「FOR PROFIT」に関連した英語例文の一覧と使い方(21ページ目) - Weblio英語例文検索

(1) The transfer of the right to apply for a patent from the author to another person shall be performed on the basis of a separate written agreement or on the basis of a contract or employment contract pursuant to subsection 12(2) of this Act. The specified agreement or contract shall contain provisions which ensure, pursuant to subsection 13(8), the right of the author to receive fair proceeds from the profit received from the invention during the entire period of validity of the patent. 例文帳に追加

(1) 特許出願権の発明者から他人への移転は，別個の書面による合意又は第12条(2)による契約若しくは雇用契約に基づいて行わなければならない。前記の合意又は契約には，特許の全有効期間にわたって，第13条(8)により発明から得られる利益から公正な収入を受領する発明者の権利を保証する規定を含めなければならない。 - 特許庁

To provide a terminal, a program, and a method for payment processing which enable leveling of the operation load on a storage institution providing payment service, reduction in the collection risk and financial load that a claimant has, provision of economical profit to a payer, and increase in the commission income of the payment institution providing the payment service.例文帳に追加

収納サービスを提供する収納機関の業務負荷を平準化することができ、請求人の回収リスク及び財務的負担を軽減することができ、払込人に経済的利益を与えることができ、収納サービスを提供する収納機関の手数料収入を増加することが可能な収納処理端末及び収納処理プログラム並びに収納処理方法を提供することを目的とする。 - 特許庁

To provide a pinball game machine capable of enhancing a player's sense of expectation while adjusting the balance of profit between a game parlor and the player by making possible to efficiently get game balls into a variable winning device converted into an condition advantageous for the player to prevent the player from being dissatisfied, and selectively performing or suspending such specific control according to conditions.例文帳に追加

遊技者に有利な状態に変換された変動入賞装置に遊技球を効率よく入賞させることができて、遊技者が不満感を持つことを防止できると共に、このような特定の制御を、条件に応じて行ったり行わなかったりすることにより、遊技店と遊技者との利益バランスを調整した上で、遊技者の期待感を高めることができる弾球遊技機を提供する。 - 特許庁

Where the patent infringement on which a claim of appropriate compensation is based has been committed by a person working for or on behalf of an enterprise in the course of the latter’s activities, the obligation to pay compensation (Section 150(1)) and to draw up accounts (Section 151) shall affect only the owner of the enterprise, except where the said owner neither was aware of nor derived a profit from the patent infringement. 例文帳に追加

相当の補償を求める請求権の原因となった特許権侵害が，企業の従業者又は代理によってその企業の業務遂行中に行われたときは，補償金の支払(第150条(1))及び計算書作成(第151条)についての義務は，その企業所有者だけに適用するものとする。ただし，企業所有者が特許権侵害を知らず，かつ，それによって利益を得ていないときは，この限りでない。 - 特許庁

(i) accounts receivable from a customer (with regard to transactions, etc. on a Commodity Market, limited to items which can be offset against the cash and Securities deposited by said customer, the cash [excluding the cash equivalent to profit pertaining to a transaction on a Commodity Market in said customer's account for which the settlement of such transaction has not yet been completed] and Securities on said customer's account); 例文帳に追加

一　委託者未収金（商品市場における取引等に関し、当該委託者から預託を受けた金銭及び有価証券並びに当該委託者の計算に属する金銭（当該委託者の計算による商品市場における取引であって決済を結了していないものに係る差益金に相当する金銭を除く。）及び有価証券と相殺することができるものに限る。） - 日本法令外国語訳データベースシステム

To provide a proper operation system of a petrochemical complex by which proper operation is realized by properly selecting whether to produce a petrochemical product and/or its by-product inside or to purchase them from outside so as to take a maximum profit in the operation of a group of factories consisting of a plurality of plants for manufacturing the petrochemical product and/or its by-product.例文帳に追加

本発明は、石油化学製品及び／またはその副生品を製造する複数のプラントからなる工場群の操業において、石油化学製品及び／またはその副生品を内部で製造するか外部から購入するかを適宜選択して全体として最大利益を図ることが出来、適正な操業を可能とする石油化学コンビナートの適正操業システムを提供することを可能にすることを目的としている。 - 特許庁

The day on which a corporation in the public interest, etc. or association or foundation without juridical personality, which is a domestic corporation, has earned domestic income listed in each item of Article 141 for the category of foreign corporation listed in the relevant item, which has arisen from a profit-making business 例文帳に追加

第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた日↓［内国法人である公益法人等又は人格のない社団等の新たに第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた日］ - 日本法令外国語訳データベースシステム

Article 31 In the following cases, it shall be permissible to reproduce a work included in library materials (in this Article, "library materials" means books, documents and other materials held in [the collection of] libraries, etc.) as an activity falling within the scope of the non-profit-making activities of libraries, etc. (in this Article, "libraries, etc." means libraries and other establishments designated by Cabinet Order and having among their purposes, the providing of library materials for use by the public): 例文帳に追加

第三十一条　図書、記録その他の資料を公衆の利用に供することを目的とする図書館その他の施設で政令で定めるもの（以下この条において「図書館等」という。）においては、次に掲げる場合には、その営利を目的としない事業として、図書館等の図書、記録その他の資料（以下この条において「図書館資料」という。）を用いて著作物を複製することができる。 - 日本法令外国語訳データベースシステム

(c) the issue value for one unit of Preferred Equity (meaning the Preferred Equity as defined in Article 2, paragraph (5) of the Asset Securitization Act; hereinafter the same shall apply in this item and the following item) which is to be issued upon conversion as well as the details of the payment of the dividend of profits related to the Preferred Equity, distribution of residual assets, and the method of cancellation of said Preferred Equity by using the profits (collectively referred to as the "Payment of Dividends of Profit, etc. Pertaining to Preferred Equity" in the following item); 例文帳に追加

ハ　転換により発行される優先出資（資産流動化法第二条第五項に規定する優先出資をいう。以下この号及び次号において同じ。）一口の発行価額並びに優先出資に係る利益の配当、残余財産の分配及び利益を用いて行う当該優先出資の消却の方法（同号において「優先出資に係る利益の配当等」という。）の内容 - 日本法令外国語訳データベースシステム

(3) For each business year, the Life Insurance Policyholders Protection Corporation shall pay to the Treasury any amount calculated pursuant to the provisions of a Cabinet Order as the profit earned by the Specified Activities pertaining to the Members under Special Provisions, to the total amount of the assistance of the Government already provided pursuant to the provision of paragraph (1) of the preceding Article subtracted by any amount already paid to the Treasury pursuant to the provision of this paragraph. 例文帳に追加

３　生命保険契約者保護機構は、毎事業年度、特例会員に係る特定業務により生じた利益金として政令で定めるところにより計算した金額があるときは、当該金額を、前条第一項の規定により既に政府の補助を受けた金額の合計額からこの項の規定により既に国庫に納付した金額を控除した金額までを限り、国庫に納付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

Article 20 (1) A Bank shall, for each Business Year, prepare a balance sheet and profit and loss statement pertaining to the interim Business Year of the Business Year (hereinafter referred to as "Interim Balance Sheet, etc." in this Article) and those pertaining to the entire Business Year (hereinafter referred to as "Balance Sheets, etc." in this Article) pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第二十条　銀行は、事業年度ごとに、内閣府令で定めるところにより、当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「貸借対照表等」という。）を作成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

To provide a demand and supply planning method which makes a production plan while securing sales and suppressing corrections of supply restriction conditions low as much as possible so as to evade the problem that a supply quantity is insufficient or excessive since it takes a time to review a buying plan for members and a production plan as demand prediction changes and then profit loss is caused.例文帳に追加

需要予測の変動に対して部材の調達計画や生産計画の見直しが間に合わない為に供給量の不足や余剰が発生し、利益損失を招くという問題を回避することを目的とし、売り上げを確保しつつ供給制約条件に補正が発生することをなるべく低く抑えながら生産計画を行う需要供給計画方法を提供することにある。 - 特許庁

(1) A Consignor Protection Fund shall draft an inventory of property, a balance sheet, a profit and loss statement, a business report and a settlement of accounts (hereinafter referred to as "Financial Statements, etc." in this Article) for the previous business year and submit them to the competent minister pursuant to the provisions of an ordinance of the competent ministry within three months from the day of commencement of a business year (excluding the business year which includes the day of registration under Article 293). 例文帳に追加

１ 委託者保護基金は、事業年度（第二百九十三条の登録を受けた日を含む事業年度を除く。）の開始の日から三月以内に、主務省令で定めるところにより、前事業年度の財産目録、貸借対照表、損益計算書、事業報告書及び決算報告書（以下この条において「財務諸表等」という。）を作成し、これを主務大臣に提出しなければならない。 - 経済産業省

(i) accounts receivable from a customer (with regard to transactions, etc. on a Commodity Market, limited to items which can be offset against the cash and Securities deposited by said customer, the cash [excluding the cash equivalent to profit pertaining to a transaction on a Commodity Market in said customer’s account for which the settlement of such transaction has not yet been completed] and Securities on said customer’s account); 例文帳に追加

一委託者未収金（商品市場における取引等に関し、当該委託者から預託を受けた金銭 及び有価証券並びに当該委託者の計算に属する金銭（当該委託者の計算による商品 市場における取引であって決済を結了していないものに係る差益金に相当する金銭 を除く。）及び有価証券と相殺することができるものに限る。） - 経済産業省

It has been said for some time that as globalization and the development into a knowledge-based economy progresses, and the intensity of competition increases, unless companies continue to develop products and services which differentiate themselves from the competitors through research and development activities, the period will be more difficult in terms of maintaining and expanding sales, and ensuring profit. It is likely that this situation can be seen in the vivid picture painted by the data in Fig. 2-1-2 and Fig. 2-1-3.例文帳に追加

グローバル化や知識経済化が進展し、競争が激しさを増す中、研究開発活動を通じ、競合企業と差別化された製品やサービスの開発に継続的に取り組んでいかない限り、売上を維持・拡大し、利益を確保することが難しい時代になったと言われて久しいが、第2-1-2図や第2-1-3図は、こうした状況をデータから如実に物語っているものと解することができるであろう。 - 経済産業省

Considering the earnings performance in East Asia by region from the viewpoint of trends in after-tax profits, the percentage of the profits in China to those in the entire East Asian region rapidly expanded to17.8%. It is clearly indicates that the presence of China as a source of profits for Japanese companies has been rapidly increasing, however, in absolute amounts, the role of ASEAN 4 and NIEs as sources of profit remains significant (Fig. 2.2.6).例文帳に追加

次に、東アジア域内の各地域の収益状況を税引後利益額の推移で見てみると、2000年度では、中国における税引後利益額の東アジア地域全体のシェアは17.8％まで急伸しており、日本企業の収益源として、中国のプレゼンスが急速に高まっていることがわかる。ただし、絶対額で見れば、日本企業の収益源としてASEAN４及びNIEsの位置づけは依然大きいことがわかる（第2-2-6図）。 - 経済産業省

Forming a seamless “East Asian business area”7 through these efforts and utilizing rapidly-growing East Asia in terms of both supply and demand has the potential to promote domestic economic structural reform and boost the profits of Japanese companies, consequently bolstering stock prices and feeding back investment profit to stockholders, which could in turn buoy up the domestic economy and act as a catalyst for the domestic economy as a whole.例文帳に追加

これらの取組みによりシームレスな東アジアビジネス圏7を形成し、成長著しい東アジアを需要・供給両面から活用することは、国内の経済構造の改革を促すとともに、我が国企業収益の増加を通じた企業の株価上昇及び投資収益の還元という形を通じて国内経済を浮揚させ、国内経済全体を活性化させる起爆剤となり得るであろう。 - 経済産業省

(6) Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the said discount bonds to a corporation prescribed in Article 11(1) or (2) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (3) of the said Article (in the case of payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption shall be limited to payment related to the relevant trust property), the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund shall be made pursuant to the provision of the preceding paragraph). 例文帳に追加

６　昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項若しくは第二項に規定する法人又は同条第三項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。 - 日本法令外国語訳データベースシステム

(10) The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax): 例文帳に追加

１０　法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額（以下この条において「控除外国法人税の額」という。）は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額（法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。）を控除した金額を合計した金額（当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額）とする。 - 日本法令外国語訳データベースシステム

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of 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 said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national 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 said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, 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 following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where 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, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of 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), item (i)." 例文帳に追加

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（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条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（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」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。 - 日本法令外国語訳データベースシステム

(3) The provisions of the preceding paragraph shall apply mutatis mutandis to cases where the stockholding corporation acquires or holds the stocks of a foreign corporation whose net sales appearing in the profit and loss statement prepared simultaneously with the latest balance sheet of its business offices (including the business offices of subsidiaries of the relevant foreign corporation) in Japan (hereinafter referred to as "domestic sales") exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen. 例文帳に追加

３　前項の規定は、株式所有会社が、他の外国会社であつてその国内の営業所（当該外国会社の子会社の営業所を含む。）の最終の貸借対照表と共に作成した損益計算書による売上高（以下「国内売上高」という。）が十億円を下回らない範囲内において政令で定める金額を超えるものの株式を取得し、又は所有する場合に準用する。 - 日本法令外国語訳データベースシステム

(ii) an act of making an offer or promise or having a third party make an offer or promise to a customer or any person designated by a customer, with regard to the Sales and Purchase or Other Transaction of Securities, etc., to the effect that property benefit will be provided to the customer in order to compensate for the whole or part of a loss incurred by the customer from the relevant Securities, etc. or make an addition to the profit accrued to the customer from such Securities, etc.; and 例文帳に追加

二　有価証券売買取引等につき、自己又は第三者が当該有価証券等について生じた顧客の損失の全部若しくは一部を補てんし、又はこれらについて生じた顧客の利益に追加するため当該顧客又は第三者に財産上の利益を提供する旨を、当該顧客又はその指定した者に対し、申し込み、若しくは約束し、又は第三者に申し込ませ、若しくは約束させる行為 - 日本法令外国語訳データベースシステム

(ii) giving advice intended to conduct a transaction with regard to his/her Investment Advisory Business that is unnecessary in light of the policy of the transaction, the amount of the transaction or the market conditions, or making investment intended to conduct a transaction with regard to his/her Investment Management Business that is unnecessary in light of the policy of the investment, the amount of Investment Property or the market conditions, for the purpose of gaining profit from Other Businesses of the Financial Instruments Business Operator; and 例文帳に追加

二　金融商品取引業者その他業務による利益を図るため、その行う投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業に関して運用の方針、運用財産の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした運用を行うこと。 - 日本法令外国語訳データベースシステム

(ii) giving advice intended to conduct a transaction with regard to its Investment Advisory Business that is unnecessary in light of the policy of the transaction, the amount of the transaction or the market conditions, or making investment intended to conduct a transaction with regard to its Investment Management Business that is unnecessary in light of the policy of the investment, the amount of Investment Property or the market conditions, for the purpose of gaining profit from Other Businesses of the Registered Financial Institution; and 例文帳に追加

二　登録金融機関その他業務による利益を図るため、その行う投資助言業務に関して取引の方針、取引の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした助言を行い、又はその行う投資運用業に関して運用の方針、運用財産の額若しくは市場の状況に照らして不必要な取引を行うことを内容とした運用を行うこと。 - 日本法令外国語訳データベースシステム

Article 79-70 (1) A fund shall, within three months from the day of commencement of a business year (excluding the business year including the day of establishment of a Fund), submit to the Prime Minister and the Minister of Finance a balance sheet and profit and loss statement, an inventory of assets and business report, and statement of accounts according to the classification of budget (hereinafter collectively referred to as "Financial Statements, etc." in this Article) for the previous business year and obtain their approval. 例文帳に追加

第七十九条の七十　基金は、事業年度（基金の成立の日を含む事業年度を除く。）の開始の日から三月以内に、前事業年度の貸借対照表及び損益計算書、財産目録並びに事業報告書及び予算の区分に従う決算報告書（以下この条において「財務諸表等」という。）を内閣総理大臣及び財務大臣に提出し、その承認を受けなければならない。 - 日本法令外国語訳データベースシステム

Article 105-2 (1) Each business year, a cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)) or an FSBA shall submit a business report, an inventory of property, a balance sheet, a profit and loss statement, and a document stating the method for the appropriation of the surplus or the disposal of losses to an administrative agency, within two weeks from the conclusion of the ordinary general meeting. 例文帳に追加

第百五条の二　組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）及び中央会は、毎事業年度、通常総会の終了の日から二週間以内に、事業報告書、財産目録、貸借対照表、損益計算書及び剰余金の処分又は損失の処理の方法を記載した書面を行政庁に提出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

Article 318 (1) A Consumer Protection Fund shall draft an inventory of property, a balance sheet, a profit and loss statement, a business report and a settlement of accounts (hereinafter referred to as "Financial Statements, etc." in this Article ) for the previous business year and submit them to the competent minister pursuant to the provisions of an ordinance of the competent ministry within three months from the day of commencement of a business year (excluding the business year which includes the day of registration under Article 293). 例文帳に追加

第三百十八条　委託者保護基金は、事業年度（第二百九十三条の登録を受けた日を含む事業年度を除く。）の開始の日から三月以内に、主務省令で定めるところにより、前事業年度の財産目録、貸借対照表、損益計算書、事業報告書及び決算報告書（以下この条において「財務諸表等」という。）を作成し、これを主務大臣に提出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

Article 6 (1) The juridical person for offenders rehabilitation may operate an enterprise which purposes at public benefit (hereinafter referred to as "public benefit services") or an enterprise which purposes at allocating its profits (hereinafter referred to as "profit-making enterprise") to offenders rehabilitation services or to public benefit services (limited to those specified by a Ministry of Justice ordinance as contributing to the rehabilitation of offenders or the prevention of crime; the same shall apply to item (ii) of Article 42) insofar as such operation does not hinder its offenders rehabilitation services. 例文帳に追加

第六条　更生保護法人は、その営む更生保護事業に支障がない限り、公益を目的とする事業（以下「公益事業」という。）又はその収益を更生保護事業若しくは公益事業（犯罪をした者の更生又は犯罪の予防に資するものとして法務省令で定めるものに限る。第四十二条第二号において同じ。）に充てることを目的とする事業（以下「収益事業」という。）を行うことができる。 - 日本法令外国語訳データベースシステム

(2) A Mutual Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare financial statements (referring to the balance sheet, profit and loss statement, proposal on appropriation of surplus or disposal of losses and any other statement specified by a Cabinet Office Ordinance as necessary and appropriate in order to indicate the status of the Mutual Company's property and profits or losses; hereinafter the same shall apply in this Division) and a business report for each business year, and annexed detailed statements thereto. 例文帳に追加

２　相互会社は、内閣府令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書、剰余金の処分又は損失の処理に関する議案その他相互会社の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下この款において同じ。）及び事業報告並びにこれらの附属明細書を作成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

Article 265-38 (1) Every business year, the president shall prepare an inventory of property, balance sheet, and profit and loss statement, and a business report and statement of accounts according to the budget classifications for that business year (referred to as "Financial Statements, etc." in the following paragraph and following Article) and submit these to the auditor at least four weeks prior to the first ordinary General Meeting to be called after the end of that business year. 例文帳に追加

第二百六十五条の三十八　理事長は、毎事業年度、財産目録、貸借対照表及び損益計算書並びに当該事業年度の事業報告書及び予算の区分に従う決算報告書（次項及び次条において「財務諸表等」という。）を作成し、当該事業年度の終了後最初に招集する通常総会の開催日の四週間前までに、監事に提出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) For each business year, the Life Insurance Policyholders Protection Corporation shall pay to the Treasury any amount calculated pursuant to the provisions of a Cabinet Order as the profit earned by the Specified Activities pertaining to the Special Members, to the total amount of the assistance of the Government already provided pursuant to the provision of Article 1-2-13, paragraph (2) of the Supplementary Provisions subtracted by any amount already paid to the Treasury pursuant to the provision of this paragraph. 例文帳に追加

２　生命保険契約者保護機構は、毎事業年度、特別会員に係る特定業務により生じた利益金として政令で定めるところにより計算した金額があるときは、当該金額を、附則第一条の二の十三第二項の規定により既に政府の補助を受けた金額の合計額からこの項の規定により既に国庫に納付した金額を控除した金額までを限り、国庫に納付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

It would be too early to say anything definitive regarding the financial results of major banks for the first quarter of fiscal 2008, or the April-June period, as some banks have not yet announced their results. However, according to the results so far announced, net core business profits generally dropped by 20-30% year-on-year, and many banks also posted a decline in net profit. 例文帳に追加

主要銀行等の平成20年度第1四半期、4月―6月期の決算でございますが、未だ公表していない銀行もございますので確定的なことを申し上げる段階ではないですけれども、少なくともこれまでに公表された決算を見てみますと、傾向としては実質業務純益が前年同期比で概ね2～3割程度の減益となっていまして、また当期純利益についても減益となっている銀行が多いという状況でございます。 - 金融庁

The certified investor protection organization system was introduced by the Financial Instruments and Exchange Act that took effect in September 2007 in order to contribute to the expansion of alternative dispute resolution in the financial sector. Under this system, the FSA certifies private organizations for assisting in the resolution of disputes related to transactions of financial instruments. Efforts will be made to raise further the public awareness of this system so as to promote wider use of the system by consumer organizations, non-profit organizations and various industry organizations. 例文帳に追加

金融分野における裁判外紛争処理機能の拡充に資するものとして、本年９月施行の金融商品取引法で導入された、金融商品取引に係る苦情解決・あっせんを業務とする民間団体を認定する認定投資者保護団体制度について、一層の周知を図り、消費者団体やＮＰＯ法人、各種業界団体などに広く同制度が活用されるよう促進する。 - 金融庁

As it is necessary for a company to make a certain initial investment if it is to expand business overseas, substantial profitability is required as a precondition. Foreign-owned companies doing business in Japan are also superior in terms of current profit ratio to net sales, compared to Japanese-owned companies doing business overseas, which are regarded as being as profitable as such foreign-owned companies. It is expected that foreign-owned companies' business expansion in Japan would contribute to the enhancement of productivity of Japanese-owned companies (Figure 2-1-3-10).例文帳に追加

企業が海外に進出するには一定の初期投資が必要であり、そのためある程度収益性が高いことが前提となるが、我が国に進出している外資系企業は、同様に収益性が高いと考えられる海外に進出している我が国企業よりも売上高経常利益率が高く、こうした企業の進出が我が国の生産性向上に貢献すると期待される（第2-1-3-10図）。 - 経済産業省

For example, a method to procure demands by supplying core components or parts such as a membrane water treatment in the water business or by undertaking up to construction of facility in electric generation business as in EPC Engineering, procurement and Construction, by undertaking of project which covers management control as in IPP: Independent Power Produce, undertaking construction works at site, investing into projects thereof and procuring investment profit, or undertaking a whole consultation of the project, etc.例文帳に追加

例えば、水ビジネスにおける水処理膜のようにコアとなる部品、パーツを供給して需要を獲得していく方法、あるいは、発電ビジネスにおける一括納入請負（EPC：Engineering, Procurement and Construction）のように設備の建設までを行うもの、独立発電事業者（IPP：Independent Power Producer）のように運営管理まで行うもの、また、現地で建設工事を行うもの、もしくは、こうした事業に対して投資し、投資収益を確保するもの、計画全体のコンサルテーションを行うもの等である。 - 経済産業省

(i) as benchmarks for evaluating human capital, big corporations and other companies most frequently use the profiles of employees, labor turnover rate, labor retention rate, job vacancy rate, the performance and productivity of employees and employee participation in management; and (ii) as additional benchmarks on top of those in (i), companies utilize education and training (quantity, cost and efficiency), leadership and career development, revenue, profit per employee and compensation policy.例文帳に追加

すなわち、①従業員のプロフィール、離職率、定着率、欠員率、従業員のパフォーマンス・生産性及び従業員の経営参加、が人的資本を評価する指標として大企業を中心に最も頻繁に活用されており、さらに、②教育訓練（量、コスト、効率性）、リーダーシップ・職業開発、収入・従業員１人当たり利益及び報酬政策が①の追加的な指標として活用されていると紹介している。 - 経済産業省

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

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

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act 例文帳に追加

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割 - 日本法令外国語訳データベースシステム

(5) A Registered Inspection Body must, no more than 3 months after the end of each business year, prepare an inventory of property, balance sheet, and profit and loss statement or statement of income and expenditure for the business year in question, as well as a business report [including electromagnetic records when these are prepared in place of the above (referring to records that are prepared using an electronic method, a magnetic method, or another method that cannot be recognized by human perception, and which are provided for data processing by a computer; hereinafter the same shall apply in this paragraph and the following paragraph); hereinafter referred to as "Financial Statements"], which must be filed for 5 years at the place of business. 例文帳に追加

５　登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この項及び次項において同じ。）の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準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

Where, after the commencement of this Act, a patent is granted to two or more persons jointly, they shall, unless otherwise specified in the patent, be treated for the purpose of the devolution of the legal interest therein as joint tenants, but, subject to any contract to the contrary, each of such persons shall be entitled to use the invention for his own profit without accounting to the others, but shall not be entitled to grant a license without their consent, and, if any such person dies, his beneficial interest in the patent shall devolve on his legal representatives. 例文帳に追加

本法の施行以後、特許が2 名以上の者に共同して付与される場合、当該特許に別段の規定がない限り、その法的利益を譲渡する目的上、共有者として取り扱うが、何らかの反対の合意がない限り、各人は他の者に説明することなく自己の利益のため当該発明を使用する権利を有するが、合意なくして実施権を付与する権利は有しないものとし、かかる者のいずれかが死亡した場合、当該特許に係るその者の受益権はその者の法定代理人に譲渡される。 - 特許庁

Article 229 The crimes prescribed under Articles 224 and 225, the crimes prescribed under paragraph (1) of Article 227 which are committed for the purpose of aiding the person who has committed the crimes above, the crimes prescribed under paragraph (3) of Article 227 and the attempts of these crimes shall be prosecuted only upon complaint unless committed for the purpose of profit or threat to the life or body; provided, however, that when the person who has been kidnapped or sold has married the offender, the complaint shall have no effect until a judgment invalidating or rescinding the marriage has been rendered. 例文帳に追加

第二百二十九条　第二百二十四条の罪、第二百二十五条の罪及びこれらの罪を幇助する目的で犯した第二百二十七条第一項の罪並びに同条第三項の罪並びにこれらの罪の未遂罪は、営利又は生命若しくは身体に対する加害の目的による場合を除き、告訴がなければ公訴を提起することができない。ただし、略取され、誘拐され、又は売買された者が犯人と婚姻をしたときは、婚姻の無効又は取り消しの裁判が確定した後でなければ、告訴の効力がない。 - 日本法令外国語訳データベースシステム

(9) With reference to the dispositions of approvals set forth in paragraph 3 which were given by the National Personnel Authority during the preceding year (excluding those pertaining to the provision of paragraph 1), the National Personnel Authority shall report annually, without delay, to the Diet and the Cabinet, with respect to each of the dispositions of approvals, the government positions in the state organ provided for by rules of the National Personnel Authority as set forth in paragraph 2, specified independent administrative institution or the Japan Post, which were held by the persons pertaining to the approval during the five years prior to his/her separation, his/her position in the profit-making enterprise pertaining to the approval, the reasons for the approval and other necessary matters. 例文帳に追加

９　人事院は、毎年、遅滞なく、国会及び内閣に対し、前年において人事院がした第三項の承認の処分（第一項の規定に係るものを除く。）に関し、各承認の処分ごとに、承認に係る者が離職前五年間に在職していた第二項の人事院規則で定める国の機関、特定独立行政法人又は日本郵政公社における官職、承認に係る営利企業の地位、承認をした理由その他必要な事項を報告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

(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

５　第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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

(5) A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year. 例文帳に追加

５　特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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