DEPARTMENT EXPENSESとは 意味・読み方・使い方

Direct department costs include the material costs, wages, and depreciation expenses in each department.例文帳に追加

部門個別費には、各部門における材料費、賃金、減価償却費が含まれる。 - Weblio英語基本例文集

To provide a method capable of controlling expenses so that the expenses are determined most effectively, by taking the step of having each use of expenses approved beforehand by the chief director of a department.例文帳に追加

個々の経費使用について部門長による事前承認というステップをとることで最も効果的な経費発生がされるようにコントロールできる仕組みを提供する。 - 特許庁

Eiryo: deduction from jishi because of the expenses for cultivating mainly at the rice fields managed directly by the Department of the Imperial Household.発音を聞く 例文帳に追加

営料（えいりょう）：宮内省直営田などで、耕作に要した費用として地子から控除された。 - Wikipedia日英京都関連文書対訳コーパス

As a result of a demarche from the Japanese Embassy in Beijing in February 2006 and the annual consultations between METI and the Department of Commerce, concerns about registration expenses were resolved.例文帳に追加

2006年2月の在北京日本大使館からの申入れ、4月の経済産業省と商務部の定期協議等の結果、登録費用に関する懸念が解消。 - 経済産業省

(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 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(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 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

To provide a management system for research and development work capable of setting a research and development theme by an idea of a research and development department in a company, capable of raising funds without putting in expenses of one's company, and preventing the deterioration of operating ratio of researchers and facilities belonging to a research laboratory while carrying out research and development.例文帳に追加

企業内の研究開発部門の自らの発想で研究開発テーマを設定することができ、自社の費用を投入することなく資金調達ができ、研究開発を行いながら、研究所に所属する研究者及び使用設備の稼働率の低下を来すことない研究開発業務の運営システムを提供すること。 - 特許庁