留利子の英語

また、第1-3-11図によれば、中小企業の有利子負債償還年数（＝有利子負債残高／キャッシュフロー）は、キャッシュフローの減少を背景に上昇しており、2008年10-12月期に11.9年となっており、今後、債務負担の重さが増大し、中小企業の資金繰りを悪化させる可能性があることに留意が必要である。例文帳に追加

According to Fig. 1-3-11, the repayment period of liability with interest (calculated by dividing liability with interest by annual cash flow) for SMEs has increased due to the decrease in cash flow, reaching 11.9 years in the period of October-December 2008. The risk that the increasing debt burden may further worsen the financing situations for SMEs should be carefully monitored. - 経済産業省

５　前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。例文帳に追加

(5) The amount of interest on liabilities prescribed in the preceding paragraph which shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of the said paragraph shall not be included in the amount to be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24(2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of the said paragraph.発音を聞く  - 日本法令外国語訳データベースシステム

特に、ベンチャー企業の多くは、特段の資産を有しておらず担保能力に限界があること、元本返済や利子の支払いに充てる原資となる売上げが十分にないこと、売上げがあると仮定しても成長するための資金をできるだけ留保しておく必要があること等から、間接金融による資金調達には限界があり、投資等の直接金融によるリスクマネーの調達がどれだけ可能であるかが、ベンチャー企業の初期の成長の命運を握っていると言っても過言ではない。例文帳に追加

Particularly, most ventures have only limited abilities to raise funds through indirect financing mainly because they have few particular assets, meaning few properties to be put up as collateral, because few of them make enough revenues from which loans and interests can be paid, and because, even with good sales, they need as much of their revenues as possible to be reserved for growth. It would be no exaggeration to say that how much a start-up can raise through equity and other direct financing decides whether it successfully grows at the earliest stage.発音を聞く  - 経済産業省

４　法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。例文帳に追加

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue).発音を聞く  - 日本法令外国語訳データベースシステム