金額: 1000 Terms and Phrases
- 金額
- amount of money
- penny
- sum
- total amount
- monetary amount
- 出金額
- amount invested or contributed
- 払込金額
- amount to be paid in
- paid-in amount
- 請負金額
- contract amount
- contract price
- 収入金額
- total receipts
- income amount
- 契約金額
- Contract Price
- contract value
- 受領金額
- The amount received; and
- 保証金額
- The amount of the guarantee;
- 金額の増減
- increase or decrease of amount
- 支払金額等
- Amount to be paid, etc.
- Amount of Payment, etc.
- 金額の降順
- By amount, largest to smallest
- 数量及び金額
- the volume and amount;
- 貸付けの金額
- The amount of the Loan;
- The amount of the Loan; and
- 貸方合計金額
- Total Value Credits
- 借方合計金額
- Total Value Debits
- 出資一口の金額
- The amount of one unit of investment;
- 払戻金額の公示
- Public Notice of Refund Amount
- 金額入り見積書
- prided bill of quantities
- 数字による金額
- amount in figures (vs. moji ni yoru kingaku = amount written in words)
- 寄付される金額
- an amount of money contributed
- 共済金額制限の特例
- Exception to Restriction on the Amount of Mutual Aid Money
- 発注明細行正味金額
- purchase order line net amount
- 金額入り数量明細書
- priced bill of quantities
- 支払を催告する金額
- The amount of demanded payment; and
- 金額を表示する通貨
- the currency in which the amount is indicated;
- 値引の種類: 金額
- Discount Type: Monetary Value
- 共済金額の制限の特例
- Exception to Restriction on the Amount of Mutual Aid Money
- 出資一口の金額の減少
- Reduction of the Unit Amount of Contribution
- 肝をつぶすような金額
- staggering sums of money
- 吸収合併直前出資金額
- the Amount of Contributions immediately prior to the Absorption-Type Merger;
- 吸収合併直前加入金額
- the Membership Fees immediately prior to the Absorption-Type Merger;
- 各転換特定社債の金額
- the amount of each convertible Specified Bond;
- 各募集特定社債の金額
- the amount of each Specified Bond for Subscription;
- 解散後の共済金額の支払
- Payment of Mutual Aid Money After Dissolution
- 流用の金額及びその理由
- the amount of diversion if any, and the reasons for such diversion;
- 各募集投資法人債の金額
- The amount of money for each Investment Corporation Bond for Subscription;
- 次に掲げる金額の合計額
- The sum of the amounts listed as follows:
- 請求金額を支払う期限日
- The day of the month bills are due
- 金額順にソートします。
- Sort by amount
- 金額は1リットルあたり。
- This amount is applicable to one liter.
- 課税標準から控除する金額
- Amount to be deducted from the tax base
- 吸収合併直前利益剰余金額
- the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger;
- 吸収合併直前法定準備金額
- the Amount of Statutory Capital immediately prior to the Absorption-Type Merger;
- 吸収合併直前資本剰余金額
- the Capital Surplus immediately prior to an Absorption-Type Merger;
- 報奨として与えられる金額
- a sum of money offered as a prize
- 小切手金額(数字)の位置
- Position of check amount in numbers
- 小切手金額(単語)の位置
- Position of check amount in words
- 売買差損益金又は総取引金額
- Balance of transactions or total transaction amount
- 出資一口の金額を減少する旨
- The fact that the unit amount of contribution will be reduced
- 私はその金額の2倍払った。
- I paid double the sum.
- 負債の合計金額等の計算基準
- Calculation basis of total amount of liabilities, etc.
- 定期的に割り当てられる金額
- a sum of money allotted on a regular basis
- 顧客が許される最大貸付金額
- the maximum credit that a customer is allowed
- いかほどの金額でも結構です。
- Any amount of money will do.
- 提供役務に相当する金額の請求
- quantum merit
- 基本金及び払い込んだ出資金額
- the funds and the amount of contribution paid;
- 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;
- 金額の表示方法を指定します。
- Display the amount?
- 負の金額を赤色で表示します。
- Display negative values in red.
- 単位時間当たりに受け取る金額
- amount of money received per unit time
- 金額は地方によって相場が違う。
- The amount of money generally considered, differs from region to region.
- 電子申請による場合における金額
- Amount in the case of an electronic application
- 預金者一人当たりの預金額の限度
- Limit of deposit per depositor
- 予備費の使用の金額及びその理由
- the amount of contingency funds to be applied if any, and the reasons for such application;
- 券面金額及びこれに相当する口数
- The face value and the number of units equivalent thereto;
- 最後配当をすることができる金額
- The amount available for the final distribution
- 出資一口の金額及びその払込方法
- the unit amount of contribution and the method of its payment;
- 費用の返済として交付される金額
- a sum granted as reimbursement for expenses
- 単位時間当たりに支払われる金額
- the amount of money paid out per unit time
- 適正な金額を入力してください。
- You must enter a valid amount.
- マイナスの金額は許されません。
- Negative amounts are not allowed.
- 特定継続的役務提供の期間及び金額
- Periods of and amount of money charged for Specified Continuous Service Offers
- 彼が当月の売上金額を算出します。
- He will calculate the sales for this month.
- 出資一口の金額の減少の無効の訴え
- Action for Invalidation of Reduction of the Unit Amount of Contribution
- 彼はその会計簿に金額を記入した。
- He entered up the sum in his account book.
- 彼は彼女にかなりの金額を与えた。
- He gave her a considerable sum of money.
- 罪名、犯数、刑名及び刑期又は金額
- The type of crime, the number of sentences, the type of sentence, and the term of sentence or the amount thereof;
- 対内直接投資等の金額及び実行の日
- The amount of the inward direct investment, etc. and its date of implementation;
- 当該学校債券に係る金銭債権の金額
- the amount of monetary claims pertaining to said School Bonds;
- 分配金額は正の値にしてください。
- The cash distribution must be positive.
- 複雑な絵柄であるほど金額が上がる。
- More complex drawings pay put more money.
- 支払い金額が初めて5千円を超える。
- Payments exceeded 5,000 yen for the first time.
- 国内源泉所得に係る所得の金額の計算
- Calculation of the Amount of Income Categorized as Domestic Source Income
- 外国法人の退職年金等積立金額の計算
- Calculation of the Amount of Retirement Pension, etc. Fund of Foreign Corporations
- 金額、工期、業者などの情報が載る。
- Information such as costs, construction periods, and construction companies are included.
- 支出金額の予定及び後見の事務の費用
- Expenditure Estimation and Expenses of Affairs of Guardianship
- 出資一口の金額及びその払込みの方法
- Unit amount of contribution and the method of its payment
- 対内直接投資等の金額及び実行の時期
- The amount of the inward direct investment, etc. and its timing of implementation;
- 支払又は支払の受領の別及びその金額
- Distinction between payment and receipt of payment, and the amount thereof
- 各新優先出資引受権付特定社債の金額
- the amount of each Specified Bond with Preferred Equity Subscription Rights;
- どの表示された金額も変更しません。
- Don't change any displayed amounts
- 金額が0の税金コードを印刷しない。
- [$0].00 valued Tax codes won't be printed.
- 財布の中身という表現で使われる金額
- a sum of money spoken of as the contents of a money purse
- 物やサービスについて請求される金額
- the price charged for some article or service
- 合計金額が間違っているようですよ。
- I think this is added up wrong.
- 法第四十五条第一項の政令で定める金額
- Amount specified by Cabinet Order as prescribed in Article 45(1) of the Act
- 商品代金+送料の金額が1万円以上だ。
- The total amount for the product and shipping is above ten thousand yen.
- 貸付金額については、従前の例による。
- The loan amount follows previous examples.
- 君が使った金額は全部でいくらですか。
- How much money did you spend in total?
- 前年の総所得金額はいくらでしょうか。
- What was the gross income in the previous calendar year?
- 設立時加入金額 次に掲げる額の合計額
- the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following:
- 設立時出資金額 次に掲げる額の合計額
- the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:
- 次のイからチまでに掲げる金額の合計額
- the total of the amounts set forth in the following (a) to (h):
- 「海外からの純所得」を差し引いた金額
- gross domestic product
- 出資口数、出資金額及びその払込年月日
- Number of units of contribution, amount of contribution and date of its payment
- 各転換特定社債について払い込んだ金額
- the amount paid in for each convertible Specified Bond; and
- 特定外国法人の未処分所得の金額の計算
- Calculation of Undistributed Income of Specified Foreign Corporations
- 支払われた金額または支払われた請求額
- a sum of money paid or a claim discharged
- 損失か負傷の代償として支払われる金額
- a sum of money paid in compensation for loss or injury
- 払込みを受けた金額が債務額と異なる社債
- bonds which received payment of an amount different from the debt quota;
- 募集優先出資の払込金額又はその算定方法
- the Amount To Be Paid In for Preferred Equity for Subscription or the method for calculating such amount;
- 各権利の金額が一億円を下回らないこと。
- The amount of each right is not less than 100 million yen;
- The value of each right shall not be less than one hundred million yen.
- 特定外国法人の課税対象留保金額の計算等
- Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Corporations
- 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.
- 出資口数及び金額並びにその払込みの年月日
- The number of units, the amount, and the payment date of the contribution
- あなたが使った金額は全部でいくらですか。
- What is the amount of money you spend?
- 彼女は私に途方もない金額を要求してきた。
- She asked me for an unreasonable sum of money.
- 設立時利益剰余金額 次に掲げる額の合計額
- the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following:
- 金額又は存続期間が不確定である定期金債権
- Claim for periodic payments the amount and duration of which are not fixed
- GNPから資本減耗引当てを差し引いた金額
- net national product
- 吸収合併後加入金額 次に掲げる額の合計額
- the Membership Fees subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 吸収合併後出資金額 次に掲げる額の合計額
- the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 負担金額等が著しく不当なものでないこと。
- That the Amount of Charges to Be Borne, etc. is not grossly inappropriate.
- 特定外国子会社等の未処分所得の金額の計算
- Calculation of Undistributed Income of Specified Foreign Subsidiaries, etc.
- Calculation of Amount of Undistributed Income of Specified Foreign Subsidiaries, etc.
- 総取引金額(オプション取引の場合に限る。)
- Total transaction amount (limited to cases of Option Transactions)
- 既に積み立てられた商品取引責任準備金の金額
- the amount of liability reserve for commodity trading that has already been accrued.
- 純資産額が前号に規定する金額に満たない法人
- a juridical person whose amount of net assets is less than the amount prescribed in the preceding item;
- 純資産額が前号に規定する金額に満たない会社
- a company whose amount of net assets is less than the amount prescribed in the preceding item;
- 出資一口の金額は、均一でなければならない。
- The unit amount of contribution shall be uniform.
- The unit amount of contribution shall be equal.
- The cash value of one unit of investment shall be uniform.
- 各特定社債の金額が一億円を下回らないこと。
- that the amount of each Specified Bond is not less than one hundred million yen;
- 各振替外債の金額が一億円を下回らないこと。
- that the amount of each Book-Entry Transfer Foreign Bond does not fall below 100 million yen;
- 貸付金額の確保が難しく、金利が高い経済状態
- the economic condition in which credit is difficult to secure and interest rates are high
- 勘定科目の海外通貨での金額を表示しますか?
- Display the account's foreign currency amount?
- しばしば、どんな少ない金額にでも使用される
- often used of any small amount of money
- 今週使用した場所と金額をお知らせください。
- Could you tell me the places you used the card this week and the amounts you charged?
- 私はその金額をきいてちょっと考えたんです。
- ``I was a bit staggered at this,
- 小さい金額のお札をお持ちではありませんか。
- Do you have any smaller bills?
- 合計額の右側には年度別の金額が表示されます。
- The amounts for each fiscal year will be shown on the right side of the total amount.
- 飲み代として使った金額は総計7千ドルだった。
- The total bill for drinks came up to 7000 dollars.
- 外国法人の国内源泉所得に係る所得の金額の計算
- Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations
- 所有有価証券、現金、預貯金額計100万円以上
- One million yen or more as the total of securities, cash, deposits and savings.
- 日によつて定められた賃金については、その金額
- When wages are determined on a daily basis, they shall be the amount of daily wages
- 吸収合併後利益剰余金額 次に掲げる額の合計額
- the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 期限前弁済又は期限前償還をした金額及び年月日
- the amount and date of repayment or redemption before maturity;
- 吸収合併後法定準備金額 次に掲げる額の合計額
- the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 各投資法人債の金額が一億円を下回らないこと。
- The amount of each Investment Corporation Bond is no less than 100 million yen;
- 吸収合併後資本剰余金額 次に掲げる額の合計額
- the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following:
- 出資一口の金額並びにその払込みの時期及び方法
- Unit amount of the contribution and the time and method of its payment
- 純財産額が前号に規定する金額以上であること。
- the amount of Net Assets exceeds the amount of money prescribed in the preceding item;
- 病気に関する診断・治療・予防に費やされる金額
- amount spent for diagnosis or treatment or prevention of medical problems
- 小切手の金額は数字と文字の両方で書いて下さい。
- Write the amount on the check in letters as well as figures.
- その質草に相当する金額の金銭を高利で貸与した。
- They loaned money equivalent to the value of the pawned item at high interest.
- 時間によつて定められた賃金については、その金額
- When wages are determined on an hourly basis, the basis shall be the amount of hourly wages
- 純資産額が前号に規定する金額に満たない株式会社
- a stock company whose amount of net assets is less than the amount prescribed in the preceding item;
- 貸借の別、有価証券の銘柄、数又は金額及び受渡日
- lending or borrowing of Securities, and the issue, the volumes or amounts, and the date of delivery of the Securities; and
- 収益・費用勘定科目の金額表示を正負逆にします。
- Reverse amount display for Income and Expense Accounts
- 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
- 差し引かれる金額(特に所得税を計算するために)
- an amount that can be deducted (especially for the purposes of calculating income tax)
- ご指定の金額はそれをはるかに上回っております。
- and that the sum you name is utterly beyond her power.
- ある清算金額に達するまで各取引を自動清算します
- Automatically clear individual transactions, so as to reach a certain cleared amount
- 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
- 清算金額を入力したときに各取引を自動清算します。
- Automatically clear individual transactions, given a cleared amount
- 合計金額が負の領収書を記帳することはできません。
- You may not post an expense voucher with a negative total cash value.
- 願いにかけた語呂合わせの金額が使われることも多い。
- It is often the case that they make a pun combining their wishes and the amount of Saisen.
- 保険、税金を含めて、合計金額はいくらになりますか。
- How much is it including insurance and tax?
- これ以外の金額をチャージしたい時は複数回操作する。
- If you want to recharge an amount other than one of these, you will be asked to do the operation more than twice.
- 各新優先出資引受権付特定社債について払い込んだ金額
- the amount paid in for each Specified Bond with Preferred Equity Subscription Rights; and
- 毎年英国議会によって英国皇族の費用に採択された金額
- a sum of money voted by British Parliament each year for the expenses of the British royal family
- 合計金額を記入して、ここに署名していただけますか。
- Could you write in the total and sign here?
- 一日ごとに特定の金額が支払われる契約だったからだ。
- since he was paid a certain sum per day.
- 自動販売機(頒布機)に発売金額分の硬貨を投入して得る
- Put the price in coins into an automatic vending machine which dispenses mikuji.
- その程度の金額では我々がどうかなるということはない。
- That sum of money won't make or mar us.
- 購入金額を返金してくれるのかどうか、教えてください。
- I want to know if you will refund the full purchase price.
- 寄附金について、その寄附者及び金額を明らかにする帳簿
- Book to clarify the contributors and sums of donation.
- 保釈を許す場合には、保証金額を定めなければならない。
- The court shall, when granting bail, set the amount of the bail bond.
- 売買の別、有価証券の銘柄、数又は金額、価格及び受渡日
- purchase or sale, issues, volumes or amounts, prices, and the date of delivery of Securities;
- 売買の別、金融商品の銘柄、数又は金額、価格及び受渡日
- purchase or sale, issues, volumes or amounts, prices and the date of delivery of Financial Instruments;
- 純財産額がホに規定する金額に満たない法人であるとき。
- when the applicant for permission is a juridical person whose Net Assets of a juridical person is less than the amount prescribed in sub-item (e);
- 法第四十五条第一項の政令で定める金額は、五万円とする。
- The amount specified by a Cabinet Order as prescribed in Article 45(1) of the Act shall be 50,000 yen.
- 商品の送料を表示するときは、金額をもつて表示すること。
- when indicating the shipment charge for the goods, the amount of the shipping charge shall be indicated; and
- 香典返しの金額は、香典の3割から5割であることが多い。
- The monetary value of the koden-gaeshi often ranges from 30% to 50% of that of the koden.
- 法第三百七条第三項の政令で定める金額は、千万円とする。
- The amount of money specified by a Cabinet Order as set forth in Article 307, paragraph (3) of the Act shall be 10 million yen.
- 大正の大礼...総予算853万8357円(当時の金額)
- The tairei of Taisho: General budget, 8,538,357 yen (amount at that time)
- 前項の政令で定める金額は、五億円を下回ってはならない。
- The amount specified by the Cabinet Order in the preceding paragraph shall not be under 500,000,000 yen.
- その納付する外国法人税の額で損金の額に算入している金額
- The amount of foreign corporation tax that the affiliated foreign company is to pay and which is included in deductible expenses
- The amount of foreign corporation tax that the affiliated foreign company shall pay and which is included in deductible expenses
- The amount of foreign corporation tax that the foreign affiliated person shall pay and which is included in deductible expenses
- 前項第二号の租税の額は、次に掲げる金額の合計額とする。
- The amount of tax set forth in item (ii) of the preceding paragraph shall be the sum of the amounts listed as follows:
- (税について)特定量以下の金額の率を徐々に減少するさま
- (of taxes) gradually decreasing in rate on sums below a certain amount
- 居住者に係る特定外国子会社等の課税対象留保金額の計算等
- Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Subsidiaries, etc. Related to Residents
- 有効な分配金額を入力するか、空白のままにしてください。
- You must either enter a valid cash amount or leave it blank.
- 合計金額が負の得意先請求書を記帳することはできません。
- You may not post an invoice with a negative total value.
- 法第三百六条第一項の金額の支払期間、支払場所及び支払方法
- The period, the place and the method of the payment of the amount under Article 306, paragraph (1) of the Act
- その合計金額のほかに、彼は私にまだ10ドルの借りがある。
- In addition to that sum he still owes me ten dollars.
- 先の納税申告書に記載した純損失等の金額が過大であるとき。
- Where the amount of net loss, etc. is overstated in the initial tax return form
- 非永住者の国外源泉所得のうち課税される部分の金額の範囲等
- Scope of Taxable Amount of Foreign Source Income of Non-Permanent Residents, etc.
- 信託財産の元本の評価額は、当該信託の元本金額とすること。
- the appraised amount of the principal of the trust fund shall be the principal amount of said trust;
- 指定する勘定科目タイプで表示する金額の符号を反転します。
- Reverse amount display for certain account types
- (数または金額についえ使用され)誇張または資格取得なしで
- (used of a number or sum) without exaggeration or qualification
- 内国法人に係る特定外国子会社等の課税対象留保金額の計算等
- Calculation, etc. of the Amount of Taxable Retained Income of Specified Foreign Subsidiaries, etc. Related to Domestic Corporations
- B: 合計金額を記入して、ここに署名していただけますか。
- B: Could you write in the total and sign here?
- 表側には、見やすいように楷書で、漢数字を使って金額を書く。
- The amount of money stored inside the naka-bukuro should be clearly written on the front of the naka-bukuro using the Chinese characters for numbers.
- 法第八十条第一項第一号の政令で定める金額は、十億円とする。
- The amount specified by a Cabinet Order as set forth in Article 80, paragraph (1), item (i) of the Act shall be 1 billion yen.
- 共済金額並びに前条第二項及び第三項に規定する共済掛金の支払
- Payment of mutual aid money and the mutual aid premiums prescribed in paragraph (2) and paragraph (3) of the preceding Article
- 投資口の払戻しは、払戻金額の支払の時に、その効力を生ずる。
- The refund of Investment Equity shall become effective when the amount to be refunded is paid.
- 次に掲げる金額は、費用として、当事者等が納めるものとする。
- The amounts listed in the following shall be paid by a party, etc. as costs:
- 債権額(一定の金額を目的としない債権については、その価額)
- the amount of the claim secured (in the case of a claim the amount of which is not fixed, the value thereof);
- それは荷物が車から盗まれた場合、ある金額まで保障されます。
- If it's stolen out of the car, you would be insured up to a certain amount.
- その還付を受ける外国法人税の額で益金の額に算入している金額
- The amount of foreign corporation tax that shall be refunded to the affiliated foreign company and which is included in gross profits
- The amount of foreign corporation tax that shall be refunded to the foreign affiliated person and which is included in gross profits
- 当該比較対象取引に係る棚卸資産の販売による収入金額の合計額
- The total revenue arising from the sale of said inventory assets for a comparable transaction
- 金額が増えているのは、そう、やつが偉くなるにつれてなんだ」
- And the amounts increase, you see, as he rose in rank.'
- 法第四十一条第一項第一号の政令で定める金額は、五万円とする。
- The amount specified by a Cabinet Order as prescribed in Article 41(1)(i) of the Act shall be 50,000 yen.
- 中袋の裏には自己の住所・自己の姓名・封入した金額を明記する。
- You should write on the rear side of the Naka-bukuro your name, your address, and the amount of money placed inside the naka-bukuro.
- 当時の1回の勘合船が輸入した品物の総額は莫大な金額になった。
- The total amount of goods imported by the kangosen each time reached a staggering amount.
- 前項第二号の政令で定める金額は、一億円を下回ってはならない。
- The amount specified by a Cabinet Order set forth in item (ii) of the preceding paragraph shall not be less than one hundred million yen.
- 新優先出資の引受権の行使によって発行される優先出資の払込金額
- the Amount to Be Paid In for the Preferred Equity issued upon the exercise of subscription rights;
- 特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等
- Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.
- 献金額に応じて会員は12の「燈」というランクに分けられている。
- Members are ranked into 12 different categories called 'To' based on the amount of donation they make.
- 純損失等の金額で当該課税期間において生じたものを減少させる更正
- A reassessment to decrease the amount of net loss, etc. that has arisen during the taxable period concerned
- 有効期限があるものや、使用金額上限が設定されているものもある。
- Expiration date and/or upper limit of amounts may be determined for some tickets.
- 五千トン以下のタンカーにあつては、一単位の四百五十一万倍の金額
- For the Tanker which are 5,000 tons or less, the amount of money of 4,510,000 times of One Unit.
- 配当をすることができる金額が千万円に満たないと認められるとき。
- Where it is found that the amount available for a liquidating distribution is less than ten million yen.
- 支援センターの資本金は、設立に際し、政府が出資する金額とする。
- The stated capital of the JLSC shall be the amount of capital to be contributed by the national government at the time of establishment of the JLSC.
- 金銭(特に異なる国の通貨)を、同価値の金額に相互に交換すること
- reciprocal transfer of equivalent sums of money (especially the currencies of different countries)
- 私が申し上げた金額で手を打たれたほうが賢明ではありませんか?
- Surely it is better for you to take the substantial sum which I offer
- この時間は、以下の表に示すように、かけた金額と線形に比例する。
- This time scales linearly with the amount of money spent as shown in the following table.
- 法第九条第一項第三号及び第二十四条第一項第三号の政令で定める金額
- Amount specified by Cabinet Order as prescribed in Article 9(1)(iii) and Article 24(1)(iii) of the Act
- 金額は決まっていないが、多くの人は硬貨を賽銭として投入している。
- Although the amount of Saisen is not fixed, many people throw in coins as Saisen.
- ニの税額の計算上控除する金額又は還付金の額の計算の基礎となる税額
- The amount to be deducted from the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund
- 第一号に掲げる所得税の額から前号に掲げる所得税の額を控除した金額
- The amount of income tax listed in item (i), after deducting therefrom the amount of income tax listed in the preceding item
- 前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額
- The amount of income tax listed in the preceding item, after deducting therefrom the amount of income tax listed in item (i)
- そして当せんした富札の所有者に、あらかじめ定めた金額を交付する。
- An owner of the winning lottery ticket received a predetermined amount of money.
- 金額が足りない場合は鋼索線の八幡市駅で精算することになっている。
- When the fare is insufficient, it is adjusted at Yawatashi Station of the Keihan Cable Line.
- 新優先出資の引受権の行使によって発行する優先出資の払込金額の総額
- the total Amount to Be Paid In for Preferred Equity issued upon exercise of the subscription right;
- 彼が私の芝を刈り始めた時の金額のざっと4倍を請求してくるであろう。
- He's charging me roughly four times as much as he charged when he started cutting my lawn.
- また、「お気持ちをお納め下さい」として金額を明示しない場合もある。
- Some do not indicate the amount as they want visitors to 'donate their goodwill.'
- 補償対象債権に係る委託者資産が金銭である場合 当該委託者資産の金額
- in cases where a customer's assets pertaining to claims subject to compensation are cash: the amount of said customer's assets;
- 第一項第十四号の政令で定める金額は、五千万円を下回つてはならない。
- The amount specified by a Cabinet Order as set forth in item (xiv) of paragraph (1) shall not be less than 50 million yen.
- 受領金額及びその利息、賠償額の予定に基づく賠償金又は元本への充当額
- The amount received and amounts appropriated for repayment of the interest, the agreed liquidated damages, or the principal;
- 規定の最低証拠金額を維持するために、不足分の積み増しを請求すること
- a demand by a broker that a customer deposit enough to bring his margin up to the minimum requirement
- 貸方にはプラスの金額を入力するか空白のままにしなければなりません。
- Credit must be a positive amount or you must leave it blank.
- 出資一口の金額及びその払込の方法並びに出資の総口数及び払込済出資総額
- Unit amount of contribution, the method of its payment, the total number of units of contribution, and the total amount of contribution already paid
- 最終の貸借対照表の負債の部に計上した金額の合計額が二百億円以下のもの
- The total amount stated in the liabilities section of its final balance sheet is not more than 20 billion yen;
- 米国人は、人が稼ぐ金額をその人の能力を測る尺度にするといわれている。
- Americans are said to regard the amount of money a man makes as a criterion of his ability.
- 実際に発行されたのは4,800万両であり、その種類と金額は次の通り。
- The amount of bills actually issued was 48 million ryo, and the types of bills issued and the respective amounts were as follows:
- 負債の合計金額の純資産額に対する比率が主務省令で定める率を超えた場合
- When the ratio of the total amount of liabilities to the amount of net assets exceeds the ratio specified by an ordinance of the competent ministry
- 受渡しの別、有価証券の銘柄及び数若しくは金額又は金銭の額並びに受渡日
- delivery or receipt of Securities, and the issue, the volumes or amounts, the amount of money and the date of delivery of the Securities.
- 有価証券の売買 売買の別、有価証券の銘柄、数又は金額、価格及び受渡日
- the purchase and sale of Securities: purchase or sale, issues, volumes or amounts, prices, and the date of delivery of Securities;
- ある金額と引き換えにこういう事態を収拾して満足する母親もいるだろう。
- Some mothers would be content to patch up such an affair for a sum of money;
- ある金額より大きな額の物を窃盗すること(その額は場面によって異なる)
- larceny of property having a value greater than some amount (the amount varies by locale)
- 取引料の提供については、その提供先、金額、性格並びに提供の時期及び方法
- With regard to provision of a transaction fee, the recipient, the amount, and the nature of the fee, and the time and method of providing the fee
- 吸収合併消滅組合の組合員に対して支払をする金額を定めたときは、その定め
- When the amount of money to be paid to partner of the absorbed cooperative has been decided, such decision
- 新設合併消滅組合の組合員に対して支払をする金額を定めたときは、その定め
- When the amount of money to be paid to partner of the consolidated cooperatives has been decided, such decision
- 生活では綿の着物を着て倹約し、数万円(当時の金額)の富を築いたという。
- He was said to lead a frugal life, wearing kimono made of cotton for example, and earned tens of thousands of yen (the value at the time).
- 昭和の大礼の総予算は当時の金額で1968万3637円50銭5厘という。
- It is said that the general budget of the tairei of Showa was 19,683,637.55 yen, in the amount of money in those days.
- SMART ICOCAの場合は金額ボタンを押した段階でチャージされる。
- In the case of SMART ICOCA, when the button of the amount is pressed the card is automatically recharged.
- 信託財産への各対象従業員の一回当たりの拠出金額が百万円に満たないこと。
- that the amount of the contribution made to the trust property by each of the Subject Employees on each occasion shall be less than one million yen;
- その納付する法人所得税の額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 corporate income tax that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 節の番号数の前後の番号にいくばくかの金額を与えたが、これを両袖といった。
- At the numbers before and after fushi some amount of prize money were given, which was called ryosode.
- 葬祭料は、通常葬祭に要する費用を考慮して厚生労働大臣が定める金額とする。
- The amount of funeral expenses shall be an amount specified by the Minister of Health, Labour and Welfare in consideration of the expenses normally required for funerals.
- 電子債権記録機関の資本金の額は、政令で定める金額以上でなければならない。
- The amount of stated capital of Electronic Monetary Claim Recording Institutions shall not be less than the amount specified by the Cabinet Order.
- その還付を受ける法人所得税の額で当該各事業年度の益金の額に算入している金額
- The amount of corporate income tax to be refunded to the specified foreign subsidiary, etc. which is included in gross profits for the relevant business year
- 第六項の補償金額は、都道府県知事が海区漁業調整委員会の意見を聴いて決定する。
- The amount of compensation money of paragraph (6) shall be decided by the Governor concerned, after he/she hears the opinions of the Sea-area Fisheries Adjustment Commission concerned.
- 設立時資本剰余金額 イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
- the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b):
- the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);
- 許可申請者が株式会社でその資本金の額が政令で定める金額以上のものであること。
- The applicant for a license is a stock company of which the amount of stated capital is not less than an amount specified by a Cabinet Order.
- 前項の規定により各出資者に分配することができる金額は、その出資額を限度とする。
- The amount that may be distributed to each contributor pursuant to the provisions of the preceding paragraph shall not exceed the amount of each contributor's capital contributions.
- 「運上は最初から一定の金額を納付するように定められているが冥加にはそれがない」
- 'While the amount of Unjo was fixed, no fixed amount existed for Myoga.'
- 設立時法定準備金額 新設合併取得会員商品取引所の新設合併の直前の法定準備金の額
- the Amount of Statutory Capital at Establishment: the amount of statutory capital immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger;
- 設立時利益剰余金額 新設合併取得会員商品取引所の新設合併の直前の利益剰余金の額
- the Amount of Accumulated Surplus at Establishment: the amount of accumulated profit immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger.
- 電子債権記録機関の純資産額は、第一項の政令で定める金額以上でなければならない。
- The amount of net assets of Electronic Monetary Claim Recording Institutions shall not be less than the amount specified by the Cabinet Order referred to in paragraph (1).
- 令第一条の八の六第一項第二号ロに規定する内閣府令で定める金額は、十億円とする。
- The amount specified by Cabinet Office Ordinance, referred to in Article 1-8-6, paragraph (1), item (ii), sub-item (b) of the Cabinet Order, shall be one billion yen.
- 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;
- 令第一条の十九第二号に掲げる取引 貸借の別、有価証券の銘柄、数又は金額及び受渡日
- transactions listed in Article 1-19, item (ii) of the Cabinet Order: lending or borrowing of Securities, and the issue, the volumes or amounts, and the date of delivery of the Securities; and
- (iv) 信託財産への各対象従業員の一回当たりの拠出金額が百万円に満たないこと。
- iv. that the amount of the contribution made to the trust property by each of the Subject Employees on each occasion shall be less than one million yen;
- 負債・買掛金・純資産・クレジットカード・収益勘定科目の金額表示を正負逆にします。
- Reverse amount display for Liability, Payable, Equity, Credit Card, and Income accounts
- 正義の士が若気のいたりかなにかで、目の玉が飛び出るほどの金額を払ってるんですよ。
- an honest man paying through the nose for some of the capers of his youth.
- 法第九条第一項第三号及び第二十四条第一項第三号の政令で定める金額は、三千円とする。
- The amount specified by a Cabinet Order as prescribed in Article 9(1)(iii) and Article 24(1)(iii) of the Act shall be 3,000 yen.
- 製品安全協会は、前項の規定により払戻しをした金額により資本金を減少するものとする。
- The Consumer Product Safety Association shall reduce the amount of stated capital by the amount returned pursuant to the provisions of preceding paragraph.
- 前項の補償金額は、農林水産大臣が水産政策審議会の意見を聴いて定め、これを告示する。
- The amount of compensation set forth in the preceding paragraph shall be decided by the Minister of Agriculture, Forestry and Fisheries upon hearing the opinion of the Fisheries Policy Council and shall be announced by a public notice.
- また、それに応じた金禄公債の金額が定められて翌年から強制的に行われるようになった。
- And based on this exchange rate, amounts of the public bond was decided and a change to the public bond system was forcibly exercised from the next year.
- 順庵自身もこの本に興味があったに違いないが、彼が買える金額ではなかったのであろう。
- There is no doubt that Junan wanted the books himself; however, he lacked the funds to purchase them.
- 月、週以外の一定の期間によつて定められた賃金については、前各号に準じて算定した金額
- When wages are determined in accordance with a certain period other than a month or a week, the basis shall be the amount calculated in the same manner as any of the preceding items
- When wages are determined in accordance with a certain period other than a month or a week, they shall be calculated in the same manner as any of the preceding items
- 投資法人の負担する設立に関する費用の有無並びにその費用があるときはその内容及び金額
- Whether or not there are establishment expenses which the Investment Corporation is to bear, and when such expenses are to be borne, the details and amount thereof.
- 設立時法定準備金額 会員資本承継消滅会員商品取引所の新設合併の直前の法定準備金の額
- the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital;
- 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
- インフレーションによる調節がされない金額の、それに関する、またはそれに特徴的なさま
- of, relating to, or characteristic of an amount that is not adjusted for inflation
- アラハバードまでその獣を使うのに、一時間につき十ポンドという莫大な金額を提案した。
- offering the excessive sum of ten pounds an hour for the loan of the beast to Allahabad.
- 金額や紙幣の数を奇数とする伝統的な禁忌(奇数が陽数、偶数が陰数とされる)が存在する。
- There is a traditional taboo that says an even number amount or number of notes should be avoided (odd numbers are thought to be positive numbers and even numbers are thought to be negative numbers).
- 前条第三項ただし書及び第四項の規定は、前項の規定により加算する金額について準用する。
- The provisions of the proviso to paragraph 3 and paragraph 4 of the preceding Article shall apply mutatis mutandis to amounts added pursuant to the provisions of the preceding paragraph.
- 金額にもかかわらず、ブライアンは来週までに間違いなく全額返してもらいたがっています。
- Regardless of the amount, Brian wants the correct, entire amount by next week.
- 外国法人に対して課する所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
- The amount of income tax imposed on a foreign corporation shall be the amount specified in each of the following items for the category set forth in the relevant item:
- 設立時募集投資口の払込金額(設立時募集投資口一口と引換えに払い込む金銭の額をいう。)
- The amount to be paid in for the Investment Equity Solicited at Establishment (meaning the amount to be paid in exchange for one unit of Investment Equity Solicited at Establishment); and
- 資本金の額が受益者の保護のため必要かつ適当なものとして政令で定める金額に満たない会社
- a company whose amount of stated capital is less than the amount specified by a Cabinet Order as necessary and appropriate for the protection of the beneficiaries;
- 保釈の保証書には、保証金額及び何時でもその保証金を納める旨を記載しなければならない。
- A bail bond shall have recorded therein the amount of bail money and the fact that bail money can be posted at any time.
- 香典の金額は、故人・遺族との付き合いの深さ、自己の地位・年齢、地域などによって異なる。
- The amount of condolence money varies depending on factors including how close you are to the deceased or the bereaved family, your social status, your age, and the region in which you live.
- 合併後の商品取引所の資本金の額が第八十条第一項第一号の政令で定める金額以上であること。
- The amount of stated capital of the Commodity Exchange Resulting from a Merger is not less than an amount specified by a Cabinet Order as set forth in Article 80, paragraph (1), item (i).
- 令第二条第九項第一号ニ(1)に規定する主務省令で定める金額は、一億円に相当する額とする。
- The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (9), item (i), (d), 1. of the Order, shall be an amount equivalent to 100 million yen.
- 第一号に掲げる金額の計算の基礎、その者の国内における勤務の種類その他財務省令で定める事項
- The basis of the calculation of the amount listed in item (i), the type of work carried out by the nonresident in Japan, and any other matters specified by an Ordinance of the Ministry of Finance.
- 前二項の規定による通算については、未決勾留の一日を刑期の一日又は金額の四千円に折算する。
- With regard to the inclusion set forth in the preceding two paragraphs, one day in pre-sentencing detention shall be calculated as either one day of imprisonment or as 4,000 yen.
- 前項の規定は、破産手続の費用を支弁するのに足りる金額の予納があった場合には、適用しない。
- The provision of the preceding paragraph shall not apply where an amount sufficient for paying expenses for bankruptcy proceedings is prepaid.
- 彼らの取引信用度を評価するため、貸付金額の応募者の資産報告書と金融史を研究するアナリスト
- an analyst who studies the financial statements and financial history of applicants for credit in order to evaluate their creditworthiness
- 前項の規定により算定した特許料の金額に十円未満の端数があるときは、その端数は、切り捨てる。
- For the amount of patent fees calculated under the preceding paragraph, fractional figures of less than ten yen shall be discarded.
- 研究所の資本金は、附則第五条第二項の規定により政府から出資があったものとされた金額とする。
- The stated capital of the Institute shall be the amount contributed by the government pursuant to the provisions of Article 5, paragraph (2) of the supplementary provisions.
- 最近では一回やって貰った物と、もう一回分の金額でワンランク上の物と変えてくれる屋台もある。
- There are stalls nowadays where customers can exchange an item already received plus the price of another ticket for a higher quality prize.
- 資本金の額が公益又は投資者保護のため必要かつ適当なものとして政令で定める金額に満たない場合
- When the amount of stated capital is less than the amount specified by Cabinet Order as an amount necessary and appropriate for the public interest or investor protection
- 前項の規定により算定した登録料の金額に十円未満の端数があるときは、その端数は、切り捨てる。
- Any fractional figures of the registration fee calculated in accordance with the preceding paragraph smaller than 10 yen, if any, shall be discarded.
- For the amount of registration fees calculated under the preceding paragraph, fractional figures of less than ten yen shall be discarded.
- 前項の規定により算定した手数料の金額に十円未満の端数があるときは、その端数は、切り捨てる。
- Where the amount of the fees calculated under the preceding paragraph has a fractional figure of less than ten yen, the said portion shall be discarded.
- Where the amount of the fees calculated under the preceding paragraphs has a fractional figure of less than ten yen, said portion shall be discarded.
- このことから、抽分銭のもたらす金額も大きく、室町幕府などにとっては大きな臨時収入となった。
- Therefore, it brought a large amount of extra income to the Muromachi bakufu.
- 臨時の賃金等(退職手当を除く。)及び最低賃金額の定めをする場合においては、これに関する事項
- In the event that there are stipulations for extraordinary wages and the like (but excluding retirement allowances) and/or minimum wage amounts, matters pertaining thereto;
- 破産管財人は、配当をしたときは、その配当をした金額を破産債権者表に記載しなければならない。
- A bankruptcy trustee, when he/she has made a liquidating distribution, shall state the amount distributed in the schedule of bankruptcy creditors.
- 前二項の規定は、破産手続の費用を支弁するのに足りる金額の予納があった場合には、適用しない。
- The provisions of the preceding two paragraphs shall not apply where an amount sufficient for paying expenses for bankruptcy proceedings is prepaid.
- 物質的な価値をもつという特質(しばしば、何かが売られたときにもたらす金額によって表される)
- the property of having material worth (often indicated by the amount of money something would bring if sold)
- その目は明らかに、象を獲るのにどれだけ大きい金額が出るかだけが問題であることを表していた。
- betrayed that with him it was only a question of how great a price he could obtain.
- 事前に参列者数が分からないため、葬儀打合せ時の見積りには合計金額が書かれていないことも多い。
- As the number of attendees is not known beforehand, a total amount is, in many cases, not shown on the estimate sheet provided during advance arrangements for a funeral.
- 前二項の規定により算定した手数料の金額に十円未満の端数があるときは、その端数は、切り捨てる。
- Where the amount of the fees calculated under the two preceding paragraphs has a fractional figure of less than ten yen, said portion shall be discarded.
- Where the amount of the fees calculated under the two preceding paragraphs has a fractional figure of less than ten yen, the said portion shall be discarded.
- クレジットとは銀行によって自由に使えることが許されている金額、すなわち信用供与、ローンです。
- Credit is the amount or sum placed at a person's disposal by a bank; a loan of money.
- 新設合併設立会員商品取引所の設立時の法定準備金の額(以下「設立時法定準備金額」という。) 零
- the amount of statutory capital at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the 'Amount of Statutory Capital at Establishment') -- the amount shall be zero;
- 財政法第五条ただし書の規定による国会の議決を経た金額の範囲内において行う国債の応募又は引受け
- Subscribing or underwriting national government securities within the limit decided by the Diet as prescribed in the proviso of Article 5 of the Fiscal Act;
- 会社法第百九十九条第五項(募集事項の決定)の規定は、募集優先出資の払込金額について準用する。
- The provisions of Article 199(5) (Determination of Subscription Requirements) of the Companies Act shall apply mutatis mutandis to the Amount To Be Paid In for Preferred Equity for Subscription.
- 第二号に掲げる所得税の額のうち、法第四十一条の十二第六項の規定による還付を受けようとする金額
- The amount by which the requester intends to be refunded pursuant to the provisions of Article 41-12, paragraph (6) of the Act out of the amount of income tax listed in item (ii)
- 前条第三項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
- The amount of income tax to be collected pursuant to the provision of paragraph (3) of the preceding Article shall be the amount specified by each of the following items for the category set forth in the relevant item:
- 前条第一項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に定める金額とする。
- The amount of income tax to be collected pursuant to the provision of paragraph (1) of the preceding Article shall be the amount specified by each of the following items for the category set forth in the relevant item:
- 吸収合併の直前の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併直前出資金額」という。)
- the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Contribution immediately prior to the Absorption-Type Merger');
- 吸収合併の直前の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併直前加入金額」という。)
- the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the 'Membership Fees immediately prior to the Absorption-Type Merger');
- 資本金の額が、公益又は投資者保護のため必要かつ適当なものとして政令で定める金額以上であること。
- the amount of the stated capital exceeds the amount of money specified by a Cabinet Order as necessary and appropriate for the public interest or protection of investors;
- 第二十九条の四第一項第五号ロに規定する純財産額が前号に規定する政令で定める金額以上であること。
- the Net Assets prescribed in Article 29-4(1)(v)(b) is not less than the amount specified by a Cabinet Order as prescribed in the preceding item.
- しかし、国内の法帖は劣悪でみるに堪えなかったので高価な金額でも中国から舶載されたものを購入した。
- However, copybooks printed from the works of old masters of calligraphy in Japan were poor quality and not good enough to look at, so he purchased those shipped from China regardless of the high price.
- 一定の形式とは税の徴収時期、徴収対象、徴収方法、徴収金額などを法律で定めておくというものである。
- This certain form refers to the legal definition of the time, liability, method and amount of taxation.
- 再生債権者は、次に掲げる債権の区分に従い、それぞれ当該各号に定める金額に応じて、議決権を有する。
- A rehabilitation creditor has a voting right according to the amount specified in each of the following items for the categories of claims listed in the respective items:
- 前項の営業保証金の額は、信託業務の内容及び受益者の保護の必要性を考慮して政令で定める金額とする。
- The amount of the security deposit set forth in the preceding paragraph shall be the amount specified by a Cabinet Order in consideration of the contents of trust business and the necessity of protecting the beneficiaries.
- 組織変更後株式会社商品取引所の資本金の額が第八十条第一項第一号の政令で定める金額以上であること。
- The amount of the stated capital of the Incorporated Commodity Exchange after Entity Conversion is not less than an amount specified by a Cabinet Order set forth in Article 80, paragraph (1), item (i).
- 一単位 国際通貨基金協定第三条第一項に規定する特別引出権による一特別引出権に相当する金額をいう。
- 'One Unit' means the amount of money equivalent to one Special Drawing Right pursuant to the Special Drawing Right prescribed in paragraph 1, Article 3 of the International Monetary Fund Agreement.
- 次に掲げる金額を合算した額(次号イにおいて「当該貸金業者合算額」という。)が五十万円を超える場合
- When the total of the amount listed in the following sub-items (referred to as the 'Total Amount Loaned by the Money Lender' in sub-item (a) of the following item) exceeds 500,000 yen:
- 当該各事業年度の剰余金の処分により支出される金額(法人所得税の額及び剰余金の配当等の額を除く。)
- The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.)
- その各事業年度の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国関係法人
- An affiliated foreign corporation whose tax imposed on its income for the relevant business year is 25 percent or less of said income.
- An affiliated foreign corporation whose tax to be imposed on its income for the relevant business year is 25 percent or less of said income.
- 権利の購入については、その購入先、金額、代金の支払の時期及び方法並びに当該権利の移転の時期及び方法
- With regard to purchase of the rights, the supplier and the purchase amount of the rights, the time and method of payment of the amount, and the time and method of transfer of the rights
- なおこれは、鎌倉期作といわれる仏像に払う金額としては破格の安さではあるが、決して少ない額ではない。
- The three million yen is a great bargain to pay for a statue of Buddha made in the Kamakura period but never a small amount.
- 金額を書く部分は、コンビニなどで売っているもの中には、中袋の裏側に書くようになっているものもある。
- In some Koden-bukuro sold at convenience stores, a space to write the amount of money is reserved on the rear of the naka-bukuro.
- 第一項の確認を受けようとする者は、実費を勘案して政令で定める金額の手数料を納付しなければならない。
- A person who intends to receive confirmation as set forth in paragraph (1) shall pay the fees specified by Cabinet Order, calculated by taking into consideration actual expenses.
- この在来線区間の料金は、通常のA特急料金とそれに乗継割引を適用した金額との中間的な額になっている。
- This fee on the regular railway line is between the A limited-express fee and the fee in the case in which the connected ride discount is applied to.
- 支払期が月の整数倍の期間ごとに定められている場合 三十三万円に当該倍数を乗じて得た金額に相当する額
- the case where due dates for payment are set for periods that are integral multiples of a month: an amount equivalent to that obtained by multiplying 330,000 yen by said multiple;
- 資本金の額が委託者又は受益者の保護のため必要かつ適当なものとして政令で定める金額に満たない株式会社
- a stock company whose amount of stated capital is less than the amount specified by a Cabinet Order as necessary and appropriate for the protection of settlors or beneficiaries;
- 貨物の運送に関し生じた損害を賠償するために必要な金額を担保することができる保険契約を締結すること。
- To purchase an insurance policy to guarantee the money necessary to compensate for the damage that may occur to the freight transportation;
- 臨時に支払われる賃金(退職手当を除く。)、賞与及び第八条各号に掲げる賃金並びに最低賃金額に関する事項
- Matters concerning special wages (except retirement allowances), bonuses, those wages listed in each item of Article 8, and minimum wages
- 預り金及び証券投資信託の受益権に相当する金額の払戻しが、その申出があつた日に、一円単位でできること。
- Refund of a deposit and the equivalent amount to the beneficiary right of the security investment trust may be made in a unit of one yen on a day of the request.
- 当該交付を受けた国内事業管理親法人株式の銘柄及び数(出資にあつては、金額。以下この条において同じ。)
- The name of the issue of the parent corporation's domestically-managed shares that the foreign corporation has received, and the number thereof (for capital contributions, the amount thereof; hereinafter the same shall apply in this Article)
- 輸出又は輸入をしようとする支払手段等の種類、数量、金額(貴金属にあつては、重量)及び仕向地又は積出地
- Kind, quantity, amount (for precious metal, weight), and destination or place of shipment of the means of payment, etc. to be imported or exported
- おおよそ信じがたいことですが、200ポンドという馬鹿げた金額ですべて丸く収まっていたはずなのですよ。
- It is almost incredible, but the absurd sum of twelve hundred pounds would have settled the whole question.
- 第一項の比較検査を受けようとする者は、実費を勘案して政令で定める金額の手数料を納付しなければならない。
- A person who intends to receive a comparative inspection set forth in paragraph 1 shall pay fees, the amount of which shall be prescribed, in consideration of the actual expenses, by Cabinet Order.
- なお、この写本を買ったのは師である永井青崖という説があり、その金額も30両とも60両とも言われている。
- There was a theory that his teacher Seigai NAGAI bought this manuscript, and the cost was said to be 30 ryo or 60 ryo.
- また、十両以下の窃盗でも累犯で窃盗の前科が2度ある場合、3度目には金額に関わらず自動的に死罪となった。
- Even when the amount stolen is below 10 ryo, if the thief has two convictions for larceny, shizai is automatically imposed regardless of the amount stolen.
- 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併直前利益剰余金額」という。)
- the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Accumulated Profit immediately prior to the Absorption-Type Merger');
- 吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併直前資本剰余金額」という。)
- the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as 'Capital Surplus immediately prior to an Absorption-Type Merger');
- 当該保険契約が、これらの者が死亡した場合に貸金業者に対し保険金額の支払をすべきことを定めるものである旨
- The effect that the insurance contract provides that the insurance claim should be paid to the Money Lender when the above-mentioned counterparty or person dies; and
- 政府は、必要があると認めるときは、予算で定める金額の範囲内において、機構に追加して出資することができる。
- The government may, when it deems necessary, make capital contributions to NEDO up to the amount specified in the budget.
- 役務の対価の支払については、その支払先、金額、対価の支払の時期及び方法並びに当該役務の提供の時期及び方法
- With regard to payment of the consideration for the services, the recipient and the amount of payment, the time and method of payment, and the time and method of offering the services
- 調査会の委員、臨時委員及び専門委員は、予算に定める金額の範囲内において、手当及び旅費を受けるものとする。
- The committee members, ad-hoc committee members, and expert advisors shall receive allowances and travel expenses within the scope of the amount specified in the budget.
- 浅草米蔵や御金蔵に納入する予定米金額を確定させるために作成する勘定仕上げ(決算)の元払となる帳簿である。
- The register was a means of settling and confirming prepayment of tributes in rice or payment of money to the rice granary at Asakusa or the Treasury coffers.
- 価額決定の請求をする者は、その請求に係る手続の費用として再生裁判所の定める金額を予納しなければならない。
- A person who makes a request for valuation shall prepay an amount designated by the court as expenses for the proceedings for the request.
- 支払期がその他の期間をもつて定められている場合 一万千円に当該期間に係る日数を乗じて得た金額に相当する額
- where due dates for payment over any other period of time are set: the amount equivalent to that calculated by multiplying 11,000 yen by the number of days in said period.
- 第四十一条第四項に規定する払込みの取扱いをした銀行等に払い込まれた金額に相当する金銭の保管に関する証明書
- the certificate of deposit for monies equivalent to the monies paid in to the Bank, etc., that handled the payment prescribed in Article 41(4).
- 第十九条第一項の規定による払込みの取扱いをした銀行等に払い込まれた金額に相当する金銭の保管に関する証明書
- a certificate of deposit for monies equivalent to the monies paid in to the Bank, etc. which handled the payment prescribed in Article 19(1);
- 政府は、必要があると認めるときは、予算で定める金額の範囲内において、研究所に追加して出資することができる。
- The government may, when necessary, make additional contributions to the Institute within the scope specified by the budget.
- 商品の購入については、その購入先、数量、金額、代金の支払の時期及び方法並びに当該商品の引渡しの時期及び方法
- With regard to purchase of the Goods, the supplier, the quantity, and the purchase amount of the Goods, the time and method of payment of the amount, and the time and method of delivery of the Goods
- 旅客又は貨物の運送に関し生じた損害を賠償するために必要な金額を担保することができる保険契約を締結すること。
- Obtaining insurance contracts that may cover the amount necessary for compensating the loss incurred in relation to the transportation of passengers or freight
- 金額は、2007年現在、多くの寺社で300円としているが、500円などそれ以上の額が提示されることもある。
- As of 2007, it is often 300 yen at many temples, but some require as much as 500 yen or more.
- 第百四十五条第三項に規定する払込みの取扱いをした銀行等に払い込まれた金額に相当する金銭の保管に関する証明書
- a certificate of deposit for monies equivalent to the monies paid in to the Bank, etc. that handled the payment prescribed in Article 145(3).
- 所属していた組織に対する、長期間にわたる忠勤ぶりにもかかわらず、かれが報われたのは僅かな金額にすぎなかった。
- For his length of loyal service to his organization, he was only repaid in chicken feed.
- 前項の規定による申告書の提出があつた場合には、税務署長は、同項第三号に掲げる金額に相当する所得税を還付する。
- Where a return form has been filed pursuant to the provision of the preceding paragraph, the district director shall refund income tax equivalent to the amount listed in item (iii) of the said paragraph.
- 仮に50円とした場合の百円銀貨に含まれる銀の価格は (50x4.8x0.6)144円となり額面金額を超える。
- Assuming it is 50 yen, the price of silver contained in a 100-yen silver coin is (50x4.8x0.6) 144 yen, which exceeds the face value.
- 日日雇い入れられる者については、その従事する事業又は職業について、厚生労働大臣の定める金額を平均賃金とする。
- The average wage for a day laborer shall be fixed by the Minister of Health, Labour and Welfare according to the kind of enterprise or occupation in which such day laborer is engaged.
- 破産手続開始の申立てをするときは、申立人は、破産手続の費用として裁判所の定める金額を予納しなければならない。
- When filing a petition for commencement of bankruptcy proceedings, a petitioner shall prepay an amount designated by the court as expenses for bankruptcy proceedings.
- 再生手続開始の申立てをするときは、申立人は、再生手続の費用として裁判所の定める金額を予納しなければならない。
- When filing a petition for commencement of rehabilitation proceedings, a petitioner shall prepay an amount designated by the court as expenses for rehabilitation proceedings.
- 第三項第二号の資本金の額が委託者又は受益者の保護のため必要かつ適当なものとして政令で定める金額に満たない法人
- a juridical person whose amount of stated capital under paragraph (3)(ii) is less than the amount specified by a Cabinet Order as necessary and appropriate for the protection of settlors or beneficiaries;
- 第二項第二号の資本金の額が委託者又は受益者の保護のため必要かつ適当なものとして政令で定める金額に満たない法人
- a juridical person whose amount of stated capital under paragraph (2)(ii) is less than the amount specified by a Cabinet Order as necessary and appropriate for the protection of settlors or beneficiaries;
- この場合、両袖が付けてあると、各印ごとに300枚ずつ金額の多少にかかわらず当たるわけで、本当の他は花といった。
- In this case, if ryosode was added, 300 plates of each mark would win regardless of the amount and those sub winnings were called hana (flower).
- 国庫は、第一項の規定により都道府県が知的障害児施設等について補助した金額の三分の二以内を補助することができる。
- The national treasury may subsidize not more than two-thirds (2/3) of the amount subsidized by the prefectural government pursuant to the provision of paragraph (1) for any one of the institution for mentally retarded children, etc.
- 投資法人がその成立後に投資口を発行したときは、当該投資口の払込金額の総額を出資総額に組み入れなければならない。
- When an Investment Corporation has issued an Investment Equity after its establishment, it shall incorporate the total amount to be paid in for the Investment Equity into its total amount of investment.
- 当該発行期間内における募集ごとの募集投資口の払込金額及び募集投資口と引換えにする金銭の払込みの期日を定める方法
- The method by which the amount to be paid in for the Investment Equity for Subscription is to be specified and the due date for the money payment made in exchange for Investment Equity for Subscription pertaining to each solicitation made within the period for the issue.
- 吸収合併後の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併後出資金額」という。) 次に掲げる額の合計額
- the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Contribution subsequent to the Absorption-Type Merger'): the sum total of the following amounts:
- 吸収合併後の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併後加入金額」という。) 次に掲げる額の合計額
- the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Membership Fees subsequent to the Absorption-Type Merger'): the sum total of the following amounts:
- 法律損害が維持された(契約の技術的な違反に関しては)認識として与えられる取るに足らない金額(通常1.00ドル)
- a trivial sum (usually $1.00) awarded as recognition that a legal injury was sustained (as for technical violations of a contract)
- 当該外国法人税の額のうち適用事業年度においてその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation in the applicable business year
- 農林水産大臣は、前項の申請があつたときは、遅滞なく、補償すべき金額を決定し、当該申請人に通知しなければならない。
- In the event that an application under the preceding paragraph is made, the Minister of Agriculture, Forestry and Fisheries shall decide the amount to be compensated and notify such applicant without delay.
- 都道府県知事は、前項の申請があったときは、遅滞なく、補償すべき金額を決定し、当該申請人に通知しなければならない。
- If the Governor concerned receives an application under the preceding paragraph, he/she shall determine the compensation amount without delay and notify said applicant of the amount.
- そしてニコライから直接聖アンナ勲章を授与され、当時の金額で2500円の報奨金と1000円の終身年金が与えられた。
- They were given the Anna medal by Nicholas himself, and also given a reward of 2,500 yen plus an additional 1,000 yen pension, which was a tremendous sum for the time.
- このように金額がどんどん膨らんでゆくさまを坂東三津五郎 (8代目)は「いかにも商都らしいね」と評したことがある。
- With regards to the exaggerations about the money, once Mitsugoro BANDO (the eighth) had commented: 'It is just like a business city.'
- 前条第一項の債務に関する計算書には、第百四十六条の規定により負担した債務の金額を事項ごとに示さなければならない。
- The financial statements pertaining to debts under paragraph (1) of the preceding Article shall state the amount of debts assumed pursuant to the provisions of Article 146 for each matter.
- 募集投資口の払込金額(募集投資口一口と引換えに払い込む金銭の額をいう。以下この条において同じ。)又はその算定方法
- The amount to be paid in for Investment Equity for Subscription (meaning the amount of monies to be paid in, in exchange for one unit of Investment Equity for Subscription; hereinafter the same shall apply in this Article) or the method for calculating such amount; and
- 投資法人が投資口の払戻しをするときは、当該投資法人の保有する資産の内容に照らし公正な金額によらなければならない。
- An Investment Corporation shall refund the Investment Equity at a fair amount in light of the content of the assets held by the Investment Corporation.
- 債権については、その取得価額が債権金額と異なる場合その他相当の理由がある場合には、適正な価格を付すことができる。
- With regard to claims, an appropriate price may be recorded in the case where the acquisition cost thereof is different from the amount of claims or where there are other reasonable grounds.
- 令第一条の十九第三号又は第四号に掲げる取引 受渡しの別、有価証券の銘柄及び数若しくは金額又は金銭の額並びに受渡日
- transactions listed in Article 1-19, item (iii) or (iv) of the Cabinet Order: delivery or receipt of Securities, and the issue, the volumes or amounts, the amount of money and the date of delivery of the Securities.
- ただし、奉行や守護による徴収の場合、実際には彼らが算定した賦課額に上乗せをした金額を徴収して差額を得る場合もある。
- Sometimes a magistrate or a provincial governor would add a top-up above the tax they calculated and put the difference in their pockets.
- 労働者の受ける賃金が前各号の二以上の賃金よりなる場合には、その部分について各号によつてそれぞれ算定した金額の合計額
- When wages consist of two or more referred to in the preceding items, the basis shall be the total of those amounts each of which is calculated according to the items concerned
- When wages consist of two or more referred to in the preceding items, they shall be the total of those amounts each of which is calculated according to the item concerned
- 基金の拠出者(基金の引受人を含む。)の氏名又は名称及び住所並びに当該各拠出者が拠出した金額(拠出すべき額を含む。)
- Names and addresses of the fund contributors (including the fund subscribers), and the amount of contribution (including the amount to be contributed) by each of the contributors;
- 前項の補償金額に不服がある者は、その決定の通知を受けた日から六月以内に、訴えをもつてその増額を請求することができる。
- A person who is dissatisfied with the amount of compensation money set forth in the preceding paragraph may demand an increase of amount by means of an appeal made within six months from the date when the notice of the decision is received.
- これに基づいて秩禄を受けていた者の禄高は1875年の府県ごとの貢納石代相場に応じて換算金額(金禄元高)が定められた。
- Following this edict, hereditary stipends were converted into money amount (the original amount of Kinroku [stipend in cash]) according to a tax amount of each prefecture in 1875.
- 現在では、地域ごとに定められた金額を上限とする一定の範囲内であれば、各社の裁量により運賃を自由に決めることができる。
- At present, each company can freely determine its own fare according to its discretion within a certain range up to a ceiling of the predetermined amount for the area.
- 当該金銭等が吸収分割承継持分会社の社債であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Succeeding Membership Company in Absorption-type Company Split, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; or
- 当該金銭等が吸収合併存続持分会社の社債であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Membership Company Surviving Absorption-type Merger, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; or
- 債権者が二人以上ある場合において、その債権が不可分債権であるときはその旨、可分債権であるときは債権者ごとの債権の金額
- In case where there are two or more obligees, and if the claim is an indivisible claim, a statement to this effect. If the claim is divisible, an amount of the claims for each respective obligees;
- 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;
- 銀行強盗から取り戻した金額に応じて、探偵の報酬が決まっていたのだが、それは今やものすごい勢いで減少していたのである。
- and the percentage of the sum recovered from the bank robber, promised to the detectives, was rapidly diminishing.
- 別表の中欄に掲げる者は、それぞれ同表の下欄に掲げる金額の範囲内において政令で定める額の手数料を納付しなければならない。
- The persons listed in the center column of the attached table shall pay fees in the amount as provided by Cabinet Order within the range of the amounts specified in the corresponding right-hand column of the table.
- 享保時代以後、富籤興行を許されたのは主に社寺で、収入の他にも当金額の多い者から冥加(みょうが)として若干を奉納させた。
- Since the Kyoho era, mainly temples and shrines were allowed to distribute tomikuji and received offering as Myoga (one of the taxes paid to bakufu and the clan for the license of business) from those who got a large sum of prize money other than the income.
- あらかじめ指定された金額(1,000円・2,000円・3,000円・5,000円・10,000円)でのチャージが可能。
- The card is recharged with predetermined amounts (1,000 yen, 2,000 yen, 3,000 yen, 5,000 yen, 10,000 yen) per operation.
- 1988年に前橋営林署が足尾地区の治山事業に使用した金額は、2億9400万円であり、栃木県は5億8500万円を投じた。
- In 1988, for the afforestation projects in the Ashio area, the Maebashi Forest Management Office allocated 294 million yen and Tochigi Prefecture spent 585 million yen.
- 吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併後利益剰余金額」という。) 次に掲げる額の合計額
- the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Amount of Accumulated Profit subsequent to the Absorption-Type Merger'): the sum total of the amounts set forth in the following:
- 当該外国法人税の額のうち適用連結事業年度においてその内国法人が納付する個別控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation in the applicable consolidated business year
- 総資産の額が十億円を下回らない範囲内において政令で定める金額を超える他の国内の会社の営業の全部の譲受けをしようとする場合
- The corporation intends to acquire the whole business of another corporation in Japan whose total assets exceed the amount provided for by a Cabinet Order, which is not less than one billion yen;
- 国は、予算の範囲内において、指定法人に対し、福祉関係業務に要する費用の全部又は一部に相当する金額を交付することができる。
- The State may, within the limits of the budget, grant a Designated Juridical Person the amount of money equivalent to all or part of the cost necessary for the Welfare-Related Business.
- 金額があの悪いやつの取り分で、あいまいかもしれないと思ったところに、あんたも見たようにはっきりと書き加えているんですな、
- The sums are the scoundrel's share, and where he feared an ambiguity, you see he added something clearer.
- 機構の資本金は、附則第二条第六項及び第九項の規定により政府及び政府以外の者から出資があったものとされた金額の合計額とする。
- The stated capital of NEDO shall be the total amount of capital contributions considered to have been made by the government and persons other than the government pursuant to the provisions of Article 2, paragraph (6) and paragraph (9) of the Supplementary Provisions.
- 前項の補償金額の決定に不服のある者は、その決定の通知を受けた日から六月以内に、訴えをもってその増額を請求することができる。
- Any person who is dissatisfied with the compensation amount determined under the preceding paragraph may ask for an increase in the compensation amount by filing an action within six months from the day when he/she receives notification of the determination.
- 徴収法第二十六条及び第四十一条第二項の規定は、前二項の規定により返還又は納付を命ぜられた金額の納付を怠つた場合に準用する。
- The provisions of Article 26 and paragraph (2) of Article 41 of the Premiums Collection Act shall apply mutatis mutandis to cases where the person concerned has failed to pay an amount of money whose return or payment has been ordered pursuant to the provisions of the preceding two paragraphs.
- 再生債権の評価の申立てをするときは、申立人は、その申立てに係る手続の費用として裁判所の定める金額を予納しなければならない。
- When filing a petition for valuation of rehabilitation claim, a petitioner shall prepay an amount designated by the court as expenses for proceedings for the petition.
- 当該金銭等が当該株式交換完全親合同会社の社債であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Wholly Owning Parent Limited Liability Company in Share Exchange, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; or
- 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.
- 次に掲げる金額を合算した額(次条第二項において「個人顧客合算額」という。)が百万円を超える場合(前号に掲げる場合を除く。)
- When the total of the amounts listed in the following items (referred to as 'Total Borrowings of an Individual Customer' in paragraph (2) of the following Article) exceeds one million yen (excluding the cases specified in the preceding item):
- 第三項の規定により告示された補償金額に不服がある者は、告示の日から六月以内に、訴えをもつて、その増額を請求することができる。
- Any person who is not satisfied with the amount of compensation publicly notified pursuant to the provision of paragraph 3 may demand an increase to the amount by filing a suit within six months after the day of public notice.
- 1926年の統計によれば青島出兵で発行された総金額は11,812,197円で、そのうち161,956円が未回収とされている。
- Accordring to the statistics in 1926, the total amount of the military currency issued in sending troops to Tsingtao was 11,812, 197 yen, and 161,956 of which was not uncollected.
- 裁判所が証拠調べ、書類の送達その他の民事訴訟等における手続上の行為をするため必要な次章に定める給付その他の給付に相当する金額
- the amount equivalent to the payment specified in the following Chapter and any other payments necessary in order for the court to conduct the examination of evidence, serve documents, or conduct any other procedural acts in civil proceedings, etc.; and
- 債権者が第二項第二号の期間内に異議を述べなかつたときは、当該債権者は、当該出資一口の金額の減少について承認をしたものとみなす。
- If an obligee has not stated an objection within the period set forth in paragraph (2), item (ii), said obligee shall be deemed to have approved the reduction of the unit amount of contribution.
- 第三項の補償金額の決定に不服がある者は、その決定の通知を受けた日から六箇月以内に、訴えをもつてその増額を請求することができる。
- Any person who is dissatisfied with the decision of the amount of compensation under paragraph 3 may demand to increase such amount by an action within six months after the day on which he/she receives a notice of such decision.
- 対内直接投資等に関する政令(以下「令」という。)第二条第七項第一号に規定する主務省令で定める金額は、一億円に相当する額とする。
- The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (7), item (i) of the Cabinet Order on Inward Direct Investment, etc. (hereinafter referred to as the 'Order'), shall be an amount equivalent to 100 million yen.
- 仮納付の裁判の執行があつた後に、罰金、科料又は追徴の裁判が確定したときは、その金額の限度において刑の執行があつたものとみなす。
- In cases where the decision for a fine, petty fine, or collection of a sum of equivalent value in lieu of confiscation becomes final and binding after execution of the decision for provisional payment, the sentence shall be deemed to have been executed to the extent of that executed amount.
- 組織変更時発行株式の払込金額(組織変更時発行株式一株と引換えに払い込む金銭又は給付する金銭以外の財産をいう。)又はその算定方法
- the amount to be paid for the Shares Issued upon Entity Conversion (which means the amount of money to be paid or property other than money to be delivered, in exchange for one Share Issued upon Entity Conversion) or the method of calculation of such amount;
- なお残りの年が多い時は、その年数にしたがい、買われた金額に照して、あがないの金を払わなければならない。 (レビ記 25:51)
- If there are yet many years, according to them he shall give back the price of his redemption out of the money that he was bought for. (Leviticus 25:51)
- 近年そうした親族の無知に付け入り、法外な金額の葬儀費用を請求する事例が増えており、消費者生活センターなどに相談が寄せられている。
- In recent years, the increasing number of funeral agencies, taking advantage of such a surviving family's ignorance, demand payment of an excessive sum for funeral costs, on which requests for consultation are given to local consumer centers and so on.
- 東会社が適用年度の確定した決算において利益の処分による経理をした交付金の額に相当する金額は、西会社の対応年度の収益の額とみなす。
- The amount of money, which is booked as a disposition in the settlement of the account in the applicable business year of NTT East, and which is equivalent to the amount of subsidization, shall be regarded as the amount of income of the corresponding business year of NTT West.
- 法第三十九条第六項の規定による所定労働時間労働した場合に支払われる通常の賃金は、次の各号に定める方法によつて算定した金額とする。
- The amount of wages normally paid for the prescribed working hours pursuant to the provision of paragraph (6) of Article 39 of the Act shall be calculated according to the methods prescribed in any of the following items:
- 外国倒産処理手続の承認の申立てをするときは、外国管財人等は、承認援助手続の費用として裁判所の定める金額を予納しなければならない。
- When filing a petition for recognition of foreign insolvency proceedings, a foreign trustee, etc. shall prepay an amount designated by the court for expenses related to the recognition and assistance proceedings.
- 基金は、前条第一項の支払をしたときは、その支払をした金額に応じ、政令で定めるところにより、当該支払に係る補償対象債権を取得する。
- A Fund shall, when having made a payment set forth in paragraph (1) of the preceding Article, acquire a Claim Subject to Compensation pertaining to said payment in accordance with the amount paid, pursuant to the provisions of a Cabinet Order.
- 債務者が二人以上ある場合において、その債務が不可分債務又は連帯債務であるときはその旨、可分債務であるときは債務者ごとの債務の金額
- In case where there are two or more obligors, and if the obligation is an indivisible or joint and several obligation, a statement to this effect. If the obligation is divisible, an amount of the obligation for each respective obligors;
- 支払等をした金額その他の当該支払等の内容(利息、遅延損害金、違約金又は費用が生じている場合にあっては、消滅した元本の額を含む。)
- Amount of Payment, etc. and other information regarding said Payment, etc. (including the amount of principal that has been extinguished in case where there are interest payments, delinquency charges, penalties or expenses);
- 適用事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について前項の規定により計算した金額
- The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable business year
- 当時は日清戦争の最中で、日本の勝利による株価の高騰もあり、当時の金額で10万円(現在の20億円前後)もの巨額の利益を上げたという。
- At that time Japan was fighting the Japanese-Sino War, and coupled with the soaring stock prices as a result of Japan's victory over the war, it is said that he made a huge profit of as much as 100,000 yen at the time (about 2 billion yen at current value).
- 1999年に建設省が足尾地区の治山事業に投じた金額は、20億3000万円であり、栃木県は8億円、林野庁は2億5000万円を投じた。
- For the afforestation project in the Ashio area, in 1999, the Ministry of Construction allocated 2.03 billion yen, Tochigi Prefecture spent 800 million yen, and the Ministry of Forestry spent 250 million yen.
- 投資法人の成立により設立企画人が受ける報酬その他の特別の利益の有無並びに特別の利益があるときはその設立企画人の氏名又は名称及び金額
- Whether or not the organizer(s) shall receive remuneration or any other special benefit upon the establishment of the Investment Corporation, and when there are special benefits, the name(s) of the organizer(s) and the amount of such benefits; and
- 延滞金の額は、未納の負担金の額に納期限の翌日からその納付の日までの日数に応じ年十四・五パーセントの割合を乗じて計算した金額とする。
- The amount of the delinquent charge shall be an amount calculated by multiplying the amount of the unpaid Burden Charge by an annual rate of 14.5 percent according to the number of days from the day following the time limit for payment until the day of the payment.
- The amount of a delinquent charge shall be the amount calculated by multiplying the amount of an unpaid Burden Charge by an annual rate of 14.5 percent according to the number of days from the day following the time limit for payment until the day of the payment.
- 財政法(昭和二十二年法律第三十四号)第五条ただし書の規定による国会の議決を経た金額の範囲内において担保を徴求することなく行う貸付け
- Making uncollateralized loans within the limit decided by the Diet as prescribed in the proviso of Article 5 of the Fiscal Act (Act No. 34 of 1947);
- 前条第一項第二号に規定する資本金の額が、公益又は投資者保護のため必要かつ適当なものとして政令で定める金額に満たない法人であるとき。
- when the applicant for permission is a juridical person whose amount of the stated capital prescribed in paragraph (1), item (ii) of the preceding Article is less than the amount specified by a Cabinet Order as necessary and appropriate for the public interest or protection of investors;
- 国は、予算の範囲内において、登録施設利用促進機関に対し、利用促進業務に要する費用の全部又は一部に相当する金額を交付することができる。
- The State may grant to the Registered Institution for Facilities Use Promotion the subsidies in the amount corresponding to the whole or a part of the costs required for the Usage Promotion Services, within the scope of the budget.
- 無役屋敷は町々によってさまざまであったが、1796年(寛政8年)から無役屋敷はすべてこれを除いて町々の冥加金額を定めることになった。
- Although policies about muyaku-yashiki (houses which were exempt from taxes) varied depending on towns, it was decided that all muyaku-yashiki were excluded from the calculation of the amount of the Myogakin in 1796.
- 関所の代官は年貢・公事の納入以外で京都に入る商品や往来する人馬から率分に応じた商品あるいは一定の金額を通行税(関銭)として徴収した。
- A local magistrate of a checkpoint collected pro rata goods or a certain amount of money as passenger tax (sekisen, checkpoint charge) from goods coming to Kyoto, and people and cargoes passing up and down, except delivery of land taxes, political operations and ceremonies by the Imperial Court.
- 後見人は、その就職の初めにおいて、被後見人の生活、教育又は療養看護及び財産の管理のために毎年支出すべき金額を予定しなければならない。
- Upon assumption of office, a guardian shall estimate the amount of money that will be required in annual expenditure for the living, education, medical treatment and nursing, and administration of property of the ward.
- 前項の規定により除害工事を命ずるときは、次項の規定による補償金の総額が国会の議決を経た予算の金額をこえない範囲内でしなければならない。
- In the event that the work to remove the interference is ordered pursuant to the provision set forth in the preceding paragraph, such order shall be issued within the scope of which the total amount of compensation pursuant to the provision of the following paragraph does not exceed the amount of budget that is approved by the Diet.
- 日本銀行が解散した場合において、その残余財産の額が払込資本金額を超えるときは、その超える部分の額に相当する残余財産は、国庫に帰属する。
- In the case where the Bank of Japan has been dissolved, when the residual assets of the Bank exceed the amount of paid-up capital, the residual assets equivalent to the excess amount shall belong to the national treasury.
- 金融商品取引所は、金融商品会員制法人又は資本金の額が政令で定める金額以上の株式会社であつて次に掲げる機関を置くものでなければならない。
- A Financial Instruments Exchange shall be a Financial Instruments Membership Corporation, or a stock company of which the amount of the stated capital is not less than the amount specified by a Cabinet Order and which has the following organs:
- 共済事業を行う組合の定款には、前項に掲げる事項のほか、共済金額の削減及び共済掛金の追徴に関する事項を記載し、又は記録しなければならない。
- In addition to the matters listed in the preceding paragraph, the articles of association of a cooperative engaged in mutual aid activities shall state or record therein matters concerning a reduction of the amount of mutual aid money and the additional collection of mutual aid premiums.
- 外国法人に対して課する退職年金等積立金に対する法人税の額は、各事業年度の退職年金等積立金の額に百分の一の税率を乗じて計算した金額とする。
- The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent.
- また、駿府政事録の記事にある金額を五貫文としているのは村岡の引用のみであり、現在発見されている駿府政事録の諸本では五百貫文とされている。
- Furthermore, the price is inconsistent with the 'Records of Sunpu Government'; only MURAOKA's book cites '5 kanmon', while other records cite '500 kanmon'.
- 日本銀行は、各事業年度の損益計算上剰余金を生じたときは、当該剰余金の額の百分の五に相当する金額を、準備金として積み立てなければならない。
- The Bank of Japan shall reserve, as a reserve fund, five-hundredths of the surplus resulting from the settlement of profits and losses for each business year.
- なお、葬儀社との打合せ時に、(たとえ実費金額欄が空欄であっても)見積書にサインをした時点で「必要分追加を認めるとみなした契約」が成立する。
- Furthermore, at the time when an estimate sheet is signed (even if the space for the actual costs is blank) during advance arrangements with a funeral home, a 'contract in which additional payments for necessary costs has been agreed upon' has been established.
- その年中に支払を受ける退職手当等の総額(前条の規定の適用がある部分の金額に限る。)及び当該総額につき同条の規定を適用して計算した所得税の額
- The total amount of the retirement allowance, etc. to be received within the relevant year (limited to the part of the amount subject to the provision of the preceding Article), and the amount of income tax calculated by applying the provision of the said Article to the said total amount
- 委託者保護基金は、前条第一項の支払をしたときは、その支払をした金額に応じ、政令で定めるところにより、当該支払に係る補償対象債権を取得する。
- When a Consumer Protection Fund has made the payment under paragraph (1) of the preceding Article, the Consumer Protection Fund shall acquire Credits Subject to Compensation pertaining to said payment pursuant to the provisions of a Cabinet Order, in accordance with the amount paid.
- 法第四十一条の十二第六項の割引債につき、同項の規定により還付する所得税の額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
- The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (6) of the Act with regard to discount bonds set forth in said paragraph shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:
- 前項の規定による命令があつた場合において、当事者が支払い、又は受領すべき金額その他命令の実施に関し必要な細目は、当事者間の協議により定める。
- Where an order has been issued pursuant to the preceding paragraph, the amount payable or receivable by each party concerned and other details on the execution of the order shall be determined by consultation between the parties.
- 第一項の規定による補償を伴うべき処分は、これによつて必要となる補償金の総額が国会の議決を経た予算の金額をこえない範囲内でしなければならない。
- The disposition to be accompanied by the compensation pursuant to the provision of paragraph 1 shall be rendered within a scope in which the total amount of compensation which becomes necessary by reason of such disposition does not exceed the amount of budget that is approved by the Diet.
- ただし、送金小切手の内容変更はお取扱いできません。この他、送金金額、関係銀行を変更する場合には、次条に規定する組戻しの手続により取扱います。
- However, any amendment to the amount of remittance, Banks Concerned and any contents of the demand draft shall be handled as stated in the cancellation procedures provided for in the following Article.
- 第一項第四号に規定する負担金及び同項第五号に規定する料金の額又は算定方法及び支払方法(次号において「負担金額等」という。)を定めていること。
- That the amount of the charges to be borne referred to in paragraph (1), item (iv) or the fees referred to in item (v) of that paragraph, or the methods of calculation and payment thereof (collectively referred to as the 'Amount of Charges to Be Borne, etc.' in the following item) are provided; and
- 第五項の裁定のうち補償金の額について不服のある者は、その裁定の通知を受けた日から六月以内に、訴えをもつてその金額の増減を請求することができる。
- The party that is not satisfied with the amount of compensation in the ruling referred to in the paragraph 5 may, within six (6) months from the date when the party is notified of the ruling,, request a increase or decrease of the amount by way of lawsuit.
- 特別清算開始の申立てをするときは、申立人は、第五百十四条第一号に規定する特別清算の手続の費用として裁判所の定める金額を予納しなければならない。
- When filing a petition for commencement of special liquidation, the petitioner shall prepay the amount specified by the court as expenses for the procedures of special liquidation prescribed in Article 514(i).
- 募集特定出資の払込金額(募集特定出資一口と引換えに払い込む金銭又は給付する金銭以外の財産の額をいう。以下この条において同じ。)又はその算定方法
- the Amount To Be Paid In (meaning the amount of monies to be paid in or the amount of any property other than money to be delivered in exchange for one unit of Specified Equity for Subscription; hereinafter the same shall apply in this Article) for the Specified Equity for Subscription or the method for calculating such amount;
- 国は、政令の定めるところにより、都道府県が第七十四条第一項の規定により保護施設の設置者に対して補助した金額の三分の二以内を補助することができる。
- The State may, pursuant to the provisions of a Cabinet Order, subsidize up to two-thirds of the amount that a prefecture has subsidized to the establisher of a public assistance facility pursuant to the provisions of Article 74, paragraph (1).
- 手数料が過大に納められた場合においては、裁判所は、申立てにより、決定で、過大に納められた手数料の額に相当する金額の金銭を還付しなければならない。
- In the case of overpayment of a fee, the court shall, upon petition, order a refund of the amount of money equivalent to the amount of such overpaid fee.
- この法律において「定期積金」とは、期限を定めて一定金額の給付を行うことを約して、定期に又は一定の期間内において数回にわたり受け入れる金銭をいう。
- The term 'Installment Savings' as used in this Act means money accepted several times at regular intervals or within a fixed period of time on the promise of payment of a fixed amount of money on a designated date.
- The term 'Installment Savings' as used in this Act means money accepted several times at regular intervals or within a fixed period of time on the promise of payment of a fixed amount of money at a designated date
- 内国法人 当該内国法人が支払を受ける当該収益の分配の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
- A domestic corporation: The amount obtained by dividing the amount of the distribution of proceeds that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one
- 内国法人 当該内国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額
- A domestic corporation: The amount obtained by dividing the amount of the distribution of profit that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one
- 農林水産大臣は、前項の規定により補償金額を決定するには、少くとも一人の農業者を含む三人の評価人をその区域から選び、その意見を徴しなければならない。
- When the Minister of Agriculture, Forestry and Fisheries decides the amount of compensation pursuant to the provision of the preceding paragraph, he/she shall select three appraisers including at least one agricultural worker from the area and hear the opinion of such persons.
- 前項の特別遺族弔慰金の額は、指定疾病について受ける医療に要する費用及び第十六条第一項の療養手当の額を勘案して単一の金額として政令で定める額とする。
- The amount of the special survivor condolence money set forth in the preceding paragraph shall be the amount prescribed in the Cabinet Order as a single amount considering the expenses required for the medical services for the designated disease and the amount of the medical treatment allowance set forth in Paragraph 1, Article 16.
- 支払基金は、予算をもって定める金額に限り、第一項の規定による積立金を第百六十条第一項第二号及び第三号に掲げる業務に要する費用に充てることができる。
- The Payment Fund may allocate said reserve fund pursuant to the provisions of paragraph (1) to the expenses necessary for operations listed in Article 160, paragraph (1), item (ii) and item (iii), within the amount as prescribed by a budget.
- 資産のうち第三者のために担保に供されているもの(前各号に掲げるものを除く。)の帳簿価額又はこれを担保とする第三者の債務の金額のうちいずれか少ない額
- among assets, the smaller amount between the book value of those used as collateral for a third party (excluding those listed in the respective preceding items) and the amount of the third party's debts secured thereby;
- 1月に、いわゆるガイアツに押し切られた形でウィスキーの貿易自由化が行なわれ、飲用に供するすべての酒は数量や取引金額の制限なく輸入できるようになった。
- In January, trade of whisky was liberalized by pressure from foreign countries, so called Gaiatsu, which enabled all liquors for drinking to be imported without any limit of quantity and transaction amount.
- 前条第一項の裁定についての異議申立てにおいては、当事者が支払い、又は受領すべき金額についての不服をその裁定についての不服の理由とすることができない。
- An objection to an award issued under paragraph 1 of the preceding Article shall not be made by reason of dissatisfaction with the amount payable or receivable by the party
- 国は、予算の範囲内において、指定保障措置検査等実施機関に対し、保障措置検査等実施業務に要する費用の全部又は一部に相当する金額を交付することができる。
- The State may issue a subsidy equivalent to all or part of the costs required for work implemented for safeguards inspections, etc. to any designated organization implementing safeguards inspections, etc., within the scope of its budget.
- 2008年6月17日には中国大使館に募金を届けた様子を紹介し、後日公式な募金金額の報告について公表する旨を2008年6月20日 002213に公言。
- On June 17, 2008, he reported the scene where he handed the fund to the Embassy of China, and announced at 00:22:13 of June 20, 2008 that he would officially publish the collected amount later.
- 延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第四号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
- The delinquency charges shall not be collected in any case falling under any of the following items; provided, however, that in case of item (iv), the provision of this paragraph shall only apply to the amount of the portion corresponding to the period during which the disposition is suspended or stayed.
- If the case falls under any of the following items, the penal interest shall not be collected, provided that in the case of Item 4, the same shall apply only to the amount corresponding to the portion of which the execution is discontinued or suspended.
- 延滞金は、次の各号のいずれかに該当する場合には、徴収しない。ただし、第三号の場合には、その執行を停止し、又は猶予した期間に対応する部分の金額に限る。
- A delinquent charge shall not be collected when the case corresponds to any of the following items, however, provided that in a case as set forth in item (iii), said execution of judgment shall be suspended or limited to the portion of the amount corresponding to the suspension period:
- オプションを付与する立場の当事者となるか又は取得する立場の当事者となるかの別、金融商品又は金融指標の銘柄、数又は金額、オプションの対価の額及び受渡日
- the party to grant and the party to acquire, and the issues, the volumes or amounts, the amount of consideration for the Options, and the date of delivery for the Financial Instruments or the Financial Indicator;
- 令第一条の三の三第五号に規定する内閣府令で定める要件は、各役員等(同号に規定する役員等をいう。)の一回当たりの拠出金額が百万円に満たないこととする。
- The requirement specified by Cabinet Office Ordinance, as referred to in Article 1-3-3, item (v) of the Cabinet Order, shall be that the amount of the contribution made by each of the Officers, etc. (meaning Officers, etc. as defined in that item) on each occasion shall be less than one million yen.
- 第六十八条の九十二第七項の規定は、第一項の規定の適用を受けた特殊関係株主等である連結法人の同項の規定により損金の額に算入された金額について準用する。
- The provision of Article 68-92(7) shall apply mutatis mutandis to the amount included, pursuant to the provision of paragraph (1), in the amount of deductible expense of a consolidated corporation that is a specially-related shareholder, etc. subject to the provision of the said paragraph.
- 適用事業年度開始の日の前日までに当該課税対象年度の所得に対して課された外国法人税の額の合計額について第三十九条の百十八第一項の規定により計算した金額
- The amount calculated pursuant to the provisions of Article 39-118, paragraph (1) regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the day preceding the first day of the applicable business year.
- 信用協同組合の前項第四号の事業に係る預金及び定期積金の合計額は、当該信用協同組合の預金及び定期積金の総額の百分の二十に相当する金額を超えてはならない。
- The total amount of deposits and installment savings pertaining to the activities set forth in item (iv) of the preceding paragraph of a credit cooperative shall not exceed an amount equivalent to twenty percent of the total amount of the deposits and installment savings of said credit cooperative.
- 第百六十一条第八号ロ(国内源泉所得)に掲げる年金 その支払われる年金の額から六万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額
- Pension listed in Article 161(viii)(b) (Domestic Source Income): The amount that remains after deducting, from the amount of pension to be paid, the amount calculated by multiplying 60,000 yen by the number of months corresponding to the said amount of pension to be paid
- 法外な金額を請求されたり、請求額が明示されていなかったり、一見安くても別途費用を請求されたり、高い戒名代を請求されたりすることなどに注意する必要がある。
- It is necessary to guard against such cases where the amount claimed is not shown, as separate costs demanded even if the statement amount is small, as a high amount of the fee for a posthumous Buddhist name be demanded, and so on.
- 第一項又は第三項の規定による指定は、これによつて必要となる次条の規定による補償金の総額が国会の議決を経た予算の金額をこえない範囲内でしなければならない。
- The designation pursuant to the provisions of paragraph 1 or 3 shall be made within the scope in which the total amount of compensation pursuant to the provision of the following Article that becomes necessary by reason of such designation does not exceed the amount of budget that is approved by the Diet.
- 偽りその他不正の手段により保険給付を受けた者があるときは、政府は、その保険給付に要した費用に相当する金額の全部又は一部をその者から徴収することができる。
- When a person has received insurance benefits by deception or other wrongful means, the government may collect from that person the whole or a part of the amount equivalent to the expenses incurred in paying the insurance benefits.
- 保険契約の内容が、保険契約者、被保険者、保険金額を受け取るべき者その他の関係者(以下「保険契約者等」という。)の保護に欠けるおそれのないものであること。
- The contents of the insurance contract have no risk of lacking in the protection of policyholders, those insured, beneficiaries of insurance claims, and other relevant persons (hereinafter referred to as 'Policyholders, etc.');
- 一年分に満たない利息を元本に組み入れる契約がある場合においては、元利金のうち当初の元本を超える金額を利息とみなして第一項から第三項までの規定を適用する。
- With regard to the application of the provisions of paragraphs (1) to (3), in cases where a person forms a contract incorporating interest of less than one year into the principal, out of the total principal and interest, the amount exceeding the original principal shall be deemed to be the interest.
- 資本金の額又は出資の総額が、許可を受けようとする業務の態様に応じ、公益又は投資者保護のため必要かつ適当なものとして政令で定める金額以上の法人であること。
- the applicant is a juridical person whose amount of the stated capital or the total amount of contribution is not less than the amount specified by a Cabinet Order as the amount necessary and appropriate for the public interests or protection of investors in light of the manner of business for which the applicant intends to obtain permission; and
- 金銭を目的とする債権を遺贈の目的とした場合においては、相続財産中にその債権額に相当する金銭がないときであっても、その金額を遺贈の目的としたものと推定する。
- In the case where money is the object of a claim which is the object of a testamentary gift, that money shall be presumed to have been an object of the testamentary gift even if there are insufficient funds equivalent to that claim in the inherited property.
- 適格消費者団体は、第一項各号に規定する財産上の利益を受けたときは、これに相当する金額を積み立て、これを差止請求関係業務に要する費用に充てなければならない。
- When a qualified consumer organization has received property benefits provided in each item of para. (1), it shall reserve a fund equivalent to the amount received to cover the costs required for the services involved in demanding an injunction.
- 吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併後資本剰余金額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
- the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the 'Capital Surplus subsequent to an Absorption-Type Merger'): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);
- 組織変更時発行株式の払込金額(組織変更時発行株式一株と引換えに払い込む金銭又は給付する金銭以外の財産の額をいう。以下この節において同じ。)又はその算定方法
- The Amount to be Paid for a Share Issued upon Entity Conversion (which means the amount of money to be paid or property other than money to be delivered in exchange for a single Share Issued upon Entity Conversion; hereinafter the same shall apply in this Section) or the method of calculating such amount
- 地方公共団体は、特定事業に係る契約でその種類及び金額について政令で定める基準に該当するものを締結する場合には、あらかじめ、議会の議決を経なければならない。
- When a local government enters into a contract pertaining to a Qualified Project, a resolution by its local council shall be obtained in advance, provided that the type and cost of the project fall within the criteria set forth in the relevant Cabinet Order.
- 各優先資本金の額の減少において優先出資の消却をするときは、消却する優先出資の種類及び口数又はその計算方法、消却の方法並びに消却に要する金額又はその計算方法
- when Preferred Equity is to be cancelled in reducing each Amount of Preferred Capital, the class and number of units of Preferred Equity to be cancelled or the calculation method thereof, and the method of cancellation, as well as the amount necessary for cancellation or the calculation method thereof; and
- 法第二条第二十一項第一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 売買の別、金融商品の銘柄、数又は金額、価格及び受渡日
- transactions listed in Article 2, paragraph (21), item (i) of the Act, and a Exchange-Traded Derivatives Transactions in a Foreign Market similar to transactions listed in that item: purchase or sale, issues, volumes or amounts, prices and the date of delivery of Financial Instruments;
- 機構は、第一項又は第二項の規定により納付金を納付したときは、次の各号に掲げる場合の区分に応じ当該各号に定める金額により、それぞれ資本金を減少するものとする。
- NEDO shall, when it has made payments pursuant to the provisions of paragraph (1) or paragraph (2), reduce its stated capital by the amounts specified in the following items in accordance with the category listed in the relevant item:
- 商品(施設を利用し及び役務の提供を受ける権利を除く。)の購入については、その購入先、数量、金額、代金の支払の時期及び方法並びに当該商品の引渡しの時期及び方法
- With regard to purchase of the Goods (excluding rights to use a facility or to receive offer of services), the supplier, the quantity, and the purchase amount of the Goods, the time and method of payment of the amount, and the time and method of delivery of the Goods
- 法第百七十三条第一項第一号に掲げる退職手当等の総額のうち法第百六十一条第八号ハ(居住者として行つた勤務に基因する退職手当等)に該当する部分の金額の計算の基礎
- The basis of the calculation of the amount, out of the total amount of retirement allowance, etc. listed in Article 173, paragraph (1), item (i) of the Act, that falls under the portion set forth in Article 161, item (viii), (c) (Retirement Allowance, etc. Arising from Work Carried Out in the Capacity of a Resident) of the Act
- 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.
- また江戸時代中期以降、藩は献金に応じ郷士格を乱発する傾向となり、昇格する格式によって金額まで定められ藩の収入の一部ともなり「寸志御家人」として制度化された。
- Also, from the middle of the Edo period onwards, clans tended to confer goshi` (rural samurai) status in large numbers in return for a monetary contribution which came to form part of the clan's revenue; this practice of certain amounts of money changing hands to obtain particular titles became institutionalized and the practice was known as 'Sunshi Gokenin' (literally meaning `gifted low ranked vassal`).
- 当該金銭等が組織変更後株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Stock Company after Entity Conversion (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 第二百一条第七項の規定による配当額の通知を発した時に破産管財人に知れていない財団債権者は、最後配当をすることができる金額をもって弁済を受けることができない。
- Any holder of claim on the estate who is unknown to a bankruptcy trustee at the time when a notice of the amount of distribution under the provision of Article 201(7) is given may not receive payment from the amount available for a final distribution.
- 当該社債等が新設分割設立株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Bonds, etc. are Bonds of the Stock Company Incorporated through Incorporation-type Company Split (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 当該金銭等が吸収分割承継株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Succeeding Stock Company in Absorption-type Company Split (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 当該社債等が新設合併設立株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Bonds, etc. are Bonds of the Stock Company Incorporated through Consolidation-type Merger (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 当該金銭等が吸収合併存続株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Stock Company Surviving Absorption-type Merger (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 税務署長等は、納税の猶予をしたときは、その猶予期間内は、その猶予に係る金額に相当する国税につき、新たに督促及び滞納処分(交付要求を除く。)をすることができない。
- The district director of the tax office, etc., when he/she has granted a tax payment grace period, may not further make a demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the period of such grace with regard to the national tax equivalent to the amount under the grace period.
- 国は、予算の範囲内において、短時間労働援助センターに対し、短時間労働者雇用管理改善等事業関係業務に要する費用の全部又は一部に相当する金額を交付することができる。
- The national government may, within the limits of the budget, grant the Part-Time Working Assistance Center the amount of money equivalent to all or part of expense necessary for the Services for Employment Management Improvement Projects for Part-Time Workers.
- 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.
- 当該金銭等が株式交換完全親株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Wholly Owning Parent Stock Company in Share Exchange (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 当該社債等が株式移転設立完全親会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Bonds, etc. are Bonds of the Wholly Owning Parent Company Incorporated through Share Transfer (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 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.);
- 誰かがそんな遺言をするとか、大英百科事典をそっくり写すなんていう簡単なことをやらせてそんな金額を払う連中がいるとか、まるっきり信じられないような気がしたんです。
- It seemed altogether past belief that anyone could make such a will, or that they would pay such a sum for doing anything so simple as copying out the 'Encyclopaedia Britannica.'
- 前項の裁定中補償すべき損失の額及び買収の価格について不服のある者は、その裁定の通知を受けた日から六箇月以内に、訴えをもつてその金額の増減を請求することができる。
- Any person who is dissatisfied with the losses to be compensated and the purchase price determined by the decision set forth in the preceding paragraph may litigate a claim to increase or decrease the amount thereof within six months from the day of receiving the notification of the decision.
- 損害の賠償は、金銭をもつてする。但し、賠償金額に比して著しく多額の費用を要しないで原状の回復をすることができるときは、被害者は、原状の回復を請求することができる。
- Damage shall be compensated by money. However, when the original state can be restored by not requiring an extremely large amount of cost relative to the amount of compensation, the aggrieved party may demand restoration.
- 業務上の負傷、疾病又は死亡の認定、療養の方法、補償金額の決定その他補償の実施に関して異議のある者は、行政官庁に対して、審査又は事件の仲裁を申し立てることができる。
- Persons who object to acknowledgment of injury, illness, or death in the course of employment; the method of medical treatment; the determination of the amount of compensation; or other matters pertaining to the compensation, may apply to the relevant government agency for examination or arbitration of such cases.
- 小規模個人再生において再生計画認可の決定が確定したときは、第八十七条第一項第一号から第三号までに掲げる債権は、それぞれ当該各号に定める金額の再生債権に変更される。
- In the case of rehabilitation for individuals with small-scale debts, when an order of confirmation of the rehabilitation plan becomes final and binding, the claims listed in Article 87(1)(i) to (iii) shall be modified into rehabilitation claims of the amount specified in the respective items.
- 発起人は、前条第一項の規定による払込みの取扱いをした銀行等に対し、同項の規定により払い込まれた金額に相当する金銭の保管に関する証明書の交付を請求することができる。
- The incorporators may request the bank, etc. that handled the payment pursuant to the provision of paragraph (1) of the preceding Article to issue a certificate of deposit of the money equivalent to the amount paid in pursuant to the provision of that paragraph.
- 被担保債権の債務者の氏名又は名称及び住所、被担保債権の額(一定の金額を目的としない債権については、その価額。以下同じ。)その他被担保債権を特定するために必要な事項
- Name and address of the obligor of the secured claim, the amount of secured claim (regarding claims for undetermined amount, their values; the same shall apply hereinafter), and other matters necessary in order to identify the secured claim;
- 経済産業大臣は、前二項の規定により金額を定めようとするときは、あらかじめ、経済産業省の独立行政法人評価委員会の意見を聴くとともに、財務大臣に協議しなければならない。
- When attempting to determine the amount pursuant to the provisions of the preceding two paragraphs, the Minister of Economy, Trade and Industry shall hear the opinions of the Ministry of Economy, Trade and Industry's Evaluation Committee for Incorporated Administrative Agencies and consult with the Minister of Finance in advance.
- 経済事情が変化して国内における生産業者の出荷の状況及び卸売物価に著しい変動が生じたときは、これらの事情を考慮して、前項の金額につき政令で別段の定めをするものとする。
- In the event any change has occurred in the economic conditions resulting in an extreme change in domestic shipments from producers and wholesale prices, the amount in the preceding paragraph may be revised, after reflecting such conditions, by virtue of a Cabinet Order.
- 第五条第二項に規定する場合において、当該売買契約に係る指定商品若しくは指定権利の代金又は当該役務提供契約に係る指定役務の対価の総額が政令で定める金額に満たないとき。
- in the cases prescribed in Article 5 (2), the total amount of the charge for the Designated Goods or the Designated Rights pertaining to said sales contract or the consideration for the Designated Services pertaining to the Service Contract does not reach the amount specified by a Cabinet Order.
- 意匠権の設定の登録を受ける者又は意匠権者は、登録料として、第二十一条に規定する存続期間の満了までの各年について、一件ごとに、次に掲げる金額を納付しなければならない。
- A person obtaining the registration establishing a design right, or a holder of a design right, shall pay as registration fees the amounts specified in the following items, for each design registration and for each year to the expiration of the duration as provided in Article 21:
- 新設合併設立会員商品取引所の設立時の利益剰余金の額(以下「設立時利益剰余金額」という。) 零(新設合併会員払込出資額が零未満であるときは、当該新設合併対象純資産額)
- the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the 'Amount of Accumulated Surplus at Establishment') -- the amount shall be zero (if the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be said amount of net assets subject to the Consolidation-Type Merger).
- 第二十五条の二十第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。
- The provisions of Article 25-20, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.
- 第三十九条の十五第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。
- The provisions of Article 39-15, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.
- 第十九条第二項に規定する場合において、当該売買契約に係る指定商品若しくは指定権利の代金又は当該役務提供契約に係る指定役務の対価の総額が政令で定める金額に満たないとき。
- in the cases prescribed in Article 19 (2), the total amount of the charge for the Designated Goods or the Designated Rights pertaining to said sales contract or the consideration for the Designated Services pertaining to the Service Contract does not reach the amount specified by a Cabinet Order.
- 退職を選択する人々は、62歳という若さで退職を選べるのである。もっとも、その年齢で社会保障年金を受け取り始めると、支払金額が20%削減されてしまうことになるだろうが。
- Those who choose to retire can do so as early as sixty-two, although starting to draw their Social Security pension at that age would mean that the payments are reduced by 20 percent.
- 予算の定めるところにより金銭の給付決定を行うために必要となる当該金銭の額の算定の基礎となるべき金額及び率並びに算定方法その他の事項を定める命令等を定めようとするとき。
- when establishing Administrative Orders, etc. which provide for the amount and the rate to be the basis of the calculation of the amount, the means to calculate the amount, and other matters which are needed to implement the budget;
- ところが、契約後間もない1922年3月に当初地権者と契約していた分配金5万円が支払われず、同年8月になって年間の伐採益の全額として村に支払われた金額が1万円だけだった。
- However, an incident happened in March 1922, soon after the conclusion of the contract, that the promised 50,000 yen was not paid to the land-owning side and only 10,000 yen was paid in August of the same year as all of the profits that had been gained from cutting wood over the space of a year.
- 第一項本文の場合においては、内閣府令で定めるところにより、当該利益を超えて投資主に分配された金額を、出資総額又は第百三十五条の出資剰余金の額から控除しなければならない。
- In the case referred to in the main clause of paragraph (1), the amount distributed to the Investors in excess to the relevant Profits shall be deducted from the total amount of investment or the investment surplus as prescribed in Article 135 as provided by a Cabinet Office Ordinance.
- 前二項の規定により支給する手当金の額は、労働基準法(昭和二十二年法律第四十九号)に基づく災害補償の額に関する基準を参酌して法務省令で定める基準に従い算出した金額とする。
- The amount of compensations paid pursuant to the preceding two paragraphs shall be the amount calculated in accordance with the standards a Ministry of Justice Ordinance provides for by taking into consideration the standards on the amount of accident compensation pursuant to the Labor Standards Act (Act No. 49 of 1947).
- 前項に規定する場合のほか、第二条第一項第一号の規定は、総価額が別表第七中欄に掲げる貨物の区分に応じ同表下欄に掲げる金額以下の貨物を輸出しようとする場合には、適用しない。
- In addition to the cases prescribed in the preceding paragraph, the provision of Article 2, paragraph (1), item (i) shall not apply where a person intends to export goods the total value of which is not more than the amount listed in the lower column of appended table 7 for the respective categories of goods listed in the middle column of the same table.
- 法第二条第一項第一号の二に規定する居住者 当該居住者が支払を受ける当該収益の分配の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
- A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act: The amount obtained by dividing the amount of the distribution of proceeds that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one
- 法第二条第一項第一号の二に規定する居住者 当該居住者が支払を受ける当該利益の分配の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額
- A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act: The amount obtained by dividing the amount of the distribution of profit that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one
- 外国法人が分離振替国債の譲渡をした場合において、当該分離振替国債の譲渡に係る法人税法第六十一条の二第一項に規定する譲渡損失額が生じたとき。 当該譲渡損失額に相当する金額
- Where a foreign corporation has transferred book-entry national bonds in separate trading, and when any loss on the transfer prescribed in Article 61-2, paragraph (1) of the Corporation Tax Act has been incurred for the transfer of said book-entry national bonds in separate trading: The amount equivalent to said loss on the transfer
- 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:
- 賃金が、労働した日若しくは時間によつて算定され、又は出来高払制その他の請負制によつて定められた場合においては、賃金の総額をその期間中に労働した日数で除した金額の百分の六十
- In the event that the wage is calculated on the basis of working days or hours, or determined in accordance with a piece rate or other contract price, 60 percent of the amount obtained by dividing the total amount of wages by the number of actual working days during the period;
- 貸金業者は、その利息(みなし利息を含む。第三項及び第四項において同じ。)が利息制限法(昭和二十九年法律第百号)第一条に規定する金額を超える利息の契約を締結してはならない。
- A Money Lender shall not conclude a contract for interest wherein the amount of interest (including Payment Regarded as Interest; the same shall apply to paragraphs (3) and (4)) exceeds the amount defined in Article 1 of the Interest Rate Restriction Act (Act No. 100 of 1954).
- 法第四十条の五第一項の規定による課税済配当等の額(同項に規定する課税済配当等の額をいう。以下この条において同じ。)に相当する金額の控除については、次に定めるところによる。
- Deduction of the amount equivalent to the taxed amount of a dividend, etc. under the provisions of Article 40-5, paragraph (1) of the Act (meaning the taxed amount of a dividend, etc. prescribed in said paragraph; hereinafter the same shall apply in this Article) shall be made as specified as follows:
- 法第七十六条第二項の規定による同一の事業場における同種の労働者に対して所定労働時間労働した場合に支払われる通常の賃金は、第二十五条に規定する方法に準じて算定した金額とする。
- The ordinary wages paid to workers engaged in the same type of work in the same workplace for the prescribed working hours pursuant to the provision of paragraph (2) of Article 76 of the Act shall be calculated in the same manner as the method set forth in the provision of Article 25.
- その各事業年度(法第二条第二項第十九号に規定する事業年度をいう。以下この節において同じ。)の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国関係法人
- An affiliated foreign corporation where the tax imposed on its income for the relevant business year (meaning a business year prescribed in Article 2, paragraph (2), item (xix) of the Act; hereinafter the same shall apply in this Section) is 25 percent or less of said income.
- その各事業年度(法第二条第二項第十九号に規定する事業年度をいう。以下この節において同じ。)の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国関係会社
- An affiliated foreign company whose tax imposed on its income for the relevant business year (meaning a business year prescribed in Article 2, paragraph (2), item (xix) of the Act; hereinafter the same shall apply in this Section) is 25 percent or less of said income.
- 公正取引委員会は、第一項又は第二項の規定による督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、国税滞納処分の例により、これを徴収することができる。
- In the case that a person upon whom a demand has been served under the provisions of paragraph 1 or 2 fails to make the payment to be made by the designated deadline, the Fair Trade Commission may collect such payment pursuant to the national tax delinquency procedures.
- メンバーが毎月金を出し合い、積み立てられた金で宴会や旅行を催す場合もあれば、くじに当たった者(くじと言いながら実際は順番であることが多い)が金額を総取りする形態のものもある。
- In some cases, the members provide money every month and hold a drinking party/trip with the accumulated funds, and in other cases, someone who wins a lottery takes the whole sum (often in turn actually, though calling it a lottery).
- 内閣総理大臣は、受益者の保護のため必要があると認めるときは、信託会社と前項の契約を締結した者又は当該信託会社に対し、契約金額の全部又は一部を供託すべき旨を命ずることができる。
- When the Prime Minister finds it necessary for the protection of the beneficiaries, he/she may order the party who has concluded the contract set forth in the preceding paragraph with a Trust Company or said Trust Company to deposit all or part of the Contract Amount.
- 金銭を出資の目的とするときは、第三十六条第五項において準用する会社法第二百八条第一項の規定による払込みの取扱いをした銀行等に払い込まれた金額に相当する金銭の保管に関する証明書
- in cases where monies are the subject of contribution, a certificate of the deposit of monies equivalent to monies paid in to the Bank, etc., which handled the payment set forth in Article 208(1) of the Companies Act as applied mutatis mutandis pursuant to Article 36(5);
- この法律において「定期積金等」とは、定期積金のほか、一定の期間を定め、その中途又は満了の時において一定の金額の給付を行うことを約して、当該期間内において受け入れる掛金をいう。
- The term 'Installment Savings, etc.' as used in this Act means, in addition to Installment Savings, installment deposits accepted within a designated fixed period of time on the promise of payment of a fixed amount of money on or before the end of that period.
- 当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその内国法人が納付する控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 66-7, paragraph (1) of the Act are applied in the applicable business year to said amount of foreign corporation tax after the reduction.
- 機構は、第一項の規定により鉱工業承継勘定を廃止した場合において同勘定に残余財産があるときは、政令で定めるところにより、当該残余財産の額に相当する金額を国庫に納付するものとする。
- When NEDO has eliminated the account for functions related to mining and industry succession pursuant to the provisions of paragraph (1) and any residual assets still remain in said account, it shall pay the amount equivalent to those residual assets to the national treasury, as specified by Cabinet Order.
- 外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、各事業年度の所得のうち次の各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得の金額とする。
- The tax base of corporation tax imposed on a foreign corporation for income for each business year shall be the amount of income categorized as domestic source income listed in each of the following items for the category of foreign corporation listed in the relevant item.
- ICOCAをホルダーに差し込み、チャージ金額(1,000円・2,000円・3,000円・5,000円・10,000円)をボタンによって選択し、現金を入れるとチャージが完了する。
- Insert the ICOCA card into the holder, and after choosing the recharging amount (1,000 yen, 2,000 yen, 3,000 yen, 5,000 yen or 10,000 yen) by pressing the button, and charge with the cash to finalize the recharging process.
- 都道府県は、偽りその他不正の手段により障害児施設給付費等の支給を受けた者があるときは、その者から、その障害児施設給付費等の額に相当する金額の全部又は一部を徴収することができる。
- When there is a person who receives Institutional Benefits for Disabled Children, etc. by a deception or other wrongful means, the prefectural government may collect the amount equivalent to such Institutional Benefits for Disabled Children, etc., in full or in part, from that person.
- 委託者保護基金は、予算総則で指定する経費の金額については、総会の議決を経なければ、それらの経費の間若しくは他の経費との間に相互流用し、又はこれに予備費を使用することができない。
- The Consumer Protection Fund shall not divert funds for the amount of an expense designated by general budget provisions to any of the Consumer Protection Fund's other budgeted expenditure items, nor to other non-Fund expenditures, nor apply the contingency funds, without obtaining a resolution to do so from the shareholders at a General Meeting.
- 行の端に日付があり、もう一方の端に金額があるのは普通の会計の帳簿と同じだったが、2つの間には説明書きのかわりにただ十字のしるしがそれぞれの行に違った数記入されているだけだった。
- There was a date at one end of the line and at the other a sum of money, as in common account-books, but instead of explanatory writing, only a varying number of crosses between the two.
- 組合は、総会において出資一口の金額の減少の議決があつたときは、その議決の日から二週間以内に、財産目録及び貸借対照表を作成し、かつ、これらを主たる事務所に備え置かなければならない。
- When the general meeting has decided on a reduction of the unit amount of the contribution, the cooperative shall, within two weeks from the date of the resolution, prepare an inventory of property and a balance sheet and keep them at its principal office.
- 協会は、第一条の規定による改正前の消費生活用製品安全法第三十九条第一項又は第三項の規定により政府が協会に出資した額に相当する金額を、施行日において、国庫に納付しなければならない。
- The Association shall pay to national treasury on the date of enforcement the amount equivalent to the amount contributed by the government to the Association pursuant to Article 39, paragraph (1) to paragraph (3) of the Consumer Products Safety Act prior to the revision by Article 1.
- 事実上の運賃である寄付金額がわずか100円であることや、鞍馬寺の拝観料に相当する「愛山料」が200円(中学生以下は無料)であることを考えると、非常に良心的な「運賃設定」と言える。
- The donation-cum-fare of just \100, and the \200 'aizanryo' admission fee of Kurama-dera Temple (free for junior high school students and under) can be said to be quite reasonable.
- 罰金又は科料の一部を納付した者についての留置の日数は、その残額を留置一日の割合に相当する金額で除して得た日数(その日数に一日未満の端数を生じるときは、これを一日とする。)とする。
- When a person sentenced to a fine or petty fine has made payment of part of the fine, the term of confinement shall be calculated by dividing the amount of the unpaid payment by the amount for one day (a remainder less than one day is deemed as one whole day) reduced by a period of days in proportion to the amount of payment made for the fine or petty fine imposed.
- 第一項の規定による漁業権の変更若しくは取消し又はその行使の停止によつて利益を受ける者があるときは、都道府県は、その者に対し、第六項の補償金額の全部又は一部を負担させることができる。
- If there is a person who is benefited from the change or rescind or suspension of exercise of the fishery right pursuant to the provision of paragraph (1), the prefectural government concerned may let the person bear the whole or a part of the amount of compensation money of paragraph (6).
- 事業年度が一年に満たない外国法人に対する第二項の規定の適用については、同項中「年八百万円」とあるのは、「八百万円を十二で除し、これに当該事業年度の月数を乗じて計算した金額」とする。
- With regard to the application of paragraph (2) to a foreign corporation whose business year is less than one year, the phrase 'amount of eight million yen per annum' in the said paragraph shall be deemed to be replaced with 'amount calculated by dividing eight million yen by 12 and then multiplying the result by the number of months of the relevant business year.'
- 第二項の場合において、別除権者が受けるべき金額がまだ確定していないときは、破産管財人は、代金を別に寄託しなければならない。この場合においては、別除権は、寄託された代金につき存する。
- In the case referred to in paragraph (2), if the amount to be received by a holder of a right of separate satisfaction has not yet been determined, a bankruptcy trustee shall make a contractual deposit of the price separately. In this case, the right of separate satisfaction shall exist upon the price deposited.
- 被害者は、国際基金条約で定めるところにより、国際基金に対し、賠償を受けることができなかつたタンカー油濁損害の金額について国際基金条約第四条第一項に規定する補償を求めることができる。
- The victim may claim to the International Fund pursuant to the provisions of the International Fund Convention the compensation prescribed in paragraph 1, Article 4 of the International Fund Convention concerning the amount from tanker oil pollution damage that the victim could not receive.
- 次に掲げる場合には、前条各号に掲げる書面の送付を受けた債権者は、抵当不動産の第三取得者が同条第三号に掲げる書面に記載したところにより提供した同号の代価又は金額を承諾したものとみなす。
- In the cases listed below, obligees who have received the documents listed in each item of the preceding Article shall be deemed to have approved the price or amount that the third party acquirer of Mortgaged Immovable Properties has offered as stated in the document listed in item (iii) of that Article:
- 前項の債権の弁済期が質権者の債権の弁済期前に到来したときは、質権者は、第三債務者にその弁済をすべき金額を供託させることができる。この場合において、質権は、その供託金について存在する。
- If the due date of the pledged claim under the preceding paragraph arrives prior to the due date of the claim of the pledgee, the pledgee may have the third party obligor deposit that amount to be paid to the pledgee. In such cases, the pledge shall exist over the amount so deposited.
- 純資産額が貸金業の業務を適正に実施するため必要かつ適当なものとして政令で定める金額に満たない者(資金需要者等の利益を損なうおそれがないものとして内閣府令で定める事由がある者を除く。)
- A person whose amount of net assets is less than the amount specified by a Cabinet Order as those necessary and appropriate to properly operate in the Money Lending Business (excluding a person who is, for the grounds specified by a Cabinet Office Ordinance, regarded as being unlikely to harm the interests of Persons Seeking Funds, etc.);
- 偽りその他不正の手段により特別遺族給付金の支給を受けた者があるときは、厚生労働大臣は、当該特別遺族給付金の支給に要した費用に相当する金額の全部又は一部をその者から徴収することができる。
- In the event that there is a person who has received payment of the special survivor benefit by deception or other wrongful means, the Minister of Health, Labour and Welfare may collect the whole or part of the amount corresponding to the expense required for the payment of the said special survivor benefit from him/her.
- 偽りその他不正の手段により救済給付の支給を受けた者があるときは、機構は、国税徴収の例により、その救済給付の支給に要した費用に相当する金額の全部又は一部をその者から徴収することができる。
- In the event that a person receives payment of the relief benefits by deception or other wrongful means, the Agency may collect the whole or part of the amount corresponding to the expense required for the payment of the relief benefits from the person as if governed by the same rules as national tax.
- 失業等給付の支給を受け、又はその返還を受ける権利及び第十条の四第一項又は第二項の規定により納付をすべきことを命ぜられた金額を徴収する権利は、二年を経過したときは、時効によつて消滅する。
- The right to receive payment of the benefits for unemployment, etc., or to obtain a refund of said benefits and the right to collect an amount which has been ordered to be paid pursuant to the provisions of paragraph (1) or paragraph (2) of Article 10-4, shall be extinguished by prescription when two years have elapsed.
- 債権者が二箇月以内に抵当権を実行して競売の申立てをしないときは、抵当不動産の第三取得者が第一号に規定する代価又は特に指定した金額を債権の順位に従って弁済し又は供託すべき旨を記載した書面
- A document to the effect that, if the obligee does not file a petition for auction by executing the mortgage within two months, the third party acquirer of the immovable properties will pay or deposit the price provided for in item (i) or an amount specifically designated in accordance with the order of priority of claims.
- 売買の別、金融商品の銘柄(当該金融商品及びその対価の授受を約した将来の一定の時期並びに差金の授受によって決済する場合における当該差金の額の計算方法を含む。)、数又は金額、価格及び受渡日
- purchase or sale, the issues (including the fixed time in the future by which the parties promise to deliver or receive Financial Instruments and the consideration therefor, and also including the method of the calculation of the amount of the difference if the settlement is made by paying or receiving the difference), volumes and amounts, prices and the date of delivery of the Financial Instruments;
- 分割型分割に係る分割承継法人の株式又は分割承継親法人の株式が当該分割型分割に係る分割法人の株主等の有する当該分割法人の株式の数(出資にあつては、金額)の割合に応じて交付されない分割型分割
- A split-off-type company split wherein the shares of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split are not provided in proportion to the number of shares (or the amount of capital contributions) of the split corporation involved in the said split-off-type company split that are held by each shareholder, etc. of the said split corporation
- このため、2008年8月8日 191458 <中国四川大地震チャリティーの報告> というタイトルで、公式な募金額の報告については「次週の月曜日には、報告ができるかとおもいます。」とした。
- Under such situation, he wrote in his blog at 19:14:58 of August 8, 2008, under the title of 'Report on the Great Sechuan Earthequake charity', that 'I believe I can report the official amount on Monday next week'.
- 投資法人の成立時の出資総額は、設立時発行投資口(投資法人の設立に際して発行する投資口をいう。以下同じ。)の払込金額(設立時発行投資口一口と引換えに払い込む金銭の額をいう。)の総額とする。
- The total amount of investment of an Investment Corporation at the time of its establishment shall be the total amount to be paid in for the Investment Equity Issued at Establishment (meaning the Investment Equity issued upon the establishment of an Investment Corporation; the same shall apply hereinafter) (meaning the amount to be paid in exchange for one unit of Investment Equity Issued at Establishment).
- 金額及び存続期間が確定している定期金債権 各定期金につき前号の規定に準じて算定される額の合計額(その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、その元本額)
- Claim for periodic payments the amount and duration of which are fixed: The total of the amounts calculated with regard to the respective periodic payments in accordance with the provision of the preceding item (in cases where such total exceeds the amount of principal which would accrue interest equivalent to the periodic payments when calculating at a statutory interest rate, such amount of principal)
- 組織変更時発行株式の引受人(現物出資財産を給付する者に限る。)は、第百二十九条第四号の期日に、それぞれの組織変更時発行株式の払込金額の全額に相当する現物出資財産を給付しなければならない。
- A subscriber to the Shares Issued upon Entity Conversion (limited to a person who delivers the Contributed Assets) shall deliver the Contributed Assets that correspond to the full amount of the Amount to be Paid for each Share Issued upon Entity Conversion by the date set forth in Article 129, item (iv).
- 刑事施設の長は、作業を行った受刑者に対しては、釈放の際(その者が受刑者以外の被収容者となったときは、その際)に、その時における報奨金計算額に相当する金額の作業報奨金を支給するものとする。
- The warden of the penal institution shall pay sentenced persons who have ever been engaged in work the incentive remuneration equivalent to the calculated amount of incentive remuneration as at the time of their respective releases on the occasion of the respective releases (or on the occasion where a sentenced person has become an inmate other than a sentenced person, in the case where he/she has so become).
- 刑事施設の長は、受刑者が死亡した場合には、法務省令で定めるところにより、その遺族等に対し、その時に釈放したとするならばその受刑者に支給すべき作業報奨金に相当する金額を支給するものとする。
- In cases where a sentenced person has deceased, the warden of the penal institution shall, pursuant to a Ministry of Justice Ordinance, pay to the bereaved family, etc. the amount equivalent to the incentive remuneration which should have been paid to the sentenced person supposing that he/she had been released at the time of death.
- 組織変更時発行株式の引受人(現物出資財産を給付する者に限る。)は、第百一条の九第四号の期日に、それぞれの組織変更時発行株式の払込金額の全額に相当する現物出資財産を給付しなければならない。
- A subscriber for the Shares Issued upon Entity Conversion (limited to a person who delivers the Property Contributed in Kind) shall, on the date set forth in Article 101-9(iv), deliver the Property Contributed in Kind equivalent in value to the entire amount to be paid for the Shares Issued upon Entity Conversion for which the subscribers respectively subscribed.
- 港湾管理者は、前項の規定により貸付けの条件に定めたところにより加算金を徴収したときは、その徴収した加算金の全部又は一部に相当する金額を、政令で定めるところにより、国に納付するものとする。
- When the Port Management Body collects a surcharge in accordance with the conditions of the loan pursuant to the provisions of the preceding paragraph, the said surcharge in whole or in part shall be remitted to the National Government pursuant to the provisions of a Cabinet Order.
- 当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその内国法人が納付する個別控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 68-91, paragraph (1) of the Act are applied in the applicable consolidated business year to said amount of foreign corporation tax after the reduction.
- 捕虜等抑留給付金の額は、毎月一回の防衛大臣が定める日に、基礎的給付金にあってはその月の月額の全額、業務従事報奨金にあってはその月の前月における金額の全額を給付金計算高に加算するものとする。
- The amount of the benefits for internment of prisoners of war, etc. shall be calculated, once a month on a day provided for by the Minister of Defense, by adding the amount of basic benefit of that month and the amount of the incentive remuneration for engaging in works of the previous month of the month to calculated amount of benefits.
- 第二項の場合には、当該投資法人は、前項第二号に掲げる方法により確定した同号の募集ごとの払込金額を公示しなければならない。この場合において、公示の方法その他の必要な事項は、内閣府令で定める。
- In the case referred to in paragraph (2), the Investment Corporation shall give public notice of the amount to be paid in for each solicitation under item (ii) of the preceding paragraph which has been fixed by the method listed in that item. In this case, the method of giving public notice and any other necessary matters shall be specified by a Cabinet Office Ordinance.
- 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.
- 異なる通貨をもつ勘定科目間で資金移動をするには、記録簿ツールバー内の資金移動ボタンをクリックし、勘定科目を選択して、通貨移動オプションで為替レートか相手通貨の金額を入力することでできます。
- To transfer funds between accounts with different currencies, click on the Transfer button in the register toolbar, select the accounts, and the Currency Transfer options for entering the exchange rate or the other currency's amount will be available.
- 第百六十一条第四号(国内源泉所得)に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配 その支払を受けた金額
- Interest, etc. listed in Article 161(iv) (Domestic Source Income), which is interest on bearer government or company bonds or distribution of profit based on a bearer beneficiary certificate of a loan trust, bond investment trust or publicly offered bond investment trust: The amount received
- 伝承に拠れば彼は首から薬袋を提げ、牛の背に横になって諸国を巡り、どんな治療を行っても報酬として16文(18文ともいう)以上の金額を受け取らなかったと伝わり、「十六文先生」とも称されたらしい。
- According to legend, Tokuhon roamed around the provinces on a cow, medicine bag dangling from his neck and, regardless of the treatment he provided he refused to take more than 16 mon (mon=old minor unit of currency/penny), or possibly 18 mon (according to some sources), lead him to be referred to as 'Doctor 16 pennies.'
- 証拠調べ又は調停事件以外の民事事件若しくは行政事件における事実の調査その他の行為を裁判所外でする場合に必要な裁判官及び裁判所書記官の旅費及び宿泊料で、証人の例により算定したものに相当する金額
- the amount of travel expenses and accommodation charges for a judge and a court clerk as necessary in cases where the judge and court clerk conduct, an out of court examination of evidence or an examination of facts or any other act in a civil case other than a conciliation case or an administrative case, equivalent to such amount as calculated by the same rule as that applicable to a witness.
- 地震若しくは噴火又はこれらによる津波(以下「地震等」という。)を直接又は間接の原因とする火災、損壊、埋没又は流失による損害(政令で定めるものに限る。)を政令で定める金額によりてん補すること。
- Damage (limited to those provided by a Cabinet Order) due to fire, destruction, burial or being carried away in a flood, resulting directly or indirectly from an earthquake or volcanic eruption, or tsunami following these events (hereinafter referred to as 'earthquake, etc.') is compensated by the amount set forth by a Cabinet Order.
- 前二号に掲げる外国法人がその発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有する外国法人(前二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。)
- A foreign corporation for which over 50 percent of the number or the amount of the issued shares, etc. are held directly or indirectly by a foreign corporation listed in the preceding two items (excluding a foreign corporation falling under the category of a foreign corporation listed in the preceding two items and a foreign corporation falling under the category of a specially-related shareholder, etc.).
- A foreign corporation, over 50 percent of the number or the amount of whose issued shares, etc. are held directly or indirectly by a foreign corporation listed in the preceding two items (excluding a foreign corporation falling under the category of a foreign corporation listed in the preceding two items and a foreign corporation falling under the category of a specially-related shareholder, etc.).
- 占有者が占有物を返還する場合には、その物の保存のために支出した金額その他の必要費を回復者から償還させることができる。ただし、占有者が果実を取得したときは、通常の必要費は、占有者の負担に帰する。
- In cases where a possessor returns Thing in his/her possession, he/she may have the person recovering the Thing reimburse necessary expenses including amounts paid to preserve that Thing, provided, however, that, if the possessor has acquired fruits, ordinary necessary expenses shall be borne by the possessor.
- 前項の債権の弁済期が到来していないときは、同項の登録株式質権者は、第一項前段の株式会社に同項の金銭に相当する金額を供託させることができる。この場合において、質権は、その供託金について存在する。
- If the claims under the preceding paragraph are not yet due and payable, the Registered Pledgees of Share Options may have the Stock Company set forth in the first sentence of paragraph (1) deposit an amount equivalent to the value of the monies provided for in that paragraph. In such cases, the pledges shall be effective with respect to the monies so deposited.
- 当該金銭等が組織変更後持分会社の社債であるときは、当該社債の種類(第百七条第二項第二号ロに規定する社債の種類をいう。以下この編において同じ。)及び種類ごとの各社債の金額の合計額又はその算定方法
- if such Monies, etc. are Bonds of the Membership Company after Entity Conversion, the description of the classes of such Bonds (meaning the classes of Bonds prescribed in Article 107(2)(ii)(b); hereinafter the same shall apply in this Part) and the total amount for each class of Bonds, or the method for calculating that total amount;
- 前項の債権の弁済期が到来していないときは、受益権に質権を設定した者は、受託者に同項に規定する金銭等に相当する金額を供託させることができる。この場合において、質権は、その供託金について存在する。
- Before the claim set forth in the preceding paragraph becomes due, the person who has created the pledge on a beneficial interest may have the trustee deposit an amount equivalent to the monies, etc. prescribed in said paragraph. In this case, a pledge shall exist on such deposited monies.
- 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
- 税務署長等は、前条の規定による納税の猶予(以下「納税の猶予」という。)をし、又はその猶予の期間を延長したときは、その旨、猶予に係る金額、猶予期間その他必要な事項を納税者に通知しなければならない。
- When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of the preceding Article (hereinafter referred to as a 'tax payment grace period') or extended the period of such grace period, he/she shall notify the taxpayer of such fact, the amount under the grace period, the period of such grace and other necessary matters.
- そんな折の7月末に「東京横浜毎日新聞」及び「郵便報知新聞」のスクープにより、開拓使長官の黒田清隆が同郷の政商五代友厚に格安の金額で官有物払下げを行うことが明るみに出た(開拓使官有物払下げ事件)。
- In the end of July, Tokyo Yokohama Mainichi Shinbun (Tokyo Yokohama Daily Newspaper) and Yubin Hochi Shinbun (Post Dispatch Newspaper) got a scoop that Kiyotaka KURODA, chief of Hokkaido Development Commissioner, was planning to sell government owned facilities and equipment to Tomoatsu GODAI, who was from the same village, at very cheap prices (Kaitakushi Kanyubutsu Haraisage Jiken [Incident of Development Commissioner's Selling of Government-Owned Facilities and Equipment]).
- 第五項の規定による納付金の額は、法人税法(昭和四十年法律第三十四号)の規定による所得及び地方税法(昭和二十五年法律第二百二十六号)の規定による事業税に係る所得の金額の計算上、損金の額に算入する。
- The amount of the payment to the national treasury pursuant to paragraph 5 shall be treated as losses when accounting the amount of income prescribed by the Corporation Tax Act (Act No. 34 of 1965) and the amount of income pertaining to the business tax prescribed by the Local Tax Act (Act No. 226 of 1950).
- 機構は、第十条第一項第七号ロに掲げる業務に要する費用に充てるために石綿健康被害救済基金を設け、石綿健康被害救済法第三十一条第二項の規定において充てるものとされる金額をもってこれに充てるものとする。
- The Agency shall establish the Asbestos Health Damage Relief Foundation to be appropriated to the expense required for the affairs stated in (b), Item 7, Paragraph 1, Article 10, and the amount earmarked for appropriation in the provision of Paragraph 2, Article 31 of the Asbestos Relief Act shall be appropriated to it.
- 日本銀行は、財務大臣の認可を受けて、その出資者に対し、各事業年度の損益計算上の剰余金の配当をすることができる。ただし、払込出資金額に対する当該剰余金の配当の率は、年百分の五の割合を超えてはならない。
- The Bank of Japan may, upon authorization from the Minister of Finance, pay dividends to contributories out of the surplus resulting from the settlement of profits and losses for each business year; provided, however, that the rate of dividend payments against paid-up capital may not exceed five-hundredths per annum.
- 前条第九項(第三号を除く。)の規定により政府以外の者が機構に出資したものとされた金額については、当該政府以外の者は、機構に対し、その成立の日から一月以内に限り、当該持分の払戻しを請求することができる。
- With regard to the amount deemed to have been contributed to NEDO by persons other than the government pursuant to the provisions of paragraph (9) of the preceding Article (excluding item (iii)), said persons other than the government may demand that NEDO redeem their equity interests within the one month from the date of establishment of NEDO only.
- 税務署長等は、前項の規定により担保を徴する場合において、その猶予に係る国税につき滞納処分により差し押えた財産があるときは、その担保の額は、その猶予をする金額からその財産の価額を控除した額を限度とする。
- Where the district director of the tax office, etc. requests security pursuant to the provisions of the preceding paragraph, if there is any property seized through the delinquent tax collection procedure with regard to the national tax under a grace period, the amount of such security shall not exceed the amount calculated by deducting the value of such property from the amount under the grace period.
- 外国の法令に準拠して外国において次に掲げる業を行う者(個人を除く。)で、この号の届出の時における資本金若しくは出資の額又は基金の総額がそれぞれ次に定める金額以上であるものとして金融庁長官に届出を行った者
- a person (excluding an individual) who engages in the following business activities in a foreign state under the laws and regulations of a foreign state, and who has notified the Commissioner of the Financial Services Agency that it has the amount of stated capital or the contribution or the total amount of funds not less than those listed in the following sub-items, at the time of the notification under this item:
- 法第二条第一項第一号の二に規定する非居住者又は外国法人 当該非居住者又は外国法人が支払を受ける当該収益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
- A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of proceeds that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.
- 法第二条第一項第一号の二に規定する非居住者又は外国法人 当該非居住者又は外国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額
- A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.
- 労働者が業務上負傷し、又は疾病にかかり、治つた場合において、その身体に障害が存するときは、使用者は、その障害の程度に応じて、平均賃金に別表第二に定める日数を乗じて得た金額の障害補償を行わなければならない。
- With respect to a worker who has suffered an injury or illness in the course of employment and who remains physically disabled after recovery, the employer shall, in accordance with the degree of such disability, pay compensation for the disability of an amount determined by multiplying the average wage by the number of days set forth in Annexed Table No. 2.
- 法第五十四条第二項の規定による保証金の額は、三百万円以下の範囲内で仮放免される者の出頭を保証するに足りる相当の金額でなければならない。ただし、未成年者に対する保証金の額は、百五十万円を超えないものとする。
- The amount of the deposit pursuant to the provisions of Article 54, paragraph (2) of the Immigration Control Act shall be an amount, not exceeding 3 million yen, sufficient to guarantee the appearance of the person accorded provisional release; provided, however, that the amount of the deposit for a minor shall not exceed 1.5 million yen.
- 株式会社は、第百十三条前段(第二百七十二条の十八において準用する場合を含む。)の規定により貸借対照表の資産の部に計上した金額がある場合には、その全額を償却した後でなければ、次に掲げる行為をしてはならない。
- Where any amount is credited to assets in the balance sheet pursuant to the provision of the first sentence of Article 113 (including the cases where it is applied mutatis mutandis pursuant to Article 272-18), a Stock Company shall not carry out any of the following activities unless such amount has been fully amortized.
- タンカー所有者がその責任を制限することができる場合における責任の限度額(第十四条第三項及び第三十八条において「責任限度額」という。)は、タンカーのトン数に応じて、次に定めるところにより算出した金額とする。
- The limit of amount of liability in the case the Tanker Owner may restrict the liability (referred to as 'Amount of Limit of Liability' in paragraph 3 of Article 14 and Article 38) shall be the amount of money calculated as prescribed in the following pro rata to the tonnage of the Tanker.
- 株式会社に対する会社法第四百四十二条第三項(計算書類等の備置き及び閲覧等)の規定の適用については、同項中「及び債権者」とあるのは、「、保険契約者、保険金額を受け取るべき者その他の債権者及び被保険者」とする。
- For the purpose of applying the provision of Article 442, paragraph (3) (Keeping and Inspection of Financial Statements, etc.) of the Companies Act to a Stock Company, the term 'and creditors' in that paragraph shall be deemed to be replaced with ', Policyholders, beneficiaries of insurance claims, and other creditors and insurers.'
- 被害者は、追加基金議定書で定めるところにより、追加基金に対し、賠償及び国際基金からの補償を受けることができなかつたタンカー油濁損害の金額について追加基金議定書第四条第一項に規定する補償を求めることができる。
- The victim may claim to the Supplementary Fund pursuant to the protocol on Supplementary Fund the compensation prescribed in paragraph 1, Article 4 of the Protocol for Supplementary Fund for damages and the amount of Tanker Oil Pollution Damage that the victim could not receive.
- 一の者が、その発行済株式等の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有し、又は特定事実が存在することによりその事業の方針の全部若しくは一部につき実質的に決定できる関係にある法人
- A corporation in a relationship whereby 50 percent or more of the number or the amount of its issued shares, etc. are held directly or indirectly by a single person or the whole or a part of its business policies can be substantially determined by said person due to the existence of a specified fact
- 資本の額又は出資の総額がその業種ごとに政令で定める金額以下の会社並びに常時使用する従業員の数がその業種ごとに政令で定める数以下の会社及び個人であつて、その政令で定める業種に属する事業を主たる事業として営むもの
- Any corporation whose amount of capital or total amount of contribution is not more than the amount provided for by a Cabinet Order for a certain line of business and any corporation or individual whose number of regular employees is not more than the number provided for by a Cabinet Order for that line of business, which operates as its principal business, business belonging to any of the lines of business provided for by such Cabinet Order;
- 納付すべき金銭について定める法律の制定又は改正により必要となる当該金銭の額の算定の基礎となるべき金額及び率並びに算定方法についての命令等その他当該法律の施行に関し必要な事項を定める命令等を定めようとするとき。
- when establishing Administrative Orders, etc. which provide for the amount and the rate to be the basis of the calculation of the amount, and the means to calculate the amount which are needed because of the establishment or revision of Acts providing for the money to be paid, and other Orders providing for necessary matters concerning the implementation of the Act;
- 記録はおおよそ20年をこえるくらいも続いていて、金額の合計は年を経るにつれだんだん大きくなっていき、ついには総合計が5、6回も間違って合計されたあげくにはじき出されていて、「ボーンズ、その財産」となっていた。
- The record lasted over nearly twenty years, the amount of the separate entries growing larger as time went on, and at the end a grand total had been made out after five or six wrong additions, and these words appended, 'Bones, his pile.'
- 公正取引委員会は、前三項の場合において、変更又は取消し前の納付命令に基づき既に納付された金額(第七十条の九第三項に規定する延滞金を除く。)で、還付すべきものがあるときは、遅滞なく、金銭で還付しなければならない。
- In the case of the preceding three paragraphs, the Fair Trade Commission shall without delay refund in pecuniary form any amount already paid pursuant to the pre-modification or pre-rescission payment order (excluding any arrearage charge as prescribed in paragraph 3 of Article 70-9), if there is some portion that should be refunded.
- 公正取引委員会は、第六十六条第三項の規定により納付命令の全部又は一部を取り消した場合において、取消し前の納付命令に基づき既に納付された金額で、還付すべきものがあるときは、遅滞なく、金銭で還付しなければならない。
- In the case that all or a part of a payment order is rescinded pursuant to the provisions of paragraph 3 of Article 66, the Fair Trade Commission shall without delay refund in pecuniary form any amount already paid pursuant to the pre-rescission payment order that should be refunded.
- 資本金の額又は出資の総額がその業種ごとに政令で定める金額以下の会社並びに常時使用する従業員の数がその業種ごとに政令で定める数以下の会社及び個人であって、その政令で定める業種に属する事業を主たる事業として営むもの
- a company whose amount of capital or the total amount of contributions in which is not more than the amount specified by a Cabinet Order for each industry or a company or an individual that hires full-time workers of not more than the number specified by a Cabinet Order for each industry, whose principal business falls under the category of the industries specified by the Cabinet Order;
- Companies whose amount of stated capital or the total amount of contribution is less than that stipulated by Cabinet Order for each of its business types, and companies or individuals whose number of regular employees is less than that stipulated by Cabinet Order for each of its business types and who is engaged in such a business type as stipulated by that Cabinet Order as main business.
- Any corporation whose amount of stated capital or the total amount of capital contribution is not more than the amount stipulated by Cabinet Order for each of its business types and any corporation or individual whose number of regular employees is not more than that stipulated by Cabinet Order for each of its business types, the main business of which is classified as a business belonging to a business type specified by that Cabinet Order
- 有限責任組合員は、前項の規定に反して分配を受けた場合は、当該分配を受けた金額の範囲内において、組合の債務を弁済する責任を負う。ただし、有限責任組合員が当該分配を受けた時から五年を経過したときは、この限りでない。
- If a limited partner receives a distribution in violation of the preceding paragraph the limited partner shall be liable for the obligations of the Partnership to the extent of the amount so received; provided, however, that the foregoing shall not apply after five years have elapsed since the limited partner received the distribution.
- 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;
- 前項の場合において、当該商品取引所は、当該契約の効力の存する間に限り、当該契約において当該商品取引所に預託されることとなつている金額に相当する取引証拠金の全部又は一部については、その預託を猶予することができる。
- In the case referred to in the preceding paragraph, the Commodity Exchange may allow a grace period for deposit of the whole or a part of the clearing margin corresponding to the amount of money to be deposited with the Commodity Exchange under said contract, limited to the period during which said contract remains in force.
- 外国法人と内国法人との間に当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有する関係がある場合における当該関係(次号に掲げる関係に該当するものを除く。)
- When there is a relationship between a foreign corporation and a domestic corporation whereby said foreign corporation directly or indirectly holds 80 percent or more of the total number or total amount of said domestic corporation's issued shares, etc., said relationship (excluding relationships falling under the category of relationships listed in the following item)
- 第二十五条の二十三第五項及び第六項の規定は、法第四十条の十一第一項の規定による同項に規定する課税済配当等の額に相当する金額の控除及び同条第二項の規定による同項に規定する控除未済配当等の額の控除について準用する。
- The provisions of Article 25-23, paragraph (5) and paragraph (6) shall apply mutatis mutandis to a deduction under the provisions of Article 40-11, paragraph (1) of the Act of the amount equivalent to the taxed amount of a dividend, etc. prescribed in said paragraph and a deduction under paragraph (2) of said Article of the remaining amount of dividend, etc. after deduction prescribed in said paragraph.
- 前項の規定により研究所が国の有する権利及び義務を承継したときは、その承継の際、承継される権利に係る土地、建物その他の財産で政令で定めるものの価額の合計額に相当する金額は、政府から研究所に対し出資されたものとする。
- When the Institute has succeeded to the rights and duties possessed by the State pursuant to the provisions of the preceding paragraph, the amount, at the time of succession, equivalent to the total amount of the value of the land, buildings, and any other property specified by Cabinet Order that pertain to the succeeded rights shall be deemed as having been contributed to the Institute by the government.
- 差配所から納めていた冥加金1年9950両を「川浚冥加金」という名目で市民から徴収することとし、安永4年(1775年)以後は1年3回2月、5月、10月に分納させ、この金額のなかからなお4900両を川浚費に支弁した。
- The magistrate's office decided to collect the annual amount of 9950 ryo, which originally came from the Sahaisho, by 'tax for dredging,' and after 1775, the citizens had to pay three times per year (in February, May, and October), and eventually, 4900 ryo out of these installed payments were used for the dredging.
- ところが、日本では、政府が積極的にこれらをバックアップすることに対し国民の理解が少なく、また、イベント列車等にも、本来の乗車賃に、現用の車両で運転される列車と同程度の指定料金以上の金額を出すことを嫌う傾向にある。
- But in Japan people show little understanding of the government supporting them, and tend to dislike paying even for event trains, more than the fixed fare of currently running trains.
- 当該一の法人が、その発行済株式等の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有し、又は特定事実が存在することによりその事業の方針の全部若しくは一部につき実質的に決定できる関係にある法人
- A corporation in a relationship whereby 50 percent or more of the number or the amount of its issued shares, etc. are held directly or indirectly by the single corporation or the whole or a part of its business policies can be substantially determined by said single corporation due to the existence of a specified fact
- 二の内国法人のいずれか一方の内国法人が他方の内国法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係がある場合における当該関係(次号に掲げる関係に該当するものを除く。)
- When there is a relationship whereby a first domestic corporation directly or indirectly holds over 50 percent of the total number or total amount of a second domestic corporation's issued shares, etc., said relationship (excluding relationships falling under the category of relationships listed in the following item)
- 非居住者又は外国法人が所有している振替国債に係る所有期間の初日が当該振替国債の利子の計算期間の初日後である場合 当該計算期間に対応する利子の額に当該所有期間の日数を乗じこれを当該計算期間の日数で除して計算した金額
- Where the first day of the holding period for book-entry national bonds held by a nonresident or foreign corporation falls after the first day of the accounting period for interest from said book-entry national bonds: The amount calculated by multiplying the amount of interest for said accounting period by the number of days in said holding period and then dividing the result by the number of days in said accounting period
- 事業協同組合が商品券を発行した場合において、その組合員が商品券の引換をすることができないとき、又はその引換を停止したときは、その事業協同組合は、商品券の所有者に対し、券面に表示した金額を限度として、弁済の責を負う。
- In the case where a business cooperative has issued a gift voucher, if its partner is unable to exchange the gift voucher or have suspended the exchange, the business cooperative shall be liable to pay the owner of the gift voucher up to a limit of the amount indicated on the face of the gift voucher.
- 破産管財人は、前条第一項の規定により配当表を裁判所に提出した後、遅滞なく、最後配当の手続に参加することができる債権の総額及び最後配当をすることができる金額を公告し、又は届出をした破産債権者に通知しなければならない。
- A bankruptcy trustee, without delay after submitting a distribution list to the court pursuant to the provision of paragraph (1) of the preceding Article, shall make a public notice of the total amount of the claims that may enter into the procedure for a final distribution and the amount available for a final distribution, or give a notice of these matters to holders of filed bankruptcy claims creditors.
- ロに掲げる法人が、その発行済株式等の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有し、又は特定事実が存在することによりその事業の方針の全部若しくは一部につき実質的に決定できる関係にある法人
- A corporation in a relationship whereby 50 percent or more of the number or the amount of its issued shares, etc. are held directly or indirectly by a corporation listed in (b) or the whole or a part of its business policies can be substantially determined by said corporation due to the existence of a specified fact
- A corporation in a relationship whereby 50 percent or more of the number or the amount of its issued shares, etc. are held directly or indirectly by a corporation listed in (b) or the whole or a part of its business policies can be substantially determined by said corporation due to the existence of a specified fact.
- 組合の出資一口の金額の減少の無効の訴えに係る請求を認容する判決が確定した場合については、会社法第九百三十七条第一項(第一号ニに係る部分に限る。)の規定を準用する。この場合において、必要な技術的読替えは、政令で定める。
- With regard to the case where a judgment affirming a claim pertaining to an action for the invalidation of a reduction of the unit amount of the contribution of a cooperative has become final and binding, the provisions of Article 937, paragraph (1) (limited to the portions pertaining to item (i), (d)) of the Companies Act shall apply mutatis mutandis. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order.
- 厚生労働大臣は、前条第一項の規定により一般拠出金を徴収したときは、機構に対し、徴収した額から当該一般拠出金の徴収に要する費用の額として政令で定めるところにより算定した額を控除した額に相当する金額を交付するものとする。
- The Minister of Health, Labour and Welfare shall deliver the amount of money corresponding to the amount obtained by deducting the amount calculated as prescribed in the Cabinet Order as the amount of expense required for collection of the said general contributions, from the collected amount, to the Agency, when he/she has collected the general contributions pursuant to the provision of Paragraph 1 of the preceding article.
- 前項ただし書の調整金額は、前々年度におけるすべての医療保険者に係る概算納付金の額と確定納付金の額との過不足額につき生ずる利子その他の事情を勘案して厚生労働省令で定めるところにより各医療保険者ごとに算定される額とする。
- The Adjustment amount as set forth in the proviso of the preceding paragraph shall be the amount calculated for each medical insurer by taking into consideration the interest that is generated from the deficit or surplus amount of the amounts of estimated Levy and fixed Levy pertaining to all medical insurers in the year prior to the first preceding fiscal year and other circumstances, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare.
- 新設分割設立持分会社が新設分割に際して新設分割会社に対してその事業に関する権利義務の全部又は一部に代わる当該新設分割設立持分会社の社債を交付するときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if the Membership Company Incorporated through Incorporation-type Company Split is to deliver to the Splitting Company(ies) in Incorporation-type Company Split Bonds of the Membership Company Incorporated through Incorporation-type Company Split in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the Incorporation-type Company Split, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount;
- 前項の規定による短期借入金は、当該事業年度内に償還しなければならない。ただし、資金の不足のため償還することができないときは、その償還することができない金額に限り、法務大臣の認可を受けて、これを借り換えることができる。
- The short-term borrowing under the provision of the preceding paragraph shall be reimbursed within the business year in question. However, when the short-term borrowing cannot be reimbursed because of a lack of funds, only the amount that cannot be reimbursed may be borrowed again with the approval of the Minister of Justice.
- 第一種金融商品取引業、第二種金融商品取引業又は投資運用業を行おうとする場合(個人である場合を除く。)にあつては、資本金の額又は出資の総額が、公益又は投資者保護のため必要かつ適当なものとして政令で定める金額に満たない者
- when a person (excluding individuals) intends to engage in Type I Financial Instruments Business, Type II Financial Instruments Business, or Investment Management Business, a person whose stated capital or contributions in total is less than the amount of money specified by a Cabinet Order as necessary and appropriate for the public interest or protection of investors;
- 償還を受ける割引債の券面金額の合計額及び発行価額(当該発行価額が明らかでないときは、当該割引債に係る最終発行日における発行価額等)の合計額並びに当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額
- The sum of the face value and the sum of the issue price of the discount bonds for which the requester intends to receive redemption (where said issue price is not clear, the issue price, etc. on the final issue date for said discount bonds) and the amount of income tax on said discount bonds collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act
- 非居住者又は外国法人が所有している振替地方債に係る所有期間の初日が当該振替地方債の利子の計算期間の初日後である場合 当該計算期間に対応する利子の額に当該所有期間の日数を乗じこれを当該計算期間の日数で除して計算した金額
- Where the first day of the holding period for book-entry municipal bonds held by a nonresident or foreign corporation falls after the first day of the accounting period for interest from said book-entry municipal bonds: The amount calculated by multiplying the amount of interest for said accounting period by the number of days in said holding period and then dividing the result by the number of days in said accounting period.
- 審議官級以上の自衛隊員(前年一年間を通じて審議官級以上の自衛隊員であったものに限る。)は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、防衛大臣に提出しなければならない。
- Self-defense forces personnel at the rank of deputy director general or higher (limited to those who had been the self-defense forces personnel at the rank of deputy director general or higher throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the Defense Minister during the period from March 1 to March 31:
- 証人、鑑定人及び通訳人は、あらかじめ旅費、日当、宿泊料又は前項の費用の支払を受けた場合において、正当な理由がなく、出頭せず、又は宣誓、証言、鑑定若しくは通訳を拒んだときは、その支払を受けた金額を返納しなければならない。
- Where a witness, expert witness, or interpreter receives an advance of funds for the payment of travel expenses, daily allowance, or accommodation charges or the expenses set forth in the preceding paragraph, if he/she fails to appear, refuses to swear under oath, testify, give expert testimony, or interpret without justifiable grounds, he/she shall return the amount received.
- 前項の場合において、最終の償還義務者又は手形の振出しを委託した者が振出しの当時支払の停止等があったことを知り、又は過失によって知らなかったときは、破産管財人は、これらの者に破産者が支払った金額を償還させることができる。
- In the case referred to in the preceding paragraph, if the final obligor for redemption or the person who had entrusted the drawing of the negotiable instrument knew or was negligent in not knowing, at the time of drawing, the fact that suspension of payments, etc. had taken place, a bankruptcy trustee may have these persons redeem the money paid by the bankrupt to them.
- 主任審査官は、仮上陸を許可された者が、逃亡した場合又は正当な理由がなくて呼出しに応じない場合を除き、仮上陸に付されたその他の条件に違反したときは、情状により、保証金額の半額以下の範囲内で、保証金を没取することができる。
- Except for cases where a foreign national granted permission for provisional landing has fled or failed to appear at a summons without justifiable grounds, when a foreign national has violated other conditions imposed on his/her provisional landing, the supervising immigration inspector may, according to the circumstances, confiscate part of the foreign national's deposit not exceeding half of its amount.
- その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき 当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得
- Where the corporation engages in a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person: Part of the whole income arising from the said advertising services which arises from the revenue of the advertising conducted in Japan;
- その個人が出版又は放送の事業を行なう者である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。 当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得
- Where the individual engages in a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person: Part of the whole income arising from the said advertising services which arises from the revenue of the advertising conducted in Japan
- 使用者は、支払能力のあることを証明し、補償を受けるべき者の同意を得た場合においては、第七十七条又は第七十九条の規定による補償に替え、平均賃金に別表第三に定める日数を乗じて得た金額を、六年にわたり毎年補償することができる。
- In the event that an employer demonstrates an ability to pay and obtains the consent of the person entitled to compensation, the employer may pay an annual compensation for six-years of the amount derived by multiplying the average wage by the number of days set forth in Annexed Table No. 3 in place of the compensation stipulated in Articles 77 or 79.
- 日本銀行は、特に必要があると認めるときは、前項の規定にかかわらず、財務大臣の認可を受けて、同項の剰余金の額のうち同項の規定により積み立てなければならないとされる額を超える金額を、同項の準備金として積み立てることができる。
- Irrespective of the provisions of the preceding paragraph, the Bank of Japan may, when it finds it especially necessary, reserve the money which exceeds the amount prescribed in the preceding paragraph as a reserve fund, upon authorization from the Minister of Finance.
- イ又はハに掲げる法人が、その発行済株式等の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しくは間接に保有し、又は特定事実が存在することによりその事業の方針の全部若しくは一部につき実質的に決定できる関係にある法人
- A corporation in a relationship whereby 50 percent or more of the number or the amount of its issued shares, etc. are held directly or indirectly by a corporation listed in (a) or (c) or the whole or a part of its business policies can be substantially determined by said corporation due to the existence of a specified fact
- 普通保険、無担保保険又は特別小口保険の保険関係であって、地域産業集積関連保証に係るものについての保険料の額は、中小企業信用保険法第四条の規定にかかわらず、保険金額に年百分の二以内において政令で定める率を乗じて得た額とする。
- The amount of insurance premiums of insurance relationships of general insurance, unsecured insurance, or special petty insurance that pertain to a guarantee related to regional industrial clusters shall be the amount obtained by multiplying the insurance amount by the rate specified by a Cabinet Order within two percent per annum, notwithstanding the provision of Article 4 of the Small and Medium-sized Enterprise Credit Insurance Act.
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、その営業上の利益を侵害した者に故意又は重大な過失がなかったときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The provisions of the preceding paragraph shall not preclude said person whose business interests have been infringed from claiming damages exceeding the amount prescribed in the same paragraph. In this case, if the person who has infringed said person's business interests has committed the infringement without intent or gross negligence, the court may take such fact into consideration in determining the amount of damages.
- 業務従事報奨金 防衛省令で定めるところにより、捕虜が業務を行った日の属する月ごとに、業務の種類及び内容、当該業務に要する知識及び技能の程度等を考慮して防衛大臣が定める基準に従い、その月の業務に対応するものとして算出した金額
- Incentive remuneration for engaging in works: The amount of money calculated every month where the day in which the POW engaged in the works belongs, in accordance with the standards provided for by the Defense Minister, pursuant to an Ordinance of Ministry of Defense, by taking into consideration class and substance of the works and knowledge and skills required for the said works, as corresponding to the work which the POW engaged in the month.
- 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につき、同条の規定により法第六十二条の四又は第六十二条の五の規定に準じて計算する場合において、次の各号に掲げることとなつたときは、当該各号に定めるところによる。
- When calculating a foreign corporation's amount of income categorized as domestic source income prescribed in Article 142 of the Act pursuant to the provisions of Article 62-4 or Article 62-5 of the Act under the provisions of Article 142 of the Act, if any situation listed in the following items occurs, the provisions of the said respective items shall be applicable:
- 第一項の規定による短期借入金は、当該事業年度内に償還しなければならない。ただし、資金の不足のため償還することができないときは、その償還することができない金額に限り、厚生労働大臣の認可を受けて、これを借り換えることができる。
- Short-term debt pursuant to the provisions of paragraph (1) shall be repaid within said fiscal year, however, provided that when said short-term debt fails to be repaid due to a lack of funds, only said lack of funds portion may be refinanced, after obtaining the approval of the Minister of Health, Labour, and Welfare.
- 法第二条第二十二項第一号に掲げる取引 売買の別、金融商品の銘柄(当該金融商品及びその対価の授受を約した将来の一定の時期並びに差金の授受によって決済する場合における当該差金の額の計算方法を含む。)、数又は金額、価格及び受渡日
- transactions listed in Article 2, paragraph (22), item (i) of the Act: purchase or sale, the issues (including the fixed time in the future by which the parties promise to deliver or receive Financial Instruments and the consideration therefor, and also including the method of the calculation of the amount of the difference if the settlement is made by paying or receiving the difference), volumes and amounts, prices and the date of delivery of the Financial Instruments;
- 請求権勘案間接保有株式等 外国法人の発行済株式等に、次に掲げる場合の区分に応じそれぞれ次に定める割合(次に掲げる場合のいずれにも該当する場合には、それぞれ次に定める割合の合計割合)を乗じて計算した株式等の数又は金額をいう。
- The shares, etc. for considering the claims indirectly held: The number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):
- Shares, etc. for considering the claims indirectly held: The number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first foreign corporation by the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows):
- 前項の規定は、抵当不動産の代価に先立って他の財産の代価を配当すべき場合には、適用しない。この場合において、他の各債権者は、抵当権者に同項の規定による弁済を受けさせるため、抵当権者に配当すべき金額の供託を請求することができる。
- The provisions of the preceding paragraph shall not apply to cases where the proceeds of other assets are to be distributed prior to the proceeds of the Mortgaged Immovable Properties. In such cases, each other obligee may demand that the amount to be distributed to the mortgagee be deposited in order to have the mortgagee receive payment under the provisions of that paragraph.
- 保障契約は、当該契約においてタンカー所有者の損害をてん補するための保険金額又は賠償の義務の履行が担保されているタンカー油濁損害の額が当該契約に係るタンカーごとに当該タンカー所有者の責任限度額に満たないものであつてはならない。
- For the Contract on Insurance or Other Financial Security, the amount insured to cover the damage of the Tanker Owner in the said contract or the amount of damages resulted from the Tanker Oil Pollution secured shall not be less than the Amount of Limit of Liability of the said Tanker Owner for each Tanker pertaining to the said contract.
- 第一項の規定により機構が旧機構の権利及び義務を承継したときは、次の各号に掲げる金額は、それぞれ、機構の設立に際し当該各号の政府以外の者から機構に対して当該各号に掲げる業務に必要な資金に充てるべきものとして出資されたものとする。
- When NEDO has succeeded to the rights and obligations of the former Organization pursuant to the provisions of paragraph (1), the following amounts shall be deemed to have been contributed to NEDO by persons other than the government as set forth in the relevant item as of the time of NEDO's establishment, as amounts that were to be appropriated as the funds necessary for the functions listed in the relevant item:
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、特許権又は専用実施権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The preceding paragraphs shall not prevent any relevant party from claiming compensation for damage in an amount exceeding the amount provided for therein. In such a case, where the infringer committed the infringement of the patent right or exclusive license without intent or gross negligence, the court may take these circumstances into consideration in determining the amount of damages.
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、商標権又は専用使用権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The preceding paragraph shall not prevent any relevant party from claiming compensation for damage in an amount exceeding the amount provided therein. In this case, where the infringer committed the infringement of the trademark right or the exclusive right to use without intent or gross negligence, the court may take these circumstances into consideration in determining the amount of damages to be awarded.
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、意匠権又は専用実施権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The preceding paragraphs shall not prevent any relevant party from claiming compensation for damages in an amount exceeding the amount provided for therein. In such a case, where the infringer committed the infringement of the design right or exclusive license without intent or gross negligence, the court may take these circumstances into consideration in determining the amount of damages.
- 委託者保護基金は、四半期ごとに、収入及び支出については合計残高試算表により、第百四十六条の規定により負担した債務については事項ごとに金額を明らかにした報告書により、当該四半期経過後一月以内に、主務大臣に報告しなければならない。
- The Consumer Protection Fund shall report quarterly total income and expenditure by schedules of detailed account balances and report quarterly the debts that they assumed pursuant to the provisions of Article 146 by the amounts as stated by each matter to the competent minister within one month after the end of each calendar quarter.
- 次の各号に該当する費用等について第一項の規定により受託者が有する権利は、当該各号に掲げる区分に応じ、当該各号の財産に係る第四項の強制執行又は担保権の実行の手続において、当該各号に定める金額について、他の債権者の権利に優先する。
- The right that a trustee has pursuant to the provisions of paragraph (1) with regard to the expenses, etc. which fall under the following items shall, in the proceedings for execution against or for the exercise of a security interest in the property set forth in the respective items, as set forth in paragraph (4), prevail over the rights of other creditors for the amount specified in the respective items:
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、著作権又は著作隣接権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The provisions of the preceding paragraph shall not preclude a claim for compensation for damages in excess of the amount provided for therein. In such case, when the infringer of the copyright or neighboring rights did not act intentionally or with gross negligence, the court may consider such absence of intent or gross negligence on the part of the infringer in fixing the amount of damages.
- 第一審と第二審とにおいて、仮納付の裁判があつた場合に、第一審の仮納付の裁判について既に執行があつたときは、その執行は、これを第二審の仮納付の裁判で納付を命ぜられた金額の限度において、第二審の仮納付の裁判についての執行とみなす。
- In cases where the decisions are rendered for provisional payment in the first and second instances and the decision for provisional payment in the first instance has already been executed, execution of that decision shall be deemed to be execution of the final decision of provisional payment in the second instance, to the extent that said provisional payment was within the limit of the amount that was ordered to be paid in the decision for provisional payment in the second instance.
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、育成者権又は専用利用権を侵害した者に故意又は重大な過失がなかったときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The provision of paragraph (2) of this Article shall not preclude a claim for compensation for damages in an amount exceeding the amount provided in the said paragraph. In such cases, where the infringer of the breeder's right or the exclusive exploitation right had neither intent nor gross negligence in the commission of the act of infringement, the court may take such circumstances into consideration in determining the amount of damages.
- 税務署長は、第一項の申告書の提出があつた場合には、当該申告書の記載に係る法第百七十三条第一項第三号に掲げる金額が過大であると認められる事由がある場合を除き、遅滞なく、同条第二項の規定による還付又は充当の手続をしなければならない。
- Where the return form set forth in paragraph (1) has been filed, the district director shall, without delay, perform the procedure for making a refund or appropriation pursuant to the provision of Article 173(2) of the Act, except where there is a reason to find the amount listed in Article 173(1)(iii) of the Act that is stated in the said return form to be in excess.
- 第百六十一条第十号に掲げる年金 同号に規定する契約に基づいて支払われる年金の額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払われる年金の額に対応するものとして政令で定めるところにより計算した金額を控除した残額
- Pension listed in Article 161(x): The amount that remains after deducting, from the amount of pension to be paid under the contract prescribed in the said item, the amount of insurance premiums or installments paid under the relevant contract, which is calculated by the method specified by a Cabinet Order as the amount corresponding to the said amount of pension to be paid
- 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;
- 捕虜収容所長は、被収容者から、第五十九条の規定により使用し、又は摂取することを許された物品の購入のため、領置されている現金を使用する旨の申出があったときは、当該物品の購入に必要な金額の現金の領置を解いて、その使用を許すものとする。
- In cases where a detainee claims to expend cash being retained in order to purchase articles that the detainee has been permitted to use or consume as provided for by the provision of Article 59, the prisoner of war camp commander shall release, and permit him/her to expend, the necessary amount of cash being retained to purchase the articles.
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、実用新案権又は専用実施権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The preceding paragraph shall not prevent any relevant party from claiming compensation for damage in an amount exceeding the amount provided for therein. In such a case, where the infringer committed the infringement of the utility model right or exclusive license without intent or gross negligence, the court may take these circumstances into consideration in determining the amount of damages.
- 協会は、前項の規定による請求があつたときは、第一条の規定による改正後の消費生活用製品安全法(以下この条において「新法」という。)第四十条第一項の規定にかかわらず、その持分に係る出資額に相当する金額により払戻しをしなければならない。
- In the case of the request as described in the preceding paragraph, the Association shall make a return in the amount equivalent to the amount of contribution for such equity interest, notwithstanding the provisions of Article 40, paragraph (1) of the Consumer Products Safety Act revised by Article 1 (hereinafter referred to as 'New Act' in this Article).
- 製品安全協会は、前項の規定による請求があったときは、附則第十条の規定によりなお効力を有することとされている旧消費生活用製品安全法第四十条第一項の規定にかかわらず、その持分に係る出資額に相当する金額により払戻しをしなければならない。
- In the case of a request as described in the preceding paragraph, the Consumer Product Safety Association shall make a return in an amount equivalent to the amount of contribution for said equity interest, notwithstanding the provisions of Article 40, paragraph (1) of the Old Consumer Products Safety Act which shall remain in force pursuant to the provisions of Article 10 of the Supplementary Provisions.
- 第一項の登録料は、意匠権が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、第一項の規定にかかわらず、同項に規定する登録料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
- Notwithstanding the provisions of paragraph (1), where a design right is jointly owned by the State and any other persons, and the portions of their respective shares of the said design right have been agreed upon, the registration fees payable under paragraph (1) shall be determined as the sum calculated by multiplying the applicable registration fees as provided in paragraph (1) by the ratio of the share of persons other than the State, and the persons other than the State shall pay such amounts.
- 解除条件付債権である破産債権について、その条件が最後配当に関する除斥期間内に成就しないときは、第六十九条の規定により供した担保はその効力を失い、同条の規定により寄託した金額は当該破産債権を有する破産債権者に支払わなければならない。
- With regard to a bankruptcy claim that is a claim subject to a condition subsequent, if the condition is not met within the period of exclusion concerning a final distribution, the security provided under the provision of Article 69 shall cease to be effective, and the amount deposited by contract pursuant to the provision of said Article shall be paid to the bankruptcy creditor who holds said bankruptcy claim.
- 組合に加入しようとする者は、定款の定めるところにより加入につき組合の承諾を得て、引受出資口数に応ずる金額の払込及び組合が加入金を徴収することを定めた場合にはその支払を了した時又は組合員の持分の全部又は一部を承継した時に組合員となる。
- A person who intends to join a cooperative shall become a member when he/she has, after gaining the consent of the cooperative with regard to becoming a member pursuant to the provisions of the articles of association, completed the payment of the amount corresponding to the number of units of contribution he/she offers or, if the cooperative has rules for collecting an initial fee, the payment of said fee, or succeeded to all or part of the equity interest of a member.
- また、公式な募金額の報告について、2008年8月8日 210725 <中国四川大地震チャリティー公演の報告について>「次回公演で報告をさせていただきます。広く報告させていただく事の難しさを実感いたしますが、努力いたします。」とした。
- Further, he wrote in his blog at 21:07:25 on August 8, under the title of , that 'I would like to report the official amount on the occasion of next performance. Although I am feeling the difficulty of reporting widely, I will do my best.'
- 吸収分割契約新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収分割承継株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if Share Options under Absorption-type Company Split Agreement are Share Options attached to Bonds with Share Options, a statement to the effect that the Succeeding Stock Company in Absorption-type Company Split will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount;
- 新設分割計画新株予約権が新株予約権付社債に付された新株予約権であるときは、新設分割設立株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if the Share Options under Incorporation-type Company Split Plan are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Incorporated through Incorporation-type Company Split will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount;
- 第一号の剰余金の配当等の額の合計額につき当該内国法人の法第六十六条の八第一項第一号に掲げる事実が生じた日を含む事業年度前の事業年度又は連結事業年度において同項又は法第六十八条の九十二第一項の規定により損金の額に算入された金額の合計額
- The sum of the amounts included in deductible expenses, pursuant to the provisions of said paragraph or Article 68-92, paragraph (1) of the Act, in a business year or consolidated business year preceding the business year of said domestic corporation that includes the day on which an event listed in Article 66-8, paragraph (1), item (i) of the Act occurred, with regard to the sum of the dividends of surplus, etc. set forth in item (i).
- 前項の規定は、同項に規定する金額を超える損害の賠償の請求を妨げない。この場合において、回路配置利用権又は専用利用権を侵害した者に故意又は重大な過失がなかつたときは、裁判所は、損害の賠償の額を定めるについて、これを参酌することができる。
- The provision of the preceding paragraph shall not prevent any claim of compensation for damages in an amount exceeding the amount prescribed therein. In this case, when, with regard to the infringer of a layout-design exploitation right or an exclusive exploitation right, there was neither intent nor gross negligence, the court may take these circumstances into consideration in determining the amount of damages.
- 株式交換契約新株予約権が新株予約権付社債に付された新株予約権であるときは、株式交換完全親株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if Share Options under Share Exchange Agreement are Share Options attached to Bonds with Share Options, a statement to the effect that the Wholly Owning Parent Stock Company in Share Exchange will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount;
- 株式移転計画新株予約権が新株予約権付社債に付された新株予約権であるときは、株式移転設立完全親会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if Share Options under Share Transfer Plan are Share Options attached to Bonds with Share Options, a statement to the effect that the Wholly Owning Parent Company Incorporated through Share Transfer will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and
- 譲渡年において、第一項第三号ロの非居住者を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五以上に相当する数又は金額の株式又は出資の譲渡をしたこと。
- In the year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b), including the nonresident referred to in (b) of the said item, transferred shares or capital contributions which are equivalent to five percent or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.
- 第一項に規定する再生債権の総額の算定及び債権者一覧表への再生債権の額の記載に関しては、第八十七条第一項第一号から第三号までに掲げる再生債権は、当該各号に掲げる債権の区分に従い、それぞれ当該各号に定める金額の債権として取り扱うものとする。
- With respect to the calculation of the total amount of rehabilitation claims prescribed in paragraph (1) and the statement of the amount of each rehabilitation claim in the list of creditors, the rehabilitation claims listed in Article 87(1) (i) to (iii) shall be treated as the claims of the amount specified in the respective items for the categories of claims listed in the respective items.
- 金融商品取引業者は、内閣府令で定めるところにより、金融商品取引責任準備金の額、損失準備金の額及びそのすべての営業所又は事務所の計算に属する負債のうち政令で定めるものの額を合計した金額に相当する資産を、国内において保有しなければならない。
- A Financial Instruments Business Operator shall, pursuant to the provisions of a Cabinet Office Ordinance, retain in Japan the assets equivalent to the total sum of financial instruments transaction liability reserve, reserve for loss, and the amount of liability belonging to the account of All Business Offices or Offices as specified by a Cabinet Order.
- 二の法人の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(自己が有する自己の株式又は出資を除く。)の総数又は総額(以下第三項までにおいて「発行済株式等」という。)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
- A relationship whereby one corporation directly or indirectly holds 50 percent or more of the total number or total amount of a second corporation's issued shares or capital contributions (excluding said the shares that either corporation holds in itself; hereinafter referred to as the 'issued shares, etc.' through to paragraph (3))
- 彼女はフィッツパトリック氏を仕切りのところから呼び寄せ、娘は四回のコンサートに対してサインした、だからもちろん、契約書の条件によれば、協会がコンサートを四回開こうと開くまいと、彼女は初めに明記された金額を受け取るべきであると彼に話した。
- She called Mr. Fitzpatrick away from his screen and told him that her daughter had signed for four concerts and that, of course, according to the terms of the contract, she should receive the sum originally stipulated for, whether the society gave the four concerts or not.
- 第十条第五項の規定により許可の取消を受けた者は、同条第四項の告示の日現在において、許可を受けた漁船に乗り組んでいる者及び当該漁船のために陸上作業をしている者に対し、交付を受けた補償金のうち農林水産省令で定める金額を支給しなければならない。
- Persons whose permission is rescinded pursuant to the provision of paragraph 5 of Article 10 shall pay the amount provided for in the Ordinance of the Ministry of Agriculture, Forestry and Fisheries, out of the compensation paid, to the persons who are on board the fishing vessels for which the permission is given, or who are engaged in shore-based work for such fishing vessels, as of the day of public notice under paragraph 4 of said Article.
- つまり、当時の政府もその具体額は把握しておらず、将来的にも全容を明らかにするのは困難である(3,000万両は過大であるとしても、現在明らかになっているだけで800万両近くあり、それを遥かに上回る金額の悪貨・贋貨が発行されたと考えられる)。
- In other words, the government at the time also did not know the concrete amount of fake money coined, and even in the future, uncovering the whole truth would be difficult (even if 30 million ryo is exaggerated, the amount made clear presently is still close to 8 million ryo, and much more bad money and counterfeit money is thought to have been issued.)
- 第三十三条第一項の委託に基づき、事業主が労働保険関係法令の規定による労働保険料その他の徴収金の納付のため、金銭を労働保険事務組合に交付したときは、その金額の限度で、労働保険事務組合は、政府に対して当該徴収金の納付の責めに任ずるものとする。
- When the business operator has delivered certain money to the labor insurance administration association, based on the entrustment set forth in Article 33, paragraph (1), for the payment of the labor insurance premiums or other money collected pursuant to the laws and regulations concerning labor insurance, the labor insurance administration association shall be responsible, to the extent of the amount of such money, for the payment of such collected money to the government.
- 出来高払制その他の請負制によつて定められた賃金については、その賃金算定期間(賃金締切日がある場合には、賃金締切期間、以下同じ)において出来高払制その他の請負制によつて計算された賃金の総額を当該賃金算定期間における、総労働時間数で除した金額
- When wages are determined at piece rates or on some other contract basis, the basis shall be obtained by dividing the total amount of wages calculated accordingly (when the closing day for wage calculation is fixed, it is the period up to the date; hereinafter the same shall apply) by the total number of working hours during the period subject to the wage calculation
- 各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第四号に規定する取引(自己の計算による取引及びチに掲げる取引を除く。)の対価の額の合計額の最も高い事業年度における当該合計額の万分の六・二五に相当する金額
- the amount equivalent to 0.0625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year;
- 新設合併設立持分会社が新設合併に際して新設合併消滅株式会社の株主又は新設合併消滅持分会社の社員に対してその株式又は持分に代わる当該新設合併設立持分会社の社債を交付するときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- if the Membership Company Incorporated through Consolidation-type Merger is to deliver to shareholders of the Stock Company(ies) Consolidated through Consolidation-type Merger or to partners of the Membership Company(ies) Consolidated through Consolidation-type Merger Bonds of the Membership Company Incorporated through Consolidation-type Merger in lieu of the shares or equity interests thereof when effecting the Consolidation-type Merger, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount
- 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おいて、当該金融商品取引契約に係る対価の前払を受けているときは、これを顧客に返還しなければならない。ただし、前項の内閣府令で定める金額については、この限りでない。
- Where a Contract for Financial Instruments Transaction has been cancelled under paragraph (1), the Financial Instruments Business Operator, etc. shall refund any Consideration paid in advance for the relevant Contract for Financial Instruments Transaction to the customer who paid it; provided, however, that this shall not apply to the amount specified by a Cabinet Office Ordinance as prescribed in the preceding paragraph.
- 貸金業者は、利息制限法第九条各項に規定する利息の契約であつて、その利息(同条第一項に規定する利息の契約に該当する場合にあつては、同項に規定する増加後の利息。次項後段において同じ。)が当該各項に規定する金額を超えるものを締結してはならない。
- A Money Lender shall not conclude a contract for interest prescribed in the paragraphs of Article 9 of the Interest Rate Restriction Act wherein the amount of interest exceeds the amount defined in those paragraphs (in cases where the contract for interest falls under that set forth in paragraph (1) of that Article, the increased interest provided in that paragraph; the same shall apply in the second sentence of the following paragraph).
- 外国法人が事業年度終了の時において法人税法施行令第百十九条の十四に規定する償還有価証券に該当する分離振替国債を有する場合において、当該分離振替国債に係る同令第百三十九条の二第二項に規定する調整差損が生じたとき。 当該調整差損に相当する金額
- Where a foreign corporation holds book-entry national bonds in separate trading that falls under the category of securities for redemption prescribed in Article 119-14 of the Order for Enforcement of the Corporation Tax Act at the end of a business year, and when any adjusted loss prescribed in Article 139-2, paragraph (2) of said Order has been incurred for said book-entry national bonds in separate trading: The amount equivalent to said adjusted loss
- 経済産業局長は、第一項の規定により督促をしたときは、その督促に係る負担金の金額につき年十四・五パーセントの割合で、納期限の翌日からその納付の日の前日までの日数により計算した延滞金を徴収する。但し、経済産業省令で定めるときは、この限りでない。
- The Director of Regional Bureau of Economy, Trade and Industry shall, when he/she has demanded payment pursuant to the provision of paragraph (1) above, collect an arrearage charge that is calculated based on the number of days from the day following the time limit of payment to the day before payment at a rate of 14.5% per year on the amount of the compensation demanded. However, this shall not apply if it is prescribed by the Ordinance of the Ministry of Economy, Trade and Industry.
- 前項の規定にかかわらず、第八十六条第一項に規定する投資法人は、投資口の分割又は投資口の併合をすることにより生ずる投資口の口数の一口に満たない端数の部分について、当該投資法人の純資産の額に照らして公正な金額をもつて、払戻しをすることができる。
- Notwithstanding the provisions of the preceding paragraph, an Investment Corporation as prescribed in Article 86, paragraph (1) may, with regard to a fraction of less than one unit of Investment Equity produced upon a split or consolidation of the Investment Equity, refund it in a fair amount in light of the amount of net assets of said Investment Corporation.
- 実用新案権の設定の登録を受ける者又は実用新案権者は、登録料として、実用新案権の設定の登録の日から第十五条に規定する存続期間の満了の日までの各年について、一件ごとに、次の表の上欄に掲げる区分に従い同表の下欄に掲げる金額を納付しなければならない。
- A person obtaining the registration establishing a utility model right or a holder of utility model right shall pay as registration fees the amount specified in the right-hand column of the following table, corresponding to the relevant period in the left-hand column, for each registered utility model and for each year from the date of the registration establishing the utility model right to the expiration of the duration as provided in Article 15:
- 被保護者が、急迫の場合等において資力があるにもかかわらず、保護を受けたときは、保護に要する費用を支弁した都道府県又は市町村に対して、すみやかに、その受けた保護金品に相当する金額の範囲内において保護の実施機関の定める額を返還しなければならない。
- When a public assistance recipient has received public assistance in an urgent case, etc. despite having a financial resource, he/she shall promptly refund the amount specified by the public assistance administrator within the scope of the amount equivalent to the public assistance benefit received.
- 委託者保護基金は、通知商品取引員(認定商品取引員を除く。)の申込みに基づき、その必要と認められる金額の範囲内において、当該通知商品取引員に対し、一般委託者債務の迅速な弁済に必要な資金の貸付け(以下「返還資金融資」という。)を行うことができる。
- A Consumer Protection Fund may provide a loan of funds necessary for the expeditious repayment of liabilities of General Customers (hereinafter referred to as the 'Repayment Funding Loan') to a Futures Commission Merchant Subject to a Notice (excluding a Recognized Futures Commission Merchant) within the scope of the amount found to be necessary, based on an application by said Futures Commission Merchant Subject to a Notice.
- 破産管財人は、第七十条の規定により寄託した金額で第百九十八条第二項の規定に適合しなかったことにより最後配当の手続に参加することができなかった破産債権者のために寄託したものの配当を、最後配当の一部として他の破産債権者に対してしなければならない。
- A bankruptcy trustee shall make a distribution of any amount deposited by contract pursuant to the provision of Article 70 in the interest of a bankruptcy creditor who was unable to participate in the procedure for a final distribution by reason of the failure to conform to the provision of Article 198(2), to other bankruptcy creditors as part of a final distribution.
- 本邦に主たる事務所を有する法人に対する政令で定める金額を超える金銭の貸付け(銀行業を営む者その他政令で定める金融機関がその業務として行う貸付け及び前項第三号又は第四号に掲げるものが行う本邦通貨による貸付けを除く。)でその期間が一年を超えるもの
- Loan of money exceeding the amount specified by Cabinet Order to a juridical person having its principal office in Japan (excluding loan provided by a person who operates banking business or other financial institution specified by Cabinet Order on a regular basis and loan in Japanese currency provided by those listed in item 3 or 4 of the preceding paragraph), for which the period exceeds one year
- 第一項又は前項の規定により供託すべき金銭は、その金額に相当する国債(その権利の帰属が社債等の振替に関する法律(平成十三年法律第七十五号)の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。)をもつてこれに代えることができる。
- The money to be deposited pursuant to the provision of paragraph (1) or the preceding paragraph may be substituted by the national government bonds equivalent to the amount thereof (including those of which the ownership of right is determined by the entries or records in the transfer account book pursuant to the provision of Act on Transfer of Bonds, etc. (Act No. 75 of 2001)).
- 控訴裁判所は、前条第一項の規定により控訴を棄却する場合において、控訴人が訴訟の完結を遅延させることのみを目的として控訴を提起したものと認めるときは、控訴人に対し、控訴の提起の手数料として納付すべき金額の十倍以下の金銭の納付を命ずることができる。
- Where the court of second instance dismisses the appeal filed thereto with prejudice on the merits pursuant to the provision of paragraph (1) of the preceding Article, if it finds that the appellant has filed the appeal exclusively for the purpose of delaying the conclusion of the suit, it may order the appellant to pay money of not more than ten times the amount payable as fees for filing an appeal with the court of second instance.
- 前項の規定による命令があつた場合において、鉄道事業者間の乗継円滑化措置に関し、当事者が取得し、又は負担すべき金額その他の乗継円滑化措置に関する取決めの条件について当事者間の協議が調わないときは、当事者は、国土交通大臣の裁定を申請することができる。
- In the case there is an order pursuant to the provision of the preceding paragraph, if the parties cannot reach an agreement on the amount that the parties should receive or bear or other conditions of the arrangement concerning the Measures for Smoothing Transit in relation to the Measures for Smoothing Connection between the Railways Business Operators, any of the parties may apply for a ruling by the Minister of Land, Infrastructure, Transport and Tourism.
- 土地又は建物に関する損害について予定された賠償額の支払は、賠償の目的となる損害の原因及び内容並びに賠償の範囲及び金額について、政令で定めるところにより、登録をしたときは、その後その土地又は建物について権利を取得した者に対しても、その効力を生ずる。
- The payment of compensation scheduled for damage of land or buildings shall also become effective for those who acquired the right of the land or buildings thereafter, if the cause and description of the damage as the subject of compensation and the scope and amount of compensation are registered pursuant to the Cabinet Order.
- 物品、権利、役務その他の当該消費者契約の目的となるものに関し、将来におけるその価額、将来において当該消費者が受け取るべき金額その他の将来における変動が不確実な事項につき断定的判断を提供すること。 当該提供された断定的判断の内容が確実であるとの誤認
- To provide conclusive evaluations of future prices, of amounts of money that a consumer should receive in the future and of such other uncertain items that change in the future with respect to goods, rights, services and such other things that are to be the subject of a consumer contract. Mistake that the content of said conclusive evaluation so provided is certain.
- 本省審議官級以上の職員(前年一年間を通じて本省審議官級以上の職員であったものに限る。)は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、各省各庁の長等又はその委任を受けた者に提出しなければならない。
- Officials at the rank of deputy director general or higher at the headquarters (limited to those who had been the officials at the rank of deputy director general or higher at the headquarters throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the heads of each ministry and agency or a person who is delegated by them during the period from March 1 to March 31:
- 他の国内の会社の営業の重要部分又は営業上の固定資産の全部若しくは重要部分の譲受けをしようとする場合であつて、当該譲受けの対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。
- The corporation intends to acquire a substantial part of the business or the whole or a substantial part of the fixed assets used for the business of another corporation in Japan, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet in connection with the subject of such acquisition exceeds the amount provided for by a Cabinet Order, which is not less than one billion yen.
- 株券の発行者である会社の関係会社の従業員が当該関係会社の他の従業員と共同して当該会社の株券の買付けを、一定の計画に従い、個別の投資判断に基づかず、継続的に行うことを約する契約(各従業員の一回当たりの拠出金額が百万円に満たないものに限る。)に基づく権利
- rights based on a contract under which employees of an Associated Company of the company that issues share certificates promise to purchase the share certificates of said company on a continual basis, jointly with other employees of said Associated Company, according to a certain plan, without depending on an individual investment decision (limited to a contract wherein each employee is to contribute less than one million yen on each occasion); and
- 法第二条第二十一項第三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 オプションを付与する立場の当事者となるか又は取得する立場の当事者となるかの別、金融商品又は金融指標の銘柄、数又は金額、オプションの対価の額及び受渡日
- transactions listed in Article 2, paragraph (21), item (iii) of the Act, and Exchange-Traded Derivatives Transactions in a Foreign Market similar to transactions listed in that item: the party to grant and the party to acquire, and the issues, the volumes or amounts, the amount of consideration for the Options, and the date of delivery for the Financial Instruments or the Financial Indicator;
- 令第百八十八条第五項(外国法人の国内源泉所得に係る所得の金額の計算)に規定する財務省令で定める事項は、その交付を受けた国内事業管理親法人株式(同条第七項に規定する国内事業管理親法人株式をいう。以下この条において同じ。)についての次に掲げる事項とする。
- Matters specified by Ordinance of the Ministry of Finance prescribed in Article 188, paragraph (5) (Calculation of the Amount of a Foreign Corporation's Income Categorized as Income from Domestic Sources) of the Order shall be the following matters regarding the parent corporation's domestically-managed shares (meaning the parent corporation's domestically-managed shares as prescribed in paragraph (7) of said Article; hereinafter the same shall apply in this Article) that the foreign corporation has received:
- 法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国法人に係る特殊関係株主等に該当する者及び前号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a corporation falling under the category of a specially-related shareholder, etc. pertaining to a specified foreign corporation that is mainly engaged in business listed in Article 40-10, paragraph (4), item (i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. pertaining to said specified foreign corporation and a person falling under the category of persons listed in the preceding item)
- 一般民間国外債の利子の支払をする者は、国内における支払の取扱者に対し、当該支払の取扱者が当該一般民間国外債の利子の受領の媒介等に基づき交付をする当該利子のうち法第三条の三第三項又は第六項の規定の適用があるものの金額を通知することを求めることができる。
- A person who pays interest from specified foreign private bonds may request a person in charge of handling payment in Japan to give notice thereto of the part of the amount of interest from the relevant foreign private bonds delivered by said person in charge of handling payment in the course of intermediary services, etc. for the receipt of such interest, which is subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) of the Act.
- 留置権者は、留置物について有益費を支出したときは、これによる価格の増加が現存する場合に限り、所有者の選択に従い、その支出した金額又は増価額を償還させることができる。ただし、裁判所は、所有者の請求により、その償還について相当の期限を許与することができる。
- If a holder of a right of retention incurs beneficial expenses with respect to the Thing retained, to the extent that there is currently an increase in value as a result of the same, he/she may have the expenses incurred or the increase in value reimbursed at the owner's election; provided, however, that the court may, at the request of the owner, grant a reasonable period for the reimbursement of the same.
- 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)
- 第二十五条の二十一第六項の規定は、法第四十条の十第二項第四号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額について準用する。この場合において、第二十五条の二十一第六項中「個人」とあるのは、「居住者」と読み替えるものとする。
- The provisions of Article 25-21, paragraph (6) shall apply mutatis mutandis to the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 40-10, paragraph (2), item (iv) of the Act. In this case, the term 'an individual' in Article 25-21, paragraph (6) shall be deemed to be replaced with 'a resident.'
- 第一項又は第二項の登録料は、商標権が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、第一項又は第二項の規定にかかわらず、これらに規定する~登録料の金額に国以外の者の持分の割合を乗じた得た額とし、国以外の者がその額を納付しなければならない。
- Where a trademark right is jointly owned by the State and a person or persons other than the State, and the portion of their respective shares of the said trademark right has been agreed, notwithstanding paragraphs (1) and (2), the registration fee provided for in the said paragraphs shall be the amount of the registration fee provided in the said paragraphs multiplied by the total ratio of the share of each person other than the State, which shall be paid by the person or persons other than the State.
- 令第二条第九項第一号ニ(2)に規定する主務省令で定める額は、社債の取得を行つた日の属する事業年度の直前の事業年度末の貸借対照表(当該直前の事業年度がない場合にあつては、直前の貸借対照表)の負債の部に計上した額と当該取得した社債の金額とを合算した額とする。
- The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (9), item (i), (d), 2. of the Order, shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the business year immediately preceding the business year during which bonds were acquired (where there is no such business year, the final balance sheet) and the amount of the relevant bonds that were acquired.
- 市町村(政令で定める医療に係る自立支援医療費の支給に関しては、都道府県とする。以下「市町村等」という。)は、偽りその他不正の手段により自立支援給付を受けた者があるときは、その者から、その自立支援給付の額に相当する金額の全部又は一部を徴収することができる。
- In the event that there was a person who had received Payment for Services and Supports for Persons with Disabilities by deceit or other fraudulent means, a municipality (this shall be a prefecture concerning medical expenses for services and supports for persons with disabilities; hereafter collectively referred to as "municipality etc.") may collect whole or part of the amount equivalent to such Payment for Services and Supports for Persons with Disabilities from the person.
- しかし、その届出額は当時の歳入の倍に相当する7413万円(両)にも達して(しかもこの金額には後述の理由で天保年間(1830年~1843年)以前に発生した債務の大半が含まれていないものと考えられている)おり債務を引き受けた新政府にも財政的な余裕はなかった。
- The amount, however, reached 74.13 million yen (ryo), twice the government revenue at the time, and the new government couldn't afford to repay (in addition, the sum of debts which were made before the Tenpo era (1830 - 1843) was not included in this amount because of the reason mentioned below).
- 第一項の規定により貸借対照表を作成した第二種特定目的会社の当該貸借対照表上の純資産の額が、同項の資産流動化計画の定めるところに従った優先出資の消却をするために必要となる金額に満たない場合には、優先出資社員は、当該貸借対照表の承認についての議決権を有する。
- In cases where the amount of net assets stated on the balance sheet of a Type 2 Specific Purpose Company that prepares said balance sheet pursuant to the provisions of paragraph (1) is less than the amount necessary to cancel the Preferred Equity in accordance with the provisions of the Asset Securitization Plan set forth in that paragraph, the Preferred Equity Members shall hold the voting rights regarding the approval of said balance sheet.
- 執行裁判所に対し民事執行の申立てをするときは、申立人は、民事執行の手続に必要な費用として裁判所書記官の定める金額を予納しなければならない。予納した費用が不足する場合において、裁判所書記官が相当の期間を定めてその不足する費用の予納を命じたときも、同様とする。
- When filing a petition for civil execution with an execution court, the petitioner shall prepay the amount specified by a court clerk as the expenses necessary for the civil execution procedure. The same shall apply to cases where there is a shortfall in the prepaid expenses and the court clerk has ordered prepayment of such shortfall by specifying a reasonable period of time.
- 特定目的会社は、転換特定社債(前条第二項の決議があったものを除く。)を発行する場合には、転換特定社債の総額、払込金額、転換の条件、転換によって発行すべき優先出資の内容、転換を請求することができる期間及び募集の方法を公告し、又は社員に通知しなければならない。
- In cases where a Specific Purpose Company issues convertible Specified Bonds (excluding those on which a resolution as set forth in paragraph (2) of the preceding Article has been made), it shall give public notice or notify the members of the total amount of convertible Specified Bonds, the Amount to Be Paid In, conditions for conversions, details of the Preferred Equity to be issued upon conversion, the period during which conversion may be demanded and the method of solicitation.
- 法第六条第四項の規定の適用を受けようとする利子に係る一般民間国外債を発行した日を含む法第二条第二項第十九号に規定する事業年度(第七項第三号において「国外債発行事業年度」という。)の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国法人
- A foreign corporation whose tax imposed on the income is not more than 25% of the total income for a business year as prescribed in Article 2, paragraph (2), item (xix) of the Act that includes the day on which it issued general foreign private bonds pertaining to the interest for which it seeks the application of the provisions of Article 6, paragraph (4) of the Act (referred to as the 'business year in which the foreign private bonds were issued' in paragraph (7), item (iii))
- 札数が大多数に上る時は、番号には松竹梅、春夏秋冬、花鳥風月、または一富士、二鷹、三茄子、五節句、七福神、十二支という様に大分類を行い、そのそれぞれに番号を付け、たとえば松の2353番が当せんした時は竹、梅の同番号の札にもいくぶんかの金額を与えることがあった。
- When too many tickets were distributed, numbers were classified into major categories such as shochikubai (pine, bamboo and plum trees), shunkashuto (spring, summer, autumn and winter), kachofugetsu (flower, bird, wind and moon) or Ichi-fuji, ni-taka, san-nasubi (Mt. Fuji, a hawk or an eggplant), five seasonal festivals, the seven gods of good fortune, the 12 signs of the Chinese zodiac etc., and then put numbers on them – for example, if No. 2353 of pine tree won, the same numbers of bamboo and plum trees were also given some amount of prize money.
- 入国者収容所長又は主任審査官は、適当と認めるときは、収容令書又は退去強制令書の発付を受けて収容されている者以外の者の差し出した保証書をもつて保証金に代えることを許すことができる。保証書には、保証金額及びいつでもその保証金を納付する旨を記載しなければならない。
- The director of the immigration detention center or supervising immigration inspector, if he/she deems appropriate, may permit a letter of guarantee submitted by a person other than the foreign national detained under a written detention order or deportation order to be substituted for the deposit. Such a letter of guarantee shall contain the amount of the deposit and a statement that the deposit will be paid at any time.
- 刑事施設の長は、被収容者が死亡した場合には、法務省令で定めるところにより、その遺族等に対し、その死亡の原因及び日時並びに交付すべき遺留物、支給すべき作業報奨金に相当する金額若しくは死亡手当金又は発受禁止信書等があるときはその旨を速やかに通知しなければならない。
- In cases where an inmate has died, the warden of the penal institution shall, pursuant to a Ministry of Justice Ordinance, promptly inform the bereaved family about the cause, the time and date of the inmate's death, and about the property left, the money equivalent to the incentive remuneration, the compensation for death to be paid, or prohibited letters, etc. to be delivered to the same, if any.
- 法第四十条の十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国法人の事業に従事する当該特定外国法人の役員及び使用人に係る人件費の額の合計額につき、第二十五条の二十一第十一項の規定の例により計算した金額とする。
- The amount of expenses specified by Cabinet Order set forth in Article 40-10, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the amount calculated with regard to the sum of personnel expenses for officers and employees of a specified foreign corporation engaged in the business of said specified foreign corporation prescribed in paragraph (3) of said Article, pursuant to the provisions of Article 25-21, paragraph (11).
- その本店所在地国に所在する法人から受ける法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この節において「剰余金の配当等」という。)の額(法第四十条の五第一項第二号に定める金額を含む。以下この項において「配当等の額」という。)
- The amount of a dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to as a 'dividend of surplus, etc.' in this Section) to be received from a corporation located in the state of the head office (including the amount specified in Article 40-5, paragraph (1), item (ii) of the Act; hereinafter referred to as the 'amount of a dividend, etc.' in this paragraph)
- 第一項の規定による督促を受けた者がその指定の期限までにその納付すべき金額を納付しないときは、国土交通大臣は、国税滞納処分の例により第一項の負担金及び前項の延滞金を徴収することができる。この場合における負担金及び延滞金の先取特権は、国税及び地方税に次ぐものとする。
- The Minister of Land, Infrastructure, Transport and Tourism may, when the party to whom the demand was made pursuant to the provisions of paragraph (1) fails to fulfill their obligations by the deadline, levy the contribution set forth in paragraph (1) or penal interest set forth in the preceding paragraph pursuant to the formalities for the disposition of the default of payment of national taxes. The statutory lien of the contribution and penal interest in this case shall follow that of the national taxes and local taxes.
- 中小企業基本法(昭和三十八年法律第百五十四号)第二条第五項に規定する小規模企業者その他の政令で定める者であって、その事業年度(その期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間)における政令で定める売上高が政令で定める金額以下である者
- Small sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Sized Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose net sales specified by Cabinet Order for the business year (in the cases where the period of the business year exceeds one year, each period of one year from the date of commencement of the period) do not exceed the amount specified by Cabinet Order.
- 支払督促の申立てについて、却下の処分の確定又は支払督促の送達前における取下げがあつた場合においては、裁判所書記官は、申立てにより、第三項の規定に準じて算出した金額の金銭を還付しなければならない。ただし、前項前段に規定する場合には、その限度においては、この限りでない。
- Where a petition for a demand for payment is withdrawn before a disposition of dismissal without prejudice becomes final and binding or before the demand for payment is served, the court clerk shall, upon petition, refund the amount of money calculated in accordance with the provisions of paragraph (3); provided, however, that in the case prescribed in the first sentence of the preceding paragraph, this shall not apply to the extent that the payment of the fee is intended for the pending claim(s).
- 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.
- この認識があらかじめ彼の請求書の金額を無謀と言っても行き過ぎない範囲に抑えたし、彼が、より高度な知的存在のほんの気まぐれと考えられる時にも金の陰にある労働についてそれほど意識していたとすれば、彼の資産の大部分を賭けようとしている今はなおさらのこと、どれほどであったろう!
- This knowledge had previously kept his bills within the limits of reasonable recklessness, and if he had been so conscious of the labour latent in money when there had been question merely of some freak of the higher intelligence, how much more so now when he was about to stake the greater part of his substance!
- 税務署長は、法第七十八条第一項(所得税額等の還付)の規定による還付をする場合において、必要があると認めるときは、その還付を受ける内国法人に対し、法第六十八条及び第六十九条(税額控除)の規定による控除をされるべき金額を証明する書類又は帳簿の提示又は提出を求めることができる。
- In the case where a district director intends to refund taxes pursuant to the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act, he/she can, when it is found to be necessary, request the domestic corporation that is to receive the refund to present or submit documents or books that prove the amount to be deducted pursuant to the provisions of Articles 68 and 69 (Tax Credit) of the Act.
- 設立時加入金額 新設合併の直前の各新設合併消滅会員商品取引所の加入金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所(非対価交付消滅会員商品取引所を除く。)の加入金の額の合計額)
- the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of membership fees of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger [excluding any Dissolving Member Commodity Exchange with No Consideration to Deliver] immediately prior to the Consolidation-Type Merger);
- イに規定する場合において、イの新設合併消滅株式会社の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- in the case prescribed in (a), if the Share Options of the Stock Company(ies) Consolidated through Consolidation-type Merger set forth in (a) are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Incorporated through Consolidation-type Merger will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and
- イに規定する場合において、イの吸収合併消滅株式会社の新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収合併存続株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- in the case prescribed in (a), if the Share Options of the Stock Company Absorbed in Absorption-type Merger set forth in (a) are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Surviving Absorption-type Merger will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and
- 特定目的会社は、新優先出資引受権付特定社債(前条第四項の決議があったものを除く。)を発行するときは、新優先出資引受権付特定社債の総額、払込金額、新優先出資の引受権の内容、新優先出資の引受権を行使することができる期間及び募集の方法を公告し、又は社員に通知しなければならない。
- In cases where a Specific Purpose Company issues Specified Bonds with Preferred Equity Subscription Rights (excluding those on which a resolution as set forth in paragraph (4) of the preceding Article has been made), it shall give public notice or notify the members of the total amount of Specified Bonds with Preferred Equity Subscription Rights, the Amount to Be Paid In, the details of the subscription rights, the period during which the subscription rights may be exercised, and the method of solicitation.
- 当該貸付けの契約(貸付けに係る契約に限る。ロにおいて同じ。)に係る貸付けの金額(極度方式基本契約にあつては、極度額(当該貸金業者が当該個人顧客に対し当該極度方式基本契約に基づく極度方式貸付けの元本の残高の上限として極度額を下回る額を提示する場合にあつては、当該下回る額))
- The amount of the Loan pertaining to the Contract for the Loan (limited to a loan contract; the same shall apply in sub-item (b)) (in cases of a Basic Contract for a Revolving Credit Loan, the maximum amount thereof (in cases where the Money Lender has made available to the Individual Customer an amount smaller than the maximum amount as an upper limit on the outstanding balance of the principal of the Revolving Credit Loan under the Basic Contract for the Revolving Credit Loan, such smaller amount)); and
- 各事業年度における法第二条第八項第四号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の対価の額の合計額の十万分の一に相当する金額
- the amount equivalent to 0.001 percent of the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act in each business year in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation.
- 第三項の規定による督促を受けた者がその指定する期限までにその納付すべき金額を納付しない場合においては、国等は、国税滞納処分の例により、前二項に規定する負担金及び延滞金を徴収することができる。この場合における負担金及び延滞金の先取特権の順位は、国税及び地方税に次ぐものとする。
- In cases where any person who has received a letter of reminder pursuant to the provision of paragraph (3) fails to pay the amount he/she should pay by the time limit designated in the letter of reminder, the State etc. may, following the example of the disposition for arrears of national taxes, collect contributions and fees in arrears prescribed in the preceding two paragraphs. In this case, the order of the statutory lien on contributions and fees in arrears shall come after national taxes and local taxes.
- 販売業者が、特定継続的役務の提供(前号の政令で定める期間を超える期間にわたり提 供するものに限る。)を受ける権利を前号の政令で定める金額を超える金銭を受け取つて販売する契約(以下この章において「特定権利販売契約」という。)を 締結して行う特定継続的役務の提供を受ける権利の販売
- sales of rights to receive offer of Specified Continuous Services (limited to those offered for a period exceeding the periods specified by the Cabinet Order under the preceding item), where a seller concludes a contract for selling the rights to receive offer of Specified Continuous Services by receiving an amount of money that exceeds the amount specified by the Cabinet Order under the preceding item (hereinafter referred to as a 'Specified Right Sales Contract' in this chapter).
- 第百六十一条第五号に掲げる配当等のうち無記名株式等の剰余金の配当(第二十四条第一項(配当所得)に規定する剰余金の配当をいう。)又は無記名の投資信託(公社債投資信託及び公募公社債等運用投資信託を除く。)若しくは特定受益証券発行信託の受益証券に係る収益の分配 その支払を受けた金額
- Dividend, etc. listed in Article 161(v), which is dividend of the surplus of bearer shares, etc. (meaning dividend of surplus prescribed in Article 24(1) (Dividend Income)) or distribution of profit based on a bearer beneficiary certificate of an investment trust (excluding a bond investment trust and a publicly offered bond investment trust) or trust issuing a specified beneficiary certificate: The amount received
- 第八十四条第一項(退職年金等積立金の額の計算)に規定する退職年金業務等を行う外国法人の各事業年度の退職年金等積立金の額は、当該退職年金等積立金について、政令で定めるところにより、同条から第八十六条まで(退職年金等積立金の額の計算及びその特例)の規定に準じて計算した金額とする。
- The amount of a retirement pension fund for each business year that is managed by a foreign corporation which performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Funds) shall be the amount calculated pursuant to the method of a Cabinet Order and in accordance with the provisions of the said Article to Article 86 (Calculation of the Amount of Retirement Pension Funds and Special Provisions Therefor).
- 次に掲げるもののほか将来の費用又は損失(収益の控除を含む。以下この号において同じ。)の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金(会員に対して役務を提供する場合において計上すべき引当金を含む。)
- in addition to the following, among reasonable estimates of future expenses or loss (including the deduction of profit; hereinafter the same shall apply in this item) in preparation therefor, allowances (including allowances that should be recorded in the case of providing services to Members) that should be recorded by carrying over the amount belonging to the burden for said business year as expenses or loss:
- 外国信託会社は、第一項又は第二項の規定により計上された損失準備金の額、営業保証金の額として内閣府令で定めるものの額及びすべての支店の計算に属する負債のうち内閣府令で定めるものの額を合計した金額に相当する資産を、内閣府令で定めるところにより、国内において保有しなければならない。
- A Foreign Trust Company shall, pursuant to the provisions of a Cabinet Office Ordinance, retain assets in Japan equivalent to the total sum of the loss reserves set aside pursuant to the provisions of paragraph (1) or (2), the amount of security deposits specified by a Cabinet Office Ordinance, and the amount of liability belonging to the account of all branch offices as specified by a Cabinet Office Ordinance.
- 取締役は、募集優先出資の総口数の引受けがあったときは、遅滞なく、各引受人が引き受けた募集優先出資につき、特定目的会社が定めた銀行等の払込みの取扱いの場所において、それぞれの募集優先出資の払込金額の全額の払込み(以下この款において「出資の履行」という。)をさせなければならない。
- When the total number of units of Preferred Equity for Subscription have been subscribed for, the directors shall, without delay, require each subscriber to make payment, in full, of the Amount To Be Paid In for Preferred Equity for Subscription (hereinafter referred to as 'Performance of Contribution' in this Subsection) with regard to the Preferred Equity for Subscription for which he/she has subscribed, at the Bank, etc. specified as the place for payment by the Specific Purpose Company.
- 外国法人と他の法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該他の法人
- When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of a foreign corporation and any other corporation are respectively held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to said individual), said other corporation.
- 外国信託会社(管理型外国信託会社を除く。)は、第五十三条第六項第二号の政令で定める金額に達するまでは、毎決算期において、すべての支店の営業に係る利益の額に十分の一を超えない範囲内で内閣府令で定める率を乗じた額以上の額を、損失準備金として主たる支店において計上しなければならない。
- A Foreign Trust Company (excluding Custodian Type Foreign Trust Companies) shall, for each accounting period, set aside loss reserves at its Main Branch Office in an amount not less than the amount obtained by multiplying the amount of profits pertaining to the business carried out at all branch offices by a ratio which does not exceed one tenth and which is specified by a Cabinet Office Ordinance, until the amount of loss reserves reaches the amount specified by a Cabinet Order under Article 53(6)(ii).
- 前項の規定による命令(同項第四号及び第五号に係るものに限る。)があつた場合において、当事者が取得し、若しくは負担すべき金額その他契約若しくは協定の細目について、当事者間の協議が調わないとき、又は協議をすることができないときは、当事者は、国土交通大臣の裁定を申請することができる。
- In the case where there is an order pursuant to the provision of the preceding paragraph (limited to those of item 4 and item 5 of the said paragraph), if the parties cannot reach an agreement concerning the amount that the parties should receive or bear or other details of contract or accord, or if the negotiation is not feasible, any of the parties may apply for a ruling by the Minister of Land, Infrastructure, Transport and Tourism.
- 法第六十八条の二の三第一項から第四項までの合併、分割、株式交換又は現物出資が行われる日を含むその外国法人の事業年度開始の日前二年以内に開始した各事業年度のうちいずれかの事業年度において、その事業年度の所得に対して課される租税の額が当該所得の金額の百分の二十五以下であつた外国法人
- A foreign corporation, in any of the business years that started within two years prior to the first day of the business year of the foreign corporation including the date of a merger, company split, share exchange, or capital contribution in kind set forth in Article 68-2-3, paragraphs (1) to (4) of the Act, whose tax imposed on its income for the relevant business year was 25 percent or less of said income.
- 前条第六項、第七項及び第九項から第十一項までの規定は、前項の裁定について準用する。この場合において、同条第六項及び第七項中「都道府県知事」とあるのは「国土交通大臣」と、同条第九項及び第十一項中「補償金の額」とあるのは「当事者が取得し、又は負担すべき金額」と読み替えるものとする。
- The provisions of paragraph 6, paragraph 7 and from paragraph 9 to paragraph 11 inclusive of the preceding Article shall apply mutatis mutandis to the ruling of the preceding paragraph. In this case, the term 'the prefectural governor' in paragraph 6 and paragraph 7 shall be deemed to be replaced with 'the Minister of Land, Infrastructure, Transport and Tourism', the term 'the amount of compensation' in paragraph 9 and paragraph 11, to be replaced with 'the amount that the parties should receive or bear' respectively.
- 二の内国法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有される関係がある場合における当該二の内国法人の関係
- When there is a relationship whereby over 50 percent of the total number or total amount of two domestic corporations' respective issued shares, etc. are held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to said individual), the relationship between said two domestic corporations.
- 当該内国法人の当該事業年度に係る国外支配株主等の資本持分(法第六十六条の五第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。)に、三(当該内国法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。)を乗じて計算した金額
- The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant business year of said domestic corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 66-5, paragraph (4), item (vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where said domestic corporation receives the application of the provisions of paragraph (3) of said Article, by the multiple number prescribed in said paragraph; the same shall apply in the following paragraph)
- 前条第六項、第七項及 び第九項から第十一項までの規定は、前項の裁定について準用する。この場合において、同条第六項及び第七項中「都道府県知事」とあるのは「国土交通大臣」 と、同条第九項及び第十一項中「補償金の額」とあるのは「当事者が取得し、又は負担すべき金額」と読み替えるものとする。
- The provisions of paragraph 6, paragraph 7 and from paragraph 9 to paragraph 11 inclusive of the preceding Article shall apply mutatis mutandis to the ruling of the preceding paragraph. In this case, the term 'the prefectural governor' in paragraph 6 and paragraph 7 shall be deemed to be replaced with 'the Minister of Land, Infrastructure, Transport and Tourism', the term 'the amount of compensation' in paragraph 9 and paragraph 11, to be replaced with 'the amount that the parties should receive or bear' respectively.
- 前項の規定による命令 (同項第四号及び第五号に係るものに限る。)があつた場合において、当事者が取得し、若しくは負担すべき金額その他契約若しくは協定の細目について、当事 者間の協議が調わないとき、又は協議をすることができないときは、当事者は、国土交通大臣の裁定を申請することができる。
- In the case where there is an order pursuant to the provision of the preceding paragraph (limited to those of item 4 and item 5 of the said paragraph), if the parties cannot reach an agreement concerning the amount that the parties should receive or bear or other details of contract or accord, or if the negotiation is not feasible, any of the parties may apply for a ruling by the Minister of Land, Infrastructure, Transport and Tourism.
- 療養手当、葬祭料、特別遺族弔慰金等及び救済給付調整金は、これらの支給を受けることができる者に対し、同一の事由について、労災保険法その他の法令による給付で政令で定めるものが行われるべき場合には、その給付に相当する金額として政令で定めるところにより算定した額の限度において、支給しない。
- In the event that any benefits prescribed in any Cabinet Order shall be paid for the same reason among the benefits pursuant to the Worker's Accident Insurance Act and other laws and regulations to a person entitled to receive the payment of the medical treatment allowance, funeral service fee, special survivor condolence money or relief benefit adjustment money, the latter payment shall not be made to the extent of the value calculated as prescribed in the Cabinet Order as the amount corresponding to the said benefits.
- 裁判所は、罰金、科料又は追徴を言い渡す場合において、判決の確定を待つてはその執行をすることができず、又はその執行をするのに著しい困難を生ずる虞があると認めるときは、検察官の請求により又は職権で、被告人に対し、仮に罰金、科料又は追徴に相当する金額を納付すべきことを命ずることができる。
- When the court, in rendering a fine, petty fine or collection of a sum of equivalent value, deems that it will be impossible or difficult to execute the judgment should there be a delay until the judgment becomes final and binding, the court may, upon a request by the public prosecutor or ex officio, order the accused to provisionally pay an amount equal to the fine, petty fine or collection of sum of equivalent value.
- 法第百六十一条第十号(国内源泉所得)に規定する政令で定める契約は、第百八十三条第三項(生命保険契約等の意義)に規定する生命保険契約等又は第百八十四条第一項(損害保険年金等に係る雑所得の金額の計算上控除する保険料等)に規定する損害保険契約等であつて、年金を給付する定めのあるものとする。
- The contracts specified by a Cabinet Order prescribed in Article 161(x) (Domestic Source Income) of the Act shall be a life insurance contract, etc. prescribed in Article 183(3) (Meaning of Life Insurance Contract, etc.) or a casualty insurance contract, etc. prescribed in Article 184(1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Casualty Insurance Pensions, etc.), which specify the payment of pensions.
- 設立時法定準備金額 新設合併の直前の各新設合併消滅会員商品取引所の法定準備金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所(非対価交付消滅会員商品取引所を除く。)の法定準備金の額の合計額)
- the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of statutory capital of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger [excluding any Dissolving Member Commodity Exchange with No Consideration to Deliver] immediately prior to the Consolidation-Type Merger);
- 第二十二条第六項、第七項及び第九項から第十一条までの規定は、前項の裁定について準用する。この場合において、同条第六項及び第七項中「都道府県知事」とあるのは「国土交通大臣」と、同条第九項及び第十一項中「補償金の額」とあるのは「当事者が取得し、又は負担すべき金額」と読み替えるものとする。
- The provisions of paragraph 6, paragraph 7 and from paragraph 9 to paragraph 11 inclusive of Article 22 shall apply mutatis mutandis to the ruling of the preceding paragraph. In this case, the term 'the prefectural governor' in paragraph 6 and paragraph 7 of the same Article shall be deemed to be replaced with 'the Minister of Land, Infrastructure, Transport and Tourism', the term 'the amount of compensation' in paragraph 9 and paragraph 11 of the same Article to be replaced with 'the amount that the parties should receive or bear' respectively.
- 前条第一項の規定により督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、内閣総理大臣の命令で、第三十四条の五十三第一項から第五項までの決定(以下この条及び次条において「課徴金納付命令」という。)を執行する。この命令は、執行力のある債務名義と同一の効力を有する。
- When a person who has received a demand pursuant to the provisions of paragraph (1) of the preceding Article fails to pay the amount to be paid by the designated due date, the decision set forth in Article 34-53(1) to (5) inclusive (hereinafter referred to as the 'order for payment of a surcharge' in this Article and the following Article) shall be executed by an order of the Prime Minister. This order has the same effect as an executable title of obligation.
- 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;
- 第二十二条第六項、第 七項及び第九項から第十一条までの規定は、前項の裁定について準用する。この場合において、同条第六項及び第七項中「都道府県知事」とあるのは「国土交通 大臣」と、同条第九項及び第十一項中「補償金の額」とあるのは「当事者が取得し、又は負担すべき金額」と読み替えるものとする。
- The provisions of paragraph 6, paragraph 7 and from paragraph 9 to paragraph 11 inclusive of Article 22 shall apply mutatis mutandis to the ruling of the preceding paragraph. In this case, the term 'the prefectural governor' in paragraph 6 and paragraph 7 of the same Article shall be deemed to be replaced with 'the Minister of Land, Infrastructure, Transport and Tourism', the term 'the amount of compensation' in paragraph 9 and paragraph 11 of the same Article to be replaced with 'the amount that the parties should receive or bear' respectively.
- 銀行等は、前二項の規定による確認の上その顧客と支払等に係る為替取引を行ったときは、当該顧客から提示を受けた許可証等又は輸入承認証の裏面の「銀行等の記載欄」に当該支払等に係る為替取引を行った年月日及び金額を記入の上、確認印を押印し、当該許可証等又は輸入承認証を当該顧客に返還するものとする。
- The Banks, etc. shall, when entering into exchange transactions which pertain to a payment, etc. with the customer upon confirmation as prescribed in the preceding two paragraphs, indicate the date and the amount of the exchange transactions which pertain to said payment, etc. in the space 'For Bank, etc. Use Only' on the reverse side of the certificate of permission, etc. or the certificate of approval of import presented from said customer, affix a seal of confirmation, and return said certificate of permission, etc. or certificate of approval of import to said customer.
- 前項の規定により、特殊関係内国法人の各事業年度終了の時において、外国法人が外国関係法人に該当するものと判定された場合には、当該外国関係法人(法第四十条の十第一項に規定する特定外国法人に該当するものに限る。)のその判定された日を含む各事業年度の適用対象留保金額につき、同条の規定を適用する。
- Where a foreign corporation has been determined as falling under the category of an affiliated foreign corporation at the end of the relevant business year of a specially-related domestic corporation, pursuant to the provisions of preceding paragraph, the provisions of Article 40-10 of the Act shall apply to the eligible retained income for the relevant business year including the day on which said affiliated foreign corporation (limited to that falling under the category of a specified foreign corporation prescribed in Article 40-10, paragraph (1) of the Act) was determined as falling under such category.
- 国外債発行外国法人と他の法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有される関係がある場合における当該他の法人
- When there is a relationship whereby over 50 percent of the total number or total amount of the issued shares, etc. of a foreign corporation that issues foreign private bonds and a second corporation are respectively held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship as prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to said individual), said second corporation.
- 外国法人と内国法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法施行令第四条第一項に規定する特殊の関係のある個人)によつてそれぞれその発行済株式等の総数又は総額の百分の八十以上の数又は金額の株式を直接又は間接に保有される関係がある場合における当該外国法人と内国法人の関係
- When there is a relationship whereby 80 percent or more of the total number or total amount of the issued shares, etc. of a foreign corporation and a domestic corporation are respectively held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for Enforcement of the Corporation Tax Act to said individual), the relationship between said foreign corporation and domestic corporation.
- 前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入)」とあるのは、「益金算入)及び租税特別措置法施行令第三十九条の十八第十四項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)」とする。
- With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in said paragraph, the term '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)' in paragraph (2), item (x) of said Article shall be deemed to be replaced with '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-18, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation.'
- 銀行等は、前二項の規定によ る確認の上その顧客と支払等に係る為替取引を行ったときは、当該顧客から提示を受けた許可証等又は輸入承認証の裏面の「銀行等の記載欄」に当該支払等に係 る為替取引を行った年月日及び金額を記入の上、確認印を押印し、当該許可証等又は輸入承認証を当該顧客に返還するものとする。
- The Banks, etc. shall, when entering into exchange transactions which pertain to a payment, etc. with the customer upon confirmation as prescribed in the preceding two paragraphs, indicate the date and the amount of the exchange transactions which pertain to said payment, etc. in the space 'For Bank, etc. Use Only' on the reverse side of the certificate of permission, etc. or the certificate of approval of import presented from said customer, affix a seal of confirmation, and return said certificate of permission, etc. or certificate of approval of import to said customer.
- 送金の依頼にあたっては、当行所定の外国送金依頼書を使用し、送金の種類、支払方法、支払銀行名・店舗名、受取人名、受取人口座番号または受取人の住所、送金金額、依頼人名、依頼人の住所・電話番号、関係銀行手数料の負担者区分など当行所定の事項を正確に記入し、署名または記名押印のうえ、提出してください。
- When requesting a remittance, the applicant is required to submit the Application for Remittance as prescribed by the Bank, correctly stating the information prescribed by the Bank such as the type of remittance, method of payment, name of the branch or office of the Paying Bank, payee's name, account number or address of the payee, amount of remittance, applicant's name, address and telephone number of the applicant and bearer of the charges for the Banks Concerned; and placing the applicant's signature or affixing the applicant's name and seal (Kimei Oin).
- イに規定する場合において、イの新設合併消滅株式会社商品取引所の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社商品取引所が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- In the case prescribed in (a), if the rights to subscribe for new shares of the Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger set forth in (a) are rights to subscribe for new shares attached to bonds with rights to subscribe for new shares, the fact that the Incorporated Commodity Exchange Established by a Consolidation-Type Merger will succeed to the obligations pertaining to bonds with regard to said bonds with rights to subscribe for new shares, and the classes of bonds pertaining to the succession and the total amount of bonds by class or the method of calculating such amount
- 設立時利益剰余金額 新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の利益剰余金の額及び各非対価交付消滅会員商品取引所の法定準備金の額の合計額)
- the Amount of Accumulated Surplus at Establishment: the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of statutory capital of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger).
- 売主の債権者が第四百二十三条の規定により売主に代わって買戻しをしようとするときは、買主は、裁判所において選任した鑑定人の評価に従い、不動産の現在の価額から売主が返還すべき金額を控除した残額に達するまで売主の債務を弁済し、なお残余があるときはこれを売主に返還して、買戻権を消滅させることができる。
- If an obligee of the seller intends to effect redemption on behalf of the seller in accordance with the provisions of Article 423, the buyer may extinguish the right of redemption by paying the debts of the seller, to the extent of the balance obtained by deducting the amount the seller is to pay from the current value of the immovable property as evaluated by a court-appointed appraiser, and, if any positive balance remains, by refunding the same to the seller.
- 前項各号に掲げる更正又は賦課決定で次に掲げるものは、同項の規定にかかわらず、同項各号に定める期限又は日から五年を経過する日(第二号及び第三号に掲げる更正(純損失等の金額に係るものに限る。)のうち法人税に係るものについては、同項第一号に定める期限又は日から七年を経過する日)まで、することができる。
- Notwithstanding the provisions of the preceding paragraph, a reassessment or an assessment and determination which are listed in the items of said paragraph and fall under the following, may be made until five years have elapsed from the due date or the day specified respectively in said items (in the case of the reassessments listed in item (ii) and item (iii) (limited to such reassessment of the amount of net loss, etc.) which pertain to corporation tax, the time limit shall be the day on which seven years have elapsed from the due date or the day specified in item (i) of said paragraph):
- 前項の規定は、株式所有 会社が、他の外国会社であつてその国内の営業所(当該外国会社の子会社の営業所を含む。)の最終の貸借対照表と共に作成した損益計算書による売上高(以下 「国内売上高」という。)が十億円を下回らない範囲内において政令で定める金額を超えるものの株式を取得し、又は所有する場合に準用する。
- The provisions of the preceding paragraph shall apply mutatis mutandis to cases where the stockholding corporation acquires or holds the stocks of a foreign corporation whose net sales appearing in the profit and loss statement prepared simultaneously with the latest balance sheet of its business offices (including the business offices of subsidiaries of the relevant foreign corporation) in Japan (hereinafter referred to as 'domestic sales') exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen.
- 設立時資本剰余金額 新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額並びに各非対価交付消滅会員商品取引所の出資金及び加入金の額の合計額
- the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of contribution and membership fees of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger);
- 当該公開買付けをした者が、当該公開買付けに応じて株券等の売付け等をした者の一部の者に対し、公開買付価格より有利な価格で買付け等を行つた場合 当該有利な価格(当該有利な価格が均一でないときは、その最も有利な価格とする。)から公開買付価格を控除した金額に前項の規定による請求権者の応募株券等の数を乗じた額
- in the case where the Tender Offer Purchaser makes Purchase, etc. at a price more favorable than the Tender Offer Price only from a part of persons who make Sales, etc. of the Share Certificates, etc. in response to the Tender Offer: the amount calculated by multiplying the difference between the favorable price (in cases where two or more favorable prices are used for the Purchases, etc., the most favorable price) and the Tender Offer Price by the number of Share Certificates, etc. Offered to Sell by the person entitled to claim damages under the preceding paragraph; and
- イに規定する場合において、イの新設合併消滅株式会社金融商品取引所の新株予約権が新株予約権付社債に付された新株予約権であるときは、新設合併設立株式会社金融商品取引所が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
- in the case prescribed in (a), if the share options of the Stock Company-Type Financial Instruments Exchange Extinguished upon a Consolidation-Type Merger set forth in (a) are share options attached to bonds with share options, the fact that the Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger will succeed to the obligations pertaining to the bonds with regard to said bonds with share options; and the classes of the bonds pertaining to the succession, and the total amount of the bonds for each class or the method of calculating such amount; and
- 外国法人と他の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(自己が有する自己の株式を除く。以下この条において「発行済株式等」という。)の総数又は総額の百分の五十を超える数又は金額の株式を直接又は間接に保有する関係がある場合における当該他の法人(次号に掲げる者に該当するものを除く。)
- When there is a relationship between a foreign corporation and any other corporation whereby either one of the corporations directly or indirectly holds over 50 percent of the total number or total amount of the second corporation's issued shares or capital contributions (excluding the shares that either corporation holds in itself; hereinafter referred to as the 'issued shares, etc.' in this Article), said second corporation (excluding a corporation falling under the category of persons listed in the following item)
- 同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産(法第六十五条第三項(延払条件付販売等)に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。)の販売に限るものとする。
- of the Act: The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan (excluding inventory assets pertaining to sales on a deferred payment basis prescribed in Article 65(3) (Sales on Deferred Payment Basis, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the said Article have been applied regarding the amount of revenue and expenses thereof).
- 総価額二〇〇万円以下の無償の商品見本又は宣伝用物品(別表第二中欄に掲げる貨物のうち経済産業大臣が告示で定めるものに該当するものであつて、同表下欄に掲げる地域のうち経済産業大臣が告示で定める地域を仕向地とするものについては、総価額が二〇〇万円未満の範囲で経済産業大臣が告示で定める金額以下の場合に限る。)
- Product samples or advertising materials provided without charge, the total value of which is not more than two million yen (in the case of goods listed in the middle column of appended table 2 as specified by the Minister of Economy, Trade and Industry in public notice, which are exported to the regions listed in the lower [right] column of the same table as specified by the Minister of Economy, Trade and Industry in public notice, limited to those the total value of which is not more than the amount designated by the Minister of Economy, Trade and Industry in public notice, not exceeding two million yen)
- 収受し得る金額その他の業務提供利益の指標を表示するときは、その指標と同等の水準 の業務提供利益を実際に収受している者が当該業務提供誘引販売業に関して業務提供誘引販売取引を行つた者の多数を占めることを示す数値を表示するなど、業 務提供利益の見込みについて正確に理解できるように、根拠又は説明を表示すること。
- when indicating the amount of money that can be received or any other indicator of the Business Opportunity Profit, grounds or explanations that enable accurate understanding of the potential Business Opportunity Profit shall be indicated, such as indicating numerical data showing that people who actually receive the same level of Business Opportunity Profit as such indicator constitute a large proportion of persons engaged in Business Opportunity Related Sales Transactions pertaining to said Business Opportunity Related Sales.
- 第一項に規定する法人(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に限る。)が、その有する第百八十八条第七項(外国法人の国内源泉所得に係る所得の金額の計算)に規定する国内事業管理親法人株式につき同条第二項各号に掲げる行為を行つた場合には、その行為は、第三項第二号に掲げる行為に含まれないものとする。
- Where a corporation prescribed in paragraph (1) (limited to a foreign corporation listed in Article 141(i) through (iii) of the Act) has conducted any of the acts listed in the items of Article 188(2) (Calculation of the Amount of Foreign Corporation's Income Categorized as Domestic Source Income) with regard to the parent corporation's shares managed in a domestic business, as defined in Article 188(7), held by the corporation, such act shall not be included in the scope of acts listed in paragraph (3)(ii).
- 総価額二〇〇万円以下の無償の商品見本又は宣伝用物品(別表第二中欄に掲げる貨物の うち経済産業大臣が告示で定めるものに該当するものであつて、同表下欄に掲げる地域のうち経済産業大臣が告示で定める地域を仕向地とするものについては、 総価額が二〇〇万円未満の範囲で経済産業大臣が告示で定める金額以下の場合に限る。)
- Product samples or advertising materials provided without charge, the total value of which is not more than two million yen (in the case of goods listed in the middle column of appended table 2 as specified by the Minister of Economy, Trade and Industry in public notice, which are exported to the regions listed in the lower [right] column of the same table as specified by the Minister of Economy, Trade and Industry in public notice, limited to those the total value of which is not more than the amount designated by the Minister of Economy, Trade and Industry in public notice, not exceeding two million yen)
- 特許権の設定の登録を受ける者又は特許権者は、特許料として、特許権の 設定の登録の日から第六十七条第一項に規定する存続期間(同条第二項の規定により延長されたときは、その延長の期間を加えたもの)の満了までの各年につい て、一件ごとに、次の表の上欄に掲げる区分に従い同表の下欄に掲げる金額を納付しなければならない。
- A person obtaining the registration establishing a patent right, or a patentee, shall pay as patent fees the amount specified in the right-hand column of the following table, corresponding to the relevant period in the left-hand column, for each patent registration and for each year from the date of the registration establishing the patent right to the expiration of the duration as provided in Article 67(1), (and, where the said duration is extended by Article 67(2), for such additional period):
- 商品取引所は、商品市場における取引の公正を確保し、又は委託者を保護するため必要があると認めるときは、会員等又は取次者と第七項の契約を締結した銀行等又は当該会員等又は取次者に対し、所要の取引証拠金に相当する金額又は前項の規定により預託を猶予した取引証拠金を当該商品取引所に預託すべき旨を指示しなければならない。
- When a Commodity Exchange finds it necessary for securing the fairness of Transactions on a Commodity Market or protecting customers, it shall instruct the Bank, etc. which has concluded a contract under paragraph (7) with a Member, etc. or Intermediary or instruct said Member, etc. or Intermediary to deposit with the Commodity Exchange an amount of money corresponding to the required clearing margin or the clearing margin for which a grace period was allowed for its deposit pursuant to the provisions of the preceding paragraph.
- 刑事施設の長は、被収容者が、自弁物品等を購入し、又は刑事施設における日常生活上自ら負担すべき費用に充てるため、領置されている現金を使用することを申請した場合には、必要な金額の現金の使用を許すものとする。ただし、自弁物品等を購入するための現金の使用については、次の各号のいずれかに該当するときは、この限りでない。
- In cases where an inmate claims to expend the cash being retained in order to either purchase self-supplied articles, etc. or to apply it to the expenses to be incurred by him/her in the course of his/her daily life in the penal institution, the warden of the penal institution shall permit him/her to expend the necessary amount of cash; provided, however, that this shall not apply to the cases where the expenditure of cash for the purchase of self-supplied articles, etc. falls under any of the cases set out under the following items:
- 金融商品取引業者は、第六項の権利の実行その他の理由により、営業保証金の額(契約金額を含む。第十項において同じ。)が第二項の政令で定める額に不足することとなつたときは、内閣府令で定める日から三週間以内にその不足額につき供託(第三項の契約の締結を含む。)を行い、その旨を遅滞なく内閣総理大臣に届け出なければならない。
- When the amount of a deposit for operation (including the Contract Amount; the same shall apply in paragraph (10)) becomes short of the amount specified by a Cabinet Order as prescribed in paragraph (2) due to the execution of the right set forth in paragraph (6) or other reasons, a Financial Instruments Business Operator shall deposit the shortfall (including conclusion of a contract set forth in paragraph(3)) within three weeks from the day specified by a Cabinet Office Ordinance and notify to that effect to the Prime Minister without delay.
- 基金は、第七十九条の四十九第一号から第四号まで及び第六号に掲げる業務を行うため必要があると認めるときは、政令で定める金額の範囲内において、内閣総理大臣及び財務大臣の認可を受けて、金融機関等(銀行、金融商品取引業者その他内閣府令・財務省令で定めるものをいう。)から資金の借入れ(借換えを含む。)をすることができる。
- A Fund may, when the Fund finds it necessary for conducting the business listed in items (i) to (iv) and (vi) of Article 79-49, borrow (including refinancing) funds from a Financial Institution, etc. (meaning a bank, Financial Instruments Business Operator or other person specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance) with the authorization of the Prime Minister and the Minister of Finance, within the scope of the amount specified by a Cabinet Order.
- 法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act which pertains to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 66-6, paragraph (4), item (i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the preceding item who is a person with a relationship to said specified foreign subsidiary, etc.)
- 偽りその他不正の行為により失業等給付の支給を受けた者がある場合には、政府は、その者に対して、支給した失業等給付の全部又は一部を返還することを命ずることができ、また、厚生労働大臣の定める基準により、当該偽りその他不正の行為により支給を受けた失業等給付の額の二倍に相当する額以下の金額を納付することを命ずることができる。
- In the case where a person has received payment of the benefits for unemployment, etc. by means of deceptive or other wrongful conduct, the government may order such person to return the whole or a part of the benefits for unemployment, etc. paid, and may, in accordance with the standards specified by the Minister of Health, Labour and Welfare, order such person to pay the amount not exceeding an amount equivalent to twice the benefits that were received through deceptive or other wrongful conduct.
- その関係から、現在残されている作品にはかなりの高値が付いており、過去に『開運!なんでも鑑定団』(テレビ東京)に村山の作品が登場した際には3,000万円の評価額が付けられたこともある(しかもこれは「オークションでのスタート金額」としての評価であり、番組では「実際には億単位になる可能性もある」とのコメントも残された)。
- Therefore, his existing works are set at a high price, and when Murayama's work was evaluated on 'Kaiun! Nandemo Kanteidan' (a Japanese TV program which does antiques appraisal) (TV Tokyo Corporation), it was priced at 30 million yen (in addition, it was said on the program that its estimated value was merely the 'starting price for an auction' and 'it could in fact be worth more than a hundred million yen.')
- 新設合併設立会員商品取引所の設立時の出資金の額(以下「設立時出資金額」という。) 新設合併会員払込出資額(次に掲げる額の合計額をいう。以下この項において同じ。)(当該新設合併会員払込出資額が零未満である場合にあっては、零)の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に限る。)
- the amount of the contributions at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the 'Amount of Contributions at Establishment') -- the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Dissolved in a Consolidation-Type Merger pursuant to the provisions of a Consolidation-Type Merger contract within the scope of the Amount of the Contribution Paid by Members in a Consolidation-Type Merger (which means the sum of the following amounts; hereinafter the same shall apply in this paragraph) (in cases where the amount of the contribution paid by Members in a Consolidation-Type Merger is less that zero, the amount shall be zero):
- 投資法人は、投資法人債を発行する場合には、投資法人債管理者を定め、投資法人債権者のために、弁済の受領、債権の保全その他の投資法人債の管理を行うことを委託しなければならない。ただし、各投資法人債の金額が一億円以上である場合その他投資法人債権者の保護に欠けるおそれがないものとして内閣府令で定める場合は、この限りでない。
- In cases where an Investment Corporation issues Investment Corporation Bonds, it shall specify the manager of the Investment Corporation Bonds and entrust him/her with the receipt of payments, the preservation of claims on behalf of the Creditors of an Investment Corporation, and other administration of the Investment Corporation Bonds; provided, however, that this shall not apply to cases where the amount for each of the Investment Corporation Bonds is at least 100 million yen and to other cases specified by a Cabinet Office Ordinance as those in which it is unlikely that the protection of the Creditors of an Investment Corporations will be compromised.
- 留置業務管理者は、被留置者が、自弁物品等を購入し、又は留置施設における日常生活上自ら負担すべき費用に充てるため、領置されている現金を使用することを申請した場合には、必要な金額の現金の使用を許すものとする。ただし、自弁物品等を購入するための現金の使用の場合において、次の各号のいずれかに該当するときは、この限りでない。
- In cases where a detainee claims to expend the cash being retained in order to either purchase self-supplied articles, etc. or to apply it to the expenses to be incurred by him/her in the course of his/her daily life in the detention facility, the detention services manager shall permit him/her to expend the necessary amount of cash; provided, however, that this shall not apply to the cases where the expenditure of cash for the purchase of self-supplied articles, etc. falls under any of the cases set out under the following items:
- 支援センターは、第四十三条第一号に掲げる業務に係る勘定において、中期目標の期間の最後の事業年度に係る前条第一項本文又は第二項の規定による整理を行った後、同条第一項本文の規定による積立金があるときは、その額に相当する金額を、翌事業年度以降の第三十条第一項第三号の業務及びこれに附帯する業務の財源に充てなければならない。
- When, with respect to the account for business under item (i) of Article 43, there are any reserve funds under the main clause of paragraph (1) of the preceding Article after settlement of the account based on the provisions of paragraph (1) or (2) of the preceding Article for the last accounting term during the period for the Mid-term Objectives, the JLSC shall assign an amount equivalent to the amount of the reserve funds for funds of business under item (iii) of paragraph (1) of Article 30 and business incidental to the said business in and after the following business year .
- 前項の所得等報告書の提出は、納税申告書(国税通則法(昭和三十七年法律第六十六号)第二条第六号に規定する納税申告書をいう。以下同じ。)の写しを提出することにより行うことができる。この場合において、同項第一号イ又はロに掲げる金額が百万円を超えるときは、その基因となった事実を当該納税申告書の写しに付記しなければならない。
- Officials can submit a report of income, etc. set forth in the preceding paragraph by submitting a copy of the tax return form (this refers to the tax return form provided for in item 6 of Article 2 of the Act on General Rules for National Tax (Act No. 66 of 1962); the same shall apply hereinafter). In this case, if an amount listed in (a) or (b) of item 1 in the same paragraph exceeds 1,000,000 yen, the fact of the basic cause shall be denoted in the copy of the tax return form.
- Self-defense forces personnel can submit a report of income, etc. set forth in the preceding paragraph by submitting a copy of the tax return form (this refers to the tax return form provided for in item (vi) of Article 2 of the Act on General Rules for National Tax (Act No. 66 of 1962); the same shall apply hereinafter). In this case, if an amount listed in (a) or (b) of item 1 in the same paragraph exceeds 1,000,000 yen, the fact of the basic cause shall be denoted in the copy of the tax return form.
- イに記載した事項により連鎖販売契約が解除されたときは、連鎖販売業を行う者は、連鎖販売加入者に対し、契約の締結及び履行のために通常要する費用の額 及び当該連鎖販売契約に基づき提供された当該役務の対価に相当する額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を 請求することができないこと。
- Statement that, where a Multilevel Marketing Contract has been rescinded pursuant to the matter described in (a), the person conducting Multilevel Marketing Distributor pays an amount of money that exceeds the total of costs normally required for concluding and performing a contract, the amount equivalent to the consideration for the services offered under said Multilevel Marketing Contract, and the amount of the relevant delay damages based on the statutory interest rate
- 第百三条第二項及び第三項の規定は、第一項第七号及び前項に規定する財団債権について準用する。この場合において、当該財団債権が無利息債権又は定期金債権であるときは、当該債権の額は、当該債権が破産債権であるとした場合に第九十九条第一項第二号から第四号までに掲げる劣後的破産債権となるべき部分に相当する金額を控除した額とする。
- The provisions of Article 103(2) and (3) shall apply mutatis mutandis to the claims on the estate prescribed in paragraph (1)(vii) and the preceding paragraph. In this case, if the claim on the estate is a claim without interest or claim for periodic payments, the amount of such claim shall be the amount obtained by deducting therefrom an amount equivalent to the part of the claim that shall be a subordinate bankruptcy claim set forth in Article 99(1)(ii) to (iv) should the claim be treated as a bankruptcy claim.
- 販売業者は、前項の規 定により特定権利販売契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、次の各号に掲げる場合に応じ当該各号に定める額に これに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を特定継続的役務の提供を受ける権利の購入者に対して請求することができ ない。
- Where a Specified Right Sales Contract has been rescinded pursuant to the preceding paragraph, the seller may not demand that the purchaser of the rights to receive offers of the Specified Continuous Services pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 関連商品の販売を行つ た者は、前項の規定により関連商品販売契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、次の各号に掲げる場合に応じ当該 各号に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を特定継続的役務提供受領者等に対して請求することがで きない。
- Where a Sales Contract on Related Goods has been rescinded pursuant to the preceding paragraph, the seller of the Related Goods may not demand that the Specified Continuous Service Recipient, etc. pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 役務提供事業者は、前 項の規定により特定継続的役務提供契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、次の各号に掲げる場合に応じ当該各号 に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を特定継続的役務の提供を受ける者に対して請求することがで きない。
- Where a Specified Continuous Service Contract has been rescinded pursuant to the preceding paragraph, the Service Provider may not demand that the recipient of the Specified Continuous Services pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 東日本電信電話株式会社(以下「東会社」という。)は、西日本電信電話 株式会社(以下「西会社」という。)の経営の安定化を図る必要があるときは、総務省令で定める金額の範囲内で、西会社に対し、その事業に要する費用に充て るための金銭を、東会社の設立の日以後三年以内に終了する各事業年度に係る利益の処分として交付することができる。
- East Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT East') may, in cases where financial stabilization of West Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT West') is required, subsidize a sum of money to NTT West, within the amount stipulated under the applicable Ordinance of MIC, necessary for business operations of NTT West as a disposition of NTT East's profits pertaining to each business year which ends within three years after the incorporation of NTT East.
- 年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は国内源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。
- If, before the end of each year, a resident other than a non-permanent resident or a nonresident becomes a non-permanent resident, or a non-permanent resident becomes a resident other than a non-permanent resident or a nonresident, the provisions of the preceding items shall apply to the amount of income categorized as foreign source income or domestic source income that has arisen during the period when the individual in question has been a non-permanent resident, which is paid outside Japan, and the amount remitted to Japan from abroad during the said period.
- 新優先出資の引受権を行使する者は、新優先出資の払込金額の全額を払い込み、かつ、新優先出資引受権証券を発行しているときは、新優先出資引受権証券を特定目的会社に提出し、新優先出資引受権証券を発行していないとき(新優先出資引受権付特定社債券を発行していないときを除く。)は、新優先出資引受権付特定社債券を提示しなければならない。
- A person who exercises a subscription right for Preferred Equity shall pay the entire Amount to Be Paid In for the new Preferred Equity and in the case where Preferred Equity Subscription Warrants are issued, he/she shall submit the Preferred Equity Subscription Warrant to the Specific Purpose Company, and in the case where Preferred Equity Subscription Warrants are not issued (excluding cases where Specified Bond Certificates with Preferred Equity Subscription Rights are not issued), he/she shall present the Bond Certificate for his/her Specified Bond with Preferred Equity Subscription Rights.
- 連鎖販売業に係る商品 の販売を行つた者は、第二項の規定により商品販売契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、次の各号に掲げる場合 に応じ当該各号に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を当該連鎖販売加入者に対して請求することが できない。
- Where a Sales Contract on Goods has been rescinded pursuant to the provision of Paragraph 2, the person conducting the sales of Goods pertaining to Multilevel Marketing may not demand that the New Multilevel Marketing Distributor pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 前条第一項から第三項まで及び第五項の申立てにおいて、第八条の規定により納めた収入印紙を当該裁判所における他の手数料の納付について再使用したい旨の申出があつたときは、金銭による還付に代えて、還付の日から一年以内に限り再使用をすることができる旨の裁判所書記官の証明を付して還付すべき金額に相当する収入印紙を交付することができる。
- With regard to a petition filed under paragraphs (1) through (3) or paragraph (5) of the preceding Article, when a request is made to re-use fiscal stamps which have been paid pursuant to the provisions of Article 8 for payment of another fee at the relevant court, the refund may be made by delivering, in lieu of money, revenue stamps equivalent to the amount to be refunded, with a certificate from the court clerk attached thereto allowing the re-use of the fiscal stamps within one year from the date of the refund.
- 基金は、通知金融商品取引業者(認定金融商品取引業者を除く。)又は通知金融商品取引業者に係る第四十三条の二第二項に規定する信託の受益者代理人の申込みに基づき、その必要と認められる金額の範囲内において、これらの者に対し、顧客資産の返還に係る債務の迅速な履行に必要な資金の貸付け(以下「返還資金融資」という。)を行うことができる。
- Based on an application from a Notifying Financial Instruments Business Operator (excluding a Recognized Financial Instruments Business Operator) or an agent for a beneficiary of a trust prescribed in Article 43-2(2) pertaining to a Notifying Financial Instruments Business Operator, a Fund may loan necessary Funds for expeditious performance of the obligation pertaining to the refund of Customer Assets (hereinafter referred to as a 'Loan of Funds for Refund') to such a person within the scope of the amount that is found to be necessary.
- 二の法人が同一の者(当該者が個人である場合には、当該個人及びこれと法人税法第二条第十号に規定する政令で定める特殊の関係のある個人。第五号において同じ。)によつてそれぞれその発行済株式等の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有される場合における当該二の法人の関係(前号に掲げる関係に該当するものを除く。)
- Where 50 percent or more of the total number or total amount of the issued shares, etc. of two corporations are respectively held directly or indirectly by the same person (where said person is an individual, said individual and an individual who has a special relationship specified by Cabinet Order prescribed in Article 2, item (x) of the Corporation Tax Act to said individual; the same shall apply in item (v)), the relationship between said two corporations (excluding relationships falling under the category or relationships listed in the preceding item)
- 法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act which pertains to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 40-4, paragraph (4), item (i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the preceding item who is a person with a relationship to said specified foreign subsidiary, etc.)
- 通則法第四十四条第二項の規定による繰越欠損金がある場合(同条第一項の規定による 積立金及び同条第二項の規定による繰越欠損金のいずれもない場合を含む。) 貸付金の償還金で当該中期目標の期間中に償還されたものの合計額(機構の成立 後最初の中期目標の期間にあっては、平成十五事業年度から平成十七事業年度までに償還された金額を除く。)
- In the case where there is a loss carried forward as prescribed in Article 44, paragraph (2) of the Act on General Rules (including the case where there are neither reserve funds as prescribed in paragraph (1) of the said Article nor a loss carried forward as prescribed in paragraph (2) of the said Article): The total reimbursement of loans that was made during said period for the mid-term target (in the first period for the mid-term target after the establishment of NEDO, excluding the amount reimbursed from the 2003 business year up to the 2005 business year).
- ハに記載した事項により商品販売契約が解除されたときは、連鎖販売業に係る商品の販売を行つた者は、連鎖販売加入者に対し、次の(1)に該当する場合に あつてはその定める額、又は次の(2)に該当する場合にあつてはその定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭 の支払を請求することができないこと。
- Statement that, where a Sales Contract on Goods has been rescinded pursuant to the matter described in (c), the person conducting Multilevel Marketing may not demand that the New Multilevel Marketing Distributor pays an amount of money that exceeds the total of the amount specified in (i) if the case falls under (i) or the amount specified in (ii) if the case falls under (ii) and the amount of the relevant delay damages based on the statutory interest rate
- 組織変更時発行株式の引受人(第百二十九条第三号の財産(以下この節において「現物出資財産」という。)を給付する者を除く。)は、同条第四号の期日に、会員商品取引所が定めた銀行等(会社法第三十四条第二項に規定する銀行等をいう。)の払込みの取扱いの場所において、それぞれの組織変更時発行株式の払込金額の全額を払い込まなければならない。
- A subscriber to the Shares Issued upon Entity Conversion (excluding a person who delivers the property set forth in Article 129, item (iii) [hereinafter referred to as the 'Contributed Assets']) shall pay the full amount of the Amount to be Paid for each Share Issued upon Entity Conversion at the place for handling the payment at Banks, etc. (which means the banks, etc. prescribed in Article 34, paragraph (2) of the Companies Act) specified by the Member Commodity Exchange by the date set forth in item (iv) of the same Article.
- 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;
- 特定目的会社は、特定社債を発行する場合には、特定社債管理者を定め、特定社債権者のために、弁済の受領、債権の保全その他の特定社債の管理を行うことを委託しなければならない。ただし、その募集に係る各募集特定社債の金額が一億円以上である場合その他特定社債権者の保護に欠けるおそれがないものとして内閣府令で定める場合は、この限りでない。
- In cases where a Specific Purpose Company issues Specified Bonds, it shall specify a Specified Bond Administrator and entrust him/her with the receipt of payments, the preservation of rights of claims, and any other administration of the Specified Bonds on behalf of the Specified Bondholders; provided, however, that this shall not apply to cases where the amount of each Specified Bond for Subscription pertaining to the solicitation is 100 million yen or more, or to other cases specified by a Cabinet Office Ordinance as those that are unlikely to prejudice the protection of Specified Bondholders.
- イの契約の解除があつた場合には、役務提供事業者は、特定継続的役務の提供を受ける者に対し、提供された役務の対価及び当該解除によつて通常生ずる損害 の額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求することができないこ と並びに提供された役務の対価の精算方法
- Statement that, where there has been rescission of the contract referred to in (a), the Service Provider may not demand that the person who receives offer of Specified Continuous Services pays an amount of money that exceeds the total of the consideration for the services offered, the amount of damages normally caused by such rescission or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages, as well as the method of settling the consideration for the services offered
- 前項の規定により鉄道事業者が同項の損失及び費用に相当する額を貸借対照表の資産の部に計上した場合における会社法(平成十七年法律第八十六号)第四百六十一条第二項の規定の適用については、同項中「の合計額を減じて得た」とあるのは、「及び鉄道事業法第二十条第二項の規定により貸借対照表の資産の部に計上した金額の合計額を減じて得た」とする。
- As for the application of paragraph 2 of Article 461 of the Company Act (Act No. 86 of 2005) in the case where the Railway Business Operator recorded the amount equivalent to the loss and the cost in the preceding paragraph in the asset section of its balance sheet in accordance with the provision of the said paragraph,, the words 'obtained by reducing the total amount of' shall read as 'obtained by reducing the total amount that is recorded in the asset section of the balance sheet pursuant to the provision of paragraph 2 of Article 20 of the Railway Business Act'.
- 内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、有限責任監査法人責任保険契約を締結した登録有限責任監査法人に対し、前条第一項、第二項又は第八項の規定により供託する供託金につき供託又は同条第三項の契約の締結をしないことができるとされた金額の全部又は一部を供託すべき旨を命ずることができる。
- The Prime Minister may, when he/she finds it necessary for securing the performance of his/her obligations against the obligees subject to preferential refund, order a registered limited liability audit corporation that has concluded a liability insurance contract of a limited liability audit corporation to deposit all or part of the amount of deposit money to be deposited pursuant to the provisions of paragraph (1), paragraph (2) or paragraph (8) of the preceding Article for which the registered limited liability audit corporation was allowed to refrain from depositing or concluding a contract set forth in paragraph (3).
- 第六十二条第一項の規定による通報をした者がある場合において、その通報に基いて退去強制令書が発付されたときは、法務大臣は、法務省令で定めるところにより、その通報者に対し、五万円以下の金額を報償金として交付することができる。但し、通報が国又は地方公共団体の職員がその職務の遂行に伴い知り得た事実に基くものであるときは、この限りでない。
- If a person furnishes information pursuant to the provisions of Article 62, paragraph (1), and if such information leads to the issuance of a written deportation order, the Minister of Justice may grant such person a reward in an amount not exceeding 50,000 yen pursuant to the provisions of an Ordinance of the Ministry of Justice. However, this shall not apply to cases in which the information was based on facts which an official of the Government or a local public entity learned of in course of executing his/her duties.
- 特定目的会社は、次に掲げる事項について資産流動化計画に定めがある場合に限り、取締役の決定(取締役が数人あるときは、その過半数をもってする決定。以下この条において同じ。)をもって優先資本金の額の減少をすることができる。この場合においては、優先出資の消却に要する金額は、第三項の日における減少する当該優先資本金の額を超えてはならない。
- Only in cases where the Asset Securitization Plan provides for the following matters may a Specific Purpose Company reduce the Amount of Preferred Capital by a decision of the director (in cases where there are two or more directors, a decision made by a majority thereof; hereinafter the same shall apply in this Article). In this case, the amount necessary for the cancellation of Preferred Equity shall not exceed the Amount of Preferred Capital that is to be reduced on the date prescribed in paragraph (3):
- 組織変更時発行株式の引受人(第百一条の九第三号の財産(以下この目において「現物出資財産」という。)を給付する者を除く。)は、同条第四号の期日に、会員金融商品取引所が定めた銀行等(会社法第三十四条第二項に規定する銀行等をいう。)の払込みの取扱いの場所において、それぞれの組織変更時発行株式の払込金額の全額を払い込まなければならない。
- A subscriber for the Shares Issued upon Entity Conversion (excluding a person who delivers the property set forth in Article 101-9(iii) (hereinafter referred to as the 'Property Contributed in Kind' in this Division)) shall, on the date set forth in item (iv) of that Article, pay the full amount to be paid for the respective Shares Issued upon Entity Conversion for which the subscribers respectively subscribed, at the place for handling of the payment such as at Banks (which means the Banks, Etc., prescribed in Article 34(2) of the Companies Act) specified by the Membership-Type Financial Instruments Exchange.
- 国外債発行外国法人と他の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(自己が有する自己の株式等を除く。以下この項から第十一項までにおいて「発行済株式等」という。)の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有する関係がある場合における当該他の法人(次号に掲げる者に該当するものを除く。)
- When there is a relationship between a foreign corporation that issues foreign private bonds and any other corporation whereby either one of the corporations directly or indirectly holds over 50 percent of the total number or total amount of the second corporation's issued shares or capital contributions (excluding shares that either corporation holds in itself; hereinafter referred to as the 'issued shares, etc.' in this paragraph to paragraph (11)), said second corporation (excluding a corporation falling under the category of persons listed in the following item)
- 前項の規定により鉄道 事業者が同項の損失及び費用に相当する額を貸借対照表の資産の部に計上した場合における会社法(平成十七年法律第八十六号)第四百六十一条第二項の規定の 適用については、同項中「の合計額を減じて得た」とあるのは、「及び鉄道事業法第二十条第二項の規定により貸借対照表の資産の部に計上した金額の合計額を 減じて得た」とする。
- As for the application of paragraph 2 of Article 461 of the Company Act (Act No. 86 of 2005) in the case where the Railway Business Operator recorded the amount equivalent to the loss and the cost in the preceding paragraph in the asset section of its balance sheet in accordance with the provision of the said paragraph, , the words 'obtained by reducing the total amount of' shall read as 'obtained by reducing the total amount that is recorded in the asset section of the balance sheet pursuant to the provision of paragraph 2 of Article 20 of the Railway Business Act'.
- 前項の場合において、最終の償還義務者又は手形の振出しを委託した者が振出しの当時支払の停止等があったことを知り、又は過失によって知らなかったときは、第五十六条第一項の規定により否認権を行使する権限を付与された監督委員(以下「否認権限を有する監督委員」という。)又は管財人は、これらの者に再生債務者が支払った金額を償還させることができる。
- In the case referred to in the preceding paragraph, if the final obligor for redemption or the person who had entrusted the drawing of the negotiable instrument knew or was negligent in not knowing, at the time of drawing, the fact that suspension of payments, etc. had taken place, a supervisor empowered to exercise a right of avoidance under the provision of Article 56(1) (hereinafter referred to as a 'supervisor empowered to avoid') or a trustee may have these persons redeem the money paid by the rehabilitation debtor to them.
- 組合の出資一口の金額の減少の無効の訴えについては、会社法第八百二十八条第一項(第五号に係る部分に限る。)及び第二項(第五号に係る部分に限る。)、第八百三十四条(第五号に係る部分に限る。)、第八百三十五条第一項、第八百三十六条から第八百三十九条まで並びに第八百四十六条の規定(監査権限限定組合にあつては、監査役に係る部分を除く。)を準用する。
- With regard to an action for the invalidation of a reduction of the unit amount of the contribution of a cooperative, the provisions of Article 828, paragraph (1) (limited to the portions pertaining to item (v)) and paragraph (2) (limited to the portions pertaining to item (v)), Article 834 (limited to the portions pertaining to item (v)), Article 835, paragraph (1), Articles 836 to 839, and Article 846 (excluding the portions pertaining to company auditors, in the case of a cooperative limiting the audit authority) of the Companies Act shall apply mutatis mutandis.
- 海上保安留置業務管理者は、海上保安被留置者が、自弁物品等を購入し、又は海上保安留置施設における日常生活上自ら負担すべき費用に充てるため、領置されている現金を使用することを申請した場合には、必要な金額の現金の使用を許すものとする。ただし、自弁物品等を購入するための現金の使用の場合において、次の各号のいずれかに該当するときは、この限りでない。
- In cases where a coast guard detainee claims to expend the cash being retained in order to either purchase self-supplied articles, etc. or to apply it to the expenses to be incurred by him/her in the course of his/her daily life in the coast guard detention facility, the coast guard detention services manager shall permit him/her to expend the necessary amount of cash; provided, however, that this shall not apply to the cases where the expenditure of cash for the purchase of self-supplied articles, etc. falls under any of the cases set out under the following items:
- オプションを付与する立場の当事者となるか又は取得する立場の当事者となるかの別、オプションの行使により成立する取引の内容(法第二条第二十二項第三号イに掲げる取引にあっては、売買の別、金融商品の銘柄、数又は金額、価格及び受渡日をいい、同号ロに掲げる取引にあっては、前二号、次号又は第十一号に規定する事項をいう。)、オプションの対価の額及び受渡日
- the party to grant and the party to acquire the Options, the contents of the transaction to be effected by the exercise of the Options (in the case of a transaction listed in Article 2, paragraph (22) item (iii), sub-item (a) of the Act, meaning information as to whether the type of transaction is a sale or purchase, the issues of the Financial Instruments, the volumes or amounts, prices and the date of delivery; and in the case of a transaction listed in sub-item (b) of that item, meaning the matters prescribed in the preceding two items, the following item or item (xi)), the amount of the consideration for the Options and the date of delivery;
- 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;
- 登録有限責任監査法人は、第六項の権利の実行その他の理由により、供託金の額(契約金額を含む。)が第一項の政令で定める額に不足することとなつたときは、内閣府令で定める日から政令で定める期間以内にその不足額につき供託又は第三項の契約の締結(第五十二条の四において単に「供託」という。)を行い、遅滞なく、その旨を内閣総理大臣に届け出なければならない。
- A registered limited liability audit corporation shall, when the amount of deposit money (including the contracted amount) falls short of the amount specified by Cabinet Order as set forth in paragraph (1) due to execution of the right set forth in paragraph (6) or for any other reason, make a deposit or conclude a contract set forth in paragraph (3) (simply referred to as a 'deposit' in Article 52-4) for the shortfall within a period specified by Cabinet Order from a date specified by Cabinet Office Ordinance, and notify the Prime Minister to that effect without delay.
- 前項の規定により同項に規定する二月を被保険者期間として計算することによつて第十四条第三項第一号に規定する受給資格、高年齢受給資格又は特例受給資格を取得した者について、第十七条に規定する賃金日額を算定する場合には、その二月の各月において納付された印紙保険料の額を厚生労働省令で定める率で除して得た額をそれぞれその各月に支払われた賃金額とみなす。
- In the case where the daily amount of wages prescribed in Article 17 is calculated for a person who has obtained recipient qualification, recipient qualification for the elderly or special recipient qualification prescribed in item (i) of paragraph (3) of Article 14 by calculating the two months prescribed in the preceding paragraph as the insured period pursuant to the provisions of the same paragraph, the amount obtained by dividing the amount of the stamp premiums paid in each of those two months by the rate specified by an Ordinance of the Ministry of Health, Labour and Welfare shall be deemed to be the amount of wages paid in each month.
- 破産管財人は、前項の規定による許可があった場合には、次条において読み替えて準用する第百九十六条第一項の規定により配当表を裁判所に提出した後、遅滞なく、届出をした破産債権者に対する配当見込額を定めて、簡易配当の手続に参加することができる債権の総額、簡易配当をすることができる金額及び当該配当見込額を届出をした破産債権者に通知しなければならない。
- Where permission under the provision of the preceding paragraph is granted, a bankruptcy trustee, without delay after submitting the distribution list to the court pursuant to the provision of Article 196(1) as applied mutatis mutandis by replacing the relevant terms and phrases pursuant to the following Article, shall determine the estimated amount of distribution to be given to each holder of filed bankruptcy claim, and give a notice to each holder of filed bankruptcy claim, with regard to the total amount of claims that may enter into the procedure for a simplified distribution, the amount available for a simplified distribution, and said estimated amount of distribution.
- 法第百六十一条第一号の三(国内源泉所得)に規定する政令で定める対価は、土地等(国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。)の譲渡による対価(その金額が一億円を超えるものを除く。)で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。
- The consideration specified by a Cabinet Order prescribed in Article 161(i)-3 (Domestic Source Income) of the Act shall be the consideration for the transfer of land, etc. (land or any right on land, or any building and auxiliary equipment or structure thereof, all of which are located in Japan; hereinafter the same shall apply in this Article) (excluding one that amounts to more than 100 million yen), which is paid by an individual who has received the said land, etc. for the purpose of using it as his/her own residence or his/her relative's residence.
- 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.
- 譲渡事業年度において、第一項第三号ロの外国法人を含む同号ロの内国法人の特殊関係株主等が最初にその内国法人の株式又は出資の譲渡をする直前のその内国法人の発行済株式等の総数又は総額の百分の五(当該事業年度が一年に満たない場合には、百分の五に当該事業年度の月数を乗じたものを十二で除して計算した割合)以上に相当する数又は金額の株式又は出資の譲渡をしたこと。
- In the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b), including the foreign corporation referred to in (b) of the said item, transferred shares or capital contributions which are equivalent to five percent (in the case where the said business year is less than one year, the rate calculated by dividing by 12 the figure obtained by multiplying five percent by the number of months of the said business year) or more of the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the first transfer of the domestic corporation's shares or capital contributions.
- 裁判所は、第二十条、第二十六条若しくは第三十七条の規定に違反した使用者又は第三十九条第六項の規定による賃金を支払わなかつた使用者に対して、労働者の請求により、これらの規定により使用者が支払わなければならない金額についての未払金のほか、これと同一額の付加金の支払を命ずることができる。ただし、この請求は、違反のあつた時から二年以内にしなければならない。
- A court, pursuant to the request of a worker, may order an employer who has violated the provisions of Articles 20, 26 or 37, or an employer who has not paid wages in accordance with the provisions of Article 39, paragraph (6), to pay, in addition to the unpaid portion of the amount that the employer was required to pay under those provisions, an additional payment of that identical amount; provided, however, that such a request shall be made within two years from the date of the violation.
- 被認定者であって施行日前に第四条第一項の認定に係る指定疾病にかかったものが当該指定疾病に起因して施行日から起算して二年以内に死亡した場合において、当該指定疾病に関し支給された医療費及び療養手当の合計額が特別遺族弔慰金の額に満たないときは、当該死亡した者の遺族に対し、特別遺族弔慰金の額から当該合計額を控除した額に相当する金額を救済給付調整金として支給する。
- In the event that a certified person who was afflicted with the designated disease to which the certification pertains of Paragraph 1, Article 4 before the effective date dies of the said designated disease within two years from the effective date , if the total amount of medical expenses and the medical treatment allowance paid for the said designated disease is less than the amount of special survivor condolence money, the amount of money corresponding to the amount obtained by deducting the said total amount from the amount of special survivor condolence money shall be paid to the survivor of the said deceased person as relief benefit adjustment money.
- 会社であつて、その会社 に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超えるもの(第四項において「譲受会社」という。)は、次の各号の一に該当する 場合には、公正取引委員会規則で定めるところにより、あらかじめ営業又は営業上の固定資産(以下この条において「営業等」という。)の譲受けに関する計画 を公正取引委員会に届け出なければならない。
- Any corporation whose sum of the total assets exceeds the amount provided for by a Cabinet Order, which is not less than ten billion yen (referred to in paragraph 4 as 'acquiring corporation') shall pursuant to the provisions of the Rules of the Fair Trade Commission, notify the Fair Trade Commission in advance of its plan with regard to the acquisition of the business or the fixed assets used for the business (hereinafter in this Article 'business, etc.') if any of the following items applies.
- 収受し得る金額その他の特定利益の指標を表示するときは、その指標と同等の水準の特 定利益を実際に収受している者が当該連鎖販売業に係る商品の再販売、受託販売若しくは販売のあつせんをする者又は同種役務の提供若しくは役務の提供のあつ せんをする者の多数を占めることを示す数値を表示するなど、特定利益の見込みについて正確に理解できるように、根拠又は説明を表示すること。
- when indicating the amount of money that can be received or any other indicator of the specified profit, grounds or explanations that enable accurate understanding of the potential specified profit shall be indicated, such as indicating numerical data showing that people who actually receive the same level of specified profit as such indicator constitute a large proportion of persons engaged in the resale, consignment sale, or mediation of sales of the Goods or persons engaged in offering the same kind of services or mediation of offers of such services pertaining to said Multilevel Marketing.
- 当該猶予を受けようとする金額が五十万円を超える場合には、その申請時に提供しようとする国税通則法第五十条各号に掲げる担保の種類、数量、価額及び所在(その担保が保証人の保証であるときは、保証人の名称又は氏名及び本店若しくは主たる事務所の所在地又は住所若しくは居所)その他担保に関し参考となるべき事項(担保を提供することができない特別の事情があるときは、その事情)
- Where said amount for which the corporation intends to receive a grace period for tax payment exceeds 500,000 yen, the type, amount, value and location of the security listed in the items of Article 50 of the Act on General Rules for National Taxes which it intends to provide at the time of filing the application (when the security is a guarantee by a guarantor, the guarantor's name and the location, address or domicile of his/her head office or principal office) and any other matters for reference concerning the security (where there is any special circumstance whereby the corporation cannot provide security, said circumstance).
- 基金事業対象収入額 市町村の介護保険に関する特別会計において計画期間中に収入した金額(第五号の基金事業交付額及び基金事業借入金の額を除く。)の合計額のうち、介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額
- revenue subject to a fund project: the amount which is calculated pursuant to the provisions of a Cabinet Order to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of Borrowings for Fund Project from among the total amount which is received (excluding the amount of grants to a fund project and the amount of Borrowings for Fund Project as set forth in item (v)) during said Plan Term of a special account concerning Long-Term Care Insurance of the Municipality,;
- 各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第四号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の対価の額の合計額の最も高い事業年度における当該合計額の十万分の二に相当する金額
- the amount equivalent to 0.002 percent of the total sum of transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation, in the business year in which such total sum was the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year;
- 債権者が同一の債権の担保として数個の不動産につき抵当権を有する場合において、ある不動産の代価のみを配当すべきときは、抵当権者は、その代価から債権の全部の弁済を受けることができる。この場合において、次順位の抵当権者は、その弁済を受ける抵当権者が前項の規定に従い他の不動産の代価から弁済を受けるべき金額を限度として、その抵当権者に代位して抵当権を行使することができる。
- In cases where an obligee holds mortgages on several immovable properties to secure the same claim, if the proceeds from a particular immovable property alone are to be distributed, the mortgagee may receive the payment of his/her entire claim out of those proceeds. In such cases, subordinated mortgagees may exercise their mortgages in subrogation of that mortgagee, up to the amount that that mortgagee who receives payment would otherwise be entitled to receive from the proceeds of other immovable properties, in accordance with the provisions of the preceding paragraph.
- 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;
- 前項の登録手数料は、国に納める場合にあつては、登録申請書に、登録手数料の金額に相当する額の収入印紙をはつて納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律(平成十四年法律第百五十一号)第三条第一項の規定により同項に規定する電子情報処理組織を使用して登録の申請をするときは、主務省令で定めるところにより、現金をもつて納めることができる。
- In the case where a person pays a registration fee set forth in the preceding paragraph to the national government, he/she shall pay it attaching a revenue stamp of the amount equivalent to the registration fee; provided, however, that in the case where a person applies for registration by a method using an electronic data processing system prescribed in Article 3, paragraph (1) of the Act Concerning Utilization of Information Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of the same paragraph, he/she may pay it in cash pursuant to the provisions of an ordinance of the competent ministry.
- 譲渡年以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資(次号及び次項において「発行済株式等」という。)の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資(当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。)を所有していたこと。
- At any time within three years prior to the final day of the year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b) owned the domestic corporation's issued shares or capital contributions (referred to as 'issued shares, etc.' in the next item and next paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the said specially-related shareholder, etc. is a person listed in paragraph (4)(iii), such issued shares or capital contributions shall be limited to those that belong to partnership property; the same shall apply in the next item and next paragraph).
- 市町村は、第一項の規定にかかわらず、特定入所者が特定介護保険施設等に対し、食事の提供に要する費用又は居住等に要する費用として、食費の基準費用額又は居住費の基準費用額(前項の規定により特定入所者介護サービス費の支給があったものとみなされた特定入所者にあっては、食費の負担限度額又は居住費の負担限度額)を超える金額を支払った場合には、特定入所者介護サービス費を支給しない。
- A Municipality, notwithstanding the provisions of paragraph (1) in a case when a Specified Person Admitted to a Facility paid to a Specified Facility, etc., for Insured Long-Term Care, an amount exceeding the Base Cost for Meal Expense or the Base Costs for Residence (with regard to a Specified Person Admitted to a Facility, one who is deemed to be paid an Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility pursuant to the provisions of the preceding paragraph, Maximum Allowance for Meal Expense, or Maximum Allowance for Residence Expenses) as the expenses necessary for providing meals or for Residence, etc., shall not pay an Allowance for Long-Term Care Service to a Person Admitted to a Specified Facility.
- 役務提供事業者又は販売業者は、特定継続的役務提供に係る前払取引 (特定継続的役務提供に先立つてその相手方から政令で定める金額を超える金銭を受領する特定継続的役務提供に係る取引をいう。次項において同じ。)を行う ときは、経済産業省令で定めるところにより、その業務及び財産の状況を記載した書類を、特定継続的役務提供等契約に関する業務を行う事務所に備え置かなけ ればならない。
- Where a Service Provider or a seller conducts a prepaid transaction pertaining to Specified Continuous Service Offers (a transaction pertaining to Specified Continuous Service Offers where the Service Provider or the seller receives an amount of money exceeding the amount specified by a Cabinet Order from the counterparty prior to the Specified Continuous Service Offers; the same shall apply in the following paragraph), it shall keep documents describing the state of its business and property at an office where the business pertaining to the Contract on Specified Continuous Service Offers, etc. is conducted, pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry.
- 基準日において、その株式又は出資(上場株式等を除く。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the base date, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.
- イに記載した事項により連鎖販売契約が解除されたときは、連鎖販売業を行う者は、連鎖販売加入者(当該連鎖販売契約を締結した日から一年を経過していな い者に限る。以下この号において同じ。)に対し、契約の締結及び履行のために通常要する費用の額及び次に掲げる額を合算した額にこれに対する法定利率によ る遅延損害金の額を加算した金額を超える額の金銭の支払を請求することができないこと。
- Statement that, where a Multilevel Marketing Contract has been rescinded pursuant to the matter described in (a), the person conducting Multilevel Marketing may not demand that the New Multilevel Marketing Distributor (limited to a person who has concluded said Multilevel Marketing Contract within the past one year; hereinafter the same in this item) pays an amount of money that exceeds the total of the sum of costs normally required for concluding and performing a contract and the following amounts and the amount of the relevant delay damages based on the statutory interest rate
- 業務提供誘引販売業を行う者は、その業務提供誘引販売業に係る業 務提供誘引販売契約の締結をした場合において、その業務提供誘引販売契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、次 の各号に掲げる場合に応じ当該各号に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払をその相手方に対して請求 することができない。
- Where a seller or a person conducting Business Opportunity Related Sales has concluded a Business Opportunity Related Sales Contract pertaining to the Business Opportunity Related Sales, if the Business Opportunity Related Sales Contract was rescinded, it may not demand that the Counterparty pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 意匠権又は意匠登録を受ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の意匠権又は意匠登録を受ける権利について第一項又は第二項の規定により納付すべき手数料(政令で定めるものに限る。)は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
- Where the State has joint ownership of a design right or a right to obtain a design registration with a person other than the State, and the portion of their respective shares of said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order) shall be determined as the sum of the provided fees multiplied by the ratios of the shares of each person other than the State, and, the person(s) other than the State shall pay such amounts.
- 法第六十六条の七第一項の規定の適用を受ける事業年度(以下この項において「適用事業年度」という。)終了の日までに当該課税対象年度の所得に対して課された外国法人税の額(第四項又は第三十九条の百十八第四項の規定により法第六十六条の七第一項又は第六十八条の九十一第一項の規定の適用を受けることを選択したものに限る。以下この項において同じ。)の合計額について前項の規定により計算した金額
- The amount calculated pursuant to the provisions of the preceding paragraph regarding the sum of the amount of foreign corporation taxes that were imposed on income for the relevant taxable business year by the final day of a business year subject to the provisions of Article 66-7, paragraph (1) of the Act (hereinafter referred to as the 'applicable business year' in this paragraph) (such amount of foreign corporation taxes shall be limited to those to which the provisions of Article 66-7, paragraph (1) or Article 68-91, paragraph (1) of the Act, pursuant to the provisions of paragraph (4) or Article 39-118, paragraph (4); hereinafter the same shall apply in this paragraph)
- 元本の確定後において現に存する債務の額が根抵当権の極度額を超えるときは、他人の債務を担保するためその根抵当権を設定した者又は抵当不動産について所有権、地上権、永小作権若しくは第三者に対抗することができる賃借権を取得した第三者は、その極度額に相当する金額を払い渡し又は供託して、その根抵当権の消滅請求をすることができる。この場合において、その払渡し又は供託は、弁済の効力を有する。
- If the amount of the obligations actually in existence after the principal is fixed exceeds the maximum amount of the Revolving Mortgage, a person who created his/her Revolving Mortgage to secure obligations of others or a third party who acquired ownership, superficies, emphyteusis or a lease that can be asserted against any third party with respect to the Mortgaged Immovable Properties, may request the extinction of that Revolving Mortgage by tendering or depositing an amount equivalent to that maximum amount. In such cases, that tender or deposit shall have the effect of payment.
- 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.
- 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;
- 譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資(次号及び次項において「発行済株式等」という。)の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資(当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。)を所有していたこと。
- At any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b) owned the domestic corporation's issued shares or capital contributions (referred to as 'issued shares, etc.' in the next item and next paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the said specially-related shareholder, etc. is a person listed in paragraph (4)(iii), such issued shares or capital contributions shall be limited to those that belong to partnership property; the same shall apply in the next item and next paragraph);
- 市町村は、第一項の規定にかかわらず、特定入所者が特定介護予防サービス事業者に対し、食事の提供に要する費用又は滞在に要する費用として、食費の基準費用額又は滞在費の基準費用額(前項の規定により特定入所者介護予防サービス費の支給があったものとみなされた特定入所者にあっては、食費の負担限度額又は滞在費の負担限度額)を超える金額を支払った場合には、特定入所者介護予防サービス費を支給しない。
- A Municipality, notwithstanding the provisions of paragraph (1) in a case when Specified Person Admitted to a Facility pays to a Long-Term Care Preventive Service Specified Provider the amount exceeding the Base Cost for Meal Expense or the Base Costs for Room and Board (with regard to a Specified Person Admitted to a Facility that was deemed to be paid an Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility pursuant to the provisions of the preceding paragraph, the Maximum Allowance for Meal Expense or the Maximum Allowance for Stay Expense) as the expenses necessary of providing meals or for stay, shall not pay the Allowance for Long-Term Care Preventive Service of a Person Admitted to a Specified Facility.
- 第一項及び前項の規定は、特殊関係株主等である連結法人に係る同項に規定する特定外国法人がその本店又は主たる事務所の所在する国又は地域において固定施設を有するものである場合であつて、各事業年度においてその行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合に該当するときは、当該特定外国法人のその該当する事業年度に係る適用対象留保金額については、適用しない。
- Where a specified foreign corporation prescribed in the preceding paragraph related to a consolidated corporation that is a specially-related shareholder, etc. has a fixed facility in the state or territory where its head office or principal office is located, and falls under any of the cases listed in the following items depending on the type of business listed in the following items to which its principal business corresponds in each business year, the provisions of paragraph (1) and the preceding paragraph shall not apply to the eligible retained income of the said specified foreign corporation for the relevant business year:
- この契約により、ユニヴァーサル社からは撮影・照明等の機材、現像機材、特殊撮影機材等、当時の金額で20万ドルに相当する供与を受け、また半年交代で3-4名の技術スタッフ派遣を受け、阪妻プロからは毎年男女優1名ずつをユニヴァーサル・シティ (カリフォルニア州)に派遣、見学および必要に応じては出演も可能、太秦撮影所製作の映画をユニヴァーサル社が世界配給も可能、という壮大な計画を立花は発表した。
- Under this agreement, according to Tachibana, Universal was obliged to provide filming and lighting, development and special filming equipment equivalent to two-hundred thousand dollars at the time, as well as dispatch three to four technical staff members, while Bantsuma Puro obtained the right to dispatch an actor and an actress every year to Universal City (California), have them appear in films if necessary and distribute films produced at Uzumasa Studio through Universal.
- 捕虜収容所長は、給付対象捕虜等から、第五十九条の規定により使用し、又は摂取することを許された物品の購入(次項において「自弁物品の購入」という。)のため、捕虜等抑留給付金の支給を受けることを希望する旨の申出があったときは、基礎的給付金にあっては当該申出のあった日の属する月の月額及び業務従事報奨金にあっては当該申出のあった日の属する月の前月における金額の合計額の範囲内で支給するものとする。
- In the cases where a prisoners of war, etc. as benefit recipients requests to receive the benefits for internment of prisoners of war, etc. for the purchase of articles permitted for use or consumption pursuant to the provision of Article 59 (referred to as "purchase of self-supplied articles" in the following paragraph), the prisoner of war camp commander shall pay him/her within the total amount of the basic benefit in the month of the day they requested, and the amount of the incentive remuneration for engaging in works in the previous month of the month of the day they requested.
- 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):
- 法第二条第二十二項第三号又は第四号に掲げる取引 オプションを付与する立場の当事者となるか又は取得する立場の当事者となるかの別、オプションの行使により成立する取引の内容(法第二条第二十二項第三号イに掲げる取引にあっては、売買の別、金融商品の銘柄、数又は金額、価格及び受渡日をいい、同号ロに掲げる取引にあっては、前二号、次号又は第十一号に規定する事項をいう。)、オプションの対価の額及び受渡日
- transactions listed in Article 2, paragraph (22), item (iii) or (iv) of the Act: the party to grant and the party to acquire the Options, the contents of the transaction to be effected by the exercise of the Options (in the case of a transaction listed in Article 2, paragraph (22) item (iii), sub-item (a) of the Act, meaning information as to whether the type of transaction is a sale or purchase, the issues of the Financial Instruments, the volumes or amounts, prices and the date of delivery; and in the case of a transaction listed in sub-item (b) of that item, meaning the matters prescribed in the preceding two items, the following item or item (xi)), the amount of the consideration for the Options and the date of delivery;
- 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;
- 譲渡事業年度開始の日の前日において、その株式又は出資(上場株式等を除く。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.
- その本店所在地国以外の国又は地域に所在する法人から受ける配当等の額でその有する株式等(株式又は出資をいう。以下この節において同じ。)の数又は金額の当該法人の発行済株式又は出資(自己が有する自己の株式等を除く。)の総数又は総額(以下この節において「発行済株式等」という。)のうちに占める割合が当該本店所在地国の法令に定められた割合以上であることを要件として課税標準に含まれないこととされるもの
- The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which is not to be included in the foreign corporation tax base, on the condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by the laws and regulations of said state of the head office
- The amount of a dividend, etc. received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning the shares or capital contributions; hereinafter the same shall apply in this Section) held by the affiliated foreign company out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office
- The amount of a dividend, etc. to be received from a corporation located in a state or territory other than the state of the head office, which shall not be included in the foreign corporation tax base on condition that the ratio of the shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this Section) held by the foreign affiliated person out of the total number or total amount of said corporation's issued shares or capital contributions (excluding shares that said corporation holds in itself) (hereinafter referred to as the 'issued shares, etc.' in this Section) is not less than the ratio specified by said laws and regulations of the state of the head office
- 第五十六条第一項若しくは第五十六条の二第五項の規定に違反して出資一口の金額を減少し、又は第五十七条の二の二第五項において準用する第五十六条第一項の規定若しくは第五十七条の二の二第五項、第六十三条の四第四項、第六十三条の五第六項若しくは第六十三条の六第四項において準用する第五十六条の二第五項の規定に違反して共済事業の全部若しくは一部の譲渡、共済事業に係る財産の移転若しくは組合の合併をしたとき。
- When, in violation of the provisions of Article 56, paragraph (1) or Article 56-2, paragraph (5), having reduced the unit amount of contribution or, in violation of the provisions of Article 56-2, paragraph (5) as applied mutatis mutandis pursuant to Article 56, paragraph (1) as applied mutatis mutandis pursuant to Article 57-2-2, paragraph (5) or the provisions of Article 57-2-2, paragraph (5), Article 63-4, paragraph (4), Article 63-5, paragraph (6), or Article 63-6, paragraph (4), having transferred all or part of the mutual aid activities, transferred the property pertaining to the mutual aid activities, or carried out a merger of the cooperative
- 貸金業者は、保証業者との間で根保証契約(一定の範囲に属する不特定の貸付けに係る債務を主たる債務とする保証契約をいう。以下この項において同じ。)を締結しようとする場合において、当該根保証契約が主たる債務の金額又は主たる債務に係る貸付けの契約期間に照らして不適切と認められる極度額又は保証期間を定める根保証契約として内閣府令で定めるものに当たるものであるときは、当該根保証契約を締結してはならない。
- A Money Lender shall not, when concluding a Contract for a Revolving Guarantee (meaning a guarantee contract the principal obligation of which is the obligation of one or more unidentified loans within a certain scope; hereinafter the same shall apply in this paragraph) with a Guarantee Business Operator, conclude a Contract for a Revolving Guarantee if such contract falls under one that provides a maximum amount or a guarantee period which is found to be inappropriate in light of the amount of the principal obligation or the period of the loan contract pertaining to the principal obligation as specified by a Cabinet Office Ordinance.
- 経済産業大臣は、第二条 第一項第二号若しくは第三項、第六条第四項、第九条第一項第三号、第二十四条第一項第三号、第二十六条第三項第一号、第三十四条第四項、第四十条の二第二 項第四号、第四十一条第一項第一号(金額に係るものに限る。)、第四十九条第二項第一号ロ若しくは第二号、第五十二条第三項又は第六十六条第二項の政令の 制定又は改廃の立案をしようとするときは、消費経済審議会に諮問しなければならない。
- When the Minister of Economy, Industry and Trade intends to propose enactment, revision, or abolishment of a Cabinet Order under Article 2 (1) (ii) or (3), Article 6 (4), Article 9 (1) (iii), Article 24 (1) (iii), Article 26 (3) (i), Article 34 (4), Article 40-2 (2) (iv), Article 41 (1) (i) (limited to the provisions pertaining to the amount of money), Article 49 (2) (i) (b) or (ii), Article 52 (3), or Article 66 (2), he/she shall consult with the Consumer Affairs Council.
- 投資法人が投資口の分割又は投資口の併合をすることにより投資口の口数に一口に満たない端数が生ずるときは、その端数の合計数(その合計数に一に満たない端数が生ずる場合にあつては、これを切り捨てるものとする。)に相当する口数の投資口を、公正な金額による売却を実現するために適当な方法として内閣府令で定めるものにより売却し、かつ、その端数に応じてその売却により得られた代金を投資主に交付しなければならない。
- When an Investment Corporation produces any fraction which is less than one unit of Investment Equity in the number of units of Investment Equity by splitting or consolidating Investment Equity, the Investment Corporation shall sell the number of units of Investment Equity equivalent to the total sum of those fractions by the method specified by a Cabinet Office Ordinance as appropriate for realizing the sale of Investment Equity at a fair price, and shall deliver the proceeds of that sale to the Investors in proportion to the fractions attributed thereto.
- 法第四十条の十第四項第一号に掲げる事業を主として行う特定外国法人に係る特殊関係株主等に該当する連結法人(当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人)の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国法人に係る特殊関係株主等に該当する者及び前二号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the number or the amount of the total issued shares, etc. of a consolidated corporation falling under the category of a specially-related shareholder, etc. (where said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of said Article that is the consolidated parent corporation of said consolidated corporation) of a specified foreign corporation that is mainly engaged in business listed in Article 40-10, paragraph (4), item (i) of the Act (excluding a person falling under the category of a specially-related shareholder, etc. of said specified foreign corporation and a person falling under the category of persons listed in the preceding two items)
- 株券の発行者である会社の取引関係者(当該会社の指定する当該会社と取引関係にある者をいう。以下この号において同じ。)が当該会社の他の取引関係者と共同して当該会社の株券の買付け(金融商品取引業者に媒介、取次ぎ又は代理の申込みをして行うものに限る。)を、一定の計画に従い、個別の投資判断に基づかず、継続的に行うことを約する契約(各取引関係者の一回当たりの拠出金額が百万円に満たないものに限る。)に基づく権利
- rights based on a contract under which Business Associates of a company that issues share certificates (meaning persons who are designated by said company as business associates of said company; hereinafter the same shall apply in this item) promise to purchase (limited to purchases made through applying for intermediation, brokerage or agency to a Financial Instruments Specialist) the share certificates of said company on a continual basis, jointly with the other Business Associates of said company, according to a certain plan, without depending on an individual investment decision (limited to a contract wherein each Business Associate is to contribute less than one million yen on each occasion).
- 法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人(当該連結法人が連結子法人である場合には、当該連結法人に係る連結親法人)の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (where said consolidated corporation is a consolidated subsidiary corporation, a consolidated parent corporation related to said consolidated corporation) which pertains to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 66-6, paragraph (4), item (i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the preceding two items who is a person with a relationship to said specified foreign subsidiary, etc.)
- この政令の施行の際現に金についての許可を受けている商品取引員に係る法第四十九条第一項の基準額は、売買取引開始日(その日がこの政令の施行の日から起算して三月を経過する日(以下「経過日」という。)前である場合は、経過日)の前日までの間は、改正後の商品取引所法施行令(以下「新令」という。)第五条の規定にかかわらず、改正前の商品取引所法施行令(以下「旧令」という。)別表第二の東京金取引所の項に掲げる金額とする。
- The standard amount under Article 49, paragraph (1) of the Act pertaining to a Futures Commission Merchant who has received a 'License with regard to Gold' at the time of the enforcement of this Cabinet Order shall be the amount set forth in the row relating to the Tokyo Gold Exchange in appended table 2 of the Order for Enforcement of the Commodity Exchange Act prior to the revision (hereinafter referred to as the 'Former Order') until the day preceding the Commencement Date of Buying and Selling Transactions (in the case where this date is prior to the date on which three months have elapsed from the day of the enforcement of this Cabinet Order [hereinafter referred to as the 'Elapsed Date'], the Elapsed Date), notwithstanding the provisions of Article 5 of the Order for Enforcement of the Commodity Exchange Act after the revision (hereinafter referred to as the 'New Order').
- 製造時等検査を受けようとする者その他の利害関係人は、登録製造時等検査機関が製造時等検査に関し生じた損害を賠償するために必要な金額を担保することができる保険契約(以下この項において「損害保険契約」という。)を締結しているときは、登録製造時等検査機関の業務時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号及び第四号の請求をするには、登録製造時等検査機関の定めた費用を支払わなければならない。
- When a registered manufacturing inspection, etc., agency insures against loss caused by the inspection, any person who intends to undergo manufacturing inspection, etc., and other interested person may request items listed as follows anytime in the office hours of the registered manufacturing inspection, etc., agency. However, for the request of item (ii) and (iv), one shall pay expenses set by the said agency.
- 金融商品取引業者は、内閣府令で定めるところにより、第二十九条の四第一項第四号の政令で定める金額に達するまでは、その金融商品取引業を行うため国内に設けるすべての営業所又は事務所(次項及び次条において「すべての営業所又は事務所」という。)の業務に係る利益の額に十分の一を超えない範囲内で内閣府令で定める率を乗じた額以上の額を、損失準備金としてその国内における主たる営業所又は事務所において積み立てなければならない。
- A Financial Instruments Business Operator shall, pursuant to the provisions of a Cabinet Office Ordinance, lay aside at its principal business offices or offices in Japan the reserve for loss in an amount not less than the amount obtained by multiplying the amount of profits pertaining to the business conducted at all business offices or offices which have been established within Japan for performing the Financial Instruments Business (hereinafter referred to as 'All Business Offices or Offices' in the following paragraph and following Article), by the ratio specified by a Cabinet Office Ordinance within the range not exceeding one tenth, until such amount reaches the amount specified by a Cabinet Order under Article 29-4(1)(iv).
- 特定外国子会社等につきその課税対象年度の所得に対して課された外国法人税の額のうち、法第六十六条の七第一項の規定により当該特定外国子会社等に係る内国法人が納付する同項に規定する控除対象外国法人税の額(以下この条において「控除対象外国法人税の額」という。)とみなされる金額は、次の各号に掲げる外国法人税の区分に応じそれぞれその内国法人の当該各号に定める事業年度においてその内国法人が納付することとなるものとみなす。
- Out of the amount of foreign corporation taxes that were imposed on a specified foreign subsidiary, etc. on its income for a taxable business year, the amount deemed to be the amount of creditable foreign corporation taxes prescribed in Article 66-7, paragraph (1) of the Act that shall be paid by a domestic corporation related to said specified foreign subsidiary, etc., pursuant to the provisions of said paragraph, (hereinafter referred to as the 'amount of creditable foreign corporation taxes' in this Article) shall be deemed to be payable by the domestic corporation in a business year specified respectively in the following items for the category of foreign corporation taxes listed in the relevant items:
- 基本手当の日額は、賃金日額に百分の五十(二千百四十円以上四千二百十円未満の賃金日額(その額が第十八条の規定により変更されたときは、その変更された額)については百分の八十、四千二百十円以上一万二千二百二十円以下の賃金日額(その額が同条の規定により変更されたときは、その変更された額)については百分の八十から百分の五十までの範囲で、賃金日額の逓増に応じ、逓減するように厚生労働省令で定める率)を乗じて得た金額とする。
- The daily amount of the basic allowance shall be an amount obtained by multiplying the daily amount of wages by 50 percent (for daily amounts of wages from 2,140 yen up to less than 4,210 yen (when those amounts have been revised pursuant to the provisions of Article 18, the revised amounts), 80 percent; and for daily amounts of wages from 4,210 yen up to not more than 12,220 yen (when those amounts have been revised pursuant to the provisions of Article 18, the revised amounts), the percentage specified by an Ordinance of the Ministry of Health, Labour and Welfare, gradually decreasing within the range of 80 percent to 50 percent, in accordance with the increase in the daily amount of wages).
- 連鎖販売業を行う者 は、第一項の規定により連鎖販売契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときにおいても、契約の締結及び履行のために通常要する 費用の額(次の各号のいずれかに該当する場合にあつては、当該額に当該各号に掲げる場合に応じ当該各号に定める額を加算した額)にこれに対する法定利率に よる遅延損害金の額を加算した金額を超える額の金銭の支払を連鎖販売加入者に対して請求することができない。
- Where a Multilevel Marketing Contract has been rescinded pursuant to Paragraph 1, the person conducting Multilevel Marketing may not demand that the New Multilevel Marketing Distributor pays an amount of money that exceeds the total of the amount of costs normally required for concluding and performing a contract (where the case falls under any of the following items, said amount plus the amount specified in the following items according to the respective cases listed therein) and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 販売業者又は役務提供事業者は、第五条第一項各号のいずれかに該当する売 買契約又は役務提供契約の締結をした場合において、その売買契約又はその役務提供契約が解除されたときは、損害賠償額の予定又は違約金の定めがあるときに おいても、次の各号に掲げる場合に応じ当該各号に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は 役務の提供を受ける者に対して請求することができない。
- Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 5 (1), if the sales contract or the Service Contract was rescinded, it may not demand that the purchaser or the service recipient pays an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 設立時出資金額 新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所(新設合併消滅会員商品取引所の会員に交付する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所をいう。以下この条において同じ。)がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所(非対価交付消滅会員商品取引所を除く。)の出資金の額の合計額)
- the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver [which means a Member Commodity Exchange Dissolved in a Consolidation-Type Merger where there is no consideration of the Consolidation-Type Merger to be delivered to Members of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger; hereinafter the same shall apply in this Article], the amount shall be the sum total of the amounts of the contributions of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger [excluding any Dissolving Member Commodity Exchange with no consideration to deliver] immediately prior to the Consolidation-Type Merger);
- 販売業者又は役務提供事業者は、第十九条第一項各号のいずれかに該当 する売買契約又は役務提供契約の締結をした場合において、その売買契約又はその役務提供契約が解除されたときは、損害賠償額の予定又は違約金の定めがある ときにおいても、次の各号に掲げる場合に応じ当該各号に定める額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入 者又は役務の提供を受ける者に対して請求することができない。
- Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 19 (1), if the sales contract or the Service Contract was rescinded, it may not demand the purchaser or the service recipient to pay an amount of money that exceeds the total of the amount specified in the following items according to the respective cases listed therein and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty:
- 政府は、法人に対する政府の財政援助の制限に関する法律(昭和二十一年法律第二十四号)第三条の規定にかかわらず、国会の議決を経た金額の範囲内で、支払基金による第百二十五条第一項の介護給付費交付金及び第百二十六条第一項の地域支援事業支援交付金の円滑な交付のために必要があると認めるときは、前条の規定による支払基金の長期借入金、短期借入金又は債券に係る債務について、必要と認められる期間の範囲において、保証することができる。
- The national government, notwithstanding the provisions of Article 3 of the Act Concerning Restrictions on Financial Assistance by the Government to Corporations (Act No. 24 of 1946), when it determines necessary for efficient payments by the Payment Fund of the grants for Long-Term Care Benefits pursuant to the provisions of Article 125, paragraph (1) and supporting grants for Community Support Projects pursuant to the provisions of Article 126, paragraph (1), may provide guarantees within the scope of the period that is determined to be necessary with regard to liabilities pertaining to long-term debt, short-term debt, or bonds of the Payment Fund pursuant to the provisions of the preceding paragraph.
- 委託者保護基金は、認定商品取引員の一般委託者の請求に基づいて、前条第一項の規定により公告した日において現に当該一般委託者が当該認定商品取引員に対して有する債権(当該一般委託者の委託者資産に係るものに限る。)であつて委託者保護基金が政令で定めるところにより当該認定商品取引員による円滑な弁済が困難であると認めるもの(以下「補償対象債権」という。)につき、主務省令で定めるところにより算出した金額の支払を行うものとする。
- Based on a request by a General Customer of a Recognized Futures Commission Merchant, a Consumer Protection Fund shall pay an amount calculated pursuant to the provisions of an ordinance of the competent ministry with respect to the claims which said General Customer had held against said Recognized Futures Commission Merchant on the day a public notice was given pursuant to the provisions of paragraph (1) of the preceding Article (limited to those pertaining to Customer Assets of said General Customer) and which the Consumer Protection Fund finds it difficult for said Recognized Futures Commission Merchant to repay smoothly, pursuant to the provisions of a Cabinet Order (hereinafter referred to as the 'Claims Subject to Compensation').
- 外国投資家は、対内直接投資等(相続、遺贈、法人の合併その他の事情を勘案して政令で定めるものを除く。以下この条において同じ。)のうち第三項の規定による審査が必要となる対内直接投資等に該当するおそれがあるものとして政令で定めるものを行おうとするときは、政令で定めるところにより、あらかじめ、当該対内直接投資等について、事業目的、金額、実行の時期その他の政令で定める事項を財務大臣及び事業所管大臣に届け出なければならない。
- When a foreign investor intends to make an inward direct investment, etc. (excluding those specified by Cabinet Order by taking into consideration inheritance, testamentary gift, merger of juridical persons or other circumstances; hereinafter the same shall apply in this article) specified by Cabinet Order as being likely to fall under inward direct investment, etc., which requires examination pursuant to paragraph 3, he/she shall notify in advance, pursuant to the provisions of Cabinet Order, the Minister of Finance and the minister having jurisdiction over the business of the business purpose, amount, time of making the investment, etc. and other matters specified by Cabinet Order in regard to the inward direct investment, etc.
- 基金は、認定金融商品取引業者の一般顧客の請求に基づいて、前条第一項の規定により公告した日において現に当該一般顧客が当該認定金融商品取引業者に対して有する債権(当該一般顧客の顧客資産に係るものに限る。)であつて基金が政令で定めるところにより当該認定金融商品取引業者による円滑な弁済が困難であると認めるもの(以下「補償対象債権」という。)につき、内閣府令・財務省令で定めるところにより算出した金額の支払を行うものとする。
- Based on a request by a General Customer of a Recognized Financial Instruments Business Operator, a Fund shall make payment of an amount calculated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance with regard to the claims which said General Customer had held against said Recognized Financial Instruments Business Operator on the day a public notice was given under the provisions of paragraph (1) of the preceding Article (limited to those pertaining to Customer Assets of said General Customer), which the Fund finds it difficult for said Recognized Financial Instruments Business Operator to smoothly pay pursuant to the provisions of a Cabinet Order (hereinafter referred to as 'Claims Subject to Compensation').
- 外国法人が旧株(当該外国法人が有していた株式をいう。)を発行した内国法人の行つた法第六十八条の三第二項に規定する特定分割型分割により同項に規定する特定外国親法人の株式の交付を受けた場合において、当該外国法人の法人税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につき、同項の規定により読み替えられた同法第六十一条の二第四項の規定に準じて計算するときは、法人税法施行令第百八十八条第一項第十七号の規定は、適用しない。
- Where a foreign corporation has, as a result of a specified a split-off-type company split prescribed in Article 68-3, paragraph (2) of the Act which was implemented by a domestic corporation to which said corporation issued old shares (meaning shares that were held by said corporation), been provided with shares of a specified foreign parent corporation prescribed in said paragraph, the provisions of Article 188, paragraph (1), item (xvii) of the Order for Enforcement of the Corporation Tax Act shall not apply to the calculation made, with regard to the amount of said foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Corporation Tax Act, in accordance with the provisions of Article 61-2, paragraph (4) of said Act whose terms are replaced under the provisions of said paragraph.
- 主務大臣は、指定副産物事業者であって、その供給に係るエネルギーの供給量又はその施工に係る建設工事の施工金額が政令で定める要件に該当するものの当該指定副産物に係る再生資源の利用の促進が第三十四条第一項に規定する判断の基準となるべき事項に照らして著しく不十分であると認めるときは、当該指定副産物事業者に対し、その判断の根拠を示して、当該指定副産物に係る再生資源の利用の促進に関し必要な措置をとるべき旨の勧告をすることができる。
- The competent minister may, when he/she finds the manner in which a Specified By-product Business Operator whose amount of energy supply or price of Construction Work meets the requirements specified by Cabinet Order promotes the utilization of Recyclable Resources pertaining to the Specified By-product to be significantly lacking in light of the standards of judgment prescribed in Article 34, paragraph 1, recommend the Specified By-product Business Operator to take necessary measures for the promotion of utilization of Recyclable Resources pertaining to the Specified By-product, while presenting the grounds for his/her judgment.
- 法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人(以下第三項までにおいて「特定外国法人」という。)に係る控除未済課税済配当等の額(特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。)を有する外国関係法人とする。
- The affiliated foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16, paragraphs (2) to (4), pursuant to the provisions of Article 39-20-10, paragraph (2)).
- 自己株式の処分の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該自己株式に係る株主に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該株式会社が株券発行会社であるときは、当該株式会社は、当該株主に対し、当該金銭の支払をするのと引換えに、当該自己株式に係る旧株券を返還することを請求することができる。
- When a judgment upholding a claim relating to an action seeking invalidation of a disposition of Treasury Shares becomes final and binding, the relevant Stock Company shall pay, to shareholders of such Treasury Shares as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company is a Company Issuing Share Certificates, the Stock Company may request such shareholders to return the old share certificates representing such Treasury Shares in exchange for the payment of such monies.
- 第一項及び前項の規定にかかわらず、その航行に際し燃料油を用いることを要しない一般船舶に係る保障契約は、第一項第二号に掲げる損害をてん補する保険契約又はその費用の支払を担保する契約とし、かつ、当該契約において一般船舶所有者等の同号に掲げる損害をてん補するための保険金額又は当該一般船舶の撤去その他の措置に要する費用の支払が担保されている額が、当該契約に係る一般船舶ごとに、責任限度額に相当する額に満たないものであつてはならない。
- Notwithstanding the provision of paragraph 1 and the preceding paragraph, the Contract on Insurance or Other Financial Security pertaining to a General Ship that does not require to use Bunker Oil for its navigation shall be an insurance contract that covers the damage listed in item 2 of paragraph 1 or a contract that secures the payment of the cost, and the amount of insurance to cover the damage of Owner of General Ship listed in the said item or the amount for which the payment of cost required for removing the said general ship or taking other measures is secured shall not be less than the amount equivalent to the Amount of Limit of Liability for each General Ship pertaining to the Contract.
- 実用新案権又は実用新案登録を受ける権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の実用新案権又は実用新案登録を受ける権利について第一項又は第二項の規定により納付すべき手数料(実用新案技術評価の請求の手数料以外の政令で定める手数料に限る。)は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
- Where the State has joint ownership of a utility model right or a right to obtain a utility model registration with person(s) other than the State, and the portion of their respective shares of said rights has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable buy the State and other persons for their utility model right or right to obtain a utility model registration under paragraph (1) or (2) (limited to those provided by Cabinet Order excluding the fees for the petition for Utility Model Technical Opinion) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum.
- 政府は、次の各号のいずれかに該当する事故について保険給付を行つたときは、厚生労働省令で定めるところにより、業務災害に関する保険給付にあつては労働基準法の規定による災害補償の価額の限度で、通勤災害に関する保険給付にあつては通勤災害を業務災害とみなした場合に支給されるべき業務災害に関する保険給付に相当する同法の規定による災害補償の価額の限度で、その保険給付に要した費用に相当する金額の全部又は一部を事業主から徴収することができる。
- When the government has paid insurance benefits in relation to an accident which falls under any of the following items, it may collect from the employer, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, the whole or a part of the amount of money equivalent to the amount incurred to pay the insurance benefits, up to the limit of, in the case of insurance benefits in respect of an employment injury, the value of accident compensation under the provisions of the Labor Standards Act, and up to the limit of, in the case of insurance benefits in respect of a commuting injury, the value of accident compensation under the provisions of said Act equivalent to the insurance benefits in respect of an employment injury payable where a commuting injury is deemed to be an employment injury:
- 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;
- 法第五条第二項に 規定する場合であつて、当該売買契約に係る指定商品若しくは指定権利の代金又は当該役務提供契約に係る指定役務の対価の総額が法第九条第一項第三号の政令 で定める金額に満たない場合において、その売買契約若しくは役務提供契約の申込みの撤回又はその売買契約若しくは役務提供契約の解除を行うことができない こととするときは、第一項の書面には、その契約の申込みの撤回又は契約の解除を行うことができない旨を記載しなければならない。
- Where, in the case prescribed in Article 5(2) of the Act, the total amount of charge for Designated Goods or the Designated Rights pertaining to the sales contract or the consideration for Designated Services pertaining to the Service Contract does not reach the amount specified by a Cabinet Order referred to in Article 9(1)(iii) of the Act, if the seller or the Service Provider wishes to prohibit the Purchasing Party from withdrawing the application for or rescinding the sales contract or the Service Contract, the seller or the Service Provider shall include the fact that the Purchasing Party may not withdraw the application for or rescind the contract in the document referred to in Paragraph 1.
- 国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法
- The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for said transaction with a foreign affiliated person by a consolidated corporation set forth in Article 68-88, paragraph (1) of the Act or a foreign affiliated person prescribed in said paragraph who is the foreign affiliated person of said consolidated corporation, is to be attributed to said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to said income
- 主務大臣は、特定再利用事業者であって、その製造に係る製品の生産量又はその施工に係る建設工事の施工金額が政令で定める要件に該当するものの当該特定再利用業種に係る再生資源又は再生部品の利用が第十五条第一項に規定する判断の基準となるべき事項に照らして著しく不十分であると認めるときは、当該特定再利用事業者に対し、その判断の根拠を示して、当該特定再利用業種に係る再生資源又は再生部品の利用に関し必要な措置をとるべき旨の勧告をすることができる。
- The competent minister may, when he/she finds the manner in which a Designated Resources-Reutilizing Business Operator whose production quantity or price of Construction Work meets the requirements specified by Cabinet Order utilizes Recyclable Resources or Reusable Parts pertaining to the Designated Resources-Reutilizing Industry to be significantly lacking in light of the standards of judgment prescribed in Article 15, paragraph 1, recommend the Designated Resources-Reutilizing Business Operator to take necessary measures for the utilization of Recyclable Resources or Reusable Parts pertaining to the Designated Resources-Reutilizing Industry, while presenting the grounds for his/her judgment.
- 法第十九条第二項 に規定する場合であつて、当該売買契約に係る指定商品若しくは指定権利の代金又は当該役務提供契約に係る指定役務の対価の総額が法第二十四条第一項第三号 の政令で定める金額に満たない場合において、その売買契約若しくは役務提供契約の申込みの撤回又はその売買契約若しくは役務提供契約の解除を行うことがで きないこととするときは、第一項の書面には、その契約の申込みの撤回又は契約の解除を行うことができない旨を記載しなければならない。
- Where, in the case prescribed in Article 19(2) of the Act, the total amount of charge for Designated Goods or the Designated Rights pertaining to the sales contract or the consideration for Designated Services pertaining to the Service Contract does not reach the amount specified by a Cabinet Order referred to in Article 24(1)(iii) of the Act, if the seller or the Service Provider wishes to prohibit the Purchasing Party from withdrawing the application for or rescinding the sales contract or the Service Contract, the seller or the Service Provider shall include the fact that the Purchasing Party may not withdraw the application for or rescind the contract in the document referred to in Paragraph 1.
- 第二項又は第三項の場合において、第二項の会員等又は第三項の取次者(以下この項及び第九項において「会員等又は取次者」という。)は、主務省令で定めるところにより、主務大臣の承認を受けて、銀行その他の主務省令で定める金融機関(以下この条において「銀行等」という。)と当該会員等又は取次者のために所要の取引証拠金に相当する金額が商品取引所の指示に応じて当該商品取引所に預託される旨の契約を締結して、その旨を当該商品取引所に届け出ることができる。
- In the case referred to in paragraph (2) or (3), a Member, etc. under paragraph (2) or an Intermediary under paragraph (3) (hereinafter referred to as a 'Member, etc. or Intermediary' in this paragraph and paragraph (9)) may, by gaining the approval of the competent minister, conclude a contract with a bank or other financial institution specified by an ordinance of the competent ministry (hereinafter referred to as a 'Bank, etc.') to have an amount corresponding to the required clearing margin deposited with a Commodity Exchange on behalf of the Member, etc. or Intermediary in accordance with the instruction of the Commodity Exchange and notify the Commodity Exchange to that effect, pursuant to the provisions of an ordinance of the competent ministry.
- 同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条(国内源泉所得)に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。
- of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;
- 商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利が国と国以外の者との共有に係る場合であつて持分の定めがあるときは、国と国以外の者が自己の商標権、商標登録出願により生じた権利又は防護標章登録に基づく権利について第一項又は第二項の規定により納付すべき手数料(政令で定めるものに限る。)は、これらの規定にかかわらず、これらに規定する手数料の金額に国以外の者の持分の割合を乗じて得た額とし、国以外の者がその額を納付しなければならない。
- Where the State has co-ownership of a trademark right, a right deriving from an application for trademark registration or a right based on an application for defensive mark registration with a person other than the State, and the portion of their respective shares of the said right has been agreed, notwithstanding the provisions of paragraph (1) or (2), the fees payable thereunder (limited to those provided by Cabinet Order) shall be determined as the sum of the provided fees multiplied by the ratios of the share of each person other than the State, and, the person(s) other than the State shall pay such sum.
- 法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る同条第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等(法第四十条の四第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る前条第六項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人
- Where a person listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1) or items of Article 68-90, paragraph (1) of the Act with a relationship to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 40-4, paragraph (4), item (i) of the Act holds the shares, etc. indirectly in said specified foreign subsidiary, etc. (such shares, etc. shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as being held through indirect ownership as prescribed in Article 40-4, paragraph (2), item (iii) of the Act), the second foreign corporation prescribed in paragraph (6), item (i) of the preceding Article or the second foreign corporation and foreign corporations related through capital contribution as prescribed in item (ii) of said paragraph which pertain to said shares, etc. held indirectly
- ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける者に対し、関連商品の通常の使用料に相当する額(当該関連 商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その額)、関連商品の 販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭の支払を請求する ことができないこと。
- Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the person who receives offer of Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages
- 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.
- 債権者が第二項第二号の期間内に異議を述べたときは、組合は、当該債権者に対し、弁済し、若しくは相当の担保を提供し、又は当該債権者に弁済を受けさせることを目的として信託会社等(信託会社及び信託業務を営む金融機関(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第一条第一項の認可を受けた金融機関をいう。)をいう。)に相当の財産を信託しなければならない。ただし、当該出資一口の金額の減少をしても当該債権者を害するおそれがないときは、この限りでない。
- If an obligee has stated an objection within the period set forth in paragraph (2), item (ii), the cooperative shall make a payment or provide equivalent security to the obligee, or entrust equivalent property to a trust company, etc. (which means a trust company or a financial institution that engages in trust business [which means a financial institution approved under Article 1, paragraph (1) of the Act on Provision, etc. of Trust Business by Financial Institutions (Act No. 43 of 1943)]) for the purpose of having such obligee receive the payment; provided, however, that this shall not apply if the reduction of the unit amount of contribution carries no risk of harming said obligee.
- 特定募集等が行われる場合においては、当該特定募集等に係る有価証券の発行者は、当該特定募集等が開始される日の前日までに、内閣府令で定めるところにより、当該特定募集等に関する通知書を内閣総理大臣に提出しなければならない。ただし、開示が行われている場合における第三項に規定する有価証券の売出しでその売出価額の総額が一億円未満のもの及び第一項第五号に掲げる有価証券の募集又は売出しでその発行価額又は売出価額の総額が内閣府令で定める金額以下のものについては、この限りでない。
- For a Specified Public Offering, etc., the Issuer of the Securities for which the Specified Public Offering, etc. is to be made shall, pursuant to the provisions of a Cabinet Office Ordinance, submit a written notice of the Specified Public Offering, etc. to the Prime Minister by the day preceding the day on which the Specified Public Offering, etc. is to begin; provided, however, that this shall not apply to the Secondary Distributions of Securities set forth in paragraph (3) which fall under the Case Where Disclosures Have Been Made and of which the total issue price is less than 100 million yen, and Public Offerings or Secondary Distributions of the Securities set forth in item (v) of paragraph (1) of which the total issue price or total distribution price is less than the amount specified by a Cabinet Office Ordinance.
- 法第六十六条の六第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号又は第六十八条の九十第一項各号に掲げる者が当該特定外国子会社等に係る間接保有の株式等(法第六十六条の六第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。)を有する場合における当該間接保有の株式等に係る前条第五項第一号に規定する他の外国法人又は同項第二号に規定する他の外国法人及び出資関連外国法人
- Where a person listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1) or items of Article 68-90, paragraph (1) of the Act with a relationship to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 66-6, paragraph (4), item (i) of the Act holds the shares, etc. indirectly pertaining to said specified foreign subsidiary, etc. (such shares, etc. shall mean the number of the shares or the amount of the capital contributions of a foreign corporation specified by Cabinet Order as being held through indirect ownership as prescribed in Article 66-6, paragraph (2), item (iii) of the Act), the second foreign corporation prescribed in paragraph (5), item (i) of the preceding Article or the second foreign corporation and foreign corporations related through capital contribution prescribed in item (ii) of said paragraph which pertain to said shares, etc. held indirectly
- 機構は、特定事業活動等 促進経過業務(中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律(平成十四年法律第百四十六号)附則第四条第十五項の規定により機構に対し 出資されたものとされた同項第二号に掲げる財政投融資特別会計の投資勘定からの出資金の額に相当する金額をこれに必要な費用に充てるものに限る。次条第一 項において同じ。)に係る経理については、その他の経理と区分し、特別の勘定(以下「特定事業活動等促進経過勘定」という。)を設けて整理しなければなら ない。
- NEDO shall separate its accounting for transitional functions related to promoting specific business activities (limited to the appropriation for the expenses necessary to perform said transitional functions, of an amount equivalent to the capital contributions from the investment account of the Special Account for the Fiscal Investment and Loan Program as listed in Article 4, paragraph (15), item (ii) of the Supplementary Provisions of the Act to Repeal the Small and Medium Sized Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) that are deemed to have been contributed to NEDO pursuant to the provisions of said paragraph; the same shall apply in paragraph (1) of the following Article) from other accounting, and shall prepare a special account (hereinafter referred to as the 'account for transitional functions related to promoting specific business activities') for orderly disposition.
- ハの契約の解除があつた場合には、関連商品の販売を行つた者は、特定継続的役務の提供を受ける権利を購入する者に対し、関連商品の通常の使用料に相当す る額(当該関連商品の販売価格に相当する額から当該関連商品の返還されたときにおける価格を控除した額が通常の使用料に相当する額を超えるときは、その 額)、関連商品の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額の金銭 の支払を請求することができないこと。
- Statement that, where there has been rescission of the contract referred to in (c), the person who sold the Related Goods may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to an ordinary royalty for the Related Goods (when an amount deducting the market value for the Related Goods at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to an ordinary royalty, such amount shall apply), the amount equivalent to the selling price of the Related Goods or the amount of costs normally required for concluding and performing a contract, and the amount of the relevant delay damages
- 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は、国内事業管理親法人株式の交付を受けた日の属する事業年度後の各事業年度においてその有する国内事業管理親法人株式の数(出資にあつては、金額。以下この項において同じ。)の増加又は減少があつた場合には、その増加又は減少があつた日の属する事業年度終了の日の翌日から二月以内に、その増加又は減少があつた国内事業管理親法人株式の銘柄及び数その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長に提出しなければならない。
- Where there has been any increase or decrease in the number of the parent corporation's shares managed in a domestic business (in the case of capital contributions, the amount of capital contributions; hereinafter the same shall apply in this paragraph) that a foreign corporation listed in items (i) through (iii) of Article 141 of the Act owns in each business year after the business year containing the day of receiving the issuance of the parent corporation's shares managed in a domestic business, the foreign corporation shall submit documents stating brands and the number of the parent corporation's shares managed in a domestic business that have increased or decreased and any other matters specified by an Ordinance of the Ministry of Finance to the district director of the tax office governing its place for tax payment, within two months from the following day of the final day of the business year containing the day of the increase or decrease.
- 法第四十条の四第四項第一号に掲げる事業を主として行う特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人(当該連結法人が法人税法第二条第十二号の七の三に規定する連結子法人である場合には、当該連結法人に係る同条第十二号の七の二に規定する連結親法人)の発行済株式等の百分の五十を超える数又は金額の株式等を有する者(当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前二号に掲げる者に該当する者を除く。)
- A person who holds over 50 percent of the total number or total amount of the issued shares, etc. of a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (where said consolidated corporation is a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7-3 of the Corporation Tax Act, a consolidated parent corporation prescribed in item (xii)-7-2 of said Article which pertains to said consolidated corporation) which pertains to a specified foreign subsidiary, etc. that is mainly engaged in business listed in Article 40-4, paragraph (4), item (i) of the Act (excluding a person falling under any of those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the preceding two items who is a person with a relationship to said specified foreign subsidiary, etc.)
- イの契約の解除があつた場合には、販売業者は、特定継続的役務の提供を受ける権利を購入する者に対し、権利の行使により通常得られる利益に相当する額 (当該権利の販売価格に相当する額から当該権利の返還されたときにおける価格を控除した額が当該権利の行使により通常得られる利益に相当する額を超えると きは、その額)、権利の販売価格に相当する額又は契約の締結及び履行のために通常要する費用の額にこれらに対する遅延損害金の額を加算した金額を超える額 の金銭の支払を請求することができないこと。
- Statement that, where there has been rescission of the contract referred to in (a), the seller may not demand that the purchaser of the rights to receive offer of the Specified Continuous Services pays an amount of money that exceeds the total of the amount equivalent to the interests that can normally be gained through exercising the rights (when an amount deducting the market value for the rights at the time of their return from the amount equivalent to their selling price exceeds the amount equivalent to the interests that can normally be gained through exercising the rights, such amount shall apply), the amount equivalent to the selling price of the rights, the amount of costs normally required for concluding and performing a contract, and the amount of the relevant d
- 次の各号に掲げる行為に際して当該各号に定める者に当該投資法人の投資口を交付する場合において、その者に対し交付しなければならない当該投資法人の投資口の口数に一口に満たない端数があるときは、その端数の合計数(その合計数に一に満たない端数がある場合にあつては、これを切り捨てるものとする。)に相当する口数の投資口を、公正な金額による売却を実現するために適当な方法として内閣府令で定めるものにより売却し、かつ、その端数に応じてその売却により得られた代金を当該者に交付しなければならない。
- In cases where an Investment Corporation delivers its Investment Equity to persons specified in the following items while carrying out the acts listed in said items, if the number of units of its Investment Equity that shall be delivered to such persons includes a fraction of less than one unit of Investment Equity, the Investment Corporation shall sell the number of units of the Investment Equity equivalent to the total sum of the fractions (in cases where the total sum includes a fraction less than one, such fraction shall be rounded off) by the method specified by a Cabinet Office Ordinance as being appropriate in order to realize the sale of the Investment Equity at a fair price, and shall deliver the proceeds of that sale to such persons in accordance with the fractions attributed thereto:
- 信託法第百八条(受益者集会の招集の決定)及び第百九十一条(第五項を除く。)(受益者に対する通知等)並びに会社法第七百十八条第一項及び第三項(社債権者による招集の請求)の規定は、権利者集会の招集について準用する。この場合において、同法第七百十八条第一項中「ある種類の社債の総額(償還済みの金額を除く。)」とあるのは「総元本持分」と、「社債発行会社又は社債管理者」とあるのは「受託信託会社等、代表権利者又は特定信託管理者」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 108 (Decision to Call a Beneficiaries Meeting) and Article 191 (excluding paragraph (5)) (Notice to Beneficiaries, etc.) of the Trust Act and the provisions of Article 718(1) and (3) (Demand for Calling Meeting by Bondholders) of the Companies Act shall apply mutatis mutandis to the calling of a Beneficiary Certificate Holders' Meeting. In this case, the phrase 'the total amount of bonds of a certain Class (excluding bonds that have been redeemed)' in Article 718(1) of the Companies Act shall be deemed to be replaced with 'the total Share of Principal,' the phrase 'the bond-issuing Company or bond manager' in that paragraph shall be deemed to be replaced with 'the Fiduciary Trust Company, etc., a Representative Beneficiary Certificate Holder, or a Specified Trust Administrator,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 新株発行の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該株式に係る株主に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該株式会社が株券発行会社であるときは、当該株式会社は、当該株主に対し、当該金銭の支払をするのと引換えに、当該株式に係る旧株券(前条の規定により効力を失った株式に係る株券をいう。以下この節において同じ。)を返還することを請求することができる。
- When a judgment upholding a claim relating to an Action Seeking Invalidation of a New Share Issue becomes final and binding, the relevant Stock Company shall pay, to the shareholders of such shares as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company is a Company Issuing Share Certificates, the Stock Company may request such shareholders to return the old share certificates representing such shares (meaning the share certificates representing the shares that became ineffective pursuant to the provisions of the preceding Article; hereinafter the same shall apply in this Section) in exchange for the payment of such monies.
- 一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権(有価証券に係るものに限る。以下この項において同じ。)に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該個人から当該支払をした基金に対し当該支払に係る補償対象債権(当該補償対象債権のうち当該支払をしたことにより当該基金が取得した部分に限る。)に係る有価証券の譲渡があつたものとみなして、所得税法(昭和四十年法律第三十三号)その他の所得税に関する法令の規定を適用する。
- When an individual who is a General Customer has received a payment set forth in Article 79-56(1) pertaining to Claims Subject to Compensation that he/she holds against a Recognized Financial Instruments Business Operator (limited to those pertaining to Securities; hereinafter the same shall apply in this paragraph), the provision of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax shall apply by deeming that Securities pertaining to Claims Subject to Compensation (limited to part of said Claims Subject to Compensation which said Fund acquired by said payment) pertaining to said payment was transferred from said individual to the Fund which made said payment by the amount paid at the time of receipt of the payment.
- 主務大臣は、前条第一項の主務省令で定める同項第一号に掲げる事項(以下「表示事項」という。)を表示せず、又は同項の主務省令で定める同項第二号に掲げる事項(以下「遵守事項」という。)を遵守しない指定表示事業者(中小企業基本法(昭和三十八年法律第百五十四号)第二条第五項に規定する小規模企業者その他の政令で定める者であって、その政令で定める収入金額が政令で定める要件に該当するものを除く。)があるときは、当該指定表示事業者に対し、表示事項を表示し、又は遵守事項を遵守すべき旨の勧告をすることができる。
- The competent minister may, when he/she finds that any Specified Labeling Business Operator (excluding small-sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose amount of income as specified by Cabinet Order meets the requirements specified by Cabinet Order) does not indicate the matters listed in item 1 of paragraph 1 of the preceding Article to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as 'Matters To Be Indicated') or observe the matters listed in item 2 of the said paragraph to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as the 'Matters To Be Observed'), recommend the Specified Labeling Business Operator to indicate the Matters To Be Indicated or observe the Matters To Be Observed.
- 前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税(以下この節において「総合課税に係る所得税」という。)の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで(居住者に係る所得税の課税標準、税額等の計算)(第七十三条から第七十七条まで(医療費控除等)、第七十九条(障害者控除)、第八十一条から第八十五条まで(寡婦(寡夫)控除等)及び第九十五条(外国税額控除)を除く。)の規定に準じて計算した金額とする。
- The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as 'income tax in the case of comprehensive taxation' in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)).
- 会社法第二百十条(募集株式の発行等をやめることの請求)の規定は特定目的会社の第三十九条第一項の募集に係る優先出資の発行について、同法第二百十二条第一項(第一号に係る部分に限る。)(不公正な払込金額で株式を引き受けた者等の責任)の規定は特定目的会社の募集優先出資の引受人について、それぞれ準用する。この場合において、同法第二百十条中「株主」とあるのは「社員」と、同条第一号中「法令又は定款」とあるのは「法令、資産流動化計画又は定款」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 210 (Demanding Cessation of Issue of Shares for Subscription) of the Companies Act shall apply mutatis mutandis to issuance of Preferred Equity pertaining to the solicitation set forth in Article 39(1) by a Specific Purpose Company, and the provisions of Article 212(1) (Liabilities of Persons who Subscribed for Shares with Unfair Amount To Be Paid In) (limited to the portion pertaining to item (i)) of that Act shall apply mutatis mutandis to a subscriber for a Specific Purpose Company's Preferred Equity for Subscription of. In this case, the term 'shareholders' in Article 210 of the Companies Act shall be deemed to be replaced with 'members,' the phrase 'the applicable laws and regulations or articles of incorporation' in item (i) of that Article shall be deemed to be replaced with 'any law or regulation, the Asset Securitization Plan, or the articles of incorporation,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 都道府県及び市町村は、次の各号に該当する場合においては、第三十五条第四項の規定により、国、都道府県及び市町村以外の者が設置する児童福祉施設について、その新設(社会福祉法第三十一条第一項の規定により設立された社会福祉法人が設置する児童福祉施設の新設に限る。)、修理、改造、拡張又は整備(以下「新設等」という。)に要する費用の四分の三以内を補助することができる。ただし、一の児童福祉施設について都道府県及び市町村が補助する金額の合計額は、当該児童福祉施設の新設等に要する費用の四分の三を超えてはならない。
- In the case falling under any of the following items, a prefectural government and a municipal government may subsidize not more than three-quarters (3/4) of the amount of expenses spent for new construction (limited to new construction of child welfare institutions set up by social welfare corporations formed pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act), repair, renovation, expansion or improvement (hereinafter referred to as "Construction, etc.") for child welfare institutions set up by persons other than the national, prefectural and municipal governments pursuant to the provision of Article 35 paragraph (4); provided, however, that the total amount of the amounts subsidized by the prefectural and municipal governments for any one child welfare institution shall not exceed three-quarters (3/4) of the expenses spent for Construction, etc. of said child welfare institution:
- 当該外国法人の株主等である他の外国法人(以下この号において「他の外国法人」という。)の発行済株式等の全部又は一部が個人又は内国法人により所有されている場合 当該個人又は内国法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合をいう。以下この項において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where an individual or domestic corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. of the first foreign corporation (hereinafter referred to as a 'second foreign corporation' in this item): The ratio obtained by multiplying the ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc.; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation in the second foreign corporation by said second foreign corporation's ratio of shareholding in the first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- Where an individual or domestic corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. of a first foreign corporation (hereinafter referred to as the 'second foreign corporation' in this item): The ratio obtained by multiplying the ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholder, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc.; hereinafter the same shall apply in this paragraph) of said individual or domestic corporation in said second foreign corporation by said second foreign corporation's ratio of shareholding in the first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- 次の各号に掲げる申立てについてそれぞれ当該各号に定める事由が生じた場合においては、裁判所は、申立てにより、決定で、納められた手数料の額(第五条の規定により納めたものとみなされた額を除く。)から納めるべき手数料の額(同条の規定により納めたものとみなされた額を除くものとし、民事訴訟法第九条第一項に規定する合算が行われた場合における数個の請求の一に係る手数料にあつては、各請求の価額に応じて案分して得た額)の二分の一の額(その額が四千円に満たないときは、四千円)を控除した金額の金銭を還付しなければならない。
- Where any of the events specified in the following items occurs with regard to the petitions listed in the respective items, the court shall, upon petition, order the return of the amount of money calculated by deducting half of the amount of the fee payable (excluding the amount that is deemed to have been paid, pursuant to the provisions of Article 5; in the case of the fee pertaining to one of the two or more claims subject to the totaling prescribed in Article 9, paragraph (1) of the Code of Civil Procedure, the amount obtained by dividing the amount of the fees according to the value of each claim) (or 4,000 yen shall be deducted if half of the amount of the fees payable is less than 4,000 yen) from the amount of fees paid (excluding the amount that is deemed to have been paid pursuant to the provisions of Article 5):
- 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の六月二日から八月一日までの間に前項各号のいずれかに該当するに至った者(当該年の十月一日から翌年の五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の八月一日の現況において政令で定める額未満である者及び第一項第二号に該当する者を除く。)の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の八月一日現在において住所を有する市町村に通知しなければならない。
- A Pension Insurer, by the date specified by an Ordinance of the Ministry of Health, Labour, and Welfare shall provide notice every year of the name, domicile, and other matters as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person (except for a person whose prospective amount of pension benefit is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on total amount of said Old Age, etc., Pension Benefit to be received during the period October 1 of said year to May 31 of the following year that is less than the amount specified by a Cabinet Order as of August 1 of said year and a person that corresponds to paragraph (1), item (ii)) who corresponds to any items in the preceding paragraph during the period from June 2 to August 1 of said year to the Municipality where said person is domiciled as of August 1 of said year;
- 第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項(分割型分割の場合の譲渡対価の額及び譲渡原価の額等)に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
- Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;
- 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の八月二日から十月一日までの間に第二項各号のいずれかに該当するに至った者(当該年の十二月一日から翌年の五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の十月一日の現況において政令で定める額未満である者及び第一項第二号に該当する者を除く。)の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の十月一日現在において住所を有する市町村に通知しなければならない。
- A Pension Insurer, by the date specified by an Ordinance of the Ministry of Health, Labour, and Welfare shall provide notice every year of the name, domicile, and other matters as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person (except for a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from December 1 of said year to May 31 of the following year is less than the amount provided by a Cabinet Order as of October 1 of said year, and a person that corresponds to paragraph (1), item (ii)) who corresponds to any provision of the items of paragraph (2) during the period from August 2 to October 1 of said year to the Municipality where said person is domiciled as of October 1 of said year.
- 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の前年の十二月二日から当該年の二月一日までの間に第二項各号のいずれかに該当するに至った者(当該年の四月一日から五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の二月一日の現況において政令で定める額未満である者及び第一項第二号に該当する者を除く。)の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の二月一日現在において住所を有する市町村に通知しなければならない。
- A Pension Insurer, by the date specified by an Ordinance of the Ministry of Health, Labour, and Welfare shall provide notice of every year of the name, domicile, and other matters as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person (except for a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from April 1 to May 31 of said year is less than the amount determined by a Cabinet Order as of February 1 of said year, and a person that corresponds to paragraph (1), item (ii)) who corresponds to any items of paragraph (2) during the period from December 2 of the previous year of said year to February 1 of said year to the Municipality where said person is domiciled as of February 1 of said year.
- 次に掲げる資産の譲渡(租税特別措置法第三十七条の十第三項又は第四項(株式等に係る譲渡所得等の課税の特例)の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。)により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。
- Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:
- 事業主は、厚生労働省令で定めるところにより、印紙保険料納付計器(印紙保険料の保全上支障がないことにつき、厚生労働省令で定めるところにより、厚生労働大臣の指定を受けた計器で、厚生労働省令で定める形式の印影を生ずべき印(以下「納付印」という。)を付したものをいう。以下同じ。)を、厚生労働大臣の承認を受けて設置した場合には、前項の規定にかかわらず、当該印紙保険料納付計器により、日雇労働被保険者が所持する日雇労働被保険者手帳に納付すべき印紙保険料の額に相当する金額を表示して納付印を押すことによつて印紙保険料を納付することができる。
- If the business operator has, pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare, installed a stamp insurance premiums payment register (meaning an instrument designated by the Minister of Health, Labour and Welfare pursuant to the provisions of the Ordinance of the Ministry of Health, Labour and Welfare as having no problem in preserving the stamp insurance premiums and equipped with a stamp that should produce an imprint in the form specified by the Ordinance of the Ministry of Health, Labour and Welfare (hereinafter referred to as the "payment stamp" ; the same shall apply hereinafter) subject to approval of the Minister of Health, Labour and Welfare, notwithstanding the provision of the preceding paragraph, such business operator may pay the stamp insurance premiums by way of imprinting the payment stamp, with clear indication of the amount equal to the amount of the stamp insurance premiums payable, on the insurance book for daily work insured person held by the daily work insured person by using such stamp insurance premiums payment register.
- 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の前年の十月二日から十二月一日までの間に第二項各号のいずれかに該当するに至った者(当該年の二月一日から五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の前年の十二月一日の現況において政令で定める額未満である者及び第一項第二号に該当する者を除く。)の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の前年の十二月一日現在において住所を有する市町村に通知しなければならない。
- A Pension Insurer, by the date specified by an Ordinance of the Ministry of Health, Labour, and Welfare shall provide notice every year of the name, domicile, and other matters as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person (except for a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from February 1 to May 31 of said year is less than the amount provided by a Cabinet Order as of December 1 of the previous year of said year, and a person that corresponds to paragraph (1), item (ii)) who corresponds to any provision of the items of paragraph (2) during the period from October 2 to December 1 of the previous year of said year to the Municipality where said person is domiciled as of December 1 of the previous year of said year.
- 第一項、第四項又は第八項の規定により供託した営業保証金は、第七条第三項の登録の更新がされなかった場合、第四十四条第一項の規定により第三条の免許が取り消された場合、第四十五条第一項の規定により第七条第一項の登録が取り消された場合若しくは第四十六条第一項の規定により第三条の免許若しくは第七条第一項の登録がその効力を失った場合において信託財産の新受託者への譲渡若しくは帰属権利者への移転が終了したとき、又は営業保証金の額が第二項の政令で定める金額を超えることとなったときは、政令で定めるところにより、その全部又は一部を取り戻すことができる。
- When a transfer of trust property to a new trustee or assignment of trust property to a person entitled thereto has been completed in a case where the renewal of a registration under Article 7(3) has not been effected, when a license under Article 3 has been rescinded pursuant to the provisions of Article 44(1), when a registration under Article 7(1) has been rescinded pursuant to the provisions of Article 45(1), when a license under Article 3 or a registration under Article 7(1) ceases to be effective pursuant to the provision Article 46(1), or when the amount of the security deposit exceeds the amount specified by a Cabinet Order as prescribed in paragraph (2), all or part of the security deposit deposited pursuant to the provisions of paragraph (1), (4), or (8) may be refunded pursuant to the provisions of a Cabinet Order.
- 補償対象債権に係る委託者資産が店頭売買有価証券(金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券をいう。以下同じ。)である場合 委託者保護基金が法第三百五条第一項の規定による公告をした日の当該補償対象債権に係る店頭売買有価証券を登録する認可金融商品取引業協会(当該店頭売買有価証券が二以上の認可金融商品取引業協会に登録されているときは、委託者保護基金が指定する認可金融商品取引業協会とする。)が公表する最終価格(当該最終価格がないときは、その日前における直近の日に当該認可金融商品取引業協会が公表した最終価格)に基づき算出した金額
- in cases where a customer's assets pertaining to claims subject to compensation are Over-the-Counter Traded Securities (which means Over-the-Counter Traded Securities prescribed in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act; the same shall apply hereinafter): the amount calculated based on the closing price of such Securities published by the Authorized Financial Instruments Firms Association to which the Consumer Protection Fund registers Over-the-Counter Traded Securities pertaining to said claims subject to compensation (when said Over-the-Counter Traded Securities are registered by more than one Authorized Financial Instruments Firms Association, the Authorized Financial Instruments Firms Association specified by the Consumer Protection Fund), on the date of public notice pursuant to the provisions of Article 305, paragraph (1) of the Act (if said closing price does not exist, the closing price published by said Authorized Financial Instruments Firms Association on the nearest date prior to the date of public notice);
- 補償対象債権に係る委託者資産が金融商品取引所(外国において設立されている類似の性質を有するものを含む。以下この条において同じ。)に上場されている有価証券である場合 委託者保護基金が法第三百五条第一項の規定による公告をした日の金融商品取引所における最終価格(当該最終価格がないときは、認可金融商品取引業協会(金融商品取引法第二条第十三号に規定する認可金融商品取引業協会をいう。以下同じ。)が発表する当該公告をした日の気配相場又は、その日前における直近の日の当該金融商品取引所における最終価格のうち、委託者保護基金が指定するもの)に基づき算出した金額
- in cases where a customer's assets pertaining to claims subject to compensation are Securities listed on a Financial Instruments Exchange (including similar markets established in foreign states; hereinafter the same shall apply in this Article): the amount calculated using the closing prices of such Securities on the Financial Instruments Exchange on the date that the Consumer Protection Fund published a public notice prescribed in the provisions of Article 305, paragraph (1) of the Act (if said closing prices do not exist, indicative price quotations published by the Authorized Financial Instruments Firms Association [which means an Authorized Financial Instruments Firms Association prescribed in Article 2, item (xiii) of the Financial Instruments and Exchange Act; the same shall apply hereinafter] on the date of said public notice, or the closing prices of the said Financial Instruments Exchange on the nearest date prior to the date of said public notice, whichever is specified by the Consumer Protection Fund);
- その法人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合 当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得
- Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated.
- 業務提供誘引販売業を 行う者は、その業務提供誘引販売業に係る業務提供誘引販売契約の締結をした場合において、その業務提供誘引販売契約に係る商品の代金又は役務の対価の全部 又は一部の支払の義務が履行されない場合(業務提供誘引販売契約が解除された場合を除く。)には、損害賠償額の予定又は違約金の定めがあるときにおいて も、当該商品の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品の代金又は当該役務の対価の額を控除した額にこれに対する法定利率によ る遅延損害金の額を加算した金額を超える額の金銭の支払を相手方に対して請求することができない。
- Where a person conducting Business Opportunity Related Sales has concluded a Business Opportunity Related Sales Contract pertaining to the Business Opportunity Related Sales, if the obligation to pay the charge for the goods or the consideration for the services under the Business Opportunity Related Sales Contract fails to be performed in whole or in part (excluding a case where the Business Opportunity Related Sales Contract has been rescinded), he/she may not demand that the Counterparty pays an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or the rights or the consideration for the services excluding the already paid amount of the charge for the goods or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.
- その個人が国内及び国外にわたつて前各号に該当しない事業(事業に係る行為を含む。)を行なう場合 当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得
- Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated
- 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.
- 会社の成立する日の属する 営業年度の試験研究費の額については、租税特別措置法(昭和三十二年法律第二十六号)第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含 む事業年度の直前の事業年度(以下この条において「基準年度」という。)から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額 に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場 合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。
- With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that 'the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as 'the reference year') immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year' in the same paragraph shall be read as 'the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation', and that 'in the case of exceeding the largest amount of' in the same paragraph shall be read as 'in the case of exceeding the amount of', the provision of the same paragraph shall not apply.
- 法第四十条の十一第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人(以下この項及び次項において「特定外国法人」という。)に係る控除未済課税済配当等の額(次項の規定により特殊関係株主等である居住者に係る特定外国法人又は当該居住者に係る外国関係法人につき同条第一項各号に掲げる事実が生じた場合における同項各号に定める金額につき第二十五条の二十三第二項から第四項までの規定の例により計算するときの同項に規定する控除未済課税済配当等の額をいう。)を有する外国関係法人(法第四十条の十一第一項の居住者に係る特定外国法人に該当するものを除く。)とする。
- The affiliated foreign corporation prescribed in Article 40-11, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which hold the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 40-11, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this paragraph and the following paragraph) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 25-23, paragraphs (2) to (4) obtained by calculating the amount prescribed in items of Article 40-11, paragraph (1) of the Act, pursuant to the provisions of Article 25-23, paragraphs (2) to (4), where an event listed in the items of Article 40-11, paragraph (1) of the Act has occurred with regard to the specified foreign corporation of a resident who is a specially-related shareholder, etc. or an affiliated foreign corporation of said resident, pursuant to the provisions of the following paragraph) (such affiliated foreign corporation shall exclude those falling under the category of the specified foreign corporation of a resident set forth in Article 40-11, paragraph (1) of the Act).
- 前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格(これに相当する利益の供与を含み、当該価格が均一でないときは、その最も有利な価格とする。)から公開買付価格(公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。)を控除した金額に前項の規定による請求権者の応募株券等(あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。)の数を乗じた額とする。
- The amount of damages to be paid under the preceding paragraph shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. referred to in the preceding paragraph and the Tender Offer Price (meaning the price for Purchase, etc. stated in the Public Notice for Commencing Tender Offer and Tender Offer Notification, or, if the price for Purchase, etc. is changed by public notice or public announcement under Article 27-6(2) or (3), the price after the change; hereinafter the same shall apply in this Section), by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the preceding paragraph (excluding those which the person cannot make Sales, etc. of as a result of the Method of Proportional Distribution; the same shall apply in paragraph (2) of the following Article and Article 27-20(2)).
- 譲渡事業年度開始の日の前日において、その株式又は出資(金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資(当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。)の総数又は総額の百分の五を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as 'listed shares, etc.' in the next item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as 'issued shares, etc.' in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.;
- 会社法第二百十条(募集株式の発行等をやめることの請求)及び第二百十二条第一項(第一号に係る部分に限る。)(不公正な払込金額で株式を引き受けた者等の責任)の規定は新優先出資引受権付特定社債について、第百三十六条並びに同法第九百十五条第三項(第一号に係る部分に限る。)(変更の登記)の規定は新優先出資引受権の行使について、それぞれ準用する。この場合において、同法第二百十条中「株主」とあるのは「社員」と、「第百九十九条第一項」とあるのは「資産流動化法第百二十一条第一項」と、同条第一号中「法令又は定款」とあるのは「法令、資産流動化計画又は定款」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 210 (Demanding Cessation of Issue of Shares for Subscriptions) and Article 212(1) (limited to the portion pertaining to item (i)) (Liabilities of Persons who Subscribed for Share with Unfair Amount To Be Paid In) of the Companies Act shall apply mutatis mutandis to Specified Bonds with Preferred Equity Subscription Rights, and Article 136 of this Act and Article 915(3) (limited to the portion pertaining to item (i)) (Registration of a Change) of the Companies Act shall apply mutatis mutandis to the exercise of subscription rights for Preferred Equity. In this case the terms 'shareholders' and 'Article 199(1)' in Article 210 of the Companies Act shall be deemed to be replaced with 'members' and 'Article 121(1) of the Asset Securitization Act,' respectively, the phrase 'laws and regulations or articles of incorporation' in Article 210(i) of the Companies Act shall be deemed to be replaced with 'laws and regulations, the Asset Securitization Plan, or articles of incorporation,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約(住宅資金貸付契約その他の内閣府令で定める契約(以下「住宅資金貸付契約等」という。)及び極度方式貸付けに係る契約を除く。)で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額(住宅資金貸付契約等に係る貸付けの残高を除く。)が当該個人顧客に係る基準額(その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。)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契約として内閣府令で定めるものを除く。)をいう。
- An 'Excessive Loan Contract for an Individual Customer' as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as 'Home Loan Contracts, etc.') and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests).
- 販売業者又は役 務提供事業者は、第五条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提供 契約についての対価の全部又は一部の支払の義務が履行されない場合(売買契約又は役務提供契約が解除された場合を除く。)には、損害賠償額の予定又は違約 金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金又 は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者に 対して請求することができない。
- Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 5 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand that the purchaser or the service recipient pays an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or the rights or the consideration for the services excluding the already paid amount of the charge for the goods or the rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.
- 販売業者又は役 務提供事業者は、第十九条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提 供契約についての対価の全部又は一部の支払の義務が履行されない場合(売買契約又は役務提供契約が解除された場合を除く。)には、損害賠償額の予定又は違 約金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金 又は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者 に対して請求することができない。
- Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 19 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand the purchaser or the service recipient to pay an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or rights or the consideration for the services excluding the already paid amount of the charge for the goods or rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.
- 新株予約権の発行の無効の訴えに係る請求を認容する判決が確定したときは、当該株式会社は、当該判決の確定時における当該新株予約権に係る新株予約権者に対し、払込みを受けた金額又は給付を受けた財産の給付の時における価額に相当する金銭を支払わなければならない。この場合において、当該新株予約権に係る新株予約権証券(当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債に係る新株予約権付社債券。以下この項において同じ。)を発行しているときは、当該株式会社は、当該新株予約権者に対し、当該金銭の支払をするのと引換えに、第八百三十九条の規定により効力を失った新株予約権に係る新株予約権証券を返還することを請求することができる。
- When a judgment upholding a claim relating to an action seeking invalidation of a Share Option issue becomes final and binding, the relevant Stock Company shall pay, to the holders of such Share Options as of the time such judgment became final and binding, monies equivalent to the amount of payment received from them or the value of the property delivered by them as of the time of the delivery. In such cases, when such Stock Company has issued Share Option certificates pertaining to such Share Options (or, in cases where such Share Options are those attached to Bonds with Share Options, certificates of Bonds with Share Options pertaining to such Bonds with Share Options; hereinafter the same shall apply in this paragraph), the Stock Company may request holders of the Share Options to return the Share Option certificates pertaining to the Share Options that became ineffective pursuant to the provisions of Article 839 in exchange for the payment of such monies.
- 第百六十九条(課税標準)に規定する非居住者が第百六十一条第八号ハ(居住者として行つた勤務に基因する退職手当等)の規定に該当する退職手当等(第三十条第一項(退職所得)に規定する退職手当等をいう。以下この節において同じ。)の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職(その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職)を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条(税率)の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。
- Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount.
- 納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署(第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項(国税の徴収の所轄庁)の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関又は国税局。以下この条において同じ。)の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供しなければならない。
- Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities that are unavailable for payment of a national tax, thereby consigning the collection of such securities and payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same shall apply in this Article) may undertake the consignment only when it is found that such securities were surely collectable in the recent past. In this case, if the collection of such securities incurs any costs, the person who intends to consign collection shall also provide an amount equivalent to such costs:
- 年金保険者は、毎年厚生労働省令で定める期日までに、当該年の四月二日から六月一日までの間に次の各号のいずれかに該当するに至った者(当該年の三月一日から四月一日までの間に第一号に該当するに至った者であって、当該年の四月一日現在において当該年金保険者から老齢等年金給付の支払を受けていないものを含み、当該年の八月一日から翌年の五月三十一日までの間に支払を受けるべき当該老齢等年金給付の額の総額を基礎として厚生労働省令で定めるところにより算定した年金額の見込額が、当該年の六月一日の現況において政令で定める額未満である者及び前項第二号に該当する者を除く。)の氏名、住所その他厚生労働省令で定める事項を、その者が当該年の六月一日現在において住所を有する市町村に通知しなければならない。
- A Pension Insurer shall provide notice of the name, domicile and other circumstances as determined by an Ordinance of the Ministry of Health, Labour, and Welfare of a person that is defined by any of the following items from April 2 to June 1 of said year (including a person who is defined by item (i) during the period from March 1 to April 1 of said year that has not yet received the payment of an Old Age, etc., Pension Benefit from said Pension Insurer as of April 1 of said year, and excluding a person whose prospective amount of pension benefit that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on the total amount of said Old Age, etc., Pension Benefit to be received during the period from August 1 of said year to May 31 of the following year is less than the amount determined by a Cabinet Order as of June 1 of said year, and a person that corresponds to item (ii) of the preceding paragraph) by the due date as determined by an Ordinance of the Ministry of Health, Labour, and Welfare every year to the Municipality where said person is domiciled as of June 1 of said year:
- 有料職業紹介事業者は、法第三十二条の三第一項第二号に規定する手数料表に基づき手数料を徴収する場合であつて、その紹介により就職した者のうち労働者災害補償保険法施行規則(昭和三十年労働省令第二十二号)第四十六条の十八第五号の作業に従事する者に係る労働保険の保険料の徴収等に関する法律(昭和四十四年法律第八十四号)第十条第二項第三号の第二種特別加入保険料(以下この項及び別表において「第二種特別加入保険料」という。)に充てるべきものを徴収しようとするときは、当該手数料表において、第二種特別加入保険料に充てるべき手数料を徴収する旨及び当該手数料の額を定めるものとし、この場合において、当該手数料の額は、当該従事する者に支払われた賃金額の千分の七・五に相当する額以下としなければならない。
- The charged employment placement business provider shall, when it collects the fees based on the schedule of fees as provided by Article 32-3, paragraph 1, item 2 of the Act, and such fees are to be appropriated to the second class insurance premiums for special enrollment provided by Article 10, paragraph 2, item 3 of the Act concerning Collection, etc. of Labour Insurance Premiums (Act No. 84 of 1969) for those who have obtained a job through the employment placement conducted by such business provider and engage in the services provided by Article 46-18, item 5 of the Ordinance for Enforcement of the Workers' Accident Compensation Insurance Act (Ordinance of the Ministry of Labour No. 22 of 1955), provide in such schedule of fees that the fees for the appropriation to the second class insurance premiums for special enrollment are to be collected and the amount of such fees. In this case, the amount of the fees shall be the amount equivalent to or less than seven-point-five thousandths (7.5/1000) of the wages paid to the person engaged in such businesses.
- 前項の場合において、事業主、職業紹介事業者等(職業安定法(昭和二十二年法律第百四十一号)第四条第七項に規定する職業紹介事業者又は業として同条第四項に規定する職業指導(職業に就こうとする者の適性、職業経験その他の実情に応じて行うものに限る。)を行う者(公共職業安定所その他の職業安定機関を除く。)をいう。以下同じ。)又は指定教育訓練実施者(第六十条の二第一項に規定する厚生労働大臣が指定する教育訓練を行う者をいう。以下同じ。)が偽りの届出、報告又は証明をしたためその失業等給付が支給されたものであるときは、政府は、その事業主、職業紹介事業者等又は指定教育訓練実施者に対し、その失業等給付の支給を受けた者と連帯して、前項の規定による失業等給付の返還又は納付を命ぜられた金額の納付をすることを命ずることができる。
- In the case referred to in the preceding paragraph, if benefits for unemployment, etc were paid due to a false notification, report or certification by the business operator, employment placement service provider, etc. (meaning an employment placement provider prescribed in paragraph (7) of Article 4 of the Employment Security Act (Act No. 141 of 1947) or a person who conducts vocational guidance (limited to such guidance as is conducted in accordance with the aptitude, vocational experiences, and other circumstances of a person seeking employment) prescribed in paragraph (4) of the same Article on a regular basis (excluding Public Employment Security Offices and other employment security agencies); the same shall apply hereinafter), or a practitioner of specified educational training (meaning a person who conducts educational training specified by the Minister of Health, Labour and Welfare under paragraph (1) of Article 60-2; the same shall apply hereinafter), the government may order said business operator, employment placement service provider, or practitioner of specified educational training to return the benefits for unemployment, etc., or pay an amount of money, as prescribed in the preceding paragraph, jointly or severally with the person who received payment of the benefits for unemployment, etc..
- 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が居住者により所有されている場合 当該居住者の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where a resident holds the whole or a part of the issued shares, etc. of a first foreign corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of a second foreign corporation (hereinafter such foreign corporation shall be simply referred to as 'the first foreign corporation' in (a)): The ratio obtained by multiplying said resident's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholders, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc. (where said issuing corporation has issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that said shareholder, etc. can receive based on said claims out of the total amount); hereinafter the same shall apply in this item) in the first foreign corporation by said first foreign corporation's ratio of shareholding in the second foreign corporation (where there are two or more such first foreign corporations, the sum of the ratios calculated for each of them)
- 第一項第三号の規定により共済事業(組合員その他の共済契約者から共済掛金の支払を受け、共済事故の発生に関し、共済金を交付する事業であつて、共済金額その他の事項に照らして組合員その他の共済契約者の保護を確保することが必要なものとして主務省令で定めるものをいう。以下同じ。)を行う事業協同組合若しくは事業協同小組合であつてその組合員の総数が政令で定める基準を超えるもの又は組合員たる組合が共済事業を行うことによつて負う共済責任の再共済若しくは再共済責任の再再共済の事業を行う事業協同組合(以下「特定共済組合」という。)は、同項の規定にかかわらず、共済事業及びこれに附帯する事業並びに前項に規定する事業のほか、他の事業を行うことができない。ただし、主務省令で定めるところにより、行政庁の承認を受けたときは、この限りでない。
- A business cooperative or a minor business cooperative engaged in mutual aid activities (which mean activities where the cooperative receives a payment of mutual aid premiums from its partner and any other mutual aid contractors, and delivers mutual aid money on the occurrences of mutual aid incidents and which are specified by an ordinance of the competent ministry as those for which the protection of partner and any other mutual aid contractors needs to be secured in light of the amount of mutual aid money and other matters; the same shall apply hereinafter) pursuant to the provisions of paragraph (1), item (iii) whose total number of partner exceeds the standard specified by a Cabinet Order, or a business cooperative engaged in the activities of the reinsurance of mutual aid liabilities or the retrocession of reinsurance liabilities borne by member cooperatives in the course of mutual aid activities (hereinafter referred to as 'specified mutual aid association') may not conduct activities other than mutual aid activities and activities incidental thereto and the activities prescribed in the preceding paragraph, notwithstanding the provisions of paragraph (1); provided, however, that this shall not apply when the cooperative has obtained the approval of an administrative agency pursuant to the provisions of an ordinance of the competent ministry.
- 当該外国法人の株主等(法人税法第二条第十四号に規定する株主等をいう。以下この条において同じ。)である他の外国法人(イにおいて「他の外国法人」という。)の発行済株式等の全部又は一部が内国法人により所有されている場合 当該内国法人の当該他の外国法人に係る持株割合(その株主等の有する株式等の数又は金額が当該株式等の発行法人の発行済株式等のうちに占める割合(当該発行法人が請求権の内容が異なる株式等を発行している場合には、その株主等が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合)をいう。以下この号において同じ。)に当該他の外国法人の当該外国法人に係る持株割合を乗じて計算した割合(当該他の外国法人が二以上ある場合には、二以上の当該他の外国法人につきそれぞれ計算した割合の合計割合)
- Where a domestic corporation holds the whole or a part of the issued shares, etc. of a second foreign corporation which is the shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; hereinafter the same shall apply in this Article) of a first foreign corporation (hereinafter such second foreign corporation shall be simply referred to as the 'second foreign corporation' in (a)): The ratio obtained by multiplying said domestic corporation's ratio of shareholding (meaning the ratio of the number or the amount of the shares, etc. held by the shareholder, etc. out of the total issued shares, etc. of the corporation that issues said shares, etc. (where said issuing corporation has issued shares, etc. in which different claims are vested, the ratio of the amount of a dividend of surplus, etc. that said shareholder, etc. can receive based on said claims out of the total amount); hereinafter the same shall apply in this item) in the second foreign corporation by the second foreign corporations' ratio of shareholding in the first foreign corporation (where there are two or more such second foreign corporations, the sum of the ratios calculated for each of them)
- 譲渡年の前年の十二月三十一日(以下この項において「基準日」という。)において、その株式又は出資(金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式(投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口)又は出資(当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。)の総数又は総額の百分の五を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as 'listed shares, etc.' in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the 'base date' in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as 'issued shares, etc.' in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.
- 外国で既に発行された有価証券(政令で定めるものを除く。)その他これに準ずるものとして政令で定める有価証券の売付けの申込み又はその買付けの申込みの勧誘で、第四条第一項本文の規定の適用を受けないもの(以下この条において「海外発行証券の少人数向け勧誘」という。)は、当該有価証券がその買付者から多数の者に譲渡されるおそれを少なくするために必要な条件として政令で定める条件が当該有価証券の売付けに付されることを明らかにして、しなければならない。た だし、当該有価証券に関して開示が行われている場合、当該有価証券の売付けの総額が一億円を超えない範囲内で内閣府令で定める金額未満である場合その他当 該有価証券の売付けに当該条件を付さなくても公益又は投資者保護に欠けることがないものとして内閣府令で定める要件を満たす場合については、この限りでな い。
- With regard to Securities already-issued in a foreign State (excluding those specified by a Cabinet Order) or Securities specified by a Cabinet Order as those equivalent to such Securities, among solicitations of an application to sell or purchase such Securities, those exempted from application of the main clause of Article 4(1) (hereinafter referred to as 'Solicitation for Small Number of Investors for Foreign Securities)' in this Article) shall be made by clearly indicating that the conditions specified by a Cabinet Order as those necessary to reduce the likelihood that the Securities will be transferred from any person who purchased them to a large number of persons are imposed on sales of the Securities; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the requirements specified by a Cabinet Office Ordinance in order to qualify sales of Securities as those which will not impair the public interest or protection of investors even if such conditions are not imposed thereon, including the requirement that the total amount of the sales of the Securities must be less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen, are satisfied.
- 資本取引に係る契約の締結(法第二十二条の三に規定する両替業務に係るものを除く。)に基づいて行われる行為のうち、現金、持参人払式小切手(小切手法(昭和八年法律第五十七号)第五条第一項第三号に掲げる持参人払式として振り出された小切手又は同条第二項若しくは第三項の規定により持参人払式小切手とみなされる小切手をいう。以下この号において同じ。)、自己宛小切手(同法第六条第三項の規定により自己宛に振り出された小切手をいう。以下この号において同じ。)、旅行小切手又は無記名の公社債(所得税法(昭和四十年法律第三十三号)第二条第一項第九号に掲げる公社債をいう。)の本券若しくは利札の受払いをする行為であつて、その金額が二百万円に相当する額を超えるもの(持参人払式小切手及び自己宛小切手にあつては、小切手法第三十七条第一項に規定する線引がないものに限る。)
- Among acts committed based on the conclusion of a contract pertaining to capital transactions (excluding those pertaining to money exchange business prescribed in Article 22-3 of the Act), acts of receiving or paying cash, bearer checks (meaning checks drawn as bearer checks listed in Article 5, paragraph (1), item (iii) of the Checks Act (Act No. 57 of 1933) or checks deemed to be bearer checks pursuant to the provision of paragraph (2) or (3) of the said Article; hereinafter the same shall apply in this item), bank cashiers checks (meaning checks drawn to self pursuant to the provision of Article 6, paragraph (3) of the said act; hereinafter the same shall apply in this item), traveler's checks, or certificates or interest coupons of public and corporate bonds not bearing the owner's name (meaning public and corporate bonds listed in Article 2, paragraph (1), item (ix) of the Income Tax Act), of which the amount exceeds that equivalent to two million yen (for bearer checks and bank cashiers checks, limited to those without crossing prescribed in Article 37, paragraph (1) of the Checks Act)
- 日本銀行は、金融機関(銀行その他の預金等(預金保険法(昭和四十六年法律第三十四号)第二条第二項に規定する預金等及び貯金をいう。)の受入れ及び為替取引を業として行う者をいう。以下同じ。)その他の金融業を営む者であって政令で定めるもの(以下「金融機関等」という。)において電子情報処理組織の故障その他の偶発的な事由により予見し難い支払資金の一時的な不足が生じた場合であって、その不足する支払資金が直ちに確保されなければ当該金融機関等の業務の遂行に著しい支障が生じるおそれがある場合において、金融機関の間における資金決済の円滑の確保を図るために必要があると認めるときは、第三十三条第一項の規定にかかわらず、当該金融機関等に対し、政令で定める期間を限度として、担保を徴求することなくその不足する支払資金に相当する金額の資金の貸付けを行うことができる。
- Irrespective of the provisions of Article 33, paragraph 1, the Bank of Japan may provide financial institutions (banks and other institutions engaged in the business of taking deposits, etc. [deposits and others prescribed in Article 2, paragraph 2 of the Deposit Insurance Act Act No. 34 of 1971 and other deposits for savings] and in funds transfers in the course of trade; the same shall apply hereinafter) and other financial business entities specified by a Cabinet Order (hereinafter collectively referred to as 'financial institutions, etc.') with uncollateralized loans the amount of which is equivalent to the shortage of funds for a period no longer than the length of time prescribed by a Cabinet Order, when the relevant financial institutions, etc. unexpectedly experience a temporary shortage of funds necessary for payment due to accidental causes, including failures in electronic data processing systems, whereby their business operations may be seriously hampered if the shortage is not recovered swiftly, provided that the Bank finds the advance is necessary to secure smooth settlement of funds among financial institutions.
- 法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの(これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号(非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等)において「国内にある事務所等」という。)に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。
- Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the 'office, etc. located in Japan' in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income.
- 少人数向け勧誘(有価証券発行勧誘等のうち次の各号に掲げる有価証券の区分に応じ、当該各号に定める場合に該当するもの(政令で定めるものを除く。)をいう。以下この項において同じ。)又はこれに係る有価証券の有価証券交付勧誘等で第四条第一項本文の規定の適用を受けないもの(次項において「少人数向け勧誘等」という。)を行う者は、当該有価証券の有価証券発行勧誘等が次の各号に掲げる有価証券の区分に応じ、当該各号に定める場合に該当することにより当該有価証券発行勧誘等に関し第四条第一項の規定による届出が行われていないことその他の内閣府令で定める事項を、その相手方に対して告知しなければならない。ただし、当該有価証券に関して開示が行われている場合及び発行価額の総額が一億円を超えない範囲内で内閣府令で定める金額未満である少人数向け勧誘に係る有価証券について行う場合は、この限りでない。
- A person shall, when he/she makes a Solicitation for Small Number of Investors (meaning a Solicitation for Newly Issued Securities, etc. which falls under any of the categories listed in the following items for each kind of Securities set forth in the respective items (excluding those specified by a Cabinet Order); hereinafter the same shall apply in this paragraph) or makes a Solicitation for Delivery of Existing Securities, etc. which is for Securities to which a Solicitation for Small Number of Investors was made and is exempted from application of the main clause of Article 4(1) (collectively referred to as 'Solicitation for Small Number of Investors, etc.' in the following paragraph), notify the solicited persons of the matters specified by a Cabinet Office Ordinance, including the fact that the Solicitation for Newly Issued Securities, etc. made for the Securities falls under any of the categories listed in the following items for each kind of Securities set forth in the respective items and therefore the notification under Article 4(1) has not been made for the Solicitation for Newly Issued Securities, etc.; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the Solicitation for Small Number of Investors, etc. is made for the Securities of which the total issue price was or is less than the amount designated by a Cabinet Office Ordinance, which may not be more than 100 million yen:
- 会社法第百五十一条(各号を除く。)(株式の質入れの効果)、第二百十条(募集株式の発行等をやめることの請求)、第二百十二条第一項(第一号に係る部分に限る。)(不公正な払込金額で株式を引き受けた者等の責任)及び第九百十五条第三項(第一号に係る部分に限る。)(変更の登記)の規定は、特定目的会社の転換特定社債について準用する。この場合において、同法第百五十一条中「株式会社が次に掲げる行為をした場合」とあるのは「転換特定社債の転換がされた場合」と、「当該行為」とあるのは「当該転換」と、「株主」とあるのは「転換特定社債権者」と、同法第二百十条中「株主」とあるのは「社員」と、「第百九十九条第一項」とあるのは「資産流動化法第百二十一条第一項」と、同条第一号中「法令又は定款」とあるのは「法令、資産流動化計画又は定款」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 151 (excluding the items) (Effect of Pledge of Shares), Article 210 (Demanding Cessation of Issuance of Shares for Subscription), Article 212(1) (limited to the portion pertaining to item (i)) (Liabilities of Persons Who Subscribed for Shares with Unfair Amount To Be Paid In), and Article 915(3) (limited to the portion pertaining to item (i)) (Registration of a Change) of the Companies Act shall apply mutatis mutandis to a Specific Purpose Company's convertible Specified Bonds. In this case, the phrases 'In cases where a Stock Company carries out any of the acts listed below,' 'such act,' and 'shareholders' in Article 151 of the Companies Act shall be deemed to be replaced with 'In cases where the conversion of convertible Specified Bonds has been effected,' 'such conversion,' and 'convertible Specified Bondholders,' respectively, the terms 'shareholders' and 'Article 199(1)' in Article 210 of the Companies Act shall be deemed to be replaced with 'members' and 'Article 121(1) of the Asset Securitization Act,' respectively, the phrase 'laws and regulations or articles of incorporation' in Article 210(i) of the Companies Act shall be deemed to be replaced with 'laws and regulations, articles of incorporation, or the Asset Securitization Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号(外国法人の納税地)に規定する事務所、事業所その他これらに準ずるもの(これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号(外国法人が課税の特例の要件に該当しなくなつた場合の手続等)において「納税地にある事務所等」という。)に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。
- Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the 'office, etc. at the place for tax payment' in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.
- 第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の法人税法第二条第十二号の九(定義)に規定する分割型分割(以下この号において「分割型分割」という。)のうち次のいずれかに該当するものにより同条第十二号の三に規定する分割承継法人(以下この号において「分割承継法人」という。)の株式、第百十三条第一項(分割型分割により取得した株式等の取得価額)に規定する分割承継親法人(以下この号において「分割承継親法人」という。)の株式その他の資産の交付を受けた場合において、当該分割型分割に係る同条第二項に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。
- Where the nonresident referred to in paragraph (1)(iii)(b) has received, through a split-off-type company split prescribed in Article 2(xii)-9 (Definitions) of the Corporation Tax Act (hereinafter referred to as a 'split-off-type company split' in this item) of the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the nonresident owns, which falls under any of the following cases of company splits, a delivery of shares of a succeeding corporation in a company split prescribed in Article 2(xii)-3 of the said Act (hereinafter referred to as a 'succeeding corporation in a company split' in this item), shares of a succeeding parent corporation in a company split prescribed in Article 113(1) (Acquisition Cost for Shares, etc. Acquired through Split-Off-Type Company Split) (hereinafter referred to as a 'succeeding parent corporation in a company split' in this item) or other assets, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 113(2) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more:
- 前項(第一号及び第四号を除く。)の規定の適用がある場合において、公開買付者が、当該公開買付期間の末日後に当該公開買付けに係る株券等の買付け等を当該公開買付けによらないで行う契約があるにもかかわらず、公開買付届出書又は公開買付説明書にその旨の記載をすることなく、当該公開買付期間の末日後に当該契約による買付け等をしたときは、当該公開買付者が当該公開買付けに応じて株券等の売付け等をした者(当該契約により株券等の売付け等をした者、第二十七条の五の規定に該当する株券等の売付け等をした者及び第二十七条の十八第二項第一号に規定する一部の者を除く。)に対し賠償の責めに任ずべき額は、当該公開買付者が当該買付け等をした価格(これに相当する利益の供与を含み、当該価格が均一でない場合には、その最も有利な価格とする。)から公開買付価格を控除した金額に前項において準用する第十八条第一項の規定による請求権者の応募株券等の数を乗じた額とする。
- In cases where the preceding paragraph (excluding items (i) and (iv)) is applicable, when the Tender Offeror fails to state the fact that he/she had concluded a contract for making Purchase, etc. of Share Certificates, etc. pertaining to the Tender Offer not through the Tender Offer after the last day of the Tender Offer Period and then he/she makes Purchase, etc. under the contract after the last day of the Tender Offer Period, the amount of damages to be paid to a person who makes Sales, etc. of Share Certificates, etc. in response to the Tender Offer (excluding a person who makes Sales, etc. of Share Certificates, etc. under the contract, a person who makes Sales, etc. of Share Certificates, etc. to which Article 27-5 is applicable and a person who belongs to the part of persons referred to in Article 27-18(2)(i)) shall be the amount calculated by multiplying the difference between the price (including the provision of profit equivalent thereto; in cases where two or more prices are used for the Purchases, etc., the most favorable price) paid by the Tender Offeror, etc. for the Purchase, etc. and the Tender Offer Price, by the number of Share Certificates, etc. Offered to Sell by the person who is entitled to claim damages under the Article 18(1) as applied mutatis mutandis pursuant to the preceding paragraph.
- 当該公開買付けをした者が公開買付届出書に記載されたあん分比例方式と異なる方式で株券等の買付け等をした場合 当該あん分比例方式で計算した場合に前項の規定による請求権者から買付け等がされるべき株券等の数から当該公開買付けをした者が当該請求権者から買付け等をした株券等の数を控除した数(当該請求権者から買付け等をしなかつた場合には、当該あん分比例方式で計算した場合に当該請求権者から買付け等がされるべき株券等の数とする。)に公開買付価格(前条第一項に該当する場合にあつては同条第二項に規定する公開買付者が支払つた価格、前号に掲げる場合に該当する場合にあつては同号に定める有利な価格とし、そのいずれにも該当する場合にあつてはそのいずれか有利な価格とする。)から前項の規定による損害賠償を請求する時における当該株券等の市場価格(市場価格がないときはその時における処分推定価格とし、当該請求時前に当該株券等を処分した場合においてはその処分価格とする。)を控除した金額を乗じた額
- in the case where the Tender Offer Purchaser makes Purchase, etc. of the Share Certificates, etc. using a method different from the method of proportional distribution stated in the Tender Offer Notification: the amount calculated by multiplying the difference between the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages under the preceding paragraph if the Tender Offer Purchaser uses the method of proportional distribution and the number of Share Certificates, etc. of which Purchase, etc. was actually made by the Tender Offer Purchaser from the person entitled to claim damages (in cases where the Tender Offer Purchaser did not make Purchase, etc. of any of Share Certificates, etc. from the person entitled to claim damages, the number of the Share Certificates, etc. of which Purchase, etc. should be made by the Tender Offer Purchaser from the person entitled to claim damages if the method of proportional distribution is used) by the difference between the Tender Offer Price (or the price paid by the Tender Offeror as specified in Article 27-17(2) in the case where paragraph (1) of the preceding Article is also applicable, the favorable price referred to in the preceding item in the case where the preceding item is also applicable, or the more favorable one between them in the case where both Article 27-17(1) and the preceding item are also applicable) and the market price of the Share Certificates, etc. at the time when the damages are claimed under the preceding paragraph (or estimated disposal price in the case where there is no market price for the Share Certificates, etc., or disposal price in the case where the Share Certificates, etc. was disposed of before the damages is claimed).
- 法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者(同条第一項に規定する国外関連者をいう。)の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得(当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。)が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額(当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。)その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法
- The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount calculated by deeming that the income, which arises from a business pertaining to a transaction with a foreign affiliated person set forth in Article 68-88, paragraph (6) of the Act for the business year including the date on which said transaction with a foreign affiliated person was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of said Article) pertaining to said transaction with a foreign affiliated person conducted by said consolidated corporation (where the income arising from said business is not recorded separately from the income arising from other businesses in said financial statements, the income arising from businesses including said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting said transaction with a foreign affiliated person (where the amount of expenses or the value of fixed assets spent or used for said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including said business) or any other levels of such persons' contribution to said income
- 株式会社商品取引所の役員又は従業員が当該株式会社商品取引所の他の役員又は従業員と共同して当該株式会社商品取引所の株式の取得(一定の計画に従い、個別の投資判断に基づかず、継続的に行われ、各役員又は従業員の一回当たりの拠出金額が百万円に満たないものに限る。)をした場合(当該株式会社商品取引所が会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定に基づき取得した株式以外の株式を取得したときは、金融商品取引業者(金融商品取引法(昭和二十三年法律第二十五号)第二条第九項に規定する金融商品取引業者(同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。)をいう。次条及び別表第四において同じ。)に委託して行った場合に限る。)において当該取得をした株式会社商品取引所の株式を信託された者が取得し、又は所有する当該株式会社商品取引所の株式に係る議決権(法第八十六条第三項(第一号に係る部分に限る。)の規定により当該信託された者が自ら取得し、又は保有する議決権とみなされるものを除く。)
- in the case where an officer or employee of an Incorporated Commodity Exchange has acquired the shares of said Incorporated Commodity Exchange (limited to those conducted according to a certain plan, without depending on an individual investment decision, on an on-going basis, for which each officer or employee contributes less than one million yen at a time) jointly with another officer or employee of said Incorporated Commodity Exchange (when said Incorporated Commodity Exchange has acquired the shares other than those acquired based on the provisions of Article 156, paragraph (1) of the Companies Act [including cases where it is applied by replacing the terms pursuant to the provisions of Article 165, paragraph (3) of the same Act], limited to the case where the acquisition was consigned to a Financial Instruments Business Operator [which means the Financial Instruments Business Operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to one who is engaged in the Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of the same Act); the same shall apply in the following Article and the Appended Table 4]), voting rights pertaining to the shares of said Incorporated Commodity Exchange acquired or held by a person who has deposited the shares of the Incorporated Commodity Exchange which conducted said acquisition (excluding those that are deemed to be the voting rights personally acquired or held by said person who has deposited the shares, pursuant to the provisions of Article 86, paragraph (3) [limited to the part pertaining to item (i)] of the Act);
- 第六十八条(内国法人に係る所得税額の控除)の規定は、外国法人が各事業年度において第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法 の規定により所得税を課されるもの(同法第百六十一条第五号 (内国法人から受ける配当等)に掲げる配当等で政令で定めるものを除く。)の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額(所得税法第百六十一条第二号 (国内源泉所得)に掲げる対価につき同法第二百十二条第一項 (非居住者又は外国法人の所得に係る源泉徴収義務)の規定により徴収された所得税については、その額のうち、同法第二百十五条 (非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により同項 の規定による徴収が行われたものとみなされる同法第百六十一条第八号 に掲げる給与、報酬又は年金に対応する部分の金額を除く。)」と、同条第二項 中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。
- The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase 'amount of income tax' in Article 68(1) shall be deemed to be replaced with 'amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)'; the phrase 'interest and dividend, etc.' in Article 68(2) shall be deemed to be replaced with 'the relevant domestic source income.'
- 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).
- 適格機関投資家向け勧誘(有価証券発行勧誘等のうち、第二条第三項第一号に掲げる場合に該当する場合における同号の規定により当該有価証券発行勧誘等の相手方から除かれる適格機関投資家を相手方として行うもの又は同項第二号イ若しくは第二条の二第四項第二号イに掲げる場合に該当するものをいう。以下この項において同じ。)又はこれに係る有価証券の有価証券交付勧誘等で第四条第二項本文の規定の適用を受けないもの(次項において「適格機関投資家向け勧誘等」という。)を行う者(内閣府令で定める者に限る。)は、当該有価証券の有価証券発行勧誘等が次に掲げる場合に該当するものであつた有価証券(第一号に掲げる場合にあつては、第二条第三項第一号の規定により当該有価証券発行勧誘等の相手方から除かれた適格機関投資家が取得した有価証券に限る。)の有価証券発行勧誘等に該当することにより当該有価証券発行勧誘等に関し第四条第一項の規定による届出が行われていないことその他の内閣府令で定める事項を、その相手方に対して告知しなければならない。ただし、当該有価証券に関して開示が行われている場合及び発行価額の総額が一億円を超えない範囲内で内閣府令で定める金額未満である適格機関投資家向け勧誘に係る有価証券について行う場合は、この限りでない。
- A person (limited to a person who is specified by a Cabinet Office Ordinance) shall, when he/she makes a Solicitation Only for Qualified Institutional Investors (meaning a Solicitation for Newly Issued Securities, etc. which is made to Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i), or which falls under the category of Solicitations for Acquisition specified by Article 2(3)(ii)(a) or Article 2-2(4)(ii)(a); hereinafter the same shall apply in this paragraph) or makes a Solicitation for Delivery of Existing Securities, etc. which is for Securities to which a Solicitation Only for Qualified Institutional Investors was made and is exempted from application of the main clause of Article 4(2) (collectively referred to as 'Solicitation Only for Qualified Institutional Investors, etc.' in the following paragraph), notify the solicited persons of the matters specified by a Cabinet Office Ordinance, including the fact that the Solicitation for Newly Issued Securities, etc. made for the Securities falls under any of the categories of Solicitation for Acquisition listed in the following items (limited to Securities acquired by Qualified Institutional Investors who are excluded under the provision of Article 2(3)(i) from the number of persons to which the Solicitation for Newly Issued Securities, etc. was made in cases where the Solicitation for Newly Issued Securities, etc. falls under the category of Solicitations for Acquisition specified by Article 2(3)(i)) and therefore the notification under Article 4(1) has not been made for the Solicitation for Newly Issued Securities, etc.; provided, however, that this shall not apply to the Case Where Disclosures Have Been Made with regard to the Securities and to cases where the Solicitation Only for Qualified Institutional Investors, etc. is made for Securities of which the total issue price was or is less than the amount specified by a Cabinet Office Ordinance, which may not be more than 100 million yen:
- 会社法第二百二条から第二百十三条まで(第二百二条第三項、第二百七条第九項第三号及び第五号並びに第二百十三条第一項第三号を除く。)(株主に株式の割当てを受ける権利を与える場合、募集株式の申込み、募集株式の割当て、募集株式の申込み及び割当てに関する特則、募集株式の引受け、金銭以外の財産の出資、出資の履行、株主となる時期、募集株式の発行等をやめることの請求、引受けの無効又は取消しの制限、不公正な払込金額で株式を引き受けた者等の責任、出資された財産等の価額が不足する場合の取締役等の責任)、第八百六十八条第一項(非訟事件の管轄)、第八百七十条(第二号及び第七号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十四条(第一号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除外)及び第八百七十六条(最高裁判所規則)の規定は、第一項の特定目的会社の募集特定出資について準用する。この場合において、これらの規定中「株主」とあるのは「特定社員」と、「株式」とあるのは「特定出資」と、「数」とあるのは「口数」と、「第百九十九条第一項第三号」とあるのは「資産流動化法第三十六条第一項第三号」と、「第百九十九条第一項第四号」とあるのは「資産流動化法第三十六条第一項第四号」と、同法第二百二条第一項中「募集事項」とあるのは「社員総会の決議により、募集事項」と、同条第二項中「一株」とあるのは「一口」と、同条第五項中「第百九十九条第二項から第四項まで及び前二条」とあるのは「資産流動化法第三十六条第二項及び第三項」と、同法第二百四条第二項中「株主総会」とあるのは「社員総会」と、同法第二百七条第九項第一号中「発行済株式の総数」とあるのは「特定出資の総口数」と、同法第二百十条中「自己株式」とあるのは「自己特定出資(資産流動化法第五十九条第二項に規定する自己特定出資をいう。)」と、同条第一号中「法令又は定款」とあるのは「法令、資産流動化計画又は定款」と、同法第二百十三条第一項第一号中「業務執行取締役(委員会設置会社にあっては、執行役。以下この号において同じ。)その他当該業務執行取締役」とあるのは「取締役その他当該取締役」と、同項第二号中「株主総会」とあるのは「社員総会」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 Articles 202 to 213 inclusive (excluding Article 202(3), Article 207(9)(iii) and (v) and Article 213(1)(iii)) (Cases Where Entitlement to Allotment of Shares Is Granted to Shareholders; Applications for Shares for Subscription; Allotment of Shares for Subscription; Special Provisions on Subscription and Allotment of Shares for Subscription; Subscription for Shares for Subscription; Contribution of Property Other Than Monies; Performance of Contributions; Timing of Shareholder Status; Demanding Cessation of Issue of Shares for Subscription; Restrictions on Invalidation or Rescission of Subscription; Liabilities of Persons Who Subscribed for Shares with Unfair Amount To Be Paid In; Liabilities of Directors in Case of Shortfall in Value of Property Contributed), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (ii) and item (vii)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 874 (limited to the portion pertaining to item (i)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to the Specified Equity for Subscription of a Specific Purpose Company set forth in paragraph (1). In this case, the term 'shareholder' in these provisions shall be deemed to be replaced with 'Specified Equity Member,' the term 'shares' in these provisions shall be deemed to be replaced with 'Specified Equity,' the term 'number' in these provisions shall be deemed to be replaced with 'number of units,' the term 'Article 199(1)(iii)' in these provisions shall be deemed to be replaced with 'Article 36(1)(iii) of the Asset Securitization Act,' the term 'Article 199(1)(iv)' in these provisions shall be deemed to be replaced with 'Article 36(1)(iv) of the Asset Securitization Act,' the term 'Subscription Requirements' in Article 202(1) of the Companies Act shall be deemed to be replaced with 'Subscription Requirements determined by resolution at a general meeting of members,' the term 'one share' in paragraph (2) of that Article shall be deemed to be replaced with 'one unit,' the phrase 'paragraphs (2) to (4) inclusive of Article 199 and the preceding two Articles' in Article 202(5) of the Companies Act shall be deemed to be replaced with 'Article 36(2) and (3) of the Asset Securitization Act,' the term 'shareholders meeting' in Article 204(2) of that Act shall be deemed to be replaced with 'general meeting of members,' the phrase 'total number of Issued Shares' in Article 207(9)(i) of the Companies Act shall be deemed to be replaced with 'total number of units of Specified Equity,' the term 'Treasury Shares' in Article 210 of the Companies Act shall be deemed to be replaced with 'The Company's Own Specified Equity (meaning a Company's Own Specified Equity as defined in Article 59(2) of the Asset Securitization Act),' the phrase 'laws and regulations or articles of incorporation' in Article 210(i) of the Companies Act shall be deemed to be replaced with 'laws and regulations, Asset Securitization Plan, or articles of incorporation,' the phrase 'Executive directors who carried out duties regarding the solicitation of subscribers for such Shares for Subscription (or, for a Company with Committees, executive officers; the same shall apply hereinafter in this item) and other persons prescribed by the applicable Ordinance of the Ministry of Justice as persons who were involved, in the performance of their duties, in the execution of the business of such executive directors' in Article 213(1)(i) of that Act shall be deemed to be replaced with 'Directors who carried out duties regarding the solicitation of subscribers for such Shares for Subscription and other persons prescribed by an Ordinance of the Ministry of Justice as persons who were involved, in the performance of their duties, in the execution of the business of such directors,' the term 'shareholders meeting' in item (ii) of said paragraph shall be deemed to be replaced with 'general meeting of members,' 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.