貸借対照表日付けの英語

２　令第二条第七項第二号に規定する主務省令で定める額は、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該金銭の貸付けの金額とを合算した額とする。ただし、貸借対照表を作成していない場合にあつては、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の財産目録（当該直前の事業年度がない場合にあつては、直前の財産目録）の負債の総額と当該金銭の貸付けの金額とを合算した額とする。例文帳に追加

(2) The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (7), item (ii) of the Order shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the fiscal year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final balance sheet) and the amount of said loans; provided, however, that in the case where a balance sheet is not prepared, such amount shall be the total of the total amount of liabilities in the inventory of assets at the end of the business year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final inventory of assets) and the amount of said loans.発音を聞く  - 日本法令外国語訳データベースシステム