負債超過の英語

資産に対する負債の超過（一般にある時期）例文帳に追加

an excess of liabilities over assets (usually over a certain period)発音を聞く  - 日本語WordNet

2009年時点での家計と企業の負債は、それぞれ可処分所得比、GDP比で200%を超過している。例文帳に追加

As of 2009, the debts of households and companies exceeded 200%, in proportion to disposable income, and in proportion of GDP. - 経済産業省

２　当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。例文帳に追加

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of the said domestic corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 66-5(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities."発音を聞く  - 日本法令外国語訳データベースシステム

２　当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該連結法人の当該連結事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十八条の八十九第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。例文帳に追加

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 68-89 (4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation is less than the amount exceeding the average balance of liabilities for the relevant consolidated business year of the said consolidated corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 68-89(4)(vii) of the Act for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 68-89(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities."発音を聞く  - 日本法令外国語訳データベースシステム

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item発音を聞く  - 日本法令外国語訳データベースシステム

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item発音を聞く  - 日本法令外国語訳データベースシステム

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。例文帳に追加

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))."発音を聞く  - 日本法令外国語訳データベースシステム