paragraph1とは 意味・読み方・使い方

Are similar manuals in place for procedures to be followed before data based on Item 1,　Paragraph 1 and Paragraph 2 of the cabinet ordinance concerning measures specified in Paragraph1, Article 58-3 of the Deposit Insurance Law are reflected on systems and for the process of　refunding deposits for settlement without the use of the data?発音を聞く 例文帳に追加

以下の作業について、手順書・マニュアルを整備しているか。 - 金融庁

In the case of inventions provided for in Art. 5, paragraphs 1 a) and2 and inventions that have been assigned as provided in Art. 5, paragraph1 b), the patent owner shall notify the inventor of his intention to renounce the patent; the patent owner shall transfer the patent rights to the inventor at the latter's request.例文帳に追加

第5 条第1 段落(a)及び第2 段落に規定する発明，及び第5 条第1 段落(b)に規定する発明であって，譲渡されているものの場合は，特許所有者は，特許を放棄する同人の意図を発明者に通知しなければならない。 - 特許庁

A company that is a resident of a Contracting State and that has a permanent establishment in the other Contracting State or that is subject to tax in that other Contracting State on its income that may be taxed in that other Contracting State under Article 6 or under paragraph1 or 2 of Article 13 may be subject in that other Contracting State to a tax in addition to any tax that maybe imposed in that other Contracting State in accordance with the other provisions of this Convention.発音を聞く 例文帳に追加

一方の締約国の居住者である法人で、他方の締約国内に恒久的施設を有するもの又は第六条若しくは第十三条１若しくは２の規定に従い他方の締約国においてその所得について租税を課されるものに対しては、当該他方の締約国において、この条約の他の規定に従って課される租税に加えて租税を課することができる。 - 財務省

An individual who visits a Contracting State temporarily for the purpose of teaching or conducting research at a university, college, school or other educational institution in that Contracting State, and who continues to be a resident, within the meaning of paragraph1 of Article 4, of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival.発音を聞く 例文帳に追加

一方の締約国内にある大学、学校その他の教育機関において教育又は研究を行うため当該一方の締約国内に一時的に滞在する個人であって、他方の締約国において第四条１にいう居住者に引き続き該当するものが、その教育又は研究につき取得する報酬については、当該一方の締約国に到着した日から二年を超えない期間当該一方の締約国において租税を免除する。 - 財務省

Notwithstanding the provisions of paragraph 2, such dividends shall not be taxed in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is: (a) a company that is a resident of the other Contracting State, that has owned, directly or indirectly through one or more residents of either Contracting State, more than 50 percent of the voting stock of the company paying the dividends for the period of twelve months ending on the date on which entitlement to the dividends is determined, and that either: (i) satisfies the conditions described in clause (i) or (ii) of subparagraph (c) of paragraph1 of Article 22; (ii) satisfies the conditions described in clauses (i) and (ii) of subparagraph (f) of paragraph 1 of Article 22, provided that the company satisfies the conditions described in paragraph 2 of that Article with respect to the dividends; or (iii) has received a determination pursuant to paragraph 4 of Article 22 with respect to this paragraph; or (b) a pension fund that is a resident of the other Contracting State, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such pension fund発音を聞く 例文帳に追加

２の規定にかかわらず、１の配当に対しては、当該配当の受益者が次の(a)又は(b)に該当する場合には、当該配当を支払う法人が居住者とされる締約国においては租税を課することができない。(a)他方の締約国の居住者であり、かつ、当該配当の支払を受ける者が特定される日をその末日とする十二箇月の期間を通じ、当該配当を支払う法人の議決権のある株式の五十パーセントを超える株式を直接に又はいずれかの締約国の一若しくは二以上の居住者を通じて間接に所有する法人であって、次のいずれかに該当するもの(i)第二十二条１(c)(i)又は(ii)に該当する法人(ii)第二十二条１(f)(i)及び(ii)に規定する要件を満たす法人で、当該配当に関し同条２に規定する条件を満たすもの(iii)この３の規定の適用に関し、第二十二条４の規定により認定を受けたもの(b)他方の締約国の居住者である年金基金。ただし、当該配当が、当該年金基金が直接又は間接に事業を遂行することにより取得されたものでない場合に限る。 - 財務省