issued, it shall be deemed that a motion for final appeal has been filed, based on the grounds contained in the statement of the reasons for appeal, as of the time that the motion for appeal to the court of second instance was filed.

• 前条の上告は、控訴の申立があつたときは、その効力を失う。但し、控訴の取下又は控訴棄却の裁判があつたときは、この限りでない。
• When a motion for appeal to the court of second instance has been filed, a final appeal as set forth in the preceding Article shall cease to be effective; provided, however, that this shall not apply when the appeal to the court of second instance is withdrawn or when there is a judicial decision to dismiss the appeal to the court of second instance.

• 鏡柱と控柱を一つの大きな屋根に収める構造の薬医門を簡略化したもので、屋根を小ぶりにして守備側の死角を減らす工夫が施された。
• It is a simplified type of the structure of the Yakui-mon gate (a gate architecture) with a large roof supported by Kagamibashira (main front pillars) and Hikaebashira (rear support pillars), for which ingenuity was exercised in reducing blind spots for defense by making the roof smaller.

• 最末期には公職追放により貴族院でも多数の議員が追放されており、華族議員は補充されたものの院の廃止を控えて影響力は低下した。
• Toward the end, after many Kizokuin councilors were removed from Kizokuin - as well as by general purges - the numbers of peerage councilors recovered but Kizokuin lost its influence and this eventually led to its abolition.

• 控訴が不適法でその不備を補正することができないときは、控訴裁判所は、口頭弁論を経ないで、判決で、控訴を却下することができる。
• If an appeal to the court of second instance is unlawful and such defect cannot be corrected, the court of second instance, by a judgment, may dismiss the appeal without prejudice, without oral argument.

• 法第四十一条（同時審判の申出がある共同訴訟）第一項の申出は、控訴審の口頭弁論の終結の時までは、いつでも撤回することができる。
• The application set forth in paragraph (1) of Article 41 (Joint Suit upon Application for Simultaneous Trial and Decision) of the Code may be revoked at any time until the time of the conclusion of the oral argument in the second instance.

• 組合は、損失をてん補し、第五十八条第一項の準備金及び同条第四項の繰越金を控除した後でなければ、剰余金の配当をしてはならない。
• A cooperative shall not distribute its surplus until after it has compensated losses and deducted the reserve fund under Article 58, paragraph (1) and the surplus carried forward under paragraph (4) of the same Article.

• 合図に応じて、毬門内に控えていた騎者らは毬杖を横にして右の手綱にもちそえ、馬乗袴、綾藺笠、紅白縮緬の襷、同じ笠標を腰にさす。
• Following the sign, riders, who previously stand in readiness within the goal, hold Giccho horizontally with the right reins; both riders wear a horse-riding Hakama (loose-legged pleated trousers for formal wear), Ayaigasa (a rush hat), the red and the whiteTasuki (a band of cloth used for holding kimono) made of silk crape, and the same Kasajirushi (helmet badges) at their belts.

• 頼長は豊臣家の部将であったため、父長益は領地を分与することを控え、幕府も領地を与えず、大名に列することはなかったようである。
• As Yorinaga was a commander of the Toyotomi family, his father, Nagamasu, refrained from giving him a fief, and it seems that the bakufu (Japanese feudal government headed by a shogun) nor raise his to a daimyo.

• 控線のみで頂部を安定させるときは、控線を等間隔に配置し、控線の数を増す等の方法により、いずれの方向に対しても安定させること。
• In the case that the top portion is to be stabilized with staying wires only, to stabilize the top portion in all directions by methods such as to arranging staying wires at an equal interval and increasing the number of staying wires.

• 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の適用対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item
• The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in the preceding item

• 控訴が不適法でその不備を補正することができないことが明らかであるときは、第一審裁判所は、決定で、控訴を却下しなければならない。
• If an appeal to the court of second instance is unlawful and it is obvious that such defect cannot be corrected, the court of first instance, by an order, shall dismiss the appeal without prejudice.

• 控訴の申立は、第三百七十七条乃至第三百八十二条及び前条に規定する事由があることを理由とするときに限り、これをすることができる。
• An appeal to the court of second instance can be filed only when the reason for the appeal is the existence of at least one of the grounds set forth in the provisions of Articles 377 through Article 382, and Article 383.

• 庭先に控えていた将軍警護の走衆と赤松氏の武者とが斬り合いになり、塀によじ登って逃げようとする諸大名たちで屋敷は修羅場と化した。
• Foot soldiers who were guarding the shogun in the garden and warriors of the Akamatus clan started fighting with swords and the residence transformed into a battlefield with territorial lords who climbed a wall trying to escape.

• これは藤堂の佩刀であった上総介兼重と銘打たれた長刀が藤堂藩お抱え刀工であったためであるらしい（会津藩庁新撰組御一行刀改控より。
• One reason for this theory is that Todo's long-handled sword (naginata) was inscribed with the signature of the Todo family's in-house swordsmith, Kazusa no suke Kaneshige (according to 'Aizu-hancho Shinsengumi goikko katana kai hikae').

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)

• ギャツビーは、デイジーとぼくとが言葉を交わしている間、影に控えて緊張と不安のないまざった面持ちでぼくらをかわるがわる見つめた。
• Gatsby got himself into a shadow and, while Daisy and I talked, looked conscientiously from one to the other of us with tense, unhappy eyes.

• 各繰延資産に対する償却累計額は、当該各繰延資産の金額から直接控除し、その控除残高を各繰延資産の金額として表示しなければならない。
• Accumulated extinguishment for the respective deferred assets shall be deducted directly from the amount of said respective deferred assets and the outstanding amount of the deduction shall be indicated as the amount of said respective deferred assets.

• 第百三十七条の規定は、控訴状の送達をすることができない場合（控訴状の送達に必要な費用を予納しない場合を含む。）について準用する。
• The provision of Article 137 shall apply mutatis mutandis where it is impossible to serve a petition for appeal (including cases where the expenses necessary for serving the petition for appeal are not prepaid).

• 控訴裁判所は、事件が管轄違いであることを理由として第一審判決を取り消すときは、判決で、事件を管轄裁判所に移送しなければならない。
• The court of second instance, when revoking the judgment of first instance on the grounds of lack of jurisdiction over the case, shall transfer the case to a court with jurisdiction.

• 第三百七十八条第二項において準用する第三百五十九条又は前条第一項の規定によってした終局判決に対しては、控訴をすることができない。
• No appeal to the court of second instance may be filed against a final judgment made pursuant to the provision of Article 359, as applied mutatis mutandis pursuant to Article 378(2), and the provision of paragraph (1) of the preceding Article.

• 左の事由があることを理由として控訴の申立をした場合には、控訴趣意書に、その事由があることを疎明する資料を添附しなければならない。
• When an appeal to the court of second instance has been filed on the grounds listed in the following items, the statement of the reasons for appeal shall be accompanied by material which makes prima facie showing of the existence of the grounds of one of those items:

• 朝鮮通信使関係資料（朝鮮国書 2通、徳川将軍返書控（金銀箔料紙）6通、朝鮮国東莱府使書契　1通、 附 朝鮮国礼曹参議書契 3通）
• Materials related to Chosentsushinshi (Joseon Korea Diplomatic Mission to Tokugawa, Japan): two letters of Joseon sovereign's message; six replies from Tokugawa Shogun (gold- and silver-leaf paper); one shokei (note) from the Joseon Toraifu mission; three notes by Joseon Reiso Sangi

• 捕えられ播磨国明石まで来たとき、わたしは夢で昔の内裏よりも立派な場所で先帝と平家一門の人々が礼儀を正して控えているのを見ました。
• When I was caught and brought to Akashi in Harima Province, I had a dream and saw the former Emperor and the people from the Taira clan sitting down in polite manner somewhere looked better than the former Imperial Palace.

• しかし中島は検事が控訴したことから大阪控訴院（現在の大阪高等裁判所）で審議され、5月3日に原判決を破棄し死刑判決を言い渡された。
• The district attorney appealed and Nakajima's case was therefore tried at the Osaka Court of Appeal (currently Osaka High Court), and as a result, on May 3, the first ruling was overturned and he was sentenced to death as well.

• 買受けの申出の額は、売却基準価額からその十分の二に相当する額を控除した価額（以下「買受可能価額」という。）以上でなければならない。
• A purchase offer price shall be not less than the price obtained by deducting from the standard sales price an amount equivalent to two-tenths of said price (such obtained price shall hereinafter be referred to as the 'minimum purchase price').

• 控訴審の判決書又は判決書に代わる調書における事実及び理由の記載は、第一審の判決書又は判決書に代わる調書を引用してすることができる。
• Statement of facts and reasons in the judgment document or record in lieu of the judgment document of the second instance may be made by citing statements in the judgment document or the record in lieu of the judgment document of the first instance.

• 不法に管轄を認めたことを理由として原判決を破棄するときは、判決で事件を管轄控訴裁判所又は管轄第一審裁判所に移送しなければならない。
• When the decision of the court of first or second instance is reversed on the grounds that jurisdiction was unlawfully found, a judgment shall be rendered to remit the case to the competent court of second or first instance.

• 再審の請求は、左の場合において、控訴又は上告を棄却した確定判決に対して、その言渡を受けた者の利益のために、これをすることができる。
• A request for a retrial may be filed against a final and binding judgment that dismissed an appeal to the court of second instance or a final appeal, when filed in the interests of the person to whom such judgment was rendered, and when:

• 捕虜収容所長は、前項において準用する前条第二項の規定により発給する受領証について、その控えを作成し、これを保存しなければならない。
• The prisoner of war camp commander shall prepare and keep a copy of the receipt issued pursuant to the provision of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph.

• 総収入金額から固定資産又は法人税法（昭和四十年法律第三十四号）第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額
• the balance of total income minus income from transfer of fixed assets, or securities as prescribed in Article 2(xxi) of the Juridical Person Tax Act (Act No. 34 of 1965).

• 烏丸営業所はおりばに隣接して操車室や乗務員控室があり、バスの走行経路でいうと奥、方角では北に車庫があり、一部は地上に設備を有する。
• This Karasuma Office houses a dispatcher room, a drivers' waiting room adjacent to Oriba, a garage behind the bus route and at the north side, and part of it is above ground.

• 直義の饗応役に塩冶判官と桃井若狭介が任ぜられ、その指導を高家高師直が受持つ関係上、三人も直義に従って八幡に詣で、御前に控えている。
• As Enya Hangan and Wakasanosuke MOMONOI are appointed to kyooyaku (person in charge of entertainment) and Moronao KO is in charge of instructing them, these three men also visit Hachiman-gu shrine together with Naoyoshi, and the three men wait behind him.

• だが、正親町天皇の譲位を控えて長年譲位の妨げになってきた譲位後の仙洞御所も秀吉の手で完成の運びとなり、その論功行賞の必要も生じた。
• Lack of Sento Gosho (palace for retired emperors) had been delaying the abdication of Emperor Ogimachi, but its construction was completed by Hideyoshi, so that he had to be rewarded for this achievement.

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in item (i)

• この控えめな客といっしょに座って、一人に慣れ、大いに騒いで疲れたあとに、この友人の落ち着いた沈黙に心を落ち着けることを望んでいた。
• they liked to sit a while in his unobtrusive company, practising for solitude, sobering their minds in the man's rich silence after the expense and strain of gaiety.

• 取立不能のおそれのある債権については、事業年度の末日においてその時に取り立てることができないと見込まれる額を控除しなければならない。
• With regard to claims that are likely to be uncollectible, the amount estimated as being uncollectible as on the last day of a business year shall be deducted.

• 第一項の場合において、各共同被告に係る控訴事件が同一の控訴裁判所に各別に係属するときは、弁論及び裁判は、併合してしなければならない。
• In the case referred to in paragraph (1), if appeal cases pertaining to codefendants are pending severally before the same court of second instance, oral arguments and judicial decisions of these cases shall be made in a consolidated manner.

• 控訴審において訴訟が完結したときは、控訴裁判所の裁判所書記官は、第一審裁判所の裁判所書記官に対し、訴訟記録を送付しなければならない。
• When a suit has concluded in the second instance, a court clerk of the court of second instance shall forward the case record to a court clerk of the court of the first instance.

• 遺留分は、被相続人が相続開始の時において有した財産の価額にその贈与した財産の価額を加えた額から債務の全額を控除して、これを算定する。
• Total legally reserved portion shall be calculated as the value of any gifts made by the decedent added to the value of the property held by the decedent at the time of commencement of inheritance minus the entire amount of obligations.

• 控訴趣意書に記載された控訴の申立の理由が、明らかに第三百七十七条乃至第三百八十二条及び第三百八十三条に規定する事由に該当しないとき。
• The grounds for appeal to the court of second instance in the statement of the reasons for appeal clearly do not apply to the items set forth in the provisions of Article 377 through Article 382 and Article 383.

• 父・光貞と共に綱吉に拝謁した兄達に対し頼方は次の間に控えていたのだが、老中・大久保忠朝の気配りにより綱吉への拝謁が適ったものである。
• Although Yorikata (Yoshimune's former name) remained in a room next to the room where his older brothers and father Mitsusada were having an audience with Tsunayoshi, he was granted an audience with Tsunayoshi due to the consideration of roju (senior councilor) Tadatomo OKUBO.

• 名古屋裁判所長などを経て1883年に大阪控訴院長となり、1886年には関西法律学校（関西大学の前身）創立を賛助し、名誉校員となった。
• He experienced the president of Nagoya Court and so forth, and became the chief justice of Osaka kosoin (Osaka court of appeal) in 1883, then in 1886 he supported the establishment of Kansai Horitsu Gakko (Kansai Law School), the predecessor of Kansai University, and became a honorary member of the school.

• 手形訴訟の終局判決に対しては、控訴をすることができない。ただし、前条第一項の判決を除き、訴えを却下した判決に対しては、この限りでない。
• No appeal to the court of second instance may be filed against a final judgment of an action on bills and notes; provided, however, that this shall not apply to a judgment to dismiss an action without prejudice, except for the judgment set forth in paragraph (1) of the preceding Article.

• 前条第一項第二号に掲げる場合　同条第二項後段に規定する売得金の額から第百八十八条第五項の規定により買受人が提供した保証の額を控除した額
• In the case set forth in paragraph (1)(ii) of the preceding Article:　The amount obtained by deducting the amount of a guarantee provided by the purchaser pursuant to the provision of Article 188(5) from the amount of proceeds prescribed in the second sentence of paragraph (2) of said Article

• 前条の規定により賠償の責めに任ずべき額は、請求権者が当該有価証券の取得について支払つた額から次の各号の一に掲げる額を控除した額とする。
• The amount of damages to be paid under the preceding Article shall be the amount calculated by deducting the amount specified by either of the following items from the amount paid for acquisition of the Securities by the person who is entitled to claim damages:

• 控訴趣意書には、この法律又は裁判所の規則の定めるところにより、必要な疎明資料又は検察官若しくは弁護人の保証書を添附しなければならない。
• The statement of the reasons for appeal shall be accompanied by any necessary material or a written guarantee from the public prosecutor or counsel in accordance with the Rules of Court.

• 第一審の弁論終結後判決前に生じた事実であつて前二条に規定する控訴申立の理由があることを信ずるに足りるものについても、前項と同様である。
• Facts which occurred before the rendering of a judgment and after the oral arguments were concluded in the first instance, and which are sufficient to show that there are grounds for appeal to the court of second instance as set forth in the provisions of the two preceding articles may be cited in the statement of the reasons for appeal even if such facts do not appear in the case records or are based on evidence not examined by the court of first instance.

• 第一審の確定判決に対して再審の請求をした事件について再審の判決があつた後は、控訴棄却の判決に対しては、再審の請求をすることはできない。
• After a judgment has been rendered in a case for which a retrial was requested against a final and binding judgment of first instance, no request for retrial may be filed against a judgment to dismiss any appeal to the court of second instance.

• 被告人が控訴裁判所の所在地の刑事施設に移されたときは、検察官は、速やかに被告人の移された刑事施設を控訴裁判所に通知しなければならない。
• When the accused has been transferred to a penal institution for the location of the court of second instance, the public prosecutor shall promptly notify the court of second instance of the penal institution to which the accused has been transferred.

• 第七項の規定は、前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされる場合について準用する。
• The provisions of paragraph (7) shall apply mutatis mutandis where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph.

• 第七項の規定は、前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされる場合について準用する。
• The provisions of paragraph (7) shall apply mutatis mutandis where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax is deemed to have been reduced pursuant to the provisions of the preceding paragraph.

• それを恐れ、それを打ち壊したいと望む人たちにとってさえ、それは見るからに頑丈であったので、それに手を出すのをしばらく控えたほどでした。
• and even to those who feared it and desired its overthrow it was so obviously strong that they refrained for a time from meddling with it.

• 第一項から第五項までの純資産額は、資産の合計金額から負債の合計金額を控除した額とし、主務省令で定めるところにより計算しなければならない。
• The amount of net assets set forth in paragraphs (1) to (5) inclusive shall be an amount deducting the total amount of debts from the total amount of assets and shall be calculated pursuant to the provisions of an ordinance of the competent ministry.

• 当該認定金融商品取引業者に対して債務を負つている場合　その債務の額（当該債務に関して前号に該当する場合には、同号に定める額を控除した額）
• where the General Customer assumes obligation to said Recognized Financial Instruments Business Operator:　the amount of the obligation (where the General Customer falls under the preceding item with regard to said obligation, the amount calculated by deducting the amount prescribed in said item); or

• しかし、190g缶では標準が100mlあたり6g台、「低糖・甘さ控えめ」は4g台、「微糖」は2g前後が一般的な使用量の水準となっている。
• However, in the case of 190 g cans, the general criteria are that standard cans contains the 6 g range, 'Low-sugar/moderated-sugar' the 4 g range and 'Trace-sugar' 2 g or so.

• そのため、有名なチェーン店店鋪の看板も、鮮やかなコーポレートカラーの使用を控え、日本の他の地域とは異なる地味な配色を採用する事例も多い。
• As a result, even well-known chain stores often refrain from using their bright corporate colors for the store signs but instead use plain coloration that is different from the stores in other parts of Japan.

• 中国や韓国では、黄砂の濃度が高い場合に、マスク等の着用を奨励したり、外出を控えるよう促したりする情報が、公的機関によって発表されている。
• In China and South Korea, public organizations announce information to recommend wearing a mask or to urge people to avoid going outdoors, when a high-density kosa arrives.

• 東京控訴院での2審は、9月20日に第1回公判が開かれたが、裁判の場所が東京に移ったことで、事件は東京のマスコミに注目されることとなった。
• The first public trial of the appellate court was held at the Tokyo Court of Appeal on September 20 and through this the Kawamata Incident received a greater attention from the mass media in Tokyo.

• が、そのずるい動物は私のさっきの怒りのはげしさにびっくりしたらしく、私がいまの気分でいるところへは姿を見せるのを控えているようであった。
• but it appeared that the crafty animal had been alarmed at the violence of my previous anger, and forebore to present itself in my present mood.

• ユガケの親指には指筒状に刳り貫かれた木、或は水牛等の角（総称して「角」と呼ばれる）が入り、控え（手首部分）には牛革が固めの為に入っている。
• Inside of yugake's thumb, there is a hollowed out thimble-like wood or horn of water buffalo (generally called 'tsuno') and so on, and there is a cowhide in the hikae (wrist part) for reinforcement.

• 歌舞伎の経営は江戸三座だけに限って許可されていて、中村座には都座、市村座には桐座、森田座（のちの守田座）には河原崎座がそれぞれ控えていた。
• Only Edo Sanza (Nakamura-za Theater, Ichimura-za Theater and Morita-za Theater) were licensed to run Kabuki Theaters, and their Hikae yagura were Miyako-za Theater, Kiri-za Theater and Kawarazaki-za Theater respectively.

• 慶喜の英邁さは当時から注目されていたようで、当初は斉昭も他家へ養子には出さず、長男（嫡男）・徳川慶篤の控えとして手許に残そうと考えていた。
• Yoshinobu's intelligence was noted early; at first, instead of sending him to another family for adoption, Nariaki planned to keep him by his eldest son and heir, Yoshiatsu TOKUGAWA's side.

• しかし、後に控えていた織田側の武将 稲葉一鉄らが駆け付け、その後、朝倉を撃破した徳川家康の増援もあり、浅井側は総崩れとなり敗退してしまう。
• However, because Ittetsu INABA, a military commander on the Oda side, and some others, who were on standby, rushed to rescue Nobunaga and Ieyasu TOKUGAWA's army which defeated the Asakura's army later joined the Oda's army, the Azai side was put to rout.

• おれは、控所（ひかえじょ）へはいるや否や返そうと思って、うちを出る時から、湯銭のように手の平へ入れて一銭五厘、学校まで握（にぎ）って来た。
• I had been thinking of paying that one sen and a half as soon as I entered the room, and had brought the coppers to the school grasped in my hand.

• 1993年の推測での控えめな推定という方針を踏襲して、探索チップの速度は、もとの50MHzから75MHzまでしかあがらないと想定している。
• In keeping with the conservative approach to estimates in the 1993 paper, we assume here that the updated key search chip's clock speed would increase to only 75 MHz from the original 50 MHz,

• 帽子に固めの角が入っておらず、控えが無いものを「柔帽子」或は「和帽子」、帽子の背の部分を刳り抜いてあるものを「節抜き」と呼び、区別している。
• Boshi has no tsuno inside to be reinforced, and the one without hikae is called 'yawarakaboshi' or 'waboshi', and the one where the back of the boshi is hollowed out is called 'fushinuki' to distinguish.

• 協定文では、両国は韓国の国内政治への干渉を差し控え、かつ韓国政府の依頼で軍事または財政顧問を送る前に、互いに事前承認を求めることで合意した。
• The agreement stated that both nations had to withhold from interfering with the national politics of the Republic of Korea and seek each other's pre-approval before sending the military and financial advisers requested by the Korean government.

• 概して言えば、初期の抄物は純粋な手控え・聞書の形式が多く、後期になるほど右に述べたような複雑な成立ちによるものや集大成形式のものが多くなる。
• As a whole, most of the earliest shomono took the form of notes or verbatim records, as time passed, though, more and more complicated forms, as mentioned above, as well compiled books appeared.

• 内国法人　当該内国法人が支払を受ける当該配当等の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
• A domestic corporation:　The amount obtained by dividing the amount of the dividend, etc. that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one

• 彼はまた彼らの神々、鋳像および金銀の貴重な器物を、エジプトに携え去り、そして数年の間、北の王を討つことを控えます。 (ダニエル書 11:8)
• Also their gods, with their molten images and with their goodly vessels of silver and of gold, he shall carry captive into Egypt; and he shall refrain some years from the king of the north. (Daniel 11:8)

• この上はその帽飾店のところを控えて帰って、ストレーカの写真を持って店へ行って訊ねてみれば、事件の秘密はすっかりさらけ出せるだろうと思います。
• I made a note of the milliner's address and felt that by calling there with Straker's photograph I could easily dispose of the mythical Derbyshire.

• 吸収合併存続株式会社商品取引所が吸収合併消滅会員商品取引所の会員に対して交付する金銭の額が承継資産額から承継債務額を控除して得た額を超える場合
• When the amount of money to be delivered to members of the Member Commodity Exchange Dissolved in an Absorption-Type Merger by the Incorporated Commodity Exchange Surviving an Absorption-Type Merger exceeds an amount obtained by deducting the Amount of Liabilities Succeeded from the Amount of Assets Succeeded

• 控訴の申立が法令上の方式に違反し、又は控訴権の消滅後にされたものであることが明らかなときは、控訴裁判所は、決定でこれを棄却しなければならない。
• When it is clear that an appeal to the court of second instance violates a form specified in laws and regulations, or that it was filed after the expiration of the right to appeal, the court of second instance shall, on a ruling, dismiss said appeal.

• 被告人が刑事施設に収容されている場合において公判期日を指定すべきときは、控訴裁判所は、その旨を対応する検察庁の検察官に通知しなければならない。
• In cases where the accused has been committed to a penal institution, if a trial date is to be designated, the court of second instance shall notify a public prosecutor in the corresponding public prosecutors office to that effect.

• 客層に児童や高齢者を含んだ家族連れを想定している為か、わさびは控えめに握ってある店舗が多く、追加のわさび（これは無料）が回っていることもある。
• Probably because shops expect families including children and elders, wasabi is often added moderately to sushi and sometimes additional wasabi (for free) is rotating on the conveyer belt.

• 仮執行に関する控訴審の裁判に対しては、不服を申し立てることができない。ただし、前条の申立てを却下する決定に対しては、即時抗告をすることができる。
• No appeal may be entered against a judicial decision made by the court of second instance concerning provisional execution; provided, however, that an immediate appeal may be filed against an order to dismiss without prejudice the petition set forth in the preceding Article.

• 前編第一章から第七章までの規定は、特別の定めがある場合を除き、控訴審の訴訟手続について準用する。ただし、第二百六十九条の規定は、この限りでない。
• The provisions of Part II, Chapter I to Chapter VII, except as otherwise provided, shall apply mutatis mutandis to court proceedings in the second instance; provided, however, that this shall not apply to Article 269.

• 控訴をする権利の放棄は、控訴の提起前にあっては第一審裁判所、控訴の提起後にあっては訴訟記録の存する裁判所に対する申述によってしなければならない。
• A right to file an appeal to court of second instance shall be waived by making a statement to the court of first instance if it is before the filing of an appeal to court of second instance, and to the court where the case record exists if it is after the filing of an appeal to court of second instance.

• 文部省は学校教育における戦時色の払拭に努め、武道の免許状も無効扱いとされ、「武道」という言葉自体に軍事的な意味合いを含むとして使用は控えられた。
• The Ministry of Education attempted to cast aside anything of a wartime nature from school education, treating martial arts licenses as void and avoiding the use of the term 'martial arts,' claiming that it contained some military meaning.

• その後の三・一五事件の影響で公判は紆余曲折の経緯をたどり、1929年12月の大阪控訴院判決では18名に対し懲役7年以下とより厳しい量刑となった。
• Under the influence of the Affair on March 15, the public trial underwent a complicated processes, and in the decision by Osaka koso-in (Osaka court of appeal) of December 1929, 18 criminals were sentenced to severe assessment of a case of imprisonment with hard labor less than seven years.

• また、『愚管抄』は成立自体はすこしくだるものの、乱にかかわったひと（源雅頼）の日記を手控えとして利用しており、こちらも史料として尊重されている。
• Although 'Gukansho' was completed a bit later, it refers to a diary of MINAMOTO no Masayori, who was involved in the disturbance, and is therefore relied on as an historical material.

• 坂本家が主君に差し出した『先祖書指出控』には、「先祖、坂本太郎五郎、生国山城国、郡村未だ詳らかならず、仕声弓戦之難を避け、長岡郡才谷村に来住す。
• 'Copy of Submitted Document about Ancestor' reads 'Ancestor, Taro Goro SAKAMOTO was born in Yamashiro no kuni, although the details such as which county and village in Yamashiro no kuni are yet to be known. He escaped a war disaster and arrived at and settled in Saitani-mura village of Nagaoka-gun county.

• 内国法人　当該内国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
• A domestic corporation:　The amount obtained by dividing the amount of the dividend of profit that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one

• 内国法人　当該内国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
• A domestic corporation:　The amount obtained by dividing the amount of the distribution of profit that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one

• 内国法人　当該内国法人が支払を受ける当該収益の分配の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
• A domestic corporation:　The amount obtained by dividing the amount of the distribution of proceeds that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one

• 各有形固定資産に対する減価償却累計額は、当該各有形固定資産の金額から直接控除し、その控除残高を当該各有形固定資産の金額として表示することができる。
• Accumulated depreciation for the respective tangible assets may be deducted directly from the amount of said respective tangible assets and the outstanding amount of the deduction and may be indicated as the amount of said respective tangible assets.

• 2009年以降も桂春菜の3代目桂春蝶、笑福亭小つるの笑福亭枝鶴、桂つく枝の5代目桂文三など、長く途絶えていた大名跡や著名な名跡の襲名が控えている。
• In 2009 grand household or famous names which have been long in disuse were expected to be assumed: Haruna KATSURA will be rechristened Shuncho KATSURA III, Kotsuru SHOFUKUTEI Shikaku SHOFUKUTEI, and Tsukushi KATSURA Bunzo KATSURA V.

• 前二項に規定する期間中に、次の各号の一に該当する期間がある場合においては、その日数及びその期間中の賃金は、前二項の期間及び賃金の総額から控除する。
• If the period mentioned in the preceding two paragraphs includes any of the following items, the number of days and the wages in such a period shall be excluded from the days and total amount of wages under the preceding two paragraphs

• 控え（控線を含む。以下この節において同じ。）のみで頂部を安定させるときは、控えは、三以上とし、その末端は、堅固な控えぐい、鉄骨等に固定させること。
• In the case that the top portion is to be stabilized with stays (including staying wires, hereinafter the same shall apply in this Section) only, to use three or more stays and each end of the stays is secured to a sound tie bar, iron frame, etc.

• 第百六十一条第八号ロに掲げる年金　その支払を受けるべき年金の額から六万円にその支払を受けるべき年金の額に係る月数を乗じて計算した金額を控除した金額
• Pension listed in Article 161(viii)(b):　The amount of pension receivable, after deducting therefrom the amount calculated by multiplying 60,000 yen by the number of months corresponding to the said amount of pension receivable

• イギリスやドイツでは悪魔の魚と呼ばれるなど、その外見が忌み嫌われ食べることは控えられていたが、寿司店などの日本料理店では消費されるようになっている。
• Called 'devil fish' in England and Germany, it has been anathema to many due to its appearance and has been avoided for consumption, but it is beginning to be consumed at Japanese restaurants such as the sushi shops.

• 事業主は、当該事業に係る労働保険料の額のうち当該労働保険料の額から第一項及び前項の規定による被保険者の負担すべき額を控除した額を負担するものとする。
• The business operator shall bear the amount of the labor insurance premiums pertaining to such business after deducting, from such amount, the amount to be borne by the insured pursuant to the provisions of paragraph (1) and the preceding paragraph.

• イーター機構の職員に支払われる報酬には、基本給、家族手当、社会保障が含まれる。内部税、年金制度、社会福祉についての控除が、この報酬から差し引かれる。
• The remuneration paid to members of the staff of the ITER Organization shall include basic salary, and family and social allowances. Contributions and deductions shall be made from these emoluments in respect of internal tax, the pension scheme and social welfare.

• 最高裁判所の判例がない場合に、大審院若しくは上告裁判所たる高等裁判所の判例又はこの法律施行後の控訴裁判所たる高等裁判所の判例と相反する判断をしたこと。
• In the event that there is no Supreme court precedent, a determination has been rendered that conflicts with a precedent of the former Supreme Court (daishin'in) or a high court that was the court of the final appellate instance, or that conflicts with a precedent of a high court that was the court of second instance at a time after the enforcement date of this Act.

• 頼朝の安否を心配する妻北条政子に対して巻狩に参加せず鎌倉に残っていた弟源範頼が「範頼が控えておりますので（ご安心ください）。」と見舞いの言葉を送った。
• Yoritomo's wife Masako HOJO, who was worried about his safety, received words of sympathy from Yoritomo's brother, MINAMOTO no Noriyori, who had remained in Kamakura without participating in the Makigari, saying, '(Please feel easy) because Noriyori is here.'

• 前項の規定により控除すべき集団投資信託の信託財産について納付した所得税の額は、当該集団投資信託の収益の分配の額の計算上、当該収益の分配の額に加算する。
• The amount of income tax paid with respect to the trust property under a group investment trust that is to be deducted pursuant to the provision of the preceding paragraph shall, in the calculation of the amount of distribution of profit from the said group investment trust, be added to the amount of distribution of profit.

• 第百六十一条第八号ロ（国内源泉所得）に掲げる年金　その支払われる年金の額から六万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額
• Pension listed in Article 161(viii)(b) (Domestic Source Income):　The amount that remains after deducting, from the amount of pension to be paid, the amount calculated by multiplying 60,000 yen by the number of months corresponding to the said amount of pension to be paid

• 附帯控訴は、控訴の取下げがあったとき、又は不適法として控訴の却下があったときは、その効力を失う。ただし、控訴の要件を備えるものは、独立した控訴とみなす。
• An incidental appeal shall cease to be effective when an appeal to the court of second instance is withdrawn or an appeal to the court of second instance is dismissed as unlawful without prejudice; provided, however, that an incidental appeal that meets the requirements for an appeal to the court of second instance shall be deemed to be an independent appeal to the court of second instance.

• 九平方メートル（出演者が五名を超える場合は、九平方メートルに五名を超える人数の一名につき一・六平方メートルを加えた面積）以上の出演者用の控室があること。
• There must be a green room of at least 9 square meters (in cases where there are more than 5 entertainers, there must be an additional 1.6 square meters for each additional entertainer) for use by the entertainers.

• なににもまして、君主が憎悪されるのは、すでに述べたように、強欲となり臣民の財産や婦女子を侵害することであり、君主はこの二つを差し控えなければなりません。
• It makes him hated above all things, as I have said, to be rapacious, and to be a violator of the property and women of his subjects, from both of which he must abstain.

• 終局判決前の裁判は、控訴裁判所の判断を受ける。ただし、不服を申し立てることができない裁判及び抗告により不服を申し立てることができる裁判は、この限りでない。
• Any judicial decision made prior to a final judgment shall be subject to a determination made by the court of second instance; provided, however, that this shall not apply to a judicial decision against which no appeal may be entered and a judicial decision against which an appeal may be entered by filing an appeal against a ruling.

• 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の法第四十条の四第一項に規定する適用対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item

• 効用から独立したものとしての抽象的な権利という概念から、私の議論に有利な点が引き出されようとも、私はそれを差し控えると言っておくのは、妥当なことでしょう。
• It is proper to state that I forego any advantage which could be derived to my argument from the idea of abstract right, as a thing independent of utility.

• 被告人の利益のため原判決を破棄する場合において、破棄の理由が控訴をした共同被告人に共通であるときは、その共同被告人のためにも原判決を破棄しなければならない。
• When the court of second instance reverses the judgment of the court of first instance in favor of the accused and the grounds therefor are common to a codefendant who appealed, the court shall also reverse said judgment in favor of said codefendant.

• 前項の場合において、組合員は、分配する組合財産の帳簿価額から同項の額を控除して得た額を、経済産業省令で定めるところにより組合契約書に記載しなければならない。
• In cases under the preceding paragraph, the partners shall stipulate the amount obtained by deducting the amount set out in the preceding paragraph from the book value of the assets of a Partnership to be distributed in the Written Partnership Agreement as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 岩戸隠れの際は岩戸の脇に控えており、アマテラスが岩戸から顔をのぞかせた時、アマテラスを引きずり出した（『日本書紀』の一書や『古語拾遺』では「引き開けた」）。
• While Amaterasu (the Sun Goddess) was hiding herself in a cave (Iwadokakure), Tajikarao was staying at the side of the cave and, when Amaterasu peeked out, he pulled her out of the cave ('forcing the rock wide open' according to 'Nihonshoki' and 'Kogo-shui' - History of the Inbe clan),

• 第二項の規定による同項各号に定める金額の控除については、同項第一号に定める金額、同項第二号に定める金額及び同項第三号に定める金額の順に控除を行うものとする。
• The deduction of the amount specified in the items of paragraph (2) under the provisions of said paragraph shall be made first with the amount specified in item (i) of said paragraph and then sequentially with the amount specified in item (ii) of said paragraph and the amount specified in item (iii) of said paragraph.

• 令第十三条に規定する負債の額は、貸借対照表の負債の部に計上されるべき負債の額（保証債務の額を含む。）から非居住者に対する債務の額を控除して算定するものとする。
• The amount of liabilities prescribed in Article 13 of the Order shall be calculated by deducting the amount of liabilities to Non-Residents from the amount of liabilities (including the amount of guaranteed debts) to be recorded in the liability section of the balance sheet.

• イ及びロに掲げる区分に該当する場合以外の場合　再生計画案の提出前二年間の再生債務者の収入の合計額からこれに対する所得税等に相当する額を控除した額を二で除した額
• Any case other those set forth in (a) and (b):　The amount obtained by dividing by two the amount that remains after deducting, from the total amount of income earned by the rehabilitation debtor for the two years prior to the submission of the proposed rehabilitation plan, the amount of income tax, etc. imposed on such total amount

• 控訴は、判決書又は第二百五十四条第二項の調書の送達を受けた日から二週間の不変期間内に提起しなければならない。ただし、その期間前に提起した控訴の効力を妨げない。
• A appeal to the court of second instance shall be filed within an unextendable period of two weeks from the day on which a service of a judgment document or of a record set forth in Article 254(2) is received; provided, however, that this shall not preclude the effect of an appeal to the court of second instance filed prior to that period.

• 柔帽子・控え無しの三ツガケは、弦を掛ける感触が掴み易く且つ手首が自由な事から、初心者が弓を引き始める頃、または未経験者が体験的に弓を引く際に使わせる事もある。
• Mitsugake without yawaraka boshi and hikae is sometimes used when a beginner starts to draw a bow or when an amateur experimentally does so because the feel of setting a string is easy and the wrist can move freely.

• その後、伊能家から献納された伊能図の控えは東京大学の附属図書館に保管されることとなったが、これも大正12年（1923年）の関東大震災ですべて焼失してしまった。
• Later, the duplicate copy of Ino map dedicated by the Ino family was kept at Tokyo University Library, but it was also burned down at the time of the Great Kanto Earthquake in 1923.

• 無理やりに慎重で控えめな状態を強いられている人たちのなかに、活発で独立心に富む性格を育むような資質の人がいれば、彼らは間違いなく軛にたいして反抗するでしょう。
• If there be among those whom it is attempted to coerce into prudence or temperance, any of the material of which vigorous and independent characters are made, they will infallibly rebel against the yoke.

• 前条本文に規定する場合のほか、控訴裁判所が第一審判決を取り消す場合において、事件につき更に弁論をする必要があるときは、これを第一審裁判所に差し戻すことができる。
• In addition to the case prescribed in the main clause of the preceding Article, where the court of second instance revokes the judgment of first instance, if additional oral arguments concerning the case are necessary, it may remand the case to the court of first instance.

• 控訴の申立が明らかに控訴権の消滅後にされたものであるときは、第一審裁判所は、決定でこれを棄却しなければならない。この決定に対しては、即時抗告をすることができる。
• When it is clear that a appeal to the court of second instance has been filed after the right to appeal has expired, the court of first instance shall, on a ruling, dismiss such an appeal. An immediate appeal against such a ruling may be filed.

• 控訴裁判所は、控訴趣意書に包含されない事項であつても、第三百七十七条乃至第三百八十二条及び第三百八十三条に規定する事由に関しては、職権で調査をすることができる。
• The court of second instance may conduct examinations ex officio with regard to the items set forth in the provisions of Article 377 through Article 382 and Article 383, even when these are not covered in the statement of the reasons for appeal to the court of second instance.

• 機構は、第一項に規定する積立金の額に相当する金額から同項の規定による承認を受けた金額を控除してなお残余があるときは、その残余の額を国庫に納付しなければならない。
• When there remains any surplus after deducting the amount approved pursuant to the provisions of paragraph (1) from the amount equivalent to the amount of the reserve funds prescribed in said paragraph, NEDO shall pay the remaining surplus to the national treasury.

• 沿線には海水浴場が多く、三方五湖といった観光地を控えていることから行楽・観光路線となっているが、沿線の通学としても利用されており、朝夕は一部区間で混雑が激しい。
• As there are many bathing beaches and there are tourist sites like Mikatagoko Lake along the line, the line is regarded as one of resorts and tourism line, but it is also used as the line of commuters and some sections are very crowded in the morning and evening.

• 法第四十条の五第二項の規定による控除未済配当等の額（同項に規定する控除未済配当等の額をいう。以下この項において同じ。）の控除については、次に定めるところによる。
• The deduction of the amount equivalent to the remaining amount of a dividend, etc. after deduction under the provisions of Article 40-5, paragraph (2) of the Act (meaning the remaining amount of a dividend, etc. after deduction prescribed in said paragraph; hereinafter the same shall apply in this paragraph) shall be made as specified as follows:

• 前項に規定する「公益目的取得財産残額」とは、第一号に掲げる財産から第二号に掲げる財産を除外した残余の財産の価額の合計額から第三号に掲げる額を控除して得た額をいう。
• The 'remaining amount of the public interest purposes acquired property' set forth in the preceding paragraph means the amount that is obtained by deducting the amount listed in item (iii) from the total amount of the value of remaining property which is obtained by excluding the property listed in item (ii) from the property listed in item (i).

• 研究所は、第一項に規定する積立金の額に相当する金額から同項の規定による承認を受けた金額を控除してなお残余があるときは、その残余の額を国庫に納付しなければならない。
• When there is a surplus after deducting the amount for which approval was obtained pursuant to the provisions of paragraph (1) from the amount equivalent to the reserve funds prescribed in said paragraph, the Institute shall turn over this surplus amount to the Treasury.

• 控櫓（ひかえやぐら）とは、江戸時代に江戸幕府公認の芝居小屋（本櫓）が経営難などで興行が出来なくなった場合に、興行権を譲り受けて劇場運営を代行した座元のことである。
• Hikae yagura is Zamoto (leaders of theatrical companies) which took over the performance rights and ran the theaters on behalf of the playhouses (Hon yagura [the three licensed theaters, Edo Sanza]) authorized by the Edo bakufu (Japanese feudal government headed by a shogun) because the playhouses could not give any performance due to financial woes etc. in the Edo period.

• 然し、磯村、秋山両被告は一審判決を不服として控訴したが、東京高等裁判所、仙台高等裁判所の各判決は共に1912年（明治45年）3月29日に上告となり確定判決となる。
• However, both Isomura and Akiyama appealed the first trial, but both the Tokyo and the Sendai High Courts dismissed the appeals on March 29, 1912, thereby fixing the final conclusive judgment.

• 抄物は、講義のために講師の製作する手控え形式のものと、講義の参加者がその内容を筆録した聞書形式のもの、さらに先行抄物を集大成した形式のものに大別することができる。
• Shomono can be classified into three groups: Notes for a lecture created by a speaker, a verbatim record which was written down by an attendant of a lecture, and book compilations of the preceding shomono.

• 古文書には当時の原本（「正文」しょうもん）が宛所の家にそのまま伝わる場合と、下書き（「草案」そうあん/「土代」どだい）が差出人の家に控えとして伝世する場合がある。
• There are two cases of how komonjo survive: when an original document from the time ('shomon' [正文]) has been passed down in the addressee's family, and when a draft ('soan' [草案] or 'dodai' [土代]) has survived in the author's family as a duplicate.

• 西宮北口駅大改造による宝塚線経由での運転や三複線工事による運休などを経て、神戸高速鉄道開通に伴う神戸線のダイヤ改正を目前に控えた1968年2月25日に廃止された。
• After suffering difficult operations such as the train service through a devious route via the Takarazuka Line due to the large-scale reconstruction of Nishinomiya-kitaguchi Station and the suspension of service due to the construction of the sextuple-track section, this train service was discontinued on February 25, 1968, immediately before the revision of the timetable was to be made following the inauguration of Kobe Rapid Transit Railway.

• 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額の合計額
• The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)

• 第百三十七条の規定は、控訴状が第二百八十六条第二項の規定に違反する場合及び民事訴訟費用等に関する法律の規定に従い控訴の提起の手数料を納付しない場合について準用する。
• The provision of Article 137 shall apply mutatis mutandis where a petition for appeal is in violation of Article 286(2) and where fees for filing an appeal to the court of second instance required under the provisions of the Act on Costs of Civil Procedure are not paid.

• 裁判長は、被控訴人に対し、相当の期間を定めて、控訴人が主張する第一審判決の取消し又は変更を求める事由に対する被控訴人の主張を記載した書面の提出を命ずることができる。
• The presiding judge may, by specifying a reasonable period, direct the appellee to submit a document stating his/her allegations against the grounds for seeking revocation or modification of the judgment of the first instance that are alleged by the appellant.

• 農民67名が逮捕され、うち51名が兇徒聚集罪などで起訴されたが、1902年12月25日、仙台控訴審で起訴無効という判決が下り、実質的に全員不起訴という形で決着した。
• Of those 67 peasants arrested in the Kawamata Incident, 51 persons were charged with mass rioting, but on December 25, 1902 the Sendai Court of Appeal finally decided to drop the case and none of them were charged with any crimes.

• 建久4年（1193年）5月28日、曽我兄弟の仇討ちが起こり、頼朝が討たれたとの誤報が入ると、嘆く北条政子に対して範頼は「後にはそれがしが控えておりまする」と述べた。
• On May 28, 1193, the Soga brothers plotted revenge and Noriyori received a report that Yoritomo was killed, then Noriyori said to Masako Hojo who mourned the death 'Don't worry, I 'll take over leading position after Yoritomo'.

• 謙虚で控え目な人柄であったといい、饗応に使う家の広さ、外出時における先払いの下人の数、また使用する食器の質など、万事において大臣としては異例なほど質素に振る舞った。
• Known to be a modest and low-keyed person, he lead an extraordinarily simple life for such a high ranking official as a Minister in every aspect of life including the size of his guest house, the size of his entourage while he was out, and the quality of his dishes.

• 主索、控索及び固定物に取り付ける作業索は、支柱、立木、根株等の固定物で堅固なものに二回以上巻き付け、かつ、クリップ、クランプ等の緊結具を用いて確実に取り付けること。
• To wind up main cable, stay ropes and work ropes at least twice onto the sound stationary objects such as standing trees, stumps, etc., which are stationary and rigid, and fasten such ropes securely using clips, clamps or other fastening tools.

• 法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該配当等の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
• A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act:　The amount obtained by dividing the amount of the dividend, etc. that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one

• 各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該各無形固定資産の金額から直接控除し、その控除残高を当該各無形固定資産の金額として表示しなければならない。
• Accumulated depreciation and accumulated impairment loss for the respective intangible fixed assets shall be deducted directly from the amount of said respective intangible assets, and the outstanding amount of the deduction shall be indicated as the amount of said respective intangible fixed assets.

• 次の各号に掲げる場合には、当該各号の申立てをした者は、訴えを提起する場合の手数料の額から当該申立てについて納めた手数料の額を控除した額の手数料を納めなければならない。
• In the cases listed in the following items, a person who has filed a petition set forth in one of said items shall pay the fee amount calculated by deducting the fee amount already paid for the petition from the amount of the fee payable for filing an action:

• このとき日本は日露戦争を控え、京阪神と日本有数の軍港である舞鶴港をつなぐ交通網の普及が急がれたことから、福知山はその中継地点として福知山線と山陰本線の敷設が行われた。
• At this time, the Fukuchiyama Line and the Sanin Main Line were constructed with Fukuchiyama as a connection; this was due to the fact that expanding the transportation network connecting Keihanshin and Maizuru Port, one of the major military ports in Japan, was an urgent issue in the preparation for the Russo-Japanese War.

• 万寿元年（1024年）の豊明節会においては、任務として五節舞の舞姫を貢進するも、病を口実にその舞姫の控え室に籠もってしまうという事件を引き起こしている（『小右記』）。
• In the Toyoakari no sechi-e (a seasonal court banquet, which took place the day after Niiname-sai festival in November) in 1024, he paid a tribute of Maihime (dancing girl) for Gosechi no mai Dance (dance performance as part of a harvest festival) as his duty; however, he created an incident where he confined himself in the anteroom for the Maihime on the excuse of his illness ('Shoyuki') (The Diary of FUJIWARA no Sanesuke).

• 第一項本文の場合においては、内閣府令で定めるところにより、当該利益を超えて投資主に分配された金額を、出資総額又は第百三十五条の出資剰余金の額から控除しなければならない。
• In the case referred to in the main clause of paragraph (1), the amount distributed to the Investors in excess to the relevant Profits shall be deducted from the total amount of investment or the investment surplus as prescribed in Article 135 as provided by a Cabinet Office Ordinance.

• 控訴状に第一審判決の取消し又は変更を求める事由の具体的な記載がないときは、控訴人は、控訴の提起後五十日以内に、これらを記載した書面を控訴裁判所に提出しなければならない。
• If the grounds for seeking revocation or modification of the judgment of the first instance are not stated specifically in the petition for appeal, the appellant shall submit a document containing such statement to the court of second instance within fifty days from the filing of the appeal to court of second instance.

• 高倉流では、宮中に納める場合など、普通は松と橘のみだが（旧儀御服記）、徳川家祥（のちの家定）におさめたものは女子用のように松梅橘の三種とした（有職文化研究所蔵調進控）。
• In Takakura school, fans to be delivered to the Imperial court had decorations of pine and mandarin orange only (according to 旧儀御服記), but the fan delivered to Iesachi TOKUGAWA (later Iesada) had three flowers of pine, plum, and mandarin orange, just like a fan for girls (Choshin Hikae in collection of Yusoku Bunka Kenkyujo (Institute of Court Culture)).

• 実際には聞書であっても直接の筆録ではなく講師の手控えを引き写したものであったり、手控えであっても先行する抄物を参照しつつ作り上げられたものであったり、その内容は幅広い。
• Actually, some records were not, in fact, 'verbatim' but rather copies of a speaker's notes, also some notes refer to the preceding shomono, so their contents range widely.

• 課税済配当等の額に相当する金額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• The amount equivalent to the taxed amount of a dividend, etc. shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act

• 法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該利益の配当の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
• A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act:　The amount obtained by dividing the amount of the dividend of profit that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one

• 法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該利益の分配の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
• A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act:　The amount obtained by dividing the amount of the distribution of profit that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one

• 法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該収益の分配の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
• A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act:　The amount obtained by dividing the amount of the distribution of proceeds that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one

• 明治時代に入ると日露戦争を控え、京阪神と日本有数の軍港である舞鶴港とをつなぐ交通網の普及が急がれた理由から、福知山はその中継地点として軍用鉄道の福知山線の整備がなされた。
• During the Meiji period, the Fukuchiyama Line, which was used as a military railroad, was improved by setting Fukuchiyama as a connecting point; this was carried out due to the fact that expanding the transportation network connecting Keihanshin (Kyoto, Osaka and Kobe area) and Maizuru Port, which was one of the major military ports in Japan, was seen as an urgent issue in preparation for the Russo-Japanese War.

• これに対して日英通商航海条約の締結を間近に控えた第2次伊藤内閣は警戒感を強め、また衆議院第1党の自由党も条約改正に関しては政府の漸進主義に賛同していたために反発を強めた。
• The second Ito cabinet became wary of the situation with the signing of the Anglo-Japanese Treaty of Commerce and Navigation near at hand, and the Liberal Party, which was the first party of the House of Representatives, strengthened the opposition from supporting the government's idea of step-by-step revisions to the treaty.

• 法第四十条の五第一項の規定による課税済配当等の額（同項に規定する課税済配当等の額をいう。以下この条において同じ。）に相当する金額の控除については、次に定めるところによる。
• Deduction of the amount equivalent to the taxed amount of a dividend, etc. under the provisions of Article 40-5, paragraph (1) of the Act (meaning the taxed amount of a dividend, etc. prescribed in said paragraph; hereinafter the same shall apply in this Article) shall be made as specified as follows:

• 左の事由があることを理由として控訴の申立をした場合には、控訴趣意書に、その事由があることの充分な証明をすることができる旨の検察官又は弁護人の保証書を添附しなければならない。
• When an appeal to the court of second instance has been filed based on one of the grounds listed in the following items, the statement of the reasons for appeal shall be accompanied by a written guarantee from the public prosecutor or counsel which indicates that there is sufficient proof of the existence of the items:

• 部材又は架設用設備の落下又は倒壊により労働者に危険を及ぼすおそれのあるときは、控えの設置、部材又は架設用設備の座屈又は変形の防止のための補強材の取付け等の措置を講ずること。
• When it is liable to cause dangers to workers due to fall or collapse of members or installing equipment, to take measures such as installing stays and attaching reinforcing materials to prevent the buckling or deformation of the members and the installing equipment.
• When it is liable to cause dangers to workers due to fall or the collapse of members or installing equipment, to take measures such as installing stays and attaching reinforcing materials to prevent the buckling or deformation of the members and the installing equipment.

• 第百六十一条第九号に掲げる賞金　その金額（金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額）から五十万円を控除した残額
• Monetary award listed in Article 161(ix):　The amount that remains after deducting 500,000 yen from the amount of monetary award (in the case where monetary award is paid in property other than money: the amount calculated pursuant to the method specified by a Cabinet Order as the value of the property at the time of payment)

• 第五項（第六項後段において準用する場合を含む。）の規定により動産を売却したときは、執行官は、その売得金から売却及び保管に要した費用を控除し、その残余を供託しなければならない。
• When a court execution officer has sold movables pursuant to the provisions of paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to the second sentence of paragraph (6)), he/she shall deduct the expenses required for the sale and retention from the proceeds of such sale and make a statutory deposit of the remainder.

• 第一審の確定判決と控訴を棄却した確定判決とに対して再審の請求があつたときは、控訴裁判所は、決定で第一審裁判所の訴訟手続が終了するに至るまで、訴訟手続を停止しなければならない。
• When a request for a retrial has been filed against a judgment in first instance and against the dismissal of an appeal to the court of second instance which have become final and binding, the court of second instance shall, by judicial order, stay any of its related court proceedings until the court proceedings in the court of first instance have been concluded.

• 法第四十条の五第一項に規定する居住者に係る同項に規定する外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 40-5, paragraph (1), item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 40-5, paragraph (1) of the Act that is the affiliated foreign company of a resident prescribed in said paragraph:　The amount specified in said item with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその内国法人が納付する控除対象外国法人税の額とみなされる部分の金額
• The part that is deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 66-7, paragraph (1) of the Act are applied in the applicable business year to said amount of foreign corporation tax after the reduction.

• 当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその連結法人が納付する控除対象外国法人税の額とみなされる部分の金額
• The part that is deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 66-7, paragraph (1) of the Act are applied in the applicable business year to said amount of foreign corporation tax after the reduction.

• そしてシルバーはほとんどたきびがあたらない後ろにひかえていたが、たっぷり食べ、何か用があるときはすぐ前にとんできて、僕らが談笑しているときには控えめにそれに加わったりもした。
• And there was Silver, sitting back almost out of the firelight, but eating heartily, prompt to spring forward when anything was wanted, even joining quietly in our laughter

• 第二項の規定による訴訟費用の負担の裁判は、本案判決に対し適法な控訴があったときは、その効力を失う。この場合においては、控訴裁判所は、訴訟の総費用について、その負担の裁判をする。
• A judicial decision on the burden of court costs made under the provision of paragraph (2) shall cease to be effective when a lawful appeal to the court of second instance is filed against a judgment on merits. In this case, the court of second instance shall make a judicial decision on the burden of the total costs of the suit.

• 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):

• 判決書には、控訴の趣意及び重要な答弁について、その要旨を記載しなければならない。この場合において、適当と認めるときは、控訴趣意書又は答弁書に記載された事実を引用することができる。
• A written judgment shall contain a summary of the reasons for the appeal and any material answer. In this case, if the court finds it to be appropriate, it may quote facts contained in the statement of the reasons for appeal or the written answer.

• 家康が家臣たちを集めた時に突然「一番美味い食べ物とは何か」と尋ねた際に、他の者たちがそれぞれが答えをならべたのが、家康がそばで控えていた梶にも尋ねると、「それは塩です」と答えた。
• When Ieyasu abruptly asked his retainers at a party 'What is the most delicious food?,' each of the retainers answered; then, Ieyasu also asked Okaru who was attending by Ieyasu, she answered, 'It's salt.'

• 前項の場合において、納付金の額の一部につき納付があったときは、その納付の日以降の期間に係る延滞金の額の計算の基礎となる納付金の額は、その納付のあった納付金の額を控除した額とする。
• In a case of the preceding paragraph, when a portion of the amount of Levy is paid, the amount of Levy that is the principal amount for the calculation of the delinquent charge pertaining to the period after the date of said payment shall be the amount remaining after deducting the amount of said payment from the amount of said Levy.

• 前年以前三年内の一の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係る控除未済配当等の額の控除については、次に定めるところによる。
• Deduction of the remaining amount of a dividend, etc. after deduction that pertains to the taxed amount of a dividend, etc. that still remains after making the deduction pursuant to the provisions of Article 40-5, paragraph (1) of the Act in a year during the three years preceding the relevant year shall be made as specified as follows:

• ウィキメディア財団は米国IRSコード501(c)(3)部に基づき設立された非営利慈善組織であるため、米国内の個人または団体からの寄付については、税控除の対象となる場合があります。
• Wikimedia Foundation is a non-profit charity established in the United States under the US IRS Code Section 501(c)(3), and, for that reason, donations from persons or entities located in the United States may benefit from tax deductible status.

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

• 各社が独自に定めた糖類量の「標準値」からマイナス2.5g/100ml未満の場合『当社標準品に比較』という注意書き付きで「微糖」「低い」「少ない」「控えめ」等の表現が使用可能となる。
• Such labels as 'Trace-sugar,' 'Low,' 'little,' 'Moderate' and so on can be used by attaching a warning label, 'Compared with our standard product,' if the content equals each company's own 'Standard value' of sugars minus less than 2.5 g/100 ml.

• 元は阪鶴鉄道・京都鉄道が計画していた路線だが、日露戦争を控え着工を急ぐ必要性から1904年に官設で福知山～綾部～新舞鶴（現在の東舞鶴）間と支線が開通、阪鶴鉄道に貸与されて開業した。
• Originally, the Maizuru Line was a joint plan between the Hankaku Railway Company and the Kyoto Railway Company but with the Russo-Japanese War looming, the Japanese government needed to bring the schedule forward, so the government took over and opened the line, which ran from Fukuchiyama Station to Shin-Maizuru Station (present day Higashi-Maizuru Station) via Ayabe Station, and branch lines, in 1904 and then leased it to the Hankaku Railway Company.

• しかし、もしだれかが人を悲しませたとすれば、それはわたしを悲しませたのではなく、控え目に言うが、ある程度、あなたがた一同を悲しませたのである。 (コリント人への第二の手紙 2:5)
• But if any has caused sorrow, he has caused sorrow, not to me, but in part (that I not press too heavily) to you all. (2 Corinthians 2:5)

• 控訴裁判所は、訴えを不適法として却下した第一審判決を取り消す場合には、事件を第一審裁判所に差し戻さなければならない。ただし、事件につき更に弁論をする必要がないときは、この限りでない。
• The court of second instance, when revoking the judgment of first instance that has dismissed the action as unlawful without prejudice, shall remand the case to the court of first instance; provided, however, that this shall not apply where additional oral arguments concerning the case are not necessary.

• 控訴裁判所は、異議を不適法として却下した第一審判決を取り消す場合には、事件を第一審裁判所に差し戻さなければならない。ただし、事件につき更に弁論をする必要がないときは、この限りでない。
• The court of second instance, when revoking the judgment of first instance that has dismissed an objection as unlawful without prejudice, shall remand the case to the court of first instance; provided, however, that this shall not apply where additional oral arguments concerning the case are not necessary.

• 純財産額（内閣府令で定めるところにより、資産の合計金額から負債の合計金額を控除して算出した額をいう。）が、公益又は投資者保護のため必要かつ適当なものとして政令で定める金額に満たない者
• a person whose Net Assets (meaning the figure obtained by deducting the total amount of liabilities from the total amount of assets pursuant to the provisions of a Cabinet Office Ordinance) are less than the amount of money specified by a Cabinet Order as necessary and appropriate for the public interest or protection of investors;

• 控訴趣意書がこの法律若しくは裁判所の規則で定める方式に違反しているとき、又は控訴趣意書にこの法律若しくは裁判所の規則の定めるところに従い必要な疎明資料若しくは保証書を添附しないとき。
• The statement of the reasons for appeal violates a form set forth in this Code or the Rules of Court, or the statement of the reasons for appeal is not accompanied by the necessary materials or a written guarantee pursuant to this Code or the Rules of Court; or

• ウィーナを残していきたくなかったのと、殺人欲を満たし始めたらタイムマシンに害が及ぶかもしれないという信念があればこそ、展示室をまっすぐに出て、声の聞こえた蛮人を殺すのを控えたのです。
• Only my disinclination to leave Weena, and a persuasion that if I began to slake my thirst for murder my Time Machine might suffer, restrained me from going straight down the gallery and killing the brutes I heard.

• 第一項の破産手続開始の決定に係る破産手続においては、再生債権であった破産債権については、その破産債権の額は、従前の再生債権の額から同項の再生計画により弁済を受けた額を控除した額とする。
• In the bankruptcy proceedings based on an order of commencement of bankruptcy proceedings set forth in paragraph (1), the amount of a bankruptcy claim that has been a rehabilitation claim shall be the amount obtained by deducting any amount paid based on the rehabilitation plan from the initial amount of the rehabilitation claim.

• 控訴の提起があったときは、第一審裁判所による控訴却下の決定があった場合を除き、第一審裁判所の裁判所書記官は、遅滞なく、控訴裁判所の裁判所書記官に対し、訴訟記録を送付しなければならない。
• When an appeal to court of second instance has been filed, except in cases where the court of first instance has issued an order to dismiss said appeal without prejudice, a court clerk of the court of first instance shall forward the case record to a court clerk of the court of second instance without delay.

• 明治政府草創期の朝令暮改や百家争鳴状態を解消するため、廃藩置県の断行を控えた明治4年（1871年）6月、西郷、大久保、岩倉、三条実美達から、木戸がただひとり参議となるように求められる。
• In order to resolve 'chorei bokai' (issuing orders in the morning and revising them in the evening) and a state of 'let a hundred schools of thought contend' at the start of the Meiji government, Kido was asked by Saigo, Okubo, Iwakura, and Sanetomi SANJO to be the sole sangi just before the feudal domains were abolished to be replaced by new prefectures in July 1871.

• 行為の規則は、行使するにせよ差し控えるにせよ、法や世論で強制されてきましたが、これを決定づけるもう一つの大きな原理は、人類がその世俗の主人や神々の想像上の好悪に対して抱く奴隷根性です。
• Another grand determining principle of the rules of conduct, both in act and forbearance, which have been enforced by law or opinion, has been the servility of mankind towards the supposed preferences or aversions of their temporal masters, or of their gods.

• この部屋は、表敬訪問のために訪れた来客が最初に案内される控えの間として使用されたり、晩餐会の招待客が国・公賓に謁見したり、条約・協定の調印式や国・公賓とのインタビュー等に使用されている。
• This room is used for various purposes: as an antechamber where guests paying a courtesy visit are first ushered into, as a place where dinner party guests first meet state or official guests, as a venue for the signing ceremonies of treaties, and for holding interviews with state or official guests.

• 今日使われているユガケは日本に武士が使用していたユガケとは基本的な作りから異なり、一般的には三ツガケ、或は四ツガケと呼ばれる親指（帽子）と手首（控え）が固めてあるものが使用されるている。
• The yugake which is used today is different from the one used by samurais in Japan in the basic structure, and in general, the one which is called mitsugake (three-fingered shooting glove) or yotsugake (four-fingered shooting glove), the thumb (boshi, a part of a yugake glove covering a thumb) and the wrist (hikae) are reinforced are used.

• 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):

• 当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその内国法人が納付する個別控除対象外国法人税の額とみなされる部分の金額
• The part that is deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 68-91, paragraph (1) of the Act are applied in the applicable consolidated business year to said amount of foreign corporation tax after the reduction.

• 当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその連結法人が納付する個別控除対象外国法人税の額とみなされる部分の金額
• The part that is deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 68-91, paragraph (1) of the Act are applied in the applicable consolidated business year to said amount of foreign corporation tax after the reduction.

• 前条第一項及び前項の規定により減価償却累計額及び減損損失累計額を控除項目として表示する場合には、減損損失累計額を減価償却累計額に合算して、減価償却累計額の項目をもって表示することができる。
• In the case where accumulated depreciation and accumulated impairment loss are indicated as deductions pursuant to the provisions of paragraph (1) of the preceding Article and the preceding paragraph, the accumulated impairment loss may be added to the accumulated depreciation and be indicated under the sub-item of accumulated depreciation.

• 配当等に充てるべき金銭は、第九十八条第一項の規定による分与をした後の収益又はその換価代金から、不動産に対して課される租税その他の公課及び管理人の報酬その他の必要な費用を控除したものとする。
• Money to be allotted to liquidating distribution, etc. shall be the amount obtained by deducting the tax or public charges imposed on the real property, the remuneration for the administrator and any other necessary expenses from the earnings or the realization price remaining after giving any portion thereof under the provisions of Article 98(1).

• 控訴審においては、当事者は、第一審裁判所が管轄権を有しないことを主張することができない。ただし、専属管轄（当事者が第十一条の規定により合意で定めたものを除く。）については、この限りでない。
• In the second instance, the parties may not allege that the court of first instance has no jurisdiction; provided, however, that this shall not apply to an exclusive jurisdiction (excluding one determined by an agreement between the parties pursuant to the provision of Article 11).

• 親指に角を入れ固める事によって、弦の圧力から親指を保護し、控えを固める事によって手首の負担を軽減、また控えによって機械的なバネの効果を持たせ“弓道射法八節”の際有利に働くようになっている。
• Reinforcing the thumb part by putting tsuno inside protects the thumb from a pressure of a string and decreases the burden of a wrist by reinforcing the hikae which gives a mechanical spring effect and yugake advantageously works when doing the 'Kyudo-shaho hassetsu' (eight arts of shooting an arrow).

• 政府は、前項の労働者から徴収する同項の一部負担金に充てるため、厚生労働省令で定めるところにより、当該労働者に支払うべき保険給付の額から当該一部負担金の額に相当する額を控除することができる。
• The government may, as an appropriation to the co-payment set forth in the preceding paragraph collected from the worker set forth in said paragraph, deduct an amount equivalent to said co-payment from the amount of the insurance benefits to be paid to said worker, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare.

• 当該各事業年度において納付をすることとなる法人所得税の額（当該各事業年度において還付を受けることとなる法人所得税の額がある場合には、当該還付を受けることとなる法人所得税の額を控除した残額）
• The amount of corporate income tax payable in the relevant business year (where there is any amount of corporate income tax to be refunded in the relevant business year, the remaining amount after deducting said amount of corporate income tax to be refunded)

• 公判自体は滝川自身の監禁に対する証言の曖昧さもあって、1959年大阪高等裁判所での控訴判決により確定し、被告2名のうち1名の暴行罪のみを認定した（両名の不退去罪および傷害罪は無罪となった）。
• Because there were unclear points in Takigawa's testimony of his capture during the hearing, the sentence was decided after an appeal to the Osaka Higher Court in 1959, with one of the two defendants being accused of assault (both were acquitted of forcible detainment and inflicting bodily injury).

• 近鉄京都線の架線電圧1500V昇圧（1969年実施）・京阪本線ATS設置（1967年より順次実施）を控え、駅構内の平面交差が列車増発の差し支えになることから、1968年に相互直通運転を廃止。
• However, before raising the line voltage to 1500V (upon compliance in 1969) and the settlement of ATS (Automatic Train Stop system) on the Keihan Main Line (with compliance from 1967 sequentially), the mutual operation was ceased in 1968 because the crossing at grade in the station yard would hinder an increase in the number of trains.

• 前項の場合において、労働保険料の額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の額の計算の基礎となる労働保険料の額は、その納付のあつた労働保険料の額を控除した額とする。
• In the case referred to in the preceding paragraph, if the amount of the labor insurance premiums is partially paid, the amount of the labor insurance premiums to be the basis of calculation of the amount of the delinquency charges pertaining to the period on and after the day on which such partial payment is made, shall be the amount after deducting the amount of the labor insurance premiums so paid.

• 第七項に規定する短期劣後債務又は前項に規定する長期劣後債務について、次の各号に掲げる場合においては、当該各号に定める額を当該短期劣後債務の額又は当該長期劣後債務の額から控除しなければならない。
• With regard to Short-Term Subordinated Debts prescribed in paragraph (7) and Long-Term Subordinated Debts prescribed in the preceding paragraph, in the cases listed in the following items, the amount specified in said respective items shall be deducted from the amount of said Short-Term Subordinated Debts or Long-Term Subordinated Debts:

• 前項の場合には、内閣府令で定めるところにより、出資総額及び第百三十五条の出資剰余金の額（以下「出資総額等」という。）から出資総額等のうち払戻しをした投資口に相当する額を控除しなければならない。
• In the case referred to in the preceding paragraph, the amount equivalent to the refunded Investment Equity shall be deducted from the total amount of investment and investment surplus as provided for in Article 135 (hereinafter collectively referred to as the 'Total Amount of Investment, etc.').

• 投資法人は、投資口の払戻しをしたときは、内閣府令で定めるところにより、投資主名簿に払戻しの記載をし、かつ、出資総額等から出資総額等のうち払戻しをした投資口に相当する額を控除しなければならない。
• When an Investment Corporation has refunded the Investment Equity, it shall state the fact of the refund in the Investors registry and deduct an amount equivalent to the refunded Investment Equity from the Total Amount of Investment, etc., as provided by a Cabinet Office Ordinance.

• 史料編纂に興味を持ち、天明の大火で失った家伝の再編纂を決意、「奥村家系図」、「千家御好表具并諸色寸法控」乾巻・坤巻を著し、茶道具の様式や、茶会のルールなど、貴重な資料を後世に伝える功績を残す。
• He was interested in compiling historical materials, and decided to recompile the family tradition lost during the Great Fire of Tenmei, writing 'A Family Tree of the Okumura Family' and two volumes of 'A Record of Colors and Sizes of Mounting Preferred by the House of Sen,' producing important historical materials concerning styles of tea utensils and tea party rules for posterity.

• 列強は清朝の衰退に乗じて「中国の分割」を進めてきたが、中国国内の抵抗を危惧してその動きは未だ緩慢なものであり、戦争による賠償で得たイギリス領香港を例外として、露骨な領有権要求は差し控えてきた。
• The world powers promoted the 'division of China' as the Qing Dynasty weakened, but their efforts were slow for fear of resistance in China and they refrained from making conspicuous demands for territorial rights in China except Hong Kong which was colonized by the United Kingdom as reparations in the Opium War.

• そして行綱の軍勢は摂津河尻で平氏の船を押さえるなどして都に上る物流を遮断し、入京を目前に控えた義仲や安田義定、源義清 (矢田判官代)、源行家らと共に京都包囲網の一翼として平氏の都落ちを促した。
• And then Yukitsuna's army was successful in blocking the distribution of goods to the capital by attacking vessels of the Taira clan at Kawajiri of Settsu Province, which acted as a part of a network surrounding Kyoto along with Yoshinaka, Yoshisada YASUDA, MINAMOTO no Yoshikiyo (also known as Yada no Hangandai), and MINAMOTO no Yukiie, and others who were about to enter Kyoto, and contributed to the Taira clan's exile from the capital Kyoto.

• 原債権記録に記録可能回数が記録されている場合には、当該記録可能回数（分割記録の記録可能回数にあっては、当該記録可能回数から一を控除した残りの記録可能回数）のうち、分割債権記録における記録可能回数
• In cases where the Recording Ceiling Number is recorded in the Original Monetary Claims Record, the Recording Ceiling Number of the Divided Monetary Claims Record within that number ( regarding the Recording Ceiling Number of the division record, the remaining Recording Ceiling Number after subtracting one from said Recording Ceiling Number).

• 支援センターは、第一項に規定する積立金の額に相当する金額から同項の承認を受けた金額を控除してなお残余があるときは、その残余の額を出資者の出資に対しそれぞれの出資額に応じて納付しなければならない。
• When there is any surplus after deducting the amount approved as under the provision of paragraph (1) from an amount equivalent to the amount of the reserve funds under the provision of paragraph (1), the JLSC shall pay the amount of the surplus to the capital contributors according to the amount of capital contribution.

• その語構成からも窺えるように、「サモラフ」の原義は相手の様子をじっと窺うという意味であったが、奈良時代には既に貴人の傍らに控えて様子を窺いつつその命令が下るのを待つという意味でも使用されていた。
• As its roots suggest, the word 'samorafu' originally conveyed the meaning of carefully watching an opponent's actions; in fact, it was already used in the Nara period to communicate the idea of waiting close by to a nobleman on the lookout while awaiting instructions.

• 本部以外の場所に赴任する場合、職員の報酬は職員規則に定められた強制控除の後、赴任地の生活物価水準に応じた率による調整が行われる。この調整率は、理事会により採択され、赴任地の購買力指数を反映する。
• For the places of employment outside the headquarters, the remuneration of staff shall, after the compulsory deductions set out in these Staff Regulations, be weighted at a rate depending on living conditions in the various places of employment. The weighting shall be adopted by the Council and shall reflect the purchase power in the various places of employment.

• 控訴を棄却した確定判決とその判決によつて確定した第一審の判決とに対して再審の請求があつた場合において、第一審裁判所が再審の判決をしたときは、控訴裁判所は、決定で再審の請求を棄却しなければならない。
• When a retrial has been requested against a final and binding judgment which dismissed an appeal and the judgment of first instance was made final and binding by the court of first instance rendered judgment a retrial, the court of second instance shall dismiss request for a retrial on a ruling.

• 法令の適用に誤があつてその誤が判決に影響を及ぼすことが明らかであることを理由として控訴の申立をした場合には、控訴趣意書に、その誤及びその誤が明らかに判決に影響を及ぼすべきことを示さなければならない。
• When an appeal to the court of second instance has been made on the grounds that there was an error in the application of laws and regulations and it is clear that that error has affected the judgment, the error and the fact that said error would clearly affect the judgment shall be indicated in the statement of the reasons for appeal.

• 第一審又は第二審の確定判決と上告を棄却した確定判決とに対して再審の請求があつたときは、上告裁判所は、決定で第一審裁判所又は控訴裁判所の訴訟手続が終了するに至るまで、訴訟手続を停止しなければならない。
• When a request for a retrial has been filed against a judgment in first or second instance and against a judgment to dismiss a final appeal which have become final and binding, the final appellate court shall, by judicial order, stay any of its related court proceedings until the court proceedings in the court of first instance or the court of second instance have been concluded.

• 当該特定目的会社の特定出資の買受価格が、第百十五条第三項第一号に掲げる額から同項第二号から第五号までに掲げる額の合計額及び同条第一項の規定により分配した金銭の額の合計額を控除して得た額を超えるとき。
• when the purchase price for the Specified Equity of the Specific Purpose Company exceeds the amount obtained by deducting the total sum of the amounts listed in items (ii) to (v) inclusive of Article 115(3) and the total sum of the amounts of monies distributed pursuant to the provisions of paragraph (1) of that Article from the amount set forth in paragraph (3)(i) of that Article; or

• 甲賀郡のある村に、炎に包まれた片輪の車が女を乗せて毎晩のように徘徊しており、それを見た者は祟りがあり、そればかりか噂話をしただけでも祟られるとされ、人々は夜には外出を控えて家の戸を固く閉ざしていた。
• In a certain village of Koga-gun (Koga County), Omi Province, an oxcart on one wheel engulfed in flames, with a woman on itself, was on the prowl almost every night, and those who saw it, or even those who just rumored about it, were said to be cursed, so people refrained from going out at night and tightly shut the doors of their houses.

• 健康面での被害への対策として、黄砂が大量に降っている場合は、砂の微粒子を体内に取り込まないように、眼鏡やマスクを着用する、うがいや手洗い・洗顔を行う、外出を控えるといった処置をとることが挙げられる。
• When lots of kosa is falling, it is considered to take the following measures against damage to health: Wearing eye glasses and a mask to prevent fine sand particles from entering the body, gargling and washing your hands and face, and avoiding going outdoors.

• 九代目が二人の娘に結婚を急がさず、むしろ梨園の外の知識人と自由に恋愛することを推奨するという、当時としては仰天するほど進歩的な考え方を持っていたもの、この新蔵が控えていてくれたからに他ならなかった。
• The reason why the Ninth had a progressive idea, an intellectually overwhelming idea at that time as not forcing his daughters to marry quickly, but encouraging them to enjoy free love with educated people in other than the theatrical world, was because of the existence of Shinzo.

• 幕府当局は各教団の宗旨や教義をめぐる争論には介入を控えるのが通例であったが、本件では一部信者が本山に集団で詰め掛けようとするなど穏当ならざる騒ぎになったため、事案が寺社奉行にもちこまれたわけである。
• Traditionally the bakufu did not get involved in conflicts relating to creed and religious doctrine, but in this case, a disturbance was developped bigger as a group of believers of the sect were to come to the head temple, the matter was brought before the Magistrate of Temples and Shrines.

• 法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該配当等の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
• A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation:　The amount obtained by dividing the amount of the dividend, etc. that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.

• 控訴裁判所は、控訴趣意書を差し出すべき期間経過後に控訴趣意書を受け取つた場合においても、その遅延がやむを得ない事情に基くものと認めるときは、これを期間内に差し出されたものとして審判をすることができる。
• Even in cases where the court of second instance receives a statement of the reasons for appeal after the passage of the period for submitting a statement of the reasons for appeal, if it finds that said delay is due to unavoidable circumstances, it may carry out the proceedings by deeming the statement to have been submitted within said period.

• 控訴裁判所は、憲法の違反があること又は憲法の解釈に誤があることのみを理由として控訴の申立をした事件について、相当と認めるときは、訴訟関係人の意見を聴いて、決定でこれを最高裁判所に移送することができる。
• With regard to a case for which the motion to appeal to the court of second instance was filed solely on the grounds of a Constitutional violation or a misinterpretation of the Constitution, if the court of second instance finds it to be appropriate, it may transfer the case to the Supreme Court by judicial order, after hearing the opinions of the persons concerned in the case.

• 税務署長等は、前項の規定により担保を徴する場合において、その猶予に係る国税につき滞納処分により差し押えた財産があるときは、その担保の額は、その猶予をする金額からその財産の価額を控除した額を限度とする。
• Where the district director of the tax office, etc. requests security pursuant to the provisions of the preceding paragraph, if there is any property seized through the delinquent tax collection procedure with regard to the national tax under a grace period, the amount of such security shall not exceed the amount calculated by deducting the value of such property from the amount under the grace period.

• 控訴裁判所は、民事訴訟費用等に関する法律の規定に従い当事者に対する期日の呼出しに必要な費用の予納を相当の期間を定めて控訴人に命じた場合において、その予納がないときは、決定で、控訴を却下することができる。
• Where the court of second instance has specified a reasonable period and ordered the appellant to prepay, under the provisions of the Act on Costs of Civil Procedure, the expenses necessary for issuing a summons to the parties to appear on the appearance date, but such expenses are not prepaid, the court, by an order, may dismiss the appeal without prejudice.

• 左の事由があることを理由として控訴の申立をした場合には、控訴趣意書に、訴訟記録及び原裁判所において取り調べた証拠に現われている事実であつてその事由があることを信ずるに足りるものを援用しなければならない。
• When an appeal to the court of second instance has been filed based on any of the grounds listed in the following items, facts which appear in the case records and evidence examined by the court of first instance which are sufficient to show the existence of the grounds in the item shall be cited in the statement of the reasons for appeal:

• 控訴の申立が明らかに控訴権の消滅後にされたものである場合を除いては、第一審裁判所は、公判調書の記載の正確性についての異議申立期間の経過後、速やかに訴訟記録及び証拠物を控訴裁判所に送付しなければならない。
• Except in cases where a motion for appeal to the court of second instance has obviously been filed after the right to appeal to the court of second instance has expired, the court of first instance shall, promptly after the passage of the time limit for raising an objection as to the accuracy of the contents of the trial record, send the case record and articles of evidence to the court of second instance.

• 第二項の通知書の送達があつた場合において第一項の最終日の指定が前項の規定に違反しているときは、第一項の規定にかかわらず、控訴申立人に対する送達があつた日の翌日から起算して二十一日目の日を最終日とみなす。
• When written notice as set forth in paragraph (2) has been served, if the designation of the final day set forth in paragraph (1) was made in violation of the provisions of the preceding paragraph, notwithstanding the provisions of paragraph (1), the 21st day after the day following service on the appellant shall be deemed to be said final day.

• 法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
• A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation:　The amount obtained by dividing the amount of the dividend of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.

• 法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
• A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation:　The amount obtained by dividing the amount of the distribution of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.

• 法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該収益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
• A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation:　The amount obtained by dividing the amount of the distribution of proceeds that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.

• 控訴は、地方裁判所が第一審としてした終局判決又は簡易裁判所の終局判決に対してすることができる。ただし、終局判決後、当事者双方が共に上告をする権利を留保して控訴をしない旨の合意をしたときは、この限りでない。
• An appeal to the court of second instance may be filed against a final judgment made by a district court as the court of first instance or a final judgment made by a summary court; provided, however, that this shall not apply where, after a final judgment is made, both parties have made an agreement not to file an appeal to the court of second instance while reserving the right to file a final appeal.

• 二万円又は、当該特定継続的役務提供契約に係る特定継続的役務の対価の総額から提供された特定継続的役務の対価に相当する額を控除した額（二の項において「契約残額」という。）の百分の十に相当する額のいずれか低い額
• 20,000 yen or an amount equivalent to 10 percent of the amount obtained by deducting the amount corresponding to the consideration for the offered Specified Continuous Services from the total amount of consideration for the Specified Continuous Services pertaining to said Specified Continuous Service Contract (hereinafter referred to as the 'remaining amount of the contract' in this table), whichever is lower

• 江川は老中水野忠邦にかばわれて無事だったが、崋山は家宅捜索の際に幕府の保守的海防方針を批判し、そのために発表を控えていた『慎機論』が発見されてしまい、幕政批判で有罪となり、国元田原で蟄居することとなった。
• Egawa was safe, as he was harbored by roju (Shogun's council member) Tadakuni MIZUNO, but Kazan criticized the shogunate's conservative naval defense policy while his house was being searched and, because of that agitation, his personal paper 'Shinkiron,' which he had refrained from publishing, was found by house researchers, whereupon he was deemed guilty of blaming the shogunate's policy; consequently, he was placed under house arrest in his hometown of Tahara.

• 合計額が賃金日額の百分の八十に相当する額を超えるとき（次号に該当する場合を除く。）。　当該超える額（次号において「超過額」という。）を基本手当の日額から控除した残りの額に基礎日数を乗じて得た額を支給する。
• When the total exceeds an amount equivalent to 80 percent of the daily amount of wages (excluding cases falling under the following item),　the amount obtained by multiplying the remainder after deducting said excess amount (referred to as "the excess" in the following item) from the daily amount of the basic allowance by the number of basis days shall be paid;

• 第一号の剰余金の配当等の額の合計額につき法第四十条の五第一項の規定により当該居住者の同項第一号に掲げる事実が生じた日の属する年の前年以前の年分の配当所得の金額又は雑所得の金額の計算上控除された金額の合計額
• The sum of the amounts deducted for calculating the amount of dividend income or miscellaneous income for a year preceding the relevant year including the day on which an event listed in Article 40-5, paragraph (1), item (i) of the Act occurred with regard to said resident, pursuant to the provisions of said paragraph, with regard to the sum of the dividends of surplus, etc. set forth in item (i)

• 東京控訴院判事、横浜地方裁判所部長、水戸地方裁判所所長、東京控訴院部長を経て、明治33年（1900年）大学の3年先輩である鈴木馬左也の推挽によって住友に入り、明治35年（1902年）別子鉱業所支配人となる。
• After working as a judge of Tokyo Appellate Court, a department director of Yokohama District Court, an office manager of Mito District Court and a department director of Tokyo Appellate Court, he joined Sumitomo with help from Masaya SUZUKI in 1902 and became the manager of Besshi Mining Company in 1902.

• 相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額
• In cases where any amounts are deducted pursuant to the provisions of Article 21-12 (Special Exemption for Gift Tax under the Taxation System for Settlement at the Time of Inheritance) of the Inheritance Tax Act (Act No. 73 of 1950), the amount that remains after deducting the total of such deducted amounts from 25 million yen

• 個人又は法人が支払を受ける投資法人の配当等の額につき法第六十七条の十五第五項の規定の適用があつた場合には、当該配当等の額に係る控除外国法人税の額をこれらの者が支払を受ける当該配当等の額に加算するものとする。
• Where the provisions of Article 67-15, paragraph (5) of the Act have applied to the amount of a dividend, etc. of an investment corporation that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend, etc. shall be added to said amount of dividend, etc. that these persons are to receive.

• 訴え若しくは控訴の提起又は民事訴訟法第四十七条第一項若しくは第五十二条第一項の規定若しくはこれらの規定の例による参加の申出　口頭弁論を経ない却下の裁判の確定又は最初にすべき口頭弁論の期日の終了前における取下げ
• the filing of an action or an appeal or of an application for intervention pursuant to the provisions of Article 47, paragraph (1) or Article 52, paragraph (1) of the Code of Civil Procedure or the same rule as that set forth in these provisions:　the fact that a judicial decision of dismissal without prejudice made without oral argument has become final and binding or the withdrawal prior to the closing of the first date for oral argument;

• 前二項の場合には、控訴趣意書に、その事実を疎明する資料を添附しなければならない。第一項の場合には、やむを得ない事由によつてその証拠の取調を請求することができなかつた旨を疎明する資料をも添附しなければならない。
• In the cases set forth in the provisions of the two preceding paragraphs, the statement of the reasons for appeal to the court of second instance shall be accompanied by material which makes prima facie showing of the facts. In a case set forth in the provisions of the paragraph (1), the paper also shall be accompanied by material which makes prima facie showing that examination could not be requested due to unavoidable circumstances.

• 控訴裁判所は、前条の通知をする場合には、同時に訴訟記録の送付があつた旨を検察官又は被告人で控訴申立人でない者に通知しなければならない。被告人に弁護人があるときは、その通知は、弁護人にこれをしなければならない。
• When giving the notice set forth in the preceding Article, the court of second instance shall simultaneously notify the public prosecutor or the accused who is not the appellant to the effect that the case record has arrived. If the accused has defense counsel, said notice shall be given to his/her defense counsel.

• 夫や息子の代わりに公的な場に出る場合があったことが知られ、稙家が関白・藤氏長者に任ぜられた天文 (日本)5年（1536年）の興福寺維摩会には、会翌日に関白就任の奏慶を控えた稙家の代理として興福寺を訪れている。
• It is known that Fusako undertook official duties in place of her husband and sons; on the occasion of Yuimae (a Buddhist service for the Yuima Sutra held at Kofuku-ji Temple) held at Kofuku-ji Temple in 1536, the year when Taneie assumed the positions of Kanpaku and Toshi choja (Chief advisor to the Emperor and the head of the Fujiwara clan), she visited the temple in place of Taneie, who was to offer thanks for being designated a Kanpaku the next day.

• 前項の場合において、第二項一般拠出金の額の一部につき納付があったときは、その納付の日以降の期間に係る延滞金の額の計算の基礎となる第二項一般拠出金の額は、その納付のあった第二項一般拠出金の額を控除した額とする。
• In the case of the preceding paragraph, when the amount of the Paragraph 2 general contribution is partially paid, the amount of the Paragraph 2 general contribution based on which the amount of penal interest pertaining to the period after the day of payment inclusive is calculated shall be the amount obtained by deducing the paid amount of the Paragraph 2 general contribution.

• 会員商品取引所の利益剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余金の額からは控除しないものとする。
• The amount specified in the following items shall be subtracted from the amount of the accumulated profit of a Member Commodity Exchange only in the cases listed in said respective items; provided, however, that the amount equivalent to the book value of the property repaid by the repayment of the contribution shall not be deducted from the amount of the accumulated profit:

• 預託財産の評価額が預託必要額（当該商品取引員の保全対象財産の額から他の委託者資産保全措置を講じている額を控除した額をいう。）を超過する場合に、当該超過額に相当する金額の範囲内で預託財産の払出しを行おうとする場合
• when the appraised amount of the Deposited Property exceeds the Necessary Amount for the Deposit (the amount calculated by deducting the amount for the other Measures for Customer Assets Preservation from the amount of the Property Subject to Preservation of said Futures Commission Merchant), the case where there is an intention to withdraw the Deposited Property within the scope of the amount equivalent to said excess portion;

• 当該関連商品が返還された場合　当該関連商品の通常の使用料に相当する額（当該関連商品の販売価格に相当する額から当該関連商品の返還されたときにおける価額を控除した額が通常の使用料に相当する額を超えるときは、その額）
• if the Related Goods were returned　the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply);

• 前条第三項に規定する賞金　その金額（金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額）から政令で定める金額を控除した残額に百分の十の税率を乗じて計算した金額
• Monetary award prescribed in paragraph (3) of the preceding Article:　The amount calculated by deducting the amount specified by a Cabinet Order from the amount of monetary award (in the case where monetary award is paid in property other than money: the amount calculated pursuant to the method specified by a Cabinet Order as the value of the property at the time of payment), and then multiplying the result by a tax rate of ten percent

• 第二十五条の二十三第五項及び第六項の規定は、法第四十条の十一第一項の規定による同項に規定する課税済配当等の額に相当する金額の控除及び同条第二項の規定による同項に規定する控除未済配当等の額の控除について準用する。
• The provisions of Article 25-23, paragraph (5) and paragraph (6) shall apply mutatis mutandis to a deduction under the provisions of Article 40-11, paragraph (1) of the Act of the amount equivalent to the taxed amount of a dividend, etc. prescribed in said paragraph and a deduction under paragraph (2) of said Article of the remaining amount of dividend, etc. after deduction prescribed in said paragraph.

• 前編（第一審の訴訟手続）第一章から第六章まで（訴え、口頭弁論及びその準備、証拠、判決、裁判によらない訴訟の完結並びに大規模訴訟に関する特則）の規定は、特別の定めがある場合を除き、控訴審の訴訟手続について準用する。
• The provisions of Chapters I to VI (Action; Oral Argument and Preparation Thereof; Evidence; Judgment; Conclusion of Suit Not by Judicial Decision; and Special Provisions Concerning Large-Scale Suit) of the preceding Part (Court Proceedings in First Instance) shall apply mutatis mutandis to the court proceedings in the second instance, except as otherwise provided.

• 日本銀行は、各事業年度の損益計算上の剰余金の額から、第一項又は第二項の規定により積み立てた金額及び前項の規定による配当の金額の合計額を控除した残額を、当該各事業年度終了後二月以内に、国庫に納付しなければならない。
• After deducting the amount reserved as prescribed in paragraphs 1 and 2 and the dividend payments prescribed in the preceding paragraph from the surplus resulting from the settlement of profits and losses for each business year, the Bank of Japan shall pay the remaining surplus to the national treasury within two months after each relevant business year ends.

• 法第四十一条の十二第五項の規定による還付は、同項に規定する償還の際、還付する。この場合において、当該還付をする金額は、同条第三項又は所得税法第百八十一条若しくは第二百十二条の規定により納付すべき金額から控除する。
• A refund under the provisions of Article 41-12, paragraph (5) of the Act shall be made at the time of redemption prescribed in said paragraph. In this case, said amount to be refunded shall be deducted from the amount payable pursuant to the provisions of paragraph (3) of said Article or Article 181 or Article 212 of the Income Tax Act.

• 刑の量定が不当であることを理由として控訴の申立をした場合には、控訴趣意書に、訴訟記録及び原裁判所において取り調べた証拠に現われている事実であつて刑の量定が不当であることを信ずるに足りるものを援用しなければならない。
• When an appeal to the court of second instance has been made on the grounds that a sentence is unreasonable, facts which appear in the case records and evidence examined by the court of first instance which are sufficient to show that the sentence is unreasonable shall be cited in the statement of the reasons for appeal.

• 控訴裁判所は、訴訟記録の送付を受けたときは、速やかに控訴趣意書を差し出すべき最終日を指定してこれを控訴申立人に通知しなければならない。控訴申立人に弁護人があるときは、その通知は、弁護人にもこれをしなければならない。
• When the court of second instance receives the case record that it has been sent, it shall promptly designate the final day by which a statement of the reasons for appeal is to be submitted, and shall notify the appellant thereof. When the appellant has defense counsel, said notice shall also be given to his/her defense counsel.

• 第八条第一項又は第二項の規定により事業主とされる元請負人は、前条第一項の規定によるその使用する労働者以外の被保険者の負担すべき額に相当する額の賃金からの控除を、当該被保険者を使用する下請負人に委託することができる。
• The master contractor deemed as the business operator pursuant to the provision of Article 8, paragraph (1) or (2) may entrust the deduction of the amount equal to the amount to be borne by the insured other than the workers employed by such master contractor, made pursuant to the provision of the preceding Article, paragraph (1), to the subcontractor who employs such insured.

• 不法に管轄を認めたことを理由として原判決を破棄するときは、判決で事件を管轄第一審裁判所に移送しなければならない。但し、控訴裁判所は、その事件について第一審の管轄権を有するときは、第一審として審判をしなければならない。
• When the court of second instance reverses the judgment of the court of first instance on the grounds that it unlawfully found jurisdiction, the case shall, on a judgment, be transferred to the court of first instance that has jurisdiction thereover; provided, however, that the court of second instance shall conduct the trial as the court of first instance when said court has jurisdiction over said case as the court of first instance.

• 厚生労働大臣は、前条第一項の規定により一般拠出金を徴収したときは、機構に対し、徴収した額から当該一般拠出金の徴収に要する費用の額として政令で定めるところにより算定した額を控除した額に相当する金額を交付するものとする。
• The Minister of Health, Labour and Welfare shall deliver the amount of money corresponding to the amount obtained by deducting the amount calculated as prescribed in the Cabinet Order as the amount of expense required for collection of the said general contributions, from the collected amount, to the Agency, when he/she has collected the general contributions pursuant to the provision of Paragraph 1 of the preceding article.

• 原債権記録に記録可能回数が記録されている場合には、当該記録可能回数（分割記録の記録可能回数にあっては、当該記録可能回数から一を控除した残りの記録可能回数）から分割債権記録における記録可能回数を控除した残りの記録可能回数
• In cases where the Recording Ceiling Number is recorded in the Original Monetary Claims Record, the remaining Recording Ceiling Number obtained by deducting the Recording Ceiling Number of the Divided Monetary Claims Record from said Recording Ceiling Number of the Original Monetary Claims Record (regarding the Recording Ceiling Number of the division record, the aforementioned Recording Ceiling Number minus one).

• それは長徳2年（996年）春3月4日、兄弟藤原伊周・藤原隆家の断罪を間近に控えて内裏を退出した中宮定子の二条北宮行啓に、本宮大夫平惟仲以外の上卿が「悉く障りを申し不参」の中で、俊賢は敢えて扈従したことに見出されよう。
• His loyalty can be seen in the event as follows; when Chugu (Empress) Teishi, who had escaped from Dairi (the Inner Palace) just before the execution of brothers FUJIWARA no Korechika and FUJIWARA no Takaie in the spring, on March 30, 996, all the Shokei (the top court officials in charge) other than TAIRA no Korenaka, who had the title of Hongu no daibu (chief of the office of the Imperial Palace), said 'it is better not to go along with her for fear of giving offense,' while Toshikata purposefully acted as a squire.

• 大股集落は『清良記』にも名があることから室町時代初期には街道集落として成立していたものと見られ、『めぐり』にも伯母子峠越えを控えた宿場として機能していたようすが記されており、津田屋・坂口屋等の旅籠の名が伝えられている。
• Since Omata Village was mentioned in 'Seiryoki,' it is considered to have been formed as a village along a major road in the early Muromachi period, and 'Meguri' described the village as an inn town for travelers who crossed Obako Pass and recorded the names of such inns including Tsuda-ya Inn and Sakaguchi-ya Inn.

• 近鉄京都線の架線電圧1500V昇圧（1969年実施）を控え、駅構内の平面交差が列車増発の差し支えになることから京阪電鉄との共同使用をやめ、かつての堀内駅跡に近鉄丹波橋駅を設置して両路線を分離し、相互直通運転を廃止した。
• In consideration of the 1969 boost in trolley voltage to 1500V, the Kintetsu Kyoto Line ended its communal use of Tanbabashi Station with KER because the grade crossing on the station premises became the obstacle to the increasing of its train service, and instead Kintetsu-Tanbabashi Station was set up independently on the site of the former Horiuchi Station, so the Kintetsu Kyoto Line and Keihan Main Line were separated and the mutual extension operation was ended.

• 更正決定に係る法人税の額を基礎として課することとされる加算税（国税通則法第六十九条に規定する加算税をいう。以下この号において同じ。）の額から、猶予対象以外の法人税の額を基礎として課することとされる加算税の額を控除した金額
• The amount obtained by deducting the amount of additional tax (meaning the additional tax prescribed in Article 69 of the Act on General Rules for National Taxes; hereinafter the same shall apply in this item) to be imposed based on the amount of corporation tax not under a grace period from the amount of additional tax to be imposed based on the amount of corporation tax based on the reassessment or determination.
• The amount obtained by deducting the amount of additional tax (meaning additional tax prescribed in Article 69 of the Act on General Rules for National Taxes; hereinafter the same shall apply in this item) to be imposed based on the amount of corporation tax not under a grace period from the amount of additional tax to be imposed based on the amount of corporation tax based on the reassessment or determination.

• 投資法人は、その投資主に対し、第百三十一条第二項の承認を受けた金銭の分配に係る計算書に基づき、利益を超えて金銭の分配をすることができる。ただし、貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることはできない。
• An Investment Corporation may distribute any monies that are in excess of its Profits pursuant to the statements related to the distribution of monies approved under Article 131, paragraph (2); provided, however, that such monies shall not exceed the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated on the balance sheet.

• これは元々比較的高齢の未婚女性が振袖を着るのがためらわる場合など、こういうときは訪問着を着用するところを比較的控えなものにするため、年齢相応の落ち着きを表わすためということで未婚女性に着られるようになったという経緯がある。
• This custom came about because of some instances in which a relatively elderly unmarried woman may be hesitant to wear furisode; in such instances, she would normally wear homongi (semi-formal kimono for women), but tomesode came to be worn in its place in order to give relatively modest appearance and the appearance of composure appropriate for her age.

• 室町幕府を滅ぼし天下人を目前に控えて横死した織田信長の後継として、豊臣秀吉が天下人となると、秀吉は関白に昇り、徳川家康や前田利家などの重臣が二位・三位に叙せられると、従四位はその嫡子や重臣の位階として発令されるようになる。
• When Hideyoshi TOYOTOMI conquered the country as a successor to Nobunaga ODA, who overthrew the Muromachi bakufu, but died a violent death with the conquering of the country in sight, Hideyoshi advanced to kanpaku (chief advisor to the Emperor), while chief vassals such as Ieyasu TOKUGAWA and Toshiie MAEDA were granted Nii (Second Rank) and Sanmi (Third Rank), and Jushii began being issued as court ranks for their legitimate children and chief vassals.

• 個人又は法人が支払を受ける特定目的会社の利益の配当の額につき法第六十七条の十四第四項の規定の適用があつた場合には、当該利益の配当の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の配当の額に加算するものとする。
• Where the provisions of Article 67-14, paragraph (4) of the Act has applied to the amount of a dividend of profit of a special purpose company that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of dividend of profit shall be added to said amount of dividend of profit that these persons are to receive.

• 次に掲げる事由がある場合には、確定した終局判決に対し、再審の訴えをもって、不服を申し立てることができる。ただし、当事者が控訴若しくは上告によりその事由を主張したとき、又はこれを知りながら主張しなかったときは、この限りでない。
• Where any of the following grounds exist, an appeal may be entered by filing an action for retrial against a final judgment that has become final and binding; provided, however, that this shall not apply where a party, when filing the appeal to the court of second instance or final appeal, alleged such grounds or did not allege them while being aware of them:

• 即決裁判手続においてされた判決に対する控訴の申立ては、第三百八十四条の規定にかかわらず、当該判決の言渡しにおいて示された罪となるべき事実について第三百八十二条に規定する事由があることを理由としては、これをすることができない。
• An appeal against a judgment rendered in speedy trial procedure may not be filed on grounds as prescribed in Article 382 for which the relevant facts are probative of the crime indicated in the rendered judgment , notwithstanding the provisions of Article 384.

• 施行を翌年に控えた1892年（明治25年）、法典論争はピークに達し、施行延期派は天皇制に絡めて日本の伝統を基にした論陣をはり個人主義的な施行断行派を批判し、施行断行派はフランス法的自然法思想と市民法理論をもって反論を加えた。
• In 1892, one year before the effectuation, the dispute over legal codes reached its peak: Seko-danko-ha Group, taking a firm stand on Japanese tradition related to the Emperor system, criticized individualistic Seko-enki-ha Group, while Seko-danko-ha Group put up an argument with the thought of French law-like natural law and the civil code theory.

• 個人又は法人が支払を受ける特定目的信託の利益の分配の額につき法第六十八条の三の二第四項の規定の適用があつた場合には、当該利益の分配の額に係る控除外国法人税の額をこれらの者が支払を受ける当該利益の分配の額に加算するものとする。
• Where the provisions of Article 68-3-2, paragraph (4) of the Act have applied to the amount of a distribution of profit of special purpose trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of profit shall be added to said amount of distribution of profit that these persons are to receive.

• 個人又は法人が支払を受ける特定投資信託の収益の分配の額につき法第六十八条の三の三第四項の規定の適用があつた場合には、当該収益の分配の額に係る控除外国法人税の額をこれらの者が支払を受ける当該収益の分配の額に加算するものとする。
• Where the provisions of Article 68-3-3, paragraph (4) of the Act has applied to the amount of a distribution of proceeds of special investment trusts that an individual or a corporation is to receive, the amount of creditable foreign corporation tax pertaining to said amount of distribution of proceeds shall be added to said amount of distribution of proceeds that these persons are to receive.

• そうすることが彼にとってより良いことだとか、彼をもっと幸福にするとか、他の人の意見では、そうすることが賢明だ、あるいは正しくさえあるとかいう理由では、正当に彼に強制的にそうさせたり、差し控えさせたりすることはできないのです。
• He cannot rightfully be compelled to do or forbear because it will be better for him to do so, because it will make him happier, because, in the opinions of others, to do so would be wise, or even right.

• 当該控除未済配当等の額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額（前項第一号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。
• Said remaining amount of a dividend, etc. after deduction shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act (where a deduction under the provisions of item (i) of the preceding paragraph is made, for calculating the amount after said deduction)

• 彼が王の所へ行くと、王は彼に言った、「ミカヤよ、われわれはラモテ・ギレアデに戦いに行くべきか、あるいは控えるべきか」。彼は言った、「上って行って勝利を得なさい。彼らはあなたの手にわたされるでしょう」。 (歴代志2 18:14)
• When he had come to the king, the king said to him, 'Micaiah, shall we go to Ramoth Gilead to battle, or shall I forbear?' He said, 'Go up, and prosper. They shall be delivered into your hand.' (2 Chronicles 18:14)

• 信託財産の元本の評価額が信託必要額（当該商品取引員の保全対象財産の額から他の委託者資産保全措置を講じている額を控除した額をいう。）を超過する場合に、当該超過額に相当する金額の範囲内で信託契約の解除又は一部の解除を行おうとする場合
• when the appraised amount of the trust fund's principal exceeds the Necessary Amount for the Trust (which means the amount calculated by deducting the amount for other Measures for Customer Assets Preservation from the amount of the Property Subject to Preservation of said Futures Commission Merchant), in the case where there is an intention to cancel the whole or a portion of the Trust Contract within the scope of the amount equivalent to such excess portion;

• 前条第一項の請求をした認定金融商品取引業者の一般顧客が次の各号に該当する場合において基金が同項の規定により支払をすべき金額は、同項の規定にかかわらず、同項の規定による金額から当該各号に定める額を控除した金額に相当する金額とする。
• In cases where a General Customer of a Recognized Financial Instruments Business Operator who has made a request set forth in paragraph (1) of the preceding Article falls under the following items, the amount to be paid by the Fund under the provisions of said paragraph shall be an amount equivalent to the amount calculated by deducting the amount prescribed respectively in said items from the amount under the provision of said paragraph, notwithstanding the provision of said paragraph:

• 以後も長承3年（1134年）に仏教説話を集めて説法の手控えとした『打聞集』、12世紀前半の『古本説話集』、治承3年（1179年）に平康頼によって著された『宝物集』などの説話集が成立し、説話文学の大きな流れは次代に継承されていく。
• Thereafter, collections of anecdotes; 'Uchigiki shu' (Collection of Buddhist Tales) in which Buddhism anecdotes were collected for drafts of preaching in 1134, 'Kohon Setsuwa shu' (Collection of Old Tales) in the first half of the 12th century, 'Hobutsu shu' (A Collection of Treasures) written by TAIRA no Yasuyori in 1179, were completed; a big stream of literature of preaching stories were succeeded by subsequent generations.

• 第百六十一条第十号に掲げる年金　同号に規定する契約に基づいて支払われる年金の額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払われる年金の額に対応するものとして政令で定めるところにより計算した金額を控除した残額
• Pension listed in Article 161(x):　The amount that remains after deducting, from the amount of pension to be paid under the contract prescribed in the said item, the amount of insurance premiums or installments paid under the relevant contract, which is calculated by the method specified by a Cabinet Order as the amount corresponding to the said amount of pension to be paid

• 以下のフォームを使用して、データベースへ直接SQLクエリを送信できます。文字列リテラルの区切りにはシングルクォート('～')を用いてください。この機能の使用はサーバに相当の負荷をかけることがあります。使用は控えめにしてください。
• Use the form below to make a direct query of the database.Use single quotes ('like this') to delimit string literals.This can often add considerable load to the server, so please use this function sparingly.

• そこでイスラエルの王は預言者四百人を集めて彼らに言った、「われわれはラモテ・ギレアデに、戦いに行くべきか、あるいは控えるべきか」。彼らは言った、「上って行きなさい。神はそれを王の手にわたされるでしょう」。 (歴代志2 18:5)
• Then the king of Israel gathered the prophets together, four hundred men, and said to them, 'Shall we go to Ramoth Gilead to battle, or shall I forbear?' They said, 'Go up; for God will deliver it into the hand of the king.' (2 Chronicles 18:5)

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

• 再生手続開始後に期限が到来すべき確定期限付債権で無利息のもの　再生手続開始の時から期限に至るまでの期間の年数（その期間に一年に満たない端数があるときは、これを切り捨てるものとする。）に応じた債権に対する法定利息を債権額から控除した額
• Claim with a fixed due date that is to become due after the commencement of rehabilitation proceedings and bears no interest:　The amount obtained by deducting, from the amount of the claim, the amount of statutory interest for the claim to be accrued according to the number of years during the period from the time of commencement of rehabilitation proceedings until the due date (any fraction of less than one year during that period shall be rounded off)

• 前項の規定にかかわらず、破産債権者の有する債権が無利息債権又は定期金債権であるときは、その破産債権者は、その債権の債権額から第九十九条第一項第二号から第四号までに掲げる部分の額を控除した額の限度においてのみ、相殺をすることができる。
• Notwithstanding the provision of the preceding paragraph, if a claim held by a bankruptcy creditor is a claim without interest or claim for periodic payments, the bankruptcy creditor may effect a set-off only up to the amount of his/her claim after deducting therefrom the amount of the portion set forth in Article 99(1)(ii) to (iv).

• 当該権利が返還された場合　当該権利の行使により通常得られる利益に相当する額（当該権利の販売価格に相当する額から当該権利の返還されたときにおける価額を控除した額が当該権利の行使により通常得られる利益に相当する額を超えるときは、その額）
• if the rights were returned　the amount equivalent to the interests that can normally be gained through exercising the rights (when an amount deducting the market value for the rights at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply);

• 第百六十一条第十号に掲げる年金　同号に規定する契約に基づいて支払を受けるべき金額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払を受けるべき金額に対応するものとして政令で定めるところにより計算した金額を控除した金額
• Pension listed in Article 161(x):　The amount receivable under the contract prescribed in the said item, after deducting therefrom the amount of insurance premiums or installments paid under the said contract, which is calculated by the method specified by a Cabinet Order as the amount corresponding to the said amount receivable

• 法第六十八条の八十八第十九項に規定する納付すべき法人税に係る延滞税は、同条第一項の規定を適用した場合に納付すべき法人税の額から同項の規定の適用がなかつたとした場合に納付すべき法人税の額に相当する金額を控除した金額に係る延滞税とする。
• The delinquent tax imposed with regard to the corporation tax payable as prescribed in Article 68-88, paragraph (19) of the Act shall be the delinquent tax to be imposed on the amount obtained by deducting the amount equivalent to the corporation tax payable where the provisions of paragraph (1) of said Article do not apply from the corporation tax payable where the provisions of said paragraph apply.

• さて、ギリシア軍は、哀れみと悲しみにつつまれて、攻撃を差し控え、逃げるトロイア軍を追跡しなかったし、またペンテシレイアとその部下の十二人の乙女から武具をはぎ取ることもせず、死骸を棺台に乗せ、平穏のうちにプリアモスのもとへ送り届けた。
• Now the Greeks, in pity and sorrow, held their hands, and did not pursue the Trojans who had fled, nor did they strip the armour from Penthesilea and her twelve maidens, but laid the bodies on biers, and sent them back in peace to Priam.

• 減価償却を行う各有形固定資産に対する減損損失累計額は、当該各有形固定資産の項目に対する控除項目として、減損損失累計額の項目をもって表示することができる。ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。
• Accumulated impairment loss for the respective tangible fixed assets for which depreciation is carried out may be indicated as a deduction for said respective tangible fixed assets under the sub-item of accumulated impairment loss; provided, however, that they are not precluded from being indicated in the sum total as the deduction for those tangible fixed assets.

• 投資法人は、第百三十一条第二項の承認を受けた金銭の分配に係る計算書に基づき、利益（貸借対照表上の純資産額から出資総額等の合計額を控除して得た額をいう。次条第一項及び第三項において同じ。）の全部又は一部を出資総額に組み入れることができる。
• An Investment Corporation may incorporate the whole or part of its Profits (meaning the amount obtained by deducting the sum total of the Total Amount of Investment, etc. from the amount of net assets stated on the balance sheet; the same shall apply in paragraph (1) and paragraph (3) of the following Article) into the total amount of investment under the statements related to the distribution of monies approved under Article 131, paragraph (2).

• 金額に応じて、当該弁済は、職員がイーター機構に雇用されている間は割賦で行われるか、又はイーター機構を離職する際の職員への最終給付金からの控除により一括で支払われる。特に困苦がある場合には、事務局長は別途弁済取決めを決定することができる。
• According to the amount, such reimbursements may be made through installments while the staff member is still employed by the ITER Organization, or in totality by deduction from the staff member’s final entitlements upon their separation from the ITER Organization. In case of special hardship, the Director-General may decide on different reimbursement arrangements.

• また、後述のモラルに対する批判から、敢えて出席を控えたり、「（荒れている新成人たちと）一緒にされたくない」「単なる目立ちたがり屋な餓鬼の集まり」「（誓いの言葉などで）登場する新成人は関係者の息子、娘」と冷ややかに見ている新成人も多い。
• As participants are often criticized for a lack of morals (see description below), many new adults decide not to participate, or react tepidly to the ceremony, saying: 'we don't want to be regarded in the same way [as violent new adults], ' 'it's just a gathering of kids who want to show off,' or because 'it's unfair that the new adult that recites the vows in the ceremony is usually the son or daughter of someone concerned with the organization of the ceremony.'

• ほか、建物の配置や様子からは寝殿造を踏襲しているとみられること、武家の邸宅らしく築地の上に板屋根をのせて盛り土をし、門扉にも金具が打たれていること、屋敷周辺には警護の者が控えているなど防衛のための手立てがなされていることが描かれてもいる。
• Considering from the layout and look of the buildings, the painting shows that as shinden-zukuri style was followed, but also depicts aspects typical of a samurai residence such as earth on flat board roofs on top of mud walls, metal clasps used for the gate doors and guards placed around the residence for defence.

• 法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（特定外国子会社等に係る第三十九条の十六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を除く。）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items (excluding the amount to be deducted for calculating the amount of taxable retained income, pursuant to the provisions of Article 39-16, paragraph (2), pertaining to a specified foreign subsidiary, etc.):

• そんなときには、殴り殺してしまいたかったけれども、そうすることを差し控えたのは、いくらか自分の以前の罪悪を思い出すためであったが、主としては――あっさり白状してしまえば――その動物がほんとうに怖かった［＃「怖かった」に傍点］ためであった。
• At such times, although I longed to destroy it with a blow, I was yet withheld from so doing, partly by a memory of my former crime, but chiefly - let me confess it at once - by absolute dread of the beast.

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

• 控除が複数ある給料支払小切手のように、複数のスプリットを含む取引を入力するには、ツールバーでスプリットボタンをクリックしてください。代わりの方法として、表示メニューで、記録簿スタイルとして自動スプリット元帳や取引仕訳帳を選ぶこともできます。
• To enter multiple-split transactions such as a paycheck with multiple deductions, click the Split button in the tool bar. Alternatively, in the View menu, you can choose the register style Auto-Split Ledger or Transaction Journal.

• 特例特定入所者介護サービス費の額は、当該食事の提供に要した費用について食費の基準費用額から食費の負担限度額を控除した額及び当該居住等に要した費用について居住費の基準費用額から居住費の負担限度額を控除した額の合計額を基準として、市町村が定める。
• The amount of an Exceptional Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility shall be determined by a Municipality based on the total sum of the amounts remaining after the amount of Base Cost for Meal Expense is deducted from the Maximum Allowance for Meal Expense with regard to the expense required to provide said meal and the amount of Base Costs for Residence is deducted from the amount of Maximum Allowance for Residence Expenses with regard to the expense required for said Residence, etc..

• 控訴裁判所は、前条第一項の規定により控訴を棄却する場合において、控訴人が訴訟の完結を遅延させることのみを目的として控訴を提起したものと認めるときは、控訴人に対し、控訴の提起の手数料として納付すべき金額の十倍以下の金銭の納付を命ずることができる。
• Where the court of second instance dismisses the appeal filed thereto with prejudice on the merits pursuant to the provision of paragraph (1) of the preceding Article, if it finds that the appellant has filed the appeal exclusively for the purpose of delaying the conclusion of the suit, it may order the appellant to pay money of not more than ten times the amount payable as fees for filing an appeal with the court of second instance.

• 控除外国法人税の額は、投資法人が配当等の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• When an investment corporation collects income tax on the amount of a dividend, etc. (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

• 第一審又は第二審の判決に対する上告を棄却した判決とその判決によつて確定した第一審又は第二審の判決とに対して再審の請求があつた場合において、第一審裁判所又は控訴裁判所が再審の判決をしたときは、上告裁判所は、決定で再審の請求を棄却しなければならない。
• When a retrial has been requested against a judgment which dismissed the final appeal against the judgment of first instance or second instance and the judgment in the first instance or second instance was made final and binding by such judgment, and the court of first instance or the court of second instance rendered the judgment of retrial, the court of final appellate instance shall dismiss the request for a retrial on a ruling.

• 第一項の規定により同項各号に掲げる者の負う義務は、免除することができない。ただし、金銭の分配の時における貸借対照表上の純資産額から基準純資産額を控除して得た額を限度として当該義務を免除することについて総投資主の同意がある場合は、この限りでない。
• No exemption shall be granted from the obligation assumed by the persons listed in the items of paragraph (1) pursuant to that paragraph; provided, however, that this shall not apply to cases where all the Investors have consented to grant an exemption within the limit of the amount obtained by deducting the amount of the Net Asset Threshold from the amount of net assets stated on the balance sheet at the time of the distribution of monies.

• 計画弁済総額が、次のイからハまでに掲げる区分に応じ、それぞれイからハまでに定める額から再生債務者及びその扶養を受けるべき者の最低限度の生活を維持するために必要な一年分の費用の額を控除した額に二を乗じた額以上の額であると認めることができないとき。
• Where the total amount of payment based on the rehabilitation plan cannot be found to be not less than the amount obtained by multiplying by two the amount that remains after deducting, from the amount specified in (a) to (c) below for the cases listed in (a) to (c), respectively, the amount of expenses for one year necessary for maintaining the minimum standards of living for the rehabilitation debtor and persons eligible to receive his/her support.

• 特例特定入所者介護予防サービス費の額は、当該食事の提供に要した費用について食費の基準費用額から食費の負担限度額を控除した額及び当該滞在に要した費用について滞在費の基準費用額から滞在費の負担限度額を控除した額の合計額を基準として、市町村が定める。
• The amount of Exceptional Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility to a Specified Person Admitted to a Facility shall be provided by a Municipality based on the total sum of the amount with regard to the expenses required of providing said meals that is the result of deducting the Base Allowance for Food Expense from the Maximum Cost for Food Expense, and the amount with regard to the expenses required for said stay that is the result of deduction of the Base Allowance for Stay from the Maximum Cost for Stay.

• 当該障害児施設医療（食事療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条第二項に規定する標準負担額、施設給付決定保護者の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額
• The amount obtained by deducting the amount provided by the Minister of Health, Labor and Welfare, by taking into consideration the standard coverage provided in Article 85 paragraph (2) of the Health Insurance Act, the state of income of the Recognized Beneficiary Guardian and other circumstances, from the amount calculated with regard to said Institutional Medical Care for Disabled Children (limited to dietary treatment) by applying the calculation method for the amount of expenses spent for medical treatment covered by health insurance.

• 都市を洗練、田舎を野卑とする古くからの観念とあいまって、戦後社会では百姓を農業に従事する者に対する差別的な呼称であると捉える傾向が生じ、このため農業従事者が '百姓' と自称する場合を除き、マスコミなどでは '百姓' という表現を控える事が多い。
• Combined with the conventional concept that cities were sophisticated whereas the countryside was vulgar, there was a tendency in the postwar society to recognize that the term 'hyakusho' was a discriminatory term with respect to agriculture workers and, thus, except for cases in which an agriculture worker calls himself or herself 'hyakusho,' use of the expression 'hyakusho' is often refrained in mass media and the like.

• あらかじめ目付クラス以上のある程度の身分有る者で、腕の立つ者、腕力強健な者を側に控えさせておき、家老一同が藩主の前に並び「お身持ち良ろしからず、暫くお慎みあるべし」と藩主に告げ、家臣が藩主の刀を取り上げ、座敷牢のような所へ強制的に監禁してしまう。
• With those who skilled in the martial arts or are strong-muscled in the position of Metsuke (inspector of foot soldiers) or higher in waiting in the side, chief retainers say to their lord, 'You behaved very badly, so you should be confined' and vassals take swords away from the lord and imprison him to a place such as a confinement room.

• 彼が王の所へ行くと、王は彼に言った、「ミカヤよ、われわれはラモテ・ギレアデに戦いに行くべきでしょうか、あるいは控えるべきでしょうか」。彼は王に言った、「上っていって勝利を得なさい。主はそれを王の手にわたされるでしょう」。 (列王紀1 22:15)
• When he had come to the king, the king said to him, 'Micaiah, shall we go to Ramoth Gilead to battle, or shall we forbear?' He answered him, 'Go up and prosper; and Yahweh will deliver it into the hand of the king.' (1 Kings 22:15)

• そこでイスラエルの王は預言者四百人ばかりを集めて、彼らに言った、「わたしはラモテ・ギレアデに戦いに行くべきでしょうか、あるいは控えるべきでしょうか」。彼らは言った、「上っていきなさい。主はそれを王の手にわたされるでしょう」。 (列王紀1 22:6)
• Then the king of Israel gathered the prophets together, about four hundred men, and said to them, 'Shall I go against Ramoth Gilead to battle, or shall I forbear?' They said, 'Go up; for the Lord will deliver it into the hand of the king.' (1 Kings 22:6)

• 各有形固定資産に対する減価償却累計額は、次項の規定による場合のほか、当該各有形固定資産の項目に対する控除項目として、減価償却累計額の項目をもって表示しなければならない。ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。
• Accumulated depreciation for the respective tangible fixed assets shall be indicated as a deduction for said respective tangible fixed assets under the sub-item of accumulated depreciation excluding cases prescribed in the following paragraph; provided, however, that they are not precluded from being indicated in the sum total as a deduction for these tangible fixed assets.

• 所得税法（昭和四十年法律第三十三号）に規定する純損失の金額又は雑損失の金額でその年以前において生じたもののうち、同法の規定により翌年以後の年分の所得の金額の計算上順次繰り越して控除し、又は前年分の所得に係る還付金の額の計算の基礎とすることができるもの
• The amount of net loss or casualty loss prescribed in the Income Tax Act (Act No. 33 of 1965) arising in or before the relevant year which may be successively carried over and deducted from the income amount in the following and subsequent years or used as the basis for the calculation of the amount of a refund pertaining to the income for the preceding year pursuant to the provisions of said Act,

• 第二十五条の二十四第二項の規定は、法第四十条の十第一項又は法第四十条の十一第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用について準用する。
• The provisions of Article 25-24, paragraph (2) shall apply mutatis mutandis to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act in the case of calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-10, paragraph (1) of the Act or Article 40-11, paragraph (1) or paragraph (2) of the Act.

• 居住者が第四十条の四第一項各号に掲げる者に該当するかどうかの判定に関する事項、居住者がその者に係る特定外国子会社等から受ける配当等の額に係る所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not a resident falls under any of the categories listed in the items of Article 44-4(1), the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign subsidiary company, etc. related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order.

• 法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（特定外国子会社等に係る第三十九条の百十六第二項の規定による個別課税対象留保金額の計算上控除される金額を除く。）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act shall be the amount specified respectively in the following items for the category of cases listed in the relevant items (excluding the amount to be deducted for calculating the amount of individually taxable retained income, pursuant to the provisions of Article 39-116, paragraph (2), pertaining to a specified foreign subsidiary, etc.):

• 第一項第二号に定める裁判所が第一審としてした特許権等に関する訴えについての終局判決に対する控訴は、東京高等裁判所の管轄に専属する。ただし、第二十条の二第一項の規定により移送された訴訟に係る訴えについての終局判決に対する控訴については、この限りでない。
• An appeal to the court of second instance against the final judgment on an action relating to a patent right, etc. that is made by the court specified in paragraph (1)(ii) as the court of first instance shall be subject exclusively to the jurisdiction of the Tokyo High Court; provided, however, that this shall not apply to an appeal to the court of second instance against the final judgment on an action pertaining to a suit transferred pursuant to the provision of Article 20-2(1).

• 即決裁判手続によつて審理し、即日判決の言渡しをした事件について、裁判長の許可があるときは、裁判所書記官は、第四十四条第一項第十九号及び第二十二号に掲げる記載事項の全部又は一部を省略することができる。ただし、控訴の申立てがあつた場合は、この限りでない。
• With regard to a case that has been tried in an expedited trial procedure and for which the judgment was rendered within one day, with the permission of the presiding judge, the court clerk may omit all or part of the matters to be entered in the trial record that are listed in Article 44, paragraph (1), items (xix) and (xxii); provided, however, that this shall not apply to cases where an appeal to the court of second instance has been filed.

• 前条第一項の請求をした認定商品取引員の一般委託者が当該認定商品取引員に対して債務を負つている場合において委託者保護基金が同項の規定により支払をすべき金額は、同項の規定にかかわらず、同項の規定による金額からその債務の額を控除した金額に相当する金額とする。
• In the case where a General Customer of a Recognized Futures Commission Merchant who made a request under paragraph (1) of the preceding paragraph has incurred liabilities against said Recognized Futures Commission Merchant, the amount to be paid by the Consumer Protection Fund pursuant to the provisions of the same paragraph shall be an amount equivalent to an amount deducting the amount of such liabilities from the amount prescribed in the same paragraph, notwithstanding the provisions of the same paragraph.

• 原裁判所が即決裁判手続によつて判決をした事件については、第三百九十七条第一項の規定にかかわらず、控訴裁判所は、当該判決の言渡しにおいて示された罪となるべき事実について第三百八十二条に規定する事由があることを理由としては、原判決を破棄することができない。
• The court of second instance may not reverse a judgment rendered in speedy trial procedure on grounds as prescribed in Article 382 for which the relevant facts are probative of the crime indicated in the rendered judgment, notwithstanding the provisions of paragraph (1) of Article 397.

• 控除外国法人税の額は、特定目的会社が利益の配当の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• When a special purpose company collects income tax on the amount of a dividend of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

• 都道府県は、施設給付決定保護者が受けた指定施設支援に要した費用の合計額から当該費用につき支給された障害児施設給付費の合計額を控除して得た額が、著しく高額であるときは、当該施設給付決定保護者に対し、政令で定めるところにより、高額障害児施設給付費を支給する。
• When the amount obtained by deducting the total amount of Institutional Benefits for Disabled Children paid in relation to the expenses spent for Designated Institutional Support received by a Recognized Beneficiary Guardian from the total amount of such expenses is extremely costly, Large-amount Institutional Benefits for Disabled Children shall be paid to said guardian pursuant to the provisions of Cabinet Order.

• 金額及び存続期間が確定している定期金債権のうち、各定期金につき第二号の規定に準じて算定される額の合計額（その額を各定期金の合計額から控除した額が法定利率によりその定期金に相当する利息を生ずべき元本額を超えるときは、その超過額を加算した額）に相当する部分
• With regard to a claim for periodic payments the amount and duration of which are fixed, the portion of which amounts to the total of the amounts calculated with regard to the respective periodic payments in accordance with the provision of item (ii) (in cases where the amount calculated by deducting said total from the total amount of periodic payments exceeds the amount of principal which would accrue interest equivalent to the periodic payments when calculating at a statutory interest rate, such amount in excess shall be added)

• 当該指定自立支援医療（食事療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条第二項に規定する食事療養標準負担額、支給認定障害者等の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額
• An amount obtained by deducting the dietary therapy standard cost-sharing prescribed in paragraph 2 of Article 85 of the Employee's Health Insurance Act and the amount specified by the Minister of Health, Labour and Welfare in consideration of income status or other circumstances of such persons with disabilities, or others given grant approval from the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment in such medical care for services and supports for persons with disabilities (only dietary treatment)

• 当該指定自立支援医療（生活療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条の二第二項に規定する生活療養標準負担額、支給認定障害者等の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額
• An amount obtained by deducting the standard liability amount prescribed in paragraph 2 of Article 85-2 of the Employee's Health Insurance Act and the amount specified by the Minister of Health, Labour and Welfare in consideration of income status or other circumstances of such persons with disabilities, or others given grant approval from the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment in such medical care for services and supports for persons with disabilities (only life therapy)

• 前項第九号の利益は、第百十二条各号に掲げる行為の区分ごとに計算するものとする。この場合において、同条第三号及び第四号に掲げる行為の区分に係る利益の額については、前項第十号に掲げる場合において申し込み、約束し、又は提供する財産上の利益の額を控除するものとする。
• The benefits set forth in item (ix) of the preceding paragraph shall be calculated for each of the categories of acts listed in the items of Article 112. In this case, with regard to the amount of benefits pertaining to the category of acts set forth in item (iii) or item (iv) of the same Article, the amount of property benefits for which an offer or promise is made or is provided in the cases set forth in item (x) of the preceding paragraph shall be deducted.

• 第一項第六号の規定は、窓わくの取付け、壁面の仕上げ等の作業のため壁つなぎ又は控えを取りはずす場合その他作業の必要上やむを得ない場合において、当該壁つなぎ又は控えに代えて、建地又は布に斜材を設ける等当該足場の倒壊を防止するための措置を講ずるときは、適用しない。
• The provision of item (vi) of paragraph (1) shall not apply to the case that ties to wall or stays are removed for the works of mounting of window frames and finishing of walls, or it is unavoidable due to necessity of the works, and when taking a measures in order to prevent the said scaffoldings from collapsing, such as providing diagonal members to standards or ledgers instead of the said ties to wall or stays.

• 前条の規定により支給する医療費の額は、当該医療に要する費用の額から、当該認定に係る指定疾病につき、健康保険法その他の政令で定める法律（以下「健康保険法等」という。）の規定により被認定者が受け、又は受けることができた医療に関する給付の額を控除して得た額とする。
• The amount of medical expenses to be paid pursuant to the provision of the preceding article shall be the amount obtained by deducing the amount of payment concerning the medical services, which the certified person received or could have received pursuant to the provisions of the Health Insurance Act and other acts prescribed in a Cabinet Order (hereinafter referred to as "Health Insurance Act, etc.") for the designated disease to which the said certification pertains, from the amount of the expense required for the said medical services.

• これまで11歳の時に江戸上野の「松坂屋いとう呉服店」（現在の松坂屋上野店）へ奉公に出、すぐに番頭と喧嘩をし、日野に戻ってきてしまった、と伝えられていたが、先ごろ発表された石田村の人別帳控により、数えの11歳時は石田村に在住しており、奉公には出ていないことが判明。
• Until now, it has been said that he went to work at 'Matsuzakaya Ito Gofuku store' (present-day Matsuzakaya Ueno store) in Ueno, Edo at the age of 11, but soon quarreled with the head clerk and returned to Hino; according to a newly published copy of Ninbetsu-cho of Ishida village it became clear that he was living in Ishida village when he was 11 years old, and therefore had not yet gone to work at the store.

• これらの説は以前から取りざたされてはいるが、信玄と三条夫人の仲が悪かったという事実は確認できない、川中島の合戦の失策で義信が謹慎したり出陣を控えている事実も確認できない、義信の死後に勝頼を正嫡にする事をためらっている事など、いずれも説得力に欠けるとの指摘がある。
• These theories have existed for some time, but since the claims that Shingen and his wife were on bad terms with each other, that Yoshinobu was disciplined for his mistake in the Battle of Kawanakajima and refrained from battle, or that Shingen wanted Katsuyori as the rightful heir after Yoshinobu's death cannot be confirmed, they are unconvincing.

• 事業者は、くい打機又はくい抜機の控線（仮控線を含む。以下この条において同じ。）をゆるめるときは、テンシヨンブロツク又はウインチを用いる等適当な方法により、控線をゆるめる労働者に、その者が容易に支持することができる限度をこえる荷重がかからないようにさせなければならない。
• The employer shall, when slackening the staying wires (including temporary staying wires, hereinafter the same shall apply in this Article) of a pile driver or a pile drawer, take appropriate measures such as using tension blocks or winches in order to prevent letting the load exceed the amount the workers engaged in the slackening operation are able to easily support.

• 第一項の規定にかかわらず、控訴裁判所が弁護人を付する場合であつて、控訴審の審理のため特に必要があると認めるときは、裁判長は、原審における弁護人（法の規定に基づいて裁判所若しくは裁判長又は裁判官が付したものに限る。）であつた弁護士を弁護人に選任することができる。
• Notwithstanding the provisions of paragraph (1), in cases where the court of second instance appoints defense counsel, if the presiding judge finds it to be particularly necessary for the proceedings in the second instance, he/she may appoint an attorney at law who served as defense counsel in the first instance (limited to an attorney at law appointed by the court, the presiding judge, or a judge based on the provisions of the Code) as defense counsel.

• 古典の百科全書『拾芥抄』によれば、正月、2月子日、3月・4月午日、5月・6月巳日、7月・8月戌日、9月・10月未日、11月・12月辰日は百鬼夜行が出現する「百鬼夜行日」であり、百鬼夜行に出遭うと死んでしまうといわれたため、これらの日には夜の外出を控えたという。
• According to the classical encyclopedia 'Shukaisho,' 'Hyakki-yako days,' the days when a hyakki yako appears, were on the New Year, the day of the Rat in February, the day of the Horse in March and April, the day of the Snake in May and June, the day of the Dog in July and August, the day of the Ram in September and October, and the day of the Dragon in November and December (old calendar), so people used to avoid going out at night on those days because it was said that they would die if they came across a hyakki yako.

• 第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
• The provision of paragraph (2) shall apply only where a domestic corporation has filed a final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.

• 第三百二十七条第一項の上告の提起、仮執行の宣言を付した判決に対する上告の提起若しくは上告受理の申立て又は仮執行の宣言を付した判決に対する控訴の提起があった場合において、訴訟記録が原裁判所に存するときは、その裁判所が、前条第一項に規定する申立てについての裁判をする。
• Where an appeal set forth in Article 327(1) is filed, a final appeal or a petition for acceptance of final appeal is filed against a judgment with a declaration of provisional execution, or an appeal to the court of second instance is filed against a judgment with a declaration of provisional execution, if the case record is stored at the court of prior instance, that court shall make a judicial decision on the petition prescribed in paragraph (1) of the preceding Article.

• 抗告及び抗告裁判所の訴訟手続には、その性質に反しない限り、第一章（控訴）の規定を準用する。ただし、法第三百三十条（再抗告）の抗告及びこれに関する訴訟手続には、前章（上告）の規定中第二審又は第一審の終局判決に対する上告及びその上告審の訴訟手続に関する規定を準用する。
• With regard to an appeal against a ruling and court proceedings in the court in charge of an appeal against a ruling, unless contrary to the nature thereof, the provisions of Chapter I (Appeal to Court of Second Instance) shall apply mutatis mutandis; provided, however, that with regard to an appeal against a ruling set forth in Article 330 (Re-appeal from Appeal against Ruling) of the Code and court proceedings for such appeal, the provisions of the preceding Chapter (Final Appeal) concerning a final appeal against a final judgment made by the court of second instance or the court of first instance and court proceedings in the final appellate instance shall apply mutatis mutandis.

• 吸収合併存続株式会社又は吸収分割承継株式会社が吸収合併消滅株式会社の株主、吸収合併消滅持分会社の社員又は吸収分割会社に対して交付する金銭等（吸収合併存続株式会社又は吸収分割承継株式会社の株式等を除く。）の帳簿価額が承継資産額から承継債務額を控除して得た額を超える場合
• in cases where the book value of the Monies, etc. (excluding shares, etc. of the Stock Company Surviving Absorption-type Merger or the Succeeding Stock Company in Absorption-type Company Split) delivered by the Stock Company Surviving Absorption-type Merger or the Succeeding Stock Company in Absorption-type Company Split to shareholders of the Stock Company Absorbed in Absorption-type Merger, to partners of the Membership Company Absorbed in Absorption-type Merger or to the Splitting Company in Absorption-type Company Split exceeds the amount obtained by deducting the Amount of Succeeded Obligations from the Amount of Succeeded Assets; or

• もっとも、わたしが誇ろうとすれば、ほんとうの事を言うのだから、愚か者にはならないだろう。しかし、それはさし控えよう。わたしがすぐれた啓示を受けているので、わたしについて見たり聞いたりしている以上に、人に買いかぶられるかも知れないから。 (コリント人への第二の手紙 12:6)
• For if I would desire to boast, I will not be foolish; for I will speak the truth. But I refrain, so that no man may think more of me than that which he sees in me, or hears from me. (2 Corinthians 12:6)

• しかし、個人が他人にかかわる事柄で他人を悩ますことを控え、自分にかかわる事では自分の性癖と判断にしたがって振る舞うだけなら、意見は自由でなければならないことを示すのと同じ理由が、個人は邪魔されることなく、自らの負担でその意見を実行することを許容されるべきだということも、立証するのです。
• But if he refrains from molesting others in what concerns them, and merely acts according to his own inclination and judgment in things which concern himself, the same reasons which show that opinion should be free, prove also that he should be allowed, without molestation, to carry his opinions into practice at his own cost.

• 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又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。
• In the case where there is any taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of said paragraph occurred with regard to a specified foreign subsidiary, etc. related to said domestic corporation, or an affiliated foreign company related to said domestic corporation, when said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on said specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said domestic corporation, which was the basis for said calculation, and which consists of said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69, paragraph (10) of said Act shall apply by replacing the terms in said paragraph as follows: the term 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8)' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;' the term 'in the case where said amount of foreign corporation tax was reduced (' shall be deemed to be replaced with 'in the case where said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18, paragraph (12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or' the term 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of paragraph (8) of said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiary, etc. of a Consolidated Corporation) of said Act, the part of the amount deemed to be payable by said domestic corporation pursuant to the provisions of said paragraph;' and the term 'paragraphs (1) to (3) of said Article' shall be deemed to be replaced with 'Article 81-15, paragraphs (1) to (3).'

• 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又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。
• In the case where there is any individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of said paragraph occurred with regard to the specified foreign subsidiary, etc. of the domestic corporation, or an affiliated foreign company of said consolidated corporation, when said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on said specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said consolidated corporation, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91, paragraph (1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by said consolidated corporation, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69, paragraphs (1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7, paragraph (1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by said consolidated corporation, which was the basis for said calculation, and which consists of said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary, etc. that was deemed to be the amount of creditable foreign corporation tax payable by said consolidated corporation, which was the basis for said calculation, and which consists of said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15, paragraph (10) of said Act shall apply by replacing the terms in said paragraph as follows: the term 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8)' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiaries, etc. of a Consolidated Corporation) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of said paragraph;' the term 'in the case where said amount of foreign corporation tax was reduced (' shall be deemed to be replaced with 'in the case where said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118, paragraph (12) (Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;' the term 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8) of said Article' shall be deemed to be replaced with 'the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of paragraph (8) of said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary, etc. prescribed in Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of said Act, the part of the amount deemed to be payable by said consolidated corporation pursuant to the provisions of said paragraph;' and the term 'paragraphs (1) to (3) of said Article' shall be deemed to be replaced with 'Article 69, paragraphs (1) to (3).'

• 金融商品取引法（昭和二十三年法律第二十五号）第三章第一節第五款（第三十四条の二第六項から第八項まで並びに第三十四条の三第五項及び第六項を除く。）（特定投資家）及び第四十五条（第三号及び第四号を除く。）（雑則）の規定は共済事業を行う協同組合が行う特定共済契約（金利、通貨の価格、同法第二条第十四項に規定する金融商品市場における相場その他の指標に係る変動により損失が生ずるおそれ（当該共済契約が締結されることにより利用者の支払うこととなる共済掛金の合計額が、当該共済契約が締結されることにより当該利用者の取得することとなる第五十八条第六項に規定する共済金等の合計額を上回ることとなるおそれをいう。）がある共済契約として主務省令で定めるものをいう。以下この項において同じ。）の締結について、同章第二節第一款（第三十五条から第三十六条の四まで、第三十七条第一項第二号、第三十七条の二、第三十七条の三第一項第二号及び第六号並びに第三項、第三十七条の五、第三十七条の六、第三十八条第一号及び第二号、第三十八条の二、第三十九条第三項ただし書及び第五項、第四十条の二並びに第四十条の三を除く。）（通則）の規定は共済事業を行う協同組合又は共済代理店が行う特定共済契約の締結又はその代理若しくは媒介について、それぞれ準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定共済契約」と、「金融商品取引業」とあるのは「特定共済契約の締結又はその代理若しくは媒介の事業」と、これらの規定（同法第三十九条第三項本文の規定を除く。）中「内閣府令」とあるのは「主務省令」と、これらの規定（同法第三十四条の規定を除く。）中「金融商品取引行為」とあるのは「特定共済契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為（第二条第八項各号に掲げる行為をいう。以下同じ。）を行うことを内容とする契約」とあるのは「中小企業等協同組合法第九条の七の五第三項に規定する特定共済契約」と、同法第三十七条の三第一項中「締結しようとするとき」とあるのは「締結しようとするとき、又はその締結の代理若しくは媒介を行うとき」と、「次に掲げる事項」とあるのは「次に掲げる事項その他中小企業等協同組合法第九条の七の五第二項において読み替えて準用する保険業法第三百条第一項第一号に規定する共済契約の契約条項のうち重要な事項」と、同項第一号中「金融商品取引業者等」とあるのは「共済事業を行う協同組合（中小企業等協同組合法第九条の七の五第一項に規定する共済事業を行う協同組合をいう。以下この号において同じ。）又は当該共済代理店（同条第二項に規定する共済代理店をいう。）がその委託を受けた共済事業を行う協同組合」と、同法第三十九条第一項第一号中「有価証券の売買その他の取引（買戻価格があらかじめ定められている買戻条件付売買その他の政令で定める取引を除く。）又はデリバティブ取引（以下この条において「有価証券売買取引等」という。）」とあるのは「特定共済契約の締結」と、「有価証券又はデリバティブ取引（以下この条において「有価証券等」という。）」とあるのは「特定共済契約」と、「顧客（信託会社等（信託会社又は金融機関の信託業務の兼営等に関する法律第一条第一項の認可を受けた金融機関をいう。以下同じ。）が、信託契約に基づいて信託をする者の計算において、有価証券の売買又はデリバティブ取引を行う場合にあつては、当該信託をする者を含む。以下この条において同じ。）」とあるのは「利用者」と、「損失」とあるのは「損失（当該特定共済契約が締結されることにより利用者の支払う共済掛金の合計額が当該特定共済契約が締結されることにより当該利用者の取得する共済金等（中小企業等協同組合法第五十八条第六項に規定する共済金等をいう。以下この号において同じ。）の合計額を上回る場合における当該共済掛金の合計額から当該共済金等の合計額を控除した金額をいう。以下この条において同じ。）」と、「補足するため」とあるのは「補足するため、当該特定共済契約によらないで」と、同項第二号及び第三号中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、「有価証券等」とあるのは「特定共済契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定共済契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定共済契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定共済契約の締結」と、同条第三項中「原因となるものとして内閣府令で定めるもの」とあるのは「原因となるもの」と、同法第四十五条第二号中「第三十七条の二から第三十七条の六まで、第四十条の二第四項及び第四十三条の四」とあるのは「第三十七条の三（第一項各号に掲げる事項に係る部分に限り、同項第二号及び第六号並びに第三項を除く。）及び第三十七条の四」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• The provisions of Chapter III, Section 1, Subsection 5 (excluding Article 34-2, paragraphs (6) to (8) and Article 34-3, paragraph (5) and paragraph (6)) (Professional Investors) and Article 45 (excluding item (iii) and item (iv)) (Miscellaneous Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract (which means a mutual aid contract specified by an ordinance of the competent ministry as one which carries the risk of incurring a loss [which means the risk that the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said mutual aid contract would exceed the total amount of mutual aid money, etc. prescribed in Article 58, paragraph (6) to be acquired by said user as a result of the conclusion of said mutual aid contract] due to fluctuations in the money rate, value of currencies, quotations on the financial instruments market prescribed in Article 2, paragraph (14) of the same Act, and other indicators; hereinafter the same shall apply in the following paragraph) by a cooperative engaged in mutual aid activities; and the provisions of Section 1, Subsection 1 of the same Chapter (excluding Articles 35 to 36-4, Article 37, paragraph (1), item (ii), Article 37-2, Article 37-3, paragraph (1), item (ii) and item (vi) and paragraph (3), Article 37-5, Article 37-6, Article 38, item (i) and item (ii), Article 38-2, the proviso to Article 39, paragraph (3), Article 39, paragraph (5), Article 40-2, and Article 40-3) (General Rules) shall apply mutatis mutandis to the conclusion of a specified mutual aid contract by a cooperative engaged in mutual aid activities or a mutual aid agent or to acting as an agent or intermediary therefor. In this case, the term 'contract for a financial instruments transaction' in these provisions shall be deemed to be replaced with 'specified mutual aid contract'; the term 'financial instruments business' in these provisions shall be deemed to be replaced with 'conclusion of a specified mutual aid contract or acting as an agent or intermediary therefor'; the term 'Cabinet Office Ordinance' in these provisions (excluding the provisions of the main clause of Article 39, paragraph (3) of the same Act) shall be deemed to be replaced with 'ordinance of the competent ministry'; the term 'financial instruments business act' in these provisions (excluding the provisions of Article 34 of the same Act) shall be deemed to be replaced with 'conclusion of a specified mutual aid contract'; the phrase 'contract to conduct financial instruments business acts (meaning acts listed in each item of Article 2, paragraph (8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer' in Article 34 of the same Act shall be deemed to be replaced with 'specified mutual aid contract prescribed in Article 9-7-5, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act'; the phrase 'intends to conclude a contract for a financial instruments transaction' in Article 37-3, paragraph (1) of the same Act shall be deemed to be replaced with 'intends to conclude a contract for a financial instruments transaction, or acts as an agent or intermediary for such conclusion'; the term 'the following matters' in the same paragraph shall be deemed to be replaced with 'the following matters and other important matters out of the provisions of the mutual aid contract prescribed in Article 300, paragraph (1), item (i) of the Insurance Business Act as applied mutatis mutandis by replacing terms pursuant to Article 9-7-5, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act'; the term 'financial instruments business operator, etc.' in item (i) of the same paragraph shall be deemed to be replaced with 'cooperative engaged in mutual aid activities (which means a cooperative engaged in mutual aid activities prescribed in Article 9-7-5, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply) or the cooperative for which said mutual aid agent (which means a mutual aid agent prescribed in paragraph (2) of the same Article) carries out mutual aid activities under entrustment'; the phrase 'sales and purchase or any other transaction of securities (excluding sales and purchase on condition of repurchase for which the repurchase price is set in advance or other transactions designated by a Cabinet Order) or transaction of derivatives (hereinafter referred to as 'sales and purchase or transaction of securities, etc.' in this Article)' in Article 39, paragraph (1), item (i) of the same Act shall be deemed to be replaced with 'conclusion of a specified mutual aid contract'; the phrase 'securities or transaction of derivatives (hereinafter referred to as 'securities, etc.' in this Article)' in the same item shall be deemed to be replaced with 'specified mutual aid contract'; the phrase 'customer (in the case where a trust company, etc. [meaning a trust company or financial institution that has obtained approval under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions; the same shall apply hereinafter] conducts the sales and purchase of securities or transaction of derivatives for the account of the person who sets up a trust under a trust contract, including such person who sets up the trust; hereinafter the same shall apply in this Article)' in the same item shall be deemed to be replaced with 'user'; the term 'loss' in the same item shall be deemed to be replaced with 'loss (which means, in the case where the total amount of mutual aid premiums to be paid by the user as a result of the conclusion of said specified mutual aid contract exceeds the total amount of mutual aid money, etc. [which means mutual aid money, etc. prescribed in Article 58, paragraph (6) of the Small and Medium-Sized Enterprise Cooperatives Act; hereinafter the same shall apply in this item] to be acquired by said user as a result of the conclusion of said specified mutual aid contract, the amount obtained by deducting the total amount of said mutual aid money, etc. from the total amount of said mutual aid premiums; hereinafter the same shall apply in this Article)'; the phrase 'property benefit will be provided to the customer or such third party in order for the financial instruments business operator, etc. or the third party to compensate or make up for' in the same item shall be deemed to be replaced with 'property benefit will be provided to the customer or such third party, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or the third party to compensate or make up for'; the term 'sales and purchase or transaction of securities, etc.' in item (ii) and item (iii) of the same paragraph shall be deemed to be replaced with 'conclusion of a specified mutual aid contract'; the term 'securities, etc.' in the same provisions shall be deemed to be replaced with 'specified mutual aid contract'; the phrase 'property benefit will be provided to the customer in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to' in item (ii) of the same paragraph shall be deemed to be replaced with 'property benefit will be provided to the customer, separately from said specified mutual aid contract, in order for the financial instruments business operator, etc. or such third party to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to'; the phrase 'providing property benefit to a customer or a third party or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to' in item (iii) of the same paragraph shall be deemed to be replaced with 'providing property benefit to a customer or a third party, separately from said specified mutual aid contract, or having a third party provide it to a customer, with regard to the sales and purchase or transaction of securities, etc., in order to compensate for the whole or part of a loss incurred by the customer from the relevant securities, etc. or make an addition to'; the term 'sales and purchase or transaction of securities, etc.' in paragraph (2) of the same Article shall be deemed to be replaced with 'conclusion of a specified mutual aid contract'; the phrase 'that is designated by a Cabinet Office Ordinance as a potential cause' in paragraph (3) of the same Article shall be deemed to be replaced with 'that is a potential cause'; the phrase 'Articles 37-2 to 37-6, Article 40-2, paragraph (4), and Article 43-4' in Article 45, item (ii) of the same Act shall be deemed to be replaced with 'Article 37-3 (limited to the portions pertaining to the matters listed in the items of paragraph (1), and excluding item (ii) and item (vi) of the same paragraph and paragraph (3)) and Article 37-4'; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 第二項の規定は、連結確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
• The provision of paragraph (2) shall apply only where a consolidated corporation has filed a consolidated final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.

• イの規定による控除をしてもなお控除しきれない当該控除未済配当等の額は、その年分の特定外国子会社等又は法第四十条の五第二項に規定する外国関係会社から受ける配当等の額に係る配当所得の金額（前項第二号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。
• Said remaining amount of a dividend, etc. after deduction that still remains after making a deduction pursuant to the provisions of (a) shall be deducted for calculating the amount of dividend income from a dividend, etc. to be received from a specified foreign subsidiary, etc. or an affiliated foreign company prescribed in Article 40-5, paragraph (2) of the Act for the year (where a deduction under the provisions of item (ii) of the preceding paragraph is made, for calculating the amount after said deduction).

• 控除外国法人税の額は、特定目的信託に係る受託法人が利益の分配の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• When a trust corporation for special purpose trusts collects income tax on the amount of a distribution of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

• 控除外国法人税の額は、特定投資信託に係る受託法人が収益の分配の額（当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。）につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• When a trust corporation for special investment trusts collects income tax on the amount of a distribution of proceeds (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.

• その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、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
• Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date:　Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act from the income tax collected on said discount bonds pursuant to the provisions of paragraph (3) of said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds.

• 東京高等裁判所は、第六条第三項の控訴が提起された場合において、その控訴審において審理すべき専門技術的事項を欠くことその他の事情により著しい損害又は遅滞を避けるため必要があると認めるときは、申立てにより又は職権で、訴訟の全部又は一部を大阪高等裁判所に移送することができる。
• Where an appeal to the court of second instance set forth in Article 6(3) is filed, the Tokyo High Court, upon petition or by its own authority, may transfer the whole or part of the suit to the Osaka High Court, when it finds it necessary in order to avoid substantial detriment or delay due to the lack of a capability to examine specialized and technical matters to be examined in the second instance or other circumstances.

• 前号の規定による控除をしてもなお控除しきれない課税済配当等の額に相当する金額は、その年分の特定外国子会社等又は法第四十条の五第一項に規定する外国関係会社から受ける配当等の額（同項に規定する配当等の額をいう。以下この条において同じ。）に係る配当所得の金額の計算上控除する。
• The amount equivalent to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provisions of the preceding item shall be deducted for calculating the amount of dividend income from a dividend, etc. (meaning a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act; hereinafter the same shall apply in this Article) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company prescribed in said paragraph for the year.

• 税務署長は、法第七十八条第一項（所得税額等の還付）の規定による還付をする場合において、必要があると認めるときは、その還付を受ける内国法人に対し、法第六十八条及び第六十九条（税額控除）の規定による控除をされるべき金額を証明する書類又は帳簿の提示又は提出を求めることができる。
• In the case where a district director intends to refund taxes pursuant to the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act, he/she can, when it is found to be necessary, request the domestic corporation that is to receive the refund to present or submit documents or books that prove the amount to be deducted pursuant to the provisions of Articles 68 and 69 (Tax Credit) of the Act.

• 職員の要求に応じて、事務局長は連続して十五日を上限として無給休暇をさらに認めることができる。これは、第二十六条から第二十八条に規定する権利に影響を与えない。しかしながら、年金と社会福祉に関する控除は、当該職員が無給休暇の期間中も、通常の給与を受けていたと仮定して行われる。
• If requested by a staff member, the Director-General may grant additional, unpaid leave up to a limit of 15 consecutive days. This does not affect rights conferred according to Articles 26 to 28 of these Regulations. However, the full deductions in respect of insurance and pension according to Article 26 to 28 of these Regulations will be made as if the staff member had been paid normally for the period of unpaid leave.

• 事業者は、控えで支持するくい打機又はくい抜機の二本構、支柱等を建てたままで、動力によるウインチその他の機械を用いて、これらの脚部を移動させるときは、脚部の引過ぎによる倒壊を防止するため、反対側からテンシヨンブロツク、ウインチ等で、確実に制動しながら行なわせなければならない。
• The employer shall, when transferring the leg part of a pile driver or a pile drawer supported with stayed wires, etc., with standing posture of twin pillar, mast, etc., by power-driven winch or other machines, carry out the operation while braking the movement of the machine securely with a winch, tension blocks, etc., from the opposite side in order to prevent collapse due to excessive drag applied to the leg part.

• 事業者は、木馬道のさん橋で、一月以上使用を休止していたものを使用して木馬による運材の作業を行なおうとするときは、あらかじめ、当該さん橋の橋脚、はり、けた、控え及び筋かいの腐食の有無、これらのものの緊結部、接続部及び取付部の状態並びに橋脚の浮動の有無を点検しなければならない。
• The employer shall, when carrying out a log conveying work by wooden sleigh using paths of wooden sleighs having landing piers that have not been used for one month or more, examine in advance corrosions on the bents, girders, beams, stays and bracings of such piers, the condition of the fastening portions, connecting portions and mounting portions of such bents, etc., and the condition of loosening of such bents.

• 次に掲げるもののほか将来の費用又は損失（収益の控除を含む。以下この号において同じ。）の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金（会員に対して役務を提供する場合において計上すべき引当金を含む。）
• in addition to the following, among reasonable estimates of future expenses or loss (including the deduction of profit; hereinafter the same shall apply in this item) in preparation therefor, allowances (including allowances that should be recorded in the case of providing services to Members) that should be recorded by carrying over the amount belonging to the burden for said business year as expenses or loss:

• 新法第三十四条第一項及び第 三十九条の規定は、この法律の施行前に、第二審である高等裁判所又は地方裁判所における口頭弁論が終結した事件及び簡易裁判所の判決又は地方裁判所が第一 審としてした判決に対して上告をする権利を留保して控訴をしない旨の合意をした事件については、適用しない。
• The provisions of Article 34 paragraph (1) and Article 39 of the New Act shall not apply to cases in which the oral argument has, prior to the enforcement of this Act, been concluded in the High Court or the District Court as the second instance and cases in which an agreement has, prior to the enforcement of this Act, been reached to reserve the right to appeal against the judgment of the Summary Court or the judgment of the District Court as the first instance.

• 第三条の三第六項に規定する公共法人等又は金融機関若しくは金融商品取引業者等が同項に規定する国内における支払の取扱者を通じて支払を受ける場合（これらの者による同項に規定する申告書の提出がある場合に限る。）　その支払を受けるべき金額から同項に規定する政令で定める金額を控除した金額
• Where a public corporation, etc. prescribed in Article 3-3(6) or a financial institution or financial instruments business operator, etc. receives payment via a person in charge of handling payment in Japan prescribed in the said paragraph (limited to the case where any of these has submitted a written application prescribed in the said paragraph):　The amount receivable, after deducting therefrom the amount specified by a Cabinet Order prescribed in the said paragraph

• 特殊関係株主等と特殊関係内国法人との間に第四十条の十第一項に規定する特定関係があるかどうかの判定に関する事項、居住者がその者に係る特定外国法人から受ける配当等の額に係る所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-10(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act with regard to the amount of dividend, etc. that a resident receives from a specified foreign corporation related to the said resident, and other necessary matters concerning the application of the provisions of the preceding two Articles shall be specified by a Cabinet Order.

• 事実の誤認があつてその誤認が判決に影響を及ぼすことが明らかであることを理由として控訴の申立をした場合には、控訴趣意書に、訴訟記録及び原裁判所において取り調べた証拠に現われている事実であつて明らかに判決に影響を及ぼすべき誤認があることを信ずるに足りるものを援用しなければならない。
• When an appeal to the court of second instance has been made on the grounds that there was an error in the finding of facts and it is clear that that error has affected the judgment, facts which appear in the case records and evidence examined by the court of first instance which are sufficient to show that there is an error which would clearly affect the judgment shall be cited in the statement of the reasons for appeal.

• 事業主は、厚生労働省令で定めるところにより、前条第一項又は第三項の規定による被保険者の負担すべき額に相当する額を当該被保険者に支払う賃金から控除することができる。この場合において、事業主は、労働保険料控除に関する計算書を作成し、その控除額を当該被保険者に知らせなければならない。
• Pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, the business operator may deduct the amount equal to the amount to be borne by the insured pursuant to the provisions of the preceding Article, paragraphs (1) and (3) from the wages paid by such business operator to such insured. In this case, the business operator shall prepare the calculation sheet concerning the deduction of labor insurance premiums and notify such insured of the amount of deduction.

• 法第四十条の五第一項に規定する外国関係会社のうち政令で定めるものは、同項に規定する特定外国子会社等（以下この条及び次条第二項において「特定外国子会社等」という。）に係る控除未済課税済配当等の額を有する外国関係会社（同項の居住者に係る特定外国子会社等に該当するものを除く。）とする。
• The affiliated foreign company prescribed in Article 40-5, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companys which hold the taxed amount of a dividend, etc. before deduction for a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraph (2) of the following Article) (such affiliated foreign company shall exclude those falling under the category of a specified foreign subsidiary, etc. of a resident set forth in said paragraph).

• 法第百六十一条第十号（国内源泉所得）に規定する政令で定める契約は、第百八十三条第三項（生命保険契約等の意義）に規定する生命保険契約等又は第百八十四条第一項（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。
• The contracts specified by a Cabinet Order prescribed in Article 161(x) (Domestic Source Income) of the Act shall be a life insurance contract, etc. prescribed in Article 183(3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance contract, etc. prescribed in Article 184(1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Pensions, etc.), which specify the payment of pensions.

• 買受人が第六十三条第二項第一号又は第六十八条の二第二項の保証を金銭の納付以外の方法で提供しているときは、執行裁判所は、最高裁判所規則で定めるところによりこれを換価し、その換価代金から換価に要した費用を控除したものを代金に充てる。この場合において、換価に要した費用は、買受人の負担とする。
• If the purchaser has provided the guarantee set forth in Article 63(2)(i) or Article 68-2(2) by a method other than payment of money, the execution court shall conduct realization of what has been provided as the guarantee pursuant to the provisions of the Rules of the Supreme Court, and allot the amount obtained by deducting the expenses required for the realization from the realization value to the payment of the price. In this case, the expenses required for the realization shall be borne by the purchaser.

• 手形又は小切手による金銭の支払の請求及びこれに附帯する法定利率による損害賠償の請求について、仮執行の宣言を付した判決に対する控訴の提起又は仮執行の宣言を付した支払督促に対する督促異議の申立てがあった場合において、原判決又は支払督促の取消し又は変更の原因となるべき事情につき疎明があったとき。
• Where, with regard to a claim for payment of money for a bill or note or a check and a claim for damages at the statutory interest rate that is incidental thereto, an appeal to the court of second instance is filed against a judgment with a declaration of provisional execution or an objection to demand is made against a demand for payment with a declaration of provisional execution, and a prima facie showing is made with regard to the circumstances under which the judgment in prior instance or demand for payment should be revoked or modified.

• 前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。
• The amount of interest on liabilities prescribed in the preceding paragraph which is to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of said paragraph shall not be included in the amount that should be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24, paragraph (2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of said paragraph.

• 控除する控除未済配当等の額が前年以前三年内の二以上の年において法第四十条の五第一項の規定による控除をしてもなお控除しきれなかつた課税済配当等の額に係るものである場合には、これらの年のうち最も古い年において当該控除をしきれなかつた当該課税済配当等の額に係る控除未済配当等の額から順次控除する。
• Where the remaining amount of a dividend, etc. after deduction to be deducted pertains to the taxed amount of a dividend, etc. that still remains after making a deduction pursuant to the provisions of Article 40-5, paragraph (1) of the Act in the two years or more during the three years preceding the relevant year, the remaining amount of a dividend, etc. after deduction that pertains to said taxed amount of a dividend, etc. that still remains after making the deduction shall be deducted, starting from that for the oldest year in chronological order

• 新法第四十条から第四十二 条までの規定は、この法律の施行前に、訴訟の完結した事件、第二審である高等裁判所又は地方裁判所における口頭弁論が終結した事件及び簡易裁判所の判決又 は地方裁判所が第一審としてした判決に対して上告をする権利を留保して控訴をしない旨の合意をした事件については、適用しない。
• The provisions of Article 40 to Article 42 of the New Act shall not apply to cases in which the court procedure has, prior to the enforcement of this Act, terminated, cases in which the oral argument has, prior to the enforcement of this Act, been concluded in the High Court or the District Court as the second instance and cases in which an agreement has, prior to the enforcement of this Act, been reached to reserve the right to appeal against the judgment of the Summary Court or the judgment of the District Court as the first instance.

• 売主の債権者が第四百二十三条の規定により売主に代わって買戻しをしようとするときは、買主は、裁判所において選任した鑑定人の評価に従い、不動産の現在の価額から売主が返還すべき金額を控除した残額に達するまで売主の債務を弁済し、なお残余があるときはこれを売主に返還して、買戻権を消滅させることができる。
• If an obligee of the seller intends to effect redemption on behalf of the seller in accordance with the provisions of Article 423, the buyer may extinguish the right of redemption by paying the debts of the seller, to the extent of the balance obtained by deducting the amount the seller is to pay from the current value of the immovable property as evaluated by a court-appointed appraiser, and, if any positive balance remains, by refunding the same to the seller.

• だが、明治天皇の東京行幸を目前に控えて大隈は直ちに京都からパークスのいる横浜市に動くことは出来ず、大隈は外国官知事伊達宗城（宇和島藩）らと協議の結果2月5日に内外に向けて近いうちに新貨幣を発行することを発表し、パークスには神奈川県知事を兼務していた外国官判事寺島宗則が宥めるように指示している。
• However, as Emperor Meiji's Tokyo Gyoko (Emperor's going out to Tokyo) was nearing, OKUMA could not immediately move from Kyoto to Yokohama City where Parkes was, so he and others such as foreign governor Munenari DATE (Uwajima Domain) had a conference, resulting in an announcement to Japan and foreign countries on February 5, that they would issue new currency in the near future, and for Parkes, he instructed officer of Foreign Affairs Council Munenori TERASHIMA, who was also the governor of Kanagawa Prefecture, to appease.

• 法第三百二十四条（最高裁判所への移送）の規定により、上告裁判所である高等裁判所が事件を最高裁判所に移送する場合は、憲法その他の法令の解釈について、その高等裁判所の意見が最高裁判所の判例（これがない場合にあっては、大審院又は上告裁判所若しくは控訴裁判所である高等裁判所の判例）と相反するときとする。
• A high court, as the final appellate court, shall transfer a case to the Supreme Court pursuant to the provision of Article 324 (Transfer to the Supreme Court) of the Code when the opinion of the high court on interpretation of the Constitution or any other law or regulation is inconsistent with precedents rendered by the Supreme Court (or precedents rendered by the former Supreme Court or those rendered by high courts as the final appellate court or the court of second instance, if there are no precedents rendered by the Supreme Court).

• 発生記録における債務者が分割記録の直前に原債権記録に記録されていた第十六条第一項第一号（当該原債権記録が他の分割における分割債権記録である場合にあっては、第四十四条第一項第三号）に規定する一定の金額から分割債権記録に記録される第四十四条第一項第三号に規定する一定の金額を控除して得た金額を支払う旨
• A statement that the obligor in the accrual record shall pay an amount obtained by deducting the amount provided in item (iii) of Article 44 (1) recorded in the Divided Monetary Claims Record, from the amount provided in item (i) of,, Article 16 (1) (in the case where said Original Monetary Claims Record is a Divided Monetary Claims Record arising from other division of monetary claims, item (iii) of Article 44 (1)) recorded in the Original Monetary Claims Record just before the making of division record;

• 同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。
• of the Act:　The amount of deduction for retirement income prescribed in paragraph (3) of the said Article shall be limited to the part of the amount listed in each item of the said paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285(3) (Work, etc. Deemed to Be Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the said Article during the period when the person has been a resident

• 控訴裁判所は、金銭の支払の請求（第二百五十九条第二項の請求を除く。）に関する判決については、申立てがあるときは、不必要と認める場合を除き、担保を立てないで仮執行をすることができることを宣言しなければならない。ただし、控訴裁判所が相当と認めるときは、仮執行を担保を立てることに係らしめることができる。
• The court of second instance, with regard to a judgment concerning a claim for payment of money (excluding a claim set forth in Article 259(2)), upon petition, shall declare that provisional execution may be enforced without security, unless it finds such declaration unnecessary; provided, however, that when the court of second instance finds it appropriate, it may require the provision of security for provisional execution.

• 終身定期金債務者が終身定期金の元本を受領した場合において、その終身定期金の給付を怠り、又はその他の義務を履行しないときは、相手方は、元本の返還を請求することができる。この場合において、相手方は、既に受け取った終身定期金の中からその元本の利息を控除した残額を終身定期金債務者に返還しなければならない。
• In cases where the obligor in a life annuity has received the principal for the life annuity, if the obligor fails to pay the life annuity or fails to perform other obligations, the other party may demand the return of the principal. In such cases, the other party must return the amount of the life annuity he/she has already received to the obligor of the life annuity, less the amount of the interest on that principal.

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

• 法第六十六条の八第一項に規定する外国関係会社のうち政令で定めるものは、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。）に係る第三十九条の十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。
• The affiliated foreign company prescribed in Article 66-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign companies that holds the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii) (referred to as the 'taxed amount of a dividend, etc. before deduction' in the following paragraph) pertaining to a specified foreign subsidiary, etc. prescribed in Article 66-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article).

• 当該公開買付けをした者が、当該公開買付けに応じて株券等の売付け等をした者の一部の者に対し、公開買付価格より有利な価格で買付け等を行つた場合　当該有利な価格（当該有利な価格が均一でないときは、その最も有利な価格とする。）から公開買付価格を控除した金額に前項の規定による請求権者の応募株券等の数を乗じた額
• in the case where the Tender Offer Purchaser makes Purchase, etc. at a price more favorable than the Tender Offer Price only from a part of persons who make Sales, etc. of the Share Certificates, etc. in response to the Tender Offer:　the amount calculated by multiplying the difference between the favorable price (in cases where two or more favorable prices are used for the Purchases, etc., the most favorable price) and the Tender Offer Price by the number of Share Certificates, etc. Offered to Sell by the person entitled to claim damages under the preceding paragraph; and

• 厚生労働大臣は、年度の平均給与額が平成十三年四月一日から始まる年度（この項の規定により控除額が変更されたときは、直近の当該変更がされた年度の前年度）の平均給与額を超え、又は下るに至つた場合においては、その上昇し、又は低下した比率を基準として、その翌年度の八月一日以後の控除額を変更しなければならない。
• In the case where the average earnings for the fiscal year have exceeded or fallen below the average earnings for the fiscal year starting April 1, 2001 (when the amount of deduction has been revised pursuant to the provisions of this paragraph, the fiscal year preceding the fiscal year when the said revision was implemented), the Minister of Health, Labour and Welfare shall revise the amount of deduction applicable from August 1 of the following fiscal year in accordance with the rate of the increase or decrease.

• 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).

• 年金給付（労働者又はその遺族に対して、各月に支給されるべき額の合計額が厚生労働省令で定める算定方法に従い当該年金給付に係る前払一時金給付の最高限度額（当該前払一時金給付の支給を受けたことがある者にあつては、当該支給を受けた額を控除した額とする。）に相当する額に達するまでの間についての年金給付に限る。）
• pension benefits (limited to pension benefits in relation to the period until the total amount payable each month to a worker or his/her surviving family members reaches the amount equivalent to the maximum amount of an advance lump sum benefit payment pertaining to the relevant pension benefits (with regard to those who have received said advance lump sum benefit payment, the amount after deducting the amount paid) in accordance with the method prescribed by an Ordinance of the Ministry of Health, Labour and Welfare);

• 法第六十八条の九十二第一項に規定する外国関係会社のうち政令で定めるものは、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。）に係る第三十九条の百十六第三項第三号に規定する控除未済課税済配当等の額（次項において「控除未済課税済配当等の額」という。）を有する外国関係会社とする。
• Affiliated foreign companies prescribed in Article 68-92, paragraph (1) of the Act which are specified by Cabinet Order shall be affiliated foreign companies that hold the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116, paragraph (3), item (iii) (referred to as the 'taxed amount of a dividend, etc. before deduction' in the following paragraph) pertaining to a specified foreign subsidiary, etc. prescribed in Article 68-92, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article).

• やむを得ない事由によつて第一審の弁論終結前に取調を請求することができなかつた証拠によつて証明することのできる事実であつて前二条に規定する控訴申立の理由があることを信ずるに足りるものは、訴訟記録及び原裁判所において取り調べた証拠に現われている事実以外の事実であつても、控訴趣意書にこれを援用することができる。
• Facts which can be proven by evidence whose examination could not be requested before oral arguments were concluded due to unavoidable circumstances, and which are sufficient to show that there are grounds for an appeal to the court of second instance as set forth in the provisions of the two preceding articles may be cited in the statement of the reasons for appeal even if such facts do not appear in the case records or are based on evidence not examined by the court of first instance.

• 当社は、成立した受取契約に係る送金受取金員の額から次項に定める手数料額を控除した金額を、当該受取契約が当日の午後3時までに成立した場合には、契約成立日の翌営業日に、当該受取契約が当日の午後3時以降に成立した場合には、契約成立日の翌々営業日に、あらかじめ登録されたお客さまの本人名義の銀行口座宛に振込みます。
• The Company shall transfer the amount obtained after deducting the fee stipulated in the following paragraph from the transfer receipt amount stipulated in the concluded receipt agreement on the business day after the conclusion of the agreement if the receipt agreement is concluded before 3pm, or two business days after the conclusion of the agreement if the receipt agreement is concluded at or after 3pm.

• 第二項に規定する場合における第二百二十九条第三項各号に掲げる請求権であって無異議債権及び評価済債権であるものについては、第百五十六条の一般的基準に従って弁済をし、かつ、再生計画で定められた弁済期間が満了する時に、当該請求権の債権額から当該弁済期間内に弁済をした額を控除した残額につき弁済をしなければならない。
• In the case prescribed in paragraph (2), with regard to any of the claims listed in the items of Article 229(3) that is a claim without objection or valued claim, payment shall be made according to the general standards set forth in Article 156, and payment shall also be made, upon the expiration of the payment period specified in the rehabilitation plan, for any amount that remains after deducting the amount paid within said payment period from the amount of the claim in question.

• 第二項の規定により資金管理法人が自動車の所有者が預託すべき再資源化等預託金の一部を負担した場合における当該自動車についての第七十八条第一項の規定の適用については、同項中「当該再資源化預託金等を取り戻す」とあるのは、「当該再資源化預託金等の額から負担金の額及びその利息の額を控除した額の金銭を取り戻す」とする。
• Regarding the application of the provisions of Article 78, Paragraph 1 concerning the Vehicle in the case where a Deposit Management Entity assumes a portion of Recycling, etc. deposit to be deposited by the owner of the Vehicle pursuant to the provisions of Paragraph 2, the term 'recover the Recycling Deposit, etc.' in Article 78, Paragraph 1 shall be deemed to be replaced with 'recover the amount after deducting the Burden Charge and the interest therefor from the Recycling Deposit, etc.'.

• 補償対象債権に係る顧客資産のうちに社債等の振替に関する法律第六十条第一項に規定する補償対象債権を有する場合　同項の補償対象債権に相当する顧客資産を内閣府令・財務省令で定めるところにより評価した金額（当該顧客資産について同条第五項の適用がある場合には、当該金額から同項の規定により減額された支払額を控除した金額）
• where the Customer Assets pertaining to Claims Subject to Compensation include Claims Subject to Compensation prescribed in Article 60(1) of the Act on Transfer of Bonds, etc.:　the amount of Customer Assets equivalent to the Claims Subject to Compensation set forth in said paragraph which is estimated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (where the provision of paragraph (5) of said Article is applied to said Customer Assets, the amount calculated by deducting the amount of payment reduced under the provisions of said paragraph from said amount).

• 法第三百三十条（再抗告）の抗告及び法第三百三十六条（特別抗告）第一項の抗告においては、抗告理由書の提出の期間は、抗告人が第二百五条（控訴又は上告の規定の準用）ただし書及び第二百八条（特別抗告）において準用する第百八十九条（上告提起通知書の送達等）第一項の規定による抗告提起通知書の送達を受けた日から十四日とする。
• The period for the submission of a statement of the reasons for an appeal against a ruling when filing the appeal set forth in Article 330 (Re-appeal from Appeal against Ruling) of the Code or the appeal set forth in paragraph (1) of Article 336 (Special Appeal against Ruling to the Supreme Court) of the Code shall be fourteen days from the day on which the appellant received service of a written notice of the filing of an appeal against a ruling under the provision of paragraph (1) of Article 189 (Service of Written Notice of the Filing of Final Appeal, etc.) as applied mutatis mutandis pursuant to the proviso to Article 205 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance or Final Appeal) and Article 208 (Special Appeal against Ruling to the Supreme Court).

• 各有形固定資産に対する減損損失累計額は、次項及び第三項の規定による場合のほか、当該各有形固定資産の金額（前条第二項の規定により有形固定資産に対する減価償却累計額を当該有形固定資産の金額から直接控除しているときは、その控除後の金額）から直接控除し、その控除残高を当該各有形固定資産の金額として表示しなければならない。
• Accumulated impairment loss for the respective tangible fixed assets shall be deducted directly from the amount of said respective tangible fixed assets (in the case where accumulated depreciation for tangible fixed assets is deducted directly from the amount of said tangible fixed assets pursuant to the provisions of paragraph (2) of the preceding Article, the amount after deduction) and the outstanding amount of the deduction shall be indicated as the amount of said respective tangible fixed assets, excluding cases prescribed in the following paragraph and paragraph (3).

• 特別徴収義務者が、特別徴収対象年金給付の支払をする際特別徴収対象被保険者から徴収しなかった保険料額に相当する額を第一項の規定により市町村に納入した場合においては、その徴収しなかった保険料額に相当する額を、当該納入をしたとき以後に当該特別徴収対象被保険者に支払うべき当該特別徴収対象年金給付から控除することができる。
• A Person Under Obligation of Special Collection, in a case when paying to a Municipality pursuant to the provisions of paragraph (1) the amount equivalent to the insurance premium amount that has not been collected from an Insured Person Subject to Special Collection, upon the payment of a Pension Payment Subject to Special Collection, may deduct the equivalent amount to said insurance premium amount that has not been collected from said Pension Payment Subject to Special Collection to be paid to said Insured Person Subject to Special Collection after a Person Under Obligation of Special Collection has completed said payment.

• 前二条の場合を除いて、訴訟手続に法令の違反があつてその違反が判決に影響を及ぼすことが明らかであることを理由として控訴の申立をした場合には、控訴趣意書に、訴訟記録及び原裁判所において取り調べた証拠に現われている事実であつて明らかに判決に影響を及ぼすべき法令の違反があることを信ずるに足りるものを援用しなければならない。
• Other than the cases set forth in the provisions of the preceding two articles, when an appeal to the court of second instance has been made on the grounds that there was a violation of laws and regulations in the court proceedings and it is clear that that violation has affected the judgment, facts which appear in the case records and evidence examined by the court of first instance which are sufficient to show that there was a violation of laws and regulations which would clearly affect the judgment shall be cited in the statement of the reasons for appeal.

• 第百三条第二項及び第三項の規定は、第一項第七号及び前項に規定する財団債権について準用する。この場合において、当該財団債権が無利息債権又は定期金債権であるときは、当該債権の額は、当該債権が破産債権であるとした場合に第九十九条第一項第二号から第四号までに掲げる劣後的破産債権となるべき部分に相当する金額を控除した額とする。
• The provisions of Article 103(2) and (3) shall apply mutatis mutandis to the claims on the estate prescribed in paragraph (1)(vii) and the preceding paragraph. In this case, if the claim on the estate is a claim without interest or claim for periodic payments, the amount of such claim shall be the amount obtained by deducting therefrom an amount equivalent to the part of the claim that shall be a subordinate bankruptcy claim set forth in Article 99(1)(ii) to (iv) should the claim be treated as a bankruptcy claim.

• 控訴裁判所は、前条の調査をするについて必要があるときは、検察官、被告人若しくは弁護人の請求により又は職権で事実の取調をすることができる。但し、第三百八十二条の二の疎明があつたものについては、刑の量定の不当又は判決に影響を及ぼすべき事実の誤認を証明するために欠くことのできない場合に限り、これを取り調べなければならない。
• The court of second instance may conduct an examination of the facts upon the request of the public prosecutor, the accused, or his/her counsel or may do so ex officio when it is necessary for the examination set forth in the preceding article; provided, however, that the court of second instance shall examine the facts of which the public prosecutor, the accused, or his/her counsel has made prima facie showing only when this is indispensible to proving that the sentence is unreasonable or that there was an error in the finding of facts that would have affected the judgment.

• 再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）
• Resale price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the said foreign affiliated transaction for having sold the said inventory assets to a person who is not in a special relationship therewith (hereinafter referred to in this paragraph as the 'resale price'), the amount of normal profit (meaning the amount calculated by multiplying the said resale price by the normal profit margin specified by a Cabinet Order)

• 当該商品又は当該権利が返還された場合　当該商品の通常の使用料の額又は当該権利の 行使により通常得られる利益に相当する額（当該商品又は当該権利の販売価格に相当する額から当該商品又は当該権利の返還された時における価額を控除した額 が通常の使用料の額又は当該権利の行使により通常得られる利益に相当する額を超えるときは、その額）
• if the goods or the rights were returned　the amount of an ordinary royalty for the goods or the amount equivalent to the interest that can normally be gained through exercising the rights (when an amount deducting the market value for the goods or the rights at the time of their return from the amount equivalent to their selling price exceeds the amount of an ordinary royalty or the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply);
• if the goods or rights were returned　the amount of an ordinary royalty for the goods or the amount equivalent to the interests that can normally be gained through exercising the rights (when an amount deducting the market value for the goods or rights at the time of their return from the amount equivalent to their selling price exceeds the amount of an ordinary royalty or the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply);

• 判決は、控訴若しくは上告（第三百二十七条第一項（第三百八十条第二項において準用する場合を含む。）の上告を除く。）の提起、第三百十八条第一項の申立て又は第三百五十七条（第三百六十七条第二項において準用する場合を含む。）若しくは第三百七十八条第一項の規定による異議の申立てについて定めた期間の満了前には、確定しないものとする。
• A judgment shall not become final and binding until the expiration of a period specified for filing an appeal to the court of second instance or a final appeal (excluding a final appeal set forth in Article 327(1) (including cases where applied mutatis mutandis pursuant to Article 380(2))), filing a petition set forth in Article 318(1) or making an objection under the provision of Article 357 (including cases where applied mutatis mutandis pursuant to Article 367(2)) or Article 378(1).

• 請求の内容及び相手方である事業者等が同一である差止請求に係る訴訟が同一の第一審裁判所又は控訴裁判所に数個同時に係属するときは、その弁論及び裁判は、併合してしなければならない。ただし、審理の状況その他の事情を考慮して、他の差止請求に係る訴訟と弁論及び裁判を併合してすることが著しく不相当であると認めるときは、この限りでない。
• Several lawsuits for demand of an injunction with the same contents and business operator, etc. being an opposite party are pending concurrently in the same court of the first instance or the same court of second instance, the oral arguments and judgment procedures shall be conducted in consolidation, provided, however, that this shall not apply when it is found that consolidation of oral arguments and judgment procedures of other lawsuit for demand of an injunction is extremely unreasonable in consideration of progress of proceedings or other circumstances.

• 仮執行の宣言を付した判決に対する控訴の提起又は仮執行の宣言を付した支払督促に対する督促異議の申立て（次号の控訴の提起及び督促異議の申立てを除く。）があった場合において、原判決若しくは支払督促の取消し若しくは変更の原因となるべき事情がないとはいえないこと又は執行により著しい損害を生ずるおそれがあることにつき疎明があったとき。
• Where an appeal to the court of second instance is filed against a judgment with a declaration of provisional execution or an objection to demand is made against a demand for payment with a declaration of provisional execution (excluding an appeal to the court of second instance and objection to demand set forth in the following item), and a prima facie showing is made to the effect that it cannot be said that there are no circumstances under which the judgment in prior instance or demand for payment should be revoked or modified or that execution is likely to cause substantial damage.

• 共同相続人中に、被相続人から、遺贈を受け、又は婚姻若しくは養子縁組のため若しくは生計の資本として贈与を受けた者があるときは、被相続人が相続開始の時において有した財産の価額にその贈与の価額を加えたものを相続財産とみなし、前三条の規定により算定した相続分の中からその遺贈又は贈与の価額を控除した残額をもってその者の相続分とする。
• If there is a person from amongst joint heirs who has previously received a testamentary gift, or has received a gift for marriage, adoption, or as capital for livelihood, the total inherited property shall be deemed the value calculated by adding the value of the gift to the value of the property belonging to the decedent at the time of commencement of inheritance and the share in inheritance of that person shall be the remaining amount after deducting the value of that testamentary gift or a gift from the share in inheritance calculated pursuant to the provisions of the preceding three Articles.

• 第一項本文の場合 において、当該納付命令に係る審判手続が終了していないときは、公正取引委員会は、同項本文の規定にかかわらず、当該納付命令に係る審判の請求に対する審 決において、当該納付命令に係る課徴金の額を当該審判手続を経て決定された額から同項本文に規定する罰金額の二分の一に相当する金額を控除した額に変更す るものとする。
• In the case of the main clause of paragraph 1, the Fair Trade Commission shall, if the hearing procedures pertaining to the said payment order are not completed, notwithstanding the provisions of the main clause of the said paragraph, modify the amount of the surcharge in the said payment order to the amount decided through the said hearing procedures reduced by an amount equivalent to one-half of the amount of the fine as prescribed in the main clause of the said paragraph by a decision regarding the request for hearings pertaining to the said payment order.

• 第八十七条第一項第一号、第二号又は第三号イに掲げる債権についての第九十四条第一項に規定する再生債権の内容としての額及び再生債権についての議決権の額の届出　届出があった再生債権の内容としての額から届出があった再生債権についての議決権の額を控除した額に係る部分につき破産法第百十一条第一項第三号に掲げる劣後的破産債権である旨の届出
• With regard to any of the claims listed in Article 87(1)(i), (ii) or (iii)(a), the amount of the rehabilitation claim, as an element of the content of the rehabilitation claim, and the amount of the voting right for the rehabilitation claim, both prescribed in Article 94(1):　The statement that the claim in question is a subordinate bankruptcy claim set forth in Article 111(1)(iii) of the Bankruptcy Act for its part corresponding to the amount obtained by deducting the amount of the voting right for the rehabilitation claim from the amount of the filed rehabilitation claim, which is an element of the content thereof

• 第百六十七条の 規定は、第一審において準備的口頭弁論を終了し、又は弁論準備手続を終結した事件につき控訴審で攻撃又は防御の方法を提出した当事者について、第百七十八 条の規定は、第一審において書面による準備手続を終結した事件につき同条の陳述又は確認がされた場合において控訴審で攻撃又は防御の方法を提出した当事者 について準用する。
• The provision of Article 167 shall apply mutatis mutandis to a party who advances allegations and evidence in the second instance with regard to the case for which preliminary oral arguments or preparatory proceedings have been closed in the first instance, and the provision of Article 178 shall apply mutatis mutandis to a party who advances allegations and evidence in the second instance in cases where the statements or confirmation set forth in said Article have or has been made with regard to the case for which preparatory proceedings by means of documents have been closed in the first instance.

• 請求の内容及び相手方である事業者等が同一である差止請求に係る訴訟 が同一の第一審裁判所又は控訴裁判所に数個同時に係属するときは、その弁論及び裁判は、併合してしなければならない。ただし、審理の状況その他の事情を考 慮して、他の差止請求に係る訴訟と弁論及び裁判を併合してすることが著しく不相当であると認めるときは、この限りでない。
• Several lawsuits for demand of an injunction with the same contents and business operator, etc. being an opposite party are pending concurrently in the same court of the first instance or the same court of second instance, the oral arguments and judgment procedures shall be conducted in consolidation, provided, however, that this shall not apply when it is found that consolidation of oral arguments and judgment procedures of other lawsuit for demand of an injunction is extremely unreasonable in consideration of progress of proceedings or other circumstances.

• 前二条（法第三百十二条第一項及び第二項の上告理由の記載の方式並びに法第三百十二条第三項の上告理由の記載の方式）に規定する上告において、判決が最高裁判所の判例（これがない場合にあっては、大審院又は上告裁判所若しくは控訴裁判所である高等裁判所の判例）と相反する判断をしたことを主張するときは、その判例を具体的に示さなければならない。
• In the final appeal prescribed in the preceding two Articles (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (1) and Paragraph (2) of Article 312 of the Code; and Method of Stating Reasons for Final Appeal Set Forth in Paragraph (3) of Article 312 of the Code), when alleging that a judgment contains a determination that is inconsistent with precedents rendered by the Supreme Court (or precedents rendered by the former Supreme Court or those rendered by high courts as the final appellate court or the court of second instance, if there are no precedents rendered by the Supreme Court), such precedents shall be indicated specifically.

• 法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの以外のものとする。
• The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act.

• 上告をすべき裁判所が最高裁判所である場合には、最高裁判所は、原判決に最高裁判所の判例（これがない場合にあっては、大審院又は上告裁判所若しくは控訴裁判所である高等裁判所の判例）と相反する判断がある事件その他の法令の解釈に関する重要な事項を含むものと認められる事件について、申立てにより、決定で、上告審として事件を受理することができる。
• With regard to a case in which the judgment in prior instance contains a determination that is inconsistent with precedents rendered by the Supreme Court (or precedents rendered by the former Supreme Court or those rendered by high courts as the final appellate court or the court of second instance, if there are no precedents rendered by the Supreme Court) or any other case in which the judgment in prior instance is found to involve material matters concerning the construction of laws and regulations, where the court with which a final appeal shall be filed is the Supreme Court, the Supreme Court, upon petition, by an order, may accept such case as the final appellate court.

• 前二条に規定する理由以外の理由によつて原判決を破棄するときは、判決で、事件を原裁判所に差し戻し、又は原裁判所と同等の他の裁判所に移送しなければならない。但し、控訴裁判所は、訴訟記録並びに原裁判所及び控訴裁判所において取り調べた証拠によつて、直ちに判決をすることができるものと認めるときは、被告事件について更に判決をすることができる。
• When the court of second instance reverses the judgment of the court of first instance on grounds other than those set forth in the preceding two articles, a judgment shall be rendered to remand the case to the court of first instance, or to transfer the case to a court which is equal to the court of first instance; provided, however, that the court of second instance may render an additional judgment on the case when it finds that it possible to do so based on the case records and the evidence examined by the court of first and second instances.

• 各資産に係る引当金は、次項の規定による場合のほか、当該各資産の項目に対する控除項目として、貸倒引当金その他当該引当金の設定目的を示す名称を付した項目をもって表示しなければならない。ただし、流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産の区分に応じ、これらの資産に対する控除項目として一括して表示することを妨げない。
• Allowances pertaining to the respective assets shall be indicated as a deduction for said respective assets under sub-items with titles that indicate the purpose of allowances for bad debts and other relevant allowances excluding cases prescribed in the following paragraph; provided, however, that they are not precluded from being indicated in the sum total as a deduction for the total of current assets, tangible fixed assets, intangible fixed assets, investment and other assets, or deferred assets for the categories thereof .

• 内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。）
• The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that said affiliated foreign company has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)
• The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax of the state of the head office by deeming that said affiliated foreign company has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)
• The amount of foreign corporation tax to be imposed on the amount of the foreign affiliated person's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that said foreign affiliated person has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)

• 前条第一項に規定する場合において、投資法人が金銭の分配により投資主に対して交付した金銭の総額が当該金銭の分配がその効力を生じた日における貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることにつき善意の投資主は、当該投資主が交付を受けた金銭について、同項の金銭を支払つた同項各号に掲げる者からの求償の請求に応ずる義務を負わない。
• In the case referred to in paragraph (1) of the preceding Article, Investors who are without knowledge of the fact that the total amount of monies delivered to them by the Investment Corporation through the distribution of monies exceeds the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated in the balance sheet on the day such distribution of monies becomes effective shall, with regard to the monies received thereby, not be obliged to respond to a request for remedy that a person as listed in the items of that paragraph who paid the monies under that paragraph makes against such Investors.

• 外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。
• The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust.

• 第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。
• The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary, etc., pursuant to the provisions of Article 66-7, paragraph (1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.

• 破産管財人は、第百六十条第一項若しくは第三項又は第百六十一条第一項に規定する行為を否認しようとするときは、前条第一項の規定により破産財団に復すべき財産の返還に代えて、相手方に対し、当該財産の価額から前三項の規定により財団債権となる額（第一項第一号に掲げる場合にあっては、破産者の受けた反対給付の価額）を控除した額の償還を請求することができる。
• A bankruptcy trustee, when he/she intends to avoid an act prescribed in Article 160(1) or (3) or Article 161(1), in lieu of requesting return of the property that should be returned to the bankruptcy estate pursuant to the provision of paragraph (1) of the preceding Article, may request the other party to reimburse the amount obtained by deducting the amount that shall be included in the scope of claims on the estate pursuant to the provisions of the preceding three paragraphs (in the case set forth in paragraph (1)(i), the value of the counter-performance received by the bankrupt) from the value of said property to be returned.

• 控訴審においては、被告人は、公判期日に出頭することを要しない。ただし、裁判所は、五十万円（刑法、暴力行為等処罰に関する法律及び経済関係罰則の整備に関する法律の罪以外の罪については、当分の間、五万円）以下の罰金又は科料に当たる事件以外の事件について、被告人の出頭がその権利の保護のため重要であると認めるときは、被告人の出頭を命ずることができる。
• The accused need not appear at the trial at the court of second instance; provided, however, that for offenses other than those punishable by a fine not exceeding 500,000 yen (50,000 yen for offenses other than those prescribed in the Penal Code, the Law concerning Punishment of Physical Violence and Others and the Act on Penal Provisions related to Economic Activities, until otherwise stipulated) or a petty fine, the court may order him/her to appear when it deems this to be essential for the protection of his/her rights.

• 自己に対する給付に必要な半製品、部品、附属品又は原材料（以下「原材料等」という。）を自己から購入させた場合に、下請事業者の責めに帰すべき理由がないのに、当該原材料等を用いる給付に対する下請代金の支払期日より早い時期に、支払うべき下請代金の額から当該原材料等の対価の全部若しくは一部を控除し、又は当該原材料等の対価の全部若しくは一部を支払わせること。
• In cases where the main subcontracting entrepreneur has caused the subcontractor to purchase from oneself semi-finished goods, parts, accessories or raw materials (hereinafter referred to as 'raw materials, etc.') necessary for the work performed for the main subcontracting entrepreneur, without reasons attributable to the subcontractor, deducting all or part of the price of the said raw materials, etc. from the amount of the subcontract proceeds to be paid, or causing the subcontractor to pay all or a part of the price of the said raw materials, etc. at a time earlier than the date of payment of the subcontract proceeds for the work in which the said raw materials. etc. are employed: or

• 前項の規定の適用を受けようとする発行者は、その旨を記載した書面に、法第四十一条の十二第五項又は第六項の規定による還付をすべき金額及び当該金額のうち前項に規定する控除することができない金額並びに当該還付が同条第五項又は第六項の規定のいずれに基づくものであるかその他の必要な事項を記載した明細書を添付して、これを前項の税務署長に提出しなければならない。
• An issuer who seeks the application of the provisions of the preceding paragraph shall submit a document that states that fact to the competent district director set forth in the preceding paragraph, along with a detailed statement containing the amount that he/she shall refund pursuant to the provisions of Article 41-12, paragraph (5) or paragraph (6) of the Act, the amount that he/she cannot deduct as prescribed in the preceding paragraph out of said amount, which of the provisions of paragraph (5) or paragraph (6) of said Article said refund is based on, and other necessary matters.

• 前項の規定は、吸収合併存続法人が吸収合併に際して吸収合併消滅法人の投資主に対して交付する投資口の総口数が、当該吸収合併存続法人の発行可能投資口総口数から発行済投資口の総口数を控除して得た口数を超えない場合には、適用しない。この場合においては、吸収合併契約において、吸収合併存続法人については同項の承認を受けないで吸収合併をする旨を定めなければならない。
• The provisions of the preceding paragraph shall not apply to cases where the total number of units of the Investment Equity delivered to the Investors of the Investment Corporation Extinguished in the Absorption-Type Merger by the Investment Corporation Surviving the Absorption-Type Merger at the time of the Absorption-Type Merger does not exceed the number obtained by deducting the total number of units of Issued Investment Equity from the Total Number of Units of Authorized Investment Equity of said Investment Corporation Surviving the Absorption-Type Merger. In this case, the Absorption-Type Merger Agreement shall provide to the effect that, with regard to the Investment Corporation Surviving the Absorption-Type Merger, the Absorption-Type Merger will be implemented without obtaining approval under the preceding paragraph.

• 特許権、実用新案権、意匠権、商標権、回路配置利用権、著作者の権利、出版権、著作隣接権若しくは育成者権に関する訴え又は不正競争（不正競争防止法（平成五年法律第四十七号）第二条第一項に規定する不正競争をいう。）による営業上の利益の侵害に係る訴えについて地方裁判所が第一審としてした終局判決に対する控訴に係る訴訟事件であってその審理に専門的な知見を要するもの
• Appeals against final judgments rendered by district courts in the first instance on actions pertaining to patent rights, utility model rights, design rights, trademark rights, rights of layout-designs of integrated circuits, copyrights, publication rights, neighboring rights or plant breeders' rights or actions pertaining to infringements of business interests through acts of unfair competition provided for in Article 2, Paragraph 1 of the Unfair Competition Prevention Act (Act No. 47 of 1993), in which specialized knowledge is required for examination.

• 法第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付する法人税法第六十九条第一項に規定する控除対象外国法人税の額とみなして同条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する場合におけるこれらの規定の適用に関する事項については、第三十九条の十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。
• In the case where the provisions of Article 69, paragraphs (1) to (7), paragraph (10) and paragraphs (15) to (18) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of creditable foreign corporation tax prescribed in paragraph (1) of said Article payable by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 66-9-7, paragraph (1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-18, paragraphs (2) to (10) and paragraphs (12) to (17).

• 第三項各号に掲げる外国法人税の額のうち法第六十八条の九十一第一項の規定により特定外国子会社等に係る連結法人が納付する個別控除対象外国法人税の額とみなされる金額は、その連結法人の当該各号に定める連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。
• The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that is deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation of a specified foreign subsidiary, etc., pursuant to the provisions of Article 68-91, paragraph (1) of the Act, shall be included in consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of said Article for a consolidated business year specified respectively in the relevant items of the consolidated corporation.

• 上告受理の申立ての理由の記載は、原判決に最高裁判所の判例（これがない場合にあっては、大審院又は上告裁判所若しくは控訴裁判所である高等裁判所の判例）と相反する判断があることその他の法令の解釈に関する重要な事項を含むことを示してしなければならない。この場合においては、第百九十一条（法第三百十二条第三項の上告理由の記載の方式）第二項及び第三項の規定を準用する。
• The reasons for a petition for the acceptance of a final appeal shall be stated by indicating that the judgment of prior instance contains a determination that is inconsistent with precedents rendered by the Supreme Court (or, precedents rendered by the former Supreme Court or those rendered by high courts as the final appellate court or the court of second instance, if there are no precedents rendered by the Supreme Court) or involves material matters concerning the construction of laws and regulations. In this case, the provisions of paragraph (2) and paragraph (3) of Article 191 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (3) of Article 312 of the Code) shall apply mutatis mutandis.

• 特許権、実用新案権、意匠権、商標権、回路配置利用権、著作者の権利、出版権、著作 隣接権若しくは育成者権に関する訴え又は不正競争（不正競争防止法（平成五年法律第四十七号）第二条第一項に規定する不正競争をいう。）による営業上の利 益の侵害に係る訴えについて地方裁判所が第一審としてした終局判決に対する控訴に係る訴訟事件であってその審理に専門的な知見を要するもの
• Appeals against final judgments rendered by district courts in the first instance on actions pertaining to patent rights, utility model rights, design rights, trademark rights, rights of layout-designs of integrated circuits, copyrights, publication rights, neighboring rights or plant breeders' rights or actions pertaining to infringements of business interests through acts of unfair competition provided for in Article 2, Paragraph 1 of the Unfair Competition Prevention Act (Act No. 47 of 1993), in which specialized knowledge is required for examination.

• 被認定者であって施行日前に第四条第一項の認定に係る指定疾病にかかったものが当該指定疾病に起因して施行日から起算して二年以内に死亡した場合において、当該指定疾病に関し支給された医療費及び療養手当の合計額が特別遺族弔慰金の額に満たないときは、当該死亡した者の遺族に対し、特別遺族弔慰金の額から当該合計額を控除した額に相当する金額を救済給付調整金として支給する。
• In the event that a certified person who was afflicted with the designated disease to which the certification pertains of Paragraph 1, Article 4 before the effective date dies of the said designated disease within two years from the effective date , if the total amount of medical expenses and the medical treatment allowance paid for the said designated disease is less than the amount of special survivor condolence money, the amount of money corresponding to the amount obtained by deducting the said total amount from the amount of special survivor condolence money shall be paid to the survivor of the said deceased person as relief benefit adjustment money.

• 連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• その収入の一日分に相当する額（収入の総額を基礎日数で除して得た額をいう。）から千三百八十八円（その額が次項の規定により変更されたときは、その変更された額。同項において「控除額」という。）を控除した額と基本手当の日額との合計額（次号において「合計額」という。）が賃金日額の百分の八十に相当する額を超えないとき。　基本手当の日額に基礎日数を乗じて得た額を支給する。
• When the total of the amount obtained by deducting 1,388 yen (when the amount has been revised pursuant to the provisions of the following paragraph, the revised amount; hereinafter referred to as the "amount of deduction" in this paragraph), from the amount equivalent to the daily amount of earnings (meaning the amount obtained by dividing the total earnings by the number of basis days) and adding the daily amount of the basic allowance (referred to as "the total" in the following item) does not exceed an amount equivalent to 80 percent of the daily amount of wages,　the amount obtained by multiplying the daily amount of the basic allowance by the number of basis days shall be paid;

• 前項に規定する場合において、再生債権者が、再生手続開始後にその弁済期が到来すべき賃料債務について、再生手続開始後その弁済期に弁済をしたときは、再生債権者が有する敷金の返還請求権は、再生手続開始の時における賃料の六月分に相当する額（同項の規定により相殺をする場合には、相殺により免れる賃料債務の額を控除した額）の範囲内におけるその弁済額を限度として、共益債権とする。
• In the case referred to in the preceding paragraph, when the rehabilitation creditor, with regard to his/her rent debt that is to become due after the commencement of rehabilitation proceedings, has made payment of the debt after the commencement of rehabilitation proceedings, the rehabilitation creditor's claim to refund the security deposit shall be a common benefit claim up to the amount paid within the amount equivalent to the six-month rent as of the time of commencement of rehabilitation proceedings (in cases where a set-off is effected under the provision of said paragraph, the amount of the rent debt from which the rehabilitation creditor is relieved shall be deducted).

• 第一項ただし書の規定により登録された職員団体の役員として専ら従事する期間は、職員としての在職期間を通じて五年（特定独立行政法人等の労働関係に関する法律（昭和二十三年法律第二百五十七号）第二条第四号の職員として同法第七条第一項ただし書の規定により労働組合の業務に専ら従事したことがある職員については、五年からその専ら従事した期間を控除した期間）を超えることができない。
• The period for which an official engages exclusively in the business of a registered employee organization as its officer pursuant to the proviso of paragraph 1, may not exceed five years throughout the period of his/her service as an official (in the case of an official who has formerly engaged exclusively in the business of a trade union pursuant to the proviso of Article 7, paragraph 1 of the Act on Labor Relationship of Specified Independent Administrative Institutions, etc. (Act No. 257 of 1948) as the employee set forth in item 4 of Article 2 of the same Act, this five-year period shall be reduced by subtracting the period during which he/she has formerly engaged exclusively in such business).

• 市町村は、支給決定障害者等が受けた障害福祉サービス及び介護保険法第二十四条第二項に規定する介護給付等対象サービスのうち政令で定めるものに要した費用の合計額から当該費用につき支給された介護給付費等及び同法第二十条に規定する介護給付等のうち政令で定めるものの合計額を控除して得た額が、著しく高額であるときは、当該支給決定障害者等に対し、高額障害福祉サービス費を支給する。
• In the event that the amount obtained by deducting the amount totalized nursing care payment, etc. granted for the following expenses and the nursing care benefit etc. prescribed in the Cabinet Order among the nursing care payment, etc. prescribed in Article 20 of Long-term Care Insurance Act from the total amount of expenses which were required for welfare service for persons with disabilities which persons with disabilities given grant decision and the service prescribed in the Cabinet Order among object service for nursing care payment prescribed in paragraph 2, Article 24 of the same Act is especially high, municipalities shall grant expenses for high-cost welfare service to such persons with disabilities given grant decision, etc.

• 前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
• Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.

• 特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
• Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.

• 当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額
• The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of said domestic corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)

• 当該連結法人の当該連結事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額
• The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of said consolidated corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)

• 法第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付する法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額とみなして同条第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する場合におけるこれらの規定の適用に関する事項については、第三十九条の百十八第二項から第十項まで及び第十二項から第十七項までの規定の例による。
• In the case where the provisions of Article 81-15, paragraphs (1) to (7), (10) and, paragraphs (15) to (17) of the Corporation Tax Act are applied by deeming the calculated amount to be the amount of individually creditable foreign corporation tax prescribed in paragraph (1) of said Article payable by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provisions of Article 68-93-7, paragraph (1) of the Act, the matters concerning the application of these provisions shall be as prescribed in the provisions of Article 39-118, paragraphs (2) to (10) and paragraphs (12) to (17).

• 第六条第一項各号に定める裁判所が第一審としてした特許権等に関する訴えについての終局判決に対する控訴が提起された東京高等裁判所においては、当該控訴に係る事件について、五人の裁判官の合議体で審理及び裁判をする旨の決定をその合議体ですることができる。ただし、第二十条の二第一項の規定により移送された訴訟に係る訴えについての終局判決に対する控訴に係る事件については、この限りでない。
• In the Tokyo High Court with which an appeal is filed against a final judgment on an action relating to a patent right, etc. that is made by any of the courts specified in the items of Article 6(1) as the court of first instance, a panel of five judges may make an order to the effect that said panel shall conduct a trial and make a judicial decision on that case; provided, however, that this shall not apply to a case pertaining to an appeal to the court of second instance against a final judgment on an action pertaining to a suit transferred pursuant to the provision of Article 20-2(1).

• 金融商品取引業者は、資本金、準備金その他の内閣府令で定めるものの額の合計額から固定資産その他の内閣府令で定めるものの額の合計額を控除した額の、保有する有価証券の価格の変動その他の理由により発生し得る危険に対応する額として内閣府令で定めるものの合計額に対する比率（以下「自己資本規制比率」という。）を算出し、毎月末及び内閣府令で定める場合に、内閣総理大臣に届け出なければならない。
• A Financial Instruments Business Operator shall calculate the ratio of the total sum of the stated capital, reserve fund, and other amount specified by a Cabinet Office Ordinance after deduction of the total sum of the fixed assets and any others specified by a Cabinet Office Ordinance, to the total sum of the amount specified by a Cabinet Office Ordinance as the amount for covering possible risks which may accrue due to the fluctuation of prices of the Securities held or other reasons (hereinafter referred to as the 'Capital-to-Risk Ratio'), and notify it to the Prime Minister at the end of each month and in the cases specified by a Cabinet Office Ordinance.

• 抗告裁判所のした第三十三条の決定に対しては、憲法に違反し、若しくは憲法の解釈に誤りがあること、又は最高裁判所若しくは控訴裁判所である高等裁判所の判例と相反する判断をしたことを理由とする場合に限り、少年、その法定代理人又は付添人から、最高裁判所に対し、二週間以内に、特に抗告をすることができる。ただし、付添人は、選任者である保護者の明示した意思に反して、抗告をすることができない。
• The Juvenile or the legal representative or attendant of the Juvenile may appeal against the ruling prescribed in Article 33 made by the court of second instance to the Supreme Court within two weeks, only on the grounds that the ruling contains a violation of the Constitution, a serious misconstruction of the Constitution or a determination that is inconsistent with precedents of the Supreme Court or the high courts as the courts of second instance; provided, however, that the attendant may file no appeal that is contrary to the intent clearly indicated by the Custodian who has appointed the attendant.

• 法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。
• The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article.

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

• 否認権限を有する監督委員又は管財人は、第百二十七条第一項若しくは第三項又は第百二十七条の二第一項に規定する行為を否認しようとするときは、前条第一項の規定により再生債務者財産に復すべき財産の返還に代えて、相手方に対し、当該財産の価額から前三項の規定により共益債権となる額（第一項第一号に掲げる場合にあっては、再生債務者の受けた反対給付の価額）を控除した額の償還を請求することができる。
• A supervisor empowered to avoid or a trustee, when he/she intends to avoid an act prescribed in Article 127(1) or (3) or Article 127-2(1), in lieu of requesting return of the property that should be returned to the rehabilitation debtor's assets pursuant to the provision of paragraph (1) of the preceding Article, may request the other party to reimburse the amount obtained by deducting the amount that shall be included in the scope of common benefit claims pursuant to the provisions of the preceding three paragraphs (in the case set forth in paragraph (1)(i), the value of the counter-performance received by the rehabilitation debtor) from the value of said property to be returned.

• 改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう。）としての委託者保護会員制法人（次項において単に「委託者保護基金」という。）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。
• Where a Consignor Protection Membership Corporation as a Consumer Protection Fund (which means the Consumer Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a 'Consumer Protection Fund' in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item (xvii) of the Corporation Tax Act (Act No. 34 of 1965).

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

• 事業主は、当該労働者又はその遺族の年金給付を受ける権利が消滅するまでの間、その損害の発生時から当該年金給付に係る前払一時金給付を受けるべき時までの法定利率により計算される額を合算した場合における当該合算した額が当該前払一時金給付の最高限度額に相当する額となるべき額（次号の規定により損害賠償の責めを免れたときは、その免れた額を控除した額）の限度で、その損害賠償の履行をしないことができる。
• The employer may, during the period until the right of said worker or his/her surviving family members to receive pension benefits is extinguished, choose not to fulfill the obligation to pay the damages, up to the limit of the total amount which, when calculated at the statutory interest rate for the period between the time of the occurrence of the loss until the time when such person or persons are to receive an advance lump sum benefit payment, would be equivalent to the maximum amount of said advance lump sum benefit payment (in cases where the employer is exempted from the liability for damages pursuant to the provision of the following item, the amount obtained by deducting said amount exempted).

• 前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.

• 特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.

• 前項の場合において、同項第四号及び第十八号から第二十号までに掲げるものの額（同項第十九号に掲げるものにあっては基本的項目の額から前項第一号から第三号まで及び第五号から第十七号までに掲げるものの額の合計額を控除した額の二百パーセントに相当する額を限度とし、同項第二十号に掲げるものにあっては基本的項目の額の五十パーセントに相当する額を限度とする。）の合計額が基本的項目の額を超えてはならない。
• In the case of the preceding paragraph, the total amount of those listed in item (iv) and items (xviii) to (xx) inclusive of the same paragraph (with regard to those listed in item (xix) of the same paragraph, within the limit of the amount equivalent to 200 percent of the amount deducting the total of the amount listed in items (i) to (iii) inclusive and items (v) to (xvii) inclusive of the preceding paragraph from the Amount of Basic Items, and with regard to those listed in item (xx) of the same paragraph, within the limit of the amount equivalent to 50 percent of the Amount of Basic Items) shall not exceed the Amount of Basic Items.

• 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 法第四十条の四第一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につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
• Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a resident listed in the items of Article 40-4, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:

• 共同相続人中に、被相続人の事業に関する労務の提供又は財産上の給付、被相続人の療養看護その他の方法により被相続人の財産の維持又は増加について特別の寄与をした者があるときは、被相続人が相続開始の時において有した財産の価額から共同相続人の協議で定めたその者の寄与分を控除したものを相続財産とみなし、第九百条から第九百二条までの規定により算定した相続分に寄与分を加えた額をもってその者の相続分とする。
• If there is a person from amongst joint heirs who has made a special contribution to the maintenance or increase of the decedent's property through the provision of labor or in the form of property relating to the decedent's business, medical treatment or nursing of the decedent, or other means, the total inherited property shall be deemed the value calculated by deducting the contributory portion as determined by agreement by the joint heirs from the value of the property of the decedent at the time of commencement of inheritance, and that person's share in inheritance shall be the amount of the contribution added to the share in inheritance calculated pursuant to the provisions of Articles 900 to 902 inclusive.

• 法第六十六条の六第一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につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
• Where there is any amount of deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:

• 当該商品（施設を利用し及び役務の提供を受ける権利を除く。以下この項において同 じ。）又は当該権利が返還された場合　当該商品の通常の使用料の額又は当該権利の行使により通常得られる利益に相当する額（当該商品又は当該権利の販売価 格に相当する額から当該商品又は当該権利の返還された時における価額を控除した額が通常の使用料の額又は当該権利の行使により通常得られる利益に相当する 額を超えるときは、その額）
• if the goods (excluding rights to use a facility or to receive offer of services; hereinafter the same shall apply in this paragraph) or the rights were returned　the amount of an ordinary royalty for the goods or the amount equivalent to the interest that can normally be gained through exercising the rights (when an amount deducting the market value for the goods or the rights at the time of their return from the amount equivalent to their selling price exceeds the amount of an ordinary royalty or the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply);

• 法第六十八条の九十第一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につき控除対象配当等の額（次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。）がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
• Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of the specified foreign subsidiary, etc. of a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:

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

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

• 市町村は、前条第一項又は第二項の規定により支払方法変更の記載を受けている要介護被保険者等であって、前二項の規定による保険給付の全部又は一部の支払の一時差止がなされているものが、なお滞納している保険料を納付しない場合においては、厚生労働省令で定めるところにより、あらかじめ、当該要介護被保険者等に通知して、当該一時差止に係る保険給付の額から当該要介護被保険者等が滞納している保険料額を控除することができる。
• A Municipality, in a case when an Insured Person Requiring Long-Term Care, etc., that has received an Entry of Change of Payment Method pursuant to the provisions of paragraph (1) or paragraph (2) of the preceding Article and whose insurance benefit has been temporarily suspended in whole or in part pursuant to the provisions of the preceding two paragraphs and who has not yet paid the delinquent insurance premium, may notify in advance said Insured Person Requiring Long-Term Care, etc., pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, and deduct the amount of delinquent insurance premium of said Insured Person Requiring Long-Term Care, etc., from the amount of insurance benefit pertaining to said temporary suspension.

• その一方で、当時の慣例に反して頼通が関白のまま実資と共同で一上の職務を行い、藤原公季の死去により空席になった太政大臣への昇進を頼通が実資の死後まで控えたのは、実資が頼通の後任の左大臣に昇進することで、一上として太政官を率いて頼通と対抗することを恐れたからだとも言われている（一上には通常左大臣が就任して、関白及び太政大臣はその職務には携わらず、左大臣が関白を兼ねる場合には右大臣が一上となる慣例であった）。
• Meanwhile, it is believed that the reason why Yorimichi fulfilled his duty as Ichi no kami (the head of high court officials) jointly with Sanesuke without leaving the position of Kanpaku against the court custom of the time and declined to be promoted to the office of Daijo-daijin (Grand minister of state), which had remained vacant after the death of FUJIWARA no Kinsue, until after the death of Sanesuke, was that he was afraid of the possibility that Sanesuke, promoted to the office of Sadaijin after Yorimichi, might come into conflict with Yorimichi and lead all ministers as Ichi no kami (the office of Ichi no kami was normally assumed by the Sadaijin, while Kanpaku and Daijo-daijin did not perform the duty as Ichi no kami, and if the Sadaijin also served as Kanpaku, Udaijin was normally appointed as Ichi no kami).

• ここで、こうした基本原則（primary）から導き出した一連の真理すべてを開陳したいところだが、そのためにはまず学識経験者の間で議論されている各種の質問を扱わなくてはならず、そういう人々に巻き込まれたくないので、ここでは真理の開陳は控えて、それがなんであるかを一般論として述べて、そしてそれを個別に詳述することが公共の利益にかなうかどうかについては、判断力のある人が決めてくれるのに任せたほうがいいだろう。
• I would here willingly have proceeded to exhibit the whole chain of truths which I deduced from these primary but as with a view to this it would have been necessary now to treat of many questions in dispute among the earned, with whom I do not wish to be embroiled, I believe that it will be better for me to refrain from this exposition, and only mention in general what these truths are, that the more judicious may be able to determine whether a more special account of them would conduce to the public advantage.

• 法第六十六条の五第二項に規定する当該事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。
• The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in Article 66-5, paragraph (2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be said average balance of assets).

• 前項に規定する場合において、同項の出資関連内国法人が同項の当該内国法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。
• In the case prescribed in the preceding paragraph, when deeming a domestic corporation related through capital contribution set forth in said paragraph to be the first domestic corporation set forth in said paragraph and if there is any deductible amount pertaining to said domestic corporation related through capital contribution, the amount of stated capital, etc. set forth in said paragraph of said domestic corporation related through capital contribution shall be the remaining amount after deducting said deductible amount from said amount of stated capital, etc.; and the amount of liabilities owed by said domestic corporation related through capital contribution to the foreign controlling shareholder, etc. and the fund provider, etc. set forth in said paragraph shall be the amount obtained by adding the amount of liabilities owed to said foreign controlling shareholder, etc. and fund provider, etc. and said deductible amount.

• 前項に規定する場合において、同項の出資関連内国法人が同項の当該連結法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。
• In the case prescribed in the preceding paragraph, when deeming a domestic corporation related through capital contribution set forth in said paragraph to be the consolidated corporation set forth in said paragraph and if there is any deductible amount pertaining to said domestic corporation related through capital contribution, the amount of stated capital, etc. set forth in said paragraph of said domestic corporation related through capital contribution shall be the remaining amount after deducting said deductible amount from said amount of stated capital, etc.; and the amount of the liabilities owed by said domestic corporation related through capital contribution to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in said paragraph shall be the amount obtained by adding the amount of the liabilities owed to said foreign controlling shareholder, etc. and fund provider, etc. and said deductible amount.

• 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。
• Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7, paragraph (1) of the Act that shall be paid by a domestic corporation related to said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the 'amount of creditable foreign corporation taxes' in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:

• 特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
• Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.

• 最高価買受申出人に次いで高額の買受けの申出をした者は、その買受けの申出の額が、買受可能価額以上で、かつ、最高価買受申出人の申出の額から買受けの申出の保証の額を控除した額以上である場合に限り、売却の実施の終了までに、執行官に対し、最高価買受申出人に係る売却許可決定が第八十条第一項の規定により効力を失うときは、自己の買受けの申出について売却を許可すべき旨の申出（以下「次順位買受けの申出」という。）をすることができる。
• A person who has made a purchase offer next highest to the highest purchase offeror may, provided that his/her purchase offer price is not less than the minimum purchase price and not less than the price obtained by deducting the amount of the purchase offer guarantee from the price offered by the highest purchase offeror, make an offer seeking permission of sale for his/her purchase offer in the event that the order of permission of sale pertaining to the highest purchase offeror ceases to be effective pursuant to the provisions of Article 80(1) (such offer shall hereinafter be referred to as the 'next-highest purchase offer') to a court execution officer, by the time of the termination of implementation of the sale.

• 前項の規定にかかわらず、第一項の責任は、当該役員が職務を行うにつき善意でかつ重大な過失がないときは、賠償の責任を負う額から当該役員がその在職中に組合から職務執行の対価として受け、又は受けるべき財産上の利益の一年間当たりの額に相当する額として主務省令で定める方法により算定される額に、次の各号に掲げる役員の区分に応じ、当該各号に定める数を乗じて得た額を控除して得た額を限度として、総会の決議によつて免除することができる。
• Notwithstanding the provisions of the preceding paragraph, if an officer has knowledge of the neglect or has been grossly negligent in performing his/her duties, he/she may be exempted from the liability set forth in paragraph (1), based on a resolution of the general meeting, within a limit of the amount obtained by subtracting, from the amount of the liability for damages, an amount obtained by multiplying an amount equivalent to the annual amount of property benefit that the officer has received or should receive from the cooperative during his/her office as a consideration for execution of his/her duties, which has been calculated by the method specified by an ordinance of the competent ministry, by one of the numbers listed in the following items for the respective categories of officers prescribed therein:

• 法第六十八条の八十九第二項に規定する当該連結事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。
• The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in Article 68-89, paragraph (2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant consolidated business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be said average balance of assets).

• 法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。
• The affiliated foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16, paragraphs (2) to (4), pursuant to the provisions of Article 39-20-10, paragraph (2)).

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

• 第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。
• The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7, paragraph (1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in said paragraph of said domestic corporation. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act.

• 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十八条の九十一第一項の規定により当該特定外国子会社等に係る連結法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその連結法人の当該各号に定める連結事業年度においてその連結法人が納付することとなるものとみなす。
• Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of individually creditable foreign corporation taxes prescribed in Article 68-91, paragraph (1) of the Act that shall be paid by the consolidated corporation of said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the 'amount of individually creditable foreign corporation taxes' in this Article) shall be deemed to be payable by the consolidated corporation in a consolidated business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant item:

• 特定介護保険施設等における居住等に要する平均的な費用の額及び施設の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該居住等に要した費用の額を超えるときは、当該現に居住等に要した費用の額とする。以下この条及び次条第二項において「居住費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「居住費の負担限度額」という。）を控除した額
• the amount after the amount provided by the Minister of Health, Labour, and Welfare after considering the income status of the Specified Person Admitted to a Facility and other circumstances (herein referred to as "Maximum Allowance for Residence Expenses") is deducted from the amount provided by the Minister of Health, Labour, and Welfare after considering the average expenses necessary for Residence, etc., at a Specified Facility, etc., for Insured Long-Term Care, the status of such facility, and other circumstances (in a case when such amount exceeds the actual expenses for said Residence, etc., the amount shall be the actual expenses for said Residence, etc.; herein referred to as "Base Costs for Residence" in this Article and the following Article, paragraph (2)).

• 前項の支払回数割保険料額は、厚生労働省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によって徴収する保険料額（以下「特別徴収対象保険料額」という。）から、前条第三項並びに第百四十条第一項及び第二項の規定により当該年の四月一日から九月三十日までの間に徴収される保険料額の合計額を控除して得た額を、当該年の十月一日から翌年三月三十一日までの間における当該特別徴収対象年金給付の支払の回数で除して得た額とする。
• The amount of an insurance premium divided by the number of payments as set forth in the preceding paragraph, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, shall be the amount obtained by dividing the amount that is obtained by deducting from the total insurance premium amount to be collected during the period from April 1 to September 30 of said year pursuant to the provisions of paragraph (3) of the preceding Article, and Article 140, paragraph (1) and paragraph (2) the insurance premium amount to be collected by the method of special collection from said Insured Person Subject to Special Collection (hereinafter referred to as "Insurance Premium Amount Subject to Special Collection"), by the number of payments of said Insurance Premium Amount Subject to Special Collection during the period from October 1 of said year to March 31 of the year following said year.

• 法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下第三項までにおいて「特定外国法人」という。）に係る控除未済課税済配当等の額（特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人とする。
• The affiliated foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116, paragraphs (2) to (4), pursuant to the provisions of Article 39-120-10, paragraph (2)).

• 特定介護予防サービス事業者における滞在に要する平均的な費用の額及び事業所の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該滞在に要した費用の額を超えるときは、当該現に滞在に要した費用の額とする。以下この条及び次条第二項において「滞在費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「滞在費の負担限度額」という。）を控除した額
• the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the income status of the Special Insured Person Admitted to the Facility and other circumstances (herein referred to as "Maximum Allowance for Room and Board Expense" is deducted from the amount determined by the Ministry of Health, Labour, and Welfare after considering the average expenses necessary for a stay in the Long-Term Care Preventive Service Specified Provider, the status of said facility, and other circumstances (in a case when said amount exceeds the actual expenses for said stay, this amount shall be the amount of the actual expenses for said stay; herein referred to as "Base Costs for Room and Board" in this Article and paragraph (2) of the following Article).

• 前項の規定にかかわらず、第一項の責任は、当該役員等が職務を行うにつき善意でかつ重大な過失がないときは、賠償の責任を負う額から、当該役員等がその在職中に投資法人から職務執行の対価として受け、又は受けるべき財産上の利益の一年間当たりの額に相当する額として内閣府令で定める方法により算定される額に、次の各号に掲げる役員等の区分に応じ、当該各号に定める数を乗じて得た額を控除して得た額を限度として、投資主総会の決議によつて免除することができる。
• Notwithstanding the provisions of the preceding paragraph, when the Officer, etc. has performed his/her duties in good faith and without gross negligence, exemption from the liability prescribed in paragraph (1) shall be granted by resolution at an Investors' meeting, within the limit of the amount obtained by multiplying the numbers provided in the following items according to the categories of Officer, etc. listed in the respective items by the amount calculated by the method prescribed in a Cabinet Office Ordinance as an amount equivalent to the annual amount of property benefits which the Officer, etc. has received or is to receive as the consideration for the execution of his/her duties from the Investment Corporation while he/she is in office, and deducting the amount obtained from the amount for which he/she is liable:

• 再生債務者が再生計画案の提出前二年間の途中で、給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった場合（イに掲げる区分に該当する場合を除く。）　給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税等に相当する額を控除した額を一年間当たりの額に換算した額
• Where the rehabilitation debtor, at a certain time within two years prior to the submission of the proposed rehabilitation plan, has started to receive salary or earn similar regular income which is expected to fluctuate within a small range (excluding one who falls under the case set forth in (a)):　The amount obtained by deducting, from the total income earned during the period from when he/she started to receive salary or earn similar regular income which is expected to fluctuate within a small range, until the proposed rehabilitation plan was submitted, the amount of income tax, etc. imposed on such total amount, as converted into the amount per year

• 昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
• The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order.

• 特定介護保険施設等における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額
• the amount after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (hereinafter referred to as "Maximum Allowance for Meal Expense" in this Article and the following Article, paragraph (2)) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Specified Facility, etc., for Insured Long-Term Care (in a case when said amount exceeds the actual expenses of providing said meals, the amount shall be the actual expenses of providing said meals; herein referred to as "Base Cost for Meal Expenses" in this Article and in the following Article, paragraph (2));

• 法第六十六条の四の二第一項に規定する申立てに係る更正決定（法第六十六条の四第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十六条の四の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額
• The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 66-4-2, paragraph (1) of the Act (meaning the reassessment or determination listed in Article 66-4, paragraph (16), item (i) of the Act; hereinafter the same shall apply in this item and paragraph (3), item (ii)) does not cover the part pertaining to the corporation tax prescribed in Article 66-4-2, paragraph (1) of the Act (referred to as the 'amount of corporation tax not under a grace period' in the following item) from the amount of corporation tax payable based on said reassessment or determination (referred to as the 'amount of corporation tax based on the reassessment or determination' in the following item)

• 法第六十六条の五第四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、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額（当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。）に満たない場合には、当該資本金等の額）とする。
• The amount calculated as specified by Cabinet Order as the amount of net assets prescribed in Article 66-5, paragraph (4), item (vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where said remaining amount is less than the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act on the final day of the relevant business year of said domestic corporation (where said amount of stated capital, etc. is less than the amount of stated capital or capital contributions, said amount of stated capital or capital contributions; hereinafter referred to as the 'amount of stated capital, etc.' in this paragraph and paragraph (24)), such calculated amount shall be said amount of stated capital, etc.):

• 前条第一項の規定により各医療保険者から徴収する納付金の額は、当該年度の概算納付金の額とする。ただし、前々年度の概算納付金の額が前々年度の確定納付金の額を超えるときは、当該年度の概算納付金の額からその超える額とその超える額に係る調整金額との合計額を控除して得た額とするものとし、前々年度の概算納付金の額が前々年度の確定納付金の額に満たないときは、当該年度の概算納付金の額にその満たない額とその満たない額に係る調整金額との合計額を加算して得た額とする。
• The amount of Levy to be collected from each medical insurer pursuant to the provisions of paragraph (1) of the preceding Article shall be the amount of estimated Levy in said fiscal year, however, provided that when the amount of estimated Levy of the year prior to the first preceding fiscal year exceeds the fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by deducting the total amount of said exceeding amount and the Adjustment amount pertaining to said exceeding amount from the amount of estimated Levy of said year, and when the amount of estimated Levy of the year prior to the first preceding fiscal year is deficient with regard to the amount of fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by adding the amount of estimated Levy of said year to the total amount of said amount of deficit and the Adjustment amount pertaining to said amount of deficit.

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

• 特定介護予防サービス事業者における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額
• the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (herein referred to as "Maximum Allowance for Meal Expense" in this Article and paragraph (2) of the following Article) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Long-Term Care Preventive Service Specified Provider (in a case when said amount exceeds the actual expenses of providing said meals, this amount shall be the amount of the actual expenses of providing said meals, herein referred to as "Base Cost for Meal Expense" in this Article and paragraph (2) of the following Article);

• 第十二項に規定する連結法人の法第六十八条の九十一第一項の規定により納付する個別控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該連結法人の同項に規定する連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
• The amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation prescribed in paragraph (12), pursuant to the provisions of Article 68-91, paragraph (1) of the Act, which is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year prescribed in said paragraph of said consolidated corporation. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of the Order for Enforcement of the Corporation Tax Act.

• ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける者に対し、関連商品の通常の使用料に相当する額（当該関連 商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その額）、関連商品の 販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求する ことができないこと。
• Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the person who receives offer of Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages

• 法第六十六条の八第一項第三号に掲げる事実　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• An event listed in Article 66-8, paragraph (1), item (iii) of the Act:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event under the provisions of said paragraph or Article 68-92, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 法第六十八条の八十八の二第一項に規定する申立てに係る更正決定（法第六十八条の八十八第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十八条の八十八の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額
• The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 68-88-2, paragraph (1) of the Act (meaning the reassessment or determination listed in Article 68-88, paragraph (16), item (i) of the Act; hereinafter the same shall apply in this item and paragraph (3), item (ii)) does not cover the part pertaining to the corporation tax prescribed in Article 68-88-2, paragraph (1) of the Act (referred to as the 'amount of corporation tax not under a grace period' in the following item) from the amount of corporation tax payable based on said reassessment or determination (referred to as the 'amount of corporation tax based on the reassessment or determination' in the following item)

• 家庭裁判所調査官は、各家庭裁判所においては、第三十一条の三第一項第一号の審判及び調停、同項第二号の裁判（人事訴訟法第三十二条第一項の附帯処分についての裁判及び同条第三項の親権者の指定についての裁判（以下この項において「附帯処分等の裁判」という。）に限る。）並びに第三十一条の三第一項第三号の審判に必要な調査その他他の法律において定める事務を掌り、各高等裁判所においては、同項第一号の審判に係る抗告審の審理及び附帯処分等の裁判に係る控訴審の審理に必要な調査を掌る。
• Family court research law clerks shall, in each Family Court, conduct necessary research for the trial and decision and conciliation referred to in Article 31-3, paragraph 1, item 1, for judicial decision referred to in item 2 of the same paragraph (limited to the judicial decision related to incidental disposition referred to in Article 32, paragraph 1 of Act for Personal Status and judicial decisions of designation of the person who has parental authority under paragraph3 of the same article (hereinafter referred to as the 'Judicial Decision for Incidental Disposition') in this paragraph)), as well as for the trail and decision referred to in Article 31-3, paragraph 1, item 3, and any other affairs prescribed by other laws; and in each High Court, conduct the necessary research for proceeding of appeal from decisions referred to in item 1 of the same paragraph, and for proceeding of appeal trial at the court of second instance pertaining to Judicial Decision for Incidental Disposition.

• 市町村は、居宅要支援被保険者が受けた介護予防サービス（これに相当するサービスを含む。）又は地域密着型介護予防サービス（これに相当するサービスを含む。）に要した費用の合計額として政令で定めるところにより算定した額から、当該費用につき支給された介護予防サービス費、特例介護予防サービス費、地域密着型介護予防サービス費及び特例地域密着型介護予防サービス費の合計額を控除して得た額が、著しく高額であるときは、当該居宅要支援被保険者に対し、高額介護予防サービス費を支給する。
• When the amount that is obtained by deducting from the amount calculated pursuant to the provisions of a Cabinet Order as the total amount of each expense required for Preventive Long-Term Care Service (including equivalent service), or Community-Based Service for Preventive Long-Term Care (including equivalent service) that an Insured In-Home Person Requiring Support receives, the total amount of Allowance for Preventive Long-Term Care Service, Exceptional Allowance for Preventive Service of Long-Term Care, Community-Based Preventive Service of Long-Term Care, and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are actually paid for the said expenses is significantly large, a Municipality shall pay an Allowance for High-Cost Preventive Long-Term Care Service to said Insured In-Home Person Requiring Support.

• 執行裁判所は、債務者又は不動産の占有者が、価格減少行為等（不動産の価格を減少させ、又は不動産の引渡しを困難にする行為をいう。以下この項において同じ。）をし、又は価格減少行為等をするおそれがあるときは、最高価買受申出人又は買受人の申立てにより、引渡命令の執行までの間、その買受けの申出の額（金銭により第六十六条の保証を提供した場合にあつては、当該保証の額を控除した額）に相当する金銭を納付させ、又は代金を納付させて、次に掲げる保全処分又は公示保全処分を命ずることができる。
• When an obligor or a possessor of real property has committed or is likely to commit a price reducing act, etc. (meaning an act that reduces the price of real property or makes the delivery of real property difficult; hereinafter the same shall apply in this paragraph), an execution court may, upon petition by the highest purchase offeror or the purchaser, issue the temporary restraining order and/or the temporary restraining order to give public notice set forth in any of the following items, until the execution of a delivery order, while requiring payment of money equivalent to his/her purchase offer price (or, in cases where the guarantee set forth in Article 66 has been provided in the form of money, a price deducting the amount of said guarantee) or payment of the price:

• ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける権利を購入する者に対し、関連商品の通常の使用料に相当す る額（当該関連商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その 額）、関連商品の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭 の支払を請求することができないこと。
• Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages

• 最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額
• the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;

• 施設給付決定保護者が同一の月に受けた指定施設支援に要した費用（特定費用を除く。）の額の合計額から、前項の規定により算定された当該同一の月における障害児施設給付費の合計額を控除して得た額が、当該施設給付決定保護者の家計に与える影響その他の事情をしん酌して政令で定める額を超えるときは、同項の規定にかかわらず、当該同一の月における障害児施設給付費の額は、同項の規定により算定した費用の額の百分の九十に相当する額を超え百分の百に相当する額以下の範囲内において政令で定める額とする。
• When the amount obtained by deducting the total amount of Institutional Benefits for Disabled Children for one and the same month as calculated pursuant to the provision of the preceding paragraph from the total amount of expenses (excluding Specified Expenses) spent for the Designated Institutional Support provided to a Recognized Beneficiary Guardian in said specific month exceeds the amount specified by a Cabinet Order by taking into account the impact on the household finances of said Recognized Beneficiary Guardian and other circumstances, the amount of Institutional Benefits for Disabled Children for said one and the same month shall be equal to the amount specified by a Cabinet Order that shall be within the range more than ninety-hundredths (90/100) of the amount of expenses calculated pursuant to the provision of the preceding paragraph and not more than the full amount (100/100) thereof, notwithstanding the provision of the preceding paragraph.

• 法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• An event listed in Article 68-92, paragraph (1), item (iii) of the Act:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc. of the consolidated corporation, the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the eligible retained income, individually taxable retained income or taxable retained income of said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to an event under the provisions of said paragraph or Article 66-8, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• イの契約の解除があつた場合には、販売業者は、特定継続的役務の提供を受ける権利を購入する者に対し、権利の行使により通常得られる利益に相当する額 （当該権利の販売価格に相当する額から当該権利の返還されたときにおける価格を控除した額が当該権利の行使により通常得られる利益に相当する額を超えると きは、その額）、権利の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額 の金銭の支払を請求することができないこと。
• Statement that, where there has been rescission of the contract referred to in (a), the seller may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to the interests that can normally be gained through exercising the rights (when an amount deducting the market value for the rights at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply), the amount equivalent to the selling price of the rights, the amount of costs normally required for concluding and performing a contract, and the amount of the relevant d

• 法第六十七条の十五第五項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る投資法人の配当等の額（法第六十七条の十五第一項に規定する配当等の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が投資法人が納付した法第六十七条の十五第五項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。
• The amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that is to be credited under said paragraph (hereinafter referred to as the 'amount of creditable foreign corporation tax' in this Article) shall be the sum of the amounts that remain after deducting, from the amount specified in the following items for persons listed in the respective items, the amount of a dividend, etc. (meaning the amount of a dividend, etc. prescribed in Article 67-15, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of an investment corporation pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-15, paragraph (5) of the Act that the investment corporation has paid, the amount of said paid foreign corporation tax):

• 前項本文の場合において、当該書類の虚偽記載等の事実の公表がされたときは、当該虚偽記載等の事実の公表がされた日（以下この項において「公表日」という。）前一年以内に当該有価証券を取得し、当該公表日において引き続き当該有価証券を所有する者は、当該公表日前一月間の当該有価証券の市場価額（市場価額がないときは、処分推定価額。以下この項において同じ。）の平均額から当該公表日後一月間の当該有価証券の市場価額の平均額を控除した額を、当該書類の虚偽記載等により生じた損害の額とすることができる。
• In the case referred to in the main clause of the preceding paragraph, when Public Announcement of the Fake Statement, etc. is made, with regard to a person who acquired the Securities within one year prior to the day when the Fake Statement, etc. is announced (hereinafter referred to as the 'Day of Announcement' in this paragraph) and continues to hold the Securities at the Day of Announcement, the amount calculated by deducting the average market value (or, where no market value exists, their estimated disposal value; hereinafter the same shall apply in this paragraph) during one month after the Day of Announcement from the average market value during one month prior to the Day of Announcement may be presumed as the amount of damage.

• その有する減価償却資産（平成十年三月三十一日以前に取得した営業権を除く。）につきその償却費として当該各事業年度の損金の額に算入している金額（その減価償却資産の取得価額（既にした償却の額で各事業年度の損金の額に算入されたものがある場合には、当該金額を控除した金額）を各事業年度の損金の額に算入する金額の限度額として償却する方法を用いて計算されたものに限る。）のうち、法人税法第三十一条の規定の例によるものとした場合に損金の額に算入されることとなる金額に相当する金額を超える部分の金額
• The excess amount that exceeds the amount equivalent to that to be included in deductible expenses, when the provisions of Article 31 of the Corporation Tax Act apply, out of the amount included in deductible expenses for the relevant business year as the depreciation allowance for the depreciable assets that the specified foreign subsidiary, etc. holds (excluding goodwill obtained on or before March 31, 1998) (such inclusive amount shall be limited to the amount calculated, with the acquisition costs of said depreciable assets (where there is any amount of past depreciation already included in deductible expenses for the relevant business year, the amount after deducting said amount) as the limit of the amount to be included in deductible expenses for the relevant business year)

• 再生債務者の給与又はこれに類する定期的な収入の額について、再生計画案の提出前二年間の途中で再就職その他の年収について五分の一以上の変動を生ずべき事由が生じた場合　当該事由が生じた時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税、個人の道府県民税又は都民税及び個人の市町村民税又は特別区民税並びに所得税法（昭和四十年法律第三十三号）第七十四条第二項に規定する社会保険料（ロ及びハにおいて「所得税等」という。）に相当する額を控除した額を一年間当たりの額に換算した額
• Where, with regard to the amount of the rehabilitation debtor's salary or similar regular income, reemployment or any other event that should cause a fluctuation amounting to not less than one-fifth of his/her annual income has occurred at a certain time within two years prior to the submission of the proposed rehabilitation plan:　The amount obtained by deducting, from the total income earned during the period from when such event occurred until the proposed rehabilitation plan was submitted, the amount of income tax, prefectural inhabitants tax or Tokyo inhabitants tax on individuals, and municipal inhabitants tax or special ward inhabitants tax on individuals as well as social insurance premiums prescribed in Article 74(2) of the Income Tax Act (Act No. 33 of 1965) (referred to as 'income tax, etc.' in (b) and (c)) imposed on such total amount, as converted into the amount per year

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

• この法律の施行前に、高等裁判所の第二審又は第一審の口頭弁論が終結した事件、地方裁判所の第二審の口頭弁論が終結した事件及び簡易裁判所の判決又は地方裁判所の第一審の判決に対して上告をする権利を留保して控訴をしない旨の合意をした事件については、新法第三百九十三条第三項、第三百九十四条、第三百九十七条から第三百九十九条ノ三まで及び第四百九条ノ二第二項の規定並びに私的独占の禁止及び公正取引の確保に関する法律第八十八条及び中小企業等協同組合法第百八条の改正規定にかかわらず、なお従前の例による。
• With regard to a case for which the oral argument of the second instance or the first instance at a high court has been concluded, a case for which the oral argument of the second instance at a district court has been concluded, or a case for which an agreement has been made on not appealing to a high court against a judgment by a summary court or a judgment of the first instance by a district court, while reserving the right to appeal to the Supreme Court, prior to the enforcement of this Act, the provisions then in force shall remain applicable, notwithstanding the provisions of Article 393, paragraph (3), Article 394, Articles 397 to 399-3 and Article 409-2, paragraph (2) of the New Act and the provisions revising Article 88 of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade and Article 108 of the Small and Medium-Sized Enterprise Cooperatives Act.

• 組合員が組合財産の分配を受けた場合において、当該分配を受けた日の属する事業年度の末日に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この条において同じ。）が生じたときは、当該分配を受けた組合員は、組合に対し、連帯して、当該欠損額（当該欠損額が分配額を超えるときは、当該分配額。次項において同じ。）を支払う義務を負う。ただし、組合員が組合財産を分配するについて注意を怠らなかったことを証明した場合は、この限りでない。
• In cases where the partners receive a distribution of the assets of a Partnership, if the Amount of Loss (meaning, if the amount of liabilities exceeds the amount of assets in the balance sheet, an amount obtained by deducting the amount of the assets from the amount of liabilities; hereinafter the same shall apply in this Article) arises on the last day of the business year to which the date on which the partners receive such distribution belongs, the partners who receive such distribution will be jointly liable for payment of the Amount of Loss (or, if the Amount of Loss exceeds the Distributed Amount, the Distributed Amount; hereinafter the same shall apply in the following paragraph); provided, however, that this shall not apply to cases where a partner proves that such partner did not fail to pay due care in distributing the assets of the Partnership.

• 法第六十八条の八十九第四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、第一号に掲げる金額から第二号に掲げる金額を控除した残額（当該残額が当該連結法人の当該連結事業年度終了の日における法人税法第二条第十七号の二に規定する連結個別資本金等の額（当該連結個別資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十二項において「連結個別資本金等の額」という。）に満たない場合には、当該連結個別資本金等の額）とする。
• The amount calculated as specified by Cabinet Order as the amount of net assets prescribed in Article 68-89, paragraph (4), item (vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where said remaining amount is less than the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Corporation Tax Act on the final day of the relevant consolidated business year of said consolidated corporation (where said amount of consolidated individual stated capital, etc. is less than the amount of stated capital or capital contributions, said amount of stated capital or capital contributions; hereinafter referred to as the 'amount of consolidated individual stated capital, etc.' in this paragraph and paragraph (22)), such calculated amount shall be said amount of consolidated individual stated capital, etc.):

• 市町村は、要介護被保険者が受けた居宅サービス（これに相当するサービスを含む。）、地域密着型サービス（これに相当するサービスを含む。）又は施設サービスに要した費用の合計額として政令で定めるところにより算定した額から、当該費用につき支給された居宅介護サービス費、特例居宅介護サービス費、地域密着型介護サービス費、特例地域密着型介護サービス費、施設介護サービス費及び特例施設介護サービス費の合計額を控除して得た額が、著しく高額であるときは、当該要介護被保険者に対し、高額介護サービス費を支給する。
• When the amount that is obtained by deducting the amount calculated pursuant to the provisions of a Cabinet Order as the total amount of expenses required for each of In-Home Service (including equivalent service), Community-Based Service (including equivalent service), or Facility Service that an Insured Person Requiring Long-Term Care receives as the total amount of allowances for In-Home Long-Term Care, Exceptional Allowance for In-Home Long-Term Care Service, Allowance for Community-Based Long-Term Care Service, Exceptional Allowance for Community-Based Long-Term Care Service, Allowance for Long-Term Care Facility Service, and Exceptional Allowance for Long-Term Care Facility Service from the expenses that are actually paid for said calculated expenses is extremely large, a Municipality shall pay an Allowance for High-Cost Long-Term Care Service to said Insured Person Requiring Long-Term Care.

• 税務署長は、 第一項若しくは第二項の規定による控除を受けようとする年分の確定申告書の提出がなかつた場合又は当該控除をされるべきこととなる金額の全部若しくは一部 についての前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得 ない事情があると認めるときは、同項の記載をした書類及び同項の明細書の提出があつた場合に限り、同項の記載又は明細書の添付がなかつた金額につき第一項又は第二項の規定を適用することができる。
• Even where a resident has not filed a final return form for the year for which he/she seeks deduction pursuant to the provision of paragraph (1) or paragraph (2) or has filed a final return form without a statement made therein or written statement attached thereto regarding the whole or part of the amount to be deducted, the district director may, when he/she finds any unavoidable reason for the resident's failure to file a necessary final return form, make a necessary statement therein or attach a necessary written statement thereto, apply the provision of paragraph (1) or paragraph (2) to any amount for which the statement or written statement set forth in the said paragraph has not been made or attached, only if a document containing the statement set forth in the said paragraph and a written statement set forth in the said paragraph are submitted.

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

• この際、当初計画に対する収容力の不足を補うため、同時期に建設が計画された近鉄奈良駅ビルの上層階を別館として1970年に営業開始したが、これは1984年のわかくさ国民体育大会、および1988年の「なら・シルクロード博覧会」の開催を控え、1984年に本館の建つ高台の南側傾斜面を削り込んで埋め込む形で鉄筋コンクリート造りの新館を国鉄の設計による吉野造りで建設したことでその必要性が大幅に低下し、「なら・シルクロード博覧会」閉幕後もしばらくは営業を続けたが、結局1991年にこの別館は閉鎖されている。
• On this occasion, to compensate for the lack of capacity in the first plan for Wakakusa National Athletic Meet in 1984 and 'Nara Silk Road Expo' in 1988, the annex was began to be operated in 1970 using the higher storeys of Kintetsu Nara Station Building which was planned to be built at the same period, however, it decreased its necessity dramatically due to the new building of steel-reinforced concrete built in 1984 in Yoshino-tsukuri style (an architectural technique for building on a sheer cliff) by Japan National Railways, which was embedded by digging the south slope of rising ground where the main building stood, and was eventually closed in 1991 although running for a while after the closing of 'Nara Silk Road Expo.'

• 賃金は、通貨で、直接労働者に、その全額を支払わなければならない。ただし、法令若しくは労働協約に別段の定めがある場合又は厚生労働省令で定める賃金について確実な支払の方法で厚生労働省令で定めるものによる場合においては、通貨以外のもので支払い、また、法令に別段の定めがある場合又は当該事業場の労働者の過半数で組織する労働組合があるときはその労働組合、労働者の過半数で組織する労働組合がないときは労働者の過半数を代表する者との書面による協定がある場合においては、賃金の一部を控除して支払うことができる。
• Wages shall be paid in currency and in full directly to the workers; provided, however, that payment other than in currency may be permitted in cases otherwise provided for by laws and regulations or collective agreement or in cases where a reliable method of payment of wages defined by Ordinance of the Ministry of Health, Labour and Welfare is provided for; and partial deduction from wages may be permitted in cases otherwise provided for by laws and regulations or in cases where there exists a written agreement with a labor union organized by a majority of the workers at the workplace(in the case that such labor union is organized), or with a person representing a majority of the workers(in the case that such labor union is not organized).

• 前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。
• The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as 'income tax in the case of comprehensive taxation' in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)).

• 法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額（法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。
• The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the 'amount of creditable foreign corporation tax' in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax):

• 支給決定障害者等が同一の月に受けた指定障害福祉サービス等に要した費用（特定費用を除く。）の額の合計額から、前項の規定により算定された当該同一の月における介護給付費及び訓練等給付費の合計額を控除して得た額が、当該支給決定障害者等の家計に与える影響その他の事情をしん酌して政令で定める額を超えるときは、同項の規定にかかわらず、当該同一の月における介護給付費又は訓練等給付費の額は、同項の規定により算定した費用の額の百分の九十に相当する額を超え百分の百に相当する額以下の範囲内において政令で定める額とする。
• If the amount of obtained by deducting the total amount of nursing care payment and payment for training etc. which is calculated pursuant to the provision of the preceding paragraph from the expenses for designated welfare service for persons with disabilities, or others which persons with disabilities given grant decision received in the same month (except specified expenses) surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of such persons with disabilities given grant decision and other circumstances, notwithstanding the provision of this paragraph, the amount for nursing care payment or payment for training etc. in such same month shall be equivalent to an amount prescribed in the Cabinet Order within the range from over 90/100 to 100/100 of the amount of expenses calculated pursuant to the provision of this paragraph.

• 受託者が受益者に対する信託財産に係る給付をした場合において、当該給付をした日後最初に到来する第二百二十二条第四項の時期に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この項において同じ。）が生じたときは、次の各号に掲げる者は、連帯して（第二号に掲げる受益者にあっては、現に受けた個別の給付額の限度で連帯して）、当該各号に定める義務を負う。ただし、受託者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。
• Where a trustee has distributed trust property to a beneficiary, if any deficit (meaning the amount obtained by deducting the amount of assets on the balance sheet from the amount of liabilities on the same in cases where the amount of liabilities exceeds the amount of assets; hereinafter the same shall apply in this paragraph) occurs as of the time set forth in Article 222, paragraph (4), when it first comes after the day on which said delivery was made, the persons listed in the following items shall have the joint and several liability specified in the respective items (in the case of the beneficiary set forth in item (ii), the joint and several liability up to the amount of each delivery actually received); provided, however, that this shall not apply where the trustee has proved that the trustee did not fail to exercise due care in performing trustee's duties:

• 次の各号に掲げる申立てについてそれぞれ当該各号に定める事由が生じた場合においては、裁判所は、申立てにより、決定で、納められた手数料の額（第五条の規定により納めたものとみなされた額を除く。）から納めるべき手数料の額（同条の規定により納めたものとみなされた額を除くものとし、民事訴訟法第九条第一項に規定する合算が行われた場合における数個の請求の一に係る手数料にあつては、各請求の価額に応じて案分して得た額）の二分の一の額（その額が四千円に満たないときは、四千円）を控除した金額の金銭を還付しなければならない。
• Where any of the events specified in the following items occurs with regard to the petitions listed in the respective items, the court shall, upon petition, order the return of the amount of money calculated by deducting half of the amount of the fee payable (excluding the amount that is deemed to have been paid, pursuant to the provisions of Article 5; in the case of the fee pertaining to one of the two or more claims subject to the totaling prescribed in Article 9, paragraph (1) of the Code of Civil Procedure, the amount obtained by dividing the amount of the fees according to the value of each claim) (or 4,000 yen shall be deducted if half of the amount of the fees payable is less than 4,000 yen) from the amount of fees paid (excluding the amount that is deemed to have been paid pursuant to the provisions of Article 5):

• 補装具費の額は、補装具の購入又は修理に通常要する費用の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該補装具の購入又は修理に要した費用の額を超えるときは、当該現に補装具の購入又は修理に要した費用の額とする。以下この項において「基準額」という。）の百分の九十に相当する額とする。ただし、当該基準額の百分の十に相当する額が、当該補装具費支給対象障害者等の家計に与える影響その他の事情をしん酌して政令で定める額を超えるときは、当該基準額から当該政令で定める額を控除して得た額とする。
• An amount for prosthetic devices expenses shall be equivalent to 90/100 of the expenses amount calculated by the standard specified by Minister of Health, Labour and Welfare as considering the expenses normally needed for purchase or repair of prosthetic devices (If the amount surpasses the amount of expenses which was actually required for purchase or repair of such prosthetic devices, the amount shall be such amount of expenses which was actually required for purchase or repair for the prosthetic devices; hereinafter referred to as "base amount"); provided, however, if, an amount equivalent to 10/100 of such base amount surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of such object persons with disabilities for prosthetic devices, the amount shall be the amount obtained by deducting such amount prescribed in such Cabinet Order from such base amount.

• 修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正を除く。）があつた場合において、次の各号の一に該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に掲げる期間を控除して、同項の規定を適用する。
• Where an amended return form has been filed (excluding an amended return form filed by a taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts, while anticipating that a reassessment will be made of said national tax because of the examination having been conducted with regard to said national tax) or where a reassessment has been made (excluding a reassessment made to the national tax against the taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article shall apply to the national tax payable by filing said return form or based on said reassessment, with the period set forth in the relevant item being deducted from the period prescribed in said paragraph:

• 第二十五条第一項の措置が決定された場合には、前条第一項第一号の規定にかかわらず、国庫は、広域延長給付を受ける者に係る求職者給付に要する費用の三分の一を負担する。この場合において、同条第二項中「支給した当該求職者給付の総額」とあるのは「支給した当該求職者給付の総額から広域延長給付を受ける者に係る求職者給付の総額を控除した額」と、「一般保険料の額を超える場合には」とあるのは「一般保険料の額から広域延長給付を受ける者に係る求職者給付の総額の三分の二に相当する額を控除した額を超える場合には」と読み替えるものとする。
• In the case where the measures referred to in paragraph (1) of Article 25 have been decided on, notwithstanding the provisions of item (i) of paragraph (1) of the preceding Article the National Treasury shall, bear one-third of the expenses necessary for the payment of the job applicant benefits pertaining to those who receive the wide area extended benefits. In this case, the terms "the total amount of said job applicant benefits paid" and "where the amount of the general premiums" in paragraph (2) of the preceding Article shall be deemed to be replaced, respectively, with "the amount obtained by deducting the total amount of the job applicant benefits pertaining to those who receive the wide area extended benefits from the total amount of said job applicant benefits paid" and "where the amount obtained by deducting the amount equivalent to two-thirds of the total amount of the job applicant benefits pertaining to those who receive the wide area extended benefits from the amount of the general premiums".

• 法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 66-8, paragraph (1), item (iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in said paragraph:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event, under the provisions of said paragraph or Article 68-92, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 法第六十八条の三の二第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的信託の利益の分配の額（法第六十八条の三の二第一項に規定する利益の分配の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的信託に係る受託法人が納付した法第六十八条の三の二第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。
• The amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the 'amount of creditable foreign corporation tax' in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for the persons listed in the respective items, the amount of a distribution of profit (meaning the amount of a distribution of profit prescribed in Article 68-3-2, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of special purpose trusts pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that a trust corporation for special purpose trusts has paid, the amount of said paid foreign corporation tax):

• 法第六十八条の三の三第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定投資信託の収益の分配の額（法第六十八条の三の三第一項に規定する収益の分配の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定投資信託に係る受託法人が納付した法第六十八条の三の三第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。
• The amount of foreign corporation tax prescribed in Article 68-3-3, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the 'amount of creditable foreign corporation tax' in this Article) shall be the sum of the amounts that remain after deducting, from the amount specified respectively in the following items for persons listed in the relevant items, the amount of a distribution of proceeds (meaning the amount of a distribution of proceeds prescribed in Article 68-3-3, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of special investment trusts pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 68-3-3, paragraph (4) of the Act that a trust corporation for special investment trusts has paid, the amount of said paid foreign corporation tax):

• 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外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額
• Where an event listed in Article 68-92, paragraph (1), item (iii) of the Act has occurred with regard to an affiliated foreign company of a consolidated corporation prescribed in said paragraph:　The amount specified in said item (where said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary, etc., the remaining amount after deducting from said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to said other specified foreign subsidiary, etc. and the amount to be included in deductible expenses due to said event, under the provisions of said paragraph or Article 66-8, paragraph (1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit.

• 第七条の二第一 項（同条第二項において読み替えて準用する場合を含む。）の規定により公正取引委員会が納付命令を行つた後、同一事件について、当該納付命令を受けた者に 対し、罰金の刑に処する確定裁判があつたときは、公正取引委員会は、審決で、当該納付命令に係る課徴金の額を、その額から当該裁判において命じられた罰金 額の二分の一に相当する金額を控除した額に変更しなければならない。ただし、当該納付命令に係る課徴金の額が当該罰金額の二分の一に相当する金額を超えな いとき、又は当該変更後の額が百万円未満となるときは、この限りでない。
• After the Fair Trade Commission has issued a payment order pursuant to the provisions of paragraph 1 of Article 7-2 (including the cases where it is applied mutatis mutandis pursuant to paragraph 2 of Article 7-2 after deemed replacement), the Fair Trade Commission shall, if there is a unappealable decision regarding the same case that imposes a fine on the person that received the said payment order, modify, by a decision, the amount of the surcharge in the said payment order by reducing such amount by an amount equivalent to one-half of the amount of the fine imposed in the said decision; provided, however, that this shall not apply if the amount of the surcharge in the said payment order does not exceed the amount equivalent to one-half of the amount of the said fine or the amount after the said modification is less than one million yen.

• 内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。
• In the case where a domestic corporation was subject to the provisions of Article 66-7, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc. related to the domestic corporation, when said amount of foreign corporation tax was reduced in a business year after the business year subject to the provisions of said paragraph (hereinafter referred to as the 'applicable business year' in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of said Article, as on the day of the reduction of said foreign corporation tax:

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 法第六十六条の八第一項に規定する内国法人が当該内国法人に係る特定外国子会社等に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の九の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十六条の九の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の九の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。
• In the case where a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign subsidiary, etc. related to said domestic corporation, and the taxed amount of retained income prescribed in Article 66-9-8, paragraph (1) of the Act that pertains to a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign subsidiary, etc.) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-9-8, paragraph (1) of the Act from the amount specified in the items of Article 66-8, paragraph (1) of the Act.

• ウィキメディア財団は米国IRSコード501(c)(3)部に基づき設立された非営利慈善組織であるため、米国内の個人または団体からの寄付については、税控除の対象となる場合があります。米国外の個人または団体からの寄付は米国およびその他の国の税金控除の対象とならない場合があります。寄付者は地元の税金相談を受けてください。  重要なことには、ウィキメディアはウィキメディアのような国際慈善組織による募金活動を禁止または制限する、または当該の国際慈善組織への寄付に贈与税が課せられる管轄地内の個人または団体から寄付を求めることはありません。
• Wikimedia Foundation is a non-profit charity established in the United States under the US IRS Code Section 501(c)(3), and, for that reason, donations from persons or entities located in the United States may benefit from tax deductible status. Donations from persons or entities located outside the United States may not be eligible for tax deductions in the United States and elsewhere; in such cases, donors should seek local tax advice. Importantly, Wikimedia does not seek donations from persons or entities located in any jurisdiction that prohibits or restricts fundraising activities by international charities such as Wikimedia or applies gift taxes on donations made to such international charities.

• 法第百六十一条第一号の二に規定する政令で定める利益は、国内において同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて行う事業から生ずる収入から当該収入に係る費用（同条第一号の三から第十二号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。
• The profit specified by a Cabinet Order prescribed in Article 161(i)-2 of the Act shall be the revenue from a business conducted in Japan under a partnership contract prescribed in Article 161(i)-2 of the Act (hereinafter referred to as a 'partnership contract' in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provision of Article 212(1) (Withholding Liability) of the Act with respect to the domestic source income listed in Article 161(i)-3 to (xii) of the Act), which is distributed under the said partnership contract to the partners who hold the said partnership contract (including partners who held the said partnership contracts as well as those who hold or held the contract listed in item (iii) of the preceding paragraph).

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。
• The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary, etc. prescribed in paragraph (1) of said Article (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (3) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to said income (where the amount listed in item (i) pertaining to said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) pertaining to said amount of income from the amount listed in item (ii) pertaining to said amount of income):

• 法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。
• The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the income of a specified foreign subsidiary, etc. prescribed in paragraph (1) of said Article (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (3) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to said income (where the amount listed in item (i) pertaining to said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) pertaining to said income from the amount listed in item (ii) pertaining to said income):

• 前項の石綿健康被害救済基金は、次条第一項の規定により政府から交付された資金、同条第二項の規定により地方公共団体から拠出された資金、第三十五条第二項の規定により船舶所有者から徴収した一般拠出金、第三十六条の規定により厚生労働大臣から交付された金額、第四十七条第一項の規定により徴収した特別拠出金、第二十七条第一項の規定により徴収した金額及び当該石綿健康被害救済基金の運用によって生じた利子その他の収入金の合計額に相当する金額からこの法律の規定により機構が行う業務の事務の執行に要する費用に相当する金額を控除した金額をもって充てるものとする。
• The Asbestos Health Damage Relief Foundation set forth in the previous paragraph shall be appropriated the amount of money obtained by deducting the amount of money corresponding to the expense required for execution of the affairs performed by the Agency pursuant to the provisions of this Act from the amount of money corresponding to the combined total amount of the fund granted from the government pursuant to the provision of Paragraph 1 of the next article; the fund contributed from local governments pursuant to the provision of Paragraph 2 of the same article; the general contributions collected from ship owners pursuant to the provision of Paragraph 2, Article 35; the amount of money delivered from the Minister of Health, Labour and Welfare pursuant to the provision of Article 36; the special contributions collected pursuant to the provision of Paragraph 1, Article 47; the amount of money collected pursuant to the provision of Paragraph 1, Article 27; and the interests and other incomes accruing from the utilization of the said Asbestos Health Damage Relief Foundation.

• 法第六十六条の九の八第一項に規定する特殊関係株主等である内国法人が当該内国法人に係る特定外国法人に係る同項に規定する課税済留保金額及び当該内国法人に係る法第六十六条の六第一項に規定する特定外国子会社等（当該特定外国法人と同一の外国法人に限る。）に係る法第六十六条の八第一項に規定する課税済留保金額を有する場合には、法第六十六条の九の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十六条の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。
• In the case where a domestic corporation, which is a specially-related shareholder, etc. prescribed in Article 66-9-8, paragraph (1) of the Act, holds the taxed amount of retained income prescribed in said paragraph that pertains to a specified foreign corporation related to said domestic corporation and the taxed amount of retained income prescribed in Article 66-8, paragraph (1) of the Act that pertains to a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign corporation) related to said domestic corporation, the amount calculated as specified by Cabinet Order prescribed in Article 66-9-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 66-8, paragraph (1) of the Act from the amount specified in the items of Article 66-9-8, paragraph (1) of the Act.

• 連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。
• In the case where a consolidated corporation was subject to the provisions of Article 68-91, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of its specified foreign subsidiary, etc., when said amount of foreign corporation tax was reduced in a consolidated business year after the consolidated business year subject to the provisions of said paragraph (hereinafter referred to as the 'applicable consolidated business year' in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of said Article, as on the day of the reduction of said foreign corporation tax:

• 特別徴収義務者から当該市町村に納入された第一号被保険者についての保険料額の合計額が当該第一号被保険者について特別徴収の方法によって徴収すべき保険料額を超える場合（特別徴収の方法によって徴収すべき保険料額がない場合を含む。）においては、市町村は、当該過納又は誤納に係る保険料額（当該過納又は誤納に係る保険料額が当該第一号被保険者が死亡したことにより生じたものであるときは、当該過納又は誤納に係る保険料額から厚生労働省令で定めるところにより算定した額を控除した額とする。次項において「過誤納額」という。）を当該第一号被保険者に還付しなければならない。
• In a case when the total amount of an insurance premium of a Primary Insured Person that was paid by a Person Under Obligation of Special Collection to said Municipality exceeds the amount of said insurance premium of said Primary Insured Person that should be collected by the method of special collection, (including a case there is no amount of said insurance premium to be collected by the method of special collection), a Municipality shall refund the amount of said insurance premium pertaining to said payment in excess or collected in error (when said amount of said insurance premium pertaining to a payment in excess or in error is caused by the death of said Primary Insured Person, the amount shall be obtained by deducting the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare from the amount of said insurance premium pertaining to said payment in excess or in error; hereinafter referred to as "Amount Paid in Excess or in Error" in the following paragraph) to said Primary Insured Person.

• 業務提供誘引販売業を 行う者は、その業務提供誘引販売業に係る業務提供誘引販売契約の締結をした場合において、その業務提供誘引販売契約に係る商品の代金又は役務の対価の全部 又は一部の支払の義務が履行されない場合（業務提供誘引販売契約が解除された場合を除く。）には、損害賠償額の予定又は違約金の定めがあるときにおいて も、当該商品の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品の代金又は当該役務の対価の額を控除した額にこれに対する法定利率によ る遅延損害金の額を加算した金額を超える額の金銭の支払を相手方に対して請求することができない。
• Where a person conducting Business Opportunity Related Sales has concluded a Business Opportunity Related Sales Contract pertaining to the Business Opportunity Related Sales, if the obligation to pay the charge for the goods or the consideration for the services under the Business Opportunity Related Sales Contract fails to be performed in whole or in part (excluding a case where the Business Opportunity Related Sales Contract has been rescinded), he/she may not demand that the Counterparty pays an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or the rights or the consideration for the services excluding the already paid amount of the charge for the goods or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.

• 法第六十八条の九十二第一項に規定する連結法人が当該連結法人に係る特定外国子会社等に係る同項に規定する個別課税済留保金額及び当該連結法人に係る法第六十八条の九十三の六第一項に規定する特定外国法人（当該特定外国子会社等と同一の外国法人に限る。）に係る法第六十八条の九十三の八第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十三の八第一項の規定により損金の額に算入される金額を控除した残額を基礎として前二項の規定により計算した金額を限度とする。
• In the case where a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act holds the individually taxed amount of retained income prescribed in said paragraph that pertains to its specified foreign subsidiary, etc., and the individually taxed amount of retained income prescribed in Article 68-93-8, paragraph (1) of the Act that pertains to its specified foreign corporation prescribed in Article 68-93-6, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign subsidiary, etc.), the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding two paragraphs based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-93-8, paragraph (1) of the Act from the amount specified in the items of Article 68-92, paragraph (1) of the Act.

• 第二十六条の十二第二項又は前条第四項の規定を適用する場合において、法第四十一条の十二第五項又は第六項に規定する発行者（以下この条において「発行者」という。）が、法第四十一条の十二第五項又は第六項の規定による還付をすべきこととなつた日の属する月の翌月において第二十六条の十二第二項後段（前条第四項において準用する場合を含む。）の規定により控除することができない金額があるときは、法第四十一条の十二第五項又は第六項に規定する割引債の償還差益に係る所得税の第二十六条の十第二項に規定する納税地の所轄税務署長は、当該控除することができない金額を、当該発行者に還付する。
• Where the provisions of Article 26-12, paragraph (2) or paragraph (4) of the preceding Article shall apply, when there is any amount that an issuer prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act (hereinafter referred to as an 'issuer' in this Article) cannot deduct as prescribed in the second sentence of Article 26-12, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of the preceding Article) in the month following the month including the day on which he/she shall make a refund pursuant to the provisions of Article 41-12, paragraph (5) or paragraph (6) of the Act, the competent district director with jurisdiction over the place for tax payment prescribed in Article 26-10, paragraph (2) for income tax pertaining to the profit from redemption for discount bonds prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act shall refund said amount that cannot be deducted to said issuer.

• 取得の後において保有することとなる当該会社の社債の残高の金額が（１）の主務省令で定める金額を超える場合　当該取得の後における当該会社の負債の額として主務省令で定める額の百分の五十に相当する金額から当該社債の残高と当該社債を取得したものによる当該会社に対する金銭の貸付けの残高の合計額（当該社債を取得したものを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取得した社債の残高とこれらのものが行つた金銭の貸付けの残高の合計額を含み、当該取得の金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零）
• In the cases where the outstanding balance of bonds of said company to be held after the acquisition exceeds the amount specified by the ordinance of the competent ministry set forth in (i):　The amount obtained by deducting the total of the outstanding balance of said bonds and the outstanding balance of loans provided to said company by a person that has acquired said bonds (such total shall include the total of the outstanding balance of bonds acquired and the outstanding balance of loans provided by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has acquired said bonds to be the share acquisitor set forth in the same paragraph, and shall exclude said acquisition amount) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said acquisition (in the cases where said obtained amount is less than zero, the amount shall be zero).

• 法第六十八条の九十三の八第一項に規定する特殊関係株主等である連結法人が当該連結法人に係る特定外国法人に係る同項に規定する個別課税済留保金額及び当該連結法人に係る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（当該特定外国法人と同一の外国法人に限る。）に係る法第六十八条の九十二第一項に規定する個別課税済留保金額を有する場合には、法第六十八条の九十三の八第一項に規定する政令で定めるところにより計算した金額は、同項各号に定める金額から法第六十八条の九十二第一項の規定により損金の額に算入される金額を控除した残額を基礎として前項の規定により計算した金額を限度とする。
• In the case where a consolidated corporation, which is a specially-related shareholder, etc. prescribed in Article 68-93-8, paragraph (1) of the Act, holds the individually taxed amount of retained income prescribed in said paragraph that pertains to the specified foreign corporation of said consolidated corporation, and the individually taxed amount of retained income prescribed in Article 68-92, paragraph (1) of the Act that pertains to a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act (limited to a foreign corporation that is the same as said specified foreign corporation) that is the specified foreign subsidiary, etc. of said consolidated corporation, the amount calculated as specified by Cabinet Order prescribed in Article 68-93-8, paragraph (1) of the Act shall not exceed the amount calculated pursuant to the provisions of the preceding paragraph based on the remaining amount after deducting the amount to be included in deductible expenses pursuant to the provisions of Article 68-92, paragraph (1) of the Act from the amount specified in the items of Article 68-93-8, paragraph (1) of the Act.

• 破産管財人が、売却によってその相手方から取得することができる金銭（売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等（当該消費税額及びこれを課税標準として課されるべき地方消費税額をいう。以下この節において同じ。）に相当する額であって、当該売買契約において相手方の負担とされるものに相当する金銭を除く。以下この節において「売得金」という。）の一部を破産財団に組み入れようとする場合　売得金の額から破産財団に組み入れようとする金銭（以下この節において「組入金」という。）の額を控除した額
• Where the bankruptcy trustee intends to transfer part of the amount of money that can be obtained from the counter party through the sale (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property (meaning the amount of consumption tax and the amount of local consumption tax to be imposed based on the former amount as a tax base; hereinafter the same shall apply in this Section), which shall be borne by the counter party under the sales contract; hereinafter referred to as 'proceeds' in this Section) into the bankruptcy estate:　The amount obtained by deducting the amount of money to be deducted from the proceeds and added to the estate (hereinafter referred to as the 'money deducted from the proceeds and added to the estate' in this Section) from the amount of proceeds

• 法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人（以下この項及び次項において「特定外国法人」という。）に係る控除未済課税済配当等の額（次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。）を有する外国関係法人（法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。）とする。
• The affiliated foreign corporation prescribed in Article 40-11, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this paragraph and the following paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23, paragraphs (2) to (4) obtained by calculating the amount prescribed in items of Article 40-11, paragraph (1) of the Act, pursuant to the provisions of Article 25-23, paragraphs (2) to (4), where an event listed in the items of Article 40-11, paragraph (1) of the Act has occurred with regard to the specified foreign corporation of a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation of said resident, pursuant to the provisions of the following paragraph) (such affiliated foreign corporation shall exclude those falling under the category of the specified foreign corporation of a resident set forth in Article 40-11, paragraph (1) of the Act).

• 公正取引委員会は、 第一項（第二項において読み替えて準用する場合を含む。以下この項、第十七項及び第十八項において同じ。）の場合において、同一事件について、当該事業者 に対し、罰金の刑に処する確定裁判があるときは、第一項、第四項から第六項まで、第八項又は第九項の規定により計算した額に代えて、その額から当該罰金額 の二分の一に相当する金額を控除した額を課徴金の額とするものとする。ただし、第一項、第四項から第六項まで、第八項若しくは第九項の規定により計算した 額が当該罰金額の二分の一に相当する金額を超えないとき、又は当該控除後の額が百万円未満であるときは、この限りでない。
• In the case of paragraph 1 (including the cases where it is applied mutatis mutandis pursuant to paragraph 2 after deemed replacement; hereinafter the same shall apply in this paragraph and in paragraphs 17 and 18), if there is a final and binding decision regarding the same case sentencing the relevant entrepreneur to a fine, the Fair Trade Commission shall, instead of the amount calculated pursuant to the provisions of paragraphs 1, 4 to 6 inclusive, 8, or 9, deduct from the said amount the amount equivalent to one-half of the amount of the said fine; provided, however, that this shall not apply if the surcharge amount calculated pursuant to the provisions of paragraphs 1, 4 to 6 inclusive, 8, or 9 does not exceed the amount equivalent to one-half of the amount of the said fine, or if the surcharge amount after the said deduction is less than one million yen.

• 法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。
• The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15, paragraph (1), item (iii) for the income of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (4) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15, paragraph (1), item (i) and the amount listed in item (ii) of said paragraph for said income (where the amount listed in item (i) of said paragraph for said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) of said paragraph for said income from the amount listed in item (ii) of said paragraph for said income).

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

• 厚生労働大臣は、毎会計年度において、二事業費充当徴収保険料額と雇用保険法の規定による雇用安定事業及び能力開発事業に要する費用に充てられた額（予算の定めるところにより、労働保険特別会計の雇用勘定に置かれる雇用安定資金に繰り入れられた額を含む。）との差額を当該会計年度末における当該雇用安定資金に加減した額が、当該会計年度における一般保険料徴収額に千分の三・五の率（第四項第三号に掲げる事業については、千分の四・五の率）を雇用保険率で除して得た率を乗じて得た額の一・五倍に相当する額を超えるに至つた場合には、雇用保険率を一年間その率から千分の〇・五の率を控除した率に変更するものとする。
• The Minister of Health, Labour and Welfare shall modify the employment insurance rate for one year to the rate obtained by reducing from such employment insurance rate the rate of zero point five one-thousandth (0.5/1000) if, in every fiscal year, the amount obtained by increasing or decreasing the employment stability fund in the employment account under the labor insurance special account at the end of such fiscal year by the difference between the amount of collected insurance premiums for appropriation to two-service costs and the amount appropriated to the costs required for the employment stability services and the human resources development services provided for in the Employment Insurance Act (including the amount transferred or provided to such employment stability fund as prescribed in the budget) comes to exceed the amount equal to one point five (1.5) times as much as the amount obtained by multiplying the amount of collected general insurance premiums in such fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (or, in case of the businesses listed in paragraph (4), item (iii), four point five one-thousandth (4.5/1000)) by the employment insurance rate.

• 法第六十六条の八第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• An event listed in Article 66-8, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of said eligible retained income of said specified foreign subsidiary, etc.):　The amount obtained by multiplying the amount of said dividend of surplus, etc. (where the amount of said dividend of surplus, etc. exceeds said eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation)

• 法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。
• The percentage specified by Cabinet Order prescribed in Article 66-5, paragraph (3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of said paragraph (hereinafter referred to as an 'applicable corporation' in this paragraph) on the final day of any of said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where said applicable corporation receives the application of the provisions of paragraph (2) of said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.

• 前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。
• The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where said affiliated foreign company's head office or principal office is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:

• 前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域（以下この節において「本店所在地国」という。）の外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この節において同じ。）に関する法令（当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。
• The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where the head office or principal office of said affiliated foreign company is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said affiliated foreign company's amount of income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:
• The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where said foreign affiliated person's head office or principal office is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said foreign affiliated person's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:

• 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)

• 法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。
• With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-4, paragraph (1) of the Act or Article 40-5, paragraph (1) or paragraph (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be included in the domestic source income prescribed in Article 222, paragraph (3) of said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5, paragraph (1) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company subject to the provisions of Article 40-5, paragraph (1) or paragraph (2) of the Act shall be the amount of said dividend income calculated without applying these provisions.

• 前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格（これに相当する利益の供与を含み、当該価格が均一でないときは、その最も有利な価格とする。）から公開買付価格（公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。）を控除した金額に前項の規定による請求権者の応募株券等（あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。）の数を乗じた額とする。
• The amount of damages to be paid under the preceding paragraph shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. referred to in the preceding paragraph and the Tender Offer Price (meaning the price for Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification, or, if the price for Purchase, etc. is changed by public notice or public announcement under Article 27-6(2) or (3), the price after the change; hereinafter the same shall apply in this Section), by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the preceding paragraph (excluding those which the person cannot make Sales, etc. of as a result of the Method of Proportional Distribution; the same shall apply in paragraph (2) of the following Article and Article 27-20(2)).

• 法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。
• The percentage specified by Cabinet Order prescribed in Article 68-89, paragraph (3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of said paragraph (hereinafter referred to as an 'applicable corporation' in this paragraph) on the final day of any of said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where said applicable corporation receives the application of the provisions of paragraph (2) of said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.

• 第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。
• Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of said Order.

• 連結法人がその連結法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十六条の七第一項の規定の適用を受けた場合において、その適用を受けた事業年度（以下この項において「適用事業年度」という。）後の連結事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその連結法人が納付する同項に規定する控除対象外国法人税の額（以下この条において「控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。
• In the case where a consolidated corporation was subject to the provisions of Article 66-7, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of its specified foreign subsidiary, etc., when said amount of foreign corporation tax was reduced in a consolidated business year after the business year subject to the provisions of said paragraph (hereinafter referred to as the 'applicable business year' in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation, pursuant to the provisions of paragraph (1) of said Article (hereinafter referred to as the 'amount of creditable foreign corporation tax' in this Article), as on the day of the reduction of said foreign corporation tax:

• 法第六十六条の六第一項各号に掲げる内国法人の各事業年度の所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該内国法人の当該各事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。ただし、当該内国法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。
• Where there is any amount included in the gross profits pursuant to the provisions of Article 66-6, paragraph (1) of the Act for calculating the amount of income for the relevant business year of a domestic corporation listed in the items of said paragraph, said amount included in gross profits shall be included in the foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for the relevant business year of said domestic corporation; provided, however, that in the case where the state of the head office of a specified foreign subsidiary, etc. related to the domestic corporation is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be included in said foreign income shall be the amount equivalent to one-third of said amount included in the gross profits.

• 内国法人がその内国法人に係る特定外国子会社等の所得に対して課された外国法人税の額につき法第六十八条の九十一第一項の規定の適用を受けた場合において、その適用を受けた連結事業年度（以下この項において「適用連結事業年度」という。）後の事業年度において当該外国法人税の額が減額されたときは、当該外国法人税の額のうち同条第一項の規定によりその内国法人が納付する同項に規定する個別控除対象外国法人税の額（以下この条において「個別控除対象外国法人税の額」という。）とみなされた部分の金額につき、その減額されることとなつた日において、第一号に掲げる金額から第二号に掲げる金額を控除した残額に相当する金額の減額があつたものとみなす。
• In the case where a domestic corporation was subject to the provisions of Article 68-91, paragraph (1) of the Act, regarding the amount of foreign corporation tax imposed on the income of a specified foreign subsidiary, etc. related to the domestic corporation, when said amount of foreign corporation tax was reduced in a business year after the consolidated business year subject to the provisions of said paragraph (hereinafter referred to as the 'applicable consolidated business year' in this paragraph), it shall be deemed that the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) has been reduced from the part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation, pursuant to the provisions of paragraph (1) of said Article (hereinafter referred to as the 'amount of individually creditable foreign corporation tax' in this Article), as on the day of the reduction of said foreign corporation tax:

• その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）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
• Where redemption is made after the redemption date:　Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a 'non-taxable corporation, etc.' in this Article) held said discount bonds

• 法第六十八条の九十第一項各号に掲げる連結法人の各連結事業年度の連結所得の金額の計算上同項の規定により益金の額に算入された金額がある場合には、当該益金の額に算入された金額は、当該連結法人の当該各連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。ただし、当該連結法人に係る特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額に含まれる金額は、当該益金の額に算入された金額の三分の一に相当する金額とする。
• Where there is any amount included in the gross profits pursuant to the provisions of Article 68-90, paragraph (1) of the Act for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation listed in the items of said paragraph, said amount included in gross profits shall be included in the consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of said Article for the relevant consolidated business year of said consolidated corporation; provided, however, that in the case where the state of the head office of the consolidated corporation's specified foreign subsidiary, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be included in said consolidated foreign income shall be the amount equivalent to one-third of said amount included in the gross profits.

• 法第七十一条の規定による許可を受けた使用者が行う職業訓練を受ける労働者（以下「訓練生」という。）に係る労働契約の期間は、当該訓練生が受ける職業訓練の訓練課程に応じ職業能力開発促進法施行規則（昭和四十四年労働省令第二十四号）第十条第一項第四号、第十二条第一項第三号又は第十四条第一項第三号の訓練期間（同規則第二十一条又は職業訓練法施行規則の一部を改正する省令（昭和五十三年労働省令第三十七号。以下「昭和五十三年改正訓練規則」という。）附則第二条第二項の規定により訓練期間を短縮する場合においてはその短縮した期間を控除した期間とする。）の範囲内で定めることができる。この場合、当該事業場において定められた訓練期間を超えてはならない。
• The period of a labor contract pertaining to a worker who receives vocational training (hereinafter referred to as "trainee") from an employer who has obtained the permission pursuant to the provision of Article 71 of the Act may be determined according to the level of the vocational training course the trainee receives, within the period stipulated by item (iv) of paragraph (1) of Article 10, item (iii) of paragraph (1) of Article 12, or item (iii) of paragraph (1) of Article 14 of Ordinance for Enforcement of the Vocational Ability Development and Promotion Act (Ordinance of the Ministry of Labor No. 24 of 1969) (in the case where the training period is reduced under the provision of Article 21 of the same Ordinance or paragraph (2) of Article 2 of the supplementary provisions of Ordinance of the Ministry of Labor for Making a Partial Revision of the Ordinance for Enforcement of the Vocational Training Act (Ordinance of the Ministry of Labor No. 37 of 1978; hereinafter referred to as "the 1978 Revised Training Rules"), the reduced period shall be deducted). In this case, the training period prescribed by the workplace shall not be exceeded.

• 販売業者又は役 務提供事業者は、第五条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提供 契約についての対価の全部又は一部の支払の義務が履行されない場合（売買契約又は役務提供契約が解除された場合を除く。）には、損害賠償額の予定又は違約 金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金又 は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者に 対して請求することができない。
• Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 5 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand that the purchaser or the service recipient pays an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or the rights or the consideration for the services excluding the already paid amount of the charge for the goods or the rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.

• 販売業者又は役 務提供事業者は、第十九条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提 供契約についての対価の全部又は一部の支払の義務が履行されない場合（売買契約又は役務提供契約が解除された場合を除く。）には、損害賠償額の予定又は違 約金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金 又は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者 に対して請求することができない。
• Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 19 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand the purchaser or the service recipient to pay an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or rights or the consideration for the services excluding the already paid amount of the charge for the goods or rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.

• 第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
• Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of said Order.

• 法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。
• The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5, paragraph (2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a domestic corporation's foreign controlling shareholder, etc. and fund provider, etc. which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; the same shall apply in the following paragraph and paragraph (8)) (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of said assets' book value for the relevant business year; the same shall apply in the following paragraph), such calculated average balance of liabilities shall be said average balance of assets; such average balance of assets shall be referred to as the 'average balance of liabilities after adjustment' in paragraph (8)).

• 法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。
• The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by Cabinet Order prescribed in Article 66-5, paragraph (2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the domestic corporation's foreign controlling shareholder, etc.; and the multiple number applicable to the amount of equity capital which is calculated as specified by Cabinet Order prescribed in said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of said domestic corporation.

• 法第四十条の十第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第六十六条の九の六第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 40-10, paragraph (2), item (iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) or Article 68-93-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。
• The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by Cabinet Order prescribed in Article 68-89, paragraph (2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. of the consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by Cabinet Order prescribed in said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of said consolidated corporation.

• 法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等（法第六十八条の八十九第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。）に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高（当該連結事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。）を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。）とする。
• The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89, paragraph (2) of the Act shall be the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and fund provider, etc. of the consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89, paragraph (4), item (viii) of the Act; the same shall apply in the following paragraph and paragraph (8)) (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of said assets' book value for the relevant consolidated business year; the same shall apply in the following paragraph), such calculated average balance of liabilities shall be said average balance of assets; such average balance of assets shall be referred to as the 'average balance of liabilities after adjustment' in paragraph (8)).

• 第一項又は前項の規定は、第一項に規定する年分の確定申告書を提出し、又は当該確定申告書及びその翌年分以後前項の規定の適用を受けようとする年分までの各年分の確定申告書を連続して提出している場合であつて、その提出する第一項に規定する年分の確定申告書又は当該各年分の確定申告書に、それぞれ同項又は前項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額並びに第一項又は前項に規定する特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額及び課税対象留保金額に係る雑所得の金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、第一項又は前項の規定により控除される金額は、当該金額として記載された金額に限るものとする。
• The provisions of paragraph (1) and the preceding paragraph shall apply only where the resident has filed a final return form for the year prescribed in paragraph (1) or has continued to file the said final return form as well as final return forms for the subsequent years from the year following the said year until the year in which the resident seeks the application of the provision of the preceding paragraph, and the resident has stated, in his/her final return form for the year prescribed in paragraph (1) as well as final return forms for the said subsequent years, the deduction of the deductible amounts pursuant to the provision of the said paragraph or the preceding paragraph, and attached thereto a written statement concerning the said deductible amounts as well as the calculation of the amount of dividend income pertaining to the amount of dividend, etc. to be received from the specified foreign subsidiary company or affiliated foreign company and the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income, both of which are prescribed in paragraph (1) and the preceding paragraph. In this case, the amount to be deducted pursuant to the provision of paragraph (1) or the preceding paragraph shall be limited to the amount stated as such amount to be deducted.

• 第百八十六条（控訴の規定の準用）、第百八十七条（上告提起の場合における費用の予納）、第百八十九条（上告提起通知書の送達等）、第百九十二条（判例の摘示）、第百九十三条（上告理由の記載の仕方）、第百九十五条（上告理由を記載した書面の通数）、第百九十六条（補正命令）及び第百九十九条（上告受理の申立て）第一項の規定は、法第三百三十七条（許可抗告）第二項の申立てについて、第二百条（上告受理の決定）の規定は、法第三百三十七条第二項の規定による許可をする場合について、前条（特別抗告）の規定は、法第三百三十七条第二項の規定による許可があった場合について準用する。この場合において、第百八十七条及び第百八十九条中「上告提起通知書」とあるのは、「抗告許可申立て通知書」と読み替えるものとする。
• The provisions of Article 186 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance), Article 187 (Prepayment of Expenses in Cases of Filing Final Appeal), Article 189 (Service of Written Notice of the Filing of Final Appeal, etc.), Article 192 (Indication of Precedents), Article 193 (Manner in Which Reasons for Final Appeal Should be Stated), Article 195 (Number of Copies of Document Stating Reasons for Final Appeal), Article 196 (Order to Correct) and paragraph (1) of Article 199 (Petition for Acceptance of Final Appeal) shall apply mutatis mutandis to the petition set forth in paragraph (2) of Article 337 (Appeal with Permission) of the Code, the provision of Article 200 (Order to Accept Final Appeal) shall apply mutatis mutandis to cases of giving permission under the provision of paragraph (2) of Article 337 of the Code, and the provision of the preceding Article (Special Appeal against Ruling to the Supreme Court) shall apply mutatis mutandis to cases where permission was given under the provision of paragraph (2) of Article 337 of the Code. In this case, the term 'written notice of the filing of a final appeal' in Article 187 and Article 189 shall be deemed to be replaced with 'written notice of a petition for permission for an appeal against ruling.'

• 法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。
• The amount of income tax collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2, item (xviii)-4 of said Act for said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be credited against corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of said Act) or Article 81-14 of said Act shall be included in gross profits for calculating the amount of income that is to be credited for that business year.

• 法第六十六条の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十六条の七第一項に規定する内国法人に係る課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該課税対象留保金額を超える場合には、当該課税対象留保金額に相当する金額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 66-7, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the taxable retained income pertaining to a domestic corporation prescribed in Article 66-7, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of deductible dividend, etc. prescribed in Article 39-15, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said taxable retained income, the amount equivalent to said taxable retained income).

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

• 法第四十条の四第一項に規定する政令で定めるところにより計算した金額は、同項各号に掲げる居住者に係る特定外国子会社等の各事業年度の同項に規定する適用対象留保金額から当該各事業年度の前条第四項第一号ロ及びハに掲げる金額の合計額を控除した残額（以下この項において「調整適用対象留保金額」という。）に、当該特定外国子会社等の当該各事業年度終了の時における発行済株式等のうちに当該各事業年度終了の時におけるその者の有する当該特定外国子会社等の請求権勘案保有株式等の占める割合を乗じて計算した金額（当該各事業年度を基準事業年度とする剰余金の配当等の額が当該適用対象留保金額の計算上控除されなかつたときは、当該計算した金額から次の各号に掲げる金額のうちいずれか少ない金額を控除した金額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 40-4, paragraph (1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in paragraph (4), item (i), (b) and (c) of the preceding Article for the relevant business year from the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for the relevant business year of a specified foreign subsidiary, etc. of a resident listed in the items of said paragraph (hereinafter such remaining amount after deduction shall be referred to as the 'eligible retained income for adjustment' in this paragraph) and then multiplying said remaining amount by the ratio of the shares, etc. for considering the claims held by said person out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the relevant business year of the specified foreign subsidiary, etc. (where the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has not been deducted for calculating the amount of said eligible retained income, the amount shall be that obtained by deducting either of the smaller amounts out of those listed in the following items from said calculated amount):

• 商標権者又は専用使用権者が故意又は過失により自己の商標権又は専用使用権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した商品を譲渡したときは、その譲渡した商品の数量（以下この項において「譲渡数量」という。）に、商標権者又は専用使用権者がその侵害の行為がなければ販売することができた商品の単位数量当たりの利益の額を乗じて得た額を、商標権者又は専用使用権者の使用の能力に応じた額を超えない限度において、商標権者又は専用使用権者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を商標権者又は専用使用権者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• Where a holder of trademark right or of exclusive right to use claims against an infringer compensation for damage sustained as a result of the intentional or negligent infringement of the trademark right or the exclusive right to use, and the infringer assigned the goods that composed the act of infringement, the amount of damage sustained by the holder of trademark right or of exclusive right to use may be presumed to be the amount of profit per unit of goods which would have been sold by the holder of trademark right or of exclusive right to use if there had been no such act of infringement, multiplied by the quantity of goods assigned by the infringer (hereinafter referred to as the 'Assigned Quantity'), the maximum of which shall be the amount attainable by the holder of trademark right or of exclusive right to use in light of the capability of the holder of trademark right or of exclusive right to use to use such goods; provided, however, that if any circumstances exist under which the holder of trademark right or of exclusive right to use would have been unable to sell the assigned quantity in whole or in part, the amount calculated as the number of goods not able to be sold due to such circumstances shall be deducted.

• 意匠権者又は専用実施権者が故意又は過失により自己の意匠権又は専用実施権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した物品を譲渡したときは、その譲渡した物品の数量（以下この項において「譲渡数量」という。）に、意匠権者又は専用実施権者がその侵害の行為がなければ販売することができた物品の単位数量当たりの利益の額を乗じて得た額を、意匠権者又は専用実施権者の実施の能力に応じた額を超えない限度において、意匠権者又は専用実施権者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を意匠権者又は専用実施権者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• Where a holder of design right or an exclusive licensee claims against an infringer compensation for damages sustained as a result of the intentional or negligent infringement of the design right or exclusive license, and the infringer assigned articles that composed the act of infringement, the amount of damages sustained by the holder of such design right or the exclusive licensee may be presumed to be the amount of profit per each unit of article which would have been sold by the holder of the design right or the exclusive licensee if there had been no such act of infringement, multiplied by the quantity (hereinafter referred to in this paragraph as the 'assigned quantity' of articles) assigned by the infringer, the maximum of which shall be the amount attainable by the holder of the design right or the exclusive licensee in light of the capability of the holder of the design right or the exclusive licensee to work such articles; provided, however, that if any circumstances exist under which the holder of the design right or the exclusive licensee would have been unable to sell the assigned quantity in whole or in part, the amount calculated as the number of articles not able to be sold due to such circumstances shall be deducted.

• 法第四十条の四第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
• The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) for the relevant business year of a specified foreign subsidiary, etc. (hereinafter referred to as the 'amount of undistributed income' in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:

• 法第六十八条の九十第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（特定外国子会社等（法第四十条の四第一項又は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。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-90, paragraph (2), item (ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years during which the company did not fall under the category of a specified foreign subsidiary, etc. (including specified foreign Subsidiaries, etc. prescribed in Article 40-4, paragraph (1) or Article 66-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-15, paragraph (5)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 法第六十八条の九十三の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十六条の九の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 68-93-6, paragraph (2), item (iii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of the preceding paragraph with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10, paragraph (1) or Article 66-9-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-20-9, paragraph (2)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 法第六十六条の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
• The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:

• 法第六十六条の九の六第二項第三号に規定する欠損の金額に係る調整を加えた金額は、特定外国法人の各事業年度の決算に基づく所得の金額につき、前項の規定により計算した金額（以下この項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（平成十九年十月一日前に開始した事業年度及び特定外国法人（法第四十条の十第一項又は第六十八条の九十三の六第一項に規定する特定外国法人を含む。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百二十の九第二項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of the preceding paragraph, with regard to the income of a specified foreign corporation in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before October 1, 2007 and a business year during which the corporation did not fall under the category of a specified foreign corporation (including a specified foreign corporation prescribed in Article 40-10, paragraph (1) or Article 68-93-6, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-120-9, paragraph (2)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 休業補償給付は、労働者が業務上の負傷又は疾病による療養のため労働することができないために賃金を受けない日の第四日目から支給するものとし、その額は、一日につき給付基礎日額の百分の六十に相当する額とする。ただし、労働者が業務上の負傷又は疾病による療養のため所定労働時間のうちその一部分についてのみ労働する日に係る休業補償給付の額は、給付基礎日額（第八条の二第二項第二号に定める額（以下この項において「最高限度額」という。）を給付基礎日額とすることとされている場合にあつては、同号の規定の適用がないものとした場合における給付基礎日額）から当該労働に対して支払われる賃金の額を控除して得た額（当該控除して得た額が最高限度額を超える場合にあつては、最高限度額に相当する額）の百分の六十に相当する額とする。
• The temporary absence from work compensation benefits shall be paid from the fourth day on which a worker fails to receive wages because of an inability to work due to medical treatment for an injury or disease resulting from an employment-related cause, and the benefit amount for one day shall be an amount equivalent to 60 percent of the basic daily benefit amount; provided, however, that the amount of the temporary absence from work compensation benefits for days on which a worker works for only a portion of the prescribed working hours due to medical treatment for an injury or disease resulting from an employment-related cause shall be an amount equivalent to 60 percent of the amount obtained by deducting the amount of the wages to be paid for said work from the basic daily benefit amount (in cases where the amount prescribed in Article 8-2, paragraph (2), item (ii) (hereinafter referred to as "the maximum amount" in this paragraph) is regarded as the basic daily benefit amount, the basic daily benefit amount to be paid on the assumption that the provision of said item does not apply) (in cases where the amount obtained by said deduction exceeds the maximum amount, the amount equivalent to the maximum amount).

• 法第六十八条の九十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額（以下この項において「未処分所得の金額」という。）から次に掲げる金額の合計額を控除した残額（第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額）とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
• The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:

• 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company of a resident prescribed in Article 40-5, paragraph (1) of the Act received from a specified foreign subsidiary, etc. of said resident during the period of two years or less preceding the day on which an event listed in item (iii) of said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) pertaining to said specified foreign subsidiary, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act that was calculated for said specified foreign subsidiary, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said resident via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5, paragraph (1) of the Act).

• 特許権者又は専用実施権者が故意又は過失により自己の特許権又は専用実 施権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した物を譲渡したときは、その譲渡し た物の数量（以下この項において「譲渡数量」という。）に、＜特許権者又は専用実施権者がその侵害の行為がなければ販売することができた物の単位数量当た りの利益の額を乗じて得た額＞を、特許権者又は専用実施権者の実施の能力に応じた額を超えない限度において、特許権者又は専用実施権者が受けた損害の額と することができる。ただし、譲渡数量の全部又は一部に相当する数量を特許権者又は専用実施権者が販売することができないとする事情があるときは、当該事情 に相当する数量に応じた額を控除するものとする。
• Where a patentee or an exclusive licensee claims against an infringer compensation for damage sustained as a result of the intentional or negligent infringement of the patent right or exclusive license, and the infringer assigned articles that composed the act of infringement, the amount of damage sustained by the patentee or the exclusive licensee may be presumed to be the amount of profit per unit of articles which would have been sold by the patentee or the exclusive licensee if there had been no such act of infringement, multiplied by the quantity (hereinafter referred to in this paragraph as the 'assigned quantity') of articles assigned by the infringer, the maximum of which shall be the amount attainable by the patentee or the exclusive licensee in light of the capability of the patentee or the exclusive licensee to work such articles; provided, however, that if any circumstances exist under which the patentee or the exclusive licensee would have been unable to sell the assigned quantity in whole or in part, the amount calculated as the number of articles not able to be sold due to such circumstances shall be deducted.

• 法第九十九条第七項（法第百七十五条第三項、第百九十二条第三項、第二百十一条第四項、第二百三十二条第四項及び第二百九十四条第二項において準用する場合を含む。）の規定により純資産額を計算するときは、様式第一号により作成した純資産額に関する調書の資産の部に計上されるべき金額の合計額（法第二百十一条第四項において準用する場合にあっては、第一号から第十七号までに掲げる資産の額を合計した額を除き、それ以外の場合にあっては、第一号及び第五号に掲げる資産の額を合計した額を除く。）から負債の部に計上されるべき金額の合計額（法第二百十一条第四項において準用する場合にあっては第十八号から第二十号までに掲げる負債の額を合計した額を除き、それ以外の場合にあっては第十八号に掲げる負債の額を除く。）を控除するものとする。
• When calculating the net assets pursuant to the provisions of Article 99, paragraph (7) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 175, paragraph (3), Article 192, paragraph (3), Article 211, paragraph (4), Article 232, paragraph (4), and Article 294, paragraph (2), of the Act), the total amount to be recorded in the liabilities section (in the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act, excluding the total amount of the liabilities listed in items (xviii) to (xx) inclusive, and in other cases, excluding the total amount of the liabilities listed in item (xviii)) shall be deducted from the total amount to be recorded in the assets section in a report concerning the net assets prepared according to Form No. 1 (in the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act, excluding the total amount of the assets listed in items (i) to (xvii) inclusive, and in other cases, excluding the total amount of the assets listed in item (i) and item (v)):

• 法第六十八条の九十一第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国子会社等（以下この条において「特定外国子会社等」という。）につきその適用対象留保金額を有する事業年度（以下第四項までにおいて「課税対象年度」という。）の所得に対して課される外国法人税の額に、当該課税対象年度に係る適用対象留保金額（第三十九条の百十五第三項に規定する控除対象配当等の額がある場合には、当該金額を加算した金額）と当該適用対象留保金額の計算上控除される剰余金の配当等の額との合計額のうちに法第六十八条の九十一第一項に規定する連結法人に係る個別課税対象留保金額の占める割合を乗じて計算した金額（当該金額が当該個別課税対象留保金額を超える場合には、当該個別課税対象留保金額に相当する金額）とする。
• The amount calculated as specified by Cabinet Order prescribed in Article 68-91, paragraph (1) of the Act shall be the amount obtained by multiplying the amount of foreign corporation tax to be imposed on a specified foreign subsidiary, etc. prescribed in said paragraph (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article) on its income for a business year containing eligible retained income (hereinafter referred to as a 'taxable business year' through to paragraph (4)) by the ratio of the individually taxable retained income pertaining to a consolidated corporation prescribed in Article 68-91, paragraph (1) of the Act out of the sum of the eligible retained income for the relevant taxable business year (where there is any amount of a deductible dividend, etc. prescribed in Article 39-115, paragraph (3), the amount obtained by adding said amount) and the amount of a dividend of surplus, etc. to be deducted for calculating the amount of said eligible retained income (where said amount exceeds said individually taxable retained income, the amount equivalent to said individually taxable retained income).

• 厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会
• an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;

• この法律において「独占 的状態」とは、同種の商品（当該同種の商品に係る通常の事業活動の施設又は態様に重要な変更を加えることなく供給することができる商品を含む。）（以下こ の項において「一定の商品」という。）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。）の価額（当該商品に直接課される租税の額に相当する額を控除した額とする。）又は国内において供給された同種の役務の価額（当該役務の提供を受ける 者に当該役務に関して課される租税の額に相当する額を控除した額とする。）の政令で定める最近の一年間における合計額が千億円を超える場合における当該一 定の商品又は役務に係る一定の事業分野において、次に掲げる市場構造及び市場における弊害があることをいう。
• The term 'monopolistic situation' as used in this Act means circumstances in which each of the following market structures and negative effect in the market exist in any particular field of business where the aggregate total value (this term refers to the prices of the relevant goods less an amount equivalent to the amount of taxes levied directly on such goods) of goods of the same description (including goods capable of being supplied without making any material change to the facilities for, or kinds of, such business activities; hereinafter referred to as 'particular goods' in this paragraph) and those of any other goods having an extremely similar function and utility thereto, which are supplied in Japan (excluding those exported), or the total value (this term refers to the prices of the relevant services less an amount equivalent to the amount of taxes levied on the recipient of such services with respect thereto) of services of the same description which are supplied in Japan, during the latest one-year period designated by a Cabinet Order, exceeds hundred billion yen:

• 配当可能金額　特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。
• The amount of a dividend payable:　The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):

• 法第四十条の四第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第六十六条の六第一項又は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。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of loss prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the amount obtained by calculating the amount of income pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3) with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years preceding the first day of the relevant business year (excluding a business year that commenced before April 1, 1978 and a business year during which the company did not fall under the category of a specified foreign subsidiary, etc. (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) or Article 68-90, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in the business years preceding said relevant business year pursuant to the provisions of this paragraph) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 配当可能金額　特定外国子会社等の各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる連結法人との間の取引につき法第六十八条の八十八第一項若しくは第六十六条の四第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該連結法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。
• The amount of a dividend payable:　The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of a deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said consolidated corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):

• 実用新案権者又は専用実施権者が故意又は過失により自己の実用新案権又は専用実施権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した物品を譲渡したときは、その譲渡した物品の数量（以下この項において「譲渡数量」という。）に、実用新案権者又は専用実施権者がその侵害の行為がなければ販売することができた物品の単位数量当たりの利益の額を乗じて得た額を、実用新案権者又は専用実施権者の実施の能力に応じた額を超えない限度において、実用新案権者又は専用実施権者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を実用新案権者又は専用実施権者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• Where a holder of a utility model right or an exclusive licensee claims against an infringer compensation for damage sustained as a result of the intentional or negligent infringement of said d utility model right or exclusive license, and the infringer assigned articles that constituted the act of infringement, the amount of damage sustained by the holder or the exclusive licensee may be presumed to be the amount of profit per unit of articles which would have been sold by the holder or the exclusive licensee if there had been no such act of infringement, multiplied by the quantity (hereinafter referred to in this paragraph as the 'Assigned Quantity') of articles assigned by the infringer, the maximum of which shall be the amount attainable by the holder or the exclusive licensee in light of the capability of the holder or the exclusive licensee to work such articles; provided, however, that if any circumstances exist under which the holder or the exclusive licensee would have been unable to sell the Assigned Quantity in whole or in part, the amount calculated as the number of articles not able to be sold due to such circumstances shall be deducted.

• 配当可能金額　特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額（前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額）から次に掲げる金額の合計額を控除した残額（イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額）をいう。
• The amount of a dividend payable:　The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):

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

• 法第八十一条の三第一項（個別益金額又は個別損金額の益金又は損金算入）に規定する個別益金額（以下この章において「個別益金額」という。）を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項（外国税額の還付金の益金不算入）、第二十八条（法人税額から控除する外国子会社の外国税額の益金算入）及び第六十一条の十三（分割等前事業年度等における連結法人間取引の損益の調整）とし、同項に規定する個別損金額（以下この章において「個別損金額」という。）を計算する場合における同項に規定する政令で定める規定は法第四十条（法人税額から控除する所得税額の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第五十七条から第五十八条まで（青色申告書を提出した事業年度の欠損金の繰越し等）及び第六十一条の十三とする。
• The provisions specified by a Cabinet Order prescribed in Article 81-3(1) (Inclusion in Gross Profits or Deductible Expenses of the Amount of Individual Gross Profits or Individual Deductible Expenses) of the Act in the case of calculating the amount of individual gross profits prescribed in the said paragraph (hereinafter referred to as the 'amount of individual gross profits' in this Chapter) shall be those of Article 26(2) (Exclusion from Gross Profits of Refund of Foreign Tax), Article 28 (Inclusion in Gross Profits of Foreign Tax of Foreign Subsidiary Companies to be Deducted from Corporation Tax) and Article 61-13 (Adjustment of Profits and Losses of Transactions between Consolidated Corporations in the Business Year, etc. Prior to Company Split, etc.) of the Act, and the provisions specified by a Cabinet Order prescribed in Article 81-3(1) of the Act in the case of calculating the amount of individual deductible expenses prescribed in the said paragraph (hereinafter referred to as the 'amount of individual deductible expenses' in this Chapter) shall be those of Article 40 (Exclusion from Deductible Expenses of Income Tax to be Deducted from Corporation Tax), Article 41 (Exclusion from Deductible Expenses of Foreign Tax to be Deducted from Corporation Tax), Articles 57 through 58 (Carryover, etc. of Loss in the Business Year when Blue Return Form Has Been Filed) and Article 61-13 of the Act.

• 旅行が本邦（国家公務員等の旅費に関する法律（昭和二十五年法律第百十四号）第二条第一項第四号に規定する本邦をいう。以下同じ。）と外国（本邦以外の領域（公海を含む。）をいう。以下同じ。）との間のものを含まない場合においては、当事者等の普通裁判籍の所在地を管轄する簡易裁判所の主たる庁舎の所在する場所と出頭した場所を管轄する簡易裁判所の主たる庁舎の所在する場所との間の距離を基準として、その距離を旅行するときに通常要する交通費の額として最高裁判所が定める額（これらの場所が同一となるときは、最高裁判所が定める額）。ただし、旅行が通常の経路及び方法によるものであること並びに現に支払つた交通費の額が当該最高裁判所が定める額を超えることを明らかにする領収書、乗車券、航空機の搭乗券の控え等の文書が提出されたときは、現に支払つた交通費の額
• In cases where the travel does not include any travel between Japan (meaning Japan as prescribed in Article 2, paragraph (1), item (iv) of the Act on Travel Expenses of National Public Servants (Act No. 114 of 1950); the same shall apply hereinafter) and a foreign state (meaning territories other than the territory of Japan (including international waters); the same shall apply hereinafter), the amount specified by the Supreme Court as the amount of transportation expenses normally required to travel the distance between the place where the principal building of the summary court that has jurisdiction over the location of the general venue of the party, etc. is located and the place where the principal building of the summary court that has jurisdiction over the place where the party, etc. appears, on the basis of such distance (if these places are the same, the amount specified by the Supreme Court); provided, however, that the amount of transportation expenses actually paid shall apply when the party, etc. submits documents such as receipts, train tickets, airline boarding pass stubs, and the like, which clearly indicate that the travel used an ordinary route and means and that the amount actually paid exceeds the amount specified by the Supreme Court;

• 本邦に主たる事務所を有する法人に対する金銭の貸付け後における当該法人に対する金銭の貸付けの残高が前号の主務省令で定める金額を超える場合　当該金銭の貸付け後における当該法人の負債の額として主務省令で定める額の百分の五十に相当する金額から当該金銭の貸付けの残高と当該法人（会社に限る。）が発行した第九項第一号に規定するその募集が特定のものに対してされた社債（以下この号において「社債」という。）で当該金銭の貸付けを行つたものが保有するものの残高の合計額（当該金銭の貸付けを行つたものを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行つた金銭の貸付けの残高と取得した社債の残高の合計額を含み、当該金銭の貸付けの金額を除く。）を控除した金額（当該金額が零に満たない場合にあつては、零）
• In the cases where the outstanding balance of loans to a juridical person having its principal office in Japan after provision of loans exceeds the amount specified by the ordinance of the competent ministry set forth in the preceding item:　The amount obtained by deducting the total of the outstanding balance of said loans and the outstanding balance of bonds issued by said juridical person (limited to a company) and offered to specified parties as prescribed in paragraph (9), item (i) (hereinafter referred to as 'bonds' in this item) which are held by a person who has provided said loans (such total shall include the total of the outstanding balance of loans provided and the outstanding balance of bonds acquired by non-resident individuals or juridical persons, etc. who fall under those listed in each item of paragraph (4) when deeming the person who has provided said loans to be the share acquisitor set forth in the same paragraph, and shall exclude the amount of said loans) from the amount equivalent to 50% of the amount specified by an ordinance of the competent ministry as the amount of liabilities of said juridical person after said provision of loans (in the cases where said obtained amount is less than zero, the amount shall be zero).

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

• 法第六十六条の六第二項第二号に規定する欠損の金額に係る調整を加えた金額は、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、第一項若しくは第二項又は第三項の規定により算出される所得の金額（以下この項及び第七項において「調整所得金額」という。）から当該各事業年度開始の日前七年以内に開始した事業年度（昭和五十三年四月一日前に開始した事業年度及び特定外国子会社等（法第四十条の四第一項又は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。）に該当しなかつた事業年度を除く。）において生じた欠損金額（この項又は第三十九条の百十五第五項の規定により当該各事業年度前の事業年度において控除されたものを除く。）の合計額（当該合計額が当該各事業年度の調整所得金額を超える場合には、当該調整所得金額）に相当する金額を控除した金額とする。
• The amount obtained as a result of an adjustment for the amount of a loss prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the amount obtained by calculating the amount of income, pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (3), with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (hereinafter referred to as the 'amount of adjusted income' in this paragraph and paragraph (7)) and then deducting therefrom the amount equivalent to the sum of the loss incurred in business years that commenced within seven years before the first day of the relevant business year (excluding business years that commenced before April 1, 1978 and business years during which the company did not fall under the category of a specified foreign subsidiary, etc. (including specified foreign Subsidiaries, etc. prescribed in Article 40-4, paragraph (1) or Article 68-90, paragraph (1) of the Act)) (such loss shall exclude the amount deducted in business years preceding said relevant business year pursuant to the provisions of this paragraph or Article 39-115, paragraph (5)) (where said sum of the loss exceeds the amount of adjusted income for the relevant business year, said amount of adjusted income).

• 控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to said domestic corporation has received from a specified foreign subsidiary, etc. related to said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-19, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said domestic corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-116, paragraph (2), and the provisions of Article 68-92, paragraph (1) of the Act).

• 控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company of the consolidated corporation received from the specified foreign subsidiary, etc. of said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-119, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said consolidated corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-16, paragraph (2), and the provisions of Article 66-8, paragraph (1) of the Act).

• 第百八十六条（控訴の規定の準用）、第百八十七条（上告提起の場合における費用の予納）、第百八十九条（上告提起通知書の送達等）及び第百九十二条から前条まで（判例の摘示、上告理由の記載の仕方、上告理由書の提出期間、上告理由を記載した書面の通数、補正命令、上告裁判所への事件送付及び上告理由書の送達）の規定は、上告受理の申立てについて準用する。この場合において、第百八十七条、第百八十九条及び第百九十四条中「上告提起通知書」とあるのは「上告受理申立て通知書」と、第百八十九条第二項、第百九十五条及び前条中「被上告人」とあるのは「相手方」と、第百九十六条第一項中「第百九十条（法第三百十二条第一項及び第二項の上告理由の記載の方式）又は第百九十一条（法第三百十二条第三項の上告理由の記載の方式）」とあるのは「第百九十九条（上告受理の申立て）第一項」と読み替えるものとする。
• The provisions of Article 186 (Application Mutatis Mutandis of Provisions Concerning Appeal to Court of Second Instance), Article 187 (Prepayment of Expenses in Cases of Filing Final Appeal), Article 189 (Service of Written Notice of the Filing of Final Appeal) and Article 192 to the preceding Article (Indication of Precedents; Matter in Which Reasons for Final Appeal Should be Stated; Period for Submission of Statement of Reasons for Final Appeal; Number of Copies of Document Stating Reasons for Final Appeal; Order to Correct; Sending of Case to Final Appellate Court; and Service of Statement of Reasons for Final Appeal) shall apply mutatis mutandis to a petition for the acceptance of a final appeal. In this case, the term 'written notice of the filing of a final appeal' in Article 187, Article 189 and Article 194 shall be deemed to be replaced with 'written notice of a petition for the acceptance of a final appeal,' the term 'appellee of the final appeal' in paragraph (2) of Article 189, Article 195 and the preceding Article shall be deemed to be replaced with 'opponent,' and the phrase 'Article 190 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (1) and Paragraph (2) of Article 312 of the Code) or Article 191 (Method of Stating Reasons for Final Appeal Set Forth in Paragraph (3) of Article 312 of the Code)' in paragraph (1) of Article 196 shall be deemed to be replaced with 'paragraph (1) of Article 199 (Petition for Acceptance of Final Appeal).'

• 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):

• 育成者権者又は専用利用権者が故意又は過失により自己の育成者権又は 専用利用権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した種苗、収穫物又は加工品を 譲渡したときは、その譲渡した種苗、収穫物又は加工品の数量（以下この項において「譲渡数量」という。）に、育成者権者又は専用利用権者がその侵害の行為 がなければ販売することができた種苗、収穫物又は加工品の単位数量当たりの利益の額を乗じて得た額を、育成者権者又は専用利用権者の利用の能力に応じた額 を超えない限度において、育成者権者又は専用利用権者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を育成者権者又 は専用利用権者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• Where the holder of a breeder's right or of an exclusive exploitation right claims, against a person who has intentionally or negligently infringed his/her breeder's right or exclusive exploitation right, compensation for damages caused to him/her by the infringement, if the person has transferred the propagating material, the harvested material or the processed products which is the component of the act of infringement, the amount of damage suffered by the holder of the breeder's right or the holder of the exclusive exploitation right may be presumed, within the limit attainable by the holder of the breeder's right or the holder of the exclusive exploitation right in consideration of his/her capability to exploit such propagating material, harvested material or processed products, to be the amount given by multiplying the quantity of the propagating material, the harvested material or the processed products transferred by the person (hereinafter referred to in this paragraph as the 'transferred quantity') by the profit per unit of the propagating material, the harvested material or the processed products which would have been sold by the holder of the breeder's right or the holder of the exclusive exploitation right if there had been no such an act of infringement. However, if there exists any circumstance under which the holder of the breeder's right or the holder of the exclusive exploitation right may not be able to sell the transferred quantity in whole or in part, the amount corresponding to the quantity which would not have been sold due to such a circumstance shall be deducted.

• 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):

• 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又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された金額がある場合における当該内国法人の当該事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、当該損金の額に算入された金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。
• In the case where there is any amount to be included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the business year of said domestic corporation including the day on which any of the events listed in the items of said paragraph occurred, with regard to a specified foreign subsidiary, etc. related to said domestic corporation, or an affiliated foreign company related to said domestic corporation; with regard to the calculation of the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for the relevant business year of said domestic corporation, said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act; provided however, that in the case where the state of the head office of the specified foreign subsidiary, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of said foreign income shall be the amount equivalent to one-third of said amount included in the deductible expenses.

• 前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。
• The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.

• 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又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された金額がある場合における当該連結法人の当該連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、当該損金の額に算入された金額は、同条第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。ただし、当該特定外国子会社等の本店所在地国が当該特定外国子会社等の所得に対して同令第百四十一条第一項に規定する外国法人税を課さない国又は地域である場合には、当該連結国外所得金額の計算上の損金の額として配分する金額は、当該損金の額に算入された金額の三分の一に相当する金額とする。
• In the case where there is any amount to be included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act, pursuant to the provisions of said paragraph, in the consolidated business year of said consolidated corporation including the day on which any of the events listed in the items of said paragraph occurred, with regard to the specified foreign subsidiary, etc. of said consolidated corporation, or an affiliated foreign company of said consolidated corporation; with regard to the calculation of the maximum amount of individual deduction prescribed in Article 155-28, paragraph (1) of the Order for Enforcement of the Corporation Tax Act for the relevant consolidated business year of said consolidated corporation, said amount included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of paragraph (3) of said Article; provided however, that in the case where the state of the head office of the specified foreign subsidiary, etc. is a state or territory that does not impose any foreign corporation taxes prescribed in Article 141, paragraph (1) of said Order on the income of said specified foreign subsidiary, etc., the amount to be allocated as the amount of deductible expenses for calculating the amount of said consolidated foreign income shall be the amount equivalent to one-third of said amount included in the deductible expenses.

• 同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。
• of the Act:　The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item;

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

• 特殊関係株主等である居住者に係る特定外国法人（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国法人の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a resident who is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the 'case where a specified foreign corporation has a fixed facility' in the next paragraph), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation.'

• 特殊関係株主等である内国法人に係る特定外国法人（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国法人の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a domestic corporation that is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the 'case where a specified foreign corporation has a fixed facility' in the next paragraph), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation.'

• 特殊関係株主等である連結法人に係る特定外国法人（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国法人の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign corporation related to a consolidated corporation that is a specially-related shareholder, etc. (excluding a corporation engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to in the next paragraph as the 'case where a specified foreign corporation has a fixed facility'), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign corporation.'

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

• 前項（第一号及び第四号を除く。）の規定の適用がある場合において、公開買付者が、当該公開買付期間の末日後に当該公開買付けに係る株券等の買付け等を当該公開買付けによらないで行う契約があるにもかかわらず、公開買付届出書又は公開買付説明書にその旨の記載をすることなく、当該公開買付期間の末日後に当該契約による買付け等をしたときは、当該公開買付者が当該公開買付けに応じて株券等の売付け等をした者（当該契約により株券等の売付け等をした者、第二十七条の五の規定に該当する株券等の売付け等をした者及び第二十七条の十八第二項第一号に規定する一部の者を除く。）に対し賠償の責めに任ずべき額は、当該公開買付者が当該買付け等をした価格（これに相当する利益の供与を含み、当該価格が均一でない場合には、その最も有利な価格とする。）から公開買付価格を控除した金額に前項において準用する第十八条第一項の規定による請求権者の応募株券等の数を乗じた額とする。
• In cases where the preceding paragraph (excluding items (i) and (iv)) is applicable, when the Tender Offeror fails to state the fact that he/she had concluded a contract for making Purchase, etc. of Share Certificates, etc. pertaining to the Tender Offer not through the Tender Offer after the last day of the Tender Offer Period and then he/she makes Purchase, etc. under the contract after the last day of the Tender Offer Period, the amount of damages to be paid to a person who makes Sales, etc. of Share Certificates, etc. in response to the Tender Offer (excluding a person who makes Sales, etc. of Share Certificates, etc. under the contract, a person who makes Sales, etc. of Share Certificates, etc. to which Article 27-5 is applicable and a person who belongs to the part of persons referred to in Article 27-18(2)(i)) shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. and the Tender Offer Price, by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the Article 18(1) as applied mutatis mutandis pursuant to the preceding paragraph.

• 第一項各号に掲げる居住者に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a resident listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to in the next paragraph as the 'case where a specified foreign subsidiary company, etc. has a fixed facility'), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc.'

• 第一項各号に掲げる内国法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a domestic corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the 'case where a specified foreign subsidiary company, etc. has a fixed facility' in the next paragraph), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said specified foreign subsidiary, etc.'

• 第一項各号に掲げる連結法人に係る特定外国子会社等（株式（出資を含む。）若しくは債券の保有、工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるもの（これらの権利に関する使用権を含む。）若しくは著作権（出版権及び著作隣接権その他これに準ずるものを含む。）の提供又は船舶若しくは航空機の貸付けを主たる事業とするものを除く。）がその本店又は主たる事務所の所在する国又は地域においてその主たる事業を行うに必要と認められる事務所、店舗、工場その他の固定施設を有し、かつ、その事業の管理、支配及び運営を自ら行つているものである場合（次項において「固定施設を有するものである場合」という。）における第一項の規定の適用については、同項中「調整を加えた金額」とあるのは、「調整を加えた金額から当該特定外国子会社等の事業に従事する者の人件費として政令で定める費用の額の百分の十に相当する金額を控除した金額」とする。
• With regard to the application of the provision of paragraph (1) in the case where a specified foreign subsidiary company, etc. related to a consolidated corporation listed in each item of paragraph (1) (excluding a company engaged in, as its principal business, the holding of shares (including capital contributions) or bonds, the provision of industrial property rights or any other rights concerning technology, production methods involving special technology or any other equivalent rights or methods (including the right to use these rights) or copyrights (including rights of publication, neighboring rights and any other equivalent rights) or the lending of vessels or aircrafts) has an office, store, factory or any other fixed facility that is considered to be necessary for conducting its principal business in the state or territory where its head office or principal office is located, and takes charge of managing, controlling and operating the business by itself (referred to as the 'case where a specified foreign subsidiary company, etc. has a fixed facility' in the next paragraph), the phrase 'amount that is adjusted' in the said paragraph shall be deemed to be replaced with 'amount that is adjusted,..., after deducting therefrom the amount equivalent to ten percent of the amount of expense specified by a Cabinet Order as a personnel expense for people engaged in the business at the said 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基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用年の前年以前の年に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
• With respect to the application of the provisions of item (i) of the preceding paragraph in the case where payment has been made for s of surplus, etc. whose base dates for payment are included in the base business year, with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. in a year preceding the applicable business year pertaining to the base business year for said dividends of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a 'specified dividend of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.), the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):

• 法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの
• The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る連結法人がその二以上の連結事業年度又は事業年度において法第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の連結事業年度又は事業年度のうち最初の連結事業年度又は事業年度後の連結事業年度に係る法第六十八条の九十一第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十六条の七第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十八条の九十一第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。
• In the case where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when the consolidated corporation of said specified foreign subsidiary, etc. seeks the application of the provisions of Article 68-91, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 66-7, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act in two or more business years or consolidated business years; with respect to the application of the provisions of Article 68-91, paragraph (1) of the Act for a consolidated business year following the first one of said two or more consolidated business years or business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 68-91, paragraph (1) of the Act for the first time after receiving the application of the provisions of Article 66-7, paragraph (1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:

• 内閣総理大臣は、第一項の決定（第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。
• In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the 'new decision' in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an 'existing decision' in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):

• 内閣総理大臣は、第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。
• In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the 'new decision' in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an 'existing decision' in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):

• 特定外国子会社等につきその課税対象年度の所得に対して二以上の外国法人税が課され、又は二回以上にわたつて外国法人税が課された場合において、当該特定外国子会社等に係る内国法人がその二以上の事業年度又は連結事業年度において当該外国法人税の額につき法第六十六条の七第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）又は第六十八条の九十一第一項（同条第二項の規定によりみなして適用する場合を含む。以下この条において同じ。）の規定の適用を受けるときは、当該二以上の事業年度又は連結事業年度のうち最初の事業年度又は連結事業年度後の事業年度に係る法第六十六条の七第一項の規定の適用については、第一号に掲げる金額から第二号に掲げる金額（法第六十八条の九十一第一項の規定の適用を受けた場合で、その適用を受けた後最初に法第六十六条の七第一項の規定の適用を受けるときは、第三号に掲げる金額）を控除した金額をもつて前項に規定する計算した金額とする。
• In the case where a specified foreign subsidiary, etc. has been subject to two or more foreign corporation taxes or to a foreign corporation tax twice or more on its income for a taxable business year, when a domestic corporation related to said specified foreign subsidiary, etc. seeks the application of the provisions of Article 66-7, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) or Article 68-91, paragraph (1) (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein; hereinafter the same shall apply in this Article) of the Act, regarding the amount of said foreign corporation taxes in two or more business years or consolidated business years; with respect to the application of the provisions of Article 66-7, paragraph (1) of the Act for a business year following the first one of said two or more business years or consolidated business years, the amount obtained by deducting the amount listed in item (ii) (the amount listed in item (iii), when seeking the application of the provisions of Article 66-7, paragraph (1) of the Act for the first time after receiving the application of the provisions of Article 68-91, paragraph (1) of the Act) from the amount listed in item (i) shall be deemed to be the calculated amount prescribed in the preceding paragraph:

• 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産について納付した所得税額の控除）に規定する財務省令で定めるものに係るものである場合には、信託財産を当該証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が法第二条第一項第十五号の三（定義）に規定する公募により行われたものの収益の分配とする。）につき法第百八十一条（利子所得及び配当所得に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
• The amount of income tax to be deducted pursuant to the provision of Article 180-2(3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act shall, when a foreign corporation collects income tax pursuant to the provisions of Article 181 (Withholding Liability Regarding Interest Income and Dividend Income) or Article 212 (Withholding Liability Regarding Income of Nonresidents or Corporations) of the Act with regard to distribution of profit prescribed in Article 180-2(3) of the Act (limited to one that corresponds to the accounting period for distribution of profit that includes the day on which the said income tax was paid; in the case where the trust property concerning such payment pertains to a securities investment trust established for the purpose of allowing beneficial rights thereof to be acquired by the trustee of another securities investment trust, which is specified by an Ordinance of the Ministry of Finance prescribed in Article 300(2) (Credit for Income Tax Paid with respect to Trust Property), it shall refer to distribution of profit from a securities investment trust other than a bond investment trust which is established for the purpose of managing the trust property for making an investment in the beneficial rights of the relevant securities investment trust and for which the offering of beneficial rights upon establishment has been conducted through the public offering prescribed in Article 2(1)(xv)-3 (Definitions)), be deducted from the amount of income tax to be collected and paid.

• 当該公開買付けをした者が公開買付届出書に記載されたあん分比例方式と異なる方式で株券等の買付け等をした場合　当該あん分比例方式で計算した場合に前項の規定による請求権者から買付け等がされるべき株券等の数から当該公開買付けをした者が当該請求権者から買付け等をした株券等の数を控除した数（当該請求権者から買付け等をしなかつた場合には、当該あん分比例方式で計算した場合に当該請求権者から買付け等がされるべき株券等の数とする。）に公開買付価格（前条第一項に該当する場合にあつては同条第二項に規定する公開買付者が支払つた価格、前号に掲げる場合に該当する場合にあつては同号に定める有利な価格とし、そのいずれにも該当する場合にあつてはそのいずれか有利な価格とする。）から前項の規定による損害賠償を請求する時における当該株券等の市場価格（市場価格がないときはその時における処分推定価格とし、当該請求時前に当該株券等を処分した場合においてはその処分価格とする。）を控除した金額を乗じた額
• in the case where the Tender Offer Purchaser makes Purchase, etc. of the Share Certificates, etc. using a method different from the method of proportional distribution stated in the Tender Offer Notification:　the amount calculated by multiplying the difference between the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages under the preceding paragraph if the Tender Offer Purchaser uses the method of proportional distribution and the number of Share Certificates, etc. of which Purchase, etc. was actually made by the Tender Offer Purchaser from the person entitled to claim damages (in cases where the Tender Offer Purchaser did not make Purchase, etc. of any of Share Certificates, etc. from the person entitled to claim damages, the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages if the method of proportional distribution is used) by the difference between the Tender Offer Price (or the price paid by the Tender Offeror as specified in Article 27-17(2) in the case where paragraph (1) of the preceding Article is also applicable, the favorable price referred to in the preceding item in the case where the preceding item is also applicable, or the more favorable one between them in the case where both Article 27-17(1) and the preceding item are also applicable) and the market price of the Share Certificates, etc. at the time when the damages are claimed under the preceding paragraph (or estimated disposal price in the case where there is no market price for the Share Certificates, etc., or disposal price in the case where the Share Certificates, etc. was disposed of before the damages is claimed).

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用事業年度前の事業年度又は連結事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
• With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in Article 66-8, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. on a day within a business year or consolidated business year preceding the applicable business year pertaining to the base business year for said dividend of surplus, etc. (hereinafter such paid dividend of surplus, etc. shall be referred to as a 'specified dividend of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for a specified dividend of surplus, etc. and payment has not been made for a dividend of surplus, etc. whose base date for payment is included in said base business year, up to the day on which six months have elapsed after the final day of the base business year for said specified dividend of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき基準事業年度の期間内の日をその支払に係る基準日とする二以上の剰余金の配当等（当該二以上の剰余金の配当等が当該剰余金の配当等に係る基準事業年度に係る適用連結事業年度前の連結事業年度又は事業年度の期間内の日に支払われた剰余金の配当等（以下この項において「特定剰余金配当等」という。）である場合の当該二以上の剰余金の配当等を除く。）の支払があつた場合（特定剰余金配当等の支払があつた場合において、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日までに当該基準事業年度の期間内の日をその支払に係る基準日とする剰余金の配当等の支払がないときを含む。）における前項第一号の規定の適用については、同号に定める金額は、第一号に掲げる金額が第二号に掲げる金額を超えることとなる場合の当該超える部分の金額に同項第一号に規定する割合を乗じて計算した金額から第三号及び第四号に掲げる金額を控除した残額とする。
• With respect to the application of the provisions of item (i) of the preceding paragraph, in the case where payment has been made for two or more dividends of surplus, etc. whose base dates for the payment are included in the base business year, with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in Article 68-92, paragraph (1) of the Act (where payment was made for said two or more dividends of surplus, etc. on a day within a consolidated business year or business year preceding the applicable consolidated business year pertaining to the base business year for said dividends of surplus, etc. (hereinafter such paid dividends of surplus, etc. shall be referred to as 'specified dividends of surplus, etc.' in this paragraph), excluding said two or more dividends of surplus) (including the cases where payment has been made for specified dividends of surplus, etc. and payment has not been made for dividends of surplus, etc. whose base dates for the payment are included in said base business year, up to the day on which six months have elapsed after the final day of the base business year for said specified dividends of surplus, etc.); the amount specified in item (i) of the preceding paragraph shall be the amount obtained by multiplying the excess amount when the amount listed in item (i) exceeds the amount listed in item (ii) by the ratio prescribed in item (i) of said paragraph and then deducting therefrom the amounts listed in item (iii) and item (iv):

• 第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（特定外国子会社等の課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。
• Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69, paragraph (10) of the Corporation Tax Act shall apply as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of said Article, the term 'Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein)' shall be deemed to be replaced with 'Article 69, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein) and Article 66-7, paragraph (1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article);' and the term 'the amount of reduced creditable foreign corporation tax' shall be deemed to be replaced with 'the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18, paragraph (5) or paragraph (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).'

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

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

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

• 法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。
• With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89, paragraph (1) of the Act apply, the term 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year' in Article 155-8, paragraph (1) of said Order shall be deemed to be replaced with 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Consolidated Corporation's Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph' in paragraph (2) of said Article shall be deemed to be replaced with 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to a Consolidated Corporation's Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the amount listed in item (i)' in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with 'the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article are applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article)).'

• 第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（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）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。
• The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase 'amount of income tax' in Article 68(1) shall be deemed to be replaced with 'amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)'; the phrase 'interest and dividend, etc.' in Article 68(2) shall be deemed to be replaced with 'the relevant domestic source income.'

• 第五項又は前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第八十一条の十五第十項の規定の適用については、法人税法施行令第百五十五条の三十九（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「個別減額控除対象外国法人税額」とあるのは「個別減額控除対象外国法人税額（租税特別措置法施行令第三十九条の百十八第五項又は第六項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる個別控除対象外国法人税の額又は控除対象外国法人税の額を含む。）」とする。
• Where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 81-15, paragraph (10) of the Corporation Tax Act shall apply as specified in Article 155-39 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of said Article, the term 'Article 81-15, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein)' shall be deemed to be replaced with 'Article 81-15, paragraph (8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of said Article by deeming the amount to be as specified therein) and Article 68-91, paragraph (1) (Credit for Foreign Tax on the Individually Taxable Retained Income of the Specified Foreign Subsidiary, etc. of a Consolidated Corporation) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of said Article by deeming the amount to be as specified therein);' and the term 'the amount of individually reduced creditable foreign corporation tax' shall be deemed to be replaced with 'the amount of individually reduced creditable foreign corporation tax (including the amount of individually creditable foreign corporation tax or creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-118, paragraph (5) or paragraph (6) (Reduction of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).'

• 第二条第一項第一号から第九号まで又は第十五号に掲げる不正競争（同項第四号から第九号までに掲げるものにあっては、技術上の秘密（秘密として管理されている生産方法その他の事業活動に有用な技術上の情報であって公然と知られていないものをいう。）に関するものに限る。）によって営業上の利益を侵害された者（以下この項において「被侵害者」という。）が故意又は過失により自己の営業上の利益を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為を組成した物を譲渡したときは、その譲渡した物の数量（以下この項において「譲渡数量」という。）に、被侵害者がその侵害の行為がなければ販売することができた物の単位数量当たりの利益の額を乗じて得た額を、被侵害者の当該物に係る販売その他の行為を行う能力に応じた額を超えない限度において、被侵害者が受けた損害の額とすることができる。ただし、譲渡数量の全部又は一部に相当する数量を被侵害者が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• Where a person whose business interests have been infringed by any of the acts of unfair competition listed in Article 2, paragraph (1),items (i) through (ix) or item (xv) (with regard to those listed in items (iv) through (ix) of the same paragraph, it shall only be an act of unfair competition that relates to a technical secret (which means a production method or any other technical information useful for business activities that is controlled as a secret and that is not publicly known)) (such person shall hereinafter be referred to as the 'infringed person' in this paragraph) claims damages, which he/she has incurred from such infringement, against the person who has intentionally or negligently infringed his/her business interests, and where said person who committed the infringement has assigned articles constituting the act of infringement, the amount obtained by multiplying the quantity of the articles assigned (hereinafter referred to as the 'assigned quantity' in this paragraph) by the amount of profit per unit of the articles that the infringed person could have sold in the absence of the act of infringement may be deemed as the amount of damages incurred by the infringed person, to the extent that does not exceed the amount corresponding to the infringed person's capacity to sell or carry out any other acts pertaining to said articles; provided, however, that where there are any circumstances that would have prevented the infringed person from selling the quantity of articles equivalent to all or part of the assigned quantity, an amount corresponding to the quantity relevant to such circumstances shall be deducted.

• 前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。
• Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term 'threefold' in the preceding paragraph shall be deemed to be replaced with 'twofold.'

• 前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。
• Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term 'threefold' in the preceding paragraph shall be deemed to be replaced with 'twofold.'

• 著作権者、出版権者又は著作隣接権者（以下この項において「著作権者等」という。）が故意又は過失により自己の著作権、出版権又は著作隣接権を侵害した者に対しその侵害により自己が受けた損害の賠償を請求する場合において、その者がその侵害の行為によつて作成された物を譲渡し、又はその侵害の行為を組成する公衆送信（自動公衆送信の場合にあつては、送信可能化を含む。）を行つたときは、その譲渡した物の数量又はその公衆送信が公衆によつて受信されることにより作成された著作物若しくは実演等の複製物（以下この項において「受信複製物」という。）の数量（以下この項において「譲渡等数量」という。）に、著作権者等がその侵害の行為がなければ販売することができた物（受信複製物を含む。）の単位数量当たりの利益の額を乗じて得た額を、著作権者等の当該物に係る販売その他の行為を行う能力に応じた額を超えない限度において、著作権者等が受けた損害の額とすることができる。ただし、譲渡等数量の全部又は一部に相当する数量を著作権者等が販売することができないとする事情があるときは、当該事情に相当する数量に応じた額を控除するものとする。
• In the case where the copyright holder, the holder of the right of publication or the holder of the neighboring rights (in this paragraph referred to below as "the copyright holder, etc.") asserts against a person who intentionally or negligently infringes upon the holder's copyright, right of publication or neighboring rights, as the case may be, a claim for compensation for damages sustained by said holder as a result of such infringement, and such infringer has transferred the ownership of the object made by way of such an act of infringement or has made a public transmission (including, in the case of an automatic public transmission, by making transmittable) constituting such an act of infringement, then the amount obtained by multiplying [(a)] the number of objects the ownership of which has been so transferred or the number of reproductions of works or performance, etc. made as a result of reception by the public of such public transmissions (in this paragraph referred to below as "the reception reproductions"), as the case may be (such number is in this paragraph referred to below as "the number transferred, etc."), by [(b)] the per unit profit of the objects (including reception reproductions) that the copyright holder, etc. could have sold had there been no such act of infringement, can be regarded as the amount of damages suffered by such copyright holder, etc., but only within the limit of the copyright holder's ability to sell or take other [similar] actions with respect to said objects. However, when there exist circumstances under which the copyright holder, etc. could not have sold such objects in such number corresponding, in whole or in part, to the number transferred, etc., then the amount corresponding to such number shall be deducted.

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

• 地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。
• Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.

• 法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。
• Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of said specified foreign subsidiary, etc. (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction between said specified foreign subsidiary, etc. and said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in items (i) to (xiii) pertaining to said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in items (xiv) to (xvi) pertaining to said calculated amount from the sum of the amounts listed in items (i) to (xiii) pertaining to said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act:

• 法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。
• With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the term 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year' in Article 22, paragraph (1) of said Order shall be deemed to be replaced with 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph' in paragraph (2) of said Article shall be deemed to be replaced with 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the amount listed in item (i)' in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with 'the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article is applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article));' the term '(hereinafter referred to as the 'sum of' in paragraph (3) of said Article shall be deemed to be replaced with '(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting said amount; hereinafter referred to as the 'sum of'; and the term 'paragraph (4), item (i) of said Article' in said paragraph shall be deemed to be replaced with 'Article 23, paragraph (4), item (i) of the Act.'

• 当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。
• With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of said domestic corporation, in item (i) of the preceding paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)' shall be deemed to be replaced with 'the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation (hereinafter such remaining amount shall be referred to as 'the amount exceeding the average balance of the total liabilities' in this paragraph) is equivalent to or less than the amount listed in (b);' the term 'Article 66-5, paragraph (4), item (i) of the Act' shall be deemed to be replaced with 'paragraph (4), item (i) of said Article;' and the term 'remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities;' and in item (ii) of said paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities exceeds the amount listed in (b) of the preceding item;' and the term 'the amount exceeding the average balance of liabilities' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities.'

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

• 当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該連結法人の当該連結事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十八条の八十九第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。
• With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 68-89, paragraph (4), item (vii) of the Act; hereinafter the same shall apply in this Article) for the relevant consolidated business year of said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89, paragraph (1) of the Act for the relevant consolidated business year of said consolidated corporation is less than the amount exceeding the average balance of liabilities for the relevant consolidated business year of said consolidated corporation, in item (i) of the preceding paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)' shall be deemed to be replaced with 'the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 68-89, paragraph (4), item (vii) of the Act for the relevant consolidated business year of said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89, paragraph (1) of the Act for the relevant consolidated business year of said consolidated corporation (hereinafter such remaining amount shall be referred to as 'the amount exceeding the average balance of the total liabilities' in this paragraph) is equivalent to or less than the amount listed in (b);' the term 'Article 68-89, paragraph (4), item (i) of the Act' shall be deemed to be replaced with 'paragraph (4), item (i) of said Article;' and the term 'remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities;' and in item (ii) of said paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities exceeds the amount listed in (b) of the preceding item;' and the term 'the amount exceeding the average balance of liabilities' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities.'

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

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

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

• 法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該連結法人（当該連結法人との間に連結完全支配関係がある他の連結法人を含む。）又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。
• Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of said specified foreign subsidiary, etc. (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction between said specified foreign subsidiary, etc. and said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in said paragraph), and the sum of the amount listed in items (i) to (xiii) pertaining to said calculated amount of income and then deducting therefrom the amount listed in items (xiv) to (xvi) pertaining to said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in items (xiv) to (xvi) pertaining to said calculated amount from the sum of the amounts listed in items (i) to (xiii) pertaining to said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act; provided, however, that this shall apply only when said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to said calculated amount pertaining to said specified foreign subsidiary, etc.:

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第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.)

• 特殊関係株主等である内国法人が前条第一項の規定の適用を受ける場合には、当該内国法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。
• Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-9-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-93-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 81-15(1) to (3).'

• 特殊関係株主等である連結法人が前条第一項の規定の適用を受ける場合には、当該連結法人に係る特定外国法人の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国法人の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十三の七第一項（特定外国法人の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の九の七第一項（特定外国法人の課税対象留保金額に係る外国税額の控除）に規定する特定外国法人の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。
• Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign corporation related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign corporation (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 68-93-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-93-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in Article 66-9-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-9-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 69(1) to (3).'

• 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)

• 前条第一項各号に掲げる内国法人が同項の規定の適用を受ける場合には、当該内国法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の課税対象留保金額に対応するもの（当該課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第六十九条第一項から第七項まで、第十項及び第十五項から第十八項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」とする。
• Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said domestic corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of creditable foreign corporation tax (meaning the amount of creditable corporation tax prescribed in Article 69(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said domestic corporation, and the provisions of Article 69(1) to (7), (10) and (15) to (18) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 66-7(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said domestic corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the said Act (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said domestic corporation pursuant to the provision of Article 68-91(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 81-15(1) to (3).'

• 前条第一項各号に掲げる連結法人が同項の規定の適用を受ける場合には、当該連結法人に係る特定外国子会社等の所得に対して課される外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。次項において同じ。）の額のうち当該特定外国子会社等の個別課税対象留保金額に対応するもの（当該個別課税対象留保金額に相当する金額を限度とする。）として政令で定めるところにより計算した金額は、政令で定めるところにより、当該連結法人が納付する個別控除対象外国法人税の額（同法第八十一条の十五第一項に規定する個別控除対象外国法人税の額をいう。以下この款において同じ。）とみなして、同法第八十一条の十五第一項から第七項まで、第十項及び第十五項から第十七項までの規定を適用する。この場合において、同条第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」とする。
• Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph, any part of the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69(1) of the Corporation Tax Act; the same shall apply in the next paragraph) to be imposed on the income of a specified foreign subsidiary company, etc. related to the said consolidated corporation, which is calculated pursuant to the method specified by a Cabinet Order as corresponding to the individually taxable retained income of the said specified foreign subsidiary company, etc. (up to the amount equivalent to the said individually taxable retained income) shall, pursuant to the provision of a Cabinet Order, be deemed to be the amount of individually creditable foreign corporation tax (meaning the amount of individually creditable corporation tax prescribed in Article 81-15(1) of the said Act; hereinafter the same shall apply in this Subsection) paid by the said consolidated corporation, and the provisions of Article 81-15(1) to (7), (10) and (15) to (17) shall be applied thereto. In this case, in paragraph (10) of the said Article, the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8)' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) of the Act on Special Measures Concerning Taxation (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 68-91(1) of the said Act', the phrase 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) of the said Article' shall be deemed to be replaced with 'any part of the amount..., which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of paragraph (8) and any part of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) of the said Act (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations), which shall be deemed to be payable by the said consolidated corporation pursuant to the provision of Article 66-7(1) of the said Act', and the phrase 'paragraph (1) to paragraph (3) of the said Article' shall be deemed to be replaced with 'Article 69(1) to (3).'

• 法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。
• Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), with regard to the income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction between said specified foreign subsidiary, etc. and a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that relates to said specified foreign subsidiary, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15, paragraph (2), items (i) to (xiii) for said calculated amount of income and then deducting therefrom the sum of the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount from the sum of the amounts listed in items (i) to (xiii) of said paragraph for said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act.

• 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);

• 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。
• The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as 'short-term national bonds, etc.' in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the 'issue price, etc. on the final issue date' in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term 'interest' in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with 'profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))'; the term 'out of the number of months' in paragraph (2) of said Article shall be deemed to be replaced with 'out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);' and the term 'the amount of income prescribed in paragraph (1), item (i)' in paragraph (3) of said Article shall be deemed to be replaced with 'the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i).'