「PROFIT」に関連した英語例文の一覧と使い方(69ページ目) - Weblio英語例文検索

(2) The Reserves set forth in the preceding paragraph shall not be reduced except when it is allocated to compensation for any excess amount of the losses due to buying and selling, etc. of Shares, etc. (referring to losses due to buying and selling, revaluation and fluctuation in foreign exchange rates, and losses on redemption) over the profits due to buying and selling, etc. of Shares, etc. (referring to profits due to buying and selling, revaluation and fluctuation in foreign exchange rates (excluding any profit credited as a result of revaluation under Article 112, paragraph (1)), and gains on redemption); provided, however, that this shall not apply to the cases where the Prime Minister has approved such reduction. 例文帳に追加

２　前項の準備金は、株式等の売買等による損失（売買、評価換え及び外国為替相場の変動による損失並びに償還損をいう。）の額が株式等の売買等による利益（売買、評価換え及び外国為替相場の変動による利益（第百十二条第一項の規定による評価換えにより計上した利益を除く。）並びに償還益をいう。）の額を超える場合においてその差額のてん補に充てる場合を除くほか、取り崩してはならない。ただし、内閣総理大臣の認可を受けたときは、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

(2) A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other statements specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and profits and losses of the Specific Purpose Company; hereinafter the same shall apply in this Subsection, Article 111(2)(ii) and Article 118) and a business report pertaining to each business year and a proposal concerning the appropriation of profits or disposition of losses (hereinafter collectively referred to as "Proposal for Appropriation of Profits" in this Subsection), as well as the annexed detailed statements thereof. 例文帳に追加

２　特定目的会社は、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、損益計算書その他特定目的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。以下この款並びに第百十一条第二項第二号及び第百十八条において同じ。）、事業報告及び利益の処分又は損失の処理に関する議案（以下この款において「利益処分案」という。）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 17 (1) A dispatching business operator prescribed in paragraph (1) of Article 23 of the Act (hereinafter simply referred to as a "Dispatching Business Operator") shall, within three months after the end of each business year, prepare business reports for the undertaking and settlements of accounts for each place of business for carrying out the worker dispatching undertaking and submit them to the Minister of Health, Labour and Welfare; provided, however, that when the Dispatching Business Operator has submitted a balance sheet and profit and loss statement for the business year, settlements of accounts are not required. 例文帳に追加

第十七条　法第二十三条第一項に規定する派遣元事業主（以下単に「派遣元事業主」という。）は、毎事業年度経過後三月以内に、当該事業年度に係る労働者派遣事業を行う事業所ごとの当該事業に係る事業報告書及び収支決算書を作成し、厚生労働大臣に提出しなければならない。ただし、派遣元事業主が当該事業年度に係る貸借対照表及び損益計算書を提出したときは、収支決算書を提出することを要しない。 - 日本法令外国語訳データベースシステム

Some banks have yet to announce their financial results for the fiscal year ended in March 2008. The results announced so far show that net core business profits, which represent profits from banks' core operations, decreased slightly from the previous year due to factors such as: 1) a limited improvement in profit margins and a limited increase in the balance of outstanding loans, 2) a decrease in fee revenue due to the deterioration of market conditions, and 3) an increase in expenses on forward-looking measures. 例文帳に追加

主要行等の平成20年３月期決算については、まだ公表していない銀行が存在しているわけですが、これまでに公表された結果をみてみますと、まず、本業の利益を示す実質業務純益は、第一に利ざやの改善、貸出残高の増加がともに限定的であったこと、第二に、市況の悪化により手数料収入が減少したこと、第三に、他方で将来をにらんだ前向きな支出などにより経費が増加したこと、などから、前期比で微減となっていると承知しております。 - 金融庁

Intra-group transactions will create synergy effects among a management company and group companies and help to ensure cost minimization and profit maximization, improved risk management, and effective management of capital and fund raising. On the other hand, intra-group transactions may involve the transfer of risks within the group, and consequently they may have a material effect on the soundness and appropriateness of the operations of financial institutions. Also, the fairness of transactions may be distorted within the group or the operational appropriateness of financial institutions may be impaired unless appropriate measures are taken in accordance with laws and regulations. 例文帳に追加

グループ内取引は、グループ内会社間等のシナジー効果を生み出し、コストの最小化と利益の最大化、リスク管理の向上及び効果的な自己資本と資金調達の管理に資するものであるが、他方で、グループ内取引は、グループ内でのリスク移転を伴う側面があることから、金融機関の業務の健全性等に重大な影響を及ぼす可能性があり、また、法令等に則した適切な対応等が行われていない場合には、グループ内において取引の公正性が歪められたり、金融機関の業務の適切性が損なわれたりする可能性がある。 - 金融庁

Regarding how non-consolidated financial statements are to be treated in case of mandatory IFRS application, the possible production of such financial statements based on IFRS for alignment with consolidated statements may be considered, in view of the fact that consolidated statements are based on non-consolidated information, that an emergence of differences due to the application of different standards in profit calculations, the basis for presenting a company's fiscal health and operating results, may lead to erroneous decision-making by interested parties, and that the cost of preparing financial statements based on two standards should also be considered. 例文帳に追加

ＩＦＲＳが強制適用された場合の個別財務諸表の取扱いについては、連結財務諸表が、個別財務諸表をベースに作成しており、企業の財政状態及び経営成績を表す基礎となる利益計算に基準が異なることにより違いが生じることは利害関係者の判断を誤らせる恐れがあることや、２つの基準で財務諸表を作成するコストに鑑み、個別財務諸表についても連結財務諸表との整合性を重視しＩＦＲＳにより作成すべきとの考え方がある。 - 金融庁

In fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result). 例文帳に追加

これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる（当時の物価水準では収穫の1/3近くが地価の3％に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した）結果をもたらした。 - Wikipedia日英京都関連文書対訳コーパス

It cannot be denied that some companies show hesitation in involving in BOP business stating the reason such as lack of local information or obscurity with regard to contribution toward short-term profit. However, in the middle to long term perspective, an involvement in BOP business by Japanese companies including small-medium business entities are deemed such an innovative challenge toward capturing new markets. Not only that, such companies could gain benefit more or less in ways they get an opportunity in laying out stepping stones to capture prospective middle-income class, enhancing international reputation (evaluation), gathering information that are closely related to the local country, procuring excellent staff in emerging markets, etc.例文帳に追加

現地情報の不足や短期的な収益への貢献の不透明さなどから参入にちゅうちょする企業も少なくないが、中長期的な視点に立つと、中小企業を含め、我が国企業のBOPビジネスへの参入は新たな市場獲得に向けたイノベイティブな挑戦と捉えることができるのみならず、将来の中間層取り込みへの布石及び国際的レピュテーション（評価）の向上、現地に密着した情報の収集、新興国市場における優秀な人材の獲得等、企業にとっての恩恵も少なくないと考えられる。 - 経済産業省

The signs of temples or shrines' was basically jisha fushin and still exists today, but in pre-Meiji Period society (1868 - 1912) local government was fairly autonomous, revolving around temples and shrines and since regular repairs, improving infrastructure and planning renovations needed large amounts of money, the funds were raised not through donations, but by holding festivals, inviting tekiya and getting the locals to participate to create an atmosphere of extraordinary (hare) and making tekiya contribute part of their profit as rent. 例文帳に追加

「寺社などの神託」とは具体的には寺社普請といい、現在でも残っているが、特に明治以前の人々の暮らしは政（まつりごとが自治権として地域で認められていた）の中心として寺や神社があり、定期的な修繕や社会基盤としての拡張や一新を図るに当たり莫大な費用が必要であり、その一環として寄付を直接募るよりは、祭りを開催し的屋を招き地域住民に参加してもらい、非日常（ハレ）を演出する事で的屋から場所代として売り上げの一部を普請の資金とした。 - Wikipedia日英京都関連文書対訳コーパス

(2) In the case where a Member Commodity Exchange implements entity conversion, the amount of an Incorporated Commodity Exchange after Entity Conversion listed in the following items shall be the amount specified in said respective items:(i) the amount of the capital reserve: zero; (ii) the amount of the other capital surplus: the total amount of the membership fee and capital surplus of the Member Commodity Exchange immediately prior to the entity conversion; (iii) the amount of the profit reserve: zero; (iv) the amount of the other accumulated profits: the amount of the statutory capital and accumulated profits of the Member Commodity Exchange immediately prior to the entity conversion. 例文帳に追加

２ 会員商品取引所が組織変更をする場合には、組織変更後株式会社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。一資本準備金の額零 二その他資本剰余金の額組織変更の直前の会員商品取引所の加入金及び資本剰余金 の額の合計額 三利益準備金の額零 四その他利益剰余金の額組織変更の直前の会員商品取引所の法定準備金及び利益剰 余金の額 - 経済産業省

(a) an inventory of property and a balance sheet pertaining to the final business - 84 - 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 24 of the Company 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 - 経済産業省

(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 pertaining 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 - 経済産業省

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income 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

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして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その連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 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 deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 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。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

When it is determined by the number-of-slip frames determination means that it is stopped by another number of slip frames or it is determined by the prize winning effective line determination means that a combination of patterns of the prize winning hand is made on another effective line, the special profit is not given to the player.例文帳に追加

特別当選役に入賞したゲームについて、所定の滑りコマ数で停止したと滑りコマ数判定手段により判定され、且つ所定の有効ライン上に当該当選役の図柄の組み合わせを揃えたと入賞有効ライン判定手段により判定された場合には、当該当選役に応じた通常利益に加え、特別利益を遊技者に与えるが、他の滑りコマ数で停止したと滑りコマ数判定手段により判定された場合、または他の有効ライン上に当該当選役の図柄の組み合わせを揃えたと入賞有効ライン判定手段により判定された場合には、特別利益を遊技者に与えない。 - 特許庁

Sec.107 Rights of Joint Owners If two or more persons jointly own a patent and the invention covered thereby, either by the issuance of the patent in their joint favor or by reason of the assignment of an undivided share in the patent and invention or by reason of the succession in title to such share, each of the joint owners shall be entitled to personally make, use, sell, or import the invention for his own profit: Provided, however, That neither of the joint owners shall be entitled to grant licenses or to assign his right, title or interest or part thereof without the consent of the other owner or owners, or without proportionally dividing the proceeds with such other owner or owners.例文帳に追加

第107条 共同特許権者の権利 2以上の者が，共有としての特許の付与によるか，特許及び発明における持分の譲渡によるか又は持分の相続により，特許及び特許に係る発明を共有している場合は，各共有者は自己の利益のために当該発明を自ら生産し，使用し，販売し又は輸入する権利を有する。ただし，各共有者は，他の共有者の同意を得なければ又は他の共有者と持分に比例して利益を分配しなければ，ライセンスを与え又は自己の権利，所有権若しくは利益若しくはその一部を譲渡することはできない。 - 特許庁

If two or more persons jointly own a patent and the invention covered thereby either by the issuance of the patent in their joint favor or by reason of the assignment of an undivided share in the patent and invention or by reason of the succession in title to such share, each joint owner shall be entitled to personally make, use, sell or import the invention for his own profit: Provided, however, That neither of the joint owners shall be entitled to grant licenses or to assign his right, title or interest or part thereof without the consent of the other owner or owners, or without proportionately dividing the proceeds with the other owner or owners. (Sec. 107, IP CODE)例文帳に追加

2以上の者が，特許の共有としての付与によるか，特許及び特許に係わる発明における未分割持分の譲渡によるか又は当該持分の権利承継により，特許及び特許に係わる発明を共有している場合は，各共有者は，自己の利益のために当該発明を自ら生産し，使用し，販売し又は輸入することができる。ただし，各共有者は，他の共有者の同意を得なければ，又は持分に比例して他の共有者と利益を分配するのでなければ，ライセンスを付与し，又は自己の権利，権原若しくは利益若しくはその一部を譲渡することができない。(IP法第107条) - 特許庁

Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, it shall be entitled to the benefits otherwise accorded to residents of a Contracting State by the provisions of Article 7; of paragraph 3 of Article 10 or paragraph 3 of Article 11; or of Articles 12, 13 or 21 of the Convention with respect to an item of income, profit or gain described in those paragraphs or Articles derived from the other Contracting State if it satisfies any other specified conditions in those paragraphs or Articles for the obtaining of such benefits and shares representing at least 75 per cent of the voting power of the company are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries 例文帳に追加

一方の締約国の居住者である法人は、適格者に該当しない場合においても、他方の締約国において取得する第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、七以下の同等受益者が当該法人の議決権の七十五パーセント以上に相当する株式を直接又は間接に所有し、かつ、当該法人がこれらの規定により認められる特典を受けるためにこれらの規定に規定する要件を満たすときは、これらの規定により認められる特典を受ける権利を有する。 - 財務省

(5) Within 3 months after the termination of each business year, registered inspection bodies for specified engines shall prepare an inventory of property, balance sheet and profit and loss statement or statement of receipts and disbursement, and business report for the business year (including, electromagnetic records (meaning records that are prepared by an electronic method, by a magnetic method or by other methods not directly perceivable by human beings and that are used for data processing by an electronic computer; the same shall apply hereinafter), if, such electromagnetic records are prepared instead of those documents; hereinafter to be referred to as "financial statements, etc.") and such inspection bodies shall keep them in their workplace for 5 years. 例文帳に追加

５　登録特定原動機検査機関は、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、五年間事業場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 82 (1) In the event that the persons who conduct welfare service businesses for persons with disabilities, consultation support businesses or transportation support businesses violated the provision of this chapter or orders based upon such provisions or actions conducted based thereon; try to profit unjustly concerning their businesses; do unjust acts for treatment of persons pertaining to their businesses; or violate Article 18-2 of Act for the welfare of Persons with Physical Disabilities, Article 21 of Act for the welfare of persons with intellectual disabilities or Article 21-7 of Child Welfare Act, prefectural governors may order restrain or suspension of the businesses on the persons who conduct the businesses. 例文帳に追加

第八十二条　都道府県知事は、障害福祉サービス事業、相談支援事業又は移動支援事業を行う者が、この章の規定若しくは当該規定に基づく命令若しくはこれらに基づいてする処分に違反したとき、その事業に関し不当に営利を図り、若しくはその事業に係る者の処遇につき不当な行為をしたとき、又は身体障害者福祉法第十八条の二、知的障害者福祉法第二十一条若しくは児童福祉法第二十一条の七の規定に違反したときは、その事業を行う者に対して、その事業の制限又は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

(i) in the case where the total amount of the customer's accounts due, long-term claims due (limited to those equivalent to the customer's accounts due; the same shall apply in item (v)) and the customer's Futures Transactions difference (limited to those belonging to current assets) exceeds the total amount of the money and Securities deposited by said customer with regard to transactions on a Commodity Market and money (excluding money equivalent to profit from the difference pertaining to transactions on a Commodity Market on said customer's own account for which settlement has not been completed; the same shall apply in item (v)) and Securities on said customer's account, said excess portion; 例文帳に追加

一　委託者未収金及び長期未収債権（委託者未収金に相当するものに限る。第五号において同じ。）並びに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。第五号において同じ。）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

(xix) among short-term debts, long-term debts to be repaid within one year, bonds due within a year, bonds payable, and long-term debts, those falling under Short-Term Subordinated Debts (among Long-Term Subordinated Debts, including the amount exceeding the amount equivalent to 50 percent of capital, the total amount of the capital subscriptions or suspense receipts on capital subscriptions, capital surplus, accumulated profit, difference in valuation of stocks, amount paid on a person's own shares or suspense receipts on a person's own shares, and a person's own shares [referred to as the "Amount of Basic Items" in the following paragraph] and the amount equivalent to the total amount of the accumulated depreciation prescribed in the following item); 例文帳に追加

十九　短期借入金、一年内返済長期借入金、一年内償還社債、社債及び長期借入金のうち短期劣後債務に該当するもの（長期劣後債務のうち、資本金、新株式払込金又は新株式申込証拠金、資本剰余金、利益剰余金、株式等評価差額金、自己株式払込金又は自己株式申込証拠金及び自己株式の合計額（次項において「基本的項目の額」という。）の五十パーセントに相当する額を超える額並びに次号に規定する減価したものの累計額の合計額に相当するものを含む。） - 日本法令外国語訳データベースシステム

(iii) an act to accept the consignment of a Transaction on a Commodity Market, etc. based on a contract, where said contract, which has been concluded in writing, provides that, in cases where a loss or profit of an amount specified in advance by the customer arises in a Transaction on a Commodity Market on said customer's own account, settlements pertaining to the entirety of said transaction shall be completed by reselling or repurchasing by computer processing or by any other method that has been specified in advance, with regard to any of the matters listed in items (i) to (v) and item (vii) of the preceding Article for which no instructions have been given by the customer. 例文帳に追加

三　委託者の計算による商品市場における取引であって、委託者があらかじめ定めた額の損失又は利益が発生した場合において、委託者から前条第一号から第五号まで及び第七号に掲げる事項のうち指示がないものについては、電子計算機による処理その他のあらかじめ定められた方式に従った処理により、当該取引のすべてに係る決済を転売又は買戻により結了させることを内容とする契約を書面により締結し、当該契約に基づき商品市場における取引等の委託を受ける行為 - 日本法令外国語訳データベースシステム

Article 193-2 (1) A balance sheet, profit and loss statement and other statements on finance and accounting as specified by a Cabinet Office Ordinance which shall be submitted under the provisions of this Act by an issuer company of Securities listed on a Financial Instruments Exchange or any other person specified by a Cabinet Order shall require an audit certification by a certified public accountant or audit firm that has no special interest in said company or person; provided, however, that this shall not apply to cases where said company or person has obtained an approval from the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance as cases where omission of an audit certification will not impair the public interest or protection of investors. 例文帳に追加

第百九十三条の二　金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるものが、この法律の規定により提出する貸借対照表、損益計算書その他の財務計算に関する書類で内閣府令で定めるものには、その者と特別の利害関係のない公認会計士又は監査法人の監査証明を受けなければならない。ただし、監査証明を受けなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合は、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 27 (1) An organizer of registered training sessions shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report (including an electromagnetic record (any record which is prepared by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is provided information processing by a computer; hereinafter the same shall apply in this Article) in cases where electromagnetic records are prepared instead of those paper documents; referred to as "financial statements, etc." in the following paragraph), and maintain them at the office, pursuant to an Ordinance of the Ministry of Health, Labour and Welfare. 例文帳に追加

第二十七条　登録講習会の実施者は、厚生労働省令で定めるところにより、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つては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）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。次項において「財務諸表等」という。）を作成し、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

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order. 例文帳に追加

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国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

(3) Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order. 例文帳に追加

３　特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。 - 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, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of 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、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（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、次に掲げる金額）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

Article 15 (1) In order to enhance Industrial Technology Capability, the national government, shall endeavor to take necessary measures to provide support to the business operators who will implement businesses that utilize said research results, taking into account the fact that it has an important meaning in the promotion of transfers of said research results to business operators, for researchers at national Research and Development Institutes to jointly hold positions as officers, advisors or councilors in companies and other organizations whose purpose is to conduct for-profit private enterprise to implement businesses utilizing the results of that research (referred to in the next paragraph as "Research Results Utilizing Companies, etc."). 例文帳に追加

第十五条　国は、産業技術力の強化を図るため、国の試験研究機関の研究者がその研究成果を活用する事業を実施する営利を目的とする私企業を営むことを目的とする会社その他の団体（次項において「研究成果利用会社等」という。）の役員、顧問若しくは評議員の職を兼ねることが当該研究成果の事業者への移転の促進にとって重要な意義を有することに配慮しつつ、当該研究成果を活用する事業を実施する事業者に対する支援に必要な措置を講ずるよう努めなければならない。 - 日本法令外国語訳データベースシステム

(5) A 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

(2) With regard to the cases where the new shares prescribed in Article 2, paragraph (13), item (ii) of the Cabinet Order on Inward Direct Investment, etc. prior to the revision by the provision of Article 4 are acquired at the time of the issue of new shares for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 11 of the Act on the Partial Revision of the Commercial Code, etc. (Act No. 64 of 1990), and the cases where the new shares prescribed in the provision of item (v) of the same paragraph are acquired due to the appropriation of profit for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 17 of the same Act, the provisions then in force shall remain applicable. 例文帳に追加

２　商法等の一部を改正する法律（平成二年法律第六十四号）附則第十一条の規定によりなお従前の例によることとされる新株の発行に際し第四条の規定による改正前の対内直接投資等に関する政令第二条第十三項第三号に規定する新株を取得する場合及び同法附則第十七条の規定によりなお従前の例によることとされる利益の処分により同項第五号に規定する新株を取得する場合については、なお従前の例による。 - 日本法令外国語訳データベースシステム

The estimation for income surplus was made according to the following conditions: (i) net external assets increased by the accumulation of current account surplus (profit and loss due to foreign exchange and depletion of fixed assets are eliminated); (ii) as a result of the “dual-track” income balance structure, both external assets and external debts increased in scale without changing the ratio of assets and debts; (iii) as a result of the improved portfolio by asset type, the share of direct investments with relatively high rates of return expanded to the current UK level; and (iv) as a result of the improved portfolio by region, the share of securities investments in Asia expanded to the current UK level.例文帳に追加

具体的には、我が国が2030年に、①対外純資産は経常収支黒字幅の累積によって増加（為替等による損益や固定資産減耗は捨象）し、②所得収支構造の「複線的」構造の実現の結果として、対外資産、対外負債は、資産と負債の比率を維持したまま双方ともに規模を拡大し、③資産種別ポートフォリオの改善の結果、相対的に収益率の高い直接投資の比率が現在の英国並の水準まで拡大し、④地域別ポートフォリオの改善の結果、証券投資のアジア向け投資比率が現在の英国並の水準まで拡大、した場合の所得収支を試算した。 - 経済産業省

However, due to the aging of the managers who participate in shopping district organizations, business closings, and the increase in the ratio of vacant stores, the number of stores comprising shopping district organizations is tending to decline. In addition, branch stores opened by chain stores or large stores in shopping districts tend not to participate in shopping district organizations. Consequently, the functions that can be taken up by shopping district organizations are declining. Amid this trend, a movement has emerged where individual businesses in some prospering shopping districts team up voluntarily to form entities other than shopping district organizations, such as business cooperatives, industrial companies, and NPOs (non-profit organizations), in order to carry out regional revitalization activities.例文帳に追加

一方で、商店街組織に加入している経営者の高齢化、廃業や空き店舗率の増加に伴う商店街組織を構成する店舗数の減少、チェーン店や大型店の支店が商店街に出店した際にこれら店舗が商店街組織に加入しない傾向にある、という事由から商店街組織の機能が低下してきている中、一部の元気のある商店街では個別事業者が自由に集まり、商店街組織以外の事業協同組合や事業会社、NPO等の組織として地域活性化活動を展開する動きも見られる。 - 経済産業省

The existence or extent of the direct profits which the right holder will gain by utilizing the patent on the software, or of the profit restituted by such exercise of rights will depend on the following factors; whether or not the right holder, taking advantage of the technology subject to the software patent, sells (or is planning to sell) the software in his company; whether or not he conducts (or is planning to conduct) business by granting a license to others; whether he utilizes (or is planning to use) such patent for his company's service or its own use, whether he has some history of usage in the past (or plans) of use; and to what extent he gains (or will gain) profits, if any, from his business. 例文帳に追加

権利者がソフトウェア特許に係る技術を利用して自社でソフトウェア販売事業を行っている（又は行おうとしている）、他者にライセンスをすることにより事業を行っている（又は行おうとしている）、自社のサービス等に利用している（又は利用しようとしている等の利用実績（又は予定）が存在するか否か、存在するとしたら当該事業より得ている（又は得る予定の）利益はどの程度のものかによって、権利者がソフトウェア特許を利用して得る直接的な利益又は当該権利行使によって回復される利益の有無・大小は異なる。 - 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 and not related to a Portfolio Investment (“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, to the Interested Partners, in proportion to (x) in the case of a Partner, its Interest Amount, or (y) in the case of a Withdrawing Partner, its Interest Amount at the time of its withdrawal, 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ポートフォリオ投資に関連しない収益その他の金銭（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、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分した上、分配することができるものとする。 - 経済産業省

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income 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

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして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その内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development"). 例文帳に追加

第七十二条　国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。 - 日本法令外国語訳データベースシステム

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

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

Sec.176 Works of the Government 176.1. No copyright shall subsist in any work of the Government of the Philippines. However, prior approval of the government agency or office wherein the work is created shall be necessary for exploitation of such work for profit. Such agency or office may, among other things, impose as a condition the payment of royalties. No prior approval or conditions shall be required for the use of any purpose of statutes, rules and regulations, and speeches, lectures, sermons, addresses, and dissertations, pronounced, read or rendered in courts of justice, before administrative agencies, in deliberative assemblies and in meetings of a public character.例文帳に追加

第176条 政府の著作物 176.1フィリピン政府の著作物には，著作権は存在しない。ただし，利益を得ることを目的としてそのような著作物を利用する場合は，当該著作物を創作した政府の部局又は部署の事前の承認を得ることを必要とする。政府の部局又は部署は，使用料の支払を条件として課すことができる。法律，規則及び条例，並びに，法廷，行政機関，審議機関及び公的性格を有する会合において発表され，読み上げられ又は行われた講話，講演，説示，演説及び論説については，使用の目的の如何を問わず，事前の承認又は条件を必要としない。 - 特許庁

(ii) 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 ten 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 corporation that intends to have the corporation incorporated through such joint incorporation-type demerger acquire a substantial part of its business (hereinafter in this paragraph "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 one billion yen; 例文帳に追加

二　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、かつ、他のいずれか一の会社（当該共同新設分割で設立する会社にその営業の重要部分を承継させようとするもの（以下この項において「重要部分承継会社」という。）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とき。 - 日本法令外国語訳データベースシステム

(iii) 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 corporation that intends to alienate a substantial part of its business through such absorption-type demerger (referred to in the following item as "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 ten 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 one billion yen; 例文帳に追加

三　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（当該吸収分割でその営業の重要部分を承継させようとするもの（次号において「重要部分承継会社」という。）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、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とき。 - 日本法令外国語訳データベースシステム