GUARANTEE CHARGE RETURN SYSTEM FOR RENT ARREAR GUARANTEE例文帳に追加

滞納家賃保証の保証料返還システム - 特許庁

GUARANTEE CHARGE RATE CALCULATION SYSTEM例文帳に追加

保証料率算定システム - 特許庁

(b) The amount of guarantee charge, etc. for the taxable income.発音を聞く 例文帳に追加

ロ　課税対象所得に係る保証料等の金額 - 日本法令外国語訳データベースシステム

GUARANTEE CHARGE CALCULATION SYSTEM FOR RESIDUAL VALUE SET LEASE例文帳に追加

残価設定リースにおける保証料算出システム - 特許庁

At the time of claiming a guarantee charge, the latest guarantee balance is read from the guarantee balance table 143, and the guarantee charge of each of guarantors is calculated in reference to a guarantee condition table 144 and reported to each guarantor.例文帳に追加

保証料を請求するタイミング等になると、保証残高テーブル１４３から直近の保証残高を読み出し、保証条件テーブル１４４を参照して保証人各々の保証料を算出して、各々に通知する。 - 特許庁

Should the word processor go wrong, we guarantee to replace it free of charge.例文帳に追加

ワープロが万一故障したら、無料でお取り替えすることを保証します。 - Tatoeba例文

Should the word-processor go wrong, we guarantee to replace it free of charge.発音を聞く 例文帳に追加

ワープロが万一故障したら、無料でお取り替えすることを保証します。 - Tanaka Corpus

The loan guarantee company 3 calculates the guarantee charge related to rent payment on the basis of the total construction cost and the portfolio of all lease customers, and calculates and examines the lease charge including the guarantee charge.例文帳に追加

また、ローン保証会社３は、総建築コストとリース顧客全員のポートフォリオに基づいて賃料支払いに係る保証料を算出し、保証料も含んだリース料を算出して審査する。 - 特許庁

(b) the law concerning the superannuation guarantee, which is contained in the Superannuation Guarantee (Administration) Act 1992, the Superannuation Guarantee Charge Act 1992 and the Superannuation Guarantee (Administration)Regulations,例文帳に追加

(b)退職年金保障に関する法制であって、千九百九十二年の退職年金保障（運営）法、千九百九十二年の退職年金保障賦課徴収法及び退職年金保障（運営）規則に含まれているもの - 厚生労働省

METHOD OF FORMING HOLOGRAM IMAGE FOR ORIGINALITY GUARANTEE, TONER FOR DEVELOPING ELECTROSTATIC CHARGE IMAGE, AND DEVICE OF FORMING HOLOGRAM IMAGE FOR ORIGINALITY GUARANTEE例文帳に追加

原本性保証用ホログラム画像形成方法、静電荷像現像用トナーおよび原本性保証用ホログラム画像形成装置 - 特許庁

LEASE CHARGE CALCULATION, AUTO LEASE CREDIT AND AUTO LEASE GUARANTEE AFFAIRS BY REAL ANNUAL RATE CALCULATION OF AUTO LEASE, AND RESIDUAL VALUE GUARANTEE AFFAIRS SUPPORT SYSTEM例文帳に追加

オートリースの実質年率計算によるリース料算出とオートリース与信とオートリース保証業務並びに残価保証業務支援システム - 特許庁

To provide a guarantee charge calculation system, capable of accurately and rapidly acquiring the balance of a guarantee object debt in calculation of a guarantee charge that each of guarantors participating in a guarantee consignment syndication receives in the guarantee consignment syndication, and responding to irregular fluctuation of the guarantee object debt.例文帳に追加

保証委託シンジケーションにおいてシンジケーションに参加する各々の保証人が受け取る保証料を算出する際に、保証対象債務の残高を正確かつ速やかに把握することが可能であり、かつ保証対象債務が不規則に変動する場合にも対応することができる保証料算出システムを提供する。 - 特許庁

To prevent the illicit shift of a charge-free guarantee period and to enable the valid receipt of a charge-free inspection or charge-free repair for purchased equipment within a guarantee period.例文帳に追加

無償の保証期間が不正にずらされるのを防止でき、且つ、保証期間内であれば、購入した機器に対し、正当に無料検査や無料修理を受けることができるようにする。 - 特許庁

To guarantee the phase of a shutter charge mechanism even when the shutter charge mechanism is separated to make a stroboscope up.例文帳に追加

シャッタチャージ機構を切り離してストロボアップを行っても、シャッタチャージ機構の位相を保障する。 - 特許庁

Further the credit guarantee institution 5 collects the charge from each union member 1 for the cooperative business association 2 to pay the charge to the road management institution 3.例文帳に追加

又、事業協同組合２に代わって各組合員１から収納すべき通行料金を徴収して道路管理機関３に収納する。 - 特許庁

The computer 21 transmits to the customer terminal 11 an electronic mail for notifying the finish of the examination with an examined result, when receiving an examined result data transmitted from the guarantee agency terminal 12 by a person in charge in a credit guarantee agency.例文帳に追加

そして、管理コンピュータ２１は、信用保証機関の担当者が保証機関端末１２から送信した審査結果データを受信すると、審査結果を有する審査終了を通知する電子メールを顧客端末１１に送信する。 - 特許庁

To calculate a guarantee charge on the basis of the total construction cost of a building, the attribute of a customer applying to lease, and a portfolio of all existing lease customers.例文帳に追加

建物の総建築コスト、リースを申し込む顧客の属性、既存リース顧客全体のポートフォリオに基づいて保証料を算出する。 - 特許庁

Besides, when financing for which the credit is guaranteed, falls into bad debt and subrogation is performed, in the credit guarantee managing system 30, the burden charge to be demanded to a financial institution is calculated depending on the burden charge ratio.例文帳に追加

また、信用保証管理システム３０は、信用保証をした融資が貸し倒れて代位弁済した場合には、金融機関に請求する負担金の金額を負担金割合に応じて算出する。 - 特許庁

To solve the problem that purchased merchandise such as an electric appliance finally stops operating due to its continuous use although the operating condition is not good, and that a guarantee term has expired several weeks before when the merchandise is brought in for repair, or that the merchandise should be repaired with charge beyond the target of guarantee when the merchandise is brought in to a maker for repair.例文帳に追加

電化製品等の購入した商品を、調子が悪いまま使用し続けてついに動作しなくなり、修理に出したところ、数週間前に保証期限が切れていたり、修理にメーカに持っていったら保証対象外の修理とわかり有償修理となるような経験は、時にあるものである。 - 特許庁

This system is provided to preliminarily notify the expiration of free guarantee terms applied to electric appliances, furniture and cars or the like through the Internet, and to offer a charge system required for failure repair after the free guarantee period or new merchandise information.例文帳に追加

本発明は、電気製品、家具、車等についている無償保証期限の期限が切れることを事前にインターネットを介して通知するとともに、無償保証期限以降の故障修理にかかる料金体系や新商品情報の提供を受けることができる。 - 特許庁

To provide a method and a system for guarantee business which perform payment for a customer, who has used services, and guarantee execution to a comprehensive service company or the like of the Internet or the like and enable a service provider company or the like to collect the charge for use.例文帳に追加

インターネットなどの総合サービス会社などに対し、サービスを利用した顧客に代わり立替払いおよび保証実行を行い、サービス提供会社などの利用料の回収が確実に行えるようにする保証業務システムおよびその方法を提供する。 - 特許庁

To provide a method of forming a hologram image for originality guarantee, a toner for developing an electrostatic charge image, and a device of forming a hologram image for originality guarantee, which are capable of easily annexing a hologram image part for originality guarantee, which allows confirming whether an original is a duplicate or not, to the original without using a complicated process and a large-sized device.例文帳に追加

原本が複写物であるかどうか確認することのできる原本性保証用ホログラム画像部を、煩雑な工程および大型の装置を用いることなく簡単に当該原本に付帯させることができる原本性保証用ホログラム画像形成方法、静電荷像現像用トナーおよび原本性保証用ホログラム画像形成装置の提供。 - 特許庁

(ii) In the case prescribed in Article 13(iii), the charge for bonds set forth in the said item or guarantee charge for liabilities set forth in the said item which a domestic corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said domestic corporation or the charge for bonds set forth in the said item which the said domestic corporation pays to a third party set forth in the said item.発音を聞く 例文帳に追加

二　第十三項第三号に規定する場合において、同号の内国法人が当該内国法人に係る国外支配株主等に支払う同号の債券の使用料若しくは同号の債務の保証料又は同号の第三者に支払う同号の債券の使用料 - 日本法令外国語訳データベースシステム

(ii) In the case prescribed in item (iii) of the preceding paragraph, the charge for bonds set forth in the said item or guarantee charge for the liabilities set forth in the said item which a consolidated corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said consolidated corporation or the charge for bonds set forth in the said item which the said consolidated corporation pays to a third party set forth in the said item.発音を聞く 例文帳に追加

二　前項第三号に規定する場合において、同号の連結法人が当該連結法人に係る国外支配株主等に支払う同号の債券の使用料若しくは同号の債務の保証料又は同号の第三者に支払う同号の債券の使用料 - 日本法令外国語訳データベースシステム

(i) In the case prescribed in Article 13(ii), the guarantee charge for liabilities set forth in the said item which a domestic corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said domestic corporation発音を聞く 例文帳に追加

一　第十三項第二号に規定する場合において、同号の内国法人が当該内国法人に係る国外支配株主等に支払う同号の債務の保証料 - 日本法令外国語訳データベースシステム

(i) In the case prescribed in item (ii) of the preceding paragraph, the guarantee charge for the liabilities set forth in the said item which a consolidated corporation set forth in the said item pays to a foreign controlling shareholder, etc. related to the said consolidated corporation発音を聞く 例文帳に追加

一　前項第二号に規定する場合において、同号の連結法人が当該連結法人に係る国外支配株主等に支払う同号の債務の保証料 - 日本法令外国語訳データベースシステム

The requirements from the foreign countries were the guarantee of safety of the foreigners living in Japan and the severe punishment of the Japanese who was in charge of the incident, which meant the execution of TAKI.発音を聞く 例文帳に追加

諸外国側の要求は日本在留外国人の身柄の安全保証と当該事件の日本側責任者の厳重処罰、すなわち滝の処刑というものであった。 - Wikipedia日英京都関連文書対訳コーパス

To surely charge the correct transmission/reception of electronic contents (e-contents) between users and to guarantee that the quality of the e-contents is quality intended by a copyright holder.例文帳に追加

利用者間で電子コンテンツを正しく送受信した際に必ず課金をし、その際に電子コンテンツの品質は著作権者の意図する品質であることを保証する事を解決する。 - 特許庁

To accurately and rationally settle the charge for contents use according to the use state of the contents and to secure a guarantee for the secrecy of a user of a client computer, its installation place, etc.例文帳に追加

本発明はコンテンツ利用状況に応じてコンテンツ利用料を正確かつ合理的に決済することができ、さらにはクライアントコンピュータの利用者や設置場所等に関する匿名性についての保証を確保することができる。 - 特許庁

Therefore, in the case of using a credit card when paying a charge, the authentication of a credit card company is substituted for the confirmation of the person himself to guarantee the identity of the sender.例文帳に追加

そこで、料金を支払う時にクレジットカードを使用する場合は、クレジットカード会社の認証を本人確認に代用し送信者の身元を保証をする。 - 特許庁

To provide an elevator maintenance device capable of planning a maintenance work for an elevator by calculating a loss amount for a customer, and of calculating a maintenance charge in accordance with guarantee contents that the customer wishes.例文帳に追加

顧客の損失金額を算出して昇降機の保全作業を計画し、また顧客の望む保証内容に合わせて昇降機の保全料金を算出できる昇降機保全装置の提供。 - 特許庁

Further, in the system, fault history data are held in relation to the maker, model number and lot number, etc., of the attached equipment and device for the housing and an appropriate guarantee charge is calculated utilizing the data.例文帳に追加

さらには、付帯されている住宅用設備機器のメーカー、型番、ロット番号などに関連付けて故障履歴データを保持し、当該データを利用して適切な保証料金を算出するシステムを提供する。 - 特許庁

To provide a charged content providing system which can charge information without repeating troublesome operation such as the input of a password and guarantee the security of the information.例文帳に追加

パスワードの入力などの煩雑な操作を繰り返し行うことなく課金することができ、さらに情報のセキュリティーを確保することのできる有料コンテンツ提供システムを提供する。 - 特許庁

This toll road charge collecting system is composed of union members 1 as the truckload carriers, the cooperative business association 2, a road management institution 3, a banking institution 4, and a credit guarantee institution 5.例文帳に追加

輸送関連業者である組合員１と、事業協同組合２と、道路管理機関３と、金融機関４と、信用保証機関５と、から有料道路通行料金収納システム１１を構成する。 - 特許庁

To guarantee the data retention property of a programmable memory which stores data depending on the charge accumulated in a floating gate without being affected by mask misalignment, or the like.例文帳に追加

フローティングゲートの蓄積電荷量によりデータを記憶するプログラム可能なメモリのデータ保持特性を、マスク位置合わせずれなどの影響を受けることなく、保証する。 - 特許庁

The current quantity control circuit 50 includes a current temperature detecting circuit (PTC element, etc.), which moves to reduce the quantity of current when the quantity of current flowing to the battery 20 comes to the vicinity of the boundary value in a charge guarantee region capable of charging the battery 20.例文帳に追加

電流量制御回路５０は、電池２０に流れる電流量が、電池２０を充電することができる充電保証領域の境界値付近になると、電流量を低減させるように動作する電流温度検知回路（ＰＴＣ素子等）を含む。 - 特許庁

To provide a method for transaction through communication network, with which a free, active and regulated transaction can be provided between persons in charge without interposing a center while securing a bottom guarantee to easiness in the acquisition of various information and safety in the transaction and an economical base for operating and maintaining the center can be stably secured as well.例文帳に追加

多種多様な情報の入手容易性と取引の安全性に対する最低限の保証を確保しつつ、センターの介入のない自由で活発な、且つ節度のある当事者間の取引が実現でき、しかもセンターを運営維持するための経済的基盤も安定的に確保できる通信ネットワークを通じた取引方法を提供せんとするものである。 - 特許庁

To guarantee the validity of a charge rate in charging based on immediacy with the use of a reliable third party when a streaming content where an immediate distribution is required is sold by using a best-effort network where a scheme for securing communication quality does not exist and an average transmission speed is infinitely raised.例文帳に追加

通信品質を確保する仕組みが存在せず、平均的な伝送速度が限りなく向上されたベストエフォート型ネットワークを利用して、即時配信性が求められるストリーミングコンテンツを販売する際、即時性に基づいた課金を、信頼できる第三者を利用して請求料金の妥当性を保証する。 - 特許庁

To facilitate user registration to a maker of personal or corporation's property such as household electrical appliances, facilitate issuing and updating of its accompanying a written guarantee, realize an ownership database enabling assets management, and simultaneously quickly and surely provide information on a maker' person in charge of manufacturing.例文帳に追加

家電等の個人または法人の所有品のメーカーに対するユーザ登録を容易にするとともに、それに付随する保証書の発行、更新等を容易にし、さらに資産管理も可能なオーナーシップデータベースを実現し、同時にメーカーの製造者責任に関する迅速かつ確実な情報提供を可能にする。 - 特許庁

(A) Trade name of the firm; (B) The fact that the firm is a financial instruments firm15 and its registration number; (C) The breakdown and total of the commission, trust charge, expenses and other consideration (except the consideration for securities or rights relating to derivatives, etc.) payable by customers for the relevant transactions, the maximum amount thereof, or its calculation method; (D) In the case of transactions that require the deposit of consignment guarantee money, the amount thereof and its calculation method; (E) If there is a risk of loss exceeding the amount of consignment guarantee money in a derivatives transaction, etc., that fact and the ratio of the transaction amount of such derivative transaction, etc. to the amount of consignment guarantee money (if calculation of such ratio is impossible, that fact and the reasons thereof); (F) If there is a risk of loss arising directly from such indicators as the interest rate, exchange rates or stock index, such indicators and the fact that fluctuation thereof may result in loss, and the reasons thereof; (G) If there is a risk of loss as referred to in the preceding item that exceeds the amount of consignment guarantee money, the indicator(s) which may directly lead to such loss, the fact that there is a risk of such loss, and the reasons thereof; (H) In regard to over-the-counter derivative transactions such as foreign exchange margin trading, where there is a difference between the selling price and buying price indicated by a financial instruments firm, etc., that fact; (I) Disadvantageous facts for customers in relation to other important matters; and (J) If the firm is a member of the Financial Instruments Firms Association, that fact and the name of the specific association.発音を聞く 例文帳に追加

①業者の商号②金融商品取引業者等である旨及び登録番号③手数料、信託報酬、費用その他顧客が当該取引につき支払うべき対価（有価証券の対価やデリバティブなどの権利の対価を除く）の種類ごと及び合計の金額、金額の上限又は計算方法④委託保証金を預託すべき取引については委託保証金の額又はその計算方法⑤デリバティブ取引等で損失が委託保証金を上回る可能性がある場合には、その旨及び当該デリバティブ取引等の額の委託保証金に対する比率（計算できない場合にはその旨及びその理由）⑥金利、為替相場、株価指数等の指標を直接の原因として損失が生じるおそれがある場合には、当該指標とその変動により損失が生じるおそれがある旨及びその理由⑦前号の損失が委託保証金の額を上回るおそれがある場合には、かかる損失のおそれを生じさせる直接の原因となる指標、かかる損失が生じるおそれがある旨及びその理由⑧外国為替証拠金取引のような店頭デリバティブ取引について、金融商品取引業者等が表示する金融商品の売付け価格と買付け価格に差がある場合にはその旨⑨その他重要な事項について顧客の不利益となる事実⑩業者が金融商品取引業協会に加盟している場合にはその旨及び協会名 - 経済産業省

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item発音を聞く 例文帳に追加

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item発音を聞く 例文帳に追加

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(5) A Money Lender shall not, when concluding a loan contract, require the counterparty or the person who intends to be the counterparty to the loan contract to conclude a contract for Security Measures for Performance of Obligations (meaning guarantees, insurance, and other measures specified by a Cabinet Office Ordinance as being similar thereto which are arranged for the purpose of securing performance of obligations under the contract; hereinafter the same shall apply in this paragraph) (limited to contracts covering a portion of the amount which is to be invalid under Article 8 of the Interest Rate Restriction Act, given that said provisions are applied by deeming that the amount of money paid as consideration for the Security Measures for Performance of Obligations is a guarantee charge provided for in that Article) with a person who is engaged in the business of Security Measures for Performance of Obligations on a regular basis, as a condition for concluding said loan contract.発音を聞く 例文帳に追加

５　貸金業者は、貸付けに係る契約の締結に際し、その相手方又は相手方となろうとする者に対し、債務履行担保措置（当該契約に基づく債務の履行を担保するための保証、保険その他これらに類するものとして内閣府令で定めるものをいう。以下この項において同じ。）に係る契約（当該債務履行担保措置の対価として支払われる金銭の額が当該金銭の額を利息制限法第八条第一項に規定する保証料の額とみなして同条の規定を適用したときに同条の規定により無効とされることとなる部分を含むものに限る。）を、債務履行担保措置を業として営む者と締結することを当該貸付けに係る契約の締結の条件としてはならない。 - 日本法令外国語訳データベースシステム

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."発音を聞く 例文帳に追加

９　法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム