繰越控除の英語

5 ．欠損金の繰越控除・繰戻還付【税制】例文帳に追加

5. Carryover and refund carryback of loss (taxation scheme)発音を聞く  - 経済産業省

税額控除の繰越し分について即時還付（09年・10 年）例文帳に追加

Immediately refund the carried-over- amount of extra tax credits (2009 /2010) - 経済産業省

一定期間に行われた証券売買取引を対象とする一定の繰越控除適用枠が設けられた税制度に対応し投資家の控除利用枠残高の管理を効果的に行うことが可能な繰越処理装置、繰越処理方法及び繰越処理用プログラムを提供する。例文帳に追加

To provide a carry-over processor, a carry-over processing method and a program for carry-over processing which correspond to a tax system provided with a fixed carry-forward applicable ceiling intended for securities sales transactions conducted over a certain period, and which enable effective management of the deduction balance usable ceiling for an investor. - 特許庁

第五十九条　組合は、損失をてん補し、第五十八条第一項の準備金及び同条第四項の繰越金を控除した後でなければ、剰余金の配当をしてはならない。例文帳に追加

Article 59 (1) A cooperative shall not distribute its surplus until after it has compensated losses and deducted the reserve fund under Article 58, paragraph (1) and the surplus carried forward under paragraph (4) of the same Article.発音を聞く  - 日本法令外国語訳データベースシステム

当期の事業年度に生じた欠損金については、一定期間内に限り、翌期以降の事業年度の所得金額から繰越欠損金として控除することができる。例文帳に追加

Loss arising in the current business year may be deducted as a loss carryforward from the amount of income in the following and subsequent business years (for not more than a certain period).発音を聞く  - 経済産業省

第百五十五条　法第八十一条の三第一項（個別益金額又は個別損金額の益金又は損金算入）に規定する個別益金額（以下この章において「個別益金額」という。）を計算する場合における同項に規定する政令で定める規定は法第二十六条第二項（外国税額の還付金の益金不算入）、第二十八条（法人税額から控除する外国子会社の外国税額の益金算入）及び第六十一条の十三（分割等前事業年度等における連結法人間取引の損益の調整）とし、同項に規定する個別損金額（以下この章において「個別損金額」という。）を計算する場合における同項に規定する政令で定める規定は法第四十条（法人税額から控除する所得税額の損金不算入）、第四十一条（法人税額から控除する外国税額の損金不算入）、第五十七条から第五十八条まで（青色申告書を提出した事業年度の欠損金の繰越し等）及び第六十一条の十三とする。例文帳に追加

Article 155 The provisions specified by a Cabinet Order prescribed in Article 81-3(1) (Inclusion in Gross Profits or Deductible Expenses of the Amount of Individual Gross Profits or Individual Deductible Expenses) of the Act in the case of calculating the amount of individual gross profits prescribed in the said paragraph (hereinafter referred to as the "amount of individual gross profits" in this Chapter) shall be those of Article 26(2) (Exclusion from Gross Profits of Refund of Foreign Tax), Article 28 (Inclusion in Gross Profits of Foreign Tax of Foreign Subsidiary Companies to be Deducted from Corporation Tax) and Article 61-13 (Adjustment of Profits and Losses of Transactions between Consolidated Corporations in the Business Year, etc. Prior to Company Split, etc.) of the Act, and the provisions specified by a Cabinet Order prescribed in Article 81-3(1) of the Act in the case of calculating the amount of individual deductible expenses prescribed in the said paragraph (hereinafter referred to as the "amount of individual deductible expenses" in this Chapter) shall be those of Article 40 (Exclusion from Deductible Expenses of Income Tax to be Deducted from Corporation Tax), Article 41 (Exclusion from Deductible Expenses of Foreign Tax to be Deducted from Corporation Tax), Articles 57 through 58 (Carryover, etc. of Loss in the Business Year when Blue Return Form Has Been Filed) and Article 61-13 of 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