revenue reserve amountとは 意味・読み方・使い方

(ix) Article 53 (Reserve for Loss on Goods Unsold) of the Act: The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan (excluding inventory assets pertaining to sales on a deferred payment basis prescribed in Article 65(3) (Sales on Deferred Payment Basis, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the said Article have been applied regarding the amount of revenue and expenses thereof).発音を聞く 例文帳に追加

九　法第五十三条（返品調整引当金）　同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。 - 日本法令外国語訳データベースシステム