「order margin」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

At the time of manufacturing the production objects along the flow of a plurality of processes indicated in (a), in order to manufacture them in a just-in-time manner so as to be just in time for the delivery time, not only feed time is controlled but also a delivery margin after feed is controlled.例文帳に追加

（ａ）に示すような複数の工程の流れに沿って生産対象品を製造する際に、納期時刻にちょうど間に合うようにジャストインタイムで製造するため、投入時期の管理ばかりではなく、投入後の納期余裕度制御も行う。 - 特許庁

To provide a printing system for document image data easy to use, in which when performing Nin1 printing, double-side printing or printing with binding margin onto page image data aligned in the order of pages, even a user unskilled in an apparatus can easily print out the image data in an easy-to-see state.例文帳に追加

ページ順に並ぶページ画像データに対して、Ｎｉｎ１印刷や、両面印刷、綴じ代印刷等を行うにあたり、たとえ装置に不慣れなユーザであっても、簡単に、見やすい状態で印刷出力させることのできる、使い易い書類画像データの印刷システムを提供する。 - 特許庁

A clipping threshold depends on the sum of the powers of various signals to be transmitted, and also the operating parameter of the amplifier depends on the sum of the powers, in order to maintain optimum efficiency in the amplifier and/or to minimize a power margin, namely the difference between saturation power and average operating power.例文帳に追加

クリッピング閾値は、伝送される様々な信号の電力の合計によって決まり、また、増幅器の動作パラメータも、増幅器の最適効率を維持するために、および／または電力マージンすなわち飽和電力と平均動作電力の差を最小化するために、電力の合計によって決まる。 - 特許庁

To solve the problem that an IC card cannot endure repeated bend well and the force of bend is concentrated to grooves crossing at right angles to bring about cracks on extensions of grooves because grooves which are provided in the outer peripheral part of a margin for adhesion of an IC module in order to prevent an IC chip from being broken down by bend of the card are linear.例文帳に追加

カードの曲げによるＩＣチップの破損を避けるために、ＩＣモジュールの接着代の外周部に設けた溝が直線状であるために繰り返しの曲げに対して弱く、直角に交わる溝に曲げによる力が集中して溝の延長上に亀裂が生じてしまう。 - 特許庁

To provide a resist composition for negative-tone development, of which variation of line width (LWR), exposure latitude (EL), and degree of focal margin (DOF) are excellent, in order to more stably form a highly precise fine pattern for manufacturing a highly integrated and highly precise electronic device, and a pattern forming method using the same.例文帳に追加

高集積かつ高精度な電子デバイスを製造するための高精度な微細パターンをより安定的に形成するために、線幅バラツキ(LWR)、露光ラチチュード(EL)及びフォーカス余裕度(DOF)に優れるネガ型現像用レジスト組成物、及びこれを用いたパターン形成方法を提供する。 - 特許庁

To hold a vehicle in a stop state on an uphill road preferentially using driving force, coping with a limit of grasping accuracy of friction coefficient between a wheel and a road surface, in order not to make the driving wheel exceed grip margin to the road surface in hill start from the temporary stop on the uphill road.例文帳に追加

車輪と路面の間の摩擦係数の把握精度の限界に対処し、上り坂での一時停止からの発進時に駆動輪に路面に対するグリップ限界越えを起こさせないよう、駆動力を優先的に使用して車輌を上り坂にて一時停止状態に保持する。 - 特許庁

To provide an acceptance of order and ordering support system for a builder, in which the cost is drastically reduced by eliminating an intermediate margin that should be originally unnecessary, in the construction industry of a multistoried subcontract structure.例文帳に追加

重層下請構造の建設業において、本来不用であるべき中間マージンを排除し、省略することによって大幅なコストダウンを図ることができるようにした建設業者向け受発注支援システムを提供することを目的とするものである。 - 特許庁

Every time when an execution performance of each work stored in an execution performance file 8 reaches a predetermined regulated value, an amount obtained by subtracting a prime cost of the work accumulated and stored in a generated prime cost file 4 from an order amount is divided by the order amount to create work-based profit margin information 13 at that time.例文帳に追加

実行出来高ファイル８に記憶された各工事の実行出来高が予め定められた各規定値に達する毎に、この時点で受注額から発生原価ファイル４に累積記憶されている当該工事の原価を減算した金額を受注額で除算した利益率を算出した工事別利益率情報１３を作成する。 - 特許庁

The scale (3) of each width for sticking a commercial index and the frame (4) of the sticking margin of the commercial index are exhibited in advance on the office sheet (1), and numbers (5) and classifications such as a classification (6) in the order of Japanese syllabary and a classification in alphabetical order are indicated on each scale (3) and frame (4).例文帳に追加

事務用シート（１）にあらかじめタックインデックスやマイタックインデックスなど、一般に出まわっている既製品の見出しを貼る幅ごとの目盛（３）や既製品の見出しの貼りしろの枠（４）を標示し、その目盛（３）や貼りしろの枠（４）ごとに番号（５）、五十音順の分類（６）、アルファベット順の分類（７）など分類の標記をする。 - 特許庁

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin 例文帳に追加

一　当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。） - 日本法令外国語訳データベースシステム

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin 例文帳に追加

一　当該連結法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。） - 日本法令外国語訳データベースシステム

Chubu Electric Power Company was initially studying an improvement work for increasing the seismic margin of five reactor facilities installed in the Hamaoka Nuclear Power Station. However, for Units 1 and 2, the power company concluded that it would require a considerable work cost and a long work period in order to make them resistant to the voluntary set target of the ground motion, and determined that it would hardly be economical if the operation were resumed after the improvement work for increasing the seismic margin.例文帳に追加

中部電力は、浜岡原子力発電所に設置された5基の原子炉施設について、耐震裕度の向上を図るための工事について検討していたが、1号機及び2号機については、自主的に目標としている地震動に対応するためには、相当な工事費用と工事期間を要するとの結論に達し、耐震裕度向上工事を実施した上で運転を再開し ても、経済的性に乏しいと判断した。 - 経済産業省

(7) Discount bonds prescribed in the preceding paragraphs shall mean government or company bonds (limited to those specified by a Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs shall mean margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds in the case of retirement by purchase) exceeds the issue price thereof: 例文帳に追加

７　前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。 - 日本法令外国語訳データベースシステム

c) Cost plus method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the said foreign affiliated transaction for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the said amount of cost by the normal profit margin specified by a Cabinet Order 例文帳に追加

ハ　原価基準法（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に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計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をいう。） - 日本法令外国語訳データベースシステム

(ii) In order to check the appropriateness of the management of cash margin and other deposits pertaining to currency-related over-the-counter derivative transactions and so forth and securities-related over-the-counter derivative transactions that are intended for individuals, supervisors shall require over-the-counter derivatives business operators to submit, periodically or as necessary, reports on external audits or internal audits. 例文帳に追加

② 個人向けの通貨関連店頭デリバティブ取引等及び有価証券関連店頭デリバティブ取引に係る金銭その他保証金の管理の状況の適切性を確認するため、店頭デリバティブ取引業者に対し、定期的に又は必要に応じて、外部監査又は内部監査の状況の報告を求めることとする。 - 金融庁

To provide an image output system, a controller, an image splitting method, a program for executing the method and a storage medium stored with the program which realize split output of image data in a proper image output direction and by a recording medium in a proper size in order to reduce the number of necessary recording media or the margin area of each recording medium as much a spossible.例文帳に追加

画像データを分割出力する場合に、必要となる記録媒体の枚数や各記録媒体の余白領域を極力少なくするべく、適切な画像出力方向にて、また、適切なサイズの記録媒体にて分割出力を行うことができる画像出力システム、制御装置、画像分割方法、その方法を実行させるためのプログラム、及び、そのプログラムを記憶した記憶媒体を提供する。 - 特許庁

Article 100-4 The matters specified by an ordinance of the competent ministry as prescribed in Article 10-2, item (i) of the Order shall be the amounts or the upper limits of the considerations to be paid by a customer with regard to a Brokerage Contract, whether they are known as fees, remunerations, expenses or by any other name (excluding values pertaining to receipt or delivery, the amount of the consideration for the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act, and the amount of Clearing Margin, etc. [which means the Clearing Margin, etc. prescribed in Article 217, paragraph (1), item (i) of the Act; the same shall apply hereinafter]; referred to as "Fees, etc." in this Article and Article 100-6), by type of consideration, or the outline of their calculation method (including the percentage to the Amount of Transactions [which means the Amount of Transactions prescribed in Article 10-2, item (iii) of the Order] based on said Brokerage Contract), and the sum of such amounts, or the upper limit thereof or the outline of their calculation method; provided, however, that, in cases where it is not possible to indicate these, said matters shall be a statement to that effect and the reason therefor. 例文帳に追加

第百条の四　令第十条の二第一号に規定する主務省令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、受託契約に関して顧客が支払うべき対価（受渡しに係る価額、法第二条第八項第四号に規定する取引の対価の額及び取引証拠金等（法第二百十七条第一項第一号に規定する取引証拠金等をいう。以下同じ。）の額を除く。この条及び第百条の六において「手数料等」という。）の種類ごとの金額若しくはその上限額又はこれらの計算方法（当該受託契約に基づく取引の額（令第十条の二第三号に規定する取引の額をいう。）に対する割合を含む。）の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあっては、その旨及びその理由とする。 - 日本法令外国語訳データベースシステム

Article 41-5 A Financial Instruments Business Operator, etc., with regard to his/her Investment Advisory Business, may not loan money or Securities to a customer or perform an intermediary, brokerage or agency service for a customer's loan of money or Securities to a third party; provided, however, that this shall not apply to cases where a Financial Instruments Business Operator loans money or Securities to a customer in the course of a margin transaction prescribed in Article 156-24(1) and other cases specified by a Cabinet Order. 例文帳に追加

第四十一条の五　金融商品取引業者等は、その行う投資助言業務に関して、顧客に対し金銭若しくは有価証券を貸し付け、又は顧客への第三者による金銭若しくは有価証券の貸付けにつき媒介、取次ぎ若しくは代理をしてはならない。ただし、金融商品取引業者が第百五十六条の二十四第一項に規定する信用取引に付随して顧客に対し金銭又は有価証券を貸し付ける場合その他政令で定める場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 42-6 A Financial Instruments Business Operator, etc., with regard to his/her Investment Management Business, shall not loan money or Securities to a customer or perform an intermediary, brokerage or agency service for a customer's loan of money or Securities to a third party; provided, however, that this shall not apply to cases where a Financial Instruments Business Operator loans money or Securities to a customer in the course of a margin transaction prescribed in Article 156-24(1) or other cases specified by a Cabinet Order. 例文帳に追加

第四十二条の六　金融商品取引業者等は、その行う投資運用業に関して、顧客に対し金銭若しくは有価証券を貸し付け、又は顧客への第三者による金銭若しくは有価証券の貸付けにつき媒介、取次ぎ若しくは代理をしてはならない。ただし、金融商品取引業者が第百五十六条の二十四第一項に規定する信用取引に付随して顧客に対し金銭又は有価証券を貸し付ける場合その他政令で定める場合は、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

b) Resale price method (meaning the method which uses, as the amount of the consideration for a foreign affiliated transaction, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the said foreign affiliated transaction for having sold the said inventory assets to a person who is not in a special relationship therewith (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the said resale price by the normal profit margin specified by a Cabinet Order 例文帳に追加

ロ　再販売価格基準法（国外関連取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（以下この項において「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計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をいう。） - 日本法令外国語訳データベースシステム

(i) In order to check the appropriateness of the management of cash margin and other deposits pertaining to currency-related over-the-counter derivative transactions and so forth and securities-related over-the-counter derivative transactions that are intended for individuals, supervisors shall require over-the-counter derivatives business operators to submit, in principle, once a week, prima facie evidence of the balance of trusts, such as certificates of deposit balance issued by trust banks, as well as a written document in which the required amount for management has been calculated for the corresponding date of calculation. 例文帳に追加

① 個人向けの通貨関連店頭デリバティブ取引等及び有価証券関連店頭デリバティブ取引に係る金銭その他保証金の管理の状況の適切性を確認するため、店頭デリバティブ取引業者に対し、原則として週１回、信託銀行発行の残高証明書等の信託残高を疎明する資料及びこれに対応する計算日における管理必要額を算出した書面の提出を求めることとする。 - 金融庁

To provide a phase transition type optical information recording medium capable of enhancing self reliability without reducing frequencies of repetitive recording/erasure, securing a wide process margin and enhancing initialization characteristics and repetitive characteristics of the optical information medium by incorporating a new material into a dielectric layer adjacent to an Ag or Ag alloy layer of a sulfuration resistant layer or a reflection layer in order to prevent influence of oxygen and its manufacturing method.例文帳に追加

相変化型光情報記録媒体において、酸素の影響を防ぐべく新たな材料を耐硫化層または反射層のＡｇまたはＡｇ合金層と隣接する誘電体層に含ませることにより、繰り返し記録・消去の回数を低下させることなく保存信頼性を向上することができ、広いプロセスマージンを確保でき、光情報媒体の初期化特性、繰り返し特性を向上することができる相変化型光情報記録媒体およびその製造方法を提供する。 - 特許庁

The President’s economic report in 2006 stated the US’s recognition that it is impossible to address the current account imbalance by single country’s political efforts without cooperation among countries As practical measures for the adjustment of global imbalance, the report requires such international cooperation that the US should raise its savings rate China and other Asian countries/regions, as well as Japan and Germany should reduce their savings rate, and oil exporting countries should increase their margin of supply capacity through upstream investments in order to stabilize crude oil prices.例文帳に追加

その解決へ向けて、2006年の米国大統領経済報告では、経常収支不均衡の問題は一国だけの政策行動では解決できず、複数の国の協力が必要であるとの認識に立っている。世界的な不均衡の減少に資する具体的な対応策として、米国の貯蓄率を増加させること、中国などアジア諸国・地域、我が国やドイツなどの貯蓄率を低下させること、原油輸出国が上流投資により余剰供給能力を増加させ、原油価格を安定化させることが挙げられており、国際的な対応の必要性を指摘している。 - 経済産業省

In an antidumping investigation on imports of a specific product, originating from one specific country, it was determined a margin of dumping of 10% for company A and no positive determination was made for company B, the only other firm of this specific country. The latter was responsible for more than 90% of the imports under investigation during the period analysed. In order to achieve a determination of injury, the volume of dumped imports considered were equal to the total volume of imports originating from the country in question. The decision to consider the total imports as the dumped imports, i.e. the decision not to subtract from the volume of dumped imports those imports originated in company B, means that the authority grossly overestimated the volume of dumped imports. . Thus, based on the miscalculation of the volume of dumped imports, the authority determined the existence of injury caused by artificially inflated “dumped imports” and applied antidumping duties on imports from company A. Shouldn’t we elaborate a clearer, more detailed, definition of “dumped imports”, in order to avoid misinterpretations and consequently the misuse of antidumping duties? 例文帳に追加

Ｘ国からの輸入品Ｙに対するＡＤ調査の結果、Ａ社のダンピングマージンは１０％とされ、Ｂ社はダンピングなしとされた。Ｘ国において、製品Ｙを生産している企業は、Ａ及びＢ社の２社しかなく、損害を決定する期間中における調査対象産品の９０％以上はＢ社生産のものであった。しかし、調査当局は、 "ダンピングされた輸入品"の量を、調査対象国からの輸入品の全ての量として解釈したため、ダンピングされていないＢ社からの輸入量も含めて損害の決定を行った。このように"ダンピングされた輸入品"の量を不合理に引き上げたことを基に損害を決定し、Ａ社にＡＤ税を賦課することは問題。このようなＡＤの誤用や誤った解釈を防止するため、"ダンピングされた輸入品"の定義を明確化する必要があるのではないか。 - 経済産業省

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

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

Article 156-24 (1) A person who intends to engage in the business of lending money or Securities as necessary for settlement of sales and purchase or other transactions of Securities conducted by a Financial Instruments Business Operator with credit granting to customers (hereinafter referred to as a "Margin Transaction") or other transactions specified by a Cabinet Order to a Member, etc. of a Financial Instruments Exchange or a Member Firm of an Authorized Financial Instruments Firms Association, by utilizing clearing systems of a Financial Instruments Exchange Market established by said Financial Instruments Exchange or clearing systems of the Over-the-Counter Securities Market established by said Authorized Financial Instruments Firms Association shall obtain a license from the Prime Minister. 例文帳に追加

第百五十六条の二十四　金融商品取引所の会員等又は認可金融商品取引業協会の協会員に対し、金融商品取引業者が顧客に信用を供与して行う有価証券の売買その他の取引（以下「信用取引」という。）その他政令で定める取引の決済に必要な金銭又は有価証券を、当該金融商品取引所が開設する取引所金融商品市場又は当該認可金融商品取引業協会が開設する店頭売買有価証券市場の決済機構を利用して貸し付ける業務を行おうとする者は、内閣総理大臣の免許を受けなければならない。 - 日本法令外国語訳データベースシステム

Article 41-13 Income tax shall not be imposed with respect to any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a nonresident with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such discount on foreign-issued company bonds to be received by a nonresident who has permanent establishments in Japan, which is attributed to a business conducted by the said nonresident in Japan or which is otherwise specified by a Cabinet Order 例文帳に追加

第四十一条の十三　非居住者が平成十年四月一日から平成二十年三月三十一日までの間に発行された第六条第一項に規定する民間国外債につき支払を受ける発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、所得税を課さない。ただし、当該発行差金のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(2) Corporation tax shall not be imposed with respect to any interest on foreign-issued company bonds or any discount on foreign-issued company bonds (meaning a margin generated where the amount to be received due to the redemption of foreign-issued company bonds exceeds the issue price of the foreign-issued company bonds) to be received by a foreign corporation with regard to foreign-issued company bonds prescribed in Article 6(1) issued during the period from April 1, 1998, to March 31, 2008; provided, however, that this shall not apply to such interest or discount on foreign-issued company bonds to be received by a foreign corporation having permanent establishments in Japan prescribed in Article 2(1)(iv) (hereinafter referred to in this Article and the next Article as a "foreign corporation having permanent establishments in Japan"), which is attributed to a business conducted in Japan by the said foreign corporation having permanent establishments in Japan or which is otherwise specified by a Cabinet Order. 例文帳に追加

２　外国法人が平成十年四月一日から平成二十年三月三十一日までの間に発行された第六条第一項に規定する民間国外債につき支払を受ける利子又は発行差金（その民間国外債の償還により受ける金額がその民間国外債の発行価額を超える場合におけるその差益をいう。）については、法人税を課さない。ただし、当該利子又は当該発行差金のうち、第二条第一項第四号に規定する国内に恒久的施設を有する外国法人（以下この条及び次条において「国内に恒久的施設を有する外国法人」という。）が支払を受けるもので当該国内に恒久的施設を有する外国法人の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(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

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs. 例文帳に追加

１０　法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。 - 日本法令外国語訳データベースシステム

(4) The term "Holding Ratio of Share Certificates, etc." as used in paragraph (1) means the ratio calculated by the following formula: from the total of the Number (meaning the Number of represented shares, in the case of share certificates, or meaning the Number converted into shares pursuant to the provisions of a Cabinet Office Ordinance, in the case of other securities; hereinafter the same shall apply in this Chapter) of the Share Certificates, etc. (excluding the Share Certificates, etc. specified by a Cabinet Office Ordinance by taking into consideration the manner of holding or any other circumstance; hereinafter the same shall apply in this paragraph) which are held (the term "hold" includes the cases of holding of the authorities set forth in the items of the preceding paragraph; hereinafter the same shall apply in this Chapter) by a Holder of the Share Certificates, etc. (meaning a holder set forth in paragraph (1); hereinafter the same shall apply in this Chapter), deduct the Number of Share Certificates, etc. issued by the issuer of said Share Certificates, etc. for which the holder has an obligation of delivery (excluding an obligation of delivery which the holder has against a Joint Holder) arising from transfer by way of margin transactions under Article 161-2(1) or any other transaction methods specified by a Cabinet Office Ordinance (the Number of Share Certificates, etc. after said deduction shall be hereinafter referred to as the "Number of Share Certificates, etc. Held" in this Chapter); add the Number of Share Certificates, etc. held by the Joint Holder in relation to the Share Certificates, etc. issued by said issuer (excluding those for which a right to request delivery or any other right specified by a Cabinet Order exists between the holder and the Joint Holder) to the Number of Share Certificates, etc. Held (the Number of the Share Certificates, etc. after said addition shall hereinafter be referred to as the "Total Number of Share Certificates, etc. Held"); and divide the Total Number of Share Certificates, etc. Held, by the sum of the total Number of issued shares of the issuer and the Number of the Share Certificates, etc. held by said holder and Joint Holder (excluding the share certificates and any other Securities specified by a Cabinet Office Ordinance). 例文帳に追加

４　第一項の「株券等保有割合」とは、株券等の保有者（同項に規定する保有者をいう。以下この章において同じ。）の保有（前項各号に規定する権限を有する場合を含む。以下この章において同じ。）に係る当該株券等（その保有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）の数（株券については株式の数を、その他のものについては内閣府令で定めるところにより株式に換算した数をいう。以下この章において同じ。）の合計から当該株券等の発行者が発行する株券等のうち、第百六十一条の二第一項に規定する信用取引その他内閣府令で定める取引の方法により譲渡したことにより、引渡義務（共同保有者に対して負うものを除く。）を有するものの数を控除した数（以下この章において「保有株券等の数」という。）に当該発行者が発行する株券等に係る共同保有者の保有株券等（保有者及び共同保有者の間で引渡請求権その他の政令で定める権利が存在するものを除く。）の数を加算した数（以下この章において「保有株券等の総数」という。）を、当該発行者の発行済株式の総数に当該保有者及び共同保有者の保有する当該株券等（株券その他の内閣府令で定める有価証券を除く。）の数を加算した数で除して得た割合をいう。 - 日本法令外国語訳データベースシステム