「剰余金合計」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

二その他資本剰余金の額組織変更の直前の会員商品取引所の加入金及び資本剰余金 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

三設立時資本剰余金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 金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

五設立時利益剰余金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 金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

五　吸収合併後利益剰余金額　次に掲げる額の合計額例文帳に追加

(v) 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

五吸収合併後利益剰余金額次に掲げる額の合計額例文帳に追加

(v) the amount of the Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following:  - 経済産業省

十　剰余金の配当（次のイからハまでに掲げるものを除く。）　当該剰余金の配当についての第四百四十六条第六号イからハまでに掲げる額の合計額例文帳に追加

(x) Distribution of dividends of surplus (excluding those listed in Sub-item (a) through (c) below): The sum of the amounts listed in Sub-item (a) through (c) in item (vi) of Article 446 with respect to such distribution of dividend of 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金の額（以下「吸収合併後資本剰余金額」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

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金の額（以下「吸収合併後利益剰余金額」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

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金の額（以下「吸収合併後資 本剰余金額」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　当該持分の払戻しを受けた会員の出資につき出資金及び資本剰余金の額に計上されていた額の合計額例文帳に追加

(a) the total of the amount recorded in the amount of the contribution and capital surplus for the contribution of the Member who received the repayment of said equity interest;  - 日本法令外国語訳データベースシステム

ロ　当該持分の払戻しを受けた会員の出資につき出資金及び資本剰余金の額に計上されていた額の合計額例文帳に追加

(b) the total of the amount recorded in the amount of the contribution and capital surplus for the contribution of the Member who received the repayment of said equity interest;  - 日本法令外国語訳データベースシステム

六　最終事業年度の末日後に剰余金の配当をした場合における次に掲げる額の合計額例文帳に追加

(vi) The sum of the following amounts in cases where dividend of surplus is paid after the last day of the Most Recent Business Year:  - 日本法令外国語訳データベースシステム

三　設立時資本剰余金額　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 Capital Surplus at Establishment: the amount calculated 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

三吸収合併後資本剰余金額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 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

三設立時資本剰余金額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 Capital Surplus at Establishment: the amount calculated 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

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金の額（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金の額及び利益剰余金の額の合計額）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。一資本準備金の額零 二その他資本剰余金の額組織変更の直前の会員商品取引所の加入金及び資本剰余金 の額の合計額 三利益準備金の額零 四その他利益剰余金の額組織変更の直前の会員商品取引所の法定準備金及び利益剰 余金の額例文帳に追加

(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

二　前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の適用対象留保金額の計算上控除される金額の合計額例文帳に追加

(ii) The sum of the amounts to be deducted for calculating the amount of eligible retained income for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item  - 日本法令外国語訳データベースシステム

三　第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の課税対象留保金額の計算上控除される金額の合計額例文帳に追加

iii) The sum of the amounts to be deducted for calculating the amount of taxable retained income for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i  - 日本法令外国語訳データベースシステム

三　第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額例文帳に追加

iii) The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of dividends of surplus, etc. set forth in item (i  - 日本法令外国語訳データベースシステム

一　法第四十条の五第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）の属する年の十二月三十一日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額例文帳に追加

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid by December 31 of the year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, the year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.  - 日本法令外国語訳データベースシステム

一　法第六十六条の八第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該内国法人の事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額例文帳に追加

i) The sum of a dividend of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the business year of the domestic corporation including the day on which an event listed in Article 66-8(1)(i) of the Act occurred (where no dividend of surplus, etc. other than a specified dividend of surplus, etc. was paid, up to the final day of the business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividend of surplus, etc.  - 日本法令外国語訳データベースシステム

一　法第六十八条の九十二第一項第一号に掲げる事実が生じた日（特定剰余金配当等以外の剰余金の配当等の支払がない場合には、当該特定剰余金配当等に係る基準事業年度終了の日から六月を経過する日）を含む当該連結法人の連結事業年度終了の日までに当該特定外国子会社等が支払つた剰余金の配当等（当該基準事業年度の期間内の日をその支払に係る基準日とするものに限る。）の額の合計額例文帳に追加

i) The sum of dividends of surplus, etc. (limited to that whose base date for payment is included in the said base business year) that the said specified foreign subsidiary company, etc. has paid, up to the final day of the consolidated business year of the consolidated corporation including the day on which an event listed in Article 68-92(1)(i) of the Act occurred (where no dividend of surplus, etc. other than specified dividends of surplus, etc. was paid, up to the final day of the consolidated business year including the day on which six months have elapsed after the final day of the base business year for the said specified dividends of surplus, etc.  - 日本法令外国語訳データベースシステム

第四百四十六条　株式会社の剰余金の額は、第一号から第四号までに掲げる額の合計額から第五号から第七号までに掲げる額の合計額を減じて得た額とする。例文帳に追加

Article 446 The amount of the surplus of a Stock Company shall be the amount obtained by subtracting the sum of the amounts listed in item (v) through (vii) from the sum of the amounts listed in item (i) through (iv):  - 日本法令外国語訳データベースシステム

三　設立時資本剰余金額　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金の額の合計額（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金の額並びに各非対価交付消滅会員商品取引所の出資金及び加入金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

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金、加入金、資本剰余 金、法定準備金及び利益剰余金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金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき 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。一設立時出資金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金の額の 合計額 二設立時加入金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金の額の 合計額 三設立時資本剰余金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 金の額の合計額 四設立時法定準備金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 金の額の合計額 五設立時利益剰余金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 金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

五　設立時利益剰余金額　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金の額の合計額（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金の額及び各非対価交付消滅会員商品取引所の法定準備金の額の合計額）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

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

第百三十五条　投資法人は、投資口の払戻しによつて減少した出資総額等の合計額が投資口の払戻しに要した金額を超える場合には、その超過額を出資剰余金として積み立てなければならない。例文帳に追加

Article 135 (1) When the sum total of the Total Amount of Investment, etc. that was reduced in the refund of Investment Equity exceeds the amount needed for refunding the Investment Equity, the Investment Corporation shall reserve the excess amount as an investment surplus.  - 日本法令外国語訳データベースシステム

平成十八年度予算においても、徹底した歳出の見直しを行うとともに、合計約十三兆八千億円の積立金・剰余金を財政健全化のため活用しております。例文帳に追加

In the draft budget for FY2006, we will conduct a thorough expenditure review and allocate reserves and surpluses totaling about 13.8 trillion yen to fiscal consolidation - 財務省

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金の額（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金の額、加入金の額及び資本剰余金の額の合計額）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

三　新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金額」という。）　新設合併会員払込出資額（当該新設合併会員払込出資額が零未満である場合にあっては、零）から設立時出資金額及び設立時加入金額の合計額を減じて得た額例文帳に追加

(iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment") -- the amount calculated by deducting the sum total of the Amount of Contributions at Establishment and the Amount of Membership Fees at Establishment from the Amount of the Contribution Paid by Members in a Consolidation-Type Merger (in cases where the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be zero);  - 日本法令外国語訳データベースシステム

４　前二項に規定する「剰余金額」とは、第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額をいう（第四款及び第五款において同じ。）。例文帳に追加

(4) The term "surplus amount" provided for in the preceding two paragraphs shall mean the amount obtained by subtracting the total sum of the amounts listed in item (ii) through item (iv) from the amount listed in item (i) (the same shall apply to Subsection 4 and Subsection 5):  - 日本法令外国語訳データベースシステム

ロ　請求権の内容が異なる株式等を発行している法人（ハに掲げる法人を除く。）　当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額のうちに居住者及び内国法人並びに特殊関係非居住者が有する当該外国法人の直接及び間接保有の請求権に基づく剰余金の配当等の額の合計額の占める割合例文帳に追加

(b) A corporation that issues shares, etc. in which different claims are vested (excluding a corporation listed in (c)): The ratio of the sum of the amount of dividend of surplus, etc. based on the claims for the said foreign corporation held through direct and/or indirect ownership by residents, domestic corporations and specially-related nonresidents to the total amount of dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of the said foreign corporation  - 日本法令外国語訳データベースシステム

二　前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の法第四十条の四第一項に規定する適用対象留保金額の計算上控除される金額の合計額例文帳に追加

(ii) The sum of the amounts to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4(1) of the Act for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item  - 日本法令外国語訳データベースシステム

三　第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額の合計額例文帳に追加

iii) The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21(2) for the said base business year of the said specified foreign subsidiary company, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i  - 日本法令外国語訳データベースシステム

五　直接及び間接保有の請求権に基づく剰余金の配当等の額　個人又は内国法人が直接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額及び他の外国法人を通じて間接に有する当該外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものの合計額をいう。例文帳に追加

(v) Amount of dividend of surplus, etc. based on the claims (held) through direct and/or indirect ownership: The sum of the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of a foreign corporation held directly by an individual or domestic corporation and the amount of dividend of surplus, etc. receivable based on the claims in the shares, etc. of the said foreign corporation specified by a Cabinet Order as being held indirectly by the said individual or domestic corporation via another foreign corporation  - 日本法令外国語訳データベースシステム

８　法第四十条の四第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。例文帳に追加

(8) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 40-4(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows):  - 日本法令外国語訳データベースシステム

７　法第六十六条の六第二項第五号に規定する間接に有する外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の額として政令で定めるものは、外国法人の株式等の請求権に基づき受けることができる剰余金の配当等の総額に、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）を乗じて計算した剰余金の配当等の額とする。例文帳に追加

(7) The amount of a dividend of surplus, etc. specified by a Cabinet Order as being receivable based on the claims vested in the shares, etc. of a foreign corporation held indirectly as prescribed in Article 66-6(2)(v) of the Act shall be the amount of a dividend of surplus, etc. obtained by multiplying the total amount of a dividend of surplus, etc. receivable based on the claims vested in the shares, etc. of a foreign corporation by the ratio specified respectively in the following items for the category of cases listed in the relevant items (where falling under both of the following cases, the sum of the ratios specified respectively as follows):  - 日本法令外国語訳データベースシステム

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金、加入金、資本剰余金、法 定準備金及び利益剰余金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 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金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。一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額 二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の加入金の額 三吸収合併後資本剰余金額次に掲げる額の合計額 イ吸収合併直前資本剰余金額 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金の額 四吸収合併後法定準備金額次に掲げる額の合計額 イ吸収合併直前法定準備金額 ロ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金の額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 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金の額例文帳に追加

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: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the Amount of Contributions of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (ii) the Membership Fees subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b) the Amount of the Membership Fees of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Capital Surplus immediately prior to an Absorption-Type Merger; (b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iv) the amount of the Statutory Capital subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Statutory Capital immediately prior to the Absorption-Type Merger; (b) the amount of the Statutory Capital of the Member Commodity Exchange - 119 - Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (v) the amount of the Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Accumulated Profit immediately prior to the Absorption-Type Merger; (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

十九　短期借入金、一年内返済長期借入金、一年内償還社債、社債及び長期借入金のうち短期劣後債務に該当するもの（長期劣後債務のうち、資本金、新株式払込金又は新株式申込証拠金、資本剰余金、利益剰余金、株式等評価差額金、自己株式払込金又は自己株式申込証拠金及び自己株式の合計額（次項において「基本的項目の額」という。）の五十パーセントに相当する額を超える額並びに次号に規定する減価したものの累計額の合計額に相当するものを含む。）例文帳に追加

(xix) among short-term debts, long-term debts to be repaid within one year, bonds due within a year, bonds payable, and long-term debts, those falling under Short-Term Subordinated Debts (among Long-Term Subordinated Debts, including the amount exceeding the amount equivalent to 50 percent of capital, the total amount of the capital subscriptions or suspense receipts on capital subscriptions, capital surplus, accumulated profit, difference in valuation of stocks, amount paid on a person's own shares or suspense receipts on a person's own shares, and a person's own shares [referred to as the "Amount of Basic Items" in the following paragraph] and the amount equivalent to the total amount of the accumulated depreciation prescribed in the following item);  - 日本法令外国語訳データベースシステム

５　日本銀行は、各事業年度の損益計算上の剰余金の額から、第一項又は第二項の規定により積み立てた金額及び前項の規定による配当の金額の合計額を控除した残額を、当該各事業年度終了後二月以内に、国庫に納付しなければならない。例文帳に追加

(5) After deducting the amount reserved as prescribed in paragraphs 1 and 2 and the dividend payments prescribed in the preceding paragraph from the surplus resulting from the settlement of profits and losses for each business year, the Bank of Japan shall pay the remaining surplus to the national treasury within two months after each relevant business year ends.  - 日本法令外国語訳データベースシステム

四　第一号の剰余金の配当等の額の合計額につき法第四十条の五第一項の規定により当該居住者の同項第一号に掲げる事実が生じた日の属する年の前年以前の年分の配当所得の金額又は雑所得の金額の計算上控除された金額の合計額例文帳に追加

iv) The sum of the amounts deducted for calculating the amount of dividend income or miscellaneous income for a year preceding the relevant year including the day on which an event listed in Article 40-5(1)(i) of the Act occurred with regard to the said resident, pursuant to the provisions of the said paragraph, with regard to the sum of the dividends of surplus, etc. set forth in item (i  - 日本法令外国語訳データベースシステム

四　第一号の剰余金の配当等の額の合計額につき当該内国法人の法第六十六条の八第一項第一号に掲げる事実が生じた日を含む事業年度前の事業年度又は連結事業年度において同項又は法第六十八条の九十二第一項の規定により損金の額に算入された金額の合計額例文帳に追加

(iv) The sum of the amounts included in deductible expenses, pursuant to the provisions of the said paragraph or Article 68-92(1) of the Act, in a business year or consolidated business year preceding the business year of the said domestic corporation that includes the day on which an event listed in Article 66-8(1)(i) of the Act occurred, with regard to the sum of the dividends of surplus, etc. set forth in item (i).  - 日本法令外国語訳データベースシステム

四　第一号の剰余金の配当等の額の合計額につき当該連結法人の法第六十八条の九十二第一項第一号に掲げる事実が生じた日を含む連結事業年度前の連結事業年度又は事業年度において同項又は法第六十六条の八第一項の規定により損金の額に算入された金額の合計額例文帳に追加

(iv) The sum of the amounts included in deductible expenses, pursuant to the provisions of the said paragraph or Article 66-8(1) of the Act, in a consolidated business year or business year preceding the consolidated business year of the said consolidated corporation that includes the day on which an event listed in Article 68-92(1)(i) of the Act occurred, with regard to the sum of dividends of surplus, etc. set forth in item (i).  - 日本法令外国語訳データベースシステム