一　当該連結法人の当該連結事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）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例文帳に追加

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of the said consolidated corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く  - 日本法令外国語訳データベースシステム

ホ　その積み立てた保険準備金（法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。）につき益金の額に算入した金額がこれらの規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額例文帳に追加

(e) Where the amount of the insurance reserve that has been saved by the affiliated foreign company and has been included in gross profits (limited to the insurance reserve that shall be saved when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied) does not reach the amount to be included in gross profits when these provisions shall be applied, the amount of the said shortfall発音を聞く  - 日本法令外国語訳データベースシステム

十一　その積み立てた保険準備金（法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。）につき当該各事業年度の益金の額に算入した金額がこれらの規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額例文帳に追加

(xi) Where the amount that has been included in gross profits for the relevant business year regarding the insurance reserve reserved by the specified foreign subsidiary company, etc. (limited to the insurance reserve that can be reserved when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied) does not reach the amount to be included in gross profits when these provisions shall be applied, the amount of the said shortfall発音を聞く  - 日本法令外国語訳データベースシステム

第百三十五条　投資法人は、投資口の払戻しによつて減少した出資総額等の合計額が投資口の払戻しに要した金額を超える場合には、その超過額を出資剰余金として積み立てなければならない。例文帳に追加

Article 135 (1) When the sum total of the Total Amount of Investment, etc. that was reduced in the refund of Investment Equity exceeds the amount needed for refunding the Investment Equity, the Investment Corporation shall reserve the excess amount as an investment surplus.発音を聞く  - 日本法令外国語訳データベースシステム

５　適格消費者団体は、第一項各号に規定する財産上の利益を受けたときは、これに相当する金額を積み立て、これを差止請求関係業務に要する費用に充てなければならない。例文帳に追加

(5) When a qualified consumer organization has received property benefits provided in each item of para. (1), it shall reserve a fund equivalent to the amount received to cover the costs required for the services involved in demanding an injunction.発音を聞く  - 日本法令外国語訳データベースシステム

第五十三条　日本銀行は、各事業年度の損益計算上剰余金を生じたときは、当該剰余金の額の百分の五に相当する金額を、準備金として積み立てなければならない。例文帳に追加

Article 53 (1) The Bank of Japan shall reserve, as a reserve fund, five-hundredths of the surplus resulting from the settlement of profits and losses for each business year.発音を聞く  - 日本法令外国語訳データベースシステム

メンバーが毎月金を出し合い、積み立てられた金で宴会や旅行を催す場合もあれば、くじに当たった者（くじと言いながら実際は順番であることが多い）が金額を総取りする形態のものもある。例文帳に追加

In some cases, the members provide money every month and hold a drinking party/trip with the accumulated funds, and in other cases, someone who wins a lottery takes the whole sum (often in turn actually, though calling it a lottery).発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

３　前項の規定の適用を受ける者が相互会社であるときは、同項の五年を経過する日までの間において、基金（新保険業法第五十六条の基金償却積立金（次項の規定により当該基金償却積立金として積み立てられたものとみなされるものを含む。）を含む。）の総額が新保険業法第六条第一項の政令で定める額に達するまでは、新保険業法第五十五条第二項に定める基金の償却又は剰余金の分配に充てることのできる金額の全部又は一部を積立金として積み立てることができる。例文帳に追加

(3) Where the person to whom the provision of the preceding paragraph is applied is a Mutual Company, for a period of five years set forth in the same paragraph, said person may set aside as a reserve all or part of the amount that may be allocated to the redemption of funds or distribution of surplus specified in Article 55, paragraph (2) of the Current Insurance Business Act, until such time as the total amount of funds (including the reserve for redemption of funds set forth in Article 56 of the Current Insurance Business Act (including any amount deemed to have been set aside as the reserve for redemption of funds pursuant to the provisions of the following paragraph)) reaches the amount set forth in Article 6, paragraph (1) of the Current Insurance Business Act to 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

第五十八条　相互会社は、基金（第五十六条の基金償却積立金を含む。）の総額（定款でこれを上回る額を定めたときは、その額）に達するまでは、毎決算期に剰余金の処分として支出する金額（第五十五条の二第二項の準備金のうち内閣府令で定めるものに積み立てる金額を含む。）の千分の三以上を、損失てん補準備金として積み立てなければならない。例文帳に追加

Article 58 A Mutual Company shall set aside at least three thousandths of the amount expended in each accounting period for appropriation of surplus (including that Part of the reserve set forth in Article 55-2, paragraph (2) which is to be set aside pursuant to the provisions of a Cabinet Office Ordinance) as the deficiency reserve, until such time as its funds (including the reserve for redemption of funds set forth in Article 56) reach their full amount (or any larger amount prescribed by the articles of incorporation).発音を聞く  - 日本法令外国語訳データベースシステム

十　その積み立てた保険準備金の額のうち、当該各事業年度の損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額例文帳に追加

(x) The amount equivalent to the amount of insurance reserve that the specified foreign subsidiary company, etc. has reserved and which is included in deductible expenses for the relevant business year, which shall not be included in deductible expenses when the provisions of Article 57-5 or 57-6 of the Act shall be applied発音を聞く  - 日本法令外国語訳データベースシステム

十一　その積み立てた保険準備金（法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。）につき当該各事業年度の益金の額に算入した金額が法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額例文帳に追加

(xi) Where the amount that has been included in gross profits for the relevant business year regarding the insurance reserve reserved by the specified foreign subsidiary company, etc. (limited to the insurance reserve that can be reserved when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied) does not reach the amount to be included in gross profits when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied, the amount of the said shortfall発音を聞く  - 日本法令外国語訳データベースシステム

３　前項の規定により新法第五十四条の損失てん補準備金として積み立てられたものとみなされる旧法第六十三条第一項の準備金の額が新法第五十四条に規定する基金（新法第五十六条の基金償却積立金を含む。）の総額又は定款で定められた額を超える場合における決算上の処理については、内閣府令で定める。例文帳に追加

(3) The accounting practice for settlement purposes where the amount of that reserve set forth in Article 63, paragraph (1) of the Former Act which shall be deemed to have been set aside as the deficiency reserve set forth in Article 54 of the Current Act pursuant to the provision of the preceding paragraph exceeds the total amount of the funds prescribed in Article 54 of the Current Act (including the reserve for redemption of funds set forth in Article 56 of the Current Act) or the amount specified in the articles of incorporation shall be specified by a Cabinet Office Ordinance.発音を聞く  - 日本法令外国語訳データベースシステム

２　相互会社は、その定款において第二十三条第一項第七号に掲げる事項として、毎決算期に剰余金の処分を行う場合には、その対象となる金額として内閣府令で定める金額のうち、当該金額に一定の比率を乗じた額以上の額を、社員に対する剰余金の分配をするための準備金として内閣府令で定めるものに積み立てるべき旨を定めなければならない。例文帳に追加

(2) A Mutual Company shall, as the matters listed in Article 23, paragraph (1), item (vii), prescribe in its articles of incorporation that, where the company makes an appropriation of surplus for each accounting period, it shall set aside at least the amount obtained by multiplying the appropriable amount specified by a Cabinet Office Ordinance by a certain proportion as the reserve for distributing surplus to members pursuant to the provisions of a Cabinet Office Ordinance.発音を聞く  - 日本法令外国語訳データベースシステム

４　相互会社は、その決算の状況に照らしてやむを得ない事情がある場合には、前二項の規定にかかわらず、定款において、当該決算期における剰余金の処分に限り、第二項の内閣府令で定める金額に前項の内閣府令で定める比率を下回る比率を乗じた額を第二項の内閣府令で定める準備金に積み立てる旨を定めることができる。例文帳に追加

(4) Notwithstanding the provisions of the preceding two paragraphs, a Mutual Company may, where it faces unavoidable circumstances in light of the status of its settlement of account, prescribe in its articles of incorporation that, so far as the appropriation of surplus for the accounting period is concerned, the company shall set aside as the Reserves specified by a Cabinet Office Ordinance under paragraph (2) the amount obtained by multiplying the amount prescribed by a Cabinet Office Ordinance under paragraph (2) by a ratio which is smaller than that prescribed by a Cabinet Office Ordinance under the preceding paragraph.発音を聞く  - 日本法令外国語訳データベースシステム

ニ　その積み立てた法第五十七条の五第一項又は第五十七条の六第一項の異常危険準備金に類する準備金（ホにおいて「保険準備金」という。）の額のうち損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額例文帳に追加

(d) The amount equivalent to the amount of reserve belonging to the reserve for casualty set forth in Article 57-5(1) or Article 57-6(1) of the Act (referred to as the "insurance reserve" in (e)) that the affiliated foreign company has saved and which is included in deductible expenses, which shall not be included in deductible expenses when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied発音を聞く  - 日本法令外国語訳データベースシステム

第二十七条　経済産業大臣は、一般ガス事業の適確な遂行を図るため特に必要があると認めるときは、一般ガス事業者に対し、一般ガス事業の用に供する固定資産に関する相当の償却につき方法若しくは額を定めてこれを行うべきこと又は方法若しくは額を定めて積立金若しくは引当金を積み立てるべきことを命ずることができる。例文帳に追加

Article 27 The Minister of Economy, Trade and Industry may, when he/she finds it particularly necessary in order to ensure the proper performance of a General Gas Utility Business, order the General Gas Utility to record a reasonable amount of depreciation of fixed assets used for the General Gas Utility Business by specifying a method or amount or set aside reserves or allowances by specifying a method or amount.発音を聞く  - 日本法令外国語訳データベースシステム

２　旧法の規定による相互会社に係るこの法律の施行の際現に存する旧法第六十三条第一項の準備金及び前項の規定によりなお従前の例によることとされる場合における同条第一項の準備金は、新法第五十四条の損失てん補準備金として積み立てられたものとみなす。例文帳に追加

(2) The reserve set forth in Article 63, paragraph (1) of the Former Act in existence at the time when this Act enters into force pertaining to a Mutual Company under the Former Act and the reserve set forth in paragraph (1) of that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside as the deficiency reserve set forth in Article 54 of the Current Act.発音を聞く  - 日本法令外国語訳データベースシステム

第三十九条　この法律の施行の際現に存する旧法の規定による相互会社に係る旧法の規定による基金及び旧法第六十五条の規定による積立金は、それぞれ新法の規定による基金又は新法第五十六条の規定により積み立てられた基金償却積立金とみなす。例文帳に追加

Article 39 The funds under the Former Act and the reserve under Article 65 of the Former Act pertaining to a Mutual Company under the Former Act in existence at the time when this Act enters into force shall be deemed as the funds under the Current Act and the reserve for redemption of funds set aside pursuant to the provision of Article 56 of the Current Act, respectively.発音を聞く  - 日本法令外国語訳データベースシステム

第百十七条の二　生命保険会社にあっては、保険契約者（再保険に係る保険契約者を除く。）は被保険者のために積み立てた金額につき、次に掲げる権利（再保険に係る権利を除く。）を有する者はその権利の額につき、それぞれ当該生命保険会社の総財産の上に先取特権を有する。例文帳に追加

Article 117-2 (1) In a Life Insurance Company, the Policyholders (excluding the holders of reinsurance policies) and the persons who have any of the following rights (excluding the rights pertaining to reinsurance) shall enjoy a statutory lien against the whole assets of the Life Insurance Company for the total amount of money paid for the insurers and for the amount of the relevant right, respectively:発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の規定の適用を受ける旧法の免許を受けた保険会社が相互会社であるときは、同項の期間において、基金（新法第五十六条の基金償却積立金（次項及び附則第三十九条の規定により当該基金償却積立金として積み立てられたものとみなされるものを含む。）を含む。）の総額が新法第六条第一項の政令で定める額に達するまでは、新法第五十五条第二項に定める基金の償却又は剰余金の分配に充てることのできる金額の全部又は一部を積立金として積み立てることができる。例文帳に追加

(2) Where the Insurance Company Licensed under the Former Act to which the provision of the preceding paragraph is applied is a Mutual Company, for the period of time specified by the preceding paragraph, the company may set aside as a reserve all or part of the amount that may be allocated to the redemption of funds or distribution of surplus specified in Article 55, paragraph (2) of the Current Act, until such time as the total amount of funds (including the reserve for redemption of funds set forth in Article 56 of the Current Act (including any amount deemed to have been set aside as the reserve for redemption of funds pursuant to the provisions of the following paragraph and Article 39 of the Supplementary Provisions)) reaches the amount set forth in Article 6, paragraph (1) of the Current Act to 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

第百九十七条　外国保険会社等は、第百九十九条において準用する第百十六条第一項及び第百十七条第一項の規定により日本において積み立てた責任準備金及び支払備金の額を基礎として内閣府令で定めるところにより計算した金額と第百九十条の供託金その他の自己資本に相当するものとして内閣府令で定める金額との合計額に相当する資産を、内閣府令で定めるところにより、日本において保有しなければならない。例文帳に追加

Article 197 A Foreign Insurance Company, etc. shall, pursuant to the provisions of a Cabinet Office Ordinance, hold in Japan the assets equivalent to the sum total of the amount calculated pursuant to the provisions of a Cabinet Office Ordinance on the basis of the policy reserve and reserve for outstanding claims set aside in Japan pursuant to the provisions of Article 116, paragraph (1) and Article 117, paragraph (1) as applied mutatis mutandis pursuant to Article 199, and the amount specified by a Cabinet Office Ordinance as equivalent to equity capital, such as the deposit set forth in Article 190.発音を聞く  - 日本法令外国語訳データベースシステム

第百十五条　保険会社は、その所有する株式その他の価格変動による損失が生じ得るものとして内閣府令で定める資産（次項において「株式等」という。）について、内閣府令で定めるところにより計算した金額を価格変動準備金として積み立てなければならない。ただし、その全部又は一部の金額について積立てをしないことについて内閣総理大臣の認可を受けた場合における当該認可を受けた金額については、この限りでない。例文帳に追加

Article 115 (1) An Insurance Company shall, with regard to the assets specified by a Cabinet Office Ordinance as susceptible to losses due to price fluctuation, such as shares (referred to as "Shares, etc." in the following paragraph), within its portfolio, set aside as a price fluctuation reserve the amount calculated pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to any amount exempted from this funding requirement by virtue of an authorization granted by the Prime Minister to relieve the Insurance Company of the requirement in whole or in part.発音を聞く  - 日本法令外国語訳データベースシステム

ニ　その積み立てた法第五十七条の五第一項又は第五十七条の六第一項の異常危険準備金に類する準備金（以下この項及び次条第二項において「保険準備金」という。）の額のうち損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額例文帳に追加

(d) The amount of reserve belonging to the reserve for casualty set forth in Article 57-5(1) or Article 57-6(1) of the Act (hereinafter referred to as the "insurance reserve" in this paragraph and paragraph (2) of the next Article) that the affiliated foreign company has reserved and which is included in deductible expenses and which is equivalent to the amount to be excluded from deductible expenses when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied発音を聞く  - 日本法令外国語訳データベースシステム

６　適格消費者団体は、その定款又は寄附行為において、差止請求関係業務を廃止し、又は第十三条第一項の認定の失効（差止請求関係業務の廃止によるものを除く。）若しくは取消しにより差止請求関係業務を終了した場合において、積立金（前項の規定により積み立てられた金額をいう。）に残余があるときは、その残余に相当する金額を、他の適格消費者団体（第三十五条の規定により差止請求権を承継した適格消費者団体がある場合にあっては、当該適格消費者団体）があるときは当該他の適格消費者団体に、これがないときは第十三条第三項第二号に掲げる要件に適合する消費者団体であって内閣総理大臣が指定するもの又は国に帰属させる旨を定めておかなければならない。例文帳に追加

(6) A qualified consumer organization shall specify in its article of incorporation or the article of endowment, to the effect that if a qualified consumer organization terminates the services involved in demand of an injunction or stops said services for reason of the expiration (except for expiration due to termination of services involved in demand of injunction) or rescission of certification provided in para. (1) of Article 13 and if a surplus (which means the amount in the fund set forth in the preceding paragraph) remains, such remaining surplus shall belong to either another qualified consumer organization (if a qualified consumer organization has succeeded the right to demand an injunction provided in the provision of Article 35, that qualified consumer organization) if such organization exists, or, if not, to such consumer organization that conforms to the requirements set forth in item (ii) of para. (3) of Article 13 and specified by the Prime Minister or to the National Treasury.発音を聞く  - 日本法令外国語訳データベースシステム

１８　特定保険業者であった少額短期保険業者又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した少額短期保険業者（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第二百七十二条第一項の登録の申請をした者に限る。）は、内閣総理大臣に届け出て、施行日から起算して五年を経過する日までの間に終了する決算期において、新保険業法第二百七十二条の十八において準用する新保険業法第百十六条第一項に規定する責任準備金のうち内閣府令で定めるものを積み立てないことができる。例文帳に追加

(18) The Small Amount and Short Term Insurance Provider who was a Specified Insurer, or the Small Amount and Short Term Insurance Provider who received the transfer of insurance contracts from a Specified Insurer or succeeded to insurance contracts from a Specified Insurer (limited to a person who applied for the approval of transfer or succession of said insurance contracts pursuant to the provisions of Article 4, paragraph (7), (8), (11) or (12) of the Supplemental Provisions or applied for the registration set forth in Article 272, paragraph (1) of the New Insurance Business Act by the day when two years have passed since the Effective Date) may, with giving a notification to the Prime Minister, be relieved of the requirement of accumulating of the policy reserve specified by a Cabinet Office Ordinance set forth in Article 116, paragraph (1) of the New Insurance Business Act as applied mutatis mutandis pursuant to Article 272, paragraph (18) of the New Insurance Business Act for the accounting period that ends by the day when five years have passed since the Effective Date.発音を聞く  - 日本法令外国語訳データベースシステム

２　特定保険業者であった保険会社又は特定保険業者から保険契約の移転を受け、若しくは保険契約を承継した保険会社（施行日から起算して二年を経過する日までの間に附則第四条第七項、第八項、第十一項又は第十二項の規定による当該保険契約の移転又は承継の認可の申請及び新保険業法第三条第一項の免許の申請をした者に限る。）は、内閣総理大臣に届け出て、施行日から起算して五年を経過する日までの間に終了する決算期において、新保険業法第百十六条第一項に規定する責任準備金のうち内閣府令で定めるものを積み立てないことができる。例文帳に追加

(2) The Insurance Company which was a Specified Insurer or the Insurance Company which received transfer of the insurance contract from a Specified Insurer or succeeded to the insurance contract from a Specified Insurer (limited to the person who applied for the approval of transfer or succession of insurance contract pursuant to the provisions of Article 4, paragraph (7), (8), (11) or (12) of the Supplementary Provisions and applied for the license set forth in Article 3, paragraph (1) in the New Insurance Business Act by the day when two years have passed since the Effective Date) may, with giving a notification to the Prime Minister, be relieved of the requirement of accumulating of the policy reserve specified by a Cabinet Office Ordinance set forth in Article 116, paragraph (1) of the New Insurance Business Act for the accounting period that ends by the day when five years have passed since the Effective Date.発音を聞く  - 日本法令外国語訳データベースシステム

イ各事業年度における法第二条第八項第一号に規定する取引（自己の計算による 取引を除く。）の取引金額の十万分の三に相当する金額（既に積み立てられた商品 取引責任準備金の金額（法第二百二十一条第二項の規定により使用された金額が ある場合には、当該金額を控除した金額。次号において同じ。）が千万円に満たな い場合には、当該相当する金額に、千万円から当該商品取引責任準備金の金額、 ロ、ハ及びニに掲げる金額を控除した金額を十万分の六で除して計算した金額（当 該計算した金額が当該事業年度の取引金額を超える場合には、当該事業年度の当 該取引金額）の十万分の三に相当する金額を加算した金額）例文帳に追加

(a) the amount equivalent to 0.003 percent of the transaction amounts of Transactions prescribed in Article 2, paragraph 8, item 1 of the Act (excluding transactions based on a person’s own account) in each business year (in cases where the amount of liability reserve for commodity trading that has already been accrued (in cases when a specific amount of money is used under the provisions of Article 221, paragraph 2 of the Act, the amount after deducting said amount; the same shall apply in the following item) is less than ten million yen, an amount equivalent to 0.003 percent of the amount calculated by dividing the amount deducted from the amount of said liability reserve for commodity trading and the amount set forth in (b), (c), and (d) from ten million yen by 0.006 percent [if said calculated amount exceeds the transaction amount total in said business year, then said transaction amount total in said business year] is added to said equivalent amount);発音を聞く  - 経済産業省

イ　各事業年度における法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額（既に積み立てられた商品取引責任準備金の金額（法第二百二十一条第二項の規定により使用された金額がある場合には、当該金額を控除した金額。次号において同じ。）が千万円に満たない場合には、当該いずれか大きい金額に、千万円から当該商品取引責任準備金の金額、及びロからチまでに掲げる金額を控除した金額を事故率に二を乗じて得た率と百万分の二とのいずれか大きい率で除して計算した金額（当該計算した金額が当該事業年度の取引金額を超える場合には、当該事業年度の当該取引金額。以下この号において同じ。）に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額を加算した金額）例文帳に追加

(a) the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person With Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater (in cases where the amount of liability reserve for commodity trading that has already been accrued [in cases where a specific amount of money is used under the provisions of Article 221, paragraph (2) of the Act, the amount after deducting said amount; the same shall apply in the following item] is less than ten million yen, the amount obtained by adding, to such larger amount, an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater);発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の場合において、法第百九十条の許可（更新に係る許可を除く。）を受けた事業年度から三事業年度以内に積み立てられるべき商品取引責任準備金の金額は、同項第一号中「に事故率（当該事業年度開始日前三年以内に開始した各事業年度における事故（第百十二条に規定する事故をいう。）による支払額（商品取引員が、専門知識及び経験を有する者（第百七条で定める者をいう。以下この条において同じ。）から商品市場における取引等（商品清算取引を除く。以下この条において同じ。）の委託を受ける場合並びに電子情報処理組織（商品取引員の使用に係る電子計算機と、顧客の使用に係る電子計算機（入出力装置を含む。）とを電気通信回線で接続した電子情報処理組織をいう。以下この条において同じ。）を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引に係る支払額を除く。）の合計額の、法第二条第八項第一号から第三号に規定する取引の取引金額と同項第四号に規定する取引の対価の額の合計額（自己の計算による取引並びに商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額及び取引の対価の額を除く。）に占める割合をいう。以下この条において同じ。）を乗じた金額と取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「当該いずれか大きい金額」とあるのは「当該相当する金額」と、「事故率に二を乗じて得た率と百万分の二とのいずれか大きい率」とあるのは「十万分の六」と、「に事故率を乗じた金額と当該除して計算した金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額」とあるのは「の十万分の三に相当する金額」と、「に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額」とあるのは、「の万分の三に相当する金額」とする。例文帳に追加

(2) In the cases set forth in the preceding paragraph, with regard to the amount of liability reserve for commodity trading to be accrued within three business years from the business year in which the license set forth in Article 190 of the Act (excluding a renewed license) was obtained, the phrase "the amount obtained by multiplying the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year by the Problematic Conduct Rate -- which means the proportion of the total sum of the payments made as a result of any Problematic Conduct [which means the Problematic Conduct prescribed in Article 112] in each business year starting within three years prior to the commencement of the relevant business year [excluding payments pertaining to transactions in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market (excluding Commodity Clearing Transactions; hereinafter the same shall apply in this Article) from a Person with Specialized Knowledge and Experience (which means a person specified in Article 107; hereinafter the same shall apply in this Article) or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System (which means an Electronic Data Processing System connecting a computer used by the Futures Commodity Merchant and a computer [including the input/output devices] used by the customer through a telecommunications line; hereinafter the same shall apply in this Article) without carrying out solicitation]; hereinafter the same shall apply in this Article) to the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), items (i) to (iii) of the Act and the amount of the consideration for the transactions prescribed in item (iv) of the same paragraph (excluding the transaction amounts and the amount of the consideration for transactions in cases of transactions based on a person's own account and in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation -- or the amount equivalent to 0.0001 percent of the transaction amounts, whichever amount is greater" in item (i) of the preceding paragraph shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in each business year," the phrase "such larger amount" in the same item shall be deemed to be replaced with "such equivalent amount," the phrase "double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher" in the same item shall be deemed to be replaced with "0.006 percent," the phrase "an amount obtained by multiplying -- an amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item) -- by the Problematic Conduct Rate or an amount equivalent to 0.0001 percent of said calculated amount, whichever amount is greater" in the same item shall be deemed to be replaced with "an amount equivalent to 0.003 percent of the amount calculated by dividing the amount that has been obtained by deducting the amount of liability reserve for commodity trading and the amounts listed in (b) to (h) from ten million yen by double the Problematic Conduct Rate, or by 0.0002 percent, whichever rate is higher (or, if said calculated amount exceeds the transaction amount in the relevant business year, such amount shall be the transaction amount in the relevant business year; hereinafter the same shall apply in this item)," the phrase "the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.003 percent of the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year," and the phrase "the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater" in the same item shall be deemed to be replaced with "the amount equivalent to 0.03 percent of the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year."発音を聞く  - 日本法令外国語訳データベースシステム