「つみたてきん」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

３　金融商品取引業者が外国法人である場合における第四十六条の六第一項の規定の適用については、同項中「資本金」とあるのは「持込資本金」と、「準備金」とあるのは「国内の営業所又は事務所において積み立てられた準備金」と、「固定資産」とあるのは「国内の営業所又は事務所における固定資産」とする。例文帳に追加

(3) With regard to the application of Article 46-6(1) to cases where a Financial Instruments Business Operator is a foreign juridical person, the term "stated capital" in said paragraph shall be deemed to be replaced with "brought-in capital," and the term "reserve fund" in said paragraph shall be deemed to be replaced with "reserve fund set up in business offices or offices in Japan,"; and the term "fixed assets" in said paragraph shall be deemed to be replaced with "fixed assets for business offices or offices in Japan."  - 日本法令外国語訳データベースシステム

２　相互会社は、その定款において第二十三条第一項第七号に掲げる事項として、毎決算期に剰余金の処分を行う場合には、その対象となる金額として内閣府令で定める金額のうち、当該金額に一定の比率を乗じた額以上の額を、社員に対する剰余金の分配をするための準備金として内閣府令で定めるものに積み立てるべき旨を定めなければならない。例文帳に追加

(2) A Mutual Company shall, as the matters listed in Article 23, paragraph (1), item (vii), prescribe in its articles of incorporation that, where the company makes an appropriation of surplus for each accounting period, it shall set aside at least the amount obtained by multiplying the appropriable amount specified by a Cabinet Office Ordinance by a certain proportion as the reserve for distributing surplus to members pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

２　旧法の規定による相互会社に係るこの法律の施行の際現に存する旧法第六十三条第一項の準備金及び前項の規定によりなお従前の例によることとされる場合における同条第一項の準備金は、新法第五十四条の損失てん補準備金として積み立てられたものとみなす。例文帳に追加

(2) The reserve set forth in Article 63, paragraph (1) of the Former Act in existence at the time when this Act enters into force pertaining to a Mutual Company under the Former Act and the reserve set forth in paragraph (1) of that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside as the deficiency reserve set forth in Article 54 of the Current Act.  - 日本法令外国語訳データベースシステム

第四条　内国法人は、この法律により、法人税を納める義務がある。ただし、内国法人である公益法人等又は人格のない社団等については、収益事業を営む場合、法人課税信託の引受けを行う場合又は第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う場合に限る。例文帳に追加

Article 4 (1) A domestic corporation shall be liable to pay corporation tax pursuant to this Act; provided, however, that a corporation in the public interest, etc. or association or foundation without juridical personality, which is a domestic corporation, shall be liable only where it conducts a profit-making business, it accepts the position of trustee of a trust subject to corporation taxation or it performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Fund).  - 日本法令外国語訳データベースシステム

二　通則法第四十四条第二項の規定による繰越欠損金がある場合（同条第一項の規定による積立金及び同条第二項の規定による繰越欠損金のいずれもない場合を含む。）　貸付金の償還金で平成十五事業年度から平成十七事業年度までに償還されたものの合計額例文帳に追加

(ii) In the case where there is a loss carried forward as prescribed in Article 44, paragraph (2) of the Act on General Rules (including the case where there are neither reserve funds as prescribed in paragraph (1) of said Article nor a loss carried forward as prescribed in paragraph (2) of the said Article): The total reimbursement of loans that was made from the 2003 business year up to the 2005 business year.  - 日本法令外国語訳データベースシステム

２　旧法の免許を受けた保険会社に係るこの法律の施行の際現に存する旧法第八十四条第二項の準備金及び前項の規定によりなお従前の例によることとされる場合における同条第二項の準備金は、新法第百十二条第二項の大蔵省令で定める準備金として積み立てられたものとみなす。例文帳に追加

(2) The reserve set forth in Article 84, paragraph (2) of the Former Act in existence at the time when this Act enters into force pertaining to an Insurance Company Licensed under the Former Act or the reserve set forth in paragraph (2) of that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside as the reserve set forth in Article 112, paragraph (2) of the Current Act to be prescribed by an Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

２　旧法の免許を受けた保険会社に係るこの法律の施行の際現に存する旧法第八十六条の準備金及び前項の規定によりなお従前の例によることとされる場合における同条の準備金は、新法第百十五条第一項の価格変動準備金として積み立てられたものとみなす。例文帳に追加

(2) The reserve set forth in Article 86 of the Former Act in existence at the time when this Act enters into force pertaining to an Insurance Company Licensed under the Former Act and the reserve set forth in that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside as the price fluctuation reserve set forth in Article 115, paragraph (1) of the Current Act.  - 日本法令外国語訳データベースシステム

３　前項の規定により新法第百十五条第一項の価格変動準備金として積み立てられたものとみなされる旧法第八十六条の準備金の額が同項に規定する大蔵省令で定めるところにより計算した金額を超える部分の金額の決算上の処理について必要な事項は、大蔵省令で定める。例文帳に追加

(3) Where the amount of that reserve set forth in Article 86 of the Former Act which shall be deemed to have been set aside as the price fluctuation reserve set forth in Article 115, paragraph (1) of the Current Act pursuant to the provision of the preceding paragraph exceeds the amount set forth in Article 115, paragraph (1) of the Current Act to be calculated pursuant to the provisions of the applicable Ordinance of the Ministry of Finance, necessary matters in accounting for such excess amount for settlement purposes shall be prescribed by the Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

会員が小額貸出を望む場合、金融機関から貸出を受けることができるようにし、会員の加盟店利用実績に応じて会員のサイバー口座に積み立てられた金額で貸出金を代わりに返す機能を遂行する小額貸出モジュールと、小額貸出に必要なデータを提供する機能を遂行するデータベースとを含む。例文帳に追加

The retail financial system comprises; a small amount loan module which performs a function of enabling a member to borrow money from banking organs when wishing small-amount loan and repaying the loan with money saved at his or her cyber account in accordance with his or her purchase in members' shops; and a database which performs a function of providing data necessary for small-amount loan. - 特許庁

３　前二項の場合においては、清算保険会社等は、被保険者のために積み立てた金額、未経過期間（保険契約に定めた保険期間のうち、当該保険契約が解除され、又は効力を失った時において、まだ経過していない期間をいう。）に対応する保険料その他内閣府令で定める金額を保険契約者に払い戻さなければならない。例文帳に追加

(3) In the cases set forth in the preceding two paragraphs, the Liquidating Insurance Company, etc. shall refund to the Policyholder the amount of money reserved for the insured, any unearned premium (referring to the insurance premium paid for that Part of the period of insurance stipulated in an insurance contract which had not lapsed by the time when the insurance contract was cancelled or lost its effect) and any other amount of money specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

４　相互会社は、その決算の状況に照らしてやむを得ない事情がある場合には、前二項の規定にかかわらず、定款において、当該決算期における剰余金の処分に限り、第二項の内閣府令で定める金額に前項の内閣府令で定める比率を下回る比率を乗じた額を第二項の内閣府令で定める準備金に積み立てる旨を定めることができる。例文帳に追加

(4) Notwithstanding the provisions of the preceding two paragraphs, a Mutual Company may, where it faces unavoidable circumstances in light of the status of its settlement of account, prescribe in its articles of incorporation that, so far as the appropriation of surplus for the accounting period is concerned, the company shall set aside as the Reserves specified by a Cabinet Office Ordinance under paragraph (2) the amount obtained by multiplying the amount prescribed by a Cabinet Office Ordinance under paragraph (2) by a ratio which is smaller than that prescribed by a Cabinet Office Ordinance under the preceding paragraph.  - 日本法令外国語訳データベースシステム

三　当該連結法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額例文帳に追加

(iii) Payment of dividend of surplus, etc. to the said consolidated corporation or delivery of money or any other assets to the to the said consolidated corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery  - 日本法令外国語訳データベースシステム

三　当該居住者に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額例文帳に追加

(iii) Payment of dividend of surplus, etc. to the said resident or delivery of money or any other assets to the said resident by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery  - 日本法令外国語訳データベースシステム

三　当該内国法人に対する剰余金の配当等の支払又は法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その支払う剰余金の配当等の額又はその交付により減少することとなる利益積立金額に相当する金額例文帳に追加

(iii) Payment of dividend of surplus, etc. to the said domestic corporation or delivery of money or any other assets to the to the said domestic corporation by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the amount of dividend of surplus, etc. to be paid or the delivery  - 日本法令外国語訳データベースシステム

第百十七条の二　生命保険会社にあっては、保険契約者（再保険に係る保険契約者を除く。）は被保険者のために積み立てた金額につき、次に掲げる権利（再保険に係る権利を除く。）を有する者はその権利の額につき、それぞれ当該生命保険会社の総財産の上に先取特権を有する。例文帳に追加

Article 117-2 (1) In a Life Insurance Company, the Policyholders (excluding the holders of reinsurance policies) and the persons who have any of the following rights (excluding the rights pertaining to reinsurance) shall enjoy a statutory lien against the whole assets of the Life Insurance Company for the total amount of money paid for the insurers and for the amount of the relevant right, respectively:  - 日本法令外国語訳データベースシステム

ダイヤフラムの上側に設けられた少なくとも上下一対の電極５、６と、両電極５、６間に介装された少なくとも１層の圧電膜７とを含む厚み縦振動モード型の圧電共振子１であって、前記両電極は、複数の長尺状電極５２，６２とされて圧電膜７を間にして互いに上下で交差されている。例文帳に追加

The piezoelectric resonator 1 of a thickness longitudinal vibration mode type includes at least a pair of upper and lower electrodes 5, 6 arranged on the upper side of a diaphragm, and a piezoelectric film 7 of at least one layer, disposed between the electrode 5 and 6 which are plural electrodes 52, 62 of continuous length and vertically intersected to interpose the piezoelectric film 7. - 特許庁

本発明は、ファンドの総額及びファンド全体の補填金額に対するオプション部分の補填割合を示す標準リスク按分率などの諸条件に基づいて、ファンドから拠出する仮年間プレミアム積立額、オプションの最低入札価格及び予想最終獲得金額を算出する（Ｓ１２）。例文帳に追加

A temporary annual premium deposit, the minimum bid price and expected final acquisition sum of an option to be contributed from a fund are calculated based on various conditions such as a standard risk apportionment showing the total sum of a fund and the covering percentage of an option section for the covering sum of a whole fund (S12). - 特許庁

本発明は、インターネット等の通信回線で入手可能な情報をユーザが設定／目標とした日としての必要な時に必要な商品情報だけを提供するようにして、膨大な情報の中から効率的な商品の情報提供を行うことを図ることを目的とし、また、積立を行い商品を購入するといった行為を援助することを目的とする。例文帳に追加

To efficiently provide information on commodities from among numerous information by providing only required commodity information which can be obtained via a communication line like the Internet, when the information is required on a day set or determined as a target by a user and to help and the user reserve money to purchase commodities. - 特許庁

祖父母から孫へ、年間の贈与枠の範囲内で、長期間定額の積立によって為される贈与を投資信託で運用処理するメインフレーム１と、投資信託の運用状況を、祖父母ＰＣ３と孫＆父ＰＣ４にウェブ上で個別専用に提供するウェブサイト２とを有する資産贈与システムである。例文帳に追加

The asset donating system has a mainframe 1 processing management of a donation as an investment trust from grandparents to a grandchild carried out by a long term reserve of a fixed amount within a range of an annual donation limit, and a web site 2 individually and exclusively providing an investment status of the investment trust on the Web to a grandparent PC 3 and a grandchild and father PC 4. - 特許庁

６　適格消費者団体は、その定款又は寄附行為において、差止請求関係業務を廃止し、又は第十三条第一項の認定の失効（差止請求関係業務の廃止によるものを除く。）若しくは取消しにより差止請求関係業務を終了した場合において、積立金（前項の規定により積み立てられた金額をいう。）に残余があるときは、その残余に相当する金額を、他の適格消費者団体（第三十五条の規定により差止請求権を承継した適格消費者団体がある場合にあっては、当該適格消費者団体）があるときは当該他の適格消費者団体に、これがないときは第十三条第三項第二号に掲げる要件に適合する消費者団体であって内閣総理大臣が指定するもの又は国に帰属させる旨を定めておかなければならない。例文帳に追加

(6) A qualified consumer organization shall specify in its article of incorporation or the article of endowment, to the effect that if a qualified consumer organization terminates the services involved in demand of an injunction or stops said services for reason of the expiration (except for expiration due to termination of services involved in demand of injunction) or rescission of certification provided in para. (1) of Article 13 and if a surplus (which means the amount in the fund set forth in the preceding paragraph) remains, such remaining surplus shall belong to either another qualified consumer organization (if a qualified consumer organization has succeeded the right to demand an injunction provided in the provision of Article 35, that qualified consumer organization) if such organization exists, or, if not, to such consumer organization that conforms to the requirements set forth in item (ii) of para. (3) of Article 13 and specified by the Prime Minister or to the National Treasury.  - 日本法令外国語訳データベースシステム

インターネット網３を介してユーザー端末２と接続される積立ポイント確認システム１であり、商取引の際に個々のユーザーに付与されたポイント情報をデーターベースとして蓄積した記憶手段と、このデータベースに基づいてユーザーに端末上で自己の獲得ポイントを確かめさせる手段とが備えられている。例文帳に追加

The reserve point confirmation system 1 is connected with a user terminal 2 via the Internet network 3 and provided with a storage means in which information on point imparted to individual users in the case of business transaction is stored as a data base and a means to make the user confirm his/her acquired points on a terminal based on the data base. - 特許庁

そして、当該遊技機で展開されるトランプゲームの種類とは関係なく当該トランプゲームの１回の賭けゲームに対する所定条件（プログレッシブボーナスに当選したと判断すること）が成立すると（ステップＳＳ０３：ＹＥＳ）、その積立金（遊技価値）を当該遊技機にて払い出す（ステップＳ１０６）。例文帳に追加

Then, if a prescribed condition for one betting game round of the card game (determination of winning of a progressive bonus) is satisfied regardless of the kind of the card game developed in the game machine (a step S203:Yes), the reserve (the game value) is paid out in the game machine (a step S106). - 特許庁

３　前条第一項の規定により会社が承継する債務に係る電信電話債券が簡易生命保険法の一部を改正する法律（平成二年法律第五十号）附則第十条の規定による改正前の簡易生命保険及郵便年金特別会計法（昭和十九年法律第十二号）第一条の簡易生命保険及郵便年金特別会計の積立金による引受けに係るものである場合における当該電信電話債券についての簡易生命保険の積立金の運用に関する法律（昭和二十七年法律第二百十号）第三条第一項の規定の適用については、会社を同項第四号に規定する法人とみなす。例文帳に追加

(3) In cases where the telegraph and telephone bonds pertaining to debts, which are to be succeeded to by the Company under the provisions of paragraph (1) of the preceding article, pertain to subscription by the reserve fund of the Postal Life Insurance Account and the Postal Annuity Special Account stipulated in Article 1 of the Postal Life Insurance Account and the Postal Annuity Special Account Act (Act No. 12 of 1944) prior to its amendment under the provisions of Article 10 of the Supplementary Provisions of the Act Amending Part of the Postal Life Insurance Act (Act No. 50 of 1990), with respect to the application of the provisions of Article 3 paragraph (1) of the Act on the Operation of the Fund of Postal Life Insurance (Act No. 210 of 1952) to said telegraph and telephone bonds, the Company shall be deemed to be a juridical person stipulated in item (iv) of the same paragraph.  - 日本法令外国語訳データベースシステム

一　通則法第四十四条第一項の規定による積立金がある場合　整備法附則第三条第四項の規定によりその償還についてなおその効力を有することとされる旧構造調整法第二十五条第一項第八号、第九号、第十一号から第十三号まで、第十六号の二及び第十六号の四の規定による貸付金並びに整備法附則第五条第三項の規定によりその償還についてなおその効力を有することとされる旧賠償法第十二条第一項第二号及び第三号の規定による貸付金（以下この条において「貸付金」と総称する。）の償還金で平成十五事業年度から平成十七事業年度までに償還されたものの合計額に当該積立金の額に相当する金額を加えた金額例文帳に追加

(i) In the case where there are reserve funds as prescribed in Article 44, paragraph (1) of the Act on General Rules: The amount obtained by adding the amount equivalent to said reserve funds to the total reimbursement made from the 2003 business year up to the 2005 business year of loans under Article 25, paragraph (1), item (viii), item (ix), item (xi) through item (xiii), item (xvi)-2, and item (xvi)-4 of the Old Structural Adjustment Act, which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Rearrangement Act, and of loans under Article 12, paragraph (1), item (ii) and item (iii) of the Old Compensation Act which are to be deemed to remain effective with regard to the reimbursement of said loans pursuant to the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Rearrangement Act (hereinafter such loans shall be collectively referred to as "loans" in this Article); and  - 日本法令外国語訳データベースシステム

４　第十六条第一項（ただし書を除く。）及び第二項、第十七条（第一項ただし書を除く。）、第十七条の二第四項並びに第十七条の四の規定は、第一項の基金償却積立金の取崩しについて準用する。この場合において、これらの規定中「資本金等の額の減少」とあるのは「基金償却積立金の取崩し」と、第十六条第一項中「株式会社は、資本金又は準備金（以下この節において「資本金等」という。）の額の減少（減少する準備金の額の全部を資本金とする場合を除く。）の決議に係る株主総会（会社法第四百四十七条第三項（資本金の額の減少）又は第四百四十八条第三項（準備金の額の減少）に規定する場合にあっては、取締役会）の会日の二週間前から資本金等の額の減少の効力を生じた日後六月を経過する日まで」とあるのは「第五十七条第一項の場合には、相互会社は、同項の決議に係る社員総会（総代会を設けているときは、総代会）の会日の二週間前から基金償却積立金の取崩しをした日後六月を経過する日まで」と、第十七条第一項中「株式会社が資本金等の額を減少する場合（減少する準備金の額の全部を資本金とする場合を除く。）」とあるのは「第五十七条第一項の場合」と、同条第六項中「会社法第四百四十七条第一項（資本金の額の減少）又は第四百四十八条第一項（準備金の額の減少）」とあるのは「第五十七条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 16, paragraph (1) (excluding the proviso thereto) and (2), Article 17 (excluding the proviso to paragraph (1)), Article 17-2, paragraph (4), and Article 17-4 shall apply mutatis mutandis to a reduction of the reserve for redemption of funds under paragraph (1). In this case, the term "reduction of the capital, etc." in those provisions shall be deemed to be replaced with "reduction of the reserve for redemption of funds"; the terms "A Stock Company" and "ranging from two weeks before the date of the shareholders meeting pertaining to the resolution on the reduction of the capital, etc. (or, the date of the board of directors meeting where Article 447, paragraph (3) (Reductions in Amount of Capital) or Article 448, paragraph (3) (Reductions in Amount of Reserves) of the Companies Act Applies) to six months from the Effective Date of the reduction of the capital, etc." in Article 16, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1), a Mutual Company" and "ranging from two weeks before the date of the General Meeting of members (or General Meeting, where the company has such meeting) pertaining to the resolution under that paragraph to six months from the date of the reduction of the reserve for redemption of funds" respectively; the term "Where a Stock Company reduces the amount of its capital, etc. (excluding the cases where the whole of the amount by which the Reserves are reduced is appropriated to the capital)" in Article 17, paragraph (1) shall be deemed to be replaced with "In the case of Article 57, paragraph (1)"; and the term "Article 447, paragraph (1) (Reductions in amount of the Capital) or Article 448, paragraph (1) (Reductions in amount of Reserves) of the Companies Act" in Article 17, paragraph (6) shall be deemed to be replaced with "Article 57, paragraph (1)"; any other necessary technical change in interpretation shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

２　外国法人は、第百三十八条（国内源泉所得）に規定する国内源泉所得を有するとき（外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき又は第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。例文帳に追加

(2) A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations).  - 日本法令外国語訳データベースシステム

第五条の二　改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう。）としての委託者保護会員制法人（次項において単に「委託者保護基金」という。）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。例文帳に追加

Article 5-2 (1) Where a Consignor Protection Membership Corporation as a Consumer Protection Fund (which means the Consumer Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a "Consumer Protection Fund" in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item (xvii) of the Corporation Tax Act (Act No. 34 of 1965).  - 日本法令外国語訳データベースシステム

改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう ）としての委託者保護会員制法人（次項において単に「委託者保護基金」という ）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。例文帳に追加

Where a Consignor Protection Membership Corporation as a Consignor Protection Fund (which means the Consignor Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph 5 of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a “Consignor Protection Fund” in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item 17 of the Corporation Tax Act (Act No. 34 of 1965).  - 経済産業省

２　旧外国保険事業者法の免許を受けた外国保険会社等に係るこの法律の施行の際現に存する旧外国保険事業者法第十三条の責任準備金及び前項の規定によりなお従前の例によることとされる場合における同条の責任準備金は、新法第百九十九条において準用する新法第百十六条の規定により日本において責任準備金として積み立てられたものとみなす。例文帳に追加

(2) The policy reserve set forth in Article 13 of the Former Foreign Insurance Business Operators Act in existence at the time when this Act enters into force pertaining to a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act and the policy reserve set forth in that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside in Japan as policy reserve pursuant to the provision of Article 116 of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act.  - 日本法令外国語訳データベースシステム

二　通則法第四十四条第二項の規定による繰越欠損金がある場合（同条第一項の規定による積立金及び同条第二項の規定による繰越欠損金のいずれもない場合を含む。）　貸付金の償還金で当該中期目標の期間中に償還されたものの合計額（機構の成立後最初の中期目標の期間にあっては、平成十五事業年度から平成十七事業年度までに償還された金額を除く。）例文帳に追加

(ii) In the case where there is a loss carried forward as prescribed in Article 44, paragraph (2) of the Act on General Rules (including the case where there are neither reserve funds as prescribed in paragraph (1) of the said Article nor a loss carried forward as prescribed in paragraph (2) of the said Article): The total reimbursement of loans that was made during said period for the mid-term target (in the first period for the mid-term target after the establishment of NEDO, excluding the amount reimbursed from the 2003 business year up to the 2005 business year).  - 日本法令外国語訳データベースシステム

使用済燃料再処理等積立金の額は、実用発電用原子炉の運転に伴う使用済燃料の発生の状況、再処理施設の再処理能力及び稼働状況、再処理等に要する費用その他の事項を基礎とし、経済産業省令で定める基準に従い、原子炉設置者ごとに経済産業大臣が算定して通知する額とすること、経済産業大臣は、使用済燃料の発生の状況の著しい変化その他著しい事情の変更があると認めるときは、前項の額の変更を通知することができること等を規定している。例文帳に追加

It is provided that the amount of reserve fund for spent fuel reprocessing and so forth shall be the amount which is calculated by the Minister of METI and notified for each licensee, in accordance with the criteria defined by the Ministerial Ordinance of METI, based on the situation of spent fuel generation accompanied with operation of commercial power reactors, capacity of reprocessing and availability of a reprocessing facility, and expenses required for reprocessing and various other items. It is also provided that the Minister of METI can notify the amendment of the above-mentioned amount of money in case significant change of situation can be confirmed which include significant change of the amount of spent fuel generation. - 経済産業省

第百九十七条　外国保険会社等は、第百九十九条において準用する第百十六条第一項及び第百十七条第一項の規定により日本において積み立てた責任準備金及び支払備金の額を基礎として内閣府令で定めるところにより計算した金額と第百九十条の供託金その他の自己資本に相当するものとして内閣府令で定める金額との合計額に相当する資産を、内閣府令で定めるところにより、日本において保有しなければならない。例文帳に追加

Article 197 A Foreign Insurance Company, etc. shall, pursuant to the provisions of a Cabinet Office Ordinance, hold in Japan the assets equivalent to the sum total of the amount calculated pursuant to the provisions of a Cabinet Office Ordinance on the basis of the policy reserve and reserve for outstanding claims set aside in Japan pursuant to the provisions of Article 116, paragraph (1) and Article 117, paragraph (1) as applied mutatis mutandis pursuant to Article 199, and the amount specified by a Cabinet Office Ordinance as equivalent to equity capital, such as the deposit set forth in Article 190.  - 日本法令外国語訳データベースシステム

しかし、こうした収益の回復は、不良債権処理の過程で大幅に積み増した貸倒引当金が、貸出先企業の業績の改善やリストラクチャリングの成功等により積立て不要となって信用コストが低く抑えられているためであり、資金利益や手数料収益は減少もしくは伸び悩んでおり、我が国金融機関の基礎的な収益力が向上しているとは必ずしも言えない、と指摘されている。例文帳に追加

Some point out, however, that such recovery in earnings is attributable to a large allowance for bad debts that have been accumulated in the process of disposing of non-performing loans that have become unnecessary due to the improvement in the financial standing of debtor companies, successfulcorporate restructuring, and other factors, thereby reducing the cost of credit. The income from interest and commissions has actually been decreasing or stagnant; therefore, the fundamental earning power of Japanese financial institutions has not necessarily been improving179. - 経済産業省

他方、①既に在職労働者と退職労働者の比率は1980年代末の5:1から3:1まで低下している中、保険基金の積立てが不足していること（財政赤字が拡大している中、基金に対する拠出は拡大）、②「空口座」問題、③基金運用が国債、銀行預金に限定されているため、物価上昇率、賃金上昇率を上回るリターンの確保が難しいこと、等の課題が指摘されており、保険加入者の懸念を完全に払拭できていない。例文帳に追加

But a host of problems remain regarding such insurance. First, insurance premiums deposited with a fund are short as the ratio of active workers per one retired worker declined to 3 from 5 at the end of the 1980s.(Fiscal deficits are expanding while contributions from the fund are increasing) The second problem is money not being sent to individual accounts set up for the fund. Third, investment of money deposited with the fund is confined to government bonds and bank deposits, making it difficult to ensure investment returns that surpass hikes of prices and wage increases. Because of these problems, insurance subscribers are not completely free from concern. - 経済産業省

ニ　その積み立てた法第五十七条の五第一項又は第五十七条の六第一項の異常危険準備金に類する準備金（以下この項及び次条第二項において「保険準備金」という。）の額のうち損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額例文帳に追加

(d) The amount of reserve belonging to the reserve for casualty set forth in Article 57-5(1) or Article 57-6(1) of the Act (hereinafter referred to as the "insurance reserve" in this paragraph and paragraph (2) of the next Article) that the affiliated foreign company has reserved and which is included in deductible expenses and which is equivalent to the amount to be excluded from deductible expenses when the provisions of Article 57-5 or Article 57-6 of the Act shall be applied  - 日本法令外国語訳データベースシステム

２　旧外国保険事業者法の免許を受けた外国保険会社等に係るこの法律の施行の際現に存する旧外国保険事業者法第十三条の支払備金及び前項の規定によりなお従前の例によることとされる場合における同条の支払備金は、新法第百九十九条において準用する新法第百十七条の規定により日本において支払備金として積み立てられたものとみなす。例文帳に追加

(2) The reserve for outstanding claims set forth in Article 13 of the Former Foreign Insurance Business Operators Act in existence at the time when this Act enters into force pertaining to a Foreign Insurance Company, etc. Licensed under the Former Foreign Insurance Business Operators Act and the reserve for outstanding claims set forth in that Article to which the provisions then in force shall remain applicable pursuant to the provision of the preceding paragraph shall be deemed to have been set aside in Japan as reserve for outstanding claims pursuant to the provision of Article 117 of the Current Act as applied mutatis mutandis pursuant to Article 199 of the Current Act.  - 日本法令外国語訳データベースシステム

二　次項において読み替えて準用する第十七条第四項の異議を述べた保険契約者その他の債権者があるときは、当該保険契約者その他の債権者に対し、弁済し、相当の担保を供し、若しくは当該保険契約者その他の債権者に弁済を受けさせることを目的として信託会社等に相当の財産を信託したこと又は当該基金償却積立金の取崩しをしても当該保険契約者その他の債権者を害するおそれがないことを証する書面例文帳に追加

(ii) Where any Policyholder or other creditor has stated his/her objection under Article 17, paragraph (4) as applied mutatis mutandis pursuant to the following paragraph with relevant changes in interpretation, a written statement certifying that the company has made payment or provided equivalent security to such Policyholder or other creditor or entrusted equivalent property to a trust company, etc. for the purpose of ensuring that such Policyholder or other creditor receive the payment, or that the reduction of the reserve for redemption of funds poses no risk of harming the interest of such Policyholder or other creditor; and  - 日本法令外国語訳データベースシステム

２　支援センターは、第四十三条第一号に掲げる業務に係る勘定において、中期目標の期間の最後の事業年度に係る前条第一項本文又は第二項の規定による整理を行った後、同条第一項本文の規定による積立金があるときは、その額に相当する金額を、翌事業年度以降の第三十条第一項第三号の業務及びこれに附帯する業務の財源に充てなければならない。例文帳に追加

(2) When, with respect to the account for business under item (i) of Article 43, there are any reserve funds under the main clause of paragraph (1) of the preceding Article after settlement of the account based on the provisions of paragraph (1) or (2) of the preceding Article for the last accounting term during the period for the Mid-term Objectives, the JLSC shall assign an amount equivalent to the amount of the reserve funds for funds of business under item (iii) of paragraph (1) of Article 30 and business incidental to the said business in and after the following business year .  - 日本法令外国語訳データベースシステム

第四十五条　支援センターは、第四十三条に掲げるそれぞれの勘定において、毎事業年度、損益計算において利益を生じたときは、前事業年度から繰り越した損失をうめ、なお残余があるときは、その残余の額は、積立金として整理しなければならない。ただし、同条第二号に掲げる業務に係る勘定において、第三項の規定により同項の使途に充てる場合は、この限りでない。例文帳に追加

Article 45 (1) When a profit is generated based on the profit and loss calculation of the respective accounts under Article 43 for a business year, the JLSC shall offset the loss brought forward from the previous business year. Thereafter, if there is any surplus, the amount of the surplus shall be kept as a reserve. However, this shall not apply when the surplus of the account for business under item (ii) of Article 43 is assigned for use under the provisions of paragraph (3), based on the provision of paragraph (3).  - 日本法令外国語訳データベースシステム

第四十九条の四　金融商品取引業者は、内閣府令で定めるところにより、第二十九条の四第一項第四号の政令で定める金額に達するまでは、その金融商品取引業を行うため国内に設けるすべての営業所又は事務所（次項及び次条において「すべての営業所又は事務所」という。）の業務に係る利益の額に十分の一を超えない範囲内で内閣府令で定める率を乗じた額以上の額を、損失準備金としてその国内における主たる営業所又は事務所において積み立てなければならない。例文帳に追加

Article 49-4 (1) A Financial Instruments Business Operator shall, pursuant to the provisions of a Cabinet Office Ordinance, lay aside at its principal business offices or offices in Japan the reserve for loss in an amount not less than the amount obtained by multiplying the amount of profits pertaining to the business conducted at all business offices or offices which have been established within Japan for performing the Financial Instruments Business (hereinafter referred to as "All Business Offices or Offices" in the following paragraph and following Article), by the ratio specified by a Cabinet Office Ordinance within the range not exceeding one tenth, until such amount reaches the amount specified by a Cabinet Order under Article 29-4(1)(iv).  - 日本法令外国語訳データベースシステム

７　厚生労働大臣は、第五項の規定により雇用保険率を変更するに当たつては、雇用保険法第四条第一項に規定する被保険者（第三十条及び第三十一条において「被保険者」という。）の雇用及び失業の状況その他の事情を考慮し、雇用保険の事業に係る失業等給付の支給に支障が生じないようにするために必要な額の積立金を保有しつつ、雇用保険の事業に係る財政の均衡を保つことができるよう、配慮するものとする。例文帳に追加

(7) The Minister of Health, Labour and Welfare shall, when he/she modifies the employment insurance rate pursuant to the provision of paragraph (5), consider the employment and unemployment situations of the insured person prescribed by Article 4, paragraph (1) of the Employment Insurance Act (in Article 30 and Article 31 referred to as the "insured") and other circumstances, and give due consideration to allow the maintenance of balanced budget pertaining to the employment insurance services, while maintaining the reserve fund in the amount necessary for preventing any trouble in the payment of the benefits for unemployment, etc. under the employment insurance services.  - 日本法令外国語訳データベースシステム

保険契約において定められている保障金額の多寡及び保険契約の経過年数に応じて、積み立てるべき金額から保険契約の契約中のあらかじめ定められている期間ごとに控除する金額としてあらかじめ定められている費用（例えば、契約の維持・管理、災害死亡補償などに備えるために必要な費用など）から減額すべき金額を算出する計算処理部を採用することによって課題を解決した。例文帳に追加

In this system, a calculation processing part for calculating an amount to be reduced from expenses (for example, expenses required for maintenance and management of the contract and preparing for compensation for death due to disaster) determined in advance as an amount deducted from an amount to be accumulated per period determined in advance in the contract of the insurance contract is adopted to solve the above-mentioned problem. - 特許庁

５　厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額（以下この項において「失業等給付額」という。）との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金（第七項において「積立金」という。）に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで（前項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の二十五・五まで、同号に掲げる事業については千分の十八・五から千分の二十六・五まで）の範囲内において変更することができる。例文帳に追加

(5) The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.  - 日本法令外国語訳データベースシステム

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。例文帳に追加

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund.  - 日本法令外国語訳データベースシステム

６　保証証券業務（契約上の債務又は法令上の義務の履行を保証することを約し、その対価を受ける業務のうち、保険数理に基づき、当該対価を決定し、準備金を積み立て、再保険による危険の分散を行うことその他保険に固有の方法を用いて行うものをいう。）による当該保証は、前項第一号に掲げる保険の引受けとみなし、当該保証に係る対価は、同号の保険に係る保険料とみなす。例文帳に追加

(6) The surety by the surety bond business (referring to, among the businesses to guarantee the performance of contractual obligations or legal and regulatory obligations, and receive the consideration, those carried out by setting the amount of consideration, establishing a reserve, and distributing the risks by reinsurance, based on actuarial science, or by using any other methods inherent to insurance) shall be deemed as the underwriting of the classes of insurance listed in item (i) of the preceding paragraph, and the consideration pertaining to the surety shall be deemed as the insurance premium pertaining to the classes of insurance set forth in that item.  - 日本法令外国語訳データベースシステム