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「Amount to be Paid In」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索


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Weblio 辞書 > 英和辞典・和英辞典 > Amount to be Paid Inの意味・解説 > Amount to be Paid Inに関連した英語例文

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Amount to be Paid Inの部分一致の例文一覧と使い方

該当件数 : 565



例文

(i) Where 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): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which the said consolidated corporation pays for the relevant consolidated business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said consolidated corporation (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the 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) by the amount listed in (b): 例文帳に追加

一 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以下である場合 当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等(法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十四項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、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。)をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

Based on the condition of payment inputted by a member concerning the mount of a purchased commodity and a charge rate reported from a credit company, a payment condition determining part 40 calculates the amount to be paid in the case of credit contract with the credit company.例文帳に追加

支払条件決定部40は、購入商品の金額に対し会員2が入力した支払条件と、クレジット会社から通知された料率に基づいて、クレジット会社とクレジット契約を締結した際の支払金額を算出する。 - 特許庁

Article 12 (1) When, notwithstanding that grounds have arisen for suspending the payment of insurance benefits in pension form, any part of the insurance benefits in pension form has been paid for a period for which the payment should have been suspended, the insurance benefits which have been paid may be deemed to be a down payment on the insurance benefits in pension form which are to be paid subsequently. When, notwithstanding that grounds have arisen for reducing and revising the amount of insurance benefits in pension form, the insurance benefits in pension form have been paid without reduction for a period from the month following the month in which the grounds arose, the same shall apply to such portion by which said insurance benefits in pension form should have been reduced. 例文帳に追加

第十二条 年金たる保険給付の支給を停止すべき事由が生じたにもかかわらず、その停止すべき期間の分として年金たる保険給付が支払われたときは、その支払われた年金たる保険給付は、その後に支払うべき年金たる保険給付の内払とみなすことができる。年金たる保険給付を減額して改定すべき事由が生じたにもかかわらず、その事由が生じた月の翌月以後の分として減額しない額の年金たる保険給付が支払われた場合における当該年金たる保険給付の当該減額すべきであつた部分についても、同様とする。 - 日本法令外国語訳データベースシステム

The amount of the deduction shall be equal to the tax paid in Japan on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items of income for which the Netherlands gives a reduction under the provisions of the Netherlands law for the avoidance of double taxation.例文帳に追加

この控除の額は、これらの所得について日本国において納付した租税の額と同一の額とする。ただし、当該控除の額は、二重課税の回避に関するオランダの法令の定めるところにより、3に規定する課税標準に含まれるこれらの所得が当該法令の規定に基づきオランダが軽減を与える唯一の所得であるとしたならば認められる控除の額を超えないものとする。 - 財務省

例文

In addition to i) and ii) above, it was arranged that either a tax deduction system related to an increase in experiment and research costs or a tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales was applicable (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the upper limits concerning i) and ii) above.例文帳に追加

上記ⅰ及びⅱに加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の10%相当額を超える試験研究費の額に係る税額控除制度のいずれか(上記ⅰ及びⅱの制度とは別に、当期の法人税額の10%を限度)を選択して適用できる措置を講じた。 - 経済産業省


例文

In addition to the aforementioned policy actions, taxpayers may select one of the following two options: The tax deduction system related to an increase in experiment and research costs; or the tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the aforementioned upper limits).例文帳に追加

上記に加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の10%相当額を超える試験研究費の額に係る税額控除制度のいずれか(上記の制度とは別に、当期の法人税額の10%を限度)を選択して適用できる措置を引き続き講じた。 - 経済産業省

Article 334 The amount of pay or remuneration for which income tax is deemed to have been collected pursuant to the provision of Article 215 (Special Provisions for Withholding at Source of Pay, etc. for Provision of Personal Services by Nonresidents) of the Act shall, if the total amount of the consideration listed in Article 161(ii) (Domestic Source Income) of the Act that a person who conducts a business prescribed in Article 161(ii) of the Act in Japan has received with regard to the said business conducted in Japan does not reach the sum of the amounts of pay or remuneration listed in Article 161 (viii)(a) or (c) of the Act to be paid to individual nonresidents who provide personal services for the said business conducted in Japan with regard to their provision of personal services, be the amount calculated by multiplying the said total amount of consideration by the ratio of the amount of pay or remuneration to be paid to the respective nonresident to the said sum of the amounts of pay or remuneration. 例文帳に追加

第三百三十四条 法第二百十五条(非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により所得税の徴収が行われたものとみなされる給与又は報酬の金額は、法第百六十一条第二号(国内源泉所得)に規定する事業を国内において行う者の当該国内において行う事業につき支払を受けた同号に掲げる対価の総額が当該国内において行う事業のために人的役務の提供をする各非居住者に対しその人的役務の提供につき支払うべき同条第八号イ又はハに掲げる給与又は報酬の金額の合計額に満たなかつた場合には、当該対価の総額に、当該合計額のうちに当該各非居住者に対し支払うべき当該給与又は報酬の金額の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(x) transactions listed in Article 2, paragraph (22), item (v) of the Act: the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of said amount of money, the issues of the Financial Indicators or Financial Instruments pertaining to the calculation of the amount of money to be received by one party from the other party and the method of the calculation of said amount of money, the term of the transaction or any other matters to properly indicate the contents of said transaction, the amount agreed upon by the parties as the principal, and the date of delivery; 例文帳に追加

十 法第二条第二十二項第五号に掲げる取引 当事者の一方が相手方に支払うこととなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法並びに当事者の一方が相手方から受け取ることとなる金銭の額の計算に係る金融指標又は金融商品の銘柄及び当該金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項、当事者が元本として定めた金額並びに受渡日 - 日本法令外国語訳データベースシステム

(3) Where the provisions of Article 68-89(1) of the Act shall apply, the amount of interest on liabilities, etc. to be paid by a consolidated corporation prescribed in the said paragraph to the said foreign controlling shareholder, etc. and fund provider, etc. for the relevant consolidated business year shall be based on the amount posted by the said consolidated corporation as an expense for the relevant consolidated business year. 例文帳に追加

3 法第六十八条の八十九第一項の規定を適用する場合において、同項に規定する連結法人が当該連結事業年度において当該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は、当該連結法人が当該連結事業年度において費用として計上する金額によるものとする。 - 日本法令外国語訳データベースシステム

例文

In the case of recognition of the right, no amount shall be due until payment of the fee corresponding to the fourth annuity. At that same time those amounts, due under all items, up to the moment preceding the request for the report on the state of the art plus the amount of the third annuity, shall be paid.例文帳に追加

その権利が認められた場合,その手数料の支払の4年目の期限が来る迄,何の支払も請求されないものとする。同時に,支払項目となっている総ての項目に対して,これらの支払は,技術水準に関する報告書の申請前と4年目の年金支払までに,行われなければならないものとする。 - 特許庁

例文

Article 66-9 Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九 内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

Article 68-93 Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三 連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各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個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

Article 493 (1) In cases where the decisions are rendered for provisional payment in the first and second instances and the decision for provisional payment in the first instance has already been executed, execution of that decision shall be deemed to be execution of the final decision of provisional payment in the second instance, to the extent that said provisional payment was within the limit of the amount that was ordered to be paid in the decision for provisional payment in the second instance. 例文帳に追加

第四百九十三条 第一審と第二審とにおいて、仮納付の裁判があつた場合に、第一審の仮納付の裁判について既に執行があつたときは、その執行は、これを第二審の仮納付の裁判で納付を命ぜられた金額の限度において、第二審の仮納付の裁判についての執行とみなす。 - 日本法令外国語訳データベースシステム

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

30 法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額(租税特別措置法第六十六条の五第一項(国外支配株主等に係る負債の利子等の課税の特例)の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額)」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額(租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令(昭和三十二年政令第四十三号)第三十九条の十三第一項第一号(国外支配株主等に支払う負債の利子等の損金不算入額の計算)(同条第九項の規定により読み替えて適用する場合を含む。)に規定する平均負債残高超過額に相当する金額(同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額)を控除した残額)の」と、同条第三項中「合計額(以下」とあるのは「合計額(租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム

When the Memberscapital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Memberscapital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額((1)に掲げる額から(2)に掲げる額を減じて得た額(当 該額が零未満である場合にあっては、零)をいう。以下この条において同じ。)の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額(零 以上の額に限る。)(1) 吸収合併対象純資産額(吸収合併対象財産(資産に限る。)に付すべき価 額から吸収合併対象財産(負債に限る。)に付すべき価額を減じて得た額をいう。)(2) 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額(吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零)二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額(零以上の額に限る。) 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額 - 経済産業省

Article 61 (1) Where a beneficiary who has filed an action pertaining to the demand under the provisions of Article 59, paragraph (5), or paragraph (3) or paragraph (5) of the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable to pay remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remunerations shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof. 例文帳に追加

第六十一条 第五十九条第五項又は前条第三項若しくは第五項の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。 - 日本法令外国語訳データベースシステム

(b) Daily allowance: the amount specified by the Supreme Court according to the number of days actually required to make an appearance and to travel therefor (limited to travel using an ordinary route and means); provided, however, that the amount calculated under the same rule as is applicable to the daily allowance to be paid to a witness shall apply in cases where the travel did not use an ordinary route or means or where the travel included travel between Japan and a foreign state; 例文帳に追加

ロ 日当 出頭及びそのための旅行(通常の経路及び方法によるものに限る。)に現に要した日数に応じて、最高裁判所が定める額。ただし、旅行が通常の経路若しくは方法によるものでない場合又は本邦と外国との間のものを含む場合には、証人に支給する日当の例により算定した額 - 日本法令外国語訳データベースシステム

(c) Accommodation charges: the amount specified by the Supreme Court by classifying the place of stay according to the number of nights that the party, etc. actually stayed to make an appearance and to travel therefor (limited to such travel using an ordinary route and means); provided, however, that the amount calculated under the same rule that is applicable to accommodation charges to be paid to witnesses shall apply in cases where the travel did not use an ordinary route or means or where the travel included travel between Japan and a foreign state; 例文帳に追加

ハ 宿泊料 出頭及びそのための旅行(通常の経路及び方法によるものに限る。)のために現に宿泊した夜数に応じて、宿泊地を区分して最高裁判所が定める額。ただし、旅行が通常の経路若しくは方法によるものでない場合又は本邦と外国との間のものを含む場合には、証人に支給する宿泊料の例により算定した額 - 日本法令外国語訳データベースシステム

(2) In the case provided for in the preceding paragraph, when ordering the lifting of the preventive measures, the judge shall fix the amount of the damage and prejudice to be paid to the defendant from the security provided by the plaintiff. Where the amount of the security is not sufficient to cover the compensation for damage and prejudice, the defendant may bring a corresponding action for liability to recover the sum remaining.例文帳に追加

(2) 前項に定める場合において,裁判官は,保全措置の取消を命令するに当たり,原告が供託した保証金から被告人に支払うべき損害及び不利益の額を決定するものとする。保証金の額が当該損害及び不利益の額を補償するため不十分である場合は,被告人はその差額を回復する弁済の訴訟を提起することができる。 - 特許庁

(ii) where a person's right to receive the compensation pension for surviving family has been extinguished, and there is no other surviving family member eligible to receive said compensation pension for surviving family and the total amount of the compensation pension for surviving family paid in respect of said worker's death is less than the amount of the lump sum compensation for surviving family that would be paid on the assumption that the situation falls under the case set forth in the preceding item as of the day on which said right is extinguished. 例文帳に追加

二 遺族補償年金を受ける権利を有する者の権利が消滅した場合において、他に当該遺族補償年金を受けることができる遺族がなく、かつ、当該労働者の死亡に関し支給された遺族補償年金の額の合計額が当該権利が消滅した日において前号に掲げる場合に該当することとなるものとしたときに支給されることとなる遺族補償一時金の額に満たないとき。 - 日本法令外国語訳データベースシステム

Article 24 (1) Where a beneficiary who has filed an action to assert an objection under the provisions of paragraph (5) or paragraph (6) of the preceding Article has won the beneficiary's case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable for paying remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof. 例文帳に追加

第二十四条 前条第五項又は第六項の規定による異議に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。 - 日本法令外国語訳データベースシステム

Article 45 (1) Where a beneficiary who has filed a suit pertaining to the demand under the provisions of Article 40, Article 41, or the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the suit or if the beneficiary is liable for paying remunerations to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof. 例文帳に追加

第四十五条 第四十条、第四十一条又は前条の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。 - 日本法令外国語訳データベースシステム

the sum of (a) with respect to the expenses of the Partnership paid or to be paid by the Partnership, the amount of contributions that would have been made by such Subsequent Partner pursuant to paragraph (6) of this Article if such Subsequent Partner had been treated as a Partner from the Effective Date pursuant to paragraph (11) of this Article, and (b) the additional admission fee that is equal to the total amount of interests on the amount under (a) above at [__]% per annum (prorated based on 365-day year) for the period from the day immediately following each day on which the expenses of the Partnership was paid to the Subsequent Closing Date. The additional admission fee provided in each of items (i) and (ii) and in this item (iii) shall collectively be referred to as the “Additional Admission Fee”. 例文帳に追加

(a)本組合によって支払われるべき本組合の費用につき、本条第11 項に従って効力発生日から組合員とされることにより当該追加出資組合員が本条第6 項に従って負担すべきであった額の出資金、及び(b)その金額に、本条第11 項に従って効力発生日から組合員とされることにより当該追加出資組合員が負担すべきであった本組合の費用の支払いがそれぞれ行われた日の翌日から追加クロージング日までの期間について年利[ ]%(年365 日の日割り計算とする。)でそれぞれ算出された利息金の合計額に相当する追加出資手数料を合計した額。 - 経済産業省

The annual fees shall be payable at the rate in force on the date of payment and may not be validly paid more than one year in advance of the date of payment. Considered as the date of payment shall be: (a) the date of the delivery in cash of the amount of the fee to the hands of the competent recipient; (b) the date on which the amount of the payment, of the credit transfer, or of the money order is credited to the ordinary postal or bank account of the said recipient; or (c) the date of receipt by the said recipient of a check or a money order covering the amount of the fee, subject to the cashing of that amount.例文帳に追加

年金は,納付日に適用の料率による納付を必要とし,納付期日前1年を超えては有効に前納することができない。 納付日とみなされる日は,次の通りとする。 (a) 徴収担当官に対して手数料の金額を現金で手渡した日 (b) 振込,振替又は郵便為替の金額が(a)の徴収担当官の普通郵便貯金口座又は銀行口座の貸方に記帳された日,又は (c) 手数料に相当する小切手若しくは郵便為替について(a)の徴収担当官による受領の日。ただし,当該金額の現金化を条件とする。 - 特許庁

Article 21 (1) In the case where the amount of money to be paid by the Consumer Protection Fund pursuant to the provisions of Article 306, paragraph (1) and Article 307, paragraph (1) and paragraph (3) of the Act is the same as the amount of the Claims Subject to Compensation pertaining to said payment, the Consumer Protection Fund shall acquire the whole of said Claims Subject to Compensation. 例文帳に追加

第二十一条 法第三百六条第一項並びに第三百七条第一項及び第三項の規定により委託者保護基金が支払をすべき金額が、当該支払に係る補償対象債権の金額と同額であるときは、委託者保護基金は、当該補償対象債権の全部を取得するものとする。 - 日本法令外国語訳データベースシステム

In the case where the amount of money to be paid by the Consignor Protection Fund pursuant to the provisions of Article 306, paragraph 1 and Article 307, paragraph 1 and paragraph 3 of the Act is the same as the amount of the Claims Subject to Compensation pertaining to said payment, the Consignor Protection Fund shall acquire the whole of said Claims Subject to Compensation. 例文帳に追加

法第三百六条第一項 並びに第三百七条第一項 及び第三項 の規定により委託者保護基金が支払をすべき金額が、当該支払に係る補償対象債権の金額と同額であるときは、委託者保護基金は、当該補償対象債権の全部を取得するものとする。 - 経済産業省

(3) In cases where Specified Bonds with Preferred Equity Subscription Rights are issued for which the subscription rights for Preferred Equity may be transferred independently, the total amount of Specified Bonds with Preferred Equity Subscription Rights, the total Amount to Be Paid In for Preferred Equity issued upon exercise of the subscription right, and the period during which the subscription rights may be exercised shall be fixed by resolution at a general meeting of members, even when the Asset Securitization Plan provides for such matters; provided, however, that this shall not apply to cases where Specified Bonds with Preferred Equity Subscription Rights are issued that are only to be redeemed or cancelled when the total Amount to Be Paid In for Preferred Equity pertaining to unexercised subscription rights does not exceed the total amount of the existing Specified Bonds with Preferred Equity Subscription Rights. 例文帳に追加

3 新優先出資の引受権のみを譲渡することができる新優先出資引受権付特定社債を発行する場合には、資産流動化計画にこれに関する定めがあるときにおいても、新優先出資引受権付特定社債の総額、新優先出資の引受権の行使によって発行する優先出資の払込金額の総額及び新優先出資の引受権を行使することができる期間について、社員総会の決議によらなければならない。ただし、新優先出資引受権付特定社債であって行使されていない新優先出資の引受権に係る優先出資の払込金額の総額が現に存する新優先出資引受権付特定社債の総額を超えない場合に限り償還及び消却をするものを発行するときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 152 (1) Claims on the estate, where it has become obvious that the bankruptcy estate is insufficient for payment of the total amount of claims on the estate, shall be paid from such bankruptcy estate, notwithstanding any priorities specified in laws and regulations, in proportion to the amount of each claim; provided, however, that this shall not preclude the effect of any right of retention, special statutory lien, pledge or mortgage that is intended to secure a claim on the estate. 例文帳に追加

第百五十二条 破産財団が財団債権の総額を弁済するのに足りないことが明らかになった場合における財団債権は、法令に定める優先権にかかわらず、債権額の割合により弁済する。ただし、財団債権を被担保債権とする留置権、特別の先取特権、質権又は抵当権の効力を妨げない。 - 日本法令外国語訳データベースシステム

In addition, although the criteria for landing permission provided in Article 7 do not include provisions for numerical restrictions or clauses on adjustment of supply and demand, conditions are stipulated on nearly all statuses of residence, such as “The bearer shall be compensated by an amount equivalent to or greater than that paid to a Japanese national” and “The bearer must have a certain amount of work experience”.例文帳に追加

なお、第7条により定められる上陸許可基準には、数量制限や需給調整条項等は定められていないが、ほとんどの資格について、「日本人が従事する場合に受ける報酬と同等額以上の報酬を受けること」、「一定の実務経験を要すること」等の要件が定められている。 - 経済産業省

(ii) The sum of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year (meaning the business year including the base day for paying a dividend of surplus, etc.; hereinafter the same shall apply in this item and the next paragraph) (such amount of a dividend of surplus, etc. shall be limited to that for which the payment obligation was fixed by December 31 of the year including the day on which two months have elapsed after the day following the final day of the relevant business year; hereinafter the same shall apply in this item) (where the whole or a part of the amount of a dividend of surplus, etc. by deeming the relevant business year to be the base business year has been paid to a person listed as follows, the said sum shall be deemed to be zero): 例文帳に追加

二 当該各事業年度を基準事業年度(剰余金の配当等の支払に係る基準日の属する事業年度をいう。以下この号及び次項において同じ。)とする剰余金の配当等の額(当該各事業年度終了の日の翌日から二月を経過する日の属する年の十二月三十一日までに支払義務が確定したものに限る。以下この号において同じ。)の合計額(当該各事業年度を基準事業年度とする剰余金の配当等の額の全部又は一部が次に掲げる者に支払われた場合には、当該合計額は零とする。) - 日本法令外国語訳データベースシステム

(2) The allocation of shares or monies set forth in the preceding paragraph shall be made in accordance with the amount of contribution of each member (referring to the amount calculated pursuant to the provisions of a Cabinet Office Ordinance as equivalent to the balance of the amount paid by a member as the insurance premiums and the profits obtained by investing the money received as such insurance premiums which have neither been allocated to the payment of benefits such as insurance claims or refunds, nor to business or other expenditures, after deducting the amount of assets to be retained for the performance of obligations under the insurance contract with the member). 例文帳に追加

2 前項の株式又は金銭の割当ては、社員の寄与分(社員の支払った保険料及び当該保険料として収受した金銭を運用することによって得られた収益のうち、保険金、返戻金その他の給付金の支払、事業費の支出その他の支出に充てられていないものから当該社員に対する保険契約上の債務を履行するために確保すべき資産の額を控除した残額に相当するものとして内閣府令で定めるところにより計算した金額をいう。)に応じて、しなければならない。 - 日本法令外国語訳データベースシステム

2. The license may only be non-exclusive; it shall be granted on fixed terms, particularly in respect of its duration, its field of application and the amount of the royalties to be paid in consideration thereof. Those terms may be amended by court decision on a request by the owner or the licensee.例文帳に追加

(2) 強制ライセンスについては,非排他的ライセンスに限り許諾することができる。それについては,特にその存続期間,その利用分野,及びその対価として支払われるべきロイヤルティの額について取り決めた条件で,許諾しなければならない。それらの条件は,特許権者又は実施権者の請求に基づく判決によって,修正することができる。 - 特許庁

Although the criteria for landing permission provided in Article 7 do not include provisions for numerical restrictions or clauses on adjustment of supply and demand, provisions are stipulated for statuses of residence for working, such as "The bearer shall be compensated by an amount equivalent to or greater than that paid to a Japanese national," and "The bearer must have a certain amount of work experience."例文帳に追加

なお、第7条により定められる上陸許可基準には数量制限や需給調整条項等は定められていないが、就労のための在留資格では、「日本人が従事する場合に受ける報酬と同等額以上の報酬を受けること」、「一定の実務経験を要すること」等の基準が定められている。 - 経済産業省

(3) If a prefectural government has paid daycare expenses provided in Article 50 item (vi)-2, or if a municipal government has paid daycare expenses provided in Article 51 item (iii) or (iv), the head of such a prefectural or municipal government may collect said daycare expenses from the referenced person or his/her supporter under duty in the amount to be provided in accordance with the age, etc. of the child pertaining to such Daycare Practice after considering the impact on his/her household finances that will be caused by such collection. 例文帳に追加

3 第五十条第六号の二に規定する保育費用を支弁した都道府県又は第五十一条第三号若しくは第四号に規定する保育費用を支弁した市町村の長は、本人又はその扶養義務者から、当該保育費用をこれらの者から徴収した場合における家計に与える影響を考慮して保育の実施に係る児童の年齢等に応じて定める額を徴収することができる。 - 日本法令外国語訳データベースシステム

Article 13 (1) In the event that a certified person has received a medical service from an authorized insurance medical institution, etc. for the designated disease to which the said certification pertains after having presented his/her Asbestos Health Damage Medical Passbook, the Agency may pay the expenses to be paid by the certified person for the said medical services to the said authorized insurance medical institution, etc. in lieu of the said certified person, to the extent of the amount to be paid for the said certified person as medical expenses. 例文帳に追加

第十三条 被認定者が、石綿健康被害医療手帳を提示して、当該認定に係る指定疾病について、保険医療機関等から医療を受けた場合においては、機構は、医療費として当該被認定者に支給すべき額の限度において、その者が当該医療に関し当該保険医療機関等に支払うべき費用を、当該被認定者に代わり、当該保険医療機関等に支払うことができる。 - 日本法令外国語訳データベースシステム

Article 96 (1) Subscribers for Shares Issued on Entity Conversion (other than those who deliver properties under Article 92, item (iii) (hereinafter referred to as "Properties Contributed in Kind" in this Subsection)) shall, by the date set forth in item (iv) of the same Article, pay the full amount to be paid in for the Shares Issued on Entity Conversion allocated to each of them at any of the places where such payment is to be handled under Article 93, paragraph (1), item (iii). 例文帳に追加

第九十六条 組織変更時発行株式の引受人(第九十二条第三号の財産(以下この款において「現物出資財産」という。)を給付する者を除く。)は、同条第四号の期日に、第九十三条第一項第三号の払込みの取扱いの場所において、それぞれの組織変更時発行株式の払込金額の全額を払い込まなければならない。 - 日本法令外国語訳データベースシステム

(2) In the case of carrying out compulsory execution for the monetary claim prescribed in the preceding paragraph pursuant to the provisions of said paragraph by the method prescribed in Article 172(1), the execution court shall, when determining the amount of money to be paid by the obligor to the obligee, particularly take into account the disadvantages to be incurred by the obligee through default of the obligation and the financial resources of the obligor and the mode of his/her performance of the obligation in the past. 例文帳に追加

2 前項の規定により同項に規定する金銭債権について第百七十二条第一項に規定する方法により強制執行を行う場合において、債務者が債権者に支払うべき金銭の額を定めるに当たつては、執行裁判所は、債務不履行により債権者が受けるべき不利益並びに債務者の資力及び従前の債務の履行の態様を特に考慮しなければならない。 - 日本法令外国語訳データベースシステム

100.6. The patentee shall be paid adequate remuneration taking into account the economic value of the grant or authorization, except that in cases where the license was granted to remedy a practice which was determined after judicial or administrative process, to be anti-competitive, the need to correct the anti-competitive practice may be taken into account in fixing the amount of remuneration.例文帳に追加

100.6付与又は許諾の経済的価値を考慮し,特許権者は,適当な報酬を受ける。ただし,ライセンスが司法上又は行政上の手続の結果反競争的と決定された行為を是正するために付与された場合においては,報酬の額の決定にあたり,反競争的な行為を是正する必要性を考慮することができる。 - 特許庁

(2) In cases where a Type 2 Specific Purpose Company issues convertible Specified Bonds with conditions for conversion that are particularly favorable to persons other than Preferred Equity Members, the total amount of convertible Specified Bonds that may be issued to such persons, the Amount to Be Paid In, the conditions for conversion, the details of the Preferred Equity to be issued upon conversion, and the period during which conversion may be demanded shall be fixed by resolution at a general meeting of members, even when the Asset Securitization Plan provides for such matters. In this case, the directors shall, at said general meeting of members, explain the reason for the need to issue convertible Specified Bonds in an Amount to Be Paid In that is particularly favorable to persons other than Preferred Equity Members. 例文帳に追加

2 第二種特定目的会社が優先出資社員以外の者に対して特に有利な転換の条件を付した転換特定社債を発行する場合には、資産流動化計画にこれに関する定めがあるときにおいても、その者に対して発行することができる転換特定社債の総額、払込金額、転換の条件、転換によって発行すべき優先出資の内容及び転換を請求することができる期間について、社員総会の決議によらなければならない。この場合においては、取締役は、当該社員総会において、優先出資社員以外の者に対して特に有利な払込金額をもって転換特定社債を発行することを必要とする理由を説明しなければならない。 - 日本法令外国語訳データベースシステム

With regard to the Disability Basic Pension and otherbenefits, the amount of which is a fixed sum grantedregardless of the periods of coverage, if the requirementsfor receiving such benefits are fulfilled by virtue ofparagraph 1 of Article 13 or paragraph 1 of Article 14, theamount to be granted shall be calculated according to theproportion of the sum of the periods of contribution andthe premium-exempted periods under the pension system fromwhich such benefits will be paid to the theoretical periodof coverage referred to in paragraph 4 of this Article .例文帳に追加

3 日本国の被用者年金制度の下での障害給付及び遺族給付(日本国の被用者年金制度における保険期間が日本国の法令上定められた期間に満たない場合に支給されるものであって、支給される給付の額が当該定められた期間に基づいて計算されるものに限る 。 - 厚生労働省

(vi) transactions listed in Article 2, paragraph (21), item (v) of the Act, and Exchange-Traded Derivatives Transactions in a Foreign Market similar to transactions listed in that item: the method of the calculation of the amount of money to be paid from one party to the other party and the method of the calculation of the money to be received by one party from the other party, the term of a transaction or any other matters to properly indicate the contents of said transactions, and the date of delivery; 例文帳に追加

六 法第二条第二十一項第五号に掲げる取引及び外国市場デリバティブ取引であって同号に掲げる取引と類似の取引 当事者の一方が相手方に支払うこととなる金銭の額の計算方法及び当事者の一方が相手方から受け取ることとなる金銭の額の計算方法、取引期間その他の当該取引の内容を適確に示すための事項並びに受渡日 - 日本法令外国語訳データベースシステム

(2) In the event that any benefits prescribed in any Cabinet Order shall be paid for the same reason among the benefits pursuant to the Worker's Accident Insurance Act and other laws and regulations to a person entitled to receive the payment of the medical treatment allowance, funeral service fee, special survivor condolence money or relief benefit adjustment money, the latter payment shall not be made to the extent of the value calculated as prescribed in the Cabinet Order as the amount corresponding to the said benefits. 例文帳に追加

2 療養手当、葬祭料、特別遺族弔慰金等及び救済給付調整金は、これらの支給を受けることができる者に対し、同一の事由について、労災保険法その他の法令による給付で政令で定めるものが行われるべき場合には、その給付に相当する金額として政令で定めるところにより算定した額の限度において、支給しない。 - 日本法令外国語訳データベースシステム

(3) Where a disability compensation pension advance lump sum payment is paid, the payment of a disability compensation pension pertaining to the disability of said worker shall be suspended for the period until the total amount payable each month reaches the amount of said disability compensation pension advance lump sum payment in accordance with the calculation method specified by an Ordinance of the Ministry of Health, Labour and Welfare. 例文帳に追加

3 障害補償年金前払一時金が支給される場合には、当該労働者の障害に係る障害補償年金は、各月に支給されるべき額の合計額が厚生労働省令で定める算定方法に従い当該障害補償年金前払一時金の額に達するまでの間、その支給を停止する。 - 日本法令外国語訳データベースシステム

(3) Where a compensation pension advance lump sum payment for surviving family is paid, the payment of a compensation pension for surviving family pertaining to the death of said worker shall be suspended for the period until the total amount payable each month reaches the amount of said compensation pension advance lump sum payment for surviving family, in accordance with the calculation method specified by an Ordinance of the Ministry of Health, Labour and Welfare. 例文帳に追加

3 遺族補償年金前払一時金が支給される場合には、当該労働者の死亡に係る遺族補償年金は、各月に支給されるべき額の合計額が厚生労働省令で定める算定方法に従い当該遺族補償年金前払一時金の額に達するまでの間、その支給を停止する。 - 日本法令外国語訳データベースシステム

The greatest benefit of Tashidaka system was that a financial load of the bakufu would be reduced because an amount of yield was returned to the past amount after retiring from a post under this system (however, taking it into consideration that ongoku-bugyo [the collective name of the magistrates placed at important areas directly controlled by the government in the Edo period] had more opportunities of spending expenses than people at other posts, yakuryo [executive allowance] was supplied separately whether or not tashidaka [wage] was paid). 例文帳に追加

足高の制によって、役職を退任すれば石高は旧来の額に戻るため、幕府の財政的な負担が軽減できるというのが最大の利点であった(ただし、遠国奉行は出費の機会が他の役職よりも多いことを考慮されて足高の有無を問わずに役料が別個に支給された)。 - Wikipedia日英京都関連文書対訳コーパス

Article 139 (1) In the case referred to in paragraph (1) of the preceding Article, Investors who are without knowledge of the fact that the total amount of monies delivered to them by the Investment Corporation through the distribution of monies exceeds the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated in the balance sheet on the day such distribution of monies becomes effective shall, with regard to the monies received thereby, not be obliged to respond to a request for remedy that a person as listed in the items of that paragraph who paid the monies under that paragraph makes against such Investors. 例文帳に追加

第百三十九条 前条第一項に規定する場合において、投資法人が金銭の分配により投資主に対して交付した金銭の総額が当該金銭の分配がその効力を生じた日における貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることにつき善意の投資主は、当該投資主が交付を受けた金銭について、同項の金銭を支払つた同項各号に掲げる者からの求償の請求に応ずる義務を負わない。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

3 法人が各事業年度において支出した寄附金の額(法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該法人の各事業年度の所得の金額(同法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項(国外関連者との取引に係る課税の特例)」とする。 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一 配当可能金額 特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は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若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。 - 日本法令外国語訳データベースシステム

(i) The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6(2)(ii) of the Act for the relevant business year of a specified foreign subsidiary company, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4(1) or Article 68-88(1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6(1) of the Act related to the said specified foreign subsidiary company, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to the said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding the said amount of undistributed income and the said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)): 例文帳に追加

一 配当可能金額 特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条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若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。 - 日本法令外国語訳データベースシステム

例文

(8) The amount of interest on liabilities, etc. 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 amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5(2) of the Act shall be the amount obtained by multiplying the amount of interest on liabilities, etc. to be paid to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. by the ratio obtained by dividing the average balance of liabilities after adjustment by the average balance of liabilities regarding liabilities pertaining to the said specified bond transaction with a repurchase/resale agreement, etc. 例文帳に追加

8 法第六十六条の五第二項に規定す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負債の利子等の額は、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支払う負債の利子等の額のうち特定債券現先取引等に係るものに、調整後平均負債残高を当該特定債券現先取引等に係る負債に係る平均負債残高で除して得た割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

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日本法令外国語訳データベースシステム
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