An estimate work starting acceptance part 16 performs acceptance of estimate by judging whether an estimated amount of money sent from the client 30 is within the range of an assurance limited amount or not and whether the estimated amount of money is not larger than an average amount of money by using an assurance amount database 17 and a part expense and wage database 18.例文帳に追加

見積着工承認部１６は、保証額データベース１７及び部品代・工賃データベース１８を利用して、クライアント３０から送られてきた見積額が保証限度額の範囲内か否か、及び見積額が標準額以下かを判断して見積承認を行う。 - 特許庁

(11) The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the said paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expense pursuant to the provision of the said paragraph, and other necessary matters concerning the application of the provisions of the said paragraph to paragraph (4) shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

１１　同項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第四項まで及び前項の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(9) The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the said paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expense pursuant to the provision of the said paragraph, and other necessary matters concerning the application of the provisions of the said paragraph to paragraph (4) shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

９　第一項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第四項までの規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(i) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (herein referred to as "Maximum Allowance for Meal Expense" in this Article and paragraph (2) of the following Article) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Long-Term Care Preventive Service Specified Provider (in a case when said amount exceeds the actual expenses of providing said meals, this amount shall be the amount of the actual expenses of providing said meals, herein referred to as "Base Cost for Meal Expense" in this Article and paragraph (2) of the following Article);発音を聞く 例文帳に追加

一　特定介護予防サービス事業者における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

(ii) the amount remaining after the amount determined by the Minister of Health, Labour, and Welfare after considering the income status of the Special Insured Person Admitted to the Facility and other circumstances (herein referred to as "Maximum Allowance for Room and Board Expense" is deducted from the amount determined by the Ministry of Health, Labour, and Welfare after considering the average expenses necessary for a stay in the Long-Term Care Preventive Service Specified Provider, the status of said facility, and other circumstances (in a case when said amount exceeds the actual expenses for said stay, this amount shall be the amount of the actual expenses for said stay; herein referred to as "Base Costs for Room and Board" in this Article and paragraph (2) of the following Article).発音を聞く 例文帳に追加

二　特定介護予防サービス事業者における滞在に要する平均的な費用の額及び事業所の状況その他の事情を勘案して厚生労働大臣が定める費用の額（その額が現に当該滞在に要した費用の額を超えるときは、当該現に滞在に要した費用の額とする。以下この条及び次条第二項において「滞在費の基準費用額」という。）から、特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「滞在費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く 例文帳に追加

一　当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of the said consolidated corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く 例文帳に追加

一　当該連結法人の当該連結事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

(i) the amount after the amount determined by the Minister of Health, Labour, and Welfare after considering the status of food expenses for an average household budget, the income status of the Specified Person Admitted to a Facility, and other circumstances (hereinafter referred to as "Maximum Allowance for Meal Expense" in this Article and the following Article, paragraph (2)) is deducted from the amount of expenses determined by the Minister of Health, Labour, and Welfare after considering the average expenses required to provide meals at a Specified Facility, etc., for Insured Long-Term Care (in a case when said amount exceeds the actual expenses of providing said meals, the amount shall be the actual expenses of providing said meals; herein referred to as "Base Cost for Meal Expenses" in this Article and in the following Article, paragraph (2));発音を聞く 例文帳に追加

一　特定介護保険施設等における食事の提供に要する平均的な費用の額を勘案して厚生労働大臣が定める費用の額（その額が現に当該食事の提供に要した費用の額を超えるときは、当該現に食事の提供に要した費用の額とする。以下この条及び次条第二項において「食費の基準費用額」という。）から、平均的な家計における食費の状況及び特定入所者の所得の状況その他の事情を勘案して厚生労働大臣が定める額（以下この条及び次条第二項において「食費の負担限度額」という。）を控除した額 - 日本法令外国語訳データベースシステム

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.発音を聞く 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.発音を聞く 例文帳に追加

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各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又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(ii) Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living: the amount equivalent to 90 percent of the amount calculated according to type of Community-Based Preventive Service of Long-Term Care, after considering the average expenses (excluding the expenses necessary to provide meals and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life) that is calculated after considering the categories of Needed Support Condition, the location of the provider that performs the Designated Community-Based Preventive Service of Long-Term Care Business pertaining to the type of said Community-Based Preventive Service of Long-Term Care, etc., necessary for said Community-Based Preventive Service of Long-Term Care, based on the standards provided by the Minister of Health, Labour, and Welfare (when said calculated amount exceeds the actual expense required for said Designated Community-Based Preventive Service of Long-Term Care, the allowance shall be the actual amount required for said Designated Community-Based Preventive Service of Long-Term Care).発音を聞く 例文帳に追加

二　介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護　これらの地域密着型介護予防サービスの種類ごとに、要支援状態区分、当該地域密着型介護予防サービスの種類に係る指定地域密着型介護予防サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定地域密着型介護予防サービスに要する平均的な費用（食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定地域密着型介護予防サービスに要した費用の額を超えるときは、当該現に指定地域密着型介護予防サービスに要した費用の額とする。）の百分の九十に相当する額 - 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