第1原価の英語

一　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の行つた分割型分割により分割承継法人の株式その他の資産の交付を受けた場合において、当該分割型分割に係る第百十九条の八第一項（分割型分割の場合の譲渡対価の額及び譲渡原価の額等）に規定する割合に、当該内国法人の当該分割型分割の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該分割型分割の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(i) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of shares or any other assets of a succeeding corporation in a company split through a split-off-type company split conducted by the domestic corporation referred to in (b) of the said item which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said split-off-type company split prescribed in Article 119-8(1) (The Amount of Transfer Value and Transfer Cost in the Case of a Split-Off-Type Company Split) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said split-off-type company split among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said split-off-type company split is five percent or more;発音を聞く  - 日本法令外国語訳データベースシステム

１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。例文帳に追加

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the - 115 - Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items:発音を聞く  - 経済産業省

第六十三条　国土交通大臣は、特定の地域（特別積合せ貨物運送に係る運賃及び料金にあっては、特定の地域間。以下この項において同じ。）において、一般貨物自動車運送事業に係る運賃及び料金がその供給輸送力及び輸送需要量の不均衡又は物価その他の経済事情の変動により著しく高騰し、又は下落するおそれがある場合において、公衆の利便又は一般貨物自動車運送事業の健全な運営を確保するため特に必要があると認めるときは、当該特定の地域を指定して、一般貨物自動車運送事業の能率的な経営の下における適正な原価及び適正な利潤を基準として、期間を定めて標準運賃及び標準料金を定めることができる。例文帳に追加

Article 63 (1) In the event that the fares and charges of the general motor truck transportation business are likely to significantly soar or drop by the imbalance between the supplied transportation capacity and the transportation demand or by fluctuation of prices and other economic conditions in a certain area (between specific sections for fares and charges pertaining to the special loading motor truck transportation of LTL, hereinafter the same shall apply in this paragraph), when it is found necessary in maintaining the public convenience or ensuring sound management of the general motor truck transportation business operator in the said specific area, the Minister of Land, Infrastructure, Transport and Tourism may designate the said specific area and determine the standard fares and standard charges for a specified period based on the fair cost and fair profit under efficient management of the general motor truck transportation business.発音を聞く  - 日本法令外国語訳データベースシステム

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract:発音を聞く  - 経済産業省

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.発音を聞く  - 日本法令外国語訳データベースシステム

第六十条の九　新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限りでない。例文帳に追加

Article 60-9 (1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by a Consolidation-Type Merger acquired by succession as the result of a Consolidation-Type Merger (which refers to a Consolidation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to a Consolidation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through a Consolidation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to a Consolidation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by a Consolidation-Type Merger for said property; the same shall apply hereinafter]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the Consideration of the Consolidation-Type Merger (which means property delivered to Members of a Member Commodity Exchanges Dissolved in a Consolidation-Type Merger by the Member Commodity Exchange Established by a Consolidation-Type Merger at the time of the Consolidation-Type Merger; hereinafter the same shall apply in this Article) and other current market values of said Property subject to a Consolidation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Consolidation-Type Merger contract:発音を聞く  - 日本法令外国語訳データベースシステム

１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併後出資金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併直 前出資金額」という。）ロ吸収合併対価時価（吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。）の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併後加入金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併直 前加入金額」という。） ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合併後資 本剰余金額」という。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合 併直前資本剰余金額」という。） ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額（以下「吸収合併後法 定準備金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額（以下「吸収合併直前法定準備金額」という。）五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額（以下「吸収合併後利 益剰余金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額（以下「吸収合併直前利益剰余金額」という。）例文帳に追加

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as “Capital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger").発音を聞く  - 経済産業省

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).発音を聞く  - 経済産業省