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剰余金取引の部分一致の例文一覧と使い方

該当件数 : 71



例文

利益剰余を除外した,取引剰余例文帳に追加

the surplus of a business, exclusive of its earned surplus  - EDR日英対訳辞書

会員商品取引所は、剰余の分配をしてはならない。例文帳に追加

A Member Commodity Exchange shall not distribute its surplus.  - 経済産業省

三 会員商品取引所が資本剰余の額の全部又は一部を出資の額とするものと定めた場合 当該資本剰余の額例文帳に追加

(iii) in the case where a Member Commodity Exchange determined to deem the whole or part of the capital surplus as the amount of the contribution: the amount of said capital surplus.  - 日本法令外国語訳データベースシステム

二 その他資本剰余の額 組織変更の直前の会員商品取引所の加入及び資本剰余の額の合計額例文帳に追加

(ii) the amount of the other capital surplus: the total amount of the membership fee and capital surplus of the Member Commodity Exchange immediately prior to the entity conversion;  - 日本法令外国語訳データベースシステム

例文

四 その他利益剰余の額 組織変更の直前の会員商品取引所の法定準備及び利益剰余の額例文帳に追加

(iv) the amount of the other accumulated profits: the amount of the statutory capital and accumulated profits of the Member Commodity Exchange immediately prior to the entity conversion.  - 日本法令外国語訳データベースシステム


例文

二その他資本剰余の額組織変更の直前の会員商品取引所の加入及び資本剰余 の額の合計額例文帳に追加

(ii) the amount of the other capital surplus: the total amount of the membership fee and capital surplus of the Member Commodity Exchange immediately prior to the entity conversion;  - 経済産業省

四その他利益剰余の額組織変更の直前の会員商品取引所の法定準備及び利益剰 余の額例文帳に追加

(iv) the amount of the other accumulated profits: the amount of the statutory capital and accumulated profits of the Member Commodity Exchange immediately prior to the entity conversion.  - 経済産業省

五 設立時利益剰余額 新設合併取得会員商品取引所の新設合併の直前の利益剰余の額例文帳に追加

(v) the Amount of Accumulated Surplus at Establishment: the amount of accumulated profit immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger.  - 日本法令外国語訳データベースシステム

五設立時利益剰余額新設合併取得会員商品取引所の新設合併の直前の利益剰余 の額例文帳に追加

(v) the Amount of Accumulated Profit at Establishment: the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger.  - 経済産業省

例文

三設立時資本剰余額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 の額の合計額例文帳に追加

(iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger;  - 経済産業省

例文

五設立時利益剰余額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 の額の合計額例文帳に追加

(v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger.  - 経済産業省

イ 新設合併取得会員商品取引所の新設合併の直前の資本剰余の額例文帳に追加

(a) the amount of the Capital Surplus immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange acquired through a Consolidation-Type Merger;  - 日本法令外国語訳データベースシステム

第六十五条 会員商品取引所は、剰余の分配をしてはならない。例文帳に追加

Article 65 A Member Commodity Exchange shall not distribute its surplus.  - 日本法令外国語訳データベースシステム

ロ吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余の額例文帳に追加

(b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger;  - 経済産業省

イ新設合併取得会員商品取引所の新設合併の直前の資本剰余の額例文帳に追加

(a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger;  - 経済産業省

2 前項に規定する「吸収合併存続会員商品取引所の出資、加入、資本剰余、法定準備及び利益剰余につき吸収合併消滅会員商品取引所における吸収合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。例文帳に追加

(2) The phrase "cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger" as used in the preceding paragraph means cases that fall under all of the following items:  - 日本法令外国語訳データベースシステム

2 前項に規定する「新設合併設立会員商品取引所の出資、加入、資本剰余、法定準備及び利益剰余につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。例文帳に追加

(2) The phrase "cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger" as used in the preceding paragraph means cases that fall under all of the following items:  - 日本法令外国語訳データベースシステム

五吸収合併後の吸収合併存続会員商品取引所の利益剰余の額(以下「吸収合併後利 益剰余額」という。) 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 の額(以下「吸収合併直前利益剰余額」という。)例文帳に追加

(v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger").  - 経済産業省

四 会員商品取引所が出資の額の全部又は一部を資本剰余の額とするものと定めた場合 当該資本剰余の額とするものと定めた額に相当する額例文帳に追加

(iv) in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount equivalent to the amount determined to be deemed as said capital surplus;  - 日本法令外国語訳データベースシステム

三 会員商品取引所が出資の額の全部又は一部を資本剰余の額とするものと定めた場合 当該資本剰余の額とするものと定めた額例文帳に追加

(iii) in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount determined to be deemed to be said capital surplus;  - 日本法令外国語訳データベースシステム

三 吸収合併後の吸収合併存続会員商品取引所の資本剰余の額(以下「吸収合併後資本剰余額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額例文帳に追加

(iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Capital Surplus subsequent to an Absorption-Type Merger"): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);  - 日本法令外国語訳データベースシステム

イ 吸収合併の直前の吸収合併存続会員商品取引所の資本剰余の額(以下「吸収合併直前資本剰余額」という。)例文帳に追加

(a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as "Capital Surplus immediately prior to an Absorption-Type Merger");  - 日本法令外国語訳データベースシステム

五 吸収合併後の吸収合併存続会員商品取引所の利益剰余の額(以下「吸収合併後利益剰余額」という。) 次に掲げる額の合計額例文帳に追加

(v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the sum total of the amounts set forth in the following:  - 日本法令外国語訳データベースシステム

イ 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余の額(以下「吸収合併直前利益剰余額」という。)例文帳に追加

(a) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger");  - 日本法令外国語訳データベースシステム

三吸収合併後の吸収合併存続会員商品取引所の資本剰余の額(以下「吸収合併後資 本剰余額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額例文帳に追加

(iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b);  - 経済産業省

イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余の額(以下「吸収合 併直前資本剰余額」という。)例文帳に追加

(a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to asCapital Surplus immediately prior to an Absorption-Type Merger”);  - 経済産業省

第六十条の十二 会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用については、「直前の資本の額」とあるのは「直前の出資又は資本の額」と、「直前の資本準備」とあるのは「直前の加入又は資本準備」と、「直前のその他資本剰余」とあるのは「直前の資本剰余又はその他資本剰余」と、「直前の利益準備」とあるのは「直前の法定準備又は利益準備」と、「直前のその他利益剰余」とあるのは「直前の利益剰余又はその他利益剰余」と、同規則第七十七条中「資本の額」とあるのは「出資又は資本の額」と、第七十八条中「直前の資本、資本剰余及び利益剰余」とあるのは「直前の出資、資本、加入、資本剰余、法定準備及び利益剰余」と、「資本の額」とあるのは「出資又は資本の額」と、「資本準備の額」とあるのは「加入又は資本準備の額」と、「その他資本剰余の額」とあるのは「資本剰余又はその他資本剰余の額」と、「利益準備の額」とあるのは「法定準備又は利益準備の額」と、「その他利益剰余の額」とあるのは「利益剰余又はその他利益剰余の額」とする。例文帳に追加

Article 60-12 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 5, and Chapter III, Section 6, Subsection 2 of the Ordinance on Accounting of Companies for the case of a Consolidation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same Ordinance shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit," respectively.  - 日本法令外国語訳データベースシステム

会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第 二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用について は、「直前の資本の額」とあるのは「直前の出資又は資本の額」と、「直前の資本準 備」とあるのは「直前の加入又は資本準備」と、「直前のその他資本剰余」とあ るのは「直前の資本剰余又はその他資本剰余」と、「直前の利益準備」とあるのは 「直前の法定準備又は利益準備」と、「直前のその他利益剰余」とあるのは「直前 の利益剰余又はその他利益剰余」と、同規則第七十七条中「資本の額」とあるのは 「出資又は資本の額」と、第七十八条中「直前の資本、資本剰余及び利益剰余」 とあるのは「直前の出資、資本、加入、資本剰余、法定準備及び利益剰余」 と、「資本の額」とあるのは「出資又は資本の額」と、「資本準備の額」とあるの は「加入又は資本準備の額」と、「その他資本剰余の額」とあるのは「資本剰余 又はその他資本剰余の額」と、「利益準備の額」とあるのは「法定準備又は利益準 備の額」と、「その他利益剰余の額」とあるのは「利益剰余又はその他利益剰余 の額」とする。例文帳に追加

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 5, and Chapter 3, Section 6, Subsection 2 of the Corporate Computation Rules for the case of an Incorporation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the - 132 - term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same rule shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit,” respectively.  - 経済産業省

新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資、加入、資本剰余 、法定準備及び利益剰余についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。例文帳に追加

In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively:  - 経済産業省

2 会員商品取引所が組織変更をする場合には、組織変更後株式会社商品取引所の次の各 号に掲げる額は、当該各号に定める額とする。一資本準備の額零 二その他資本剰余の額組織変更の直前の会員商品取引所の加入及び資本剰余 の額の合計額 三利益準備の額零 四その他利益剰余の額組織変更の直前の会員商品取引所の法定準備及び利益剰 余の額例文帳に追加

(2) In the case where a Member Commodity Exchange implements entity conversion, the amount of an Incorporated Commodity Exchange after Entity Conversion listed in the following items shall be the amount specified in said respective items:(i) the amount of the capital reserve: zero; (ii) the amount of the other capital surplus: the total amount of the membership fee and capital surplus of the Member Commodity Exchange immediately prior to the entity conversion; (iii) the amount of the profit reserve: zero; (iv) the amount of the other accumulated profits: the amount of the statutory capital and accumulated profits of the Member Commodity Exchange immediately prior to the entity conversion.  - 経済産業省

第六十条の八 会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用については、同規則第五十九条中「吸収合併の直前の資本、資本剰余及び利益剰余」とあるのは「吸収合併の直前の出資、加入、資本剰余、法定準備及び利益剰余」と、「資本の額」とあるのは「出資の額」と、「資本準備の額」とあるのは「加入の額」と、「その他資本剰余の額」とあるのは「資本剰余の額」と、「利益準備の額」とあるのは「法定準備の額」と、「その他利益剰余の額」とあるのは「利益剰余の額」とする。例文帳に追加

Article 60-8 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 2; and Chapter III, Section 4, Subsection 1 of the Ordinance on Accounting of Companies in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 59 of the same Ordinance shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively.  - 日本法令外国語訳データベースシステム

会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第 二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用について は、同規則第六十一条第一項中「吸収合併の直前の資本、資本剰余及び利益剰余」 とあるのは「吸収合併の直前の出資、加入、資本剰余、法定準備及び利益剰余」 と、「資本の額」とあるのは「出資の額」と、「資本準備の額」とあるのは「加入 の額」と、「その他資本剰余の額」とあるのは「資本剰余の額」と、「利益準備の額」 とあるのは「法定準備の額」と、「その他利益剰余の額」とあるのは「利益剰余の 額」とする。例文帳に追加

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 2; and Chapter 3, Section 4, Subsection 1 of the Corporate Computation Rules in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 61, paragraph 1 of the same Rule shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively.  - 経済産業省

ロ 吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余の額(吸収合併対価が存しない場合にあっては、吸収合併の直前の吸収合併消滅会員商品取引所の法定準備の額及び利益剰余の額の合計額)例文帳に追加

(b) the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger (in cases where there is no Consideration of an Absorption-Type Merger, the amount shall be the sum of the amount of statutory capital and the amount of accumulated profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger).  - 日本法令外国語訳データベースシステム

2 会員商品取引所の資本剰余の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。例文帳に追加

(2) The amount specified in the following items shall be subtracted from the amount of the capital surplus of a Member Commodity Exchange only in the cases listed in said respective items:  - 日本法令外国語訳データベースシステム

イ 会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余の額例文帳に追加

(a) the amount of the Capital Surplus immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital;  - 日本法令外国語訳データベースシステム

イ 会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余の額例文帳に追加

(a) the amount of accumulated profit immediately prior to a Consolidation-Type Merger of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger which Inherits Members' Capital;  - 日本法令外国語訳データベースシステム

ロ吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余の額例文帳に追加

(b) the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger.  - 経済産業省

イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余の額例文帳に追加

(a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital;  - 経済産業省

イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余の額例文帳に追加

(a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital;  - 経済産業省

第六十条の六 吸収合併存続会員商品取引所の出資、加入、資本剰余、法定準備及び利益剰余につき吸収合併消滅会員商品取引所における吸収合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐものとして計算することが適切である場合には、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、当該各号に定める額とする。例文帳に追加

Article 60-6 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:  - 日本法令外国語訳データベースシステム

第六十条の十 新設合併設立会員商品取引所の出資、加入、資本剰余、法定準備及び利益剰余につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐものとして計算することが適切である場合には、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。例文帳に追加

Article 60-10 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts specified in such items, respectively:  - 日本法令外国語訳データベースシステム

三 設立時資本剰余額 新設合併の直前の各新設合併消滅会員商品取引所の資本剰余の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の資本剰余の額並びに各非対価交付消滅会員商品取引所の出資及び加入の額の合計額例文帳に追加

(iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of contribution and membership fees of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger);  - 日本法令外国語訳データベースシステム

五 設立時利益剰余額 新設合併の直前の各新設合併消滅会員商品取引所の利益剰余の額の合計額(新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の利益剰余の額及び各非対価交付消滅会員商品取引所の法定準備の額の合計額)例文帳に追加

(v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of accumulated profit of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of statutory capital of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger).  - 日本法令外国語訳データベースシステム

2 会員商品取引所の利益剰余の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余の額からは控除しないものとする。例文帳に追加

(2) The amount specified in the following items shall be subtracted from the amount of the accumulated profit of a Member Commodity Exchange only in the cases listed in said respective items; provided, however, that the amount equivalent to the book value of the property repaid by the repayment of the contribution shall not be deducted from the amount of the accumulated profit:  - 日本法令外国語訳データベースシステム

五 新設合併設立会員商品取引所の設立時の利益剰余の額(以下「設立時利益剰余額」という。) 零(新設合併会員払込出資額が零未満であるときは、当該新設合併対象純資産額)例文帳に追加

(v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the "Amount of Accumulated Surplus at Establishment") -- the amount shall be zero (if the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be said amount of net assets subject to the Consolidation-Type Merger).  - 日本法令外国語訳データベースシステム

五新設合併設立会員商品取引所の設立時の利益剰余の額(以下「設立時利益剰余 額」という。) 零(新設合併対象純資産額が零未満であるときは、当該新設合併対 象純資産額)例文帳に追加

(v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).  - 経済産業省

3 前二項に規定する場合において、新設合併に係る費用があるときは、当該費用のうち 新設合併対価として考慮すべきものをも新設合併対価として考慮するものとする。新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資、加入、資本剰余 、法定準備及び利益剰余についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。一設立時出資額新設合併の直前の各新設合併消滅会員商品取引所の出資の額の 合計額 二設立時加入額新設合併の直前の各新設合併消滅会員商品取引所の加入の額の 合計額 三設立時資本剰余額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 の額の合計額 四設立時法定準備額新設合併の直前の各新設合併消滅会員商品取引所の法定準備 の額の合計額 五設立時利益剰余額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 の額の合計額例文帳に追加

(3) In cases prescribed by the provisions of the preceding two paragraphs, where there are expenses pertaining to the Incorporation-Type Merger, the portion of said expenses related to the Incorporation-Type Merger shall also be included as a consideration of the Incorporation-Type Merger. In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iv) the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger.  - 経済産業省

ロ 吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余の額(吸収合併対価が存しない場合にあっては、吸収合併の直前の吸収合併消滅会員商品取引所の出資の額、加入の額及び資本剰余の額の合計額)例文帳に追加

(b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger (in cases where there is no Consideration of an Absorption-Type Merger, the amount shall be the sum of the amount of contributions, the amount of membership fees, and the amount of capital surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger);  - 日本法令外国語訳データベースシステム

四 会員商品取引所が資本剰余の額の全部又は一部を出資の額とするものと定めた場合 当該出資の額とするものと定めた額に相当する額例文帳に追加

(iv) in the case where a Member Commodity Exchange determined to deem the whole or part of the capital surplus as the amount of the contribution: the amount equivalent to the amount determined to be deemed to be said contribution;  - 日本法令外国語訳データベースシステム

例文

吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資、加入、資本剰余、法 定準備及び利益剰余についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資、加入、資本剰余、法定準備及び利益剰余を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。例文帳に追加

In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:  - 経済産業省

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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