このため、流通改善を中心に、政府としても関係者の合意を得ながら卸売業者全体の取組を支援していくことが重要である。例文帳に追加

Consequently, it is important for the government to support the efforts of the entire wholesale distributors with the agreement from relevant parties, focusing on the improvement of distribution. - 厚生労働省

注：この活動は、特に、顧客への再販のために独立した発電事業者が供給する卸売り電力を購入するユーティリティ事業者に関係する。例文帳に追加

Note: This activity is particularly relevant for utility companies that purchase wholesale electricity supplied by independent power producers for resale to their customers.発音を聞く  - 経済産業省

第1章では、製造業と卸売業について、労働生産性の水準が高い企業は低い企業に比べて売上高に占める輸出額の割合が高いという相関関係を示した。例文帳に追加

In Chapter 1, we identified a correlation in which enterprises in the manufacturing industry and wholesale trade with a high level of labor productivity have a higher proportion of exports out of overall sales compared to enterprises with a low level of labor productivity. - 経済産業省

医薬品関係従業者数は 23.8 万人（医薬品製造販売業等 18.9 万人、医薬品卸売業 4.9万人）で、全産業の就業者数に占める割合は約 0.4％である（図表 15）。例文帳に追加

The number of employees related to pharmaceutical products is 238,000 persons (189,000 persons in manufacturing / distribution of pharmaceutical products and 49,000 persons in drug wholesaling) and the percentage of them in people holding jobs in the whole industry is about 0.4% (Fig. 15). - 厚生労働省

なお、Ｃ分類に該当するものとしては例えば衣料品があり、具体的な事例としては、衣服関係の小売業が直接海外生産を行って商品を逆輸入し、卸売部門を介さずに直接販売する経営戦略を採ることで、安価な製品を市場に提供したというケースがある。例文帳に追加

In a specific example, apparel is included in Category C and clothing-related retail businesses carry out direct overseas production and re-import products. These businesses are then able to offer low-priced products in the market by adopting a business strategy of direct sales without dealing in the wholesale sector. - 経済産業省

（2）中小企業の海外販路開拓に向けた取組中小企業は、海外販路開拓に向けた有効な方策として、「日本での取引関係を活かした営業」、「取引先による紹介や推薦」、「商社や卸売業者の活用」を挙げる企業が多い（第2-2-24図）。例文帳に追加

(2) Efforts aimed at the development of markets overseas by SMEs Many SMEs cite “operations which make use of business connections in Japan,” “introductions and recommendations by business partners” and “use of trading companies and wholesale traders” as effective in developing markets overseas (Fig. 2-2-24). - 経済産業省

次に、産業全体での輸出額27の割合が比較的高い製造業と卸売業のそれぞれについて、労働生産性の高低と中小企業の売上高に占める輸出額の割合との関係をみると、労働生産性の水準が高い企業の方が直接輸出の割合が高いことが分かる。例文帳に追加

Next, examining the relationship between the level of labor productivity and the percentage that direct exports account for in the sales of SMEs in wholesale trade and those in manufacturing, we see that enterprises with a high level of labor productivity have a higher percentage of direct exports. - 経済産業省

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国法人に係る特殊関係内国法人、特殊関係株主等その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign corporation conducts business mainly with a person other than [1] a specially-related domestic corporation that is related to the said specified foreign corporation, [2] a specially-related shareholder, etc. or [3] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] or [2]発音を聞く  - 日本法令外国語訳データベースシステム

生産者１から卸売店２、小売店３を経て消費者４へ流通する商品の流通経路において、商品の表面あるいは商品の包装容器の表面に、該商品の広告に直接には関係しない宣伝情報あるいは募集情報を含むラベル型に形成した広告媒体１０を貼付する。例文帳に追加

The advertisement medium 10 formed in a label type including advertisement information or invitation information not directly related with the advertisement of the merchandise is affixed to the surface of the merchandise or the surface of the packaging container of the merchandise in the distribution route of the merchandise to be distributed from a producer 1 through a wholesale store 2 and retail store 3 to a consumer 4. - 特許庁

又、小売業者は卸売業者の商品データ１１４に、さらに個別に売りたい独自商品データ１２３を追加登録し、顧客ランクに応じた提示価格計算のための値付係数データ１２２を登録して、小売業者１２０のワンストップサービスサイトとして公開するための運用支援サービスを行い、小売業者向け営業サイト構築支援サービスとし提供する。例文帳に追加

To the goods data 114 given from the wholesaler, each retailer additionally registers individual goods data 123 he wants to sell, registers the pricing factor data 122 for calculation of the offered price in accordance with the customer rank and performs an operational support service for releasing to public as the one-stop service site for the retailer 120, and thus the business site building support service for retailers is established. - 特許庁

ａ．延べ取引に係る代理業務等の範囲は、顧客を募集金融商品取引業者又は金卸売業者（以下「募集金融商品取引業者等」という。）に取り次ぎ、顧客と募集金融商品取引業者等との間で行われる延べ取引に係る業務の全部又は一部を募集金融商品取引業者等に代わって行うこととし、延べ取引に係る代理業務等を行う金融商品取引業者は、募集金融商品取引業者等との間で代理業務等に係る契約を締結すること。例文帳に追加

a. The Agency Business, etc., regarding the Cash Forward Trade shall include brokering between customers and Financial Instruments Business Operators offering gold products, or gold wholesalers (hereinafter referred to as the “Offering Financial Instruments Business Operators, etc.), and implementing all or part of the processes related to the Cash Forward Trade made between the customers and the Inviting Financial Instruments Business Operators, etc. on behalf of the Offering Financial Instruments Business Operators, etc. The Financial Instruments Business Operators engaging in the Agency Business, etc., related to the Cash Forward Trade shall sign contracts regarding the Agency Business etc., with the Offering Financial Instruments Business Operators, etc.発音を聞く  - 金融庁

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of paragraph (1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]発音を聞く  - 日本法令外国語訳データベースシステム

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]発音を聞く  - 日本法令外国語訳データベースシステム

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]発音を聞く  - 日本法令外国語訳データベースシステム

(2)(c)及び(5)に基づき，侵害者又は(5)にいう者は，特に次の情報を提供するよう求められることがある。(a) 侵害商品又はサービスの生産者，流通業者，供給者及び所有者並びに意図された又は係わった卸売業者及び小売業者の名称及び宛先 (b) 侵害商品又はサービスの生産，引渡，受領又は注文の数量，及び当該商品又はサービスの取引価格例文帳に追加

On the basis of paragraph (2)(c) and paragraph (5), the infringer or the person referred to in paragraph (5) may be required to provide, in particular, the following information: (a) the names and addresses of the producers, distributors, suppliers and holders of the infringing goods or services, as well as the intended or involved wholesalers and retailers; (b) the quantities produced, delivered, received or ordered of the infringing goods or services, as well as the prices obtained or given for the goods or services in question. - 特許庁

そして、ＩＣタグ１２を貼付した当該間接副資材、工場用品又はその部品に係る情報を大規模総合商社７つまり卸売会社から得て各ユーザー１０、特にエンドユーザーの発注に応じてＩＣタグ１２を貼付した当該間接副資材、工場用品やその部品等を販売する販売代理店や販売会社８は、ＩＣタグ１２を貼付した間接副資材、工場用品やその部品に関し印刷物、特にカタログにしたものをデータとして保存するカタログデータベースを有し、例えば、Ａ社８ＡからＤ社８Ｄの４社すなわち複数社がある。例文帳に追加

The sales company 8 or the sales agency has a catalog database storing printed matter related the indirect sub material, the factory article or the component thereof stuck with the IC tag 12, especially cataloged printed matter as data. - 特許庁

一方、非製造業に関しても大企業と中小企業との景況感の格差が見られるが、これは製造業においては大企業が景気回復すればそこへ部品、原材料を納入する中小企業へも利益が波及するのに対し、非製造業の場合は卸売、小売業に典型的に見られるように、大企業と中小企業が直接的に競合関係にある場合が多く、大企業から中小企業へと利益が波及する構造になっていないことが要因として挙げられる。例文帳に追加

A divide in business confidence between large enterprises and SMEs is similarly apparent in nonmanufacturing. Unlike in manufacturing, however, where a recovery in business conditions among large enterprises has a knock-on effect on SMEs’ profits too owing to orders for parts and raw materials, SMEs and large enterprises in non-manufacturing are often in a position of direct competition. This is most obviously apparent in areas such as wholesaling and retailing.発音を聞く  - 経済産業省

２　前項の規定は、事業者が、私的独占（他の事業者の事業活動を支配することによるものに限る。）で、当該他の事業者（以下この項において「被支配事業者」という。）が供給する商品又は役務について、次の各号のいずれかに該当するものをした場合に準用する。この場合において、前項中「当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）」とあるのは「当該事業者が被支配事業者に供給した当該商品又は役務（当該被支配事業者が当該行為に係る一定の取引分野において当該商品又は役務を供給するために必要な商品又は役務を含む。）及び当該一定の取引分野において当該事業者が供給した当該商品又は役務（当該被支配事業者に供給したものを除く。）の政令で定める方法により算定した売上額」と、「（小売業については百分の三、卸売業については百分の二とする。）」とあるのは「（当該事業者が小売業を営む場合は百分の三、卸売業を営む場合は百分の二とする。）」と読み替えるものとする。例文帳に追加

(2) The provisions of the preceding paragraph shall apply mutatis mutandis to cases in which an entrepreneur effects private monopolization (limited to that arising from the control of the business activities of other entrepreneurs) that falls under any of the following items with respect to goods or services supplied by the said other entrepreneurs (hereinafter referred to as "controlled entrepreneurs" in this paragraph). In this case, the term "the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order)" in the preceding paragraph shall be deemed to be replaced with "the sales amount of the relevant goods or services supplied by the said entrepreneur to the controlled entrepreneurs (including goods or services necessary for supply by the said controlled entrepreneurs of the said goods or services in any particular field of trade pertaining to the said act) and of the said goods or services supplied by the said entrepreneur in the said particular field of trade (excluding those supplied to the said controlled entrepreneurs) calculated pursuant to the method provided for by a Cabinet Order", and the term "(three percent in case of retail business, or two percent in case of wholesale business)" shall be deemed to be replaced with "(three percent in the case that the said entrepreneur engages in retail business or two percent in the case that the said entrepreneur engages in wholesale business)".発音を聞く  - 日本法令外国語訳データベースシステム

医薬品に係る取引価格の未妥結・仮納入等の不適切な取引慣行の是正については、「医療用医薬品の流通改善に関する懇談会」（2004 年 6 月設置）において、「中間とりまとめ」（同年 12 月）、「返品の取り扱い」（2006 年 3 月）についてとりまとめた。また、平成 18 年度薬価制度改革の骨子（中医協了解）において、長期にわたる未妥結・仮納入の是正を図ることとされたため、保険医療機関、保険薬局、医薬品卸売業者等の関係団体の長に対し、その趣旨を踏まえた指導通知を発出するとともに、定期的な価格妥結状況調査により現状を把握し、当該取引当事者に対し改善を要請してきた。例文帳に追加

The 'Council for the Improvement of Ethical Drug Distribution' (established in June 2004) compiled an 'Interim Report' (December 2004) and the 'Handling of Returns' (March 2006) concerning the correction of inappropriate drug trade practices such as pending price settlements and provisional deliveries. In addition, the Outline of Fiscal 2006 Drug PricingReform (approved by Chuikyo) set out the plans to correct these long-term practices, to which end a guidance notification based thereon was issued to NHI medical institutions, NHI pharmacies, drug wholesalers and the heads of other related organizations. Updates on the situation have been made through status surveys of price settlements and requests for improvement have been made to the respective trading parties. - 厚生労働省

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent発音を聞く  - 日本法令外国語訳データベースシステム

（１）　卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent発音を聞く  - 日本法令外国語訳データベースシステム

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent発音を聞く  - 日本法令外国語訳データベースシステム

第七条の二　事業者が、不当な取引制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。例文帳に追加

Article 7-2 (1) In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section II of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as "period of implementation") by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge.発音を聞く  - 日本法令外国語訳データベースシステム

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent発音を聞く  - 日本法令外国語訳データベースシステム