「おろしうりがいしゃ」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

商社をはじめとした卸売業の現地子会社の経常利益と国内の卸売業の経常利益の推移を比較すると、両者は連動した動きをしていることが分かる（第3-3-4-10 図）。例文帳に追加

Comparing the trend of the ordinary income of overseas subsidiaries with the consolidated ordinary income of their parent company in the wholesale sector including trading companies, we find that both of them move relative to one another (Figure 3-3-4-10). - 経済産業省

このため、流通改善を中心に、政府としても関係者の合意を得ながら卸売業者全体の取組を支援していくことが重要である。例文帳に追加

Consequently, it is important for the government to support the efforts of the entire wholesale distributors with the agreement from relevant parties, focusing on the improvement of distribution. - 厚生労働省

さらに、このうち主として医薬品の卸売業を営む事業者は（社）日本医薬品卸業連合会（卸連）加盟128社（2006年度末）と、主として後発医薬品を扱う小規模の、日本ジェネリック医薬品販社協会加盟 64社（2007年 1 月現在）であると考えられる。例文帳に追加

Moreover, those who make wholesaling of mainly pharmaceutical products are 128 companies admitted in the Federation of Japan Pharmaceutical Wholesalers Association (at the end of 2006) and 64 small-scale companies admitted in the Japan Generics Distribution Associations mainly dealing with generics (as of January 2007). - 厚生労働省

製造業では、製造部門のみならず、卸売やサービス等の非製造部門の機能を担う子会社が増加している。例文帳に追加

In the manufacturing sector, subsidiaries that assume functions of not only a manufacturing division but also a non-manufacturing division, such as wholesales, services, etc., are on the increase. - 経済産業省

前記バックナ９内に土砂が満杯となると土砂重量等によって台車７が荷下し位置に走行し、バックナ９を取り外しすると台車７がウエイト１４の重量で荷積位置に移動するようにする。例文帳に追加

When earth and sand are filled up in the backner 9, the carriage 7 travels to the cargo unloading position by weight of earth and sand or the like, and when removing the backner 9, the carriage 7 moves to the cargo loading position by weight of the weight 14. - 特許庁

積載されたトレイの倒壊や落下を効果的に防止するとともに、トレイの積み下ろし作業の効率がよいトレイ搬送台車を提供すること。例文帳に追加

To provide a tray carriage which effectively prevents a loaded tray from being collapsed or dropped, and has the favorable efficiency of the unloading work of the tray. - 特許庁

高重量の物品の積み降ろしを比較的容易に行うことができるようにした物品の運搬用台車を提供することにある。例文帳に追加

To provide a carriage for transportation of an article capable of comparatively easily carrying out loading and unloading of the heavy article. - 特許庁

片山畜産食肉株式会社（佐賀県、従業員数36名）は、1973年設立の精肉加工卸売業者。例文帳に追加

NK Foods, Co., Ltd. is a meat processing wholesaler with 36 employees established in 1973and located in Saga Prefecture. - 経済産業省

ボランタリーチェーンの仕組みを活用し、中山間地域の中小小売店・食堂・病院へ共同で配送することで商品安定供給のサポートを卸売会社や日販品製造販売会社が行い、当該地区に住む高齢者への商品販売の安定化、社会インフラの強化に貢献している。例文帳に追加

Making use of the retailers. cooperative model, wholesalers, manufacturers and retailers of daily goods provide support for the stable supply of products through co-operative delivery to small and mid-sized retailers, eateries and hospitals in mountainous areas.  - 経済産業省

いろは合名会社社長、東京家畜市場会社（屠場）理事、東京諸畜売肉商（肉卸問屋）組合頭取、東京博善株式会社（火葬場）社長、東京本芝浦鉱泉株式会社（温泉つき割烹旅館）社長、日本麦酒醸造会社（ヱビスビール）社長、東京商業会議所議員、日本商家同志会顧問、芝区議会議員、東京市議会議員、東京府議会議員。例文帳に追加

He held the following positions: president of Iroha Gomei Kaisha, Director of Tokyo Cattle Market Company (butcher house); Chief of Tokyo meat sellers association (whole sale meat sellers); president of Tokyo Hakuzen Company Ltd., (crematory); president of Tokyo Shibaura Kosen Company Ltd. (Japanese - style hotel with restaurant, equipped with in-house hot springs); president of Japan Beer Company Ltd. (Ebisu Beer); councilor of Tokyo Chamber of Commerce; advisor to Japan Businessman's Association; elected representative to Shiba Ward; city council member of Tokyo City Assembly; council member to Tokyo Prefectural Assembly.  - Wikipedia日英京都関連文書対訳コーパス

本発明は傾斜を持っている切妻屋根上の積雪を、人力以外の動力を使うことなく屋根に上らず地上で安全に雪降ろしを可能とさせる操作が簡単な雪降ろし装置である。例文帳に追加

A drum for storing a snow sliding sheet 2 is installed on the roof, and when fresh snow turns into snow coverage, the snow sliding sheet is slipped into a lower part of the snow coverage from the storage drum 1 and advanced to the eaves. - 特許庁

一方、小売業・卸売業といった業種は、近年においても開業率と廃業率の差があまりなく、企業の新陳代謝が行われているため若年層世代の割合が比較的多いことが見てとれる（第3-2-34図）。例文帳に追加

In the retail and wholesale trades, on the other hand, the still small gap between the entry and exit rates in recent years, indicating a healthy turnover of enterprises, has resulted in a comparatively high proportion of employment of younger workers (Fig. 3-2-34). - 経済産業省

簡単な構造で、荷箱を傾斜させることなく粉粒体を円滑に荷卸しすることができると共に、車体重量を軽減し、荷箱の容積を拡大した粉粒体荷卸し装置を提供するものである。例文帳に追加

To provide a powder and granular material unloading device in a simple structure, which smoothly unloads a powder and granular material without inclining a cargo box, and expands the volume of the cargo box by reducing vehicle body weight. - 特許庁

製造業と卸売・小売業とに分けてみると、こうした一般的な傾向は共通しているが、製造業の場合従業者数 5,000 人以上の企業では 80%以上が海外子会社を保有しているのに対し、卸売・小売業ではこうした大企業でも 20～30%に止まっている。例文帳に追加

By manufacturer and wholesaler/retailer, such general trend is common to both manufacturers and wholesalers/retailers but more than 80% of manufacturing enterprises with 5,000 or more employees have overseas subsidiaries while for wholesalers/retailers the share of even such large enterprises having overseas subsidiaries remain at only 20% to 30% - 経済産業省

サービス業、卸売・小売業・飲食店をはじめとする多くの産業で非正規雇用労働者が増加し、非正規雇用労働者比率が上昇したが、今後は、正社員比率を高める企業の割合が非正社員を高める企業の割合を上回っている。例文帳に追加

Most of the non-regular employees are fixed-term contract employees, and it is expected that more employees will move from fixed-term employment to permanent (or non-fixed term) employment. From the viewpoint of active participation of human resources at companies, and from the viewpoint of securing more stable employment for non-regular workers, we should focus on the "diversified ways of working." - 厚生労働省

積載台車へのガラス板の積み込み及び積み降ろし時に吸着パッドまたはこれに準じる部材の使用を不要として、積載台車へのガラス板の収納効率の向上及び作業能率の改善を図ると共に、ガラス板の品位の阻害を抑制する。例文帳に追加

To eliminate the need for using vacuum pads or other members equivalent thereto for loading and unloading glass plates to and from a glass plate carrier, thereby improving the glass plate storage efficiency of the glass plate carrier and its working efficiency while suppressing the degradation of the glass plates. - 特許庁

一方、中小企業の正社員全体が属する業種の構成と比べると、製造業、建設業、卸売・小売業の比重は低くなっているものの、これらの業種が、大企業の平均賃金を上回る中小企業の正社員の多くを占めている。例文帳に追加

On the other hand, compared to the industry composition of all permanent employees of SMEs, the ratio of manufacturing, construction, wholesale and retail is lower, while the majority of permanent SME employees with a higher wage level than the average wage level of permanent large enterprise employees belong to these industries. - 経済産業省

第１に、ガソリンスタンド等の傾斜した地面上において、傾斜の上位側から荷卸しした場合、下位側の分岐配管内における残液の発生が少量に抑えられ、第２に、しかもこれが簡単容易に実現される、タンクローリを提案する。例文帳に追加

To provide a tank lorry wherein when oil is discharged from an upper side of the inclined surface of land on the inclined ground of a filling station or the like, the quantity of oil remaining within a branch pipe on the lower side can be reduced by a simple method. - 特許庁

有限会社ディ・シィ・ディは、主として島根県を営業エリアとする日用品を取り扱う卸売業及び製造業が結束して商品の共同配送事業を行い、加盟企業の生産性の向上や経営の合理化を図るために設立された共同出資の物流会社である。例文帳に追加

DCD Ltd. is a distribution company established as a joint venture, with Shimane Prefecture as its primary sales area and a business model combining wholesale, manufacturing and joint shipping of daily necessities. This business model helps streamline and boost the productivity of affiliated companies.  - 経済産業省

二　資本金の額又は出資の総額が一億円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であって、卸売業（第三号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの例文帳に追加

ii) Any corporation whose amount of stated capital or the total amount of capital contribution is 100,000,000 yen or less and any corporation or individual whose number of regular employees is 100 or less, the main business of which is classified as wholesale business (excluding the business types specified by the Cabinet Order set forth in item (iii)  - 日本法令外国語訳データベースシステム

二　資本金の額又は出資の総額が一億円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であって、卸売業（第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの例文帳に追加

(ii) a company whose amount of capital or the total amount of contributions in which is not more than one hundred million yen or a company or an individual that hires not more than one hundred full-time workers, whose principal business falls under the category of the wholesale industry (excluding industries specified by a Cabinet Order set forth in item (v));  - 日本法令外国語訳データベースシステム

二　資本の額又は出資の総額が一億円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であつて、卸売業（第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの例文帳に追加

(ii) Any corporation whose amount of capital or total amount of contribution is not more than one hundred million yen and any corporation or individual whose number of regular employees is not more than one hundred, which operates as its principal business, business belonging to wholesale business (excluding the lines of businesses provided for by a Cabinet Order pursuant to item 5);  - 日本法令外国語訳データベースシステム

二 資本金の額又は出資の総額が一億円以下の会社及び常時使用する従業員の数が百人以下の会社であって、卸売業（第五号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの例文帳に追加

(ii) Any company whose amount of stated capital or total amount of capital contribution is 100,000,000 yen or less and any company whose number of regular employees is 100 or less, the main business of which is classified as wholesale business (excluding the business types prescribed by the Cabinet Order set forth in item (v));  - 経済産業省

非正社員では、電気・ガス・熱供給・水道業（62.9%）、医療，福祉（60.7%）、教育，学習支援業（59.5%）などで高く、建設業（12.7%）、不動産業（16.5%）、卸売・小売業（18.8%）などで低い。例文帳に追加

For non-regular employees, the proportions were as follows; Electricity, gas, heat supply and water (62.9%), Medical, and health care and welfare (60.7%), Education, learning support (59.5%) and so on were high, whereas Construction (12.7%), Real estate (16.5%), Wholesale and retail trade (18.8%) and so on were low. - 厚生労働省

積み下ろしが容易で搭載可能な円筒部材の幅の自由度が大きく搭載効率が良い簡単な構造の円筒部材運搬台車を安価に供する。例文帳に追加

To provide a cylindrical member carrying truck in which loading/ unloading are easy, the degree of freedom of the width of a cylindrical member to be mounted is large, the mounting efficiency is excellent and the structure is simple. - 特許庁

キャスター車輪の固定作業及び解除作業が不要であり、かつ台車全体及び積載した貨物の移載（載せ降ろし）が不要であり、積載した貨物をそのまま円滑に搬送して能率よく検査できるキャスター車輪付き運搬台車用のＸ線検査装置を提供する。例文帳に追加

To provide an X-ray inspection device for a carriage with a castor wheel capable of dispensing with fixing work and releasing work for the castor wheel, capable of dispensing with transfer (loading an unloading) for the whole carriage and a loaded cargo, and capable of conveying smoothly the loaded cargo, as it is, to be inspected. - 特許庁

業種別でみると、正社員では、電気・ガス・熱供給・水道業（73.3%）、医療，福祉（69.7%）、金融・保険業（69.3%）などで高く、運輸業（47.6%）、卸売・小売業（49.7%）で低い。例文帳に追加

By industry, the proportions were as follows; Electricity, gas, heat supply and water (73.3%), Medical, and health care and welfare (69.7%), and Finance and insurance (69.3%) were high, whereas Transport (47.6%) and Wholesale and retail trade (49.7%) were low - 厚生労働省

市販用については、従来は、調査捕鯨の実務を委託されている日本共同船舶株式会社を通じ、各都道府県の中央卸売市場での販売などが行われてきた。例文帳に追加

Formerly, the whale meat for commercial use was sold at the central wholesale market of each prefecture through Nihon-kyodo-senpaku-kabushikikaidha (literally, Japan joint ship Co., Ltd.) where the actual jobs related to the scientific whaling was entrusted.  - Wikipedia日英京都関連文書対訳コーパス

兵庫県神戸市の神戸電子パーツ株式会社（従業員数8名）は、設備機器用の保守電子部品・各種現場計測器・工具等を取り扱う卸小売業者である。例文帳に追加

Kobe Electronics Parts Co., Ltd. is a wholesale and retail business with eight employees located in Kobe City, Hyogo Prefecture, which handles electronic parts for maintenance, measuring devices, and tools. - 経済産業省

(1)にいう情報は，その内容を次のとおりとすることができる: 名称及び宛先であって，生産者，販売者，供給者及び以前にその製品又はサービスを保有していたそれ以外の者，並びに卸売又は小売の販売者と推定される者に関するもの, 生産，引渡，受領又は注文された数量，及びその製品又はサービスから生じた売上げに関する情報例文帳に追加

The information referred to in paragraph (1) may comprise: (i) the names and addresses of the producers, distributors, suppliers and any other persons who have previously been in possession of the products or services, as well as the supposed wholesale or retail distributors; (ii) information about the quantities that have been produced, delivered, received or ordered, as well as the proceeds from such products or services.  - 特許庁

新潟県柏崎市の株式会社小竹食品（従業員8名）は食品の卸売業を営んでいるが、自社ホームページの作成や検索エンジン最適化対策（SEO）を通じ、Webサイトによる笹団子の売上で新たな需要を取り込むことに成功し、年商9千万円を見込んでいる。例文帳に追加

Odake Syokuhin Ltd. (eight employees) of Kashiwazaki City in Niigata Prefecture is an enterprise operating in the wholesale food trade. By creating a company homepage and performing search engine optimization (SEO), website sales of sasa-dango (bamboo leaf-wrapped rice cakes) have succeeded in capturing new demand, with the company anticipating an annual turnover of 90 million yen. - 経済産業省

したがって、資材支持装置６を操作して資材４との係合を解除するだけで、台車５からローラーコンベア手段７の側に資材４を載せ替えることができ、チェーンブロックなどを使って荷下ろしをする場合に比べて手間や時間が掛からず、効率的に作業を行うことができる。例文帳に追加

Consequently, the construction materials 4 can be transferred onto a side of the roller conveyor means 7 from the carrier 5 by merely releasing engagement with the construction materials 4 by operating the construction material support device 6, required time and labor can be reduced more when compared with a case where they are unloaded by using a chain block, and the unloading work can be efficiently performed. - 特許庁

荷物Ｂの受取り場所と荷物Ｂの荷下ろし場所との間に敷設されて分岐・合流が可能な走行軌道１と、この走行軌道１に沿って高速搬送する荷物搬送台車Ａと、この荷物搬送台車Ａが走行している状態で荷物Ｂを積込む荷物積込手段と、荷物Ｂの行き先に応じて適切なルートを選定するルート選定手段と、このルート選定手段で選定したルートに沿って搬送台車Ａを走行させる切換手段と、走行軌道１に沿って走行している搬送台車上の荷物Ｂを荷下ろし場所で下ろす荷下ろし手段とを具備して、搬送台車Ａに荷物Ｂをできる限り早い段階で積載して積換えることなく高速・確実な仕分けと搬送を実現する。例文帳に追加

Thereby, the baggage B can be loaded onto the carrier truck A in as early as possible stages and be certainly sorted and carrier at a high speed. - 特許庁

鳥取県米子市の株式会社ミヨシ産業（従業員118名・資本金3,000万円）は建材卸売業を営んでいるが、住宅の建築資材や設備等の販売も手がけ、最近では付加価値を高めるために木材のプレカット事業にも進出している。例文帳に追加

Miyoshi Sangyo Co., Ltd. (118 employees and capital of 30 million yen), of Yonago City in Tottori Prefecture, operates in the construction materials wholesale business, but is also involved in the sale of building materials and fixtures for housing, and has recently branched out into the precut lumber business in order to increase its value added. - 経済産業省

現地法人一社当たりの親会社への配当・ロイヤルティ等支払額の推移をみると、2004 年には製造業と非製造業で大きな格差がみられたが、その後非製造業の同支払額が拡大し、2010 年には製造業と卸売業がほぼ同じ水準となった他、サービス業や小売業の同支払額も着実に拡大していることが分かる。例文帳に追加

Looking at the payment of dividends/royalties, etc., to the parent company per overseas affiliate, there was a large gap between the manufacturing industry and non-manufacturing industry in 2004, but later, payment of the non-manufacturing industry increased, and in 2010, they were almost at the same level, and the payment of the service industry and retail industry has been steadily increasing. - 経済産業省

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of paragraph (1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]  - 日本法令外国語訳データベースシステム

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第一項各号に掲げる内国法人、当該特定外国子会社等に係る第六十八条の九十第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of Article 68-90(1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]  - 日本法令外国語訳データベースシステム

一　卸売業、銀行業、信託業、証券業、保険業、水運業又は航空運送業　その事業を主として当該特定外国子会社等に係る第四十条の四第一項各号に掲げる居住者、当該特定外国子会社等に係る第六十六条の六第一項各号に掲げる内国法人、当該特定外国子会社等に係る第一項各号に掲げる連結法人その他これらの者に準ずる者として政令で定めるもの以外の者との間で行つている場合として政令で定める場合例文帳に追加

(i) Wholesale business, banking business, trust business, securities business, insurance business, water transportation business or air transportation business: The case specified by a Cabinet Order in which the said specified foreign subsidiary company, etc. conducts business mainly with a person other than [1] a resident listed in each item of Article 40-4(1) who is related to the said specified foreign subsidiary company, etc., [2] a domestic corporation listed in each item of Article 66-6(1) that is related to the said specified foreign subsidiary company, etc., [3] a consolidated corporation listed in each item of paragraph (1) that is related to the said specified foreign subsidiary company, etc. or [4] any other person specified by a Cabinet Order as being equivalent to the persons mentioned in [1] to [3]  - 日本法令外国語訳データベースシステム

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

消費者の商品購入の会計ならびに消費が終了した時点で、消費者の購入した商品に関する情報、消費者に関する情報を、ＩＣタグ読み取り装置を具備した携帯電話もしくは携帯情報端末を用いてとりまとめ、情報配信会社、生産者、卸売業者、小売業者に送信することにより、上記の課題を解決することができる。例文帳に追加

The problem is solved by: collecting information on the commodity purchased by the consumer, information on the consumer by using a cellular telephone or a portable information terminal having an IC tag reader at a point of time completing the accounting of commodity purchase and the consumption of the commodity by the consumer; and transmitting the information to the information delivery company, the producer, the wholesaler, and the retailer. - 特許庁

そして、ＩＣタグ１２を貼付した当該間接副資材、工場用品又はその部品に係る情報を大規模総合商社７つまり卸売会社から得て各ユーザー１０、特にエンドユーザーの発注に応じてＩＣタグ１２を貼付した当該間接副資材、工場用品やその部品等を販売する販売代理店や販売会社８は、ＩＣタグ１２を貼付した間接副資材、工場用品やその部品に関し印刷物、特にカタログにしたものをデータとして保存するカタログデータベースを有し、例えば、Ａ社８ＡからＤ社８Ｄの４社すなわち複数社がある。例文帳に追加

The sales company 8 or the sales agency has a catalog database storing printed matter related the indirect sub material, the factory article or the component thereof stuck with the IC tag 12, especially cataloged printed matter as data. - 特許庁

二　国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:  - 日本法令外国語訳データベースシステム

また、事業規模が小規模で、比較的簡素な構造を有している組織等においては、経営者が直接行った日常的モニタリングの結果や監査役が直接行った内部統制の検証結果（例えば、棚卸の立会などの往査の結果をまとめた報告書等）を内部統制の実施状況の検証として利用するなど、効率的な運用状況の検討が可能な場合があることに留意する。例文帳に追加

Also keep in mind that for a smaller and less-complex organization, etc., there are situations in which efficient investigation of operations is possible. 　For example, to verify the implementation situation of internal controls, use the results of daily direct monitoring by the management, and results of internal controls verification by the external auditor (e.g. reports which summarize results of visiting audits such as onsite inspections of inventory).  - 金融庁

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent  - 日本法令外国語訳データベースシステム