equivalent inclusionとは 意味・読み方・使い方

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁

(vii) Article 51 (Inclusion in Necessary Expenses of Loss on Assets) of the Act: the assets prescribed in paragraph (1) and paragraph (4) of the said Article and the forests prescribed in paragraph (3) of the said Article shall be limited to assets and forests held by a nonresident that existed in Japan at the time when the losses prescribed in these provisions occurred, and the accounts receivable, loans, advance payments or any other claims equivalent thereto prescribed in paragraph (2) of the said Article (hereinafter referred to as "accounts receivable, etc." in this item) shall be limited to accounts receivable, etc. pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan.発音を聞く 例文帳に追加

七　法第五十一条（資産損失の必要経費算入）　同条第一項及び第四項に規定する資産並びに同条第三項に規定する山林は、非居住者の有するこれらの資産及び山林のうちこれらの規定に規定する損失が生じた時において国内にあつたものに限るものとし、同条第二項に規定する売掛金、貸付金、前渡金その他これらに準ずる債権（以下この号において「売掛金等」という。）は、非居住者が国内において行う同項に規定する事業に係る売掛金等に限るものとする。 - 日本法令外国語訳データベースシステム