とうきょうじょしいかだいがくの英語

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

二　特定介護保険施設等における居住等に要する平均的な費用の額及び施設の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該居住等に要した費用の額を超えるときは、当該現に居住等に要した費用の額とする。以下この条及び次条第二項において「居住費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「居住費の負担限度額」という。）を控除した額例文帳に追加

(ii) the amount after the amount provided by the Minister of Health, Labour, and Welfare after considering the income status of the Specified Person Admitted to a Facility and other circumstances (herein referred to as "Maximum Allowance for Residence Expenses") is deducted from the amount provided by the Minister of Health, Labour, and Welfare after considering the average expenses necessary for Residence, etc., at a Specified Facility, etc., for Insured Long-Term Care, the status of such facility, and other circumstances (in a case when such amount exceeds the actual expenses for said Residence, etc., the amount shall be the actual expenses for said Residence, etc.; herein referred to as "Base Costs for Residence" in this Article and the following Article, paragraph (2)).発音を聞く  - 日本法令外国語訳データベースシステム

二　特定介護予防サービス事業者における滞在に要する平均的な費用の額及び事業所の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該滞在に要した費用の額を超えるときは、当該現に滞在に要した費用の額とする。以下この条及び次条第二項において「滞在費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「滞在費の負担限度額」という。）を控除した額例文帳に追加

(ii) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the income status of the Special Insured Person Admitted to the Facility and other circumstances (herein referred to as "Maximum Allowance for Room and Board Expense" is deducted from the amount determined by the Ministry of Health, Labour, and Welfare after considering the average expenses necessary for a stay in the Long-Term Care Preventive Service Specified Provider, the status of said facility, and other circumstances (in a case when said amount exceeds the actual expenses for said stay, this amount shall be the amount of the actual expenses for said stay; herein referred to as "Base Costs for Room and Board" in this Article and paragraph (2) of the following Article).発音を聞く  - 日本法令外国語訳データベースシステム

三　当該指定自立支援医療（生活療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条の二第二項に規定する生活療養標準負担額、支給認定障害者等の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額例文帳に追加

iii) An amount obtained by deducting the standard liability amount prescribed in paragraph 2 of Article 85-2 of the Employee's Health Insurance Act and the amount specified by the Minister of Health, Labour and Welfare in consideration of income status or other circumstances of such persons with disabilities, or others given grant approval from the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment in such medical care for services and supports for persons with disabilities (only life therapy発音を聞く  - 日本法令外国語訳データベースシステム

一　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以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、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。）をロに掲げる金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

(i) Where 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): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the 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) by the amount listed in (b):発音を聞く  - 日本法令外国語訳データベースシステム

一　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以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、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。）をロに掲げる金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

(i) Where 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): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the 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) by the amount listed in (b):発音を聞く  - 日本法令外国語訳データベースシステム

２　販売業者又は役務提供事業者は、第五条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提供契約についての対価の全部又は一部の支払の義務が履行されない場合（売買契約又は役務提供契約が解除された場合を除く。）には、損害賠償額の予定又は違約金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金又は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者に対して請求することができない。例文帳に追加

(2) Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 5 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand that the purchaser or the service recipient pays an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or the rights or the consideration for the services excluding the already paid amount of the charge for the goods or the rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.発音を聞く  - 日本法令外国語訳データベースシステム

２　販売業者又は役務提供事業者は、第十九条第一項各号のいずれかに該当する売買契約又は役務提供契約の締結をした場合において、その売買契約についての代金又はその役務提供契約についての対価の全部又は一部の支払の義務が履行されない場合（売買契約又は役務提供契約が解除された場合を除く。）には、損害賠償額の予定又は違約金の定めがあるときにおいても、当該商品若しくは当該権利の販売価格又は当該役務の対価に相当する額から既に支払われた当該商品若しくは当該権利の代金又は当該役務の対価の額を控除した額にこれに対する法定利率による遅延損害金の額を加算した金額を超える額の金銭の支払を購入者又は役務の提供を受ける者に対して請求することができない。例文帳に追加

(2) Where a seller or a Service Provider has concluded a sales contract or a Service Contract falling under any of the items in Article 19 (1), if the obligation to pay the charge under the sales contract or the consideration under the Service Contract fails to be performed in whole or in part (excluding a case where the sales contract or the Service Contract has been rescinded), it may not demand the purchaser or the service recipient to pay an amount of money that exceeds a total of the amount equivalent to the selling price of the goods or rights or the consideration for the services excluding the already paid amount of the charge for the goods or rights or the consideration for the services and the amount of the relevant delay damages based on the statutory interest rate, even when there is an agreement for liquidated damages or a provision on a penalty.発音を聞く  - 日本法令外国語訳データベースシステム