しかし、こうした収益の回復は、不良債権処理の過程で大幅に積み増した貸倒引当金が、貸出先企業の業績の改善やリストラクチャリングの成功等により積立て不要となって信用コストが低く抑えられているためであり、資金利益や手数料収益は減少もしくは伸び悩んでおり、我が国金融機関の基礎的な収益力が向上しているとは必ずしも言えない、と指摘されている。例文帳に追加

Some point out, however, that such recovery in earnings is attributable to a large allowance for bad debts that have been accumulated in the process of disposing of non-performing loans that have become unnecessary due to the improvement in the financial standing of debtor companies, successfulcorporate restructuring, and other factors, thereby reducing the cost of credit. The income from interest and commissions has actually been decreasing or stagnant; therefore, the fundamental earning power of Japanese financial institutions has not necessarily been improving179. - 経済産業省

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書例文帳に追加

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference発音を聞く - 日本法令外国語訳データベースシステム

例文

英国外の領域において納付される租税を英国の租税から控除することに関する英国の法令（その一般原則に影響を及ぼさないものに限る。）の規定に従い、(a)日本国内の源泉から生ずる所得、利得又は課税譲渡収益につき、日本国の法令及びこの条約の規定に従い直接に又は源泉徴収によって納付される日本国の租税（配当については、配当の支払の基因となった利得について納付される租税を除く。）は、当該日本国の租税の算定の基礎となった当該所得、利得又は課税譲渡収益について算定される英国の租税から控除する。(b)日本国の居住者である法人が、その議決権のある株式の十パーセント以上を直接又は間接に支配する英国の居住者である法人に支払う配当に関しては、英国の租税からの控除を行うに当たり、(a)の規定に基づいて控除される日本国の租税のほかに、当該日本国の居住者である法人が当該配当の支払の基因となった利得について納付する日本国の租税を考慮に入れるものとする。例文帳に追加

Subject to the provisions of the laws of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof): (a) Japanese tax payable under the laws of Japan and in accordance with this Convention, whether directly or by deduction, on income, profits or chargeable gains from sources within Japan(excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same income, profits or chargeable gains by reference to which the Japanese tax is computed; (b) in the case of a dividend paid by a company which is a resident of Japan to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Japanese tax for which credit maybe allowed under the provisions of subparagraph (a) of this paragraph) the Japanese tax payable by the company in respect of the profits out of which such dividend is paid.発音を聞く - 財務省