事業年度法の英語

五　適格分社型分割等に係る分割法人等の分割等前十年内事業年度のうち当該連結法人の当該適格分社型分割等の日を含む連結事業年度（以下この号において「分割承継等連結事業年度」という。）開始の日以後に開始したもの　当該連結法人の分割承継等連結事業年度開始の日の前日を含む連結事業年度例文帳に追加

(v) A business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that started on or after the first day of a consolidated business year of the said consolidated corporation including the day of the said qualified spin-off-type company split, etc. (hereinafter referred to as the "consolidated business year of the split succession, etc." in this item): The relevant consolidated business year of the said consolidated corporation including the day preceding the first day of the consolidated business year of the split succession, etc.発音を聞く  - 日本法令外国語訳データベースシステム

イ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year (if any of these business years is less than one full year, an amount calculated by dividing said transaction amount in said business year by the number of months in said business year and multiplying the result by twelve; the same shall apply hereinafter);発音を聞く  - 日本法令外国語訳データベースシステム

イ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち 法第二条第八項第一号 に規定する取引（自己の計算による取引を除く。）の取引 金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年 度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金 額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に 相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the greatest transaction amount total for the business year and for the business years commenced within two years prior to the commencement date of said business year (if any of these business years is less than one full year, an extrapolated amount calculated by dividing said transaction amount total in said business year by the number of actual months in that short business year and multiplying the result by twelve; the same shall apply hereinafter) of transactions prescribed in Article 2, paragraph 8, item 1 of the Act (excluding transactions based on a person’s own account);発音を聞く  - 経済産業省

一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度例文帳に追加

(i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation発音を聞く  - 日本法令外国語訳データベースシステム

一　適格合併に係る被合併法人の法第六十八条の九十二第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該連結法人の各連結事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該連結法人の各連結事業年度例文帳に追加

(i) A business year within ten years prior to the merger prescribed in Article 68-92(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split of the said split corporation発音を聞く  - 日本法令外国語訳データベースシステム

第十七条　法第二十三条第一項に規定する派遣元事業主（以下単に「派遣元事業主」という。）は、毎事業年度経過後三月以内に、当該事業年度に係る労働者派遣事業を行う事業所ごとの当該事業に係る事業報告書及び収支決算書を作成し、厚生労働大臣に提出しなければならない。ただし、派遣元事業主が当該事業年度に係る貸借対照表及び損益計算書を提出したときは、収支決算書を提出することを要しない。例文帳に追加

Article 17 (1) A dispatching business operator prescribed in paragraph (1) of Article 23 of the Act (hereinafter simply referred to as a "Dispatching Business Operator") shall, within three months after the end of each business year, prepare business reports for the undertaking and settlements of accounts for each place of business for carrying out the worker dispatching undertaking and submit them to the Minister of Health, Labour and Welfare; provided, however, that when the Dispatching Business Operator has submitted a balance sheet and profit and loss statement for the business year, settlements of accounts are not required.発音を聞く  - 日本法令外国語訳データベースシステム

外国法人に係る各事業年度の所得に対する法人税の課税標準例文帳に追加

Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations発音を聞く  - 日本法令外国語訳データベースシステム

外国法人に係る各事業年度の所得に対する法人税の税率例文帳に追加

Tax Rate for Corporation Tax on Income for Each Business Year in the case of Foreign Corporations発音を聞く  - 日本法令外国語訳データベースシステム