「負債」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索

これは、国際会計基準等でも則っている措置だということなのですが、日本も今後、近い将来、国際会計基準を本格的に導入していく中で、こういった負債の時価評価というものを採用するのかどうか、どう考えているのか、かなり、銀行、金融機関の健全性上問題があるという指摘もありますが、どのようにお考えか、ご見解を伺えればと思います。例文帳に追加

I understand that this was based on international accounting standards. Will Japan adopt fair-value assessment regarding debts in the near future as part of its move to fully introduce international accounting standards? While it has been pointed out that there are problems from the viewpoint of the soundness of financial institutions, could you tell us about your opinion on this?  - 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。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

危機の解決に向けて国際社会が採用するアプローチは、その国の経済の基礎的条件、債務支払いプロファイル、市場アクセスの実績、及びその負債の市場スプレッドによって示される、当該国の支払能力及び市場へのアクセス回復の見通しについてのＩＭＦの評価に基づくべきである。例文帳に追加

The approach the international community adopts towards crisis resolution should be based on the IMF's assessment of a country's underlying payment capacity and prospects of regaining market access, informed by the country's economic fundamentals, payment profile, history of market access, and the market spreads on its debts.  - 財務省

貸借対照表や損益計算書に年金や保有不動産、子会社の資産や負債等を取り込んで将来の経営計画を判断し、年金運用や不動産運用の種類毎に将来の貸借対照表や損益計算書を試算するととににグループ企業全体の経営支援を行うシステムを提供する。例文帳に追加

To provide a system for judging a business plan in the future by taking pensions, held real estate and the property or debt of subsidiaries into a balance sheet or income statement, performing trial balancing of the balance sheet or income statement in the future for each kind of pension operation or real estate operation and supporting the business of an entire group enterprise. - 特許庁

Ｓｃｉａｃカードは、コンピュータシステムにより金融機関及びサービスセンタを通して運用され、Ｓｃｉａｃカード保有者どうし及び金融機関との取引を管理し、アカウント残高を維持し、負債及び預金残高についての割賦金を決定し、利用可能なクレジットリミット及び担保を管理し、他の金融及び支払いサービスを管理する。例文帳に追加

The Sciac card is operated through financial institutions and service centers by a computer system, manages transactions between Sciac cardholders and with financial institutions, maintains account balances, determines installments for debt and savings balances, manages available credit limits and guarantees, and manages other financial and payment services. - 特許庁

税効果会計シミュレーションプログラム６１は、法人税申告書作成プログラム５０によって作成された申告用データから企業会計との一時差異データ等を抽出し、回収可能性のシミュレーションを行ってから法定実効税率の算出を行い、一時差異データ等に法定実効税率を乗じて繰延税金資産・負債の計算を行なう。例文帳に追加

In a tax effect accounting simulation program 61, temporary difference data from corporate accounting are extracted from data for report drawn up by a corporation tax report draw up program 50, recovery possibility is simulated to calculate a legal effective tax rate, and the temporary difference data are multiplied by the legal effective tax rate to calculate the postpone tax property and debt. - 特許庁

また、当該運用資産の全体について、運用資産と調達負債のギャップを所定期間ごとに算出し、上記ギャップが、所定金額を超え、かつ所定の期間について協調融資の全体に対し所定割合を超えると、当該ギャップに対して円固定金利スワップを購入するヘッジ追加情報を作成する。例文帳に追加

In addition, a gap between the working assets and procured liability is calculated for each specified period for the overall working assets and, additional hedge information for purchasing a yen-fixed interest rate swap for the gap is prepared when the gap exceeds a specified amount and exceeds a specified ratio to the overall joint financing for a specified period. - 特許庁

この資産及び負債の運営管理手段は、記憶部に記憶された債権を特定する債権情報及び当該債権に伴う債務者の情報と、債務を特定する債務情報及び当該債務に伴う債権者の情報とに基づいて債権の譲渡及び債務の支払を同時に行う処理部とを有する。例文帳に追加

The operation management means for the assets and the debt is provided with an execution part simultaneously performing credit cession and debt repayment based on credit information specifying the credit stored in a storage part, information of a debtor of the debt, debt information specifying the debt and information of a creditor related to the debt. - 特許庁

ポイントの価値が異なりかつ顧客情報を共有しない別個のポイントシステム間でも顧客が販売業者のポイントを有効的に別の販売業者で再利用できるようにし、大規模販売業者のポイントによる負債の増加を軽減し中規模販売業者でのポイント利用による購入の増加につなげることができるシステムを提供することを目的とする。例文帳に追加

To provide a system capable of reducing the increase of debt by points of a large-scale dealer and increasing purchases by point utilization in a middle-scale dealer by enabling a customer to effectively reutilize the points of a dealer for a different dealer even between different point systems wherein the value of the point is different and customer information is not shared. - 特許庁

継続的な利益ある成長を目指す2004年度までの３か年計画「日産180」は、2001年度比で100万台の販売台数増、連結売上高営業利益率８%以上の達成、連結自動車事業実質有利子負債をゼロにすることの３つをコミットメントしているが、そのうちの２つを初年度（2002年度）に早くも実現している。例文帳に追加

This three-year plan, which aims to achieve sustainable and profitable growth by FY2004, contains three commitments: the achievement of an additional one million units in sales over FY2001, a combined operating profit ratio of over 8 percent and the reduction to zero of consolidated interest-bearing automotive debt. Two of these were swiftly realized in the first year(FY2002). - 経済産業省

消費が比較的堅調な国では家計の債務残高が実質可処分所得比で90%以下にとどまっている一方で、アイルランドでは同200%超、ポルトガル、スペインでは同130%程度と、同様に住宅バブルの崩壊により多額の負債を抱える米国の家計をもしのぐ水準で高止まりしており、強いバランスシート調整圧力にさらされていることが分かる。例文帳に追加

Debt balance remains at 90% or below of the real disposable income in countries where personal consumption is comparatively steady. In contrast, that of Ireland is at over 200% and those of Portugal and Spain are at about 130% each, which have attained a level exceeding that of U.S. households similarly holding a large amount of debt due to the collapse of the housing bubble. These numbers tell that the households of these countries face the high pressure of balance sheet adjustments. - 経済産業省

ニ　最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額例文帳に追加

(d) the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;  - 日本法令外国語訳データベースシステム

第三十六条　組合員が組合財産の分配を受けた場合において、当該分配を受けた日の属する事業年度の末日に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この条において同じ。）が生じたときは、当該分配を受けた組合員は、組合に対し、連帯して、当該欠損額（当該欠損額が分配額を超えるときは、当該分配額。次項において同じ。）を支払う義務を負う。ただし、組合員が組合財産を分配するについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

Article 36 (1) In cases where the partners receive a distribution of the assets of a Partnership, if the Amount of Loss (meaning, if the amount of liabilities exceeds the amount of assets in the balance sheet, an amount obtained by deducting the amount of the assets from the amount of liabilities; hereinafter the same shall apply in this Article) arises on the last day of the business year to which the date on which the partners receive such distribution belongs, the partners who receive such distribution will be jointly liable for payment of the Amount of Loss (or, if the Amount of Loss exceeds the Distributed Amount, the Distributed Amount; hereinafter the same shall apply in the following paragraph); provided, however, that this shall not apply to cases where a partner proves that such partner did not fail to pay due care in distributing the assets of the Partnership.  - 日本法令外国語訳データベースシステム

第二百二十八条　受託者が受益者に対する信託財産に係る給付をした場合において、当該給付をした日後最初に到来する第二百二十二条第四項の時期に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この項において同じ。）が生じたときは、次の各号に掲げる者は、連帯して（第二号に掲げる受益者にあっては、現に受けた個別の給付額の限度で連帯して）、当該各号に定める義務を負う。ただし、受託者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。例文帳に追加

Article 228 (1) Where a trustee has distributed trust property to a beneficiary, if any deficit (meaning the amount obtained by deducting the amount of assets on the balance sheet from the amount of liabilities on the same in cases where the amount of liabilities exceeds the amount of assets; hereinafter the same shall apply in this paragraph) occurs as of the time set forth in Article 222, paragraph (4), when it first comes after the day on which said delivery was made, the persons listed in the following items shall have the joint and several liability specified in the respective items (in the case of the beneficiary set forth in item (ii), the joint and several liability up to the amount of each delivery actually received); provided, however, that this shall not apply where the trustee has proved that the trustee did not fail to exercise due care in performing trustee's duties:  - 日本法令外国語訳データベースシステム

７　居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第四十条の六までの規定を適用する。例文帳に追加

(7) Where a resident holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 40-6 shall be applied thereto.  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である居住者が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第四十条の十二までの規定を適用する。例文帳に追加

(8) Where a resident who is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc.(meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 40-12 shall be applied thereto.  - 日本法令外国語訳データベースシステム

７　内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十六条の九までの規定を適用する。例文帳に追加

(7) Where a domestic corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 66-9 shall be applied thereto.  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である内国法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十六条の九の九までの規定を適用する。例文帳に追加

(8) Where a domestic corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust)), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 66-9-9 shall be applied thereto.  - 日本法令外国語訳データベースシステム

７　連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び前項を除く。）から第六十八条の九十三までの規定を適用する。例文帳に追加

(7) Where a consolidated corporation holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and the preceding paragraph) to Article 68-93 shall be applied thereto.  - 日本法令外国語訳データベースシステム

８　特殊関係株主等である連結法人が外国信託（投資信託及び投資法人に関する法律第二条第二十二項に規定する外国投資信託のうち第六十八条の三の三第一項に規定する特定投資信託に類するものをいう。以下この項において同じ。）の受益権を直接又は間接に保有する場合には、当該外国信託の受託者は、当該外国信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（外国信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この条（第三項、第四項及び第六項を除く。）から第六十八条の九十三の九までの規定を適用する。例文帳に追加

(8) Where a consolidated corporation that is a specially-related shareholder, etc. holds, directly or indirectly, a beneficial right of a foreign trust (meaning a foreign investment trust prescribed in Article 2(22) of the Act on Investment Trust and Investment Corporation, which is similar to a specified investment trust prescribed in Article 68-3-3(1); hereinafter the same shall apply in this paragraph), the trustee of the said foreign trust shall be deemed to be a different person for each of the trust assets, etc. under the said foreign trust (meaning assets and liabilities included in the trust property and profits and expenses attributed to the said trust property; hereinafter the same shall apply in this paragraph) and the trustee's own assets, etc. (meaning the trustee's assets and liabilities as well as profits and expenses other than those included in the trust assets, etc. under the foreign trust), and the provisions of this Article (excluding paragraph (3), paragraph (4) and paragraph (6)) to Article 68-93-9 shall be applied thereto.  - 日本法令外国語訳データベースシステム

２５　前項に規定する場合において、同項の出資関連内国法人が同項の当該内国法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。例文帳に追加

(25) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said domestic corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount.  - 日本法令外国語訳データベースシステム

２３　前項に規定する場合において、同項の出資関連内国法人が同項の当該連結法人であるとした場合に当該出資関連内国法人に係る控除対象金額があるときは、当該出資関連内国法人の同項の資本金等の額は、当該資本金等の額から当該控除対象金額を控除した残額とし、当該出資関連内国法人の同項の国外支配株主等及び資金供与者等に対する負債の額は、当該国外支配株主等及び資金供与者等に対する負債の額に当該控除対象金額を加算した金額とする。例文帳に追加

(23) In the case prescribed in the preceding paragraph, when deeming a capital contribution-related domestic corporation(s) set forth in the said paragraph to be the said consolidated corporation set forth in the said paragraph and if there is any creditable amount pertaining to the said capital contribution-related domestic corporation(s), the amount of stated capital, etc. set forth in the said paragraph of the said capital contribution-related domestic corporation(s) shall be the remaining amount after deducting the said creditable amount from the said amount of stated capital, etc.; and the amount of the liabilities owed by the said capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. set forth in the said paragraph shall be the amount obtained by adding the amount of the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc. and the said creditable amount.  - 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

１ 法第百四十四条の六第二項第一号に規定する債務の額として主務省令で定める額は、 第一号に掲げる額から第二号に掲げる額を減じて得た額とする。一吸収合併の直後に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の負債の部に計上すべき額 二吸収合併の直前に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の負債の部に計上すべき額例文帳に追加

(1) The amount specified by an ordinance of the competent ministry as the amount of the liabilities prescribed in Article 144-6, paragraph 2, item 1 of the Act shall be the amount obtained by subtracting the amount listed in item 2 from the amount listed in item 1: (i) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately after the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet; (ii) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately prior to the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet.  - 経済産業省

具体的には、我が国が2030年に、①対外純資産は経常収支黒字幅の累積によって増加（為替等による損益や固定資産減耗は捨象）し、②所得収支構造の「複線的」構造の実現の結果として、対外資産、対外負債は、資産と負債の比率を維持したまま双方ともに規模を拡大し、③資産種別ポートフォリオの改善の結果、相対的に収益率の高い直接投資の比率が現在の英国並の水準まで拡大し、④地域別ポートフォリオの改善の結果、証券投資のアジア向け投資比率が現在の英国並の水準まで拡大、した場合の所得収支を試算した。例文帳に追加

The estimation for income surplus was made according to the following conditions: (i) net external assets increased by the accumulation of current account surplus (profit and loss due to foreign exchange and depletion of fixed assets are eliminated); (ii) as a result of the “dual-track” income balance structure, both external assets and external debts increased in scale without changing the ratio of assets and debts; (iii) as a result of the improved portfolio by asset type, the share of direct investments with relatively high rates of return expanded to the current UK level; and (iv) as a result of the improved portfolio by region, the share of securities investments in Asia expanded to the current UK level. - 経済産業省

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

三　法第二条第八項第四号に掲げる行為（次に掲げるものに限る。）のうち、物品の売買、運送、保管又は売買の媒介を業とする者がその取引に付随して行うもの（事業者（法人その他の団体及び事業として又は事業のために当該取引を行う場合における個人をいう。）を相手方として行うものであり、かつ、当該取引により生ずる当該事業者が保有する資産及び負債に係る為替変動による損失の可能性を減殺することを目的とするものに限る。）例文帳に追加

(iii) the acts which are listed in Article 2, paragraph (8), item (iv) of the Act (limited to those listed in the following sub-items), and are performed by a person who conducts the purchase and sale of or provides transportation or custody services for goods or acts as an intermediary for the purchase and sale of goods as a part of business and in association with any of those transactions (limited to an act conducted with a Service Provider (meaning a juridical person or any other entity, and an individual person in cases where such transactions are conducted as a business or for the purpose of business) as the counterparty, and whose purpose is to abate any possible losses arising from said transactions due to a fluctuation in the exchange rates pertaining to the assets and liabilities held by said Service Provider);  - 日本法令外国語訳データベースシステム

一　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するもの（以下「補償対象契約」という。）に係る責任準備金その他の保険金等の支払に充てるために留保されるべき負債として内閣府令・財務省令で定めるもの（次号及び第二百七十条の五第二項において「特定責任準備金等」という。）の額に、補償対象契約の種類、予定利率その他の内容等を勘案して内閣府令・財務省令で定める率を乗じて得た額例文帳に追加

(i) The amount specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the amount of liabilities that should be reserved to be allocated to the payment of policy reserve and any other insurance claim, etc. (referred to as the "Specified Policy Reserve, etc." in the following item and Article 270-5, paragraph (2)) pertaining to the insurance contracts pertaining to that Bankrupt Insurance Company, which falls under the insurance contract specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (hereinafter referred to as "Covered Insurance Contract"), multiplied by the rate specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance by taking into consideration the kind of Covered Insurance Contract, expected interest rate, other content, etc.;  - 日本法令外国語訳データベースシステム

一　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するもの（次号及び次項において「特例期間補償対象契約」という。）に係る責任準備金その他の保険金等の支払に充てるために留保されるべき負債として内閣府令・財務省令で定めるもの（同号及び同項において「特定責任準備金等」という。）の額に、内閣府令・財務省令で定める率を乗じて得た額例文帳に追加

(i) The amount obtained by multiplying the sum total of the amount of the policy reserve pertaining to those insurance contracts of the Bankrupt Insurance Company which meet the requirements for insurance contracts to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (referred to as "Covered Insurance Contracts in the Special Provision Period" in the following item and the following paragraph) and any other amount to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the liabilities to be retained for allocation to the payment of Insurance Claims, etc. (referred to as "Specified Policy Reserve, etc." in that item and that paragraph) by the ratio to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance;  - 日本法令外国語訳データベースシステム

第百四十条　前条の保険契約者保護基金は、政令で定める日までの間、機構の発起人又は機構に対し、当該保険契約者保護基金が行う資金援助等事業並びにその有する資産及び負債のうち資金援助等事業の遂行に伴い当該保険契約者保護基金に属するに至ったもの（以下この条において「資金援助等事業財産」という。）を、機構において承継すべき旨を申し出ることができる。例文帳に追加

Article 140 (1) The Policyholders Protection Fund set forth in the preceding Article may, until a date to be specified by a Cabinet Order, propose to the incorporators of the Corporation or the Corporation that the Corporation should succeed to the Business of Financial Assistance, etc. carried on by the Policyholders Protection Fund, and those assets and liabilities which have come to belong to the Policyholders Protection Fund as a result of executing the Business of Financial Assistance, etc. (hereinafter referred to as the "Financial Assistance, etc. Business Property" in this Article).  - 日本法令外国語訳データベースシステム

３　前条第一項又は第二項の表の第三区分以外の区分に該当する銀行の貸借対照表又は銀行及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額の合計額がこれらの貸借対照表の負債の部に計上されるべき金額の合計額を下回る場合又は下回ると見込まれる場合には、当該銀行について、当該区分に応じた命令は、同条第一項又は第二項の表の第三区分に掲げる命令を含むものとする。例文帳に追加

(3) In cases where the total of amount to be recorded in the column of assets of a balance sheet of a bank or of a consolidated balance sheet of a bank and its subsidiaries, etc., which corresponds to a category other than Category 3 of the tables in paragraph (1) or (2) of the preceding Article is or is expected to be below the total of the amount to be recorded in the column of liabilities on these balance sheets, an order corresponding said category shall include an order listed under Category 3 of the tables in paragraph (1) or (2) of the same Article.  - 日本法令外国語訳データベースシステム

２　前条第一項の表の第三区分に該当する銀行持株会社及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産については、当該各号に定める価額とする。次項において同じ。）の合計額が当該貸借対照表の負債の部に計上されるべき金額の合計額を上回る場合又は上回ると見込まれる場合には、当該銀行持株会社について、当該区分に応じた命令は、同表の第二区分の二に掲げる命令を含むものとする。例文帳に追加

(2) In cases where the total of the amount to be recorded in the column of assets (with regard to assets listed in any of the following items, it shall be the value as determined in said items; the same shall apply in the next paragraph) of the consolidated balance sheet of a bank holding company and its subsidiary company, etc. which corresponds to Category 3 of the table in paragraph (1) of the preceding Article exceeds or is expected to exceed the total of the amount to be recorded in the column of liabilities of said balance sheet, an order with regard to said bank holding company in accordance with said category shall include an order listed in Category 2-2 of the same table:  - 日本法令外国語訳データベースシステム

３　前条第一項の表の第三区分以外の区分に該当する銀行持株会社及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額の合計額が当該貸借対照表の負債の部に計上されるべき金額の合計額を下回る場合又は下回ると見込まれる場合には、当該銀行持株会社について、当該区分に応じた命令は、同表の第三区分に掲げる命令を含むものとする。例文帳に追加

(3) In cases where the total of amount to be recorded under the column of assets of a consolidated balance sheet of a bank holding company and its subsidiary company, etc., which corresponds to a category other than Category 3 of the table in paragraph (1) of the preceding Article is or is expected to be below the total of the amount to be recorded under the column of liabilities of said balance sheet, an order with regard to said bank holding company in accordance with said category shall include an order listed in Category 3 of the same table.  - 日本法令外国語訳データベースシステム

２　旧機構は、前項の規定による請求があったときは、旧石油代替エネルギー法第十六条第一項の規定にかかわらず、当該請求をした者に対し、政令で定める日における旧鉱工業承継勘定に属する資産の価額から負債の金額を差し引いた額に対する当該請求をした者の持分に相当する金額により払戻しをしなければならない。この場合において、旧機構は、当該持分に係る出資額により資本金を減少するものとする。例文帳に追加

(2) The former Organization shall, when it has received a demand under the preceding paragraph, redeem to persons who have made said demand, with the amount equivalent to their equity interests against the amount obtained by subtracting the amount of liabilities from the value of assets included in the succeeded former account for mining and industry as of the date specified by Cabinet Order, notwithstanding the provisions of Article 16, paragraph (1) of the Old Act on the Promotion of Development and Introduction of Alternative Energy. In this case, the former Organization shall reduce its stated capital by the amount of capital contributions pertaining to said equity interests.  - 日本法令外国語訳データベースシステム

４　第一項の場合（法第二百十一条第四項において準用する場合に限る。）において、負債のうちに保証債務又は保証予約（以下この項において「保証債務」という。）があるときは、当該保証債務の額の二十五パーセントに相当する額（債務保証損失引当金を計上している場合にあっては、当該それぞれの保証債務の額の二十五パーセントに相当する額又は債務保証損失引当金のうちいずれか大きい額。）を評価額とする。例文帳に追加

(4) In the case of paragraph (1) (limited to the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act), when liabilities include a guarantee obligation or guarantee booking (hereinafter referred to as a "Guarantee Obligation" in this paragraph), the amount equivalent to 25 percent of said Guarantee Obligation (in the case where debt guarantee loss allowances are recorded, the largest of the amounts equivalent to 25 percent of said respective Guarantee Obligations and debt guarantee loss allowances) shall be deemed as appraised value.  - 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

第十九条　昭和五十年十月三十一日に設立された社団法人商品取引受託債務補償基金協会（以下この条において「補償基金協会」という。）は、政令で定める日までの間、委託者保護会員制法人に対し、当該補償基金協会が行う一切の業務並びにその有する一切の資産及び負債を当該委託者保護会員制法人において承継すべき旨を申し出ることができる。例文帳に追加

Article 19 (1) The Association of Compensation Funds for Consigned Liabilities in Commodity Futures, Inc. (hereinafter referred to as the "Association of Compensation Funds" in this Article) established on October 31, 1975 may propose to the Consignor Protection Membership Corporation that said Consignor Protection Membership Corporation should succeed to the entire businesses operated by and the entire assets and liabilities held by said Association of Compensation Funds during the period until the day specified by a Cabinet Order.  - 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

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、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

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities 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

一方、金商業等府令第116条の規定により、継続的取引関係にある顧客に対して店頭デリバティブ取引に係る契約の締結を勧誘する行為、並びに外国貿易その他の外国為替取引に関する業務を行う法人に対する勧誘であって、当該法人が保有する資産及び負債に係る為替変動による損失の可能性を減殺するために店頭金融商品取引契約の締結を勧誘する行為は認められている。例文帳に追加

Meanwhile, Article 116 of the FIB Cabinet Office Ordinance allows over-the-counter financial futures business operators to solicit the customers with whom they have on-going transactions to sign contracts for financial futures transactions, and to solicit corporations engaging in foreign trade and foreign currency transactions to sign such contracts, in order to offset the possibility of losses that may be incurred by the corporations as a result of exchange rate movements related to their assets and liabilities.  - 金融庁

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

今後､日本国内に店舗を設けている、設けていた金融機関が破綻した場合のルール、日本国内における資産と負債をどうするのかというのは、たしかバーゼルで、インターナショナル業務をやっている銀行が破綻した場合の現地の支店をどうするのかというルールを90年代に定めたかと僕は記憶しているのですけれども、その一方で、全然現実的ではないという批判もかつてありまして、こういう問題が今後、具体化してくるおそれはないのかどうか。例文帳に追加

If I remember correctly, rules on what to do with the assets and liabilities of local branches of a failed foreign financial institution with international operations were set in the 1990s under the Basel agreement. However, those rules were criticized as utterly unrealistic. Isn't there any risk that problems like this will emerge in the future?  - 金融庁

それからリーマン・ショックというのは極めて大きな話で、これはもう、官が一切関与せず、全部民間に任せておけば一番富が大きくなるのだという新保守主義的な思想がアメリカにありまして、それでやったら、3年前、リーマン・ショックで64兆円の負債を持って、そのリスクで会社は破産したのですけれども、この倒産した副作用をアメリカ国家だけでも吸収できず、全世界にリーマン・ショックの影響が広がったわけです。やはりそれで、その後の金融規制改革だとか、G20につながったわけです。例文帳に追加

The Lehman shock was a very grave incident. In the United States, there was the neo-conservative thinking that if everything was left to the private sector without any involvement of the public sector, wealth would be maximized. When that approach was pursued, the Lehman shock occurred, with Lehman Brothers bankrupted under the weight of debts totaling 64 trillion yen. As the U.S. government alone could not absorb the toxic effects of this bankruptcy, the Lehman shock spread worldwide. That has led to financial regulatory reform and the creation of G20.  - 金融庁

当該利子の受益者が、次のいずれかに該当する当該他方の締約国の居住者である場合。(i)銀行;(ii)保険会社;(iii)証券会社;(iv)(i)から(iii)までに掲げるもの以外の企業で、当該利子の支払が行われる課税年度の直前の三課税年度において、その負債の五十パーセントを超える部分が金融市場において発行された債券又は有利子預金から成り、かつ、その資産の五十パーセントを超える部分が当該企業と第九条１(a)又は(b)に規定する関係を有しない者に対する信用に係る債権から成るもの例文帳に追加

the interest is beneficially owned by a resident of that other Contracting State that is either a bank; an insurance company; a securities dealer; or any other enterprise, provided that in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50 per cent of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest, and more than 50 per cent of the assets of the enterprise consist of debt-claims against persons that do not have with the enterprise a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9;  - 財務省