beginning balanceとは 意味・読み方・使い方

After the Plaza Accord in 1985, it aimed at internal demand expansion to correct a disproportionate economic balance in the form of a large sum of trade balance surplus. On the other hand, it became an asset-inflated economy from the later half of the 1980's to the beginning of the 1990's, because a recession caused by the appreciation of the yen occurred, and the monetary easing policy brought excess liquidity.例文帳に追加

1985年のプラザ合意後は、多額の貿易収支黒字による経常収支不均衡を是正するために内需拡大が目指される一方、円高による不況が発生したこともあり、金融緩和政策が過剰流動性をもたらし、1980 年代後半から1990 年代初頭にかけてバブル経済となった。 - 経済産業省

From the beginning, I have been stressing the importance of keeping the optimum balance between the bureaucracy and the people. Civil servants from the FSA Commissioner on down are outstanding experts in their own fields.発音を聞く 例文帳に追加

また、私は最初から官と民とのベストバランスということを言っておりますけれども、金融庁の長官をはじめ、公務員の方も非常にスペシャリストで、色々な経験（があり）、持ち場、持ち場では非常に専門家でもございます。 - 金融庁

Looking back historically at national economic development and changes in the international balance of payments structure, countries usually pass through certain stages of development. Beginning as immature debtors, they become mature debtors, move on to debt repayment, become immature creditors and then mature creditors, and finally reach credit disposition status.例文帳に追加

一般に一国の経済発展と国際収支構造の変化を歴史的にたどると、未成熟債務国から成熟債務国、債務返済国、未成熟債権国、成熟債権国、債権取崩国への発展段階が見られるとの指摘がなされている。 - 経済産業省

(5) With regard to the statement of the settlement of accounts, the inventory of assets, the balance sheet, and the profit and loss statement for the former Organization's business year beginning April 1, 2003, the provisions then in force shall remain applicable; provided, however, that the provisions of Article 21, paragraph (1) of the Act on the Promotion of the Development and Introduction of Alternative Energy prior to the revision under Article 20 of the Supplementary Provisions (hereinafter referred to as the "Old Act on the Promotion of the Development and Introduction of Alternative Energy") shall not apply.発音を聞く 例文帳に追加

５　旧機構の平成十五年四月一日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、なお従前の例による。ただし、附則第二十条の規定による改正前の石油代替エネルギー法（以下「旧石油代替エネルギー法」という。）第二十一条第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

At the same time, foreign demand, coupled with a dramatic rise in the import of raw materials such as crude oil and iron ore, saw sharp rises in imports of these materials from the end of 2003 to the beginning of 2004. However, measures to curb investment by the government have had a slight calming effect (36.0%), continued buoyant exports (35.4%) led to a surplus from the middle of the year, and the trade balance rose 25.6% to US$32 billion, which is thought to have contributed to the increase in GDP.例文帳に追加

一方、外需に関しては、原油や鉄鉱石等の原材料輸入の急増を背景に、2003年末から2004年初めにかけて輸入の増加が顕著であったが、政府の投資抑制策効果等により徐々に伸びが鈍化し（36.0％）、引き続き好調な輸出（同35.4％）とあいまって年半ば以降に黒字に転じ、最終的には貿易収支は同25.6％増の320億ドルとなり、GDPの押上げに寄与したものと考えられる。 - 経済産業省

The Agreement on Agriculture created substantial, binding commitments in three areas: market access (tariffication), domestic support (reduction in subsidies) and export competition. These commitments were to be implemented over a six-year period beginning in 1995. This was accomplished despite the following difficulties: (1) the U.S. use of price-support policies to boost grain production and exports to portray itself as "the world's breadbasket"; (2) the European Union's Common Agricultural Policy (CAP) that used price supports, variable import levies, and export subsidies, and consequently transformed the European Union from one of the world's largest importers of agricultural products to one of the largest exporters; and (3) increased competition for grain exports as the shortages that existed through the mid-1970s turned into surpluses because of changes in the international supply-and-demand balance.例文帳に追加

農業分野に関しては、⒜米国が農産物価格支持政策による穀物増産と輸出を拡大してきたこと、⒝ EU が共通農業政策（CAP）による農産物価格支持政策、輸入課徴金、及び輸出補助金により大口輸入国から大口輸出国に転じたこと、⒞穀物に関して、70年代前半までの不足基調から過剰基調へと国際的需給が変化し、穀物輸出競争が激化してきたこと等を背景として、ウルグアイ・ラウンドにおける交渉が難航したものの、各国が市場アクセス（関税化等）、国内助成（補助金削減等）、輸出競争の3分野における具体的かつ拘束力のある約束を作成して、1995年から2000年までの６年間の実施期間においてこれを実施することで合意された。 - 経済産業省

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

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