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

資産情報、負債情報および純資産を用いてバランスシートが作成される。例文帳に追加

Then, a balance sheet is prepared by using the asset information and the debt information and the pure assets. - 特許庁

資産と負債の損益変動ポイント合計の差を「金利リスクポイント」とした。例文帳に追加

A difference of a total of the profit and loss fluctuation point between assets and debts is used as an interest risk point. - 特許庁

結果、KGM 社は負債のみをかかえて破産し、Petrobert 社は支払いを確保できないこととなった。例文帳に追加

As a result, KGM went bankrupt, and Petrobart could no longer secure payment. - 経済産業省

1920年代になると対外資産が対外負債を上回り、投資収益収支が黒字化した。例文帳に追加

In the 1920s, foreign assets rose above foreign debts, taking investment incomeinto surplus. - 経済産業省

さらに1989年には対外資産が対外負債を下回り、米国は債務国に転じた。例文帳に追加

In 1989, foreign assetsundercut foreign debts, and the United Sates became a debtor nation. - 経済産業省

一方、2007暦年末の負債残高は5,633.3兆円（前年末比185.6兆円（3.2％）減）となった。例文帳に追加

Outstanding liabilities at the end of 2007 stood at \\5,633.3 trillion, down \\185.6 trillion or 3.2% from a year earlier. - 経済産業省

この傾向は所得収支の源泉となる対外資産と対外負債についても同様である。例文帳に追加

This tendency is the same for external assets and debts, which are the source of the income balance. - 経済産業省

2009年時点での家計と企業の負債は、それぞれ可処分所得比、GDP比で200%を超過している。例文帳に追加

As of 2009, the debts of households and companies exceeded 200%, in proportion to disposable income, and in proportion of GDP. - 経済産業省

その召使いの主人は，哀れみに動かされて，彼を解放し，その負債を帳消しにしてやった。例文帳に追加

The lord of that servant, being moved with compassion, released him, and forgave him the debt.  - 電網聖書『マタイによる福音書 18:27』

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

日本の会計方法では、1年基準によって、関連契約が1年以内に満了もしくは決済される資産（または負債）は流動資産（または負債）に分類されます。例文帳に追加

In the Japanese accounting method, the one-year rule classifies assets (or liabilities) as liquid if their related contracts will mature or be settled within one year. - Weblio英語基本例文集

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

１７　法第六十六条の五第四項第四号に規定する政令で定める負債は、第十三項各号に規定する場合における当該各号の資金に係る負債とする。例文帳に追加

(17) The liabilities specified by a Cabinet Order prescribed in Article 66-5(4)(iv) of the Act shall be the liabilities set forth in the items of paragraph (13) in the cases prescribed in the relevant items.  - 日本法令外国語訳データベースシステム

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

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

１５　法第六十八条の八十九第四項第四号に規定する政令で定める負債は、第十三項各号に規定する場合における当該各号の資金に係る負債とする。例文帳に追加

(15) The liabilities specified by a Cabinet Order prescribed in Article 68-89(4)(iv) of the Act shall be the liabilities set forth in the items of paragraph (13) in the cases prescribed in the relevant items.  - 日本法令外国語訳データベースシステム

負債のうち国内事業に係るもの（当該外国法人が人格のない社団等である場合には、その営む収益事業に係るものに限るものとし、当該負債の利子例文帳に追加

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

二　法第二十三条（受取配当等の益金不算入）　同条第四項に規定する負債の利子は、外国法人が国内において行う事業に係る当該負債の利子に限るものとする。例文帳に追加

(ii) Article 23 (Exclusion from Gross Profits of Dividends Received, etc.) of the Act: The interest on debts prescribed in paragraph (4) of the said Article shall be limited to the interest on the said debts pertaining to the business that the foreign corporation conducts in Japan;  - 日本法令外国語訳データベースシステム

経済価値ベースの保険負債評価については、現行の負債計算の過程に比べて見積もりの要素が多いことから、計算手法の確立について慎重に検討する必要がある例文帳に追加

As the economic value-based calculation of insurance liabilities relies on estimates more than the existing process of calculating liabilities, a careful examination is necessary for the establishment of the calculation method.  - 金融庁

なお、生保でも、少数ではあるものの、リスクフリー運用を行う会社では、保険負債が過小評価されるとともに、資産負債一体的な金利リスクの管理を難しくすることを理由に否定的な意見もあった例文帳に追加

A small number of life insurance companies opposed the assumption of the illiquidity premium on the ground that it would cause underestimation of insurance liabilities and make it difficult to consistently manage interest-rate risk related to both assets and liabilities for the companies which make risk-free investments.  - 金融庁

以上に留意した上で、今回のフィールドテストにおける保険負債等の計算結果について、現行の保険負債と比較したのが図１及び図２である（生保計：図１、損保計：図２）例文帳に追加

While bearing that in mind, we show the comparison between the amount of insurance liabilities estimated as a result of the field tests and the amount of insurance liabilities calculated based on the current regulatory requirements in Figures 1 and 2 (Figure 1 represents insurance liabilities for all life insurance companies and Figure 2 represents those for all non-life insurance companies).  - 金融庁

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

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

経済価値ベースの保険負債評価については、資産負債を一体的に経済価値ベースで管理できることから、ＡＬＭの促進やリスク管理の高度化に資するものであり例文帳に追加

The economic value-based calculation of insurance liabilities contributes to the improvement of ALM (Asset and Liability Management) and the enhancement of risk management, as it enables insurance companies to consistently manage assets and liabilities on an economic value basis.  - 金融庁

② 為替リスク ～ 外貨建資産・負債についてネット・ベースで資産超又は負債超ポジションが造成されていた場合に、為替の価格が当初予定されていた価格と相違することによって損失が発生するリスク。例文帳に追加

(2) Foreign exchange risk: The risk of loss resulting from the difference between assumed and actual foreign exchange rates in the case where a financial institution has a long position or short position on a net basis with regard to its assets and liabilities denominated in foreign currencies.  - 金融庁

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

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

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

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

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

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

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

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

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

三　負債の利子等　負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。例文帳に追加

iii) Interest on liabilities, etc.: Interest on liabilities (including moneys specified by a Cabinet Order as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

６　第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(6) The provision of paragraph (2) shall apply only where a domestic corporation has filed a final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.  - 日本法令外国語訳データベースシステム

三　負債の利子等　負債の利子（これに準ずるものとして第六十六条の五第四項第三号に規定する政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他同項第三号に規定する政令で定めるものを除く。）をいう。例文帳に追加

iii) Interest on liabilities, etc.: Interest on liabilities (including moneys specified by a Cabinet Order prescribed in Article 66-5(4)(iii) as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order prescribed in Article 66-5(4)(iii)  - 日本法令外国語訳データベースシステム

５　第二項の規定は、連結確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(5) The provision of paragraph (2) shall apply only where a consolidated corporation has filed a consolidated final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.  - 日本法令外国語訳データベースシステム

人員構成の変化や給与のベースアップなど負債構造の変化による退職給付債務のデュレーション変化をどのように把握すればよいかという問題に対応すべく、割引率の前提が長期的に一定とならない負債を対象としたリスク分析に広く応用できる実用的な負債予測システムを開発することである。例文帳に追加

To provide a practical debt forecasting system widely applicable to risk analyses aimed at debts where the assumption of discount rate is not constant over a long period, to deal with the issue of how to grasp the duration changes of retirement benefit debts caused by changes in personnel organization and changes in debt structures, such as a raise of the wage base. - 特許庁

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

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

企業の取締役がM&Aのメリットを考える場合、注目するのがレガシーコストやその他の長期負債である。例文帳に追加

When corporate executives consider the merits of an M&A transaction, they look at legacy costs and other long-term liabilities. - Weblio英語基本例文集

満期か満期前（会社がそれ自身のストックを買い戻す時のように）の負債か担保の元本金の返済例文帳に追加

repayment of the principal amount of a debt or security at or before maturity (as when a corporation repurchases its own stock)  - 日本語WordNet

金を工面するために政府か会社によって発行される負債（通常利息付のあるいは割引された）証書例文帳に追加

a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money  - 日本語WordNet

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

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められるもの例文帳に追加

2. deferred tax assets which are not related to any specified assets or liabilities and are recognized as to be disposed of Within a Year;  - 日本法令外国語訳データベースシステム

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められないもの例文帳に追加

2. deferred tax assets which are not related to any specified assets or liabilities and are not recognized as to be disposed of Within a Year;  - 日本法令外国語訳データベースシステム

第十五条　負債の部は、次に掲げる項目に区分しなければならない。この場合において、各項目は、適当な項目に細分しなければならない。例文帳に追加

Article 15 (1) The liabilities section shall be classified into the following sub-items. In this case, the respective sub-items shall be broken down into appropriate particulars:  - 日本法令外国語訳データベースシステム