欠損額の英語

２　前項の規定により組合員が組合に対して欠損額を支払う義務を負う場合において、当該分配を受けた組合員は、当該欠損額（同項の義務を履行した額を除く。）を限度として、連帯して、組合の債務を弁済する責任を負う。例文帳に追加

(2) If the partners are liable for payment of the Amount of Loss to the Partnership as provided by the preceding paragraph, the partners who receive such distribution will be jointly liable for repayment of the Partnership's obligations only to the extent of the Amount of Loss (except for the amount that has been paid by such partners under the preceding paragraph).発音を聞く  - 日本法令外国語訳データベースシステム

６　前項に規定する欠損金額とは、特定外国子会社等の各事業年度の決算に基づく所得の金額について第一項若しくは第二項又は第三項の規定を適用した場合において計算される欠損の金額をいう。例文帳に追加

(6) The loss prescribed in the preceding paragraph shall be the loss calculated where the provisions of paragraph (1), paragraph (2) or paragraph (3) are applied to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year.発音を聞く  - 日本法令外国語訳データベースシステム

当期の事業年度に生じた欠損金については、一定期間内に限り、翌期以降の事業年度の所得金額から繰越欠損金として控除することができる。例文帳に追加

Loss arising in the current business year may be deducted as a loss carryforward from the amount of income in the following and subsequent business years (for not more than a certain period).発音を聞く  - 経済産業省

ロ　減少する優先資本金の額がイの定時社員総会の日における欠損の額として内閣府令で定める方法により算定される額を超えないこと。例文帳に追加

(b) that the Amount of Preferred Capital to be reduced does not exceed the amount calculated by the method specified by a Cabinet Office Ordinance as the amount of deficit on the day of the annual general meeting of members referred to in sub-item (a);発音を聞く  - 日本法令外国語訳データベースシステム

平成23 年3 月11 日から平成24 年3 月10 日までの間に終了する事業年度において、法人の欠損金額のうちに震災損失金額がある場合には、その震災損失金額の全額について2 年間まで遡っての繰戻し還付を認める措置を講じた。例文帳に追加

In the event that a corporation files a loss for the business year ending between March 11, 2011, and March 10, 2012, includes loss due to the earthquake, it may apply for a tax refund by carrying back in full the amount of the loss caused by the earthquake for two years.発音を聞く  - 経済産業省

第六百三十一条　合同会社が利益の配当をした場合において、当該利益の配当をした日の属する事業年度の末日に欠損額（合同会社の欠損の額として法務省令で定める方法により算定される額をいう。以下この項において同じ。）が生じたときは、当該利益の配当に関する業務を執行した社員は、当該合同会社に対し、当該利益の配当を受けた社員と連帯して、その欠損額（当該欠損額が配当額を超えるときは、当該配当額）を支払う義務を負う。ただし、当該業務を執行した社員がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

Article 631 (1) In cases where a Limited Liability Company effects the distribution of profits, if a deficit (hereinafter in this paragraph referring to the amount calculated by the method prescribed by the applicable Ordinance of the Ministry of Justice as the amount of the deficit of the Limited Liability Company) occurs at the end of the business year that contains the day on which such distribution of profit takes place, partners that executed the operations in connection with such distribution of profit with respect to such Distributed Amount shall be jointly and severally liable to such Limited Liability Company, together with the partners who received such distribution of profit, for payment of the amount of that deficit (or, if the amount of such deficit exceeds the Distributed Amount, such Distributed Amount); provided, however, that this shall not apply in cases where such partners who executed such operations have proven that they did not fail to exercise due care with respect to the performance of their duties:発音を聞く  - 日本法令外国語訳データベースシステム

第二十五条の二十　法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額（当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 25-20 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15(1)(iii) pertaining to the income of a specified foreign subsidiary company, etc. prescribed in Article 40-4(1) of the Act (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (4) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15(1)(i) and the amount listed in item (ii) of the said paragraph pertaining to the said income (where the amount listed in item (i) of the said paragraph pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) of the said paragraph pertaining to the said income from the amount listed in item (ii) of the said paragraph pertaining to the said income).発音を聞く  - 日本法令外国語訳データベースシステム

第三十九条の十五　法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等（以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。）の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額（当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額）とする。例文帳に追加

Article 39-15 (1) The amount of undistributed income calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 66-6(2)(ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article (hereinafter referred to as a "specified foreign subsidiary company, etc." in this Article and paragraph (1) to paragraph (3) of the next Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to the said income (where the amount listed in item (i) pertaining to the said income is a loss, the said amount of undistributed income shall be the remaining amount after deducting the sum of the said amount of loss and the amount listed in item (iii) pertaining to the said amount of income from the amount listed in item (ii) pertaining to the said amount of income):発音を聞く  - 日本法令外国語訳データベースシステム