Further, in the case that the user selects transfer by the account of the financial institution as the settlement means of the merchandise price of the electronic commerce, the settlement price is transferred to the side of the electronic commerce server, profit money generated by the electronic commerce is simultaneously provided from the side of the specified electronic commerce server and a part thereof is returned to the user. 更に,ユーザが電子商取引の商品代金の決済手段として前記金融機関の口座での振替を選択した場合,該当電子商取引サーバ側に決済代金を振替ると同時に,特定電子商取引サーバ側から電子商取引によって発生した収益金の提供を受け,一部をユーザに還元する。 - 特許庁
A shifting probability becomes higher with the increase the time of shifting number shifting to the jackpot during the varying game status or the time shortening game status or the movement condition of a wing (a tulip) 9a becomes advantageous for the player, and thereby the special profit given to the player during the varying game status or the time shortening game status is enlarged. そして、確変遊技状態または時短遊技状態中に大当りに移行する移行回数が増えるにしたがい移行確率が高くなるか、または羽根(チューリップ)9aの動作条件が遊技者にとって有利になって、確変遊技状態または時短遊技状態中に遊技者に付与される特別利益が拡大されるようになっている。 - 特許庁
In the bookkeeping, points for preparing a statement of accounts are important and trial balance = balance sheet + profit-and-loss statement is formed in a formula, so that is formed in a teaching material/tool is formed to learn the relation as a game such that a settlement training board (25) is completed from the trial balance of a trial training board (23). 簿記では決算書作成要領が重要であり、公式では試算表=貸借対照表+損益計算書であるため、試算用トレ−ニングボ−ド(23)の試算表から決算用トレ−ニングボ−ド(25)が完成されることを教材教具に形成して遊びながらその関係に取り組めることが課題解決のための手段である。 - 特許庁
Article 42 When the Minister of Justice finds a fact falling under any of the following items concerning the juridical person for offenders rehabilitation which operates a public benefit services or profit-making enterprise pursuant to the provision of Article 6, paragraph 1, he/she may order the juridical person for offenders rehabilitation to suspend its enterprise for a period which the Minister of Justice shall specify within the limit of one year.
第四十二条 法務大臣は、第六条第一項の規定により公益事業又は収益事業を行う更生保護法人につき、次の各号のいずれかに該当する事由があると認めるときは、当該更生保護法人に対し、一年以内の期間を定めてその事業の停止を命ずることができる。 - 日本法令外国語訳データベースシステム
Article 195 A Foreign Insurance Company, etc. shall, for each business year, submit to the Prime Minister an inventory of property, balance sheet, profit and loss statement and business report prepared in its head office or principal office, pursuant to the provisions of a Cabinet Office Ordinance, within a reasonable period of time following the end of the business year.
第百九十五条 外国保険会社等は、事業年度ごとに、その本店又は主たる事務所において作成した財産目録、貸借対照表、損益計算書及び事業報告を、内閣府令で定めるところにより、当該事業年度終了後相当の期間内に、内閣総理大臣に提出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
(11) An Association that undertakes entrustment pursuant to the provisions of the preceding paragraph, after obtaining the consent of the Municipality that delegated said entrustment and pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, may entrust a part of the affairs that are under said entrustment to a not-for-profit juridical person that qualifies with requirements as determined by an Ordinance of the Ministry of Health, Labour, and Welfare.
11 前項の規定による委託を受けた連合会は、当該委託をした市町村の同意を得て、厚生労働省令で定めるところにより、当該委託を受けた事務の一部を、営利を目的としない法人であって厚生労働省令で定める要件に該当するものに委託することができる。 - 日本法令外国語訳データベースシステム
b. Certificate of matters entered in the registry, a copy of the profit and loss statement or other materials that give a clear overview of the organization (hereinafter referred to as "contracting organization") prescribed in item (i), sub-item (b) of the right-hand column corresponding to "Entertainer" specified in the Table of the Ministerial Ordinance on Criteria (hereinafter referred to as "`Entertainer` specified in the Ministerial Ordinance on Criteria").
ロ 基準省令の表の法別表第一の二の表の興行の項の下欄に掲げる活動の項(以下「基準省令の興行の項」という。)の下欄第一号ロに規定する機関(以下「契約機関」という。)の登記事項証明書、損益計算書の写しその他の契約機関の概要を明らかにする資料 - 日本法令外国語訳データベースシステム
According to financial results for the fiscal term ended in December 2008 that were announced by regional banks by last weekend, many banks, including both regional banks and second-tier regional banks, posted sharp profit declines or suffered losses because of such factors as increases in the cost of disposing of non-performing loans and write-offs of losses on securities holdings.
先週末までに公表を行った地域銀行の平成20年12月期決算というものを見てみますと、これは地方銀行であるか第二地方銀行であるかを問わず、不良債権処理費用や有価証券の減損処理費用の増加といった要因で、大幅減益又は赤字になっているという銀行が多いわけです。 - 金融庁
In Confucianism, it was thought that profit pursuing would lead to desires that would ultimately cause a human being to deteriorate and that activities of involved in commerce and industry themselves would be contrary to what a human being should be; nevertheless, under the above-mentioned circumstances, merchants took the initiative in an economy based on the development of a monetary economy and industry.
こうした中、儒教では利益の追求は欲望を生み出して人間を堕落の方向に向かわせると考えられ、商工業に携わること自体が本来の人間があるべき姿に反する行為として否定的に捉えられていたが、実際には貨幣経済や産業の発達により商人が経済の主導権を握るようになった。 - Wikipedia日英京都関連文書対訳コーパス
In addition, in the same period, the shugo-shiki came to assume a wide spectrum of authority ranging from military and police authority to the authority for gaining an economical profit, such as the authority to make an investigation and give instruction (kendan-sata) over three kinds of criminal cases (Taibon-sankajo, three major tasks for peacekeeping), the authority to investigate the karita-rozeki (to reap rice illegally), the authority to pass delegation of the word, the authority to collect half of the nengu (land tax), the authority to provide confiscated land or land without a governor (called kessho-chi), as well as the authority to collect tan-sen (surtax on the rice fields) and munabechi-sen (surtax on the houses).
さらに同時期までに、守護職には大犯三ヶ条の検断沙汰権、刈田狼藉の検断権、使節遵行権、半済給付権、闕所地給付権、段銭・棟別銭の徴収権など、軍事・警察的職権から経済的利得権まで広範な権能が付与されるようになった。 - Wikipedia日英京都関連文書対訳コーパス
According to METI's "Overseas business activity basic survey", while retained earnings at overseas subsidiaries of Japanese companies have increased substantially in recent years, dividends received by the parent have increased only slightly; much of the profit earned overseas is not being repatriated to Japan and is remaining overseas (see Figure 2-2-50). 実際、経済産業省が実施する海外事業活動基本調査の結果によると、海外現地法人の内部留保額は近年大幅に増加している一方、海外現地法人からの受取配当金の増加が微増にとどまっており、海外で稼いだ利益の多くを国内へ資金還流せず海外に留保する傾向が強まっている(第2-2-50図)。 - 経済産業省
Providing a venue for exchange among local residents b 3-3-6 ased in shopping districts The Soyokaze Society for Supporting Community Welfare, a special non-profit corporation with 73 employees that conducts activities to support the elderly such as day care and home-visit nursing care, has established Soyokaze Club, a facility for exchange among the elderly and local residents utilizing vacant stores in the Ginten Town shopping district (Hakata Ward, Fukuoka City) based on mediation by local government. デイサービスや訪問介護等の高齢者支援活動を展開している特定非営利活動法人「地域福祉を支える会そよかぜ」(従業員73名)は、地元の自治体による仲介のもと、銀天町商店街(福岡県博多区)の空き店舗を活用し、高齢者や地域住民の交流拠点施設「そよかぜ倶楽部」を設置している。 - 経済産業省
Recently, European and US financial institutions which have focused attention on profit-earning opportunities connected with the enormous amount of petrodollar and which have carried out international business expansion are becoming more active in Islamic financial business in a wide range of areas, including the underwriting of Islamic bonds, Islamic-style fund management, and Islamic-style project finance, in the Middle East and Malaysia and at Islamic financial centers such as London. 最近では、巨額のオイルマネーに絡んだ収益機会に着目し、国際的に事業展開を行う欧米系金融機関が、中東やマレーシア、ロンドン等のイスラム金融センターにて、イスラム債の引受けやイスラム式資金運用、イスラム式のプロジェクト・ファイナンス等、幅広い分野でイスラム金融ビジネスを積極化させている。 - 経済産業省
The results of both the analyses by the level of social contribution and the analysis by the degree of improvement in social contribution displayed a clear correlation with the operating profit ratio for all of the top group, middle group and lowest group, but showed no correlation with ROE as the results overlapped for the three groups (Figs. 2.1.25, 2.1.26, 2.1.27, 2.1.28). 分析結果によると、社会貢献度水準による分析、社会貢献度の改善度による分析ともに、営業利益率との関係で見ると、上位グループ、中位グループ、下位グループとの明確な相関が表れたが、ROEとの関係で見ると、3グループの結果が重なり相関が見られなかった(第2-1-25図、第2-1-26図、第2-1-27図、第2-1-28図)。 - 経済産業省
Every time when an execution performance of each work stored in an execution performance file 8 reaches a predetermined regulated value, an amount obtained by subtracting a prime cost of the work accumulated and stored in a generated prime cost file 4 from an order amount is divided by the order amount to create work-based profit margin information 13 at that time. 実行出来高ファイル8に記憶された各工事の実行出来高が予め定められた各規定値に達する毎に、この時点で受注額から発生原価ファイル4に累積記憶されている当該工事の原価を減算した金額を受注額で除算した利益率を算出した工事別利益率情報13を作成する。 - 特許庁
A process control system includes economic models disposed in communication with process control modules, as well as with sources of economic data, such as cost, throughput and profit data, and uses the economic models to determine useful economic parameters or information associated with the actual operation of the process plant at the time the plant is operating. プロセス制御システムは、プロセス制御モジュールならびにコストデータ、処理量データ、および収益性データの如き経済性データのソースと通信状態で配設される経済性モデルを備え、これらの経済性モデルを用いて、プロセスプラントの運転時に、そのプラントの実際の運転に関連する有用な経済性パラメータまたは経済性情報を決定する。 - 特許庁
Thus, a third person who does not know the release key cannot play a game even if he/she changes the setting value fraudulently since the configuration change cannot be completed unless the release key is properly input after changing the configuration and he/she cannot enjoy any profit caused by such fraudulent configuration change, hence such a fraudulent configuration change can be prevented. したがって、設定変更を行った後に解除キーを正しく入力しない限りは設定変更を終了できないので、解除キーを知らない第三者が不正に設定値を変更しても遊技を行うことができず、不正な設定変更による利益享受が不可能となり、もって当該不正行為を抑止することができる。 - 特許庁
In this case, when it is predicted that the profit state is to be generated by the prediction means, a performance command preparation means prepares a performance command for making the advance announcement performance be executed every time the game ball enters the start means during pattern variation corresponding to one, two or more present holding game balls and outputs it to a performance means. そこで、予測手段により利益状態が発生すると予測された場合、演出コマンド作成手段は存在していた1又は複数の保留遊技球に対応する図柄変動中に、遊技球が始動手段に入賞する毎に、予告演出を実行させる為の演出コマンドを作成して演出手段に出力する。 - 特許庁
1.The following applies to all categories of commodities sold through internet auction sites Although individuals entering into an internet auction7 normally sell in large quantity items that are unnecessary or are collected for the purposes of a personal hobby, where such sales are performed under the following situations and assuming that no special circumstances exist, those individuals are likely to fall within the definition of a Dealer, where they engage in repeated transactions with intent to gain profit.
(1)すべてのカテゴリー・商品についてインターネット・オークションでは、個人が不要品や趣味の収集物等を多数販売するという実態を考慮する必要があるが、例えば、以下の場合には、特別の事情がある場合を除き、営利の意思を持って反復継続して取引を行う者として販売業者に該当すると考えられる。 - 経済産業省
・ that it is a transmission of copyrighted work which has already been made public; and ・ that the transmission does not unreasonably prejudice the interests of the copyright owner in light of the nature and the purpose of the work as well as the form of the transmission. In the first place, only the nonprofit-oriented educational institutions, such as schools or community centers are the subject entities, while the private profit-oriented e-learning Vendors are not.
既に公表された著作物であること・著作物の種類や用途、送信の形態などから判断して、著作権者の利益を不当に害しないことそもそも、非営利の教育機関である学校や公民館のみが主体とされており、営利目的を有する民間のeラーニングベンダーは対象となっていない。 - 経済産業省
In order to help SMEs to enter new fields, strengthen their competitiveness, and raise their profit ratios, support was provided for SMEs’ development of new products, services, and markets in accordance with legislation including the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38, 2008; referred to below as the Agricultural-Commercial-Industrial Collaboration Promotion Act).
中小企業の新事業分野への進出、競争力の強化、利益率向上を図るため、中小企業者と農林漁業者との連携による事業活動の促進に関する法律(平成20 年法律第38号、以下「農商工等連携促進法」という)等に基づき、新商品・新サービス開発、販路開拓の取組を支援した。 - 経済産業省
If the introduction of new sales methods is classified into "addition of ancillary services" and "addition of planning and solution sales" to earn profit margins other than from products, and "direct marketing to consumers" and "shortening of distribution channels" to cut intermediate margins, we find that a high proportion of enterprises engaging in these activities are experiencing growth in ordinary profits (Fig. 2-1-36, Appended Note2-1-3). 実際、新しい販売方式の導入を商品以外のところで利幅を稼ぐ「付帯サービスの追加」、「企画・提案営業の付加」や中間マージンの削減を目的とした「消費者への直接販売」、「流通経路の短縮化」等に分類すると、これらを行っている企業は経常利益額が増加傾向の割合が高い(第2-1-36図、付注2-1-3)。 - 経済産業省
In niche markets, there are for various reasons fewer entries by competitors, and an enterprise is less likely to be caught up in price competition. In practice, as Fig. 2-1-54 demonstrates, a higher proportion of enterprises in "niche markets with few competitors" than enterprises facing competition exhibit an upward trend in ordinary profit (Appended Note 2-1-6). ニッチ市場では、様々な理由から競合他社の参入が少なく、競合による価格競争に巻き込まれにくいことが利点であるといわれており、実態的にも第2-1-54図をみると、「競合先があまりいないニッチな市場」にいる企業は他の競争状態にある企業に比べ経常利益が増加傾向の割合が高い(付注2-1-6)。 - 経済産業省
A comparison of trends in ordinary profit at enterprises that innovated through business collaboration and enterprises that innovated independently reveals that enterprises engaging in "collaboration with universities and research institutes, etc." to develop more advanced technologies" and in "collaboration with customers" tied directly to market needs were more likely to have rising ordinary profits than enterprises that innovated independently (Fig. 2-1-71, Appended Note 2-1-8). 事業連携による経営革新を行った企業と、単独で経営革新を行った企業の経常利益の増減傾向を比較すると、より高度な技術化を図る「大学、研究機関等との連携」、市場ニーズと直接結びつく「販売先との連携」は、単独で行う経営革新より増加傾向の割合が高い(第2-1-71図、付注2-1-8)。 - 経済産業省
Although still insufficient compared with large enterprises, profitability at SMEs is thus at its highest level in a decade, whether measured in terms of the ratio of ordinary profit to net sales or the breakeven point ratio, and profitability overall has returned to a level almost on a par with what it was before the bubble (Figs. 1-1-36, 1-1-37).
この結果、依然として大企業に比べて十分とは言えないものの、中小企業の収益性は、売上高経常利益率の高さで見ても損益分岐点比率の低さで見ても、ここ十年来の最高の状態となっており、全体的に見て、バブル発生前の水準にほぼ匹敵する水準に戻ってきている(第1-1-36図、第1-1-37図)。 - 経済産業省
Also, as for the proportion of sales amounts, the U.S was still the top in 2009, and BRICs were catching up, but in terms of ordinary profit, emerging countries such as BRICs come to the top rank in proportion after 2008, and after the world financial crisis of 2008, we can see the situation that the source of profits earned by Japan-based companies largely shifted from developed nations to emerging countries (Figure 3-2-1-13). また、売上高のシェアでは09 年に依然として米国がトップでこれにBRICs がせまる勢いだが、経常利益のシェアでみると、08 年以降BRICs 等新興国が上位を占めるようになっており、08 年の世界金融危機を経て、日系企業の利益の稼ぎ先が先進国から新興国へ大きくシフトしている状況が見て取れる(第3-2-1-13 図)。 - 経済産業省
Japan believes that institutionalizing these current cooperative relationships by promoting EPAs with East Asian countries will ensure and strengthen profit for Japanese corporations, and furthermore, recognizes that this will create an environment conducive to the revitalization of the Japanese economy and growth for East Asia as a whole. Japan is therefore actively advancing efforts in this area. 我が国としては、このような実態上の連携関係を、東アジアとのEPAを進めることによって制度化していくことが、我が国企業の利益を確実かつ強固なものとし、さらには我が国経済の活性化や東アジア全体の成長のための環境整備にも資するものであると認識しており、積極的に取組を進めている。 - 経済産業省
The firm with the top market share in digital switchers, Huawei, is an R&D-based private company which has established research centers in Silicon Valley and around the world, and is engaged in technology partnerships with United States IT firms such as Lucent, Intel, Motorola, IBM, and Sun13.Huawei boasted an R&D-sales ratio of 13.6 percent and a profit margin of 19.1 percent in 2000, both remarkably healthy figures. デジタル交換機等で、トップシェアを誇る代表的な研究開発型民営企業の「華為(Huawei)」は、シリコンバレー等世界各地に研究開発拠点を設け、ルーセント、インテル、モトローラ、IBM、サン等米国系のIT関連企業と技術提携を進めている。その売上高研究開発比率及び利益率も、13.6%、19.1%(2000年)と際だって高いものとなっている。 - 経済産業省
This three-year plan, which aims to achieve sustainable and profitable growth by FY2004, contains three commitments: the achievement of an additional one million units in sales over FY2001, a combined operating profit ratio of over 8 percent and the reduction to zero of consolidated interest-bearing automotive debt. Two of these were swiftly realized in the first year(FY2002). 継続的な利益ある成長を目指す2004年度までの3か年計画「日産180」は、2001年度比で100万台の販売台数増、連結売上高営業利益率8%以上の達成、連結自動車事業実質有利子負債をゼロにすることの3つをコミットメントしているが、そのうちの2つを初年度(2002年度)に早くも実現している。 - 経済産業省
Furthermore, Louis Vuitton has a fixed price range and in Japan, retail prices are set so that they are within about 1.4 times the retail prices in Paris. By introducing an adjustable fixed price system based on exchange rate fluctuations, Louis Vuitton was able to maintain prices at which it was difficult for parallel importers to gain a profit margin. It also won the trust of consumers that came to the retail stores directly managed by Louis Vuitton and would feel comfortable buying the products there. また、販売価格においても、パリの販売価格の約1.4倍以内という定価の枠を定め、為替変動による変動定価制を導入することで、並行輸入業者が利ざやを稼ぎにくい価格を維持し、店頭に来店する消費者が直営店で安心して買い物ができる信頼を獲得することができた。 - 経済産業省
In the 1980s, China’s agricultural production increased dramatically as a result of the introduction of the economic responsibility system in the rural areas. Industrial output also advanced greatly as the result of a series of reforms in economic systems and the effects of foreign business expansion into China. Specifically, these reforms include the introduction of substitution of tax payment for profit delivery1 in state-owned enterprises (SOEs) and authorization of non-SOEs2. 1980年代には、農村部の経営請負制の導入によって、農業生産が大幅に増加し、工業生産も国有企業における「利改税」1)の実施、非国営企業の存在2)の容認等の一連の経済体制改革に加えて、外国企業の対中進出が増えたことによって大きく進展した。 - 経済産業省
In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the Amount of Contributions of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (ii) the Membership Fees subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b) the Amount of the Membership Fees of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Capital Surplus immediately prior to an Absorption-Type Merger; (b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iv) the amount of the Statutory Capital subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Statutory Capital immediately prior to the Absorption-Type Merger; (b) the amount of the Statutory Capital of the Member Commodity Exchange - 119 - Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (v) the amount of the Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Accumulated Profit immediately prior to the Absorption-Type Merger; (b) the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger.
吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法 定準備金及び利益剰余金についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額 二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の加入金の額 三吸収合併後資本剰余金額次に掲げる額の合計額 イ吸収合併直前資本剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余金の額 四吸収合併後法定準備金額次に掲げる額の合計額 イ吸収合併直前法定準備金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の法定準備金の額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余金の額 - 経済産業省
Article 6 (1) If prior to the amendment of the Attorney Act ("Old Attorney Act") pursuant to Article 7, an attorney who prior to the enforcement of this Act obtained the permission set forth in paragraph (3) of Article 30 and operates a profit-making business, or became an employee of a person operating such a business, or became an executive member, director, executive officer or employee of a profit-making juridical person, and wishes to continue such a business or be in such a position after the enforcement of this Act, may, prior to the effective date, in accordance with the classifications set forth in the items in paragraph (1) of Article 30 of the Attorney Act as amended by Article 7 ("New Attorney Act"), provide notification of the matters set forth in the items of the same paragraph to the bar association to which he/she belongs.
第六条 施行日前に第七条の規定による改正前の弁護士法(以下「旧弁護士法」という。)第三十条第三項の許可を受けて営利を目的とする業務を営み、若しくはこれを営む者の使用人となり、又は営利を目的とする法人の業務執行社員、取締役、執行役若しくは使用人となっている弁護士は、施行日において引き続きその業務を営み、又はその地位にあろうとするときは、施行日前に、第七条の規定による改正後の弁護士法(以下「新弁護士法」という。)第三十条第一項各号に掲げる区分に応じ、同項各号に規定する事項を、所属弁護士会に届け出ることができる。 - 日本法令外国語訳データベースシステム
(6) Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the said discount bonds to a corporation prescribed in Article 11(1) or (2) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (3) of the said Article (in the case of payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption shall be limited to payment related to the relevant trust property), the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund shall be made pursuant to the provision of the preceding paragraph).
6 昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項若しくは第二項に規定する法人又は同条第三項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払(公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。)をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額(前項の規定により還付を受ける額を除く。)に相当する金額の全部又は一部を還付する。 - 日本法令外国語訳データベースシステム
(10) The amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for persons listed in the respective items, the amount of a dividend of profit (meaning the amount of a dividend of profit prescribed in Article 67-14, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of a special purpose company pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 67-14, paragraph (4) of the Act that the special purpose company has paid, the amount of said paid foreign corporation tax):
10 法第六十七条の十四第四項の規定により控除する同項に規定する外国法人税の額(以下この条において「控除外国法人税の額」という。)は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的会社の利益の配当の額(法第六十七条の十四第一項に規定する利益の配当の額をいう。以下この条において同じ。)を控除した金額を合計した金額(当該金額が特定目的会社が納付した法第六十七条の十四第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額)とする。 - 日本法令外国語訳データベースシステム
(10) The amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that is to be credited under said paragraph (hereinafter referred to as the "amount of creditable foreign corporation tax" in this Article) shall be the sum of the amounts that remain after deducting, from the amounts specified in the following items for the persons listed in the respective items, the amount of a distribution of profit (meaning the amount of a distribution of profit prescribed in Article 68-3-2, paragraph (1) of the Act; hereinafter the same shall apply in this Article) of special purpose trusts pertaining to the amount of creditable foreign corporation tax that these persons are to receive (where said sum of the amounts exceeds the amount of foreign corporation tax prescribed in Article 68-3-2, paragraph (4) of the Act that a trust corporation for special purpose trusts has paid, the amount of said paid foreign corporation tax):
10 法第六十八条の三の二第四項の規定により控除する同項に規定する外国法人税の額(以下この条において「控除外国法人税の額」という。)は、次の各号に掲げる者ごとに、当該各号に定める金額からこれらの者が支払を受ける控除外国法人税の額に係る特定目的信託の利益の分配の額(法第六十八条の三の二第一項に規定する利益の分配の額をいう。以下この条において同じ。)を控除した金額を合計した金額(当該金額が特定目的信託に係る受託法人が納付した法第六十八条の三の二第四項に規定する外国法人税の額を超える場合には、当該外国法人税の額)とする。 - 日本法令外国語訳データベースシステム
To provide which realizes scrupulously corresponding charging with dynamic information as a parameter, prevents charging calculated by a charging rate that can not be predicted by a user and also can improve the effective utilization of radio communication resources and the profit of a radio communication provider, its controlling method, a radio communication terminal, radio communication equipment and its controlling method. ダイナミックな情報をパラメータとしてきめ細かく対応した課金を実現し、ユーザの予期しない課金レートによる課金を防止すると共に、無線通信資源の有効活用と無線通信事業者の収益を向上させることができる無線通信システム、その制御方法、無線通信端末、無線通信装置、及びその制御方法を提供することを目的とする。 - 特許庁
To provide a game machine management system capable of securing the fairness of distribution of operation profit to a game shop and a game machine providing company by computing a game machine usage fee for a specific game machine based on overall operation information on game machines including game machines set in a game parlor by the game shop and the specific game machine set in the game parlor by the game machine providing company. 遊技店が遊技場に設置する遊技機及び遊技機提供会社が遊技場に設置する特定の遊技機を含めた総合的な遊技機稼動情報に基づいて、特定の遊技機の遊技機使用料を算出することで、遊技店及び遊技機提供会社への稼動利益の分配の公平性が担保できる遊技機管理システムを提供する。 - 特許庁
Investment from an investment user 15-1 to content is accepted (18-1-1), and the viewing situations of the invested content are determined from the tabulation result of charge collected from a general user 15 with respect to the viewing of the content in an operation company 14, and a profit suiting this is feeded back to the investment user 15-1 as a dividend according to the determination result (28-1). 投資ユーザ15−1からのコンテンツに対する投資を受け付けるようにし(18−1−1)、運営会社14にてコンテンツの視聴に対し一般ユーザ15から徴収した料金の集計結果から投資したコンテンツの視聴状況を判定し、この判定結果に応じてそれに見合う利益を配当金として投資ユーザ15−1にフィードバックするようにしている(28−1)。 - 特許庁
To provide a means for easily allowing a user to understand a target combination or the state of acquired tiles without leading to the disadvantage of a player so as to rapidly understand game features by navigating a recombination for a winning combination with higher profit, while remaining the probability of winning, concerning a mah-jongg ball game machine being a type where the winning combination is established by the combination of only partial acquired tiles. 手牌の一部のみの組み合わせで上がり役が完成するタイプの雀球遊技機において、上がりの可能性自体は残しつつ、更なる高利益の上がり役への組み換えをナビゲートすることで、遊技者への不利益につながることなく目指すべき役や手牌の状況をユーザに伝え易くし、遊技性をいち早く理解させる手段を提供する。 - 特許庁
To provide a means for preventing feeling of dislike on the machine without making players feel trouble or making the players disadvantaged because of loss of the acquirable profit, in a Pachinko game machine which is composed so that it can be difficult to distinguish the game state after an end of a special game through decoration symbols, special symbols or the like. 装飾図柄や特別図柄等から特別遊技終了後の遊技状態を判別することが困難に構成されているパチンコ遊技機において、遊技者に対して煩わしさを感じさせることなく、かつ、本来獲得し得た利益を獲得できないという不利益を遊技者に蒙らせず当該機に対して嫌悪感を持たせないようにする手段の提供。 - 特許庁
This system, method and computer software product for presenting information to the user concerned in an economic effect or profit related to the use of a specific product concerning a bearing and a seal and other equivalent products, use a processor, a memory unit for storing product specification data, an input device for inputting plant specification data, and a display for presenting information or another appropriate device. ベアリング及びシールに関する特定製品の使用、かつ他の同等製品の使用に関係する経済効果あるいは利益に関与するユーザに情報を提示するシステム、方法及びコンピュータソフトウェア製品は、プロセッサ、製品特定データを記憶するメモリユニット、プラント特定データを入する入力装置及び情報を提示するディスプレイあるいは他の適切な装置を使用する。 - 特許庁
To judge conditions for releasing especially game information stocked on the game machine side on the basis of winning balls without making a game profit such as the putting out of prize balls or a prescribed game mode available for acquisition on the basis of the winning balls in connection with a game machine, a program for the game machine and a recording medium. 遊技機及び当該遊技機用プログラム、並びに記録媒体に関し、入賞球にもとづく賞球の払い出し又は所定の遊技態様等の遊技利益を取得させずに、当該入賞球にもとづく遊技情報をストックすることができるようにしたものであり、特にストックされた遊技情報を放出させるための放出条件を、遊技機側で判定することができる。 - 特許庁
A profit distribution system for a Pachinko parlor includes a specific game machine group installed in a specific area of a Pachinko parlor and composed of free game machines provided from the game machine manufacturer, and a Pachinko parlor computer connected to the respective game machines of the specific game machine group and collecting operation data including at least the number of mediums inserted and the number of mediums paid out of the respective game machines. パチンコホール利益配分システムは、パチンコホールのホール内の特定の領域に設置され、遊技機メーカから無償で設置された遊技機により構成される特定遊技機グループと、特定遊技機グループの各遊技機に接続され各遊技機の少なくとも投入媒体数と払い出し媒体数とを含む稼働データを収集するホール内コンピュータと、を備えている。 - 特許庁
To provide a trading order automatic correction system monitoring a correction condition in a trading order of a financial product attached with the correction condition, and automatically performing the correction of the trading order when reaching the correction condition to easily execute changeover or the like to a loss-cut order from a profit lock order, in a trading agency such as a brokerage firm. 証券会社等の売買取次業者において、訂正条件が付された金融商品の売買注文における訂正条件を監視し、訂正条件に到達した場合に自動的に売買注文の訂正を行って、利益確定注文からロスカット注文への切り換え等を容易に執行することができる売買注文自動訂正システムを提供する。 - 特許庁
Major features of the JVA calculation step are: restructuring expense items of financial accounting to appropriately distribute expenses under the management of each business section, adjusting the timing of expense posting of fixed costs out of sales costs on an accrual basis, and calculating financing costs from a balance sheet created for each business section and reflecting them in operating profit/loss calculation. JVA算出工程の主な特徴は、各事業部門の管理下にある費用を適切に配賦するために財務会計上の費用項目の再構成すること、売上原価のうち固定費の費用計上のタイミングを発生時基準に調整すること、事業部門別に作成したバランスシートから資金調達コストを算出して営業損益の算出に反映すること、である。 - 特許庁
To provide a food guarantee system providing a consumer with safe food, in which a guarantor guarantees pay money to the consumer, and a person responsible for labeling pays money to the guarantor for compensating for the loss when the person responsible for labeling mislabels a food, thereby preventing fraud of the person responsible for labeling because loss becomes larger than profit of the fraud. 消費者が安心して食品を買うことができるシステムであって、表示者が食品の表示事項を偽装した場合、保証人が消費者に対して金銭で保証し、表示者はその損害を保証人に対して金銭で償い、結果、偽装の利益より損失の方が多くなるため表示者の偽装を未然に防ぐことができる食品保証システムの提供。 - 特許庁
Purchase history data recorded with purchase history showing which customer has bought how much and what merchandise are collected, a sales support server 7 grasps how much each customer contributes to the sales and profit of a retail shop 1 from the collected purchase history data, and attaches significance of the customer in the retail shop 1 or a head office to each customer in accordance with the degree of the contribution. どの顧客がどのような商品をどれだけ購入したかという購買履歴を記録した購買履歴データを収集し、収集した購買履歴データから、販売支援サーバ7が、各顧客がどれだけ小売店1の売上げ及び利益に貢献したかを把握し、その貢献の度合いに応じて、小売店1又は上記本社における顧客の重要度を各顧客に付与する。 - 特許庁
To provide a game machine such that a playing condition, in which the kind of a jackpot is determined on the basis of a specific determining condition so that a player can make a large profit regardless of his skill even during a predetermined game period such as CT, is provided and reported so that the player can easily make judgment on the playing condition. CTのような所定の遊技期間中でも遊技者の技量に関係なく多くの利益を獲得できるように、特定の決定条件(例えば、SBに高確率で当選する決定条件)で入賞役が決定される遊技状態を設け、この遊技状態を報知することにより、遊技者が、その遊技状態についての判断を容易にできる遊技機を提供する。 - 特許庁
A server device 10 comprises an activity cost calculation means 10a, a profit calculation means 10b, a priority order setting means 10c, a customer targeting means 10d and a customer information DB 11, and is accessible to an integrated customer DB 12 registering purchase histories related to devices purchased by customers and a sales activity history DB 13 registering the sales activity history for every customer. サーバ装置10は、活動コスト算出手段10a,利益算出手段10b,優先順位設定手段10c,顧客ターゲティング手段10d,顧客情報DB11を有し、顧客が購入した機器に関する購買履歴を登録した総合顧客DB12,顧客毎に販売活動履歴を登録した販売活動履歴DB13にアクセス可能とする。 - 特許庁