「資本積立金額」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

第五条の二　改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう。）としての委託者保護会員制法人（次項において単に「委託者保護基金」という。）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。例文帳に追加

Article 5-2 (1) Where a Consignor Protection Membership Corporation as a Consumer Protection Fund (which means the Consumer Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a "Consumer Protection Fund" in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item (xvii) of the Corporation Tax Act (Act No. 34 of 1965).  - 日本法令外国語訳データベースシステム

改正法附則第十九条第五項の規定により補償基金協会の有する資産及び負債の承継を受けた委託者保護基金（新法第二百九十六条に規定する委託者保護基金をいう ）としての委託者保護会員制法人（次項において単に「委託者保護基金」という ）の当該資産の当該承継の時の価額から当該負債の当該承継の時の価額を控除した金額は、法人税法（昭和四十年法律第三十四号）第二条第十七号に規定する資本積立金額とする。例文帳に追加

Where a Consignor Protection Membership Corporation as a Consignor Protection Fund (which means the Consignor Protection Fund prescribed in Article 296 of the New Act) has succeeded to the assets and liabilities held by the Association of Compensation Funds pursuant to the provisions of Article 19, paragraph 5 of the Supplementary Provisions of the Revising Act (such Consignor Protection Membership Corporation shall be simply referred to as a “Consignor Protection Fund” in the following paragraph), the amount obtained by deducting the value of said liabilities at the time of said succession from the value of said assets at the time of said succession shall be the capital surplus prescribed in Article 2, item 17 of the Corporation Tax Act (Act No. 34 of 1965).  - 経済産業省