depreciation reserveとは 意味・読み方・使い方

The input part 3 is used for inputting the loaned amount for each loaned party, the amount of the debt unpaid, the reserve for debt unpaid cancel, the depreciation rate of this reserve, the amount of the debt unpaid to be appropriated from the reserve for debt unpaid cancel and input data containing the depreciation rate of the reserve.例文帳に追加

入力部３は、各貸出先毎の貸出額、貸倒金の額及び貸倒金相殺用積立金、この積立金の償却率、貸倒金の前記貸倒金相殺用積立金からの充当額並びに積立金の償却率を含む入力データを入力するのに使用される。 - 特許庁

(1) De facto tax-free status for newly established startups: Enterprises are allowed to include in accumulated deductible expenses as a reserve for re-investment not exceeding annual income from the date of designation to the date five years later. Immediate depreciation up to the amount of the reserve is allowed for reinvestment in the zone.発音を聞く 例文帳に追加

① 新規立地新設企業を5 年間実質無税とする措置：指定の日から5 年間を経過する日までに、年間の所得を限度に再投資準備金として積立て損金算入を認める。また、区域内の再投資に対し準備金の範囲内で即時償却が可能となる。 - 経済産業省

The loaned money managing table 1 stores data such as each of loaned party names, loaned amount, the amount of a debt unpaid, interest, reserve for debt unpaid cancel and depreciation amount.例文帳に追加

貸出金管理テーブル１は、各貸出先名、貸出額、貸倒金の額、利息、貸倒金相殺用積立金、償却額等の貸出金管理データを記憶する。 - 特許庁

In FY2007, we will review and reform the tax system to render it comparable to the systems of other major countries, from a viewpoint of improving infrastructure that forms a basis for a growth of our economy. One example of reform is the abolition of the ceiling for maximum allowable depreciation costs under the depreciation system. In addition, we will reform taxes related to small and medium-size enterprises, housing and land with due consideration for people's needs in daily life, exempting small and medium-size enterprises from the reserve fund tax in order to help them accumulate capital, and creating a special provision in the housing loan tax reduction scheme to maintain the tax reduction for middle-income and low-income households after the transfer of tax sources to local governments.例文帳に追加

また、中小企業について、その資本蓄積を促進するため、留保金課税制度の適用対象から除外することや、税源移譲後も中低所得者の減税額を確保するため住宅ローン減税の特例を創設するなど、国民生活等に配慮した中小企業関係税制や住宅・土地税制等の改正を行います。 - 財務省

The output part 4 is composed of a display device and a printer or the like and used for outputting the list of the loaned amount of each of loaned party, the non-returned remainder, the interest, the remainder of the reserve for debt unpaid cancel and the depreciation amount or the like and a report document for each loaned party or the like.例文帳に追加

出力部４は、ディスプレイ装置、プリンタ等から構成され、各貸出先の貸出額、未返済残額、利息、貸倒金相殺用積立金残額、償却額等の一覧表や、各貸出先毎の報告書類等を出力するのに使用される。 - 特許庁

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