「利益率法」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

そして、過去の製品毎売上や原価情報から求められた製品毎の利益、利益変化率、最新の需要計画から、出荷計画を算出することにより棚残金額や需要対応力・利益増加額等を参照しながら、最適な計画を決定するための支援方法と画面を提供する。例文帳に追加

Shipping planning is calculated from profits per product obtained by past sales per product and cost price information, profit variations, and the latest demand planning, whereby a supporting method and a picture for determining the most suitable planning are provided while referencing money amount of inventory, capability to satisfy the demand, increment of profits, etc. - 特許庁

「紅忠」は開店と同時に店法を定め、利益三分主義をとり、店の純利益は本家納め、本店積立金と店員配当に分かち、五、三、二の配分率で「三つ割銀」といわれた。例文帳に追加

Upon Benichu's open, he established a store law and employed Rieki-sanbun-shugi (a financial system dividing profits to three categories) to allot the 50% of the net profit to his family, 30% to reserve fund of the main store and 20% to employee's salary, and it was called 'Mitsuwarigin.'  - Wikipedia日英京都関連文書対訳コーパス

財務省「法人企業統計季報」を用いて、全企業における売上高経常利益率を見る。例文帳に追加

Using data from Financial Statements Statistics of Corporations by Industry, Quarterly produced by the Ministry of Finance (MOF), let us examine the ratio of ordinary profit to sales of all enterprises. - 経済産業省

財務省「法人企業統計年報」において、資本金規模別に売上高経常利益率の推移を見る。例文帳に追加

Let us examine the trends in the ratio of ordinary profit to sales by size of capital, according to the MOF's Financial Statements Statistics of Corporations by Industry. - 経済産業省

現地法人が利益を現地に留保する割合は低下傾向にあり、国内への還元率が高まっている。例文帳に追加

Japanese firm’s overseas subsidiaries tend to decrease the percentage of their retained earnings in overseas local markets, suggesting that manufacturers are bringing back more profits to Japan.  - 経済産業省

第2-1-9図は、財務省「法人企業統計」をもとに、大企業と中小企業の経常利益率の分布を示したものである。例文帳に追加

Fig. 2-1-9 shows the distribution of the ordinary profit ratio of large enterprises and SMEs based on MOF’s “Financial Statements Statistics of Corporations by Industry.” - 経済産業省

また、「海外事業活動基本調査」（2009）によると、我が国の在外現地法人（全産業）の地域別の売上高営業利益率の推移を見ると、米国やEU に比べ、中国やBRICs がこれを超過する傾向にあり（但し、09 年は除く）、特にBRICs の同利益率については一貫して８％以上の高い水準で推移している。例文帳に追加

In addition, according to the “Survey on Overseas Business Activities” (2009), the operating profit on sales of Japanese overseas corporations (all industries) was higher in China and BRICs (except in 2009) than in the U.S and the EU, and especially in BRICs it has been constantly high at more than 8%. - 経済産業省

二　内国法人　当該内国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(ii) A domestic corporation: The amount obtained by dividing the amount of the dividend of profit that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one  - 日本法令外国語訳データベースシステム

二　内国法人　当該内国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第二項第二号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(ii) A domestic corporation: The amount obtained by dividing the amount of the distribution of profit that the domestic corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (2), item (ii) of the Income Tax Act from one  - 日本法令外国語訳データベースシステム

なお、近年の我が国の在外現地法人（全産業）の売上高、経常利益の地域別のシェアを比較してみると、いずれも、米国の比率が大きく低下する一方、中国及びBRICs の比率が大きく上昇している。例文帳に追加

In addition, comparison of sales amounts and ordinary profits by region for overseas Japanese corporations (all industries) in the recent years shows that the proportion in the U.S has continuously decreased in both value, and the ratio of China and BRICs increased greatly. - 経済産業省

様々な商品を陳列棚に並べて販売する際に期間需要に対してスペース当たり利益の段階的変化と他品の販売機会を考慮しつつ、商品陳列のスペース効率と在庫効率とを向上させて期待利益を最大化する相対最適陳列商品数及びフェース数を決定する在庫量決定方法及びその装置を提供する。例文帳に追加

To provide a total stock determination method that determines the relative optimum display goods number and face number that improve space efficiency of goods display and inventory efficiency so as to maximize an expected profit, considering gradual change of profit per space and sales opportunities of other goods for period demand when various goods are placed in showcases to sell. - 特許庁

五　国の機関、独立行政法人等、地方公共団体及び地方独立行政法人の内部又は相互間における審議、検討又は協議に関する情報であって、公にすることにより、率直な意見の交換若しくは意思決定の中立性が不当に損なわれるおそれ、不当に国民の間に混乱を生じさせるおそれ又は特定の者に不当に利益を与え若しくは不利益を及ぼすおそれがあるもの例文帳に追加

(v) Information concerning deliberations, examinations or consultations internally conducted by or mutually conducted between state organs, Incorporated Administrative Agencies, etc., local public entities and Local Incorporated Administrative Agencies, where disclosure is likely to cause unjust harm to the open exchange of opinions or the neutrality of decision making, cause unjust confusion among citizens, or bring unjust advantages or disadvantages to specific individuals.  - 日本法令外国語訳データベースシステム

六　国の機関、独立行政法人等、地方公共団体及び地方独立行政法人の内部又は相互間における審議、検討又は協議に関する情報であって、開示することにより、率直な意見の交換若しくは意思決定の中立性が不当に損なわれるおそれ、不当に国民の間に混乱を生じさせるおそれ又は特定の者に不当に利益を与え若しくは不利益を及ぼすおそれがあるもの例文帳に追加

(vi) Information concerning deliberations, examinations or consultations internally conducted by or mutually conducted between state organs, Incorporated Administrative Agencies, etc., local public entities and Local Incorporated Administrative Agencies, where disclosure is likely to cause unjust harm to the open exchange of opinions or the neutrality of decision making, cause unjust confusion among citizens, or bring unjust advantages or disadvantages to specific individuals  - 日本法令外国語訳データベースシステム

我が国企業の海外現地法人の地域別収支状況を見ると、アジア経済の好調等を背景として2004 年度時点にアジアでは2 兆 2,040 億円と最大の利益を生んでおり、売上高純利益率も4.3％と最も高く、アジア現地法人が我が国企業の海外活動における主要な収益源であることが分かる（第4-1-15図）。例文帳に追加

Looking at the balance of payments of overseas subsidiaries of Japanese companies by region, in FY2004 Asia generated the largest profits (¥2,204 billion), with the highest net income/net sales (4.3%) due to factors like the economic boom in Asia. It is clear that Asian subsidiaries are the main source of earnings in overseas activities of Japanese companies (Figure 4-1-15). - 経済産業省

中国進出の日系企業の売上高経常利益率は1990年代後半までは他の国・地域を下回っていたものの、近年ではASEAN諸国以外の地域を上回り、中国進出の日系企業も利益をあげているが、最近では法制度の不備・不透明性、知的財産権の侵害、電力問題等の事業環境の課題が顕在化している。例文帳に追加

Although the ordinary income to sales ratio for Japanese overseas affiliated companies in China was lower than those in other countries and regions until the mid-1990s, in recent years it has surpassed profit ratios in other regions with the exception of the ASEAN countries. Although Japanese overseas affiliated companies in China are making profits, business climate issues such as China's underdeveloped, opaque legal system, intellectual property rights infringements, and power issues have surfaced recently. - 経済産業省

当期純利益は、法人税の実効税率引下げによる繰延税金資産の取崩しがあった影響で、減益となったが、各社とも黒字を確保したというふうに承知をいたしております。例文帳に追加

I understand that although their net profits declined as a result of reversal of deferred tax assets due to a cut in the effective corporate tax rate, all of the companies posted profits.  - 金融庁

株式投資の際に、目標とする利益を得るためのガイドライン値を少ない計算資源で、効率よく求める投資目標処理装置、投資目標処理方法、ならびに、プログラムを提供することを目的とする。例文帳に追加

To provide an investment target processing device, an investment target processing method and a program that efficiently compute guideline values for earning a target profit on stock investment with fewer computing resources. - 特許庁

「複数救済方式混載グループ救済」を実現する救済回路の提供、また、製品利益率を適性化するための救済設計方法の提供を目的とする。例文帳に追加

To provide a repair circuit to achieve "group repair of mixed multiple repair methods", or a repair design method for making a product margin percentage suitable. - 特許庁

「環境指標」と企業パフォーマンスの関係については、「社会指標」と同様の手法で分析を行っているが、営業利益率、ROEいずれの財務指標についても有意な相関が得られていない（第2-1-29図、第2-1-30図、第2-1-31図、第2-1-32図）。例文帳に追加

The relation between the environmental indicators and the corporate performance was analyzed under a method similar to that for the social indicators, but this analysis confirmed no significant correlation with the financial indicators on either the operating profit ratio or ROE (Figs. 2.1.29, 2.1.30, 2.1.31, 2.1.32). - 経済産業省

一　法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該利益の配当の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(i) A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act: The amount obtained by dividing the amount of the dividend of profit that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one  - 日本法令外国語訳データベースシステム

一　法第二条第一項第一号の二に規定する居住者　当該居住者が支払を受ける当該利益の分配の額を一から所得税法第百八十二条第二号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(i) A resident prescribed in Article 2, paragraph (1), item (i)-2 of the Act: The amount obtained by dividing the amount of the distribution of profit that the resident is to receive by the rate that remains after deducting the tax rate prescribed in Article 182, item (ii) of the Income Tax Act from one  - 日本法令外国語訳データベースシステム

エネルギー効率が互いに異なる走行モードのうち、エネルギー効率の高い走行モードを優先する車両を貸与したときに所有者が被る不利益を抑える課金管理装置、課金管理方法、課金管理プログラム、及び車両貸出システムを提供する。例文帳に追加

To provide a charging management device, a charging management method, a charging management program and a vehicle rental system which reduce disadvantages an owner receives when a vehicle which puts a high priority on a travel mode with high energy efficiency among travel modes with different energy efficiencies is rented. - 特許庁

広告依頼者側はヒット率の高い配信先を効果的に増やすことができ、広告受給者側は、そのヒット率の向上により従来よりも商品、サービス購入による利益をより多く享受することができる広告情報の供給方法の提供。例文帳に追加

To provide a method for supplying advertisement information for allowing an advertisement client to effectively increase distribution destinations whose hit rates are high, and for allowing an advertisement recipient to enjoy more benefits according to the purchase of merchandise and a service than a conventional manner thanks to the increase of the hit rates. - 特許庁

グループ会社各社の業務実績を共有し、グループ会社各社で照会して効率的に活用すると共に、利益計画に反映することができる業務実績情報共有システム、業務実績の解析方法および業務実績情報共有プログラムを格納した記録媒体を提供する。例文帳に追加

To provide an operation result information sharing system, an analyzing method for operation results, and a recording medium stored with an operation result information sharing program which enable group companies to share the operation results of the respective group companies, effectively use them through inquiries, and reflect them on profit plans. - 特許庁

そして、書籍制作・出版に掛かった費用を売上から差引いて、その利益をフリーソフトウェアの難易度と利用者数から独自の評価方法、図３乃至図４若しくは、図４及び図６により、適当と思われる比率でソフトウェア開発者１００に分配する。例文帳に追加

The costs of producing and/or publishing the book are subtracted from sales and its profit is distributed to the software developer 100 at a ratio that seems appropriate, by using a unique method of evaluation based on the difficulty level of free software and the number of users, as shown in Figures. - 特許庁

役職員が「会社のためになる」といった意識でカルテルを行うことを防ぐには、経営トップが率先して、役職員に対し、「競争法違反により得る利益は必要ない」と いったことを様々な機会に、繰り返し伝えることが必要。例文帳に追加

In order to prevent executives and employees from forming cartels with the mindset of this being for the "benefit of the corporation," top management must take the initiative in repeating to their executives and employees over and over on many different occasions that "there is no need to seek profits in violation of competition law". - 経済産業省

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the dividend of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額例文帳に追加

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one.  - 日本法令外国語訳データベースシステム

第一条　この法律は、国家公務員たる職員について適用すべき各般の根本基準（職員の福祉及び利益を保護するための適切な措置を含む。）を確立し、職員がその職務の遂行に当り、最大の能率を発揮し得るように、民主的な方法で、選択され、且つ、指導さるべきことを定め、以て国民に対し、公務の民主的且つ能率的な運営を保障することを目的とする。例文帳に追加

Article 1 (1) The purpose of this Act is to establish basic standards (including adequate measures to protect the welfare and interest of officials) which shall be applicable to all officials who are national public servants and by providing that officials shall be so selected and guided through democratic means as to achieve maximum efficiency in the performance of public duties, guarantee citizens democratic and efficient performance of those duties.  - 日本法令外国語訳データベースシステム

中小企業の新事業分野への進出、競争力の強化、利益率向上を図るため、中小企業者と農林漁業者との連携による事業活動の促進に関する法律（平成20 年法律第38号、以下「農商工等連携促進法」という）等に基づき、新商品・新サービス開発、販路開拓の取組を支援した。例文帳に追加

In order to help SMEs to enter new fields, strengthen their competitiveness, and raise their profit ratios, support was provided for SMEs’ development of new products, services, and markets in accordance with legislation including the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38, 2008; referred to below as the Agricultural-Commercial-Industrial Collaboration Promotion Act).  - 経済産業省

ハ　原価基準法（国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算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をいう。）例文帳に追加

c) Cost plus method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the said foreign affiliated transaction for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the said amount of cost by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

近年我が国企業の海外生産比率は3 割に達し、外国子会社の利益が10年間で4 倍超に増加したが、これまでは海外現地法人の内部留保額が毎年2 ～ 3 兆円のペースで急増する一方、配当額は微増にとどまっており、海外から国内への資金還流は伸び悩んでいた（第3-2-2-10 図）。例文帳に追加

The ratio of overseas production of Japanese-owned companies has reached 30% in recent years, and the income of overseas subsidiaries has quadrupled in four years. In the past, while the amount of internal revenues of overseas affiliated companies increased at the pace of 2-3 trillion yen every year, the dividend has been limited to a small increase and the inflow of funds from overseas into Japan has been sluggish (see Figure 3-2-2-10). - 経済産業省

一　当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin  - 日本法令外国語訳データベースシステム

一　当該連結法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin  - 日本法令外国語訳データベースシステム

ロ　再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算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をいう。）例文帳に追加

b) Resale price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the said foreign affiliated transaction for having sold the said inventory assets to a person who is not in a special relationship therewith (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the said resale price by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

こうした比率拡大の契機としては、SRI投資信託が収益性以外の要素を考慮することは機関投資家としての受託者責任に反するのではないかと懸念されたことに対して、米国労働省が1998年に、「ERISA法（従業員退職所得保障法）403条及び404条に定める受託者基準について、SRIファンドが提供するような、特定の投資機会を受託者が評価した結果の付帯的利益を考慮することを妨げるものではない」という見解を出し、収益性以外の事項を考慮することを認めたことがある。例文帳に追加

The increase in this ratio was triggered by the fact that in response to the concern that considering factors other than profitability by SRI mutual funds might run counter to the fiduciary responsibility as institutional investors, the US Department of Labor in 1998 authorized the consideration of matters other than profitability by saying, "the fiduciary standards of sections 403 and 404 (of the Employee Retirement Income Security Act (ERISA)) do not preclude consideration of collateral benefits, such as those offered by a 'socially-responsible' fund, in a fiduciary's evaluation of a particular investment opportunity." - 経済産業省

１０　法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。例文帳に追加

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs.  - 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

当事者は，強制ライセンスのロイヤルティ料率を含む基本的条件について合意することができる。当事者間の合意がない場合は，局長が，次の条件に従って，強制ライセンスのロイヤルティ料率を含む基本的条件を定める。 (a)強制ライセンスの範囲及び期間は，許可された目的に限定される。 (b)強制ライセンスは，非排他的なものとする。 (c)強制ライセンスは，当該発明を実施している企業又は事業の一部とともにする場合を除き，譲渡することができない。 (d)強制ライセンスの対象の実施は，主としてフィリピン市場への供給のためにされなければならない。ただし，この制限は，当該ライセンスの付与が，司法上又は行政上の手続によって特許権者による当該特許の実施の態様が反競争的である旨が決定されたことに基づく場合は，適用しない。 (e)強制ライセンスは，その付与をもたらした状況が存在しなくなり，かつ，その状況が再発しそうにないことが適切に示されたときは，取り消すことができる。ただし，実施権者の正当な利益に対して適切な保護を与えるものとする。 (f) 特許権者は，付与又は許諾の経済的価値を考慮に入れて，適正な報酬を受ける。ただし，強制ライセンスが，司法上又は行政上の手続の結果反競争的と決定された行為を是正するために許諾された場合は，報酬の額の決定に当たり，反競争的な行為を是正する必要性を考慮に入れることができる。例文帳に追加

The parties may agree on the basic terms and conditions including the rate of royalties of a compulsory license. In the absence of agreement between the parties, the Director shall fix the terms and conditions including the rate of royalties of the compulsory license subject to the following conditions: (a) The scope and duration of such license shall be limited to the purpose for which it was authorized; (b) The license shall be non-exclusive; (c) The license shall be non-assignable, except with the part of the enterprise or business with which the invention is being exploited; (d) Use of the subject matter of the license shall be devoted predominantly for the supply of the Philippine market: Provided, that this limitation shall not apply where the grant of the license is based on the ground that the patentee’s manner of exploiting the patent is determined by judicial or administrative process to be anti-competitive. (e) The license may be terminated upon proper showing that circumstances which led to its grant have ceased to exist and are unlikely to recur: Provided, that adequate protection shall be afforded to the legitimate interest of the licensee; (f) The patentee shall be paid adequate remuneration taking into account the economic value of the grant or authorization, except that in cases where the license was granted to remedy a practice which was determined after judicial or administrative process, to be anti-competitive, the need to correct the anti-competitive practice may be taken into account in fixing the amount of remuneration. - 特許庁

①業者の商号②金融商品取引業者等である旨及び登録番号③手数料、信託報酬、費用その他顧客が当該取引につき支払うべき対価（有価証券の対価やデリバティブなどの権利の対価を除く）の種類ごと及び合計の金額、金額の上限又は計算方法④委託保証金を預託すべき取引については委託保証金の額又はその計算方法⑤デリバティブ取引等で損失が委託保証金を上回る可能性がある場合には、その旨及び当該デリバティブ取引等の額の委託保証金に対する比率（計算できない場合にはその旨及びその理由）⑥金利、為替相場、株価指数等の指標を直接の原因として損失が生じるおそれがある場合には、当該指標とその変動により損失が生じるおそれがある旨及びその理由⑦前号の損失が委託保証金の額を上回るおそれがある場合には、かかる損失のおそれを生じさせる直接の原因となる指標、かかる損失が生じるおそれがある旨及びその理由⑧外国為替証拠金取引のような店頭デリバティブ取引について、金融商品取引業者等が表示する金融商品の売付け価格と買付け価格に差がある場合にはその旨⑨その他重要な事項について顧客の不利益となる事実⑩業者が金融商品取引業協会に加盟している場合にはその旨及び協会名例文帳に追加

(A) Trade name of the firm; (B) The fact that the firm is a financial instruments firm15 and its registration number; (C) The breakdown and total of the commission, trust charge, expenses and other consideration (except the consideration for securities or rights relating to derivatives, etc.) payable by customers for the relevant transactions, the maximum amount thereof, or its calculation method; (D) In the case of transactions that require the deposit of consignment guarantee money, the amount thereof and its calculation method; (E) If there is a risk of loss exceeding the amount of consignment guarantee money in a derivatives transaction, etc., that fact and the ratio of the transaction amount of such derivative transaction, etc. to the amount of consignment guarantee money (if calculation of such ratio is impossible, that fact and the reasons thereof); (F) If there is a risk of loss arising directly from such indicators as the interest rate, exchange rates or stock index, such indicators and the fact that fluctuation thereof may result in loss, and the reasons thereof; (G) If there is a risk of loss as referred to in the preceding item that exceeds the amount of consignment guarantee money, the indicator(s) which may directly lead to such loss, the fact that there is a risk of such loss, and the reasons thereof; (H) In regard to over-the-counter derivative transactions such as foreign exchange margin trading, where there is a difference between the selling price and buying price indicated by a financial instruments firm, etc., that fact; (I) Disadvantageous facts for customers in relation to other important matters; and (J) If the firm is a member of the Financial Instruments Firms Association, that fact and the name of the specific association.  - 経済産業省

第十八条　法第七条、第八条、第三十八条、第三十九条、第四十六条、第四十七条、第五十六条及び第五十七条に規定する主務大臣の権限に属する事務並びにその事務に係る法第六条の二、第三十四条の二、第三十六条の二、第四十三条の二、第四十四条の二、第五十二条の二、第五十四条の二及び第六十六条第一項から第三項までに規定する主務大臣の権限に属する事務並びに訪問販売に係る取引、連鎖販売取引、特定継続的役務提供に係る取引及び業務提供誘引販売取引に関する法第六十条に規定する主務大臣の権限に属する事務で、当該都道府県の区域内における販売業者、役務提供事業者、統括者、勧誘者、一般連鎖販売業者又は業務提供誘引販売業を行う者の業務に係るものは、都道府県知事が行うこととする。ただし、二以上の都道府県の区域にわたり訪問販売に係る取引、連鎖販売取引、特定継続的役務提供に係る取引若しくは業務提供誘引販売取引の公正及び購入者等の利益が害されるおそれがあり、主務大臣がその事態に適正かつ効率的に対処するため特に必要があると認めるとき、又は都道府県知事から要請があつたときは、主務大臣が法第六条の二、第七条、第八条、第三十四条の二、第三十六条の二、第三十八条、第三十九条、第四十三条の二、第四十四条の二、第四十六条、第四十七条、第五十二条の二、第五十四条の二、第五十六条、第五十七条及び第六十六条第一項から第三項までに規定する主務大臣の権限に属する事務を自ら行うことを妨げない。例文帳に追加

Article 18 (1) The prefectural governor shall process the affairs under the authority of the competent minister prescribed in Article 7, Article 8, Article 38, Article 39, Article 46, Article 47, Article 56, and Article 57 of the Act and the affairs under the authority of the competent minister prescribed in Article 6-2, Article 34-2, Article 36-2, Article 43-2, Article 44-2, Article 52-2, Article 54-2, and Article 66(1) to (3) of the Act pertaining to such affairs, and the affairs under the authority of the competent minister prescribed in Article 60 of the Act relating to transactions pertaining to Door-to-Door Sales, transactions pertaining to Multilevel Marketing Transactions, transactions pertaining to Specified Continuous Service Offers, and Business Opportunity Related Sales Transactions that are associated with the business of a seller, a Service Provider, a Supervisor, a solicitor, a general multilevel marketing distributor, or a person conducting Business Opportunity Related Sales within the area of the prefecture. However, where there is the risk of harming the fairness of the transactions pertaining to Door-to-Door Sales, transactions pertaining to Multilevel Marketing Transactions, transactions pertaining to Specified Continuous Service Offers, or Business Opportunity Related Sales Transactions and the interests of the purchaser, etc. in the areas of two or more prefectures, and the competent minister finds it specially necessary for appropriately and efficiently dealing with the situation, or upon the request of the prefectural governor, this shall not preclude the competent minister from processing the affairs under the authority of the competent minister prescribed in Article 6-2, Article 7, Article 8, Article 34-2, Article 36-2, Article 38, Article 39, Article 43-2, Article 44-2, Article 46, Article 47, Article 52-2, Article 54-2, Article 56, Article 57, and Article 66(1) to (3) of the Act.  - 日本法令外国語訳データベースシステム