To provide a cash flow schedule preparation method and system capable of omitting the labor hour for preparation of a cash flow statement by automatically generating input data that are scheduled data of the cash flow statement related to a transaction such as business income or payment for purchase of raw materials or commodities from daily journalization processing used for the output of a financial accounting statement.例文帳に追加

営業収入、原材料又は商品仕入のための支出など取引に関するキャッシュフロー計算書の予定データとなる入力データを、財務会計諸表の出力に利用される日常の仕訳処理から自動的に作成することでキャッシュフロー計算書作成の手間を省くことができるキャッシュフロー予定表作成方法及びそのシステムを提供する点にある。 - 特許庁

(3) Travel expenses, a daily allowance and accommodation charges shall be paid to those persons who comply with the summons pursuant to the provision of paragraph (1) as provided for by the Cabinet Order; provided, however, that this shall not apply to persons who refuse to make a statement without justifiable grounds.発音を聞く 例文帳に追加

３　第一項の規定による呼出しに応じた者に対しては、政令で定めるところにより、旅費、日当及び宿泊料を支給する。ただし、正当な理由がないのに陳述を拒んだ者に対しては、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

That same year, the following statement by a radical political activist appeared in the "Tokyo Nichinichi Shinbun" (the 'Tokyo Daily Newspaper'): "if you see the emerging pattern, that the target of the parties' pro-democracy political activists must not be limited to Inoue, and the current situation demands that all the mayor conservatives in the Diet deserve violent treatment, you should perceive that riot and strife of any imaginable scale could occur at any moment, and so on."発音を聞く 例文帳に追加

この年の『東京日日新聞』に「民党壮士が目指すものは独り井上に止まらず、温派議員の錚々たる者には総て乱暴を仕掛くべしとの模様も見ゆれば、今程は何れにても如何なる騒動の起り居るならんも知らずと云々」と過激な壮士の発言が掲載された。 - Wikipedia日英京都関連文書対訳コーパス

Only by inputting the daily sales amounts, purchase, costs and debit assets in a register connected to an information processor (personal computer), the profit and loss statement, the balance sheet, the calculation of consumption tax and the tax return can be created.例文帳に追加

情報処理装置（パソコン）に接続されたレジスターから日々の売上金額を入力し、仕入、経費、借方資産の入力するだけで、損益計算書や貸借対照表、消費税の算出および確定申告書の作成ができる。 - 特許庁

The items specified by an ordinance of the competent ministry set forth in Article 144-10, paragraph 2, item 3 of the Act shall be specified in the following items, according to classification of the cases specified in said items as on the earlier day between the day of the public notice set forth in the same paragraph and the day of the notice set forth in the same paragraph: (i) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet - 103 - pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph 1 or paragraph 2 of the Company Act: what are listed as follows: (a) when the public notice was given in an official gazette, the date of the issuance of said official gazette and the page containing said public notice; (b) when the public notice was given in a daily newspaper which publishes matters on current events, the name and the date of the issuance of said daily newspaper and the page containing said public notice; (c) when the public notice was given by way of Electronic Public Notice, the matters listed in Article 911, paragraph 3, item 29 (a) of the Company Act; (ii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph 3 of the Company Act with regard to a balance sheet pertaining to the final business year: matters listed in Article 911, paragraph 3, item 27 of the Company Act; (iii) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a business corporation prescribed in Article 440, paragraph 4 of the Company Act, and when said business corporation submitted a securities report pursuant to the provisions of Article 24, paragraph 1 of the Securities Exchange Act: a statement to that effect; (iv) in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect; (v) in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a clearing corporation: a statement to that effect; (vi) in the cases other than those listed in the preceding items: the contents of a - 104 - balance sheet pertaining to the final business year pursuant to the provisions of Part 6, Chapter 2 of the Company Calculation Rules.発音を聞く 例文帳に追加

法第百四十四条の十第二項第三号に規定する主務省令で定めるものは、同項の規定によ る公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に定める場 合の区分に応じ、当該各号に定めるものとする。 一最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引 所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合次に掲 げるもの イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁 ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞 紙の名称、日付及び当該公告が掲載されている頁 ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十九号イ に掲げる事項 二最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第 四百四十条第三項に規定する措置を執っている場合会社法第九百十一条第三項第二 十七号に掲げる事項 三吸収合併存続株式会社商品取引所が会社法第四百四十条第四項に規定する株式会社 である場合において、当該株式会社が証券取引法第二十四条第一項の規定により最終 事業年度に係る有価証券報告書を提出しているときその旨 四吸収合併存続株式会社商品取引所につき最終事業年度がない場合その旨 五吸収合併存続株式会社商品取引所が清算株式会社である場合その旨 六前各号に掲げる場合以外の場合会社計算規則第六編第二章の規定による最終事業 年度に係る貸借対照表の要旨の内容 - 経済産業省

The documents specified by an ordinance set forth in Article 145, paragraph 3 of the Act shall be as listed in the following (in case of documents certified by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document recording the reasons for the merger; (ii) a document specified as follows corresponding to each case: (a) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a foreign national: a copy of the residence certificate, etc., the curriculum vitae of said officer, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1, (a) through (k) of the Act; (b) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is a juridical person: a certificate of the registered matters of said officer, a document stating the corporate development, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (l) of the Act; (c) in cases where an officer of a Commodity Exchange surviving a merger or a Commodity Exchange Resulting from a Merger is neither a foreign national nor a juridical person: a copy of the residence certificate, etc., and the curriculum vitae of said officer; a certification issued by a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1, (a) and (b) of the Act; and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) through (k) of the same item; (iii) a document stating the name or trade name of a Member, etc., and the address of the principal office or head office of the Member, etc.; a sworn, written statement that the Member, etc. is subject to any of the provisions of Article 30, paragraph 1 of the Act for each Commodity Market where transactions are conducted, or a sworn, written statement that trading participants are subject to any of the provisions of (a) through (c) of Article 82, paragraph 1, item 1 of the Act, or any of the provisions of (a) through (c) of item 2 of the same paragraph by each Commodity Market where they conduct - 111 - transactions; a sworn, written statement that such person is not subject to any of the provisions of (a) through (l) of Article 15, paragraph 2, item 1 of the Act; and in the case where the Commodity Exchange specified in the application carries out settlement by the method set forth in Article 105, paragraph 1 of the Act on one or more Commodity Markets that the Commodity Exchange intends to open, a record pertaining to such person's net assets prepared according to Form No. 1 within 30 days prior to the date of application for approval; (iv) minutes of the general meeting of shareholders approving the merger (in the case of a Member Commodity Exchange, referring to the general meeting of Members prescribed in Article 144, paragraph 4, Article 144-2, paragraph 2, or Article 144-3, paragraph 4 of the Act; in the case of an Incorporated Commodity Exchange, referring to the general meeting of shareholders prescribed in Article 144-6, paragraph 1 and Article 144-13, paragraph 1 of the Act, and Article 783, paragraph 1, Article 795, paragraph 1, or Article 804, paragraph 1 of the Company Act) of each Commodity Exchange which carries out the merger, or another document certifying that the necessary procedures for the merger have been followed; (v) a document stating the status of the property, income and expenditure of each Commodity Exchange that carries out the merger (in the case of a Member Commodity Exchange, the settlement related statements, etc. of the preceding business year; in the case of an Incorporated Commodity Exchange, the financial documents, etc. of the preceding business year and detailed statements thereof); (vi) in the case where a public notice or demand (in cases where the public notice is made through an official gazette, a daily newspaper which publishes matters of current events, or an Electronic Public Notice pursuant to the provisions of Article 124, paragraph 3 or Article 144-10, paragraph 3 of the Act [including cases where it is applied mutatis mutandis pursuant to Article 144-17), or Article 789, paragraph 3; Article 799, paragraph 3; or Article 810, paragraph 3 of the Company Act, a public notice by such method) is made pursuant to the provisions of Article 124, paragraph 2 as applied mutatis mutandis pursuant to Article 144, paragraph 5; Article 144-2, paragraph 3; and Article 144-3, paragraph 5 of the Act, or Article 144-10, paragraph 2 of the Act (including cases where it is applied mutatis mutandis pursuant to Article 144-17 of the Act); Article 789, paragraph 2; Article 799, paragraph 2; or Article 810, paragraph 2 of the Company Act; and in cases where a creditor has made an objection, a document certifying that the liabilities have been paid or reasonable collateral has been provided to said creditor, reasonable property has been deposited for the purpose of repaying the liabilities to said creditor, or that said merger is not likely to harm said creditor; (vii) a document stating a method for business succession pertaining to transactions on a Commodity Market which has been opened by a Commodity Exchange dissolved as a result of a merger; (viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees (limited to a case where a Commodity Exchange subsequent to a merger becomes an Incorporated Commodity Exchange); (ix) a document stating the estimated transaction volume of Futures Transactions for one year after the merger on the Commodity Market which he/she seeks to open; (x) in the case of seeking to open a Commodity Market pertaining to a Listed - 113 - Commodity at the time of a merger, a document stating that it is appropriate to conduct transactions of Listed Commodity Component Products, etc. on a single Commodity Market; (xi) in the case of seeking to open a Commodity Market at the time of a merger by specifying two or more Commodity Indices as a single Listed Commodity Index, a document stating that the majority of the goods subject to said two or more Commodity Indices shall be common to one another.発音を聞く 例文帳に追加

法第百四十五条第三項の主務省令で定める書面は、次に掲げる書面（官公署が証明す る書面の場合には、認可の申請の日前三月以内に作成されたものに限る。）とする。 一合併の理由を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人である場合当該役員の住民票の写し等、履歴書及びその者が法第十五条第二 項第一号イからルまでのいずれにも該当しないことを誓約する書面 ロ合併後存続する商品取引所又は合併により設立される商品取引所の役員が法人 である場合当該役員の登記事項証明書、沿革を記載した書面及び法第十五条第 二項第一号ヲに該当しないことを誓約する書面 ハ合併後存続する商品取引所又は合併により設立される商品取引所の役員が外国 人又は法人でない場合当該役員の住民票の写し等、履歴書、その者が法第十五 条第二項第一号イ及びロに該当しない旨の官公署の証明書並びにその者が同号 ハからルまでのいずれにも該当しないことを誓約する書面 三会員等の氏名又は商号若しくは名称及び主たる事務所又は本店の所在地を記載した 書面、会員が取引をする商品市場ごとに法第三十条第一項各号のいずれかに該当す ることを誓約する書面又は取引参加者が取引をする商品市場ごとに法第八十二条第 一項第一号イからハまで若しくは同項第二号イからハまでのいずれかに該当する ことを誓約する書面、その者が法第十五条第二項第一号イからヲまでのいずれにも 該当しないことを誓約する書面並びに申請に係る商品取引所が開設しようとする一 以上の商品市場において法第百五条第一号に掲げる方法により決済を行う場合には 認可の申請の日前三十日以内に様式第一号により作成したその者の純資産額に関す る調書 四合併を行う各商品取引所の合併総会（会員商品取引所にあっては、法第百四十四条 第四項、第百四十四条の二第二項又は第百四十四条の三第四項の会員総会をいい、 株式会社商品取引所にあっては、法第百四十四条の六第一項、第百四十四条の十三 第一項、会社法第七百八十三条第一項、第七百九十五条第一項又は第八百四条第一 項の株主総会をいう。）の議事録その他必要な手続があったことを証する書面 五合併を行う各商品取引所の財産及び収支の状況を知ることができる書面（会員商品 取引所にあっては最終事業年度の決算関係書類等、株式会社商品取引所にあっては 最終事業年度の計算書類等及びその附属明細書）六法第百四十四条第五項、第百四十四条の二第三項及び第百四十四条の三第五項に おいて準用する法第百二十四条第二項、第百四十四条の十第二項（第百四十四条の 十七において準用する場合を含む。）、会社法第七百八十九条第二項 、第七百九十九 条第二項又は第八百十条第二項の規定による公告及び催告（第百二十四条第三項、 第百四十四条の十第三項（第百四十四条の十七において準用する場合を含む。）、会 社法第七百八十九条第三項、第七百九十九条第三項又は第八百十条第三項の規定に より公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によっ てした場合にあっては、これらの方法による公告）をしたこと並びに異議を述べた 債権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しく は当該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は - 112 - 当該合併をしても当該債権者を害するおそれがないことを証する書面 七合併により消滅する商品取引所の開設している商品市場における取引に関する業務 の承継の方法を記載した書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書面（合併後の商品取引所が株式会社商品取引所であ る場合に限る。九開設しようとする商品市場における合併後一年間の先物取引の取引量の見込みを記 載した書面 十合併に際して上場商品に係る商品市場を開設しようとする場合にあっては、上場商 品構成物品を一の商品市場で取引をすることが適当である旨を明らかにすることが できる書面 十一合併に際して二以上の商品指数を一の上場商品指数として商品市場を開設しよう とする場合にあっては、当該二以上の商品指数の対象となる物品の大部分が共通し ていることを明らかにすることができる書面 - 経済産業省