retirement assetsとは 意味・読み方・使い方

The loss accompanying removal of fixed assets is appropriated for loss on retirement of fixed assets.例文帳に追加

固定資産の撤去に伴う損失は固定資産除去損に計上される。 - Weblio英語基本例文集

This resulted in countermeasures for unemployment for the younger generation, cost reduction through retirement of the older workers for the employers, and an increase in pension assets for the elderly.例文帳に追加

これは若年層には失業対策、使用者には高齢労働者の引退によるコスト削減、高齢者には年金資産の増大を意味していた。 - 経済産業省

Another problem is cases where the assets which had been pledged heretofore are, with the retirement of the manager, received by a person who has no connection with management.例文帳に追加

さらに問題となるのが、従来提供されていた担保資産が、経営者の引退に伴い経営と関係ない者に譲受されるケースである。 - 経済産業省

According to the Succession Questionnaire, approximately 0.6% of all respondents among SMEs whose proprietors were aged 55 or over that responded that they wanted to “exit upon own retirement” due to having “no suitable successor” were financially capable of staying in business (i.e., they did not have more debts than assets) (Fig. 3-2-1).発音を聞く 例文帳に追加

「承継アンケート」によれば、経営者が55歳以上の中小企業の中で、回答者全体を100％としたとき、「適当な後継者がいない」ために「自分の代で廃業したい」と回答した企業のうち財務的には経営継続可能（債務超過以外）なものが約0.6％あった（第3-2-1図2）。 - 経済産業省

The average household budget of workers' households is in the black, while elderly non-working households maintain their livelihood partly by dipping into financial assets. This fact indicates a lifestyle in which people secure income by working as long as they can work and, after retirement, live mainly on their pensions, while using their savings (Charts 2-3-3 and 2-3-5).例文帳に追加

勤労者世帯の家計収支は平均で見ると黒字だが、高齢無職世帯では一部金融資産の取り崩しで対応しており、働ける期間は働くことによって所得を確保し、引退後は年金を中心に貯蓄もいかしながら 生活するという姿がうかがえる（図表2－3－3、図表2－3－5）。 - 厚生労働省

Article 61-2 The provisions of Article 40 (Matters to Be Entered in Interim Return Forms for Retirement Pension Funds) and Article 41 (Matters to Be Entered in Final Return Forms for Retirement Pension Funds) shall apply mutatis mutandis to the case of applying the provisions of Part II, Chapter II, Section 3 (Filing of Returns and Payment of a Domestic Corporation's Corporation Tax on Retirement Pension Funds) of the Act as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment) of the Act. In this case, the term "The name of its representative" in Article 40, paragraph (1), item (ii) and Article 41, paragraph (1), item (ii) 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."発音を聞く 例文帳に追加

第六十一条の二　第四十条（退職年金等積立金中間申告書の記載事項）及び第四十一条（退職年金等積立金確定申告書の記載事項）の規定は、法第百四十五条の五（申告及び納付）において準用する法第二編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定を適用する場合について準用する。この場合において、第四十条第一項第二号及び第四十一条第一項第二号中「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

(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