One of the most common non-business expenses is interest expense.例文帳に追加

最も一般的な営業外費用の一つが支払利息である。 - Weblio英語基本例文集

The company spent more than one million yen in interest and discount expenses during the last fiscal year.例文帳に追加

前の会計年度に会社は100万円以上の支払利息割引料を払った。 - Weblio英語基本例文集

(ii) A request for reimbursement of paid expenses and any interest incurred thereon from the date of payment; or発音を聞く 例文帳に追加

二　支出をした費用及び支出の日以後におけるその利息の償還の請求 - 日本法令外国語訳データベースシステム

(i) A claim for expenses for court proceedings performed for the common interest of rehabilitation creditors発音を聞く 例文帳に追加

一　再生債権者の共同の利益のためにする裁判上の費用の請求権 - 日本法令外国語訳データベースシステム

(i) A claim for expenses for court proceedings performed for the common interest of bankruptcy creditors発音を聞く 例文帳に追加

一　破産債権者の共同の利益のためにする裁判上の費用の請求権 - 日本法令外国語訳データベースシステム

(2) The statutory lien set forth in the preceding paragraph shall be ranked next in priority to the statutory lien set forth in Article 306, item (i) of the Civil Code (Statutory lien for expenses for common interest).発音を聞く 例文帳に追加

２　前項の先取特権の順位は、民法第三百六条第一号（共益費用の先取特権）に掲げる先取特権に次ぐ。 - 日本法令外国語訳データベースシステム

vii) A claim for unavoidable expenses that should be paid for the interest of the rehabilitation debtor, which has arisen after the commencement of rehabilitation proceedings (excluding those listed in the preceding items発音を聞く 例文帳に追加

七　再生債務者のために支出すべきやむを得ない費用の請求権で、再生手続開始後に生じたもの（前各号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

(v) any provisions of the terms of trust concerning reimbursement of expenses, etc. and compensation for damages to the trustee of the trust with the certificate of beneficial interest;発音を聞く 例文帳に追加

五　受益証券発行信託の受託者に対する費用等の償還及び損害の賠償に関する信託行為の定め - 日本法令外国語訳データベースシステム

(iii) Expenses regarding the incorporation that are borne by the Mutual Company (excluding the fees for the certification of the articles of incorporation and the other expenses specified by a Cabinet Office Ordinance as posing no risk of harming the interest of the Mutual Company).発音を聞く 例文帳に追加

三　相互会社の負担する設立に関する費用（定款の認証の手数料その他相互会社に損害を与えるおそれがないものとして内閣府令で定めるものを除く。） - 日本法令外国語訳データベースシステム

(3) A person who holds a claim for expenses against the rehabilitation debtor pursuant to the provision of paragraph (1) shall have a right to receive payment of the expenses in preference to other security interest holders from the money paid under the provision of paragraph (1) of the following Article.発音を聞く 例文帳に追加

３　第一項の規定により再生債務者に対して費用請求権を有する者は、その費用に関し、次条第一項の規定により納付された金銭について、他の担保権者に先立ち弁済を受ける権利を有する。 - 日本法令外国語訳データベースシステム

The per-diem rate of interest of Kinroku government securities is said to have been only one third of the lowest wages of workers in Tokyo (in case of a bond for lower-class warriors, which bore an interest of 7% per year), and many former warriors had to sell their bonds to cover living expenses.発音を聞く 例文帳に追加

金禄公債の金利（下級武士に充てられた7分付き公債の場合）の日割額は当時の東京の労働者の最低賃金の1/3であったとされており、金禄公債を売って生活の足しにする人も少なくなかった。 - Wikipedia日英京都関連文書対訳コーパス

(6) A beneficiary who has notified the trustee under the provisions of paragraph (1) may at any time demand that the trustee of the trust with certificate of beneficial interest issue a certificate of beneficial interest pertaining to the beneficial interest set forth in the first sentence of paragraph (2). In this case, if there any certificate of beneficial interest was returned under the provisions of the second sentence of said paragraph, the expenses for issuing a certificate of beneficial interest shall be borne by said beneficiary.発音を聞く 例文帳に追加

６　第一項の規定による申出をした受益者は、いつでも、受益証券発行信託の受託者に対し、第二項前段の受益権に係る受益証券を発行することを請求することができる。この場合において、同項後段の規定により提出された受益証券があるときは、受益証券の発行に要する費用は、当該受益者の負担とする。 - 日本法令外国語訳データベースシステム

Article 48 (1) Where a trustee has paid, from the trustee's own property, expenses that are considered to be necessary for the trust administration, the trustee may receive reimbursement for such expenses and interest thereon accruing from the date of payment (hereinafter referred to as "expenses, etc.") from the trust property; provided, however, that if the terms of trust otherwise provides for, such provisions shall prevail.発音を聞く 例文帳に追加

第四十八条　受託者は、信託事務を処理するのに必要と認められる費用を固有財産から支出した場合には、信託財産から当該費用及び支出の日以後におけるその利息（以下「費用等」という。）の償還を受けることができる。ただし、信託行為に別段の定めがあるときは、その定めるところによる。 - 日本法令外国語訳データベースシステム

[However, with respect to a Capital Call for the expenses of the Partnership for a Portfolio Investment, the amount payable by each Partner shall be obtained by dividing, on a pro rata basis, the expenses by its Percentage Interest in respect of such Portfolio Investment; provided, further, however, that the General Partner may determine, in its discretion, a manner to allocate such expenses as it deems to be fair.]発音を聞く 例文帳に追加

［但し、本組合の費用のうちポートフォリオ投資に関する費用のための追加出資請求については、各組合員が払い込むべき金額は、かかる費用につき、当該ポートフォリオ投資に係る対象持分割合に応じて按分した額によるものとし、さらに、無限責任組合員は、その裁量に基づき、より公平と認める方法による分担方法を定めることができる。］ - 経済産業省

(16) Any other expenses specified by a Cabinet Order prescribed in Article 66-5(4)(iii) of the Act shall be interest on liabilities, etc. to be paid to a public corporation prescribed in Article 2(v) of the Corporation Tax Act or a corporation in the public interest, etc. prescribed in item (vi) of the said Article.発音を聞く 例文帳に追加

１６　法第六十六条の五第四項第三号に規定するその他政令で定めるものは、法人税法第二条第五号に規定する公共法人又は同条第六号に規定する公益法人等に支払う負債の利子等とする。 - 日本法令外国語訳データベースシステム

Nevertheless, in 1989, the United States had a net debt to foreign countries, and furthermore, from 2005 onward, the margin of its surplus for its balance on income has continued to decrease mainly due to the expansion of interest payments and redemption expenses for US Treasury bonds accompanying rising interest rates and worsening of the financial deficit.例文帳に追加

しかし、1989 年には対外純債務を抱えることとなり、さらに、2005 年以降は、主に金利上昇と財政赤字の悪化に伴う米国国債の利払い・償還費用の増大によって、所得収支の黒字幅は減少を続けている。 - 経済産業省

Article 127 (1) A trust caretaker may demand from the trustee the expenses that are considered to be necessary for the administration of the affairs concerned and interest thereon accruing from the date of payment.発音を聞く 例文帳に追加

第百二十七条　信託管理人は、その事務を処理するのに必要と認められる費用及び支出の日以後におけるその利息を受託者に請求することができる。 - 日本法令外国語訳データベースシステム

Article 256 The provisions of Article 127, paragraph (1) to paragraph (5) shall apply mutatis mutandis to expenses and interest thereon accruing from the date of payment, compensation for damages, and remuneration payable to an accounting auditor.発音を聞く 例文帳に追加

第二百五十六条　第百二十七条第一項から第五項までの規定は、会計監査人の費用及び支出の日以後におけるその利息、損害の賠償並びに報酬について準用する。 - 日本法令外国語訳データベースシステム

Gratuitousness may be agreed on only if such assistance is in the public interest, is given for purposes of development aid or involves only petty expenses.発音を聞く 例文帳に追加

無償援助は，援助が公共の利益になる場合，開発援助の目的で行われる場合又は支出が少額である場合に限り，合意することができる。 - 特許庁

Since the interest rate of loan to be applied to an entire amount is lowered for every time, when the user selects one of the expenses (column B-E) other than basic expense (column A), the user is eager to purchase option supplies, to add automobile inspection expenses or to apply an automobile insurance with the purchase of a vehicle.例文帳に追加

ユーザが、ローン額として、基本的な費用（Ａ欄）以外の他の費用（Ｂ〜Ｅ欄）を選択する毎に、全体額に適用されるローン利率が低下していくので、ユーザは、車両購入に付随して用品を購入したり車検費用追加を行ったり自動車保険の申込を行ったりする意欲が増進する。 - 特許庁

(5) The amount of interest on liabilities prescribed in the preceding paragraph which shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of the said paragraph shall not be included in the amount to be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24(2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of the said paragraph.発音を聞く 例文帳に追加

５　前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額に含まれないものとする。 - 日本法令外国語訳データベースシステム

(6) The former trustee's heir, etc. or the bankruptcy trustee may demand reimbursement, from the new trustee, etc. or from the incorporated trust property administrator, of expenses paid for carrying out the actions under the provisions of paragraph (1), paragraph (2) or paragraph (4), and for interest thereon accruing from the date of payment.発音を聞く 例文帳に追加

６　前受託者の相続人等又は破産管財人は、新受託者等又は信託財産法人管理人に対し、第一項、第二項又は第四項の規定による行為をするために支出した費用及び支出の日以後におけるその利息の償還を請求することができる。 - 日本法令外国語訳データベースシステム

This announcement was made based on the fact that the Kyoto Municipal Transportation Bureau has been paying the track line-usage fee of 5.5 billion yen per year as a financial resource for repayment of the construction cost, but a high interest rate was set for the first loan and company expenses such as labor cost began to pile up; these are becoming factors in the subway's worsening business condition.発音を聞く 例文帳に追加

これは、京都市交通局が京都高速鉄道に建設費返済の財源として、年間55億円の線路使用料を支払っているが当初の借入金が高金利であること、人件費など会社の経費もかさむことなどが、地下鉄の経営悪化の要因となっているためである。 - Wikipedia日英京都関連文書対訳コーパス

The yield of tax was mainly allotted to fudokoku staple as tokoku (when needed, it was allotted to the emergency expense for disaster and famine, and the fund to refill or enhance the eito), and the interest on suiko was to suiko honto and sundry expenses as eito (shozeito [rice paid as shozei] or suikoto [loaned rice plant]).発音を聞く 例文帳に追加

主に租税収入は稲穀として不動穀（必要に応じて災害・飢饉に対する臨時出費及び穎稲の補充・増強に回す場合もある）に、出挙の利息は穎稲（正税稲/出挙稲）として出挙本稲及び諸経費にあてることが行われた。 - Wikipedia日英京都関連文書対訳コーパス

To provide a method for burying a cinerary urn to become a natural substance in which bones oneself useful for a descent and the nation becomes national soil together with the urn by paying necessary expenses when died by increased persons considering not to load a burden to future generations due to a reduction in a population or the like who each has a high interest regarding a natural funeral.例文帳に追加

本発明は、自然葬に関しての、関心が高くなり、人口の減少等により、後世に、負担をかけたくないと、思う人々が増え、死ぬ時、必要な経費を払う事により、子孫や国の役立つ又自分自身の骨が、壺と共に国の土と成る、自然物になる骨壺の埋葬方法に関する。 - 特許庁

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))."発音を聞く 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム

(2) Where there is only one security interest holder or where there are two or more security interest holders and the money paid pursuant to the provision of paragraph (1) of the preceding Article is sufficient for paying the claims secured by the security interests held by the respective holders and the expenses borne by the rehabilitation debtor pursuant to the provision of Article 151(1), the court shall prepare a statement of delivery of said money, and deliver payment money to the security interest holder(s) and deliver any surplus to the rehabilitation debtor, etc.発音を聞く 例文帳に追加

２　担保権者が一人である場合又は担保権者が二人以上であって前条第一項の規定により納付された金銭で各担保権者の有する担保権によって担保される債権及び第百五十一条第一項の規定により再生債務者の負担すべき費用を弁済することができる場合には、裁判所は、当該金銭の交付計算書を作成して、担保権者に弁済金を交付し、剰余金を再生債務者等に交付する。 - 日本法令外国語訳データベースシステム

(6) The right that a trustee has pursuant to the provisions of paragraph (1) with regard to expenses, etc. for the preservation, liquidation, or distribution of property that belongs to the trust property, which has been conducted in the common interest of creditors (limited to creditors who hold claims pertaining to the obligation covered by the trust property; hereinafter the same shall apply in this paragraph and the following paragraph) shall, in the proceedings for execution or for the exercise of a security interest set forth in paragraph (4), prevail over the rights of other creditors (in cases where such expenses, etc. were not beneficial to all creditors, those who did not benefit from such expenses, etc. shall be excluded). In this case, said right has the same rank in the order of priority as a statutory lien prescribed in Article 307, paragraph (1) of the Civil Code.発音を聞く 例文帳に追加

６　各債権者（信託財産責任負担債務に係る債権を有する債権者に限る。以下この項及び次項において同じ。）の共同の利益のためにされた信託財産に属する財産の保存、清算又は配当に関する費用等について第一項の規定により受託者が有する権利は、第四項の強制執行又は担保権の実行の手続において、他の債権者（当該費用等がすべての債権者に有益でなかった場合にあっては、当該費用等によって利益を受けていないものを除く。）の権利に優先する。この場合においては、その順位は、民法第三百七条第一項に規定する先取特権と同順位とする。 - 日本法令外国語訳データベースシステム

(3) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government or a Designated City, etc. with regard to the expenses spent for such new construction, repair, renovation, expansion or improvement (excluding those for which the national government provides subsidies for expenses pursuant to the provision of Article 56-2 paragraph (3)) of institutions that is intended for the services for providing the aid for children or pursuing sound upbringing of children and that falls under Article 2 paragraph (1) item (ii) of the Act on Special Measures concerning Infrastructure Development. If such new construction, repair, renovation, expansion or improvement is implemented by said prefectural government or Designated City, etc., the loans from the national government shall be provided for part of funds to be appropriated to the expenses spent therefor by said prefectural government or Designated City, etc., and if implemented by a municipal government or a social welfare corporation other than Designated Cities, etc., the loans from the national government shall be provided for part of funds to be appropriated to the expenses subsidized therefor by said prefectural government or Designated City, etc.発音を聞く 例文帳に追加

３　国は、当分の間、都道府県又は指定都市等に対し、児童の保護を行う事業又は児童の健全な育成を図る事業を目的とする施設の新設、修理、改造、拡張又は整備（第五十六条の二第三項の規定により国がその費用について補助するものを除く。）で社会資本整備特別措置法第二条第一項第二号に該当するものにつき、当該都道府県又は指定都市等が自ら行う場合にあつてはその要する費用に充てる資金の一部を、指定都市等以外の市町村又は社会福祉法人が行う場合にあつてはその者に対し当該都道府県又は指定都市等が補助する費用に充てる資金の一部を、予算の範囲内において、無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):発音を聞く 例文帳に追加

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act."発音を聞く 例文帳に追加

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

(7) The right that a trustee has pursuant to the provisions of paragraph (1) with regard to the expenses, etc. which fall under the following items shall, in the proceedings for execution against or for the exercise of a security interest in the property set forth in the respective items, as set forth in paragraph (4), prevail over the rights of other creditors for the amount specified in the respective items:発音を聞く 例文帳に追加

７　次の各号に該当する費用等について第一項の規定により受託者が有する権利は、当該各号に掲げる区分に応じ、当該各号の財産に係る第四項の強制執行又は担保権の実行の手続において、当該各号に定める金額について、他の債権者の権利に優先する。 - 日本法令外国語訳データベースシステム

(2) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural or municipal government for part of the funds appropriated to the expenses spent for such new construction, repair, renovation, expansion or improvement of child and family support centers as falling under Article 2 paragraph (1) item (ii) of the Act on Special Measures concerning Infrastructure Development.発音を聞く 例文帳に追加

２　国は、当分の間、都道府県又は市町村に対し、児童家庭支援センターの新設、修理、改造、拡張又は整備で社会資本整備特別措置法第二条第一項第二号に該当するものに要する費用に充てる資金の一部を、予算の範囲内において、無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

(xv) The compensation and expenses to be received by an administrator or trustee appointed by the court as provided for by laws and regulations concerning compulsory execution, execution of a provisional seizure, or exercise of a security interest (including an auction held under the same rule as that applicable thereto), except for those to be paid by the court: the amount specified by the court pursuant to the relevant provisions of laws and regulations;発音を聞く 例文帳に追加

十五　裁判所が支払うものを除き、強制執行、仮差押えの執行又は担保権の実行（その例による競売を含む。）に関する法令の定めるところにより裁判所が選任した管理人又は管財人が受ける報酬及び費用　当該法令の規定により裁判所が定める額 - 日本法令外国語訳データベースシステム

In the interest of international cooperation in the field of the protection of industrial property an agreement may be entered into that the Patent Office will give to states or international governmental or non-governmental organisations dealing with matters in the above-mentioned field technical or legal assistance free of charge or for adequate compensation for expenses.発音を聞く 例文帳に追加

産業財産の保護の分野における国際協力のために協定を締結し，それにより特許庁が諸国又は前記分野における事項を取り扱う国際的な政府間若しくは非政府間の機関に対して，無償で又は適切な費用補償を得て，技術的又は法律的援助を行えるようにすることができる。 - 特許庁

76.2. Any patentee, or anyone possessing any right, title or interest in and to the patented invention, whose rights have been infringed, may bring a civil action before a court of competent jurisdiction, to recover from the infringer such damages sustained thereby, plus attorney’s fees and other expenses of litigation, and to secure an injunction for the protection of his rights;例文帳に追加

76.2権利を侵害されている特許権者又は当該特許発明における若しくはその発明に対する権利，所有権若しくは利益を有する者は，侵害によって受けた損害及び弁護士費用その他の訴訟費用の侵害者による弁償並びに自己の権利の保護のための差止を求めて管轄裁判所に民事訴訟を提起することができる。 - 特許庁

To provide a game device capable of displaying game images displayed to each of a plurality of players simultaneously across a whole picture area of a display without being influenced by game images displayed to other players, reducing installation expenses and installation space, and improving interest of a game by replacing a part of images displayed to the respective players.例文帳に追加

複数のプレイヤの各々に対して表示されるゲーム画像を、他のプレイヤに対して表示されるゲーム画像によって影響されることなく、１つの表示装置の画面全域に亘って同時に表示することができ、設備コストや設置スペースを低減することができるばかりでなく、各プレイヤに対して表示される画像の一部を入れ替えることで、ゲームの興趣を向上させたゲーム装置を提供すること。 - 特許庁

and which pertains to a business that the said foreign corporation conducts in Japan (hereinafter referred to as a "domestic business" in this Article) (such expenses shall be limited, in the case where the said foreign corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act (hereinafter referred to as a "corporation in the public interest, etc." in this Article) or an association or foundation without juridical personality, which pertains to a profit-making business prescribed in item (xiii) of the said Article (hereinafter referred to as a "profit-making business" in this Article) conducted by the said foreign corporation and also limited to発音を聞く 例文帳に追加

費用のうち当該外国法人が国内において行う事業（以下この条において「国内事業」という。）に係るもの（当該外国法人が法人税法第二条第六号に規定する公益法人等（以下この条において「公益法人等」という。）又は人格のない社団等である場合には、その営む同条第十三号に規定する収益事業（以下この条において「収益事業」という。）に係るものに限るものとし、 - 日本法令外国語訳データベースシステム

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):発音を聞く 例文帳に追加

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等（法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十四項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(1) At the end of each business year, with respect to gains and losses resulting from the business of the Partnership, (i) the following shall be allocated to each Partner who participates in each respective Portfolio Investment in proportion to its Percentage Interest concerning such Portfolio Investment: (a) gains and losses resulting from a disposition of such Portfolio Investment, (b) expenses related to such Portfolio Investment and (c) other gains and losses attributable to such Portfolio Investment; and (ii) gains and losses that are not attributable to any Portfolio Investment shall be allocated to each Partner in proportion to its Capital Commitment (or, in the case of management fees as set forth in Article 33(2)(iii), its Capital Contribution); provided, however, that, if such allocation would result in the Interest Amount of any Limited Partner being less than zero (the Interest Amount calculated without application of this proviso clause is hereinafter referred to as the “Provisional Interest Amount”), the Interest Amount of such Limited Partner shall be zero and all excess losses shall be allocated to the General Partner.発音を聞く 例文帳に追加

1. 各事業年度末において、本組合の事業に関する損益については、(ⅰ)各ポートフォリオ投資の処分からの損益、各ポートフォリオ投資に係る費用その他各ポートフォリオ投資に帰せられる損益は当該各ポートフォリオ投資に参加した各組合員の当該各ポートフォリオ投資に係る対象持分割合に応じて各組合員に帰属し、(ⅱ)いずれのポートフォリオ投資にも帰せられない損益は各組合員の出資約束金額（但し、第33 条第2 項第③号に規定する管理報酬については出資履行金額）の割合に応じて各組合員に帰属するものとする。但し、これによりいずれかの有限責任組合員の持分金額が零を下回ることとなる場合（かかる本項但書きを適用せずに計算した持分金額を「仮持分金額」という。）には、当該有限責任組合員の持分金額は零とし、当該零を下回る部分に相当する損失は全て無限責任組合員に帰属するものとする。 - 経済産業省

(4) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural or municipal government or a person engaged in the services necessary for improvement of the medical treatment environment for children in need of long-term medical treatment in a Medical Institution (hereinafter referred to as "Children under Long-term Treatment") for part of funds to be appropriated to expenses spent for such new construction, repair, renovation, expansion or improvement of lodging facilities for family members of Children under Long-term Treatment as falling under Article 2 paragraph (1) item (ii) of the Act on Special Measures concerning Infrastructure Development.発音を聞く 例文帳に追加

４　国は、当分の間、都道府県、市町村又は長期にわたり医療施設において療養を必要とする児童（以下「長期療養児童」という。）の療養環境の向上のために必要な事業を行う者に対し、長期療養児童の家族が宿泊する施設の新設、修理、改造、拡張又は整備で社会資本整備特別措置法第二条第一項第二号に該当するものに要する費用に充てる資金の一部を、予算の範囲内において、無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

With reference to paragraph 3 of Article 7 of the Convention: It is understood that no deduction shall be allowed in respect of amounts paid or charged (other than reimbursement of actual expenses) by a permanent establishment of an enterprise to the head office of the enterprise or any other offices thereof, by way of:(a) royalties, fees or other similar payments in return for the use of patents or other rights; (b) commission, for specific services performed or for management; and (c) interest on money lent to the permanent establishment; except where the enterprise is a banking institution.発音を聞く 例文帳に追加

条約第七条３の規定に関し、企業の恒久的施設が当該企業の本店又は当該企業の他の事務所に支払った又は振り替えた支払金（実費弁償に係るものを除く。）で次に掲げるものについては、損金に算入することを認めないことが了解される。(a)特許権その他の権利の使用の対価として支払われる使用料、報酬その他これらに類する支払金 (b)特定の役務の提供又は事業の管理の対価として支払われる手数料 (c)当該恒久的施設に対する貸付けに係る利子（当該企業が銀行業を営む企業である場合を除く。） - 財務省

Unlike in the case of share flotations, bonds are, like bank borrowing, liabilities ? they incur interest expenses, and the rise in the value of outstanding SME issues in the past few years has probably been prompted by factors such as the following: 1) Being able to raise comparatively long-term funds at fixed interest rates fixes the cost of raising funds for capital investment and other purposes, and so makes it easier to formulate investment and business plans. 2) Privately-placed bonds are placed and underwritten from an investor perspective, ensuring that only prime enterprises can issue bonds. Accordingly, issuing privately-placed bonds not only improves an SME’s image and strengthens its position when negotiating interest rates and loan terms with a financial institution, but can also contribute to improving creditworthiness as an enterprise, and assist in improving an enterprise’s appeal to business partners and attracting human resources. (Some prelisted enterprises issue privately-placed bonds to assist in investor relations.) 3) As they can charge fees for bond issues, financial institutions, too, are focusing on such issues as a means of increasing revenues from non-interest sources.発音を聞く 例文帳に追加

株式公開の場合と異なり、社債は銀行借入と同様に負債であり、金利支払い負担も生じるが、中小企業の社債発行額がここ数年増加しているのは、〔1〕固定金利で比較的長期の調達ができることから、設備投資等の資金調達コストが確定でき、投資計画・事業計画が立てやすくなる面があること、〔2〕私募債の受託・引受は、投資家としての視点から行われるため、発行可能な企業は優良企業に限られる。したがって、中小企業においては私募債を発行することにより企業イメージが向上し、金融機関との金利交渉、貸出条件交渉が有利になるだけでなく、企業としての信用力向上にも寄与し、取引先へのアピールや人材確保の面からもメリットがあると考えられること（株式公開前の企業では、IRの観点から私募債発行を行うこともある）、〔3〕金融機関においても、社債発行に係る手数料を徴求できることから、非金利収入の増加という観点から力を入れていること、等が勘案されているのではないだろうか。 - 経済産業省

Article 2 (1) The State may, for the time being, provide local governments with loans without interest, within its budgetary limit, as funds to be allocated for covering the expenses to be incurred by the local governments in independently implementing projects to establish facilities for the promotion of effective utilization of resources through the use of Recyclable Resources or Reusable Parts, which fall under Article 2, paragraph 1, item 2 of the Act on Special Measures Concerning Promotion of Development of Social Infrastructure through Utilization of Income from Sales of Stock of the Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987), or as funds to be allocated for covering the expenses for subsidies to be given by the local governments to the private business operators that carry out such projects.発音を聞く 例文帳に追加

第二条　国は、当分の間、地方公共団体に対し、再生資源又は再生部品を利用することにより資源の有効な利用を促進するための施設を整備する事業で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号）第二条第一項第二号に該当するものにつき、当該地方公共団体が自ら行う場合にあってはその要する費用に充てる資金の一部を、民間事業者が行う場合にあっては当該民間事業者に対し当該地方公共団体が補助する費用に充てる資金の一部を、予算の範囲内において、無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム