final accountsとは 意味・読み方・使い方

Article 184 (1) When a liquidation trustee has completed the duties, the liquidation trustee shall, without delay, settle the final accounts related to trust affairs and request approval for the settlement of accounts from all of the beneficiaries (if there is a trust caretaker at the time in question, from the trust caretaker) and vested right holders as of the time of the termination of the trust (hereinafter collectively referred to as the "beneficiaries, etc." in this Article).発音を聞く 例文帳に追加

第百八十四条　清算受託者は、その職務を終了したときは、遅滞なく、信託事務に関する最終の計算を行い、信託が終了した時における受益者（信託管理人が現に存する場合にあっては、信託管理人）及び帰属権利者（以下この条において「受益者等」と総称する。）のすべてに対し、その承認を求めなければならない。 - 日本法令外国語訳データベースシステム

A comparison between the 2002−2007 economic recovery period and the past economic recovery periods based on categorization by demand components reveals that, among domestic demands, capital investment had made a comparatively large contribution to economic recovery. However, the growth of private final consumption, which accounts for approximately 60% of GNI, was slow, compared with that of the economic recovery periods in the late 1980s and mid 1990s (Figure 2-1-1-3).例文帳に追加

需要項目毎に直近の景気回復期を従来の景気回復期と比較をすると、内需のうち、設備投資は景気回復に比較的大きく貢献してきたが、GNIの6割近くを占める民間最終消費は、1980年代後半、1990年代半ばの景気回復期と比較しても伸び悩んでいる（第2-1-1-3図）。 - 経済産業省

After ending business and personal temporary settlement processing, a POS terminal presents a whole total sum obtained by adding the merchandise total sum of both temporary settlement (processing steps S1, S2), and executes final settlement processing for calculating the business and personal deposit and the change amount to adjust the accounts of the whole merchandise based on the input deposit amount (processing steps S3, S4).例文帳に追加

ＰＯＳ端末は、業務用と個人用の仮締め処理が終了した後に両仮締めの商品合計金額を足した全体合計金額の提示を行い（処理ステップＳ１，Ｓ２）、入力預かり金額に基づいて商品全体の会計が合うように業務用と個人用それぞれの預かり金額および釣り金額を算出する最終締め処理を実行する（処理ステップＳ３，Ｓ４）。 - 特許庁

Article 61 (1) With regard to matters concerning the application of the provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) of the Act that are applied mutatis mutandis pursuant to Article 145, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) shall apply mutatis mutandis. In this case, the term "The name of its representative" in Article 31, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form), Article 32, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form in the Case of the Provisional Settlement of Accounts), Article 34, paragraph (1), item (ii) (Matters to Be Entered in Final Return Form), Article 36, item (ii) (Matters to Be Entered in an Application Form for Extending the Due Date for Filing a Final Return Form), Article 36-2, item (ii) (Matters to Be Entered in an Application Form for Special Provisions for Extending the Due Date for Filing a Final Return Form), Article 36-3, item (ii) (Matters to Be Entered in a Written Notice for Canceling Special Provisions for Extending the Due Date for Filing a Final Return Form), and Article 36-4, item (ii) (Matters to Be Entered in Claim Form for a Refund by Carrying Back Losses) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan"; and the term "statement classified by items of accounts" in Article 33, item (ii) (Documents to Be Attached to Interim Return Form in the Case of Provisional Settlement of Accounts) and Article 35, item (iii) (Documents to Be Attached to a Final Return Form) shall be deemed to be replaced with "statement classified by items of accounts (limited to the part concerning the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 (Calculation of the Amount of Income Categorized as Income from Domestic Sources) of the Act)."発音を聞く 例文帳に追加

第六十一条　法第百四十五条第一項（外国法人に対する準用）において準用する法第二編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定を準用する。この場合において、第三十一条第一項第二号（中間申告書の記載事項）、第三十二条第一項第二号（仮決算をした場合の中間申告書の記載事項）、第三十四条第一項第二号（確定申告書の記載事項）、第三十六条第二号（確定申告書の提出期限の延長申請書の記載事項）、第三十六条の二第二号（確定申告書の提出期限の延長の特例の申請書の記載事項）、第三十六条の三第二号（確定申告書の提出期限の延長の特例の取りやめの届出書の記載事項）及び第三十六条の四第二号（欠損金繰戻しの還付請求書の記載事項）中「代表者の氏名」とあるのは「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」と、第三十三条第二号（仮決算をした場合の中間申告書の添付書類）及び第三十五条第三号（確定申告書の添付書類）中「勘定科目内訳明細書」とあるのは「勘定科目内訳明細書（法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額の計算に係る部分に限る。）」とそれぞれ読み替えるものとする。 - 日本法令外国語訳データベースシステム

(2) In the event of offsetting as provided in the preceding paragraph, any subsidiary whose business year ends on a day different from that of the parent company (which refers to a company holding a majority of the voting rights of all shareholders of the subsidiary prescribed in paragraph 10, Article 2 of the Act; hereinafter the same shall apply in this paragraph) shall settle its accounts on the final day of the business year of its parent company to calculate the amount of its total assets; provided, however, that this shall not apply when the difference between the final day of business year of the subsidiary and that of the parent company does not exceed three months.発音を聞く 例文帳に追加

２　前項に規定する相殺消去を行うにあたつては、事業年度の末日が親会社（法第二条第十項に規定する子会社の総株主の議決権の過半数を有する会社をいう。以下この項において同じ。）たる会社の事業年度の末日と異なる子会社が当該親会社たる会社の事業年度の末日において、その総資産の額を算定するための決算を行うものとする。ただし、当該子会社の事業年度の末日と当該親会社たる会社の事業年度の末日との差異が三か月を超えない場合にあつては、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

For the final settlement of accounts, local account books had to be submitted to the Shimo kanjosho (financial office) by October in the following year or within three years under special circumstances for auditing and general local accounting, where the balance of payments was reported by the local governor in front of higher officers such as roju, wakadoshiyori, kanjo ginmiyaku, kanjo bugyo, kanjo kumigashira, and the account books were returned to the local governor with postscripts by kanjo ginmiyaku, kanjo bugyo and kanjo kumigashira attached, certified seals were affixed by the roju and wakadoshiyori in charge of finance, and a stitching seal and a verification seal were affixed by the roju in charge of finance.発音を聞く 例文帳に追加

地方勘定帳は翌年の10月までに提出を義務付けられ、特別な事情がある場合でも3年以内に勘定仕上げをして下勘定所に提出し、監査を経たのちに老中・若年寄・勘定吟味役・勘定奉行・勘定組頭らの前で代官が改めて収支報告をする地方総勘定が行われ、勘定吟味役・勘定奉行・勘定組頭の奥書と老中・勝手掛担当の若年寄による奥印、勝手方老中の綴目印と調印を行って代官に返却された。 - Wikipedia日英京都関連文書対訳コーパス

It is necessary for an Asset Freeze Administrator to make a final judgment on whether a depositor is an individual/group subject to economic sanctions such as asset freeze, based on a record of identity confirmation, etc. at the time of opening of the deposit account and the status of depositing and withdrawal, etc. In making such a judgment, where it is not clear whether the depositor falls under those subject to economic sanctions such as asset freeze (for example, where the deposit account is a dormant account), it is necessary to manage the deposit account separately from ordinary deposit accounts and to determine whether the depositor falls under those subject to economic sanctions such as asset freeze by newly acquiring detailed information about the depositor through opportunities to contact the depositor, such as the time of depositing and withdrawal.発音を聞く 例文帳に追加

預金者が資産凍結等経済制裁対象の個人・団体そのものであるかどうかについては、預金口座開設時の本人確認記録等や入出金状況等から、資産凍結等責任者が最終的な判断を行う必要がある。当該判断にあたり、当該預金口座が睡眠口座等であるなど資産凍結等経済制裁対象に該当するかどうかが判然としない場合には、通常の預金口座と区分して管理するとともに、入出金等本人と接触する機会等をとらえて新たに本人に関するより詳細な情報を入手し、資産凍結等経済制裁対象に該当するかどうかの判定を行う必要がある。 - 財務省

The earthquake occurred on March 11, close to the end of the fiscal year, so we requested financial institutions to accept delays in loan repayment, as many companies lost business partners who owed debts to them in the form of accounts payable as a result of the tsunami. As a matter of fact, a large number of SMEs have been swept away. Under the existing Act on Special Measures for Strengthening Financial Functions, nearly 11.6 trillion yen is allocated for the injection of capital to supplement the capital base of financial institutions, so I hope that the capital base will be strengthened, although it is up to the managers of private financial institutions to make a final decision. This act provides strong support for financial institutions which seek to strengthen the financial functions in a comprehensive manner, or the financial intermediary function in particular.発音を聞く 例文帳に追加

それから、どうしても3月11日ですから、年度末でもございましたから、相手の売掛金がある企業はもう流れてないとか、実際、中小企業がなくなっているというようなところがいっぱいあったわけですから、その支払いは月末、あるいは猶予していいというようなこともお願いをしたようでございまして、そういった意味で、まさに今さっき話しましたように金融機能強化法、これは自己資本を補てんする11兆6,000億円近いお金が今の法律上もございますから、それは、最終的には民間経営者のご判断でございますが、それをしっかりやっていただいて、面的な金融機能、あるいは金融仲介機能を高めようという方には、しっかりとしたバックアップができる法律でございます。 - 金融庁