retirement benefitsとは 意味・読み方・使い方

(a) Allowances for Retirement Benefits (which means allowances to be carried over as on the last day of a business year in the case where retirement lump-sum grants, retirement pension, and other similar benefits are paid to an employee after he/she has retired);発音を聞く 例文帳に追加

イ　退職給付引当金（使用人が退職した後に当該使用人に退職一時金、退職年金その他これらに類する財産の支給をする場合における事業年度の末日において繰り入れるべき引当金をいう。） - 日本法令外国語訳データベースシステム

A service cost is a value that is recognized as having occurred in the current term retirement benefits estimated value.例文帳に追加

勤務費用は、退職給付見込額のうち当期に発生したと認められる額のことだ。 - Weblio英語基本例文集

There are not many companies which have introduced the advanced payment system for retirement benefits.例文帳に追加

退職金の前払い制度を導入している企業はまだそれほど多くない。 - Weblio英語基本例文集

Article 12-5 (1) The right to receive insurance benefits shall not be affected by the retirement of the worker.発音を聞く 例文帳に追加

第十二条の五　保険給付を受ける権利は、労働者の退職によつて変更されることはない。 - 日本法令外国語訳データベースシステム

To provide a method of setting processing contents for the calculation of debt for retirement benefits and performing the calculation, wherein processing contents for recognition calculation (retirement benefit calculation) corresponding to several regulations can be set easily and the recognition calculation can be executed.例文帳に追加

種々の規程に応じた認識計算を容易に設定し実行可能な退職給付債務計算の処理内容設定及び計算方法を提供する。 - 特許庁

The system includes provisions for a reduced amount of pension benefits from a certain age, early retirement due to being certified as unable to work (disability pension), a pension system for long-term unemployed individuals, and provision of partial pension benefits under the condition of reduction in work hours, among other details.例文帳に追加

本制度の具体的内容としては、減額された年金の一定年齢からの支給、労働不能の認定による早期退職（障害年金）、長期失業者の年金化、労働時間の短縮を条件とした部分年金の支給等が挙げられる。 - 経済産業省

Furthermore, in response to early retirement, the Ministry of Social Affairs and Health raised the age at which people may receive pension benefits from age 58 to 60 in order to encourage the elderly to remain working as long as possible, and also amended the systems related to pensions by cutting down the unemployment insurance benefits, etc.例文帳に追加

さらに、社会保健省は、高齢者により長く職業生活を送ることを促すため、早期引退による年金の受給年齢を58歳から60歳に引き上げ、失業保険の切下げ等の年金関連制度の改正も行った。 - 経済産業省

38. In relation to notes to the financial statements in respect of leases, investment securities, retirement benefits and deferred taxes, the audit team only compared the figures in the notes to the summary sheets prepared by the client and failed to verify the appropriateness of the client-prepared sheet.発音を聞く 例文帳に追加

・ 連結財務諸表に工事契約に係る収益及び原価が計上されているにもかかわらず、その計上基準に関する注記が付されていないことを見落としている。 - 金融庁