「differences」に関連した英語例文の一覧と使い方(109ページ目) - Weblio英語例文検索

In addition, due to differences in culture and disrespect to Japanese, some of Tsushinshi envoy did violent acts as described in the following: Sneezing or spitting on walls, urinating on stairs, drinking too much sake wine, digging out gates or poles, breaking chairs or folding screens, making horses run to death, complaining about the food served, stealing bedclothes and tableware, making maidservants pregnant, requesting bigger fish, requesting vegetables out of the season, or spitting on persons of the Tsushima Domain accompanying them when a request for unscheduled actions was refused. 例文帳に追加

そして、文化の違いや日本人に対する侮りから、通信使一行の中には、屋内の壁に鼻水や唾を吐いたり小便を階段でする、酒を飲みすぎたり門や柱を掘り出す、席や屏風を割る、馬を走らせて死に至らしめる、供された食事に難癖をつける、夜具や食器を盗む、日本人下女を孕ませる　魚なら大きいものを、野菜ならば季節外れのものを要求したり、予定外の行動を希望して拒絶した随行の対馬藩の者に唾を吐きかけたりといった乱暴狼藉を働くものもあった。 - Wikipedia日英京都関連文書対訳コーパス

5 All member countries recognize that circumvention is an issue of concern.　The basic conflict over anti-circumvention is between, on one side the United States, the European Union, and other Members that already have their own anti-circumvention rules and wish to legitimize them, and on the other side a large number of other Members including Japan who are wary of introducing these measures because they could restrict legitimate investment activities and potentially reduce and distort trade and investment.　There are sharp differences of opinion on this issue, and no agreement is in sight.例文帳に追加

迂回に関しては、それが問題であることは認識されているものの、既に独自の迂回防止規定を導入しておりそれをAD 協定上も正当化したい米国・EU 等と、迂回防止措置により正当な投資活動まで規制の対象となり、貿易・投資の流れを萎縮又は歪曲するおそれがあるとして当該措置の導入の在り方に慎重な我が国をはじめとする多くの加盟国等との意見の相違があり、AD 協定における規律の必要性の有無もしくは内容について、現在まで加盟国間で合意に至っていない。 - 経済産業省

We will look into electrical machinery and transportation equipment whose intra-industry trade has both been advancing. Let's assume that if differences of import and export prices between Japan and other East Asian countries are 1.25 times or less in their trade of electrical machinery and transportation equipment, such trade will be categorized as horizontal intra-industry trade 8. If price gaps are found to be more than 1.25 times, we will call it vertical intra-industry trade. Viewed under that assumption, trade of electrical machinery is basically vertical intra-industry trade.(Figure2.2.15.-1A) In the case of trade of transportation equipment, it is found that trade between Japan and China has been increasingly shifting to horizontal intra-industry trade in recent years, with goods traded between the two countries having the same quality.(Figure 2.2.15.-2)例文帳に追加

そこで、産業内貿易が進展している電気機械と輸送機械について見ると、我が国と東アジアとの間において輸出入品の価格差が1.25倍までのものを水平的産業内貿易とし8、それ以上価格差がある場合を垂直的産業内貿易とした場合には、①電気機械については、垂直的産業内貿易が中心（第2-2-15図①A）、②輸送機械については、中国との貿易において同品質の財を取引する水平的産業内貿易の割合が近年高まっている（第2-2-15図②）、ことが分かる。 - 経済産業省

In addition, the government will promote objective evaluations of the performance of each initiative made by the factories/workplaces by using tools such as benchmarking, taking into account the differences in the organizational structures of companies. Further, it plans to establish frameworks in which multiple enterprises jointly undertake voluntary initiatives for energy conservation and emissions reduction (joint initiatives for energy/CO2 reductions). Such joint efforts include the “promotion of emission reduction measures for small and medium-sized enterprises” (described in the next section) and the mutual utilization of exhaust heat from factories at industrial complexes and at other industry-concentrated areas. Providing support for large-scale partnership projects with significant potential energy-saving effects is also planned.例文帳に追加

あわせて、企業の経営形態等を踏まえつつ、工場・事業場等ごとの取組に対するベンチマーク等の指標を活用した客観的評価を推進するとともに、次の項目に掲げる「中小企業の排出削減対策の推進」やコンビナート等の産業集積地において工場排熱を企業間で融通する等、複数の事業者が共同して自主的に省エネ・排出削減を行う仕組み（エネルギー・CO2共同削減事業）を構築し、また、省エネルギー効果の大きい連携事業に対して支援を行う。 - 経済産業省

In the ultrasonic flowmeter, two or more pairs of transmitting / receiving ultrasonic detectors are arranged at a prescribed spacing along the direction of the tube axis of a measurement tube, and a flow rate of fluid to be measured flowing in the measurement tube is measured from time differences between the ultrasonic waves respectively supplied on the pairs of transmitting / receiving ultrasonic detectors.例文帳に追加

測定管の管軸方向に所定間隔を持って一対の送受信超音波検出器を複数個配置し、該一対の送受信超音波検出器の夫々に供給した超音波の時間差により前記測定管内に流れる測定流体の流量を計測する超音波流量計であって、 前記一対の送受信超音波検出器の夫々に異なる変調した超音波信号を送出する変調手段を設けると共に、前記異なる超音波信号に基づいて得られた受信信号を切り替えて受信する送受信制御部を備えたことを特徴とする超音波流量計。 - 特許庁

Although this article included some personal opinions of my own, there is a consensus within the FSA, for example on the idea that it is necessary to remain cautious about the argument that the required capital adequacy level should be raised universally without accurately identifying the differences in business models and risk profiles between individual financial institutions or paying adequate attention to an appropriate assessment of asset value, namely without putting sufficient emphasis on the accuracy of the risk asset amount, which constitutes the denominator of the calculation formula of the capital adequacy ratio. 例文帳に追加

この寄稿の中には、意見にわたる部分、個人的見解にわたる部分も含まれておりますけれども、金融庁としての概ねのコンセンサスとしても、例えば、個別金融機関ごとのビジネスモデルの違いによるリスク・プロファイルの違いを的確に把握することなく、あるいは適切な資産価値評価というものを十分に重視せずに、つまり、自己資本比率を計算する際の分母の部分、分母のリスクアセットの計算の正確性ということに十分に力点を置かずに、一律に自己資本の水準を引き上げる議論というものに対しては注意が必要であるという認識を持っているということが言えるかと思います。 - 金融庁

(ii) an act to accept the consignment of a Transaction on a Commodity Market, etc., as a Future Commission Merchant may stipulate within the scope of the consent that has been extended considering time differences with regard to the matters set forth in the preceding Article, item (iv), after obtaining consent for the matters set forth in item (i) to item (iii) and item (v) to item (vii) of the same Article from a customer who is a Non-Resident (which means Non-Resident as prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Control Act (Act No. 228 of 1949); the same shall apply in Article 126); 例文帳に追加

二　非居住者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号に規定する非居住者をいう。第百二十六条において同じ。）である顧客から前条第一号から第三号まで及び第五号から第七号までに掲げる事項について同意を得た上で、同条第四号に掲げる事項については時差を考慮して必要な幅を持たせた同意の範囲内で商品取引員が定めることができるものとして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

(9) Notwithstanding the provisions of Article 68-88(2) of the Act, the arm's length price prescribed in paragraph (1) of the said Article for a transaction that was deemed to be a foreign affiliated transaction under the provisions of paragraph (5) of the said Article shall be the amount calculated by applying the provisions of paragraph (2) of the said Article by deeming that the said transaction has been conducted between a consolidated corporation set forth in the preceding paragraph and a foreign affiliated person related to the said consolidated corporation set forth in the said paragraph and by making a necessary adjustment with regard to the differences in the amount of consideration caused when a transaction between the said consolidated corporation and the said foreign affiliated person is conducted via a non-affiliated person. 例文帳に追加

９　法第六十八条の八十八第五項の規定により国外関連取引とみなされた取引に係る同条第一項に規定する独立企業間価格は、同条第二項の規定にかかわらず、当該取引が前項の連結法人と同項の当該連結法人に係る国外関連者との間で行われたものとみなして同条第二項の規定を適用した場合に算定される金額に、当該連結法人と当該国外関連者との取引が非関連者を通じて行われることにより生ずる対価の額の差につき必要な調整を加えた金額とする。 - 日本法令外国語訳データベースシステム

Regarding the wage differential between SMEs and large enterprises, the situation is currently changing considerably due to a combination of factors. These include the substantial increase in absolute income levels in conjunction with the high growth of the Japanese economy, the considerable decline in the wage differential with large enterprises as a result of the tight market for new employed persons during the highgrowth period in particular, the fact that differences in enterprise size are only one of many causes of the disparity in wages, and the medium and long-term upward trend in the dispersion of disparity among enterprises of the same size.23)例文帳に追加

また、中小企業と大企業との賃金格差についても、我が国経済の高度成長に伴い、絶対的な所得水準自体が大きく向上してきたこと、特に高度成長期には、新規就業者等の需給が逼迫し、こうした状況に中小企業も賃金値上げで対応した結果、大企業との賃金格差がかなり縮小したこと、企業規模の違いは賃金等の格差の諸要因の一つに過ぎないこと、同程度の企業規模内部での格差の分散が中長期的に増加する傾向にあること等から、現在では、格差を巡る状況は大きく変化している23。 - 経済産業省

(ii) an act to accept the consignment of a Transaction on a Commodity Market, etc., as a Future Commission Merchant may stipulate within the scope of the consent that has been extended considering time differences with regard to the matters set forth in the preceding Article, item 4, after obtaining consent for the matters set forth in item 1 to item 3 and item 5 to item 7 of the same Article from a customer who is a non-resident (which means non-resident as prescribed in Article 6, paragraph 1, item 6 of the Foreign Exchange and Foreign Trade Control Act (Act No. 228 of 1949); the same shall apply in Article 126). 例文帳に追加

二非居住者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条 第一項第六号 に規定する非居住者をいう。第百二十六条において同じ。）である顧 客から前条第一号から第三号まで及び第五号から第七号までに掲げる事項について 同意を得た上で、同条第四号に掲げる事項については時差を考慮して必要な幅を持 たせた同意の範囲内で商品取引員が定めることができるものとして商品市場におけ る取引等の委託を受ける行為 - 経済産業省

The negotiation is indeed still going on but I do find that, in general, Japan's argument has been accepted to a considerable extent. For example, deferred tax assets were not initially on the agenda when the current negotiation started, but I believe that it is now pretty much a certainty that financial institutions will be allowed to include 10 percent or more holdings of common stock of other financial institutions and deferred tax assets in Tier 1 capital up to a limit of 15 percent in the aggregate. Another example of Japan's argument successfully being accepted is the correction of unequal treatment in relation to computer software and other assets accounted for as intangible fixed assets due to differences in accounting standards, as has, I believe, been announced. 例文帳に追加

今交渉の途中でございますから、全体的にはかなり、私は日本の主張が、例えばご存じのように、繰延税金資産、これは最初は今度の交渉が始まったときは入れていませんでしたが、繰延税金資産が他の金融機関への出資、金融機関への普通出資が10％以上の場合でございますが、合算してTire1に15％まで参入ということは、これは多分決まったことだと思いますけれども。それから、無形固定資産に計上された資産、ソフトウェア等についても会計基準の差異に基づく取扱いの不平等是正と、こういったところは発表があったと思いますけれども、きちっと取り入れていただけたわけでございます。 - 金融庁

However, after World War II, based on the criticisms by people like Naoshige TSUCHIDA, the theory is no longer held as true for the following reasons: Until the early Insei period (the period ruled by the retired Emperor), even if there were differences in strength of authority between the Sessho/Kanpaku and the Emperor, political decisions were made through a consultation of both sides, and there was never a time in which the Sessho and/or Kanpaku arbitrarily took the initiative in political affairs; and orders that related to state politics were issued based on the chain of command through senshi and daijokanpu (official documents issued by the Daijokan and the Grand Council of State) even during the golden days of the regency, and it was revealed that kudashibumi and migosho documents issued by the Mandokoro were only effective for private or internal problems of the sessho and kanpaku themselves. 例文帳に追加

だが、戦後に入ると土田直鎮らによる批判などがあり、現在では院政初期までは摂政・関白と天皇との間に力関係の差はあっても、両者の協議によって政治判断が行われており、摂政・関白が専断的に政務を取った時期は存在しなかったこと、国政に関する命令は摂関政治全盛期でも宣旨・太政官符による命令系統が機能しており、政所下文及び御教書はあくまで摂政・関白個人の私的あるいは宣旨・太政官符内部の問題に対してのみ有効な命令文書であったことが明らかとされており、この説は成り立たないと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

In view of the above, companies choosing to use IFRS should be required to also disclose Japanese GAAP financial information corresponding to the current and previous year, only in the first year of IFRS application.Considering that a certain level of continuity should be ensured for the information disclosed and that the cost and burden of parallel disclosure should be eased, it would be appropriate to consider a simpler and more effective measure for information disclosure.The measure could include replacing continuous parallel disclosure in subsequent years by adding explanatory notes comparing significant differences between IFRS and the Japanese GAAP when applicable, and excluding the parallel disclosure (for the current year under the Japanese GAAP) in the first year of IFRS introduction from the scope subject to external audits. 例文帳に追加

以上を踏まえると、ＩＦＲＳ適用企業の財務諸表を理解する上で必要となる一定の連続性を確保する観点と作成者の並行開示に係る負担・コストの観点の双方に配慮し、並行開示は、導入初年度における開示(前年度及び当年度財務諸表各１年分)に限定し、継続的な並行開示に代えて、ＩＦＲＳと我が国会計基準の重要な差異の注記にとどめることや、導入初年度の並行開示(旧基準に基づく当年度分)については、監査人の監査の対象としないことなど、簡素で有効な情報提供の方策を検討することが適当である。 - 金融庁

At the same time, overseas markets are generally expected to continue to grow more rapidly than domestic markets due, among other things, to differences in demographic trends between Japan and the rest of the world, and so it is important to economic growth that, on the demand front, Japanese SMEs and small and medium manufacturers in particular develop business strategies with a view to expansion overseas in various ways, innovate in business to develop new markets, raise value added by development new technologies and enhancing brand value, and enter markets in Japan as well that are expected to grow in the light of trends such as population aging (see Part II, Chapter 1).例文帳に追加

他方、需要面で経済成長を実現していく上では、日本とそれ以外の世界の人口動態の違い等から、全般的には国内市場より海外市場の伸びが高い状況が続くものと予想され、日本の中小企業においても、製造業を中心として多様な形での海外展開を視野に入れて経営戦略を構築し、販路開拓等の経営革新に取り組んでいくことや、新規性のある技術開発やブランド価値の増進による高付加価値化を図ること、高齢化等を反映して国内においても成長が見込まれる市場に取り組んでいくこと等が重要となる（第2部第1章参照）。 - 経済産業省

The differences between the claimed invention and the invention described in D1 are as follows: With respect to the criterion for reducing the rotational speed of the rotating device upon the occurrence of a data error, the claimed invention causes the rotational speed to be reduced whenever a data error has been detected. On the other hand, the invention described in D1 causes the rotational speed to be reduced when the number of error corrections is larger than a predetermined value and the optical disc is recorded at low-speed rotation; and the claimed invention reproduces data by rotating the optical disc at the unchanged rotational speed when no data error is detected by the detecting device. On the other hand, the invention described in D1 reproduces data by rotating the optical disc at the unchanged rotational speed when the number of error corrections is smaller than a predetermined value. 例文帳に追加

本願発明と刊行物１の発明を対比するに、 データエラーの発生により光ディスクを回転させる回転手段の回転数を低下させる場合が、本願発明では、「データエラーを検知する度」であるのに対して、刊行物１の発明では、「誤り訂正を行った回数が所定値より多く、セットされている光磁気ディスクが低速回転モードで記録されたものであるとき」であり、 そのままの回転数で光ディスクを回転させてデータの再生を行う場合が、本願発明では、「検知手段によりデータエラーを検知しないとき」であるのに対して、刊行物１の発明では、「誤り訂正を行った回数が所定値より少ないとき」である点で相違する。 - 特許庁

They claim that (1) it is difficult to reduce money supply volume to an appropriate level in a short time span, for international excessive liquidity is at an extremely high level because of easy-money policies which had been maintained for many years (Figure 1.1.15), (2)funds generated by significant current account surpluses in East Asian countries and regions such as China, as well as new oil money created by crude oil prices which have soared and remained at a high level, will flow back into the US further because of the raising of interest rates in the US, and (3) it is difficult for different countries to introduce uniform tight policies because of differences in economic cycles, although for tightening the money market, it is effective for fund suppliers of respective nations to carry out tight policies in harmonization.例文帳に追加

その理由としては、①これまでの長年にわたる金融緩和政策で国際的な過剰流動性が極めて高い水準にあることから短期的には資金供給量が適正水準まで低下することは難しいこと（第1-1-15図）、②中国等の東アジア諸国・地域の大幅な経常収支黒字による資金や、原油価格の高騰・高止まりにより生じた新たなオイルマネーが米国金利引上げにより更に米国へ還流すること、③金融引締めを行うためには世界の資金供給源が協調して金融引締めを行うことが有効だが、景気サイクルの違う各国が協調して均一的な引締めを行うことは難しい、ということが指摘されている。 - 経済産業省

(iii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount obtained by adding the amount of the costs spent by the selling side of inventory assets for a foreign affiliated transaction for acquiring the inventory assets through the purchase, manufacture or any other acts (hereinafter referred to as the "amount of acquisition costs" in this item), the amount obtained by multiplying the amount listed in (a) by the ratio of the amount listed in (b) against the amount listed in (c) (where functions performed by the selling side or any other matters differ between a transaction in which a seller sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and the said foreign affiliated transaction, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity), and the sum of the amounts listed in (a)2.: 例文帳に追加

三　国外関連取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額（以下この号において「取得原価の額」という。）に、イに掲げる金額にロに掲げる金額のハに掲げる金額に対する割合（販売者が当該棚卸資産と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（以下この号において「比較対象取引」という。）と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額及びイ（２）に掲げる金額の合計額を加算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

In the United States, I had a frank exchange of opinions with Chairman Cox on this matter. I understand that the U.S. stance on this matter is basically the same as the Japanese stance. The EU is scheduled to conclude its equivalence assessment of accounting standards by the end of the year. As this deadline is approaching, convergence has emerged as a top priority matter. Next year and beyond, we will strive toward achieving convergence by 2011, in accordance with the Tokyo Agreement. In this sense, there are some differences between the situations of Japan and the United States and the situations of other countries, such as Canada, South Korea and China. I will explain the current state of the use of international accounting standards in Japan. Currently, Japan allows the use of international accounting standards by foreign companies that make disclosure in countries that have adopted such standards. 例文帳に追加

アメリカについても、コックス委員長とこの問題について率直な意見交換をしてきましたが、日本と立場が基本的に同じだと、こんなふうに考えておりまして、会計基準につきましては、EUによる同等性の評価の期限が本年中ということでありますが、この期限を目前といたしまして、コンバージェンスが最優先の課題であって、その後も東京合意の下、2011年に向けてコンバージェンスを進めていくことになると、こういった意味では、若干、カナダであったり、韓国であったり、また、中国と日本、アメリカの置かれている位置というのは違うのかなと思っておりますが、そういった意味で、この国際会計基準自体について申し上げますと、我が国の国際会計基準の使用の現状については、国際会計基準採用国において開示をしている外国企業によります使用は既に認めているわけであります。 - 金融庁

With respect to deferred tax assets, they were not slated to be included into the core capital when the Basel III initiative began, but Japan, as well as some other countries, insisted strongly that they should be included. As you also know, deferred tax assets arise from timing differences between tax and accounting treatments and are allowed to be carried forward for up to, if I remember right, seven years in Japan. As for stakes in other financial institutions, Basel III has not allowed the inclusion of the entire amount, but attaches conditions. It has been decided that the amount of 10 percent or more holdings in common shares of financial institutions, combined with other allowable amounts, can be included in the Tier 1 core capital, which basically consists of common equity and retained earnings, up to 15 percent in the aggregate. 例文帳に追加

この前も申し上げましたように繰延税金資産ですね、バーゼル III が始まったときは、これは中核的資本には入れないというふうなことでございましたけれども、これはぜひ入れるべきだと強く日本を中心に主張いたしまして、これもご存じのように、繰延税金資産というのは引き当てとタイミング、税制と金融とのタイミングの差があるから、日本の場合たしか７年でしたかね、引き当ての繰延税金資産というのがございますが、他の金融機関への出資、これは全部が認められたわけではなくて、ご存じのように条件付きでございまして、金融機関への普通出資が10％以上の場合等を合算して普通株式と、Tier1ですね、普通株式と内部留保が基本的に、ご存じのように中核的資本でございますが、その15％まで参入するということが、この前申し上げましたようにこれは決まりましたから。 - 金融庁

It is regrettable that, before this Annual Meetings, we could not agree on a concrete package for the second round quota reform, but it is important to overcome our existing differences to advance the discussions in a constructive manner. Based on last year’s Resolution of the Board of Governors, Japan continues to participate pro-actively in the ongoing discussions to complete the quota and voice reform by the Spring Meetings of 2008, and no later than the next Annual Meetings.New ways of thinking give rise to the redefinition of core competencies and priorities.The income of the IMF, which relies on interest generated by lending, is decreasing against the background of the stabilization of the global financial markets and the reduction in the number of countries borrowing from the IMF.As a consequence, the IMF has been in the red since FY 2007, and its deficits are forecast to expand rapidly.In this critical situation, the Fund’s measures to increase income are currently being examined, based on the recommendations by the Crockett committee. 例文帳に追加

今回の総会までに、第二段階の具体的内容の合意ができなかったのは残念ですが、個々の国々の利害を乗り越え、建設的精神によって議論を進めることが重要です。昨年の総務会決議に従い、来年春、遅くとも秋までに最終決着すべく、我が国は引き続き積極的に議論に参画してまいります。新しい発想は、また、IMFの中核的機能や優先分野の再定義にもつながります。ここ数年の国際金融市場の安定と借入国の減少等を背景として、借入国からの金利収入に依存するIMFの歳入は減少しています。その結果、IMFの収支は2007年度以来赤字となっており、今後とも財政赤字は一層拡大するものと見込まれています。こうした中、IMFでは、有識者委員会の報告書を受けて、歳入増強措置についての検討を進めているところです。 - 財務省

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) 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, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction: 例文帳に追加

二　国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と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（以下この号において「比較対象取引」という。）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）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

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

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

Another matter I would like to mention is the stability of the financial system. This is a global issue, with currencies around the world in a very unstable condition due to the Greek shock and the Irish crisis. In that respect, a certain degree of agreement was recently reached at the Basel Committee on Banking Supervision and at wider forums, such as the G20 summit in Seoul and G-8. However, there are still some issues over which differences remain. In light of the increasingly important role of the financial sector, I feel the growing importance of international initiatives concerning financial regulation. In the future, in order to prevent the recurrence of a financial crisis and to strengthen the financial system, Japan will continue to actively participate in international debates on a broad range of tasks agreed on at the G20 summit. Although Japan slipped to No. 3 in terms of the size of GDP, it is still among the top three as an economic power. Since the Lehman shock in particular, Japan’s position in the global economy has become increasingly important at a time when Asia is achieving remarkable economic development. Therefore, Japan will actively participate in such debates. 例文帳に追加

それから、もう一点がまさに金融システムの安定でございまして、これはもう世界的な話でございまして、ギリシャ・ショックあるいはアイルランド危機の問題を見ても、非常に通貨というものが世界全体で今まだ、非常に不安定な状態でございます。そういった意味で、先般バーゼル銀行監督委員会、あるいはそれを包含しての、11月のソウルサミット、Ｇ8、Ｇ20である程度合意ができたわけでございますけれども、まだ詰めていないところもございますので、そういったところを勘案して、益々金融は極めて重要な役割を果たしていることに鑑みて、金融規制に関する国際的な取り組みが益々重要になってきたというふうに私自身も実感するわけでございます。今後とも金融危機再発防止、それから金融システムの強化に向けて、Ｇ20サミットで合意された幅広い課題に対する国際的な論議に、引き続き積極的に日本国としても、（GDPが世界第）3番目になったというようなお話もございますけれども、世界で2番目、3番目の経済力を有している国でございますし、特にリーマン・ショックの後も、アジアの経済的な進展が著しいという時代において、大変日本が置かれた経済における国際的な地位の重要性というのは、ある意味で重要になってきていると、こう思うわけでございますから、そういったところで積極的に参画をしてまいりたいというふうに思っております。 - 金融庁

(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

The subject of the financial regulatory reforms has already been a significant discussion topic in the past as well. I heard that during the Financial Ministers and Central Bank Governors meeting held from October 22 to 23 in Gyeongju, the proposed capital adequacy requirement for banks and a new liquidity framework, which were drawn up in a recent meeting of the Group of Governors and Heads of Supervision, were welcomed along with the commitment to having them come into full force by the prescribed due date, and an endorsement was given to the policy framework, work processes and timelines proposed by the Basel Committee on Banking, one of the subordinate organs of the Financial Stability Board, with respect to the issue of addressing systematically important financial institutions (SIFIs) that you have just raised. The meeting accordingly agreed to give priority to this initiative as an agenda item of the G20 Summit. In that sense, implementing international financial regulatory reforms will contribute to an enhanced financial system and improved soundness of financial institutions in the medium to long term. In the meantime, it is also extremely important to, among other things, make the set of requirements a well-balanced one that fully takes into account differences between countries in terms of the actual operation of their financial systems and to implement it over time by, for instance, allowing an ample planning time in adequate consideration of any impact on the real economy - this is also an approach that Japan applies in attending the ongoing Summit meeting. 例文帳に追加

金融規制改革に関しましては、以前にも大きな話題になりました10月22日から23日は慶州でありました財務大臣・中央銀行総裁会議において、先般の中央銀行総裁・銀行監督当局長官との会合で作成された銀行の自己資本、それから流動性の新たな枠組みを歓迎し、期限内に完全に実施することにコミットすること、また今お話がございましたシステム上重要な金融機関（SIFIs）については、FSB（金融安定理事会）、この下部機関の一つにバーゼル銀行監督委員会がありますが、これが提案する政策の枠組み及び作業手順及び日程を承認することを聞いておりまして、G20サミットの議題として、そのことを優先することを合意したところでございまして、そういった意味で国際的な金融規制の改革については、中長期的に金融システムの強化及び金融機関の健全性の向上に資するものとなる一方、各国の金融システムの実情の違いを十分に踏まえたバランスのとれたものにすること、実体経済への影響に十分配慮し、十分な計画期間を設けるなど、時間をかけて実施していくことなどが極めて重要であり、今回のサミットにおいてもこうした姿勢で臨んでいます。 - 金融庁