間接: 524 Terms and Phrases

• 間接
• indirection
• indirectness
• not front-line sales (i.e. sales support, HR)

• 間接型
• indirect form

• 間接税
• indirect tax

• 間接的
• indirect
• indirectly

• 間接費
• overhead
• indirect cost
• overhead cost
• overhead (costs)
• indirect costs

• 間接に
• indirectly

• 間接材
• indirect materials

• 間接の
• indirect
• oblique
• secondhand

• 間接法
• indirect method

• 間接翻訳
• indirect translation (use intermediate language(s))

• 間接荷重
• indirect load

• 間接確率
• inverse probability

• 間接結合
• indirect linking

• 間接作用
• indirect action

• 間接染色
• adjective staining

• 間接疑問
• indirect question

• 間接観測
• indirect observation

• 間接強制
• indirect compulsory execution
• indirect compulsion

• 間接循環
• indirect circulation

• 間接支出
• indirect expenditure

• 間接収益
• indirect receipts

• 間接経費
• associated cost
• indirect cost
• secondary cost

• 間接効果
• indirect benefits
• indirect effects
• secondary benefits
• secondary effects

• 間接感染
• mediate contagion

• 間接脱硫
• indirect desulfurization

• 間接証拠
• indirect evidence
• circumstantial evidence

• 間接照明
• indirect lighting
• indirect lighting systems

• 間接受身
• indirect passive

• 間接正犯
• indirect principal offender
• indirect perpetrator
• principal offender in the second degree
• indirect principal (crim. law)

• 間接参照
• indirect referencing

• 間接選挙
• indirect election

• 間接喫煙
• passive smoking
• secondhand smoke
• passive smoke
• sidestream smoke

• 間接キス
• indirect kiss (e.g. drinking from a cup someone has just used)

• 間接撮影
• fluoroscopy
• fluorography

• 間接測定
• indirect measurement

• 間接教示
• indirect teaching

• 間接話法
• indirect speech
• indirect narration

• 間接発信
• indirect submission

• 間接部門
• internal division
• back-office section
• indirect department
• administrative division

• 間接損害
• indirect damage
• indirect losses

• 間接的な
• indirect

• 間接労働
• indirect labor

• 間接価格
• indirect price

• 間接占有
• indirect possession

• 間接的に
• indirectly

• 間接原価
• indirect costs

• 間接流出
• indirect discharge
• indirect runoff

• 間接便益
• indirect benefit

• 間接被害
• indirect damage

• 間接暖房
• indirect heating

• 間接変態
• indirect transformation

• 間接証明
• indirect proof

• 間接遷移
• indirect transition
• Direct and indirect band gaps

• 間接命令
• indirect instruction

• 間接照度
• indirect illuminance

• 間接暗示
• an indirect suggestion

• 間接蛍光
• indirect immunofluorescence

• 間接報酬
• indirect compensation

• 間接圧力
• indirect pressure

• 間接液化
• indirect liquefaction

• 間接品目
• non-direct item

• 間接射撃
• Indirect fire

• 間接業務
• indirect work duties
• indirect operations

• 間接検眼
• indirect ophthalmoscopy

• 間接的照応
• indirect anaphora

• 間接諸経費
• overhead cost
• overheads

• 間接測量費
• indirect surveying cost

• 間接再利用
• indirect reuse

• 間接工事費
• indirect construction cost
• indirect cost

• 間接色指定
• indirect colour specification

• 間接撮影法
• fluoroscopy (method)

• 間接選挙制
• indirect electoral system

• 瞬間接着剤
• instant glue
• Cyanoacrylate
• instantaneous adhesive agent

• 間接利用者
• indirect user

• 間接目的語
• indirect object
• O$^i$

• 間接蒸解法
• indirect cooking process

• 半間接照明
• semi-indirect lighting

• 間接的農薬
• systemic pesticides

• 間接被害額
• indirect damage

• 間接的作用
• indirect action

• 細胞間接着
• cell adhesion
• cell-cell adhesion
• cell-cell contact

• 図形間接続
• shape-to-shape connection

• 細胞間接触
• intercellular contact

• 間接的効果
• indirect effect

• 間接的機構
• indirect mechanism

• 間接的証拠
• indirect evidence

• 間接的経路
• indirect pathway

• 間接調整法
• indirect reconciliation method

• 間接民主制
• Representative democracy

• 製造間接費
• production expenses

• 間接的な支城
• Indirectly Controlled Shijo

• 間接加熱方式
• indirect heating

• 間接的な談話
• indirect discourse

• 間接帰納確率
• inverse probability

• 間接距離測量
• indirect distance surveying
• indirect-distance survey

• 間接水準測量
• indirect leveling

• 間接高低測量
• trigonometric leveling

• 間接照準射撃
• indirect fire

• 間接的な言及
• allusion

• 間接業務分析
• overhead value analysis

• 間接脱硫装置
• indirect desulfurization facility

• 間接制御方式
• register control

• 治水間接効果
• flood control indirect benefits

• 間接灌漑効果
• indirect irrigation benefits
• indirect irrigation effects
• secondary benefits
• secondary effects

• 二地点間接続
• point-to-point connection

• 間接測定方法
• indirect method of measurement

• 中間接続電線
• interconnecting cable

• 間接アドレス
• indirect address

• 間接的な報告
• a secondhand report

• 間接的な侮辱
• an indirect insult

• 間接的な原因
• an indirect cause

• 間接的な証拠
• indirect evidence

• 間接的に探る
• seek indirectly

• 細胞間接着部
• intercellular junction
• intercellular contact

• 間接熱量測定
• indirect calorimetry

• X線間接撮影
• photofluorography

• 間接的な利点
• an indirect advantage

• 間接的な利益
• indirect benefits

• 間接的因果関係
• indirect consequence

• 隣接細胞間接合
• lateral conjugation

• 間接堤防保護工
• indirect bank protection

• 社会的間接資本
• social overhead capital

• 間接発進ポート
• indirect-submission port

• 礫間接触酸化法
• gravel contact oxidation method
• gravel contact oxidation process

• 間接周波数変調
• indirect frequency modulation

• 細胞間接着部位
• intercellular junction
• intercellular contact

• 細胞間接着因子
• intercellular adhesion molecule

• 細胞間接着分子
• ICAM
• intercellular adhesion molecule

• 間接免疫蛍光法
• indirect immunofluorescence

• 間接蛍光抗体法
• indirect immunofluorescence
• indirect fluorescent antibody technique
• indirect immunofluorescence assay
• IFA

• 細胞基質間接着
• cell-matrix adhesion

• 間接熱量測定法
• indirect calorimetry

• 細胞間接着結合
• intercellular contact

• ポイント間接続
• point-to-point connection

• 間接部門の効率化
• management of indirect cost
• increasing efficiency of indirect departments

• 間接遷移形半導体
• indirect transition semiconductor

• （間接）伝染する
• infectious

• 間接アドレス指定
• indirect addressing

• 間接的に経験する
• experienced at secondhand

• 間接圧力を加える
• apply indirect pressure

• 間接交換相互作用
• indirect exchange interaction

• 間接クームス試験
• indirect Coombs test

• 間接クームズ試験
• indirect Coombs test

• 細胞間接着分子1
• intercellular adhesion molecule-1

• 間接的パスウェイ
• indirect pathway

• 間接的な政治工作
• oblique political maneuvers

• 間接効果的随伴性
• indirect-acting contingency

• 間接蛍光抗体染色法
• indirect immunofluorescent antibody stain

• 間接的な方法や行為
• indirect procedure or action

• 細胞間接着分子-1
• intercellular adhesion molecule-1

• 間接アプローチ戦略
• Indirect approach

• 計算機間接続の構造
• computer interconnection structure

• 間接静電複写機用語
• Glossary of terms for indirect method electrostatic process copying machines

• 間接Coombs試験
• indirect Coombs test

• 間接的アナログモデル
• indirect analog model

• 二重に間接的な方法で
• by doubly indirect means

• 間接的な方法によって
• by indirect means

• 公共支出の間接的影響
• any indirect effect of public expenditure

• XML名前空間接頭辞
• XML namespace prefix

• 間接（隔壁）式熱交換器
• indirect heat exchanger

• 間接強制の支払額の算定
• Calculation of Amount of Money for Indirect Compulsion

• ひざ間接作用をする車輪
• knee-action wheel

• 間接呼び出しを使用する
• Use indirect calls

• スチュアートの間接の子孫
• an indirect descendant of the Stuarts

• 彼は非常に間接的に答えた
• he answered very indirectly

• レジスタ間接アドレシング
• register indirect addressing

• 間接インライン化を実行する
• Perform indirect inlining

• 表現するか、間接的に述べる
• express or state indirectly

• 自動車−間接運転視界試験方法
• Road vehicles− Test method for the indirect driver's field of view

• 間接的アナログシミュレーション
• indirect analog simulation

• 不完全型のポインタへの間接参照
• dereferencing pointer to incomplete type
• can't deduce a template for %qT from non-template type %qT
• forming pointer to reference type %qT
• cannot decrement a pointer to incomplete type %qT

• 間接参照内で無効な被演算子です
• invalid operand in indirect reference

• 局所関数への間接分岐を発行する
• Emit indirect branches to local functions

• 胸部X線間接撮影用ミラーカメラ
• Mirror cameras for chest indirect radiography

• （捻挫した間接を）包帯で保護する
• secure (a sprained joint) with a strap

• 税は直接税と間接税からなっている。
• Taxes consist of direct taxes and indirect ones.

• 間接的な引用によって特徴づけられる
• characterized by indirect references

• 静かに、または、間接的に抑えられる
• suppressed quietly or indirectly

• 一時的な参照、または、間接的な言及
• passing reference or indirect mention

• かつて読まれた何かの記憶の間接報告
• a secondhand account of a memory of something once read

• 胸部間接撮影用コンデンサ式X線装置
• Capacitor discharge X-ray apparatus for chest indirect radiography

• 間接的アナログシミュレーションモデル
• indirect analog simulation model

• 骨の癒着を意図した間接の外科的固定術
• the surgical fixation of a joint which is intended to result in bone fusion

• 間接的に物事を表現する方法を伴う文体
• a style that involves indirect ways of expressing things

• 疑わしい間接的な人として知られている
• known as a shady indirect fellow

• 事実上幕府からは間接統治となっていた。
• The Kanto region was put under the indirect rule of the bakufu.

• リモートセンシング、遠隔測定、間接測定
• RS remote sensing

• 間接的であるが、合法的な質問をすること
• making indirect but legitimate inquiries

• 間接関数呼び出しは gawk 拡張です
• indirect function calls are a gawk extension

• 間接的な言及によって特徴づけられる品質
• a quality characterized by indirect reference

• 画像、形状、または模型で間接的に表現する
• express indirectly by an image, form, or model

• 間接的な（通常は悪意の）言外のほのめかし
• an indirect (and usually malicious) implication

• 航行において間接的コースをとるべきである
• you must take an indirect course in sailing

• 擬似体液中での異種金属間接触腐食試験方法
• Testing method for galvanic corrosion in pseudo physiological solution

• 新たな間接税が強い酒類に対して課せられた。
• New indirect taxes were imposed on spirits.

• 扶養義務等に係る金銭債権についての間接強制
• Indirect Compulsory Execution for a Monetary Claim pertaining to Duty to Support, etc.

• 民間医療で間接の痛みや炎症に対し使用される
• used in folk medicine for pain or inflammation in joints

• 確かに、彼らはある間接的な目的を考えていた
• doubtless they had some indirect purpose in mind

• 天井からの反射は柔軟な間接の光をもたらした
• reflection from the ceiling provided a soft indirect light

• いくらかの行動の遠近的なまたは間接的な結果
• a remote or indirect consequence of some action

• そのクーデターの間接的な情報しか得ていない。
• We only have secondhand information of the coup.

• 動詞の間接目的語の役割をする名詞のカテゴリー
• the category of nouns serving as the indirect object of a verb

• 編集するページ (名前空間接頭辞は使わず):
• Pages to edit (do not use a namespace: prefix):

• 署名を拒否することによる、間接的な法律の拒否権
• indirect veto of legislation by refusing to sign it

• 直接の接触だけでなく間接的な接触で蔓延する疾患
• the disease spread by mediate as well as direct contact

• 間接的な証拠から他にも権利書があるはずなんだが
• There were allusions to some deeds

• 抗原を間接的に検出するための蛍光顕微鏡検査の方法
• a method of using fluorescence microscopy to detect the presence of an antigen indirectly

• 彼の方法は間接的であるが、彼らはいいかげんではない
• though his methods are indirect they are not dishonest

• 間接関数 [%q]+D を弱いとして宣言できません
• indirect function [%q]+D cannot be declared weak

• この地は海に直接、もしくは間接的にアクセスできます
• This location has direct or indirect access to the Sea.

• そのため、佐伯部は間接的に中央佐伯氏の部民とされた。
• Therefore, Saekibe was indirectly made a Bemin (a group of people who belonged to Yamato sovereignty) of the central Saeki clan.

• 間接免疫螢光法で使用される抗体に通常結合する蛍光色素
• a fluorochrome commonly conjugated with antibodies for use in indirect immunofluorescence

• 間接的に、代用品を通じてまたはそれにより、それとして
• indirectly, as, by, or through a substitute

• 主要な記事について間接的情報を与える短いニュース記事
• a short news story presenting sidelights on a major story

• PIC コード生成は高速間接呼び出しと併用できません
• PIC code generation is not compatible with fast indirect calls

• 皮肉な意見は、間接的にしばしば意図された意味を伝える
• an ironic remark often conveys an intended meaning obliquely

• 必要があれば、命令呼び出しを間接呼び出しとして生成する
• Generate call insns as indirect calls, if necessary
• Generate call insns as direct calls

• 大きなプログラム用に間接 CALLXn 命令を使用する
• Use indirect CALLXn instructions for large programs

• (間接文字列、オフセット: 0x[%s]): [%s]
• (indirect string, offset: 0x[%s]): [%s]

• 間接関数 [%q]+D は弱い参照として宣言できません
• indirect function [%q]+D cannot be declared weakref

• 彼が泣くのは注目してもらいたいという間接的な要求だった
• his crying was an indirect request for attention

• 三国干渉は日露戦争のきっかけに直接・間接の影響を与えた。
• The Triple Intervention triggered the Japanese-Russo War both directly and indirectly.

• 朝鮮では中国から間接的に西洋の技術を採用しただけである。
• In Korea, only technology was indirectly imported from the West through China.

• 政府の行政事務に伴い直接的及び間接的に排出される二酸化炭素
• CO2 Emission Generated Directly or Indirectly from Administrative Works

• （情報などについて）間接的でない、何かの仲介の方法ではない
• (of e.g. information) not secondhand or by way of something intermediary

• 媒介生物が人に噛み付くか接触するとおこる、病原体の間接感染
• indirect transmission of an infectious agent that occurs when a vector bites or touches a person

• ただし、間接アドレッシングでそれができるマシンは別だけど。
• except in a few cases on some machines where you can it with indirect addressing.

• `[%s]' を通して間接的に呼び出された関数が存在しません
• function called indirectly through `[%s]' does not exist

• 間接で交わる骨端の間のクッションとして用いられる軟骨の椎間板
• a disk of cartilage that serves as a cushion between the ends of bones that meet at a joint

• 即ち、すべての傾城が、助六に対して間接的に接吻を望むのである。
• This means, all the courtesans want to kiss Sukeroku indirectly.

• 空気中の繊維状粒子測定方法−第3部：間接変換−透過電子顕微鏡法
• Measuring method for airborne fibrous particles−Part 3 : Indirect-transfer transmission electron microscopy method

• マイコプラズマの検出法−第２部：ＤＮＡ蛍光染色による間接検出法
• Mycoplasma detection methods-Part 2: Indirect DNA staining assay

• サツマイモを熱した小石の中に埋めて、間接加熱によって焼いたもの。
• Place the sweet potatoes onto heated pebbles and cook them by indirect heating.

• 間接射撃兵器システムを無力化もしくは破壊するために加えられる射撃
• fire delivered to neutralize or destroy indirect fire weapon systems

• 特別な変数 `[%s]' は間接関数呼び出し用には使用出来ません
• can not use special variable `[%s]' for indirect function call

• 言葉または行いにおいて斜格的または間接的手段によって特徴づけられる
• marked by obliqueness or indirection in speech or conduct

• これにより、頼朝は東海・東山両道の支配権を間接的ではあるが獲得した。
• It was through this that Yoritomo indirectly secured power over Tokai-do and Tosan-do.

• そのようにして心理的に強制を加え、間接的に義務の履行を促すものである。
• Thus, the execution of one's duties is urged indirectly by a psychological coercion on the obligated party.

• この理由から、間接税は、それが法外なものであろうとも承認されるだろう。
• It is for this reason that an indirect tax, however exorbitant it be, will always be accepted by the crowd,

• 処理されている物質が炉の屋根と壁に向けられる炎によって間接的に熱される炉
• a furnace in which the material that is being treated is heated indirectly by flames that are directed at the roof and walls of the furnace

• ギャツビーがほとんど酒を飲まないのも、間接的にはコーディーのせいだった。
• It was indirectly due to Cody that Gatsby drank so little.

• 一般利用者が直接、または他の公共図書館などを通じて間接的に受けるサービス。
• Services that users from the general public receive directly or indirectly through other public libraries

• 度重なる長期の神経圧縮（通常、炎症または膨張になりやすい間接付近の神経で）
• repeated and long-term nerve compression (usually in nerves near joints that are subject to inflammation or swelling)

• そうした誤ちは間接的にはそうした配慮を欠いた行いをひき起したのでしょうが。
• which may have remotely led to it.

• 幕府はその惣領と御恩・奉公による主従関係を結び、間接的には庶子をも支配した。
• The soryo made a master and servant relationship with bakufu through favor and service, and indirectly ruled over illegitimate children.

• 時々子供たちにより経験され、しばしば急成長に起因している筋肉または間接の痛み
• pain in muscles or joints sometimes experienced by children and often attributed to rapid growth

• 間接的に傷害や損失を引き起こした人物から損害を賠償させるために起こされる訴訟
• an action brought to recover damages from a person whose actions have resulted indirectly in injury or loss

• こう（喉）頭鏡接合部−第1部　従来形のフックオン式ハンドル・ブレード間接合部
• Laryngoscopic fittings−Part 1 : Conventional hook-on type handle-blade fittings

• [%B]: 間接バージョン付きシンボル `[%s]' の予期しない再定義です
• [%B]: unexpected redefinition of indirect versioned symbol `[%s]'

• 賦形剤（または、媒介物）が人体に触れ、または摂取する際に起こる病原菌の間接伝達
• indirect transmission of an infectious agent that occurs when a vehicle (or fomite) touches a person's body or is ingested

• [%B]: 間接シンボル `[%s]' (`[%s]' へ) が循環しています
• [%B]: indirect symbol `[%s]' to `[%s]' is a loop

• 以上5ヶ所はそれぞれ捕鯨に直接または、間接的（捕鯨基地など）に係わる場所である。
• The five locations above are all directly or indirectly (base for whaling, etc.) related to whaling.

• [%H]: 再配置 [%s] (間接関数 [%s] 用) はサポートされていません
• [%H]: relocation [%s] for indirect function [%s] unsupported

• この文章を読んでいる人も大半は、直接あるいは間接的に労働によって殺されるであろう。
• Directly or indirectly, work will kill most of the people who read these words.

• また、がんと心臓病は両方とも、直接・間接的に労働に原因があることが多い現代病である。
• Both cancer and heart disease are modern afflictions normally traceable, directly, or indirectly, to work .

• 直接火を付けるのではなく、熱した香用の炭（＝チャコール）や熱灰の上で間接的に熱を加える。
• Neriko is not lit directly by a flame but placed on the hot charcoal for incense use or the hot ash so as to be heated indirectly.

• 神意を伺う行為には間接的なものもあり、神前での相撲などの結果如何で吉凶を占う神事もある。
• There are indirect acts for consulting god's will, such as shinji where fortune is told based upon the result of sumo, etc.

• ある研究の報告によれば、間接喫煙の結果５３、０００のアメリカ人が毎年死亡しているそうだ。
• A study reports that 53,000 Americans die each year as a result of secondhand smoke.

• gp を定数とする（ただし、間接呼び出しでは gp を save/restore する）
• gp is constant (but save/restore gp on indirect calls)

• 外国間接口座管理機関が社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者
• An institution with which a foreign indirect account management institution has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• 直接・間接的に、労働の大半は、商業や社会管理といった非生産的な仕事にすぎないということだ。
• directly or indirectly, most work serves the unproductive purposes of commerce or social control.

• 現在では議会制民主主義（間接民主制）の制度を取り入れている諸国の内閣が政党内閣の形態である。
• Today, countries which practice a parliamentary democracy, or an indirect democracy, have a party cabinet.

• 結果として阿比留の通報は、壬生浪士組の方向性と土方の生き様を間接的に決定づけるものとなった。
• As a result, Abiru's report indirectly determined that the direction taken by the Mibu masterless warriors group to come under the guiding influence of the way of life of Hijikata.

• われわれは、生活に必要なものや生活を快適にするものをすべて他人の労働に間接的に依存している。
• We are indirectly dependent upon the labour of others for all the necessities and comforts of our lives.

• --add-indirect エクスポートファイルに間接 DLL を追加する
• --add-indirect Add dll indirects to export file.

• 発熱、衰弱、易疲労感、間接痛、顔や首や腕の皮膚損傷のさまざまな症状を含む結合組織の炎症性疾患
• an inflammatory disease of connective tissue with variable features including fever and weakness and fatigability and joint pains and skin lesions on the face or neck or arms

• 1183年（寿永2年） -頼朝が寿永二年十月宣旨により朝廷から間接的に土地支配権を認められる。
• 1183 - Yoritomo was approved to have the control of lands indirectly by Imperial Court according to Juei-ninen Jugatsu no Senji.

• 日本列島はいまだ先史時代であり、この時代の歴史は同時代の中国の史書によって間接的に知るほかない。
• Japan was still in the prehistoric age at that time, so we can only know about the Japanese history of this period indirectly from the contemporary Chinese history books.

• 間接的にゆっくり加熱することで、アミラーゼ（デンプン分解酵素）が、デンプンをグルコースに変える。
• By heating them slowly and indirectly, amylase (amylolytic enzyme) changes starch into glucose.

• 思想、道徳としての儒学は支配階級を中心に学ばれ、明治以降は一般庶民にも直接、間接に影響を与えた。
• Confucianism was studied for its morals and ethics mainly by the ruling class, and after the Meiji period, its influence was directly and indirectly exerted on the ordinary people.

• 攻撃的、または辛辣すぎると思われる表現の代わりに使用する、当たりさわりのない、または間接的な表現
• an inoffensive or indirect expression that is substituted for one that is considered offensive or too harsh

• 国司の所在する国府から間接支配程度の統制が行われ、郡司は旧国造などの在地有力豪族であることが多い。
• Since the Kokufu where kokushi (provincial governors) resided controled Gunga indirectly, most of Gunji were members of powerful local families such as the old kuninomiyatsuko (provincial governor).

• -a --add-indirect エクスポートファイルに間接 dll を追加する
• -a --add-indirect Add dll indirects to export file.

• 画題は経文とは関係がないという指摘もある一方、直接的ないし間接的に関連があるとの指摘もなされている。
• Some researchers point out that the subjects of the paintings have nothing to do with the contents of the sutras but others insist that they are directly or indirectly connected.

• 第二項の規定は、第一項第二号、第四号及び第五号の直接又は間接に保有される関係の判定について準用する。
• The provisions of paragraph (2) shall apply mutatis mutandis to the determination of a relationship whereby the shares, etc. are directly or indirectly held as set forth in item (ii), item (iv) and item (v) of paragraph (1).

• 社会が個人としての彼に抱く関心は(その行為が他人に関わる場合を除き)わずかなもので、全く間接的です。
• the interest which society has in him individually (except as to his conduct to others) is fractional, and altogether indirect:

• ウエッブサーバー上で間接的に接続できるアプリケーションを起動させるソフトウエアに何か意味があるのか。
• What does it mean to have free software running a remotely-accessible application on a Web server?

• 俳句の季語と同じように、間接的な比喩として穢れ・邪気・魔・厄を、祓い清める事を表している言葉でもある。
• They also show the exorcism and purification of impurities, bad vibes that cause illness and other misfortune, devils and disasters as well as kigo (a season word) for haiku (Japanese seventeen-syllable poem).

• この儀式的な基礎は、間接的であるにせよ、美の信仰対象のありかたにおいて世俗化した儀式として認識できる。
• This ritualistic basis, however remote, is still recognizable as secularized ritual even in the most profane forms of the cult of beauty.

• 直接及び間接保有の株式等の数　第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数をいう。
• Number of shares, etc. (held) through direct and/or indirect ownership:　The number of shares, etc. (held) through direct and/or indirect ownership prescribed in Article 66-6(2)(iii)

• 直接及び間接保有の議決権の数　第六十六条の六第二項第四号に規定する直接及び間接保有の議決権の数をいう。
• Number of voting rights (held) through direct and/or indirect ownership:　The number of voting rights (held) through direct and/or indirect ownership prescribed in Article 66-6(2)(iv)

• Ｖ２ ３２０の定格電圧も、ＳｉＣ ＧＴＯ１１０のアノード・ゲート間接合の順電圧よりも少し高い値に設定する。
• The voltage rating of V2 320 is also set to a value somewhat higher than the forward voltage of the anode-to-gate junction of the SiC GTO 110.

• 直接及び間接保有の株式等の数　第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数をいう。
• Number of shares, etc. held through direct and/or indirect ownership:　The number of shares, etc. held through direct and/or indirect ownership prescribed in Article 66-9-6(2)(iv)

• 医用画像部門における品質維持の評価及び日常試験方法−第２−９部：不変性試験−間接透視及び間接撮影用Ｘ線装置
• Evaluation and routine testing in medical imaging departments-Part 2-9: Constancy tests-Equipment for indirect radioscopy and indirect radiography

• 登記権利者　権利に関する登記をすることにより、登記上、直接に利益を受ける者をいい、間接に利益を受ける者を除く。
• person entitled to register:　a person who is to receive any benefit directly in terms of registration by making a registration of a right, excluding a person who is to receive any benefit indirectly;

• そういうわけで、翌朝出発することに決めまして、木こりは緑の砥石で斧を研いで、間接に全部きちんと油をさしました。
• Therefore it was decided to start upon their journey the next morning, and the Woodman sharpened his axe on a green grindstone and had all his joints properly oiled.

• 一方、黄砂の影響を受けている韓国や日本なども、木材や農産物の輸入などを通して間接的に関わっているとの見方がある。
• On the other hand, there also exists a view of considering that Korea and Japan, which have been affected by kosa, are responsible indirectly as well, for example, through importation of woods and agricultural products.

• しかし、仲麻呂に先立って急死したことが、後の藤原仲麻呂の乱で仲麻呂が敗退する間接的な原因であると考えられている。
• However, his sudden premature death is considered to have indirectly caused Nakamaro's defeat in the later occurred FUJIWARA no Nakamaro's War.

• X字型を形成するために染色分体が一緒に保持される間接核分裂の間に出現する個々の染色体の特殊化された濃縮された領域
• a specialized condensed region of each chromosome that appears during mitosis where the chromatids are held together to form an X shape

• いかなる場合においても当社およびマネーグラムは、付随的、間接的または派生的損害賠償の責任を負わないものとします。
• Neither the Company nor MoneyGram shall be in any way liable for any incidental, indirect or derivative damages.

• しかし個人とは区別されたものとしての社会が、もし利害があるとしても、間接的な利害しかもたない活動領域があります。
• But there is a sphere of action in which society, as distinguished from the individual, has, if any, only an indirect interest;

• 儒教を直接受容したのは、主に武士や漢学をおさめた町人にとどまるものの、間接的な形で日本の庶民にも影響を及ぼしている。
• Major people who directly accepted Confucianism were not only the samurai and townspeople who mastered Sinology, but Confucianism also influenced common people in Japan in an indirect manner.

• 同時に鎖国を国是としていた当時の日本において、間接的にではあっても中国文化に触れることのできる数少ない機会でもあった。
• Japan at that time enforced the national isolation policy and therefore, the visit of Tsushinshi gave people a rare opportunity to know Chinese culture, though indirectly.

• ロの規定により特定間接口座管理機関に該当するものが社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者
• An institution with which an institution that falls under the category of specified indirect account management institution pursuant to the provision of (b) has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• この法律で「有害植物」とは、真菌、粘菌、細菌、寄生植物及びウイルスであつて、直接又は間接に有用な植物を害するものをいう。
• Injurious plant as used in this Act means fungus, slime mold, bacterium, para.itic plant and virus that are injurious to useful plants directly or indirectly.

• ロの規定により外国再間接口座管理機関に該当するものが社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者
• An institution with which an institution that falls under the category of foreign further indirect account management institution pursuant to the provision of (b) has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• 特定間接口座管理機関　口座管理機関のうち、次のいずれかに該当するもの（外国間接口座管理機関に該当する者を除く。）をいう。
• Specified indirect account management institution:　An account management institution, which falls under any one of the following (excluding an institution that falls under the category of foreign indirect account management institution):

• 間接拓と直接拓という言葉もかつては存在せず、間接的に採るのを拓本と称し、直接採るものは印刷、もしくは版画、押印と呼んだ。
• Also, people didn't use the terms 'kansetsu-taku' (indirect rubbing) and 'chokusetsu-taku'(direct rubbing), and the term 'takuhon' (a rubbing) referred to a copy made in an indirect way, while any copies made in a direct way were called insatsu (printing), hanga (block prints), or oin (putting a seal).

• コーラスの律動的なスピーチが歌に挿入される時、音程は、間接的に、しかし紛れもなく、正統的な典礼によって教えられたものである
• when the measured speech of the chorus passes over into song the tones are, remotely but unmistakably, those taught by the orthodox liturgy

• 情報を交換し合って、使う能力（通常、いくつかのローカル・エリア・ネットワークから成り立つ大きな異機種間接続ネットワークで）
• the ability to exchange and use information (usually in a large heterogeneous network made up of several local area networks)

• このため各国はアメリカの通貨アメリカ合衆国ドルとの固定為替相場制を介し、間接的に金と結びつく形での金本位制となったのである。
• This made each country adopt gold and dollar standard system in which its currency was indirectly linked to the gold through the fixed exchange rate system with US dollar, the currency of the United State of America convertible into gold.

• 間接的ではあるが、鳶ヶ巣山への攻撃により退路を脅かされたため、武田軍は意思決定の選択肢・時間が制限されて心理的に圧迫された。
• Although this may not be immediately relevant, the Takeda force was psychologically pressured with few options and less time for decision-making, when Mt. Tobigasu was assaulted and their escape route was almost blocked.

• イ又はハの規定により特定間接口座管理機関に該当するものが社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者
• An institution with which an institution that falls under the category of specified indirect account management institution pursuant to the provision of (a) or (c) has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する居住者（前号に掲げる居住者を除く。）
• A resident who belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the resident listed in the preceding item).

• イ又はハの規定により外国再間接口座管理機関に該当するものが社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者
• An institution with which an institution that falls under the category of foreign further indirect account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• これにより、ＳｉＣ ＧＴＯ１１０のアノード・ゲート間接合に逆バイアスがかかる結果、ＳｉＣ ＧＴＯ１１０は瞬時にターンオフする。
• This causes the anode-to-gate junction of the SiC GTO 110 to be reverse biased, resulting in rapid turn-off of the SiC GTO 110.

• 前項に規定する間接保有株式等保有割合が百分の八十以上である場合における同項第一号に規定する株主等である外国法人に該当する外国法人
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (i) of the preceding paragraph, where the ratio of the shares, etc. held indirectly as prescribed in said paragraph is 80 percent or more
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (i) of the preceding paragraph, where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する内国法人（前号に掲げる内国法人を除く。）
• A domestic corporation that belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the domestic corporation listed in the preceding item).

• 直接及び間接の外国関係会社株式等の保有割合が百分の五以上である一の同族株主グループに属する連結法人（前号に掲げる連結法人を除く。）
• A consolidated corporation that belongs to a family shareholder group whose direct and/or indirect ownership ratio for shares, etc. of the foreign affiliated company is five percent or more (excluding the consolidated corporation listed in the preceding item).

• 登記義務者　権利に関する登記をすることにより、登記上、直接に不利益を受ける登記名義人をいい、間接に不利益を受ける登記名義人を除く。
• person obliged to register:　a registered right holder who is to suffer any detriment directly in terms of registration by making a registration of a right, excluding a registered right holder who is to suffer any detriment indirectly;

• その後政府は蝦夷の首長を郡司に任命して部族集団の間接的な支配を行い、また個別に服属してきた者は俘囚として諸国に移民させられたりした。
• Later, the government appointed the chief of Ezo as a gunji (region manager) in order to indirectly control tribal groups, and forced people individually picked out for subjugation to migrate to other countries as fushu (barbarians).

• 誰が責任を持って守るかといえば、自分自身なら信用できるけれども、商売人にはどんな間接的、政治的な圧力がかかるかわからないじゃないか。
• She could trust her own guardianship, but she could not tell what indirect or political influence might be brought to bear upon a business man.

• 生産、加工、販売、購買、保管、運送、検査その他協同組合連合会を直接又は間接に構成する者（以下「所属員」という。）の事業に関する共同事業
• Production, processing, sales, purchase, storage, transport, inspection and other joint activities related to the business of persons directly or indirectly constituting the federation of cooperatives (hereinafter referred to as 'affiliates')

• この法律において「電子記録権利者」とは、電子記録をすることにより、電子記録上、直接に利益を受ける者をいい、間接に利益を受ける者を除く。
• The term 'Electronically Recorded Claim Holder' in this Act means any person in the Electronic Record who directly benefits from making Electronic Records, and excludes any person who receives indirect benefits.

• 指定したページ名は無効か、言語間またはウィキ間接頭辞を含んでいます。ページ名に使用できない文字が1つ以上含まれている可能性があります。
• The given page title was invalid or had an inter-language or inter-wiki prefix.It may contain one or more characters which cannot be used in titles.

• そのため、時代の潮流で、賀歌の「我が君」という直接的な表現が、「君が代」という間接的な表現に置き換わったのではないか、と推測されている。
• Therefore, it is surmised that, in line with the trend of the times, direct expression, 'wagakimi,' in the gaka might be replaced with the indirect expression 'kimigayo.'

• 実在の義秀本人に直接由来するものではなく間接的に派生することであるが、大和町ではこの伝説上の朝比奈三郎に由来する物標や名称が多数見られる。
• Although it is not directly related to actual Yoshihide and derived indirectly, there are many names and signs that originated from Saburo ASAHINA in the legend in Yamato-cho.

• この法律において「電子記録義務者」とは、電子記録をすることにより、電子記録上、直接に不利益を受ける者をいい、間接に不利益を受ける者を除く。
• The term 'Electronically Recorded Claim Obligor' in this Act means any person in the Electronic Record who suffers direct disadvantages by making Electronic Records, and excludes any person who suffers indirect disadvantages.

• それが（一揆当事者の意図とは関係なく）長州征伐から戊辰戦争にかけての薩長（新政府）優位の流れを間接的に生み出す役目を果たしたことは否めない。
• It cannot be denied that this disorder indirectly helped the Satsuma and Choshu Domains (which constituted the new government) gain momentum to establish their dominance over Japan during the period from the Choshu Expedition to the Boshin Civil War (regardless of the intention of the uprising participants).

• 間接的には一部の火起し器の起源であり、またはハーブ（竪琴）の起源であり、世界各地にある弦楽器の発祥とも関連がある場合が多いと考えられている。
• It has an indirect origin as a part a fire making tool or harp, and it is thought to be often related as the origin of stringed instruments in various places of the world.

• 皇室典範（こうしつてんぱん）は、皇位の継承順位など皇室の制度・構成等について定める日本国憲法で間接的に設置が義務づけられた日本の法律である。
• Imperial House Act is a law of Japan, institution of which was indirectly obligated by the Constitution of Japan and which establishes the system, composition, and the like of the Imperial family, such as an order of succession of the Imperial Throne.

• また池田が直接写本の調査をすることが許されず、過去に別の研究者が行った調査の結果を間接的に利用することしか出来なかった写本もあるとされている。
• Also, IKEDA experienced situations in which he was not allowed to see some manuscripts directly, so had to use the investigation results carried out by the other scholars in the past.

• その種のことにはとうに興味はなくしていたが、マッカランの興味の中心にはグラニスがおり、どんな話も間接的に自分に関係してくることを知っていたのだ。
• He had lost all interest in his kind, but he knew that he was himself the real centre of McCarren's attention, and that every word the latter spoke had an indirect bearing on his own problem.

• しかしながら彼らの死後二百年以上経ってからの成立であるため、『義経記』の作者は当事者たちの人柄を、直接的にも間接的にも知っていたとは考えられない。
• However, since it was written more than 200 years after all its main characters' deaths, it is impossible to believe that the creator of the 'Gikeiki' actually had any sort of knowledge, either direct or indirect, of these historical figures' personalities.

• 法第三十三条の三第一項の厚生労働省令で定めるものは、次に掲げる法人であつて、その直接又は間接の構成員の数が厚生労働大臣の定める数以上のものとする。
• The juridical persons specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 33-3, paragraph 1 of the Act shall be the juridical persons listed in the following items, the number of the direct or indirect members of which is equivalent to or exceeds the number determined by the Minister of Health, Labour and Welfare.

• 直接及び間接保有の請求権に基づく剰余金の配当等の額　第六十六条の六第二項第五号に規定する直接及び間接保有の請求権に基づく剰余金の配当等の額をいう。
• Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership:　The amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership prescribed in Article 66-6(2)(v)

• 女性参政権（じょせいさんせいけん）または婦人参政権（ふじんさんせいけん）とは、女性が直接または間接的に国ないし地方の政治に参加するための諸権利を言う。
• Women's suffrage, also known as woman suffrage, refers to the right of women to participate in national and local politics directly or indirectly.

• しかし五人組制度が存在することによって、間接的に名主・庄屋の権威を裏付け、住民の生活を制約すると同時に町村の自治とりまとめを強化することには役立った。
• However, the Gonin-gumi system indirectly helped to give Nanushi/Shoya authority, control the life of the citizens, and reinforce autonomy of the villages and towns.

• bfd_mach_o_read_symtab_symbol: シンボル '[%s]'はサポートされていない '間接' 参照です: 未定義に設定されました
• bfd_mach_o_read_symtab_symbol: symbol '[%s]'is unsupported 'indirect' reference: setting to undefined

• また、平家の落人といわれる家系が姻戚関係を結んだ結果間接的な子孫も増えるのは当然なことであるが、そうした間接的な血筋までも平家の落人を称する場合がある。
• Further, as a result of marriage of the descendants of Heike no Ochudo, indirect descendants increased accordingly and such indirect descendants were sometimes called Heike no Ochudo as well.

• 一方、群馬県（上野国）伊勢崎市と神奈川県（相模国）伊勢原市は共に伊勢神宮の分社を当地に建てたことに由来する名称であり、間接的ながらも伊勢国に関連している。
• On the other hand, both of the names of Isezaki City in Gunma Prefecture (Kozuke Province) and Isehara City in Kanagawa Prefecture (Sagami Province) originate in constructing branch shrines of Ise Shrine and therefore they are related to Ise Province although the relation is indirect.

• また、実際に湯起請を行うことを決めるだけで訴訟当事者に心理的圧迫を与えられ、証拠があやふやな当事者の訴訟取下などの早期解決に至らせる間接的な効力も有した。
• Also, since the decision to conduct yugisho could put psychological pressure on the litigants, indirectly it helped to achieve an early solution to a problem by having litigants with weak evidence drop the suit voluntarily.

• さらに、同時代の写本が存在せず、それ以外にも間接的・断片的な資料しか存在しない平安時代における源氏物語本文の伝流についての論述に多くのページが割かれている。
• Moreover, it devotes many of its pages to the statement about how the text of The Tale of Genji was handed down in the Heian period when the contemporary manuscripts did not exist and only the direct and fragmentary materials were extant.

• 第三十九条の十二第二項及び第三項の規定は、前項第一号及び第二号の発行済株式等の百分の五十以上の株式等を直接又は間接に保有されるかどうかの判定について準用する。
• The provisions of paragraph (2) and paragraph (3) of Article 39-12 shall apply mutatis mutandis to the determination as to whether or not 50 percent or more of the issued shares, etc. set forth in item (i) and item (ii) of the preceding paragraph are held directly or indirectly.

• もし彼が自分の財産を損うなら、その財産で直接、間接に養われていた人たちにも害を与えますし、普通は、量の多寡はともかく、共同体の一般的な資源を減少させるのです。
• If he injures his property, he does harm to those who directly or indirectly derived support from it, and usually diminishes, by a greater or less amount, the general resources of the community.

• 第三十九条の百十二第二項及び第三項の規定は、前項第一号及び第二号の発行済株式等の百分の五十以上の株式等を直接又は間接に保有されるかどうかの判定について準用する。
• The provisions of Article 39-112, paragraph (2) and paragraph (3) shall apply mutatis mutandis to the determination as to whether or not 50 percent or more of the issued shares, etc. set forth in item (i) and item (ii) of the preceding paragraph are held directly or indirectly.

• さらに問題となるのは、国家は、行為者の最善の利益に反すると思われる行為を、一方では許容しながら、にもかかわらず、間接的に思いとどまらせるべきか、ということです。
• A further question is, whether the State, while it permits, should nevertheless indirectly discourage conduct which it deems contrary to the best interests of the agent;

• 所領給与・年紀法などの所謂「武家社会の道理」に関する部分については明記はされているものの、但書や細目、例外条項の形で触れられており、間接的に触れているに過ぎない。
• In shikimoku the section of so-called 'reason in the samurai society' regarding incomes from land taxes on shoryo (territory), Nenkiho (a legal principle for the statute of limitations on land in possession) and so force were clearly described, while only indirectly mentioned in the form of proviso, details, and article of exceptions.

• それで君の夫人に対する、最後の償（つぐない）として、夫人はこの大悲惨事に対しては、直接にも間接にも、全然責任はないものであると云うことを、全世界に明瞭にしたまえ」
• The least that you owe her is to make it clear to the whole world that she was in no way, directly or indirectly, responsible for his tragic end.'

• 庶民の尊敬の対象は大名や征夷大将軍（上様、将軍様）に向けられ、天皇や公家は庶民とは間接的に縁のある存在（天子様）として敬意が払われる程度であったとも考えられている。
• It is believed also that the target of respect was pointed at the daimyo and Seii Taishogun (Ue-sama, Shogun-sama), and the Emperor and Kuge were given respect only because of their indirect relationship with common people.

• 外国間接口座管理機関　外国口座管理機関のうち、特定口座管理機関又は特定間接口座管理機関が社債等の振替に関する法律第四十四条第一項の規定により口座を開設した者をいう。
• Foreign indirect account management institution:　A foreign account management institution with which a specified account management institution or specified indirect account management institution has established an account pursuant to the provision of Article 44(1) of the Act on Book-Entry Transfer of Company Bonds, etc.

• 時忠の意図は、高倉没後に避けられなくなる後白河の政治力増大を食い止めると同時に、徳子の経済基盤を強化することで間接的に自らの発言力を保持することにあったと推測される。
• It is inferred that Tokitada's intention was to prevent an increase in Goshirakawa's political influence that would become inevitable after Takakura's death and, at the same time, to indirectly maintain his own influence by consolidating an economic foundation of Tokuko.

• 一般利用者へのサービスは、来館利用、利用者の身近にある図書館などを通じた間接的な利用、そして後述するインターネットを通じた電子図書館サービスの提供などから成り立っている。
• Services for users from the general public consist, among others, of on-site use, indirect use through the user's nearby library, and a provision of digital library via the Internet, which will be explained in detail below.

• 前項に規定する間接保有株式等保有割合が百分の八十以上である場合における同項第二号に規定する株主等である法人に該当する外国法人及び同号に規定する出資関連法人に該当する外国法人
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (ii) of the preceding paragraph where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more and a foreign corporation falling under the category of a corporation related through capital contribution prescribed in said item
• A foreign corporation falling under the category of a foreign corporation which is a shareholder, etc. prescribed in item (ii) of the preceding paragraph and a foreign corporation falling under the category of a corporation related through capital contribution prescribed in said item, where the ratio of the shares, etc. held indirectly as prescribed in the preceding paragraph is 80 percent or more

• したがって説の論拠となる史料は、記紀や中国や韓国の歴史書等に散見される間接的な記事、九州年号（逸年号が九州年号である証明は無い）や大宰府など僅かに残されたものに止まっている。
• Therefore, historical materials to be support the theory are limited to kiki (the Kojiki and Nihonshoki) or unrelated articles which often appeared in history books of China or Korea, and to few facts regarding the Kyushu era (it has not been proven that itsunengo [era name really existed and taken out of official history] corresponds to the Kyushu era) or Dazai-fu.

• 職員は、その職務の履行において、この後に定める場合を除き、自己の独立性を損ね、そして特に家族や金銭上の利益に影響を与えるような個人的利害関係を直接間接に有する事柄を扱わない。
• staff member shall not, in the performance of his duties and save as hereinafter provided, deal with a matter in which, directly or indirectly, he has any personal interest such as to impair his independence, and, in particular, family and financial interests.

• それと確か、一種の拡張アドレッシングモードも組み込んで、インデックスレジスタ修飾とか間接修飾とか追加して、要するに軟弱なマシンだったのをそこそこ使えるものにまで仕立てたんだ。
• I think they also built in some kind of extended addressing modes they added index registers and indirect addressing, and they turned it essentially from a weak machine into a semi-reasonable one.

• 朝廷が班田制と戸籍制度を基礎にした人民の人別支配を放棄し、名田経営を請け負う田堵負名を通じた間接支配への移行により律令制が解体していく過程で、この身分制も次第に有名無実化した。
• As the imperial court was no longer able to maintain control over the population based on the land allotment system and the family registration system and depended more and more on indirect means of control through rich families (called 'tato fumyo' in Japanese) who were subcontracted for the management of farmland, the Ritsuryo system gradually collapsed and the status system itself was reduced to a nominal existence.

• そのため、訴訟当事者において和与によって訴訟を早く解決させる動きが広がり、鎌倉幕府としても訴訟の迅速な処理を図るために和与による訴訟の早期終結を直接的あるいは間接的に推奨した。
• As a result, many of the parties involved in lawsuits began to adopt wayo to settle lawsuits quickly, and the Kamakura bakufu also recommended, directly or indirectly, swift settlement of lawsuits through wayo, in order to handle lawsuits quickly.

• 朝食において良質のタンパク質や炭水化物を摂取する事は、1日の生活に於いてエネルギーの燃焼効率が良いと言われ、間接的には規則正しい食生活にも繋がり体重の軽減に役立つと見られている。
• Eating good proteins and carbohydrate for breakfast is believed to contribute to a high combustion efficiency of energy in a daily life, and it indirectly makes one to eat orderly and helps to reduce weight.

• 導通状態中、ＳｉＣ ＢＪＴ Ｑ１ １０５のコレクタ・エミッタ間電圧降下ＶＣＥは、ＳｉＣ ＧＴＯ１１０のアノード・ゲート間接合に順バイアスをかけるために、十分に小さくすべきである。
• During conduction, the collector-to-emitter voltage drop VCE across SiC BJT Ql 105 should remain low enough to forward bias the anode-to-gate junction of the SiC GTO 110.

• 直接及び間接保有の議決権の数　個人又は内国法人が直接に有する外国法人の議決権の数及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の議決権の数の合計数をいう。
• Number of voting rights (held) through direct and/or indirect ownership:　The sum of the number of voting rights in a foreign corporation held directly by an individual or domestic corporation and the number of voting rights in the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• 対立が間接的な反意語（例えば`wet'（濡れた）と`parched'（干上がった）が反意語なのは`parched'（干上がった）が`dry'（乾燥した）に似ていることを媒介とする）
• antonyms whose opposition is mediated (e.g., the antonymy of `wet' and `parched' is mediated by the similarity of `parched' to `dry')

• 直接出資者の数（間接出資者から出資又は拠出を受けた金銭その他の財産を充てて当該権利に対する投資事業を行い、又は行おうとする者を除く。）及び間接出資者の数の合計数が十未満であること。
• that the total of the number of Direct Equity Investors (excluding an investor who operates or intends to operate an investment business related to the relevant rights by using money or other properties invested or contributed by Indirect Equity Investors) and the number of Indirect Equity Investors is less than ten; and

• この制定には幕府は間接的な関与しか行わなかったが、青年公家の風紀の粛正を目的とし、朝廷行事の復興の促進とともに公家の統制を一層進める事となり、禁中並公家諸法度を補完するものとなった。
• Wakakugeshu hatto', which was compiled to rectify the young court nobles' morals, promoted the restoration of the imperial events and ceremonies and also tightened the control of the court nobles, turned out to complement 'Kinchu narabini kuge shohatto' although the bakufu merely indirectly took part in the enactment of 'Wakakugeshu hatto.'

• 間接打法･･･打撃具を直接打ちつけるのではなく、石材の一端にシカの角（つの）や獣骨のタガネを当て、槌で間接的に打撃を加えて石片をはぎ取り、その石片（剥片とよぶ）から石刃技法をつくる。
• Indirect striking: Not by directly striking stones with hammers but by indirectly striking stones covered with deer's horns or chisel made of animal bones to peel off a piece of stone (called a flake) and making a stone blade from it.

• 「これとライスと合せて称したものが、ハヤシライスの語源に違いない。しかし三河屋も有的が贔屓にした料理屋であるから、間接に関係があるといえば、いえないこともあるまい」とも記載されている。
• The article continues, 'There is little doubt that the hashed beef dish in question combined with rice was somehow came to be called 'hayashi rice,' but, taking into account that Mikawaya was one of Yuteki's favorite restaurants, it is not unsafe to assume that Yuteki was indirectly involved with the birth of hayashi rice.

• 同族株主グループ　外国関係会社の株式等を直接又は間接に保有する者のうち、一の居住者又は内国法人及び当該一の居住者又は内国法人と政令で定める特殊の関係のある者（外国法人を除く。）をいう。
• Family shareholder group:　A group of persons who directly or indirectly hold shares, etc. of an affiliated foreign company, within which a resident or domestic corporation has a special relationship specified by a Cabinet Order with the rest of the persons in the group (excluding a foreign corporation)

• 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.).

• 前項に規定する間接保有の株式等の保有割合とは、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。
• The ownership ratio for the shares, etc. that are held indirectly that is prescribed in the preceding paragraph shall be a ratio specified in the following items for the category of cases listed in the respective items (where this falls under both of the following cases, the sum of the ratios specified as follows):
• The ownership ratio for the shares, etc. held indirectly that is prescribed in the preceding paragraph shall be 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):

• 次の団体がその直接又は間接の構成員に対して行う販売又は役務の提供（その団体が構成員以外の者にその事業又は施設を利用させることができる場合には、これらの者に対して行う販売又は役務の提供を含む。）
• sales or offer of services by the following organizations to their direct or indirect members (when the organization is capable of making the business or facility available to its non-members, it includes sales or offer of services to such non-members):

• 次の団体がその直接又は間接の構成員に対して行う特定継続的役務提供（その団体が構成員以外の者にその事業又は施設を利用させることができる場合には、これらの者に対して行う特定継続的役務提供を含む。）
• Specified Continuous Service Offers by the following organizations to their direct or indirect members (when the organization is capable of making the business or facility available to its non-members, it includes Specified Continuous Service Offers to such non-members):

• 県（アガタ）と県（コホリ）との違いは、前者が在地首長の支配力に依存し、間接的に地方を把握するものであったのに対し、後者は直接的に地方の把握・支配の体系を作り出そうとしていたところにあるだろう。
• The difference between agata and kohori may be that the former depends on the control of a local head and managed indirectly, whereas the latter was part of an organization that attempted direct management and control.

• あるいは、「無理が祟って」などの表現にみられるように、原因が直接的に被害を与えるというよりも、どちらかというと間接的な影響が不幸な方向に働くといった、不完全な因果律を表現する場合に用いられる。
• Or, as in an expression 'muri ga tatatte' (overwork torments a person), the word 'tataru' is used to express the principle of indirect causality in which an indirect impact of a cause works adversely, rather than a direct damage done by the cause.

• 間接出資者（当該権利に対する投資事業に係る契約その他の法律行為に基づく権利（法第二条第二項第五号に掲げる権利に該当するものに限る。）を有する居住者をいう。ハにおいて同じ。）が適格機関投資家であること。
• that an Indirect Equity Investor (meaning the Resident who holds the rights under a contract or other juridical act pertaining to an investment business for said rights (limited to the rights which fall under the rights listed in Article 2, paragraph (2), item (v) of the Act); the same shall apply in sub-item (c)) is a Qualified Institutional Investor;

• 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

• これは私たちの主題とは間接的にしか関係がないのでなおさらですが、それ自体では非難されるべきではないし、非難されるべきと思われているわけではない多くの行為は、公然と行うと同じように強い異議を受けるものなのです。
• the rather as they are only connected indirectly with our subject, the objection to publicity being equally strong in the case of many actions not in themselves condemnable, nor supposed to be so.7

• 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)

• 直接及び間接保有の株式等の数　個人又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう
• Number of shares, etc. (held) through direct and/or indirect ownership:　The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by an individual or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• さらに、自国で金本位制を実施出来ない場合でも、これを行っている他国の通貨と自国通貨との一定の交換性が保証されている場合には、為替を通じて間接的に金との兌換が行われていると考えて金為替本位制（きんかわせ-）と呼ぶ。
• Furthermore, it is called gold exchange standard system by considering a foreign exchange transaction as the currency is converted indirectly to gold in other countries, even if a country is unable to implement gold standard system domestically when a certain degree of the currency convertibility between countries is guaranteed.

• 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)

• 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

• 直接及び間接保有の株式等の数　個人又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。
• Number of shares, etc. (held) through direct and/or indirect ownership:　The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by an individual or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• その上で、甲申政変における清軍の市民への乱暴狼藉を暗に挙げ、このままでは西洋人は清・朝鮮両国と日本を同一視してしまうだろう、間接的ではあるが外交に支障が少なからず出ている事は「我日本国の一大不幸」であると危惧する。
• Implying the rampageous behavior to citizens by the Chinese Amy at the Gapsin Coup, he says that the Westerners might see Japan as the same type of country as China and Korea, which might indirectly become an obstacle in foreign diplomacy and that will be 'a great misfortune for my Japan.'

• 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.

• 直接及び間接保有の株式等の数　居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。
• Number of shares, etc. held through direct and/or indirect ownership:　The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• 議決権の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の議決権の総数のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の議決権の数の合計数の占める割合
• A corporation that issues shares, etc. in which more than one voting right (excluding a corporation listed in (c)):　The ratio of the sum of the number of voting rights in the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total number of voting rights in the said foreign corporation

• 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

• 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):

• 外国再間接口座管理機関　口座管理機関（社債等の振替に関する法律第四十四条第一項第十四号に掲げる者に該当するものに限るものとし、内国法人を除く。次号において「外国口座管理機関」という。）のうち、次のいずれかに該当するものをいう
• Foreign further indirect account management institution:　An account management institution (limited to an institution that falls under the category of institution prescribed in Article 44(1)(xiv) of the Act on Book-Entry Transfer of Company Bonds, etc., and excluding a domestic corporation; referred to in the next item as a 'foreign account management institution'), which falls under any one of the following:

• また、大名貸に伴う大坂から江戸への貨幣の流出は、江戸商人による大坂からの物資買付とともに、武士とその生活を支える商工業者による消費都市江戸と「天下の台所」と呼ばれた大坂との間に高度な為替の仕組を生み出す間接的な要因にもなった。
• Also, money outflow from Osaka to Edo due to daimyogashi and Edo merchants buying goods from Osaka became remote causes of creating a sophisticated system of currency exchange between Edo, a consumer city of samurai and people in trade and manufacture who supported lives of samurai, and Osaka, a city called 'the kitchen of Japan.'

• 故障電流が増加すると、ＳｉｃＢＪＴ Ｑ１ １０５のコレクタ・エミッタ間電圧ＶＣＥはさらに増加することにより、ＳｉＣ ＧＴＯ１１０のアノード・ゲート間接合に逆バイアスをかけ、ＳｉＣ ＧＴＯ１１０をターオンオフし、負荷電流を遮断する。
• As the fault current increases, the collector-to-emitter voltage VCE across SiC BJT Ql 105 will further increase, thereby reverse biasing the anode-to-gate junction of the SiC GTO 110 and causing the SiC GTO 110 to turn off, interrupting the load current.

• だが、天皇からは「議院自ら不明なりしとの過失」として衆議院の怠慢を責める勅答が下された（これは、星への不信任を当時外務大臣 (日本)であった陸奥宗光への間接的攻撃とみた伊藤博文が土方久元宮内大臣に要請して出させたものとされている）。
• The Emperor's reply to this motion, however, blamed the House of Representatives as negligent, saying 'the House itself is unclear and has erred' (it is believed that Hirobumi ITO, who regarded the non-confidence motion as an indirect attack towards Munemitsu MUTSU, the Minister of Foreign Affairs, asked Imperial Household Minister Hisamoto HIJIKATA to issue such a reply).

• でもまだ学校での最初の登校日、宗教、祖先、まあるい池、針仕事、殺人、絞首刑、間接目的語をとる動詞、チョコレートプディングの日、歯列矯正器をつけて、９９といって、じぶんで歯をぬいたら３ペンスやるよ、とかとにかくそんなものがあるのです。
• but there is also first day at school, religion, fathers, the round pond, needle-work, murders, hangings, verbs that take the dative, chocolate pudding day, getting into braces, say ninety-nine, three-pence for pulling out your tooth yourself, and so on,

• 商品市場における取引等（商品清算取引を除く。）の委託を受けること又は商品市場における取引を業として営む企業の役員、顧問若しくは評議員となり、直接間接に当該企業の経営に参加し、当該企業から反対給付を受け、又は当該企業に投資していないこと。
• the committee member shall not be an officer, advisor, or councilor of any enterprise which is, in the course of trade, engaged in accepting the consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions) or carrying out transactions on the Commodity Market, nor join directly or indirectly in the management of said enterprise, nor receive any compensation for performance from said enterprise, nor hold an investment in said enterprise.
• the committee member shall not be an officer, advisor, or councilor of any enterprise, in the course of trade, engaged in accepting the consignment of transactions, etc., on the Commodity Market (excluding Commodity Clearing Transactions) or carrying out transactions on the Commodity Market, nor joining directly or indirectly in the management of said enterprise, nor receiving any compensation for performance from said enterprise, nor investing in said enterprise.

• 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))

• 支那国政府は、漢冶萍公司に属する諸鉱山付近に於ける鉱山に付ては同公司の承諾なくしては之が採掘を同公司以外のものに許可せざるべきこと、並其他直接間接同公司に影響を及ぼすべき虞ある措置を執らんとする場合には先ず同公司の同意を経べきことを約す。
• The Chinese Government engage that, as a necessary measure for protection of the invested interests of Japanese capitalists, no mines in the neighbourhood of those owned by the Han-Yeh-Ping Company shall be permitted, without the consent of the said Company, to be worked by anyone other than the Said Company; and further that whenever it is proposed to take any other measure which may likely affect the interests of the said Company directly or indirectly, the consent of the said Company shall first be obtained.

• そこには高田足人が罪により投獄され封戸を没収されたこととともに、「足人の祖父は美濃国の主稲で、壬申の兵乱に際して自分の馬で皇駕（天皇が乗る馬。天皇その人を間接的に指す）を美濃・尾張国に奉じた。天皇はこれを賞して封戸を与え子に伝えさせた」とある。
• According to the article, with the story that TAKATA no Tarito was jailed for a charge and his fuko were confiscated, it is said that Tarito's grandfather was Syuto in Mino Province and he devoted Koga (horse for the Emperor, the word can also imply the Emperor itself) by his own horse to Mino and Owari Provinces, then the Emperor praised his behavior, gave him fuko and let him hand them down to his children.

• 特定外国親法人等　外国法人で、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その他の政令で定める関係のあるもののうち、特定軽課税外国法人に該当するものをいう。
• Specified foreign parent corporation, etc.:　A foreign corporation which has a relationship with a domestic corporation whereby the said foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of issued shares, etc. of the said domestic corporation, and which falls under the category of specified foreign corporation with less tax burden

• 直接及び間接保有の株式等の数　第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式の数又は出資の金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式の数又は出資の金額の合計数又は合計額をいう。
• Number of shares, etc. held through direct and/or indirect ownership:　The sum of the number of shares of or amount of capital contributions to a foreign corporation held directly by a resident prescribed in Article 2(1)(i)-2 or domestic corporation and the number of shares of or amount of capital contributions to the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• 請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　その有する当該外国関係会社の直接及び間接保有の請求権に基づく剰余金の配当等の額の当該外国関係会社の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに占める割合
• A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)):　The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company
• A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)):　The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the domestic corporation through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company
• A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)):　The ratio of the amount of dividend of surplus, etc. based on the claim for the said affiliated foreign company held by the consolidated corporation through direct and/or indirect ownership to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said affiliated foreign company

• 当該連結法人がその発行済株式又は出資（その有する自己の株式又は出資を除く。）の総数又は総額（以下この条において「発行済株式等」という。）の百分の五十以上の株式又は出資の数又は金額（以下この条において「株式等」という。）を直接又は間接に保有される関係
• A relationship whereby out of the total number or total amount of issued shares or capital contributions of said consolidated corporation (excluding shares it holds in itself or capital contributions held thereby) (hereinafter referred to as the 'issued shares, etc.' in this Article), 50 percent or more of shares or capital contributions (hereinafter referred to as the 'shares, etc.' in this Article) are held directly or indirectly by a foreign controlling shareholder, etc.

• 当該内国法人がその発行済株式又は出資（その有する自己の株式又は出資を除く。）の総数又は総額（以下この条において「発行済株式等」という。）の百分の五十以上の株式又は出資の数又は金額（以下この条において「株式等」という。）を直接又は間接に保有される関係
• A relationship whereby out of the total number or total amount of the issued shares or capital contributions of a domestic corporation (excluding shares that said corporation holds in itself or capital contributions held thereby) (hereinafter referred to as the 'issued shares, etc.' in this Article), 50 percent or more of the shares or capital contributions (hereinafter referred to as the 'shares, etc.' in this Article) are held directly or indirectly by a foreign controlling shareholder, etc.

• 議決権（剰余金の配当等に関する決議に係るものに限る。以下この号において同じ。）の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　その有する当該外国関係会社の直接及び間接保有の議決権の数の当該外国関係会社の議決権の総数のうちに占める割合
• A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item) is vested (excluding a corporation listed in (c)):　The ratio of the number of voting rights in the said affiliated foreign company held by the consolidated corporation through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company

• 江戸時代末期に、古神道と称する思想や儀礼などが、尊皇攘夷思想や平田国学の隆盛と連動して、世に出たものが多くあるが、しかし当時の記録文書は無きに等しく、原始仏教同様、実際には後世の資料などから、間接的に推理・類推される存在に過ぎないことも指摘されている。
• Many concepts and ceremonies from Koshinto were introduced into Japanese society during the late Edo period, their popularization tied to the rise of both the sonno joi (revere the Emperor, expel the barbarians) philosophy and the Hirata school of Kokugaku, but few historical records detailing Koshinto influence survive today, so much like the case of primitive Buddhism, it seems it is in fact only possible to make inferences on Koshinto based on later documents or by analogy.

• 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.'

• しかし、財政目的の課税は絶対に不可欠であり、ほとんどの国では、課税のかなりの部分が間接税にならざるをえないこと、したがって国家はなんらかの消費物品の使用にたいして、それで使用禁止になる人がいようとも、科料を課すよりほかはないのだというとを、思い起すべきです。
• But it must be remembered that taxation for fiscal purposes is absolutely inevitable;that in most countries it is necessary that a considerable part of that taxation should be indirect;that the State, therefore, cannot help imposing penalties, which to some persons may be prohibitory, on the use of some articles of consumption.

• 間接的な利用では、一般の図書館利用者が最寄の図書館では入手できなかった資料を網羅的なコレクションをもつ国会図書館から図書館間貸出で取り寄せたり、最寄の図書館では解決できなかったレファレンス（図書館員の行う参考調査）を国立国会図書館に依頼したりすることができる。
• Using the indirect user services, general public library users can order materials that are not available at their local library from the NDL's comprehensive collection of books or make use of the NDL's reference service (reference research conducted by a librarian) to resolve an issue that could not be resolved at their local library.

• 議決権（剰余金の配当等に関する決議に係るものに限る。以下この号及び次項において同じ。）の数が一個でない株式等を発行している法人（ハに掲げる法人を除く。）　その有する当該外国関係会社の直接及び間接保有の議決権の数の当該外国関係会社の議決権の総数のうちに占める割合
• A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) is vested (excluding a corporation listed in (c)):　The ratio of the number of voting rights in the said affiliated foreign company held by the resident through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company
• A corporation that issues shares, etc. in which more than one voting right (limited to a voting right pertaining to a resolution on dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) is vested (excluding a corporation listed in (c)):　The ratio of the number of voting rights in the said affiliated foreign company held by the domestic corporation through direct and/or indirect ownership to the total number of voting rights in the said affiliated foreign company

• 十如是とは、相（形相）・性（本質）・体（形体）・力（能力）・作（作用）・因（直接的な原因）・縁（条件・間接的な関係）・果（因に対する結果）・報（報い・縁に対する間接的な結果）・本末究竟等相（相から報にいたるまでの9つの事柄が究極的に無差別平等であること）をいう。
• Junyoze refers to a form (appearance), nature (essence), embodiment (entity), potency (power), function (action), a primary cause (direct cause), a secondary cause (condition or indirect connection), effect (result of a primary cause), recompense (retribution or indirect result of a secondary cause), and complete fundamental whole (ultimate equality in nine factors from the form to the recompense).

• 仏教における縁起 (えんぎ、サンスクリット：pratiitya-samutpaada、パーリ語：paTicca-samuppaada)は、仏教の根幹をなす思想の一つで、世界の一切は直接にも間接にも何らかのかたちでそれぞれ関わり合って消滅変化しているという考え方を指す。
• Engi in Buddhism (Sanskrit: pratiitya-samutpaada; Pali: paTicca-samuppaada) is one of the fundamental ideas in Buddhism, and its meaning is the idea that everything in this world is related to the other in direct and indirect ways, changing and disappearing in the relationship.

• 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.

• ＳｉＣ ＢＪＴ１０５のコレクタ・エミッタ間電圧ＶＣＥの増加と、クランプ・ダイオードＤ１ ３１５によりＳｉＣ ＢＪＴ１０５のコレクタ１０５ｃをＳｉＣ ＧＴＯのゲート１１０ｇにクランプすることとを組み合わせることにより、ＳｉＣ ＧＴＯ１１０のアノード・ゲート間接合を逆バイアスする。
• The combination of the increase in the collector-to-emitter voltage VCE of the SiC BJT 105 and the clamping of the SiC BJT collector 105c to the SiC GTO gate HOg by clamp diode Dl 315 causes the anode-to-gate junction of the SiC GTO 110 to be reverse biased.

• 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.

• 特別の法律により設立された法人であつて厚生労働省令で定めるものは、厚生労働大臣に届け出て、当該法人の直接若しくは間接の構成員（以下この項において「構成員」という。）を求人者とし、又は当該法人の構成員若しくは構成員に雇用されている者を求職者とする無料の職業紹介事業を行うことができる。
• A juridical person incorporated pursuant to a special Act and which is specified by an Ordinance of the Ministry of Health, Labour and Welfare may, after giving notification to the Minister of Health, Labour and Welfare, conduct free employment placement businesses in which the job offerers are direct or indirect members (hereinafter referred to as "members" in this paragraph) of said juridical person or the job seekers are members of said juridical person or persons employed by such members.

• 具体的には、天命を承けた中国皇帝が直接支配する地域（行政区である省が置かれている）間接統治地域（辺境の有力者を土司・土官に任命し、貢ぎ物と引き替えに一定の自治を認める）版図外（「夷狄」のいる地域、皇帝の徳の感化が及ばない土地。所謂「化外の地」）という大きく分けて三つのカテゴリーがある。
• In more details, regions are roughly classified into the following three categories:- Regions which were directly controlled by an emperor of China, who received the will of heaven (Administrative districts called 'sho (Province)' were set up.)- Indirectly controlled area (Influential persons in outlands were appointed to doshi/dokan (local governor) and a certain level of autonomous control was allowed in exchange of tributes.)- Outside of the territory (regions in which 'iteki' lived; land which was not covered by influence of the virtue of the emperor; so-called 'kegainochi (land out of states reign)').

• 請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の請求権に基づく剰余金の配当等の額の合計額の占める割合
• A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)):　The ratio of the sum of the amount of dividend of surplus, etc. based on the claims for the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said foreign corporation

• 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.

• 特定支配関係　一方の内国法人と他方の内国法人との間に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又は出資（自己が有する自己の株式を除く。以下この項において「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その他の政令で定める関係をいう。
• Specified controlling interest:　A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of issued shares of or capital contributions to the other domestic corporation (excluding the shares or capital contributions held by the other corporation; hereinafter referred to in this paragraph as 'issued shares, etc.') or any other special relationship specified by a Cabinet Order

• 直接及び間接保有の請求権に基づく剰余金の配当等の額　個人又は内国法人が直接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額及び他の外国法人を通じて間接に有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものの合計額をいう。
• Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership:　The sum of the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of a foreign corporation held directly by an individual or domestic corporation and the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation

• 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)

• 大隈はインフレーションに対応するための公債・紙幣の整理策を求められ、同年に「公債及び紙幣償還概算書」を作り1905年までの償還を計画したものの、翌年にはこれを改訂した「国債紙幣償却方法」（「減債方策」）を作成して、地方への支出抑制、間接税の増加、横浜正金銀行の設立などを行って政府資金の蓄積に尽くした。
• Okuma was pressed to trim public bonds and paper money in order to deal with the inflation, so he drew up 'Estimate of redemption of public bond and paper money' in 1878 to stipulate a redemption plan which would be completed by 1905, but he revised it the very next year to create 'Measures to redeem government bonds and paper money' ('Measures to reduce bond') and committed himself in saving government funds by curbing spending on local issues, increasing indirect tax and establishing Yokohama Specie Bank.

• 何人も、左の各号の一に掲げる事項を実現するために、金銭その他の利益を授受し、提供し、要求し、若しくは授受を約束したり、脅迫、強制その他これに類する方法を用いたり、直接たると間接たるとを問わず、公の地位を利用し、又はその利用を提供し、要求し、若しくは約束したり、あるいはこれらの行為に関与してはならない。
• No person shall, for the purpose of realizing any matters listed in any of the following items, pay or receive, offer, solicit, or promise to pay or receive money or other interest, use intimidation, compulsion or other similar method, directly or indirectly utilize or offer, demand or promise to utilize his/her public status, or in any way participate in such acts:

• 当該連結法人と外国法人が同一の者（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を含む。）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株式等を直接又は間接に保有される場合における当該連結法人と当該外国法人の関係（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 issued shares, etc. of said consolidated corporation and a foreign corporation are respectively held directly or indirectly by the same person (where said person is an individual, including 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 consolidated corporation and said foreign corporation (excluding any relationship falling under that listed in the preceding item)

• 当該内国法人と外国法人が同一の者（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を含む。）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株式等を直接又は間接に保有される場合における当該内国法人と当該外国法人の関係（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 respective issued shares, etc. of a domestic corporation and a foreign corporation are held directly or indirectly by the same person (where said person is an individual, including 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 domestic corporation and said foreign corporation (excluding relationships falling under the category of relationships listed in the preceding item)

• 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は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。
• The number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act shall be the number or the amount of the shares, etc. obtained by multiplying the issued shares, etc. of a first 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):

• 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は、外国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等の数又は金額とする。
• The number of the shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 66-6, paragraph (2), item (iii) of the Act shall be 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):

• 法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。
• The amount calculated as specified by Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of said domestic corporation by the ratio of the shares, etc. regarding said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of said domestic corporation's issued shares, etc.

• この法律で「景品類」とは、顧客を誘引するための手段として、その方法が直接的であるか間接的であるかを問わず、くじの方法によるかどうかを問わず、事業者が自己の供給する商品又は役務の取引（不動産に関する取引を含む。以下同じ。）に附随して相手方に提供する物品、金銭その他の経済上の利益であつて、公正取引委員会が指定するものをいう。
• The term 'premiums' as used in this Act means any article, money or other kinds of economic gain which are given as means of inducement of customers, irrespective of whether a direct or indirect method is employed, or whether or not a lottery method is used, by an entrepreneur to another party in connection with a transaction involving goods or services which he supplies (including transactions relating to real estate; the same shall apply hereinafter), and which are designated by the Fair Trade Commission as such.

• 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)

• また、観光需要を見いだせるとされる駅の周辺も歴史に縁があったり古い町並みが残ってはいるが、長浜市の黒壁スクエアのような観光地としての整備が不十分で、現状のままでは電化しても新たな観光需要は生まれない、とされる（長浜が成功したのも観光地としての徹底した整備が主因であり、京阪神からの新快速が直通したことは間接的影響に過ぎない）。
• Further, it is said that although historical spots or old streets are located in the surrounding area of stations that are expected to attract tourists, these areas are not well-prepared as tourist spots, unlike Kurokabe Square in Nagahama City, and new tourism demands may not be created by electrifying the line under the current situation (the main reason for Nagahama's success was its efforts as a tourist spot and direct running of Special Rapid from Keihanshin (Kyoto, Osaka and Kobe) contributed only indirectly).

• 法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。
• The amount calculated as specified by Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89, paragraph (4), item (vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of said consolidated corporation by the ratio of the shares, etc. regarding said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of said consolidated corporation's issued shares, etc.

• 国外支配株主等　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で、連結法人との間に、当該非居住者又は外国法人が当該連結法人の発行済株式又は出資（当該連結法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
• Foreign controlling shareholder, etc.:　A nonresident prescribed in Article 2(1)(i)-2 or foreign corporation who has a relationship with a consolidated corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said consolidated corporation (excluding the shares or capital contributions held by the said consolidated corporation) or any other special relationship specified by a Cabinet Order

• 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)

• 請求権勘案保有株式等　居住者が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該居住者が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数）及び請求権勘案間接保有株式等を合計した数又は金額をいう。
• The shares, etc. for considering the claims held:　The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a resident (where said foreign corporation has issued the shares, etc. in which different claims are vested, the number obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said resident can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held

• 当該剰余金の配当等の額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• The amount obtained by multiplying the amount of said dividend of surplus, etc. by the ratio of the shares, etc. for considering the claims held by said resident out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the business year pertaining to said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph of said resident)

• 当該調整適用対象留保金額に当該調整適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該居住者の有する当該特定外国子会社等の請求権勘案保有株式等（当該居住者に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• The amount obtained by multiplying the amount of said eligible retained income for adjustment by the ratio of the shares, etc. for considering the claims held by said resident out of the total issued shares, etc. of the specified foreign subsidiary, etc. at the end of the business year pertaining to said eligible retained income for adjustment (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph of said resident).

• 請求権勘案保有株式等　内国法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該内国法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。
• Shares, etc. for considering the claims held:　The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a domestic corporation (where said foreign corporation has issued the shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said domestic corporation can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held

• 請求権勘案保有株式等　連結法人が直接に有する外国法人の株式等の数又は金額（当該外国法人が請求権の内容が異なる株式等を発行している場合には、当該外国法人の発行済株式等に、当該連結法人が当該請求権に基づき受けることができる剰余金の配当等の額がその総額のうちに占める割合を乗じて計算した数又は金額）及び請求権勘案間接保有株式等を合計した数又は金額をいう。
• The shares, etc. for considering the claims held:　The number or the amount adding together the number or the amount of the shares, etc. of a foreign corporation directly held by a consolidated corporation (where said foreign corporation holds the issued shares, etc. in which different claims are vested, the number or the amount obtained by multiplying the issued shares, etc. of said foreign corporation by the ratio of the amount of a dividend of surplus, etc. that said consolidated corporation can receive based on said claims out of the total amount) and the shares, etc. for considering the claims indirectly held

• 法第四十条の四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議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。
• The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 40-4, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 40-4, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) 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):

• 法第六十六条の六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議決権の数は、外国法人の議決権（同条第一項第一号イに規定する議決権をいう。以下この項において同じ。）の総数に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した議決権の数とする。
• The number of voting rights of a foreign corporation specified by Cabinet Order as being held indirectly as prescribed in Article 66-6, paragraph (2), item (iv) of the Act shall be the number of voting rights obtained by multiplying the total number of voting rights (meaning the voting rights prescribed in Article 66-6, paragraph (1), item (i), (a) of the Act; hereinafter the same shall apply in this paragraph) 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):

• 国外支配株主等　第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
• Foreign controlling shareholder, etc.:　A nonresident prescribed in Article 2(1)(i)-2 (referred to in item (ix) as a 'nonresident') or a foreign corporation who has a relationship with a domestic corporation whereby the said nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the said domestic corporation (excluding the shares or capital contributions held by the said domestic corporation) or any other special relationship specified by a Cabinet Order

• 外国法人と当該外国法人に係る関連者との間の取引が、当該外国法人に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該外国法人と当該非関連者との間の取引は、当該外国法人と当該関連者との間において直接行われたものとみなして、前項第三号イの規定を適用する。
• Where transactions between a foreign corporation and its affiliated person are conducted indirectly via a person other than the affiliated person of said foreign corporation (hereinafter referred to as a 'non-affiliated person' in this paragraph), transactions between said foreign corporation and said non-affiliated person shall be deemed to have been conducted directly between said foreign corporation and said affiliated person and the provisions of item (iii), (a) of the preceding paragraph shall apply, except in the case where there are justifiable grounds for having said non-affiliated person intervene in such transactions.

• 共済事業及び第六項に規定する事業における事業協同組合についての第三項の規定の適用については、同項ただし書中「組合員」とあるのは「組合員並びに組合員と生計を一にする親族及び組合員たる組合を直接又は間接に構成する者であつて小規模の事業者であるもの」とし、事業協同小組合についての同項の規定の適用については、同項ただし書中「組合員」とあるのは「組合員及び組合員と生計を一にする親族」とする。
• With regard to the application of the provisions of paragraph (3) to a business cooperative in mutual aid activities and activities provided in paragraph (6), the term 'partner' in the proviso to the same paragraph shall be deemed to be replaced with 'partner, relatives who share the same livelihood with partner, and small-scale entrepreneurs who directly or indirectly constitute member cooperatives'; and with regard to the application of the provisions of the same paragraph to a minor business cooperative, the term 'partner' in the proviso to the same paragraph shall be deemed to be replaced with 'partner and relatives who share the same livelihood with partner.'

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である居住者
• A resident who holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である内国法人
• A domestic corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• その有する外国関係会社の直接及び間接保有の株式等の数の当該外国関係会社の発行済株式又は出資（当該外国関係会社が有する自己の株式等を除く。）の総数又は総額のうちに占める割合（当該外国関係会社が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合。次号において「直接及び間接の外国関係会社株式等の保有割合」という。）が百分の五以上である連結法人
• A consolidated corporation that holds shares, etc. of the affiliated foreign company through direct and/or indirect ownership, the ratio of whose shares, etc. to the total number or total amount of issued shares of or capital contributions to the said affiliated foreign company (excluding the shares, etc. held by the said affiliated foreign company) (in the case where the said foreign affiliated company is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger; referred to in the next item as the 'direct and/or indirect ownership ratio for shares, etc. of an affiliated foreign company') is five percent or more:

• 法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。
• The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a first 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):

• 前項に規定する直接及び間接保有の株式等とは、当該連結法人に係る国外支配株主等が直接に保有する当該連結法人の株式等及び当該国外支配株主等が間接に保有する当該連結法人の株式等（当該連結法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等をいう。）の総数又は合計額をいう。
• The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of a consolidated corporation's shares, etc. that are held directly by its foreign controlling shareholder, etc. and the consolidated corporation's shares, etc. that are held indirectly by said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying said consolidated corporation's issued shares, etc. 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)):

• 前項に規定する直接及び間接保有の株式等とは、当該内国法人に係る国外支配株主等が直接に保有する当該内国法人の株式等及び当該国外支配株主等が間接に保有する当該内国法人の株式等（当該内国法人の発行済株式等に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した株式等をいう。）の総数又は合計額をいう。
• The shares, etc. held directly or indirectly as prescribed in the preceding paragraph shall be the total number or the sum of a first domestic corporation's shares, etc. that are held directly by its foreign controlling shareholder, etc. and its shares, etc. that are held indirectly by said foreign controlling shareholder, etc. (meaning the shares, etc. calculated by multiplying said domestic corporation's issued shares, etc. 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)):

• 法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。
• The amount of a dividend of surplus, etc. specified by Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6, paragraph (2), item (v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the 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):

• 法第六十六条の八第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（同号に定める金額が当該内国法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• An event listed in Article 66-8, paragraph (1), item (ii) of the Act:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (where the amount specified in said item has been delivered to a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation, excluding the shares, etc. for considering the claims indirectly held via such person)

• 法第六十八条の九十二第一項第二号に掲げる事実　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等（同号に定める金額が当該連結法人に係る前項第二号イ及びロに掲げる者に対して交付された場合におけるこれらの者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• an event listed in Article 68-92, paragraph (1), item (ii) of the Act:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said consolidated corporation at the time when said event occurred out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (where the amount specified in said item has been delivered to a person listed in item (ii), (a) and (b) of the preceding paragraph who is a person with a relationship to said consolidated corporation, excluding the shares, etc. for considering the claims indirectly held via such person)

• 法第二十六条第一項第三号に規定する他の会社を通じて間接に保有されるものとして政令で定める会社の議決権の数は、当該会社の株主又は出資者である他の会社（同項第一号又は第二号に掲げるもの（次項及び次条第一項第六号において「外国法人等」という。）の出資比率が百分の五十以上であるものに限る。次条第一項第六号において同じ。）が直接に保有する当該会社の議決権（法第二十六条第一項第三号に規定する議決権をいう。以下同じ。）の数とする。
• The number of voting rights of a company specified by a Cabinet Order, as investment indirectly held through another company prescribed in Article 26, paragraph (1), item (iii) of the Act, shall be the number of voting rights of said company directly held by the shareholders or other companies which are its capital investors (limited to those listed in item (i) and item (ii) of the same paragraph (referred to as 'foreign juridical person, etc.' in the next paragraph and paragraph (1), item (vi) of the next Article) whose investment ratio is 50% or more; the same shall apply in paragraph (1), item (vi) of the next Article). (Such voting rights shall mean those prescribed in Article 26, paragraph (1), item (iii) of the Act; the same shall apply hereinafter.).

• 法第四十条の十第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• A relationship specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls both of the following cases, the sum of the ratios specified respectively as follows)) is 80 percent or more:

• 適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各事業年度又は各連結事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分割型分割により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified split-off-type company split:　Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 適格分割型分割　当該適格分割型分割に係る分割法人の分割前十年内事業年度（適格分割型分割の日前十年以内に開始した各連結事業年度又は各事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分割型分割により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified split-off-type company split:　Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation involved in the qualified split-off-type company split for each business year within ten years before the company split (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified split-off-type company split; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified split-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 法第六十六条の九の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• The relationship specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. pertaining to the specially-related domestic corporation (meaning 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)) is 80 percent or more:

• 国外債発行外国法人と当該国外債発行外国法人に係る関連者との間の取引が、当該国外債発行外国法人に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該国外債発行外国法人と当該非関連者との間の取引は、当該国外債発行外国法人と当該関連者との間において直接行われたものとみなして、前項第三号イの規定を適用する。
• Where transactions between a foreign corporation that issues foreign private bonds and said foreign corporation's affiliated person are conducted indirectly via a person other than said foreign corporation's affiliated person (hereinafter referred to as a 'non-affiliated person' in this paragraph), transactions between said foreign corporation that issues foreign private bonds and said non-affiliated person shall be deemed to have been conducted directly between said foreign corporation that issues foreign private bonds and said affiliated person, and the provisions of item (iii), (a) of the preceding paragraph shall apply, except in the case where there are reasonable grounds for having said non-affiliated person intervene in such transactions.

• 第三十九条の十六第五項の規定は、法第六十六条の九の六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、第三十九条の十六第五項第一号中「一部が個人」とあるのは「一部が居住者（法第二条第一項第一号の二に規定する居住者をいう。以下この項において同じ。）」と、「当該個人」とあるのは「当該居住者」と、同項第二号中「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 39-16, paragraph (5) 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 66-9-6, paragraph (2), item (iv) of the Act. In this case, in Article 39-16, paragraph (5), item (i), the term 'an individual' shall be deemed to be replaced with 'a resident (meaning a resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act; hereinafter the same shall apply in this paragraph);' the term 'said individual' shall be deemed to be replaced with 'said resident;' and in item (ii) of said paragraph, the term 'an individual' shall be deemed to be replaced with 'a resident;' and the term 'said individual' shall be deemed to be replaced with 'said resident.'

• 前項に規定する特定外国子会社等と当該特定外国子会社等に係る関連者との間の取引が、当該特定外国子会社等に係る関連者以外の者（以下この項において「非関連者」という。）を介在させて間接的に行われている場合には、当該非関連者を介在させることについて相当の理由があると認められる場合を除き、当該特定外国子会社等と当該非関連者との間の取引は、当該特定外国子会社等と当該関連者との間において直接行われたものとみなして、前項各号の規定を適用する。
• Where transactions prescribed in the preceding paragraph between a specified foreign subsidiary, etc. and an affiliated person of a specified foreign subsidiary, etc. are conducted indirectly via a person other than the affiliated persons of said specified foreign subsidiary, etc. (hereinafter referred to as a 'non-affiliated person' in this paragraph), transactions between said specified foreign subsidiary, etc. and said non-affiliated person shall be deemed to have been conducted directly between said specified foreign subsidiary, etc. and said affiliated person and the provisions of the items of the preceding paragraph shall apply, except in the case where there are reasonable grounds for having said non-affiliated person intervene in such transactions.
• Where transactions prescribed in the preceding paragraph between a specified foreign subsidiary, etc. and an affiliated person related to said specified foreign subsidiary, etc. are conducted indirectly via a person other than an affiliated person related to said specified foreign subsidiary, etc. (hereinafter referred to as a 'non-affiliated person' in this paragraph), transactions between said specified foreign subsidiary, etc. and said non-affiliated person shall be deemed to have been conducted directly between said specified foreign subsidiary, etc. and said affiliated person and the provisions of the items of the preceding paragraph shall apply, except in the case where there are justifiable grounds for having said non-affiliated person intervene in such transactions.
• Where transactions prescribed in the preceding paragraph between a specified foreign subsidiary, etc. and its affiliated person are conducted indirectly via a person other than affiliated persons of said specified foreign subsidiary, etc. (hereinafter referred to as a 'non-affiliated person' in this paragraph), transactions between said specified foreign subsidiary, etc. and said non-affiliated person shall be deemed to have been conducted directly between said specified foreign subsidiary, etc. and said affiliated person and the provisions of the items of the preceding paragraph shall apply, except in the case where there are reasonable grounds for having said non-affiliated person intervene in such transactions.

• 法第六十八条の九十三の六第一項に規定する政令で定める関係は、同項に規定する特殊関係株主等（以下この節において「特殊関係株主等」という。）と特殊関係内国法人との間に特殊関係株主等の特殊関係内国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）が百分の八十以上である関係がある場合における当該関係とする。
• The relationship specified by Cabinet Order prescribed in Article 68-93-6, paragraph (1) of the Act shall be the relevant relationship in the case where a specially-related shareholder, etc. prescribed in said paragraph (hereinafter referred to as a 'specially-related shareholder, etc.' in this Section) and a specially-related domestic corporation have a relationship where the ratio of the shares, etc. indirectly held by the specially-related shareholder, etc. in the specially-related domestic corporation (meaning 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)) is 80 percent or more:

• 前項第一号の場合において、一方の法人が他方の法人の発行済株式等の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式又は出資の数又は金額が当該他方の法人の発行済株式等のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。
• In the case referred to in item (i) of the preceding paragraph, whether or not the first corporation directly or indirectly holds 50 percent or more of the number or the amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation held directly by said first corporation (meaning the ratio of the number or the amount of the second corporation's shares or capital contributions held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation held indirectly by the first corporation.

• 法第六十六条の六第一項各号に掲げる内国法人が当該内国法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の同条第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。
• Where a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign company related to said domestic corporation, the number of the shares, etc. of said affiliated foreign company prescribed in paragraph (2), item (iii) of said Article which were directly and indirectly held by the domestic corporation (hereinafter referred to as the 'number of the shares, etc. directly and indirectly held' in this paragraph) and which have been succeeded to by the merging corporation pertaining to the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign company.

• 適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国（次号において「条約相手国」という。）に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。
• Qualified foreign intermediary:　A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the 'other Contracting State') of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds

• 第一項又は前項に規定す る販売の相手方たる事業者には、次に掲げる法律の規定に基づいて設立された団体を含まないものとする。ただし、第八号及び第八号の二に掲げる法律の規定に 基づいて設立された団体にあつては、事業協同組合、事業協同小組合、協同組合連合会、商工組合又は商工組合連合会が当該事業協同組合、協同組合連合会、商 工組合又は商工組合連合会を直接又は間接に構成する者の消費の用に供する第二項に規定する商品又は第四項に規定する物を買い受ける場合に限る。
• Organizations formed pursuant to the provisions of any of the following Acts shall not be included in another entrepreneur who purchases commodities or works prescribed in paragraph 1 or the preceding paragraph; provided, however, that this shall, in the case of organizations formed pursuant to the provisions of any of the Acts mentioned in items (viii) and (viii)-2, only apply to the cases where a business cooperative, a minor business cooperative, a federation of cooperatives, a commercial and industrial partnership, or a federation of commercial and industrial partnerships purchases such commodities as prescribed in paragraph 2 or such works as prescribed in paragraph 4, for the consumption of persons directly or indirectly constituting the said business cooperative, federation of cooperatives, commercial and industrial partnerships, or a federation of commercial and industrial partnerships:

• 前項第一号の場合において、一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、当該一方の法人の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該一方の法人の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。
• In the case referred to in item (i) of the preceding paragraph, whether or not one of the corporations directly or indirectly holds over 50 percent of the total number or the total amount of the second corporation's issued shares, etc. shall be determined according to the ratio obtained by adding the ownership ratio for the shares, etc. in said second corporation that are held directly by the first corporation (meaning the ratio of the number or the amount of said second corporation's shares or capital contributions that are held by the first corporation out of the total issued shares, etc. of the second corporation) and the ownership ratio for the shares, etc. in the second corporation that are held indirectly by the first corporation.

• 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

• 外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。
• Foreign affiliated company:　A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents (meaning nonresidents who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:

• 法第六十八条の九十第一項各号に掲げる連結法人が当該連結法人に係る外国関係会社の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係会社の法第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人に引き継がれたものは、その合併法人が当該外国関係会社の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。
• Where a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act has been dissolved through a merger by the day on which two months have elapsed since the final day of the relevant business year of said consolidated corporation's affiliated foreign company, the number of the shares, etc. of said affiliated foreign company prescribed in Article 66-6, paragraph (2), item (iii) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the 'number of the shares, etc. directly and indirectly held' in this paragraph) and which have been succeeded to by the merging corporation in the merger shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign company.

• 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

• 会社は、その株式を取得した次に掲げる者から、その氏名及び住所を株主名簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることによつて第一号から第三号までに掲げる者により直接に占められる議決権の割合とこれらの者により第四号に掲げる者を通じて間接に占められる議決権の割合として総務省令で定める割合とを合計した割合（以下この条において「外国人等議決権割合」という。）が三分の一以上となるときは、その氏名及び住所を株主名簿に記載し、又は記録してはならない。
• When the Company has received a request to enter the name and address in its register of shareholders from those persons set forth in any of the following items who have acquired its shares, the Company shall not do so if the aggregate of the ratios of the voting rights directly held by the persons set forth in items (i) through (iii) and the ratio prescribed in the provisions of the applicable Ordinance of MIC as the ratio of voting rights indirectly held by such persons through controlling the persons set forth in item (iv) (such an aggregate will be referred to as the 'ratio of voting rights of foreign nationals, etc.') in this article reaches or exceed one-third upon acceptance of the request.

• 会社は、その株式を取得した次に掲げる者から、その氏名及び住所を株主名 簿に記載し、又は記録することの請求を受けた場合において、その請求に応ずることによつて第一号から第三号までに掲げる者により直接に占められる議決権の 割合とこれらの者により第四号に掲げる者を通じて間接に占められる議決権の割合として総務省令で定める割合とを合計した割合（以下この条において「外国人 等議決権割合」という。）が三分の一以上となるときは、その氏名及び住所を株主名簿に記載し、又は記録してはならない。
• When the Company has received a request to enter the name and address in its register of shareholders from those persons set forth in any of the following items who have acquired its shares, the Company shall not do so if the aggregate of the ratios of the voting rights directly held by the persons set forth in items (i) through (iii) and the ratio prescribed in the provisions of the applicable Ordinance of MIC as the ratio of voting rights indirectly held by such persons through controlling the persons set forth in item (iv) (such an aggregate will be referred to as the 'ratio of voting rights of foreign nationals, etc.') in this article reaches or exceed one-third upon acceptance of the request.

• 法第六十八条の九十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第三十九条の十六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 68-90, 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 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 66-6, paragraph (2), item (iii) of the Act), the second foreign corporation prescribed in paragraph Article 39-16, paragraph (5), item (i) 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

• 協同組合連合会（第一項第一号又は第三号の事業を行うものを除く。）については、第九条の二第二項から第十五項まで（第七項及び第九項（事業協同小組合に係る部分に限る。）を除く。）、第九条の二の二から第九条の七まで及び第九条の七の五の規定を準用する。こ の場合において、第九条の二第九項中「組合員並びに組合員と生計を一にする親族及び組合員たる組合を直接又は間接に構成する者であつて小規模の事業者であ るもの」とあるのは、「会員並びに所属員たる小規模の事業者及び所属員たる小規模の事業者と生計を一にする親族」と読み替えるものとする。
• With regard to a federation of cooperatives (excluding that engaged in the activities set forth in paragraph (1), item (i) or item (iii)), the provisions of Article 9-2, paragraphs (2) to (15) (excluding paragraph (7) and paragraph (9) [limited to the portions pertaining to minor business cooperatives]), Articles 9-2-2 to 9-7, and Article 9-7-5 shall apply mutatis mutandis. In this case, the term 'partner, relatives who share the same livelihood with partner, and small-scale entrepreneurs who directly or indirectly constitute member cooperatives' in Article 9-2, paragraph (9) shall be deemed to be replaced with 'partner, affiliate small-scale entrepreneurs, and relatives who share the same livelihood with affiliate small-scale entrepreneurs.'

• 会社で、第一号又は前号に掲げるものにより直接に保有されるその議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法（平成十七年法律第八十六号）第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下この号及び次項第四号において同じ。）の数と他の会社を通じて間接に保有されるものとして政令で定めるその議決権の数とを合計した議決権の数の当該会社の総株主又は総社員の議決権の数に占める割合が百分の五十以上に相当するもの
• A corporation of which the ratio of the sum of the number of voting rights directly held by those listed in item 1 or 2 (excluding voting rights relating to shares which do not allow exercising voting rights for all the matters which may be resolved at a shareholders' meeting, but including voting rights relating to shares of which holders are deemed to have voting rights pursuant to the provision of Article 879, paragraph 3 of the Companies Act (Act No. 86 of 2005); hereinafter the same shall apply in this item and item 4 of the next paragraph) and the number of voting rights specified by Cabinet Order as those indirectly held through other corporations in the number of voting rights of all shareholders or members of the corporation is 50% or higher

• 前項の規定による確認をした同項の外国仲介業者は、法第四十一条の十二第十二項の振替記載等を受ける者の各人別に、同条第十四項に規定する書類を、当該確認に係る特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に（当該外国仲介業者が外国再間接口座管理機関（同条第十二項に規定する外国再間接口座管理機関をいう。）である場合には、当該特定振替国債等に係る同条第十四項に規定する外国間接口座管理機関を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。
• The foreign intermediary set forth in the preceding paragraph that has provided confirmation pursuant to the provisions of said paragraph shall submit the documents prescribed in Article 41-12, paragraph (14) of the Act for each person who makes entries or records under the book-entry transfer system set forth in paragraph (12) of said Article to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the foreign intermediary makes entries or records under the book-entry transfer system for specified book-entry national bonds, etc. pertaining to said confirmation (where said foreign intermediary is a tertiary foreign account management institution (meaning a tertiary foreign account management institution prescribed in said paragraph), to the head of the business office, etc. of the specified book-entry transfer institution, etc. where the tertiary foreign account management institution prescribed in paragraph (14) of said Article pertaining to said specified book-entry national bonds, etc. makes entries or records under the book-entry transfer system for said specified book-entry national bonds, etc. via said tertiary foreign account management institution).

• 承認中小事業主団体　事業協同組合、協同組合連合会その他の特別の法律により設立された組合若しくはその連合会であつて厚生労働省令で定めるもの又は一般社団法人で中小事業主を直接又は間接の構成員とするもの（厚生労働省令で定める要件に該当するものに限る。以下この号において「事業協同組合等」という。）であつて、その構成員である中小事業主に対し、認定実習併用職業訓練の適切かつ有効な実施を図るための人材確保に関する相談及び援助を行うものとして、当該事業協同組合等の申請に基づき厚生労働大臣がその定める基準により適当であると承認したものをいう。
• an approved small and medium sized employers' organization:　a business cooperative, federation of cooperatives, other partnership established under special acts or a federation thereof which is specified by an Ordinance of the Ministry of Health, Labour and Welfare, or an incorporated association which contains small and medium sized employers as its direct or indirect members (limited to those meeting the requirements specified by an Ordinance of the Ministry of Health, Labour and Welfare; hereinafter referred to as a "business cooperative, etc." in this item), all of which the Minister of Health, Labour and Welfare has, upon application from said business cooperative, etc., based on the standards specified by the minister, approved to be appropriate as an organization that provides its small and medium sized member employers with consultation and assistance for ensuring human resources, for the purpose of providing properly and effectively accredited vocational training with practical work.

• 外国関係会社　外国法人で、その発行済株式又は出資（その有する自己の株式等を除く。）の総数又は総額のうちに居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号及び第六号において同じ。）及び内国法人並びに特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。以下この号において同じ。）が有する直接及び間接保有の株式等の数の合計数又は合計額の占める割合（当該外国法人が次のイからハまでに掲げる法人である場合には、当該割合とそれぞれイからハまでに定める割合のいずれか高い割合）が百分の五十を超えるものをいう。
• Foreign affiliated company:　A foreign corporation in which the ratio of the sum of the number or amount of shares, etc. held through direct and/or indirect ownership by residents (meaning residents prescribed in Article 2(1)(i)-2; hereinafter the same shall apply in this item and item (vi)), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2(1)(i)-2 who have a special relationship specified by a Cabinet Order with residents or domestic corporations; hereinafter the same shall apply in this item) to the total number or total amount of issued shares or capital contributions (excluding the shares, etc. held by the foreign corporation) (in the case where the foreign corporation is a corporation listed in (a) to (c): the said ratio or the ratio listed in (a) to (c), whichever is larger) is more than 50 percent:

• 居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第四十条の六までの規定を適用する。
• Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 40-6 shall be applied thereto.

• 内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。
• Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto.

• 法第六十六条の八第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該内国法人の有する当該特定外国子会社等の請求権勘案保有株式等（当該内国法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• An event listed in Article 66-8, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of said eligible retained income of said specified foreign subsidiary, etc.):　The amount obtained by multiplying the amount of said dividend of surplus, etc. (where the amount of said dividend of surplus, etc. exceeds said eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by said domestic corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said domestic corporation)

• 連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。
• Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto.

• 法第六十八条の九十二第一項第一号に掲げる事実（当該特定外国子会社等の当該適用対象留保金額の計算上控除されなかつた剰余金の配当等の支払の事実に限る。）　当該剰余金の配当等の額（当該剰余金の配当等の額が当該適用対象留保金額を超える場合には、当該適用対象留保金額に相当する金額）に当該適用対象留保金額に係る事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該事業年度終了の時における当該連結法人の有する当該特定外国子会社等の請求権勘案保有株式等（当該連結法人に係る前項第二号イ及びロに掲げる者を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• An event listed in Article 68-92, paragraph (1), item (i) of the Act (limited to the payment of a dividend of surplus, etc. which has not been deducted for calculating the amount of eligible retained income of the specified foreign subsidiary, etc.):　The amount obtained by multiplying the amount of a dividend of surplus, etc. (where said amount of a dividend of surplus, etc. exceeds the eligible retained income, the amount equivalent to said eligible retained income) by the ratio of the shares, etc. for considering the claims held by the consolidated corporation out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the relevant business year pertaining to said eligible retained income (excluding the shares, etc. for considering the claims indirectly held via a person listed in item (ii), (a) and (b) of the preceding paragraph with a relationship to said consolidated corporation)

• 特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定を適用する。
• Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 shall be applied thereto.

• 火災共済協同組合については、第九条の二第三項及び第九条の六の三の規定を準用する。この場合において、同項ただし書中「組合員」とあるのは「組合員並びに組合員と生計を一にする親族及び組合員たる組合を直接又は間接に構成する者であつて第八条第三項に規定する小規模の事業者であるもの」と、同条第一項中「第九条の二第九項において読み替えて適用する同条第三項ただし書」とあるのは「第九条の七の二第三項において読み替えて準用する第九条の二第三項ただし書」と、同項中「同条第一項第三号、第三項及び第九項」とあり、及び同条第三項中「第九条の二第一項第三号、第三項及び第九項」とあるのは「第九条の七の二」と読み替えるものとする。
• With regard to a fire mutual aid cooperative, the provisions of Article 9-2, paragraph (3) and Article 9-6-3 shall apply mutatis mutandis. In this case, the term 'partner' in the proviso to the same paragraph shall be deemed to be replaced with 'partner, relatives who share the same livelihood with partner, and small-scale entrepreneurs provided in Article 8, paragraph (3) who directly or indirectly constitute member cooperatives'; the phrase 'the proviso to Article 9-2, paragraph (3) as applied mutatis mutandis by replacing the terms pursuant to paragraph (9) of the same Article' in Article 9-6-3, paragraph (1) shall be deemed to be replaced with 'the proviso to Article 9-2, paragraph (3) as applied mutatis mutandis by replacing the terms pursuant to Article 9-7-2, paragraph (3)'; and the term 'Article 9-2, paragraph (1), item (iii), paragraph (3) and paragraph (9)' in the Article 9-6-3, paragraph (1) and the term 'Article 9-2, paragraph (1), item (iii), paragraph (3) and paragraph (9)' in Article 9-6-3, paragraph (3) shall be deemed to be replaced with 'Article 9-7-2.'

• 内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。
• Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified merger, etc.'), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the 'number of shares, etc. held through direct and/or indirect ownership') by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:

• 特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定を適用する。
• Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust)), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 shall be applied thereto.

• 特殊関係株主等である連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十八条の九十三の九までの規定を適用する。
• Where a consolidated corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 shall be applied thereto.

• 連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。
• Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a 'qualified merger, etc.'), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the 'number of shares, etc. held through direct and/or indirect ownership') by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:

• 内国法人（普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。）及び当該内国法人との間に当該内国法人による完全支配関係（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。）の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。）がある他の内国法人（普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項　（定義）に規定する特定目的会社その他政令で定める法人を除く。）のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。
• Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act:

• 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 40-5, paragraph (1), item (ii) has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act:　The amount obtained by multiplying the amount prescribed in said item by the ratio of the shares, etc. for considering the claims held by said person of said specified foreign subsidiary, etc. prescribed in Article 25-21, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (where the money or any other assets have been delivered to an affiliated foreign company of said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5, paragraph (1), item (ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary, etc. of said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via said affiliated foreign company or said other specified foreign subsidiary, etc.)

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社でその受ける法第六十六条の八第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 66-8, paragraph (1), item (ii) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said domestic corporation that are prescribed in Article 39-16, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company related to the domestic corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 66-8, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as 'qualified spin-off-type company split, etc.'):　Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額
• Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as 'qualified spin-off-type company split, etc.'):　Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1)

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社でその受ける法第六十八条の九十二第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 68-92, paragraph (1), item (ii) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph:　The amount obtained by multiplying the amount specified in said item by the ratio of the shares, etc. for considering the claims held by said consolidated corporation that are prescribed in Article 39-116, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the time when said event occurred (in the case where money or any other assets have been delivered to an affiliated foreign company of the consolidated corporation whose tax burden imposed in the state of the head office on the amount that it receives as specified in Article 68-92, paragraph (1), item (ii) of the Act is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation; excluding the shares, etc. for considering the claims indirectly held via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 第一項及び第二項に規定する控除未済課税済配当等の額とは、法第四十条の五第一項に規定する居住者に係る外国関係会社が同項第三号に掲げる事実が生じた日前二年以内の期間において当該居住者に係る特定外国子会社等から受けた剰余金の配当等の額（同項第二号に定める金額を含む。）で当該特定外国子会社等に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第二項又は前項の規定により算定した法第四十条の五第一項に規定する課税済配当等の額に含まれないものを含む。）のうち、当該居住者の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に法第四十条の五第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction prescribed in paragraph (1) and paragraph (2) shall be, out of the amount of a dividend of surplus, etc. which an affiliated foreign company of a resident prescribed in Article 40-5, paragraph (1) of the Act received from a specified foreign subsidiary, etc. of said resident during the period of two years or less preceding the day on which an event listed in item (iii) of said paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in item (ii) of said paragraph) and which shall not be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) pertaining to said specified foreign subsidiary, etc. (including the amount which shall not be included in the taxed amount of a dividend, etc. prescribed in Article 40-5, paragraph (1) of the Act that was calculated for said specified foreign subsidiary, etc. pursuant to the provisions of paragraph (2) or the preceding paragraph), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said resident via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of Article 40-5, paragraph (1) of the Act).

• 外国仲介業者は、前項に規定する振替記載等を受ける者の各人別に、政令で定めるところにより、当該振替記載等を受ける者が当該外国仲介業者から振替記載等を受けた特定振替国債等につき振替記載等がされた日その他の財務省令で定める事項を当該外国仲介業者が当該特定振替国債等の振替記載等を受けた特定振替機関等（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関が当該特定振替国債等の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該特定振替国債等につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録しなければならない。
• A foreign intermediary shall, for each person who makes entries or records under the book-entry transfer system prescribed in the preceding paragraph, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system have been made with regard to the specified book-entry transfer national government bonds, etc. for which the said person who makes entries or records under the book-entry transfer system has made entries or records under the book-entry transfer system through the said foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said foreign intermediary has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. has made entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds, etc., and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who makes the said entries or records under the book-entry transfer system.

• 認定漁場改善計画を作成した漁業協同組合連合会が、認定漁場改善計画の内容を遵守させるために、総会（総代会を含む。）で、第四条第二項第三号に掲げる事項の内容に適合するように行う第一項に規定する漁業権行使規則又は入漁権行使規則の変更の議決を行おうとする場合において、特定組合員を直接又は間接の構成員とする会員たる漁業協同組合（以下「特定組合員所属組合」という。）のすべての同意を農林水産省令で定めるところにより得ているときは、水産業協同組合法第九十二条第三項において準用する同法第五十条（同法第九十二条第三項において準用する同法第五十二条第六項において準用する場合を含む。以下この項において同じ。）の規定にかかわらず、同法第九十二条第三項において準用する同法第五十条の規定による議決によることを要しないものとする。
• In the case where a Federation of Fisheries Cooperative Associations which has prepared an authorized Aquaculture Area Improvement Plan intends to issue a resolution on a change to a Fishery Right Exercise Rule or a Piscary Exercise Rule as provided in paragraph (1) of this Article at a general meeting (including a representatives' meeting), to conform to the contents of the matter provided in Article 4, paragraph (2), item (iii) of this Act in order to make the members of the Federation of Fisheries Cooperative Associations comply with the contents of the authorized Aquaculture Area Improvement Plan, notwithstanding the provisions of Article 50 of the Aquatic Industry Cooperative Association Act (including cases where applied mutatis mutandis pursuant to Article 52, paragraph (6) of the same Act which is then applied mutatis mutandis pursuant to Article 92, paragraph (3) of the same Act; hereinafter the same shall apply elsewhere in this paragraph) applied mutatis mutandis pursuant to paragraph (3) of Article 92 of the same Act, the Federation of Fisheries Cooperative Associations shall not be required to issue a resolution pursuant to the provisions of Article 50 of the same Act as applied mutatis mutandis pursuant to paragraph (3) of Article 92 of the same Act, if the consent of all of the member Fisheries Cooperative Associations respectively, directly or indirectly consisting of the specific members (hereinafter referred to as 'Specific Members' Associations') is obtained pursuant to ordinance of the Ministry of Agriculture, Forestry and Fisheries.

• 前項第三号において発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、同項第一号及び第二号に掲げる外国法人の他の外国法人（同項第一号又は第二号に掲げる外国法人に該当するもの及び特殊関係株主等に該当するものを除く。以下この項において同じ。）に係る直接保有株式等保有割合（前項第一号及び第二号に掲げる外国法人の有する他の外国法人の株式等の数又は金額が当該他の外国法人の発行済株式等のうちに占める割合をいう。）と同項第一号及び第二号に掲げる外国法人の当該他の外国法人に係る間接保有株式等保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation as listed in item (i) and item (ii) of said paragraph in a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of a second foreign corporation held by said first foreign corporation as listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by said first foreign corporation listed in item (i) and item (ii) of said paragraph in said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of the second foreign corporation held by the first foreign corporation listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by the first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratio specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):
• In item (iii) of the preceding paragraph, whether or not a foreign corporation directly or indirectly holds over 50 percent of the issued shares, etc. shall be determined based on the sum of the ratio of the shares, etc. held directly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to a second foreign corporation (excluding a foreign corporation falling under the category of a foreign corporation listed in item (i) or item (ii) of said paragraph and a foreign corporation falling under the category of a specially-related shareholder, etc.; hereinafter the same shall apply in this paragraph) (such ratio of the shares, etc. held directly shall mean the ratio of the number or the amount of the shares, etc. of a second foreign corporation held by a first foreign corporation listed in item (i) and item (ii) of the preceding paragraph out of the total issued shares, etc. of said second foreign corporation) and the ratio of the shares, etc. held indirectly by a first foreign corporation listed in item (i) and item (ii) of said paragraph pertaining to said second foreign corporation (such ratio of the shares, etc. held indirectly shall mean the ratios specified respectively in the following items for the category of cases listed in the relevant items (where this falls under both of the following cases, the sum of the ratios specified respectively as follows)):

• 第十二項後段の確認をした外国仲介業者は、同項の振替記載等を受ける者の各人別に、同項の確認をした旨を証する書類、当該確認に係る同項の確認書類その他の政令で定める書類を、当該外国仲介業者が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関（当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関）を経由して当該外国間接口座管理機関が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。
• A foreign intermediary that has made a confirmation set forth in the second part of paragraph (12) shall, for each person who makes entries or records under the book-entry transfer system set forth in the said paragraph, submit a document certifying that the confirmation set forth in the said paragraph has been made, the identification documents used for the said confirmation and any other document specified by a Cabinet Order, to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary makes the said entries or records under the book-entry transfer system regarding the specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign indirect account management institution makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.)

• 特殊関係内国法人に係る特殊関係株主等である連結法人が当該連結法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該連結法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。
• Where a consolidated corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of the affiliated foreign corporation of said consolidated corporation, the number of the shares, etc. of said affiliated foreign corporation prescribed in Article 66-9-6, paragraph (2), item (iv) of the Act which were directly and indirectly held by the consolidated corporation (hereinafter referred to as the 'number of the shares, etc. directly and indirectly held' in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. of said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. of said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of said affiliated foreign corporation directly and indirectly held by said consolidated corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign corporation.

• 特殊関係内国法人に係る特殊関係株主等である内国法人が当該内国法人に係る外国関係法人の各事業年度終了の日以後二月を経過する日までの間に合併により解散した場合には、その有する当該外国関係法人の法第六十六条の九の六第二項第四号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）でその合併に係る合併法人（当該特殊関係内国法人に係る特殊関係株主等に該当するもの及びその合併により当該内国法人が有する当該外国関係法人の直接及び間接保有の株式等の数の移転を受けることにより当該特殊関係内国法人に係る特殊関係株主等に該当することとなるものに限る。以下この項において同じ。）が移転を受けたものは、その合併法人が当該外国関係法人の各事業年度終了の日において有する直接及び間接保有の株式等の数とみなす。
• Where a domestic corporation which is a specially-related shareholder, etc. pertaining to a specially-related domestic corporation has been dissolved through a merger by the day on which two months have elapsed after the final day of the relevant business year of an affiliated foreign corporation related to said domestic corporation, the number of the shares, etc. of said affiliated foreign corporation prescribed in Article 66-9-6, paragraph (2), item (iv) of the Act which were directly and indirectly held by the domestic corporation (hereinafter referred to as the 'number of the shares, etc. directly and indirectly held' in this paragraph) and which have been transferred to the merging corporation pertaining to the merger (such merging corporation shall be limited to one falling under the category of a specially-related shareholder, etc. related to said specially-related domestic corporation and one that proves to fall under the category of a specially-related shareholder, etc. related to said specially-related domestic corporation by receiving the transfer of the number of the shares, etc. of said affiliated foreign corporation directly and indirectly held by said domestic corporation through the merger; hereinafter the same shall apply in this paragraph) shall be deemed to be the number of the shares, etc. directly and indirectly held by the merging corporation on the final day of the relevant business year of said affiliated foreign corporation.

• 控除未済課税済配当等の額　当該内国法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該内国法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の十九第二項又は第三項の規定により算定した法第六十六条の八第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該内国法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の百十六第二項及び法第六十八条の九十二第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company related to said domestic corporation has received from a specified foreign subsidiary, etc. related to said domestic corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of dividend of surplus, etc. shall include the amount specified in Article 66-8, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 66-8, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-19, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said domestic corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-116, paragraph (2), and the provisions of Article 68-92, paragraph (1) of the Act).

• 控除未済課税済配当等の額　当該連結法人に係る外国関係会社が前項第三号に掲げる事実が生じた日前二年以内の期間において当該連結法人に係る特定外国子会社等から受けた剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。）で当該特定外国子会社等に係る前項の規定による個別課税対象留保金額の計算上控除されないもの（当該特定外国子会社等に係る第三十九条の百十九第二項又は第三項の規定により算定した法第六十八条の九十二第一項に規定する政令で定めるところにより計算した金額に含まれないものを含む。）のうち、当該連結法人の当該外国関係会社を通じて保有する当該特定外国子会社等の請求権勘案間接保有株式等に対応する部分の金額（既に前項及び同条第一項並びに第三十九条の十六第二項及び法第六十六条の八第一項の規定の適用に充てられた部分の金額を除く。）をいう。
• The taxed amount of a dividend, etc. before deduction:　Out of the amount of a dividend of surplus, etc. which an affiliated foreign company of the consolidated corporation received from the specified foreign subsidiary, etc. of said consolidated corporation during a period of two years or less preceding the day on which an event listed in item (iii) of the preceding paragraph occurred (such amount of a dividend of surplus, etc. shall include the amount specified in Article 68-92, paragraph (1), item (ii) of the Act) and which shall not be deducted for calculating the amount of individually taxable retained income pertaining to said specified foreign subsidiary, etc., under the provisions of the preceding paragraph (including the amount that shall not be included in the amount calculated as specified by Cabinet Order prescribed in Article 68-92, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc., as calculated under the provisions of Article 39-119, paragraph (2) or paragraph (3)), the part which corresponds to the shares, etc. for considering the claims of said specified foreign subsidiary, etc. indirectly held by said consolidated corporation via said affiliated foreign company (such part shall exclude the amount already appropriated for the application of the provisions of the preceding paragraph, paragraph (1) of said Article, and Article 39-16, paragraph (2), and the provisions of Article 66-8, paragraph (1) of the Act).

• 適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該振替国債又は振替地方債につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、又は記録しなければならない。
• A qualified foreign intermediary shall, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said qualified foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application.

• 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。
• The amount that should be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by said resident in the case where he/she indirectly holds the shares, etc. pertaining to said specified foreign subsidiary, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act) (such shares, etc. of a specified foreign subsidiary, etc. shall be limited to those held by said resident and shall exclude those falling under the category of the shares, etc. in said resident's specified foreign subsidiary, etc.); hereinafter the same shall apply in this paragraph) which are to be paid for a period of the year during which said resident held said shares, etc. of the specified foreign subsidiary, etc. (where said sum exceeds the amount deemed to be revenue pertaining to said miscellaneous income under the provisions of paragraph (1) of said Article, such amount shall be that equivalent to the sum of the amounts deemed to be said revenue).

• 前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替国債につきその利子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、同項中「同条第一項第一号ロ」とあるのは「当該振替国債の振替記載等に係る特定振替機関等を経由して同条第一項第一号ロ」と、「特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び特定振替機関」とあるのは「外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等」と読み替えるものとする。
• The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest from the book-entry national bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in said paragraph, the term 'to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article' shall be deemed to be replaced with 'to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds'; the term '(in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution; in the case where said specified book-entry transfer institution, etc. is a specified secondary account management institution' shall be deemed to be replaced with '(in the case where said specified book-entry transfer institution, etc. is a tertiary foreign account management institution prescribed in paragraph (5), item (vii) of said Article (hereinafter referred to as a 'tertiary foreign account management institution' in this paragraph)'; the term 'the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (' shall be deemed to be replaced with 'the secondary foreign account management institution prescribed in paragraph (5), item (viii) of said Article (hereinafter referred to as the 'secondary foreign account management institution' in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds ('; the term 'any other specified secondary account management institution' shall be deemed to be replaced with 'any other tertiary foreign account management institution'; and the term 'the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] a specified book-entry transfer institution' shall be deemed to be replaced with 'the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds.'

• 前項の規定は、非居住者又は外国法人が適格外国仲介業者から振替記載等を受けている振替地方債につきその利子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、同項中「これを当該振替地方債」とあるのは「これを当該振替地方債の振替記載等に係る特定振替機関等及び当該振替地方債」と、「特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関」とあるのは「同条第五項第七号に規定する外国再間接口座管理機関（以下この項において「外国再間接口座管理機関」という。）」と、「特定口座管理機関（」とあるのは「同条第五項第八号に規定する外国間接口座管理機関（以下この項において「外国間接口座管理機関」という。）（」と、「他の特定間接口座管理機関」とあるのは「他の外国再間接口座管理機関」と、「特定口座管理機関）及び」とあるのは「外国間接口座管理機関）及び当該振替地方債の振替記載等に係る」と読み替えるものとする。
• The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation receives payment of interest from the book-entry municipal bonds for which he/she or it has made entries or records under the book-entry transfer system through a qualified foreign intermediary. In this case, in said paragraph, the term 'via the person who pays interest from said book-entry municipal bonds' shall be deemed to be replaced with 'via the specified book-entry transfer institution, etc. pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds and the person who pays interest from said book-entry municipal bonds'; the term '(in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified secondary account management institution' shall be deemed to be replaced with '(in the case where said specified book-entry transfer institution, etc. is a tertiary foreign account management institution prescribed in paragraph (5), item (vii) of said Article (hereinafter referred to as a 'tertiary foreign account management institution' in this paragraph)'; the term 'the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (' shall be deemed to be replaced with 'the secondary foreign account management institution prescribed in paragraph (5), item (viii) of said Article (hereinafter referred to as a 'secondary foreign account management institution' in this paragraph) pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds ('; the term 'any other specified secondary account management institution' shall be deemed to be replaced with 'any other tertiary foreign account management institution'; and the term 'the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] a specified book-entry transfer institution' shall be deemed to be replaced with 'the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds.'

• 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
• Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a 'special relationship'); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a 'foreign affiliated transaction') is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.

• 特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替国債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替国債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを同条第一項第一号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替国債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替国債所有期間明細書の提出をしたものとみなす。
• Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of said Article that has been presented thereto by a nonresident or foreign corporation, and said nonresident or foreign corporation receives payment of interest from the book-entry national bonds for which he/she or it has made entries or records under the book-entry transfer system through said specified book-entry transfer institution, etc., if said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which said nonresident or foreign corporation is to receive a payment of such interest, prepared a document that states the holding period and any other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry national bonds held by said nonresident or foreign corporation based on the books for book-entry transfer that said specified book-entry transfer institution, etc. keeps, and has submitted said document to the district director of the tax office set forth in paragraph (1), item (i), (b) of said Article (in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution; in the case where said specified book-entry transfer institution, etc. is a specified secondary account management institution, submission shall be made to the district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds (in the case where said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding said book-entry national bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry national bonds) and [2] a specified book-entry transfer institution), said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry national bonds pursuant to the provisions of item (i), (b) of said paragraph with respect to the interest receivable thereby.

• 非居住者又は外国法人でその有する次の各号に掲げるものの区分に応じ当該各号に定める要件を満たすものが、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この条において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所（郵便局を含む。以下この条において「営業所等」という。）又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている社債等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる地方債（以下この条において「振替地方債」という。）につきその利子（第八条第一項又は第二項の規定の適用があるものを除く。）の支払を受ける場合には、その支払を受ける利子（その者が当該振替国債又は当該振替地方債を引き続き所有していた期間（当該振替国債又は当該振替地方債につき引き続き振替記載等を受けていた期間に限る。以下この条において「所有期間」という。）に対応する部分の額として政令で定めるところにより計算した金額に相当する部分に限る。）については、所得税を課さない。
• Where a nonresident or foreign corporation who satisfies the requirements specified in each of the following items for the category of bonds listed in the relevant item that are held thereby, receives payment of interest (excluding interest subject to the provision of Article 8(1) or (2)) on book-entry transfer national government bonds prescribed by Article 88 of the Act on Book-Entry Transfer of Company Bonds, etc. (excluding coupon-only book-entry transfer national government bonds prescribed in Article 90(3) of the said Act; hereinafter referred to in this Article as 'book-entry transfer national government bonds') or local government bonds which shall be subject to the provisions of the said Act pursuant to Article 66 of the said Act as applied mutatis mutandis pursuant to Article 113 of the said Act (hereinafter referred to in this Article as 'book-entry transfer local government bonds'), for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in his/her or its account established with a specified book-entry transfer institution, specified account management institution or specified indirect account management institution (hereinafter referred to in this Article as a 'specified book-entry transfer institution, etc.') or a qualified foreign intermediary, via a business office or any other office of the said specified book-entry transfer institution, etc. located in Japan (including a post office; hereinafter referred to in this Article as a 'business office, etc.') or a specified overseas business office, etc. of the said qualified foreign intermediary, income tax shall not be imposed with respect to such interest to be received (limited to the part of interest equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as the amount corresponding to the period during which the nonresident or foreign corporation has continued to hold the said book-entry transfer national government bonds or the said book-entry transfer local government bonds (limited to the period during which he/she or it has continued to hold entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or the said book-entry transfer local government bonds; hereinafter referred to in this Article as the 'holding period'):

• 次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 特定振替機関等が法第五条の二第九項（同条第十二項において準用する場合を含む。）の規定により非居住者又は外国法人から提示を受けた同条第九項に規定する書類の写しを作成し、保存している場合において、当該非居住者又は外国法人が当該特定振替機関等から振替記載等を受けている振替地方債につきその利子の支払を受ける際、その利子の支払を受けるべき日の前日までに、当該特定振替機関等がその備える振替帳簿に基づき当該非居住者又は外国法人の当該振替地方債に係る所有期間その他の財務省令で定める事項を記載した書類を作成し、これを当該振替地方債の利子の支払をする者を経由して同条第一項第二号ロの税務署長に対し提出したとき（当該特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、その支払を受けるべき利子につき同号ロの規定による振替地方債所有期間明細書の提出をしたものとみなす。
• Where a specified book-entry transfer institution, etc. has, pursuant to the provisions of Article 5-2, paragraph (9) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article), prepared and preserved a copy of a document prescribed in paragraph (9) of said Article that has been presented thereto by a nonresident or foreign corporation, and said nonresident or foreign corporation receives payment of interest from the book-entry municipal bonds for which he/she or it has made entries or records under the book-entry transfer system through said specified book-entry transfer institution, etc., if said specified book-entry transfer institution, etc. has, no later than the day preceding the day on which said nonresident or foreign corporation is to receive payment of such interest, prepared a document that states the holding period and any other matters specified by Ordinance of the Ministry of Finance with regard to the book-entry municipal bonds held by said nonresident or foreign corporation based on the books for book-entry transfer that said specified book-entry transfer institution, etc. keeps, and submitted the document to the district director of the tax office set forth in paragraph (1), item (ii), (b) of said Article via the person who pays interest from said book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. is a specified secondary account management institution, submission shall be made to the district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding said book-entry municipal bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said book-entry municipal bonds), [2] a specified book-entry transfer institution, and [3] the person who pays the interest), said nonresident or foreign corporation shall be deemed to have submitted a statement of the holding period of book-entry municipal bonds pursuant to the provisions of item (ii), (b) of said paragraph with respect to the interest receivable thereby.

• 当該非居住者又は外国法人が、当該振替地方債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この条において「振替地方債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。
• The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer local government bonds, submit a document stating such intention, his/her or its name and address, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption of book-entry transfer local government bonds') to the competent district director having jurisdiction over the place for tax payment pertaining to said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds; the same shall apply in (b)), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest.

• 平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。
• Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the 'payer'; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a 'report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc.'), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the 'competent district director'), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined):

• 次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
• Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
• Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a 'special relationship'); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a 'foreign affiliated transaction') is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price.

• 当該非居住者又は外国法人が、当該振替国債の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した書類（以下この条において「振替国債非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この号において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関。ロにおいて同じ。）及び当該振替国債の振替記載等に係る特定振替機関等を経由して当該利子に係る所得税法第十七条の規定による納税地の所轄税務署長に提出していること。
• The said nonresident or foreign corporation shall, when seeking the application of the provision of this paragraph for the first time with regard to interest on the said book-entry transfer national government bonds, submit a document stating such intention, his/her or its name and address (or a place specified by a Ordinance of the Ministry of Finance in the case of a nonresident who has his/her residence in Japan or any other person specified by an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a 'written application for tax exemption of book-entry transfer national government bonds') to the competent district director having jurisdiction over the place for tax payment pertaining to the said interest pursuant to the provision of Article 17 of the Income Tax Act, via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this item), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds; the same shall apply in (b)) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds.

• 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
• Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as 'taxable retained income' in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該内国法人の事業年度（次項において「適用事業年度」という。）前の事業年度又は連結事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十六条の六第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該内国法人の有する当該特定外国子会社等の第三十九条の十六第三項第一号に規定する請求権勘案保有株式等（当該内国法人に係る外国関係会社（当該内国法人に係る特定外国子会社等及び法第六十八条の九十第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十六条の八第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 66-8, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. related to a domestic corporation prescribed in said paragraph (excluding the case where said event occurred during the business year or consolidated business year preceding the business year of the domestic corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 66-8, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such business year of the domestic corporation shall be referred to as the 'applicable business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 66-6, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said domestic corporation that are prescribed in Article 39-16, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where a dividend of surplus, etc. has been paid to an affiliated foreign company related to the domestic corporation (excluding a specified foreign subsidiary, etc. related to the domestic corporation and a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. related to the domestic corporation (including a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-16, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。
• Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made.

• 法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日を含む事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日を含む当該連結法人の連結事業年度（次項において「適用連結事業年度」という。）前の連結事業年度又は事業年度の期間内に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第六十八条の九十第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時における当該連結法人の有する当該特定外国子会社等の第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等（当該連結法人に係る外国関係会社（当該連結法人に係る特定外国子会社等及び法第六十六条の六第一項に規定する特定外国子会社等を除く。以下この項において同じ。）でその受ける法第六十八条の九十二第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において同じ。）に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第三十九条の百十六第三項第二号に規定する請求権勘案間接保有株式等をいう。次号において同じ。）を除く。）の占める割合を乗じて計算した金額
• Where an event listed in Article 68-92, paragraph (1), item (i) of the Act has occurred with regard to the specified foreign subsidiary, etc. of a consolidated corporation prescribed in said paragraph (excluding the case where said event occurred during the consolidated business year or business year preceding the consolidated business year of the consolidated corporation including the day on which two months had elapsed after the day following the final day of the business year of the specified foreign subsidiary, etc. including the base day for the payment of a dividend of surplus, etc. specified in Article 68-92, paragraph (1), item (i) of the Act (hereinafter the business year including such base day shall be referred to as the 'base business year' in this item and the following paragraph, and such consolidated business year of the consolidated corporation shall be referred to as the 'applicable consolidated business year' in the following paragraph)), when said amount of a dividend of surplus, etc. proves to exceed the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 68-90, paragraph (1) of the Act for the relevant base business year of the specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said consolidated corporation that are prescribed in Article 39-116, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of said base business year (in the case where the dividend of surplus, etc. has been paid to an affiliated foreign company of the consolidated corporation (excluding a specified foreign subsidiary, etc. related to the consolidated corporation and a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives is not more than the low tax-burden base or to any other specified foreign subsidiary, etc. of the consolidated corporation (including a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Act; hereinafter the same shall apply in this paragraph); excluding the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 39-116, paragraph (3), item (ii); the same shall apply in the following item) via said affiliated foreign company and said other specified foreign subsidiary, etc.)

• 平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関とする。）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。
• Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice.

• 法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第一号に掲げる事実が生じた場合（当該事実が当該特定外国子会社等の同号に定める剰余金の配当等の支払に係る基準日の属する事業年度（以下この号及び次項において「基準事業年度」という。）終了の日の翌日から二月を経過する日の属する年（次項において「適用年」という。）の前年以前の年に生じた場合を除く。）において当該剰余金の配当等の額が当該特定外国子会社等の当該基準事業年度に係る法第四十条の四第一項に規定する適用対象留保金額の計算上控除される剰余金の配当等の額を超えることとなるとき　当該超える部分の金額に、当該基準事業年度終了の時における当該特定外国子会社等の発行済株式等のうちに当該基準事業年度終了の時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社（当該居住者に係る特定外国子会社等を除く。以下この号及び次号において同じ。）でその受ける法第四十条の五第一項第一号に定める剰余金の配当等の額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に支払われた場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等（第二十五条の二十一第三項第二号に規定する請求権勘案間接保有株式等をいう。次号及び第四項において同じ。）を除く。）の占める割合を乗じて計算した金額（法第四十条の五第一項第一号に定める剰余金の配当等の額につき当該特定外国子会社等の当該基準事業年度に係る第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額がある場合には、当該計算した金額から当該控除される金額を控除した残額）
• Where an event listed in Article 40-5, paragraph (1), item (i) of the Act has occurred with regard to a specified foreign subsidiary, etc. of a resident prescribed in Article 40-5, paragraph (1) of the Act (excluding the case where said event occurred in a year preceding the year including the day on which two months have elapsed after the day following the final day of the business year including the base date for paying a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act of said specified foreign subsidiary, etc. (hereinafter such business year shall be referred to as the 'base business year' in this item and the following paragraph and such year including the day on which two months have elapsed after the day following the final day of the base business year shall be referred to as the 'applicable business year' in the following paragraph)) and when said amount of dividend of surplus, etc. exceeds the amount of a dividend of surplus, etc. to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc.:　The amount obtained by multiplying said excess amount by the ratio of the shares, etc. for considering the claims held by said person of said specified foreign subsidiary, etc. prescribed in Article 25-21, paragraph (3), item (i) out of the total issued shares, etc. of said specified foreign subsidiary, etc. at the end of the base business year (where a dividend of surplus, etc. has been paid to an affiliated foreign company of said resident (excluding a specified foreign subsidiary, etc. of said resident; hereinafter the same shall apply in this item and the following item) whose tax burden imposed in the state of the head office on the amount of the dividend of surplus, etc. that it receives as specified in Article 40-5, paragraph (1), item (i) of the Act is below the low tax-burden base or to any other specified foreign subsidiary, etc. of said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held (meaning the shares, etc. for considering the claims indirectly held prescribed in Article 25-21, paragraph (3), item (ii); the same shall apply in the following item and paragraph (4)) via said affiliated foreign company and said other specified foreign subsidiary, etc.) (where there is any amount to be deducted, with regard to the amount of a dividend of surplus, etc. specified in Article 40-5, paragraph (1), item (i) of the Act, for calculating the amount of taxable retained income, pursuant to the provisions of Article 25-21, paragraph (2), for said base business year of said specified foreign subsidiary, etc., the remaining amount after deducting said amount to be deducted from said calculated amount)

• 振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。
• Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made.

• 非居住者又は外国法人が次の各号に掲げる口座において最初に振替地方債の振替記載等を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び住所その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替地方債特例書類」という。）を作成し、当該振替地方債特例書類を当該振替地方債の利子の支払をする者を経由して法第五条の二第一項第二号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等が特定口座管理機関である場合には、特定振替機関及び当該利子の支払をする者を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が特定間接口座管理機関である場合には、当該振替地方債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該振替地方債の振替記載等に係る特定口座管理機関）及び特定振替機関並びに当該利子の支払をする者を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該振替地方債につき同項第二号イの規定による振替地方債非課税適用申告書の提出をしたものとみなす。ただし、当該振替地方債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定により他の振替地方債につきされた確認（以下この項、次項及び第二十三項において「他の振替地方債に係る確認」という。）、同条第九項の規定により利付振替国債につきされた確認（以下この項、次項及び第二十三項において「利付振替国債に係る確認」という。）又は短期国債等に係る確認がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system with regard to book-entry municipal bonds in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a 'document on special measures for book-entry municipal bonds' in this paragraph and the following paragraph) and submitted said document on special measures for book-entry municipal bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (ii), (a) of the Act via the person who pays the interest from said book-entry municipal bonds (in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified account management institution, submission shall be made to the district director of the tax office via a specified book-entry transfer institution and the person who pays the interest; in the case where the specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items is a specified secondary account management institution, submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry municipal bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry municipal bonds), [2] a specified book-entry transfer institution, and [3] the person who pays the interest), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry municipal bonds pursuant to the provisions of Article 5-2, paragraph (1), item (ii), (a) of the Act with respect to said interest-bearing book-entry municipal bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry municipal bonds differ from the name and address of said nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article; hereinafter the same shall apply in this paragraph) with respect to other book-entry municipal bonds (hereinafter referred to as 'confirmation for other book-entry municipal bonds' in this paragraph, the following paragraph and paragraph (23)), where confirmation has been provided pursuant to the provisions of paragraph (9) of said Article with respect to interest-bearing book-entry national bonds (hereinafter referred to as 'confirmation for interest-bearing book-entry national bonds' in this paragraph, the following paragraph and paragraph (23)) or where confirmation for short-term national bonds, etc. has been provided:

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に特定関係（当該特殊関係株主等が当該特殊関係内国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。以下この項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式又は出資を間接に保有する関係として政令で定める関係をいう。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等（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をいう。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である連結法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式又は出資の第六十六条の九の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a special relationship (meaning a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares or capital contributions that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph as 'issued shares, etc.'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than a tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, etc. (meaning dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act) (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the consolidated corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim prescribed in Article 66-9-6(1) vested in such shares or capital contributions (such part of eligible retained income hereinafter referred to in this Subsection as 'individually taxable retained income') shall be deemed to be the amount of profit of the consolidated corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国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。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である内国法人の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含む当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that account for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the domestic corporation that is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income hereinafter referred to in this Subsection as 'taxable retained income') shall be deemed to be the amount of profit of the domestic corporation that is the said specially-related shareholder, etc., and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国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。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as 'taxable retained income') shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 非居住者又は外国法人が次の各号に掲げる口座において最初に振替国債（利子が支払われるものに限る。以下この項、第五項及び第二十二項において「利付振替国債」という。）の振替記載等（法第五条の二第五項第六号に規定する振替記載等をいう。以下この条において同じ。）を受ける場合において、当該振替記載等を受ける際、当該各号に掲げる口座の区分に応じ当該各号に定める者が、当該非居住者又は外国法人の氏名又は名称及び法第五条の二第一項第一号イに規定する住所（以下この項、第五項及び第二十二項において「住所」という。）その他の財務省令で定める事項を記載した書類（以下この項及び次項において「振替国債特例書類」という。）を作成し、当該振替国債特例書類を同号イに規定する税務署長に対し提出したとき（当該各号に定める者に係る特定振替機関等（同条第一項に規定する特定振替機関等をいう。以下この条において同じ。）が法第五条の二第五項第二号に規定する特定口座管理機関（以下この条において「特定口座管理機関」という。）である場合には、同項第一号に規定する特定振替機関（以下この条において「特定振替機関」という。）を経由して当該税務署長に対し提出したとき、当該各号に定める者に係る特定振替機関等が同項第三号に規定する特定間接口座管理機関（以下この条において「特定間接口座管理機関」という。）である場合には、当該利付振替国債の振替記載等に係る特定口座管理機関（当該各号に定める者に係る特定振替機関等が他の特定間接口座管理機関から当該利付振替国債の振替記載等を受ける者である場合には、当該他の特定間接口座管理機関及び当該利付振替国債の振替記載等に係る特定口座管理機関）及び特定振替機関を経由して当該税務署長に対し提出したとき）は、当該非居住者又は外国法人は、当該利付振替国債につき法第五条の二第一項第一号イの規定による振替国債非課税適用申告書の提出をしたものとみなす。ただし、当該振替国債特例書類に記載すべき氏名又は名称及び住所が、同条第九項（同条第十二項において準用する場合を含む。）の規定により振替地方債につきされた確認（以下この項、次項及び第二十二項において「振替地方債に係る確認」という。）又は法第四十一条の十二第十二項の規定により短期国債等（同条第九項第一号から第八号までに掲げる国債で同項に規定する特定短期公社債に該当するもの並びに同条第十二項に規定する分離元本振替国債及び分離利息振替国債をいう。）につきされた確認（第二十六条の十八第六項の規定によりされた確認を含む。以下この条において「短期国債等に係る確認」という。）がされた当該非居住者又は外国法人の氏名又は名称及び住所と異なるときは、この限りでない。
• Where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system (meaning entries or records under the book-entry transfer system prescribed in Article 5-2, paragraph (5), item (vi) of the Act; hereinafter the same shall apply in this Article) with regard to book-entry national bonds (limited to those that bear interest; hereinafter referred to as 'interest-bearing book-entry national bonds' in this paragraph, paragraph (5) and paragraph (22)) in an account listed in the following items, if the person specified in the relevant item for the category of accounts listed in that item has, when said entries or records under the book-entry transfer system were made, prepared a document that states the name of said nonresident or foreign corporation and his/her or its address as prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (hereinafter referred to as 'address' in this paragraph, paragraph (5) and paragraph (22)) and any other matters specified by Ordinance of the Ministry of Finance (hereinafter referred to as a 'document on special measures for book-entry national bonds' in this paragraph and the following paragraph) and submitted said document on special measures for book-entry national bonds to the district director of the tax office prescribed in Article 5-2, paragraph (1), item (i), (a) of the Act (in the case where the specified book-entry transfer institution, etc. (meaning a specified book-entry transfer institution, etc. as prescribed in paragraph (1) of said Article; hereinafter the same shall apply in this Article) pertaining to the person specified in the relevant item is a specified account management institution as prescribed in Article 5-2, paragraph (5), item (ii) of the Act (hereinafter referred to as a 'specified account management institution' in this Article), submission shall be made to said district director of the tax office via a specified book-entry transfer institution prescribed in paragraph (5), item (i) of said Article (hereinafter referred to as a 'specified book-entry transfer institution' in this Article); in the case where the specified book-entry transfer institution, etc. of the person specified in the relevant items is a specified secondary account management institution as prescribed in paragraph (5), item (iii) of said Article (hereinafter referred to as a 'specified secondary account management institution' in this Article), submission shall be made to said district director of the tax office via [1] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds (in the case where said specified book-entry transfer institution, etc. pertaining to the person specified in the relevant items makes entries or records under the book-entry transfer system regarding the interest-bearing book-entry national bonds through any other specified secondary account management institution, submission shall be made via said other specified secondary account management institution and the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding said interest-bearing book-entry national bonds) and [2] a specified book-entry transfer institution), said nonresident or foreign corporation shall be deemed to have submitted a written application for a tax exemption on book-entry national bonds pursuant to the provisions of Article 5-2, paragraph (1), item (i), (a) of the Act with respect to said interest-bearing book-entry national bonds; provided, however, that this shall not apply where the name and address entered in said document on special measures for book-entry national bonds differ from the name and address of the nonresident or foreign corporation for which confirmation has been provided pursuant to the provisions of paragraph (9) of said Article (including the cases where it is applied mutatis mutandis pursuant to paragraph (12) of said Article) with respect to book-entry municipal bonds (hereinafter referred to as 'confirmation for book-entry municipal bonds' in this paragraph, the following paragraph and paragraph (22)) or for which confirmation has been provided pursuant to the provisions of Article 41-12, paragraph (12) of the Act with respect to short-term national bonds, etc. (meaning national bonds listed in paragraph (9), items (i) to (viii) of said Article that fall under the category of specified short-term government or company bonds prescribed in said paragraph, and principal-only book-entry national bonds and coupon-only book-entry national bonds prescribed in paragraph (12) of said Article) (including confirmation provided pursuant to the provisions of Article 26-18, paragraph (6); hereinafter referred to as 'confirmation for short-term national bonds, etc.' in this Article):

• 平成十一年四月一日以後最初に特定振替機関等（社債等の振替に関する法律第二条第二項に規定する振替機関及び同法第四十八条の規定により当該振替機関とみなされる者並びに当該振替機関（当該みなされる者を含む。）の同法第三条第一項第五号に規定する業務規程の定めるところにより口座の開設を受けた特定口座管理機関（第五条の二第五項第二号に規定する特定口座管理機関をいう。）及び特定間接口座管理機関（第五条の二第五項第三号に規定する特定間接口座管理機関をいう。）をいう。以下この条において同じ。）又は外国仲介業者（第五条の二第五項第八号に規定する外国間接口座管理機関（以下この条において「外国間接口座管理機関」という。）及び同項第七号に規定する外国再間接口座管理機関（以下この条において「外国再間接口座管理機関」という。）をいう。以下この条において同じ。）に開設され、又は開設されている口座において当該特定振替機関等の営業所等（第五条の二第一項に規定する営業所等をいう。以下この条において同じ。）又は当該外国仲介業者の国外営業所等（外国仲介業者の国外にある営業所又は事務所をいう。以下この項及び次項において同じ。）を通じて特定振替国債等（特定短期公社債並びに社債等の振替に関する法律第九十条第二項に規定する分離元本振替国債及び財務省令で定めるところにより同条第一項に規定する元利分離が行われた同条第三項に規定する分離利息振替国債をいう。以下この条において同じ。）の振替記載等を受ける者（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した告知書を、その最初に振替記載等（当該口座においてされるものに限る。以下この条において同じ。）を受ける際、その振替記載等を受ける特定振替機関等の営業所等の長に対し、又はその振替記載等を受ける外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該外国仲介業者（当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受ける場合には、当該外国仲介業者及び当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関）及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に対し提出しなければならない。この場合において、当該告知書の提出をする者は、当該告知書の提出（当該外国仲介業者を経由して提出する場合を除く。以下この項において同じ。）をする特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類（以下この項から第十八項までにおいて「確認書類」という。）を提示しなければならないものとし、当該告知書の提出を受ける特定振替機関等の営業所等の長又は当該外国仲介業者の国外営業所等の長は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。
• Where a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary and any other person specified by a Cabinet Order) makes, for the first time since April 1, 1999, entries or records under the book-entry transfer system with regard to specified book-entry transfer national government bonds, etc. (meaning specified short-term government or company bonds, principal-only book-entry transfer national government bonds prescribed in Article 90(2) of the Act on Book-Entry Transfer of Company Bonds, etc., and coupon-only book-entry transfer national government bonds prescribed in paragraph (3) of the said Article for which separate trading of principal and interest prescribed in paragraph (1) of the said Article has been conducted pursuant to the provision of an Ordinance of the Ministry of Finance; hereinafter the same shall apply in this Article) in the person's account that will be or has been established with a specified book-entry transfer institution, etc. (meaning a [1] book-entry transfer institution prescribed in Article 2(2) of the Act on Book-Entry Transfer of Company Bonds, etc., [2] an institution that shall be deemed to be the said book-entry transfer institution pursuant to the provision of Article 48 of the said Act, and [3] a specified account management institution (meaning a specified account management institution prescribed in Article 5-2(5)(ii)) and specified indirect account management institution (meaning a specified indirect account management institution prescribed in Article 5-2(5)(iii)), with each of which the said book-entry transfer institution (including an institution that shall be deemed as such) has established an account in accordance with the operational rules prescribed in Article 3(1)(v) of the said Act; hereinafter the same shall apply in this Article) or established with a foreign intermediary (meaning a foreign indirect account management institution prescribed in Article 5-2(5)(viii) (hereinafter referred to in this Article as a 'foreign indirect account management institution') and a foreign further indirect account management institution prescribed in Article 5-2(5)(vii) (hereinafter referred to in this Article as a 'foreign further indirect account management institution'); hereinafter the same shall apply in this Article), via a business office, etc. (meaning a business office, etc. prescribed in Article 5-2(1); hereinafter the same shall apply in this Article) of the said specified book-entry transfer institution, etc. or an overseas business office, etc. (meaning a business office or any other office of a foreign intermediary which is located outside Japan; hereinafter the same shall apply in this paragraph and the next paragraph) of the said foreign intermediary, such person shall, upon making the first entries or records under the book-entry transfer system (limited to those made in the said account; hereinafter the same shall apply in this Article), submit a written notice stating the person's name and address (or any other place specified by an Ordinance of the Ministry of Finance in the case where the person does not have an address in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance, to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the person makes the entries or records under the book-entry transfer system, or submit such a written notice via the foreign intermediary through which the person makes entries or records under the book-entry transfer system (in the case where the said foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via the said foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), to the head of the business office, etc. of the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. In this case, such person who submits the said written notice shall present a copy of the person's certificate of residence, certificate of registered matters of the corporation and any other document specified by a Cabinet Order (hereinafter referred to in this paragraph to paragraph (18) as 'identification documents') to the head of the business office, etc. of the specified book-entry transfer institution, etc. to which the said written notice is submitted (excluding the case where the said written notice is submitted via the said foreign intermediary; hereinafter the same shall apply in this paragraph) or to the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted, and the head of the business office, etc. of the specified book-entry-transfer institution, etc. to which the said written notice is submitted or the head of the overseas business office, etc. of the said foreign intermediary to which the said written notice is submitted shall confirm, by the said identification documents, the name and address stated in the said written notice.