「負債額」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

負債額はあわせて 50 億円です.例文帳に追加

Our debts are 5 billion yen altogether [in all, all told].  - 研究社 新和英中辞典

負債の全額返済に不十分な資産例文帳に追加

an insolvent estate  - 日本語WordNet

負債の額の算定方法例文帳に追加

Method of calculating the amount of liabilities  - 日本法令外国語訳データベースシステム

負債総額は約60億円である。例文帳に追加

Its total indebtedness is around six billion yen.  - 浜島書店 Catch a Wave

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

彼は事業につまずいて多額の負債を背負いこんだ.例文帳に追加

He failed in business and got deeply into debt.  - 研究社 新和英中辞典

二　最終事業年度の末日における負債の額例文帳に追加

(ii) the amount of debts as of the last day of the most recent business year;  - 日本法令外国語訳データベースシステム

負債の合計金額等の計算基準例文帳に追加

Calculation basis of total amount of liabilities, etc.  - 日本法令外国語訳データベースシステム

ダイエーは，その巨額な負債のために経営危機にある。例文帳に追加

Daiei is in a financial crisis due to its large debt.  - 浜島書店 Catch a Wave

負債や納税の金額を毎年一定額ずつ分割して支払っていくこと例文帳に追加

in yearly installments, the action of paying a debt or a tax  - EDR日英対訳辞書

五　平均負債残高　負債の額の平均額として政令で定めるところにより計算した金額をいう。例文帳に追加

(v) Average balance of liabilities: The amount calculated pursuant to the method specified by a Cabinet Order as the average amount of liabilities  - 日本法令外国語訳データベースシステム

第百二十六条　令第十三条に規定する負債の額は、貸借対照表の負債の部に計上されるべき負債の額（保証債務の額を含む。）から非居住者に対する債務の額を控除して算定するものとする。例文帳に追加

Article 126 The amount of liabilities prescribed in Article 13 of the Order shall be calculated by deducting the amount of liabilities to Non-Residents from the amount of liabilities (including the amount of guaranteed debts) to be recorded in the liability section of the balance sheet.  - 日本法令外国語訳データベースシステム

令第十三条に規定する負債の額は、貸借対照表の負債の部に計上されるべき負債の額 （保証債務の額を含む。）から非居住者に対する債務の額を控除して算定するものとする。例文帳に追加

The amount of liabilities prescribed in Article 13 of the Ordinance shall be calculated by deducting the amount of liabilities to non-residents from the amount of liabilities (including the amount of guaranteed debts) to be recorded in the liability section of the balance sheet.  - 経済産業省

彼の負債は相当の額に達するだろうと見積もられている。例文帳に追加

It is estimated that his debts will amount to a considerable sum. - Tatoeba例文

彼の負債は相当の額に達するだろうと見積もられている。例文帳に追加

It is estimated that his debts will amount to a considerable sum.  - Tanaka Corpus

第二十二条第一項第一号（株式等に係る負債の利子の額）例文帳に追加

Article 22(1)(i) (The Amount of Interest on Liabilities Pertaining to Shares, etc.)  - 日本法令外国語訳データベースシステム

一方、大映は映画製作の赤字などによる巨額の負債が表面化。例文帳に追加

However, in the mean time enormous debts incurred in motion picture production surfaced at Daiei.  - Wikipedia日英京都関連文書対訳コーパス

第十六条の七　流動資産に属する繰延税金資産の金額及び流動負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として流動資産又は流動負債に表示しなければならない。例文帳に追加

Article 16-7 (1) With regard to the amount of deferred tax assets belonging to current assets and the amount of deferred tax liabilities belonging to current liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in current assets or current liabilities.  - 日本法令外国語訳データベースシステム

２　固定資産に属する繰延税金資産の金額及び固定負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として固定資産又は固定負債に表示しなければならない。例文帳に追加

(2) With regard to the amount of deferred tax assets belonging to fixed assets and the amount of deferred tax liabilities belonging to fixed liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in fixed assets or fixed liabilities.  - 日本法令外国語訳データベースシステム

① 基本指針二イ２①の「有利子負債合計額」は、例えば、負債性の資金調達手段のすべてを指す。例文帳に追加

(i) In II(A)(2)(i) of the Basic Guidelines, “the total amount of interest-bearing debts” refers, for example, to all the financing instruments with liability characteristics.  - 金融庁

① 基本指針十イ１の「有利子負債合計額」は、例えば、負債性の資金調達手段のすべてを指す。例文帳に追加

(i) In IX(A)(1) of the Basic Guidelines, “the total amount of interest-bearing debts” refers, for example, to all the financing instruments with liability characteristics.  - 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

実質資産負債差額など現行の健全性規制との整合性が課題となっていた例文帳に追加

Therefore, consistency with current prudential regulation, such as the Substantial Net Assets Regulation, has been an issue  - 金融庁

ｄ．評価の妥当性－資産及び負債を適切な価額で計上していること例文帳に追加

d. Valuation: Whether assets and liabilities have been recorded in the financial statements in appropriate amounts  - 金融庁

３　前項第一号の負債の合計金額並びに同項第二号の流動資産の合計金額及び流動負債の合計金額は、主務省令で定めるところにより計算しなければならない。例文帳に追加

(3) The total amount of liabilities set forth in item (i) of the preceding paragraph and the total amount of current assets and the total amount of current liabilities set forth in item (ii) of the same paragraphs shall be calculated pursuant to the provisions of an ordinance of the competent ministry.  - 日本法令外国語訳データベースシステム

３ 前項第一号の負債の合計金額並びに同項第二号の流動資産の合計金額及び流動負債の合計金額は、主務省令で定めるところにより計算しなければならない。例文帳に追加

(3) The total amount of liabilities set forth in item 1 of the preceding paragraph and the total amount of current assets and the total amount of current liabilities set forth in item 2 of the same paragraphs shall be calculated pursuant to the provisions of an ordinance of the competent ministry.  - 経済産業省

１８　法第六十六条の五第四項第五号に規定する負債の額の平均額として政令で定めるところにより計算した金額は、当該事業年度の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とする。例文帳に追加

(18) The amount calculated as specified by a Cabinet Order as the average amount of liabilities prescribed in Article 66-5(4)(v) of the Act shall be the amount calculated by a reasonable method as the average balance of the book value of the liabilities for the relevant business year.  - 日本法令外国語訳データベースシステム

１６　法第六十八条の八十九第四項第五号に規定する負債の額の平均額として政令で定めるところにより計算した金額は、当該連結事業年度の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とする。例文帳に追加

(16) The amount calculated as specified by a Cabinet Order as the average amount of liabilities prescribed in Article 68-89(4)(v) of the Act shall be the amount calculated by a reasonable method as the average balance of the book value of the liabilities for the relevant consolidated business year.  - 日本法令外国語訳データベースシステム

ハ　最終の貸借対照表の負債の部に計上した金額の合計額が二百億円以下のもの例文帳に追加

(c) The total amount stated in the liabilities section of its final balance sheet is not more than 20 billion yen;  - 日本法令外国語訳データベースシステム

ロ　最終事業年度に係る貸借対照表の負債の部に計上した額の合計額が二百億円以上であること。例文帳に追加

(b) that the total sum of the amounts in the liabilities section of the balance sheet as of the end of its Most Recent Business Year is 20,000,000,000 yen or more;  - 日本法令外国語訳データベースシステム

一　負債の合計金額の純資産額に対する比率が主務省令で定める率を超えた場合例文帳に追加

(i) When the ratio of the total amount of liabilities to the amount of net assets exceeds the ratio specified by an ordinance of the competent ministry  - 日本法令外国語訳データベースシステム

二　流動資産の合計金額の流動負債の合計金額に対する比率が主務省令で定める率を下つた場合例文帳に追加

(ii) When the ratio of the total amount of current assets to the total amount of current liabilities falls below the ratio specified by an ordinance of the competent ministry  - 日本法令外国語訳データベースシステム

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

一負債の合計金額の純資産額に対する比率が主務省令で定める率を超えた場合例文帳に追加

(i) When the ratio of the total amount of liabilities to the amount of net assets exceeds the ratio specified by an ordinance of the competent ministry  - 経済産業省

二流動資産の合計金額の流動負債の合計金額に対する比率が主務省令で定める率を下つた場合例文帳に追加

(ii) When the ratio of the total amount of current assets to the total amount of current liabilities falls below the ratio specified by an ordinance of the competent ministry  - 経済産業省

第百二十五条　法第二百三十二条第三項の規定により負債の合計金額を計算するときは、様式第一号により作成した純資産額に関する調書の負債の部に計上されるべき金額（商品取引責任準備金の金額を除く。）を合計するものとする。例文帳に追加

Article 125 (1) When calculating the total amount of liabilities pursuant to the provisions of Article 232, paragraph (3) of the Act, the amounts to be recorded in the liability section of the records pertaining to the amount of the net assets as prepared pursuant to Form No. 1 (excluding the amount of liability reserve for commodity trading) shall be rounded up.  - 日本法令外国語訳データベースシステム

１ 法第二百三十二条第三項の規定により負債の合計金額を計算するときは、様式第一 号により作成した純資産額に関する調書の負債の部に計上されるべき金額（商品取引責 任準備金の金額を除く。）を合計するものとする。例文帳に追加

(1) When calculating the total amount of liabilities pursuant to the provisions of Article 232, paragraph 3 of the Act, the amounts to be recorded in the liability section of the records pertaining to the amount of the net assets as prepared pursuant to Form No. 1 (excluding the amount of liability reserve for commodity trading) shall be rounded up.  - 経済産業省

９　法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債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（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。例文帳に追加

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."  - 日本法令外国語訳データベースシステム

９　法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。例文帳に追加

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two."  - 日本法令外国語訳データベースシステム

第２種電子マネー端末８は、決済機能部５２と負債機能部６２にアクセスすることができ、決済時にバリュー残高が不足する場合は、不足分を負債金額として電子マネーカード６に記録して決済を行う。例文帳に追加

A second type electronic money terminal 8 is able to perform access to the settlement function part 52 and the debt function part 62, and when the value balance becomes insufficient at settlement, records the insufficient sum in the electronic money card 6 as the debt sum for carrying out settlement. - 特許庁

家計部門の金融資産及び負債の増減額の推移を見ると、負債の増加のテンポが金融資産の増加のテンポを上回り、家計部門は過去５年間、資金不足の状態が続いていることがわかる33（第1-4-15図）。例文帳に追加

A look at increases and decreases in household sector financial assets and liabilities reveals that the pace of liability increase exceeds that of financial asset increase, and conditions of financial deficit have been continuing over the past five years in the household sector33 (Fig. 1.4.15). - 経済産業省

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

イ　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（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同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で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item  - 日本法令外国語訳データベースシステム

イ　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（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同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で除して得た割合を乗じて計算した金額例文帳に追加

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item  - 日本法令外国語訳データベースシステム