支払う: 487 Terms and Phrases
- 支払う
- to pay
- acquit
- credit A to ~
- defray
- disburse
- foot
- fork out
- liquidate
- remit
- shell out
- tender
- 頭金を支払う
- make a down payment
- 税金を支払う人
- someone who pays taxes
- (担保を)支払う
- pay off (a mortgage)
- リベートを支払う
- return a kickback
- 金銭を支払う行為
- the act of paying money
- 小切手で支払う。
- I will pay for it by check.
- 10分の1を支払う
- pay one tenth of
- 一般に金利も支払う
- usually pays interest
- しぶしぶお金を支払う
- fork over the money
- 支払うべき総額の請求書
- a bill for an amount due
- 請求金額を支払う期限日
- The day of the month bills are due
- 我々は貨物輸送を支払う
- we pay the freight
- 支払うか、何かする義務
- an obligation to pay or do something
- 税金として支払うべきお金
- money owed for taxes
- クレジットカードで支払う
- pay with a credit card
- キャッシュカードで支払う
- pay with plastic money
- まだ支払う義務のある金額
- the amount still owed
- 罰金は現金で支払うべし。
- The fine shall be paid in cash.
- ~に対し法外な値段を支払う
- pay through the nose for ~
- 債務者が一定の金額を支払う旨
- A statement to the effect that the obligor shall pay a certain amount of money;
- A statement that the obligor shall pay a certain amount;
- 保有して、支払うことを控える
- retain and refrain from disbursing
- 借金を支払うように求める要望
- request for payment of a debt
- 利子・手数料を支払う勘定科目
- Payment To
- (何かの代金を)現金で支払う
- pay (for something) with cash
- 一度の全額を支払う完全な支払い
- a complete payment consisting of a single sum of money
- 私は彼に支払うべき金を払った。
- I paid him the money due to him.
- 顧客が支払うべき対価に関する事項
- Matters concerning the consideration to be paid by a customer
- ~に対してその値打分だけを支払う
- pay a price (for ~)
- 当該顧客が支払う料金に関する事項
- Matters concerning the fees to be paid by the customer;
- 税金を支払うときに使う書込み用紙
- a form to use when paying your taxes
- 認めることまたは支払うことを拒む
- refuse to recognize or pay
- いいえ、現金で支払うつもりです。
- No, I plan to pay in cash.
- 支払う、または、払い戻す義務がある
- be obliged to pay or repay
- (ローンまたは約束手形)全部支払う
- pay off (loans or promissory notes)
- 借地人の名前と、支払う借り賃を含む
- includes the names of tenants and the amount of rent they pay
- 臨時に支払う賃金、賞与に準ずるもの
- Equivalents to Special Wages or Bonus
- 十分の一税を特に教会に対して支払う
- pay tithes on, especially to the church
- 負債の利息と元金を支払うという保証
- a guarantee to pay interest and principal on debt
- 各出席者が自分の分を支払うディナー
- a dinner where each person pays for his own
- ぼくはいつでもよろこんで支払うよ。
- I am quite ready for payment.
- 政府はその負債を支払うと発表した。
- The government announced that they would pay their debts.
- 彼はすぐ支払うことを要求している。
- He demands immediate payment.
- 奨学金を全部支払うのが義務付けられた
- was obligated to pay off the student loan
- 社会福祉のための共同体への請求を支払う
- defrays the demands on a community for social welfare
- 請求金額を支払う発送日以降の日数です。
- The number of days to pay the bill after the post date.
- 勘定を支払うのにこれで十分足りますか?
- Is this enough to cover the check?
- 期限が来た時に、満期の債務を支払う能力
- the ability to meet maturing obligations as they come due
- 裁判所はその料金を支払うように命じた。
- The court decreed that the charge be paid.
- 彼には父親の借金を支払う義務があった。
- He was bound to pay his father's debt.
- 元本、利息及び費用を支払うべき場合の充当
- Allocation in cases Principal, Interest, and Expenses Should be Paid
- 指定された日もしくはそれまでに支払う貸付
- a loan that is payable on or before a specified date
- 裁判所は彼女に罰金を支払うように命じた。
- The court decreed that she should pay the fine.
- 私は彼がすぐに勘定を支払うよう要求した。
- I demanded that he pay the bill immediately.
- 彼は私に高い賃金を支払うことを約束した。
- He promised to pay us high wages.
- 王様が捕らえられた時に支払う身代金=大金
- King's ransom
- 毎月の、毎月生じる、または、毎月支払うべき
- of or occurring or payable every month
- 支払うべき金銭の見返りに、抵当権を与える人
- the person who gives a mortgage in return for money to be repaid
- 彼女は、私が勘定を支払うように言い張った。
- She insisted on my paying the bill.
- 紛争の当事者が支払う報酬又は費用に関する事項
- Matters concerning any fees or expenses payable by the parties to a dispute;
- (レストランやバーなどで)当然支払うべき総額
- an amount due (as at a restaurant or bar)
- 納税義務のある人ないしは組織が直接支払う税金
- a tax paid directly by the person or organization on whom it is levied
- 政治目的の団体に徴収金を支払うことを拒否する
- refuse to pay a levy to a union for political use
- または、特に賃金または給与を支払う仕事を持つ
- or having a job especially one that pays wages or a salary
- 金融機関の口座から直接料金を差し引いて支払う。
- Payment is directly subtracted from the user's account in a financial institution.
- 一定の金額を支払うという無条件の命令または約束
- an unconditional order or promise to pay an amount of money
- セルフサービス形式でキャッシャーで代金を支払う
- a restaurant where you serve yourself and pay a cashier
- 毎時間生じること、あるいは時間ごとに支払うべき
- occurring every hour or payable by the hour
- 公共施設からの歳入は債券を支払うのに使用される
- revenue from the public property is used to pay off the bond
- 清は賠償金2億両(銀両:約3億円)を金で支払う。
- Qing agrees to pay to Japan as a war indemnity the sum of 200 million Kuping taels (Silver Tael: about 300 million yen) in gold.
- 分水工事は官費で行い、労賃を滞りなく支払うこと。
- To carry out the diversion construction at the public expense and pay the wages without any delay.
- 納入業者に対しCODでなく前金で支払う場合がある
- pay up front
- 消費者が支払う損害賠償の額を予定する条項等の無効
- Nullity of Clauses which Stipulate the Amount of the Damages Paid by Consumers and such Other Clauses
- しかし、治らなかったなら、金を支払う必要はない。
- but if her infirmity remained, she should give him nothing.
- 購入品を現金で支払うか、つけにしてもらえますか?
- Will you pay cash or charge the purchase?
- その支払う配当等の額で損金の額に算入している金額
- The amount of a dividend, etc. that the affiliated foreign company is to pay and which is included in deductible expenses
- The amount of a dividend, etc. that the affiliated foreign company shall pay and which is included in deductible expenses
- The amount of a dividend, etc. that the foreign affiliated person shall pay and which is included in deductible expenses
- 手形および売りがけ金で支払うことを現在期待された金
- money that you currently expect to pay on notes and accounts
- 前もって(または前金で)支払うと、割引が受けられる
- when you pay ahead (or in advance) you receive a discount
- 剰余金の配当等の支払 その支払う剰余金の配当等の額
- Payment of dividend of surplus, etc.: The amount of dividend of surplus, etc. to be paid
- 特定の額を、請求時にまたはある時期に支払うという約束
- a promise to pay a specified amount on demand or at a certain time
- 料金、または費用を十分満たす、支払う、または相殺する
- be sufficient to meet, defray, or offset the charge or cost of
- 一時使用のために取得した商品への保障として支払うお金
- money given as security for an article acquired for temporary use
- スーパーマーケットで選んだ品物の代金を支払うカウンタ
- a counter in a supermarket where you pay for your purchases
- 例えば、支払うのを断るか、または自分のものと認めない
- e.g. refusing to pay or disowning
- プレーヤーは損失額を衣服1枚を脱ぐことで支払うポーカー
- poker in which a player's losses are paid by removing an article of clothing
- 雇い主が、所定の金額で従業員に支払う契約を申し出ること
- offer by an employer to contract to pay an employee at a given rate
- こんなくだらないことに多額の金を支払うとはけしからん。
- It is criminal to pay so much money for such trifles.
- あなたにいくら給料を支払うかは、あなたの腕次第ですね。
- How much we pay you depends on your skill.
- 当該サービスの提供につき利用者が支払うべき額に関する事項
- Matters concerning the amounts payable by the user for provision of said services; and
- 次に掲げる債権について、その全額を支払うものであること。
- Each of the following claims shall be paid in full:
- 任務を退く時に、労働者の年金を支払うために蓄えられる基金
- a fund reserved to pay workers' pensions when they retire from service
- 規定の満了日に規定の額を証券の持ち主に支払う規制投資会社
- a regulated investment company that pays a stated amount to certificate holders on a stated maturity date
- もし、医者が目を治したなら、彼女はそれなりの金を支払う。
- that if he should cure her blindness, he should receive from her a sum of money;
- ミッチェル氏は私に週末までに残額を支払うようにと求めた。
- Mr Mitchel demanded that I pay the rest of the money by the end of the week.
- 清国は、戦争賠償として4億5000万両を銀で列国に支払う。
- The Qing Dynasty shall pay the Powers an indemnity of 450 million taels in silver as war reparations.
- 当然支払うべきものとなる負債の全てを払うことが不可能なこと
- inability to discharge all your debts as they come due
- 租鉱料を支払うべきときは、租鉱料並びにその支払の時期及び方法
- Mining lease charge and timing and method of payment thereof, if such charge shall be paid.
- 清国は、戦争賠償2億両(約3億円 (通貨))を日本に支払う。
- Qing pays 200 million taels (about 300 million yen [currency]) as war reparations to Japan.
- ドイツは第一次世界大戦の後で賠償金を支払うことができなかった
- Germany was unable to pay the reparations demanded after World War I
- 収入にかかる税金を支払うのを避けるために収入の申告を怠ること
- failure to declare income in order to avoid paying taxes on it
- 私の父が先月死んだとき、私が借金を支払う金しか残さなかった。
- When my old man kicked the bucket last month, he left me only enough money to pay my debt with.
- 当該居住者に対する収益の分配の支払 その支払う収益の分配の額
- Payment of distribution of profit to the resident: The amount of distribution of profit to be paid
- 携帯電話がほしいのですが、支払うのに十分なお金がありません。
- I want a cellular phone, but I don't have enough money to pay for one.
- 再び薬局へ出向き、混合物をマシーンに入れ、10ドルを支払う。
- He went back to the drug store, located the machine, poured in the sample and deposited the $10.00.
- 問屋の収入は、取次の引受けに対して委託者が支払う手数料である。
- The income of Toiya are charges for the service, paid from consignors for Toiya undertaking commissions.
- 名題から下廻りまで一律に会社が賃金を支払うシステムを確立した。
- He established a wage system in which the company paid wages to all the actors from lead to utility.
- 容赦なく、彼は最後の一銭までも彼女は債務を支払うことを主張した
- unforgivingly, he insisted that she pay her debt to the last penny
- 経常利益に対して支払う税金を減額するために、業務を組織する方法
- a way of organizing business to reduce the taxes it must pay on current earnings
- 買収資金を支払うために目的会社の資産が売却されるレベレッジ買収
- a leveraged buyout in which the target company's assets are sold to repay the loan that financed the takeover
- 購買担当者を取引に応じる気にさせるために、売り手が支払う商業賄賂
- a commercial bribe paid by a seller to a purchasing agent in order to induce the agent to enter into the transaction
- 他の人が受け取ることができない場合にある人に支払うことができる年金
- an annuity payable to one person in the event that someone else is unable to receive it
- 直ちに、あるいは要求に応じて支払うべき、あるいは支払いが可能である
- owed and payable immediately or on demand
- 免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例
- Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services
- Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services
- 金%amount%の滞納税金を支払うための十分な資金がありません。
- You do not have enough gold to repay your tax arrears of %amount% gold!
- 交代寄合は旗本寄合席に含まれ、寄合御役金を支払うが、老中支配である。
- Kotaiyoriai (alternate yoriai, a family status of samurai warriors in the Edo period) was included in hatamoto-yoriaiseki, and although yoriai-oyakukin (a kind of tax) had to be paid, they were under the control of roju (senior councilor).
- 手形名宛人が他の誰かに支払うよう指示する小切手または為替手形を書く人
- the person who writes a check or draft instructing the drawee to pay someone else
- いったん地下に入ったら、まちがいなく賃料を支払うことになるでしょう。
- Once they were there, they would no doubt have to pay rent,
- ある期間にメーカーがある金額を支払うと約束した約束手形のあなたの権利
- your right in a promissory note in which the maker promises to pay a certain amount of money at a certain time
- 別の誰かにより所有されている土地、建物、あるいは車の賃貸料を支払う誰か
- someone who pays rent to use land or a building or a car that is owned by someone else
- 料金を支払うことなく誰かにちょっと読ませる「リーク」もなくなります。
- -no more 'leaks' that might give someone a chance to read without paying.
- 航空事故により支払うことあるべき損害賠償のため保険契約を締結すること。
- To conclude an insurance contract underwriting repara.ions for damage or injury due to aircraft accidents
- この法律の施行に関する訴訟事件に要する費用及びその結果支払う賠償の費用
- Expenses needed for lawsuits concerning the enforcement of this Act and compensation to be paid as a result of the lawsuits.
- 前項の規定により支払うべき費用の額は、裁判所の相当と認めるところによる。
- The amount of the fees to be paid pursuant to the provisions of the preceding paragraph shall be in accordance with what the court finds to be appropriate.
- まず富や地位のある人々が書いた手紙に大金を支払う用意があるって噂を流す。
- He allows it to be known that he is prepared to pay very high sums for letters which compromise people of wealth and position.
- でも、世の中にはたくさん道があって、それに支払うだけの金も捻出されてる。
- But we have plenty of streets out there, we do come up with the money to pay them,
- 費用(特に政府のために収益を集めるための法律)を支払うために利用できる資源
- resources available to meet expenses (especially legislation for raising revenue for a government)
- 彼はお店の人がテレビを取り付けてくれるまで、その代金を支払うのを延期した。
- He held off paying for the television set until the dealer fixed it.
- この国では、自分の手に入れるものについてはすべてそれなりの代償を支払うのだ。
- In this country everyone must pay for everything he gets.
- 何かを行う認可の特権のために、政府に支払う料金(酒の販売や医業を営むような)
- a fee paid to the government for the privilege of being licensed to do something (as selling liquor or practicing medicine)
- 受託者が適当と見るのと同額の信託金を受益者に支払うことを受託者に一任する信託
- a trust that gives the trustee discretion to pay the beneficiary as much of the trust income as the trustee believes appropriate
- 境内(雄岳山頂)に立ち入るには美化保存協力金200円を神社に支払う必要がある。
- When entering the shrine precinct, it is necessary to pay 200 yen for the beautification and maintenance of the shrine.
- (攘夷決行を命令した江戸幕府が英米仏蘭に賠償金を支払うということで決着する。)
- (It was settled on the condition that the Edo shogunate that ordered to expel the barbarians should pay reparations to England, the United States, France, and the Netherlands).
- 日本の漂流民が朝鮮人に要求した薪・食糧の代金を外務省が支払うよう上申している。
- He appealed to the ministry to recompensate the Joseons for the firewood and food that the Japanese castaways demanded of them.
- 2003年、示談によりゴールデンが賠償金を支払うことで決着し、岩崎が勝訴した。
- In 2003, Iwasaki won an out of court settlement ensuring that Golden would pay compensation to her.
- 発生記録における債務者であって分割債権記録に記録されるものが一定の金額を支払う旨
- A statement that the person recorded in the Divided Monetary Claims Record, who is the obligor in the accrual record, shall pay a certain amount;
- 賞金を与えるスリップを得る事を望んで賭博者はスリップを押し出す特権に小額を支払う
- a gambler pays a small sum for the privilege of pushing out a slip in the hope of obtaining one that entitles him to a prize
- お客さまは、国際送金サービスの利用に際し、当社所定の手数料を支払うものとします。
- The customer shall pay fees prescribed by the Company when using the International Money Transfer Service.
- この法律において「使用者」とは、その使用する労働者に対して賃金を支払う者をいう。
- The term "employer" as used in this Act means a person who pays wages to the workers he/she employs.
- 左に掲げる場合においては、対価を支払うべき者は、その対価を供託しなければならない。
- In the following cases, those who pay prices shall deposit the prices:
- 最終事業年度に関する定時社員総会において利益から配当し、又は支払うものと定めた金額
- the amount to distribute or to pay from the profits as specified at an annual general meeting of members concerning the most recent business year; and
- 新設合併消滅会員商品取引所の会員に対して支払う金銭を定めたときは、その当該金銭の額
- when the amount of the money to be paid to a member of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger is determined, said amount of money.
- それから、支払う金のないことを公表し、やってきた警官におとなしく逮捕されればよい。
- and then, after declaring insolvency, be handed over quietly and without uproar to a policeman.
- 人に間違った行為をするように金銭を支払う人(またはそうでないならそのように誘導する)
- someone who pays (or otherwise incites) you to commit a wrongful act
- 保険年金及び退職年金を除き、イーター機構が支払う給料及び手当は、所得税を免除される。
- The salaries and emoluments, except annuities and pensions, paid by the ITER Organization, shall be exempt from income tax.
- 平和を保つため%amount%ゴールドを支払うことに合意したが、もうこの次はないぞ!
- We agree to pay %amount% gold to preserve peace, but do not try to do this a second time!
- また民間所有の里山であっても国家に税金(山年貢などと呼ばれる)を支払うことが多かった。
- And in many cases, even though they were privately-owned, they were subject to duties (called yamanengu (mountain tax), etc.).
- 付録第五款 開港地において日本人は朝鮮人に賃金を支払うことにより雇用することができる。
- The appendix of provision 5 - Japanese people can employ Korean people by paying wages at the place where the port was opened.
- 払い戻しは、すべてそろった状態で有効期間内に発行社局で手数料を支払うことで可能である。
- Refunds are available under standard conditions within the validity term of the ticket, with some fees applying.
- なお様々な理由で参加できない者は炊き出しなどの費用として金銭を支払うなどとする所もある。
- In some communities, those who cannot participate in fushin may be expected to pay for food or something to distribute among the participants.
- 保険証書が被保険者の死亡する前に取り消される場合、保険会社が特定の生命保険証券で支払う額
- the amount that the insurance company will pay on a given life insurance policy if the policy is cancelled prior to the death of the insured
- 前項の「賃金総額」とは、事業主がその事業に使用するすべての労働者に支払う賃金の総額をいう。
- The "total wages" as used in the preceding paragraph shall mean the total amount of the wages paid to all workers employed by the business operator for the business.
- イーター機構が徴収する内部税は、二千六年よりイーター機構が支払う給料及び手当に適用される。
- The internal tax collected by the ITER Organization shall apply to salaries and emoluments paid by the ITER Organization from the year 2006.
- 各被扶養者について、年額でP3級1号の手取り基本給の五パーセントの割合を毎月分けて支払う。
- shall be a rate of 5% of the net basic salary for grade P3 step 1 per year for each dependent, to be paid in monthly installments;
- 収益が差押えられた請求を支払うまで、他の誰かが所有している資産を押収して、それを保持すること
- seizing property that belongs to someone else and holding it until profits pay the demand for which it was seized
- 買い手がある条件(普通購入価格の全額を支払うこと)を履行してのみ所有権を得ることができる販売
- a sale in which the buyer receives title to the property only upon the performance of some condition (usually the full payment of the purchase price)
- 「企業に道をつくらせて勝手に料金所をつけさせて、街角を曲がるたびに通行料を支払うようにしよう。
- ``Let's have companies go and build streets and put toll booths up, and then every time you turn another street corner, you pay another toll.
- %player%に対して攻撃をけしかけるため、%amount%ゴールドを支払う必要があります。
- To incite an attack on the %player% you must pay %amount% gold.
- 第八十六条第二項第二号の対価を支払うべき者は、次に掲げる場合は、その対価を供託しなければならない。
- A person(s) required to pay consideration under Article 86(2)(ii) shall deposit the said consideration in the following cases:
- 支払期日(確定日に限るものとし、分割払の方法により債務を支払う場合にあっては、各支払期日とする。)
- Date of payment (limited to a fixed date. In case where the obligation is paid in installments, the respective dates of payment);
- お客さまが、当社に支払う手数料は以下のとおりとします。なお、手数料は以下のURLから確認できます。
- The customer shall pay the following fees to the Company. The fees can be checked at the URL link below.
- 売買の目的物の引渡しと同時に代金を支払うべきときは、その引渡しの場所において支払わなければならない。
- If the purchase money is to be paid simultaneously with delivery of the subject matter of the sale, the payment must be made at the place of delivery.
- 実施してから向こう10年間、対象寺社の拝観者は窓口で大人50円、小人30円を拝観料にプラスして支払う。
- For ten years after the enforcement of the act, visitors to the temples and the shrines subject to the tax had to pay an additional fee of 50 yen (for adults) or 30 yen (for children) as the tax imposed on the entrance fee.
- ただし、再発行には再発行手数料500円とデポジット500円の合計1,000円を現金で支払う必要がある。
- In order for the card to be issued, you're required to pay 1,000 yen for the reissuance of 500 yen and a deposit of 500 yen.
- 発行人の取引当事者に対して示されたときに支払うことのできる、銀行または運送会社によって発行される信用状
- a letter of credit issued by a bank or express company that is payable on presentation to any correspondent of the issuer
- 特に女子英学塾ではボランティアで教師を務め、梅子にかわって塾の家賃を代わりに支払うなど貢献は大であった。
- Especially at Joshi Eigaku Juku, she rendered many services as she had worked without salary and even paid the rents for the head of the school, Umeko.
- 裁判所は、第二項の管理人を選任した場合には、会社が当該管理人に対して支払う報酬の額を定めることができる。
- When the court appoints the administrator set forth in paragraph (2), it may specify the amount of remuneration to be paid by the Company to such administrator.
- 1の規定は、イーター機構が事務局長及び職員であった者に支払う保険年金及び退職年金については、適用しない。
- The provisions of paragraph 1 above shall not apply to annuities and pensions paid by the ITER Organization to its former Directors General and staff.
- 芸妓の料金の支払い方法は、使用した料理屋等からの請求で飲食の代金とあわせて来るのでその際に一括して支払う。
- The fee for the geigi's service will be lumped together with that for food and drinks consumed and will be charged by the respective restaurant.
- 受託契約に関して顧客が支払うべき手数料等の額又は計算方法、その支払の方法及び時期並びにその支払先に関する事項
- Matters concerning the amount or calculation method of the Fees, etc. to be paid by the customer with regard to the Brokerage Contract, the method and time of such payment, and the recipient of such payment.
- 強制執行の費用、担保権の実行としての競売の手続の費用その他公の機関が行う手続に関してその機関に支払うべきもの
- Costs for compulsory execution, costs for auction procedures to exercise security interests, or any other costs payable to a public organ for procedures conducted by such public organ; and
- 手数料、報酬その他の当該金融商品取引契約に関して顧客が支払うべき対価に関する事項であつて内閣府令で定めるもの
- the matters concerning fees, remuneration or any other consideration payable by the customer with regard to said Contract for Financial Instruments Transaction, which are specified by a Cabinet Office Ordinance;
- 医者は、老婆に金を支払うようにと強く求めたが、老婆が支払いを拒んだので、彼女を裁判官の前へと引っぱり出した。
- The Physician insisted on his claim, and. as she still refused, summoned her before the Judge.
- 前項第二号に規定する場合において、同号の連結法人が当該連結法人に係る国外支配株主等に支払う同号の債務の保証料
- In the case prescribed in item (ii) of the preceding paragraph, the guarantee charge for the liabilities set forth in said item which a consolidated corporation set forth in said item pays its foreign controlling shareholder, etc.
- 「最も効力の高い議論は『……の求めに応じて支払うべし』(小切手の冒頭に書かれている文句)de 始まるものだ」。
- 'the most effective argument starts, `Pay to the Order of.''
- この協定に基づき接受機構が提供する支援の義務、及びそれに対してイーター機構が支払う義務は、毎年の見積りに基づく。
- The obligation of the Host Organization to provide, and of the ITER Organization to pay for, the support under the Agreement shall be based on the Estimates for each year.
- 天狗党が諸費用をきちんと宿場に支払うなど規律厳守に努めたことは、島崎藤村の代表作『夜明け前』にも記述されている。
- The fact that Tenguto paid necessary expenses at post stations and observed rules was described in 'Yoake-mae' (Before the Dawn), a representative work by Toson SHIMAZAKI.
- これに対して、短陌を用いずに銅銭100枚をもって支払うことを中国では「足銭」、日本では「長銭」・「調陌」と呼ぶ。
- A payment made with 100 copper coins instead of tanhaku is called '足銭' in Chinese and 'chosen' (長銭) or 'chohaku' (調陌) in Japanese.
- 第十三項第二号に規定する場合において、同号の内国法人が当該内国法人に係る国外支配株主等に支払う同号の債務の保証料
- In the case prescribed in paragraph (13), item (ii), the guarantee charge for liabilities set forth in said item which a domestic corporation set forth in said item pays to its foreign controlling shareholder, etc.
- 裁判所は、前項の規定により清算人を選任した場合には、組合員が当該清算人に対して支払う報酬の額を定めることができる。
- If a court appoints a liquidator pursuant to the preceding paragraph, the partners shall be permitted to determine the amount of compensation payable to such liquidator.
- この規範によって、ハッカーたちが通常はやりたがらないけれど必要な仕事について、コミュニティは見返りを支払うわけだ。
- This norm is how the community rewards necessary tasks that hackers would not naturally incline towards.
- 汚染者を特定できなかった、あるいは、汚染者がクリーンアップの行動をとるまたは対価を支払うのを拒否した有害廃棄物領域
- a toxic waste area where the polluter could not be identified or the polluter refused to take action or pay for the cleanup
- すなわち、フリーソフトウェアの商業的なフリー文書を書くため、商業出版社が人に料金を支払うような社会システムの形成に。
- in shaping a social system where commercial publishers pay people to write commercial free manuals for free software.
- 「このプロジェクトをすぐに終わらせないと、三月ぐらいで君に給料を支払うお金を使い果たすことになるんだ」というような。
- 'if we don't finish this project soon, we run out of money to pay you in about three months'.
- 当該電子記録債権が分割払の方法により債務を支払うものである場合における各支払期日及び当該支払期日ごとに支払うべき金額
- In case where the obligation pertaining to said Electronically Recorded Monetary Claim is to be paid in installments, respective payment dates and amounts to be paid on each payment date;
- 一回の地震等により政府が支払うべき再保険金の総額は、毎年度、国会の議決を経た金額をこえない範囲内のものでなければならない。
- The total amount of reinsurance claims to be paid by the government for any one earthquake, etc. must be within the limit not to exceed the amount set by the resolution of the Diet for each fiscal year.
- 同年、箱館戦争終結後、箱館府がこの契約を引き継いだが、翌1870年にガルトネルに対して賠償金を支払うことで契約を解除した。
- Later that year, in the aftermath of the Battle of Hakodate, the contract was taken over by the Hakodate government, which terminated the contract by paying a penalty fine to Gaertner in 1870.
- 委託者から預託を受けた又は委託者の計算に属する金銭又は有価証券を当該委託者に支払うために預託財産の払出しを行おうとする場合
- in the case where there is an intention to withdraw the Deposited Property in order to pay the money or Securities which were deposited by a customer or which are on a customer's account, to said customer;
- 利息、税金、または配当を支払う前に、総資本を収益で分割することにより計算された会社の総資本で得られた、割合として表される量
- the amount, expressed as a percentage, that is earned on a company's total capital calculated by dividing the total capital into earnings before interest, taxes, or dividends are paid
- 前項第1号の送金手数料については、国際送金サービスの送金申込の確認画面にて確認し、送金申込の際に当社に支払うものとします。
- The money transfer fee in Item 1 of the preceding paragraph shall be paid when applying for the money transfer after confirmation of the money transfer application on the International Money Transfer Service confirmation screen.
- 交渉の末、10月31日、清が台湾出兵を義挙と認め、50万両の償金を支払うことを定めた日清両国間互換条款・互換憑単に調印する。
- As the result of negotiations on October 31st, Qing recognized the Taiwan expedition as a noble undertaking and signed a treaty between Japan and Qing in which Qing was prescribed to pay 500,000 ryo (the old Chinese currency) to Japan for indemnities.
- 裁判所は、前項の一時役員の職務を行うべき者を選任した場合には、特定目的会社がその者に対して支払う報酬の額を定めることができる。
- When the court has appointed the person to temporarily perform the duties of an Officer as prescribed in the preceding paragraph, the court shall fix the amount of remuneration a Specific Purpose Company is to pay to such person.
- この法律で賃金とは、賃金、給料、手当、賞与その他名称の如何を問わず、労働の対償として使用者が労働者に支払うすべてのものをいう。
- In this Act, wage means the wage, salary, allowance, bonus and every other payment to the worker from the employer as remuneration for labor, regardless of the name by which such payment may be called.
- 不公正な金額で投資口の払戻しを受けた者のうち悪意のものは、投資法人に対して公正な金額との差額に相当する金銭を支払う義務を負う。
- Any person who has knowingly received a refund on Investment Equity at an unfair price shall have an obligation to pay the amount of monies equivalent to the difference between the fair price and the unfair price to the Investment Corporation.
- 弁護士が訴訟を起こし、一部の損害賠償と引き換えにクライアントのスーツ費用を支払うという弁護士とクライアントの間の非倫理的な合意
- an unethical agreement between an attorney and client that the attorney would sue and pay the costs of the client's suit in return for a portion of the damages awarded
- 十字軍からの帰途、神聖ローマ帝国に捕らえられ、1194年にイングランドが身代金を支払うまで捕虜となった(1157年−1199年)
- on his way home from the crusade he was captured and held prisoner in the Holy Roman Empire until England ransomed him in 1194 (1157-1199)
- 裁判所は、第三項後段の規定により特別検査人を選任した場合には、清算銀行が当該特別検査人に対して支払う報酬の額を定めることができる。
- In the case where the court has appointed a special inspector under the second sentence of paragraph (3), it may fix the amount of the remuneration that the Bank in Liquidation shall pay to the special inspector.
- In the case where the court has appointed a special inspector under the second sentence of paragraph (3), it may fix the amount of the remuneration that the Liquidating Bank shall pay to the special inspector.
- 商品に「善光寺そば」を使用する場合は善光寺事務局の許可(公許)をもらい、「善光寺ブランド」使用ロイヤルティーを支払う必要性が生じる。
- When using the term 'Zenkoji soba' in conjunction with a product, it is necessary to obtain permission (by authority) from Zenko-ji Temple Executive Office as well as to pay the royalty to use the Zenkoji brand.
- 金銭を出資の目的とした場合において、組合員がその出資をすることを怠ったときは、その利息を支払うほか、損害の賠償をしなければならない。
- In cases where monies are the subject of the contribution, if any partner fails to contribute his/her share of the contribution, he/she must pay interest on the same and otherwise compensate for damages.
- しかしそれは、私たちがいつでも免れるとは期待できるわけではなく、計りしれない善に対して支払う対価と見なされければならないものなのです。
- but it is one from which we cannot hope to be always exempt, and must be regarded as the price paid for an inestimable good.
- 罪の支払う報酬は死である。しかし神の賜物は、わたしたちの主キリスト・イエスにおける永遠のいのちである。 (ローマ人への手紙 6:23)
- For the wages of sin is death, but the free gift of God is eternal life in Christ Jesus our Lord. (Romans 6:23)
- 次に掲げる事由に関し、一定額の保険金を支払うこと又はこれらによって生ずることのある当該人の損害をてん補することを約し、保険料を収受する保険
- Insurance where insurance premiums are received under contracts to pay a fixed amount of insurance claims in connection with the following reasons or to compensate for damage to the individual caused by such reasons:
- 乗車時の改札はなく、下車時に有人駅(四条大宮、帷子ノ辻、嵐山、北野白梅町)では改札口で、無人駅では運転士に、運賃を支払うか定期券を提示する。
- There is no ticket gate for passengers who will board the train; instead, when leaving the train passengers are required to pay fares at the ticket gates of manned stations (Shijo-Omiya, Katabiranotsuji, Arashiyama, Kitano-Hakubaicho Stations) or pay the fare to the driver or show the driver their commuter pass at unmanned stations.
- さらに北京議定書によって定められた巨額の賠償金を支払うために、過大な負担を民衆に強いたことは、人々が清朝を見限るのに決定的な理由となりえた。
- The ultimate reason why people gave up on the Qing dynasty was the fact that a huge load was imposed upon commoners in order to pay the huge reparation determined by the Boxer Protocol.
- 東インド会社は、現地の族長たちから土地を購入することで、徐々に支配地域を広げていったのだが、その際土地の代金を支払うことはほとんどなかった。
- It gradually annexed province after province, purchasing them of the native chiefs, whom it seldom paid,
- 労働契約は、労働者が使用者に使用されて労働し、使用者がこれに対して賃金を支払うことについて、労働者及び使用者が合意することによって成立する。
- A labor contract shall be established by agreement between a worker and an employer on the basis that the worker shall work by being employed by the employer and the employer shall pay wages for such work.
- 対価を支払うべき者が第九十三条の決定において定めた対価の支払の時期までに、その対価の全部の支払又は供託をしないときは、決定は、その効力を失う。
- If those who pay prices do not pay or deposit all of the prices by the time for payment, which is specified by the decision made in accordance with Article 93, the decision shall cease to be effective.
- 各種電子マネーカードまたは「電子マネー内蔵の携帯電話(おサイフケータイ)」を専用の支払端末にかざして非接触方式かつサイン等無しで料金を支払う。
- An electronic money card or a cell phone with a built-in electronic money (mobile wallet) is accepted by taxis with a special terminal for payment by simply holding it over the terminal and this does not require signing.
- 整理券を受け取らなかった場合(もしくは対応カードを乗車口のカードリーダーに通さなかった場合)「運賃表の表示の最高額を支払う」規則となっている。
- If, when you get on a bus, you don't take a numbered ticket or don't pass the necessary card through the card reader, it is the rule that 'you must pay the highest fare on the fare table.'
- 請負は、当事者の一方がある仕事を完成することを約し、相手方がその仕事の結果に対してその報酬を支払うことを約することによって、その効力を生ずる。
- A contract for work shall become effective when one of the parties promises to complete work and the other party promises to pay remuneration for the outcome of the work.
- 売買は、当事者の一方がある財産権を相手方に移転することを約し、相手方がこれに対してその代金を支払うことを約することによって、その効力を生ずる。
- A sale shall become effective when one of the parties promises to transfer a certain real rights to the other party and the other party promises to pay the purchase money for it.
- 裁判所は、鑑定のため被告人を病院その他の場所に留置した場合には、その場所の管理者の請求により、入院料その他の収容に要した費用を支払うものとする。
- In cases where the accused is confined in a hospital or any other place for the expert evaluation, the court shall, upon the request of the administrator of said place, pay the hospital fees or any other fees required for the confinement.
- 市町村は、特定介護保険施設等から特定入所者介護サービス費の請求があったときは、第一項、第二項及び前項の定めに照らして審査の上、支払うものとする。
- A Municipality, when a Specified Facility, etc., for Insured Long-Term Care, requests an Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility, shall pay said allowance after conducting an examination according to the provisions of paragraph (1), paragraph (2) and the preceding paragraph.
- 裁判所は、前項の一時自主規制委員の職務を行う者を選任した場合には、特定株式会社金融商品取引所がその者に対して支払う報酬の額を定めることができる。
- In cases where the court has appointed a person who is to temporarily perform the duties of a member of the Self-Regulating Committee as prescribed in the preceding paragraph, the court may prescribe the amount of the remuneration that the Specified Stock Company-Type Financial Instruments Exchange shall pay to that person.
- 取引委託者から預託を受けた又は取引委託者の計算に属する金銭又は有価証券を当該取引委託者に支払うために信託契約の解除又は一部の解除を行おうとする場合
- in the case where there is an intention to cancel the whole or a portion of the Trust Contract in order to pay the money or Securities which were deposited by a Transaction Customer or are held in a Transaction Customer's account, to said Transaction Customer;
- 所有物がお金(支払うか、買い手によって支払われることに同意した)で固定価格で売り手(ベンダー)から買い手(買い主)へ振り込まれる合意(または契約)
- an agreement (or contract) in which property is transferred from the seller (vendor) to the buyer (vendee) for a fixed price in money (paid or agreed to be paid by the buyer)
- 氏は同税は住民に対する税金ではなく、京都市内の寺社建物へ支払う拝観料へ課税し文化財を保護する市への協力を拝観者へ依頼するものと市議会へ説明している。
- According to his explanation to the City Assembly, the tax was imposed not on the citizens but on the entrance fee paid to the temples and the shrines in Kyoto city, with the intention of eliciting cooperation with the city from the visitors in protecting its cultural properties.
- あらかじめ、イに掲げる金融機関が保証委託契約に基づき委託者保護基金に支払うべき額の限度額(以下この号において「支払保証限度額」という。)を定めること。
- the limit of the amount to be paid to the Consumer Protection Fund by a financial institution set forth in (a) based on the Indemnity Agreement shall be specified in advance (hereinafter referred to as 'Payment Guarantee Limit Amount' in this item);
- 当該債権記録に記録された支払期日(分割払の方法により債務を支払う場合にあっては、最終の支払期日)又は最後の電子記録がされた日のいずれか遅い日から十年間
- Ten years from the latest of the following days: the date of payment recorded in said Monetary Claims Record (in case where debts are paid in installments, the final date of payment) or the day of the final Electronic Record.
- 内閣総理大臣は、前項の規定により職務代行者を選任したときは、金融商品取引業者等に対し、当該職務代行者に相当額の報酬を支払うべき旨を命ずることができる。
- When the Prime Minister has appointed an Acting Representative Person under the provision of the preceding paragraph, he/she may order the Financial Instruments Business Operator, etc. to pay a reasonable amount of remuneration to the Acting Representative Person.
- 内閣総理大臣は、前項の規定により職務代行者を選任したときは、取引所取引許可業者に対し、当該職務代行者に相当額の報酬を支払うべき旨を命ずることができる。
- When the Prime Minister has appointed an Acting Representative Person under the provision of the preceding paragraph, he/she may order the Authorized Transaction-at-Exchange Operator to pay a reasonable amount of remuneration to the Acting Representative Person.
- 賃貸借は、当事者の一方がある物の使用及び収益を相手方にさせることを約し、相手方がこれに対してその賃料を支払うことを約することによって、その効力を生ずる。
- A lease shall become effective when one of the parties promises to make a certain Thing available for the using and taking the profits by the other party and the other party promises to pay rent for the same.
- 買主は、引渡しの日から、代金の利息を支払う義務を負う。ただし、代金の支払について期限があるときは、その期限が到来するまでは、利息を支払うことを要しない。
- The buyer shall assume an obligation to pay the interest on the purchase money from the day of delivery; provided, however, that, if a due date is provided for the payment of the purchase money, it shall not be necessary to pay the interest until that due date arrives.
- この年の急な実施は明治維新後、明治政府が月給制度にした官吏の給与を(旧暦のままでは明治6年は閏6月があるので)年13回支払うのを防ぐためだったといわれる。
- It was implemented with such a short notice because the Meiji government wanted to avoid paying its officials monthly wages, whose system was introduced after the Meiji restoration, 13 times a year (as the coming year in the old calendar had leap June).
- このことを知らない利用者が、両者の駅を区別せずに、京阪山科駅で下車してしまい追加運賃が発生し、駅員から説明を受け追加の運賃を支払う場面が時折発生している。
- Some users aren't aware of this situation, and it sometimes happens that, when going to get off at Keihan-Yamashina Station, such a user is stopped by a station officer and has to pay an additional fare after hearing an explanation by the officer.
- 公証人法(明治四十一年法律第五十三号)第五十七条ノ二の規定により公証人がする書類の送達のために要する費用 公証人に支払うべき手数料及び送達に要する料金の額
- The expenses required for the service of a document by a notary pursuant to the provisions of Article 57-2 of the Notary Act (Act No. 53 of 1908): the amount of the fee payable to the notary and the charges required for the service;
- この協定の附属書四に規定される一時的な宿泊施設及び設備に対してイーター機構は賃貸料を支払わない。イーター機構は接受機構を通じて提供される役務に対して支払う。
- For the temporary accommodation and facilities as defined in Annex 4 to this Agreement the ITER Organization shall not pay rent. The ITER Organization shall pay for the services provided through the Host Organization.
- 市町村は、特定介護予防サービス事業者から特定入所者介護予防サービス費の請求があったときは、第一項、第二項及び前項の定めに照らして審査の上、支払うものとする。
- A Municipality, when a Long-Term Care Preventive Service Specified Provider requests an Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility provided to a Specified Person Admitted to a Facility, shall pay said allowance after conducting an examination according to provisions of paragraph (1), paragraph (2) and the preceding paragraph.
- 法第百三十八条第八号(国内源泉所得)に規定する政令で定める賞金は、国内において行なわれる事業の広告宣伝のために賞として支払う金品その他の経済的な利益とする。
- The prize money specified by a Cabinet Order prescribed in Article 138(viii) (Domestic Source Income) of the Act shall be money and goods or any other economic benefit that is paid as a prize for the advertisement of a business conducted in Japan.
- 使用者は、法第八十二条の規定によつて分割補償を開始した後、補償を受けるべき者の同意を得た場合には、別表第三によつて残余の補償金額を一時に支払うことができる。
- After the commencement of the payment of compensation in installments pursuant to the provision of Article 82 of the Act, an employer may pay the residual amount of the compensation in a lump sum, according to appended table 3, with the consent of the person who should be given the compensation.
- その支払う剰余金の配当等の額(法第六十六条の八第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 66-8, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 前項第三号の場合において、著作権者の請求があるときは、当該補償金を支払うべき者は、自己の見積金額を支払い、裁定に係る補償金の額との差額を供託しなければならない。
- In the case of item (iii) of the preceding paragraph, at the request of the copyright holder, the person who is required to pay the compensation shall pay [to the copyright holder] an amount based upon his own estimate and deposit the difference between his estimated amount and the amount of compensation fixed in the ruling [for compulsory license].
- 前二号に規定するもののほか、支払方法についての定めをするときは、その定め(分割払の方法により債務を支払う場合にあっては、各支払期日ごとに支払うべき金額を含む。)
- In addition to the cases prescribed in the preceding two items, in case where other agreements are made regarding the payment method, the aforementioned agreements (In case where obligation is paid in installments, the amount to be paid in respective dates of payment shall be included.);
- その支払う剰余金の配当等の額(法第六十八条の九十二第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 68-92, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- この法律で「下請代金」とは、親事業者が製造委託等をした場合に下請事業者の給付(役務提供委託をした場合にあつては、役務の提供。以下同じ。)に対し支払うべき代金をいう。
- The term 'subcontract proceeds' as used in this Act means the charges to be paid in case of service contract; that same shall apply hereinafter) by the main subcontracting entrepreneur for work performed by the subcontractor in cases where the main subcontracting entrepreneur concludes a manufacturing or other contract.
- 法第六十六条の五第四項第三号に規定するその他政令で定めるものは、法人税法第二条第五号に規定する公共法人又は同条第六号に規定する公益法人等に支払う負債の利子等とする。
- Any other expenses specified by Cabinet Order prescribed in Article 66-5, paragraph (4), item (iii) of the Act shall be interest on liabilities, etc. to be paid to a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a corporation in the public interest, etc. prescribed in item (vi) of said Article.
- 通常はタクシー会社の保有するETCカードを利用して、運賃と合わせて領収書を発行するが、利用客の保有するETCカードを利用して、通行料を支払うことができるケースもある。
- Normally, the expressway charge is added to the taxi fare and a receipt is issued using an ETC card that belongs to the taxi company; however, there are some cases where the expressway charge is paid using an ETC card of the passenger.
- イに規定する立替えに代え、イに規定する報酬及び実費に相当する額を支援センターに支払うことを約した者のため、適当な契約弁護士等にイの代理人が行う事務を取り扱わせること。
- Having an appropriate contract attorney at law et al. handle the affairs, which otherwise would be handled by the attorney at law under (a) above, for persons who have agreed to pay an amount equivalent to the remuneration and costs provided by (a) above instead of the money lent as provided by (a) above
- 執行裁判所は、第一項の決定をする場合には、申立てにより、債務者に対し、その決定に掲げる行為をするために必要な費用をあらかじめ債権者に支払うべき旨を命ずることができる。
- In cases of issuing the order set forth in paragraph (1), an execution court may, upon petition, order the obligor to pay to the obligee, in advance, the expenses necessary for conducting the act set forth in such order.
- 受託契約(法第二百十四条第二号に規定する受託契約をいう。以下この条において同じ。)に関して顧客が支払うべき手数料、報酬その他の対価に関する事項であつて主務省令で定めるもの
- Matters concerning fees, remunerations and any other considerations to be paid by the customer with regard to a Brokerage Contract (which means the Brokerage Contract prescribed in Article 214, item (ii) of the Act; hereinafter the same shall apply in this Article), which are specified by an ordinance of the competent ministry
- 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生命保険契約等であつて年金のほか一時金を支払う内容のものである場合 次に掲げる区分に応じそれぞれ次に定める金額
- Where the contract prescribed in Article 169(v) of the Act is a life insurance contract, etc. prescribed in Article 287 that is intended for a lump sum payment in addition to payment of a pension: The amount specified below for the relevant case listed below:
- 当事者の一方の意思表示により当事者間において次に掲げる取引を成立させることができる権利を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引
- transactions wherein the parties thereto promise that one of the parties thereto grants the other party an option to effect a transaction listed in the following items between the parties only by unilateral manifestation of the other party's intention, and the other party pays the consideration for such option:
- a transaction wherein the parties thereto have promised that one party will grant the second party the option to effect a transaction listed in the following items between them by a unilateral manifestation of the second party's intention alone, and that the second party will pay the consideration for such option:
- ハに規定する立替えに代え、ハに規定する報酬及び実費に相当する額を支援センターに支払うことを約した者のため、適当な契約弁護士等にハに規定する書類を作成する事務を取り扱わせること。
- Having an appropriate contract attorney at law et al. handle the affairs necessary to prepare the documents provided by (c) above for persons who have agreed to pay the JLSC an amount equivalent to the remuneration and other actual costs provided by (c) above instead of the lending of money provided by (c) above.
- 分割によって公道に通じない土地が生じたときは、その土地の所有者は、公道に至るため、他の分割者の所有地のみを通行することができる。この場合においては、償金を支払うことを要しない。
- If the partition of land creates a parcel of land that has no access to public roads, the owner of such parcel of land may pass to the public roads only through the lands owned by others who participated in the partition. In such cases, it shall not be necessary to pay compensation.
- 当該特定利子を支払う特定金融機関等の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に該当する外国法人(所得税法第百六十二条に規定する条約の我が国以外の締約国の法人を除く。)
- A foreign corporation (excluding a corporation of the Contracting State other than Japan of a convention prescribed in Article 162 of the Income Tax Act) that falls under the category of foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i), which is related to the specified financial institution, etc. that pays the said specified interest
- 前項第三号に規定する場合において、同号の連結法人が当該連結法人に係る国外支配株主等に支払う同号の債券の使用料若しくは同号の債務の保証料又は同号の第三者に支払う同号の債券の使用料
- In the case prescribed in item (iii) of the preceding paragraph, the charge for bonds set forth in said item or guarantee charge for the liabilities set forth in said item which a consolidated corporation set forth in said item pays to its foreign controlling shareholder, etc. or the charge for bonds set forth in said item which said consolidated corporation pays to a third party set forth in said item.
- 家庭裁判所は、第十六条第一項の規定により保護司又は児童委員をして、調査及び観察の援助をさせた場合には、最高裁判所の定めるところにより、その費用の一部又は全部を支払うことができる。
- When the family court has a volunteer probation officer or a commissioned child welfare volunteer provide assistance in investigation and observation pursuant to the provisions of Article 16, paragraph (1), the family court shall pay, in whole or in part, the costs thereof as indicated by the Supreme Court.
- 次の中から勧誘する人を一人クリックしてください。彼が渡航準備を終えるには%money%ゴールドを支払う必要があります。%number%ターンが経過すれば自腹で渡航費を用意します。
- Click on one of the following individuals to recruit him. You will have to pay %money% gold towards his passage. He will be able to pay for his own passage in %number% turns.
- 第十三項第三号に規定する場合において、同号の内国法人が当該内国法人に係る国外支配株主等に支払う同号の債券の使用料若しくは同号の債務の保証料又は同号の第三者に支払う同号の債券の使用料
- In the case prescribed in paragraph (13), item (iii), the charge for bonds set forth in said item or guarantee charge for liabilities set forth in said item which a domestic corporation set forth in said item pays to its foreign controlling shareholder, etc. or the charge for bonds set forth in said item which said domestic corporation pays to a third party set forth in said item.
- 分割債権記録に記録される電子記録債権が原債権記録において分割払の方法により債務を支払うものとして記録されている場合には、分割記録の後も原債権記録に引き続き記録されることとなる支払期日
- In case where the Electronically Recorded Monetary Claims recorded in the Divided Monetary Claims Records are recorded as obligations to be paid in installments in the Original Monetary Claims Record, the date of payment which is to be continuously recorded in the Original Monetary Claims Record after the division record;
- 国王が%goods%のボイコットを行っているため、これを%europe%に売ることはできません。滞納税(%amount%ゴールド)を支払うか、港に品物を投げ捨てるのか、さぁどうする?
- As %goods% have been boycotted by the Crown, you can not sell them in %europe%. Do you wish to pay your arrears (%amount% gold), or do you wish to dump the goods in the harbor, destroying them?
- 前項の債権者が、支払期日以後にされた譲渡記録の請求により電子記録債権(分割払の方法により支払うものにあっては、到来した支払期日に係る部分に限る。)の譲受人として記録されたものである場合
- In case where the obligee in the preceding paragraph is recorded as an assignee of the Electronically Recorded Monetary Claims (in cases where payments are made in installments, being limited to the part whose date of payment has arrived) by a request for an assignment record made after the date of payment; or
- だから、より正確に表現し混同を避けるには、「手数料を支払うことでプログラムの複製物を配布する」と述べるか、または「プログラムの使用に関し所有者による制限を加える」と述べればよいのです。
- You can be more precise, and prevent confusion, by saying either ``distributing copies of a program for a fee'' or ``imposing proprietary restrictions on the use of a program,'' depending on what you mean.
- 当事者の一方が相手方に支払うこととなる金銭の額の計算方法及び当事者の一方が相手方から受け取ることとなる金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項並びに受渡日
- the method of the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of the money to be received by one party from the other party, the term of a transaction or any other matters to properly indicate the contents of said transactions, and the date of delivery;
- the method of calculating the amount of money to be paid from one party to the other party and the method of calculating the money to be received by one party from the other party, the term of the transactions or any other matters to properly indicate the contents of said transactions, and the date of delivery;
- 採掘権者は、租鉱権者が租鉱料を支払うべき場合において、その支払を遅滞したときは、三箇月以上の期間を定めてその履行を催告し、その期間内に履行しないときは、租鉱権の消滅を請求することができる。
- In the case where holders of mining lease right shall pay mining lease charges but they delay such payment, holders of digging right may demand the payment by specifying a period of three months or longer and may request extinction of mining lease rights of such holders, if they do not make such payment within the specified period.
- 何人も、不特定且つ多数の者に対し、後日出資の払いもどしとして出資金の全額若しくはこれをこえる金額に相当する金銭を支払うべき旨を明示し、又は暗黙のうちに示して、出資金の受入をしてはならない。
- No person shall receive a contribution, indicating or implying to numerous, unspecified persons that the entire amount of the contribution or money equivalent to an amount exceeding the contribution will be refunded, as reimbursement, at a later date.
- 特定目的会社の発行に係る優先出資につき第一項の登記の時において前条第四項の規定による払込みがされていないものがあるときは、取締役は、連帯して、当該払込みがされていない額を支払う義務を負う。
- If payment under the provisions of paragraph (4) of the preceding Article remains incomplete for the Preferred Equity issued by a Specific Purpose Company at the time of the registration set forth in paragraph (1), the incorporators and the directors shall jointly and severally have an obligation to pay the amount that remains unpaid.
- 民事裁判等手続の準備及び追行(民事裁判等手続に先立つ和解の交渉で特に必要と認められるものを含む。)のため代理人に支払うべき報酬及びその代理人が行う事務の処理に必要な実費の立替えをすること。
- Lending money to pay for attorneys' remuneration for such citizens as may be incurred in the preparation and performance of civil judicial decision proceedings, etc. (including negotiations that are deemed necessary for the settlement of disputes in advance of civil judicial decision proceedings, etc.) and other necessary costs actually incurred in relation to the legal services by such attorneys at law
- 前項に規定する者が、支払期日以後にされた譲渡記録の請求により電子記録債権(分割払の方法により支払うものにあっては、到来した支払期日に係る部分に限る。)の譲受人として記録されたものである場合
- In case where the person prescribed in the preceding paragraph has been recorded as the assignee of the Electronically Recorded Monetary Claims (in cases where payments are made in installments, being limited to the portion whose date of payment has arrived) by a request for assignment record which was made after the date of payment; or
- 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.
- 前号に規定する場合において、分割記録の後も原債権記録に引き続き記録されることとなる電子記録債権が分割払の方法により債務を支払うものであるときは、当該電子記録債権の各支払期日ごとに支払うべき金額
- In the case prescribed in the preceding item, when Electronically Recorded Monetary Claims to be continuously recorded in the Original Monetary Claims Record after the division record, are to be paid in installments, the amounts to be paid on the respective dates of payment of said Electronically Recorded Monetary Claims; and
- 当事者の一方の意思表示により当事者間において次に掲げる取引を成立させることができる権利を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引又はこれに類似する取引
- transactions wherein the parties thereto promise that one of the parties grants the other party an option to effect a transaction listed in the following items between the parties only by unilateral manifestation of the other party's intention, and the other party pays consideration for such option, or any other similar transactions:
- transactions wherein the parties thereto promise that one of the parties thereto grants the other party an option to effect a transaction listed in the following items between the parties only by unilateral manifestation of the other party's intention, and the other party pays the consideration for such option, or transactions similar thereto:
- a transaction wherein the parties thereto have promised that one party will grant the second party the option to effect a transaction listed in the following items between them by a unilateral manifestation of the second party's intention alone, and that the second party will pay the consideration for such an option, or any other transaction similar thereto:
- そこには2週間滞在したが、かれの運命の鼓動に対し、かれの運命そのものに対し、大学は、学費を支払うために警備員をやるよう指示し、その仕事を軽蔑したかれは、大学の恐ろしく冷淡な態度に幻滅してしまった。
- He stayed there two weeks, dismayed at its ferocious indifference to the drums of his destiny, to destiny itself, and despising the janitor's work with which he was to pay his way through.
- 法第六十六条の五第一項の規定を適用する場合において、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の額は、当該事業年度において費用として計上される金額によるものとする。
- Where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the amount of interest on liabilities, etc. to be paid to said foreign controlling shareholder, etc. and fund provider, etc. for the relevant business year shall be based on the amount posted as an expense for the relevant business year.
- 裁判所は、第一項の検査役を選任した場合には、特許業務法人が当該検査役に対して支払う報酬の額を定めることができる。この場合においては、裁判所は、当該特許業務法人及び検査役の陳述を聴かなければならない。
- When the court has appointed an inspector as set forth in paragraph (1), it may decide the amount of compensation to be paid by the patent professional corporation to such inspector. In this case, the court shall hear statements of the relevant patent professional corporation and inspector.
- 本人又はその扶養義務者が前項の規定により支払うべき旨を命ぜられた額の全部又は一部を医療機関に支払つたときは、当該医療機関の都道府県に対する当該費用に係る請求権は、その限度において消滅するものとする。
- When the referenced person or his/her supporter under duty has paid the amount ordered to be paid pursuant to the provision of the preceding paragraph, in full or in part, to the Medical Institution, said Medical Institution's right of claim pertaining to the referenced expenses against the prefectural government shall be extinguished to the extent paid as aforesaid.
- 前項の規定により組合員が組合に対して欠損額を支払う義務を負う場合において、当該分配を受けた組合員は、当該欠損額(同項の義務を履行した額を除く。)を限度として、連帯して、組合の債務を弁済する責任を負う。
- If the partners are liable for payment of the Amount of Loss to the Partnership as provided by the preceding paragraph, the partners who receive such distribution will be jointly liable for repayment of the Partnership's obligations only to the extent of the Amount of Loss (except for the amount that has been paid by such partners under the preceding paragraph).
- 官庁その他の公の団体又は公証人から前号の書類の交付を受けるために要する費用 当該官庁等に支払うべき手数料の額に交付一回につき第一種郵便物の最低料金の二倍の額の範囲内において最高裁判所が定める額を加えた額
- The expenses required for a government agency, other public body or notary to issue the documents set forth in the preceding item: the amount calculated by adding the amount specified by the Supreme Court, up to double the minimum rate for a first-class mail matter per issue, to the amount of fees payable to said government agency, etc.;
- 当事者の一方の意思表示により当事者間において次に掲げる取引を成立させることができる権利(以下「オプション」という。)を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引
- Transactions where parties agree that, on the manifestation of intention by one of the parties, the counterparty grants said party a right to establish any of the following transactions between the parties (hereinafter referred to as an 'Option') and said party pays the consideration therefor:
- 第二百十条の規定による通行権を有する者は、その通行する他の土地の損害に対して償金を支払わなければならない。ただし、通路の開設のために生じた損害に対するものを除き、一年ごとにその償金を支払うことができる。
- A person who is entitled to the right of passage pursuant to the provisions of Article 210 must pay compensation for damage caused to the other land that he/she passes through; provided, however, that, except for damage arising from the construction of a road, compensation may be paid on an annual basis.
- 分割債権記録に記録される電子記録債権が原債権記録において分割払の方法により債務を支払うものとして記録されている場合には、当該電子記録債権の支払期日(原債権記録に支払期日として記録されているものに限る。)
- In cases where the Electronically Recorded Monetary Claim recorded in the Divided Monetary Claims Record is recorded as an obligation to be paid in installments in the Original Monetary Claims Record, the payment dates for said Electronically Recorded Monetary Claim (limited to those that are recorded in Original Monetary Claims Record as dates of payment);
- 当該居住者に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said resident or delivery of money or any other assets to the said resident by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- Payment of dividend of surplus, etc. to the resident or delivery of money or any other assets to the resident by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- オープンソース・コミュニティは、こういう力関係からは実質的に自由で、しかもそういう力関係がバグや機会損失という面でどんなに高いコストを支払うことになるのか、ということを反面教師的に教えてくれているわけだ。
- The open-source community, effectively free of such power relationships, is teaching us by contrast how dreadfully much they cost in bugs, in lowered productivity, and in lost opportunities.
- 当該連結法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- 当該内国法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付 その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額
- Payment of dividend of surplus, etc. to the said domestic corporation or delivery of money or any other assets to the to the said domestic corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery
- 雇用保険法附則第六条第一項の高年齢継続被保険者に関しては、第十一条の二中「高年齢労働者に支払う」とあるのは、「高年齢労働者(雇用保険法附則第六条第一項の高年齢継続被保険者である者を除く。)に支払う」とする。
- With regard to the older continued insured set forth in Article 6, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act, the term "paid...to the older workers" in Article 11-2 shall be deemed to be replaced with "paid...to the older workers (excluding the person who is the older continued insured set forth in Article 6, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act)".
- 債務者が一個又は数個の債務について元本のほか利息及び費用を支払うべき場合において、弁済をする者がその債務の全部を消滅させるのに足りない給付をしたときは、これを順次に費用、利息及び元本に充当しなければならない。
- In cases where the obligor should pay the principal as well as the applicable interest and expenses with respect to one or more obligation(s), if the person who must perform tenders any performance which is not sufficient to extinguish such obligation in its entirety, such performance must be allocated first to the expense, and then to the interest and principal, in this order.
- 何故なら、勘定すべき日というものがなくなったら、「この第一振出為替手形一覧後三日以内に、エベネザー・スクルージ若しくはその指定人に支払うべし」云々は、単に合衆国の担保に過ぎなくなったろうと思われるからである。
- because 'Three days after sight of this First of Exchange pay to Mr. Ebenezer Scrooge on his order,' and so forth, would have become a mere United States security if there were no days to count by.
- 当該職員又はその家族が、国又は国際的制度に基づく同様の手当の受給資格を有する場合、イーター機構が支払う手当の金額は、この規則に基づいて支払われる金額が国又は国際的制度に基づいて支払われる金額を上回る分とする。
- In the event that the staff member concerned or his household is entitled to a similar allowance under a national or international scheme, the amount of the allowance payable by the ITER Organization shall be the amount by which the rate payable under these Regulations exceeds the amount payable under the national or international scheme.
- 裁判所は、第四十一条の四の規定により清算人を選任した場合には、職業訓練法人が当該清算人に対して支払う報酬の額を定めることができる。この場合においては、裁判所は、当該清算人及び監事の陳述を聴かなければならない。
- When the court has elected a liquidator as prescribed in Article 41-4, it may specify the amount of the remuneration to be paid by the vocational training corporation to such liquidator. In this case, the court shall hear a statement from such liquidator and auditors.
- 新規学卒者の卒業後当該新規学卒者を労働させ、賃金を支払う旨を約し、又は通知した後、当該新規学卒者が就業を開始することを予定する日までの間(次号において「内定期間」という。)に、これを取り消し、又は撤回するとき。
- If the commitment or notification that a new school graduate would be employed and the wages paid after the graduation is canceled or revoked after such commitment or notification and prior to the scheduled commencement date of the employment of such new school graduate (hereinafter referred to as "employment offering period" in the following item).
- 分配した組合財産の帳簿価額(以下この条及び次条において「分配額」という。)がその分配の日における分配可能額を超える場合には、当該分配を受けた組合員は、組合に対し、連帯して、分配額に相当する金銭を支払う義務を負う。
- If the book value of the distributed assets of a Partnership (in this Article and in the following Article, the 'Distributed Amount') exceeds the Distributable Amount as of the date of distribution, the partners who receive such distribution will be jointly liable for payment of cash equal to the Distributed Amount to the Partnership.
- この法律において「賃金」とは、賃金、給料、手当、賞与その他名称のいかんを問わず、労働の対償として事業主が労働者に支払うもの(通貨以外のもので支払われるものであつて、厚生労働省令で定める範囲外のものを除く。)をいう。
- The term "wages" as used in this Act shall mean the wage, salary, allowance, bonus and every other payment to a worker by the employer as remuneration for labor, regardless of the name by which such payment may be called (except for payments made by way of anything other than currency which are beyond the scope specified by the Ordinance of the Ministry of Health, Labour and Welfare).
- The term "wage" as used in this Act means the wage, salary, allowance, bonus and all other payments to the worker from the business operator as remuneration for labor under whatever name such remuneration is known (excluding wages that are paid in anything other than currency and are outside the scope specified by an Ordinance of the Ministry of Health, Labour and Welfare).
- 内閣総理大臣は、第百五十一条第三項から第五項まで又は第百五十三条第一項の規定により清算執行人を選任した場合には、内閣府令で定めるところにより、清算投資法人が当該清算執行人に対して支払う報酬の額を定めることができる。
- When the Prime Minister has appointed an executive liquidator(s) pursuant to Article 151, paragraph (3) through paragraph (5) or Article 153, paragraph (1), he/she may, pursuant to the provisions of a Cabinet Office Ordinance, decide the amount of remuneration to be paid to said executive liquidator(s) by the Investment Corporation in Liquidation.
- 当事者の一方の意思表示により当事者間において当該上場商品の売買取引を成立させることができる権利(以下「実物オプション」という。)を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引
- Transactions where parties agree that, with the manifestation of intention by one of the parties, the counterparty grants said party a right to close a buying or selling transaction between the parties for said Listed Commodity (hereinafter referred to as a 'Spot Option') and said party pays the consideration therefor
- 労働者の募集を行う者は、その被用者で当該労働者の募集に従事するもの又は募集受託者に対し、賃金、給料その他これらに準ずるものを支払う場合又は第三十六条第二項の認可に係る報酬を与える場合を除き、報酬を与えてはならない。
- A person carrying out labor recruitment shall not give any of his/her employees who is engaged in said labor recruitment or any commissioned recruiter any compensation, except in the case of paying wages or salaries or the equivalent thereof or in the case of giving compensation pertaining to the approval provided for in Article 36, paragraph 2.
- 裁判所が支払うものを除き、強制執行、仮差押えの執行又は担保権の実行(その例による競売を含む。)に関する法令の定めるところにより裁判所が選任した管理人又は管財人が受ける報酬及び費用 当該法令の規定により裁判所が定める額
- The compensation and expenses to be received by an administrator or trustee appointed by the court as provided for by laws and regulations concerning compulsory execution, execution of a provisional seizure, or exercise of a security interest (including an auction held under the same rule as that applicable thereto), except for those to be paid by the court: the amount specified by the court pursuant to the relevant provisions of laws and regulations;
- 当事者の一方の意思表示により当事者間において通貨の売買(イに掲げる取引を除く。)を成立させることができる権利を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引又はこれに類似する取引
- a transaction wherein the parties thereto have promised that one party thereto will grant the second party the option to effect the purchase and sale of currencies (excluding a transaction listed in sub-item (a)) between them by a unilateral manifestation of the second party's intention alone, and that the second party will pay the consideration for such option, or any other transaction similar thereto;
- 第三十三条第二項(同条第四項において準用する場合を含む。)、第三十三条の二第二項、第六十八条第一項又は第六十九条の補償金を支払うべき者は、次に掲げる場合には、その補償金の支払に代えてその補償金を供託しなければならない。
- In any of the following cases, a person who is required to pay the compensation provided for in Article 33, paragraph (2) (including the case where applied mutatis mutandis pursuant to the provisions of paragraph (4) of the same Article), Article 33-2, paragraph (2), Article 68, paragraph (1) or Article 69 shall, instead of paying the compensation [to the copyright holder], deposit said compensation:
- 訴訟の準備及び追行に必要な費用を支払う資力がない者又はその支払により生活に著しい支障を生ずる者に対しては、裁判所は、申立てにより、訴訟上の救助の決定をすることができる。ただし、勝訴の見込みがないとはいえないときに限る。
- For a person who lacks the financial resources to pay the expenses necessary for preparing for and conducting a suit or person who will suffer substantial detriment in his/her standard of living by paying such expenses, the court, upon petition, may make an order to grant judicial aid; provided, however, that this shall apply only where it cannot be said that such person is unlikely to win the case.
- 組合員が債権を出資の目的とした場合において、当該債権の債務者が弁済期に弁済をしなかったときは、当該組合員は、その弁済をする責任を負う。この場合においては、当該組合員は、その利息を支払うほか、損害の賠償をしなければならない。
- In cases where a partner has contributed a claim in kind, if the debtor of such claim fails to make the repayment at the time for the performance of the obligation, such partner will be liable for the repayment. In this case, the partner is also liable for damages in addition to the payment of interest.
- 裁判所は、第百条の九の規定により裁判所が金融商品会員制法人の清算人を選任した場合においては、金融商品会員制法人に報酬を支払わせることができる。清算人に対して支払う報酬の額は、当該清算人及び監事の陳述を聴き、裁判所が定める。
- When the court has appointed a liquidator of a Financial Instruments Membership Corporation under the provision of Article 100-9, the court may order the Financial Instruments Membership Corporation to pay the remuneration. The amount of remuneration to be paid to a liquidator shall be determined by the court, after conducting a hearing of statement from said liquidator and an auditor.
- 法第二条第二十二項第六号に掲げる取引 当事者の一方が相手方に支払うこととなる金銭の額の計算方法及び当事者の一方が相手方から受け取ることとなる金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項並びに受渡日
- transactions listed in Article 2, paragraph (22), item (vi) of the Act: the method of calculating the amount of money to be paid from one party to the other party and the method of calculating the money to be received by one party from the other party, the term of the transactions or any other matters to properly indicate the contents of said transactions, and the date of delivery;
- 年金たる保険給付は、毎年二月、四月、六月、八月、十月及び十二月の六期に、それぞれその前月分までを支払う。ただし、支給を受ける権利が消滅した場合におけるその期の年金たる保険給付は、支払期月でない月であつても、支払うものとする。
- Insurance benefits in pension form shall be paid six times a year, namely in February, April, June, August, October and December of each year, with each payment being for the period until the end of the previous month; provided, however, that in cases where the right to receive the benefits has been extinguished, the insurance benefits in pension form for the relevant period shall be paid even where the month is not a payment month.
- 経済産業局長は、鉱区相互の間の鉱区の増減について、第九十三条の決定をする場合において、租鉱権が二以上の採掘権の上に存続することとなるときは、決定において租鉱権者が各採掘権者に対して支払うべき租鉱料の割合を定めなければならない。
- The Director of Regional Bureau of Economy, Trade and Industry shall specify the ratio of mining lease charges to be paid by holders of mining lease right to each holder of digging right upon decision when the mining lease right remains effective over two or more digging rights in the case where a decision on mutual increase or decrease of mining areas is made pursuant to the provision of Article 93.
- 地震保険審査会は、第四条の二及び前条第二項の規定によりその権限に属する事項を処理するほか、再保険金を支払うべき事態が生じた場合において、財務大臣の諮問に応じ、当該再保険金の額及び第四条の保険金の削減に係る事項に関し調査審議する。
- In addition to dealing with matters falling under its jurisdiction as provided by Article 4-2 and paragraph (2) of the preceding Article, the Earthquake Insurance Council shall, in a situation where reinsurance claims are to be paid, study and deliberate on matters pertaining to the amount of the reinsurance claims and reduction in insurance claims under Article 4, in response to a consultation by the Minister of Finance.
- 人の生存又は死亡(当該人の余命が一定の期間以内であると医師により診断された身体の状態を含む。以下この項及び次項において同じ。)に関し、一定額の保険金を支払うことを約し、保険料を収受する保険(次号ハに掲げる死亡のみに係るものを除く。)
- Insurance where insurance premiums are received under contracts to pay a fixed amount of insurance claims in connection with the survival or death of individuals (including the physical state of the individual whom a doctor has diagnosed that the life expectancy is no more than a certain period; hereinafter the same shall apply in this paragraph and the following paragraph) (excluding insurance pertaining to only death in the following sub-item (c) below).
- 弁護士法(昭和二十四年法律第二百五号)その他の法律により依頼を受けて裁判所に提出する書類を作成することを業とすることができる者に対し民事裁判等手続に必要な書類の作成を依頼して支払うべき報酬及びその作成に必要な実費の立替えをすること。
- Requesting the preparation of documents necessary for civil court proceedings, etc. to persons who are authorized to engage in the practice of preparing, upon request, such documents as may be submitted to the courts based on the Practicing Attorneys at Law Act (Act No. 205 of 1949) and other acts, and lending money to pay to such persons remuneration and other actual costs necessary for the preparation of those documents
- 特定目的会社の成立の時に設立時特定出資のうち出資の履行がされていないものがあるときは、当該特定目的会社の発起人及び設立時取締役は、連帯して、当該払込みがされていない額又は当該給付がされていない金銭以外の財産の価額を支払う義務を負う。
- If Performance of Contribution for Specified Equity Issued at Incorporation remains incomplete at the time of the formation of a Specific Purpose Company, the incorporators and the Directors at Incorporation of said Specific Purpose Company shall jointly and severally have an obligation to pay the amount that remains unpaid or the value of the property other than money that remains undelivered.
- 民事裁判等手続において自己の権利を実現するための準備及び追行に必要な費用を支払う資力がない国民若しくは我が国に住所を有し適法に在留する者(以下「国民等」という。)又はその支払により生活に著しい支障を生ずる国民等を援助する次に掲げる業務
- The business shown below to provide assistance to such citizens or foreign nationals lawfully residing in this country (hereinafter collectively referred to as citizens) who are not financially capable of paying the necessary expenses incurred in preparation and performance to exercise their own rights in civil judicial decision proceedings, etc. or who may experience serious financial difficulties if such expenses were to be paid by themselves
- 通常実施権の設定を受けようとする者が第八十三条第二項の裁定で定める支払の時期までに対価(対価を定期に又は分割して支払うべきときは、その最初に支払うべき分)の支払又は供託をしないときは、通常実施権を設定すべき旨の裁定は、その効力を失う。
- Where a person(s) who desires a non-exclusive license to be granted fails to pay or deposit consideration (or, where such consideration is to be paid periodically or by installments, the first installment thereof) within the time of payment determined in the award under Article 83(2), the award to the effect that a non-exclusive license is to be granted shall lose its effect.
- 当該投資一任契約に係る報酬を運用財産(対象行為者が対象権利者のために運用を行う金銭その他の財産をいう。ハ(2)及びニにおいて同じ。)から支払う場合には、当該報酬の額(あらかじめ報酬の額が確定しない場合においては、当該報酬の額の計算方法)
- the amount of remuneration (or the method of calculating the amount of remuneration, if the amount of remuneration has not been not fixed in advance), in cases where the remuneration pertaining to said Discretionary Investment Contract is paid from the Investment Property (meaning money or other property invested by a Subject Person for a Subject Right Holder; the same applies in sub-item (c)2. and (d));
- 前項の場合において、支払期日に支払うべき電子記録債権に係る債務の全額について口座間送金決済があった旨の通知を同項に規定する銀行等から受けたときは、電子債権記録機関は、遅滞なく、当該口座間送金決済についての支払等記録をしなければならない。
- In the case referred to in the preceding paragraph, when Electronic Monetary Claim Recording Institutions receive a notice from the banks, etc. prescribed in the same paragraph, that there has been a settlement of remittance between accounts for the full amount of the obligation pertaining to the Electronically Recorded Monetary Claims to be paid on the date of payment, the Electronic Monetary Claim Recording Institutions shall record the Payment, etc. regarding said remittance settlement of remittance between accounts without delay.
- 前条第一項ただし書の規定に違反して投資法人が金銭の分配をした場合には、当該金銭の分配により金銭の交付を受けた者及び次に掲げる者は、当該投資法人に対し、連帯して、当該金銭の交付を受けた者が交付を受けた金銭の額に相当する金銭を支払う義務を負う。
- In the case where an Investment Corporation has distributed monies in violation of the proviso to paragraph (1) of the preceding Article, persons who have received monies upon such distribution and the following persons shall be jointly and severally liable to pay to said Investment Corporation monies equivalent to the amount received by the person who accepted the distribution:
- 裁判所は、第十条の四の規定により清算人を選任した場合には、港務局が当該清算人に対して支払う報酬の額を定めることができる。この場合においては、裁判所は、当該清算人(監事を置く港務局にあつては、当該清算人及び監事)の陳述を聴かなければならない。
- When the court has appointed a liquidator pursuant to the provisions of Article 10-4, it may specify the amount of the remuneration to be paid by the port authority to such liquidator. In this case, the court shall hear a statement from such liquidator (in the case of a port authority with auditors, from such liquidator and the auditors).
- 設定行為で地上権の存続期間を定めなかった場合において、別段の慣習がないときは、地上権者は、いつでもその権利を放棄することができる。ただし、地代を支払うべきときは、一年前に予告をし、又は期限の到来していない一年分の地代を支払わなければならない。
- In cases where the duration of superficies is not fixed by the act that established the same, if there is no other custom, the superficiary may renounce their rights at any time; provided, however, that, if rent must be paid, the superficiary must give notice one year or more in advance or pay rent for one year that has not yet become due and payable.
- 法第六十八条の八十九第一項の規定を適用する場合において、同項に規定する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の額は、当該連結法人が当該連結事業年度において費用として計上する金額によるものとする。
- Where the provisions of Article 68-89, paragraph (1) of the Act shall apply, the amount of interest on liabilities, etc. to be paid by a consolidated corporation prescribed in said paragraph to said foreign controlling shareholder, etc. and fund provider, etc. for the relevant consolidated business year shall be based on the amount posted by said consolidated corporation as an expense for the relevant consolidated business year.
- その後、イギリス公使トーマス・ウェードの斡旋で和議が行われ、全権弁理大臣として大久保利通が北京に赴いて清国政府と交渉した結果、清が日本軍の出兵を義挙と認め賠償金50万両(テール)を日本に支払うことと引き換えに、征討軍の撤兵が行われることとなった。
- Afterwards, peace talks were held through the mediation of British envoy Thomas Wade and Toshimichi OKUBO went to Beijing as a minister extraordinary and plenipotentiary to negotiate with the Qing Government, as a result of which Japan committed to the withdrawal of the expeditionary force in exchange for Qing interpreting the dispatch of Japanese troops as an act of righteousness as well as paying 500 thousand liang (tael, which was a monetary unit formerly used in China) in compensation to Japan.
- お客さまが本条第2項第1号の方法により口座へ入金する際に発生する振込手数料については、お客さまの負担とし、お客さまが同項第2号または第3号の方法により口座へ入金をする際には、当社に対し、第28条第2項第2号に定める入金手数料を支払うものとします。
- The expense of bank fees arising when the customer makes a deposit into the account using the method in Item 1 of Paragraph 2 of this Article shall be borne by the customer, and when making a deposit into the account using a method in Item 2 or Item 3 of the same paragraph, the customer shall pay the deposit fee stipulated in Article 28.2.2 to the Company.
- フランスの国民でなく、またフランスにおける永住者でもない、フランスで雇用された職員及びその配偶者は、フランスにおいてイーターの雇用期間中に税金及び関税を支払うことなく、自動車を輸入又は取得する権利を有し、その自動車は特別な一連の番号で登録される。
- Staff employed in France and their spouses who are neither French nationals nor yet permanent residents in France shall each have the right to import or acquire in France a motor vehicle without payment of taxes and duties during their ITER employment in France, which vehicle shall be registered in a special series.
- 前項の再保険契約は、契約の相手方ごとに、一回の地震等によりその相手方に係るすべての地震保険契約によつて支払われるべき保険金の合計額が政令で定める金額をこえる場合に、そのこえる金額につき政令で定める区分ごとの割合により支払うべきことを約するものとする。
- The reinsurance contract set forth in the preceding paragraph shall provide, for each of the other parties to the contract, that when the total amount of insurance claims to be paid for a single earthquake, etc. under all earthquake insurance contracts pertaining to the other party exceeds the amount set forth by a Cabinet Order, such excess amount shall be compensated according to the proportion specified by a Cabinet Order for each layer.
- 投資法人の成立の時に設立時募集投資口のうち第七十一条第十項において準用する会社法第六十三条第一項の規定による払込みがされていないものがあるときは、設立企画人、設立時執行役員及び設立時監督役員は、連帯して、当該払込みがされていない額を支払う義務を負う。
- When there is any Investment Equity Solicited at Establishment that has yet to be paid in under Article 63, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 71, paragraph (10) at the time of the establishment of an Investment Corporation, the organizer(s), Corporate Officer(s) at Establishment and Supervisory Officers at Establishment shall jointly and severally have the obligation to pay the unpaid amount.
- 結局、大学、京都府、地元を交えた議論の中で調停が行われ、1923年4月に契約の一部を修正して、地権者側の伐採収益取得の権利を地上権者側に譲渡し、地上権者側は代償として、39年間の借地料金利の積算額である22万円を同年中に地権者側に支払うことで和解した。
- Mediation attempts were made through discussions among the university, Kyoto Prefecture and the local people concerned, and they were reconciled in April 1923 according to the following conditions that modified some portions of the original contract details: The land-owning-person-side right of acquiring profit from cutting woods there should be transferred to the university side, and the person with the right to use the land should pay the land-owning person 220,000 yen that amounted to the accumulation of interests for land rent over 39 years, to compensate for the transfer of the right.
- 前号に規定する場合において、分割債権記録に記録される電子記録債権が分割払の方法により債務を支払うものであるときは、当該電子記録債権の各支払期日ごとに支払うべき金額(原債権記録に記録されている対応する各支払期日ごとに支払うべき金額の範囲内のものに限る。)
- In the case prescribed in the preceding item, when the Electronically Recorded Monetary Claims recorded in the Divided Monetary Claims Record, are to be paid in installments, the amount to be paid at respective payment dates for said Electronically Recorded Monetary Claims (limited to those that are within the amount to be paid at corresponding respective payment dates recorded in the Original Monetary Claims Record); and
- 銀行業 当該各事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は当該各事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
- Banking business: Where, out of the sum of the total interest received for the relevant business year, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for the relevant business year, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent
- 療養手当は、毎年二月、四月、六月、八月、十月及び十二月の六期に、それぞれの前月及び前々月の分を支払う。ただし、前支払期月に支払うべきであった療養手当又は支給すべき事由が消滅した場合におけるその期の療養手当は、その支払期月でない場合であっても、支払うものとする。
- The medical treatment allowance shall be paid in the six terms of February, April, June, August, October and December of every year, respectively, to cover the amounts of allowance for the previous month and the month before the previous month, provided that the medical treatment allowance that should have been paid in the previous month of payment or the medical treatment allowance of the term when the reason for payment has vanished shall be paid even if the month does not correspond to the regular month of payment.
- 法第百六十一条第九号(国内源泉所得)に規定する政令で定める賞金は、国内において行なわれる事業の広告宣伝のために賞として支払う金品その他の経済的な利益(旅行その他の役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。)とする。
- The prize money specified by a Cabinet Order prescribed in Article 161(ix) (Domestic Source Income) of the Act shall be money and goods or other economic benefit (excluding such benefit given in the form of travel or other provision of services in lieu of which money or goods may not be chosen) that is paid as a prize for the advertisement of a business conducted in Japan.
- そのガイド組織が地域活性化のために価値ある存在で、かつ利用客や旅行会社の経済的負担を仰げないのならば、地元自治体や観光事業者及びその団体が当該組織に対価を支払うべきであり、ガイド組織自身もその受け皿としての機能を有した組織に生まれ変わる必要があるのではなかろうか。
- A volunteer guide organizations are valuable entities for local revitalization and also do not require the financial support of customers and travel agencies, local public bodies as well as tourism industry workers and related groups should be expected to make the appropriate payments while it is also necessary for guide organizations to transform themselves into the recipients of such payment.
- イーター機構が支払う給料及び手当は、所得税を免除される。ただし、これらの給料及び手当がイーター機構の利益のために課される賦課金の対象である場合に限る。締約者は、他の源泉からの所得に対して課する税の額を算定するためにこれらの給料及び手当を考慮に入れる権利を留保する。
- The salaries and emoluments paid by the ITER Organization shall be exempt from income tax to the extent that they are subject to a tax for the benefit of the ITER Organization. The Parties shall retain the right to take these salaries and emoluments into account for the purpose of assessing the amount of taxation to be applied to income from other sources.
- 都道府県は、指定知的障害児施設等から障害児施設給付費の請求があつたときは、前条第二項の厚生労働大臣が定める基準及び第二十四条の十二第二項の指定知的障害児施設等の設備及び運営に関する基準(指定施設支援の取扱いに関する部分に限る。)に照らして審査の上、支払うものとする。
- When a Designated Institution for Mentally Retarded Children, etc. requests Institutional Benefits for Disabled Children, the prefectural government shall pay the same after the examination in light of the standards specified by the Minister of Health, Labor and Welfare as set forth in paragraph (2) of the preceding Article and the standards on facilities and operation of designated retarded child institutions, etc. as set forth in Article 24-12 paragraph (2) (limited to the portions of such standards relating to handling of Designated Institutional Support).
- 法第四十二条第一項の規定の適用がある場合における所得税法施行令第二百六十四条の規定の適用については、同条中「源泉徴収義務)」とあるのは、「源泉徴収義務)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」とする。
- With respect to the application of the provisions of Article 264 of the Order for Enforcement of the Income Tax Act where the provisions of Article 42, paragraph (1) of the Act is applied, the term 'Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act' in said Article shall be deemed to be replaced with 'Article 212, paragraph (1) (Withholding Liability for Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation.'
- 租鉱権者は、租鉱料を支払うべきときは、六箇月前に予告し、又は期限 の到来しない六箇月分の租鉱料を支払わなければ、租鉱権を放棄することができない。但し、天災その他避けることのできない事由によつて、租鉱権を設定した 目的を達することができなくなつたときは、この限りでない。
- When holders of mining lease right have to pay mining lease charges, they may not waive their mining lease rights unless they give a prior notice of waiver six months in advance or pay a six-month mining lease charge which is not due and payable. However, this shall not apply, if it becomes impossible to achieve the purpose of creation of mining lease right because of unavoidable circumstances such as natural disasters.
- 市町村は、指定相談支援事業者からサービス利用計画作成費の請求があったときは、第二項の厚生労働大臣が定める基準及び第四十五条第二項の厚生労働省令で定める指定相談支援の事業の運営に関する基準(指定相談支援の取扱いに関する部分に限る。)に照らして審査の上、支払うものとする。
- In the event that a designated consultation support business operator, etc. demanded service utilization program expenses, a municipality shall make the payment after examining such demand in light of the standard specified by Minister of Health, Labour and Welfare set forth in paragraph 2 and the standard concerning operation of business in designated consultation support prescribed in Ordinance of the Ministry of Health, Labour and Welfare set forth in paragraph 2 of Article 45 (limited within the part concerning treatment of designated consultation support).
- 市町村は、指定居宅介護支援事業者から居宅介護サービス計画費の請求があったときは、第二項の厚生労働大臣が定める基準及び第八十一条第二項に規定する指定居宅介護支援の事業の運営に関する基準(指定居宅介護支援の取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when requested to pay an Allowance for In-Home Long-Term Care Service Plan by a Designated In-Home Long-Term Care Support Provider, shall conduct an examination according to standards provided by the Minister of Health, Labour, and Welfare as set forth in the paragraph (2) and the standards of business management of a Designated In-Home Long-Term Care Support Provider as prescribed in Article 81, paragraph (2) (limited to the part regarding the handling of Designated In-Home Long-Term Care Support).
- 銀行等は、担保を立てるべきことを命じられた者のために、裁判所が定めた金額を限度として、担保に係る訴訟費用償還請求権についての債務名義又はその訴訟費用償還請求権の存在を確認するもので、確定判決と同一の効力を有するものに表示された額の金銭を担保権利者に支払うものであること。
- The bank, etc. shall, on behalf of the person who has been ordered to provide security, pay the security interest holder money in the amount indicated in the title of the obligation concerning the right to reimbursement of court costs pertaining to the security or a document that confirms the existence of such right to reimbursement of court costs and has the same effect as a final and binding judgment, within the limit of the amount specified by the court.
- 技術導入契約の締結等に基づき契約の相手方である非居住者(非居住者の本邦にある支店等を含む。以下この号において同じ。)に支払うべき対価(渡航費及び本邦における滞在費を除く。以下この項において「技術導入契約の対価」という。)の額が一億円に相当する額を超える技術導入契約の締結等
- The conclusion of a technology introduction contract, etc. of which the amount of the consideration (excluding travel expenses and sojourn expenses in Japan; hereinafter referred to as 'consideration of the technology introduction contract') to be paid pursuant to the conclusion of a technology introduction contract, etc. to a non-resident (including the non-resident's branch office, etc. in Japan; hereinafter the same shall apply in this item) who is the other party to the contract exceeds an amount equivalent to 100 million yen;
- 銀行業 当該国外債発行事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
- Banking business: Where, out of the sum of the total interest received for the business year in which the foreign private bonds were issued, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for the business year in which the foreign private bonds were issued, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent
- 共済事業を行う組合は、総会の決議、第百六条の二第四項又は第五項の規定による第二十七条の二第一項の認可の取消し又は第百六条第二項の規定による解散命令により解散したときは、共済金額を支払うべき事由が解散の日から九十日以内に生じた共済契約については、共済金額を支払わなければならない。
- When a cooperative engaged in mutual aid activities has been dissolved based on a resolution of the general meeting, rescission of the approval set forth in Article 27-2, paragraph (1) under the provisions of Article 106-2, paragraph (4) or paragraph (5), or a dissolution order under the provisions of Article 106, paragraph (2), it shall pay mutual aid money with regard to a mutual aid contract for which a ground for the payment of mutual aid money has occurred within ninety days from the date of dissolution.
- 市町村は、指定居宅サービス事業者から居宅介護サービス費の請求があったときは、第四項各号の厚生労働大臣が定める基準及び第七十四条第二項に規定する指定居宅サービスの事業の設備及び運営に関する基準(指定居宅サービスの取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when a Designated In-Home Service Provider requests an Allowance for In-Home Long-Term Care Service, shall pay said allowance after conducting an examination according to standards provided by the Minister of Health, Labour, and Welfare as prescribed in the each item of paragraph (4) and the standards of facilities and management of Designated In-Home Service Business as prescribed in Article 74, paragraph (2) (limited to the part regarding the handling of Designated In-Home Service).
- 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.
- 第五項に規定する措置が行われた場合において、本人又はその扶養義務者が、これらの規定により支払うべき旨を命ぜられた額の全部又は一部を支払わなかつたため、都道府県においてその費用を支弁したときは、都道府県知事は、本人又はその扶養義務者からその支払わなかつた額を徴収することができる。
- In the case where a measure provided in paragraph (5) is taken, when the referenced person or his/her supporter under duty fails to pay the amount ordered to be paid pursuant thereto, in full or in part, and thus the prefectural government pays the amount of such unpaid expenses, the prefectural governor may collect such unpaid amount from the referenced person or his/her supporter under duty.
- 第六十一条第一項(第六十三条、第七十八条及び第八十三条第一項において準用する場合を含む。)、第九十条の二第五項、第九十一条第一項、第百十二条、第百十七条第四項及び第二百二十三条第九項(第二百四十四条において準用する場合を含む。)の規定により支払うべき費用、報酬及び報償金の請求権
- A claim for expenses, remuneration and compensation payable under the provisions of Article 61(1) (including cases where applied mutatis mutandis pursuant to Article 63, Article 78 and Article 83(1)), Article 90-2(5), Article 91(1), Article 112, Article 117(4) and Article 223(9) (including cases where applied mutatis mutandis pursuant to Article 244)
- 裁判所は、再生債権者若しくは代理委員又はこれらの者の代理人が再生債務者の再生に貢献したと認められるときは、再生債務者等の申立てにより又は職権で、再生債務者等が、再生債務者財産から、これらの者に対し、その事務処理に要した費用を償還し、又は報償金を支払うことを許可することができる。
- The court, if it is found that a rehabilitation creditor or rehabilitation creditors' representative or their agent has contributed to ensuring the rehabilitation of the rehabilitation debtor, upon the petition of the rehabilitation debtor, etc. or by its own authority, may grant permission to the effect that the expenses incurred by these persons for the administration of affairs concerned shall reimbursed or compensation shall be paid to them from the rehabilitation debtor's assets.
- 金融機関に対し、委託者債務の弁済に必要な額の全部又は一部を委託者保護基金に支払うことを委託する契約(以下この号及び第百三十九条第一項第三号において「保証委託契約」という。)を締結すること(次に掲げる要件を満たすものに限る。第百三十九条第一項第三号において「保証委託」という。)。
- A contract to consign to a financial institution the payment to a Consumer Protection Fund of the whole or a portion of the necessary amount for the repayment of Debts to a Customer (hereinafter referred to as an 'Indemnity Agreement' in this item and Article 139, paragraph (1), item (iii)) shall be concluded (limited to those cases which fulfill the requirements set forth in the following, which is called 'Indemnity' in Article 139, paragraph (1), item (iii)):
- 森長英三郎によれば、1893年の時限付き示談の内容は、古河市兵衛が農民8414人の被害地4360町96畝06歩に対し76602円96銭9厘を支払うというもので、1896年の永久示談は農民5127人の被害地2207町43畝14歩に対し30119円23銭2厘を払うというものであった。
- According to Eizaburo MORINAGA, in 1893, for the composition with a term of validity, Ichibei FURUKAWA (Furukawa Mining) paid 76,602 yen 96 sen 9 ri ('sen' and 'ri' were monetary units used at that time) to 8,414 peasants for the damaged areas of 4,360 cho 96 ho 6 bu (about 4,360 hectares), and in 1896, for the final composition, Furukawa paid 30,119 yen 23 sen 2 rin to 5,127 peasants for the damaged areas of 2,207 cho 43 ho 14 bu (about 2,207 hectares).
- 差止請求権について民事執行法第百七十二条第一項に規定する方法により強制執行を行う場合において、同項又は同条第二項の規定により債務者が債権者に支払うべき金銭の額を定めるに当たっては、執行裁判所は、債務不履行により不特定かつ多数の消費者が受けるべき不利益を特に考慮しなければならない。
- In the case of compulsory execution with respect to the right to demand of an injunction by the means provided for in para. (1) of Article 172 of the Civil Execution Act, the executing court shall specifically consider the disadvantages that many unspecified consumers may suffer by failure to perform the obligation, in determining the amount of money that an obligor should pay to an obligee pursuant to para. (1) of Article 172 or para. (2) of the same article.
- 差止請求権について民事執行法第百七十二条第一項に規定する方法によ り強制執行を行う場合において、同項又は同条第二項の規定により債務者が債権者に支払うべき金銭の額を定めるに当たっては、執行裁判所は、債務不履行によ り不特定かつ多数の消費者が受けるべき不利益を特に考慮しなければならない。
- In the case of compulsory execution with respect to the right to demand of an injunction by the means provided for in para. (1) of Article 172 of the Civil Execution Act, the executing court shall specifically consider the disadvantages that many unspecified consumers may suffer by failure to perform the obligation, in determining the amount of money that an obligor should pay to an obligee pursuant to para. (1) of Article 172 or para. (2) of the same article.
- 役務提供事業者が、特定継続的役務をそれぞれの特定継続的役務ごとに政令で定める期 間を超える期間にわたり提供することを約し、相手方がこれに応じて政令で定める金額を超える金銭を支払うことを約する契約(以下この章において「特定継続 的役務提供契約」という。)を締結して行う特定継続的役務の提供
- offer of Specified Continuous Services, where a Service Provider concludes a contract under which it promises to offer Specified Continuous Services for a period exceeding the periods specified by a Cabinet Order for the respective Specified Continuous Services, and the counterparty promises to pay an amount of money that exceeds the amount specified by a Cabinet Order in response (hereinafter referred to as a 'Specified Continuous Service Contract' in this chapter); and
- 現実数値(同号に規定する現実数値をいう。第八号において同じ。)が約定数値(同項第二号に規定する約定数値をいう。第八号において同じ。)を上回った場合に金銭を支払う立場の当事者となるか又は当該金銭を受領する立場の当事者となるかの別、金融指標又は金融商品の銘柄、数又は金額、約定数値及び受渡日
- the party to pay and the party to receive the money when the Actual Figure (meaning the Actual Figure prescribed in that item; the same shall apply in item (viii)) exceeds the Agreed-Upon Figure (meaning the Agreed-Upon Figure as prescribed in item (ii) of that paragraph; the same shall apply in item (viii)), and the volumes or amounts, the agreed-upon figure, and the date of delivery for the Financial Indicator or the Financial Instruments;
- 作為又は不作為を目的とする債務で前条第一項の強制執行ができないものについての強制執行は、執行裁判所が、債務者に対し、遅延の期間に応じ、又は相当と認める一定の期間内に履行しないときは直ちに、債務の履行を確保するために相当と認める一定の額の金銭を債権者に支払うべき旨を命ずる方法により行う。
- Compulsory execution for an obligation of action or inaction for which it is not possible to carry out the compulsory execution set forth in paragraph (1) of the preceding Article shall be carried out by the method in which the execution court orders the obligor to pay to the obligee money of a certain amount that is found to be reasonable for securing performance of the obligation, according to the period of the delay or immediately if the obligor fails to perform the obligation within a certain period that is found to be reasonable.
- 法第二条第二十一項第五号に掲げる取引及び外国市場デリバティブ取引であって同号に掲げる取引と類似の取引 当事者の一方が相手方に支払うこととなる金銭の額の計算方法及び当事者の一方が相手方から受け取ることとなる金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項並びに受渡日
- transactions listed in Article 2, paragraph (21), item (v) of the Act, and Exchange-Traded Derivatives Transactions in a Foreign Market similar to transactions listed in that item: the method of the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of the money to be received by one party from the other party, the term of a transaction or any other matters to properly indicate the contents of said transactions, and the date of delivery;
- 日本国は、戦争中に生じさせた損害及び苦痛に対して、連合国に賠償を支払うべきことが承認される。しかし、また、存立可能な経済を維持すべきものとすれば、日本国の資源は、日本国がすべての前記の損害及び苦痛に対して完全な賠償を行い且つ同時に他の債務を履行するためには現在充分でないことが承認される。
- It is recognized that Japan should pay reparations to the Allied Powers for the damage and suffering caused by it during the war. Nevertheless it is also recognized that the resources of Japan are not presently sufficient, if it is to maintain a viable economy, to make complete reparation for all such damage and suffering and at the same time meet its other obligations.
- 第二十一条の五に規定する医療の給付を行う場合においては、当該措置に要する費用を支弁すべき都道府県の知事は、本人又はその扶養義務者に対して、その負担能力に応じ、その費用の全部又は一部を同条に規定する医療の給付を行う医療機関(次項において「医療機関」という。)に支払うべき旨を命ずることができる。
- In the case where medical care benefits prescribed in Article 21-5 are provided, the governor of the prefecture which is required to pay the expenses spent therefor may order the referenced person or his/her supporter under duty to pay the full amount of those expenses or part thereof, in accordance with his/her financial capacity, to the medical institution providing the medical care benefits prescribed in the same Article (referred to as a "Medical Institution" in the following paragraph).
- 前項の対価についての定 めがない場合又はその定めたところにより対価を支払うことが同項の規定により不合理と認められる場合には、第三項の対価の額は、その発明により使用者等が 受けるべき利益の額、その発明に関連して使用者等が行う負担、貢献及び従業者等の処遇その他の事情を考慮して定めなければならない。
- Where no provision setting forth the value as provided in the preceding paragraph exists, or where it is recognized under the preceding paragraph that the amount of the value to be paid in accordance with the relevant provision(s) is unreasonable, the amount of the value under paragraph (3) shall be determined by taking into consideration the amount of profit to be received by the employer, etc. from the invention, the employer, etc.'s burden, contribution, and treatment of the employee, etc. and any other circumstances relating to the invention.
- 前項に規定する第三者が、支払期日以後に電子記録債権の譲渡、質入れ、差押え、仮差押え又は破産手続開始の決定(分割払の方法により支払う電子記録債権の場合には、到来した支払期日に係る部分についてのものに限る。)があった場合におけるその譲受人、質権者、差押債権者、仮差押債権者又は破産管財人であるとき。
- In case where the third party prescribed in the preceding paragraph is a person who is the assignee or pledgee or attaching creditor or provisional attaching creditor or bankruptcy trustee of an Electronically Recorded Monetary Claim, when the assignment or pledge or attachment or provisional attachment or a ruling for the commencement of bankruptcy proceedings with regard to the Electronically Recorded Monetary Claims (regarding Electronically Recorded Monetary Claims to be paid in installment, these are limited to the part of the Claims whose date of payment had arrived) was made after the date of payment.
- 前項の規定により同項に規定する金銭債権について第百七十二条第一項に規定する方法により強制執行を行う場合において、債務者が債権者に支払うべき金銭の額を定めるに当たつては、執行裁判所は、債務不履行により債権者が受けるべき不利益並びに債務者の資力及び従前の債務の履行の態様を特に考慮しなければならない。
- In the case of carrying out compulsory execution for the monetary claim prescribed in the preceding paragraph pursuant to the provisions of said paragraph by the method prescribed in Article 172(1), the execution court shall, when determining the amount of money to be paid by the obligor to the obligee, particularly take into account the disadvantages to be incurred by the obligee through default of the obligation and the financial resources of the obligor and the mode of his/her performance of the obligation in the past.
- この法律において「保険業」とは、人の生死に関し一定額の保険金を支払うことを約し保険料を収受する保険、一定の偶然の事故によって生ずることのある損害をてん補することを約し保険料を収受する保険その他の保険で、第三条第四項各号又は第五項各号に掲げるものの引受けを行う事業(次に掲げるものを除く。)をいう。
- The term 'Insurance Business' as used in this Act means the business of underwriting the risks listed in the items of Article 3, paragraph (4) or the items of Article 3, paragraph (5) through insurance where insurance premiums are received under contracts to pay a fixed amount of insurance claims in connection with the life or death of individuals or through insurance where insurance premiums are received under contracts to compensate for damage caused by a certain fortuitous accident, or through any other class of insurance (except what is listed in the following items).
- 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;
- 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.)
- 第一項及び第二項の規定にかかわらず、電子債権記録機関は、業務規程の定めるところにより、第一項第二号(分割払の方法により債務を支払う場合における各支払期日の部分に限る。)及び第二項各号(第一号、第二号及び第九号を除く。)に掲げる事項について、その記録をしないこととし、又はその記録を制限することができる。
- Despite the provisions in paragraphs (1) and (2), Electronic Monetary Claim Recording Institutions may decide, pursuant to the provision of its Operational Rules, not to record the matters listed in item (ii) of paragraph (1)(in case where the obligation is paid in installments, limited to the installment pertaining to the respective dates of payment) and respective items in paragraph (2) (excluding items (i), (ii), and (ix)), or to restrict the recording of said matters.
- 被認定者が、石綿健康被害医療手帳を提示して、当該認定に係る指定疾病について、保険医療機関等から医療を受けた場合においては、機構は、医療費として当該被認定者に支給すべき額の限度において、その者が当該医療に関し当該保険医療機関等に支払うべき費用を、当該被認定者に代わり、当該保険医療機関等に支払うことができる。
- In the event that a certified person has received a medical service from an authorized insurance medical institution, etc. for the designated disease to which the said certification pertains after having presented his/her Asbestos Health Damage Medical Passbook, the Agency may pay the expenses to be paid by the certified person for the said medical services to the said authorized insurance medical institution, etc. in lieu of the said certified person, to the extent of the amount to be paid for the said certified person as medical expenses.
- 銀行業 前二年内事業年度のうちいずれかの事業年度の受入利息の合計額のうちに当該受入利息で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度の支払利息の合計額のうちに当該支払利息で関連者以外の者に対して支払うものの合計額が百分の五十を超える場合
- Banking business: Where, out of the sum of the total interest received for any of the business years within the preceding two years, the ratio of the sum of said interest to be received from a person other than affiliated persons exceeds 50 percent, or out of the sum of the total interest paid for any of the business years within the preceding two years, the ratio of the sum of said interest to be paid to a person other than affiliated persons exceeds 50 percent
- 要介護被保険者が、介護保険施設から指定施設サービス等を受けたときは、市町村は、当該要介護被保険者が当該介護保険施設に支払うべき当該指定施設サービス等に要した費用について、施設介護サービス費として当該要介護被保険者に支給すべき額の限度において、当該要介護被保険者に代わり、当該介護保険施設に支払うことができる。
- When an Insured Person Requiring Long-Term Care receives Designated Facility Service, etc., from a Facility Covered by Long-Term Care Insurance, the Municipality may pay to said Facility Covered by Long-Term Care Insurance on behalf of said Insured In-Home Person Requiring Long-Term Care the expenses required for said Designated Facility Service, etc., that said Insured Person Requiring Long-Term Care should pay to said Facility Covered by Long-Term Care Insurance as an Allowance for Long-Term Care Facility Service within the maximum amount to be paid to said Facility Providing Insured Health Benefits of Long-Term Care.
- 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.
- 再生計画認可の決定の確定時までに弁済期が到来しない住宅資金貸付債権の元本(再生債務者が期限の利益を喪失しなかったとすれば弁済期が到来しないものを含む。)及びこれに対する再生計画認可の決定の確定後の住宅約定利息 住宅資金貸付契約における債務の不履行がない場合についての弁済の時期及び額に関する約定に従って支払うこと。
- Principal of a home loan claim that will not become due by the time when an order of confirmation of the rehabilitation plan becomes final and binding (including one that will not become due by that time if the rehabilitation debtor does not forfeit the benefit of time) and agreed interest on home loan to be accrued from such principal after an order of confirmation of the rehabilitation plan becomes final and binding: These claims shall be paid in accordance with an agreement on the time and amount of payment in the case of the absence of default under the home loan contract
- 地代等の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の地代等を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。
- If no agreement may be reached between the parties regarding the increase in the amount of Rent, etc., until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year.
- 法第百七十二条第一項第一号に規定する給与又は報酬(法第四編第五章(非居住者又は法人の所得に係る源泉徴収)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例)の規定の適用を受けないものに限る。)の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
- The name of a defrayer of wages or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to wages or remuneration that is not subject to the provisions of Part IV, Chapter V (Withholding at the Source of Income of Nonresidents or Corporations) of the Act or Article 42, paragraph (1) (Special Provisions for Withholding at the Source of Remuneration, etc. for the Provision of the Services of Entertainers, etc. Paid by Tax-Exempt Entertainment Corporations, etc.) of the Act on Special Measures Concerning Taxation) and his/her domicile or residence or the location of the head office or principal office
- 責任追及等の訴えを提起した株主が勝訴(一部勝訴を含む。)した場合において、当該責任追及等の訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士若しくは弁護士法人に報酬を支払うべきときは、当該株式会社に対し、その費用の額の範囲内又はその報酬額の範囲内で相当と認められる額の支払を請求することができる。
- In cases where a shareholder who has filed an Action for Pursuing Liability, etc. wins the suit (including cases of partially winning the suit), if the shareholder has paid the necessary costs (excluding court costs) or is to pay a fee to an attorney or a legal professional corporation with respect to the suit relating to the Action for Pursuing Liability, etc., the shareholder may demand the relevant Stock Company to pay an amount that is found to be reasonable, not exceeding the amount of such costs or the amount of such fee.
- 第三者が販売業者又は役務提供事業者に当該売買契約に係る商品若しくは権利 の代金若しくは当該役務提供契約に係る役務の対価(以下「代金等」という。)を交付することを条件として購入者等が当該第三者に当該代金等に相当する額を 支払う旨を記載した書面又は購入者等が代金等の全部若しくは一部に充てるための金銭を借り入れる旨を記載した書面
- the document to pay the value corresponding to the charge for the goods or the rights pertaining to said sales contract or the consideration for the services pertaining to the said service contract (hereinafter referred to as 'Charges') to a third party on the condition that the third party deliver the Charges to the seller or the Service Provider or the document to borrow money in order to appropriate for the whole or the part of the Charges
- 健康保険法等の規定による被保険者又は組合員である被認定者が、当該認定に係る指定疾病について保険医療機関等から医療を受ける場合には、健康保険法等の規定により当該保険医療機関等に支払うべき一部負担金は、健康保険法等の規定にかかわらず、当該医療に関し機構が第一項の規定による支払をしない旨の決定をするまでは、支払うことを要しない。
- In the event that an insured person or a partner pursuant to the provisions of the Health Insurance Act, etc., as a certified person, receives a medical services from an authorized insurance medical institution, etc. for the designated disease to which the said certification pertains, the partial charge to be paid to the said authorized insurance medical institution, etc. pursuant to the provisions of the Health Insurance Act, etc. shall not be required to be paid irrespective of the provisions of the Health Insurance Act, etc., until the Agency determines to the effect that the Agency will not make the payment pursuant to Particle 1 for the said medical service.
- 当事者の一方が相手方に支払うこととなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法並びに当事者の一方が相手方から受け取ることとなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項、当事者が元本として定めた金額並びに受渡日
- the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of said amount of money, the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be received by one party from the other party and the method of the calculation of said amount of money, the term of a transaction or any other matters to properly indicate the contents of said transaction, the amount agreed upon by the parties as the principal, and the date of delivery;
- the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of said amount of money, the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be received by one party from the other party and the method of the calculation of said amount of money, the term of the transaction or any other matters to properly indicate the contents of said transaction, the amount agreed upon by the parties as the principal, and the date of delivery;
- 建物の借賃の増額について当事者間に協議が調わないときは、その請求を受けた者は、増額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃を支払うことをもって足りる。ただし、その裁判が確定した場合において、既に支払った額に不足があるときは、その不足額に年一割の割合による支払期後の利息を付してこれを支払わなければならない。
- If no agreement may be reached between the parties regarding the increase in the amount of the building rent, until the judicial decision on establishing the increased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to pay the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid is insufficient, the amount of the shortfall shall be paid with the addition of interest on late payments at the rate of ten percent per year.
- 特定入所者が、特定介護保険施設等から特定介護サービスを受けたときは、市町村は、当該特定入所者が当該特定介護保険施設等に支払うべき食事の提供に要した費用及び居住等に要した費用について、特定入所者介護サービス費として当該特定入所者に対し支給すべき額の限度において、当該特定入所者に代わり、当該特定介護保険施設等に支払うことができる。
- When a Specified Person Admitted to a Facility receives Specified Long-Term Care Service from a Specified Facility, etc., for Insured Long-Term Care, a Municipality may pay the expenses required for providing meals and Residence, etc., that said Specified Person Admitted to a Facility should pay to said Specified Facility, etc., for Insured Long-Term Care, within the limit of the amount to be paid to said Specified Person Admitted to a Facility as an Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility on behalf of said Specified Person Admitted to a Facility to said Specified Facility, etc., for Insured Long-Term Care
- 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務)」とあるのは「源泉徴収義務)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」と、「同項」とあるのは「これら」とする。
- Where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provision of the said paragraph with respect to the consideration specified in the said item, with regard to the application of the provision of Article 215 of the Income Tax Act, the phrase 'Article 212(1) (Withholding Liability)' in the said Article shall be deemed to be replaced with 'Article 212(1) (Withholding Liability) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' and the term 'the said paragraph [Article 212(1)]' in the said Article shall be deemed to be replaced with 'these clauses.'
- 支給認定に係る障害者等が指定自立支援医療機関から指定自立支援医療を受けたときは、市町村等は、当該支給認定障害者等が当該指定自立支援医療機関に支払うべき当該指定自立支援医療に要した費用について、自立支援医療費として当該支給認定障害者等に支給すべき額の限度において、当該支給認定障害者等に代わり、当該指定自立支援医療機関に支払うことができる。
- In the event that a person with disabilities, etc. pertaining to grant approval received designated medical payment for services and supports for persons with disabilities from designated medical payment institutes for services and supports for persons with disabilities, a municipality etc. may pay the expenses needed for such designated medical payment for services and supports for persons with disabilities which such persons with disabilities given grant approval should pay to such designated medical payment institutes on behalf of such person with disabilities given grant approval within the limit of the amount to be granted as medical expenses for services and supports for persons with disabilities.
- 現実数値が約定数値を上回った場合に金銭を支払う立場の当事者となるか又は当該金銭を受領する立場の当事者となるかの別、金融指標又は金融商品の銘柄(授受することとなる金銭の額の計算年月日、授受することとなる金銭の額の計算方法、当該金銭を授受することとなる年月日その他の当該取引の内容を適確に示すための事項を含む。)、数又は金額、約定数値及び受渡日
- the party to pay and the party to receive, and the money when the Actual Figure exceeds the Agreed-Upon Figure, the issues (including the date of the calculation of the amount of money to be delivered or received, the method of the calculation of the amount of the money to be delivered or received, the date of delivery or receipt of said money, or other matters to properly indicate the contents of said transaction), the volumes or amounts, the Agreed-Upon Figure and the date of delivery for the Financial Indicator or the Financial Instruments;
- 戦争状態の介在は、戦争状態の存在前に存在した債務及び契約(債券に関するものを含む。)並びに戦争状態の存在前に取得された権利から生ずる金銭債務で、日本国の政府若しくは国民が連合国の一国の政府若しくは国民に対して、又は連合国の一国の政府若しくは国民が日本国の政府若しくは国民に対して負つているものを支払う義務に影響を及ぼさなかつたものと認める。
- It is recognized that the intervention of the state of war has not affected the obligation to pay pecuniary debts arising out of obligations and contracts (including those in respect of bonds) which existed and rights which were acquired before the existence of a state of war, and which are due by the Government or nationals of Japan to the Government or nationals of one of the Allied Powers, or are due by the Government or nationals of one of the Allied Powers to the Government or nationals of Japan.
- 前項に規定する国内源泉所得の支払が国外において行なわれる場合において、その支払をする者が国内に住所若しくは居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するときは、その者が当該国内源泉所得を国内において支払うものとみなして、同項の規定を適用する。この場合において、同項中「翌月十日まで」とあるのは、「翌月末日まで」とする。
- Where payment of domestic source income prescribed in the preceding paragraph is made outside Japan, if the person who makes the said payment has his/her domicile or residence in Japan or has an office, place of business or any other place equivalent thereto in Japan, the provision of the said paragraph shall be applied by deeming that the person pay the domestic source income in Japan. In this case, the phrase 'no later than the tenth day of the month' in the said paragraph shall be deemed to be replaced with 'no later than the last day of the month.'
- 前条第五項又は第六項の規定による異議に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed an action to assert an objection under the provisions of paragraph (5) or paragraph (6) of the preceding Article has won the beneficiary's case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable for paying remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- 計画作成対象障害者等が指定相談支援事業者から指定相談支援を受けたときは、市町村は、当該計画作成対象障害者等が当該指定相談支援事業者に支払うべき当該指定相談支援に要した費用について、サービス利用計画作成費として当該計画作成対象障害者等に対し支給すべき額の限度において、当該計画作成対象障害者等に代わり、当該指定相談支援事業者に支払うことができる。
- In the event that an object person with disabilities for programming received designated consultation support from designated consultation support business operators, a municipality may pay the expenses required for such designated consultation support which such object persons with disabilities for programming should pay to such designated consultation support business operators on behalf of such object persons with disabilities for programming, etc. to such designated consultation support business operators within the limit of the amount which municipalities should grant as service utilization program expenses to such object persons with disabilities for programming, etc.
- 契約、勤務規則その他の 定めにおいて前項の対価について定める場合には、対価を決定するための基準の策定に際して使用者等と従業者等との間で行われる協議の状況、策定された当該 基準の開示の状況、対価の額の算定について行われる従業者等からの意見の聴取の状況等を考慮して、その定めたところにより対価を支払うことが不合理と認め られるものであつてはならない。
- Where an agreement, employment regulation or any other stipulation provides for the value provided in the preceding paragraph, the payment of value in accordance with the said provision(s) shall not be considered unreasonable in light of circumstances where a negotiation between the employer, etc. and the employee, etc. had taken place in order to set standards for the determination of the said value, the set standards had been disclosed, the opinions of the employee, etc. on the calculation of the amount of the value had been received and any other relevant circumstances.
- 前条第一項の規定による政府の再保険契約に係るすべての地震保険契約によつて支払われるべき保険金の総額が、一回の地震等につき、当該再保険契約により保険会社等のすべてが負担することとなる金額と同条第三項の規定による政府の負担限度額との合計額をこえることとなる場合には、保険会社等は、政令で定めるところにより、その支払うべき保険金を削減することができる。
- When the total amount of insurance claims to be paid for any one earthquake, etc. under all earthquake insurance contracts pertaining to the reinsurance contract of the government prescribed in paragraph (1) of the preceding Article exceeds the sum total of the amount to be borne by all of insurance companies, etc. under that reinsurance contract and the upper limit of the amount to be borne by the government under the provision of paragraph (3) of the same Article, the insurance companies, etc. may reduce the amount of insurance claims to be paid by them in accordance with the prescriptions of a Cabinet Order.
- 金融商品取引業者等は、第一項の規定による金融商品取引契約の解除があつた場合には、当該金融商品取引契約の解除までの期間に相当する手数料、報酬その他の当該金融商品取引契約に関して顧客が支払うべき対価(次項において「対価」という。)の額として内閣府令で定める金額を超えて当該金融商品取引契約の解除に伴う損害賠償又は違約金の支払を請求することができない。
- Where a Contract for Financial Instruments Transaction has been cancelled under paragraph (1), the Financial Instruments Business Operator, etc. may not request the customer to pay damages or a penalty for the cancellation of that Contract for Financial Instruments Transaction beyond the amount specified by a Cabinet Office Ordinance as the amount of fees, remuneration or any other consideration payable by the customer with regard to that Contract for Financial Instruments Transaction (referred to as a 'Consideration' in the following paragraph) for the period until the cancellation of that Contract for Financial Instruments Transaction.
- 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
- 市町村は、指定介護予防支援事業者から介護予防サービス計画費の請求があったときは、第二項の厚生労働大臣が定める基準並びに第百十五条の二十二第二項に規定する指定介護予防支援に係る介護予防のための効果的な支援の方法に関する基準及び指定介護予防支援の事業の運営に関する基準(指定介護予防支援の取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when a Designated Provider of Preventive Support of Long-Term Care requests an Allowance for Preventive Long-Term Care Service Plan, shall pay said allowance after conducting an examination according to standards determined by the Minister of Health, Labour, and Welfare as set forth in each item of paragraph (2), standards concerning effective support methods for Prevention of Long-Term Care pertaining to Designated Support for Prevention of Long-Term Care as prescribed in Article 115-22, paragraph (2), and standards concerning management of the Designated Support for Prevention of Long-Term Care Business (limited to the part concerning the handling of Designated Support for Prevention of Long-Term Care).
- 商品取引員が通知商品取引員に該当することとなった場合その他委託者保護基金が当該商品取引員の有する委託者債務の円滑な弁済のために必要と判断した場合に、当該委託者保護基金は、保証委託契約を締結したイに掲げる金融機関に対し、支払保証限度額を限度として、当該委託者債務の弁済に必要と認められる額を当該委託者保護基金に対して支払うことを指示することができること。
- in the case where a Futures Commission Merchant has fallen under the category of a Futures Commission Merchant Subject to a Notice and where the Consumer Protection Fund judges it is necessary for the smooth repayment of said Futures Commission Merchant's Debts to a Customer, said Consumer Protection Fund can instruct a financial institution set forth in (a), which has concluded an Indemnity Agreement, to pay to said Consumer Protection Fund the necessary amount for repayment of said Debts to a Customer within the limit of the Payment Guarantee Limit Amount;
- 強制執行の申立て若しくは配当要求のための債務名義の正本の交付、執行文の付与又は民事執行法(昭和五十四年法律第四号)第二十九条の規定により送達すべき書類の交付を受けるために要する費用 裁判所その他の官庁又は公証人に支払うべき手数料の額に交付又は付与一回につき第一種郵便物の最低料金の二倍の額に書留料を加えた額の範囲内において最高裁判所が定める額を加えた額
- The expenses required to obtain the issuance of an authenticated copy of a title of obligation, the grant of a certificate of execution for the purpose of filing a petition for compulsory execution or making a demand for liquidating distribution or the delivery of the documents to be served pursuant to the provisions of Article 29 of the Civil Execution Act (Act No. 4 of 1979): the amount calculated by adding the amount specified by the Supreme Court, up to the total of double the amount of the minimum rate for a first-class mail matter and the rate for registered mail per issuance, grant or delivery, to the amount of fees payable to the court or any other government agency or notary;
- 第四十条、第四十一条又は前条の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed a suit pertaining to the demand under the provisions of Article 40, Article 41, or the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the suit or if the beneficiary is liable for paying remunerations to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- 使用者は、労働者が業務上負傷し、又は疾病にかかり療養のために休業する期間及びその後三十日間並びに産前産後の女性が第六十五条の規定によつて休業する期間及びその後三十日間は、解雇してはならない。ただし、使用者が、第八十一条の規定によつて打切補償を支払う場合又は天災事変その他やむを得ない事由のために事業の継続が不可能となつた場合においては、この限りでない。
- An employer shall not dismiss a worker during a period of absence from work for medical treatment with respect to injuries or illnesses suffered in the course of employment nor within 30 days thereafter, and shall not dismiss a woman during a period of absence from work before and after childbirth in accordance with the provisions of Article 65 nor within 30 days thereafter; provided, however, that this shall not apply in the event that the employer pays compensation for discontinuance in accordance with Article 81 nor when the continuance of the enterprise has been made impossible by a natural disaster or other unavoidable reason.
- 特定目的会社が第一項の規定に違反して財産上の利益の供与をしたときは、当該利益の供与をすることに関与した取締役として内閣府令で定める者は、当該特定目的会社に対して、連帯して、供与した利益の価額に相当する額を支払う義務を負う。ただし、その者(当該利益の供与をした取締役を除く。)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。
- When a Specific Purpose Company has given property benefits in violation of paragraph (1), any director who has participated in giving such benefits as specified by a Cabinet Office Ordinance shall jointly and severally have an obligation to pay the amount equivalent to the value of given benefits; provided, however, that this shall not apply when such person (excluding the director who has given property benefits) has proved that he/she did not fail to exercise due diligence in performing his/her duties.
- 市町村は、指定地域密着型サービス事業者から地域密着型介護サービス費の請求があったときは、第二項各号の厚生労働大臣が定める基準又は第四項の規定により市町村が定める額及び第七十八条の四第二項又は第四項に規定する指定地域密着型サービスの事業の設備及び運営に関する基準(指定地域密着型サービスの取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when a Designated Community-Based Service Provider requests payment for Allowance for Designated Community-Based Service, shall pay said amount after conducting an examination according to the amount specified by the Municipality pursuant to the provisions of the standards determined by the Ministry of Health, Labour, and Welfare as set forth in each item of paragraph (2) and pursuant to the provision of paragraph (4), and according to the standards pertaining to facilities and management of Designated Community-Based Service Business as prescribed by Article 78-4, paragraph (2) or paragraph (4) (limited to the part regarding the handling of Designated Community-Based Service).
- 当事者の一方の意思表示により当事者間において当該意思表示を行う場合の金融指標としてあらかじめ約定する数値と現に当該意思表示を行つた時期における現実の当該金融指標の数値の差に基づいて算出される金銭を授受することとなる取引を成立させることができる権利を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引又はこれに類似する取引
- transactions wherein the parties thereto promise that one of the parties grants the other party an option to, only by unilateral manifestation of his/her intention, effect a transaction wherein the parties promise to pay or receive the amount of money calculated based on the difference between a figure which the parties have agreed in advance to use as the Agreed Figure of the Financial Indicator when such manifestation is made and the Actual Figure of the Financial Indicator at the time of such manifestation, and the other party pays the consideration for such option, or any other similar transactions;
- 秘密の情報がイーター機構の利用に供される場合には、秘密の情報は、その旨が明確に表示されるものとし、秘密の保護に関する取決めに従って伝達される。秘密の情報の受領者は、(a)に規定する目的のためにのみこれを利用するものとし、当該取決めに規定する範囲内でその秘密を保護する。イーター機構は、自己による背景的な秘密の情報の濫用から生ずる損害に対して賠償を支払う。
- When confidential information is made available to the ITER Organization, it must be clearly marked so, and transmitted pursuant to an arrangement for confidentiality. The recipient of such information shall use it only for purposes set forth in 4.2.3(a) and shall preserve its confidentiality to the extent provided in that arrangement. Compensation for damages arising from the misuse of such background confidential information by the ITER Organization shall be paid by the ITER Organization.
- 施設給付決定に係る障害児が指定知的障害児施設等から障害児施設医療を受けたときは、都道府県は、当該障害児に係る施設給付決定保護者が当該指定知的障害児施設等に支払うべき当該障害児施設医療に要した費用について、障害児施設医療費として当該施設給付決定保護者に支給すべき額の限度において、当該施設給付決定保護者に代わり、当該指定知的障害児施設等に支払うことができる。
- When a disabled child pertaining to a decision on institutional benefits payment receives Institutional Medical Care for Disabled Children from a Designated Institution for Mentally Retarded Children, etc., the prefectural government may pay such expenses spent for said Institutional Medical Care for Disabled Children that are payable by the Recognized Beneficiary Guardian pertaining to said disabled child to the referenced Designated Institution for Mentally Retarded Children, etc., in lieu of said Recognized Beneficiary Guardian, to said designated retarded child institutions, etc., within the limit of the amount payable to said Recognized Beneficiary Guardian as the Institutional Medical Expenses for Disabled Children.
- 当事者の一方が金銭を支払い、これに対して当事者があらかじめ定めた次に掲げるいずれかの事由が発生した場合において相手方が金銭を支払うことを約する取引(当該事由が発生した場合において、当事者の一方が金融商品、金融商品に係る権利又は金銭債権(金融商品であるもの及び金融商品に係る権利であるものを除く。)を移転することを約するものを含み、前三号に掲げるものを除く。)
- transactions wherein one of the parties pays money, and the other party, as the consideration therefor, promises to pay money in cases where a cause agreed by the parties in advance and listed in the following items occurs (including those wherein one of the parties promises to transfer Financial Instruments, a right pertaining to Financial Instruments or monetary claim (excluding claims that are Financial Instruments or rights pertaining to Financial Instruments), but excluding those listed in the preceding three paragraphs); or
- 特定入所者が、特定介護予防サービス事業者から特定介護予防サービスを受けたときは、市町村は、当該特定入所者が当該特定介護予防サービス事業者に支払うべき食事の提供に要した費用及び滞在に要した費用について、特定入所者介護予防サービス費として当該特定入所者に対し支給すべき額の限度において、当該特定入所者に代わり、当該特定介護予防サービス事業者に支払うことができる。
- When a Specified Person Admitted to a Facility receives Specified Preventive Service of Long-Term Care from a Long-Term Care Preventive Service Specified Provider, a Municipality may pay the expenses required to provide meals and residence that said Specified Person Admitted to a Facility should pay to said Long-Term Care Preventive Service Specified Provider, within the limit of amount to be paid to said Specified Person Admitted to a Facility as an Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility to said Long-Term Care Preventive Service Specified Provider on behalf of said Specified Person Admitted to a Facility.
- 企業組合の組合員(特定組合員を除く。)が企業組合の行う事業に従事したことによつて受ける所得のうち、企業組合が組合員以外の者であつて、企業組合の行う事業に従事するものに対して支払う給料、賃金、費用弁償、賞与及び退職給与並びにこれらの性質を有する給与と同一の基準によつて受けるものは、所得税法(昭和四十年法律第三十三号)の適用については、給与所得又は退職所得とする。
- Out of the income received by a member (excluding a specified member) of a joint enterprise cooperative through engaging in the business conducted by the joint enterprise cooperative, the income received based on the same standards as those for the salaries, wages, reimbursement of expenses, bonuses, and retirement payments and remunerations having the same character thereto paid by the joint enterprise cooperative to non-partner who engage in the business conducted by the joint enterprise cooperative shall be deemed to be employment income or retirement income with regard to the application of the Income Tax Act (Act No. 33 of 1965).
- 投資法人が第一項の規定に違反して財産上の利益の供与をしたときは、当該利益の供与をすることに関与した執行役員又は監督役員として内閣府令で定める者は、当該投資法人に対して、連帯して、供与した利益の価額に相当する額を支払う義務を負う。ただし、その者(当該利益の供与をした執行役員を除く。)がその職務を行うについて注意を怠らなかつたことを証明した場合は、この限りでない。
- When an Investment Corporation has given property benefits in violation of paragraph (1), any corporate officer(s) or supervisory officers who have participated in giving the benefits as provided by a Cabinet Office Ordinance shall jointly and severally have an obligation to pay the amount equivalent to the given benefits; provided, however, that, this shall not apply to cases where the relevant person (excluding a corporate officer who has given such benefits) has proved that he/she did not fail to exercise due care in the course of his/her duties.
- 当事者の一方が相手方に対して次に掲げるものに関し、口頭、文書(新聞、雑誌、書籍その他不特定多数の者に販売することを目的として発行されるもので、不特定多数の者により随時に購入可能なものを除く。)その他の方法により助言を行うことを約し、相手方がそれに対し報酬を支払うことを約する契約(以下「投資顧問契約」という。)を締結し、当該投資顧問契約に基づき、助言を行うこと。
- conclusion of a contract in which one of the parties promises to provide the other party with advice on the following matters, orally, in writing (excluding newspapers, magazines, books or others which are issued to be sold to many and unspecified persons and many and unspecified persons can buy as needed) or otherwise, and the other party promises to pay remuneration therefor (such a contract is hereinafter referred to as an 'Investment Advisory Contract'), and provision of advice under the Investment Advisory Contract;
- 当事者の一方の意思表示により当事者間において当該意思表示を行う場合の有価証券指標としてあらかじめ約定する数値と現に当該意思表示を行つた時期における現実の当該有価証券指標の数値の差に基づいて算出される金銭を授受することとなる取引を成立させることができる権利を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引又はこれに類似する取引
- transactions wherein the parties thereto promise that one of the parties grants the other party an option to, only by unilateral manifestation of his/her intention, effect a transaction wherein the parties promise to pay or receive the amount of money calculated based on the difference between a figure which the parties have agreed in advance to use as the Agreed Figure of the Securities Indicator when such manifestation is made and the Actual Figure of the Securities Indicator at the time of such manifestation, and the other party pays the consideration for such option, or transactions similar thereto;
- 法第二条第二十二項第五号に掲げる取引 当事者の一方が相手方に支払うこととなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法並びに当事者の一方が相手方から受け取ることとなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項、当事者が元本として定めた金額並びに受渡日
- transactions listed in Article 2, paragraph (22), item (v) of the Act: the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of said amount of money, the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be received by one party from the other party and the method of the calculation of said amount of money, the term of the transaction or any other matters to properly indicate the contents of said transaction, the amount agreed upon by the parties as the principal, and the date of delivery;
- 第五十九条第五項又は前条第三項若しくは第五項の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed an action pertaining to the demand under the provisions of Article 59, paragraph (5), or paragraph (3) or paragraph (5) of the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable to pay remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remunerations shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- 市町村は、指定介護予防サービス事業者から介護予防サービス費の請求があったときは、第二項各号の厚生労働大臣が定める基準並びに第百十五条の四第二項に規定する指定介護予防サービスに係る介護予防のための効果的な支援の方法に関する基準及び指定介護予防サービスの事業の設備及び運営に関する基準(指定介護予防サービスの取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when a Designated Provider of a Preventive Service to Long-Term Care requests an Allowance for Preventive Long-Term Care Service, shall pay after conducting an examination according to standards provided by the Minister of Health, Labour, and Welfare as set forth in each item of paragraph (2), standards concerning effective support methods for prevention of long-term care pertaining to the Designated Preventive Service of Long-Term Care as prescribed in Article 115-4, paragraph (4), and standards concerning facilities and management of a Designated Preventive Service to Long-Term Care Business (limited to the part concerning the handling of Designated Preventive Service of Long-Term Care).
- 居宅要支援被保険者が指定介護予防サービス事業者から指定介護予防サービスを受けたときは、市町村は、当該居宅要支援被保険者が当該指定介護予防サービス事業者に支払うべき当該指定介護予防サービスに要した費用について、介護予防サービス費として当該居宅要支援被保険者に対し支給すべき額の限度において、当該居宅要支援被保険者に代わり、当該指定介護予防サービス事業者に支払うことができる。
- When an Insured In-Home Person Requiring Support receives Designated Preventive Service of Long-Term Care from a Designated Provider of a Preventive Service to Long-Term Care, a Municipality may pay the expenses required for said Designated Preventive Service of Long-Term Care that said Insured In-Home Person Requiring Support should pay to said Designated Provider of a Preventive Service to Long-Term Care to said Designated Provider of a Preventive Service to Long-Term Care on behalf of said Insured In-Home Person Requiring Support within the limit of the amount to be paid to said Insured In-Home Person Requiring Support as an Allowance for Preventive Long-Term Care Service.
- 法第二条第二十二項第二号に掲げる取引 現実数値が約定数値を上回った場合に金銭を支払う立場の当事者となるか又は当該金銭を受領する立場の当事者となるかの別、金融指標又は金融商品の銘柄(授受することとなる金銭の額の計算年月日、授受することとなる金銭の額の計算方法、当該金銭を授受することとなる年月日その他の当該取引の内容を適確に示すための事項を含む。)、数又は金額、約定数値及び受渡日
- transactions listed in Article 2, paragraph (22), item (ii) of the Act: the party to pay and the party to receive, and the money when the Actual Figure exceeds the Agreed-Upon Figure, the issues (including the date of the calculation of the amount of money to be delivered or received, the method of the calculation of the amount of the money to be delivered or received, the date of delivery or receipt of said money, or other matters to properly indicate the contents of said transaction), the volumes or amounts, the Agreed-Upon Figure and the date of delivery for the Financial Indicator or the Financial Instruments;
- 当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等(法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。)の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
- The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said domestic corporation pays for the relevant business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item
- 前項の規定による住宅資金特別条項を定めた再生計画の認可の見込みがない場合には、一般弁済期間の範囲内で定める期間(以下この項において「元本猶予期間」という。)中は、住宅資金貸付債権の元本の一部及び住宅資金貸付債権の元本に対する元本猶予期間中の住宅約定利息のみを支払うものとすることができる。この場合における権利の変更の内容は、次に掲げる要件のすべてを具備するものでなければならない。
- Where a rehabilitation plan that specifies special clauses on home loan under the provision of the preceding paragraph is unlikely to be confirmed, it may be provided that during a certain period within the general period for payment (hereinafter referred to as the 'grace period to pay principal' in this paragraph), payment shall be required only for part of principal of a home loan claim and agreed interest on home loan to be accrued from the principal of the home loan claim during the grace period to pay principal. The content of a modification of rights in this case shall meet all of the following requirements:
- 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
- 法第二条第二十一項第二号に掲げる取引及び外国市場デリバティブ取引であって同号に掲げる取引と類似の取引 現実数値(同号に規定する現実数値をいう。第八号において同じ。)が約定数値(同項第二号に規定する約定数値をいう。第八号において同じ。)を上回った場合に金銭を支払う立場の当事者となるか又は当該金銭を受領する立場の当事者となるかの別、金融指標又は金融商品の銘柄、数又は金額、約定数値及び受渡日
- transactions listed in Article 2, paragraph (21), item (ii) of the Act, and Exchange-Traded Derivatives Transactions in a Foreign Market similar to the transactions listed in that item: the party to pay and the party to receive the money when the Actual Figure (meaning the Actual Figure prescribed in that item; the same shall apply in item (viii)) exceeds the Agreed-Upon Figure (meaning the Agreed-Upon Figure as prescribed in item (ii) of that paragraph; the same shall apply in item (viii)), and the volumes or amounts, the agreed-upon figure, and the date of delivery for the Financial Indicator or the Financial Instruments;
- 当事者の一方が金銭を支払い、これに対して当事者があらかじめ定めた次に掲げるいずれかの事由が発生した場合において相手方が金銭を支払うことを約する取引(当該事由が発生した場合において、当事者の一方が金融商品、金融商品に係る権利又は金銭債権(金融商品であるもの及び金融商品に係る権利であるものを除く。)を移転することを約するものを含み、第二号から前号までに掲げるものを除く。)又はこれに類似する取引
- transactions wherein one of the parties pays money, and the other party, as the consideration therefor, promises to pay money in cases where a cause agreed by the parties in advance and listed in the following items occurs (including those wherein one of the parties promises to transfer the Financial Instruments, rights pertaining to the Financial Instruments or monetary claim (excluding claims that are Financial Instruments or rights pertaining to the Financial Instruments), but excluding those listed in item (ii) to the preceding item), or any other similar transactions; or
- 支給決定障害者等が指定障害福祉サービス事業者等から指定障害福祉サービス等を受けたときは、市町村は、当該支給決定障害者等が当該指定障害福祉サービス事業者等に支払うべき当該指定障害福祉サービス等に要した費用(特定費用を除く。)について、介護給付費又は訓練等給付費として当該支給決定障害者等に支給すべき額の限度において、当該支給決定障害者等に代わり、当該指定障害福祉サービス事業者等に支払うことができる。
- In the event that a person with disabilities, or others given grant decision, etc. has received designated welfare service for persons with disabilities from designated welfare service business operators, etc. for persons with disabilities, a municipality may pay the expenses which were required for such designated welfare service which such person with disabilities given grant decision should pay to such designated welfare service business operators (except specified expenses), on behalf of such person with disabilities given grant decision, to such designated welfare service business operators within the limit to grant as nursing care payment or payment for training etc.
- 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.
- 暴動又は反乱を鎮圧するための軍務に対する恩給及び賜金を支払う目的で起債された公債を含め、合衆国の法律で認められた国債の効力は、これを争うことができない。しかし、合衆国に対する暴動若しくは反乱を援助するために生じた負債若しくは債務に対して、又は奴隷の喪失若しくは解放を理由とする請求に対しては、合衆国又はいかなる州もこれを負担又は支弁してはならない。これらの負債、債務及び請求は、すべて違法にして無効である。
- The validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in suppressing insurrection or rebellion, shall not be questioned. But neither the United States nor any State shall assume or pay any debt or obligation incurred in aid of insurrection or rebellion against the United States, or any claim for the loss or emancipation of any slave; but all such debts, obligations and claims shall be held illegal and void.
- 会社法第四百五十七条の規定は、投資法人の金銭の分配について準用する。この場合において、同条第一項中「配当財産(第四百五十五条第二項の規定により支払う金銭及び前条の規定により支払う金銭を含む。以下この条において同じ。)」とあるのは「投資法人法第百三十七条第一項の規定により分配をする金銭」と、同条第二項及び第三項中「配当財産」とあるのは「金銭」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
- The provisions of Article 457 of the Companies Act shall apply mutatis mutandis to the distribution of monies by an Investment Corporation. In this case, the phrase 'The Dividend Property (including monies paid pursuant to the provisions of Article 455(2) and monies paid pursuant to the provisions of the preceding Article. The same shall apply hereinafter in this Article)' in Article 457, paragraph (1) of that Act shall be deemed to be replaced with 'The monies to be distributed pursuant to Article 137, paragraph (1) of the Investment Corporations Act,' the term 'Dividend Property' in Article 457, paragraph (2) and paragraph (3) of the Companies Act shall be deemed to be replaced with 'monies' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 事業主(第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあつては、当該事業に係る労働者のうち元請負人が使用する労働者以外の日雇労働被保険者に係る印紙保険料については、当該日雇労働被保険者を使用する下請負人。以下この条から第二十五条まで、第三十条、第三十一条、第四十二条、第四十三条及び第四十六条において同じ。)は、日雇労働被保険者に賃金を支払うつどその者に係る印紙保険料を納付しなければならない。
- The business operator (or, in case the master contractor is deemed as the business operator pursuant to the provision of Article 8, paragraph (1) or (2), the subcontractor employing any daily work insured person other than the workers employed by the master contractor, among other workers pertaining to such business, in respect of the stamp insurance premiums pertaining to such daily work insured person; hereinafter the same shall apply in this Article to Article 25 inclusive, Article 30, Article 31, Article 42, Article 43 and Article 46) shall pay the stamp insurance premiums pertaining to the daily work insured person each time the business operator pays any wage to such person.
- 登録金融機関の代理を行う者のうち次に掲げる者 第二条第二十五項第二号に掲げる金融指標に係る同条第二十二項第二号に掲げる取引のうち、当該登録金融機関が当該取引の相手方から金銭を受領し、これに対して約定数値と現実数値の差に基づいて算出される金銭を支払うことを約する行為(同条第二十五項第二号に掲げる金融指標に係る変動により当該相手方があらかじめ支払つた金銭の額を上回る損失を受けるおそれがないものに限る。)を行う業務
- a person who conducts agency service for a Registered Financial Institution and who is listed in the following: among transactions listed in Article 2(22)(ii) pertaining to Financial Indicators listed in Article 2(25)(ii), business to conduct acts wherein said Registered Financial Institution promises to receive money from the other party of transactions and in turn pays the amount of money calculated based on the difference between the Agreed Figure and the Actual Figure (limited to cases where said other party has no risk of receiving a loss exceeding the amount of money he/she had paid in advance due to fluctuation in Financial Indicators listed in Article 2(25)(ii));
- 第百二十四条第一項第三号に掲げる場合において、投資法人が投資口の払戻しをしたときは、当該払戻しにより金銭の交付を受けた者及び当該払戻しに関する職務を行つた業務執行者(執行役員その他当該執行役員の行う業務の執行に職務上関与した者として内閣府令で定めるものをいう。以下この条及び次条第一項において同じ。)は、当該投資法人に対し、連帯して、当該金銭の交付を受けた者が交付を受けた金銭の額に相当する金銭を支払う義務を負う。
- When an Investment Corporation has refunded Investment Equity in the case referred to in Article 124, paragraph (1), item (iii), the person who has received monies in said refund or the Executing Person (meaning a corporate officer and other persons specified by a Cabinet Office Ordinance as having been involved in the execution of the operations conducted by the corporate officer in the performance of their duties; hereinafter the same shall apply in this Article and paragraph (1) of the following Article) who carried out the duties related to said refund shall be jointly and severally liable to pay said Investment Corporation the amount of monies equivalent to the amount received by the person who has received the refund.
- 貢献は、この規則の第Ⅲ.3条に従ってユーロで定義される。事務局長は、各事業年度の年初において、その拠出金額を加盟者に通知する。加盟者の貢献への義務は、ユーロで示される。事務局長と関連する加盟者の合意により、イーター機構の利便により正当化できる場合は、貢献のある部分は貢献時に適用される交換レートで同等の金額を加盟者の通貨によりなされる。加盟者は、それぞれの拠出金額を、第Ⅲ.19条に規定された実施方法に従って支払う。
- The contributions shall be defined in Euros in accordance with Article III.3 of these Regulations. The Director-General shall, at the beginning of each financial year, notify the Members of the amount of their contributions. The Members’ obligations to contribute shall be in Euros. By agreement between the Director-General and the Party concerned and where justified in the interests of the ITER Organization, some part of the contribution may be made in the currency of the Member of equal value according to the currency exchange rates applying at the time of the contribution. Members shall make their contribution in accordance with and following the schedule to be set out in the Implementing Measures provided for in Article III.19.
- 第一項の規定による支払の請求を受けて私的録音録画補償金が支払われた特定機器により同項の規定による支払の請求を受けて私的録音録画補償金が支払われた特定記録媒体に私的録音又は私的録画を行う者は、第三十条第二項の規定にかかわらず、当該私的録音又は私的録画を行うに当たり、私的録音録画補償金を支払うことを要しない。ただし、当該特定機器又は特定記録媒体が前項の規定により私的録音録画補償金の返還を受けたものであるときは、この限りでない。
- The provisions of Article 30, paragraph (2) notwithstanding, a person who, by means of a designated recording machine for which payment of compensation for private sound and visual recordings has been requested pursuant to the provisions of paragraph (1) and paid, makes a private sound recording or a private visual recording on a designated recording medium for which payment of compensation for private sound and visual recordings has been requested pursuant to the provisions of paragraph (1) and paid, shall not be required to pay compensation for said private sound recording or private visual recording; provided, however, that the foregoing shall not apply where said designated recording machine or designated recording medium is one with respect to which the compensation for private sound and visual recordings has been refunded pursuant to the provisions of the preceding paragraph.
- 法第二条第二十一項第四号に掲げる取引及び外国市場デリバティブ取引であって同号に掲げる取引と類似の取引 当事者の一方が相手方に支払うこととなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法並びに当事者の一方が相手方から受け取ることとなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項、当事者が元本として定めた金額並びに受渡日
- transactions listed in Article 2, paragraph (21), item (iv) of the Act, and Exchange-Traded Derivatives Transactions in a Foreign Market similar to transactions listed in that item: the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of said amount of money, the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be received by one party from the other party and the method of the calculation of said amount of money, the term of a transaction or any other matters to properly indicate the contents of said transaction, the amount agreed upon by the parties as the principal, and the date of delivery;
- 居宅要支援被保険者が指定地域密着型介護予防サービス事業者から指定地域密着型介護予防サービスを受けたときは、市町村は、当該居宅要支援被保険者が当該指定地域密着型介護予防サービス事業者に支払うべき当該指定地域密着型介護予防サービスに要した費用について、地域密着型介護予防サービス費として当該居宅要支援被保険者に対し支給すべき額の限度において、当該居宅要支援被保険者に代わり、当該指定地域密着型介護予防サービス事業者に支払うことができる。
- When an Insured In-Home Person Requiring Support receives Designated Preventive Service of Long-Term Care from a Designated Provider of Community-Based Preventive Service of Long-Term Care, a Municipality may pay the expense required for said Designated Preventive Service of Long-Term Care that said Insured In-Home Person Requiring Support should pay to said Designated Provider of a Preventive Service to Long-Term Care, to said Designated Provider of a Preventive Service to Long-Term Care on behalf of said Insured In-Home Person Requiring Support within the limit of the amount to be paid to said Insured In-Home Person Requiring Support as an Allowance for Preventive Long-Term Care Service.
- 当該内国法人に係る国外支配株主等が二以上ある場合における法第六十六条の五第一項の規定の適用については、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、国外支配株主等の資本持分又は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は、それぞれ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、国外支配株主等の資本持分又は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を合計した金額によるものとする。
- With respect to the application of the provisions of Article 66-5, paragraph (1) of the Act where there are two or more foreign controlling shareholders, etc. of said domestic corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively.
- 当該連結法人に係る国外支配株主等が二以上ある場合における法第六十八条の八十九第一項の規定の適用については、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、国外支配株主等の資本持分又は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は、それぞれ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、国外支配株主等の資本持分又は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を合計した金額によるものとする。
- With respect to the application of the provisions of Article 68-89, paragraph (1) of the Act where there are two or more foreign controlling shareholders, etc. of a consolidated corporation, the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc. shall be based on the sum of the average balance of liabilities regarding the liabilities owed to foreign controlling shareholders, etc. and fund providers, etc., equity interest held by foreign controlling shareholders, etc. and the amount of interest on liabilities, etc. to be paid to foreign controlling shareholders, etc. and fund providers, etc., respectively.
- 施設給付決定保護者が指定知的障害児施設等から指定施設支援を受けたとき(当該施設給付決定保護者が当該指定知的障害児施設等に施設受給者証を提示したときに限る。)は、都道府県は、当該施設給付決定保護者が当該指定知的障害児施設等に支払うべき当該指定施設支援に要した費用(特定費用を除く。)について、障害児施設給付費として当該施設給付決定保護者に支給すべき額の限度において、当該施設給付決定保護者に代わり、当該指定知的障害児施設等に支払うことができる。
- When a Recognized Beneficiary Guardian has received Designated Institutional Support from a Designated Institution for Mentally Retarded Children, etc. (limited to the cases where said Recognized Beneficiary Guardian has presented his/her Institutional Beneficiary Certificate to said Designated Institution for Mentally Retarded Children, etc.), the prefectural government may pay expenses spent for said Designated Institutional Support that are payable by said Recognized Beneficiary Guardian to said Designated Institution for Mentally Retarded Children, etc. (excluding Specified Expenses), in lieu of said guardian, to said Designated Institution for Mentally Retarded Children, etc., within the limit of the amount payable to said Recognized Beneficiary Guardian as the Institutional Benefits for Disabled Children.
- 年金たる保険給付を受ける権利を有する者が死亡したためその支給を受ける権利が消滅したにもかかわらず、その死亡の日の属する月の翌月以後の分として当該年金たる保険給付の過誤払が行われた場合において、当該過誤払による返還金に係る債権(以下この条において「返還金債権」という。)に係る債務の弁済をすべき者に支払うべき保険給付があるときは、厚生労働省令で定めるところにより、当該保険給付の支払金の金額を当該過誤払による返還金債権の金額に充当することができる。
- Where a person entitled to the right to receive insurance benefits in pension form has died, and despite the extinguishment of that right as a result of the death of said person, insurance benefits in pension form have been paid by mistake for a period from the month following the month containing the day of the death, if there are any insurance benefits payable to the person who is obliged to repay the debt pertaining to the claim for refund arising from such payment by mistake (hereinafter referred to as the "claim for refund" in this Article), the amount of money paid as said insurance benefits may be appropriated to the amount of the claim for refund arising from said payment by mistake, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare.
- 市町村は、指定障害福祉サービス事業者等から介護給付費又は訓練等給付費の請求があったときは、第三項の厚生労働大臣が定める基準及び第四十三条第二項の厚生労働省令で定める指定障害福祉サービスの事業の設備及び運営に関する基準(指定障害福祉サービスの取扱いに関する部分に限る。)又は第四十四条第二項の厚生労働省令で定める指定障害者支援施設等の設備及び運営に関する基準(施設障害福祉サービスの取扱いに関する部分に限る。)に照らして審査の上、支払うものとする。
- When a designated welfare service business operator, etc. has demanded nursing care payment or payment for training etc., a municipality shall pay the payments after examining such demand in light of the standard specified by Minister of Health, Labour and Welfare set forth in paragraph 3 and the standard concerning facilities and operation of designated welfare service for persons with disabilities prescribed in Ordinance of the Ministry of Health, Labour and Welfare set forth in paragraph 2 of Article 43 (limited within the part concerning treatment of designated welfare service for persons with disabilities) or the standard concerning facilities and operation of designated support facilities welfare service for persons with disabilities prescribed in Ordinance of the Ministry of Health, Labour and Welfare set forth in paragraph 2 of Article 44 (limited within the part concerning treatment of designated support facilities for persons with disabilities).
- 国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号(補助的行為等)に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。
- Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act.
- 年金たる保険給付の支給を停止すべき事由が生じたにもかかわらず、その停止すべき期間の分として年金たる保険給付が支払われたときは、その支払われた年金たる保険給付は、その後に支払うべき年金たる保険給付の内払とみなすことができる。年金たる保険給付を減額して改定すべき事由が生じたにもかかわらず、その事由が生じた月の翌月以後の分として減額しない額の年金たる保険給付が支払われた場合における当該年金たる保険給付の当該減額すべきであつた部分についても、同様とする。
- When, notwithstanding that grounds have arisen for suspending the payment of insurance benefits in pension form, any part of the insurance benefits in pension form has been paid for a period for which the payment should have been suspended, the insurance benefits which have been paid may be deemed to be a down payment on the insurance benefits in pension form which are to be paid subsequently. When, notwithstanding that grounds have arisen for reducing and revising the amount of insurance benefits in pension form, the insurance benefits in pension form have been paid without reduction for a period from the month following the month in which the grounds arose, the same shall apply to such portion by which said insurance benefits in pension form should have been reduced.
- 前項及び次条第二項に規定する「口座間送金決済」とは、電子記録債権(保証記録に係るもの及び特別求償権を除く。以下この節において同じ。)に係る債務について、電子債権記録機関、債務者及び銀行等の合意に基づき、あらかじめ電子債権記録機関が当該銀行等に対し債権記録に記録されている支払期日、支払うべき金額、債務者口座及び債権者口座に係る情報を提供し、当該支払期日に当該銀行等が当該債務者口座から当該債権者口座に対する払込みの取扱いをすることによって行われる支払をいう。
- The phrase 'Settlement of remittances between accounts' prescribed in the preceding paragraph and paragraph (2) of the next Article means a form of payment, used with regard to the obligation pertaining to Electronically Recorded Monetary Claims (excluding those pertaining to the guaranty record and Special Right to Obtain Reimbursement; hereinafter the same shall apply in this section), in which, based on the agreement between the Electronic Monetary Claim Recording Institution, obligor and banks, etc., the institution provides said banks, etc. with information, in advance, regarding the date of payment that is recorded in the Monetary Claims Records, the amount to be paid, and the obligor's and Obligee's Accounts; and on the date of payment, those banks, etc. make transfer a payment from said Obligor's Account to said Obligee's Account.
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた有価証券の利率等若しくは有価証券指標の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金利若しくは有価証券の利率等若しくは通貨の価格若しくは有価証券指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は有価証券を授受することを約するものを含む。)又はこれに類似する取引
- transactions wherein the parties mutually promise that, using the amount the parties agreed to as the principal, one of the parties will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. of Securities or of a Securities Indicator agreed with the other party, and the other party will pay the amount of money calculated based on the rate of change in the agreed period of the money rate, the interest rate, etc. of Securities, the value of currencies, or a Securities Indicator agreed with the former party (including transactions wherein the parties promise that, in addition to payment of such amounts, they will also pay or receive the amount of money or Securities that amounts to the agreed principal), or transactions similar thereto; and
- 回路配置の創作者等又はその許諾を得た者が当該回路配置について設定登録前に業として第二条第三項第二号に掲げる行為をした場合において、その行為の後当該回路配置についての設定登録前に当該回路配置を模倣した回路配置(以下この項及び第四項において「模倣回路配置」という。)であることを知つて業として模倣回路配置を利用した者は、当該回路配置の創作者等に対し、当該回路配置について設定登録がされた場合にその利用に対し通常支払うべき金銭の額に相当する額の補償金を支払う責めに任ずる。
- In the case where a creator, etc. of a layout-design or a person with authorization therefrom had performed the acts listed in Article 2, paragraph (3), item (ii) in the course of trade prior to the registration of establishment with respect to said layout-design, and if, during the period after such act had been performed until the registration of establishment is made, any person who was aware that a layout-design was imitating said layout-design (hereinafter referred to as an 'imitated layout-design' in this paragraph and paragraph (4)) and exploited such imitated layout-design in the course of trade, such person shall, if a registration of establishment for said layout-design is made, be liable to pay compensation equivalent to the amount he/she normally is required to pay through such exploitation to the creator, etc. of said layout-design.
- 市町村は、指定地域密着型介護予防サービス事業者から地域密着型介護予防サービス費の請求があったときは、第二項各号の厚生労働大臣が定める基準又は第四項の規定により市町村が定める額並びに第百十五条の十三第二項又は第四項に規定する指定地域密着型介護予防サービスに係る介護予防のための効果的な支援の方法に関する基準及び指定地域密着型介護予防サービスの事業の設備及び運営に関する基準(指定地域密着型介護予防サービスの取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality shall, when a Designated Provider of Community-Based Service for Preventive Long-Term Care requests an Allowance for Community-Based Preventive Long-Term Care Service, pay said allowance after conducting an examination according to standards provided by the Minister of Health, Labour, and Welfare as set forth in each item of paragraph (2) or the amount determined by the Municipality pursuant to the provisions of paragraph (4), the standards concerning effective support methods for Prevention of Long-Term Care pertaining to a Designated Community-Based Preventive Service of Long-Term Care as prescribed in Article 115-13, paragraph (2) or paragraph (4), and standards concerning facilities and management of a Designated Community-Based Service for Preventive Long-Term Care Business (limited to the part concerning the handling of Designated Community-Based Preventive Service of Long-Term Care).
- 職業訓練(公共職業能力開発施設又は職業能力開発総合大学校の行うものに限る。)又は職業講習を受ける労働者に対して、当該職業訓練又は職業講習を受けることを容易にし、又は促進するために必要な交付金を支給すること及びその雇用する労働者に職業能力開発促進法第十一条に規定する計画に基づく職業訓練、認定職業訓練その他の職業訓練を受けさせる事業主(当該職業訓練を受ける期間、労働者に対し所定労働時間労働した場合に支払われる通常の賃金を支払う事業主に限る。)に対して、必要な助成を行うこと。
- Providing workers who take vocational training (limited to training conducted by public human resources development facilities or the Polytechnic University) or a vocational course, with the necessary grant for facilitating or promoting their taking of said vocational training or vocational course and providing necessary aid for business operators (limited to those who pay workers the wages usually payable for prescribed working hours, for the period during which the workers take vocational training) who allow the workers they employ to take vocational training based on the plan prescribed in Article 11 of the Human Resources Development Promotion Act, authorized vocational training or other vocational training;
- 国内において第百六十一条第二号(国内源泉所得)に規定する事業を行う非居住者又は外国法人が同号に掲げる対価につき第二百十二条第一項(源泉徴収義務)の規定により所得税を徴収された場合には、政令で定めるところにより、当該非居住者又は外国法人が当該所得税を徴収された対価のうちから当該事業のために人的役務の提供をする非居住者に対してその人的役務の提供につき支払う第百六十一条第八号イ又はハに掲げる給与又は報酬について、その支払の際、同項の規定による所得税の徴収が行われたものとみなす。
- Where income tax has been collected pursuant to the provision of Article 212(1) (Withholding Liability) from a nonresident or foreign corporation who conducts, in Japan, a business prescribed in Article 161(ii) (Domestic Source Income) with respect to the consideration listed in the said item, pursuant to the provision of a Cabinet Order, it shall be deemed that with respect to the pay or remuneration listed in Article 161(viii)(a) or (c) that is to be paid from the consideration, for which income tax has been collected from the nonresident or foreign corporation, to a nonresident engaged in providing personal services for the said business for the provision of personal services, income tax has been collected pursuant to the provision of Article 212(1) at the time of payment of the pay or remuneration.
- 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.
- 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.
- 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.
- 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).
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた金融商品(第二十四項第三号に掲げるものを除く。)の利率等若しくは金融指標の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金融商品(同号に掲げるものを除く。)の利率等若しくは金融指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は金融商品を授受することを約するものを含む。)又はこれに類似する取引
- transactions wherein the parties mutually promise that, using the amount the parties have agreed to as the principal, one of the parties will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. of the Financial Instruments (excluding those listed in Article 2(24)(iii)) or of a Financial Indicator agreed with the other party, and the other party will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. of the Financial Instruments (excluding those listed in Article 2(24)(iii)) or of a Financial Indicator agreed with the former party (including transactions wherein the parties promise that, in addition to the payment of such amounts, they will also pay, deliver or receive the amount of money or financial instruments that amounts to the agreed principal), or any other similar transactions;
- 居宅要支援被保険者が指定介護予防支援事業者から指定介護予防支援を受けたとき(当該居宅要支援被保険者が、厚生労働省令で定めるところにより、当該指定介護予防支援を受けることにつきあらかじめ市町村に届け出ている場合に限る。)は、市町村は、当該居宅要支援被保険者が当該指定介護予防支援事業者に支払うべき当該指定介護予防支援に要した費用について、介護予防サービス計画費として当該居宅要支援被保険者に対し支給すべき額の限度において、当該居宅要支援被保険者に代わり、当該指定介護予防支援事業者に支払うことができる。
- When an Insured In-Home Person Requiring Support receives Designated Support for Prevention of Long-Term Care from a Designated Provider of Preventive Support of Long-Term Care (limited to a case when said Insured In-Home Person Requiring Support has notified in advance the Municipality pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare of receipt of said Designated Support for Prevention of Long-Term Care), a Municipality may pay the expenses required for said Designated Support for Prevention of Long-Term Care that said Insured In-Home Person Requiring Support should pay to said Designated Provider of Support for Prevention of Long-Term Care, to said Designated Provider of Preventive Support of Long-Term Care on behalf of said Insured In-Home Person Requiring Support within the limit of the amount to be paid to said Insured In-Home Person Requiring Support as an Allowance for Preventive Long-Term Care Service Plan.
- 居宅要介護被保険者が指定居宅介護支援事業者から指定居宅介護支援を受けたとき(当該居宅要介護被保険者が、厚生労働省令で定めるところにより、当該指定居宅介護支援を受けることにつきあらかじめ市町村に届け出ている場合に限る。)は、市町村は、当該居宅要介護被保険者が当該指定居宅介護支援事業者に支払うべき当該指定居宅介護支援に要した費用について、居宅介護サービス計画費として当該居宅要介護被保険者に対し支給すべき額の限度において、当該居宅要介護被保険者に代わり、当該指定居宅介護支援事業者に支払うことができる。
- When an Insured In-Home Person Requiring Long-Term Care receives Designated In-Home Long-Term Care Support from a Designated In-Home Long-Term Care Support Provider (limited to a case when said Insured In-Home Person Requiring Long-Term Care has notified the Municipality in advance to receive said Designated In-Home Long-Term Care Support pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare), the Municipality may pay to said Designated In-Home Long-Term Care Support Provider on behalf of said Insured In-Home Person Requiring Long-Term Care the expenses required for said Designated In-Home Long-Term Care Support that said Insured In-Home Person Requiring Long-Term Care should pay to said Designated In-Home Long-Term Care Support Provider.
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた有価証券の利率等又は有価証券指標(有価証券の利率等及びこれに基づいて算出した数値を除く。ニ及び次号ホにおいて同じ。)の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金利若しくは有価証券の利率等又は通貨の価格若しくは有価証券指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は有価証券を授受することを約するものを含む。)
- transactions wherein the parties mutually promise that, using the amount of money the parties agreed to as the principal, one of the parties will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. of Securities or of a Securities Indicator (excluding interest rate, etc. of Securities and figures calculated based on them; the same shall apply in sub-items (d) and (e) in the following item) agreed with the other party, and the other party will pay the amount of money calculated based on the rate of change in the agreed period of the money rate, the interest rate, etc. of Securities, the value of currencies, or a Securities Indicator agreed with the former party (including transactions wherein the parties promise that, in addition to payment of such amounts, they will also pay or receive the amount of money or Securities that amounts to the agreed principal); and
- 市町村は、介護保険施設から施設介護サービス費の請求があったときは、第二項の厚生労働大臣が定める基準及び第八十八条第二項に規定する指定介護老人福祉施設の設備及び運営に関する基準(指定介護福祉施設サービスの取扱いに関する部分に限る。)、第九十七条第三項に規定する介護老人保健施設の設備及び運営に関する基準(介護保健施設サービスの取扱いに関する部分に限る。)又は第百十条第二項に規定する指定介護療養型医療施設の設備及び運営に関する基準(指定介護療養施設サービスの取扱いに関する部分に限る。)に照らして審査した上、支払うものとする。
- A Municipality, when a Facility Covered by Long-Term Care Insurance requests an Allowance for Long-Term Care Facility Service, shall pay said allowance after conducting an examination according to the standards determined by the Minister of Health, Labour, and Welfare as set forth in paragraph (2), the standards concerning facilities and management of a Designated Facility Covered by Public Aid Providing Long-Term Care to the Elderly as prescribed in Article 88, paragraph (2) (limited to the part concerning the handling of Designated Facility Service for Long-Term Care Covered by Public Aid), the standards concerning facilities and management of a Long-Term Care Health Facility as prescribed in Article 97, paragraph (3) (limited to the part concerning the handling of a Long-Term Care Health Facility Service), and standards concerning facilities and management of a Designated Medical Long-Term Care Sanatorium as prescribed in Article 110, paragraph (2) (limited to the part concerning the handling of a Designated Sanatorium Service for Long-Term Care).
- 国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号(補助的行為等)に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。
- Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan.
- 使用者は、第一項から第三項までの規定による有給休暇の期間については、就業規則その他これに準ずるもので定めるところにより、平均賃金又は所定労働時間労働した場合に支払われる通常の賃金を支払わなければならない。ただし、当該事業場に、労働者の過半数で組織する労働組合がある場合においてはその労働組合、労働者の過半数で組織する労働組合がない場合においては労働者の過半数を代表する者との書面による協定により、その期間について、健康保険法(大正十一年法律第七十号)第九十九条第一項に定める標準報酬日額に相当する金額を支払う旨を定めたときは、これによらなければならない。
- For the period of paid leave under the provisions of paragraphs (1) through (3) inclusive, the employer shall, in accordance with the rules of employment or the equivalent thereto, pay either the average wage or the amount of wages that would normally be paid for working the prescribed working hours; provided, however, that when there is a written agreement either with a labor union organized by a majority of the workers at the workplace concerned (in the case that where 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), which provides for the payment for the period of a sum equivalent to the daily amount of standard remuneration provided for under paragraph (1) of Article 99 of the Health Insurance Law (Act No. 70 of 1922), such agreement shall be complied with.
- 第百七十二条の三第二項本文の規定により再生計画案の決議を再生債権を有する者と約定劣後再生債権を有する者とに分かれて行う場合において、再生債権を有する者又は約定劣後再生債権を有する者のいずれかについて同条第一項各号のいずれかに掲げる同意を得られなかったため再生計画案が可決されなかったときにおいても、裁判所は、再生計画案を変更し、その同意が得られなかった種類の債権を有する者のために、破産手続が開始された場合に配当を受けることが見込まれる額を支払うことその他これに準じて公正かつ衡平に当該債権を有する者を保護する条項を定めて、再生計画認可の決定をすることができる。
- Where a resolution on a proposed rehabilitation plan shall be adopted separately by holders of rehabilitation claims and holders of consensually-subordinated rehabilitation claims pursuant to the provision of the main clause of Article 172-3(2), even if the proposed rehabilitation plan is not approved due to the fact that either of the consents listed in the items of paragraph (1) of said Article has not been obtained among either of the holders of rehabilitation claims or holders of consensually-subordinated rehabilitation claims, the court may make an order of confirmation of the rehabilitation plan by modifying the proposed rehabilitation plan, and in the interest of the holders of either category of claims among whom consent has not been obtained, by specifying a clause that the holders of such claims shall be paid the amount of distribution that they are expected to receive if bankruptcy proceedings are commenced, or any other equivalent clauses to protect the holders of these claims in a fair and equitable manner.
- 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収)」とあるのは「源泉徴収)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十二条第一項の」と、同法第二百十四条第一項中「源泉徴収義務)」とあるのは「源泉徴収義務)及び租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」とする。
- Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the said nonresident: in Article 172(1) of the said Act, the phrase 'Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations)' shall be deemed to be replaced with 'Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' and the phrase 'Part IV, Chapter V' shall be deemed to be replaced with 'Part IV, Chapter V or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation'; in Article 214(1), the phrase 'Article 212(1) (Withholding Liability)' shall be deemed to be replaced with 'Article 212(1) (Withholding Liability) and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services).'
- 再生計画認可の決定の確定時までに弁済期が到来する住宅資金貸付債権の元本(再生債務者が期限の利益を喪失しなかったとすれば弁済期が到来しないものを除く。)及びこれに対する再生計画認可の決定の確定後の住宅約定利息(住宅資金貸付契約において定められた約定利率による利息をいう。以下この条において同じ。)並びに再生計画認可の決定の確定時までに生ずる住宅資金貸付債権の利息及び不履行による損害賠償 その全額を、再生計画(住宅資金特別条項を除く。)で定める弁済期間(当該期間が五年を超える場合にあっては、再生計画認可の決定の確定から五年。第三項において「一般弁済期間」という。)内に支払うこと。
- Principal of a home loan claim that will become due by the time when an order of confirmation of the rehabilitation plan becomes final and binding (excluding one that will not become due by that time if the rehabilitation debtor does not forfeit the benefit of time) and agreed interest on home loan (meaning an interest at an agreed interest rate under the home loan contract; hereinafter the same shall apply in this Article) to be accrued from such principal after an order of confirmation of the rehabilitation plan becomes final and binding, as well as interest on a home loan claim to be accrued and any damages for default to be incurred by the time when an order of confirmation of the rehabilitation plan becomes final and binding: These claims shall be paid in full within the payment period specified in a rehabilitation plan (excluding special clauses on home loan) (or within five years after an order of confirmation of the rehabilitation plan becomes final and binding if said period exceeds five years; referred to as the 'general period for payment' in paragraph (3))
- 次の各号に掲げる者で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつき納税地の所轄税務署長の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その支払をする者は、その証明書が効力を有している間にその証明書を提示した者に対して支払う当該国内源泉所得については、第二百十二条第一項(源泉徴収義務)の規定にかかわらず、所得税を徴収して納付することを要しない。
- Where a person listed in each of the following items, who satisfies the requirements specified by a Cabinet Order and who receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment, certifying that the person who receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the person has presented the certificate to the person who pays the domestic source income, the person who makes payment, notwithstanding the provision of Article 212(1) (Withholding Liability), shall not be required to collect and pay income tax with respect to the domestic source income to be paid to the person who has presented the certificate while the certificate remains valid:
- 法第二百十五条(非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号(国内源泉所得)に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。
- The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration.
- 居宅要介護被保険者が指定居宅サービス事業者から指定居宅サービスを受けたとき(当該居宅要介護被保険者が第四十六条第四項の規定により指定居宅介護支援を受けることにつきあらかじめ市町村に届け出ている場合であって、当該指定居宅サービスが当該指定居宅介護支援の対象となっている場合その他の厚生労働省令で定める場合に限る。)は、市町村は、当該居宅要介護被保険者が当該指定居宅サービス事業者に支払うべき当該指定居宅サービスに要した費用について、居宅介護サービス費として当該居宅要介護被保険者に対し支給すべき額の限度において、当該居宅要介護被保険者に代わり、当該指定居宅サービス事業者に支払うことができる。
- When an Insured In-Home Person Requiring Long-Term Care is provided Designated In-Home Service (limited to a case when said Insured In-Home Person Requiring Long-Term Care has notified the Municipality to receive Designated In-Home Long-Term Care Support pursuant to the provisions of Article 46, paragraph (4) in advance, that said Designated In-Home Service is subject to said Designated In-Home Long-Term Care Support and other cases as determined by an Ordinance of the Ministry of Health, Labour, and Welfare) by a Designated In-Home Service Provider, the Municipality may pay expenses required for said Designated In-Home Service that said Insured In-Home Person Requiring Long-Term Care should pay to said Designated In-Home Service Provider on behalf of said Insured In-Home Person Requiring Long-Term Care to said Designated In-Home Service Provider within the specified limit of the amount that shall be paid to said Insured In-Home Person Requiring Long-Term Care as Allowance for In-Home Long-Term Care Service.
- 要介護被保険者が指定地域密着型サービス事業者から指定地域密着型サービスを受けたとき(当該要介護被保険者が第四十六条第四項の規定により指定居宅介護支援を受けることにつきあらかじめ市町村に届け出ている場合であって、当該指定地域密着型サービスが当該指定居宅介護支援の対象となっている場合その他の厚生労働省令で定める場合に限る。)は、市町村は、当該要介護被保険者が当該指定地域密着型サービス事業者に支払うべき当該指定地域密着型サービスに要した費用について、地域密着型介護サービス費として当該要介護被保険者に対し支給すべき額の限度において、当該要介護被保険者に代わり、当該指定地域密着型サービス事業者に支払うことができる。
- When an Insured Person Requiring Long-Term Care receives Designated Community-Based Service from a Designated Community-Based Service Provider (limited to a case when said Insured Person Requiring Long-Term Care notifies the Municipality regarding the receiving of Designated In-Home Long-Term Care Support pursuant to the provision of Article 46, paragraph (4) in advance, and a case when said Designated Community-Based Service is subject to said Designated In-Home Long-Term Care Support, or other cases as determined by an Ordinance of the Ministry of Health, Labour, and Welfare), the Municipality may pay the expenses required for said Designated Community-Based Service that are to be paid to said Designated Community-Based Service Provider by said Insured Person Requiring Long-Term Care on behalf of said Insured Person Requiring Long-Term Care within the limit of the amount to be paid to said Insured Person Requiring Long-Term Care as an Allowance for Community-Based Long-Term Care Service.
- 第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等(第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。)の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。
- With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase 'excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as 'interest, etc.' ' shall be deemed to be replaced with 'excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as 'interest, etc.''; in Article 3(3), the phrase 'interest, etc. receivable' shall be deemed to be replaced with 'interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable'; in Article 3-2, the phrase 'a domestic corporation or a foreign corporation having permanent establishments in Japan' shall be deemed to be replaced with 'nonresident or foreign corporation,' the phrase 'interest, etc. payable' shall be deemed to be replaced with 'interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3),' and the phrase 'the said interest, etc.' shall be deemed to be replaced with 'the said interest.'
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた金融商品(法第二条第二十四項第二号に掲げるもの又は同項第五号に掲げるもの(同項第二号に掲げるものに係るものに限る。)に限る。)の利率等若しくは金融指標の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金融商品(同号に掲げるもの又は同項第五号に掲げるもの(同項第二号に掲げるものに係るものに限る。)に限る。)の利率等若しくは金融指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は金融商品を授受することを約するものを含む。)又はこれに類似する取引
- transactions wherein the parties mutually promise that, using the amount the parties have agreed to as the principal, the first party will pay the amount of money calculated based on the rate of change during the agreed-upon period in the Interest Rate, etc. for the Financial Instruments (limited to those listed in Article 2, paragraph (24) item (ii) of the Act or those listed in item (v) of that paragraph (limited to those pertaining to those listed in item (ii) of that paragraph)) or in the Financial Indicator agreed upon with the second party, and the second party will pay the amount of money calculated based on the rate of change during the agreed-upon period in the Interest Rate, etc. for the Financial Instruments (limited to those listed in that item or those listed in item (v) of that paragraph (limited to those pertaining to those listed in item (ii) of that paragraph)) or in the Financial Indicator agreed upon with the first party (including a transaction wherein the parties promise that, in addition to the payment of such amounts, they will also pay and deliver and receive the amount of money or Financial Instruments equivalent to the amount agreed as the principal), or any other transaction equivalent thereto;
- 政府は、雇用保険に係る保険関係が成立している事業の事業主がその事業に高年齢労働者(厚生労働省令で定める年齢以上の労働者をいう。以下同じ。)を使用する場合には、政令で定めるところにより、その事業に係る一般保険料の額を、前条第一項の規定にかかわらず、同項の規定による額から、事業主がその事業に使用する高年齢労働者に支払う賃金の総額(厚生労働省令で定める事業については、厚生労働省令で定めるところにより算定した額。第十五条の二及び第十九条の二において「高年齢者賃金総額」という。)に雇用保険率(その率が次条第五項又は第八項の規定により変更されたときは、その変更された率。同条第四項を除き、以下同じ。)を乗じて得た額を超えない額を減じた額とすることができる。
- If the business operator of a business in respect of which the insurance relation pertaining to employment insurance has been established employs an older worker (meaning a worker at or over the age specified by the Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply hereinafter), the government may, as specified by a Cabinet Order, acknowledge the amount obtained by reducing, from the amount prescribed in paragraph (1) of the preceding Article, notwithstanding the provision of the same paragraph, the amount not exceeding the amount obtained by multiplying the total amount of wages paid by the business operator to the older workers employed for the business (or, in case of the businesses specified by the Ordinance of the Ministry of Health, Labour and Welfare, the amount calculated pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare; in Article 15-2 and Article 19-2 referred to as the "total wages of older workers") by the employment insurance rate (or, if such rate has been modified pursuant to the provision of the following Article, paragraph (5) or (8), such modified rate; the same shall apply hereinafter except in case of the same Article, paragraph (4)), as the amount of the general insurance premiums pertaining to such business.
- 会社法第四百五十七条(配当財産の交付の方法等)の規定は、特定目的会社の利益の配当及び中間配当の場合について準用する。この場合において、同条第一項中「配当財産(第四百五十五条第二項の規定により支払う金銭及び前条の規定により支払う金銭を含む。」とあるのは「資産流動化法第百十四条第一項の規定により配当する金銭(中間配当の場合にあっては、分配する金銭。」と、「株主名簿」とあるのは「特定社員名簿又は優先出資社員名簿」と、「株主(登録株式質権者を含む。」とあるのは「社員(登録特定出資質権者及び登録優先出資質権者を含む。」と、「株主が」とあるのは「社員が」と、同条第二項及び第三項中「配当財産」とあるのは「金銭」と、「株主」とあるのは「社員」と読み替えるものとする。
- The provisions of Article 457 (Methods of Delivery of Dividend Property) of the Companies Act shall apply mutatis mutandis to the cases where distributions of profits or Payments of Interim Dividends of a Specific Purpose Company are implemented. In this case, the phrases 'The Dividend Property (including monies paid pursuant to the provisions of Article 455(2) and monies paid pursuant to the provisions of the preceding Article,' 'the shareholder registry,' 'the shareholders (including Registered Pledgees of Shares,' and 'the shareholders' in Article 457(1) of the Companies Act shall be deemed to be replaced with 'Monies to be distributed pursuant to the provisions of Article 114(1) of the Asset Securitization Act (when there are to be Payments of Interim Dividends, the monies to be distributed,' 'Specified Equity Member Registry or Preferred Equity Member Registry,' 'the members (including Registered Pledgees of Specified Equity and Registered Pledgees of Preferred Equity,' and 'the members,' respectively, and the terms 'Dividend Surplus' and 'shareholders' in Article 457(2) and (3) of the Companies Act shall be deemed to be replaced with 'monies' and 'members,' respectively.
- 第百十四条第一項の規定に違反して特定目的会社が同項の規定による利益の配当をした場合又は第百十五条第三項の規定に違反して中間配当をした場合には、当該行為により配当する金銭(以下この款において「配当金」という。)の額(同項の規定に違反して中間配当をした場合にあっては分配する金銭(以下この款において「分配金」という。)の額。以下この条において同じ。)の交付を受けた者並びに当該利益の配当又は中間配当に関する職務を行った取締役(当該取締役の行う利益の配当又は中間配当に職務上関与した者として内閣府令で定めるものを含む。)及び次の各号に掲げる者は、当該特定目的会社に対し、連帯して、当該配当金の額の交付を受けた者が交付を受けた配当金の額に相当する金銭を支払う義務を負う。
- In cases where a Specific Purpose Company has distributed profits pursuant to Article 114(1) in violation of Article 114(1) or made Payments of Interim Dividends in violation of Article 115(3), the persons who have received monies distributed as dividends by such an act (hereinafter such monies shall be referred to as 'Cash Dividends' in this Subsection) (in cases where the Payments of Interim Dividends are made in violation of Article 115(3), monies distributed (hereinafter such monies shall be referred to as 'Cash Distributions' in this Subsection); hereinafter the same shall apply in this Article) and the directors who performed the duties related to the distribution of profits or Payment of Interim Dividends (including any person specified by a Cabinet Office Ordinance as having been involved, in the course of his/her duties, in the distribution of profits or Payment of Interim Dividends effected by said directors) as well as the following persons shall jointly and severally have an obligation to pay monies equivalent to the amount of Cash Dividends received by the persons who have received monies distributed as dividends:
- 特定目的会社が中間配当をした場合において、当該中間配当をした日の属する事業年度(その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度)に係る計算書類につき第百四条第二項の承認を受けた時(同条第四項前段に規定する場合にあっては、同項後段の報告をした時)における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該中間配当に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額(当該超過額が当該中間配当の分配金の額を超える場合にあっては、当該分配金の額)を支払う義務を負う。ただし、当該取締役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。
- In cases where a Specific Purpose Company makes Payments of Interim Dividends, when the sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive exceeds the amount listed in Article 114(1)(i) as of the time when the Specific Purpose Company has obtained approval under Article 104(2) for the Financial Statements pertaining to the business year (if the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year) (in the case referred to in the first sentence of Article 104(4), the time when the report under the second sentence of that paragraph has been made) that contains the date on which said Payments of Interim Dividends were made, the directors who performed the duties related to said Payments of Interim Dividends shall jointly and severally have an obligation to pay such excess amount (in cases where said excess amount exceeds the amount of Cash Distributions of said Payments of Interim Dividends, said amount of Cash Distributions) to said Specific Purpose Company; provided, however, that this shall not apply to cases where said director has proved that he/she did not fail to exercise due diligence in performing his/her duties.
- 令第十条の二第一号に規定する主務省令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価(受渡しに係る価額、法第二条第八項第四号に規定する取引の対価の額及び取引証拠金等(法第二百十七条第一項第一号に規定する取引証拠金等をいう。以下同じ。)の額を除く。この条及び第百条の六において「手数料等」という。)の種類ごとの金額若しくはその上限額又はこれらの計算方法(当該受託契約に基づく取引の額(令第十条の二第三号に規定する取引の額をいう。)に対する割合を含む。)の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあっては、その旨及びその理由とする。
- The matters specified by an ordinance of the competent ministry as prescribed in Article 10-2, item (i) of the Order shall be the amounts or the upper limits of the considerations to be paid by a customer with regard to a Brokerage Contract, whether they are known as fees, remunerations, expenses or by any other name (excluding values pertaining to receipt or delivery, the amount of the consideration for the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, and the amount of Clearing Margin, etc. [which means the Clearing Margin, etc. prescribed in Article 217, paragraph (1), item (i) of the Act; the same shall apply hereinafter]; referred to as 'Fees, etc.' in this Article and Article 100-6), by type of consideration, or the outline of their calculation method (including the percentage to the Amount of Transactions [which means the Amount of Transactions prescribed in Article 10-2, item (iii) of the Order] based on said Brokerage Contract), and the sum of such amounts, or the upper limit thereof or the outline of their calculation method; provided, however, that, in cases where it is not possible to indicate these, said matters shall be a statement to that effect and the reason therefor.
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた金融商品(第二十四項第三号に掲げるものを除く。)の利率等(利率その他これに準ずるものとして内閣府令で定めるものをいう。以下同じ。)又は金融指標(金融商品(同号に掲げるものを除く。)の利率等及びこれに基づいて算出した数値を除く。以下この号及び次項第五号において同じ。)の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金融商品(第二十四項第三号に掲げるものを除く。)の利率等又は金融指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は金融商品を授受することを約するものを含む。)
- transactions wherein the parties mutually promise that, using the amount the parties have agreed to as the principal, one of the parties will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. (referred to the interest rate or any other rate specified by a Cabinet Office Ordinance as being equivalent to the interest rate; the same shall apply hereinafter) of the Financial Instruments (excluding those listed in Article 2(24)(iii)) or of a Financial Indicator (excluding interest rates, etc. of Financial Instruments (excluding those listed in Article 2(24)(iii)) and figures calculated based on them; hereinafter the same shall apply in this item and item (v) of the following paragraph) agreed with the other party, and the other party will pay the amount of money calculated based on the rate of change in the agreed period of the interest rate, etc. of the Financial Instruments (excluding those listed in Article 2(24)(iii)) or of a Financial Indicator agreed with the former party (including transactions wherein the parties promise that, in addition to the payment of such amounts, they will also pay, deliver or receive the amount of money or financial instrument that amounts to the agreed principal);
- 外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定(以下この条において「特別国際金融取引勘定」という。)において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。
- Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph, and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a 'special international financial transactions account'), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.
- 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」と、法人税法第百四十四条中「源泉徴収義務)」とあるのは「源泉徴収義務)又は租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。
- Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase 'the preceding two Articles' shall be deemed to be replaced with 'the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)'; in Article 144 of the Corporation Tax Act, the phrase 'Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)' shall be deemed to be replaced with 'Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services),' the phrase 'Article 215 of the said Act' shall be deemed to be replaced with 'Article 215 of the Income Tax Act,' the phrase 'the said paragraph [Article 212(1) of the said Act]' shall be deemed to be replaced with 'Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation,' and the phrase 'Article 161(viii) of the said Act' shall be deemed to be replaced with 'Article 161(viii) of the Income Tax Act.'
- 保護の実施機関は、保護の目的を達するために必要があるときは、第三十一条第三項本文若しくは第三十三条第四項の規定により世帯主若しくはこれに準ずる者に対して交付する保護金品、第三十一条第三項ただし書若しくは第五項、第三十二条第二項、第三十四条第五項(第三十四条の二第三項及び第三十五条第三項において準用する場合を含む。)若しくは第三十六条第三項の規定により被保護者に対して交付する保護金品又は前条第二項の規定により葬祭を行う者に対して交付する保護金品のうち、介護保険料(介護保険法第百二十九条第一項に規定する保険料をいう。)その他の被保護者が支払うべき費用であつて政令で定めるものの額に相当する金銭について、被保護者に代わり、政令で定める者に支払うことができる。この場合において、当該支払があつたときは、これらの規定により交付すべき者に対し当該保護金品の交付があつたものとみなす。
- Out of the public assistance benefit delivered to the householder or a person equivalent thereto pursuant to the provisions of the main clause of Article 31, paragraph (3) or Article 33, paragraph (4), the public assistance benefit delivered to the public assistance recipient pursuant to the provisions of the proviso to Article 31, paragraph (3), Article 31, paragraph (5), Article 32, paragraph (2), Article 34, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to Article 34-2, paragraph (3) or Article 35, paragraph (3)) or Article 36, paragraph (3), or the public assistance benefit delivered to the person conducting the funeral pursuant to the provisions of paragraph (2) of the preceding Article, a public assistance administrator may, when it is necessary for achieving the purpose of public assistance, pay the money equivalent to the amount of the premium for long-term care insurance (which means the premium prescribed in Article 129, paragraph (1) of the Long-Term Care Insurance Act) and any other expenses to be paid by the public assistance recipient that is specified by a Cabinet Order to a person specified by a Cabinet Order in lieu of the public assistance recipient. In this case, when said payment has been made, it shall be deemed that the public assistance benefit has been delivered to the person to whom delivery should be made pursuant to these provisions.
- 当事者が元本として定めた金額について当事者の一方が相手方と取り決めた金融商品(法第二条第二十四項第二号に掲げるもの又は同項第五号に掲げるもの(同項第二号に掲げるものに係るものに限る。)に限る。)の利率等(同条第二十一項第四号に規定する利率等をいう。ハ及び次号ハにおいて同じ。)又は金融指標(通貨の価格又はこれに基づいて算出した数値に限る。ハ及び次号ハにおいて同じ。)の約定した期間における変化率に基づいて金銭を支払い、相手方が当事者の一方と取り決めた金融商品(同条第二十四項第二号に掲げるもの又は同項第五号に掲げるもの(同項第二号に掲げるものに係るものに限る。)に限る。)の利率等又は金融指標の約定した期間における変化率に基づいて金銭を支払うことを相互に約する取引(これらの金銭の支払とあわせて当該元本として定めた金額に相当する金銭又は金融商品を授受することを約するものを含む。)
- a transaction wherein the parties thereto promise mutually that, using the amount the parties have agreed to as the principal, the first will pay the amount of money calculated based on the rate of change during the agreed-upon period in the Interest Rate, etc. (meaning an Interest Rate, etc. as prescribed in Article 2, paragraph (21), item (iv) of the Act; the same shall apply in sub-item (c) of this item and sub-item (c) of the following item) for the Financial Instruments (limited to those listed in item (ii) of paragraph (24) of that Article or those listed item (v) of that paragraph (limited to those pertaining to those listed in item (ii) of that paragraph)) or in the Financial Indicator (limited to the value of the currencies or figures calculated based thereon; the same shall apply in sub-item (c) of this item and sub-item (c) of the following item) agreed upon with the second party, and the second party will pay the amount of money calculated based on the rate of change during the agreed-upon period in the Interest Rate, etc. for the Financial Instruments (limited to those listed in item (ii) of paragraph (24) of that Article or those listed in item (v) of that paragraph (limited to those pertaining to those listed in item (ii) of that paragraph)) or in the Financial Indicator agreed upon with the first party (including a transaction wherein the parties promise that, in addition to the payment of such amounts, they will also pay and deliver and receive the amount of money or Financial Instruments equivalent to the amount agreed as the principal);
- 労災保険法第九条、第十二条第一項、第十二条の二、第十六条の二第二項、第十六条の五第一項及び第二項並びに第十六条の九第二項及び第四項の規定は、特別遺族年金について準用する。この場合において、労災保険法第九条第一項中「支給すべき事由が生じた月」とあるのは「支給の請求をした日の属する月」と、労災保険法第十二条の二中「支払うべき保険給付」とあるのは「支払うべき特別遺族給付金」と、「当該保険給付」とあるのは「当該特別遺族給付金」と、労災保険法第十六条の二第二項中「労働者」とあるのは「死亡労働者等」と、「前項」とあるのは「石綿による健康被害の救済に関する法律第六十条第一項」と、労災保険法第十六条の九第二項中「労働者」とあるのは「死亡労働者等」と、同条第四項中「消滅する」とあるのは「消滅し、同順位者がなくて後順位者があるときは、次順位者に特別遺族年金を支給する」と読み替えるものとする。
- The provisions of Article 9, Paragraph 1, Article 12, Article 12-2, Paragraph 2, Article 16-2, Paragraphs 1 and 2, Article 16-5, and Paragraphs 2 and 4, Article 16-9 of the Worker's Accident Insurance Act shall apply mutatis mutandis to the special survivor pension. In such case, "the month when the reason for payment occurs" in Paragraph 1, Article 9 of the Worker's Accident Insurance Act shall be deemed to be replaced with "the month including the day when the payment is requested;" the term "the insurance benefit to be paid" in Article 12-1 of the Worker's Accident Insurance Act, with "the special survivor benefit to be paid;" the term "the said insurance benefit", with "the said special survivor benefit;" the term "a worker" in Paragraph 2, Article 16-2 of the Worker's Accident Insurance Act, with "a deceased worker, etc.;" the term "the preceding term," with "Paragraph 1, Article 60 of the Act on Asbestos Health Damage Relief;" the term "a worker" in Paragraph 2, Article 16-9 of the Worker's Accident Insurance Act, with "a deceased worker, etc.;" and the term "extinguishes" in Paragraph 4 of the same article, with "extinguishes, and in the event that there is a next survivor without any equally entitled survivor, the special survivor pension shall be paid to the next survivor."
- 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):
- 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):
- 連結法人が、平成十四年四月一日以後に開始する各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又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の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に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、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の額のうち、その超える部分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は、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、損金の額に算入しない。ただし、当該連結法人の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。次項及び第三項において同じ。)に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。
- Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.
- 内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の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に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、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の額のうち、その超える部分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は、当該内国法人の当該事業年度の所得の金額(法人税法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。ただし、当該内国法人の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。次項及び第三項において同じ。)に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。
- Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.
- 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必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等(当該居住者が当該特定外国子会社等に係る間接保有の株式等(同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る外国法人の株式等(当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。)を含む。以下この項において同じ。)を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額(当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額)とする。
- The amount that should be included in the necessary expenses for calculating 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 the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by said resident in the case where he/she indirectly holds the shares, etc. pertaining to said specified foreign subsidiary, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act) (such shares, etc. of a specified foreign subsidiary, etc. shall be limited to those held by said resident and shall exclude those falling under the category of the shares, etc. in said resident's specified foreign subsidiary, etc.); hereinafter the same shall apply in this paragraph) which are to be paid for a period of the year during which said resident held said shares, etc. of the specified foreign subsidiary, etc. (where said sum exceeds the amount deemed to be revenue pertaining to said miscellaneous income under the provisions of paragraph (1) of said Article, such amount shall be that equivalent to the sum of the amounts deemed to be said revenue).
- 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)).'
- 法第四十二条第一項に規定する芸能人等の役務提供報酬の支払をする同項に規定する免税芸能法人等(第三項において「免税芸能法人等」という。)のその支払につき同条第一項の規定により徴収をすべき所得税の納税地については、所得税法施行令第五十五条中「場所とする」とあるのは、「場所(租税特別措置法第四十二条第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)に規定する免税芸能法人等(以下この条において「免税芸能法人等」という。)が国外において同項に規定する芸能人等の役務提供に係る対価(以下この条において「芸能人等の役務提供に係る対価」という。)のうちから同項各号に掲げる者に支払う同項に規定する芸能人等の役務提供報酬については、当該免税芸能法人等に対し当該芸能人等の役務提供に係る対価の支払をする者(その者が免税芸能法人等に該当する場合には、その者に対して芸能人等の役務提供に係る対価の支払をする者)の国内にある事務所、事業所その他これらに準ずるものの所在地(これらが二以上ある場合には、主たるものの所在地))とする」とする。
- With respect to the place for tax payment of income tax to be collected, pursuant to the provisions of Article 42, paragraph (1) of the Act, for the payment of the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) of the Act (referred to as a 'tax-exempt entertainment corporation, etc.' in paragraph (3)) to entertainers, etc. for their provision of services, the term 'shall be the place prescribed in said items' in Article 55 of the Order for Enforcement of the Income Tax Act shall be deemed to be replaced with 'shall be the place prescribed in said items (with respect to the remuneration paid by a tax-exempt entertainment corporation, etc. prescribed in Article 42, paragraph (1) (Special Provisions on Withholding at Source for Remuneration, etc. Paid by a Tax-Exempt Entertainment Corporation, etc. to Entertainers, etc. for Their Provision of Services) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'tax-exempt entertainment corporation, etc.' in this Article), outside Japan, to entertainers, etc. listed in the items of said paragraph for their provision of services out of consideration for the provision of the services of entertainers, etc. prescribed in said paragraph (hereinafter referred to as the 'consideration for the provision of the services of entertainers, etc.' in this Article), the location of an office, business office or any other place equivalent thereto located in Japan of a person who pays the consideration for the provision of the services of entertainers, etc. of said entertainers, etc. to said tax-exempt entertainment corporation, etc. (where such person falls under the category of a tax-exempt entertainment corporation, etc., a person who pays the consideration for the provision of the services of entertainers, etc. to said person) (where there are two or more locations, the principal location)).'
- 特定目的会社が第二項の特定出資の取得をした場合において、当該取得をした日の属する事業年度(その事業年度の直前の事業年度が最終事業年度(各事業年度に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた場合(同条第四項前段に規定する場合にあっては、同項後段の報告をした場合)における当該各事業年度のうち最も遅いものをいう。以下同じ。)でないときは、その事業年度の直前の事業年度)に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた時(同条第四項前段に規定する場合にあっては、同項後段の報告をした時)における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該取得に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額(当該超過額が当該特定出資の取得により特定社員に対して交付した金銭の総額を超える場合にあっては、当該金銭の総額)を支払う義務を負う。ただし、当該取締役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。
- In cases where a Specific Purpose Company acquires the Specified Equity set forth in paragraph (2), if the total sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive as of the time when the approval set forth in Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) pertaining to the business year that contains the date of said acquisition (if the business year immediately preceding such business year is not the Most Recent Business Year (the latest of the business years for which approval under Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) relating to each business year; the same shall apply hereinafter), the business year immediately preceding such business year) exceeds the amount set forth in Article 114(1)(i), the directors who performed duties in relation to the acquisition shall jointly and severally have an obligation to pay such excess amount (in cases where such excess amount exceeds the total amount of monies delivered to Specified Members as a result of the acquisition of said Specified Equity, the total amount of such monies) to said Specific Purpose Company; provided, however, that this shall not apply to any director who proves that he/she did not fail to exercise due care with respect to the performance of his/her duties.
- 商法第二編第十章第一節第一款(第六百五十条第一項及び第六百六十四条を除く。)(損害保険の総則)の規定は共済事業を行う事業協同組合若しくは事業協同小組合又は火災共済協同組合(以下この条において「共済事業を行う協同組合」という。)が締結する一定の偶然の事故によつて生ずることのある損害をてん補することを約し共済掛金を収受する共済契約について、同節第二款(火災保険)の規定は火災共済協同組合が締結する火災共済契約について、同節第三款(運送保険)の規定は共済事業を行う協同組合(火災共済協同組合を除く。)が締結する一定の偶然の事故によつて生ずることのある運送品の損害をてん補することを約し共済掛金を収受する共済契約について、同章第二節(第六百八十三条第一項に掲げる準用規定のうち第六百六十四条に係る規定を除く。)(生命保険)の規定は共済事業を行う協同組合(火災共済協同組合を除く。)が締結する人の生存又は死亡(当該人の余命が一定の期間以内であると医師により診断された身体の状態を含む。)に関し一定の金額を支払うことを約し共済掛金を収受する共済契約について、それぞれ準用する。
- The provisions of Part II, Chapter X, Section 1, Subsection 1 (excluding Article 650, paragraph (1) and Article 664) (General Provisions on Casualty Insurance) of the Commercial Code shall apply mutatis mutandis to mutual aid contracts concluded by a business cooperative or a minor business cooperative engaged in mutual aid activities or a fire mutual aid cooperative (hereinafter referred to as 'a cooperative engaged in mutual aid activities' in this Article) whereby mutual aid premiums are received by promising to compensate for damages that may be caused by certain accidental incidents; the provisions of Subsection 2 (Fire Insurance) of the same Section shall apply mutatis mutandis to fire mutual aid contracts concluded by a fire mutual aid cooperative; the provisions of Subsection 3 (Cargo Insurance) of the same Section shall apply mutatis mutandis to mutual aid contracts concluded by a cooperative engaged in mutual aid activities (excluding a fire mutual aid cooperative) whereby mutual aid premiums are received by promising to compensate for damages to cargos that may be caused by certain accidental incidents; and the provisions of Section 2 (excluding the provisions pertaining to Article 664 among the provisions on application mutatis mutandis set forth in Article 683, paragraph (1)) (Life Insurance) of the same Chapter shall apply mutatis mutandis to mutual aid contracts concluded by a cooperative engaged in mutual aid activities (excluding a fire mutual aid cooperative) whereby mutual aid premiums are received by promising to pay a certain amount of money with regard to the survival or death of a person (including a physical condition where said person has been diagnosed by a doctor to have no more than a certain period left to live).
- 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.'
- 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者(外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資(当該他方の法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項及び第五項において「特殊の関係」という。)のあるものをいう。以下この条において同じ。)との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引(当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。)につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
- Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a 'special relationship'); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a 'foreign affiliated transaction') is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.
- 国内において所得税法第百六十一条第二号に規定する事業(映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供(以下この項及び第三項において「芸能人等の役務提供」という。)を主たる内容とする事業に限る。)を行う非居住者又は外国法人(国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。)で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約(以下この項において「租税条約」という。)の規定により所得税が免除されるもの(国内に恒久的施設(当該租税条約に定める恒久的施設をいう。以下この項において同じ。)を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。)が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価(以下この条において「芸能人等の役務提供報酬」という。)を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十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末日までに、これを国に納付しなければならない。
- Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the 'provision of the services of entertainers, etc.')), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a 'tax convention') with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a 'tax-exempt entertainment corporation, etc.'), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as 'remuneration for the provision of the services of entertainers, etc.'), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:
- 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.'
- 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者(外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資(当該他方の法人が有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項及び第六項において「特殊の関係」という。)のあるものをいう。以下この条において同じ。)との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引(当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。)につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散(合併による解散を除く。以下この条において同じ。)による清算所得(清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。)に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
- Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a 'special relationship'); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a 'foreign affiliated transaction') is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.
- 第一項から第四項まで及び第六項から前項までの規定は、国内において事業を行う外国法人が支払う負債の利子等(国内において行う事業に係るものに限る。)について準用する。この場合において、第一項中「当該内国法人」とあるのは「当該外国法人」と、「利子等を」とあるのは「利子等(当該外国法人が国内において行う事業(以下この項及び第三項において「国内事業」という。)に係るものに限る。以下この項及び次項において同じ。)を」と、「負債に」とあるのは「負債(国内事業に係るものに限る。次項において同じ。)に」と、「資本持分」とあるのは「資本持分(国内事業に係るものに限る。次項及び第三項において同じ。)」と、「基因となるものに限る。次項及び第三項」とあるのは「基因となるもので、かつ、国内事業に係るものに限る。次項」と、「自己資本の額」とあるのは「自己資本の額(国内事業に係るものに限る。次項及び第三項において同じ。)」と、第二項中「内国法人」とあるのは「外国法人」と、第三項中「内国法人は」とあるのは「外国法人は」と、「内国法人に」とあるのは「外国法人に」と、「内国法人の」とあるのは「外国法人の」と、「内国法人と」とあるのは「外国法人の国内事業と」と、「総負債」とあるのは「総負債(負債の利子等の支払の基因となるものに限る。)」と、第四項第一号中「外国法人」とあるのは「他の外国法人」と、「内国法人」とあるのは「外国法人」と、同項第二号及び第六号中「内国法人」とあるのは「外国法人」と読み替えるものとする。
- The provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall apply mutatis mutandis to interest on liabilities, etc. paid by a foreign corporation that conducts a business in Japan (such interest on liabilities, etc. shall be limited to that pertaining to the business conducted in Japan). In this case: in paragraph (1), the phrase 'the said domestic corporation' shall be deemed to be replaced with 'the said foreign corporation,' the term 'interest on liabilities, etc.' shall be deemed to be replaced with 'interest on liabilities, etc. (limited to that pertaining to the business conducted by the said foreign corporation in Japan (hereinafter referred to in this paragraph and paragraph (3) as 'business in Japan'; hereinafter the same shall apply in this paragraph and the next paragraph)', the term 'liabilities' shall be deemed to be replaced with 'liabilities (limited to those arising from the business in Japan; the same shall apply in the next paragraph)', the term 'equity interest' shall be deemed to be replaced with 'equity interest (limited to that pertaining to the business in Japan; the same shall apply in the next paragraph and paragraph (3)', the phrase 'limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)' shall be deemed to be replaced with 'limited to those which can be the cause of payment of interest on liabilities, etc. and pertain to the business in Japan; hereinafter the same shall apply in the next paragraph', and the term 'amount of equity capital' shall be deemed to be replaced with 'amount of equity capital (limited to that pertaining to the business in Japan; hereinafter the same shall apply in the next paragraph and paragraph (3)'; in paragraph (2), the term 'domestic corporation' shall be deemed to be replaced with 'foreign corporation'; in paragraph (3), the term 'domestic corporation' shall be deemed to be replaced with 'foreign corporation', the phrase 'related to the said domestic corporation' shall be deemed to be replaced with 'related to the said foreign corporation', the phrase 'of the said domestic corporation' shall be deemed to be replaced with 'of the said foreign corporation', the phrase 'as the said domestic corporation's business' shall be deemed to be replaced with 'as the said foreign corporation's business in Japan', the term 'total liabilities' shall be deemed to be replaced with 'total liabilities (limited to those which can be the cause of payment of interest on liabilities, etc.'; in paragraph (4)(i), the term 'foreign corporation' shall be deemed to be replaced with 'another foreign corporation', the term 'domestic corporation' shall be deemed to be replaced with 'foreign corporation'; in paragraph (4)(ii) and (vi), the term 'domestic corporation' shall be deemed to be replaced with 'foreign corporation'.
- 金融商品取引法第三章第二節第一款(第三十五条から第三 十六条の四まで(第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に 対する誠実義務、標識の掲示、名義貸しの禁止及び社債の管理の禁止等)、第三十七条第一項第二号(広告等の規制)、第三十七条の二(取引態様の事前明示義 務)、第三十七条の三第一項第二号及び第六号並びに第三項(契約締結前の書面の交付)、第三十七条の五(保証金の受領に係る書面の交付)、第三十七条の六 第一項、第二項、第四項ただし書及び第五項(書面による解除)、第三十八条第一号及び第二号並びに第三十八条の二(禁止行為)、第三十九条第三項ただし書 及び第五項(損失補てん等の禁止)、第四十条の二(最良執行方針等)並びに第四十条の三(分別管理が確保されていない場合の売買等の禁止)を除く。)(通 則)の規定は、銀行代理業者が行う特定預金等契約の締結の代理又は媒介について準用する。この場合において、これらの規定中「金融商品取引業」とあるのは 「銀行法第十三条の四に規定する特定預金等契約の締結の代理又は媒介の業務」と、「金融商品取引行為」とあるのは「銀行法第十三条の四に規定する特定預金 等契約の締結」と、これらの規定(同法第三十七条の六第三項の規定を除く。)中「金融商品取引契約」とあるのは「銀行法第十三条の四に規定する特定預金等 契約」と、同法第三十七条の三第一項中「を締結しようとするとき」とあるのは「の締結の代理又は媒介を行うとき」と、「交付しなければならない」とあるの は「交付するほか、預金者等(銀行法第二条第五項に規定する預金者等をいう。以下この項において同じ。)の保護に資するため、内閣府令で定めるところによ り、当該特定預金等契約の内容その他預金者等に参考となるべき情報の提供を行わなければならない」と、同項第一号中「金融商品取引業者等」とあるのは「銀 行代理業者(銀行法第二条第十五項に規定する銀行代理業者をいう。)の所属銀行(同条第十六項に規定する所属銀行をいう。)」と、同法第三十七条の六第三 項中「金融商品取引契約の解除があつた場合には」とあるのは「特定預金等契約(銀行法第十三条の四に規定する特定預金等契約をいう。第三十九条において同 じ。)の解除に伴い銀行に損害賠償その他の金銭の支払をした場合において」と、「金融商品取引契約の解除までの期間に相当する手数料、報酬その他の当該金 融商品取引契約に関して顧客が支払うべき対価(次項において「対価」という。)の額として内閣府令で定める金額を超えて当該金融商品取引契約の解除」とあ るのは「支払」と、「又は違約金の支払を」とあるのは「その他の金銭の支払を、解除をした者に対し、」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「特定預金等契約の締結」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「特定預金等契約」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「顧客」と、「補足するため」とあるのは「補足するため、当該特定預金等契約によらないで」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「特定預金等契約の締結」と、「有価証券等」とあるのは「特定預金等契約」と、同項第二号中「追加するため」とあるのは 「追加するため、当該特定預金等契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定預金等契約によらないで」と、 同条第二項中「有価証券売買取引等」とあるのは「特定預金等契約の締結」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 Subsection 1 of Section 2 of Chapter III of the Financial Instruments and Exchange Act (excluding Article 35 to 36-4 inclusive (Scope of Businesses of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business, Scope of Subsidiary Businesses of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, Prohibition of Administration of Bonds), Article 37(1)(ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3(1)(ii) and (vi) and Article 37-3(3) (Delivery of Document prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 37-6(1) and (2), the proviso to Article 37-6 (4) and Article 37-6(5)(Cancellation by Means of Document), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39(3) and Article 39(5) (Prohibition of Compensation of Loss, etc.), Article 40-2 (Best Execution Policy) and Article 40-3 (Prohibition of Sales and Purchase, etc. Where Separate Management Is not Ensured)) (General Rules) shall apply mutatis mutandis to agency or intermediary for conclusion of Contracts for Specified Deposits, etc. by a Bank Agency. In this case, the term 'Financial Instruments Business' in these provisions shall be deemed to be replaced with 'agency service or intermediary service for conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,'; the term 'Act of Financial Instruments Transaction' in these provisions shall be deemed to be replaced with 'conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act,'; the term 'Contract for Financial Instruments Transaction' in these provisions (excluding Article 37-6(3)) shall be deemed to be replaced with 'Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act,'; the terms 'intends to conclude' in Article 37-3(1) shall be deemed to be replaced with 'conducts agency service or intermediary service for conclusion of,'; the term '; provided' shall be deemed to be replaced with 'and shall, in order to contribute to the protection of Depositors, etc. (meaning Depositors, etc. as defined in Article 2(5) of the Banking Act; hereinafter the same shall apply in this paragraph), provide the customer in advance with information on the contents of the Contract for a Specified Deposit, etc. and other information that would be helpful for the Depositors, etc., pursuant to the provisions of a Cabinet Office Ordinance; provided'; the term 'Financial Instruments Business Operator, etc.' in Article 37-3(1)(i) of that Act shall be deemed to be replaced with 'the Principal Bank (meaning an Principal Bank as defined in Article 2(16) of the Banking Act) for which the Bank Agent (meaning a Bank Agent as defined in Article 2(15) of the Banking Act) is acting,'; the terms 'Where a Contract for Financial Instruments Transaction has been cancelled' and 'the customer to pay damages or penalty for the cancellation of that Contract for Financial Instruments Transaction beyond the amount designated by a Cabinet Office Ordinance as the amount of fees, remuneration or any other Consideration payable by the customer with regard to that contract for financial instruments transaction (referred to as 'Consideration' in the following paragraph) for the period until the cancellation of that Contract for Financial Instruments Transaction' in Article 37-6(3) of that Act shall be deemed to be replaced with 'When he/she has paid money to a Bank as damages or otherwise for cancellation of a Contract for a Specified Deposit, etc. (meaning a Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act; the same shall apply in Article 39) made' and 'person who canceled the contract to pay money as damages or otherwise for the payment he/she has made to the Bank,' respectively; the terms '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 Derivative Transactions (hereinafter referred to as 'Sales and Purchase or Other Transaction of Securities, etc.' in this Article),' 'the customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1(1) of the Act on Securities Investment Trust and Securities Investment Corporations; the same shall apply hereinafter) conducts sales and purchase of Securities or Derivative Transactions for the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article),' 'Securities or Derivative Transactions (hereinafter referred to as 'Securities, etc.' in this Article)' and 'make up' in Article 39(1)(i) shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.,' 'the customer,' 'Contract for a Specified Deposit, etc.' and 'make up, not through the Contract for a Specified Deposit, etc.,' respectively; the terms 'Sales and Purchase or Other Transaction of Securities, etc.' and 'Securities, etc.' in Article 39(1)(ii) and (iii) shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.' and 'Contract for a Specified Deposit, etc.,' respectively; the term 'make an addition to the profit accrued to the customer from such Securities, etc.' in Article 39(1)(ii) shall be deemed to be replaced with 'make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,'; the term 'make an addition to the profit accrued to the customer from Such Securities, etc.' in Article 39(1)(iii) shall be deemed to be replaced with 'make an addition to the profit accrued to the customer from the Contract for a Specified Deposit, etc., not through the Contract for a Specified Deposit, etc.,'; the term 'Sales and Purchase or Other Transaction of Securities, etc.' in Article 39(2) shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.,'; the term 'that is specified by a Cabinet Office Ordinance as a potential cause of a dispute' in Article 39(2) shall be deemed to be replaced with 'that may become a cause of dispute,'; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 金融商品取引法第三章第二節第一款(第三十五条から第三十六条の四まで(第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止、社債の管理の禁止等)、第三十七条第一項第二号(広告等の規制)、第三十七条の二(取引態様の事前明示義務)、第三十七条の三第一項第二号及び第六号並びに第三項(契約締結前の書面の交付)、第三十七条の五(保証金の受領に係る書面の交付)、第三十七条の六第一項、第二項、第四項ただし書及び第五項(書面による解除)、第三十七条の七(指定紛争解決機関との契約締結義務等)、第三十八条第一号及び第二号並びに第三十八条の二(禁止行為)、第三十九条第三項ただし書及び第五項(損失補てん等の禁止)並びに第四十条の二から第四十条の五まで(最良執行方針等、分別管理が確保されていない場合の売買等の禁止、特定投資家向け有価証券の売買等の制限、特定投資家向け有価証券に関する告知義務)を除く。)(通則)の規定は、銀行代理業者が行う銀行代理業に係る特定預金等契約の締結の代理又は媒介について準用する。この場合において、これらの規定中「金融商品取引業」とあるのは「銀行法第十三条の四に規定する特定預金等契約の締結の代理又は媒介の業務」と、「金融商品取引行為」とあるのは「銀行法第十三条の四に規定する特定預金等契約の締結」と、これらの規定(同法第三十七条の六第三項の規定を除く。)中「金融商品取引契約」とあるのは「銀行法第十三条の四に規定する特定預金等契約」と、同法第三十七条の三第一項中「を締結しようとするとき」とあるのは「の締結の代理又は媒介を行うとき」と、「交付しなければならない」とあるのは「交付するほか、預金者等(銀行法第二条第五項に規定する預金者等をいう。以下この項において同じ。)の保護に資するため、内閣府令で定めるところにより、当該特定預金等契約の内容その他預金者等に参考となるべき情報の提供を行わなければならない」と、同項第一号中「金融商品取引業者等」とあるのは「銀行代理業者(銀行法第二条第十五項に規定する銀行代理業者をいう。)の所属銀行(同条第十六項に規定する所属銀行をいう。)」と、同法第三十七条の六第三項中「金融商品取引契約の解除があつた場合には」とあるのは「特定預金等契約(銀行法第十三条の四に規定する特定預金等契約をいう。第三十九条において同じ。)の解除に伴い銀行に損害賠償その他の金銭の支払をした場合において」と、「金融商品取引契約の解除までの期間に相当する手数料、報酬その他の当該金融商品取引契約に関して顧客が支払うべき対価(次項において「対価」という。)の額として内閣府令で定める金額を超えて当該金融商品取引契約の解除」とあるのは「支払」と、「又は違約金の支払を」とあるのは「その他の金銭の支払を、解除をした者に対し、」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「特定預金等契約の締結」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「特定預金等契約」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「顧客」と、「補足するため」とあるのは「補足するため、当該特定預金等契約によらないで」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「特定預金等契約の締結」と、「有価証券等」とあるのは「特定預金等契約」と、同項第二号中「追加するため」とあるのは「追加するため、当該特定預金等契約によらないで」と、同項第三号中「追加するため、」とあるのは「追加するため、当該特定預金等契約によらないで」と、同条第二項中「有価証券売買取引等」とあるのは「特定預金等契約の締結」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 2, Subsection 1 of the Financial Instruments and Exchange Act (excluding Articles 35 to 36-4 inclusive (Scope of Business activities of Persons Who Engage in Type I Financial Instruments Services or Investment Management, Scope of Subsidiary Business activities of Persons Who Only Engage in Type II Financial Instruments Services or Investment Advisory and Agency Services, Duty of Good Faith to Customers, Posting of Signs, Prohibition of Name Lending, Prohibition of Administration of Corporate Bonds), Article 37, paragraph (1), item (ii) (Regulation of Advertising, etc.), Article 37-2 (Obligation to Clarify Conditions of Transactions in Advance), Article 37-3, paragraph (1), items (ii) and (vi) and Article 37-3, paragraph (3) (Delivery of Document prior to Conclusion of Contract), Article 37-5 (Delivery of Document Pertaining to Receipt of Security Deposit), Article 37-6, paragraphs (1) and (2), the proviso to Article 37-6, paragraph (4) and Article 37-6, paragraph (5) (Cancellation by Means of Document), Article 37-7 (Obligation to Conclude a Contract, etc. with a Designated Dispute Resolution Organization), Article 38, items (i) and (ii) and Article 38-2 (Prohibited Acts), the proviso to Article 39, paragraph (3) and Article 39, paragraph (5) (Prohibition of Compensation of Loss, etc.), Articles 40-2 to 40-5 inclusive (Best Execution Policy, Prohibition of Purchase and Sale, etc. Where Separate Management Is not Ensured, Limitation on Sale and Purchase, etc. of Securities for Professional Investors, Obligation of Notification in Relation to Securities for Professional Investors)) (General Rules) of the Financial Instruments and Exchange Act shall apply mutatis mutandis to agency or intermediary for conclusion of Contracts for Specified Deposits, etc. by a Bank Agency. In this case, the term 'Financial Instruments Business' in these provisions shall be deemed to be replaced with 'agency or intermediation for the conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act'; the term 'Act of Executing a Financial Instruments Transaction' in these provisions shall be deemed to be replaced with 'conclusion of Contracts for Specified Deposits, etc. as defined in Article 13-4 of the Banking Act'; the term 'Contract for Financial Instruments Transaction' in the aforementioned provisions (excluding Article 37-6, paragraph (3)) shall be deemed to be replaced with 'Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act'; the terms 'wishes to conclude' in Article 37-3, paragraph (1) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'engages in agency or intermediation for the conclusion of'; the term '; provided' in that paragraph shall be deemed to be replaced with 'and shall, in order to contribute to the protection of Depositors, etc. (meaning Depositors, etc. as defined in Article 2, paragraph (5) of the Banking Act; hereinafter the same shall apply in this paragraph), provide the customer with information on the contents of the Contract for a Specified Deposit, etc. and other information that would be helpful for the Depositors, etc. in advance, pursuant to the provisions of Cabinet Office Ordinance; provided'; the term 'Financial Instruments Specialist, etc.' in Article 37-3, paragraph (1), item (i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'the Principal Bank (meaning an Principal Bank as defined in Article 2, paragraph (16) of the Banking Act) for which the Bank Agent (meaning a Bank Agent as defined in Article 2, paragraph (15) of the Banking Act) is acting'; the terms 'Where a Contract for Financial Instruments Transaction has been cancelled' and 'the customer to pay damages or penalty for the cancellation of that Contract for Financial Instruments Transaction beyond the amount specified by Cabinet Office Ordinance as the amount of fees, remuneration or any other Consideration payable by the customer with regard to that contract for Financial Instruments Transaction (referred to as a 'Consideration' in the following paragraph) for the period until the cancellation of that Contract for Financial Instruments Transaction' in Article 37-6, paragraph (3) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'When a Financial Instruments Specialist has paid money to a Bank as damages or otherwise for cancellation of a Contract for a Specified Deposit, etc. (meaning a Contract for a Specified Deposit, etc. as defined in Article 13-4 of the Banking Act; the same shall apply in Article 39) made' and 'person who canceled the contract to pay money as damages or otherwise for the payment he/she has made to the Bank,' respectively; the terms 'purchase and sale or other transactions of Securities (excluding purchase and sale on condition of repurchase for which the repurchase price is set in advance and other transactions specified by Cabinet Order) or Derivative Transactions (hereinafter referred to as 'Purchase and Sale or Other Transaction of Securities, etc.' in this Article),' 'the customer (in the case where a Trust Company, etc. (meaning a trust company or financial institution that has obtained authorization under Article 1, paragraph (1) of the Act on Engagement in Trust Business by a Financial Institution; the same shall apply hereinafter) conducts purchase and sale of Securities or Derivative Transactions on the account of the person who sets a trust under a trust contract, including such person who sets the trust; hereinafter the same shall apply in this Article),' 'Securities or Derivative Transactions (hereinafter referred to as 'Securities, etc.' in this Article)' and 'make up' in Article 39, paragraph (1), item (i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.,' 'the customer,' 'Contract for a Specified Deposit, etc.' and 'make up, not through the Contract for a Specified Deposit, etc.,' respectively; the terms 'Purchase and Sale or Other Transaction of Securities, etc.' and 'Securities, etc.' in Article 39, paragraph (1), items (ii) and (iii) of that Act shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.' and 'Contract for a Specified Deposit, etc.,' respectively; the term 'make an addition' in Article 39, paragraph (1), item (ii) of that Act shall be deemed to be replaced with 'make an addition, not through the Contract for a Specified Deposit, etc.'; the term 'make an addition' in Article 39, paragraph (1), item (iii) shall be deemed to be replaced with 'make an addition, not through the Contract for a Specified Deposit, etc.'; the term 'Purchase and Sale or Other Transaction of Securities, etc.' in Article 39, paragraph (2) of that Act shall be deemed to be replaced with 'conclusion of a Contract for a Specified Deposit, etc.'; the term 'that is specified by Cabinet Office Ordinance as a potential cause of' in Article 39, paragraph (3) of that Act shall be deemed to be replaced with 'that may be a potential cause of'; and any other necessary technical replacement of terms shall be specified by Cabinet Order.
- 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.