意味 | 例文 (11件) |
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意味・対訳 利子支払資金
「interest payment fund」の部分一致の例文検索結果
該当件数 : 11件
provide a fund for the redemption of principal or payment of interest発音を聞く 例文帳に追加
元金の償還、または利息の支払いのための資金を提供する - 日本語WordNet
iv) Liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc.: Liabilities owed to a foreign controlling shareholder, etc. (limited to those which can be the cause of payment of interest on liabilities, etc.) and liabilities owed to a fund provider, etc. that are specified by a Cabinet Order (limited to those which can be the cause of payment of interest on liabilities, etc.発音を聞く 例文帳に追加
四 国外支配株主等及び資金供与者等に対する負債 国外支配株主等に対する負債(負債の利子等の支払の基因となるものに限る。)及び資金供与者等に対する政令で定める負債(負債の利子等の支払の基因となるものに限る。)をいう。 - 日本法令外国語訳データベースシステム
b) The average balance of liabilities regarding the liabilities specified by a Cabinet Order prescribed in Article 66-5(4)(iv) of the Act owed to a fund provider, etc. (limited to the liabilities regarding those whose interest is included in the taxable income of a person who is to receive payment of the said interest発音を聞く 例文帳に追加
ロ 資金供与者等に対する法第六十六条の五第四項第四号に規定する政令で定める負債(当該負債の利子が当該利子の支払を受ける者の課税対象所得に含まれるものに係るものに限る。)に係る平均負債残高 - 日本法令外国語訳データベースシステム
b) The average balance of liabilities regarding the liabilities specified by a Cabinet Order prescribed in Article 68-89(4)(iv) of the Act owed to a fund provider, etc. (limited to the liabilities regarding those whose interest is included in the taxable income of a person who is to receive payment of the said interest発音を聞く 例文帳に追加
ロ 資金供与者等に対する法第六十八条の八十九第四項第四号に規定する政令で定める負債(当該負債の利子が当該利子の支払を受ける者の課税対象所得に含まれるものに係るものに限る。)に係る平均負債残高 - 日本法令外国語訳データベースシステム
It is necessary to pay attention to the point that even transactions whereby no fund directly falls to the other party, such as paying-in of interest on a deposit, may fall under payment under the Foreign Exchange Act and thus require permission. In addition, does the institution comply with the conditions attached to the permission, if any?発音を聞く 例文帳に追加
また、許可に条件が付されている場合には、当該条件を遵守しているか。預金利息の入金等資金が相手方に直接渡らない場合であっても、外為法上は支払に該当し許可を要する場合があるので注意を要する。 - 財務省
The project management system 1 transmits data of a request for executing beneficial interest in trust transfer processing of fund deposited to an account in trust to the trust management system/payment and settlement system 3 on the basis of ultimate decision data transmitted from another device of the customer system 2.例文帳に追加
プロジェクト管理システム1は、顧客システム2の他の装置から送信された最終意思データに基づいて、信託口座に入金された資金の信託受益権移転処理の実行要求のデータを信託管理システム/資金決済システム3に対して送信する。 - 特許庁
Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.発音を聞く 例文帳に追加
第六十六条の五 内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、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の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額(法人税法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債(負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。)に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、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
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「interest payment fund」の部分一致の例文検索結果
該当件数 : 11件
Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.発音を聞く 例文帳に追加
第六十八条の八十九 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、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の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債(負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。)に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、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
(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):発音を聞く 例文帳に追加
一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等(法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十五項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金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
(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b):発音を聞く 例文帳に追加
一 イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等(法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十四項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金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
As you know, the Financial Stability Plan, which was announced last week, on February 10, called for implementing capital injection after determining losses and conducting stress tests; establishing a joint public-private investment fund that will purchase non-performing loans, thus separating the risk of losses arising in the future from banks’ balance sheets; expanding the size of the FRB’s (Federal Reserve Board’s) lending program that uses asset-backed securities as collateral; and introducing a rescue package for borrowers, including requesting participation in measures to mitigate housing foreclosures, relaxing the criteria for participation in the housing loan refinancing program and reducing interest payment burdens so as to assist mortgage loan borrowers.発音を聞く 例文帳に追加
今回の、先週10日に発表された金融安定化策はご案内のとおり、資本注入に際しては損失の確定やストレス・テストをした上で行うといった考え方や、官民共同出資による不良資産買取りファンドを設け、これによって将来の損失発生リスクを切り離すといったこと、それからFRB(連邦準備制度理事会)による資産担保証券等を担保とした融資制度の規模の拡大、そしていわば借り手対策として差押えの軽減策への参加要請とか住宅ローン借換えプログラムへの参加要件の緩和、金利支払いの軽減等による住宅ローン借り手支援策といったパッケージ、これが四つめの柱として挙がっているということだと思います。 - 金融庁
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意味 | 例文 (11件) |
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