「当事業年度」に関連した英語例文の一覧と使い方(6ページ目) - Weblio英語例文検索

第四百六十五条　株式会社が次の各号に掲げる行為をした場合において、当該行為をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた時における第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該各号に掲げる行為に関する職務を行った業務執行者は、当該株式会社に対し、連帯して、その超過額（当該超過額が当該各号に定める額を超える場合にあっては、当該各号に定める額）を支払う義務を負う。ただし、当該業務執行者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

Article 465 (1) In cases where a Stock Company carries out the acts listed in any of the following items, if the sum of the amounts listed in item (iii), (iv) and (vi) of Article 461(2) when approval under Article 438(2) (or, in cases provided for in the first sentence of Article 439, approval under Article 436(3)) is obtained with respect to the Financial Statements for the business year that contains the day on which such act is carried out (or, if the business year immediately preceding such business year is not the Most Recent Business Year, the business year immediately preceding such business year) exceeds the amount listed in item (i) of that paragraph, the Executing Persons who performed duties in relation to the acts listed in each such item shall be jointly and severally liable to such Stock Company for payment of such excess amount (or, in cases where such excess amount exceeds the amount listed in each such item, the amount listed in each such item).; provided, however, that this shall not apply in cases where such Executing Persons prove that they did not fail to exercise due care with respect to the performance of their duties:  - 日本法令外国語訳データベースシステム

イ　退職給付引当金（使用人が退職した後に当該使用人に退職一時金、退職年金その他これらに類する財産の支給をする場合における事業年度の末日において繰り入れるべき引当金をいう。）例文帳に追加

(a) Allowances for Retirement Benefits (which means allowances to be carried over as on the last day of a business year in the case where retirement lump-sum grants, retirement pension, and other similar benefits are paid to an employee after he/she has retired);  - 日本法令外国語訳データベースシステム

ロ　返品調整引当金（常時、販売する棚卸資産につき、当該販売の際の価額による買戻しに係る特約を結んでいる場合における事業年度の末日において繰り入れるべき引当金をいう。）例文帳に追加

(b) Allowances for Sales Returns (which means allowances to be carried over as on the last day of a business year in the case where there is always a special arrangement pertaining to a buyback with value at the time of selling, with regard to inventories for sale);  - 日本法令外国語訳データベースシステム

１０　前二項の規定により報告書提出外国会社が有価証券報告書等に代えて外国会社報告書及びその補足書類を提出する場合には、第一項中「当該事業年度経過後三月以内（当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）」とあるのは「当該事業年度経過後公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」とし、第五項中「「当該事業年度」とあるのは「当該特定期間」」とあるのは「「当該事業年度経過後三月以内（当該会社が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）」とあるのは「当該特定期間経過後公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」」とする。例文帳に追加

(10) In cases where a Reporting Foreign Company submits a Foreign Company Report and Supplementary Documents thereof instead of Annual Securities Reports, etc. under the preceding two paragraphs, the part "within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors after the end of that business year)" in paragraph (1) shall be deemed to be replaced with "within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors,"; and the part, "the term "that business year" in the main clause of paragraph (1) shall be deemed to be replaced with "that Specified Period"" in paragraph (5) shall be deemed to be replaced with "the part "within three months after the end of that business year (or, in the case of a foreign company, within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors after the end of that business year)" in the main clause of paragraph (1) shall be deemed to be replaced with "within the period specified by a Cabinet Order as the period necessary and appropriate for the public interest or protection of investors after the end of that business year"."  - 日本法令外国語訳データベースシステム

二　その支払う剰余金の配当等の額（法第六十六条の八第一項第二号に定める金額を含む。次項において「配当等の額」という。）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

(ii) The amount of a dividend of surplus, etc. (including the amount specified in Article 66-8(1)(ii) of the Act; referred to as the "amount of a dividend, etc." in the next paragraph) that the specified foreign subsidiary company, etc. shall pay and 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

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

二　その支払う剰余金の配当等の額（法第六十八条の九十二第一項第二号に定める金額を含む。次項において「配当等の額」という。）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

(ii) The amount of a dividend of surplus, etc. (including the amount specified in Article 68-92(1)(ii) of the Act; referred to as the "amount of a dividend, etc." in the next paragraph) that the specified foreign subsidiary company, etc. shall pay and 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

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

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):  - 日本法令外国語訳データベースシステム

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph):  - 日本法令外国語訳データベースシステム

第百十五条　事業年度を一年とする特定目的会社については、一事業年度の途中において一回に限り事業年度中の一定の日を定めその日における社員（当該特定目的会社を除く。）に対し取締役の決定（取締役が数人あるときは、その過半数をもってする決定）により金銭の分配（以下この款において「中間配当」という。）をすることができる旨を定款で定めることができる。例文帳に追加

Article 115 (1) A Specific Purpose Company whose business year is one year in length may provide in its articles of incorporation to the effect that it may distribute monies to its members (excluding the Specific Purpose Company) on only one specific date per business year at the director's decision (in cases where there are two or more directors, when so decided by a majority thereof) (hereinafter such distribution of monies shall be referred to as "Payments of Interim Dividends" in this Subsection).  - 日本法令外国語訳データベースシステム

ハ　最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の当該吸収合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）例文帳に追加

(c) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph (4) of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year);  - 日本法令外国語訳データベースシステム

第四十九条の三　金融商品取引業者（第一種金融商品取引業を行う外国法人に限る。以下この款において同じ。）は、内閣府令で定めるところにより、事業年度ごとに、その行う業務の全部に関し作成した貸借対照表、損益計算書その他財務計算に関する書類及び当該事業年度における業務の概要を記載した書面を、当該事業年度経過後政令で定める期間内に、内閣総理大臣に提出しなければならない。例文帳に追加

Article 49-3 (1) A Financial Instruments Business Operator (limited to a foreign juridical person engaged in Type I Financial Instruments Business; hereinafter the same shall apply in this Subsection) shall, for each business year, submit to the Prime Minister the balance sheet, profit and loss statement and other documents related to financial accounting prepared in relation to all of its business as well as the documents summarizing the business of the relevant business year, within the period specified by a Cabinet Order from the end of said business year, pursuant to the provisions of a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

５　第一項各号に掲げる内国法人は、当該内国法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。次項において同じ。）に添付しなければならない。例文帳に追加

(5) A domestic corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

５　特殊関係株主等である内国法人は、当該内国法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。次項において同じ。）に添付しなければならない。例文帳に追加

(5) A domestic corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

５　第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。例文帳に追加

(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

５　特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。例文帳に追加

(5) A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の当該吸収 合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生じたと きは、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併 の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっ - 87 - ては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）例文帳に追加

(c) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year);  - 経済産業省

一　事業協同組合又は事業協同小組合の作成する計画に基づき工場又は事業場（以下「工場等」という。）を集団して設置する組合員の利用に供する当該事業協同組合又は事業協同小組合の事業をその工場等の設置に相当の期間を要する一部の組合員がその間に利用することが困難であるため、当該事業の運営に支障が生ずる場合における当該事業　当該計画に基づく工場等の設置が完了した日のうち最も早いものを含む事業年度終了の日から起算して三年を超えない範囲内において政令で定める期間例文帳に追加

(i) Businesses of the business cooperative or the minor business cooperative to be provided for the utilize of partner who will collectively establish factories or workplaces (hereinafter referred to as "factories, etc.") based on a plan prepared by the business cooperative or the minor business cooperative, in the case where the administration of said Businesses will be hindered due to some partner who require a considerable period of time for establishing said factories, etc. finding it difficult to utilize the Businesses during that time-The period specified by a Cabinet Order not exceeding three years from the final day of the business year containing the earliest of the dates of termination of the establishment of factories, etc. based on said plan  - 日本法令外国語訳データベースシステム

４　特定目的会社が第二項の特定出資の取得をした場合において、当該取得をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度（各事業年度に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた場合（同条第四項前段に規定する場合にあっては、同項後段の報告をした場合）における当該各事業年度のうち最も遅いものをいう。以下同じ。）でないときは、その事業年度の直前の事業年度）に係る第百二条第二項に規定する計算書類につき第百四条第二項の承認を受けた時（同条第四項前段に規定する場合にあっては、同項後段の報告をした時）における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該取得に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額（当該超過額が当該特定出資の取得により特定社員に対して交付した金銭の総額を超える場合にあっては、当該金銭の総額）を支払う義務を負う。ただし、当該取締役がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

(4) In cases where a Specific Purpose Company acquires the Specified Equity set forth in paragraph (2), if the total sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive as of the time when the approval set forth in Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) pertaining to the business year that contains the date of said acquisition (if the business year immediately preceding such business year is not the Most Recent Business Year (the latest of the business years for which approval under Article 104(2) has been obtained (in the case prescribed in the first sentence of paragraph (4) of that Article, the time when the report set forth in the second sentence of that paragraph has been made) with respect to the financial statements prescribed in Article 102(2) relating to each business year; the same shall apply hereinafter), the business year immediately preceding such business year) exceeds the amount set forth in Article 114(1)(i), the directors who performed duties in relation to the acquisition shall jointly and severally have an obligation to pay such excess amount (in cases where such excess amount exceeds the total amount of monies delivered to Specified Members as a result of the acquisition of said Specified Equity, the total amount of such monies) to said Specific Purpose Company; provided, however, that this shall not apply to any director who proves that he/she did not fail to exercise due care with respect to the performance of his/her duties.  - 日本法令外国語訳データベースシステム

当該保険関係が消滅した日（保険年度の中途に労災保険法第三十四条第一項の承認が取り消された事業に係る第一種特別加入保険料及び保険年度の中途に労災保険法第三十六条第一項の承認が取り消された事業に係る第三種特別加入保険料に関しては、それぞれ当該承認が取り消された日）例文帳に追加

the day when the said insurance relation vanished (the day when the approval of Paragraph 1, Article 34 of the Accident Insu  - 日本法令外国語訳データベースシステム

５　特殊関係株主等である居住者は、当該居住者に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を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分の確定申告書に添付しなければならない。例文帳に追加

(5) A resident who is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said resident as well as any other documents specified by an Ordinance of the Ministry of Finance, to his/her final return form for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.  - 日本法令外国語訳データベースシステム

３　法第六十六条の九の七第三項に規定する政令で定める事業年度は、特定外国法人の所得に対して課された外国法人税の額が前項の規定によりその例によるものとされる第三十九条の十八第三項各号のいずれに該当するかに応じ当該各号に定める事業年度とする。例文帳に追加

(3) The business year specified by a Cabinet Order prescribed in Article 66-9-7(3) of the Act shall be the business year specified respectively in the items of Article 39-18(3), in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign corporation.  - 日本法令外国語訳データベースシステム

３　法第六十八条の九十三の七第三項に規定する政令で定める連結事業年度は、特定外国法人の所得に対して課された外国法人税の額が前項の規定によりその例によるものとされる第三十九条の百十八第三項各号のいずれに該当するかに応じ当該各号に定める事業年度とする。例文帳に追加

(3) The consolidated business year specified by a Cabinet Order prescribed in Article 68-93-7(3) of the Act shall be the business year specified respectively in the items of Article 39-118(3), in accordance with the category of the amount of foreign corporation tax imposed on the income of a specified foreign corporation.  - 日本法令外国語訳データベースシステム

四　当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号において同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に限る。）例文帳に追加

(iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in a Consolidation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in a Consolidation-Type Merger) at said Member Commodity Exchange Dissolved in a Consolidation-Type Merger (excluding Liquidating Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph (4) of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year);  - 日本法令外国語訳データベースシステム

四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存する こととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に 限る。）例文帳に追加

(iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year);  - 経済産業省

二　その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度（法第六十六条の七第二項の規定の適用がある場合には、その内国法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受けた連結事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する事業年度例文帳に追加

(ii) The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the business year for which the provisions of Article 66-6(1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year (where the provisions of Article 66-7(2) of the Act are applied, after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act were applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year): The said business year involving the day on which the tax was imposed.  - 日本法令外国語訳データベースシステム

二　その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度（法第六十八条の九十一第二項の規定の適用がある場合には、その連結法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受けた事業年度）終了の日後に当該課税対象年度の所得に対して課された外国法人税　その課された日の属する連結事業年度例文帳に追加

(ii) The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. after the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year (where the provisions of Article 68-91(2) of the Act are applied, after the final day of the business year for which the provisions of Article 66-6(1) of the Act were applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year): The said consolidated business year involving the day on which the tax was imposed.  - 日本法令外国語訳データベースシステム

（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する普通法人のこれらの号に掲げる外国法人のいずれかに該当することとなつた日の属する事業年度、同条第四号に掲げる外国法人に該当する普通法人の第百三十八条第二号（人的役務の提供事業に係る対価）に規定する事業（以下「人的役務提供事業」という。）を国内において開始した日の属する事業年度又は当該普通法人の第百四十一条第四号に掲げる国内源泉所得で第百三十八条第二号に掲げる対価以外のものを有することとなつた日の属する事業年度例文帳に追加

(the business year that includes the day on which an ordinary corporation that falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) has fallen under any of the categories of foreign corporations listed in these items, the business year that includes the day on which an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) has commenced, in Japan, a business prescribed in Article 138(ii) (Consideration for Business of Providing Personal Services) (hereinafter referred to as a  - 日本法令外国語訳データベースシステム

第四十七条　機構は、救済給付の支給に要する費用に充てるため、石綿の使用量、指定疾病の発生の状況その他の事情を勘案して政令で定める要件に該当する事業主（以下「特別事業主」という。）から、毎年度、特別拠出金を徴収する。例文帳に追加

Article 47 (1) The Agency shall collect special contributions every fiscal year from the business operators falling under the requirements prescribed in the Cabinet Order that are designated considering the consumption of asbestos, the occurrence conditions of designated diseases and other situations (hereinafter referred to as "special business operators") for appropriation to the expense required for the payment of the relief benefits.  - 日本法令外国語訳データベースシステム

２　協会は、前項の規定により財務諸表を総務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。例文帳に追加

(2) The Association, when it submits financial statements to the Minister of Internal Affairs and Communications pursuant to the provision of the preceding paragraph, shall attach the business report of the business year and the statement of accounts prepared according to the budgetary categories as well as the auditors' written opinions regarding the financial statements and statement of accounts.  - 日本法令外国語訳データベースシステム

２　協会は、前項の規定により財務諸表を総務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事の意見をつけなければならない。例文帳に追加

(2) The Institute, when it submits financial statements to the Minister of Internal Affairs and Communications pursuant to the provision of the preceding paragraph, shall attach the business report of the business year and the statement of accounts prepared according to the budgetary categories as well as the auditors' written opinions regarding the financial statements and statement of accounts.  - 日本法令外国語訳データベースシステム

第二条　国は、国民経済の復興及び人口問題の解決に寄与するため、北海道総合開発計画（以下「開発計画」という。）を樹立し、これに基く事業を昭和二十六年度から当該事業に関する法律（これに基く命令を含む。）の規定に従い、実施するものとする。例文帳に追加

Article 2 (1) In order to contribute to the restoration of the national economy and to the settlement of population problems, the State shall make the Comprehensive Development Plan of Hokkaido (hereinafter referred to as the "Development Plan"), and carry out projects based on it, pursuant to the provisions of acts relevant to the projects (including orders thereof), beginning fiscal 1951.  - 日本法令外国語訳データベースシステム

三　第十五条第一項第三号の事業にあつては、その保険年度における第十四条第一項の厚生労働省令で定める額の総額に当該事業についての第二種特別加入保険料率を乗じて算定した第二種特別加入保険料例文帳に追加

(iii) For businesses prescribed by Article 15, paragraph (1), item (iii), the Class II special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14, paragraph (1) for such insurance year, by the Class II special enrollment insurance rate for such business  - 日本法令外国語訳データベースシステム

平成19年度は、当該制度改正にかかる周知を徹底し、事業運営全般の信頼性がより一層向上し、また、共済事業の健全な運営が担保された中小企業組合が今後より一層活用されるよう、普及を図る。例文帳に追加

In FY2007, efforts will be made to raise awareness of the revision of this law so that reliability of business operations in general will be raised and greater use of SME partnerships backed by the sound operation of mutual aid programs will be encouraged. - 経済産業省

６　第二十五条の十九第二項の規定は、一般民間国外債を発行する外国法人（次項から第九項までにおいて「国外債発行外国法人」という。）が前項第二号に掲げる外国法人に該当するかどうかの判定について準用する。この場合において、同条第二項第一号中「各事業年度」とあるのは「国外債発行事業年度（第三条の二第五項第二号に規定する国外債発行事業年度をいう。以下この項において同じ。）」と、同項第二号中「各事業年度」とあるのは「国外債発行事業年度」と読み替えるものとする。例文帳に追加

(6) The provisions of Article 25-19, paragraph (2) shall apply mutatis mutandis to the determination as to whether or not a foreign corporation that issues general foreign private bonds (referred to as a "foreign corporation that issues foreign private bonds" in the following paragraph to paragraph (9)) falls under the category of a foreign corporation listed in item (ii) of the preceding paragraph. In this case, the term "each business year" in paragraph (2), item (i) of said Article shall be deemed to be replaced with "the business year in which the foreign private bonds were issued (meaning the business year in which the foreign private bonds were issued as prescribed in Article 3-2, paragraph (5), item (ii); hereinafter the same shall apply in this paragraph)," and the term "each business year" in item (ii) of said paragraph shall be deemed to be replaced with "the business year in which the foreign private bonds were issued."  - 日本法令外国語訳データベースシステム

８　第一種指定化学物質等取扱事業者は、毎年度、当該年度の前年度以前の各年度において第八条第一項の規定によりファイルに記録された対応化学物質分類名を維持する必要があるときは、主務省令で定めるところにより、主務大臣にその旨の請求を行わなければならない。例文帳に追加

(8) When a Business Operator Handling a Class I Designated Chemical Substance, etc. needs to maintain the Name of the Corresponding Chemical Substance Category that was recorded in a file pursuant to the provisions of Article 8, paragraph 1 in any fiscal year preceding the current fiscal year, said business operator shall make a request to the competent minister to that effect pursuant to the provisions of a Cabinet Order every fiscal year.  - 日本法令外国語訳データベースシステム

二　会社に対する前事業年度における他の会社の売上高が当該他の会社の売上高の総額の百分の五十以上である場合における当該他の会社例文帳に追加

(ii) in cases where the amount of sales to a company by any other company in the preceding business year constitutes 50 percent or more of the gross sales amount of said other company, said other company; and  - 日本法令外国語訳データベースシステム

三　会社からの前事業年度における他の会社の仕入高が当該他の会社の仕入高の総額の百分の五十以上である場合における当該他の会社例文帳に追加

(iii) in cases where the amount of purchases from a company by any other company in the preceding business year constitutes 50 percent or more of the gross purchase amount of said other company: said other company.  - 日本法令外国語訳データベースシステム

二　協定銀行は、毎事業年度、協定の定めによる業務により生じた利益の額として政令で定めるところにより計算した額があるときは、当該利益の額に相当する金額を機構に納付すること。例文帳に追加

(ii) That the Partner Bank shall, when it has any amount calculated pursuant to the provisions of a Cabinet Order as profit from the business carried on under the Agreement, pay the amount corresponding to such profit to the Corporation for each business year;  - 日本法令外国語訳データベースシステム

第五十三条　日本銀行は、各事業年度の損益計算上剰余金を生じたときは、当該剰余金の額の百分の五に相当する金額を、準備金として積み立てなければならない。例文帳に追加

Article 53 (1) The Bank of Japan shall reserve, as a reserve fund, five-hundredths of the surplus resulting from the settlement of profits and losses for each business year.  - 日本法令外国語訳データベースシステム

二　最終事業年度の末日後に自己株式の処分をした場合における当該自己株式の対価の額から当該自己株式の帳簿価額を控除して得た額例文帳に追加

(ii) In cases where Treasury Shares are disposed of after the last day of the Most Recent Business Year, the amount obtained by subtracting the book value of such Treasury Shares from the amount of the value received in exchange for such Treasury Shares;  - 日本法令外国語訳データベースシステム

３　次の各号に掲げる資産については、事業年度の末日において当該各号に定める価格を付すべき場合には、当該各号に定める価格を付さなければならない。例文帳に追加

(3) With regard to the assets listed in the following items, the price specified in the respective items shall be recorded in the case where such price should be recorded as on the last day of a business year:  - 日本法令外国語訳データベースシステム

ロ　当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該新設合併消滅株式会社商品取引所の成立の日における貸借対照表例文帳に追加

(b) when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger;  - 日本法令外国語訳データベースシステム