「負債」に関連した英語例文の一覧と使い方(11ページ目) - Weblio英語例文検索

反時代的にサイレント映画の製作をつづけたことや、製作費がかかりすぎたことにより多大なる負債を抱えきれなくなり、同年5月、撮影所の土地建物を京成電鉄に返上、新興キネマに合流することとなる。例文帳に追加

During May of the same year, Bando Tsumasaburo Productions decided to return the land and the building for their studio to Keisei Dentetsu and join Shinko Kinema since they had continued to make silent movies, going against the times, and became unable to handle their debts due to film production expenses.  - Wikipedia日英京都関連文書対訳コーパス

大規模なセット、長期に亘る撮影、スタッフ・キャストほか800名にもおよぶ大編成のため、製作費が大幅に膨らみ、多くのヒット作を世に送ってきた独立プロダクション『にんじんくらぶ』は、多額の負債を抱えて倒産するという憂き目に合う。例文帳に追加

Due to the large scale set, long term shooting and large team of 800 staff and cast, the production costs ballooned and the independent studio "Ninjin kurabu" (Carrot club), which produced lots of blockbuster films, went bankrupt under the burden of huge debts.  - Wikipedia日英京都関連文書対訳コーパス

貧困層は偽籍・逃亡によって租税負担から逃れ、富豪層は墾田活動を通じて得分収取しうる田地を獲得し、逃亡したり私出挙によって負債を負わせた貧困百姓らを保護民、隷属民として囲い込んでいった。例文帳に追加

While peasants in poverty evaded tax by false registration or escape, wealthy peasants acquired additional farmland through reclamation, which they were allowed to own privately, and made poor peasants, especially those who escaped or were debt-burned due to private suiko, their subordinate people.  - Wikipedia日英京都関連文書対訳コーパス

4 キャッシュフローの現在価値（「負債－資産」に関するもの）と、割引率が将来の全期間にわたって信頼水準VaR95％の変化幅で一斉に上昇又は下降した場合のキャッシュフローの現在価値との差をリスクとして捉える計算方法である例文帳に追加

4 In this method, the difference between the present value of cash flow (regarding liabilities minus assets) and the present value of cash flow to be obtained if the discount rate rises or declines for the whole of the future insured period based on 95% confidence level VaR is deemed to be the risk.  - 金融庁

経済価値ベースの保険負債評価は、適時適切に保険会社のリスクを捕捉できるものであり、その計測結果は、経営に重要な情報を提供するものであることから、リスク管理の実効性の観点で重要であると認識している例文帳に追加

The economic value-based calculation of insurance liabilities is important from the perspective of ensuring the effectiveness of risk management since it enables insurance companies to identify their own risks in a timely and appropriate manner and the measurement of risks provides information useful for management  - 金融庁

なお、今回のフィールドテストでは、簡便のため、金利リスクの対象となる負債について、金利水準によらず解約率を固定する前提で計算するとともに、保証とオプションのコスト及びリスクマージンを除外したが例文帳に追加

In the field tests, for the sake of convenience, interest-rate risk of relevant liabilities was calculated on the assumption of a fixed surrender rate with no regard to the level of market interest rates and the costs of guarantees and options, and the risk margin was excluded from the calculation  - 金融庁

こうした課題のうち、とりわけ、経済価値ベースの保険負債等の計算やリスク測定等における内部モデルの利用といった実務的な課題等については、日本アクチュアリー会や損害保険料率算出機構等の専門組織と連携し、さらに検討を進めていく方針である例文帳に追加

Of the recognized issues and challenges, practical ones, such as the economic value-based calculation of insurance abilities and the use of internal models in risk measurement, the FSA will conduct further examination in cooperation with expert organizations, such as the Institute of Actuaries of Japan and the Non-Life Insurance Rating Organization of Japan.  - 金融庁

保険会社等を巡る状況をみると、利用者ニーズの多様化・高度化、保険募集形態の多様化、コングロマリット化の進展、ソルベンシー評価及び保険負債評価を巡る国際的な動向など様々な変化が生じている。例文帳に追加

An observation of the circumstances surrounding insurance companies shows that various changes are taking place, as exemplified by the diversification and sophistication of customers’ needs, the diversification of insurance solicitation styles, the progress in conglomeration and international trends in the solvency rating and the evaluation of insurance liabilities.  - 金融庁

特に経済価値ベースでのソルベンシー評価、すなわち市場価格に整合的な方法による保険負債及び金利リスク等の評価手法について、各保険会社における経営管理手法としての取組み及び日本アクチュアリー会における取組みを検証する。例文帳に追加

With respect to economic value-based solvency assessment (i.e., evaluation method for insurance liabilities and interest rate risks based on the methods which are consistent with financial markets), the FSA will examine the efforts by all insurance companies with regards to management practices and efforts made by the Institute of Actuaries of Japan.  - 金融庁

リスク管理体制の開示に際して、ソルベンシー・マージン比率規制上のリスク把握と比べて、より進化した内部リスク管理及び資産負債管理を行っているか等の視点から、各保険会社のリスクの特性が適切かつ分かり易く示されているかについて検証する。例文帳に追加

The FSA will examine whether the characteristics of risks faced by insurance companies are shown properly in an easy-to-understand format in the disclosed information pertaining to their risk management frameworks, including whether or not internal risk management and asset-liability management have become more sophisticated than the identification of risks under regulations on the solvency margin ratio.  - 金融庁

経営管理上適正な責任準備金の積立水準について、経済価値ベースでの保険負債の評価も勘案しつつ、保険計理人が責任準備金の積立水準の管理に十分関与しているかなど、その機能を発揮しているかという点を中心に検証する。例文帳に追加

The FSA will focus on examining the adequate level of liability reserves in terms of governance by focusing primarily on whether they are fulfilling their functions, such as whether chief actuaries are sufficiently involved in managing the level of liability reserves, in consideration of the appraisal of insurance liabilities based on economic value.  - 金融庁

② また、経済価値ベースのソルベンシー評価の導入の検討にあたり、保険会社に対し、経済価値ベースでの資産価値と負債価値の差額（純資産）の変動をリスク量として認識し、その変動を適切に管理する態勢整備に向けた取組みを促していく。例文帳に追加

2) When making efforts to introduce economic value-based solvency assessment, the FSA will encourage insurance companies to develop systems to recognize changes in the difference between the asset value and the liability value (net asset value) based on economic value as risk volume, and manage such changes properly.  - 金融庁

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。例文帳に追加

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization.  - 金融庁

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。例文帳に追加

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.  - 金融庁

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

・ 退職給付引当金は、「退職給付に係る会計基準」（平成10年６月16日企業会計審議会）及び「退職給付会計に関する実務指針」（日本公認会計士協会会計制度委員会報告第13号）に基づき、適切に負債の部（前払年金費用となる場合は資産の部）に計上しているか。例文帳に追加

- Are reserves for retirement allowances booked appropriately in the liabilities column in accordance with "Accounting Standards concerning Retirement Allowance Reserves" (June 16, 1998, Business Accounting Council) and "Operational Guidelines concerning Retirement Allowance Reserve Accounting" (Report No. 13, the accounting system committee of the Japanese Institute of Certified Public Accountants)?  - 金融庁

市場部門の戦略目標の策定に当たっては、各業務分野の戦略目標との整合性も確保し、資産・負債（オフ・バランスを含む。）の構成、市場性及び流動性を勘案し、かつ自己資本の状況を踏まえ検討しているか。例文帳に追加

When developing the strategic objectives for the Office (Trading, Banking) Divisions, does the Board of Directors give due consideration to the asset and liability structure (including off-balance sheet items), marketability and liquidity and take into account the status of its capital?  - 金融庁

洗出しの際、資産・負債（オフ・バランスを含む。）に対する金利リスク、為替リスク、株式リスク等のリスク・カテゴリー（又はリスク・ファクター）の網羅性に加え、バンキング・トレーディング勘定、海外拠点、連結対象子会社等の業務範囲の網羅性も確保しているか。例文帳に追加

When identifying market risks, does the Manager ensure that the process covers the full scope of business including the banking and trading books, overseas offices, consolidated subsidiaries, etc., in addition to exhaustively covering the risk categories such as interest rate risk, foreign exchange risk, and stock price risk (or risk factors) involved in its assets and liabilities (including off-balance sheet assets and liabilities)?  - 金融庁

（ⅱ）ＡＬＭ委員会等は、戦略目標、市場リスク管理方針及び市場リスク管理規程に基づき、政策投資やオフ・バランスも含めて、資産・負債の運営管理について議論し、自己資本等の経営体力対比でリスクをコントロールしているか。例文帳に追加

(ii) Does the ALM Committee, etc., in accordance with the strategic objectives, the Market Risk Management Policy and the Market Risk Management Rules, discuss the management of assets and liabilities, including long-term investments for business relationships and off-balance sheet assets and liabilities, and conduct risk control in relation to the institution's capital and other elements of institution's soundness?  - 金融庁

流動性戦略の策定に当たっては、各業務分野の戦略目標との整合性も確保し、通貨・商品・期間別の資産・負債構成、市場性及び流動性を勘案し、かつ自己資本の状況を踏まえ検討しているか。例文帳に追加

When developing the liquidity strategy, does the Board of Directors also ensure its consistency with the strategic objectives of operational divisions, take account of the assets and liabilities structure, marketability and liquidity on a currency-by-currency basis, a product-by-product basis and a term-by-term basis as well as its capital status?  - 金融庁

（ⅱ）流動性リスク管理部門は、資産・負債運営及び自己資本の状況を踏まえた上で、内生的要因及び外生的要因の両面について考慮した複数のシナリオを用いて流動性リスクの分析・評価を行っているか。例文帳に追加

(ii) Does the Liquidity Risk Management Division analyze and assess liquidity risks based on two or more scenarios that take account of both endogenous and exogenous factors commensurate with the status of assets and liabilities management and the capital status?  - 金融庁

（ⅱ）ＡＬＭ委員会等は、流動性戦略、流動性リスク管理方針及び流動性リスク管理規程に基づき、政策投資やオフ・バランスも含めて、資産・負債の運営管理について、関連部門の分析・検討データを有効に利用し、流動性の観点から議論しているか。例文帳に追加

(ii) Does the ALM Committee, etc., in accordance with the liquidity strategy, the Liquidity Risk Management Policy and the Liquidity Risk Management Rules, discuss the management of assets and liabilities, including long term investment for business relationships and off-balance sheet assets and liabilities, from the viewpoint of liquidity by making effective use of the findings of the analysis and examination conducted by the relevant divisions?  - 金融庁

金利が変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。金利リスクの発生源として、金利更改リスク、イールドカーブ・リスク、ベーシス・リスク、オプション性リスクを考慮する必要がある。例文帳に追加

The risk of the current value (or periodic profit) of assets and liabilities (including off balance sheet assets and liabilities) being affected by changes in interest rates. Reprising risk, yield curve risk, basis risk, and optionality must be taken into consideration as possible sources of interest rate risk.  - 金融庁

これを達成するための行動には必要に応じ以下が含まれ得る。 金融機関の負債に対する政府保証等を通じた流動性支援の提供、金融機関に対する資本注入、貯蓄及び預金の保護、不良資産処理等を通じた銀行のバランスシートの強化。例文帳に追加

Actions to achieve this may include where necessary: providing liquidity support, including through government guarantees to financial institutions' liabilities; injecting capital into financial institutions; protecting savings and deposits; and, strengthening banks' balance sheets, including through dealing with impaired assets.  - 財務省

本発明の課題は、国民が将来負担するべき負債や将来利用可能な資源を明確にして、政策レベルの意思決定を支援できる会計処理方法および会計処理を行うためのプログラムを記録した記憶媒体を提供することである。例文帳に追加

To provide an accounting method which clarifies liabilities incurred by the people and resources available in the future, and which can support the decision making on a policy level. - 特許庁

営業上の債務である「買掛債務」「未払金返済債務」を対象とする新しい「負債」サイドのオフバランススキームを提供できる債務弁済引受システム、債務引受弁済プログラムを格納した記録媒体及び債務弁済引受装置を提供せんとするものである。例文帳に追加

To provide an obligation settlement acceptance system, a computer readable recording medium and an obligation settlement acceptance device capable of providing the new off balance scheme of a 'belt' side whose objects are 'payable obligation' and 'money owing repayment oblilgation' which are business debts. - 特許庁

調整データ連動プログラム６４は法人税等調整額を別表四に基く明細書の明細入力画面に連動させ、繰延税金資産額及び繰延税金負債額を別表五（一）に基く明細入力画面に連動させる。例文帳に追加

In an adjustment data interlocking program 64, an adjustment sum of corporation tax or the like is interlocked with a details input screen of details based on the attachment table (4), and postpone tax property sum and postpone tax debt sun are interlocked with a details input screen based on the attached table 5 (1). - 特許庁

しかし、仮に日本が経常収支赤字大国となった場合、米国やカナダ等のように資本や労働の流入が活発あるいは持続的でなければ、将来返済すべき負債である経常収支赤字の長期継続は困難となる可能性がある。例文帳に追加

However, ifJapan found itself nursing a large current account deficit, unless capital and labor inflows wereas vigorous and sustained as in the United States and Canada, it could become difficult tosustain that deficit over the long term, given that it represents a debt which must be repaid in future. - 経済産業省

事業組織の状況／事業の展開状況／収益と資産・負債及び資本の状況／子会社による事業展開状況／研究開発費の状況／特許権等の所有、使用状況／外部委託の状況に加え、今後の事業運営や人材育成に関する取り組み等がわかります。例文帳に追加

This survey shows the state of business organizations; the state of business deployment; the state of earnings, assets/debts and capital; the state of business deployment by subsidiaries; the state of research and development costs; the state of ownership/use of intellectual property rights; the state of outsourcing; future business management; human resources cultivation measures; etc. - 経済産業省

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

SNAは、一国の経済の状況について、生産、消費・投資といったフロー面や、資産、負債といったストック面を体系的に記録することをねらいとする国際的な基準、モノサシであり、企業が財務諸表を作成する際の規則「企業会計原則」に相当する会計原則である。例文帳に追加

The SNA is an international standard or measure to systematically record a national economy's flow, including production, consumption and investment, and its stock such as assets and liabilities. It is an accounting principle amounting to the business accounting principle used by enterprises to prepare financial statements. - 経済産業省

この評価損益については、我が国の対外資産の評価損益と我が国の対外負債の評価損益の合計により構成されており、①為替レートの変動による資本損益、②証券や不動産などの資産価格の変動による資本損益、等が要因となっている。例文帳に追加

This appraisal profit or loss consists of some of the appraisal profit or loss of Japan’s external assets and that of Japan’s external debts. The causes of such profit or loss include (i) capital gain and loss due to exchange fluctuations, (ii) capital gain and loss due to the fluctuation of asset values on securities and immovable goods. - 経済産業省

しかし、世界経済危機の発生とともに、この好循環をもたらした住宅・不動産バブルは崩壊し、不動産価格の下落によって資産価値が減少した家計・企業には巨額の負債が残され、金融機関が巨額の不良債権を抱えることとなった。例文帳に追加

However, with the occurrence of the world economic crisis, the housing and real estate bubble, which had brought about this favorable cycle, collapsed. Households and companies whose asset values were decreased due to the fall of real estate prices were left with huge debts, and the financial institutions were saddled with massive bad loans. - 経済産業省

こうした状況下、企業は厳しいリストラを推進し過剰な雇用・設備・負債の解消に取り組む一方、政府も金融機関の不良債権処理促進等の構造改革に取り組み、2000 年代以降、世界経済の拡大が続く中で、我が国も景気拡大局面に入った。例文帳に追加

Such was the situation, enterprise promoted severe restructuring, and it tackled the solution of excessive employment, facilities and equipment, and debt. The government also tackled the structural reform of the dispersal of bad debt in financial institutions. Our nation also shared in economic expansion after the 2000's while the expansion of the world economy continued. - 経済産業省

もし、例えば、人が不節制や浪費によって、負債が払えなくなったり、家族にたいする道徳的責任がありながら、同じ原因で家族を扶養したり教育したりできなくなったとき、彼は当然の報いで非難され、公正にも処罰されるかもしれません。例文帳に追加

If, for example, a man, through intemperance or extravagance, becomes unable to pay his debts, or, having undertaken the moral responsibility of a family, becomes from the same cause incapable of supporting or educating them, he is deservedly reprobated, and might be justly punished;  - John Stuart Mill『自由について』

十八　法第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡）　同条第一項に規定する適格現物出資（以下この項及び第八項において「適格現物出資」という。）は、法第百四十一条第一号に掲げる外国法人（以下この号及び次号において「出資外国法人」という。）が内国法人に資産又は負債の移転を行う適格現物出資に限るものとし、その移転をした資産及び負債の当該適格現物出資の時の価額が当該移転をした資産及び負債の法第六十二条の四第一項に規定する直前の帳簿価額を超える場合には、次に掲げる要件を満たすものに限るものとする。例文帳に追加

(xviii) Article 62-4 (Transfer of Assets, etc. by Way of Qualified Capital Contribution in Kind Based on Book Value): The qualified capital contribution in kind prescribed in paragraph (1) the said Article (hereinafter referred to as a "qualified capital contribution in kind" in this paragraph and paragraph (8)) shall be limited to a qualified capital contribution in kind in which a foreign corporation listed in Article 141(i) of the Act (hereinafter referred to as a "capital contributing foreign corporation" in this item and the next item) transfers assets or liabilities to a domestic corporation, and where the value of the transferred assets and liabilities at the time of the said qualified capital contribution in kind exceeds the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4(1) of the Act, the qualified capital contribution in kind shall be limited to that satisfying the following requirements:  - 日本法令外国語訳データベースシステム

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

第三十八条　法第九十九条第七項（法第百七十五条第三項、第百九十二条第三項、第二百十一条第四項、第二百三十二条第四項及び第二百九十四条第二項において準用する場合を含む。）の規定により純資産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資産の部に計上されるべき金額の合計額（法第二百十一条第四項において準用する場合にあっては、第一号から第十七号までに掲げる資産の額を合計した額を除き、それ以外の場合にあっては、第一号及び第五号に掲げる資産の額を合計した額を除く。）から負債の部に計上されるべき金額の合計額（法第二百十一条第四項において準用する場合にあっては第十八号から第二十号までに掲げる負債の額を合計した額を除き、それ以外の場合にあっては第十八号に掲げる負債の額を除く。）を控除するものとする。例文帳に追加

Article 38 (1) When calculating the net assets pursuant to the provisions of Article 99, paragraph (7) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 175, paragraph (3), Article 192, paragraph (3), Article 211, paragraph (4), Article 232, paragraph (4), and Article 294, paragraph (2), of the Act), the total amount to be recorded in the liabilities section (in the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act, excluding the total amount of the liabilities listed in items (xviii) to (xx) inclusive, and in other cases, excluding the total amount of the liabilities listed in item (xviii)) shall be deducted from the total amount to be recorded in the assets section in a report concerning the net assets prepared according to Form No. 1 (in the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act, excluding the total amount of the assets listed in items (i) to (xvii) inclusive, and in other cases, excluding the total amount of the assets listed in item (i) and item (v)):  - 日本法令外国語訳データベースシステム

２　機構は、前項の規定により保険特別勘定を廃止したときは、当該保険特別勘定に属する資産及び負債を一般勘定（機構の保険特別勘定（第二百七十条の六第二項の規定により機構を保険会社とみなして適用する第百十八条第一項に規定する特別勘定を含む。）以外の勘定をいう。第二百七十条の五において同じ。）に帰属させるものとする。例文帳に追加

(2) The Corporation shall, when it has abolished a Special Insurance Account under the provision of the preceding paragraph, vest the property and debt belonging to said Special Insurance Account to a general account (referring to accounts other than the Corporation's Special Insurance Accounts (including Special Accounts prescribed in Article 118, paragraph (1) as applied by deeming the Corporation as an Insurance Company pursuant to the provision of Article 270-6, paragraph (2)); the same shall apply in Article 270-5)).  - 日本法令外国語訳データベースシステム

４　外国信託会社は、第一項又は第二項の規定により計上された損失準備金の額、営業保証金の額として内閣府令で定めるものの額及びすべての支店の計算に属する負債のうち内閣府令で定めるものの額を合計した金額に相当する資産を、内閣府令で定めるところにより、国内において保有しなければならない。例文帳に追加

(4) A Foreign Trust Company shall, pursuant to the provisions of a Cabinet Office Ordinance, retain assets in Japan equivalent to the total sum of the loss reserves set aside pursuant to the provisions of paragraph (1) or (2), the amount of security deposits specified by a Cabinet Office Ordinance, and the amount of liability belonging to the account of all branch offices as specified by a Cabinet Office Ordinance.  - 日本法令外国語訳データベースシステム

五　現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合　当該金銭債権についての現物出資財産の価額例文帳に追加

(v) In cases where the Properties Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199(1)(iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim: The value of the Properties Contributed in Kind with respect to such monetary claim  - 日本法令外国語訳データベースシステム

五　現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第二百三十六条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合　当該金銭債権についての現物出資財産の価額例文帳に追加

(v) In cases where the Properties Contributed in Kind consist of a money claim (limited to claims that have already fallen due), and the value provided for under Article 236(1)(iii) with respect to such money claim does not exceed the book value of the debt representing such money claim: The value of the Properties Contributed in Kind with respect to such monetary claim  - 日本法令外国語訳データベースシステム

第四十九条の五　金融商品取引業者は、内閣府令で定めるところにより、金融商品取引責任準備金の額、損失準備金の額及びそのすべての営業所又は事務所の計算に属する負債のうち政令で定めるものの額を合計した金額に相当する資産を、国内において保有しなければならない。例文帳に追加

Article 49-5 A Financial Instruments Business Operator shall, pursuant to the provisions of a Cabinet Office Ordinance, retain in Japan the assets equivalent to the total sum of financial instruments transaction liability reserve, reserve for loss, and the amount of liability belonging to the account of All Business Offices or Offices as specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

１２　法第四十条の十第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。例文帳に追加

(12) A domestic corporation specified by a Cabinet Order prescribed in Article 40-10(2)(ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in the said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to the said specified reasons.  - 日本法令外国語訳データベースシステム

１２　法第六十六条の九の六第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。例文帳に追加

(12) A domestic corporation specified by a Cabinet Order prescribed in Article 66-9-6(2)(ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in the said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to the said specified reasons.  - 日本法令外国語訳データベースシステム