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

It is thought that the ritsuryo system provinces were established prior to the year 681. 例文帳に追加

国は、天武10年(681年)以前に、律令制の国が成立していたと考えられる。 - Wikipedia日英京都関連文書対訳コーパス

It must be new plant variety which has not been sold in Lao PDR one year prior to the application date.例文帳に追加

出願日の1年以前にはラオスで販売されていなかった植物新品種でなければならない。 - 特許庁

(i) a projected balance sheet and projected income statement for the prior fiscal year; 例文帳に追加

一直前事業年度の予定貸借対照表及び予定損益計算書 - 経済産業省

(i) A business year within ten years prior to the merger prescribed in Article 66-8(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split of the said split corporation 例文帳に追加

一　適格合併に係る被合併法人の法第六十六条の八第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該内国法人の各事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(i) A business year within ten years prior to the merger prescribed in Article 68-92(3)(i) of the Act (hereinafter referred to as a "business year within ten years prior to the merger" in this paragraph and the next paragraph) of a merged corporation pertaining to a qualified merger or a business year within ten years prior to the company split prescribed in paragraph (3)(ii) of the said Article (hereinafter referred to as a "business year within ten years prior to the company split" through to paragraph (7)) of a split corporation pertaining to a qualified split-off-type company split (excluding a business year within ten years prior to the merger or business year within ten years prior to the company split listed in the next item): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the merger of the said merged corporation or the relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split of the said split corporation 例文帳に追加

一　適格合併に係る被合併法人の法第六十八条の九十二第三項第一号に規定する合併前十年内事業年度（以下この項及び次項において「合併前十年内事業年度」という。）又は適格分割型分割に係る分割法人の同条第三項第二号に規定する分割前十年内事業年度（以下第七項までにおいて「分割前十年内事業年度」という。）（次号に掲げる合併前十年内事業年度又は分割前十年内事業年度を除く。）　当該被合併法人の合併前十年内事業年度開始の日を含む当該連結法人の各連結事業年度又は当該分割法人の分割前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

Prior to this, from March of the same year to January of the next year, OKASUGA no Otsugu gave lectures on "Gyochukokyo" to the 12-year-old Emperor Seiwa. 例文帳に追加

また、これに先立って同年2月から12月にかけて、大春日雄継によって当時12歳の清和天皇に対して『御注孝経』の講義が行われている。 - Wikipedia日英京都関連文書対訳コーパス

However, it is usually considered that the explanation of not-performing sufficient assessment procedures for a certain part of the internal controls due to unavoidable circumstances could only be used when that situation occurred immediately prior to the fiscal year end date. This revision gives an example of the "second half of the fiscal year" as the period in which "unavoidable circumstances" occurred, but if found to be rational, the "unavoidable circumstances" do not always have to have occurred in the "second half of the fiscal year." 例文帳に追加

今回の改訂においては、「やむを得ない事情」の生じた時期として「下期」を例示するとともに、合理性が認められる場合には、「下期」に限られないとした。 - 金融庁

The specialized disclosure report on Form SD shall cover a calendar year, regardless of the registrant’s fiscal year, and be due annually on May 31 for the prior calendar year.例文帳に追加

FormSDによる特定開示報告書は、登録者の会計年度にかかわりなく、暦年を対象とし、毎年、前年について5月31日までに提出しなければならない。 - 経済産業省

Article 151 (1) The amount of Levy to be collected from each medical insurer pursuant to the provisions of paragraph (1) of the preceding Article shall be the amount of estimated Levy in said fiscal year, however, provided that when the amount of estimated Levy of the year prior to the first preceding fiscal year exceeds the fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by deducting the total amount of said exceeding amount and the Adjustment amount pertaining to said exceeding amount from the amount of estimated Levy of said year, and when the amount of estimated Levy of the year prior to the first preceding fiscal year is deficient with regard to the amount of fixed Levy of the year prior to the first preceding fiscal year, the amount shall be the amount obtained by adding the amount of estimated Levy of said year to the total amount of said amount of deficit and the Adjustment amount pertaining to said amount of deficit. 例文帳に追加

第百五十一条　前条第一項の規定により各医療保険者から徴収する納付金の額は、当該年度の概算納付金の額とする。ただし、前々年度の概算納付金の額が前々年度の確定納付金の額を超えるときは、当該年度の概算納付金の額からその超える額とその超える額に係る調整金額との合計額を控除して得た額とするものとし、前々年度の概算納付金の額が前々年度の確定納付金の額に満たないときは、当該年度の概算納付金の額にその満たない額とその満たない額に係る調整金額との合計額を加算して得た額とする。 - 日本法令外国語訳データベースシステム

Article 153 The mount of fixed Levy as set forth in the proviso of Article 151, paragraph (1), shall be the amount obtained by multiplying the number of Secondary Insured Persons pertaining to said medical insurer in the year prior to the first preceding fiscal year that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, by the amount obtained as a result of dividing the total amount of the Amount Subject to Medical Insurance Premium Payment and Amount Subject to Medical Insurance Premium Payment for Long-Term Care Prevention Project in all Municipalities in the year prior to the first preceding fiscal year, by the total number of Secondary Insured Persons pertaining to all medical insurers the year prior to the first preceding fiscal year that is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

第百五十三条　第百五十一条第一項ただし書の確定納付金の額は、前々年度におけるすべての市町村の医療保険納付対象額及び介護予防事業医療保険納付対象額の総額を厚生労働省令で定めるところにより算定した前々年度におけるすべての医療保険者に係る第二号被保険者の総数で除して得た額に、厚生労働省令で定めるところにより算定した前々年度における当該医療保険者に係る第二号被保険者の数を乗じて得た額とする。 - 日本法令外国語訳データベースシステム

prior to commencement of each business year, .... provided by the same paragraph approved under paragraph 1 of Article 41 of the Comprehensive Legal Support Act 例文帳に追加

毎事業年度の開始前に、総合法律支援法第四十一条第一項の認可を受けた同項に規定する - 日本法令外国語訳データベースシステム

Later, through the efforts of his friends such as Tatsuji MIYOSHI, a collection of Kajii's stories was published by Musashinoshoin in 1931, a year prior to his death. 例文帳に追加

その後、梶井の友人である三好達治らの奔走により、亡くなる一年ほど前（1931年）に武蔵野書院より作品集として刊行された。 - Wikipedia日英京都関連文書対訳コーパス

Prior to this incident, Ieyasu carried out a large-scale land survey called 'Gokakoku-sochiken' (a land survey over five provinces) from July (in the old calendar) in 1589 to the next year. 例文帳に追加

なお、これに先立って天正17年（1589年）7月から翌年にかけて「五ヶ国総検地」と称せられる大規模な検地を断行する。 - Wikipedia日英京都関連文書対訳コーパス

He succeeded his grandfather Yoshinobu KIRA on November 8, 1516, because his father Yoshimoto had passed away prior to that year without taking over as the head of the family. 例文帳に追加

父義元が家督を継ぐことなく永正13年（1516年）以前に没したため、同年10月4日、祖父吉良義信から家督を譲られる。 - Wikipedia日英京都関連文書対訳コーパス

Prior to the year 2000, when the train operating schedule was changed, no limited express trains stopped at Chushojima Station except the outbound ones during morning rush hours. 例文帳に追加

2000年のダイヤ改正以前は、朝ラッシュ時の下り列車を除き、中書島駅には特急が停車しなかった。 - Wikipedia日英京都関連文書対訳コーパス

With respect to trade marks which are registered prior to 31 December 1991, the five-year period under section 25 shall not commence until 1 January 1992. 例文帳に追加

1991年12月31日前に登録された商標については，第25条に基づく5年の期間は，1992年1月1日までは開始しない。 - 特許庁

During one year prior to expiry of the term of legal protection of a trade mark, the proprietor of the trade mark may request the renewal of the term. 例文帳に追加

商標所有者は，商標の法的保護期間の満了前1年の間に，当該期間の更新を請求することができる。 - 特許庁

Persons who have been using an appellation of origin prior to the date of the declaration thereof shall be allowed a period of one year within which to request authorization to use it.例文帳に追加

ライセンスを付与される前に原産地名称を使用している者は，使用から1年以内にライセンス付与の出願を行わなければならない。 - 特許庁

The search also includes Danish design registrations which have been cancelled during the five-year period prior to the date of filing of the application. 例文帳に追加

当該調査はまた，該当する出願の出願日前5年の間に取り消されたデンマーク意匠登録をも対象とする。 - 特許庁

Because the slump in production after the crisis was large, the index of mining and industrial output in 2009 was significantly negative compared to the prior year and stood at -21.9%.例文帳に追加

なお、危機後の生産の落ちみが大きかったことから、2009年の鉱工業生産指数は前年比－21.9％と大幅なマイナスとなった。 - 経済産業省

(3) The total amount of Adjusting Subsidies to be granted as a portion of each fiscal year shall be the amount equivalent to 5 percent of the total prospective amount of costs necessary for Long-Term Care Benefits and Prevention Benefits as prescribed in paragraph (1) of the preceding paragraph in each Municipality in said fiscal year, plus the amount of Adjusting Subsidies for the fiscal year prior to the year previous to said fiscal year that have not yet been provided, or the amount equivalent to 5 percent of said total prospective amount, minus an amount that is the portion provided that exceeded the amount to be provided in prior fiscal years of the year previous to said fiscal year. 例文帳に追加

３　毎年度分として交付すべき調整交付金の総額は、当該年度における各市町村の前条第一項に規定する介護給付及び予防給付に要する費用の額の見込額の総額の百分の五に相当する額に当該年度の前年度以前の年度における調整交付金で、まだ交付していない額を加算し、又は当該前年度以前の年度において交付すべきであった額を超えて交付した額を当該見込額の総額の百分の五に相当する額から減額した額とする。 - 日本法令外国語訳データベースシステム

(v) When the Company or a Regional Company has failed to submit application for authorization prior to the start of a business year or prior to the implementation of a business plan pertaining to change in violation of the provisions of Article 12; 例文帳に追加

五　第十二条の規定に違反して、事業年度の開始前までに、又は変更に係る事業計画に基づく業務の実施前までに、認可の申請をしなかつたとき。 - 日本法令外国語訳データベースシステム

Article 16-41 The Association shall prepare a budget and business plan for each business year, and obtain authorization from the Minister of Internal Affairs and Communications prior to the commencement of said business year. The same shall apply when the Association intends to revise the budget and business plan. 例文帳に追加

第十六条の四十一　協会は、毎事業年度、予算及び事業計画を作成し、当該事業年度の開始前に、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 21-39 The Institute shall prepare a budget and business plan for each business year, and obtain authorization from the Minister of Internal Affairs and Communications prior to the commencement of the business year. The same shall apply when the Association intends to revise the budget and business plan. 例文帳に追加

第二十一条の三十九　協会は、毎事業年度、予算及び事業計画を作成し、当該事業年度の開始前に、総務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 10 With respect to the business plan of the business year to which the date of incorporation of the Regional Companies belongs, "immediately prior to every business year" in Article 12 of the New Act shall be read as "after incorporation of the Regional Companies without delay". 例文帳に追加

第十条　地域会社のその成立する日の属する営業年度の事業計画については、新法第十二条中「毎営業年度の開始前に」とあるのは、「地域会社の成立後遅滞なく」とする。 - 日本法令外国語訳データベースシステム

These Manor Regulation Acts prohibited establishment of new shoen after the designated base year, while legalizing these extraordinary taxes that were to be imposed on kokumen no sho created prior to the base year. 例文帳に追加

これらの荘園整理令はある基準年以降の新立荘園を停止する一方、それ以前に発生していた国免荘を臨時課税の対象として正式に公認化するものでもあった。 - Wikipedia日英京都関連文書対訳コーパス

If a nationally or internationally recognized due diligence framework becomes available for the necessary conflict mineral prior to June 30 of a calendar year, the registrant must use that framework in the subsequent calendar year.例文帳に追加

必要な紛争鉱物についてある暦年の6月30日までに国内的または国際的に認められたデュー・ディリジェンスの枠組が利用できるようになったならば、登録者は次の暦年にその枠組を使用しなければならない。 - 経済産業省

Year-on-year changes in the volume of automobile exports indicate that in prior recessions, the Japanese auto industry maintained and expanded export volumes through a shift in export destination regions.例文帳に追加

自動車の輸出台数の推移を見ると、過去の景気後退期においても輸出地域をシフトすることで輸出台数を維持・拡大してきていることが伺える。 - 経済産業省

(iv) A business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. of the split corporation, etc. where the first day of the consolidated business year is before the first day of the business year of the said domestic corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant business year of the said domestic corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む事業年度又は連結事業年度開始の日が当該内国法人の当該適格分社型分割等の日を含む事業年度開始の日前である場合の当該分割法人等の分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iv) A consolidated business year of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that includes the day of the said qualified spin-off-type company split, etc. or a business year within ten years prior to the company split, etc. prescribed in the said item of the split corporation, etc. where the first day of the business year falls before the first day of the consolidated business year of the said consolidated corporation that includes the day of the said qualified spin-off-type company split, etc.: The relevant consolidated business year of the said consolidated corporation including the final day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

四　適格分社型分割等に係る分割法人等の当該適格分社型分割等の日を含む連結事業年度又は事業年度開始の日が当該連結法人の当該適格分社型分割等の日を含む連結事業年度開始の日前である場合の当該分割法人等の同号に規定する分割等前十年内事業年度　当該分割法人等の分割等前十年内事業年度終了の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

(v) A business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that started on or after the first day of a business year of the said domestic corporation including the day of the said qualified spin-off-type company split, etc. (hereinafter referred to as the "business year of the split succession, etc." in this item): The relevant business year of the said domestic corporation including the day preceding the first day of the business year of the split succession, etc. 例文帳に追加

五　適格分社型分割等に係る分割法人等の分割等前十年内事業年度のうち当該内国法人の当該適格分社型分割等の日を含む事業年度（以下この号において「分割承継等事業年度」という。）開始の日以後に開始したもの　当該内国法人の分割承継等事業年度開始の日の前日を含む事業年度 - 日本法令外国語訳データベースシステム

(v) A business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. that started on or after the first day of a consolidated business year of the said consolidated corporation including the day of the said qualified spin-off-type company split, etc. (hereinafter referred to as the "consolidated business year of the split succession, etc." in this item): The relevant consolidated business year of the said consolidated corporation including the day preceding the first day of the consolidated business year of the split succession, etc. 例文帳に追加

五　適格分社型分割等に係る分割法人等の分割等前十年内事業年度のうち当該連結法人の当該適格分社型分割等の日を含む連結事業年度（以下この号において「分割承継等連結事業年度」という。）開始の日以後に開始したもの　当該連結法人の分割承継等連結事業年度開始の日の前日を含む連結事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 66-8(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution in kind , or corporation effecting post-formation acquisition of assets and/or liabilities ; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 66-8(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant business year of the said domestic corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十六条の八第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該内国法人の各事業年度 - 日本法令外国語訳データベースシステム

(iii) A business year within ten years prior to the company split, etc. prescribed in Article 68-92(3)(iii) of the Act (hereinafter referred to as a "business year within ten years prior to the company split, etc." in this Article) of a split corporation, etc. (meaning a split corporation, corporation making a capital contribution-in-kind, or corporation effecting post-formation acquisition of assets and/or liabilities; hereinafter the same shall apply in this paragraph and paragraph (8)) pertaining to a qualified spin-off-type company split, etc. (meaning a qualified spin-off-type company split, etc. prescribed in Article 68-92(3)(iii) of the Act; hereinafter the same shall apply in this paragraph and paragraph (8)) (excluding a business year within ten years prior to the company split when falling under the case listed in the next item and a business year within ten years prior to the company split, etc. listed in item (v)): The relevant consolidated business year of the said consolidated corporation including the first day of a business year within ten years prior to the company split, etc. of the said split corporation, etc. 例文帳に追加

三　適格分社型分割等（法第六十八条の九十二第三項第三号に規定する適格分社型分割等をいう。以下この項及び第八項において同じ。）に係る分割法人等（分割法人、現物出資法人又は事後設立法人をいう。以下この項及び第八項において同じ。）の同号に規定する分割等前十年内事業年度（以下この条において「分割等前十年内事業年度」という。）（次号に掲げる場合に該当するときの分割等前十年内事業年度及び第五号に掲げる分割等前十年内事業年度を除く。）　当該分割法人等の分割等前十年内事業年度開始の日を含む当該連結法人の各連結事業年度 - 日本法令外国語訳データベースシステム

Article 25 (1) A General Gas Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, prepare each business year a plan on the supply of gas for such a period from the said business year as specified by an Ordinance of the Ministry of Economy, Trade and Industry, and notify the Minister of Economy, Trade and Industry of the plan prior to the start of the business year. 例文帳に追加

第二十五条　一般ガス事業者は、経済産業省令で定めるところにより、毎年度、当該年度以降の経済産業省令で定める期間について、ガスの供給計画を作成し、当該年度の開始前に、経済産業大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

Article 13 (1) The designated examining agency shall prepare year-on-year a business plan and a budget for income and expenditure, and shall obtain approval by the Minister of Education, Culture, Sports, Science and Technology prior to the each start of business year. The same shall apply to the case where the designated examining agency intends to make change on these. 例文帳に追加

第十三条　指定試験機関は、毎事業年度、事業計画及び収支予算を作成し、当該事業年度の開始前に、文部科学大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。 - 日本法令外国語訳データベースシステム

(a) the amount equivalent to 0.00625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act (excluding transactions based on a person's own account and the transactions set forth in (e)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year (if any of these business years is less than one full year, an amount calculated by dividing said transaction amount in said business year by the number of months in said business year and multiplying the result by twelve; the same shall apply hereinafter); 例文帳に追加

イ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第一号に規定する取引（自己の計算による取引及びホに掲げる取引を除く。）の取引金額（これらの事業年度のうち一年に満たないものがある場合には、当該事業年度の当該取引金額を当該事業年度の月数で除し、これに十二を乗じて計算した金額。以下同じ。）の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額 - 日本法令外国語訳データベースシステム

(b) the amount equivalent to 0.00625 percent of the transaction amount s of the transactions prescribed in Article 2, paragraph (8), item (ii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (f)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year; 例文帳に追加

ロ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第二号に規定する取引（自己の計算による取引及びヘに掲げる取引を除く。）の取引金額の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額 - 日本法令外国語訳データベースシステム

(c) the amount equivalent to 0.00625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year; 例文帳に追加

ハ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第三号に規定する取引（自己の計算による取引及びトに掲げる取引を除く。）の取引金額の最も多い事業年度における当該取引金額の十万分の六・二五に相当する金額 - 日本法令外国語訳データベースシステム

(d) the amount equivalent to 0.0625 percent of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in the business year in which such transaction amounts were the greatest from among each business year and each business year starting within two years prior to the commencement of the relevant business year; 例文帳に追加

ニ　各事業年度及び当該事業年度開始の日前二年以内に開始した各事業年度のうち法第二条第八項第四号に規定する取引（自己の計算による取引及びチに掲げる取引を除く。）の対価の額の合計額の最も高い事業年度における当該合計額の万分の六・二五に相当する金額 - 日本法令外国語訳データベースシステム

(i) The foreign corporation tax that was imposed on the domestic corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. on or prior to the final day of the business year for which the provisions of Article 66-6(1) of the Act are applied regarding the amount equivalent to the taxable retained income for the relevant taxable business year: The business year subject to the provisions of Article 66-6(1) of the Act 例文帳に追加

一　その内国法人が当該特定外国子会社等の当該課税対象年度の課税対象留保金額に相当する金額につき法第六十六条の六第一項の規定の適用を受ける事業年度終了の日以前に当該課税対象年度の所得に対して課された外国法人税　その適用を受ける事業年度 - 日本法令外国語訳データベースシステム

(i) The foreign corporation tax that was imposed on the consolidated corporation on its income for the relevant taxable business year of the said specified foreign subsidiary company, etc. on or prior to the final day of the consolidated business year for which the provisions of Article 68-90(1) of the Act are applied regarding the amount equivalent to the individually taxable retained income for the relevant taxable business year: The consolidated business year subject to the provisions of Article 68-90(1) of the Act 例文帳に追加

一　その連結法人が当該特定外国子会社等の当該課税対象年度の個別課税対象留保金額に相当する金額につき法第六十八条の九十第一項の規定の適用を受ける連結事業年度終了の日以前に当該課税対象年度の所得に対して課された外国法人税　その適用を受ける連結事業年度 - 日本法令外国語訳データベースシステム

Additionally, based on comments that it will reduce the burdens on supply chain participants, the final rule requires that the conflict minerals information in the specialized disclosure report and/or in the Conflict Minerals Report cover the calendar year from January 1 to December 31 regardless of the issuer’s fiscal year end, and the specialized disclosure report covering the prior year must be provided each year by May 31.例文帳に追加

加えて最終規則は、サプライチェーンの参加者の負担を減らすべきであるという意見に基づいて、特定開示報告書および／または紛争鉱物報告書における紛争鉱物情報は、当該の発行人の会計年度とは無関係に暦年の1月1日から12月31日までを対象とすること、および前年を対象とする特定開示報告書を毎年5月31日までに提供しなければならないことを義務付けている。 - 経済産業省

(ii) A business year within ten years prior to the merger of a merged corporation pertaining to a qualified merger that started on or after the first day of the business year including the day of the said qualified merger of the domestic corporation (hereinafter referred to as the "business year of the merger" in this item) or a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split that started on or after the first day of the business year including the day of the said qualified split-off-type company split of the domestic corporation (hereinafter referred to as the "business year of the split succession" in this item): The business year including the day preceding the first day of the business year of the merger or business year of the split succession of the said domestic corporation 例文帳に追加

二　適格合併に係る被合併法人の合併前十年内事業年度のうち当該内国法人の当該適格合併の日を含む事業年度（以下この号において「合併事業年度」という。）開始の日以後に開始したもの又は適格分割型分割に係る分割法人の分割前十年内事業年度のうち当該内国法人の当該適格分割型分割の日を含む事業年度（以下この号において「分割承継事業年度」という。）開始の日以後に開始したもの　当該内国法人の合併事業年度又は分割承継事業年度開始の日の前日を含む事業年度 - 日本法令外国語訳データベースシステム

(ii) A business year within ten years prior to the merger of a merged corporation pertaining to a qualified merger that started on or after the first day of the consolidated business year including the day of the said qualified merger of the consolidated corporation (hereinafter referred to as the "consolidated business year of the merger" in this item) or a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split that started on or after the first day of the consolidated business year including the day of the said qualified split-off-type company split of the consolidated corporation (hereinafter referred to as the "consolidated business year of the split succession" in this item): The consolidated business year including the day preceding the first day of the consolidated business year of the merger or consolidated business year of the split succession of the said consolidated corporation 例文帳に追加

二　適格合併に係る被合併法人の合併前十年内事業年度のうち当該連結法人の当該適格合併の日を含む連結事業年度（以下この号において「合併連結事業年度」という。）開始の日以後に開始したもの又は適格分割型分割に係る分割法人の分割前十年内事業年度のうち当該連結法人の当該適格分割型分割の日を含む連結事業年度（以下この号において「分割承継連結事業年度」という。）開始の日以後に開始したもの　当該連結法人の合併連結事業年度又は分割承継連結事業年度開始の日の前日を含む連結事業年度 - 日本法令外国語訳データベースシステム