「PROFIT」に関連した英語例文の一覧と使い方(68ページ目) - Weblio英語例文検索

Article 246-2 In addition to the provisions of Article 246, a person who obtains or causes another to obtain a profit by creating a false electromagnetic record relating to acquisition, loss or alteration of property rights by inputting false data or giving unauthorized commands to a computer utilized for the business of another, or by putting a false electromagnetic record relating to acquisition, loss or alteration of property rights into use for the administration of the matters of another shall be punished by imprisonment with work for not more than 10 years. 例文帳に追加

第二百四十六条の二　前条に規定するもののほか、人の事務処理に使用する電子計算機に虚偽の情報若しくは不正な指令を与えて財産権の得喪若しくは変更に係る不実の電磁的記録を作り、又は財産権の得喪若しくは変更に係る虚偽の電磁的記録を人の事務処理の用に供して、財産上不法の利益を得、又は他人にこれを得させた者は、十年以下の懲役に処する。 - 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 businesses other than Investment Advisory Business and Investment Management Business; and 例文帳に追加

二　投資助言業務及び投資運用業以外の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 55-5 (1) When Port and Harbor Works undertaken by the Minister of Land, Infrastructure and Transport and Tourism or a Port Management Body have caused a party other than the Port Management Body to undertake work, the National Government or the Port Management Body shall reimburse the cost to the extent the work is necessitated. Provided that, however, in the event the party derives large profits from the work that is necessitated, the National Government or the Port Management Body shall not reimburse the cost to the extent the profit is derived. 例文帳に追加

第五十五条の五　国土交通大臣又は港湾管理者の行う港湾工事の結果、港湾管理者以外の者に工事の必要を生じさせた場合においては、国又は港湾管理者は、その必要を生じさせた限度において、その費用を補償しなければならない。但し、その補償を受ける者が必要を生じさせられた工事によって特に利益を受けるときは、その利益を受ける限度において、その者に補償をしないことができる。 - 日本法令外国語訳データベースシステム

(ii) 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 Transactions on a Commodity Market, etc., to the effect that said Futures Commission Merchant or said third party will provide property benefit to the customer or a third party in order to compensate for the whole or part of a loss incurred by the customer as a result of said Transactions on a Commodity Market, etc. or make an addition to the profit accrued to the customer as a result of said Transactions on a Commodity Market, etc. 例文帳に追加

二　商品市場における取引等につき、自己又は第三者が当該商品市場における取引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

(5) A domestic 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 domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the 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内国法人は、当該内国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事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。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 domestic 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 domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the 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内国法人は、当該内国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事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。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

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12(5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price) from the face value of the discount bonds set forth in the said paragraph 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 paragraph (3) of the said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、同項の割引債の券面金額から償還金額（買入消却が行なわれる場合には、その買入金額）を控除した金額に、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する。 - 日本法令外国語訳データベースシステム

Article 57-2 (1) When a person, which is neither the approved services operator nor the notified services operator (except for the national and local government) operates offenders rehabilitation services (in this Article referred to as "other services operator"), has intended to gain a profit unjustly in relation to the services or has acted unduly in relation to the treatment of an aided person, the Minister of Justice may order the said person to restrict or suspend its services for a specific period within the limit of one year. 例文帳に追加

第五十七条の二　認可事業者及び届出事業者以外の者（国及び地方公共団体を除く。）であって更生保護事業を営むもの（本条において「その他の事業者」という。）が、その事業に関し不当に営利を図り、又は被保護者の処遇につき不当な行為をしたときは、法務大臣は、その者に対し、一年以内の期間を定めて、更生保護事業を営むことを制限し、又はその停止を命ずることができる。 - 日本法令外国語訳データベースシステム

Article 1-2-15 (1) 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 Specified Members, to the total amount of the assistance of the Government already provided pursuant to the provision of Article 1-2-13, paragraph (1) 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

第一条の二の十五　生命保険契約者保護機構は、毎事業年度、特定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 52 (1) The Bank of Japan shall prepare an inventory of property and a balance sheet for each six-month period running from April through September and from October through March and prepare a profit and loss statement for each business year as well as for each six-month period mentioned above, and submit these documents (hereinafter referred to as "financial statements") attached with Auditors' written opinions thereon to the Minister of Finance for approval within two months after the relevant six-month period or the business year has elapsed. 例文帳に追加

第五十二条　日本銀行は、財産目録及び貸借対照表については四月から九月まで及び十月から翌年三月までの半期ごとに、損益計算書についてはこれらの半期及び事業年度ごとに作成し、これらの書類（以下「財務諸表」という。）に関する監事の意見書を添付して、当該半期又は当該事業年度経過後二月以内に、これを財務大臣に提出し、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

(7) A Specific Purpose Company as set forth in the preceding paragraph may, pursuant to the provisions of a Cabinet Office Ordinance, without delay after the conclusion of the annual general meeting of members, take measures to make the information contained in the balance sheet and profit and loss statement set forth in paragraph (5) continuously available to many and unspecified persons by Electromagnetic Means until the date on which five years have elapsed from the date of conclusion of the annual general meeting of members. In this case, the preceding two paragraphs shall not apply. 例文帳に追加

７　前項の特定目的会社は、内閣府令で定めるところにより、定時社員総会の終結後遅滞なく、第五項に規定する貸借対照表及び損益計算書の内容である情報を、定時社員総会の終結の日後五年を経過する日までの間、継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前二項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(2) Any person may request the heads of each ministry and agency, etc. or a person who is delegated by them to allow inspection of reports of gifts, etc. preserved pursuant to the provision of the preceding paragraph (limited to portions where the profit received as gifts, etc. or the amount of a reward paid exceeds 20,000 yen per case); provided, however, that this shall not apply to the portion pertaining to a matter approved in advance by the National Public Service Ethics Board as that falls under any of the following items: 例文帳に追加

２　何人も、各省各庁の長等又はその委任を受けた者に対し、前項の規定により保存されている贈与等報告書（贈与等により受けた利益又は支払を受けた報酬の価額が一件につき二万円を超える部分に限る。）の閲覧を請求することができる。ただし、次の各号のいずれかに該当するものとしてあらかじめ国家公務員倫理審査会が認めた事項に係る部分については、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

He writes that Confucianism had been overwhelmed by Buddhism since the Engi and Tenryaku Period and it changed into the learning of Zen monks, that Seika FUJIWARA began the serious study of Shushigaku, and that later Jinsai ITO and his son Togai ITO, Ansai YAMAZAKI, Toju NAKAE, and Sorai OGYU tried to criticize Shushigaku for meiri (fame and profit), insisting on different theories from Shushigaku such as Yomeigaku (Neo-Confucianism based on teaching of WANG Yangming) and Kobunjigaku (study of ancient rhetoric school), and finally he stresses that Shushigaku is the right and completed Confucianism from which meiri was eliminated. 例文帳に追加

延喜・天暦以来、儒教が仏教に圧倒されて儒教が禅僧の学問と化したこと、藤原惺窩が日本における宋学の端緒を付けたこと、その後伊藤仁斎・伊藤東涯父子や山崎闇斎・中江藤樹・荻生徂徠らが、名利をもって陽明学や古文辞学などの異説を掲げて朱子学の排撃を試みたこと、だが朱子学こそが名利を捨てて学問として成就された正統な儒学であることを論じている。 - Wikipedia日英京都関連文書対訳コーパス

An investment management report to be prepared pursuant to the provision of Article 129(2) of the Investment Trust Act shall be prepared in such a way to be easily understood by investors, and the criteria for specific items to be included pursuant to Article 71 of the Calculation Rules for Investment Corporations (hereinafter referred to as the “Investment Corporation Calculation Rules”) shall be given pursuant to (2) above; provided, however, that this shall not apply when it may cause difficulty in understanding the status of property or profit/loss of investment trust corporations. 例文帳に追加

投信法第129条第２項の規定により表示すべき資産運用報告書は、投資者が理解しやすいように配慮して表示されるものであり、投資法人の計算に関する規則（以下「投資法人計算規則」という。）第71条に掲げる事項の具体的な表示要領は、上記（２）に準じて表示するものとする。ただし、投資法人の財産及び損益の状態を的確に判断することができなくなるおそれがあるときは、この限りでない。 - 金融庁

This approach not only made it considerably easier to secure agreement among interested parties than under the production committee formula but also made it possible to go ahead with a project to produce an animation work that could be expected to make a profit only in a specific area (the marketing of related character goods, for example). This development is generating a structural change in the industry, allowing an interested company into the animation production business regardless of whether it has tangible assets.例文帳に追加

このことにより、従来の制作委員会方式によって関係者間の合意取り付けを行っていた場合と比較して格段に合意取り付けが容易になっただけでなく、特定の分野（例えば関係するキャラクター商品の販売）だけで利益を上げるようなタイプの作品でも取り上げることが可能となり、有形資産の保有の有無とは無関係にアニメ制作ビジネスに参入できるという構造変化が起きつつある状況となっている。 - 経済産業省

For example, as for the cases where a private operator arranges a base, for example, by installing in a public facility a touch panel terminal that can be used for placing orders with an online supermarket or for making reservation of an on-demand bus, we should think that they ought to be promoted if they lead to an improvement of the lives of the residents with regard to the fact that an operator is made to play a certain role while consideration is taken not to support profit-oriented activities of a specific company (for example, through a fair bidding, an appropriate collection of service fees, etc). 例文帳に追加

例えば、ネットスーパーの注文やオンデマンドバスの予約に使用できるタッチパネル端末を公共施設に設置するなどの民間事業者による拠点整備は、特定企業の営利活動を支援しないような配慮（公正な入札や適正な利用料の徴収など）を行いつつ、事業者に一定の役割を担わせることについては、それが住民の生活の向上につながるものであれば、積極的に推進すべきと考えるべきである。 - 経済産業省

(iii) If the General Partner receives any profit or other funds resulting from the Partnership Assets that are not included in the Disposition Profits or Other Profits (“Special Profits”), the General Partner shall not be required to distribute such Special Profits at the time when it is received and may distribute funds in portions of the Special Profits that the General Partner deems, in its discretion, appropriate, on such date as the General Partner, in its discretion, designate. 例文帳に追加

③ 無限責任組合員は、組合財産に関して生じた収益その他の金銭のうち処分収益及びその他投資収益に含まれないもの（以下「特別収益」という。）を受領したときは、受領の都度これを分配することを要しないものとし、無限責任組合員がその裁量により指定する日において、特別収益のうち無限責任組合員がその裁量により適切と考える額に相当する金銭を分配することができるものとする。 - 経済産業省

Commodity prices are not determined uniformly. Instead, prices have to be set strategically. For examples, prices might be designed for a customer segment that is prepared to buy products that are somewhat expensive, or they might be kept low so as to attract customers and achieve higher volume sales through the introduction of low-priced products. Generally, however, enterprises make a profit by setting the selling price at a level equivalent to costs (prime costs plus administrative costs) plus a suitable mark-up.例文帳に追加

商品価格は一様に決めることができるものではなく、ある程度の高価な商品であっても購入する顧客層を対象とした価格、低価格商品の導入により顧客層を拡大し、量的拡大を目指す価格等の戦略的な価格設定を行う必要があるが、一般的には企業は商品を販売する際に、販売価格に見合ったコスト（原価や管理費）に利幅分を上乗せして販売することで利益を上げている。 - 経済産業省

Starting with the foundation of the TSE Mothers in 1999, Japan’s various stock exchanges all began to create their own emerging equity markets with relaxed stock listing criteria, causing the number of listed companies to grow. However, the increase in the number of companies delisting because of legal violations and the number of companies issuing profit warnings immediately after listing eroded investors’ confidence in these emerging equity markets, which, in addition to the effect of a global decline in stock prices, caused emerging equity markets to remain stagnant after peaking in the end of 2005.例文帳に追加

1999年に東証マザーズが創設されたのを皮切りに、各証券取引所が公開基準を緩和した新興株式市場を次々と設け、上場企業数も増加したが、法令違反による市場退出事例や上場直後の業績下方修正の増加等を受けて、新興株式市場に対する投資家の信頼感が低下したことに加え、世界的な株価の下落の影響もあり、2005年末をピークに新興株式市場の株価が低迷を続けている。 - 経済産業省

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

It has been pointed out that illegal foreign workers, working for substandard wages, take away employment opportunities from Japanese workers in the present severe employment climate, and prevent the realization of a fair labor market. Furthermore, there have been human rights violations against illegal foreign workers. For example brokers arrange for illegal workers to come to Japan and gain a huge unfair profit by exploiting the wages that should be earned by the foreign workers. Foreign workers in these conditions are also unable to receive sufficient compensation in the event of an industrial accident. 例文帳に追加

このような状況は，今日の厳しい雇用情勢にあって，不当に安い賃金で働く不法就労者が日本人 労働者の雇用機会を奪う等公正な労働市場を侵害するとの指摘もなされているほか，不法就労者の あっせんブローカーが多額の不当な利益を得る一方で，これら外国人が本来得るべき賃金を搾取さ れたり，労働災害に遭っても十分な補償が受けられないなど，不法就労者本人の人権上の問題も発 生している。 - 特許庁

The basic policy is that in such a case, the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview, or reviewing reports prepared by the affiliate. If such an assessment cannot be done or in other special situations, keep in mind that the management can conduct an assessment by using appropriate methods, such as assessing management processes to such affiliates including understanding investment profit or loss from them. 例文帳に追加

そうした場合には、当該関連会社の全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行うことを基本とするが、当該評価が行えないなど、特段の事情がある場合には、当該関連会社に対する投資損益の把握などの管理プロセスの確認等の適切な方法により評価を行うことができることに留意する。 - 金融庁

(2) The term "trade association" as used in this Act means any combination or federation of combinations of two or more entrepreneurs having as its principal purpose the furtherance of their common interest as entrepreneurs and shall include the following;, provided, however, that a combination or federation of combinations of two or more entrepreneurs, which has capital, or contribution made by the constituent entrepreneurs, and whose principal purpose is to operate and which is actually operating a commercial, industrial, financial or any other business for profit shall not be included: 例文帳に追加

２　この法律において「事業者団体」とは、事業者としての共通の利益を増進することを主たる目的とする二以上の事業者の結合体又はその連合体をいい、次に掲げる形態のものを含む。ただし、二以上の事業者の結合体又はその連合体であつて、資本又は構成事業者の出資を有し、営利を目的として商業、工業、金融業その他の事業を営むことを主たる目的とし、かつ、現にその事業を営んでいるものを含まないものとする。 - 日本法令外国語訳データベースシステム

(2) An audit corporation shall prepare financial statement accounting (meaning a balance sheet, income statement and other documents categorized by Cabinet Office Ordinance as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same shall apply in the following Article and Article 34-32(1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Ordinance, and submit those documents to the Prime Minister within two months after the termination of each fiscal year. 例文帳に追加

２　監査法人は、毎会計年度経過後二月以内に、計算書類（貸借対照表、損益計算書その他監査法人の財産及び損益の状況を示すために必要かつ適当な書類として内閣府令で定めるものをいう。次条及び第三十四条の三十二第一項において同じ。）及び業務の概況その他内閣府令で定める事項を記載した業務報告書を作成し、これらの書類を内閣総理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

(3) The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust. 例文帳に追加

３　外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 - 日本法令外国語訳データベースシステム

Article 38 (1) It shall be permissible to publicly perform, present and/or recite a work already made public, for non-profit-making purposes and if no fees are charged to the audience or spectators ("fees" includes consideration of any kind whatsoever for the offering and the making available of a work to the public; the same shall apply below in this Article), to audiences or spectators. The foregoing, however, shall not apply when the performers or reciters concerned are paid any remuneration for such performance, presentation or recitation. 例文帳に追加

第三十八条　公表された著作物は、営利を目的とせず、かつ、聴衆又は観衆から料金（いずれの名義をもつてするかを問わず、著作物の提供又は提示につき受ける対価をいう。以下この条において同じ。）を受けない場合には、公に上演し、演奏し、上映し、又は口述することができる。ただし、当該上演、演奏、上映又は口述について実演家又は口述を行う者に対し報酬が支払われる場合は、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 24-44 (1) A Registered Training Agency shall, within three months after the end of each business year, prepare an inventory of property, balance sheet, a profit and loss statement or income and expenditure statement, and a business report (in cases where these documents are prepared in the form of Electromagnetic Records, such Electromagnetic Records shall be included; hereinafter collectively referred to as "Financial Statements, etc.") and shall keep them at its office until the day when five years have passed since the day following the last day of relevant business year. 例文帳に追加

第二十四条の四十四　登録講習機関は、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（これらの書類が電磁的記録をもつて作成されている場合には当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、その事業年度の末日の翌日から五年を経過する日までの間、その事務所に備え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

The seasons are: (1) as Ecchu fundoshi has the ultimate shape in its kind, the design has not changed for a long time, manufacturers can only make a difference in material, color or pattern; (2) as the most typical color for the fundoshi is white, there is extremely limited demand for other colors or patterns, and thus making a difference cannot be paid off; (3) since this is not so difficult to make, as they were made at home in the previous period, the price and profit rate should be low accordingly; and (4) it's hard to expect a large sale that can pay off the capital investment, as it's hard to expect a growing demand in comparison to other undergarments. 例文帳に追加

越中褌が究極の形状であることから、昔からデザインの変化がないことで、材質や色か柄でしか商品として差別化ができないこと、白色が定番の越中褌では色物や柄物では極端に需要が少なく採算に合わないこと、個人でも縫製できるものであるため、単価も安く利益率が低いこと、他の下着と比べて需要の伸びが大きく見込めず、設備投資に見合う大量販売が見込めないことなどである。 - Wikipedia日英京都関連文書対訳コーパス

In the United States and Europe, there are databases, such as VentureOne and Thomson Financial that store information, including records of return on profit of start-ups and investments in them. Their services are commonly used by venture capitals when they make decisions on investment in start-ups and by institutional investors in making investment decisions in venture capitals. They are an important part of the infrastructure that circulates money from institutional investors to venture capitals, and from venture capitals to start-ups. 例文帳に追加

欧米においては、ベンチャーワン社やトムソン・ファイナンシャル社等が運営するベンチャーキャピタルの投資収益率の実績やベンチャー企業に対する投資状況等に関するデータベースサービスが存在する。こうしたサービスは、ベンチャーキャピタルがベンチャー企業への投資判断を行う際や機関投資家がベンチャーキャピタルへの投資判断を行う際に頻繁に利用されており、機関投資家からベンチャーキャピタル、ベンチャーキャピタルからベンチャー企業への資金の流れを創り出す重要なインフラの一つとなっている。 - 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

Article 51 (1) The term "Business Opportunity Related Sales" as used in this chapter, Article 66 (1), and Article 67 (1) shall mean sales of articles (including mediation of such sales) or offer of services for value (including mediation of such offers) where the seller, the service provider, or their mediator induces the counterparty by telling him/her that he/she may receive a profit (hereinafter referred to as "Business Opportunity Profit" in this chapter) through engaging in a business that uses the articles that are the subject matter of sales (such articles are hereinafter referred to as the "Goods" in this chapter) or the services offered (such business is limited to a business directly made available by or mediated by the person selling or mediating sales of the Goods or offering or mediating offer of the services), and conducts with such person transactions pertaining to sales or mediation of sales of the Goods or offers or mediation of offer of the services that involve a specified burden (which means purchase of the Goods, payment of the consideration for the services, or provision of a transaction fee; hereinafter the same shall apply in this chapter) (such transactions include change in the terms of transactions; hereinafter referred to as the "Business Opportunity Related Sales Transactions"). 例文帳に追加

第五十一条　この章並びに第六十六条第一項及び第六十七条第一項において「業務提供誘引販売業」とは、物品の販売（そのあつせんを含む。）又は有償で行う役務の提供（そのあつせんを含む。）の事業であつて、その販売の目的物たる物品（以下この章において「商品」という。）又はその提供される役務を利用する業務（その商品の販売若しくはそのあつせん又はその役務の提供若しくはそのあつせんを行う者が自ら提供を行い、又はあつせんを行うものに限る。）に従事することにより得られる利益（以下この章において「業務提供利益」という。）を収受し得ることをもつて相手方を誘引し、その者と特定負担（その商品の購入若しくはその役務の対価の支払又は取引料の提供をいう。以下この章において同じ。）を伴うその商品の販売若しくはそのあつせん又はその役務の提供若しくはそのあつせんに係る取引（その取引条件の変更を含む。以下「業務提供誘引販売取引」という。）をするものをいう。 - 日本法令外国語訳データベースシステム

In that sense, I believe that SME development is one of the most important functions of a financial institution whose core business rests with financial intermediation and, considering that Japan's foundation consists of the SMEs that make up 99.7 percent of all companies in Japan, mega-banks in particular need to review the way they manage their banks that focuses too much on looking upwards, so to speak – an attitude typical in pre-Lehman days – or looking abroad, aiming only at profit-making. In that sense, I take pride as the Minister for Financial Services that the Act has probably contributed to changing the awareness of those who engage in the financial business. 例文帳に追加

そういった意味では、私は中小企業の育成というのは、金融仲介を基本とする金融機関の一番大事な機能の一つでございますし、日本の原点は99.7％を占める中小企業ですから、改めてリーマン・ショック以前の、上ばっかり向いてやる銀行経営といいますか、儲けることばかりで、外国ばかり見てやるという銀行経営、特にメガバンクは、その辺を見直すという、非常に金融人の方々の意識改革にもしっかりなったのではないかというような気を金融（担当）大臣としても持たせて頂いております。 - 金融庁

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate. 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

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

(a) an inventory of property and a balance sheet pertaining to the final business year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph (1) of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item (xxiv) of the Companies Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; 例文帳に追加

イ　最終事業年度（会員商品取引所にあっては各事業年度に係る法第六十六条第一項に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二条第二十四号に規定する最終事業年度とする。以下同じ。）に係る財産目録、貸借対照表及び当該貸借対照表とともに作成された損益計算書の内容 - 日本法令外国語訳データベースシステム

(i) in the case where the total amount of the accounts receivable from a customer and the net difference of Futures Transactions of the customer (limited to those pertaining to current assets) exceeds the total amount of cash and Securities deposited by said customer with regard to Transactions, etc. on the Commodity Market and cash (excluding cash equivalents to profit pertaining to the Transactions on the Commodity Market on said customer's account that have not yet been settled; the same shall apply in the following item) and Securities on said customer's account, the said excess portion; 例文帳に追加

一　委託者未収金及び委託者先物取引差金（流動資産に属するものに限る。）の合計額が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。次号において同じ。）及び有価証券の合計額を超える場合における当該超える部分 - 日本法令外国語訳データベースシステム

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

(iii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item); 例文帳に追加

三　当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限る。）に係る総資産合計額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、かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る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が百億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とき（前号に該当するときを除く。）。 - 日本法令外国語訳データベースシステム

(iv) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item). 例文帳に追加

四　当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（重要部分承継会社に限る。）の当該分割の対象部分に係る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、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が百億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とき（前号に該当するときを除く。）。 - 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

(7) If it is necessary to provide special vocational guidance for persons with a physical or mental disability, the Director-General of the Employment Security Bureau may designate a Public Employment Security Office and direct the same to establish a department dedicated to the matters concerning the special vocational guidance for persons with a physical or mental disability, or contract out the research and study concerning the special vocational guidance for persons with a physical or mental disability to a non-profit corporation whose purpose is to rehabilitate and/or support persons with a physical or mental disability. 例文帳に追加

７　職業安定局長は、身体又は精神に障害のある者に対し特別の職業指導を行う必要がある場合においては、公共職業安定所を指定して身体若しくは精神に障害のある者に対する特別の職業指導に関する事項を専掌する部門を設置し、又は身体若しくは精神に障害のある者に対する特別の職業指導に関する調査研究を、身体若しくは精神に障害のある者の更生援護を目的とする公益法人に委託することができる。 - 日本法令外国語訳データベースシステム

Article 49-3 (1) A Financial Instruments Business Operator (limited to a foreign juridical person engaged in Type I Financial Instruments Business; hereinafter the same shall apply in this Subsection) shall, for each business year, submit to the Prime Minister the balance sheet, profit and loss statement and other documents related to financial accounting prepared in relation to all of its business as well as the documents summarizing the business of the relevant business year, within the period specified by a Cabinet Order from the end of said business year, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第四十九条の三　金融商品取引業者（第一種金融商品取引業を行う外国法人に限る。以下この款において同じ。）は、内閣府令で定めるところにより、事業年度ごとに、その行う業務の全部に関し作成した貸借対照表、損益計算書その他財務計算に関する書類及び当該事業年度における業務の概要を記載した書面を、当該事業年度経過後政令で定める期間内に、内閣総理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

(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

Article 26-15-2 Profit from redemption of government or company bonds listed in paragraph (1), item (iii) of the preceding Article (excluding specified short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act) that is to be received by a nonresident shall be deemed to be income arising from the utilization or holding of assets located in Japan prescribed in Article 161, item (i) of the Income Tax Act, and the provisions of said Act and other income tax-related laws and regulations (excluding provisions concerning withholding income tax prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act) shall apply. 例文帳に追加

第二十六条の十五の二　非居住者が支払を受けるべき前条第一項第三号に掲げる公社債（法第四十一条の十二第九項に規定する特定短期公社債を除く。）の償還差益については、所得税法第百六十一条第一号に規定する国内にある資産の運用又は保有により生ずる所得とみなして、同法その他所得税に関する法令の規定（所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税に関する規定を除く。）を適用する。 - 日本法令外国語訳データベースシステム