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帳簿外資産の英語

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英訳・英語 nonledger assets; concealed assets


JST科学技術用語日英対訳辞書での「帳簿外資産」の英訳

帳簿外資産

nonledger assets; concealed assets

「帳簿外資産」の部分一致の例文検索結果

該当件数 : 14



例文

三 前二号に掲げる資産資産帳簿価額が算出日において評価した価額と著しく異なるもの 当該評価した価額例文帳に追加

(iii) assets other than the assets listed in the preceding two items with a book value significantly different from the appraised value on the Calculation Day: said appraised value.発音を聞く  - 日本法令外国語訳データベースシステム

資本金等の額に、同日における総資産帳簿価額のうちに占める国内事業に係る資産(当該国法人が人格のない社団等である場合には、その営む収益事業に係るものに限る。)の帳簿価額の割合を乗じて計算した金額(例文帳に追加

the amount obtained by multiplying the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act on the final day of the relevant business year of said domestic corporation by the ratio of the book value of the assets pertaining to a domestic business (where said foreign corporation is an association or foundation without juridical personality, limited to assets pertaining to a profit-making business conducted by said foreign corporation) out of the book value of the total assets on the same day (発音を聞く  - 日本法令外国語訳データベースシステム

十九 法第六十二条の五(適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入) 同条第一項に規定する適格事後設立(以下この号において「適格事後設立」という。)は、出資国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損(第八項において「帳簿価額修正損」という。)がある場合には、次に掲げる要件を満たすものに限るものとする。例文帳に追加

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements:発音を聞く  - 日本法令外国語訳データベースシステム

資本金等の額に、同日における総資産帳簿価額のうちに占める国内事業に係る資産(当該国法人が公益法人等又は人格のない社団等である場合には、その営む収益事業に係るものに限る。)の帳簿価額の割合を乗じて計算した金額(例文帳に追加

the amount obtained by multiplying the amount of stated capital, etc. prescribed in Article 2(xvi) of the Corporation Tax Act on the final day of the relevant business year of the said domestic corporation by the ratio of the book value of the assets pertaining to a domestic business (where the said foreign corporation is a corporation in the public interest, etc. or an association or foundation without juridical personality, limited to assets pertaining to a profit-making business conducted by the said foreign corporation) out of the book value of the total assets on the same day (発音を聞く  - 日本法令外国語訳データベースシステム

第二十二条 資産については、この省令又は法以の法令に別段の定めがある場合を除き、会計帳簿にその取得価額を付さなければならない。例文帳に追加

Article 22 (1) With regard to the assets, the acquisition cost thereof shall be recorded in accounting books, excluding the case where special provisions exist in laws and regulations other than this Ordinance or the Act.発音を聞く  - 日本法令外国語訳データベースシステム

イ 当該移転をした資産及び負債に係る帳簿価額修正損に相当する金額を当該国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

(a) The amount equivalent to the book value adjustment losses pertaining to the said transferred assets and liabilities shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;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

イ 当該移転をした資産及び負債の適格現物出資の時の価額と当該移転をした資産及び負債の法第六十二条の四に規定する直前の帳簿価額との差額に相当する金額を当該国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。例文帳に追加

(a) The amount equivalent to the difference between the value of the said transferred assets and liabilities at the time of a qualified capital contribution in kind and the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4 of the Act shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;発音を聞く  - 日本法令外国語訳データベースシステム

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日英・英日専門用語辞書での「帳簿外資産」の英訳

帳簿外資産

nonledger,nonconcealed assets

クロスランゲージ 37分野専門語辞書での「帳簿外資産」の英訳

帳簿外資産

hidden asset; nonconcealed assets; concealed asset; nonledger asset; nonledger

「帳簿外資産」の部分一致の例文検索結果

該当件数 : 14



例文

十八 法第六十二条の四(適格現物出資による資産等の帳簿価額による譲渡) 同条第一項に規定する適格現物出資(以下この項及び第八項において「適格現物出資」という。)は、法第百四十一条第一号に掲げる国法人(以下この号及び次号において「出資国法人」という。)が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たすものに限るものとする。例文帳に追加

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements:発音を聞く  - 日本法令外国語訳データベースシステム

5 法第六十六条の五第二項に規定する国支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等(同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。)に係るものに係る平均負債残高(当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高(当該事業年度の当該資産帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。)を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。)とする。例文帳に追加

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).発音を聞く  - 日本法令外国語訳データベースシステム

5 法第六十八条の八十九第二項に規定する国支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結法人に係る国支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等(法第六十八条の八十九第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。)に係るものに係る平均負債残高(当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高(当該連結事業年度の当該資産帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。)を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。)とする。例文帳に追加

(5) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; the same shall apply in the next paragraph and paragraph (8)) (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of the said assets' book value for the relevant consolidated business year; the same shall apply in the next paragraph), such calculated average balance of liabilities shall be the said average balance of assets; such average balance of assets shall be referred to as the "average balance of liabilities after adjustment" in paragraph (8)).発音を聞く  - 日本法令外国語訳データベースシステム

1 新設合併(法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。)により新設合併設立会員商品取引所が承継する財産(以下「新設合併対象財産」 という。)(新設合併取得会員商品取引所(新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。)の財産を除く。以下この条において同じ。)の全部の取得原価 を新設合併対価(新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。)の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額(以下「設立時出資金額」とい う。) 次に掲げる額の合計額 イ 新設合併対象純資産額(新設合併対象財産(資産に限る。)に付すべき価額から 新設合併対象財産(負債に限る。)に付すべき価額を減じて得た額(新設合併取得 会員商品取引所から承継するものに係るものに限る。)をいう。以下この項におい て同じ。)(当該額が零未満である場合にあっては、零)の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に限る。)ロ新設合併対価時価(新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。)(新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。)の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に 限る。) 二新設合併設立会員商品取引所の設立時の加入金の額(以下「設立時加入金額」とい う。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額(零以上の額に 限る。) イ新設合併対象純資産額(当該新設合併対象純資産額が零未満である場合にあって は、零)ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額(以下「設立時資本剰余金 額」という。) イ新設合併対象純資産額(当該新設合併対象純資産額が零未満である場合にあって は、零)ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額(以下「設立時法定準備金 額」という。) 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額(以下「設立時利益剰余金 額」という。) 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).発音を聞く  - 経済産業省

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額((1)に掲げる額から(2)に掲げる額を減じて得た額(当 該額が零未満である場合にあっては、零)をいう。以下この条において同じ。)の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額(零 以上の額に限る。)(1) 吸収合併対象純資産額(吸収合併対象財産(資産に限る。)に付すべき価 額から吸収合併対象財産(負債に限る。)に付すべき価額を減じて得た額をいう。)(2) 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額(吸収合併存続会員商品取引所の出資以の吸収合併対価が存しない場合 にあっては、零)二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額(零以上の額に限る。) 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産例文帳に追加

When the Memberscapital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Memberscapital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger.発音を聞く  - 経済産業省

第百七十九条 会社法第四百九十九条から第五百三条まで(債権者に対する公告等、債務の弁済の制限、条件付債権等に係る債務の弁済、債務の弁済前における残余財産の分配の制限、清算からの除斥)、第五百七条第一項、第三項及び第四項(清算事務の終了等)、第五百八条(帳簿資料の保存)、第八百六十八条第一項(非訟事件の管轄)、第八百六十九条(疎明)、第八百七十条(第二号、第三号、第八号及び第九号に係る部分に限る。)(陳述の聴取)、第八百七十一条(理由の付記)、第八百七十二条(第四号に係る部分に限る。)(即時抗告)、第八百七十三条(原裁判の執行停止)、第八百七十四条(第一号及び第四号に係る部分に限る。)(不服申立ての制限)、第八百七十五条(非訟事件手続法の規定の適用除)、第八百七十六条(最高裁判所規則)、第九百二十八条第一項及び第三項(清算人の登記)並びに第九百二十九条(第一号に係る部分に限る。)(清算結了の登記)の規定は、特定目的会社の清算について準用する。この場合において、同法第五百七条第三項中「決算報告(前項の規定の適用がある場合にあっては、同項の承認を受けたもの)を株主総会」とあるのは「決算報告(資産流動化法第百七十七条第二項に規定する監査を受けたもの)を社員総会」と、同法第五百八条第一項中「清算人(清算人会設置会社にあっては、第四百八十九条第七項各号に掲げる清算人)」とあるのは「清算人」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

Article 179 (1) The provisions of Article 499 to Article 503 inclusive (Public Notices to Creditors; Restrictions on Performance of Obligations; Performance of Obligations Relating to Conditional Claims; Restrictions on Distribution of Residual Assets Before Performance of Obligations; Exclusion from Liquidation), Article 507(1), (3), and (4) (Conclusion of Liquidation), Article 508 (Retention of Accounting Materials), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 870 (limited to the portion pertaining to items (ii), (iii), (viii), and (ix)) (Hearing of Statements), Article 871 (Appending of the Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 874 (limited to the portion pertaining to items (i) and (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), Article 876 (Supreme Court Rule), Article 928(1) and (3) (Registration of a liquidator), and Article 929 (limited to the portion pertaining to item (i)) (Registration of Completion of Liquidation) of the Companies Act shall apply mutatis mutandis to the liquidation of a Specific Purpose Company. In this case, the phrase "the settlement of accounts (or, in cases where the provisions of the preceding paragraph apply, the settlement of accounts approved under that paragraph) to the shareholders meeting" in Article 507(3) of the Companies Act shall be deemed to be replaced with "the settlement of accounts (those audited as prescribed in Article 177(2) of the Asset Securitization Act) at the general meeting of members," the phrase "A Liquidator (or, for a Company with Board of Liquidators, the liquidators listed in each item of paragraph (7) of Article 489)" in Article 508(1) of the Companies Act shall be deemed to be replaced with "A liquidator," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.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

法第百三十二条第三項の主務省令で定める書面は、次に掲げる書面(官公署が証明する 書面の場合には、認可の申請の日前三月以内に作成されたものに限る。)とする。一組織変更の理由及び内容を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ組織変更後株式会社商品取引所の役員が国人である場合当該役員の住民票の 写し等、履歴書及びその者が法第十五条第二項第一号イからルまでのいずれにも 該当しないことを誓約する書面 ロ組織変更後株式会社商品取引所の役員が法人である場合当該役員の登記事項証 明書、沿革を記載した書面及び法第十五条第二項第一号ヲに該当しないことを誓 約する書面 ハ組織変更後株式会社商品取引所の役員が国人又は法人でない場合当該役員の 住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該当しな い旨の官公署の証明書並びにその者が同号ハからルまでのいずれにも該当しない ことを誓約する書面 三組織変更計画を承認した会員総会の議事録 四直前事業年度の決算関係書類等 五現に存する純資産額を証する書面 六法第百二十九条第一項の規定により組織変更時発行株式を発行するときは、次に掲 げる書面 イ組織変更時発行株式の引受けの申込みを証する書面 ロ金銭を出資の目的とするときは、法第百三十一条の三第一項の規定による払込み があったことを証する書面 ハ金銭以の財産を出資の目的とするときは、次に掲げる書面 (1) 検査役が選任されたときは、検査役の調査報告を記載した書面及びその附 属書類 (2) 法第百三十一条の六において準用する会社法第二百七条第九項第三号に掲 げる場合には、有価証券の市場価格を証する書面 (3) 法第百三十一条の六において準用する会社法第二百七条第九項第四号に掲 げる場合には、同号に規定する証明を記載した書面及びその附属書類 (4) 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲 げる場合には、同号の金銭債権について記載された会計帳簿 ニ検査役の報告に関する裁判があったときは、その謄本 七法第百二十四条第二項の規定による公告及び催告をしたこと並びに異議を述べた債 権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当 該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該組 織変更をしても当該債権者を害するおそれがないことを証する書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書類 九主要な株主の氏名、住所又は居所、国籍及び職業(株主が法人その他の団体である 場合には、その商号又は名称、本店又は主たる事務所の所在の場所及び営んでいる事 業の内容)並びに保有する議決権の数を記載した書面例文帳に追加

The documents specified by an ordinance of the competent ministry set forth in Article 132, paragraph 3 of the Act shall be as follows (in the case of certifications issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document containing the reasons for and contents of entity conversion; (ii) a document specified as follows corresponding to each case: (a) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a foreign national: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1 (a) to (k) of the Act; (b) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a juridical person: a certificate of the registered matters of said officer, a document containing the history thereof, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (l) of the Act; (c) in the case where an officer of an Incorporated Commodity Exchange after - 80 - Entity Conversion is neither a foreign national nor a juridical person: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, a certificate of a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (a) or (b) of the Act, and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) to (k) of the same item; (iii) minutes of a general meeting of the members which approved the entity conversion plan; (iv) Settlement Related Documents, etc. for the most recent business year; (v) a document proving the amount of the existing net assets; (vi) when issuing Shares of Stock Issued upon Entity Conversion pursuant to the provisions of Article 129, paragraph 1 of the Act, the following documents: (a) a document proving an application to subscribe for the Shares of Stock Issued upon Entity Conversion; (b) when making money the object of the contribution, a document stating that payment was made pursuant to the provisions of Article 131-3, paragraph 1 of the Act; (c) when making property other than money the object of the contribution, the following documents: 1. when an inspector has been appointed: a document containing the investigation report by said inspector and its annexed documents; 2. in the case set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document proving the market price of the Securities; 3. in the case set forth in Article 207, paragraph 9, item 4 of the Company Act - 81 - as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document containing the certification prescribed in the same item and its annexed documents; 4. in the case set forth in Article 207, paragraph 9, item 5 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the account book stating the monetary claim set forth in the same item; (d) when there has been a court judgment on a report by an inspector: a transcript of said judgment; (vii) a document that states that a public notice or a notification under Article 124, paragraph 2 of the Act has been given; and when a creditor has made an objection, documents that state that the liabilities have been repaid or a reasonable collateral has been provided to said creditor or reasonable property has been deposited in trust for the purpose of repaying the liabilities to said creditor, or that said entity conversion is not likely to harm said creditor;(viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees; (ix) a document that contains major shareholdersnames, addresses or residences, nationalities and occupations (in the case where a shareholder is a juridical person or other organization, its trade name or name, the location of its head office or principal office, and the contents of its business), and the number of voting rights they hold.発音を聞く  - 経済産業省

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