前受収益の英語

競争的な方法による価格付け及び割当が難しい、例えば契約の引受／証券化、将来の収益／収入源、保険引受、知的財産、他の商品及びサービス等を市場に導入する前に使用されても良い。例文帳に追加

The method and system may also be used in developing pre-markets of items that are difficult to price and allocate in a competitive manner, such as the underwriting/securitization of contracts, future revenue/earning streams, underwritten insurance portfolios, intellectual property and other goods and services. - 特許庁

直接投資収益の受取の増加に大きく寄与している我が国企業の海外現地法人の活動状況を見ると、2004年度時点の経常利益は6兆1,152億円、前年度比31.0％増と大幅に増加し過去最高となった（第4-1-14図）。例文帳に追加

Looking at the activities of overseas subsidiaries of Japanese companies, which are greatly contributing to growth of receipts from direct investment earnings, fiscal 2004 ordinary income grew to an historic high of ¥6,115 billion, with dramatic growth of 31.0% over the previous fiscal year (Figure 4-1-14). - 経済産業省

所得の受取については、投資残高の増加や世界的な金利上昇等を背景とした中長期債の利子受取の増加等を要因として証券投資収益の受取が拡大したほか、グローバル化が進んだ我が国企業の海外現地法人の業績好調等を反映して直接投資収益の受取も増加し、2006年の所得の受取は19兆2,831億円（前年比 24.1％）と大幅に増加し、過去最高となった。例文帳に追加

Regarding income receipts, the growing investment balance, rising global interest rates, etc., led to growing interest receipts from mid and long term bonds, which was the main factor in growing receipts from securities investment earnings. In addition, reflecting factors including favorable results of overseas subsidiaries of Japanese companies which have moved forward with globalization, direct investment earnings receipts also increased, with a dramatic increase in 2006 income receipts to ¥19,283 billion (24.1% over the previous year), an historic high. - 経済産業省

９　内国法人が受ける前項において準用する第一項の特定投資信託（同項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額（以下この項及び次項において「外国特定投資信託の収益分配の額」という。）は法人税法第六十九条第八項に規定する配当等の額に該当しないものとみなし、同項に規定する外国子会社が受ける外国特定投資信託の収益分配の額は同条第十一項に規定する外国孫会社からの配当等の額に該当しないものとみなす。例文帳に追加

(9) The amount of distribution of profit from a special investment trust set forth in paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph (limited to a special investment trust that satisfies the requirements listed in item (i)(b) and (c) of the said paragraph), which is received by a domestic corporation (such amount hereinafter referred to in this paragraph and the next paragraph as "amount of distribution of profit from foreign special investment trust") shall be deemed to be excluded from the amount of dividend, etc. prescribed in Article 69(8) of the Corporation Tax Act, and the amount of distribution of profit from a foreign special investment trust to be received by a foreign subsidiary company prescribed in Article 69(8) of the said Act shall be deemed to be excluded from the amount of dividend, etc. from a foreign second-tier subsidiary company prescribed in Article 68(11) of the said Act.発音を聞く  - 日本法令外国語訳データベースシステム

疑わしい取引の届出は、特定事業者（犯罪収益移転防止法の対象となる事業者をいう。以下同じ。）の一般的な知識・経験を前提としつつ、顧客の属性、取引時の状況その他特定事業者が保有している具体的な情報を総合的に勘案して、犯罪収益等に関係する疑いがあると判断する取引の情報の届出を行うことにより、特定事業者を利用して犯罪収益等が受け渡しされることを防止するものである。この趣旨に鑑み、両替業務において疑わしい取引を発見した場合には、特定事業者は確実に疑わしい取引の届出を行う必要がある。例文帳に追加

Notification of suspicious transaction prevents criminal proceeds, etc. from being transferred using specified business operators (meaning business operators subject to the Criminal Proceeds Transfer Prevention Act; the same shall apply hereinafter) through notification of information about transactions that are determined to be suspected of being related to criminal proceeds, etc. in comprehensive consideration of the attributes of customers, the circumstances at the time of transactions, and other specific information that specified business operators have, on the premise of general knowledge/experience of specific business operators.発音を聞く  - 財務省

更に，ユーザが電子商取引の商品代金の決済手段として前記金融機関の口座での振替を選択した場合，該当電子商取引サーバ側に決済代金を振替ると同時に，特定電子商取引サーバ側から電子商取引によって発生した収益金の提供を受け，一部をユーザに還元する。例文帳に追加

Further, in the case that the user selects transfer by the account of the financial institution as the settlement means of the merchandise price of the electronic commerce, the settlement price is transferred to the side of the electronic commerce server, profit money generated by the electronic commerce is simultaneously provided from the side of the specified electronic commerce server and a part thereof is returned to the user. - 特許庁

第2-4-24図で収益不調企業の20年前と現在の事業環境の優位性について比較してみると、「分業で少量、多品種、短納期の発注への高い対応力」があると回答した企業が若干増加しているものの、「地域企業からの受注の取りやすさ」や「分業で量産発注へ対応」などの項目を筆頭に軒並み優位性が失われている。例文帳に追加

Fig. 2-4-24 shows a comparison of the advantages of the business environment now and 20 years ago as perceived by enterprises with weak earnings, from which it can be seen that while there has been a slight increase in the proportion of enterprises that responded “greater ability to meet orders for small lots, large varieties of products, and tight delivery deadlines through division of labor,” clusters are losing their luster across the board, led by items such as “ease of receiving orders from local enterprises” and “greater ability to meet large-volume orders through division of labor”.発音を聞く  - 経済産業省

７　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。例文帳に追加

(7) 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.発音を聞く  - 日本法令外国語訳データベースシステム