permanent assetsとは 意味・読み方・使い方

Permanent assets are not subject to depreciation.例文帳に追加

永久資産は減価償却の対象ではない。 - Weblio英語基本例文集

Since February 2012, Trinidad and Tobago demonstrated progress in improving its AML/CFT regime, including by appointing a permanent director for its financial intelligence unit and adopting procedures to identify and freeze terrorist assets.発音を聞く 例文帳に追加

2012年 2月以降同国は、金融情報機関の常任の長官の指名及びテロリスト資産を特定し凍結するための適切な手続きの採用を含む、資金洗浄・テロ資金供与対策体制の改善における進捗を示してきた。 - 財務省

(3) Where a foreign corporation listed in items (i) through (iii) of Article 141 of the Act does not manage the whole or part of the parent corporation's shares managed in a domestic business as assets pertaining to a business conducted in Japan or at any permanent establishments located in Japan, when receiving the issuance thereof, the foreign corporation shall be deemed to have managed the part that it does not actually manage among the said parent corporation's shares managed in a domestic business, as assets pertaining to a business conducted in Japan or at a permanent establishment located in Japan, at the time of the issuance and immediately thereafter have conducted acts listed in the items of the preceding paragraph.発音を聞く 例文帳に追加

３　法第百四十一条第一号から第三号までに掲げる外国法人が国内事業管理親法人株式の全部又は一部をその交付を受けた時に国内において行う事業に係る資産として管理しない場合又は国内の恒久的施設において管理しない場合には、当該国内事業管理親法人株式のうちその管理しない部分については、その交付の時に国内において行う事業に係る資産として管理し、かつ、国内の恒久的施設で管理した後、直ちに前項各号に掲げる行為を行つたものとみなす。 - 日本法令外国語訳データベースシステム

With respect to financial institutions other than insurance companies, a Contracting State may determine the amount of capital to be attributed to a permanent establishment by allocating the institution’s total equity between its various offices on the basis of the proportion of the financial institution’s risk-weighted assets attributable to each of them.発音を聞く 例文帳に追加

締約国は、金融機関（保険会社を除く。)に関して、その自己資本の額を当該金融機関の資産（危険の評価を考慮して算定した資産）のうちその各事務所に帰せられるものの割合に基づいて配分することにより、恒久的施設に帰せられる資本の額を決定することができる。 - 財務省

i) Immediately prior to the delivery to the transferee, the inventory assets to be delivered were located in Japan or managed through the business conducted in Japan by the individual who is the transferrer (meaning a business conducted by the individual in Japan at any fixed places for conducting a business as prescribed in Article 164(1)(i) (Nonresidents Having Permanent Establishments in Japan) of the Act or a business prescribed in Article 164(1) (ii) or (iii) of the Act発音を聞く 例文帳に追加

一　譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である個人の国内において行なう事業（その個人の法第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同項第二号若しくは第三号に規定する事業をいう。）を通じて管理されていたこと。 - 日本法令外国語訳データベースシステム

(i) Immediately prior to the delivery to the transferee, the inventory assets to be delivered were located in Japan or managed through the business conducted in Japan by the corporation that is the transferrer (meaning a business conducted by the corporation in Japan at any fixed places for conducting a business as prescribed in Article 141(i) (Foreign Corporations Having Permanent Establishments in Japan) of the Act or a business prescribed in item (ii) or item (iii) of the said Article);発音を聞く 例文帳に追加

一　譲受人に対する引渡しの時の直前において、その引渡しに係るたな卸資産が国内にあり、又は譲渡人である法人の国内において行なう事業（その法人の法第百四十一条第一号（国内に恒久的施設を有する外国法人）に規定する事業を行なう一定の場所を通じて国内において行なう事業又は同条第二号若しくは第三号に規定する事業をいう。）を通じて管理されていたこと。 - 日本法令外国語訳データベースシステム

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.発音を聞く 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム