発行済株式資本金の英語

無償減資は2つの種類に分けることができる。1つ目は資本金の額のみを減らす場合で、2つ目は資本金の額と発行済株式数の両方を減らす場合である。例文帳に追加

Reduction of legal capital without any refund can be divided into two types: one is the case where only the amount of capital is reduced; another is the case where both the amount of capital and the number of outstanding shares are reduced. - Weblio英語基本例文集

二　第一項第三号ロの非居住者がその有する株式又は出資を発行した同号ロの内国法人の資本の払戻し（法第二十五条第一項第三号（配当等とみなす金額）に規定する資本の払戻しをいう。）又は解散による残余財産の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十四条第一項（資本の払戻し等があつた場合の株式等の取得価額）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該非居住者を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the nonresident referred to in paragraph (1)(iii)(b) has received the delivery of money or other assets as the return of the capital (meaning the return of the capital prescribed in Article 25(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act) or the distribution of residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the nonresident owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 114(1) (Acquisition Cost in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the nonresident had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.発音を聞く  - 日本法令外国語訳データベースシステム

二　第一項第三号ロの外国法人がその有する株式又は出資を発行した同号ロの内国法人の法第二十四条第一項第三号（配当等の額とみなす金額）に規定する資本の払戻し又は解散による残余財産の一部の分配（以下この号において「払戻し等」という。）として金銭その他の資産の交付を受けた場合において、当該払戻し等に係る第百十九条の九第一項（資本の払戻し等の場合の株式の譲渡原価の額等）に規定する割合に、当該内国法人の当該払戻し等の直前の発行済株式等の総数又は総額のうちに当該外国法人を含む当該内国法人の特殊関係株主等が当該払戻し等の直前に所有していた当該内国法人の株式又は出資の数又は金額の占める割合を乗じて計算した割合が百分の五以上であるとき。例文帳に追加

(ii) Where the foreign corporation referred to in paragraph (1)(iii)(b) has received the delivery of money or any other assets as the return of the capital prescribed in Article 24(1)(iii) (The Amount Deemed to be the Amount of Distributions, etc.) of the Act or the distribution of part of the residual assets through dissolution (hereinafter referred to as the "return, etc." in this item) of the domestic corporation referred to in paragraph (1)(iii)(b) which had issued shares or capital contributions that the foreign corporation owns, when the rate obtained by multiplying the rate pertaining to the said return, etc. prescribed in Article 119-9(1) (The Amount of Transfer Cost of Shares in the Case of the Return, etc. of the Capital) by the rate of the number or amount of the domestic corporation's shares or capital contributions which the specially-related shareholder, etc. of the domestic corporation including the foreign corporation had owned immediately prior to the said return, etc. among the total number or total amount of the domestic corporation's issued shares, etc. immediately prior to the said return, etc. is five percent or more.発音を聞く  - 日本法令外国語訳データベースシステム

１９　法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日において国外支配株主等の有する当該内国法人に係る直接及び間接保有の株式等が当該内国法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。例文帳に追加

(19) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 66-5(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the shares, etc. regarding the said domestic corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant business year out of the said domestic corporation's issued shares, etc.発音を聞く  - 日本法令外国語訳データベースシステム

１７　法第六十八条の八十九第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度に係る自己資本の額に、当該連結事業年度終了の日において国外支配株主等の有する当該連結法人に係る直接及び間接保有の株式等が当該連結法人の発行済株式等のうちに占める割合を乗じて計算した金額とする。例文帳に追加

(17) The amount calculated as specified by a Cabinet Order as the interest on a consolidated corporation's net assets held by a foreign controlling shareholder, etc. as prescribed in Article 68-89(4)(vi) of the Act shall be the amount obtained by multiplying the amount of equity capital for the relevant consolidated business year of the said consolidated corporation by the ratio of the shares, etc. regarding the said consolidated corporation held directly or indirectly by a foreign controlling shareholder, etc. on the final day of the relevant consolidated business year out of the said consolidated corporation's issued shares, etc.発音を聞く  - 日本法令外国語訳データベースシステム

五　法第二条第八項第六号に掲げる行為のうち、金融商品取引業者（第二種金融商品取引業を行う法人であって、資本金の額又は出資の総額が五千万円以上であるものに限る。以下この号において同じ。）が、同条第二項第五号に掲げる権利（匿名組合契約（当該匿名組合契約の営業者が当該金融商品取引業者によりその発行済株式の全部を所有されている株式会社であるものに限る。）に基づく権利のうち、当該権利に係る出資対象事業が機械類その他の物品又は物件を使用させる業務であるものに限る。）の募集又は私募に際し、同条第六項第一号に掲げるものを行う行為例文帳に追加

(v) the acts which are listed in Article 2, paragraph (8), item (vi) of the Act, and in which a Financial Instruments Specialist (limited to a juridical person engaged in a Type II Financial Instruments Services and whose amount of stated capital or total amount of contribution is 50 million yen or more; hereinafter the same shall apply in this item) conducts the acts listed in item (i), paragraph (6) of that Article at the time of the public offering or private placement of the rights listed in item (v), paragraph (2) of that Article (limited to the rights under a Silent Partnership Contract (limited to those of which the proprietor is a stock company all of whose issued shares are held by said Financial Instruments Specialist), for which the Business Subject to Investment pertaining to said rights is a business to make goods or articles such as machines available for use);発音を聞く  - 日本法令外国語訳データベースシステム