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

Despite this, however, the margin of surplus of income balance from 2005 onward declined for two consecutive years. The reason is that, the margin of surplus for direct investment income balance increased gradually from 2003 onward, the deficit in balance of returns on government investment continued to expand significantly on the other hand.例文帳に追加

しかしながら、2003 年以降直接投資収益収支の黒字幅が緩やかに増加する中、政府投資収益収支の赤字が大幅な拡大を続けた結果、2005 年以降の所得収支の黒字幅は2 年連続で減少となった。 - 経済産業省

Furthermore, the balance on income, which has continued to be a surplus, has seen a decrease in the margin of surplus for two consecutive years since 2005.例文帳に追加

また所得収支は2005 年以降 2 年連続で黒字幅が減少した。 - 経済産業省

The margin of the balance on income surplus of the United States has decreased for two consecutive years since 2005 (Figure 1-2-4).例文帳に追加

米国の所得収支は2005年以降2年連続で黒字幅が減少している（第1-2-4図）。 - 経済産業省

Despite the United Kingdom being a net debtor nation, its balance on income is in surplus (see Figure 1-2-36).例文帳に追加

英国は純債務国であるにもかかわらず、所得収支は黒字である（第1-2-36図）。 - 経済産業省

Meanwhile, the income balance including profit repatriation from overseas subsidiaries is on the increase, contrary to the trade balance. 例文帳に追加

一方、海外現地法人からの利益還流等を含む所得収支は、貿易収支と対照的に増加傾向。 - 経済産業省

Because the failure of Lehman Brothers had an impact on trade balance more than income balance, we select 2007 to compare with eliminating the impact.例文帳に追加

2007 年を選択したのは、リーマンショックが所得収支よりも貿易収支に影響しており、その影響を取り除いて比較するためである。 - 経済産業省

Imports outweigh exports and interest payments are met by further borrowing, resulting in goods and services and balance on income (or investment income) deficits, while the capital and financial balance runs a surplus,positioning the country as a capital importer.例文帳に追加

輸入が輸出を上回り、利払いも新たな借入により行うため、貿易サービス収支と所得収支（または投資収益収支）は赤字となり、資本収支は黒字となる資本流入国の状態である。 - 経済産業省

While the surpluses of income balance and service trade balance recorded the highest ever, the deficit of goods trade balance increased. On a nominal GDP basis, however, it recorded 3.1%, shrinking by 0.1% points year on year例文帳に追加

所得収支及びサービス貿易収支の黒字が過去最大となった一方で、財貿易収支の赤字が拡大した。名目 GDP 比では 3.1%と、前年から0.1%ポイント縮小した。 - 経済産業省

Consider the changes in Japan's current balance. The trade balance has leveled-off in the past 20 years, while the income balance has been on the rise along with a growing surplus (see Figure 2-2-2).例文帳に追加

そこで、我が国の経常収支の推移を見ると、貿易収支はここ20年間おおむね横ばいであるのに対し所得収支の黒字が拡大しており、増加基調にある（第2-2-2図）。 - 経済産業省

As noted above, the trade balance has fluctuated heavily, while the service balance has maintained a steady deficit. The income balance, on the other hand, has consistently sustained a stable surplus (Fig.2.1.1).例文帳に追加

上述のように貿易収支が大きく変動し、サービス収支が赤字基調で安定的であるのと対照的に、所得収支は一貫して安定的な拡大基調にある（前掲第２―１―１表）。 - 経済産業省

The surplus on income has strengthened its expansionary trend since the 1990s, backed by external assets accumulation, and is now on the same scale as the trade balance.例文帳に追加

所得収支黒字は対外資産の累積を背景に1990年代以降収支は拡大傾向を強め、貿易収支に匹敵する規模となった。 - 経済産業省

Then, on every inputting of one by one these income and outgo information, income and outgo information is added on an RAM, and the total of the income, the total of the outgo and a balance on the RAM are renewed, and these renewals are reflected on the processing selecting screen V2.例文帳に追加

そして、これらの収支情報が１件ずつ入力される度に、ＲＡＭ上に収支情報が追加されるとともに、ＲＡＭ上の収入合計、支出合計、及び残高が更新され、これらの更新が、処理選択画面Ｖ２上にも反映される。 - 特許庁

Income balance is the net factor income received from abroad; in other words, the net sum of workers’ salary remittances and return on investment received and paid such as interest and dividends on securities investments and direct investments.例文帳に追加

所得収支は、海外からの要素所得の純受取、すなわち、労働者の給与送金、及び証券投資・直接投資に対する利子・配当等の投資収益受取・支払をネットで足し上げたものである。 - 経済産業省

income received but not yet earned (usually considered a current liability on a company's balance sheet) 例文帳に追加

受け取られるが、まだ収入にはなっていない（通常、会社の貸借対照表において現在の債務であると考えられる）収入 - 日本語WordNet

The Japanese labor distribution rate has been on the decline in recent years, and the balance of income distribution between companies and households is changing.例文帳に追加

本節1．で見たように、我が国の労働分配率は近年すう勢的な低下傾向にあり、企業・家計間の所得分配のバランスが変化しつつある。 - 経済産業省

Improving the rate of return on external assets and keeping the level at a relatively high standard are important for the “dual-track” income balance structure.例文帳に追加

対外資産の収益率を改善し、相対的に高い水準とすることは「複線的」な所得収支を構成する上で重要である。 - 経済産業省

Furthermore, when we calculate the income balance based on the current account model by organizing Japan’s trade structure, the figure is 4.5% to GDP.例文帳に追加

さらに、我が国の貿易構造など全体を整理して、これらを経常収支モデルに基づいて試算すると、所得収支はGDP比4.5％となる。 - 経済産業省

In addition, after all the necessary income and outgo information are inputted, the user selects execution of printing on the processing selecting screen V2 to be able to print the inputted income information and outgo information, the total of the income, the total of the outgo, and the balance as the results of calculations on a tape.例文帳に追加

また、ユーザは、必要な全件の収支情報を入力した後、処理選択画面Ｖ２で「印刷の実行」を選択することにより、入力した収入情報、及び支出情報と、計算結果である収入合計、支出合計、及び残高とをテープに印刷させることができる。 - 特許庁

The recorded amount data are totaled in each the credit/debit classification and item, and a fund income/expenditure statement, a consumption income/expenditure statement and a balance sheet are printed by a printer on the basis of a totaled amount thereof and the item.例文帳に追加

記録した金額データを貸借区分及び科目毎に集計し、その集計金額と科目とに基いて資金収支計算書、消費収支計算書及び貸借対照表を印刷装置で印刷する。 - 特許庁

If we take the targeting of China and other optimum global sites by Japanese manufacturing companies as a prerequisite for beating the global competition, then presumably there will be structural change in Japan whereby the trade balance surplus through goods exports by Japanese companies from Japan will shrink on the surface, and the proportion of the balance on income, including disbursements from overseas assets and business activities of Japanese companies will increase more than ever. (The ratio of the trade balance to the balance on income (taking the balance on income as 1.0) shrunk from3.69 in 1991 to 1.42 in 2002 (Fig. 3.4.19).例文帳に追加

今後、我が国製造企業が、中国をはじめとしてグローバルな最適立地を目指すことが、世界競争に勝ち抜くための必須条件となっていくとすれば、日本企業の日本からの財輸出による貿易収支黒字は表面的には縮小し、日本企業の海外資産・事業活動等からの配当等を含めた所得収支の割合がこれまで以上に高まっていく構造に変化していくものと考えられる（貿易収支と所得収支の比率（所得収支＝1.0）は、1991年の3.69から2002年には1.42まで縮小（第3-4-19図））。 - 経済産業省

I believe that a Policy Monitoring Arrangement (PMA) focused on low-income countries deserves further consideration as one of the IMF’s potential tools to address the needs both of the low-income members that have neither balance of payments difficulties nor the intention to request financial assistance, and of donors who assist these countries. 例文帳に追加

この点、低所得国向け政策モニタリング・アレンジメント(PMA)は、国際収支上の資金需要を持たずIMFによる資金支援を求めない低所得国や、これら諸国を支援するドナーのニーズにIMFが対応する手段の一つとして検討に値するものと考えます。 - 財務省

2. In February we agreed on a set of indicators that will allow us to focus through an integrated 2-step process on those persistently large imbalances that require policy action. These indicators are (i) public debt and fiscal deficits; and private savings rate and private debt (ii) and the external imbalance composed of the trade balance and net investment income flows and transfers, whilst taking due consideration of exchange rate, fiscal, monetary and other policies. 例文帳に追加

2. 我々は、2 月に、統合された 2 段階のプロセスを通じて、政策措置を必要とするような継続した大規模な不均衡に焦点を当てることを可能にする一連の項目に合意した。 - 財務省

Japan's return on cross border investment is lower than the ones of the U.S. and Great Britain, but a little improvement of the return rate would make a great difference in the balance on income because of the large scale of international investment position (see Figure 3-1-1-38).例文帳に追加

我が国の対外資産収益率は、米国や英国に比べ低い水準にあるが、対外資産の規模が大きい分、わずかな収益率の改善が、所得収支に大きな影響をもたらす（第3-1-1-38 図）。 - 経済産業省

In terms of revenue and expenditure, the fiscal balance worsened due to the following factors: a decline in income tax revenues on the revenue side, and expansion of national defense costs on the expenditure side.例文帳に追加

財政収支の悪化要因を歳入・歳出の面から見ると、歳入面では所得税収の低迷によるもので、歳出面では国防費の拡大であることが分かる。 - 経済産業省

In other words, Japan’s income surplus has expanded on a “single-track” structure, whereby the current account surplus leads to an increase in net external assets, which leads, in turn, to an income surplus expansion. On the other hand, in the UK and the US, the source of income balance is the “dual-track” structure where they have expanded both internal and external investments and profited from the difference between the return rate on external assets and return rate on external debts, thereby maintained income surplus (flow) even though net external assets (stock) have been on the decline.例文帳に追加

すなわち、我が国は「経常収支黒字→対外純資産増加→所得収支拡大」という「単線的」構造によって所得収支を拡大してきたのに対し、英国、米国については対外純資産（ストック）は減少しているものの、対内投資と対外投資の双方を拡大しつつ、対外資産収益率と対外負債収益率の格差を収益源とし、所得収支（フロー）の黒字を継続させてきたのであり、「複線的」構造によって所得収支を獲得しているといえる。 - 経済産業省

Whether Japan’s income surplus and net foreign assets continue to expand and Japan reaches mature creditor nation status will depend on future developments in balance ofpayments and the domestic economy.例文帳に追加

ただし、所得収支黒字や対外純資産残高がさらに拡大し成熟債権国の段階に達するかどうかについては、今後の国際収支動向及び国内経済動向に注意する必要がある。 - 経済産業省

Figure 8-2 shows Japan is marked by a small amount of debit in “income balance,” credit centered on “securities investment,” and a small amount of “other investment.”例文帳に追加

コラム第8-2 図を見ると、我が国の特徴として、「所得収支」の支払の規模が小さいこと、受取が「証券投資」中心であること、「その他投資」が小さいことが確認できる。 - 経済産業省

There appears to be a possibility that the income balance of the United States will turn into a deficit , and the United States will enter a new phase in which it is an advanced debtor country that relies on the inflow of capital in the future (Table 1-2-8).例文帳に追加

なお、米国は今後、所得収支が赤字化し、資本流入に依存した先進債務国という新たな局面を迎える可能性もないとは言えない（第1-2-8表）。 - 経済産業省

As a result, the market balance moves from E to E’. These shifts allow for the reduction of the price of X and increase of production in exporting countries. They also allow for an increase of both the producer surplus and consumer surplus, based on the distribution of the tariff income and the dissolution of dead load.例文帳に追加

この結果、市場均衡はEからE' へ移り、価格の低下とともに貿易相手国における生産が拡大し、生産者余剰及び消費者余剰は、関税収入の分配及び死荷重の解消によって増加する。 - 経済産業省

The return of investment is Japan's direct investment outstanding in the emerging nations of Brazil, India and Russia has been lower than that in the emerging nations of China and ASEAN nations, and the return on investment in regard to the former is very volatile. Such direct investment pushed up the Japanese income surplus, which has exceeded trade balance surplus since 2005.例文帳に追加

こうした直接投資の成果として、我が国の所得収支黒字が大幅に拡大しており、2005年以降は貿易収支黒字を上回っている。 - 経済産業省

Using international balance-of-payments statistics, we will look into region-by-region profit margins by Japanese companies on their overseas investment. (annual credit from direct investment income/ direct investment position(assets)) Their investment profit margins in China had been higher than those in ASEAN4 until 2002. But since 2003, Japanese companies have been reaping higher returns on their investment in ASEAN4 than they have been reaping returns on investment in China.例文帳に追加

国際収支統計を利用して、我が国の地域別の投資収益率（直接投資収益受取額／直接投資資産残高）を見ると、2002年までは中国の投資収益率がASEAN4を上回っていたが、2003年以降ASEAN4の投資収益率が中国を上回っている。 - 経済産業省

Regarding the royalties and license fees balance, the royalties and license income of Japanese enterprises is increasing mainly on automobiles and other transport machinery on the back of the establishment of overseas subsidiaries and the expansion of production facilities outside Japan. The improvement on the royalties and license fees balance could be linked to the overseas expansion of Japanese enterprises.例文帳に追加

また、特許等使用料収支についても、海外現地法人設立や海外における生産機能の拡充を背景に自動車等の輸送機械を中心に我が国企業のロイヤリティー収入が増大しており、特許等使用料収支の改善についても我が国企業の海外展開と連動したものである可能性がある。 - 経済産業省

The table 4 is provided with data on the amount of an initial balance sheet and data on a planning amount required respectively for business activity, investment activity and financial activity in order respectively as a data input section by each of a plurality of account headings required in the balance sheet and an income statement.例文帳に追加

キャッシュベース経営計画表４は、貸借対照表および損益計算書において必要とされる複数の勘定科目毎に、期首貸借対照表の金額に関するデータと、営業活動、投資活動および財務活動にそれぞれ要する計画金額に関するデータとが、それぞれデータ入力欄として、その順番に設けられている。 - 特許庁

In addition, regarding entering business oneself, around 10% of both permanent and non-permanent employees sensed that it would be "fairly easy" or "on balance easy" (referred to below as the "easy group") to maintain their present annual income and standard of living, and conversely around 60% felt that it would be "fairly difficult" or "on balance difficult" (referred to below as the "difficult group") (Fig. 3-3-48).例文帳に追加

また、自ら開業して事業を経営する場合については、現在程度の年収・生活水準を維持することが「かなり容易だと思う」「どちらかというと容易である」の合計（以後、「容易派」と呼ぶ）が、正社員・非正社員ともに1割程度であり、逆に「かなり困難である」「どちらかというと困難である」の合計（以後、「困難派」と呼ぶ）が6割程度であった（第3-3-48図）。 - 経済産業省

Nevertheless, in 1989, the United States had a net debt to foreign countries, and furthermore, from 2005 onward, the margin of its surplus for its balance on income has continued to decrease mainly due to the expansion of interest payments and redemption expenses for US Treasury bonds accompanying rising interest rates and worsening of the financial deficit.例文帳に追加

しかし、1989 年には対外純債務を抱えることとなり、さらに、2005 年以降は、主に金利上昇と財政赤字の悪化に伴う米国国債の利払い・償還費用の増大によって、所得収支の黒字幅は減少を続けている。 - 経済産業省

As a result of households having easily borrowed funds on the back of rising house and other asset prices, the balance of household debt in the United States has rapidly worsened in recent years, and they have fallen into a situation where they cannot actually make repayments within the confines of their income.例文帳に追加

これまで住宅等資産価格の上昇を背景に安易な資金借入を続けてきた結果、近年の米国家計の債務残高は急速に悪化しており、収入の範囲内では事実上返済できない状態に陥っている。 - 経済産業省

In the future, Japan is expected to move to Stage V, “mature creditor nation,” through (i) a decrease in the balance of goods and services along with the decline of international competitive edge of domestically produced products due to elevated costs centering on labor costs; (ii) an increase in income surplus through the rise of external assets due to the current account surplus accumulated in the past; and (iii) a reduction in the capital balance deficit along with a decrease in the current account surplus.例文帳に追加

今後は、①人件費を中心としたコスト増から自国製品の国際競争力は減退し、貿易・サービス黒字は減少、②過去に蓄積した経常黒字による海外資産の増加効果から所得収支は増加、③資本収支は経常収支の黒字幅減少により赤字幅を減少、という動きにより、第五段階の「成熟した債権国」に移行していくとされる。 - 経済産業省

As already stated, the United States has carried out fund procurement from overseas centering on bonds with relatively low procurement costs, and has carried out asset management overseas centering on direct investment and stock invest with high rates of return. As a result, the United States has realized a surplus for balance on income up to now, although it is a net debtor nation, in which in terms of stock the amount of fund procurement from overseas is greater than the amount of asset management overseas.例文帳に追加

このように米国は、海外からの資金調達は比較的調達コストの低い債券を中心に行い、海外での資産運用は収益率の高い直接投資や株式投資を中心に行うことによって、ストックで見た海外からの資金調達額が海外での資産運用額よりも多い純債務国であるにもかかわらず、これまで所得収支の黒字を実現してきた。 - 経済産業省

Nevertheless, there is concern that the net debt to foreign countries as a percentage of GDP will increase in the future, in light of (a) the flattening out of the nominal effective exchange rate of the US dollar from 2005 onward, (b) the continued worsening of the trade balance, (c) the unlikelihood of external asset prices of the United States, including stock prices, continuing to rise in the long term, and (d) the decrease in the margin of surplus for the balance on income for two consecutive years from 2005 onward. It is thus necessary for the United States to try to control this by reducing its trade deficit to a certain degree (Figure 1-2-11).例文帳に追加

しかしながら、① 2005 年以降ドルの名目実効為替レートは横ばいに転じていること、②貿易収支は引き続き悪化を続けていること、③株価等米国の対外資産価格が長期的に上昇し続けるとは考えにくいこと、④2005 年以降 2 年連続で所得収支黒字幅が減少していることにかんがみれば、今後、対外純債務残高の名目GDP 比が増加することが懸念されることから、米国は、貿易赤字を一定程度縮小させることで、その抑制を図ることが必要である（第1-2-11図）。 - 経済産業省

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 66-5(2) of the Act is applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities (meaning the average balance of liabilities prescribed in paragraph (4)(v) of the said Article; hereinafter the same shall apply in this Article) regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5(4)(v) of the Act; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加

９　法第六十六条の五第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債のうち特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム

(9) With respect to the application of the provisions of paragraph (1) to paragraph (4) in the case where the provisions of Article 68-89(2) of the Act are applied, the term "and then multiplying the said amount of expenses by the ratio" in paragraph (1)(i) shall be deemed to be replaced with ", then deducting the amount obtained by multiplying the part of the said amount of expenses that pertains to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89(4)(viii) of the Act; hereinafter the same shall apply in this item) by the ratio obtained by dividing the average balance of liabilities after adjustment (meaning the average balance of liabilities after adjustment prescribed in paragraph (5); hereinafter the same shall apply in this item) regarding the liabilities for the said amount by the average balance of liabilities regarding the liabilities for the said amount which pertains to a specified bond transaction with a repurchase/resale agreement, etc., and then multiplying the remaining amount after deduction by the ratio;" the term "The average balance of liabilities (meaning the average balance of liabilities prescribed in item (v) of the said paragraph; hereinafter the same shall apply in this Article)" in (a) of paragraph (1)(i) shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment from the average balance of liabilities;" the term "The average balance of liabilities" in (b) of the said item shall be deemed to be replaced with "The remaining amount after deducting the average balance of liabilities after adjustment regarding the said liabilities from the average balance of liabilities;" the term "three" in (c) of the said item shall be deemed to be replaced with "two;" the term "The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income" in (a) of paragraph (1)(ii) shall be deemed to be replaced with "The amount obtained by deducting the sum of the amount of interest on liabilities, etc. pertaining to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (2) of the said Article and the amount of guarantee charge, etc. for the taxable income;" the term "where the remaining amount after deducting the amount" in paragraph (2) shall be deemed to be replaced with "where the remaining amount after deducting the sum of the average balance of liabilities regarding the average balance of liabilities which pertain to a specified bond transaction with a repurchase/resale agreement, etc. prescribed in paragraph (6) and the amount;" and the term "by three" in the said paragraph shall be deemed to be replaced with "by two." 例文帳に追加

９　法第六十八条の八十九第二項の規定の適用を受ける場合における第一項から第四項までの規定の適用については、第一項第一号中「）の金額」とあるのは「）の金額から、当該金額のうち特定債券現先取引等（同条第四項第八号に規定する特定債券現先取引等をいう。以下この号において同じ。）に係るものに、当該金額に係る負債に係る調整後平均負債残高（第五項に規定する調整後平均負債残高をいう。以下この号において同じ。）を当該金額に係る負債で特定債券現先取引等に係るものに係る平均負債残高（同条第四項第五号に規定する平均負債残高をいう。以下この条において同じ。）で除して得た割合を乗じて計算した金額を控除した残額」と、同号イ中「平均負債残高（同項第五号に規定する平均負債残高をいう。以下この条において同じ。）」とあるのは「平均負債残高から調整後平均負債残高を控除した残額」と、同号ロ中「平均負債残高」とあるのは「平均負債残高から当該負債に係る調整後平均負債残高を控除した残額」と、同号ハ中「三（」とあるのは「二（」と、同項第二号イ中「課税対象所得に係る保証料等の金額を控除した残額」とあるのは「、同条第二項に規定する特定債券現先取引等に係る負債の利子等の額及び課税対象所得に係る保証料等の金額の合計額を控除した残額」と、第二項中「平均負債残高から」とあるのは「平均負債残高から第六項に規定する特定債券現先取引等に係るものに係る平均負債残高及び」と、「三を乗じて得た金額」とあるのは「二を乗じて得た金額の合計額」とする。 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said domestic corporation pays for the relevant business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

(a) The amount obtained by deducting the amount of guarantee charge, etc. for the taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89(4)(iii) of the Act; hereinafter the same shall apply in this Article) that the said consolidated corporation pays for the relevant consolidated business year to the said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of the said item from the amount listed in (a) of the said item 例文帳に追加

イ　当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等（法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。）の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、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

(i) Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which the said domestic corporation pays for the relevant business year to a foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 66-5(4)(i) of the Act; hereinafter the same shall apply in this Article) and a fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of the said paragraph; hereinafter the same shall apply in this Article) related to the said domestic corporation (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5(4)(ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of the said interest; such amount of expenses shall be referred to as the "amount of guarantee charge, etc. for the taxable income" in the next item) and then multiplying the said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the "amount exceeding the average balance of liabilities" in the next item and the next paragraph) by the amount listed in (b): 例文帳に追加

一　イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合　当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等（法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。）及び資金供与者等（同項第二号に規定する資金供与者等をいう。以下この条において同じ。）に支払う第十五項各号に掲げる費用（第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得（法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。）に含まれるときに、支払うものに限る。）の金額（次号において「課税対象所得に係る保証料等の金額」という。）に、イに掲げる金額からハに掲げる金額を控除した残額（次号及び次項において「平均負債残高超過額」という。）をロに掲げる金額で除して得た割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム