business commencement expensesとは 意味・読み方・使い方

(ii) A claim for expenses for the administration and disposition of the rehabilitation debtor's business, living and property after the commencement of rehabilitation proceedings発音を聞く 例文帳に追加

二　再生手続開始後の再生債務者の業務、生活並びに財産の管理及び処分に関する費用の請求権 - 日本法令外国語訳データベースシステム

(iii) In II(A)(1)(iii) of the Basic Guidelines, “(Value added per employee after the completion of business reconstruction/Value added per employee before the commencement of business reconstruction × 100≧106” refers, for example, to the case where value added per employee (sum of operating profits, personnel expenses, and depreciation) increases by more than six percentage points.発音を聞く 例文帳に追加

③ 基本指針二イ１③の「（事業再構築終了後の従業員１人当たり付加価値額／事業再構築開始前の従業員１人当たり付加価値額）×100≧106」は、例えば、従業員１人当たりの付加価値額（営業利益、人件費及び減価償却費の和）が６％以上上昇する場合をいう。 - 金融庁

Article 4 The Chief Justice of the Supreme Court may have the JLSC use without charge and for its own purpose the national property which was provided for the affairs concerning payment of travel expenses, daily allowances, accommodation charges and remuneration for court-appointed defense counsel et al. as of the commencement of business under Article 30, paragraph (1), item (iii), pursuant to the provisions of a Cabinet Order.発音を聞く 例文帳に追加

第四条　最高裁判所長官は、第三十条第一項第三号の業務の開始の際現に国選弁護人等の旅費、日当、宿泊料及び報酬の支給に関する事務の用に供されている国有財産であって政令で定めるものを、政令で定めるところにより、支援センターの用に供するため、これに無償で使用させることができる。 - 日本法令外国語訳データベースシステム

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))発音を聞く 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム