「事業年度」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

第二十一条の三十九　協会は、毎事業年度、予算及び事業計画を作成し、当該事業年度の開始前に、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。例文帳に追加

Article 21-39 The Institute shall prepare a budget and business plan for each business year, and obtain authorization from the Minister of Internal Affairs and Communications prior to the commencement of the business year. The same shall apply when the Association intends to revise the budget and business plan.  - 日本法令外国語訳データベースシステム

第二百二十四条　商品取引員は、事業年度ごとに、主務省令で定めるところにより、事業報告書を作成し、毎事業年度経過後三月以内に、これを主務大臣に提出しなければならない。例文帳に追加

Article 224 (1) Every business year, a Futures Commission Merchant shall create a business report and submit it to the competent minister within three months from the end of each business year pursuant to the provisions of an ordinance of the competent ministry.  - 日本法令外国語訳データベースシステム

２　指定試験機関は、毎事業年度、試験事務に係る事業報告書及び収支決算書を作成し、当該事業年度の終了後三月以内に気象庁長官に提出しなければならない。例文帳に追加

(2) The designated examining body shall, each business year, prepare a business report and a statement of accounts pertaining to examination affairs, and submit them to the Director-General of the Japan Meteorological Agency within three months after the end of said business year.  - 日本法令外国語訳データベースシステム

２　指定試験機関は、毎事業年度経過後三月以内に、その事業年度の事業報告書及び収支決算書を作成し、経済産業大臣に提出しなければならない。例文帳に追加

(2) A Designated Examining Body shall, within three months after the end of each business year, prepare a business report and statement of accounts, and submit them to the Minister of Economy, Trade and Industry.  - 日本法令外国語訳データベースシステム

２　指定情報処理機関は、毎事業年度経過後三月以内に、その事業年度の事業報告書及び収支決算書を作成し、文部科学大臣に提出しなければならない。例文帳に追加

(2) The designated information processing organization shall, within three months after each business year has passed, create a business report and statement of accounts for revenues and expenditures for the business year, and submit them to the Minister of MEXT.  - 日本法令外国語訳データベースシステム

２　指定試験機関は、毎事業年度の経過後三月以内に、その事業年度の事業報告書及び収支決算書を作成し、厚生労働大臣に提出しなければならない。例文帳に追加

(2) The designated examination institution shall, within three months after the end of each business year, prepare and submit to the Minister of Health, Labour and Welfare a business report and the settlement of accounts for that business year.  - 日本法令外国語訳データベースシステム

２　指定試験機関は、毎事業年度の経過後三月以内に、その事業年度の事業報告書及び収支決算書を作成し、文部科学大臣に提出しなければならない。例文帳に追加

(2) The designated examining agency shall prepare a business report and a settlement of income and expenditure for the business year within three months of the end of the business year, and shall submit those to the Minister of Education, Culture, Sports, Science and Technology.  - 日本法令外国語訳データベースシステム

２　指定試験機関は、毎事業年度、事業報告書及び収支決算書を作成し、当該事業年度の終了後三月以内に、内閣総理大臣に提出しなければならない。例文帳に追加

(2) A Designated Examining Agency shall prepare a business report and the statement of settlement of accounts every business year, and shall submit them to the Prime Minister within three months after the end of the relevant business year.  - 日本法令外国語訳データベースシステム

第十二条　会社及び地域会社は、毎事業年度の開始前に、その事業年度の事業計画を定め、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。例文帳に追加

Article 12 The Company and the Regional Companies shall formulate its business plan for each business year and shall obtain authorization of the Minister before the commencement of that business year. The same shall apply when such a business plan is to be amended.  - 日本法令外国語訳データベースシステム

第十三条　会社及び地域会社は、毎事業年度終了後三月以内に、その事業年度の貸借対照表、損益計算書及び事業報告書を総務大臣に提出しなければならない。例文帳に追加

Article 13 The Company and the Regional Companies shall submit to the Minister, within three months after the end of each business year, its balance sheet, profit and loss statement and a business report for that business year.  - 日本法令外国語訳データベースシステム

１ 商品取引員は、事業年度ごとに、主務省令で定めるところにより、事業報告書を作成し、毎事業年度経過後三月以内に、これを主務大臣に提出しなければならない。例文帳に追加

(1) Every business year, a Futures Commission Merchant shall create a business report and submit it to the competent minister within three months from the end of each business year pursuant to the provisions of an ordinance of the competent ministry.  - 経済産業省

一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度例文帳に追加

(i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation  - 日本法令外国語訳データベースシステム

一　適格合併に係る被合併法人の法第六十八条の九十二第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該連結法人の各連結事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該連結法人の各連結事業年度例文帳に追加

(i) A business year within ten years prior to the merger prescribed in Article 68-92(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split of the said split corporation  - 日本法令外国語訳データベースシステム

第十七条　法第二十三条第一項に規定する派遣元事業主（以下単に「派遣元事業主」という。）は、毎事業年度経過後三月以内に、当該事業年度に係る労働者派遣事業を行う事業所ごとの当該事業に係る事業報告書及び収支決算書を作成し、厚生労働大臣に提出しなければならない。ただし、派遣元事業主が当該事業年度に係る貸借対照表及び損益計算書を提出したときは、収支決算書を提出することを要しない。例文帳に追加

Article 17 (1) A dispatching business operator prescribed in paragraph (1) of Article 23 of the Act (hereinafter simply referred to as a "Dispatching Business Operator") shall, within three months after the end of each business year, prepare business reports for the undertaking and settlements of accounts for each place of business for carrying out the worker dispatching undertaking and submit them to the Minister of Health, Labour and Welfare; provided, however, that when the Dispatching Business Operator has submitted a balance sheet and profit and loss statement for the business year, settlements of accounts are not required.  - 日本法令外国語訳データベースシステム

"（６）補助事業の完了した日の属する補助事業者の会計年度の終了後３年間、補助事業に係る事業継続の状況について報告するとともに、補助事業に関係する調査への協力、その他事業成果を発表していただく場合があります。"例文帳に追加

(6) The subsidized companies shall be requested to provide a report on the status of the continuing operations related to the subsidy project. The subsidized companies may also be requested to cooperate with research related to the subsidy project, and to present the outcomes of the project for three years after the end of the subsidy project operator’s financial year during which the subsidy project was completed.  - 経済産業省

（６）補助事業の完了した日の属する補助事業者の会計年度の終了後３年間、補助事業に係る事業継続の状況について報告するとともに、補助事業に関係する調査への協力、その他事業成果を発表していただく場合があります。例文帳に追加

(6) The subsidized companies shall be requested to provide a report on the status of the continuing operations related to the subsidy project. The subsidized companies may also be requested to cooperate with research related to the subsidy project, and to present the outcomes of the project for three years after the end of the subsidy project operator’s financial year during which the subsidy project was completed.  - 経済産業省

（２）補助事業によって整備された拠点において、補助事業概要説明書における業務を、原則として、補助事業の完了した日の属する補助事業者の会計年度の終了後３年間継続すること。例文帳に追加

(2) In principle, the projects prescribed in the Subsidy Project Briefing Document to be submitted when the decisions are made to grant the subsidies shall continue to be conducted in the business sites established through the Subsidy Project for three years after the end of the Subsidized Company’s fiscal year duringwhich the Subsidized Project was completed .  - 経済産業省

二　各年度における地域支援事業に要する費用の額並びに地域支援事業の量の見込み及びその見込量の確保のための方策例文帳に追加

(ii) amount of cost necessary for a Community Support Project, prospective quantities of a Community Support Project, and measures for ensuring said prospective quantities;  - 日本法令外国語訳データベースシステム

六　事業譲渡の当事者（商品取引員を除く。）の直前三年の各事業年度の計算書類等及びその附属明細書例文帳に追加

(vi) Financial Statements, etc., of the parties to the Business Transfer (excluding a Futures Commission Merchant) for each business year for the most recent three years and detailed statements thereof;  - 日本法令外国語訳データベースシステム

５　共済事業を行う組合は、毎事業年度末に、責任準備金及び支払準備金を計算し、これを積み立てなければならない。例文帳に追加

(5) A cooperative engaged in mutual aid activities shall calculate the liability reserve and the payment reserve and set these funds aside at the end of each business year.  - 日本法令外国語訳データベースシステム

ロ　当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額例文帳に追加

(b) The total revenue arising from the sale of the said inventory assets for a comparison purpose business for the said comparison purpose business year  - 日本法令外国語訳データベースシステム

五　当該交付を受けた日の属する事業年度終了の時に有する当該国内事業管理親法人株式の銘柄及び数例文帳に追加

(v) The name of the issue of the parent corporation's domestically-managed shares that the foreign corporation holds as of the end of the business year containing the day on which it received the delivery of the shares, and the number thereof  - 日本法令外国語訳データベースシステム

"（２）補助事業者は、補助事業の交付年度中間の進ちょく状況の報告を求められた場合、速やかに報告しなければなりません。例文帳に追加

(2) If an interim progress report on the subsidy project is requested during the year of the subsidy grant, the subsidized companies shall provide a report without delay.  - 経済産業省

"（２）補助事業者は、補助事業の交付年度中間の進ちょく状況の報告を求められた場合、速やかに報告しなければなりません。"例文帳に追加

(2) If an interim progress report on the subsidy project is requested during the year of the subsidy grant, the subsidized companies shall provide a report without delay.  - 経済産業省

（２）補助事業者は、補助事業の交付年度中間の進ちょく状況の報告を求められた場合、速やかに報告しなければなりません。例文帳に追加

(2) If an interim progress report on the subsidy project is requested during the year of the subsidy grant, the subsidized companies shall provide a report without delay.  - 経済産業省

＊事業内容には、それぞれの会計年度に実施する事業計画（研究開発テーマや達成目標など）を具体的に記載すること。例文帳に追加

*Under “Project description,” fill in specific details about business plans (subject of study, objective, etc.) for each fiscal year.  - 経済産業省

6 ．イノベーション拠点立地推進事業（企業等の実証・評価設備等の整備事業）【24年度予算：100億円】例文帳に追加

6. Innovation center establishment assistance program (corporate demonstration/evaluation facility development program) (fiscal 2012 budget: ¥10.0 billion)  - 経済産業省

5 ．地域における木造住宅生産体制強化事業（地域型住宅ブランド化事業）【24年度予算：90億円の内数】例文帳に追加

Section 1 Environmental and energy measures  - 経済産業省

六 事業譲渡の当事者（商品取引員を除く。）の直前三年の各事業年度の計算書類等及 びその附属明細書例文帳に追加

(vi) accounting documents, etc., of the parties (excluding a Futures Commission Merchant) to the Business Transfer for each business year for the most recent three years and detailed statements thereof;  - 経済産業省

２　連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(2) Where a consolidated corporation has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-8(1); hereinafter the same shall apply in this Article) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.  - 日本法令外国語訳データベースシステム

二　当該各事業年度を基準事業年度（剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号及び次項において同じ。）とする剰余金の配当等の額（当該各事業年度終了の日の翌日から二月を経過する日の属する年の十二月三十一日までに支払義務が確定したものに限る。以下この号において同じ。）の合計額（当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。）例文帳に追加

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by December 31 of the year including the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to a person listed as follows, the said sum shall be deemed to be zero):  - 日本法令外国語訳データベースシステム

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む事業年度又は連結事業年度開始の日が当該内国法人の当該適格分社型分割等の日を含む事業年度開始の日前である場合の当該分割法人等の分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該内国法人の各事業年度例文帳に追加

(iv) A business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. of the split corporation, etc. where the first day of the consolidated business year is before the first day of the business year of the said domestic corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant business year of the said domestic corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc.  - 日本法令外国語訳データベースシステム

６　法第六十六条の八第三項の内国法人の適格合併等の日を含む事業年度開始の日前十年以内に開始した各事業年度又は各連結事業年度のうち最も古い事業年度又は連結事業年度開始の日（以下この項において「内国法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い事業年度又は連結事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該事業年度又は連結事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該内国法人十年前事業年度開始日（当該適格合併等が当該内国法人を設立するものである場合にあつては、当該内国法人の当該適格合併等の日を含む事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む事業年度又は連結事業年度開始の日から当該内国法人十年前事業年度開始日の前日までの期間）は、当該内国法人のそれぞれの事業年度とみなして、前項の規定を適用する。例文帳に追加

(6) In the case where the first day of the oldest business year or consolidated business year out of the relevant business years or consolidated business years that started within ten years prior to the first day of the business year including the day of a qualified merger, etc. of a domestic corporation set forth in Article 66-8(3) of the Act (hereinafter referred to as the "first day of the business year of the domestic corporation ten years before" in this paragraph) falls after the first day of the oldest business year or consolidated business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant business year or consolidated business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming the respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the domestic corporation ten years before (in the case where the said domestic corporation is to be established through the said qualified merger, etc., the day preceding the first day of the business year of the domestic corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the business year or consolidated business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the domestic corporation ten years before) to be the relevant business year of the said domestic corporation.  - 日本法令外国語訳データベースシステム

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む連結事業年度又は事業年度開始の日が当該連結法人の当該適格分社型分割等の日を含む連結事業年度開始の日前である場合の当該分割法人等の同号に規定する分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該連結法人の各連結事業年度例文帳に追加

(iv) A consolidated business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. prescribed in the said item of the split corporation, etc. where the first day of the business year falls before the first day of the consolidated business year of the said consolidated corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant consolidated business year of the said consolidated corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc.  - 日本法令外国語訳データベースシステム

６　法第六十八条の九十二第三項の連結法人の適格合併等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度又は各事業年度のうち最も古い連結事業年度又は事業年度開始の日（以下この項において「連結法人十年前事業年度開始日」という。）が当該適格合併等に係る被合併法人等の合併前十年内事業年度、分割前十年内事業年度又は分割等前十年内事業年度（以下この項において「被合併法人等前十年内事業年度」という。）のうち最も古い連結事業年度又は事業年度開始の日（二以上の被合併法人等が行う適格合併等にあつては、当該開始の日が最も早い被合併法人等の当該連結事業年度又は事業年度開始の日。以下この項において「被合併法人等十年前事業年度開始日」という。）後である場合には、当該被合併法人等十年前事業年度開始日から当該連結法人十年前事業年度開始日（当該適格合併等が当該連結法人を設立するものである場合にあつては、当該連結法人の当該適格合併等の日を含む連結事業年度開始の日。以下この項において同じ。）の前日までの期間を当該期間に対応する当該被合併法人等十年前事業年度開始日に係る被合併法人等前十年内事業年度ごとに区分したそれぞれの期間（当該前日を含む期間にあつては、当該被合併法人等の当該前日を含む連結事業年度又は事業年度開始の日から当該連結法人十年前事業年度開始日の前日までの期間）は、当該連結法人のそれぞれの連結事業年度とみなして、前項の規定を適用する。例文帳に追加

(6) In the case where the first day of the oldest consolidated business year or business year out of the relevant consolidated business years or business years that started within ten years prior to the first day of the consolidated business year including the day of a qualified merger, etc. of a consolidated corporation set forth in Article 68-92(3) of the Act (hereinafter referred to as the "first day of the business year of the consolidated corporation ten years before" in this paragraph) falls after the first day of the oldest consolidated business year or business year out of a business year within ten years prior to the merger, business year within ten years prior to the company split or business year within ten years prior to the company split, etc. of a merged corporation(s), etc. pertaining to the said qualified merger, etc. (hereinafter referred to as a "business year of the merged corporation(s), etc. within the preceding ten years" in this paragraph) (in the case of a qualified merger, etc. made among two or more merged corporations, etc., after the first day of the relevant consolidated business year or business year of the merged corporations, etc. whichever started the earliest; hereinafter referred to as the "first day of the business year of the merged corporations, etc. ten years before" in this paragraph), the provisions of the preceding paragraph shall apply by deeming respective periods classifying the period between the said first day of the business year of the merged corporations, etc. ten years before and the day preceding the said first day of the business year of the consolidated corporation ten years before (in the case where the said consolidated corporation is to be established through the said qualified merger, etc., the day preceding the first day of the consolidated business year of the consolidated corporation including the day of the qualified merger, etc.; hereinafter the same shall apply in this paragraph) by the corresponding business year of the merged corporation(s), etc. within the preceding ten years pertaining to the said first day of the business year of the merged corporations, etc. ten years before (for the period including the said preceding day, the period between the first day of the consolidated business year or business year of the said merged corporation, etc. including the said preceding day and the day preceding the said first day of the business year of the consolidated corporation ten years before) to be the relevant consolidated business year of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

４　第九条の二第一項第四号又は第九条の九第一項第六号の事業を行う組合は、その事業の費用に充てるため、毎事業年度の剰余金の二十分の一以上を翌事業年度に繰り越さなければならない。例文帳に追加

(4) A cooperative engaged in the activities set forth in Article 9-2, paragraph (1), item (iv) or Article 9-9, paragraph (1), item (vi) shall carry forward or more one-twentieth of its surplus in each business year to the following business year as funds to be allocated for covering the expenses of its activities.  - 日本法令外国語訳データベースシステム

第五十五条　日本銀行は、各事業年度に係る財務諸表について第五十二条第一項の承認を受けたときは、遅滞なく、当該事業年度に係る業務概況書を作成し、これを当該財務諸表及び当該事業年度の決算報告書とともに公表しなければならない。例文帳に追加

Article 55 When having received the approval regarding financial statements for each business year as prescribed in Article 52, paragraph 1, the Bank of Japan shall prepare, without delay, an outline of its business operations for the business year and make it public along with the said financial statements and a statement of accounts for the said business year.  - 日本法令外国語訳データベースシステム

一　適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各事業年度又は各連結事業年度をいう。）の課税済留保金額又は個別課税済留保金額例文帳に追加

i) Qualified merger: The taxed amount of retained income or individually taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each business year or each consolidated business year that commenced within ten years before the date of the qualified merger  - 日本法令外国語訳データベースシステム

一　適格合併　当該適格合併に係る被合併法人の合併前十年内事業年度（適格合併の日前十年以内に開始した各連結事業年度又は各事業年度をいう。）の個別課税済留保金額又は課税済留保金額例文帳に追加

i) Qualified merger: The individually taxed amount of retained income or taxed amount of retained income of the merged corporation involved in the qualified merger for each business year within ten years before the merger (meaning each consolidated business year or each business year that commenced within ten years before the date of the qualified merger  - 日本法令外国語訳データベースシステム

九　その本店所在地国の法令の法人税法第五十七条、第五十八条又は第五十九条の規定に相当する規定により、当該各事業年度前の事業年度において生じた欠損の金額で当該各事業年度の損金の額に算入している金額例文帳に追加

(ix) The amount of a loss incurred in business years preceding the said relevant business year, pursuant to the provisions of the laws and regulations of the state of the head office that are equivalent to those of Article 57, 58 or 59 of the Corporation Tax Act, which is included in deductible expenses for the relevant business year  - 日本法令外国語訳データベースシステム

（２）　法人税法（昭和四十年法律第三十四号）に規定する欠損金額又は連結欠損金額でその事業年度又はその連結事業年度（同法第十五条の二（連結事業年度の意義）に規定する連結事業年度をいう。以下この号及び第十五条第二項第三号において同じ。）以前において生じたもの（同法第五十七条第二項若しくは第六項、第五十八条第二項又は第八十一条の九第二項（被合併法人等の未処理欠損金額の引継ぎ等）の規定により欠損金額又は連結欠損金額とみなされたものを含む。）のうち、同法の規定により翌事業年度以後の事業年度分若しくは翌連結事業年度以後の連結事業年度分の所得の金額若しくは連結所得（同法第二条第十八号の四（定義）に規定する連結所得をいう。以下この号及び第十五条第二項第三号において同じ。）の金額の計算上順次繰り越して控除し、又は前事業年度以前の事業年度分若しくは前連結事業年度以前の連結事業年度分の所得若しくは連結所得に係る還付金の額の計算の基礎とすることができるもの例文帳に追加

2. The amount of loss or consolidated loss prescribed in the Corporation Tax Act (Act No. 34 of 1965) arising in or before the relevant business or consolidated business year (a consolidated business year as prescribed in Article 15-2 (Meaning of Consolidated Business Year) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) (including any amount that is deemed to be loss or consolidated loss pursuant to the provisions of Article 57, paragraph (2) or paragraph (6), Article 58, paragraph (2), or Article 81-9, paragraph (2) (Assumption of Amount of Unappropriated Loss of Merged Corporation, etc.)), which may be successively carried over and deducted from the amount of income or consolidated income (consolidated income as prescribed in Article 2, item (xviii)-4 (Definitions) of said Act; hereinafter the same shall apply in this item and Article 15, paragraph (2), item (iii)) for the following and subsequent business years or consolidated business years, or used as the basis for the calculation of the amount of a refund pertaining to the income or consolidated income for the preceding and prior business or consolidated business years pursuant to the provisions of said Act  - 日本法令外国語訳データベースシステム

また、会計処理システムは、複数の事業年度について、貸借対照表および損益計算書に対応するストラック図表を作成するとともに、作成された複数の事業年度のストラック図表を、事業年度の順番に並べた比較表を作成する。例文帳に追加

Also, the accounting processing system creates STRAC charts corresponding to the balance sheets and the profit and loss statements over a plurality of fiscal years, and at the same time, creates a comparison table arranging the created STRAC charts of the plurality of fiscal years in order of the fiscal years. - 特許庁

第百九条　保険会社の事業年度は、四月一日から翌年三月三十一日までとする。例文帳に追加

Article 109 The Business Year of an Insurance Company shall run from 1 April to 31 March of the next year.  - 日本法令外国語訳データベースシステム

二　機構の成立の日を含む事業年度の予算及び資金計画の決定例文帳に追加

(ii) The decision of the budget and financial plan for the business year including the date of incorporation of the Corporation;  - 日本法令外国語訳データベースシステム

４　前項第八号の組合の事業年度の期間は、一年を超えることができない。例文帳に追加

(4) The period of the business year of the Partnership as set out in item (viii) of the preceding paragraph shall not exceed one (1) year.  - 日本法令外国語訳データベースシステム