prior yearとは 意味・読み方・使い方

(i) a projected balance sheet and projected income statement for the prior fiscal year;発音を聞く 例文帳に追加

一直前事業年度の予定貸借対照表及び予定損益計算書 - 経済産業省

(i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation発音を聞く 例文帳に追加

一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(i) A business year within ten years prior to the merger prescribed in Article 68-92(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split of the said split corporation発音を聞く 例文帳に追加

一　適格合併に係る被合併法人の法第六十八条の九十二第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該連結法人の各連結事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

Prior to this, from March of the same year to January of the next year, OKASUGA no Otsugu gave lectures on "Gyochukokyo" to the 12-year-old Emperor Seiwa.発音を聞く 例文帳に追加

また、これに先立って同年2月から12月にかけて、大春日雄継によって当時12歳の清和天皇に対して『御注孝経』の講義が行われている。 - Wikipedia日英京都関連文書対訳コーパス

However, it is usually considered that the explanation of not-performing sufficient assessment procedures for a certain part of the internal controls due to unavoidable circumstances could only be used when that situation occurred immediately prior to the fiscal year end date. This revision gives an example of the "second half of the fiscal year" as the period in which "unavoidable circumstances" occurred, but if found to be rational, the "unavoidable circumstances" do not always have to have occurred in the "second half of the fiscal year."発音を聞く 例文帳に追加

今回の改訂においては、「やむを得ない事情」の生じた時期として「下期」を例示するとともに、合理性が認められる場合には、「下期」に限られないとした。 - 金融庁

The specialized disclosure report on Form SD shall cover a calendar year, regardless of the registrant’s fiscal year, and be due annually on May 31 for the prior calendar year.例文帳に追加

FormSDによる特定開示報告書は、登録者の会計年度にかかわりなく、暦年を対象とし、毎年、前年について5月31日までに提出しなければならない。 - 経済産業省

Article 151 (1) The amount of Levy to be collected from each medical insurer pursuant to the provisions of paragraph (1) of the preceding Article shall be the amount of estimated Levy in said fiscal year, however, provided that when the amount of estimated Levy of the year prior to the first preceding fiscal year exceeds the fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by deducting the total amount of said exceeding amount and the Adjustment amount pertaining to said exceeding amount from the amount of estimated Levy of said year, and when the amount of estimated Levy of the year prior to the first preceding fiscal year is deficient with regard to the amount of fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by adding the amount of estimated Levy of said year to the total amount of said amount of deficit and the Adjustment amount pertaining to said amount of deficit.発音を聞く 例文帳に追加

第百五十一条　前条第一項の規定により各医療保険者から徴収する納付金の額は、当該年度の概算納付金の額とする。ただし、前々年度の概算納付金の額が前々年度の確定納付金の額を超えるときは、当該年度の概算納付金の額からその超える額とその超える額に係る調整金額との合計額を控除して得た額とするものとし、前々年度の概算納付金の額が前々年度の確定納付金の額に満たないときは、当該年度の概算納付金の額にその満たない額とその満たない額に係る調整金額との合計額を加算して得た額とする。 - 日本法令外国語訳データベースシステム

Article 153 The mount of fixed Levy as set forth in the proviso of Article 151, paragraph (1), shall be the amount obtained by multiplying the number of Secondary Insured Persons pertaining to said medical insurer in the year prior to the first preceding fiscal year that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, by the amount obtained as a result of dividing the total amount of the Amount Subject to Medical Insurance Premium Payment and Amount Subject to Medical Insurance Premium Payment for Long-Term Care Prevention Project in all Municipalities in the year prior to the first preceding fiscal year, by the total number of Secondary Insured Persons pertaining to all medical insurers the year prior to the first preceding fiscal year that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare.発音を聞く 例文帳に追加

第百五十三条　第百五十一条第一項ただし書の確定納付金の額は、前々年度におけるすべての市町村の医療保険納付対象額及び介護予防事業医療保険納付対象額の総額を厚生労働省令で定めるところにより算定した前々年度におけるすべての医療保険者に係る第二号被保険者の総数で除して得た額に、厚生労働省令で定めるところにより算定した前々年度における当該医療保険者に係る第二号被保険者の数を乗じて得た額とする。 - 日本法令外国語訳データベースシステム