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

Accordingly, there is forex risk in any investment by Japan in overseas assets.例文帳に追加

したがって、我が国においては対外投資に当たっての為替リスクが存在することとなる。 - 経済産業省

79 According to the Department of Commerce, 57% of net overseas assets (assets overseas held by the United States) held by the United States as of 2007 was made up of direct investments in foreign currencies and stocks.例文帳に追加

79　米国商務省によれば、米国の対外総資産（米国が海外に保有する資産）の構成比は、2007年末時点で、外貨建ての直接投資と株式が全体の57％を占めている。 - 経済産業省

The decrease in the amount of net overseas assets is theoretically equal in relationship to the amount of the current account for that year.例文帳に追加

対外純資産の前年からの増減額は、理論的には、この年の経常収支額と等しくなる関係にある。 - 経済産業省

78 Refer to the annotations for the effects of U.S. capital gains on net overseas assets and the current balance of payments.例文帳に追加

78　米国のキャピタル・ゲインが対外純資産、経常収支に与える影響については、付注参照 - 経済産業省

Overseas, action is being taken by employing methods such as townscaping measures and the use of unused assets, and these strategies provide useful pointers for Japan (Cases 2-3-16~17).例文帳に追加

海外においては、景観対策、未利用資産の活用等の観点から、参考になる取り組みが行われている例がある（事例2-3-16～17）。 - 経済産業省

Most of the “income balance” credit is income (dividends and interests) obtained by the purchase of overseas assets, such as “direct investment” and “securities investment.”例文帳に追加

「所得収支」の受取は主に、「直接投資」、「証券投資」などの国外の資産を購入したことによって得られた収益（配当や利子）である。 - 経済産業省

In fact, investment trusts are the vehicle for much overseas investment of household financial assets and, in contradistinction to listed stocks72, etc, it is possible to have small holdings corresponding to the investor's income and asset holdings.例文帳に追加

特に、投資信託が家計金融資産の海外運用も含めた効率的な運用の受け皿として期待される。 - 経済産業省

In addition, the investment environment that observed the drastic decline in prices of overseas investment target assets (stocks, real estate properties and resources) is further spurring the overseas expansion of the government and companies.例文帳に追加

加えて、海外の投資対象資産（株、不動産、資源）の価格が大幅に下落するという投資環境があり、政府・企業に海外進出を一段と積極化する動機付けとなっている。 - 経済産業省

After the global financial crisis, taking the drop of prices of overseas investment target assets as an opportunity to purchase overseas company, the acquisitions of companies are also increasing intending to obtain technology and management know-how, brand and sales networks.例文帳に追加

世界経済危機以降は、海外の投資対象資産の価格の下落を海外企業買収の好機として、技術や経営のノウハウ、ブランド、販売ネットワークなどの取得を目的とする対外直接投資も増加している。 - 経済産業省

A hypothetical enterprise was assumed described by the medians for ordinary profit to sales (ordinary profit / sales), enterprise size, enterprise age, and ratio of tangible fixed assets to total assets of the entire sample in the year before establishment of overseas operations (fiscal 1994), and the ratio of ordinary profit to sales in fiscal 2002 was simulated according to whether or not the enterprise established operations overseas. 例文帳に追加

進出前年度（1994年度）の時点で、売上高経常利益比率（経常利益÷売上高）、企業規模、企業年齢、総資産に占める有形固定資産比率が全サンプルの中央値である仮想的な企業を考え、2002年度の売上高経常利益比率について、「海外進出した場合」と「海外進出しなかった場合」に分けて、それぞれシミュレーションを行った。 - 経済産業省

When identifying market risks, does the Manager ensure that the process covers the full scope of business including the banking and trading books, overseas offices, consolidated subsidiaries, etc., in addition to exhaustively covering the risk categories such as interest rate risk, foreign exchange risk, and stock price risk (or risk factors) involved in its assets and liabilities (including off-balance sheet assets and liabilities)? 例文帳に追加

洗出しの際、資産・負債（オフ・バランスを含む。）に対する金利リスク、為替リスク、株式リスク等のリスク・カテゴリー（又はリスク・ファクター）の網羅性に加え、バンキング・トレーディング勘定、海外拠点、連結対象子会社等の業務範囲の網羅性も確保しているか。 - 金融庁

Assets held by the United States overseas rose to US$11.792 trillion in the end of 2005, but looking at the composition of these assets (Table 1-2-5), while risk is relatively high, direct investment (US$3.5 trillion) and stock investment (US$3.1 trillion), which appear to have high rates of return, account for 60% of the total.例文帳に追加

米国が海外に保有する資産は2005年末で11兆792 億ドルに上るが、その資産構成を見ると（第1-2-5表）、相対的にリスクが高い反面、収益率は高いと見られる直接投資（3.5 兆ドル）及び株式投資（3.1 兆ドル）が全体の60%を占めている。 - 経済産業省

Taking the total assets, sales and revenues of US overseas subsidiaries by region, despite still lagging behind other regions in absolute amounts, a tendency for activation of corporate activities in China and for rapid growth in total assets, sales and revenues has been witnessed in recent years (if 1994 is taken as100, in 2000 total assets, sales and revenues sharply rose to 552, 805 and 733, respectively) (Fig.2.2.12).例文帳に追加

米国企業の海外子会社の総資産、売上高及び収益の状況をそれぞれ地域別に見てみると、絶対額ではいまだ他地域に劣っているものの、近年、中国における事業活動を活発化させ、総資産、売上げ及び収益を急激に伸ばしているという傾向が見てとれる（1994年を100とすると、2000年には総資産は552、売上高は805、収益は733といずれも急激な伸びを示している（第2-2-12図））。 - 経済産業省

With respect to trends in the overseas sector, reserve assets and other overseas bonds from the financial sector are absorbing domestic capital, which is being recycled mainly in equity investment. stock and direct investment in the corporate sector. In other words, the overseas sector is fulfilling a high level financial intermediary function with a high return on risk from the domestic financial sector.例文帳に追加

また、海外部門の動きを見ると、金融部門から外貨準備やその他対外債権により国内資金を吸収し、企業部門に対して株式、直接投資といったエクイティ投資を中心に資金を還流させていることが確認され、言い換えれば海外部門は国内金融部門よりリスク・リターンの高い高度な金融仲介機能を発揮しているように見える。 - 経済産業省

2 It was pointed out that the reasons for the rise in yen were that the yen was originally recognized to be a safe asset, and that the domestic companies' demand for funds in yen was accelerated by the earthquake disaster and that they sold their overseas assets (dollar sales) and purchased the yen.例文帳に追加

2 理由として、もともと円は安全資産と見られていること、更に、震災によって国内企業の円への資金需要が高まり、海外資産を売却して（ドル売り）円を買い戻した、との指摘がある。 - 経済産業省

3 However, there was no truth in the fact that Japan's insurance companies sold their overseas assets to prepare for the payment of insurance claims related to the earthquake disaster.例文帳に追加

3 但し、実際には、我が国の保険会社が大震災被害に関連した保険金支払の備えとして海外資産を売却しているとの事実はなかった。 - 経済産業省

Looking at the current account in the United States and net overseas assets, even though the current account deficit increased in 2005 net indebtedness to other countries contracted (Figure 1-1-2-7).例文帳に追加

米国の経常収支と対外純資産の推移を確認すると、2005 年には、経常収支赤字が拡大したにもかかわらず、対外純債務は縮小した（第1-1-2-7 図）。 - 経済産業省

Notwithstanding this fact, in recent years, banks have reduced their loans and central bank savings in their asset holdings. At the same time, they are also increasing their national bond holdings, overseas assets and loans to the non-savings finance sector (Fig. 1.2.29).例文帳に追加

しかしながら、近年、銀行はその資産保有において、貸付けや中央銀行預金を減らす一方、国債保有や海外純資産、非預金金融部門への貸付けを増加させる動きを見せている（第1-2-29表）。 - 経済産業省

Some argue, in light of the decreasing trend of trade balance after 2000 and a trade deficit in 2011, Japan will make income from overseas assets rather than exports in the future.例文帳に追加

2000 年以降の貿易収支が減少傾向であったことや2011 年の貿易赤字を踏まえ、我が国は将来輸出ではなく、海外の資産による収益でもうける国になるという議論がある。 - 経済産業省

Moreover, according to a research by an overseas private organization, the number of affluent people who own $1 million or more of assets including deposits, stocks and real estate properties counted 84,000 people in 2008.例文帳に追加

また、海外の民間機関による調査によれば、預金や株式、不動産等の投資資産を100 万米ドル以上保有する富裕層は、2008 年で約8 万4,000 人も存在している。 - 経済産業省

Through vitalization of overseas investment asset, it is believed possible to 1) improve investment efficiency through diversified international investment combined with domestic assets, and 2) obtain a difficult, high rate of return on current domestic financial products.例文帳に追加

対外資産投資の活性化により、①国内資産と組み合わせた国際分散投資による投資効率の向上、②現状の国内の金融商品では困難な高い収益率の実現等の恩恵が得られると考えられる。 - 経済産業省

Investment trusts, in particular, are expected to be the effective managers of these financial assets, including overseas investment.例文帳に追加

家計金融資産の適切な運用を通じて、我が国の家計所得を安定的に拡大していくためには、前述の対外投資を円滑化するための環境整備に加え、家計金融資産を運用する担い手としての機関投資家の役割が重要である。 - 経済産業省

However, approximately two-thirds of savings at financial institutions belong to household budgets. Together with household investments on stocks of companies that invest overseas, the ultimate owners of external assets can actually be households.例文帳に追加

ただし、金融機関預金の約３分の２は家計が保有しており、海外投資を行っている企業への家計からの株式投資なども考慮すれば、対外資産の最終的な最大保有者は家計であると言える。 - 経済産業省

They are big assets, not only as key players of overseas business activities, but also to attract inward investment, to integrate the technologies and know-how between foreign countries and Japan, and to promote the creation of high-value added industry.例文帳に追加

海外事業活動の担い手になるばかりでなく、対内投資を誘致し、海外と日本の技術・ノウハウを融合させ、産業の高付加価値化を計る上で重要な存在である。 - 経済産業省

By creating the emergency facility for dealing with stronger yen ($100 billion), the package aims at (1) stabilizing forex rates by encouraging conversion of private sector’s yen fund to foreign currencies and (2) acquiring overseas assets through M&A by making use of the stronger yen, aiming to expand national wealth in the long run. 例文帳に追加

円高対応緊急ファシリティ＇1,000億ドル（を創設し、① 民間円資金の外貨への転換を促進し、為替相場の安定化を図るとともに、② 円高を活用したＭ＆Ａ等による海外資産の取得を通じ、長期的な国富の増大を目指すことを主な内容としている。 - 経済産業省

The Kuwait Investment Authority (KIA), for example, disposed some of overseas assets and deposited the capital to domestic banks and contributed for the supply of liquidity. Furthermore, Kuwait and Oman utilized SWF and establish funds to invest in stock markets.例文帳に追加

例えば、クウェート投資庁（KIA）は、海外資産の一部を処分して資金を国内銀行に預金することで流動性の供給に貢献したほか、クウェートとオマーンではSWFの資金が株式市場に投資を行うファンドの設立に向けられた。 - 経済産業省

As explained in Section 2, the degree of home bias in the financial assets in Japan is high, and it is also important to increase the investment in Asia made by institutional investors such as investment trusts, pension funds, and insurance companies in order to earn income from overseas investment.例文帳に追加

第2節で見たように我が国金融資産のホームバイアスが高い中、家計も含めて対外投資による収益を得るためには、投資信託、年金基金、保険会社など機関投資家のアジア向け投資を積極化することも重要である。 - 経済産業省

With the global economy, including new emerging economies, continuing to expand, Japan faces important choices in not only domestic financial products but also expanding investment to include overseas financial products in order to utilize effectively the \\1,500tn in household sector financial assets, and in the stable acquisition of interest and dividend income.例文帳に追加

今後、新興国等の世界経済の成長が続く中で、我が国の家計部門がその1,500兆円余りの金融資産を有効活用し、利子・配当所得を安定的に獲得するためには、国内の金融商品にとどまらず、海外の金融商品にも投資を広げていくことが重要な選択肢となる。 - 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

Here we shall summarize the issues toward the expansion of Japan’s income surplus in 3 viewpoints; (i) expansion of internal investment, (ii) expansion of external investment, and (iii) expansion of the rate of return on external assets. In addition, we will summarize the issues on the reflow of revenues from overseas.例文帳に追加

そこで本項では、我が国の所得収支の拡大に向けた課題を、①対内投資の拡大、②対外投資の拡大、③海外資産の収益率の向上、の３つの視点から整理し、加えて、海外収益の国内環流についての問題についても整理する。 - 経済産業省

Also, looking at the relationship between the income balance (flow) and net foreign assets (stock), Japan increased its net foreign asset balance through its exports of goods, securities investment, overseas business expansion of Japanese companies, etc., as mentioned above, and earnings from these resources contributed to recording income surpluses (Figure 4-1-13).例文帳に追加

また、所得収支（フロー）と対外純資産（ストック）の関係について見ると、我が国は、先に述べたような財の輸出や証券投資、我が国企業の海外事業展開等により、対外純資産残高を増加させ、これを原資としてその収益に当たる所得収支黒字を計上させている（第4-1-13図）。 - 経済産業省

(iii) Whether there is a control environment in place in which the status of the assets (amount of necessary stabilization funds procured in light of the makeup, characteristics and distribution of assets) of the entire group, including overseas bases, the status of funds currently procured (the makeup, characteristics and distribution of funding sources), and the ability to raise additional funds (including the status of security against asset holdings and the potential for them to be accepted by a central bank or so forth as security) can be properly identified for each base and for each currency. 例文帳に追加

③ 海外拠点を含むグループ全体の資産の状況（資産の構成・特徴・分散の状況を踏まえ必要な安定資金の調達額）、現時点の資金調達の状況（調達源の構成・特徴・分散の状況）及び追加的な資金調達能力（保有資産に対する担保の状況や中央銀行等に担保として受け入れられる可能性を含む。）について、拠点及び通貨毎に、適切に把握できる態勢となっているか。 - 金融庁

(ii) Where the individual conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the individual additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the individual in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas4 operations" in this Article) and the overseas operations were performed by a person other than the individual and the said assets were transferred from such other person to the individual under ordinary trade terms, and vice versa, should have arisen from such domestic operations 例文帳に追加

二　その個人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その個人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその個人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(ii) Where the corporation conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the corporation additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the corporation in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas3 operations" in this Article) and the overseas operations were performed by a person other than the corporation and the said assets were transferred from such other person to the corporation under ordinary trade terms, and vise versa, should have arisen from such domestic operations; 例文帳に追加

二　その法人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

It was pointed out that the Yen value rose due to buying Yen to avoid risk factors like steep fall in share prices caused by the earthquake disaster, unstable Middle East situation and expectation that Japanese insurance companies, being institutional investors, would return their overseas assets to Japan to prepare for the payment of insurance claims related to the earthquake disaster.例文帳に追加

円急騰の背景には、地震発生を受けた株価の急落や中東情勢不安等からリスク回避的な動きにより円が買われたこと、機関投資家である我が国の保険会社が大震災被害に関連した保険金支払いの備えとして海外資産を我が国に引き戻すとの思惑があったこと等の点が指摘されている。 - 経済産業省

The number of high-income class people willing to spend money for overseas travel has been increasing in emerging economies. The number of wealthy class having financial assets not less than $1 million reached 10.1 million in 2007. The countries demonstrating the highest growth rates on a year-on-year basis were emerging economies including India (increase by 22.7%), China (increase by 20.3%), Brazil (increase by 19.1%) and South Korea (increase by 18.9%).例文帳に追加

海外旅行への支出を惜しまない高所得者層も新興国で増加しており、金融資産が100万ドル以上の富裕層は2007年に1,010万人に達したが、対前年比で成長率が最も高かったのはインド（22.7％増）、中国（20.3％増）、ブラジル（19.1％増）、韓国（18.9％増）等の新興国であった。 - 経済産業省

For reasons against the background of the sudden rise in the value of yen, several factors like buying yen for avoiding the risk of large drop in share prices following the earthquake disaster, concerns over Middle East situation, and speculation on moving overseas assets into Japan by Japanese insurance companies to prepare for the payment of insurance for damages related to the earthquake disaster can be given.例文帳に追加

円急騰の背景には、地震発生を受けた株価の急落や中東情勢不安からリスク回避的な動きにより円が買われたこと、機関投資家である我が国の保険会社が大震災被害に関連した保険金支払の備えとして海外資産を日本に引き戻すとの思惑があったこと等の点が指摘されている。 - 経済産業省

(2) With regard to the application of the provisions of Article 3, paragraph (2) and Article 5 of the Small and Medium-sized Enterprise Credit Insurance Act to insurance relationships of general insurance that pertain to a guarantee related to regional industrial clusters, the term "70 percent" in Article 3, paragraph (2) of the same Act and the term "70 percent (80 percent in the case of unsecured insurance, special petty insurance, current assets insurance, pollution prevention insurance, energy conservation insurance, overseas investment-related insurance, new business development insurance, business reconstruction insurance, and specific corporate bond insurance)" in Article 5 of the same Act shall be deemed to be replaced with "80 percent." 例文帳に追加

２　普通保険の保険関係であって、地域産業集積関連保証に係るものについての中小企業信用保険法第三条第二項及び第五条の規定の適用については、同法第三条第二項中「百分の七十」とあり、及び同法第五条中「百分の七十（無担保保険、特別小口保険、流動資産担保保険、公害防止保険、エネルギー対策保険、海外投資関係保険、新事業開拓保険、事業再生保険及び特定社債保険にあつては、百分の八十）」とあるのは、「百分の八十」とする。 - 日本法令外国語訳データベースシステム

This means, for example, that FIEA regulation does not apply to those credit rating activities related to a credit rating determined at an overseas location by a credit rating agency that is a foreign corporation and which satisfies each of the following conditions (hereinafter referred to as a “non-Japan-related rating”): i) The rating is not a credit rating of a financial instrument that is premised on solicitation by financial instruments business operators, etc. in Japan; ii) The rating stakeholders are not domiciled within Japan; and iii) In the case of asset securitization products, the main underlying assets are not located in Japan. 例文帳に追加

例えば、外国法人である信用格付業者が国外拠点で付与する信用格付のうち、ⅰ）国内の金融商品取引業者等が勧誘を行うことを前提とする金融商品の信用格付でないこと、ⅱ）格付関係者が国内に住所を有しないこと、ⅲ）資産証券化商品の場合には、主な原資産が国内に存在しないこと、のいずれの要件も満たす信用格付（以下「非日本関連格付」という。）に係る信用格付行為に対しては、金商法の規制は適用されないこととなる。 - 金融庁

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

As mentioned in the preceding sections, when Japan aims at the expansion of income surplus, it is important (i) to grow out of “single-track” income surplus expansion structure and transform itself into a “dual-track” structure that expands income surplus by both enlarging the scale of internal investments from overseas and external investments by Japan; and (ii) to improve the rate of return on external assets and keep the level relatively high to support such a “dual-track” structure.例文帳に追加

前項までで述べたように、我が国が所得収支の拡大を目指すに当たっては、①「単線的」な所得収支拡大の構造を脱し、海外からの対内投資と我が国からの対外投資の双方の規模を拡大しながら、所得収支を拡大していくという「複線的」な構造へ変革すること、②こうした「複線的」構造を支えるためにも、海外資産の収益率を改善し、相対的に高い水準とすること、が重要である。 - 経済産業省

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated 例文帳に追加

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated. 例文帳に追加

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム