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

In the allocation processing, if inventory exceeds a total amount ordered, each customer is allocated an amount as ordered; if there is a shortfall, an inventory allocation processing subroutine is executed.例文帳に追加

引当処理では、総受注数よりも在庫数が上回ればそのまま各顧客に注文通りの数量が引き当てられるが、下回れば、在庫引当処理サブルーチンが実行される。 - 特許庁

Propagated parameter uncertainty is the combined effect of each parameter's uncertainty on the total inventory result. 例文帳に追加

伝播するパラメータの不確実性は、インベントリ結果全体に与える各パラメータの不確実性の総合的影響である。 - 経済産業省

To reduce the burden of cost by reducing the total stock while a pharmacy misses the chance of selling and to perform sure inventory management by eliminating inconsistency between the total stock on a computer and the actual total stock.例文帳に追加

調剤薬局が販売機会を失うことなく在庫量を減らして経費負担を削減するとともに、コンピュータ上の在庫数と実際の在庫数との不一致をなくしてより確実な在庫管理を行う。 - 特許庁

Thereby, the material shortage in the production process is prevented while the total cost of process inventory cost and logistics cost is minimized.例文帳に追加

これにより、工程の在庫費用と物流費用の合計費用を抑制しつつ、生産工程の資材の欠品を防止する。 - 特許庁

The inventory method allows companies to track the aggregate effect of their activities on total corporate GHG emissions over time. 例文帳に追加

インベントリ手法によって事業者は、事業者のGHG 総排出量の総合的な影響を経時的に追跡することができる。 - 経済産業省

Quantitative materiality is typically calculated as a percentage of the inventory (in total or on an individual line item basis). 例文帳に追加

定量的な重大性は、多くの場合、インベントリに占める割合（合計または各ライン項目に基づいて）として算定される。 - 経済産業省

(b) The total revenue arising from the sale of the said inventory assets for a comparison purpose business for the said comparison purpose business year 例文帳に追加

ロ　当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額 - 日本法令外国語訳データベースシステム

Total value of the predicted delivery numbers for the unit period is calculated as a proper predicted inventory amount (step S46).例文帳に追加

そして、読み出した単位期間数分の予測出荷数の合計値を、予測される適正予測在庫数として算出する（ステップＳ４６）。 - 特許庁

By doing so, the scope 3 inventory accounts for a company's total GHG impact associated with its activities that occur in the reporting year. 例文帳に追加

これにより、スコープ3 インベントリは、報告対象年に発生した活動に関連する事業者のGHG 総排出量の影響を計上する。 - 経済産業省

The percentage of total GHG emissions and removals quantified using the following data types shall be included in the inventory report: 例文帳に追加

インベントリ報告書に、GHG排出量と除去量の合計のうち次のタイプのデータを使って算定された割合（％）が含まれなければならない。 - 経済産業省

(c) The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction 例文帳に追加

ハ　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ロに掲げる金額を控除した金額 - 日本法令外国語訳データベースシステム

Through the scope 3 inventory process, Ocean Spray learned that scope 3 emissions account for most of its total scope 1, scope 2, and scope 3 emissions. 例文帳に追加

オーシャンスプレーは、スコープ3 インベントリの過程を通し、スコープ3 排出量がスコープ1、スコープ2 およびスコープ3 の総排出量の最大を占めることを学んだ。 - 経済産業省

To reduce a total cost by automatically grasping the inventory quantity of clothing at a real time, making an appropriate delivery frequency and reducing the holding number of clothing in the whole place of business.例文帳に追加

衣服の在庫量把握を自動的にリアルタイムで行い、配送頻度を適切にし、事業所全体の保有数量を削減して、総合的コストを低減する。 - 特許庁

With the help of the scope 3 inventory, IKEA realized that small changes in the efficiency of its sold products would have significant effects on IKEA's total GHG emissions. 例文帳に追加

イケアは、スコープ3 インベントリを使用して、販売した製品の効率をわずかに変更させることがイケアのGHG 総排出量に多大な影響を与えることを知った。 - 経済産業省

The branch office computer 101 receives the data of the types and the volumes for the consumable items, calculates the inventory volume for the consumable items at a customer site, and issues an order for producing the items up to the total consumed volume to a plant computer 102 if the inventory volume decreases to the predetermined volume.例文帳に追加

営業所コンピュータ１０１は種類及び量の情報を受信して、当該顧客における当該消耗品の在庫量を算出し、該在庫量が所定量まで減少したとき、工場コンピュータ１０２に対して該消耗品の使用総量だけ生産するように指示を行う。 - 特許庁

The inventory of the product and materials, and physical distribution route of material procuration in response to the change of the sales plan in the supply chain is calculated by simulation using a supply chain model so as to minimize the total cost of the inventory stock, physical distribution, the loss of sales opportunity in the supply chain.例文帳に追加

サプライチェーンでの販売計画変動に対応した、製品及び資材の在庫及び資材調達の物流ルートを、サプライチェーン全体で棚卸在庫費用と物流費用と販売機会損失費用の合計費用が最小となるように、サプライチェーンモデルを用いたシミュレーションで算出する。 - 特許庁

To provide a game machine with which the number of medals in the game machine is readily grasped for avoiding trouble in checking the total number of medals in a game hall, or inventory checking.例文帳に追加

遊技店内の総メダル枚数をチェックする所謂棚卸し作業の煩わしさを解消するため、遊技機内のメダル枚数が容易に把握できる遊技機を提供する。 - 特許庁

(c) The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of the said inventory assets for the comparison purpose business for the said comparison purpose business year 例文帳に追加

ハ　当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額 - 日本法令外国語訳データベースシステム

Because the scope 3 inventory accounts for total lifetime emissions of sold products, increasing product durability has the effect of increasing reported scope 3 emissions from category 11. 例文帳に追加

スコープ3 インベントリは、販売した製品の耐用期間の総排出量を算定するため、製品の耐久性の向上は、報告したカテゴリ11 からのスコープ3 排出量の増加に影響を与える。 - 経済産業省

In contrast, in the Manufacture of information and communication electronics equipment including electronic parts, device, electronic circuit manufacturers, raw materials/goods in process inventory-sales ratio is 5.1% (approximately 18.6 days worth), product inventory-sales ratio is 2.4% (approximately 8.9 days worth), total inventory-sales ratio is 7.5% (approximately 27.5 days). All these values are next to motor vehicles, parts and accessories, but each value is more than in the motor vehicles, parts and accessories.例文帳に追加

これに対して、電子部品・デバイス・電子回路製造業を含む情報通信機械器具製造業の原材料・仕掛品在庫率は5.1%（約18.6 日分）、製品在庫率は2.4%（約8.9 日分）、全体の在庫率は7.5%（約27.5 日分）であり、いずれも自動車・同附属品製造業の次に少ない値となっているものの、自動車・同附属品製造業よりはどの値とも大きくなっている。 - 経済産業省

By doing so, the scope 3 inventory accounts for a company's total GHG emissions associated with its activities in the reporting year. (Refer to section 5.4 for more information on the time boundary of scope 3 categories.) 例文帳に追加

こうすることで、スコープ3 インベントリは報告対象年の活動に関連する事業者のGHG 総排出量を計上する（スコープ3 のカテゴリの期間境界に関する詳細についてはセクション5.4 を参照）。 - 経済産業省

To provide a support method for improving supply chain efficiency, capable of minimizing a total cost of material inventory cost and material procurement logistics cost without causing material shortages even when there is a production change greater than originally assumed.例文帳に追加

当初想定した生産変動を上回る生産変動が生じても、資材の欠品を生ずることがなく、資材の在庫費用及び資材調達の物流費用の合計費用を最小とすることができるサプライチェーンの効率化支援方法を提供する。 - 特許庁

To provide a method of supporting efficiency improvement of a supply chain for minimizing the total of the inventory cost of materials and the physical distribution cost in material procurement without causing shortage of materials even when production fluctuates more than expected.例文帳に追加

当初想定した生産変動を上回る生産変動が生じても、資材の欠品を生ずることがなく、資材の在庫費用及び資材調達の物流費用の合計費用を最小とすることができるサプライチェーンの効率化支援方法を提供する。 - 特許庁

Then, simulation is performed based on the simulation data, and the selection of the number of inventories and the physical circulation route of material delivery for preventing the shipping delay of products in the case of sales plan fluctuation, and for minimizing the total costs of the inventory costs of stocks and the physical circulation costs of material delivery is achieved.例文帳に追加

次に、前記シミュレーションデータに基づきシミュレーションを行い、販売計画変動時に製品の出荷遅延を防止できる、且つ在庫品の在庫費用と資材調達の物流費用との合計費用が最小となる在庫数と資材調達の物流ルートの選定を算出する。 - 特許庁

Because the scope 3 inventory accounts for total lifetime emissions of sold products, companies that produce more durable products with longer lifetimes could appear to be penalized because, as product lifetimes increase, scope 3 emissions increase, assuming all else is constant. 例文帳に追加

スコープ3 インベントリは販売した製品の耐用期間の総排出量を算定するため、耐久期間の長い耐久性のある製品を製造する事業者は、他の条件がすべて変わらないと仮定して、製品の耐用期間が長くなるほどスコープ3 排出量は増えるため、不利になるように思われる。 - 経済産業省

(2) The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (7), item (ii) of the Order shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the fiscal year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final balance sheet) and the amount of said loans; provided, however, that in the case where a balance sheet is not prepared, such amount shall be the total of the total amount of liabilities in the inventory of assets at the end of the business year immediately preceding the business year during which loans were provided (in the case where there is no such business year, the final inventory of assets) and the amount of said loans. 例文帳に追加

２　令第二条第七項第二号に規定する主務省令で定める額は、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該金銭の貸付けの金額とを合算した額とする。ただし、貸借対照表を作成していない場合にあつては、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の財産目録（当該直前の事業年度がない場合にあつては、直前の財産目録）の負債の総額と当該金銭の貸付けの金額とを合算した額とする。 - 日本法令外国語訳データベースシステム

The physical distribution route of material procurement and the stock of the materials and product not causing delivery date delay of the product in time of the sales plan change in a supply chain are calculated such that total cost of the physical distribution cost and the inventory stock money amount becomes minimum in the whole supply chain by simulation using a supply chain model.例文帳に追加

サプライチェーンでの販売計画変動時に製品の納期遅延を生じることのない製品および資材の在庫及び資材調達の物流ルートを、サプライチェーン全体で棚卸在庫金額と物流費用の合計費用が最小となるように、サプライチェーンモデルを用いたシミュレーションで算出する。 - 特許庁

The consumables controlling computer calculates the consumed amount of the consumable parts in a prescribed period in every customer based on the maintenance information to be informed to the customer and to be compared with inventory information of the customer, and starts processing for replenishing the consumables when a possibility of a shortage in the total stock is estimated.例文帳に追加

消耗部品管理コンピュータはメンテナンス情報に基づいて所定期間における顧客毎の消耗部品の消費量を算出して顧客に知らせるとともに、顧客の在庫情報と比較して在庫不足が生じるおそれがあるときには、その消耗部品の補充するための処理を起動する。 - 特許庁

To provide an efficient management support system of a supply chain for minimizing the total costs of the inventory costs of materials, articles in process and products and the physical circulation costs of material delivery without generating the shipping delay of the products even when the sales plan fluctuation for production increase is generated in the production of products.例文帳に追加

製品の生産において、増産の販売計画変動が生じても製品の出荷遅延を生ずることがなく、また資材、仕掛品及び製品の在庫費用と資材調達の物流費用の合計費用を最小とすることができる、サプライチェーンの効率的管理支援システムを提供する。 - 特許庁

(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

(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

To provide a system and method for optimizing a supply chain which optimizes, in response to the change of a sales plan, the total cost of an inventory stock of products in a plurality of business areas, physical distribution of products and material procuration, the loss of sales opportunity, and optimizes a physical distribution route when the sales plan is changed.例文帳に追加

販売計画変動に対応した複数の業務領域の在庫品の棚卸在庫費用、製品及び資材調達の物流費用、発生する販売機会損失費用の合計の最適化、及び販売計画変動時の物流ルートの最適化を図るサプライチェーン最適化システム及びサプライチェーン最適化方法を提供する。 - 特許庁

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

To provide a total stock determination method that determines the relative optimum display goods number and face number that improve space efficiency of goods display and inventory efficiency so as to maximize an expected profit, considering gradual change of profit per space and sales opportunities of other goods for period demand when various goods are placed in showcases to sell.例文帳に追加

様々な商品を陳列棚に並べて販売する際に期間需要に対してスペース当たり利益の段階的変化と他品の販売機会を考慮しつつ、商品陳列のスペース効率と在庫効率とを向上させて期待利益を最大化する相対最適陳列商品数及びフェース数を決定する在庫量決定方法及びその装置を提供する。 - 特許庁

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 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

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム