「通常資産」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

影響を受けた者のために資産を清算したり保護したりする（通常裁判所により任命された）人例文帳に追加

a person (usually appointed by a court of law) who liquidates assets or preserves them for the benefit of affected parties  - 日本語WordNet

（通常通りで）襲われる人に対して暴力行為を行うまたはほのめかすことによって資産を奪う強盗例文帳に追加

a robber who takes property by threatening or performing violence on the person who is robbed (usually on the street)  - 日本語WordNet

通常、信用リスクが無いとみなされる資産の金利が用いられることから、国債金利が用いられる。例文帳に追加

Usually the government bond interest rate is used as a benchmark index because it is regarded to have no credit risk. - 経済産業省

また、通常会計仕訳パターンマスタ４に各資産クラスに対応付けて通常会計仕訳パターンを記憶し、財源別会計仕訳パターンマスタ５に各資産クラスおよび各財源番号に対応付けて財源別会計仕訳パターンを記憶する。例文帳に追加

A normal account journalizing pattern is stored in a normal account journalizing pattern master 4 in association with each assets class and a account journalizing pattern according to a source of revenue is stored in an account journalizing pattern master 5 according to the source of revenue in association with each assets class and each assets number. - 特許庁

十三　法第六十二条（生活に通常必要でない資産の災害による損失）　同条第一項に規定する生活に通常必要でない資産は、法第百六十四条第一項第一号から第三号まで（非居住者に対する課税の方法）に掲げる非居住者の有する当該資産のうち国内にあるもの及び同項第四号に掲げる非居住者の有する当該資産のうちその譲渡により生ずべき所得が同号に掲げる国内源泉所得に該当するものに限るものとする。例文帳に追加

(xiii) Article 62 (Disastrous Loss of Assets Not Necessary for Maintenance of Ordinary Livelihood) of the Act: The assets not necessary for maintenance of an ordinary livelihood prescribed in paragraph (1) of the said Article shall be limited to such assets listed in Article 164(1)(i) to (iii) (Method of Taxation on Nonresidents) of the Act held by a nonresident which are located in Japan, and such assets listed in Article 164(1)(iv) of the Act held by a nonresident the transfer of which shall yield income that falls under the category of domestic source income listed in Article 164(1)(iv) of the Act  - 日本法令外国語訳データベースシステム

ホ　所有権移転外ファイナンス・リース取引におけるリース投資資産（破産更生債権等で一年内に回収されないことが明らかなものを除く。）のうち、通常の取引に基づいて発生したもの及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの例文帳に追加

(e) lease investment assets (excluding Bankruptcy or Reorganization Claims, etc. of which collection is evidently impossible Within a Year) in non-ownership-transfer finance lease transactions, which were generated based on Ordinary Transactions, or which were generated based on transactions other than Ordinary Transactions and whose due date falls Within a Year;  - 日本法令外国語訳データベースシステム

一　当該特定関係者との間で行う取引で、当該保険会社の取引の通常の条件と著しく異なる条件で行う資産の売買その他の取引例文帳に追加

(i) Any transaction with the specified person concerned, such as the purchase and sales of assets, carried out on significantly different terms and conditions from those applied to normal transactions of said Insurance Company; and  - 日本法令外国語訳データベースシステム

一　特殊関係者との間で当該外国保険会社等の支店等において行う取引で、当該外国保険会社等の取引の通常の条件と著しく異なる条件で行う資産の売買その他の取引例文帳に追加

(i) Any transaction, such as the purchase and sale of assets, carried out with a Special Person Concerned in a branch office, etc. of the Foreign Insurance Company, etc. on significantly different terms and conditions from those applied to normal transactions of the Foreign Insurance Company, etc.; or  - 日本法令外国語訳データベースシステム

緊急地震速報などの情報を有効に活用し、人命保護や救助が中心となって通常は手が回らない資産保全を支援し、その損害を最小限に抑える。例文帳に追加

To suppress any damage to the minimum by effectively utilizing such information as emergency earthquake prompt report, and supporting asset maintenance which is not usually looked after by focusing on human life protection or rescue. - 特許庁

そのため、事業再生保険及び流動資産担保保険を創設するため、第166回通常国会に中小企業信用保険法の改正案を提出した。例文帳に追加

To this end, to establish regeneration insurance and current-assets-backed insurance, the Draft Law to Partially Amend Small and Medium Enterprises Credit Insurance Law was submitted to the 166th ordinary session of the Diet. - 経済産業省

資産凍結等経済制裁の対象に該当する預金口座がある場合、通常の預金口座と区分して管理するとともに、当該預金の払出しについては、資産凍結等責任者又は当該責任者から委任された者が外為法上の許可を確認し、払出しの承認を行った後でなければできないような体制となっているか。例文帳に追加

Is there an arrangement to manage deposit accounts that fall under those subject to economic sanctions such as asset freeze separately from ordinary deposit accounts, if any, and to prevent withdrawal of such a deposit unless an Asset Freeze Administrator or a person entrusted thereby confirms permissionunder the Foreign Exchange Act and approves the withdrawal?  - 財務省

ロ　再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

b) Resale price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the said foreign affiliated transaction for having sold the said inventory assets to a person who is not in a special relationship therewith (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the said resale price by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

よって通常投資協定では、株または議決権の所有割合にかかわらず、「全ての資産」を投資協定の対象とし、投資受入国が深刻な国際収支上の危機、あるいはマクロ経済上の危機に陥った場合、セーフガード規定で対応することとされている。例文帳に追加

Thus, investment agreements usually cover “all assets,” regardless of the ownership percentage of shares or voting rights, and safeguard provisions are incorporated to cope with the event that the host country becomes immersed in a serious international payment balance crisis or macroeconomic crisis. - 経済産業省

具体的には、流動資産を担保とした中小企業の資金調達に公的信用保証を付けることを可能とする中小企業信用保険法の改正法案を第166回通常国会に提出し、2007年7月以降施行予定である。例文帳に追加

Specifically, a bill amending the Small and Medium Enterprise Credit Insurance Law was submitted to the 166th ordinary session of the Diet, which will allow public credit insurance to be attached to the fund raising of SMEs using liquid assets as security. The new law is scheduled to take effect from July 2007. - 経済産業省

ハ　原価基準法（国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該国外関連取引の対価の額とする方法をいう。）例文帳に追加

c) Cost plus method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the said foreign affiliated transaction for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the said amount of cost by the normal profit margin specified by a Cabinet Order  - 日本法令外国語訳データベースシステム

預金者が資産凍結等経済制裁対象の個人・団体そのものであるかどうかについては、預金口座開設時の本人確認記録等や入出金状況等から、資産凍結等責任者が最終的な判断を行う必要がある。当該判断にあたり、当該預金口座が睡眠口座等であるなど資産凍結等経済制裁対象に該当するかどうかが判然としない場合には、通常の預金口座と区分して管理するとともに、入出金等本人と接触する機会等をとらえて新たに本人に関するより詳細な情報を入手し、資産凍結等経済制裁対象に該当するかどうかの判定を行う必要がある。例文帳に追加

It is necessary for an Asset Freeze Administrator to make a final judgment on whether a depositor is an individual/group subject to economic sanctions such as asset freeze, based on a record of identity confirmation, etc. at the time of opening of the deposit account and the status of depositing and withdrawal, etc. In making such a judgment, where it is not clear whether the depositor falls under those subject to economic sanctions such as asset freeze (for example, where the deposit account is a dormant account), it is necessary to manage the deposit account separately from ordinary deposit accounts and to determine whether the depositor falls under those subject to economic sanctions such as asset freeze by newly acquiring detailed information about the depositor through opportunities to contact the depositor, such as the time of depositing and withdrawal.  - 財務省

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

二　その個人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その個人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその個人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得例文帳に追加

(ii) Where the individual conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the individual additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the individual in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas4 operations" in this Article) and the overseas operations were performed by a person other than the individual and the said assets were transferred from such other person to the individual under ordinary trade terms, and vice versa, should have arisen from such domestic operations  - 日本法令外国語訳データベースシステム

二　その法人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得例文帳に追加

(ii) Where the corporation conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the corporation additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the corporation in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas3 operations" in this Article) and the overseas operations were performed by a person other than the corporation and the said assets were transferred from such other person to the corporation under ordinary trade terms, and vise versa, should have arisen from such domestic operations;  - 日本法令外国語訳データベースシステム

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated  - 日本法令外国語訳データベースシステム

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated.  - 日本法令外国語訳データベースシステム

私の狭い守備範囲で言うと、一つは、ご承知のように郵政見直し、去年、株と資産の凍結という、一つの大きな仕組みというか、枠を作ったわけでありますけれども、そうした状況の中で、今年は、どういう事業を展開していくのか、そのための組織をどうするのかと。通常国会にこれを提出いたします。そのために、現在、昨年12月から、日本郵政の社長以下幹部と私どもとの間で、新しい事業展開の中身、またその組織について検討を重ねているわけでありますが、一応、めどとしては今月末ぐらいまでの間に、それぞれの方向性を、一応出していきたいと考えて、今、取り組んでいる最中であります。例文帳に追加

In the narrow area of my responsibility, we have to deal with the issue of the reform of the postal businesses. Last year, we established a broad scheme, or I should say a broad framework, by suspending (the sale) of their stocks and assets. This year, we will consider what services the postal businesses should provide and how to reorganize those businesses. And we will submit a relevant bill to the ordinary session of the Diet. To that end, since last December, we have been discussing with the president and other senior officials of Japan Post the new services and the reorganization. We are working on these issues with a view toward setting forth its policy direction by the end of this month.  - 金融庁