固定販売費の英語

お客の満足度が高く、固定客の増加を図ることができ、大きな費用対効果を期待できる販売データ処理装置の提供。例文帳に追加

To provide a sales data processor with which customer satisfaction is made high, regular customers are increased and a large cost effect is expected. - 特許庁

この高成長の背景には、米国・EU向けを中心に輸出が急増し（前年比＋33.5%）、公共投資、民間の不動産投資及び海外からの直接投資の拡大により、固定資産投資が前年比＋27.8%と高い伸びを示したほか、消費についても、都市部を中心に自動車や住宅等の販売が引き続き好調で、前年比＋9.2%と増加したことが挙げられる。例文帳に追加

In the backdrop of such strong growth is the surge in exports primarily to the US and the European Union (EU) (33.5 percent increase year-on-year) as well as fixed assets investment, which recorded a high growth rate of 27.8 percent from the previous year. This was brought about by increased public investment, private sector real estate investment and FDI. Another factor that contributed to strong growth was consumption, which increased 9.2 percent from thef previous year as automobiles, housing and other goods continued to be strong especially in the urban areas. - 経済産業省

本発明は、主として来客用駐車場のある店舗・商店街・多店舗展開企業等において駐車場の需要状況の管理を行なうことで、需要量にかかわらず運営に占める固定経費の比率が高い業態に対し十分な効果を発揮させることが可能で、さらには情報をインターネット等へ流すことにより、予め設定された割引率での価格変動販売をも可能とした料金変動システムを提供する。例文帳に追加

To provide a charge fluctuation system capable of displaying a sufficient effect to a business having a high ratio of fixed cost to management independently of a demand by managing the demand state of a parking lot mainly in a store/shopping street/multi-store development enterprise or the like and capable of performing price fluctuation sales at a previously set discount ratio. - 特許庁

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。例文帳に追加

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;発音を聞く  - 日本法令外国語訳データベースシステム

一　国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for the said foreign affiliated transaction by a consolidated corporation set forth in Article 68-88(1) of the Act or a foreign affiliated person prescribed in the said paragraph who is related to the said consolidated corporation, is to be attributed to the said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to the said income発音を聞く  - 日本法令外国語訳データベースシステム