「当事業年度」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

二　当該事業年度の予定貸借対照表及び予定損益計算書例文帳に追加

(ii) a projected balance sheet and projected income statement for the current business year;  - 日本法令外国語訳データベースシステム

三　当該各事業年度において還付を受ける法人所得税の額例文帳に追加

(iii) The amount of corporate income tax to be refunded in the relevant business year.  - 日本法令外国語訳データベースシステム

二当該事業年度の予定貸借対照表及び予定損益計算書例文帳に追加

(ii) a projected balance sheet and projected income statement for the current business year;  - 経済産業省

ロ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち 法第二条第八項第二号 に規定する取引（自己の計算による取引を除く。）の取引 金額の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金 額例文帳に追加

(b) the amount equivalent to 0.00625 percent of the greatest transaction amount total of transactions prescribed in Article 2, paragraph 8, item 2 of the Act (excluding transactions based on a person’s own account) in the business year and the business years commenced within two years prior to the commencement date of said business year;  - 経済産業省

ハ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち 法第二条第八項第三号 に規定する取引（自己の計算による取引を除く。）の取引 金額の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金 額例文帳に追加

(c) the amount equivalent to 0.00625 percent of the greatest transaction amount total of transactions prescribed in Article 2, paragraph 8, item 3 of the Act (excluding transactions based on a person’s own account) in the business year and the business years commenced within two years prior to the commencement date of said business year;  - 経済産業省

ニ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第四号 に規定する取引（自己の計算による取引を除く。）の対価 の額の合計額の最も高い事業年度における当該合計額の万分の六・二五に相当す る金額例文帳に追加

(d) the amount equivalent to 0.00625 percent of the greatest transaction amount total of transactions prescribed in Article 2, paragraph 8, item 4 of the Act (excluding transactions based on a person’s own account) in the business year and the business years commenced within two years prior to the commencement date of said business year;  - 経済産業省

十五　商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事業年度から起算して二事業年度における商品取引受託業務の収支の見込みを記載した書面、商品取引受託業務の計画書並びにこれらの根拠を記載した書面例文帳に追加

(xv) a document stating the estimated income and expenditures of Commodity Transactions Brokerage Business, the Commodity Transactions Brokerage Business plan for the business year in which Commodity Transactions Brokerage Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and the basis for assumptions used in those documents;  - 日本法令外国語訳データベースシステム

十六　商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事業年度から起算して二事業年度における純資産額及び純資産額規制比率の見込みを記載した書面並びにこれらの根拠を記載した書面例文帳に追加

(xvi) a document stating the estimated amount of the net assets and the Net Assets Regulation Ratio for the business year in which Commodity Transactions Brokerage Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and the basis for assumptions used in those documents;  - 日本法令外国語訳データベースシステム

十九　商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事業年度から起算して二事業年度における純資産額及び純資産額規制比率の見込みを記載した書面並びにこれらの根拠を記載した書面例文帳に追加

(xix) a document stating the estimated amount of the net assets and the Net Assets Regulation Ratio for the business year in which Commodity Transactions Brokerage Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and the basis for assumptions used in those documents;  - 日本法令外国語訳データベースシステム

十五　商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事業年度から起算して二事業年度における純資産額及び純資産額規制比率の見込みを記載した書面並びにこれらの根拠を記載した書面例文帳に追加

(xv) a document stating the estimated amount of the net assets and the Net Assets Regulation Ratio for the business year in which Commodity Transactions Brokerage Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and basis for assumptions used in those documents;  - 日本法令外国語訳データベースシステム

十九商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事 業年度から起算して二事業年度における純資産額及び純資産額規制比率の見込みを 記載した書面並びにこれらの根拠を記載した書面例文帳に追加

(xix) a document stating the estimated amount of the net assets and the Net Assets Regulation Ratio for the business year in which Commodity Trading Consignment Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and the basis for assumptions used in those documents;  - 経済産業省

十五商品取引受託業務の開始を予定する日の属する事業年度及び当該事業年度の翌事 業年度から起算して二事業年度における純資産額及び純資産額規制比率の見込みを 記載した書面並びにこれらの根拠を記載した書面例文帳に追加

(xv) a document stating the estimated amount of the net assets and the Net Assets Regulation Ratio for the business year in which Commodity Trading Consignment Business is scheduled to commence and the two business years following said business year, and a document stating the preparation procedures and basis for assumptions used in those documents;  - 経済産業省

② 第二事業年度以降出資約束期間の満了日が属する事業年度までについては、各事業年度につき、総組合員の出資約束金額の合計額の［ ］%に相当する額例文帳に追加

(ii) For each of the second and subsequent business years until the business year in which the expiration date of the Commitment Period falls, an amount equal to [__]% of the total Capital Commitments of all Partners; and  - 経済産業省

イ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year (if any of these business years is less than one full year, an amount calculated by dividing said transaction amount in said business year by the number of months in said business year and multiplying the result by twelve; the same shall apply hereinafter);  - 日本法令外国語訳データベースシステム

イ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち 法第二条第八項第一号 に規定する取引（自己の計算による取引を除く。）の取引 金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年 度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金 額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に 相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the greatest transaction amount total for the business year and for the business years commenced within two years prior to the commencement date of said business year (if any of these business years is less than one full year, an extrapolated amount calculated by dividing said transaction amount total in said business year by the number of actual months in that short business year and multiplying the result by twelve; the same shall apply hereinafter) of transactions prescribed in Article 2, paragraph 8, item 1 of the Act (excluding transactions based on a person’s own account);  - 経済産業省

五　適格分社型分割等に係る分割法人等の分割等前十年内事業年度のうち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（以下この号において「分割承継等事業年度」という。）開始の日以後に開始したもの　当該内国法人の分割承継等事業年度開始の日の前日を含む事業年度例文帳に追加

(v) A business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that started on or after the first day of a business year of the said domestic corporation including the day of the said qualified spin-off-type company split, etc. (hereinafter referred to as the "business year of the split succession, etc." in this item): The relevant business year of the said domestic corporation including the day preceding the first day of the business year of the split succession, etc.  - 日本法令外国語訳データベースシステム

五　適格分社型分割等に係る分割法人等の分割等前十年内事業年度のうち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（以下この号において「分割承継等連結事業年度」という。）開始の日以後に開始したもの　当該連結法人の分割承継等連結事業年度開始の日の前日を含む連結事業年度例文帳に追加

(v) A business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that started on or after the first day of a consolidated business year of the said consolidated corporation including the day of the said qualified spin-off-type company split, etc. (hereinafter referred to as the "consolidated business year of the split succession, etc." in this item): The relevant consolidated business year of the said consolidated corporation including the day preceding the first day of the consolidated business year of the split succession, etc.  - 日本法令外国語訳データベースシステム

第十九条　銀行は、事業年度ごとに、業務及び財産の状況を記載した当該事業年度の中間事業年度（当該事業年度の四月一日から九月三十日までの期間をいう。以下同じ。）に係る中間業務報告書及び当該事業年度に係る業務報告書を作成し、内閣総理大臣に提出しなければならない。例文帳に追加

Article 19 (1) A Bank shall, for each Business Year, prepare an interim business report pertaining to the interim Business Year (meaning the period from April 1 through September 30 of the Business Year; the same shall apply hereinafter) of that Business Year and a business report pertaining to the entire Business Year that contain statements on the status of its business and property and submit them to the Prime Minister.  - 日本法令外国語訳データベースシステム

電気事業者は、毎事業年度、当該事業年度終了の日における原子力発電施設ごとの解体に要する全費用の見積額を定め、当該事業年度末までに経済産業大臣の承認を受けなければならないと定められている。例文帳に追加

In order to provide for decommissioning, electric companies deposit funds covering expenses for dismantling and removal of power reactors and expenses for the treatment and disposal of the waste generated from decommissioning, based on the Ministerial Ordinance concerning Reserve Fund for Dismantling Nuclear Power Facilities, established by the Minister of METI, in pursuant to the provisions of the Electricity Business Act. - 経済産業省

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

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

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

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国土交通大臣に提出しなければならない。例文帳に追加

(2) The designated testing agency shall prepare the business report and receipt and payment statement pertaining to the testing procedures in each business year and submit the same to the Minister of Land, Infrastructure, Transport and Tourism within three months after expiration of the said business year.  - 日本法令外国語訳データベースシステム

第二百十六条　特定目的会社は、毎事業年度、内閣府令で定めるところにより、事業報告書を作成し、当該事業年度経過後三箇月以内に、これを内閣総理大臣に提出しなければならない。例文帳に追加

Article 216 A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare business reports for every business year and submit them to the Prime Minister within three months after each business year has concluded.  - 日本法令外国語訳データベースシステム

２　指定修習機関は、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) The designated training agency shall prepare every fiscal year business report and settlement of income and expenditure, and shall submit those to the Minister of Economy, Trade and Industry within three months of 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

３　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、総務大臣及び委任都道府県知事に提出しなければならない。例文帳に追加

(3) A designated examining body shall prepare a business report and a statement of income and expenditure for each business year, and submit them to the Minister of Internal Affairs and Communications and the entrusting prefectural governor within three months after the end of the business year.  - 日本法令外国語訳データベースシステム

第十六条の四十一　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 16-41 The Association 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 said 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

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、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

２　銀行が子会社等を有する場合には、当該銀行は、事業年度ごとに、前項の報告書のほか、当該銀行及び当該子会社等の業務及び財産の状況を連結して記載した当該事業年度の中間事業年度に係る中間業務報告書及び当該事業年度に係る業務報告書を作成し、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) In the case where a Bank has a Subsidiary Company, etc., said Bank shall, for each Business Year, prepare an interim business report pertaining to the interim Business Year of the Business Year that contains consolidated statements on the status of business and property of that Bank and that Subsidiary Company, etc. and a business report pertaining to the entire Business Year that contains such consolidated statements, in addition to the reports set forth in the preceding paragraph, and submit them to the Prime Minister.  - 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

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

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

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

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

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

当社は１９９９年度末までに、ＩＳＯ１４００１の認証をすべての事業所で取得する例文帳に追加

All of our offices will obtain ISO14001 certification by the end of 1999.  - 京大-NICT 日英中基本文データ

二　当該特定外国子会社等が当該各事業年度において当該居住者に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額例文帳に追加

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said resident in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of a dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of a dividend, etc. in reverse chronological order and the said amount of a dividend, etc. has been categorized for the relevant business year in accordance with the said amount of a dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income arises.  - 日本法令外国語訳データベースシステム

二　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等から受ける配当等の額が当該配当等の額に係る基準事業年度の出資対応配当可能金額を超える場合　当該他の特定外国子会社等の基準事業年度以前の各事業年度の出資対応配当可能金額をそれぞれ最も新しい事業年度のものから順次当該配当等の額に充てるものとして当該配当等の額を当該各事業年度の出資対応配当可能金額に応じそれぞれの事業年度ごとに区分した場合において、課税対象留保金額又は個別課税対象留保金額の生ずる事業年度の出資対応配当可能金額から充てるものとされた配当等の額の合計額例文帳に追加

(ii) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation in the relevant business year exceeds the amount of a dividend payable corresponding to the capital contributions for the base business year pertaining to the said amount of dividend, etc.: Where the amount of a dividend payable corresponding to the capital contributions for the relevant business year preceding the base business year of the said other specified foreign subsidiary company, etc. shall be appropriated to the said amount of dividend, etc. in reverse chronological order and the said amount of dividend, etc. has been categorized for the relevant business year in accordance with the said amount of dividend payable corresponding to the capital contributions for the relevant business year, the sum of the amount of a dividend, etc. to be appropriated with the amount of a dividend payable corresponding to the capital contributions for the business year during which the taxable retained income or individually taxable retained income arises.  - 日本法令外国語訳データベースシステム