超過: 209 Terms and Phrases
- 超過
- excess
- being more than
- 超過確率
- exceedence probability
- excess probability
- probability of exceedance
- 超過水量
- excess volume of water
- excess water volume
- 超過保険
- overinsurance
- over insurance
- 超過勤務
- overtime (work)
- works overtime
- 超過料金
- excess charge
- excess rate
- 超過発行
- excessive issue of shares
- 超過利息
- interest in excess of legal rate
- 債務超過
- insolvency
- liabilities exceeding assets
- 超過土砂量
- excess sediment
- excess sediment volume
- 超過利得税
- excess profits duty
- 年超過確率
- annual exceedance probability
- annual probability of exceedance
- 非超過確率
- non-exceedance probability
- non-excess probability
- probability of non-exceedance
- 重さの超過
- exceeding in heaviness
- 下層超過流量
- excess retension in subsoil
- 超過確率雨量
- rainfall intensity having recurrence interval of T years
- 超過情報速度
- excess information rate
- 超過停泊期間
- period of demmurage
- 超過電力量計
- excess energy meter
- 歳入予算超過
- unappropriated budget surplus
- 超過発行等の罪
- Crime of Excessive Issuance, etc.
- 資源超過利潤税
- Resources Super Profits Tax
- RSPT
- 超過不均一課税
- variable taxation (scheme)
- 環境基準超過率
- exceeding rate to EQS
- 流域超過保水量
- exessretension of river basin
- 超過ストレス故障
- over-stress failure
- 経費の予算超過分
- excess of cost over budget
- 超過勤務に対する
- for overtime work
- 株式の超過発行の罪
- Crime of Excessive Issue of Shares
- 超過差押えの禁止等
- Prohibition of an Excessive Seizure, etc.
- はるかに超過している
- be far in excess
- 基準超過の場合の課徴金
- non-compliance fee
- 表層超過保留〔水分の〕
- surface excess retention
- トラック稼働日数の超過
- technical demurrage truck - work day
- 発注に対する超過配送率
- purchase order overdelivery percentage
- 輸出に対する輸入の超過
- an excess of imports over exports
- 収入に対する支出の超過
- an excess of expenditures over revenues
- 仕事に付帯的な超過勤務
- extra duties incidental to the job
- 超過売却となる場合の措置
- Measures in Cases of Becoming an Excess Sale
- 飛行機は滑走路を超過した
- The plane overran the runway
- 債務超過の状態にないこと。
- The applicant is not in the state of insolvency.
- said person shall not be in a financial condition with liabilities in excess of assets.
- トラック稼働日数の継続的超過
- running demurrage truck-workday
- 収入を超過して支出をするな。
- Never spend in excess of your income.
- CPU時間制限を超過しました
- CPU time limit exceeded
- 特定のアレルゲンへの超過敏反応
- hypersensitivity reaction to a particular allergen
- 超過して走るあるいは走り過ぎる
- run beyond or past
- 予算を超過するのは望ましくない
- It is not desirable to overbalance the budget
- 定数超過による許可の取消及び変更
- Rescission and Change of Permission due to Exceeding the Prescribed Number
- ディスク使用量制限を超過しました
- Disk quota exceeded
- 連邦政府の歳入に対する歳出の超過
- an excess of the federal government's spending over its revenue
- 変数追跡サイズ制限が超過しました
- variable tracking size limit exceeded
- その車は制限速度を超過している。
- The car is exceeding the speed limit.
- ファイルサイズ制限を超過しました
- File size limit exceeded
- 予算超過が予算の再分配を必要とした
- the cost overrun necessitated an additional allocation of funds in the budget
- 基準額超過極度方式基本契約に係る調査
- Investigation Concerning the Basic Contract for a Revolving Credit Loan Exceeding the Base Amount
- 事務局長が明確に許可した超過手荷物料金
- excess luggage charges authorized expressly by the Director-General;
- 爆発の超過圧力は致命的な衝撃により殺す
- the overpressure of the blast kills by lethal concussion
- 資産に対する負債の超過（一般にある時期）
- an excess of liabilities over assets (usually over a certain period)
- 基準額超過極度方式基本契約に係る必要な措置
- Necessary Measures Concerning Basic Contracts for Revolving Credit Loans Exceeding the Base Amount
- 客観的に債務超過状態にあると認められた法人
- a juridical person that is determined to be a failed institution with excess debts, stated objectively.
- 容量制限([%s] バイト)を超過します!
- Download quota of [%s] EXCEEDED!
- 従業員たちは超過勤務をするのに異議を唱えた。
- The employees demurred at working overtime.
- 繰り返しよりも選択肢が多い。超過分を捨てます。
- More alternatives than repeats. Junking excess alternatives.
- PCRE のバックスラッシュ制限を超過しました
- exceeded PCRE's backtracking limit
- 超過重量の損失（食べ物を規定することによって）
- loss of excess weight (as by dieting)
- （３） 客観的に債務超過状態にあると認められた法人
- a juridical person that is determined to be a failed institution with excess debts, stated objectively.
- 職員は、支払超過分の全てをイーター機構に償還する。
- All over-payments shall be reimbursed by the staff member to the ITER Organization.
- 労働者側の要求は超過勤務手当のことが中心となった。
- The workers' demands centered around overtime pay.
- 申し訳ありませんが、重量超過料をお支払いください。
- I'm sorry, you have to pay for the extra weight.
- [%d] 秒間待機しましたが制限時間を超過しました。
- timeout after [%d] seconds.
- これは半オンスを超過していますから、１ドルになります。
- It's over a half ounce, so it's a dollar.
- 生み出された生物の数は、養える数をはるかに超過します。
- The number of living things produced is far in excess of the number that can be supported;
- B: これは半オンスを超過しています。 １ドルです。
- B: It's over a half ounce. It's a dollar.
- 局所変数の合計サイズがアーキテクチャの制限を超過しています
- total size of local variables exceeds architecture limit
- あなたのストーリーは文字数を[$1]文字分超過しています！
- Your story is [$1] {{PLURAL:[$1]|character|characters}} too long!
- 皮膚への等価線量は、年 50 mSv を超過すべきでない。
- The equivalent dose to the skin should not exceed 50 mSv in a year.
- 当初は日本側の大幅な輸入超過であり金銀が大量に海外に流出した。
- Japan initially suffered from a massive outflow of gold and silver due to a drastic trade deficit.
- eval 中の計算式に誤りがあります (入力超過): [%s]
- Bad expression in eval (excess input): [%s]
- |この大きなファイルは、%d バイトの割り当て制限を超過します。
- {{PLURAL:GETTEXT|A file this large would exceed your user quota of %d byte.|A file this large would exceed your user quota of %d bytes.}}
- Subject: Fetchmail サイズ超過メッセージ 警告
- Subject: Fetchmail oversized-messages warning
- 一定期間の現金支出に対する現金収入超過（現金以外の費用は含まない）
- the excess of cash revenues over cash outlays in a give period of time (not including non-cash expenses)
- 一般公衆の被曝では、実効線量が年 1 mSv を超過すべきでない；
- For exposure of the general public the effective dose should not exceed 1 mSv in a year;
- この大きなファイルは、%d バイトの月々の割り当て制限を超過します。
- {{PLURAL:GETTEXT|A file this large would exceed your monthly quota of %d byte.|A file this large would exceed your monthly quota of %d bytes.}}
- 認証失敗か制限時間超過が頻発したため [%s] との交信を飛ばします。
- poll of [%s] skipped (failed authentication or too many timeouts)
- [%d] 秒間 [%s] の応答を待ちましたが制限時間を超過しました。
- timeout after [%d] seconds waiting for [%s].
- [%B] セクション [%A] はスタブグループサイズを超過しています
- [%B] section [%A] exceeds stub group size
- 供給超過しないで十分な供給を確実にするために物品の供給、備蓄と入手の管理
- supervision of the supply and storage and accessibility of items in order to insure an adequate supply without excessive oversupply
- --limitflush 容量超過したメッセージをサーバから消去します
- --limitflush delete oversized messages
- 超過額が基本手当の日額以上であるとき。 基礎日数分の基本手当を支給しない。
- When the excess is more than the daily amount of the basic allowance, the basic allowance for the number of basis days shall not be paid.
- 再帰する深さ [%d] が最大値を超過しています。深さは [%d] です。
- Recursion depth [%d] exceeded max. depth [%d].
- 運用限界の超過又は予定された経路若しくは高度からの著しい逸脱が発生した事態
- Any events which an aircraft exceeds operating limitation or significantly deviates from the designated airway or altitude.
- 一つの関数のフレームサイズが与えられたフレームサイズを超過する場合に警告する
- Warn if a single function's framesize exceeds the given framesize
- [%d] 秒間サーバ [%s] の応答を待ちましたが制限時間を超過しました。
- timeout after [%d] seconds waiting for server [%s].
- しかし、対中国貿易において圧倒的に輸入超過であり、徐々に金銀が流出していった。
- However, Japan's trade with China showed an overwhelming excess of imports and gold and silver gradually flowed out of Japan.
- 転送先のプログラムの応答を [%d] 秒間待ちましたが制限時間を超過しました。
- timeout after [%d] seconds waiting for listener to respond.
- ある一定の期間内で出費を超える収益の超過部分（減価償却と他の非現金出費を含む）
- the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)
- [%d] 秒間サーバ [%s] の接続応答を待ちましたが制限時間を超過しました。
- timeout after [%d] seconds waiting to connect to server [%s].
- 黒田はケプロンの献策にもとづき基盤整備事業を起こしたが、たちまち支出超過を招いた。
- Kuroda launched a project to develop infrastructure based on the plan made by Capron, but it soon incurred excessive expenditure.
- Subject: fetchmail 実行中に制限時間の超過が繰り返し発生しました
- Subject: fetchmail sees repeated timeouts
- 警告： ビルトイン `[%s]' に対する引数が多すぎます (超過分は無視されます)
- Warning: Excess arguments to built-in `[%s]' ignored
- 容量超過したメッセージは取得の前に消去されます。 (--limitflush on)
- Oversized messages will be flushed before message retrieval (--limitflush on).
- 四肢（手足）または皮膚への等価線量[2]は年 500 mSv を超過すべきでない。
- The equivalent dose to the extremities (hands and feet) or the skin should not exceed 500 mSv in a year.
- -w, --warnings 容量超過のメールについて警告を発する間隔を指定します
- -w, --warnings interval between warning mail notification
- 一般住民の劣化ウラン被曝量が、正常な背景放射レベルを著しく超過することはまずありえない。
- For the general population it is unlikely that the exposure to depleted uranium will significantly exceed the normal background uranium levels.
- 超過した排出量を 3割増にした上で次期排出枠から差し引く（次期削減義務値に上乗せされる）。
- The amount exceeding the emissions allowance is increased by 30% and then is subtracted from the next emissions allowance (added on the next obligation value of reduction).
- 原文…設我得佛 國中人天 不得神足 於一念頃 下至不能超過百千億那由他 諸佛國者 不取正覺
- Original Text: If, when I become a Buddha, the humans and devas of my land should not possess the supernatural power of traveling anywhere instantaneously, even beyond a 1100 kotis of nayutus of Buddha lands, may I not attain perfect enlightenment.
- メッセージ取得の前に容量超過したメッセージを消去しません。 (--limitflush off)
- Oversized messages will not be flushed before message retrieval (--limitflush off).
- 処理時間の最大値である[$1]秒を超過しました。処理を続行するにはフォームを再投稿してください。
- The maximum processing time of [$1] {{PLURAL:[$1]|second|seconds}} exceeded.Please resubmit the form to continue processing.
- ファイル名 [%3][$s] の長さ [%2]$lu は制限値 [%1]$lu を超過しています
- limit %lu exceeded by length %lu of file name [%s]
- 清算投資法人に債務超過の疑いがあるときは、清算執行人は、特別清算開始の申立てをしなければならない。
- If it is suspected that the Investment Corporation in Liquidation is Insolvent, an executive liquidator(s) shall file a petition to commence a special liquidation.
- 大阪市への流入超過人口は107万人であり、昼間人口は366万人となって、横浜市の昼間人口を越える。
- With an excess inflow into Osaka City of population of 1,070,000, the daytime population is 3,660,000, which is higher than the daytime population of Yokohama City.
- 清算特定目的会社に債務超過の疑いがあるときは、清算人は、特別清算開始の申立てをしなければならない。
- If the Specific Purpose Company in Liquidation is suspected to be in insolvency, the liquidators shall file a petition for the commencement of bankruptcy proceedings.
- 以下に示す容量を超過したメッセージがメールサーバ [%s] アカウント [%s] に残っています :
- The following oversized messages remain on server [%s] account [%s]:
- ファイル名の要素 [%3][$s] の長さ [%2]$lu は制限値 [%1]$lu を超過しています
- limit %lu exceeded by length %lu of file name component [%s]
- 以下に示す容量を超過したメッセージはメールサーバ [%s] アカウント [%s] で削除されました :
- The following oversized messages were deleted on server [%s] account [%s]:
- 前号の人車については、ワイヤロープの切断、速度超過等による危険を防止するため、非常停止装置を設けること。
- As regards the worker carrier set forth in the preceding item, to be equipped with an emergency stop device in order to prevent dangers due to cutting of a wire rope, excessive speed, etc.
- あなたは、その超過した者をあがなう金を、アロンと、その子たちに渡さなければならない」。 (民数記 3:48)
- and you shall give the money, with which their remainder is redeemed, to Aaron and to his sons.' (Numbers 3:48)
- そこでモーセは、レビびとによってあがなわれた者を超過した人々から、あがないの金を取った。 (民数記 3:49)
- Moses took the redemption money from those who exceeded the number of those who were redeemed by the Levites; (Numbers 3:49)
- 債務超過（清算投資法人の財産がその債務を完済するのに足りない状態をいう。第三項において同じ。）の疑いがあること。
- The suspicion that the Investment Corporation is Insolvent (meaning in a state where the assets of the Investment Corporation in Liquidation are not sufficient to fully repay its debts; the same shall apply in paragraph (3));
- 原文…設我得佛 十方無量 不可思議 諸佛世界 衆生之類 蒙我光明 觸其身者 身心柔輭 超過人天 若不爾者 不取正覺
- Original Text: If, when I become a Buddha, the sentient beings in the immeasurable and inconceivable Buddha-lands of the ten quarters who have been touched by my light, should not feel peace and happiness in their bodies and minds surpassing that of humans and devas, may I not attain perfect enlightenment.
- 債務超過（清算特定目的会社の財産がその債務を完済するのに足りない状態をいう。第三項において同じ。）の疑いがあること。
- the suspicion that the Specific Purpose Company in Liquidation is in insolvency (meaning a status wherein the assets of the Specific Purpose Company in Liquidation are insufficient to complete the repayment of its debts; the same shall apply in paragraph (3)).
- 開始ページ番号 %<PRIuMAX> は総ページ番号 %<PRIuMAX> を超過しています
- starting page number %<PRIuMAX> exceeds page count %<PRIuMAX>
- 可溶性および不溶性ウラン化合物による職業被曝は、その 8 時間の重量平均が 0.05 mg/m3 を超過すべきでない。
- Occupational exposure to soluble and insoluble uranium compounds, as an 8-hour time weighted average should not exceed 0.05 mg/m3.
- またイスラエルの人々のういごは、レビびとの数を二百七十三人超過しているから、そのあがないのために、 (民数記 3:46)
- For the redemption of the two hundred seventy-three of the firstborn of the children of Israel, who exceed the number of the Levites, (Numbers 3:46)
- Fetchmail 実行中に [%d] 回以上、[%s]@[%s] 宛に届いたメール受信を試みましたが、その度に制限時間を超過しました。
- Fetchmail saw more than [%d] timeouts while attempting to get mail from [%s]@[%s].
- 前項の場合において、仮納付の裁判の執行によつて得た金額が罰金、科料又は追徴の金額を超えるときは、その超過額は、これを還付しなければならない。
- In the case set forth in the preceding paragraph, where the amount procured through execution of the decision for provisional payment exceeds the amount of the fine, petty fine, or collection of a sum of equivalent value in lieu of confiscation, that excess amount shall be returned.
- 職業被曝では、実効線量[1]が連続 5 年以上の計算で年平均 20 ミリシーベルト（mSv）、単年計算で 50 mSv を超過すべきでない。
- For occupational exposure, the effective dose should not exceed 20 millisieverts (mSv) per year averaged over five consecutive years, or an effective dose of 50 mSv in any single year.
- 特別な状況においては、連続 5 年以上の計算で年平均 1 mSv を超過しない場合に限り、単年計算で 5 mSv までの実効線量が許される。
- in special circumstances, the effective dose can be limited to 5 mSv in a single year provided that the average dose over five consecutive years does not exceed 1 mSv per year.
- 投資法人は、投資口の払戻しによつて減少した出資総額等の合計額が投資口の払戻しに要した金額を超える場合には、その超過額を出資剰余金として積み立てなければならない。
- When the sum total of the Total Amount of Investment, etc. that was reduced in the refund of Investment Equity exceeds the amount needed for refunding the Investment Equity, the Investment Corporation shall reserve the excess amount as an investment surplus.
- 前項の場合において、第一審の仮納付の裁判の執行によつて得た金額が第二審の仮納付の裁判で納付を命ぜられた金額を超えるときは、その超過額は、これを還付しなければならない。
- In the case set forth in the preceding paragraph, when the amount procured through the execution of the decision for provisional payment in the first instance exceeds the amount which was ordered to be paid in the decision for provisional payment in the second instance, such excess amount shall be returned.
- [%1][$s]: オフセット [%3]$lld で [%2]$lld バイト分マップを試みましたがファイルサイズを超過しています。ファイルが壊れているかもしれません
- [%s]: attempt to map %lld bytes at offset %lld exceeds size of file; the file may be corrupt
- 変数追跡サイズ制限が -fvar-tracking-assignments を超過しています。-fvar-tracking-assignments 無しで再度試みています
- variable tracking size limit exceeded with -fvar-tracking-assignments, retrying without
- 前項に規定する場合において、当該分配を受けた組合員は、分配額が分配可能額を超過した額（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。
- In cases under the preceding paragraph, the partners who receive such distribution are jointly liable for repayment of the Partnership's obligations only to the extent of the excess of the Distributed Amount over the Distributable Amount (except for the amount that has been paid by such partners under the preceding paragraph).
- 借銭・本銭返・年季売などは現時点で決済を行い、決算後に利息や収穫物などによる返済が元金の半額を越えていれば、質物となった田畠や物品、及び半額を超過した支払分を直ちに本主（元の所有者）に返還すること。
- Debts, honsengaeshi (a trade of real estate with the agreement of buying back in the Middle Ages), nenkiuri (land sold for a predetermined period, usually ten years, after which it would revert to its owner), etc. shall be settled right now, and in the case where payment for interest and payment in harvest exceed half of the principal amount after the settlement, fields and goods in pledge and payment in excess of half of the principal shall immediately be returned to honshu (original owner).
- 不動産の工事の先取特権の効力を保存するためには、工事を始める前にその費用の予算額を登記しなければならない。この場合において、工事の費用が予算額を超えるときは、先取特権は、その超過額については存在しない。
- In order to preserve the effectiveness of statutory liens for construction work for immovable properties, the budgeted expenses of the construction work must be registered prior to the commencement of the same. In such cases, if the expenses of the construction work exceed the budgeted amount, a statutory lien shall not exist with respect to the amount in excess of the same.
- 合計額が賃金日額の百分の八十に相当する額を超えるとき（次号に該当する場合を除く。）。 当該超える額（次号において「超過額」という。）を基本手当の日額から控除した残りの額に基礎日数を乗じて得た額を支給する。
- When the total exceeds an amount equivalent to 80 percent of the daily amount of wages (excluding cases falling under the following item), the amount obtained by multiplying the remainder after deducting said excess amount (referred to as "the excess" in the following item) from the daily amount of the basic allowance by the number of basis days shall be paid;
- 債務者が法人である場合に関する前条第一項の規定の適用については、同項中「支払不能」とあるのは、「支払不能又は債務超過（債務者が、その債務につき、その財産をもって完済することができない状態をいう。）」とする。
- For the purpose of application of the provision of paragraph (1) of the preceding Article in cases where the debtor is a juridical person, the term 'unable to pay debts' in said paragraph shall be deemed to be replaced with 'unable to pay debts or insolvent (meaning the condition in which a debtor is unable to pay its debts in full with its property).'
- 三門楼上に安置されている二つの白木の棺で、中には将軍家より三門造営の命を請け、三門完成後に工事の予算が超過したため責任をとって自刃したと伝えられている大工の棟梁・五味金右衛門夫婦の自作の木像が納められている。
- Atop the sammon gate lie the two plain wood coffins with wooden statues carved by master carpenter Kinuemon GOMI and his wife who it is said poured all of their energies into the construction of the gate at the order of the Shogun and, after its completion, took responsibility for the work exceeding the budget by taking their own lives.
- 預託財産の評価額が預託必要額（当該商品取引員の保全対象財産の額から他の委託者資産保全措置を講じている額を控除した額をいう。）を超過する場合に、当該超過額に相当する金額の範囲内で預託財産の払出しを行おうとする場合
- when the appraised amount of the Deposited Property exceeds the Necessary Amount for the Deposit (the amount calculated by deducting the amount for the other Measures for Customer Assets Preservation from the amount of the Property Subject to Preservation of said Futures Commission Merchant), the case where there is an intention to withdraw the Deposited Property within the scope of the amount equivalent to said excess portion;
- 信託財産に対する第十五条第一項の規定の適用については、同項中「支払不能」とあるのは、「支払不能又は債務超過（受託者が、信託財産責任負担債務につき、信託財産に属する財産をもって完済することができない状態をいう。）」とする。
- For the purpose of application of Article 15(1) to the trust property, the term 'unable to pay debts' in Article 15(1) shall be deemed to be replaced with 'unable to pay debts or insolvent (meaning the condition in which the trustee is unable to pay, with property that belongs to the trust property, his/her debts covered by the trustee's liability for payment based on the trust property in full).'
- 信託財産の元本の評価額が信託必要額（当該商品取引員の保全対象財産の額から他の委託者資産保全措置を講じている額を控除した額をいう。）を超過する場合に、当該超過額に相当する金額の範囲内で信託契約の解除又は一部の解除を行おうとする場合
- when the appraised amount of the trust fund's principal exceeds the Necessary Amount for the Trust (which means the amount calculated by deducting the amount for other Measures for Customer Assets Preservation from the amount of the Property Subject to Preservation of said Futures Commission Merchant), in the case where there is an intention to cancel the whole or a portion of the Trust Contract within the scope of the amount equivalent to such excess portion;
- 特定目的会社は、第百九条又は第百十条の規定により減少した優先資本金の額が優先出資の消却に要した金額及び損失のてん補に充てた金額を超えるときは、その超過額（第百九十条において「減資剰余金」という。）を優先資本金に組み入れなければならない。
- In cases where the Amount of Preferred Capital reduced under Article 109 or Article 110 exceeds the amount used for cancellation of Preferred Equity or the amount appropriated for the compensation of losses, a Specific Purpose Company shall incorporate such excess amount (referred to as 'Reduction Surplus' in Article 190) into Preferred Capital.
- 特定の状況において、宿泊費が日当の六十パーセントを超えた場合、イーター機構は、領収書及びその追加の出費が不可避であったことを示す十分な証拠の提示を受けて、超過金額の全部又は一部を償還することができる。この償還は、日当の三十パーセントを超えない。
- If in certain circumstances the expenditure on accommodation exceeds 60 % of the daily subsistence allowance the ITER Organization may reimburse the excess amount partially or totally on presentation of vouchers and sufficient proof that additional expenditure was unavoidable. This reimbursement may not exceed 30 % of the daily subsistence allowance.
- 金額及び存続期間が確定している定期金債権のうち、各定期金につき第二号の規定に準じて算定される額の合計額（その額を各定期金の合計額から控除した額が法定利率によりその定期金に相当する利息を生ずべき元本額を超えるときは、その超過額を加算した額）に相当する部分
- With regard to a claim for periodic payments the amount and duration of which are fixed, the portion of which amounts to the total of the amounts calculated with regard to the respective periodic payments in accordance with the provision of item (ii) (in cases where the amount calculated by deducting said total from the total amount of periodic payments exceeds the amount of principal which would accrue interest equivalent to the periodic payments when calculating at a statutory interest rate, such amount in excess shall be added)
- 第二に、長崎貿易は大幅な輸入超過であることを鑑み（つまり、金銀が海外に流出することを意味した。金銀の海外流出は貨幣の裏づけが金銀である以上、国内の貨幣流通量を減少させることとなり、景気を冷え込ませることを意味した）、1715年海舶互市新例（長崎新令）を発布し、長崎貿易を制限した。
- The second action taken in considering Japan's import surplus through the trade in Nagasaki, was restricting the international trade through Nagasaki by issuing a new law in 1715 to limit the amount of international trade called 'Kaihakugoshi shinrei' or 'Nagasaki shinrei' (which meant that gold and silver were drained out of Japan; and the outflow of gold and silver meant the decrease of the domestic circulation of money and eventually indicated the risk of cooling economy because the currency was backed by the amount of gold and silver at that time).
- こ の法律は、支払不能又は債務超過にある債務者の財産等の清算に関する手続を定めること等により、債権者その他の利害関係人の利害及び債務者と債権者との間 の権利関係を適切に調整し、もって債務者の財産等の適正かつ公平な清算を図るとともに、債務者について経済生活の再生の機会の確保を図ることを目的とする。
- The purpose of this Act is, by specifying the proceedings for liquidation of property held by debtors who are unable to pay debts or insolvent, etc., to appropriately coordinate the interests of creditors and other interested persons and the relationships of rights between debtors and creditors, with the aim of ensuring proper and fair liquidation of debtors' property, etc. and securing the opportunity for rehabilitation of their economic life.
- 地代等の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の地代等の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた地代等の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。
- If no agreement may be reached between the parties regarding the decrease in the amount of Rent, etc., until the judicial decision on establishing the decreased amount as valid becomes final and binding, the party which has received that request may request payment of Rent, etc. in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the Rent, etc. that has already been paid exceeds the Rent, etc. amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received.
- 日雇労働求職者給付金については、国庫は、毎会計年度において第一号に掲げる額が第二号に掲げる額を超える場合には、第一項第二号の規定にかかわらず、同号の規定による国庫の負担額から当該超過額に相当する額を減じた額（その額が当該会計年度において支給した日雇労働求職者給付金の総額の四分の一に相当する額を下回る場合には、その四分の一に相当する額）を負担する。
- With regard to the job applicant benefits for day workers in each fiscal year, in the case where the amount listed in item (i) below exceeds the amount listed in item (ii) below, the National Treasury shall bear the amount obtained by deducting the amount equivalent to said excess amount from the amount to be borne by the National Treasury pursuant to the provisions of item (ii) of paragraph (1), notwithstanding the provisions of the same item (in the case where this amount is less than the amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during said fiscal year, said amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during said fiscal year):
- 建物の借賃の減額について当事者間に協議が調わないときは、その請求を受けた者は、減額を正当とする裁判が確定するまでは、相当と認める額の建物の借賃の支払を請求することができる。ただし、その裁判が確定した場合において、既に支払を受けた額が正当とされた建物の借賃の額を超えるときは、その超過額に年一割の割合による受領の時からの利息を付してこれを返還しなければならない。
- If no agreement may be reached between the parties regarding the decrease in the amount of the building rent, until the judicial decision on establishing the decreased amount as valid becomes final and binding, it shall be sufficient for the party which has received that request to request payment of the building rent in an amount that is deemed to be reasonable; provided, however, that when said judicial decision becomes final and binding, if the amount that has already been paid exceeds the building rent amount found to be valid, the amount of the excess shall be returned with the addition of interest at the rate of ten percent per year from the time the payment was received.
- 前項第一号に掲げる求職者給付については、国庫は、毎会計年度において、支給した当該求職者給付の総額の四分の三に相当する額が徴収法の規定により徴収した一般保険料の額を超える場合には、同号の規定にかかわらず、当該超過額について、同号の規定による国庫の負担額を加えて国庫の負担が当該会計年度において支給した当該求職者給付の総額の三分の一に相当する額に達する額までを負担する。
- In each fiscal year, with regard to the job applicant benefits listed in item (i) of the preceding paragraph, in the case where the amount of the general premiums collected pursuant to the provisions of the Premiums Collection Act is exceeded by the amount equivalent to three-quarters of the total amount of said job applicant benefits paid, the National Treasury shall bear an amount up to the amount equivalent to one-third of the total amount of said job applicant benefits paid during said fiscal year, with regard to said excess amount, in addition to the amount to be borne by the National Treasury pursuant to the provisions of the same item, notwithstanding the provisions of the same item.
- 貸金業者は、個人顧客と極度方式基本契約を締結している場合において、当該極度方式基本契約に基づき行われる極度方式貸付けに係る時期、金額その他の状況を勘案して内閣府令で定める要件に該当するときは、内閣府令で定めるところにより、指定信用情報機関の保有する当該個人顧客に係る信用情報を使用して、当該極度方式基本契約が基準額超過極度方式基本契約に該当するかどうかを調査しなければならない。
- A Money Lender shall, when he/she has concluded a Basic Contract for a Revolving Credit Loan with an Individual Customer and if the Basic Contract for the Revolving Credit Loan falls under the requirements provided by a Cabinet Office Ordinance, taking into consideration the period, amount, and other conditions of the Revolving Credit Loan made under the Basic Contract for the Revolving Credit Loan, use the Credit Information on the Individual Customer held by a Designated Credit Bureau and investigate whether or not the Basic Contract for the Revolving Credit Loan falls under a Basic Contract for a Revolving Credit Loan Exceeding the Base Amount, pursuant to the provisions of a Cabinet Office Ordinance.
- 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
- 貸金業者は、個人顧客と極度方式基本契約を締結している場合において、前条第一項又は第二項の規定による調査により、当該極度方式基本契約が同条第五項に規定する基準額超過極度方式基本契約に該当すると認められるときは、当該極度方式基本契約の条項に基づく極度額の減額その他の当該極度方式基本契約に関して極度方式貸付けを抑制するために必要な措置として内閣府令で定めるものを講じなければならない。
- A Money Lender shall, when having concluded a Basic Contract for a Revolving Credit Loan with an Individual Customer and having found said Basic Contract for the Revolving Credit Loan to fall under the category of a Basic Contract for a Revolving Credit Loan Exceeding the Base Amount as set forth in paragraph (5) of the preceding Article as a result of the investigation carried out under the provisions of paragraph (1) or paragraph (2) of that Article, reduce the maximum amount founded in the provisions of the Basic Contract for the Revolving Credit Loan or take any other measures to reduce new Revolving Credit Loans under the Basic Contract for the Revolving Credit Loan as specified by a Cabinet Office Ordinance.
- 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
- 第一項及び第二項に規定する「基準額超過極度方式基本契約」とは、個人顧客を相手方とする極度方式基本契約で、当該極度方式基本契約が締結されていることにより、当該個人顧客に係る極度方式個人顧客合算額（次に掲げる金額を合算した額をいう。）が当該個人顧客に係る基準額を超えることとなるもの（当該個人顧客の利益の保護に支障を生ずることがない極度方式基本契約として内閣府令で定めるものを除く。）をいう。
- The 'Basic Contract for a Revolving Credit Loan Exceeding the Base Amount' as provided in paragraph (1) and paragraph (2) means a Basic Contract for a Revolving Credit Loan concluded with an Individual Customer, by which the Total Borrowings of an Individual Customer under a Revolving Credit Loan pertaining to said Individual Customer (meaning the total of the amounts listed in the following items) exceed the Base Amount for the Individual Customer (excluding a Basic Contract for a Revolving Credit Loan specified by a Cabinet Office Ordinance as that which will not hinder the protection of the Individual Customer's interest):
- 前項に定めるもののほか、貸金業者は、個人顧客と極度方式基本契約を締結している場合には、内閣府令で定める期間ごとに、指定信用情報機関が保有する当該個人顧客に係る信用情報を使用して、当該極度方式基本契約が基準額超過極度方式基本契約に該当するかどうかを調査しなければならない。ただし、当該極度方式基本契約に基づく極度方式貸付けの残高が少額である場合その他の内閣府令で定める場合は、この限りでない。
- In addition to what is provided for in the preceding paragraph, a Money Lender shall, when he/she has concluded a Basic Contract for a Revolving Credit Loan with an Individual Customer, use the Credit Information on the Individual Customer held by a Designated Credit Bureau and investigate whether or not the Basic Contract for the Revolving Credit Loan falls under a Basic Contract for a Revolving Credit Loan Exceeding the Base Amount for each period specified by a Cabinet Office Ordinance; provided, however, that, this shall not apply to cases where the outstanding balance of the Revolving Credit Loan pertaining to the Basic Contract for the Revolving Credit Loan is low or other cases specified by a Cabinet Office Ordinance.
- 過料の裁判の執行があった後に当該裁判（以下この項において「原裁判」という。）に対して即時抗告があった場合において、抗告裁判所が当該即時抗告を理由があると認めて原裁判を取り消して更に過料の裁判をしたときは、その金額の限度において当該過料の裁判の執行があったものとみなす。この場合において、原裁判の執行によって得た金額が当該過料の金額を超えるときは、その超過額は、これを還付しなければならない。
- Where, after a judicial decision of a non-penal fine has been executed, an immediate appeal is filed against said judicial decision (hereinafter referred to as the 'judicial decision of prior instance' in this paragraph), if the court in charge of the appeal finds that said immediate appeal is well-grounded and makes another judicial decision of a non-penal fine by revoking the judicial decision of prior instance, it shall be deemed that the latter judicial decision of a non-penal fine is executed to the extent of the amount of the non-penal fine already executed. In this case, if the amount obtained as a result of execution of the judicial decision of prior instance exceeds the amount of the latter non-penal fine, such amount in excess shall be refunded.
- 事業年度末において、未払いの拠出表明額を精算するために必要な未使用の支払金割当額は、これらの拠出表明額に関連して直接発生した支払を満足するための特別勘定に移行される。拠出表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額より少ない場合、余剰金は収入に計上される。表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額を上回る場合、超過分は現在の支払金割当額から支払われる。
- At the end of the financial year those unspent payment appropriations which are needed to settle outstanding commitments shall be transferred to a special account to meet payments directly incurred in connection with these commitments. Should the payments made against a commitment be less than the payments appropriation transferred to the account to meet that commitment, the surplus shall be credited to income; should the payments made against a commitment exceed the payment appropriation transferred to the account to meet that commitment, the excess shall be paid from current appropriations.
- 同時期の国鉄では、電車や電気機関車でも120km/h超過の速度試験が行われていたが、こちらは営業運転とほぼ同等の条件で実施され、また欧米系の最新電気鉄道技術を採用した阪和電気鉄道や新京阪鉄道といった関西私鉄では、戦前の段階で既に120km/h超の高速運転が営業列車で恒常的に（それも鉄道省が国鉄の最高運転速度以上の速度を認可しないことを見越して、届けを出さないままに）実施されていたことが知られており、日本の鉄道技術、ことに蒸気機関車設計技術の立ち遅れは明白であった。
- JNR at that time was also performing speed tests at a speed of more than 120 km/h on electric trains and electric locomotives, but these tests were performed under conditions almost equal to those of commercial operation, and moreover, Kansai private railroad companies including the Hanwa Electric Railway and New Keihan Railway, which adopted the newest Western electric railroad technology, were known to have constantly been performing high speed driving at 120 km/h during the prewar period on their commercial trains (without filing, knowing that the Ministry of Railways would not permit speeds over maximum driving speed of JNR), which made it clear that the Japanese railroad technology, especially that of steam locomotive designing was lagging behind.
- 第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。
- Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of said Order.
- 第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
- Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of said Order.
- 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.
- 留置業務管理者は、被留置者の保管私物（内閣府令で定めるものを除く。）の総量（次条において「保管総量」という。）が保管限度量（被留置者としての地位の別ごとに被留置者一人当たりについて保管することができる物品の量として留置業務管理者が定める量をいう。次条において同じ。）を超えるとき、又は被留置者について領置している物品（内閣府令で定めるものを除く。）の総量（次条において「領置総量」という。）が領置限度量（被留置者としての地位の別ごとに被留置者一人当たりについて領置することができる物品の量として留置業務管理者が定める量をいう。次条において同じ。）を超えるときは、当該被留置者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。
- In cases where the total volume of self-retained articles (except those specified by a Cabinet Office Ordinance) of a detainee (hereinafter referred to as 'total self-retention volume' in the following Article) exceeds the maximum self-retention volume (i.e. a volume determined by the detention services manager according to the respective status as a detainee as the volume of articles which may be self-retained by each detainee; hereinafter the same shall apply in the following Article), or where the total volume of articles (except those specified by a Cabinet Office Ordinance) retained for a detainee (hereinafter referred to as 'total retention volume' in the following Article) exceeds the maximum retention volume (i.e. a volume determined by the detention services manager according to the respective status as a detainee as the volume of articles which may be retained; hereinafter the same shall apply in the following Article), the detention services manager may request the detainee to render such portion of the articles that is equivalent to the volume in excess to the detainee's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish.
- 刑事施設の長は、被収容者の保管私物（法務省令で定めるものを除く。）の総量（以下この節において「保管総量」という。）が保管限度量（被収容者としての地位の別ごとに被収容者一人当たりについて保管することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。）を超えるとき、又は被収容者について領置している物品（法務省令で定めるものを除く。）の総量（以下この節において「領置総量」という。）が領置限度量（被収容者としての地位の別ごとに被収容者一人当たりについて領置することができる物品の量として刑事施設の長が定める量をいう。以下この節において同じ。）を超えるときは、当該被収容者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。
- In cases where the total volume of self-retained articles (except those specified by a Ministry of Justice Ordinance) of an inmate (hereinafter referred to as 'total self-retention volume' in this Section) exceeds the maximum self-retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be self-retained by each inmate; hereinafter the same shall apply in this Section), or where the total volume of articles (except those specified by a Ministry of Justice Ordinance) retained for an inmate (hereinafter referred to as 'total retention volume' in this Section) exceeds the maximum retention volume (i.e. a volume determined by the warden of the penal institution according to the respective status as an inmate as the volume of articles which may be retained; hereinafter the same shall apply in this Section), the warden of the penal institution may request the inmate to render such portion of the articles that is equivalent to the volume in excess to the inmate's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish.
- 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):
- 海上保安留置業務管理者は、海上保安被留置者の保管私物（国土交通省令で定めるものを除く。）の総量（次条において「保管総量」という。）が保管限度量（海上保安被留置者としての地位の別ごとに海上保安被留置者一人当たりについて保管することができる物品の量として海上保安留置業務管理者が定める量をいう。次条において同じ。）を超えるとき、又は海上保安被留置者について領置している物品（国土交通省令で定めるものを除く。）の総量（次条において「領置総量」という。）が領置限度量（海上保安被留置者としての地位の別ごとに海上保安被留置者一人当たりについて領置することができる物品の量として海上保安留置業務管理者が定める量をいう。次条において同じ。）を超えるときは、当該海上保安被留置者に対し、その超過量に相当する量の物品について、親族その他相当と認める者への交付その他相当の処分を求めることができる。腐敗し、又は滅失するおそれが生じた物品についても、同様とする。
- In cases where the total volume of self-retained articles (except those specified by an Ordinance of the Ministry of Land, Infrastructure, Transport, and Tourism) of a coast guard detainee (hereinafter referred to as 'total self-retention volume' in the following Article) exceeds the maximum self-retention volume (i.e. a volume determined by the coast guard detention services manager according to the respective status as a coast guard detainee as the volume of articles which may be self-retained by each coast guard detainee; hereinafter the same shall apply in the following Article), or where the total volume of articles (except those specified by an Ordinance of the Ministry of Land, Infrastructure, Transport, and Tourism) retained for a coast guard detainee (hereinafter referred to as 'total retention volume' in the following Article) exceeds the maximum retention volume (i.e. a volume determined by the coast guard detention services manager according to the respective status as a coast guard detainee as the volume of articles which may be retained; hereinafter the same shall apply in the following Article), the coast guard detention services manager may request the coast guard detainee to render such portion of the articles that is equivalent to the volume in excess to the coast guard detainee's relative or other persons considered to be appropriate, or to make other appropriate dispositions. The same shall apply to the articles which have come to be decomposed or perish.
- 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)).'
- 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.
- 法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。
- With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5, paragraph (1) of the Act shall apply, the term 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year' in Article 22, paragraph (1) of said Order shall be deemed to be replaced with 'the sum of the amount of interest on liabilities prescribed in said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph' in paragraph (2) of said Article shall be deemed to be replaced with 'the sum of the amount of interest on liabilities that a domestic corporation set forth in said paragraph pays for the business year set forth in said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (Special Provisions on Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting said amount);' the term 'the amount listed in item (i)' in paragraph (1) and paragraph (2) of said Article shall be deemed to be replaced with 'the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13, paragraph (1), item (i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of said Article) (in the case where the provisions of paragraph (1) of said Article is applied by replacing the terms under the provisions of paragraph (2) of said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in said item which is applied by replacing the terms under the provisions of paragraph (2) of said Article));' the term '(hereinafter referred to as the 'sum of' in paragraph (3) of said Article shall be deemed to be replaced with '(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting said amount; hereinafter referred to as the 'sum of'; and the term 'paragraph (4), item (i) of said Article' in said paragraph shall be deemed to be replaced with 'Article 23, paragraph (4), item (i) of the Act.'
- 当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。
- With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of said domestic corporation, in item (i) of the preceding paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)' shall be deemed to be replaced with 'the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5, paragraph (4), item (vii) of the Act for the relevant business year of said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5, paragraph (1) of the Act for the relevant business year of said domestic corporation (hereinafter such remaining amount shall be referred to as 'the amount exceeding the average balance of the total liabilities' in this paragraph) is equivalent to or less than the amount listed in (b);' the term 'Article 66-5, paragraph (4), item (i) of the Act' shall be deemed to be replaced with 'paragraph (4), item (i) of said Article;' and the term 'remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities;' and in item (ii) of said paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities exceeds the amount listed in (b) of the preceding item;' and the term 'the amount exceeding the average balance of liabilities' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities.'
- 当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該連結法人の当該連結事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十八条の八十九第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。
- With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 68-89, paragraph (4), item (vii) of the Act; hereinafter the same shall apply in this Article) for the relevant consolidated business year of said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89, paragraph (1) of the Act for the relevant consolidated business year of said consolidated corporation is less than the amount exceeding the average balance of liabilities for the relevant consolidated business year of said consolidated corporation, in item (i) of the preceding paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)' shall be deemed to be replaced with 'the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 68-89, paragraph (4), item (vii) of the Act for the relevant consolidated business year of said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89, paragraph (1) of the Act for the relevant consolidated business year of said consolidated corporation (hereinafter such remaining amount shall be referred to as 'the amount exceeding the average balance of the total liabilities' in this paragraph) is equivalent to or less than the amount listed in (b);' the term 'Article 68-89, paragraph (4), item (i) of the Act' shall be deemed to be replaced with 'paragraph (4), item (i) of said Article;' and the term 'remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities;' and in item (ii) of said paragraph, the term 'the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities exceeds the amount listed in (b) of the preceding item;' and the term 'the amount exceeding the average balance of liabilities' shall be deemed to be replaced with 'the amount exceeding the average balance of the total liabilities.'
