補助部門費の英語

製品を製造する製造部門及び前記製品の製造につき補助的なサービスを提供する補助部門の費用情報が複数の原価要素につき入力装置２６から夫々入力されると、原価計算サーバは、補助部門側の費用情報にて示される費用を製造部門側の費用に展開するための展開パターンを、所定の一又は複数の原価要素の費用情報に基づいて決定する。例文帳に追加

When pieces of expense information of a manufacturing division manufacturing a product and auxiliary divisions providing auxiliary service in regard to manufacture of the product are respectively inputted from an input device 26, a cost calculating server determines a development pattern for developing expenses indicated by the expense information of an auxiliary division side into expenses of a manufacturing division side on the basis of expense information of one or a plurality of predetermined cost elements. - 特許庁

その後、所定原価要素の一部又は全部を除く原価要素の費用情報が入力装置２６から入力されると、当該各費用情報に含まれる補助部門側の費用情報にて示される費用を前記展開パターンに従って製造部門側の費用に展開する。例文帳に追加

When expense information of cost elements excluding one part or all of the predetermined cost elements is inputted from the input device 26, expenses indicated by the expense information of the auxiliary division side included in each piece of expense information is developed into expenses of the manufacturing division side in accordance with the development pattern. - 特許庁

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。例文帳に追加

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan.発音を聞く  - 日本法令外国語訳データベースシステム

１０　国内及び国外の双方にわたつて事業を行う外国法人が第百七十六条第三項各号（補助的行為等）に掲げる行為をする場合には、その外国法人の国内において行う事業の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその外国法人の国外において行う事業の部門に帰せられるものとして支払う金額は、その外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上、それぞれ益金の額又は損金の額に算入しない。例文帳に追加

(10) Where a foreign corporation that conducts a business consisting of operations both in and outside Japan conducts any of the acts listed in the items of Article 176(3) (Auxiliary Acts, etc.), the amount that a department of the foreign corporation which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount that the said department pays as expenses related to the said acts attributable to a department of the foreign corporation which conducts a business outside Japan shall not be included in gross profits or deductible expenses, respectively, when calculating the amount of the foreign corporation's income categorized as domestic source income prescribed in Article 142 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