「額しこう」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

２　法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税（本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税（これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。）及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税（利子税を除く。）に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。）に関する法令（当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。）の規定により計算した所得の金額（当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額）に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額（本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額）をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。例文帳に追加

(2) Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4(1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary company, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141(2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2(xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to the said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning the said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the "laws and regulations of the state of the head office" in this paragraph), with regard to the income of the said specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction between the said specified foreign subsidiary company, etc. and a domestic corporation listed in the items of Article 66-6(1) of the Act that relates to the said specified foreign subsidiary company, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15(2)(i) to (xiii) pertaining to the said calculated amount of income and then deducting therefrom the sum of the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, the said amount shall be the remaining amount after deducting the sum of the said amount of loss and the amounts listed in item (xiv) to item (xvi) of the said paragraph pertaining to the said calculated amount from the sum of the amounts listed in item (i) to item (xiii) of the said paragraph pertaining to the said calculated amount) shall be the amount calculated in accordance with the standards specified by a Cabinet Order prescribed in Article 40-4(2)(ii) of the Act.  - 日本法令外国語訳データベースシステム

この伽藍並条里図は、画面に記入されている人名等から天平宝字年間（757-765年）頃の作成と推定され、額田寺（額安寺）の創建がこれ以前であることを裏付けている。例文帳に追加

This Garan narabini Jori Zu was presumed to have been painted in around the Tenpyo-Hoji era (757-765) from the name and other details inscribed on the picture plane, supporting the theory that the foundation of Nukata-dera Temple (Kakuan-ji Temple) was earlier than this period.  - Wikipedia日英京都関連文書対訳コーパス

ただし、控除の額は、その控除が行われる前に算定されたブルネイ・ダルサラーム国の租税の額のうち当該所得に対応する部分を超えないものとする。例文帳に追加

The amount of credit shall not, however, exceed that part of the Brunei Darussalam tax, as computed before the credit is given, which is appropriate to such item of income.  - 財務省

金庫４から取り出した紙幣の金額又は枚数をカウンタ７でカウントし、その金額又は枚数を表示器８に表示しコンピュータ５に記録することができる。例文帳に追加

The amount of paper money or the number of paper moneys taken out from the safe 4 is counted by a counter 7 and is displayed on a display device 8 and can be recorded in a computer 5. - 特許庁

負荷データ１７と負荷予測データ２３、機器データ１９を基にし、請求料金体系データ２１に従って、料金体系別に今期請求金額２５と、次期請求金額２７を算出し、顧客に提示する。例文帳に追加

On the basis of the load data 17, load prediction data 23, and equipment data 19, billed amounts 25 of this period and billed amounts 27 of the next period are calculated by charge systems according to billing system data 21 and presented to the customer. - 特許庁

労働者送金の受入額を国別に見ると、受入額の第1位が中国（270億ドル）、第2位がインド（257億ドル）、第3位がメキシコ（250億ドル）となっている（2007年）。例文帳に追加

Workers' remittance thus has large impact on the money flow between developed countries and developing countries (see Column Figure 4-1).On examining the amount of workers' remittances received by countries in 2007, we find that the highest recipient is China (27 billion dollars); the second, India (25.7 billion dollars); and the third, Mexico (25 billion dollars). - 経済産業省

限度設定部１２が、利用者から申し込まれた累計限度額及び累計限度回数を第２の記憶装置１８に記憶し、累計リセット制御部１４が、累計額及び累計回数をリセットする。例文帳に追加

A limit setting part 12 stores a cumulative limit amount and a cumulative limit number of times which are requested by the user on a second storing device 18, and a cumulative reset control part 14 resets a cumulative amount and a cumulative number of times. - 特許庁

７　第五項又は前項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第八十一条の十五第十項の規定の適用については、法人税法施行令第百五十五条の三十九（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第八十一条の十五第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「個別減額控除対象外国法人税額」とあるのは「個別減額控除対象外国法人税額（租税特別措置法施行令第三十九条の百十八第五項又は第六項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる個別控除対象外国法人税の額又は控除対象外国法人税の額を含む。）」とする。例文帳に追加

(7) Where the amount of individually creditable foreign corporation tax or creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 81-15(10) of the Corporation Tax Act shall be applied as specified in Article 155-39 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 81-15(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein and Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article by deeming the amount to be as specified therein);" and the term "the amount of individually reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of individually reduced creditable foreign corporation tax (including the amount of individually creditable foreign corporation tax or creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-118(5) or (6) (Reduction of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation)."  - 日本法令外国語訳データベースシステム

７　第五項又は前項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた場合における法人税法第六十九条第十項の規定の適用については、法人税法施行令第百五十条（第二項を除く。）に定めるところによる。この場合において、同条第一項中「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）」とあるのは「法第六十九条第八項（同条第九項の規定によりみなして適用する場合を含む。）及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）（同条第二項の規定によりみなして適用する場合を含む。）」と、「減額控除対象外国法人税額」とあるのは「減額控除対象外国法人税額（租税特別措置法施行令第三十九条の十八第五項又は第六項（特定外国子会社等の課税対象留保金額に係る外国法人税額の減額）の規定により減額があつたものとみなされる控除対象外国法人税の額又は個別控除対象外国法人税の額を含む。）」とする。例文帳に追加

(7) Where the amount of creditable foreign corporation tax or individually creditable foreign corporation tax has been deemed to have been reduced, pursuant to the provisions of paragraph (5) or the preceding paragraph, the provisions of Article 69(10) of the Corporation Tax Act shall be applied as specified in Article 150 (excluding paragraph (2)) of the Order for Enforcement of the Corporation Tax Act. In this case, in paragraph (1) of the said Article, the term "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein)" shall be deemed to be replaced with "Article 69(8) of the Act (including the cases where it is applied pursuant to the provisions of paragraph (9) of the said Article by deeming the amount to be as specified therein) and Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation (including the cases where it is applied pursuant to the provisions of paragraph (2) of the said Article);" and the term "the amount of reduced creditable foreign corporation tax" shall be deemed to be replaced with "the amount of reduced creditable foreign corporation tax (including the amount of creditable foreign corporation tax or individually creditable foreign corporation tax that is deemed to have been reduced pursuant to the provisions of Article 39-18(5) or (6) (Reduction of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation)."  - 日本法令外国語訳データベースシステム

イ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year (if any of these business years is less than one full year, an amount calculated by dividing said transaction amount in said business year by the number of months in said business year and multiplying the result by twelve; the same shall apply hereinafter);  - 日本法令外国語訳データベースシステム

イ各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち 法第二条第八項第一号 に規定する取引（自己の計算による取引を除く。）の取引 金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年 度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金 額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に 相当する金額例文帳に追加

(a) the amount equivalent to 0.00625 percent of the greatest transaction amount total for the business year and for the business years commenced within two years prior to the commencement date of said business year (if any of these business years is less than one full year, an extrapolated amount calculated by dividing said transaction amount total in said business year by the number of actual months in that short business year and multiplying the result by twelve; the same shall apply hereinafter) of transactions prescribed in Article 2, paragraph 8, item 1 of the Act (excluding transactions based on a person’s own account);  - 経済産業省

総合口座貸越における最高貸越限度額を多種多様な顧客ニーズに対応して可能な限り自由設定できるようにすることで、総合口座の利便性を飛躍的に向上させることができる総合口座貸越における貸越限度額設定方法を提供する。例文帳に追加

To provide an overdraft limit setting method of general account overdraft for sharply improving the convenience of a general account by freely setting the highest overdraft limit of the general account overdraft corresponding to various customer needs as much as possible. - 特許庁

融資申込み受付部は、受信した受注者への融資の申込みの融資金額が受発注情報と希薄化情報と債権情報とに基づき算出された融資限度額以内であることを満たすことを少なくとも条件とし、該申込情報が表す申込みを受け付ける。例文帳に追加

A loan application acceptance part accepts an application shown by application information on condition that it is satisfied that at least the loan amount of a received loan application to the orderer is within a loan limit amount calculated based on the accepting and ordering information, the dilution information and the debt information. - 特許庁

この請求を受け、保険者は、所定の算定方式により補償額を決定し、これを保険金として保険金受取人に支払う（Ｓ４）。例文帳に追加

By receiving this demand, the insurer determines a compensation amount by a prescribed calculation method, and pays this amount to an insurance money receiver as insurance money. - 特許庁

前後のアクリル板４Ｆ，４Ｒの間に遮音用空洞部を形成し、この空洞部を額縁パネル５の周壁５ｂで取り囲む。例文帳に追加

Thus, sound insulating hollow portion is formed between the forward and backward acrylic plates 4F, 4R while a peripheral wall 5b of the frame panel 5 surrounds the hollow portion. - 特許庁

第三十三条　市町村は、支給決定障害者等が受けた障害福祉サービス及び介護保険法第二十四条第二項に規定する介護給付等対象サービスのうち政令で定めるものに要した費用の合計額から当該費用につき支給された介護給付費等及び同法第二十条に規定する介護給付等のうち政令で定めるものの合計額を控除して得た額が、著しく高額であるときは、当該支給決定障害者等に対し、高額障害福祉サービス費を支給する。例文帳に追加

Article 33 (1) In the event that the amount obtained by deducting the amount totalized nursing care payment, etc. granted for the following expenses and the nursing care benefit etc. prescribed in the Cabinet Order among the nursing care payment, etc. prescribed in Article 20 of Long-term Care Insurance Act from the total amount of expenses which were required for welfare service for persons with disabilities which persons with disabilities given grant decision and the service prescribed in the Cabinet Order among object service for nursing care payment prescribed in paragraph 2, Article 24 of the same Act is especially high, municipalities shall grant expenses for high-cost welfare service to such persons with disabilities given grant decision, etc.  - 日本法令外国語訳データベースシステム

ただしこの場合，所定の料金の2倍に相当する金額の納付証明が提出されなければならない。例文帳に追加

The filing of the request and of proof of payment may also be made within a further period of six months starting on completion of a ten-year period provided that proof of payment of twice the amount of the prescribed fees is filed.  - 特許庁

その後、子口座において中間残高がターゲットバランスよりも高い口座を選択し、これについて集中金額を求める。例文帳に追加

Then in the child accounts, the account whose interim balance is higher than the target balance is selected and its concentration amount is obtained. - 特許庁

硬貨処理装置３は、通信機能部１０により取得した換算レートに基づいて、受け入れた外国貨の金額を自国貨の金額に換算し、この換算した金額情報を自動販売機１の主制御部２に送信し、この主制御部２からの釣銭払出命令を受けて自国貨で釣銭を払い出す。例文帳に追加

The hard currency processor 3 converts an amount of received foreign hard currency into an amount of national hard currency based on the conversion rate acquired by the communication function part 10, transmits the converted amount information to a main control part 2 of the automatic vending machine 1 and pays change in the national hard currency, receiving a change payment command from the main control part 2. - 特許庁

９　第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。例文帳に追加

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 66-7(1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69(1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.  - 日本法令外国語訳データベースシステム

９　第三項各号に掲げる外国法人税の額のうち法第六十八条の九十一第一項の規定により特定外国子会社等に係る連結法人が納付する個別控除対象外国法人税の額とみなされる金額は、その連結法人の当該各号に定める連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。例文帳に追加

(9) The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation related to a specified foreign subsidiary company, etc., pursuant to the provisions of Article 68-91(1) of the Act, shall be included in consolidated foreign income prescribed in the main clause of Article 155-28(3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of the said Article for a consolidated business year specified respectively in the relevant items of the consolidated corporation.  - 日本法令外国語訳データベースシステム

制御部２１は、年間取引金額を投資ポテンシャルで除算して充足率を算出し、この充足率から充足区分を特定する。例文帳に追加

The control part 21 divides the annual transaction amount by the investment potential to calculate a sufficiency rate, and specifies a sufficiency section from the sufficiency rate. - 特許庁

スタート地点から目的地までの間で消費する全金額を設定し、これに対応するルートの探索が行えるようにする。例文帳に追加

To make it possible to set the whole amount of money to be spent in a range from a starting place to a destination, and to search a corresponding route. - 特許庁

次に、子口座において中間残高がターゲットバランスよりも低い口座を選択し、これについて配分金額を求める。例文帳に追加

Then in the child accounts, the account whose interim balance is lower than the target balance is selected and its allocation amount is obtained. - 特許庁

１２　法第六十八条の九十二第一項に規定する連結法人に係る特定外国子会社等又は当該連結法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該連結法人の連結事業年度において同項の規定により当該連結法人の当該連結事業年度の連結所得の金額の計算上損金の額に算入された同項に規定する個別課税済留保金額（同条第二項及び第三項の規定により当該個別課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該個別課税済留保金額のうちに法第六十八条の九十一第一項の規定により当該連結法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているとき、又は法第六十六条の七第一項の規定により当該連結法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該連結法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該連結法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額は、当該連結事業年度終了の日において減額されたものとみなす。この場合において、同法第八十一条の十五第十項中「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び租税特別措置法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の百十八第十二項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該連結法人が納付するものとみなされる部分の金額及び同法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該連結法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第六十九条第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any individually taxed amount of retained income prescribed in Article 68-92(1) of the Act (including the amount deemed to be the individually taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of consolidated income for the relevant consolidated business year of a consolidated corporation prescribed in Article 68-92(1) of the Act, pursuant to the provisions of the said paragraph, in the consolidated business year of the consolidated corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said consolidated corporation, when the said individually taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, or that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said consolidated corporation, which was the basis for the said calculation, and which consists of the said taxable retained income shall be deemed to have been reduced on the final day of the relevant consolidated business year. In this case, the provisions of Article 81-15(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-118(12) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, or;" the term "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the said Act, the part of the amount deemed to be payable by the said consolidated corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 69(1) to (3)."  - 日本法令外国語訳データベースシステム

１２　法第六十六条の八第一項に規定する内国法人に係る特定外国子会社等又は当該内国法人に係る外国関係会社につき同項各号に掲げる事実が生じた日を含む当該内国法人の事業年度において同項の規定により当該内国法人の当該事業年度の所得の金額の計算上損金の額に算入された同項に規定する課税済留保金額（同条第二項及び第三項の規定により当該課税済留保金額とみなされたものを含む。）がある場合において、その損金の額に算入された当該課税済留保金額のうちに法第六十六条の七第一項の規定により当該内国法人が納付する控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第六十九条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る課税対象留保金額から成る金額が含まれているとき、又は法第六十八条の九十一第一項の規定により当該内国法人が納付する個別控除対象外国法人税の額とみなされた当該特定外国子会社等に係る外国法人税の額で同項の規定により法人税法第八十一条の十五第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたものに係る個別課税対象留保金額から成る金額が含まれているときは、当該計算の基礎となつた当該内国法人が納付する控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該課税対象留保金額から成る金額に対応する部分の金額又は当該計算の基礎となつた当該内国法人が納付する個別控除対象外国法人税の額とみなされた特定外国子会社等に係る外国法人税の額のうち当該個別課税対象留保金額から成る金額に対応する部分の金額は、当該事業年度終了の日において減額されたものとみなす。この場合において、同法第六十九条第十項中「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び租税特別措置法第六十六条の七第一項（内国法人における特定外国子会社等の課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「減額された場合（」とあるのは「減額された場合（租税特別措置法施行令第三十九条の十八第十二項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）の規定により減額されたものとみなされた場合又は」と、「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額」とあるのは「うち同条第八項の規定により当該内国法人が納付するものとみなされる部分の金額及び同法第六十八条の九十一第一項（連結法人における特定外国子会社等の個別課税対象留保金額に係る外国税額の控除）に規定する特定外国子会社等の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額」と、「同条第一項から第三項まで」とあるのは「第八十一条の十五第一項から第三項まで」として、同項の規定を適用する。例文帳に追加

(12) In the case where there is any taxed amount of retained income prescribed in Article 66-8(1) of the Act (including the amount deemed to be the taxed amount of retained income pursuant to the provisions of paragraph (2) or paragraph (3) of the said Article) that was included in deductible expenses for calculating the amount of income for the relevant business year of a domestic corporation prescribed in Article 66-8(1) of the Act, pursuant to the provisions of the said paragraph, in the business year of the domestic corporation including the day on which any of the events listed in the items of the said paragraph occurred with regard to a specified foreign subsidiary company, etc. related to the said domestic corporation, or an affiliated foreign company related to the said domestic corporation, when the said taxed amount of retained income included in deductible expenses includes the amount of foreign corporation tax on the said specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 66-7(1) of the Act, and which consists of taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 69(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 66-7(1) of the Act, or that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, pursuant to the provisions of Article 68-91(1) of the Act, and which consists of individually taxable retained income pertaining to what was the basis for calculating the amount for which a deduction under the provisions of Article 81-15(1) to (3) of the Corporation Tax Act shall be made, pursuant to the provisions of Article 68-91(1) of the Act, the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said taxable retained income or the part of the amount corresponding to the amount of foreign corporation tax on the specified foreign subsidiary company, etc. that was deemed to be the amount of individually creditable foreign corporation tax payable by the said domestic corporation, which was the basis for the said calculation, and which consists of the said individually taxable retained income shall be deemed to have been reduced on the final day of the relevant business year. In this case, the provisions of Article 69(10) of the said Act shall apply by replacing the terms in the said paragraph as follows: the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8)" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8), and out of the amount of foreign corporation tax to be imposed on income of a specified foreign subsidiary company, etc. prescribed in Article 66-7(1) (Credit for Foreign Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Domestic Corporations) of the Act on Special Measures Concerning Taxation, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" the term "in the case where the said amount of foreign corporation tax was reduced (" shall be deemed to be replaced with "in the case where the said amount of foreign corporation tax was reduced (in the case where the reduction is deemed to have been made pursuant to the provisions of Article 39-18(12) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation; or" the term "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article" shall be deemed to be replaced with "the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of paragraph (8) of the said Article, and out of the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in Article 68-91(1) (Credit for Foreign Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc. of Consolidated Corporations) of the said Act, the part of the amount deemed to be payable by the said domestic corporation pursuant to the provisions of the said paragraph;" and the term "paragraph (1) to paragraph (3) of the said Article" shall be deemed to be replaced with "Article 81-15(1) to (3)."  - 日本法令外国語訳データベースシステム

次に、孫口座において初期残高がターゲットバランスよりも低い口座を選択し、これについて配分金額を求める。例文帳に追加

Then an account whose initial balance is lower than the target balance is selected in grandchild accounts and its allocation amount is obtained. - 特許庁

この政令の施行の際現に商品取引所法（以下「法」という ）第四十一条第一項の許可を受けている商品取引員について、改正後の商品取引所法施行令（以下「新令」という ）第五条に定める額が改正前の商品取引所法施行令（以下「旧令」という ）第五条に定める額を超えている場合には、当該商品取引員の法第四十九条第一項に規定する基準額は、この政令の施行の日（以下「施行日」という ）から一年間は、新令第五条の規定にかかわらず、旧令第五条に定める額とする。例文帳に追加

With regard to a Futures Commission Merchant who has received a license under Article 41, paragraph 1 of the Commodity Exchange Act (hereinafter referred to as the “Act”) at the time of the enforcement of this Cabinet Order, in the case where the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act after the revision (hereinafter referred to as the “New Order”) exceeds the amount prescribed in Article 5 of the Order for Enforcement of the Commodity Exchange Act prior to the revision (hereinafter referred to as the “Old Order”), the standard amount for said Futures Commission Merchant prescribed in Article 49, paragraph 1 of the Act shall be the amount prescribed in Article 5 of the Old Order, for one year from the day of the enforcement of this Cabinet Order (hereinafter referred to as the “Effective Date”), notwithstanding the provisions of Article 5 of the New Order.  - 経済産業省

そして、購入量の指定に対応して購入金額も自動的に変更し、購入情報の表示部に表示する。例文帳に追加

A buying amount is also automatically changed in response to designation of the buying quantity, and is displayed on the display part of the buying information. - 特許庁

第百三十九条の五　投資法人は、申込者の中から募集投資法人債の割当てを受ける者を定め、かつ、その者に割り当てる募集投資法人債の金額及び金額ごとの数を定めなければならない。この場合において、投資法人は、当該申込者に割り当てる募集投資法人債の金額ごとの数を、前条第二項第二号の数よりも減少することができる。例文帳に追加

Article 139-5 (1) An Investment Corporation shall specify the persons to whom the Investment Corporation Bonds for Subscription are to be allotted from among the Applicants as well as the amount and the number for each amount of Investment Corporation Bonds for Subscription to be allotted to such persons. In this case, the Investment Corporation may reduce the number for each amount of Investment Corporation Bonds for Subscription to be allotted to the relevant Applicant to fewer than the number referred to in paragraph (2), item (ii) of the preceding Article.  - 日本法令外国語訳データベースシステム

遊戯場内の各メダル貸出装置１において、金額価値がゼロのカードおよび貨幣を受け付けたとき、自装置の識別情報および受け付けた貨幣の金額に応じた金額価値を含む新規カード情報を作成し、この新規カード情報を自装置に登録するとともに、受け付けたカードに新規カード情報を書き込んで発行する。例文帳に追加

When each token dispenser 1 in a game parlor receives a card with zero monetary value and currency, it creates new card information including its own device identification information and a monetary value in accordance with the amount of the currency received, and registers this new card information to its device and, at the same time, issues the received card anew with the new card information written. - 特許庁

料金監査処理部は、料金監査パラメータファイルの料金監査パラメータを参照して中央装置から利用明細データを抽出すると共に料金テンプレートファイルを読み込み、抽出された利用明細データに含まれる請求金額と料金テンプレートファイルの適正請求金額を比較し、この比較結果に基づいて請求金額が適正か否かの監査を行う。例文帳に追加

The toll audit processor extracts the use detailed data from a central device by referring to the toll audit parameter of the toll audit parameter file while reading the toll template file, and the toll audit processor compares the charges included in the extracted use detailed data and the proper charges of the toll template file so as to perform an audit about whether the charges are proper or not based on the comparison result. - 特許庁

電子マネー端末は、電子マネーカードに金額変更情報を送信した後、応答が無い場合、電子マネーカードに再試行情報を送信する。例文帳に追加

The electronic money terminal transmits retry information to an electronic money card when no answer is received after transmitting amount change information to the electronic money card. - 特許庁

雇用保険の給付の延長（９０日分）（10月１日より施行済み）＜フェーズ３の雇用創出下支え効果＞　総額６.１兆円例文帳に追加

Extension of the payment of employment insurance benefits (for 90 days) (implemented since October1st)＜The impact of the job creation and support expected under Phase 3＞Total: 6.1 trillion yen - 厚生労働省

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。例文帳に追加

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)."  - 日本法令外国語訳データベースシステム

これらは百三十銀行本店で生じた不良債権であったが、京都・福井・門司などでも多額の融資焦げ付きが生じるようになった。例文帳に追加

These bad debts were generated in the head office of the one-hundred and thirtieth bank, but Kyoto, Fukui, Moji and other branches also had much bad debts.  - Wikipedia日英京都関連文書対訳コーパス

第六十一条の三　相互会社は、申込者の中から募集社債の割当てを受ける者を定め、かつ、その者に割り当てる募集社債の金額及び金額ごとの数を定めなければならない。この場合において、相互会社は、当該申込者に割り当てる募集社債の金額ごとの数を、前条第二項第二号の数よりも減少することができる。例文帳に追加

Article 61-3 (1) The Mutual Company shall select from among the Offerors the persons to receive allocation of the bonds for subscription, and determine the par value, and the number by name, of the bonds for subscription to be allocated to each of such persons. In this case, the Mutual Company may reduce the number of the bonds for subscription to be allocated to each Offeror for each name from the number prescribed in paragraph (2), item (ii) of the preceding Article.  - 日本法令外国語訳データベースシステム

保険契約の受付装置１において、事故に対応する警報装置の設置によって軽減される保険金額の期待値に応じて、警報装置設置のための支援金額を算出する手段４と、その算出結果に対応して、警報装置設置のために申込者が負担すべき金額を保険契約の申込者側に通知する手段５とを備える。例文帳に追加

Apparatus 1 for accepting insurance contracts includes a means 4 for calculating the support budget for installation of the alarm device according to an expected value of an insurance amount that can be reduced by the installation of the alarm device suiting an accident; and a means 5 for reporting to the applicant of the insurance contract the amount which the applicant should bear for the installation of the alarm device, based on the calculation result. - 特許庁

駐車料金の精算を済ませると、車両の出庫を許可する駐車料金精算機１に、メンテナンスサービスセンター或いは他の駐車場管理機関５０より遠隔操作により、駐車料金を一時的に減額し、この減額した駐車料金の精算が済むと、車両の出庫を許可する減額精算モードを設ける。例文帳に追加

A parking fee settlement machine 1 adapted to permit leaving of a vehicle when settlement of parking fee is completed, includes a reduced settlement mode for temporarily reducing the parking fee by remote operation from a maintenance service center or another parking lot management organization 50, and for permitting leaving of a vehicle when settlement of the reduced parking fee is completed. - 特許庁

申込総数が最低数を超えた共同購入成立時には、申込総数に応じた価格で確定金額を算出し、各購入者の与信リストに確定金額を付帯させてコンピュータＣ１に売上処理依頼通知を送信し、仮売上情報を確定売上情報に書き換える。例文帳に追加

When a group buying with the total application number exceeding the lowest number is achieved, the defined price is calculated with the price according to the application total number, and a sales processing request report having the defined price added to the credit list of each purchaser is transmitted to the computer C1 to rewrite the temporary sales information to defined sales information. - 特許庁

第百二十三条　特定目的会社は、申込者の中から募集特定社債の割当てを受ける者を定め、かつ、その者に割り当てる募集特定社債の金額及び金額ごとの数を定めなければならない。この場合において、特定目的会社は、当該申込者に割り当てる募集特定社債の金額ごとの数を、前条第二項第二号の数よりも減少することができる。例文帳に追加

Article 123 (1) A Specific Purpose Company shall, from among Applicants, specify the persons to whom the Specified Bonds for Subscription shall be allotted and the amount of Specified Bonds for Subscription and the number of Specified Bonds for Subscription for each amount to be allotted to such persons. In this case, the Specific Purpose Company may reduce the number of Specified Bonds for Subscription for each amount to be allotted to said Applicants to a number below that set forth in paragraph (2)(ii) of the preceding Article.  - 日本法令外国語訳データベースシステム

第六百七十八条　会社は、申込者の中から募集社債の割当てを受ける者を定め、かつ、その者に割り当てる募集社債の金額及び金額ごとの数を定めなければならない。この場合において、会社は、当該申込者に割り当てる募集社債の金額ごとの数を、前条第二項第二号の数よりも減少することができる。例文帳に追加

Article 678 (1) A Company must specify the persons to whom Bonds for subscription will be allotted from among the Applicants, and the amount, and the number for each amount, of the Bonds for subscription to be allotted to those persons. In such cases, the Company may reduce the number for each amount of Bonds for subscription that are to be allotted to such Applicants below the number under item (ii), paragraph (2) of the preceding article.  - 日本法令外国語訳データベースシステム

大嶋の死後、比賣朝臣額田によって甲牛年（持統天皇8年、694年）に起工し金堂・丈六の釈迦像が造られた。例文帳に追加

After Oshima died, Hime no Ason Nukata set to work and in 694 a kon-do and a Joroku Shaka zo (4.85 metre-high statue of Shakyamuni) were built.  - Wikipedia日英京都関連文書対訳コーパス

(iii) 商業的に流通している欠陥品を回収し，交換し，修理し又はその価額を払い戻す旨の保証例文帳に追加

(iii) An assurance to recall, replace, repair or refund the money value of defective goods distributed in commerce; - 特許庁

個人１０がクレジットカード発行機関２０にクレジットカードの発行の申込みを行う際に希望の利用限度額Ｍを通知する（Ｓ１）。例文帳に追加

When applying issue of a credit card to a credit card issue organization 20, an individual 10 notices a desired utilizable limit amount M (S1). - 特許庁