「Equity method」を含む例文一覧(68)
1 2 次へ＞- (i) The method for splitting the Investment Equity;
一 投資口の分割の方法 - 日本法令外国語訳データベースシステム - EQUITY VALUE CALCULATION METHOD AND APPARATUS
株主資本価値算出方法及び装置 - 特許庁 - (iv) The method of allotment of Investment Equity Solicited at Establishment;
四 設立時募集投資口の割当方法 - 日本法令外国語訳データベースシステム - Method of Transferring a Preferred Equity Subscription Warrant
新優先出資引受権証券の譲渡方法 - 日本法令外国語訳データベースシステム - (iii) the Amount To Be Paid In for Preferred Equity for Subscription or the method for calculating such amount;
三 募集優先出資の払込金額又はその算定方法 - 日本法令外国語訳データベースシステム - f. Clarification of Methods of Assessment and Audit for Equity Method Affiliated Companies
へ．持分法適用となる関連会社に係る評価・監査方法の明確化 - 金融庁 - (iii) when Preferred Equity is to be cancelled, the class and number of units of Preferred Equity subject to cancellation, the method of cancellation, and the amount necessary for the cancellation; and
三 優先出資の消却をするときは、消却する優先出資の種類及び口数、消却の方法並びに消却に要する額 - 日本法令外国語訳データベースシステム - B. Equity method affiliated companies should be included in the scope of the management's assessment of internal control.
ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。 - 金融庁 - (ii) The amount to be paid in for Investment Equity for Subscription (meaning the amount of monies to be paid in, in exchange for one unit of Investment Equity for Subscription; hereinafter the same shall apply in this Article) or the method for calculating such amount; and
二 募集投資口の払込金額（募集投資口一口と引換えに払い込む金銭の額をいう。以下この条において同じ。）又はその算定方法 - 日本法令外国語訳データベースシステム - (vii) Preferred Equity Investment Certificates (meaning preferred equity investment certificates as set forth in Article 2, paragraph (1), item (vii) of the Act): the payment of the dividend of surplus related to Preferred Equity Investment (meaning preferred equity investment as provided in the Act on Preferred Equity Investment by Cooperative Structured Financial Institutions (Act No. 44 of 1993); hereinafter the same shall apply in this item), distribution of residual assets, and the method of cancellation of Preferred Equity Investment by using the surplus, and cancellation of Preferred Equity Investment under Article 15, paragraph (1) of that Act (limited to the part pertaining to item (ii));
七 優先出資証券（法第二条第一項第七号に掲げる優先出資証券をいう。） 優先出資（協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資をいう。以下この号において同じ。）に係る剰余金の配当、残余財産の分配、剰余金を用いて行う優先出資の消却及び同法第十五条第一項（第二号に係る部分に限る。）の規定による優先出資の消却の方法 - 日本法令外国語訳データベースシステム - (ii) The method by which the amount to be paid in for the Investment Equity for Subscription is to be specified and the due date for the money payment made in exchange for Investment Equity for Subscription pertaining to each solicitation made within the period for the issue.
二 当該発行期間内における募集ごとの募集投資口の払込金額及び募集投資口と引換えにする金銭の払込みの期日を定める方法 - 日本法令外国語訳データベースシステム - (c) the issue value for one unit of Preferred Equity (meaning the Preferred Equity as defined in Article 2, paragraph (5) of the Asset Securitization Act; hereinafter the same shall apply in this item and the following item) which is to be issued upon conversion as well as the details of the payment of the dividend of profits related to the Preferred Equity, distribution of residual assets, and the method of cancellation of said Preferred Equity by using the profits (collectively referred to as the "Payment of Dividends of Profit, etc. Pertaining to Preferred Equity" in the following item);
ハ 転換により発行される優先出資（資産流動化法第二条第五項に規定する優先出資をいう。以下この号及び次号において同じ。）一口の発行価額並びに優先出資に係る利益の配当、残余財産の分配及び利益を用いて行う当該優先出資の消却の方法（同号において「優先出資に係る利益の配当等」という。）の内容 - 日本法令外国語訳データベースシステム - (iii) when Preferred Equity is to be cancelled in reducing each Amount of Preferred Capital, the class and number of units of Preferred Equity to be cancelled or the calculation method thereof, and the method of cancellation, as well as the amount necessary for cancellation or the calculation method thereof; and
三 各優先資本金の額の減少において優先出資の消却をするときは、消却する優先出資の種類及び口数又はその計算方法、消却の方法並びに消却に要する金額又はその計算方法 - 日本法令外国語訳データベースシステム - (viii) Preferred Equity Securities (meaning preferred equity securities as set forth in Article 2, paragraph (1), item (viii) of the Act; hereinafter the same shall apply in this item): the details of the method of the payment of the dividend of profits related to Preferred Equity Securities, distribution of residual assets, and cancellation of the relevant Securities;
八 優先出資証券（法第二条第一項第八号に掲げる優先出資証券をいう。以下この号において同じ。） 優先出資証券に係る利益の配当、残余財産の分配及び利益を用いて行う当該有価証券の消却の方法の内容 - 日本法令外国語訳データベースシステム - (vii) Amount of equity capital: The amount calculated pursuant to the method specified by a Cabinet Order as the amount of net assets for each business year
七 自己資本の額 各事業年度の純資産の額として政令で定めるところにより計算した金額をいう。 - 日本法令外国語訳データベースシステム - (ii) the Amount To Be Paid In (meaning the amount of monies to be paid in or the amount of any property other than money to be delivered in exchange for one unit of Specified Equity for Subscription; hereinafter the same shall apply in this Article) for the Specified Equity for Subscription or the method for calculating such amount;
二 募集特定出資の払込金額（募集特定出資一口と引換えに払い込む金銭又は給付する金銭以外の財産の額をいう。以下この条において同じ。）又はその算定方法 - 日本法令外国語訳データベースシステム - (vii) Amount of equity capital: The amount calculated pursuant to the method specified by a Cabinet Order as the amount of net assets for each consolidated business year
七 自己資本の額 各連結事業年度の純資産の額として政令で定めるところにより計算した金額をいう。 - 日本法令外国語訳データベースシステム - ① In cases where a management company is the entity preparing consolidated financial statements, companies consolidated or accounted for by the equity method.
①経営管理会社を連結財務諸表作成会社とした場合において連結対象又は持分法適用対象となる会社 - 金融庁 - Article 88 (1) When an Investment Corporation produces any fraction which is less than one unit of Investment Equity in the number of units of Investment Equity by splitting or consolidating Investment Equity, the Investment Corporation shall sell the number of units of Investment Equity equivalent to the total sum of those fractions by the method specified by a Cabinet Office Ordinance as appropriate for realizing the sale of Investment Equity at a fair price, and shall deliver the proceeds of that sale to the Investors in proportion to the fractions attributed thereto.
第八十八条 投資法人が投資口の分割又は投資口の併合をすることにより投資口の口数に一口に満たない端数が生ずるときは、その端数の合計数（その合計数に一に満たない端数が生ずる場合にあつては、これを切り捨てるものとする。）に相当する口数の投資口を、公正な金額による売却を実現するために適当な方法として内閣府令で定めるものにより売却し、かつ、その端数に応じてその売却により得られた代金を投資主に交付しなければならない。 - 日本法令外国語訳データベースシステム - (Note 2) Due to dispatched or interlocking officers at an equity method affiliated company, it may not be possible to do assessments in the same manner as that of a subsidiary.
（注２）持分法適用となる関連会社への役員の派遣や兼任の状況などにより、子会社と同様の評価が行えないことが考えられる。 - 金融庁 - Article 149-17 (1) In cases where an Investment Corporation delivers its Investment Equity to persons specified in the following items while carrying out the acts listed in said items, if the number of units of its Investment Equity that shall be delivered to such persons includes a fraction of less than one unit of Investment Equity, the Investment Corporation shall sell the number of units of the Investment Equity equivalent to the total sum of the fractions (in cases where the total sum includes a fraction less than one, such fraction shall be rounded off) by the method specified by a Cabinet Office Ordinance as being appropriate in order to realize the sale of the Investment Equity at a fair price, and shall deliver the proceeds of that sale to such persons in accordance with the fractions attributed thereto:
第百四十九条の十七 次の各号に掲げる行為に際して当該各号に定める者に当該投資法人の投資口を交付する場合において、その者に対し交付しなければならない当該投資法人の投資口の口数に一口に満たない端数があるときは、その端数の合計数（その合計数に一に満たない端数がある場合にあつては、これを切り捨てるものとする。）に相当する口数の投資口を、公正な金額による売却を実現するために適当な方法として内閣府令で定めるものにより売却し、かつ、その端数に応じてその売却により得られた代金を当該者に交付しなければならない。 - 日本法令外国語訳データベースシステム - b. Matters that are closely related to the decision of whether an entity is an affiliate, decision on the scope of consolidation or the necessity to apply the equity method, determination of whether a party is a related party and other decisions involved in preparing the financial statements.
b. 関係会社の判定、連結の範囲の決定、持分法の適用の要否、関連当事者の判定その他財務諸表の作成における判断に密接に関わる事項 - 金融庁 - (ii) The number of units of Investment Equity of the Investment Corporation Surviving the Absorption-Type Merger to be delivered upon the Absorption-Type Merger by the Investment Corporation Surviving the Absorption-Type Merger to the Investors of the Investment Corporation Extinguished in the Absorption-Type Merger in lieu of the Investment Equity thereof, or the method for calculating such number of units and matters concerning the total amount of investment of said Investment Corporation Surviving the Absorption-Type Merger;
二 吸収合併存続法人が吸収合併に際して吸収合併消滅法人の投資主に対して交付するその投資口に代わる当該吸収合併存続法人の投資口の口数又はその口数の算定方法及び当該吸収合併存続法人の出資総額に関する事項 - 日本法令外国語訳データベースシステム - (v) The number of units of Investment Equity of the Investment Corporation Established through the Consolidation-Type Merger to be delivered upon Consolidation-Type Merger by the Investment Corporation Established through the Consolidation-Type Merger to the Investors of the Investment Corporations Extinguished in the Consolidation-Type Merger in lieu of the Investment Equity thereof, or the method for calculating such number of units and matters concerning the total amount of investment of said Investment Corporation Established through the Consolidation-Type Merger; and
五 新設合併設立法人が新設合併に際して新設合併消滅法人の投資主に対して交付するその投資口に代わる当該新設合併設立法人の投資口の口数又はその口数の算定方法及び当該新設合併設立法人の出資総額に関する事項 - 日本法令外国語訳データベースシステム - (5) In addition to what is provided for in the preceding paragraphs, the calculation method for the amount of granting of credit, etc., the amount of the equity capital prescribed in paragraph (1), the Limit of Granting of Credit, etc., the total net amount of the equity capital prescribed in paragraph (2) and the Consolidated Limit of Granting of Credit, etc. and any other necessary matters concerning the application of the provisions of paragraphs (1) and (2) shall be specified by a Cabinet Office Ordinance.
５ 前各項に定めるもののほか、信用の供与等の額、第一項に規定する自己資本の額、信用供与等限度額、第二項に規定する自己資本の純合計額及び合算信用供与等限度額の計算方法その他第一項及び第二項の規定の適用に関し必要な事項は、内閣府令で定める。 - 日本法令外国語訳データベースシステム - To provide a real-estate registration equity processing method for enabling an instantaneous calculation of a possible value which can be received by a creditor when an auction procedure is to be applied.
本発明の目的は、競売手続によった場合に債権者が受領できる可能性のある額を瞬時に計算できることを可能とする不動産登記持分処理方法を提供することにある。 - 特許庁 - (vi) Equity interest held by a foreign controlling shareholder, etc.: The amount calculated pursuant to the method specified by a Cabinet Order as the interest in a domestic corporation's net assets held by a foreign controlling shareholder, etc. for each business year
六 国外支配株主等の資本持分 各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。 - 日本法令外国語訳データベースシステム - (vi) Equity interest held by a foreign controlling shareholder, etc.: The amount calculated pursuant to the method specified by a Cabinet Order as the interest in a consolidated corporation's net assets held by a foreign controlling shareholder, etc. for each consolidated business year
六 国外支配株主等の資本持分 各連結事業年度の国外支配株主等の連結法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。 - 日本法令外国語訳データベースシステム - Article 58 (1) A Specific Purpose Company, a Specified Equity Member who holds not less than one-hundredth of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Specified Equity Members (excluding members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members) or a Preferred Equity Member who holds not less than one-hundredth of the voting rights (if a smaller proportion is provided for in the articles of incorporation, such a proportion) of all Preferred Equity Members (excluding Preferred Equity Members who may not exercise their voting rights on all of the matters on which a resolution may be effected at a general meeting of members) may, prior to a general meeting of members, file a petition with the court to appoint an inspector to investigate the procedures for calling the meeting and the method of effecting resolutions at the general meeting of members.
第五十八条 特定目的会社、総特定社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない社員を除く。）の議決権の百分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する特定社員又は総優先出資社員（社員総会において決議をすることができる事項の全部につき議決権を行使することができない優先出資社員を除く。）の議決権の百分の一（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する優先出資社員は、社員総会に係る招集の手続及び決議の方法を調査させるため、当該社員総会に先立ち、裁判所に対し、検査役の選任の申立てをすることができる。 - 日本法令外国語訳データベースシステム - (vii) When an Incorporated Commodity Exchange after Entity Conversion delivers money to members of the Member Commodity Exchange implementing Entity Conversion in lieu of their equity interests upon Entity Conversion, the amount of such money or the method of calculating such amount
七 組織変更後株式会社商品取引所が組織変更に際して組織変更をする会員商品取引所の会員に対してその持分に代わる金銭を交付するときは、その額又はその算定方法 - 日本法令外国語訳データベースシステム - Article 140 (1) In cases where a Specific Purpose Company issues Specified Bonds with Preferred Equity Subscription Rights (excluding those on which a resolution as set forth in paragraph (4) of the preceding Article has been made), it shall give public notice or notify the members of the total amount of Specified Bonds with Preferred Equity Subscription Rights, the Amount to Be Paid In, the details of the subscription rights, the period during which the subscription rights may be exercised, and the method of solicitation.
第百四十条 特定目的会社は、新優先出資引受権付特定社債（前条第四項の決議があったものを除く。）を発行するときは、新優先出資引受権付特定社債の総額、払込金額、新優先出資の引受権の内容、新優先出資の引受権を行使することができる期間及び募集の方法を公告し、又は社員に通知しなければならない。 - 日本法令外国語訳データベースシステム - Article 97 (1) A Specified Equity Member or Preferred Equity Member who has held Preferred Equity continuously for the preceding six months or longer (if a shorter period is provided for in the articles of incorporation, such a period) may request that the Specific Purpose Company file an action seeking liability against an Officer, etc. (hereinafter referred to as an "Action Seeking Liability" in this Article) in writing or by any other method specified by a Cabinet Office Ordinance; provided, however, that this shall not apply to Actions Seeking Liability which have as their purpose the pursuit of unlawful gains for the member or a third party or infliction of damages on said Specific Purpose Company.
第九十七条 特定社員又は六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き優先出資を有する優先出資社員は、特定目的会社に対し、書面その他の内閣府令で定める方法により、役員等の責任を追及する訴え（以下この条において「責任追及の訴え」という。）の提起を請求することができる。ただし、責任追及の訴えが当該社員若しくは第三者の不正な利益を図り又は当該特定目的会社に損害を加えることを目的とする場合は、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 - (i) Does the Credit Management Division have the function and authority to exert integrated control over the financial institution, its consolidated subsidiaries and affiliates to which the equity method is applicable within legal limits in the monitoring of the status of the trend of borrowers' business conditions?
（ⅰ）与信管理部門は、与信先の業況推移等の状況等について、金融機関と連結対象子会社及び持分法適用会社とを、法令等に抵触しない範囲で、一体として管理する機能と権限を有しているか。 - 金融庁 - (ii) when a Member Commodity Exchange Surviving an Absorption-Type Merger issues money to a member of a Member Commodity Exchange Dissolved in an Absorption-Type Merger in lieu of his/her equity interests upon an Absorption-Type Merger, the amount of said money or its calculation method;
二 吸収合併存続会員商品取引所が吸収合併に際して吸収合併消滅会員商品取引所の会員に対してその持分に代わる金銭を交付するときは、その当該金銭の額又はその算定方法 - 日本法令外国語訳データベースシステム - (iv) Securities, etc. for retention under the management of a Commodity Exchange using a third party: a management method by which the Commodity Exchange uses a third party to retain [the][an] account for a person who deposited Securities, etc. for Allocation in a condition whereby the equity interests pertaining to Securities, etc. for Allocation will be immediately distinguishable by a method such as separating them from the Commodity Exchange's own account, and whereby the equity interests pertaining to Securities, etc. for Allocation deposited by or through each Member, etc. will be immediately distinguishable in their own books and records.
四 商品取引所が第三者をして保管させることにより管理する有価証券等 当該第三者をして、充用有価証券等を預託する者のための口座については商品取引所の自己の口座と区分する等の方法により、充用有価証券等に係る持分が直ちに判別でき、かつ、各会員等から又は各会員等を通じ預託を受けた充用有価証券等に係る持分が自己の帳簿により直ちに判別できる状態で保管させることにより管理する方法 - 日本法令外国語訳データベースシステム - (iv) Securities, etc. for retention under the management of a Commodity Clearing Organization using a third party: a management method by which the Commodity Clearing Organization uses a third party to retain the account for a person who deposited Securities, etc. for Allocation in a condition whereby the equity interests pertaining to Securities, etc. for Allocation will be immediately distinguishable, by a method such as separating them from the Commodity Clearing Organization's own account, and whereby the equity interests pertaining to Securities, etc. for Allocation deposited by or through each Member, etc. will be immediately distinguishable in their own books and records.
四 商品取引清算機関が第三者をして保管させることにより管理する有価証券等 当該第三者をして、充用有価証券等を預託する者のための口座については商品取引清算機関の自己の口座と区分する等の方法により、充用有価証券等に係る持分が直ちに判別でき、かつ、各会員等から又は各会員等を通じ預託を受けた充用有価証券等に係る持分が自己の帳簿により直ちに判別できる状態で保管させることにより管理する方法 - 日本法令外国語訳データベースシステム - (iv) Securities for retention under the management of a Consumer Protection Fund using a third party: a management method by which the Consumer Protection Fund uses a third party to retain the accounts for a person who deposited Securities that are Properties Subject to Preservation in an available condition so as to immediately distinguish the equity interests pertaining to Securities that are Properties Subject to Preservation by a method such as separating the accounts from the Consumer Protection Fund's own accounts and making the equity interests pertaining to such Securities that are Properties Subject to Preservation, immediately distinguishable by using a person's own books.
四 委託者保護基金が第三者をして保管させることにより管理する有価証券 当該第三者をして、保全対象財産である有価証券を預託する者のための口座については委託者保護基金の自己の口座と区分する等の方法により、保全対象財産である有価証券に係る持分が直ちに判別でき、かつ、各会員から預託を受けた保全対象財産である有価証券に係る持分が自己の帳簿により直ちに判別できる状態で保管させることにより管理する方法 - 日本法令外国語訳データベースシステム - (4) In addition to what is provided for in the preceding three paragraphs, the calculation method for the amount of granting of credit, etc. the total net amount of the equity capital referred to in paragraph (1) and the Limit of Granting of Credit, etc. by the Bank Holding Company, and any other necessary matters concerning the application of these provisions shall be specified by a Cabinet Office Ordinance.
４ 前三項に定めるもののほか、信用の供与等の額、第一項に規定する自己資本の純合計額及び銀行持株会社に係る信用供与等限度額の計算方法その他これらの規定の適用に関し必要な事項は、内閣府令で定める。 - 日本法令外国語訳データベースシステム - A. In general, in the locations and business units (except for equity method affiliates) selected in
イ．①で選定した重要な事業拠点（持分法適用となる関連会社を除く。）における、企業の事業目的に大きく関わる勘定科目（例えば、一般的な事業会社の場合、原則として、売上、売掛金及び棚卸資産）に至る業務プロセスは、原則として、すべてを評価の対象とする。 - 金融庁 - Article 671 (1) In cases where a Membership Company prescribes the method of the disposition of assets under paragraph (1) of Article 668, if there are creditors that have attached the equity interest of partners, consent of those creditors must be obtained if the Liquidating Membership Company after the dissolution intends to dispose of its assets.
第六百七十一条 持分会社が第六百六十八条第一項の財産の処分の方法を定めた場合において、社員の持分を差し押さえた債権者があるときは、その解散後の清算持分会社がその財産の処分をするには、その債権者の同意を得なければならない。 - 日本法令外国語訳データベースシステム - In the case of an absorption-type merger, if money is to be paid for adjusting the merger ratio upon the calculation of the number of units of investment equity in the corporation surviving the merger to be delivered to the investors of the corporation extinguished upon the merger (e.g. merger ratio adjustment money or substitute money for distribution; hereinafter referred to as “money delivered upon merger”), attention should be paid to the amount of money delivered upon merger or the calculation method thereof and the amount of money delivered upon merger to be allocated according to the number of units of investment equity held by the investors of the extinguished corporation, which can be regarded as the matters listed in Article 147(1)(ii) of the Investment Trust Act.
吸収合併をする場合において、吸収合併消滅法人の投資主に交付する吸収合併存続法人の投資口の算定にあたって、合併比率調整等のために合併比率調整金又は分配代り金等の金銭（以下「合併交付金」という。）を交付することとする場合には、投信法第147条第１項第２号に掲げる事項として、合併交付金の額又はその算定方法及び吸収合併消滅法人の投資主の有する投資口の口数に応じて割り当てる合併交付金の額に関する事項が含まれることに留意する。 - 金融庁 - Article 132 (1) In cases where a Specific Purpose Company issues convertible Specified Bonds (excluding those on which a resolution as set forth in paragraph (2) of the preceding Article has been made), it shall give public notice or notify the members of the total amount of convertible Specified Bonds, the Amount to Be Paid In, conditions for conversions, details of the Preferred Equity to be issued upon conversion, the period during which conversion may be demanded and the method of solicitation.
第百三十二条 特定目的会社は、転換特定社債（前条第二項の決議があったものを除く。）を発行する場合には、転換特定社債の総額、払込金額、転換の条件、転換によって発行すべき優先出資の内容、転換を請求することができる期間及び募集の方法を公告し、又は社員に通知しなければならない。 - 日本法令外国語訳データベースシステム - (2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."
２ 前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム - (2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."
２ 前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム - For equity method affiliated companies, due to factors such as the existence of other controlling shareholders, etc., it may not be possible to do assessments in the same manner as that of a subsidiary. In such a case, it was stipulated that the management should focus on company-level controls and perform appropriate procedures such as sending a questionnaire to those affiliates, and interviewing or reviewing reports prepared by those affiliates.
持分法適用となる関連会社については、他の支配株主の存在等によって、子会社と同様の評価が行えないことが考えられるところであり、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により行う必要があるとされてきたところである。 - 金融庁 - b. Matters that are closely related to the decision of whether an entity is an affiliate, decision on the scope of consolidation or the necessity to apply the equity method, determination of whether a party is a related party and other decisions involved in preparing the financial statements.
b. 関係会社の判定、連結の範囲の決定、持分法の適用の要否、関連当事者の判定その他財務諸表の作成における判断に密接に関わる事項例えば、有価証券報告書の記載事項中、「企業の概況」の「事業の内容」及び「関係会社の状況」の項目、「提出会社の状況」の「大株主の状況」の項目における関係会社、関連当事者、大株主等の記載事項が挙げられる。 - 金融庁 - (Note 1) If an equity method affiliated company is a subsidiary of another company, and that affiliate's parent prepares an Internal Control Report and is audited based on these standards, then the management can use [1] that parent company's Internal Control Report or [2] a document indicating that the parent company is assessing the effectiveness of internal controls over that affiliate's financial reporting.
（注１）持分法適用となる関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、①当該親会社の内部統制報告書又は②当該親会社が当該関連会社の財務報告に係る内部統制の有効性に関して確認を行っている旨の書面を利用することができる。 - 金融庁 - (vi) if the Membership Company Incorporated through Consolidation-type Merger is to deliver to shareholders of the Stock Company(ies) Consolidated through Consolidation-type Merger or to partners of the Membership Company(ies) Consolidated through Consolidation-type Merger Bonds of the Membership Company Incorporated through Consolidation-type Merger in lieu of the shares or equity interests thereof when effecting the Consolidation-type Merger, the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount
六 新設合併設立持分会社が新設合併に際して新設合併消滅株式会社の株主又は新設合併消滅持分会社の社員に対してその株式又は持分に代わる当該新設合併設立持分会社の社債を交付するときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 - 日本法令外国語訳データベースシステム - (i) matters concerning the number of units of the contribution of a Member Commodity Exchange Established by a Consolidation-Type Merger which substitutes the equity interest that said Member Commodity Exchange Established by a Consolidation-Type Merger allots to a member of a Member Commodity Exchange Dissolved in a Consolidation-Type Merger upon a Consolidation-Type Merger or its calculation method, and the amount of the contribution, membership fee, and loss compensation reserve of said Member Commodity Exchange Established by a Consolidation-Type Merger;
一 新設合併設立会員商品取引所が新設合併に際して新設合併消滅会員商品取引所の会員に対して割り当てるその持分に代わる当該新設合併設立会員商品取引所の出資の口数又はその口数の算定方法並びに当該新設合併設立会員商品取引所の出資金、加入金及び損失てん補準備金の額に関する事項 - 日本法令外国語訳データベースシステム - For start-ups that seek to raise risk money through direct financing, there are diverse types of financing methods to choose according to the stage of development and the level of risk in their business, such as raising funds from retail investors (angel investors), receiving investment from venture capitals, and listing stocks on a emerging equity exchange. What is crucial is to develop environments where they can find a financing method appropriate to them at any stage of development.
一方、直接金融によるベンチャー企業のリスクマネー調達は、ベンチャー企業の成長段階や事業リスクの度合いに応じて、個人投資家（エンジェル投資家）からの資金調達、ベンチャーキャピタルからの資金調達、新興株式市場上場による資金調達などの多様な資金調達手段があり、これらの資金調達手段がベンチャー企業の成長に合わせて切れ目なく提供される環境を構築することが重要である。 - 経済産業省
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