sales and profits for the business termとは 意味・読み方・使い方

(xiv) 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 the relevant business prescribed in the said paragraph which a foreign corporation conducts in Japan (excluding inventory assets pertaining to long-term installment sales, etc. prescribed in Article 63(6) (Long-term Installment Sales, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or the main clause of paragraph (2) of the said Article have been applied regarding the amount of profits and expenses thereof) and each business year prescribed in Article 53(1) of the Act shall not include the foreign corporation's business year abolishing domestic business;発音を聞く 例文帳に追加

十四　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、外国法人が国内において行う同項に規定する対象事業に係る棚卸資産（法第六十三条第六項（長期割賦販売等）に規定する長期割賦販売等に係る棚卸資産で、その収益の額及び費用の額につき同条第一項本文又は第二項本文の規定の適用を受けたものを除く。）の販売に限るものとし、法第五十三条第一項に規定する各事業年度には、外国法人の国内事業終了年度は、含まれないものとする。 - 日本法令外国語訳データベースシステム