「assets effect」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? 例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。 - 金融庁

(2) In cases where the amount of net assets of a Registered Investment Corporation has fallen below the Minimum Net Assets, the Prime Minister shall send a notification to said Registered Investment Corporation to the effect that if the amount of its net assets has not recovered to an amount exceeding said Minimum Net Assets within a certain period of time, the registration shall be rescinded. 例文帳に追加

２　内閣総理大臣は、登録投資法人の純資産の額が最低純資産額を下回つたときは、当該登録投資法人に対して、一定の期間内にその純資産の額が当該最低純資産額以上に回復しない場合には登録を取り消す旨の通告を発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

(i) If there is any arrangement that no residual assets will be allotted to the shareholders of a certain class of shares, a statement to that effect and such class of shares; 例文帳に追加

一　ある種類の株式の株主に対して残余財産の割当てをしないこととするときは、その旨及び当該株式の種類 - 日本法令外国語訳データベースシステム

(ii) If there is any arrangement that no residual assets shall be allotted to shareholders who hold less than certain number of shares, a statement to that effect and that number. 例文帳に追加

二　一定の数未満の数の株式を有する株主に対して残余財産の割当てをしないこととするときは、その旨及びその数 - 日本法令外国語訳データベースシステム

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁

In other words, it is believed that, amid the easing of monetary conditions: (a) as stocks, houses and other assets, the prices of which fluctuate greatly according to interest rate levels, increased their weight on the balance sheet of the household budget16 , and as the wealth effect attributable to declining interest rates strengthened (a decline in interest rates has the effect of forcing up household consumption expenditure through increases in the market value of assets held); (b) debt increased further as the ratio of deposits to household assets decreased, interest-bearing liabilities exceeded interest-bearing assets, and a structure was being reinforced whereby declines in interest rates would improve the interest paid and received situation (see Figure 1-2-20).例文帳に追加

すなわち、金融緩和の中で、①株式、住宅等その価格が金利水準によって大きく変動する資産が家計のバランスシートに占めるウェイトが上昇し16、金利低下による資産効果（金利低下が保有資産の時価上昇を通じて家計の消費支出を押し上げる効果）が強まる中、②家計資産に占める預金等の比重低下と借入金の増加が同時に進み、利付資産・負債がネットで負債超の状態となり金利の低下が家計の利息収支を改善させる構造が強まっていったと考えられる（第1-2-20図）。 - 経済産業省

To produce an appropriate evaluation result of possessed assets by disclosing information on the possessed assets to a plurality of evaluators, and to increase the effect of producing the evaluation result by reducing an evaluation burden on the evaluators.例文帳に追加

保有資産についての情報を複数の評価者に対して開示して保有資産の適切な評価結果を得ることを目的とするとともに、さらに評価者の評価負担を軽減することにより評価結果を得る実効性を高めることができる資産価値評価のためのシステムを提供する - 特許庁

(ii) In addition to the matter listed in the preceding item, if there is an arrangement that each class of shares shall be treated differently with respect to allotment of residual assets, a statement to that effect and the details of such different treatment. 例文帳に追加

二　前号に掲げる事項のほか、残余財産の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 - 日本法令外国語訳データベースシステム

The following examines the mechanism by which fluctuations in housing assets and stock prices affect personal consumption, by focusing on the balance sheet structure of US household budgets and the effect of the mechanism on their cash position.例文帳に追加

そこで、以下では、住宅資産及び株価の変動が個人消費に影響を及ぼすメカニズムについて、米国家計のバランスシート構造と、その資金繰りへの影響に着目して検証してみる。 - 経済産業省

(i) in cases where two or more classes of Preferred Equity are issued which differ in features from that issued to Specified Equity Members or in the distribution of residual assets, if no residual assets are to be allotted to the Preferred Equity Members who hold a certain class of Preferred Equity, a statement to that effect and the class of such Preferred Equity; and 例文帳に追加

一　特定社員又は残余財産の分配について内容の異なる二以上の種類の優先出資を発行している場合において、ある種類の優先出資を有する優先出資社員に対して残余財産の割当てをしないこととするときは、その旨及び当該優先出資の種類 - 日本法令外国語訳データベースシステム

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope. 例文帳に追加

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。 - 金融庁

Accordingly, in addition to disposable income, if we look at the effects of housing assets (housing prices) and financial assets (stock prices) on personal consumption17, we can see that, whereas a 1% increase in housing prices results in consumption increasing by 0.2%, a similar increase in stock prices results in only a 0.05% increase, that is, the effect is only one quarter that of housing prices (see Figure 1-2-21).例文帳に追加

そこで、可処分所得に加えて、住宅資産（住宅価格）と金融資産（株価）が個人消費に与える影響を見てみると17、住宅価格が1％増加すると消費は0.2％増加するのに対して、株価は0.05％の増加と住宅価格の4分の1の効果にとどまっていることが分かる（第1-2-21図）。 - 経済産業省

In other words, with respect to the wealth effect, and in particular, the high degree of dependence on the financial environment by way of housing assets, concerns have been realized that the dissipation of the housing asset effect could lead to an even greater impact on household expenditure should the financial environment deteriorate.例文帳に追加

すなわち、資産効果、特に住宅資産を通じた金融環境への依存度の高さは、その環境が悪化した場合には、住宅資産効果の剥落を通じてより大きな影響を家計支出に与えかねないという懸念が現実のものとなっていることが指摘できる。 - 経済産業省

The revisions to the tax system in fiscal 2012 added, among other things, test instruments contributing to improvements in product quality control to the scope of assets covered, and the period of effect was extended for a further two years to March 31, 2014. (New) 例文帳に追加

2012 年度税制改正により、対象資産に製品の品質管理の向上に資する試験機器等を追加する等の見直しを行うとともに、その適用期限を2014年3月31日まで2年延長する。（新規） - 経済産業省

This Act shall come into effect as from the Effective Date (1 September 1998) of the Act on the Liquidation of Specified Assets by Special Purpose Companies (Act No. 105 of 1998); provided, however, that the provision revising Article 5 of the Supplementary Provisions to the Local Tax Act in Article 17 shall come into effect as from 1 April 1999. 例文帳に追加

この法律は、特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）の施行の日（平成十年九月一日）から施行する。ただし、第十七条中地方税法附則第五条の改正規定は、平成十一年四月一日から施行する。 - 日本法令外国語訳データベースシステム

Kugen were considered to be valid evidence with a recognized legal effect guaranteeing the ownership right to assets, including land; therefore, they were remained valid across generations, and were passed on when any legal changes occurred. 例文帳に追加

公験は所有権をはじめとした財産や権利を保証する法的な効力が認められる有力な証明とされていたことから、代を重ねた保証され、法的変動の際には同時に公験も譲渡された。 - Wikipedia日英京都関連文書対訳コーパス

(ii) in addition to the matters listed in the preceding items, if Specified Equity and Preferred Equity are to be handled differently with regard to the allotment of residual assets, or if each class of Preferred Equity is to be handled differently with regard to allotment of residual assets in cases where two or more classes of Preferred Equity with different features are issued, a statement to that effect and the details of such different handling. 例文帳に追加

二　前号に掲げる事項のほか、残余財産の割当てについて特定出資と優先出資との間で、又は残余財産の分配について内容の異なる二以上の種類の優先出資を発行している場合において優先出資の種類ごとに、異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 - 日本法令外国語訳データベースシステム

(3) When the amount of net assets of a Member, etc. falls below the minimum amount prescribed in the preceding two paragraphs, a Commodity Exchange shall suspend such person's Transactions on the Commodity Market and report to the competent minister to that effect without delay. 例文帳に追加

３　会員等の純資産額が前二項の規定による最低額を下回ることとなつたときは、商品取引所は、遅滞なく、その者の商品市場における取引を停止し、かつ、その旨を主務大臣に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

Article 41-10 (1) In the case where it has become apparent during the liquidation procedure that the assets of the vocational training corporation are not sufficient to pay off its debts, the liquidator shall immediately file a petition for the commencement of bankruptcy proceedings and give public notice to that effect. 例文帳に追加

第四十一条の十　清算中に職業訓練法人の財産がその債務を完済するのに足りないことが明らかになつたときは、清算人は、直ちに破産手続開始の申立てをし、その旨を公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

Article 85-2 The rehabilitation debtor, etc., if a set-off of a claim that belongs to the rehabilitation debtor's assets against a rehabilitation claim conforms to the common interests of rehabilitation creditors, may effect such set-off with permission of the court. 例文帳に追加

第八十五条の二　再生債務者等は、再生債務者財産に属する債権をもって再生債権と相殺することが再生債権者の一般の利益に適合するときは、裁判所の許可を得て、その相殺をすることができる。 - 日本法令外国語訳データベースシステム

(3) When the amount of net assets of a Member, etc. falls below the minimum amount prescribed in the preceding two paragraphs, a Commodity Exchange shall suspend such person’s Transactions on the Commodity Market and report to the competent minister to that effect without delay. 例文帳に追加

３ 会員等の純資産額が前二項の規定による最低額を下回ることとなつたときは、商品取引所は、遅滞なく、その者の商品市場における取引を停止し、かつ、その旨を主務大臣に報告しなければならない。 - 経済産業省

With respect to the effects of the subprime mortgage problem on US households, as mentioned above, given that US households have a considerable amount of stocks and other financial assets, supposing that stock prices were to rise significantly, it is conceivable that any negative wealth effect caused by falling housing prices would be offset by the wealth effect attributable to the increases in stock prices.例文帳に追加

今回のサブプライム住宅ローン問題が米国家計に与える影響については、前述のとおり、米国家計が株式等金融資産を相当額保有していることから、仮に、今後、株価が大きく上昇することになれば、住宅価格の下落による逆資産効果を、株価上昇による資産効果が相殺することも考えられる。 - 経済産業省

Article 199 In cases where a Specific Purpose Company intends to receive a transfer of Specified Assets in accordance with the Asset Securitization Plan, if the contract document for receiving such a transfer lacks a statement to the effect that the transferor of the Specified Assets has the obligation to notify the Specific Purpose Company that is the transferee, of any important matters that should be stated in the Securities Registration Statements, etc. (meaning the Securities Registration Statement prescribed in Article 2(7) of the Financial Instruments and Exchange Act and other documents specified by a Cabinet Office Ordinance; the same shall apply hereinafter) of Asset-Backed Securities pertaining to the relevant Specified Assets, said Specific Purpose Company shall not receive the transfer of said Specified Assets. 例文帳に追加

第百九十九条　特定目的会社は、資産流動化計画に従い特定資産を譲り受けようとする場合において、その譲受けに係る契約書に、当該特定資産の譲渡人が、当該特定資産に係る資産対応証券に関する有価証券届出書等（金融商品取引法第二条第七項に規定する有価証券届出書その他の内閣府令において規定する書類をいう。以下同じ。）に記載すべき重要な事項につき、譲受人たる当該特定目的会社に告知する義務を有する旨の記載がないときは、当該特定資産を譲り受けてはならない。 - 日本法令外国語訳データベースシステム

Specifically, a bill amending the Small and Medium Enterprise Credit Insurance Law was submitted to the 166th ordinary session of the Diet, which will allow public credit insurance to be attached to the fund raising of SMEs using liquid assets as security. The new law is scheduled to take effect from July 2007.例文帳に追加

具体的には、流動資産を担保とした中小企業の資金調達に公的信用保証を付けることを可能とする中小企業信用保険法の改正法案を第166回通常国会に提出し、2007年7月以降施行予定である。 - 経済産業省

Article 539 (1) If Security Interest Holders have the right to dispose of the assets that underlie the security interest without relying on the method prescribed by the Act, the court may, in response to the petition by the Liquidating Stock Company, specify the period during which the Security Interest Holders ought to effect the disposition. 例文帳に追加

第五百三十九条　担保権者が法律に定められた方法によらないで担保権の目的である財産の処分をする権利を有するときは、裁判所は、清算株式会社の申立てにより、担保権者がその処分をすべき期間を定めることができる。 - 日本法令外国語訳データベースシステム

These funds were becoming obvious as a financial structure that increased the flow of money from the monetary markets, concentrating on high risk assets with high-yield before having a significant effect on stimulating the economy in order to increase lending and borrowing practices and to activate business activities.例文帳に追加

これらの資金は、貸出・借入が増加し企業活動が活発化して景気が浮揚するという効果が十分に現れないまま、拡大したマネーが金融市場から流れ込む資金として、高利回りを目指すリスク資産に向かうという形で顕在化しつつある。 - 経済産業省

Article 10 (1) When a Specific Purpose Company completes the cancellation of Preferred Equity, distribution of residual assets, and performance of obligations undertaken in relation to Specified Bonds, Specified Promissory Notes, and Specific Purpose Borrowings in accordance with the Asset Securitization Plan, it shall notify the Prime Minister to that effect within thirty days from that date. 例文帳に追加

第十条　特定目的会社は、資産流動化計画に従って、優先出資の消却、残余財産の分配並びに特定社債、特定約束手形及び特定目的借入れに係る債務の履行を完了したときは、その日から三十日以内に、その旨を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 79-55 (1) When a Fund has granted, under the provisions of the preceding Article, recognition to the effect that it is difficult for a Notifying Financial Instruments Business Operator to smoothly perform the obligation pertaining to refund of Customer Assets, it shall promptly specify the period and place of notification set forth in paragraph (1) of the following Article and other matters specified by a Cabinet Order and give a public notice thereof. 例文帳に追加

第七十九条の五十五　基金は、通知金融商品取引業者につき、前条の規定により、顧客資産の返還に係る債務の円滑な履行が困難であるとの認定を行つた場合には、速やかに、次条第一項の請求の届出期間、届出場所その他政令で定める事項を定め、これを公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

(4) In the case referred to in the preceding paragraph, if the amount of net assets of said Member, etc. reaches or exceeds the minimum amount prescribed in paragraph (1) or (2) within six months from the day of suspension of such person's Transactions on the Commodity Market, the Commodity Exchange shall cancel the suspension of the transactions under the preceding paragraph and report to the competent minister to that effect without delay. 例文帳に追加

４　前項の場合において、当該会員等の商品市場における取引の停止をした日から六月以内にその者の純資産額が第一項又は第二項の規定による最低額以上になつたときは、商品取引所は、遅滞なく、前項の規定による取引の停止を解除し、かつ、その旨を主務大臣に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

Article 1 The purpose of this Act is to appropriately give effect to foreign insolvency proceedings in Japan by providing recognition and assistance proceedings in relation to such foreign insolvency proceedings commenced against debtors who engage in international economic activities, with the aim of ensuring liquidation of the assets or economic rehabilitation of such debtors in an internationally coordinated manner. 例文帳に追加

第一条　この法律は、国際的な経済活動を行う債務者について開始された外国倒産処理手続に対する承認援助手続を定めることにより、当該外国倒産処理手続の効力を日本国内において適切に実現し、もって当該債務者について国際的に整合のとれた財産の清算又は経済的再生を図ることを目的とする。 - 日本法令外国語訳データベースシステム

The important thing is that substantial international debate is held regardless of whether the subject be the capital adequacy ratio, the quality of capital, risk assets as the denominator (of the calculation formula of the capital adequacy ratio), the reliability of the comprehension of risks, or the mitigation or prevention of the procyclicality (the effect of amplifying economic cycles). 例文帳に追加

自己資本比率そのものの話にせよ、この自己資本の質の話にせよ、あるいは分母としてのリスクアセット、リスクの捕捉の信頼性の問題にせよ、あるいは先般も出ましたいわゆる景気循環増幅効果の削減、プロサイクリカリティの抑止、こういった議題にせよ、いずれも国際的な場で今後、まずはしっかりと議論をしていくということが大事であろうかと思っております。 - 金融庁

(4) In the case referred to in the preceding paragraph, if the amount of net assets of said Member, etc. reaches or exceeds the minimum amount prescribed in paragraph 1 or 2 within six months from the day of suspension of such person's Transactions on the Commodity Market, the Commodity Exchange shall cancel the suspension of the transactions under the preceding paragraph and report to the competent minister to that effect without delay. 例文帳に追加

４ 前項の場合において、当該会員等の商品市場における取引の停止をした日から六月以内にその者の純資産額が第一項又は第二項の規定による最低額以上になつたときは、商品取引所は、遅滞なく、前項の規定による取引の停止を解除し、かつ、その旨を主務大臣に報告しなければならない。 - 経済産業省

Article 16 Articles 668 (joint ownership of partnership assets), 669 (responsibility of persons delaying in making cash contribution), 671 though 674 (mutatis mutandis application of provisions for entrustment, resignation or removal of an executor of business, partners' right of inspection of the state of business and assets and proportion in respect of distribution of profits and losses to partners), 676 (restriction on disposal of equity interest by partners and prohibition of split of partnership assets), 677 (prohibition of set-off by debtors to the partnership), 680 (expulsion), 681 (return of equity interest to withdrawing partners), 683 (request for dissolution by partners), 684 (non-retroactiveness of effect of termination), 687 (resignation or removal of partner liquidators) and 688 (authority of liquidators and method of distribution of remaining assets) of the Civil Code (Act No. 89 of 1896) shall apply mutatis mutandis with respect to a Partnership. 例文帳に追加

第十六条　組合については、民法（明治二十九年法律第八十九号）第六百六十八条（組合財産の共有）、第六百六十九条（金銭出資遅滞者の責任）、第六百七十一条から第六百七十四条まで（委任の規定の準用、業務執行者の辞任又は解任、組合員の業務及び財産の状況の検査権並びに組合員の損益分配の割合）、第六百七十六条（組合員の持分処分の制限及び組合財産分割の禁止）、第六百七十七条（組合債務者の相殺の禁止）、第六百八十条（除名）、第六百八十一条（脱退組合員の持分の払戻し）、第六百八十三条（組合員の解散請求）、第六百八十四条（解除の効力の不そ及）、第六百八十七条（組合員である清算人の辞任又は解任）及び第六百八十八条（清算人の職務権限及び残余財産の分割方法）の規定を準用する。 - 日本法令外国語訳データベースシステム

Article 91 (1) The court, if it is found that a rehabilitation creditor or rehabilitation creditors' representative or their agent has contributed to ensuring the rehabilitation of the rehabilitation debtor, upon the petition of the rehabilitation debtor, etc. or by its own authority, may grant permission to the effect that the expenses incurred by these persons for the administration of affairs concerned shall reimbursed or compensation shall be paid to them from the rehabilitation debtor's assets. 例文帳に追加

第九十一条　裁判所は、再生債権者若しくは代理委員又はこれらの者の代理人が再生債務者の再生に貢献したと認められるときは、再生債務者等の申立てにより又は職権で、再生債務者等が、再生債務者財産から、これらの者に対し、その事務処理に要した費用を償還し、又は報償金を支払うことを許可することができる。 - 日本法令外国語訳データベースシステム

Article 542 (1) In cases where an order for commencement of special liquidation is issued, if the court finds it necessary to supervise the liquidation, the court may, with respect to rights to seek damages pursuant to the liability of the incorporators, directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators (hereinafter in this Subsection referred to as "Subject Officers"), in response to the petition by the Liquidating Stock Company or ex officio, effect temporary restraining orders against the assets of such Subject Officers 例文帳に追加

第五百四十二条　裁判所は、特別清算開始の命令があった場合において、清算の監督上必要があると認めるときは、清算株式会社の申立てにより又は職権で、発起人、設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人（以下この款において「対象役員等」という。）の責任に基づく損害賠償請求権につき、当該対象役員等の財産に対する保全処分をすることができる。 - 日本法令外国語訳データベースシステム

Article 43 (1) Where a Bank falls under the condition prescribed in Article 41(i) and thereby the license from the Prime Minister set forth in Article 4(1) loses its effect, if the company which was a Bank theretofore still has any outstanding obligation, including deposit or Installment Savings, the Prime Minister may, up until the day when the company completes performance of the obligation or the day on which ten years have elapsed from the date on which the license loses its effect, whichever comes earlier, order the company to make a deposit of property up to the total amount of the obligation, or give orders on disposition of the obligation or on management or investment of its assets necessary for protecting Depositors, etc., except the cases specified by a Cabinet Order. 例文帳に追加

第四十三条　銀行が第四十一条第一号の規定に該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合において、当該銀行であつた会社に従前の預金又は定期積金等の債務が残存するときは、政令で定める場合を除き、内閣総理大臣は、当該会社が当該債務を完済する日又は当該免許が効力を失つた日以後十年を経過する日のいずれか早い日まで、当該会社に対し、当該債務の総額を限度として財産の供託を命じ、又は預金者等の保護を図るため当該債務の処理若しくは資産の管理若しくは運用に関し必要な命令をすることができる。 - 日本法令外国語訳データベースシステム

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。 - 経済産業省

Article 59-10 The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph (1), item (ii) of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item (vii) from the total of the amounts listed in items (i) to (vi) inclusive as on the Calculation Date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): 例文帳に追加

第五十九条の十　法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異なる時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所の純資産額とする方法とする。 - 日本法令外国語訳データベースシステム

Article 522 (1) If the court finds it necessary after the commencement of special liquidation considering the status of the assets of a Liquidating Stock Company, it may effect the disposition ordering that the matters listed below be investigated by investigators (hereinafter in Article 533 referred to as "Investigation Order") in response to a petition by liquidators, Company Auditors, creditors who have claims equivalent to one tenth or more of the total amount of the claims of creditors that have stated their claims and other creditors known to the Liquidating Stock Company, or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion) or ex officio: 例文帳に追加

第五百二十二条　裁判所は、特別清算開始後において、清算株式会社の財産の状況を考慮して必要があると認めるときは、清算人、監査役、債権の申出をした債権者その他清算株式会社に知れている債権者の債権の総額の十分の一以上に当たる債権を有する債権者若しくは総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主の申立てにより又は職権で、次に掲げる事項について、調査委員による調査を命ずる処分（第五百三十三条において「調査命令」という。）をすることができる。 - 日本法令外国語訳データベースシステム

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省

Article 1 This Act shall come into effect as from the date to be specified by a Cabinet Order within a period not exceeding six months from the day of promulgation; provided, however, that the provision revising Article 285-4, Article 285-5, paragraph (2), Article 285-6, paragraphs (2) and (3), Article 290, paragraph (1) and Article 293-5, paragraph (3) of the Commercial Code in Article 1, and the provision revising Article 23, paragraph (3) and Article 24, paragraph (1) of the Norinchukin Bank Act (Act No. 42 of 1923) in Article 6 of the Supplementary Provisions, the provision revising Article 39-3, paragraph (3) and Article 40-2, paragraph (1) of the Shoko Chukin Bank Act (Act No. 14 of 1936) in Article 7 of the Supplementary Provisions, the provision revising Article 52, paragraph (1) of the Agricultural Cooperative Association Act (Act No. 132 of 1947) in Article 9 of the Supplementary Provisions, the provision revising Article 53, paragraph (3) of the Securities and Exchange Act (Act No. 25 of 1948) and deleting paragraph (4) of that Article in Article 10 of the Supplementary Provisions, the provision revising Article 56, paragraph (1) of the Fisheries Cooperative Association Act (Act No. 242 of 1948) in Article 11 of the Supplementary Provisions, the provision adding an Article after Article 5-5 of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) and revising Article 12, paragraph (1) of that Act in Article 12 of the Supplementary Provisions, the provision revising Article 42, paragraph (1) of the Shipowners Mutual Insurance Association Act (Act No. 177 of 1950) in Article 13 of the Supplementary Provisions, the provision revising Article 55-3, paragraph (3) and Article 57, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951) in Article 16 of the Supplementary Provisions, the provision revising Article 61, paragraph (1) of the Labor Bank Act (Act No. 227 of 1953) in Article 18 of the Supplementary Provisions, the provision revising Article 17-2, paragraph (3) of the Banking Act (Act No. 59 of 1981) and deleting paragraph (4) of that Article in Article 23 of the Supplementary Provisions, the provision of Article 26 of the Supplementary Provisions, the provision adding a paragraph to Article 15 of the Insurance Business Act (Act No. 105 of 1995), revising Article 55, paragraphs (1) and (2), Article 102, paragraph (1) and Article 112-2, paragraph (3) of that Act, deleting Article 112-2, paragraph (4) of that Act, revising Article 115, paragraph (2), Article 118, paragraph (1), Article 119 and Article 199 of that Act and deleting Article 59, paragraph (2) and Article 90, paragraph (2) of the Supplementary Provisions to that Act in Article 27 of the Supplementary Provisions, the provision revising Article 7, paragraph (2) of the Act on Special Measures for the Commercial Code on the Procedure of Cancellation of Shares (Act No. 55 of 1997) in Article 29 of the Supplementary Provisions and the provision revising Article 101, paragraph (1) and Article 102, paragraph (3) of the Act on the Liquidation of Specified Assets by Special Purpose Companies (Act No. 105 of 1998) in Article 31 of the Supplementary Provisions shall come into effect as from 1 April 2000. 例文帳に追加

第一条　この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、第一条中商法第二百八十五条ノ四、第二百八十五条ノ五第二項、第二百八十五条ノ六第二項及び第三項、第二百九十条第一項並びに第二百九十三条ノ五第三項の改正規定並びに附則第六条中農林中央金庫法（大正十二年法律第四十二号）第二十三条第三項及び第二十四条第一項の改正規定、附則第七条中商工組合中央金庫法（昭和十一年法律第十四号）第三十九条ノ三第三項及び第四十条ノ二第一項の改正規定、附則第九条中農業協同組合法（昭和二十二年法律第百三十二号）第五十二条第一項の改正規定、附則第十条中証券取引法（昭和二十三年法律第二十五号）第五十三条第三項の改正規定及び同条第四項を削る改正規定、附則第十一条中水産業協同組合法（昭和二十三年法律第二百四十二号）第五十六条第一項の改正規定、附則第十二条中協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第五条の五の次に一条を加える改正規定及び同法第十二条第一項の改正規定、附則第十三条中船主相互保険組合法（昭和二十五年法律第百七十七号）第四十二条第一項の改正規定、附則第十六条中信用金庫法（昭和二十六年法律第二百三十八号）第五十五条の三第三項及び第五十七条第一項の改正規定、附則第十八条中労働金庫法（昭和二十八年法律第二百二十七号）第六十一条第一項の改正規定、附則第二十三条中銀行法（昭和五十六年法律第五十九号）第十七条の二第三項の改正規定及び同条第四項を削る改正規定、附則第二十六条の規定、附則第二十七条中保険業法（平成七年法律第百五号）第十五条に一項を加える改正規定、同法第五十五条第一項及び第二項、第百十二条第一項並びに第百十二条の二第三項の改正規定、同条第四項を削る改正規定、同法第百十五条第二項、第百十八条第一項、第百十九条及び第百九十九条の改正規定並びに同法附則第五十九条第二項及び附則第九十条第二項を削る改正規定、附則第二十九条中株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第七条第二項の改正規定並びに附則第三十一条中特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）第百一条第一項及び第百二条第三項の改正規定は、平成十二年四月一日から施行する。 - 日本法令外国語訳データベースシステム