「総負債」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

企業の資産総額から負債総額を差し引いた額例文帳に追加

the excess of value of assets to that of liabilities  - EDR日英対訳辞書

総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち例文帳に追加

in paragraph (10)) which pertain to  - 日本法令外国語訳データベースシステム

６　法第六十六条の五第二項に規定する当該事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。例文帳に追加

(6) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be the said average balance of assets).  - 日本法令外国語訳データベースシステム

経済価値ベースの保険負債評価等については、これまで、「保険会社向けの総合的な監督指針」において、資産負債の総合的な管理の意義、並びに経済価値に基づく評価・管理を促してきたが例文帳に追加

Regarding the economic value-based calculation of insurance liabilities, the FSA has been explaining the significance of comprehensive management of assets and liabilities, and encouraging the calculation of assets and liabilities on an economic-value basis and risk management based on such calculation  - 金融庁

２　当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該内国法人の当該事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該内国法人の当該事業年度の法第六十六条の五第一項に規定する総負債に係る平均負債残高から当該内国法人の当該事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十六条の五第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。例文帳に追加

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation is less than the amount exceeding the average balance of liabilities for the relevant business year of the said domestic corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 66-5(4)(vii) of the Act for the relevant business year of the said domestic corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 66-5(1) of the Act for the relevant business year of the said domestic corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 66-5(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities."  - 日本法令外国語訳データベースシステム

対外総資産と総負債が1990年代以降急速に拡大してきた中で、米国の対外総資産の多くが直接投資や株式などの形態で保有されている一方、対外総負債は財務省証券や債券、銀行融資の割合が高く、負債と資産のリスク・収益率の差によりキャピタルゲインを得ている構図となっている。例文帳に追加

In a situation in which total foreign assets and total foreign debts increased rapidly after the 1990s, as most of American total foreign assets are held in the form of direct investment or stock acquisition. On the other hand, a high percentage of total foreign debts exist in the form of treasury notes, bonds and bank loan. It is a composition for obtaining capital gain by differences in risk / rate of return between debt and assets. - 経済産業省

二　当該内国法人の当該事業年度の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額例文帳に追加

(ii) The amount calculated by a reasonable method as the average balance of the book value of the total liabilities for 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

二　当該連結法人の当該連結事業年度の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額例文帳に追加

(ii) The amount calculated by a reasonable method as the average balance of the book value of the total liabilities for 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

内需を考える際には、フロー（1年間の国内総生産）とストック（国民資産・負債残高）の双方から考える必要がある。例文帳に追加

When considering domestic demand, we must look at both flow (annual gross domestic product) and stock (outstanding national assets and liabilities). - 経済産業省

６　法第六十八条の八十九第二項に規定する当該連結事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。例文帳に追加

(6) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in Article 68-89(2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant consolidated business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be the said average balance of assets).  - 日本法令外国語訳データベースシステム

総負債（負債の利子等の支払の基因となるものに限る。第十項及び第二十二項において同じ。）のうち国内事業に係るもの（当該外国法人が公益法人等又は人格のない社団等である場合には、その営む収益事業に係るものに限る。）で例文帳に追加

in paragraph (10) and paragraph (22)) which pertain to a domestic business (where the said foreign corporation is a corporation in the public interest, etc. or an association or foundation without juridical personality, limited to liabilities pertaining to a profit-making business conducted by the said foreign corporation) and which pertain to  - 日本法令外国語訳データベースシステム

総負債（負債の利子等の支払の基因となるものに限る。第十項及び第二十二項において同じ。）のうち国内事業に係るもの（当該外国法人が人格のない社団等である場合には、その営む収益事業に係るものに限る。）で例文帳に追加

in paragraph (10) and paragraph (22)) of a domestic business (where said foreign corporation is an association or foundation without juridical personality, limited to liabilities pertaining to a profit-making business conducted by said foreign corporation) and which pertain to  - 日本法令外国語訳データベースシステム

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。例文帳に追加

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."  - 日本法令外国語訳データベースシステム

２　前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。例文帳に追加

(2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."  - 日本法令外国語訳データベースシステム

２　当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る自己資本の額（同条第四項第七号に規定する自己資本の額をいう。以下この条において同じ。）に三を乗じて得た金額を控除した残額が、当該連結法人の当該連結事業年度に係る平均負債残高超過額よりも少ない場合における前項の規定の適用については、同項第一号中「イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額」とあるのは「当該連結法人の当該連結事業年度の法第六十八条の八十九第一項に規定する総負債に係る平均負債残高から当該連結法人の当該連結事業年度に係る同条第四項第七号に規定する自己資本の額に三を乗じて得た金額を控除した残額（以下この項において「総負債平均負債残高超過額」という。）がロに掲げる金額」と、「法第六十八条の八十九第四項第一号」とあるのは「同条第四項第一号」と、「イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）」とあるのは「総負債平均負債残高超過額」と、同項第二号中「前号イに掲げる金額から同号ロに掲げる金額を控除した残額が同号ハに掲げる金額」とあるのは「総負債平均負債残高超過額が前号ロに掲げる金額」と、「平均負債残高超過額」とあるのは「総負債平均負債残高超過額」とする。例文帳に追加

(2) With respect to the application of the provisions of the preceding paragraph where the remaining amount after deducting the amount obtained by multiplying the amount of equity capital (meaning the amount of equity capital prescribed in Article 68-89 (4)(vii) of the Act; hereinafter the same shall apply in this Article) for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation is less than the amount exceeding the average balance of liabilities for the relevant consolidated business year of the said consolidated corporation, in item (i) of the preceding paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c)" shall be deemed to be replaced with "the remaining amount after deducting the amount obtained by multiplying the amount of equity capital prescribed in Article 68-89(4)(vii) of the Act for the relevant consolidated business year of the said consolidated corporation by three from the average balance of liabilities regarding the total liabilities prescribed in Article 68-89(1) of the Act for the relevant consolidated business year of the said consolidated corporation (hereinafter such remaining amount shall be referred to as "the amount exceeding the average balance of the total liabilities" in this paragraph) is equivalent to or less than the amount listed in (c);" the term "Article 68-89(4)(i) of the Act" shall be deemed to be replaced with "paragraph (4)(i) of the said Article;" and the term "remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities;" and in item (ii) of the said paragraph, the term "the remaining amount after deducting the amount listed in (b) from the amount listed in (a) of the preceding item exceeds the amount listed in (c)" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities exceeds the amount listed in (c);" and the term "the amount exceeding the average balance of liabilities" shall be deemed to be replaced with "the amount exceeding the average balance of the total liabilities."  - 日本法令外国語訳データベースシステム

７　法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。例文帳に追加

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 66-5(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said domestic corporation.  - 日本法令外国語訳データベースシステム

７　法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。例文帳に追加

(7) The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by a Cabinet Order prescribed in Article 68-89(2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by a Cabinet Order prescribed in the said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by a Cabinet Order prescribed in the said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in the said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.  - 日本法令外国語訳データベースシステム

第六十八条の八十九　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の当該連結法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。例文帳に追加

Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.  - 日本法令外国語訳データベースシステム

総負債のうち国内事業に係るもの（当該外国法人が公益法人等又は人格のない社団等である場合には、その営む収益事業に係るものに限る。）例文帳に追加

the total liabilities which pertain to a domestic business (where the said foreign corporation is a corporation in the public interest, etc. or an association or foundation without juridical personality, limited to liabilities pertaining to a profit-making business conducted by the said foreign corporation)  - 日本法令外国語訳データベースシステム

・ 資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織（以下「ＡＬＭ委員会」という。）の設置、権限の付与等の組織体制に関する方針例文帳に追加

- The policy on organizational framework, such as establishment of an organization that comprehensively manages assets and liabilities and participates in the development and implementation of the strategy regarding Assets, Liabilities and Liquidity, etc. (hereinafter referred to as the “Asset and Liability Management [ALM] Committee”) and the authority assigned thereto  - 金融庁

（ⅰ）資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織としてのＡＬＭ委員会等 12は、市場部門の戦略目標等の策定に関わっているか。例文帳に追加

(i) Is an ALM Committee, etc., as an entity that comprehensively manages assets and liabilities and participates in the development and implementation of the ALM strategies and the like, involved in the development of strategic objectives, etc. for the Office (Trading, Banking) Divisions?  - 金融庁

市場リスク管理方針、市場リスク管理規程に基づき、資産・負債の総合管理において市場リスクの側面からの限度枠管理が行われているか。例文帳に追加

In comprehensive management of assets and liabilities, is management of limits conducted from the perspective of market risk management in accordance with the Market Risk Management Policy and the Market Risk Management Rules?  - 金融庁

（ⅰ）資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織としてのＡＬＭ委員会等は、流動性戦略等の策定に関わっているか。例文帳に追加

(i) Is an ALM Committee, etc., as an entity that participates in the development and implementation of the investment strategy, involved in the development of a liquidity strategy?  - 金融庁

（ⅰ）資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織としてのＡＬＭ委員会等12は、市場部門の戦略目標等の策定に関わっているか。例文帳に追加

(i) Is an ALM Committee, etc.12, as an entity that comprehensively manages assets and liabilities and participates in the development and implementation of the ALM strategies and the like, involved in the development of strategic objectives, etc. for the Office (Trading, Banking) Divisions?  - 金融庁

（ⅰ）資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織としてのＡＬＭ 委員会等は、流動性戦略等の策定に関わっているか。例文帳に追加

(i) Is an ALM Committee, etc., as an entity that participates in the development and implementation of the investment strategy, involved in the development of a liquidity strategy?  - 金融庁

国際協力銀行との輸出金融に協調して行う、民間銀行の円建固定金利の協調融資について、この協調融資の運用資産と調達負債の総合的な管理を効率よく行う。例文帳に追加

To efficiently perform the comprehensive administration of the working assets and procured liability of a joint financing of yen basis fixed interest rate by private banks performed jointly with international corporate banks on export credit. - 特許庁

結果として、負債総額5千万円未満、もしくは、従業員5人未満の企業の倒産が全体に占める比率は、2001年以降に増加している（第1-1-21図）。例文帳に追加

As a result, the percentage of bankruptcies of enterprises with less than 50 million in net debt or less than 5 employees to the total bankruptcies has been increasing since 2001(Fig. 1-1-21). - 経済産業省

推計に際しては、設備投資の有無、流動資産と負債のバランスから見た経常運転資金調達の必要性などの資金需要要因、総資本経常利益率などのパフォーマンスを変数に含めている。例文帳に追加

The variables estimated here include fund demand factors, which indicate the necessity of raising ordinary operating funds seen from the perspective of capital investment demand and the balance of liquid assets and liabilities, as well as performance factors such as the ratio of ordinary profit to total capital. - 経済産業省

対外総負債（外国が米国に保有する資産）の構成比をみると、直接投資と株式が全体に占めるシェアは30％にすぎず、国債や公的資産など、低リスクのドル建て資産が大半を占めている。例文帳に追加

When total net obligations (net assets held by foreign countries in the United States) are examined, direct investments and stocks make up just 30% of the total and government bonds, public assets and other low risk dollar-based assets make up most of the total. - 経済産業省

連想は現金と株式を合わせて合計12 億5000 万ドルを支払うほか、約5 億ドルとされる同事業部門の負債を引き継ぎ、投資総額は約17 億5000 万ドル。例文帳に追加

Lenovo paid 1.25 billion dollars in cash and stocks, and paid estimated approx. 500 million dollars for taking over the sector. The total amount of its investment was approx. 1.75 billion dollars. - 経済産業省

中小企業の倒産について見ると、倒産件数は前年比15.7％減の13,392件と1991年以来の低水準、負債総額は前年比6.9％減の5兆3,656億円にとどまった。例文帳に追加

Looking at bankruptcies of SMEs, the number fell 15.7% from the previous year to 13,392, the lowest level since 1991, and total liabilities fell 6.9% to ¥5,365.6 billion. - 経済産業省

ただ、総負債の約 7 割を占める住宅ローンの減少率は足下で鈍化してきており、家計の債務圧縮の動きが減速しつつある可能性が示唆される。例文帳に追加

But, the decreasing rate of mortgage, accounting for about 70% of total liabilities, has recently been slowing down, indicating that the reduction in household debts could have been slowing down. - 経済産業省

取締役会等は、統合的リスク管理方針に基づき、資産・負債を総合管理し、運用戦略等の策定・実行に関わるＡＬＭ委員会又はこれと同等の機能を有する組織（以下「ＡＬＭ委員会等」という。）を設置しているか。例文帳に追加

Does the Board of Directors or equivalent organization to the Board of Directors have an ALM Committee established that comprehensively manages assets and liabilities and participates in the development and implementation of the strategy regarding Assets, Liabilities and Liquidity, etc. or an organization that provides an equivalent function (hereinafter collectively referred to as an “ALM Committee, etc.”) based on the Comprehensive Risk Management Policy?  - 金融庁

2004年の倒産動向について見ると、全企業の年間倒産件数は、前年比15.8％減の13,697件と1991年以来13年振りに1万4千件を下回り、また、年間負債総額は、前年比32.5％減の7兆8,177億円と1994年以来10年振りに8兆円を下回った。例文帳に追加

In 2004, the number of bankruptcies of all sizes of enterprises fell 15.8% from the previous year to 13,697, falling below 14,000 for the first time since 1991, 13 years ago. There was also a 32.5% fall in total liabilities to ¥7,817.7 billion, falling below ¥8,000 billion for the first time since 1994. - 経済産業省

１０　第一項から第四項まで及び第六項から前項までの規定は、国内において事業を行う外国法人が支払う負債の利子等（国内において行う事業に係るものに限る。）について準用する。この場合において、第一項中「当該内国法人」とあるのは「当該外国法人」と、「利子等を」とあるのは「利子等（当該外国法人が国内において行う事業（以下この項及び第三項において「国内事業」という。）に係るものに限る。以下この項及び次項において同じ。）を」と、「負債に」とあるのは「負債（国内事業に係るものに限る。次項において同じ。）に」と、「資本持分」とあるのは「資本持分（国内事業に係るものに限る。次項及び第三項において同じ。）」と、「基因となるものに限る。次項及び第三項」とあるのは「基因となるもので、かつ、国内事業に係るものに限る。次項」と、「自己資本の額」とあるのは「自己資本の額（国内事業に係るものに限る。次項及び第三項において同じ。）」と、第二項中「内国法人」とあるのは「外国法人」と、第三項中「内国法人は」とあるのは「外国法人は」と、「内国法人に」とあるのは「外国法人に」と、「内国法人の」とあるのは「外国法人の」と、「内国法人と」とあるのは「外国法人の国内事業と」と、「総負債」とあるのは「総負債（負債の利子等の支払の基因となるものに限る。）」と、第四項第一号中「外国法人」とあるのは「他の外国法人」と、「内国法人」とあるのは「外国法人」と、同項第二号及び第六号中「内国法人」とあるのは「外国法人」と読み替えるものとする。例文帳に追加

(10) The provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall apply mutatis mutandis to interest on liabilities, etc. paid by a foreign corporation that conducts a business in Japan (such interest on liabilities, etc. shall be limited to that pertaining to the business conducted in Japan). In this case: in paragraph (1), the phrase "the said domestic corporation" shall be deemed to be replaced with "the said foreign corporation," the term "interest on liabilities, etc." shall be deemed to be replaced with "interest on liabilities, etc. (limited to that pertaining to the business conducted by the said foreign corporation in Japan (hereinafter referred to in this paragraph and paragraph (3) as "business in Japan"; hereinafter the same shall apply in this paragraph and the next paragraph)", the term "liabilities" shall be deemed to be replaced with "liabilities (limited to those arising from the business in Japan; the same shall apply in the next paragraph)", the term "equity interest" shall be deemed to be replaced with "equity interest (limited to that pertaining to the business in Japan; the same shall apply in the next paragraph and paragraph (3)", the phrase "limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)" shall be deemed to be replaced with "limited to those which can be the cause of payment of interest on liabilities, etc. and pertain to the business in Japan; hereinafter the same shall apply in the next paragraph", and the term "amount of equity capital" shall be deemed to be replaced with "amount of equity capital (limited to that pertaining to the business in Japan; hereinafter the same shall apply in the next paragraph and paragraph (3)"; in paragraph (2), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (3), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation", the phrase "related to the said domestic corporation" shall be deemed to be replaced with "related to the said foreign corporation", the phrase "of the said domestic corporation" shall be deemed to be replaced with "of the said foreign corporation", the phrase "as the said domestic corporation's business" shall be deemed to be replaced with "as the said foreign corporation's business in Japan", the term "total liabilities" shall be deemed to be replaced with "total liabilities (limited to those which can be the cause of payment of interest on liabilities, etc."; in paragraph (4)(i), the term "foreign corporation" shall be deemed to be replaced with "another foreign corporation", the term "domestic corporation" shall be deemed to be replaced with "foreign corporation"; in paragraph (4)(ii) and (vi), the term "domestic corporation" shall be deemed to be replaced with "foreign corporation".  - 日本法令外国語訳データベースシステム

取締役会等は、統合的リスク管理方針に基づき、資産・負債を総合管理し、運用戦略等の策定・実行に関わるＡＬＭ委員会又はこれと同等の機能を有する組織（以下「ＡＬＭ委員会等」という。）を設置しているか。ＡＬＭ委員会等を設置しない場合は、それに代替するリスク管理プロセスを整備しているか。例文帳に追加

Does the Board of Directors or equivalent organization to the Board of Directors have an ALM Committee established that comprehensively manages assets and liabilities and participates in the development and implementation of the strategy regarding Assets, Liabilities and Liquidity, etc. or an organization that provides an equivalent function (hereinafter collectively referred to as an "ALM Committee, etc.") based on the Comprehensive Risk Management Policy? If not, does it have in place an alternative risk management process?  - 金融庁

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。例文帳に追加

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))."  - 日本法令外国語訳データベースシステム

九　特定の者が申請者の資金調達額（貸借対照表の負債の部に計上されているものに限る。以下この号及び次条第九号において同じ。）の総額の三分の一以上について融資（債務の保証及び担保の提供を含む。以下この号及び次条第九号において同じ。）を行っている場合（当該特定の者と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を合わせて資金調達額の総額の三分の一以上となる場合を含む。）における当該特定の者例文帳に追加

ix) A particular person who provides a loan (including a guarantee of liabilities and provision of collateral; the same shall apply in this item and item 9 of the following Article) for one-third or more of the total amount of the applicant's procured funds (limited to those included in the liabilities on the balance sheet; the same shall apply in this item and item 9 of the following Article) (including cases where the amount of such loan exceeds one-third of the total amount of the procured funds when combined with the amount of a loan provided by a person with a close relationship with said particular person in terms of contribution, personnel affairs, funds, technology, transactions or other matters  - 日本法令外国語訳データベースシステム

２　令第二条第七項第二号に規定する主務省令で定める額は、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該金銭の貸付けの金額とを合算した額とする。ただし、貸借対照表を作成していない場合にあつては、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の財産目録（当該直前の事業年度がない場合にあつては、直前の財産目録）の負債の総額と当該金銭の貸付けの金額とを合算した額とする。例文帳に追加

(2) The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (7), item (ii) of the Order shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the fiscal year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final balance sheet) and the amount of said loans; provided, however, that in the case where a balance sheet is not prepared, such amount shall be the total of the total amount of liabilities in the inventory of assets at the end of the business year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final inventory of assets) and the amount of said loans.  - 日本法令外国語訳データベースシステム

３　第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。例文帳に追加

(3) Where the provision of paragraph (1) shall apply, the said domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation and applicable to the amount of equity capital of the said domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said domestic corporation's business, and the size and other details are similar between the two businesses.  - 日本法令外国語訳データベースシステム

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。例文帳に追加

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses.  - 日本法令外国語訳データベースシステム

最終指定親会社告示第３条に基づき連結自己資本規制比率を算出する指定親会社グループに対しては、グループ内における統合的なリスク管理態勢を構築することにより、マーケットリスク相当額算定対象以外の資産及び負債に対する金利リスクや大口信用リスク等、連結自己資本規制比率に反映されないリスクをはじめ、各事業部門等が内包する種々のリスクを総体的・計量的に把握をしているか、例文帳に追加

Supervisors shall check whether financial instruments business groups, which calculate their combined equity capital, etc., by applying the Bank Holding Companies Notice mutatis mutandis, identify the overall quantity of various risks involved in their individual business divisions, including risks not reflected in the consolidated capital-to-asset ratio, such as interest rate risk related to assets and liabilities not included in the calculation of the value of the market risk equivalent and credit risk related to large-lot borrowers, by establishing an integrated control environment for group-wide risk management.  - 金融庁

欧州における国際会計基準の導入や、新しい運用基準であるＬＤＩ (Liability Driven Investment)運用の広がり等により、我が国においても超長期債に対する投資家の需要が高まりつつある。このような状況の下、唯一の円の無リスク資産である国債の供給者である政府においても、債券市場や金融機関のＡＬＭ（Asset Liability Management : 資産負債の総合管理）の発展に資するとの観点から、４０年の超長期債等、新たな年限の国債を機動的に発行できる体制を整備することが求められている。例文帳に追加

With the introduction of the international accounting standards in Europe and dissemination of LDI (Liability Driven Investment) as a new investment standard, the investor demand for super-long end has been rising also in Japan. Under these circumstances, it is required that the Japanese government, as the supplier of the Japanese Government Bond (“JGB”), a unique yen-denominated risk-free asset, establishes a system in which new ultra-long-term bonds such as 40-year JGB can be issued flexibly. Such issues will contribute to the development of bond market and ALM (Asset Liability Management) of financial institutions.  - 財務省

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。例文帳に追加

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act."  - 日本法令外国語訳データベースシステム