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Translation - German [XYZ] Y.K.
Gesellschaftsvertrag
Erstellt am [Tag] [Monat], [Jahr]
Gesellschaftsvertrag
1. Allgemeine Bestimmungen
§ 1 Firma
Die Firma der Gesellschaft lautet [XYZ] Y.K.
§ 2 Gegenstand des Unternehmens
Gegenstand des Unternehmens sind folgende Geschäftstätigkeiten.
(1) Import und Vertrieb medizinischer Geräte.
(2) Entwicklung und Herstellung medizinischer Geräte.
(3) Ankauf, Verkauf, Vermietung und Verwaltung von Immobilien und Betätigung als Immobilienmakler.
(4) Investment von Vermögenswerten.
(5) Alle mit den obenstehenden Tätigkeiten in Zusammhang stehenden Geschäftstätigkeiten.
§ 3 Sitz der Gesellschaft
Sitz der Gesellschaft ist [__].
§ 4 Stammkapital
Das Stammkapital der Gesellschaft beträgt [__] yen.
2. Gesellschafter, Stammeinlagen
§ 5 Geschäftsanteile
Das Stammkapital der Gesellschaft besteht aus [__] Anteilen.
§ 6 Nennwert
Der Nennwert pro Anteil des Stammkapitals beträgt [__] yen.
§ 7 Name und Sitz der Gesellschafter, Übernahme von Geschäftsanteilen
Auf das Stammkapital übernehmen Anteile als Stammeinlage:
[__] K.K. mit Sitz in [__]: [__] Anteile.
§ 8 Einziehung von Anteilen (Amortisierung)
Die Gesellschaft darf im Rahmen an Gesellschafter zu verteilender Überschüsse Geschäftsanteile einziehen.
§ 9 Beschränkung der Übertragung von Geschäftsanteilen
Teilweise oder vollständige Übertragung von Geschäftsanteilen durch Gesellschafter an Nichtgesellschafter bedürfen der Zustimmung der Gesellschafterversammlung.
3. Gesellschafterversammlung
§ 10 Gesellschafterversammlung
Die ordentliche jährliche Gesellschafterversammlung ist in den ersten drei Monaten nach dem Ende einen jeden Geschäftsjahres einzuberufen. Außerordentliche Gesellschafterversammlungen sind einzuberufen wenn erforderlich.
§ 11 Einberufung
(1) Sofern nicht durch Gesetz anderweitig geregelt, wird die Gesellschafterversammlung durch einen Geschäftsführer einberufen.
(2) Die Gesellschafter sind fünf Tage vor dem Datum der Gesellschafterversammlung von der Einberufung zu benachrichtigen.
§ 12 Vorsitz
Der Vorsitz der Gesellschafterversammlung wird von einem Geschäftsführer ausgeübt.
§ 13 Beschlußfassung
Sofern nicht durch Gesetz anderweitig geregelt, werden Beschlüsse der Gesellschafterversammlung mit der Mehrheit der Stimmenrechte der anwesenden Gesellschafter gefaßt.
§ 14 Stimmrechte
Jeder Gesellschaftsanteil gewährt ein Stimmrecht.
§ 15 Beschlüsse
Die Gesellschafter sind von Beschlüssen der Gesellschafterversammlung in Kenntnis zu setzen.
§ 16 Versammlungsprotokoll
Über die Gesellschafterversammlung ist ein Protokoll zu führen, welches den wesentlichen Verlauf und die Ergebnisse der Versammlung enthält, und vom Vorsitzenden und den anwesenden Geschäftsführern mit Namen und Unterschrift zu versehen ist.
4. Geschäftsleitung
§ 17 Geschäftsführer
Die Gesellschaft hat fünf Geschäftsführer.
§ 18 Vergütung
Die Vergütung von Geschäftsführern wird durch Beschluß der Gesellschafterversammlung entschieden.
5. Rechnungslegung
§ 19 Geschäftsjahr
Das Geschäftsjahr der Gesellschaft beginnt jedes Jahr am 1. Januar und endet am 31. Dezember.
§ 20 Gewinnverteilung
Die Verteilung von Überschüssen an die Gesellschafter erfolgt am letzten Tag eines jeden Geschäftsjahres.
6. Zusätzliche Bestimmungen
§ 21 Gründungsgeschäftsführer
Als Gründungsgeschäftsführer werden bestellt:
[Sitz], [Name]
[Sitz], [Name]
§ 22 Gründungsgeschäftsjahr
Das Gründungsgeschäftsjahr beginnt mit dem Datum der Gesellschaftsgründung und endet am 31. Dezember, [__].
§ 23 Außervertragliche Angelegenheiten
Sämtliche nicht im Gesellschaftsvertrag geregelte Angelegenheiten sind gemäß den Bestimmungen des Gesetzes betreffend die Gesellschaft mit beschränkter Haftung und anderer relevanter Gesetze zu behandeln.
Dieser Gesellschaftsvertrag wurde zum Zweck der Gründung der [__] Y.K. erstellt und nachfolgend mit Namen und Unterschrift der Gesellschafter versehen.
Translation - English Employment Income or Occasional Income?
In tax litigation proceedings over whether stock option gains are to be classified as employment income or occasional income for the purposes of income tax statutes, the Tokyo District Court has voided an income assessment imposed by the tax authorities in relation to a taxpayer's final tax return classifying option exercise profits as occasional income. Tax authorities had asserted that such gains constituted employment income.
The court decision endorses the position of the taxpayer that gains from stock options (the right to purchase shares of stock) constitute occasional income, and rejects the official position held by tax authorities requiring categorization as employment income. As the first-ever judicial pronouncement on taxation of stock options, the verdict attracted considerable attention.
Income tax statutes distinguish ten income categories, and prescribe calculation methods for each income type.
For employment income and occasional income, which were the main points of contention in this case, the following different calculation methods apply.
Employment income consists of income reduced by income deductions. Occasional income, on the other hand, comprises income reduced by any expenses necessary for obtaining it, and further reduced by a special deduction of up to JPY 0.5 million on occasional income. The taxable income amount is 50% of the remaining balance, rendering tax liability on occasional income roughly one half of that on employment income.
The following definitions apply to employment income and occasional income according to income tax statutes.
Employment income according to the Income Tax Law comprises salaries, wages, allowances, bonuses, and receipts of like nature that are contingent on such remunerations (Income Tax Law, Article 28). Occasional income, on the other hand, excepting income from interest, dividends, and real property, as well as business income, retirement income, timber income, and income from assignment, comprises incidental income other than income derived from ongoing activities for the purpose of obtaining profit that is different in nature from payment for provision of labor or other services, or for transfer of assets (Income Tax Law, Article 34).
The lawsuit centered on the question of whether according to the present Income Tax Law and with the above definitions provided therein, stock option exercise profits constitute employment income or occasional income.
The suit was brought by officers and employees of a U.S. corporation's Japanese subsidiary in order to obtain a ruling regarding taxation of profits derived from the exercise of options granted by the U.S. parent company. In cases of options granted by Japanese corporations, provided that certain conditions are satisfied, a special measure is applied to the effect that no tax is imposed at the time of share acquisition (the time of option exercise) and taxation deferred until the time of a share transfer. In the instance here considered, however, this measure was not applicable (Law Concerning Special Measures, Article 29-2).
In this dispute over whether profits from stock options constitute employment income or occasional income, the court's reasoning for ruling that option exercise gains are to not be considered employment income contains the following argument, which has attracted considerable attention.
"If profits derived from exercise of options were to be considered remuneration corresponding in nature to the option grant, this would enable exhaustive taxation as employment income also of yields obtained from the investment of income directly paid by the employer." [A situation would arise in which] "[i]f an employer were to compensate employees through in-kind payments to be made in grains, and subsequently a price surge ensued, subsumed as employment income would not alone be the market value [of the grains] at the time of payment but also any profits obtained from a resale, which as a treatment could hardly be called appropriate.
"Even if a transfer of profits presented by valuation gains attached to shares acquired from the parent company were to be categorized as remuneration, such profits cannot be considered labor compensation since the investment decision of the acquirer, and not a linkage to employment and labor provided, is the essential factor in determining the time of option exercise."
Furthermore, the court rejected an assertion and its underlying argument advanced by tax authorities that if classification as employment income were to be inapplicable, treatment as miscellaneous income should apply on the ground that exercise profits constituted by their nature labor compensation.
In conclusion, the court held that "Exercise gains derived from stock options are not labor compensation. They constitute income predicated on an investment decision and are fortuitous and contingent in nature. Such gains do not form income from employment, but are income from assets based on anticipatory rights, and should be considered not necessarily recurrent. Being different from employment income and miscellaneous income, they can only be categorized as occasional income."
Tax authorities have filed an appeal against this ruling by the Tokyo District Court, and observers will closely follow developments during the forthcoming second instance.
As already mentioned, since this case concerns stock warrants for shares in a foreign corporation, the connection between provision of labor and acquisition of rights is weak. Whether acquisition of stock options in a domestic employer and in a foreign parent company will elicit identical court rulings will depend on developments in currently ongoing litigation.
Article 84 of Japan's constitution expressly provides for the principle of Taxation by Law. Consequently, the above court ruling calls upon tax authorities to "in respect of taxation of option exercise profits either levy tax on the basis of occasional income, or clarify the object of taxation and related calculation methods, subject to implementation of pertinent legislative measures, and [only] then proceed to formally levy tax on the basis of employment income," thus requiring pertinent legislation if stock option exercise profits are to be taxed as employment income under present law.
Although a partial revision effective June 24, 2002 of the Income Taxation Basic Circular clarifies income categorization for grants of purchase rights on shares and other securities, the above court ruling would appear to contemplate the limits of Basic Circulars as a means of interpretation and application of statutes in relation to novel instruments such as stock options. Stock options are the subject of current debate also in respect of their accounting treatment, with the requirement of expense recognition as one of the Issues for Deliberation released last December by the Japan Accounting Standards Board.
Japanese to English: 株式投資 > Stock investment research (excerpt)
Source text - Japanese 見通し
同社の投資判断を「Buy」、目標株価を44.0万円で新規カバーを開始する。09年3月期の業績はインターネット接続サービスやシステムインテグレーションなど既存事業の好調が続くものの、新規事業への先行投資負担から売上高は前年同期比16.6%増と二けた増ながら、営業利益は同6.2%増、EBITDAも同6.3%増にとどまるとXYZ証券（以下「当社」）では予想している。ただし、10年3月期以降は新規事業が回収期に入るため、利益率が改善すると予想する。この結果、今後3年間のEBITDA成長率は15.7%に達すると予想する。
同社の業績の成長ドライバーは三つ。
法人市場においては企業のシステムが「専用線＋カスタマイズされた専用アプリケーション」から「インターネット＋カスタマイズ可能なパッケージソフト」へシフトするにあたりIPを使った通信技術について、高度なノウハウを持つ同社が恩恵を受けると予想する。
個人市場においてはインターネット経由の映像コンテンツの視聴が拡大を続けている。同社の場合、サービスプロバイダーからの契約帯域の拡大という恩恵を受けるだけでなく、アクトビラを通じて視聴料の一部を受け取るなど新しいビジネスにつながっていこう。加えて、ハイホーを買収したことにより、消費者にセキュリティ・ソリューションを販売することも可能となった。
このほかにもXXXモバイル、オンデマンド･ソリューション、トラスト･ネットワークスなど新規事業が立ち上がりつつある。より付加価値の高いサービスの幅が広がることで、長期的な成長ポテンシャルは高まると考える。
バリュエーション
同社の業態と成長性を比較するに最も近いのは、Level 3 Communications、Equinix、Savvis、EDSなどであると当社では考えている。いずれもIP通信やITアウトソーシング（マネージド･サービス）への依存度が高い企業である。こうした企業のEBITDAの期待成長率は平均で10.9%であるが、EV倍率は08年12月予想ベースで5.6倍程度である。このEBITDAの期待成長率とEV倍率の関係を適正株価水準と考える。同社はこうした企業の中では数少ない、配当を支払う企業であり、増配余地もあるため、平均に対してプレミアムが付加されても妥当であると考える。当社では、同社のEBITDAの成長率を15.7%と見込んでおり、この成長性に見合うEV倍率は9.0倍となる。09年3月期予想EBITDAをベースに、EV倍率9倍の株価水準は44.0万円である。
Translation - English Outlook
We initiate coverage with a buy rating and a target price of 440,000 yen. For FY3/09, we at XYZ Securities expect double-digit sales growth of 16.6% YoY while operating profit and EBITDA are poised to top out at 6.2% and 6.3%, respectively, based on prospects for sustained solid performance at existing operations mainly as ISP and in system integration but with downward pressure on earnings from strategic investments in new operations. Profit margins should improve beginning in FY3/10 as new operations begin to contribute. We therefore expect growth in EBITDA to reach 15.7% over the next three years.
The company has three earnings drivers:
In the corporate market, the company should benefit from its advanced expertise in IP-based communications technology as corporate users shift from a combination of leased line plus customized dedicated application to a combination of internet plus customizable package software.
In the consumer market, video contents for viewing over the internet remains on the rise. The company not only benefits from internet service providers’ increased contracted band width but can also expect linkages to new revenue sources such as viewing fees through XXX. Moreover, the acquisition of XXX paves the way for security solutions sales to consumers.
Additionally, other new businesses such as XXX mobile, on-demand solutions, and trust networks have started operating in succession. We think the company’s potential for long-term growth will rise as its range of services with higher added-value widens.
Valuation
In our view, conceivably the most comparable peers in terms type of operations and growth potential are mainly Level 3 Communications, Equinix, Savvis, and EDS. All depend strongly on IP communications and IT outsourcing (managed services). This peer group has an average 10.9% expected EBITDA growth rate but an EV multiple of around 5.6x based on FY12/08 estimates. We feel this combination of expected EBITDA growth rate and EV multiple marks the correct valuation level. The company pays dividends, rare among this type of enterprise, and has room for dividend growth, so the premium over the price average looks appropriate. We expect 15.7% EBITDA growth and consistent with this expansion an EV multiple of 9.0x. Based on estimated FY3/09 EBITDA, the EV multiple of 9.0x translates into a share price level of 440,000 yen.
Japanese to English: 財務代理契約証書 > Fiscal agent agreement (excerpt)
This agreement is entered into by Party A and Party B in connection with the issuance by Party A of the corporate bond indicated in Item (2) (hereinafter, the “Bond”) on the date indicated in Item (6) for qualified institutional investors (referring to parties stipulated by cabinet office ordinance having expert knowledge and experience with respect to securities investment; hereinafter, “Qualified Institutional Investors”), concerning the provision of clerical services as fiscal agent which Party A seeks to commission Party B to perform with respect to the Bond.
Article 1. Provision of clerical services
Party A appoints Party B as issuing agent and paying agent (referring, with regard to the Depository Institution stipulated in Article 25 of the Corporate Bond Offering Memorandum (hereinafter, “Depository Institution”) to the issuing agent and paying agent defined in the operating regulations of the Depository Institution (hereinafter, “Operating Regulations of the Depository Institution “) for the Bond, and commissions Party B as fiscal agent for the Bond to provide clerical services in accordance with this agreement, and Party B agrees to perform such services.
Article 2. Clerical services as issuing agent
1. Party A commissions Party B to provide the following clerical services as issuing agent for the Bond, and Party B agrees to perform said clerical services in conformity with the Operating Regulations of the Depository Institution and other rules, etc., stipulated by the Depository Institution (Operating Regulations of the Depository Institution and other rules, etc., stipulated by the Depository Institution are in the following collectively referred to as “Operating Regulations, etc., of the Depository Institution”).
(1) Submission to the Depository Institution of the statement of consent combined with the notice of appointment as agent (except if Party A has submitted to the Depository Institution a comprehensive statement of consent).
(2) Notice to the Depository Institution concerning issue information.
(3) Delivery to the Depository Institution of the terms and conditions of issuance concerning the Bond.
(4) Verification and approval of the new record of the Bond received from the Depository Institution.
(5) Receipt of payments towards the Bond and notice of completion of fund transfer to the Depository Institution.
(6) Other clerical services as issuing agent stipulated in the operating regulations, etc., of the Depository Institution.
2. Party B shall upon receipt of payment toward the Bond stipulated in above Paragraph 1, No. 4, confirm notice of completion of the new record from the Depository Institution and deliver the payment to Party A.
Article 3. Clerical services as paying agent
Party A commissions Party B with the following clerical services as paying agent for the Bond, and Party B agrees to perform the said services in accordance with the Operating Regulations, etc., of the Depository Institution.
(1) Notice to the Depository Institution of the interest amount per currency.
(2) Notice to the Depository Institution of changes in the issue information of the Bond.
(3) Confirmation with the Depository Institution of data concerning requested interest and principal amounts and dispatch of approval notices to the Depository Institution concerning the requested interest and principal amounts.
(4) Clerical services related to the redemption of principal stipulated in Section 9 of the Corporate Bond Offering Memorandum and payment of interest stipulated in Section 10 of the Corporate Bond Offering Memorandum.
(5) Other paying agent clerical services stipulated in the Operating Regulations, etc., of the Depository Institution.
Japanese to English: 品質保証協定書 > Quality assurance agreement
Source text - Japanese 品質保証協定書
XYZ株式会社（以下甲という）と[___](以下乙という)とは、甲が乙に発注する製品及び部品・材料、並びにそれらの運搬及び保管（以下契約製品及びサービスという）についての品質保証に関する事項について、次のとおり品質保証協定（以下本協定という）を締結する。
1. 目的
契約製品及びサービスについて、品質保証に関する要求事項を明確にし、品質意識の高揚と品質の維持向上を図ることを目的とする。
2. 適用の範囲
本協定は、契約製品及びサービスの品質保証に関する事項に適用する。なお、甲乙間の
年 月 日付締結の基本取引契約書の内容に抵触する事項については、本協定を優先する。
3. 本協定の対象
本協定の対象は、契約製品及びサービスとする。
4. 要求内容の提示
① 契約製品及びサービスについての品質保証を確実にするため、乙は乙の品質保証体制を明確にし、整備、改善を行うものとする。
② 甲及び乙は、品質保証業務を実施する上で、甲乙間の、具体的な役割及び実施手順である別紙1「取引先品質保証業務実施手順」、及び以下に定める事項を遵守する。
③ 乙は、本協定の締結後、甲の要求があった場合、速やかに乙の組織図・品質保証体系図を甲に提出する。 ただし、乙が製造工程を有しない商社の場合は、製造元の組織図および品質保証体系図を、甲の要求があった場合、甲に提出する。
④ 契約製品に対する甲の要求品質は、甲が発行する仕様書・図面（最新版）で乙に提示する、または乙が提出し甲が承認した仕様書・図面によるものとする。
5. 品質監査
① 本協定の締結後に、甲または甲の顧客が、乙の事前の了解を得て、乙または乙の製造元の工場に立ち入り、契約製品の製造工程及び品質管理状況について監査（以下品質監査という）を実施することができる。
② 甲は、品質監査の結果、乙の品質保証に関し問題があると判断した場合は、甲は不具合の指摘と改善要請を文書にて乙に提示する。
③ 甲の不具合指摘事項に対し、乙は改善計画書を速やかに甲に提出し、その実施を推進しなければならない。
Translation - English QUALITY ASSURANCE AGREEMENT
This quality assurance agreement (“Agreement”) is made and entered into by and between XYZ (“Party A”) and [_] (“Party B”) with provisions as follows concerning the quality assurance for products, parts, and materials, and the transport and storage thereof, that Party A orders from Party B (in the following, “Products and Services”).
1. Purpose
The purpose of this Agreement is with respect to the Products and Services to define quality assurance requirements, heighten quality awareness, and sustain and enhance quality.
2. Scope
This Agreement is applicable to matters of quality assurance concerning the Products and Services. With regard to matters provided herein that conflict with provisions of the transaction master agreement concluded between Party A an Party B dated [month] [day], [year], this Agreement takes priority.
3. Subject
The subject of this Agreement are the Products and Services.
4. Requirements
(1) In order to ensure the quality assurance for the Products and Services, Party B shall explain to Party A and maintain and improve the quality assurance frameworks of Party B.
(2) Party A and Party B shall comply with the matters provided in Attachment 1 “Quality Assurance Implementation Procedures for Suppliers” which stipulates specific functions and procedures between Party A and Party B in the implementation of quality assurance operations, and shall comply with the matters stipulated below.
(3) Party B shall after the concluding of this Agreement upon the demand of Party A immediately submit to Party A the organization chart and quality assurance framework chart of Party B. Except that in the event that Party B is a trading company without manufacturing processes, Party B shall upon the demand of Party A immediately submit to Party A the organization chart and quality assurance framework chart of the manufacturer.
(4) Quality requirements of Party A concerning the contracted products are the quality requirements indicated on the specification statements and drawings (final versions) that Party A submits to Party B or those indicated on specification statements and drawings submitted by Party B and approved by Party A.
5. Quality audits
(1) After the concluding of this Agreement, subject to advance consent of Party B, Party A or customers of Party A may with respect to the manufacturing processes and the status of quality control for the contracted products implement on-site audits (“Quality Audits”) at the factories of Party B or of suppliers of Party B.
(2) If Party A as a result of a Quality Audit judges that issues exist concerning the quality assurance of Party B, Party A shall indicate to Party B in written form its findings of non-conformities and its demand for remediation.
(3) Concerning the non-conformities indicated by Party A, Party B shall immediately submit to Party B a written remediation plan and proceed with the implementation thereof.
Japanese to English: 業務委託基本契約書 > Service provision master agreement (excerpt)
Translation - English MASTER AGREEMENT FOR THE PROVISION OF SERVICES
This master agreement for the provision of services is entered into by and between XXX (“Party A”) and YYY (“Party B”) with provisions as follows.
Article 1
Party A commissions Party B with the continuous provision of the following services (“Services”), which Party B agrees to provide.
PARTICULARS
(1) Substance of the Services
To manage (including issuance of directives and exercise of supervision) a factory as agent of Party A in case Party A commissions through ZZZ a factory in the Republic of Korea (“Factory”) with the manufacture of shoes pursuant to specifications of Party A (“Shoes”).
(2) Scope of the Services
(i) Quality control and cost control concerning the Shoes.
(ii) Managing quality, inventories, and cost with regard to molds, lasts, materials, accessories, and other items for use in the production of the Shoes.
(iii) Schedule management (including delivery schedule management) from the production of samples to finished products.
(iv) Shipping support.
(v) Other services indicated by Party A.
Article 2
Individual agreements for the provision of services between Party A and Party B come into being with the acceptance by Party B of the written orders (with specifications attached) by product number that Party A issues to Party B.
Article 3
1. The compensation for the Services is seven (7) percent of the shipment value (the value derived by multiplying the FOB price per pair of the Shoes with the shipment quantity) shipped by the Factory.
2. Party B shall invoice Party A for the compensation for the Services within ten (10) days of the shipment of the Shoes by the Factory, and Party A shall pay the invoice amount by the end of the following month by remittance into a bank account specified by Party B.
Article 4
1. Party B may neither during the term nor after the end of this agreement deliberately or negligently disclose to a third party business secrets of Party A (merchandise distribution routes; wholesale prices; retail prices; information concerning suppliers or affiliates; financial information; general administrative information including human resources; and other technical or marketing information, etc.) of which Party B has gained knowledge in the performance of the Services.
2. If Party B, in breach of the above Paragraph, discloses a business secret of Party A, Party B shall indemnify Party A for the loss incurred by Party A as a result.
Article 5
The term of this agreement is one (1) year from the date of its conclusion, except that absent objection by Party A or Party B at the end of this Agreement the term hereof continues for another one (1) year, and continues in the same manner thereafter.
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Experience
Years of experience: 26. Registered at ProZ.com: Apr 2004.
- Credit & equity analyst (ex) in commercial and investment banking - In-house translator at US law firm in Tokyo - German national, native German speaker
Specializing in • Financial markets, corporate finance, human resources • Commercial contracts, litigation & arbitration • Intellectual property
Professional background - Self-employed translator: 2002 - present - In-house translator at Tokyo IR firm, US law firm (3 years) - Credit / stock analyst at financial institutions in Europe and Japan (15 years)
Education, language training - MA in economics, Leibniz University Hannover, Germany - Japanese Studies, Berlin University, Germany - Japanese language study in Japan on government grant
Quality management Referencing ISO 17000 requirements for translators’ professional
competences and qualifications and ISO 18587 quality standard for
machine translation services.
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