評価減額の英語

三　外国法人が有する分離振替国債につき法人税法施行令第六十八条第一項第二号イに掲げる事実が生じた場合において、法人税法第三十三条第二項の規定により当該分離振替国債の評価換えをして損金経理によりその帳簿価額を減額したとき。　同項に規定する差額に達するまでの金額に相当する金額例文帳に追加

(iii) Where an event listed in Article 68(1)(ii)(a) of the Order for Enforcement of the Corporation Tax Act has occurred with regard to book-entry transfer national government bonds in separate trading held by a foreign corporation, and when their book value has been reduced by reckoning the amount into expense for accounting purpose through changes in the valuation pursuant to the provisions of Article 33(2) of the Corporation Tax Act: The amount equivalent to the amount with the variance prescribed in the said paragraph as the upper limit発音を聞く  - 日本法令外国語訳データベースシステム

三　補償対象債権に係る顧客資産のうちに社債等の振替に関する法律第六十条第一項に規定する補償対象債権を有する場合　同項の補償対象債権に相当する顧客資産を内閣府令・財務省令で定めるところにより評価した金額（当該顧客資産について同条第五項の適用がある場合には、当該金額から同項の規定により減額された支払額を控除した金額）例文帳に追加

(iii) where the Customer Assets pertaining to Claims Subject to Compensation include Claims Subject to Compensation prescribed in Article 60(1) of the Act on Transfer of Bonds, etc.: the amount of Customer Assets equivalent to the Claims Subject to Compensation set forth in said paragraph which is estimated pursuant to the provisions of a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (where the provision of paragraph (5) of said Article is applied to said Customer Assets, the amount calculated by deducting the amount of payment reduced under the provisions of said paragraph from said amount).発音を聞く  - 日本法令外国語訳データベースシステム