The nip pressure of the additionally-folding roller pairs 810 is adjusted by properly rotating the pressure adjusting roller 850 according to a folding mode, a sheet size and a sheet construction material, and for example, a pressurizing force can be adjusted in order of superposed folding pressure>fourfold pressure>double-leafed folding pressure>inner threefold, outer threefold pressure>Z-folding pressure>twofold pressure by the folding mode selected by a user. 折りモード、シートサイズ、シート材質に応じて、適宜に圧調整コロ850を回転させることで、増し折りローラ対810のニップ圧を調整し、例えば、ユーザーの選択した折りモードにより、重ね折りの圧>四つ折りの圧>観音折りの圧>内三つ、外三つ折りの圧>Z折りの圧>二つ折りの圧の順に加圧力を調整すること等を可能とする。 - 特許庁
To make a lens system compact at the photographing and collapsing time while favorably maintaining high resolution of the lens system in a small-sized three-group zoom lens whose variable power ratio is threefold or more. 変倍比が3倍を超える小型3群ズームレンズにおいて、レンズ系の高解像力化を良好に維持しつつ、撮影時および沈胴時におけるレンズ系のコンパクト化を図る。 - 特許庁
By shifting the three A-D sampling timings one by one, the power can be accurately detected equally to a case when the sampling is performed by a threefold A-D sampling frequency. 3つのADサンプリングタイミングを1つずつずらすことで、3倍のADサンプリング周波数でサンプリングを行った場合と同等に高精度に電力を検出することができる。 - 特許庁
In the vinyl alcohol polymer, the weight percentage of the polymer having a polymerization degree larger than threefold weight-average polymerization degree is less than 25 % wt. wherein Pw : the weight-average polymerization degree; S: the content (in % mol.) of the monomer bearing a silyl group given in the formula (1). 20<Pw×S<460 ・・・(I)Pw:ビニルアルコール系重合体の重量平均重合度S:一般式(1)で示されるシリル基を有する単量体単位の含有量(モル%) - 特許庁
Thus, a threefold point vicinity 13a of a part opposing the base electrode terminal 12a in the dielectric layer 13 is formed so as to have a compact structure similar to the other parts. よって、誘電体層13における、ベース電極端縁部12aと対向する部分である、三重点近傍部13aは、他の部分と同様に、緻密な組織を有するように形成されている。 - 特許庁
In 1174, he was appointed as the Gon dai sozu (the provisional second-highest position, upper grade, of priest) due to his learning of the kiuho (service to pray for rain) at the Saishoko (the annual five days of lectures on the Konkomyo-saishoo Sutra); and in 1177 he inherited, from Myoun, the Kechimyaku (lineage) of isshin sangan (threefold contemplation in a single mind).
1174年(承安(日本)4年)には最勝講で祈雨法を修して権大僧都に任じられ、1177年(治承元年)には明雲から一心三観の血脈を相承した。 - Wikipedia日英京都関連文書対訳コーパス
This story indicated that Buddha, with great pity and compassion, had given Shujo teachings of the true nature of Ichimi (another name of Ichijo) to confer benefits upon Shujo although these Shujo understood Ichijo teachings twofold or threefold based on their Kikon.
それら衆生は各自の機根に応じて一乗の教えを二にも三にも聞くが、仏は大慈悲をもって一味(一乗の異名)実相の教えを衆生に与え、利益で潤したことを例えた。 - Wikipedia日英京都関連文書対訳コーパス
This locking confirming support device is composed of a threefold key case 2 composed of a key holding part 2a, an inner cover part 2b and an outer cover part 2c, and a locking confirming support electronic device 1 installed in the key case 2. 施錠確認支援装置は、キー保持部2aと内蓋部2bと外蓋部2cからなる三つ折り型キーケース2と、キーケース2に装着された施錠確認支援用電子装置1とで構成されている。 - 特許庁
The multi-layer building includes a threefold tube frame consisting of an external tube frame A located on the circumference, an internal tube frame B substantially and coaxially provided to the inside of the external tube frame and a core tube frame C provided to the inside of the internal tube frame. 外周に位置する外周チューブ架構Aと、その内側に実質的に同軸的に設けられた内周チューブ架構Bと、さらにその内側に設けられたコアチューブ架構Cとによる三重のチューブ架構を有する。 - 特許庁
As the war became intensified, the construction of such a large-scale port city began to change into the Kobe Imperial Headquarters plan, and was developed into the concept of transferring the capital to Kobe by 'digging twofold or threefold moats around Mt. Mekko-san, and building the Rikyu (Imperial Villa) to receive his Majesty.'
戦争の激化と共にその大港都建設は神戸大本営構想と変わり「雌岡山に二重、三重の壕を掘り巡らして離宮を造営し陛下をお迎えする」という神戸遷都構想となった。 - Wikipedia日英京都関連文書対訳コーパス
To provide a reverse-cycle type threefold or quadruple absorption refrigerating machine which is improved further in efficiency and can be operated stably with a desired cooling capacity even when a load change occurs. より効率が向上されたリバースサイクル式の三重または四重の吸収冷凍機で、しかも負荷変動がある場合にも所望の冷却能力で安定的に稼動させることができる吸収冷凍機を提供する。 - 特許庁
A continuous sheet material forming respective three-dimensional gathers 4 is folded back twice to form a structure that the sheet material becomes threefold at least outside in the width direction from a top sheet 2 and fixed ends 49 of the three-dimensional gathers. 各立体ギャザー4を構成する連続したシート材を2度折り返し,少なくともトップシート2と立体ギャザーの固定端49より幅方向外側においてシート材が3重となる構成を有する。 - 特許庁
The standard liquid for the calibration curve is diluted to 1/n upper limit absorbancy Abs to be mixed with the unknown sample and the measured absorbancy of the standard liquid is diluted twice, threefold etc. of Abs/n, and the standard liquid is mixed with the unknown sample to measure absorbancy (steps 103-105). 検量線用標準液を上限吸光度Absの1/nに希釈し未知試料と混合測定し標準液吸光度をAbs/nの2倍、3倍、…に希釈し未知試料と混合し測定する(ステップ103〜105)。 - 特許庁
A two-pronged seal 209 is embodied in threefold structure such that at least three thin discs divided in the circumferential direction into several segments are overlapped one over another, i.e., one thin disc 407 is pinched by two thin discs 406 parted in two prongs. 二股シール209を、周方向に数セグメントに分割された薄円板を少なくとも3枚重ね合わせた三重構造とし、二股に分かれた2枚の薄円板406の間に1枚の薄円板407を挟んだ構造とした。 - 特許庁
Then, smoothed image data is produced by smoothing a threefold enlarged image using a smoothing filter, and output image data is produced by reducing the smoothed image data until becoming to be an enlargement requested size (for example, the size of 800×480). そして、平滑化フィルタを用いて、3倍拡大画像を平滑化して平滑化画像データを生成し、平滑化画像データを拡大要求サイズ(例えば、800×480のサイズ)となるまで縮小して、出力画像データを生成する。 - 特許庁
The product of the modulus of longitudinal elasticity and thickness of the heat radiating fin of this semiconductor module is adjusted to the threefold of the product of the modulus of longitudinal elasticity and thickness of a conductive layer or smaller, by using a material having a larger coefficient of linear expansion than the conductive layer has for the fin. 半導体モジュールの放熱フィンに導電層よりも線膨張係数の大きな材料を用い、フィンの縦弾性係数と板厚の積を導電層の縦弾性係数と板厚の積の3倍以下とする。 - 特許庁
In this case, first to third threefold air curtains A1, A2, A3, where temperature becomes lower gradually from the outside to the inside, are formed, thus reducing the temperature difference between the second and third air curtains A2, A3. この場合、内側が外側よりも順次温度の低くなる計3重の第1乃至第3のエアカーテンA1 ,A2 ,A3 を形成するようにしたので、第2のエアカーテンA2 と第3のエアカーテンA3 との温度差を小さくすることができる。 - 特許庁
According to Madhyamaka-karika, Ryuju saw the line of 因縁所生法、我説即是空、亦名為仮名、亦是中道義, and entered Funihomon in those letters, attained kanpo (meditative training to reach enlightenment) in the isshin sangan (threefold contemplation in a single mind), and gave it to Nangaku Eshi.
それを読むと因縁所生法、我説即是空、亦名為仮名、亦是中道義の文を見て、その文字の中に不二法門に入り、一心三観の観法を開悟会得し、それを南岳慧思に授けた、とされている。 - Wikipedia日英京都関連文書対訳コーパス
This false twisted yarn is produced by subjecting a first yarn 11, a second yarn 12, a third yarn 13 and a fourth yarn 14 to a false twisting, and has threefold twisted part 15, fivefold twisted part 16, sevenfold twisted part 17 and ninefold twisted part 18. 仮撚り複合糸は、第1の糸11、第2の糸12、第3の糸13及び第4の糸14を仮撚り加工して製造され、三重巻付部15、五重巻付部16、七重巻付部17及び九重巻付部18を有している。 - 特許庁
Three kinds of vertical type tanks having almost equal volumes and different diameters are superposed so as to form threefold circles where one with a smaller diameter is inscribed to one with a larger diameter in turn and further an agitation blade is installed in a lowest stage of tank from a side opposite to a tangent of a tank of the uppermost stage. 容量が略同様で直径が異なる3種類の縦型のタンクを直径が小さいものから内接する三重円になるように重ね合わせると共に、最上段のタンクの接線の反対側から最下段のタンク内に攪拌翼を設置する。 - 特許庁
To provide an image forming method by which a toner image with a uniform gloss free of gloss difference between a white background portion and an image portion is obtained, and by which good fixability is ensured so that occurrence of white streaks on folds can be prevented even if threefold binding is carried out. 白地部と画像部との間での光沢差のない均一な光沢を有するトナー画像が得られるとともに、三つ折り製本などを行っても折り目に白スジを発生させることのない良好な定着性が得られる画像形成方法を提供する。 - 特許庁
Thanks to the General Capital Increase agreed on in May last year, AfDB's capital base has been boosted threefold. I believe that by taking full advantage of its enhanced operational capacity due to the capital increase, the AfDB will be able to vigorously carry out such support for North Africa as expected by the international community.
昨年5月に合意された一般増資によりAfDBの資本基盤は3倍に増強されており、このように強化された業務のキャパシティを十分に活用して、AfDBは国際社会から期待される北アフリカ支援を力強く進めていけるものと信じます。 - 財務省
Sanzoshu (an abbreviation of sanbaizojo-shu) was the threefold volume sake made by adding seasoning to the alcohol which was double the volume of the seishu that was supposed to be produced from moromi before it was juiced, putting it in the moromi, and compressing it.
三増酒(三倍増醸酒)とは、日本酒醪をしぼる前に、その醪から生成すると見込まれる清酒の2倍量のアルコールに、あらかじめ調味料を入れて調味アルコールとし、醪に加えて圧搾にかけ、結果的に約3倍の製成酒を得るというものであった。 - Wikipedia日英京都関連文書対訳コーパス
To provide a substrate for growing semiconductor, wherein its cutting directions are so indicated distinctly as to facilitate the cutting of the substrate, and faults such as chipping and cracks are eliminated, and further, semiconductor devices can be manufactured efficiently, with respect to the substrate for growing semiconductor having threefold rotational symmetry. 3回回転対称性を有する半導体成長用基板において、切断方向を明示し、基板の切断を容易化し、チッピングや割れなどの不具合が無く、半導体装置を効率的に製造することが出来る半導体成長用基板を提供する。 - 特許庁
Since it is attached with the threefold special hinges, the cover is enfolded to be strong when it is closed, thereby the cover is strong against shocks when this coffin is moved in a small room. 棺本体の上面開口部に3枚折り特殊蝶番で蓋を取付けることにより、開閉できるように構成されていると共に、3枚折り特殊蝶番で取付けてあるので、閉口時には巻込み状態になるため丈夫になり、狭い部屋での移動時の衝撃に強く構成されている。 - 特許庁
An overlapped part 47 formed by sawing a threefold part is formed in a position corresponding to a part of the surface material 33, toward which the elastic body 35 is projected, at thickness corresponding to the amount of projection of the elastic body 35 so as to face the projecting part end surface of the elastic body 35. 表皮材33の弾性体35突出領域に対応する箇所に、3重に折り重ねられて縫合された重合部47を弾性体35の突出部端面に対向するように弾性体35の突出量に対応する厚みに相当して形成する。 - 特許庁
When the boosting magnification of the charge pump 21 is switched to twofold magnification from threefold magnification, the control circuit switches the connection relations between the boosting capacitors C11, C12, after switching reference values of the voltages VADD for switching the operations of the switches S117, S118 to VADD1(>VADD2) from VADD2. 制御回路部は、チャージポンプ回路21の昇圧倍率を3倍から2倍に切り替える際、スイッチS117、S118の動作を切り替える電圧VADDの基準値をVADD2からVADD1(>VADD2)に切り替えた後、昇圧キャパシタC11、C12の接続関係を切り替える。 - 特許庁
According to the "Ihon Shimeisho," a commentary of Genji Monogatari (The tale of the Minamoto clan) from the mid Kamakura Period, its length was about Kosode (a kimono with short sleeves worn as underclothing by the upper classes) (in other words, the length is close to one's height), made in threefold (with nakabe, a lining cloth attached between the outer material), and a hitoemon (a single design, diamond shaped design such as ones used on a single layered kimono) pattern is used on the lining.
鎌倉時代中期の源氏物語注釈書『異本紫明抄』によると小袖ほどの丈(つまり身長すれすれくらい)で、三重(中倍のある)の仕立てで、裏には単文(ひとえもん。単衣につかうような菱文)の綾を用いるという。 - Wikipedia日英京都関連文書対訳コーパス
Then, threefold enlarged image data is produced by enlarging an edge enhanced image using triplication which is a scaling factor of integral multiple which is larger than a previously set enlargement requested size (for example, a size of 800×480) and is the minimum size (for example, 960×540). 次に、予め設定された拡大要求サイズ(例えば、800×480のサイズ)よりも大きく、かつ最小のサイズ(例えば、960×540)となるような整数倍の倍率である3倍を用いて、エッジ強調画像を拡大することにより3倍拡大画像データを生成する。 - 特許庁
Universities, industry, and governments have made great efforts together to encourage university-originated ventures, including the “1,000 University-Originated Ventures Plan,” announced in May 2001, (also known as “Hiranuma Plan” after the name of the then minister of METI). As a result, the number of such start-ups increased to 1,590 in March 2007, or grew almost threefold (up 170%) during the five years from 2001.
大学発ベンチャーの数は、2001年5月に発表した「大学発ベンチャー1,000社計画」(平沼プラン)など、産学官を挙げた積極的な取り組みにより、2006年度末時点で1,590社が活動するに至っており、2001年度から2006年度までの5年間で、その数は2.7倍となっている。 - 経済産業省
The threefold world equation for creation and solution which is independently developed by using the coupling principle of electron and proton and the principle of the space origin is introduced as a solution means, and it is determined that a pump function can be created by generating the reciprocating motion even by using a rotating body with a predetermined point as a center of rotation such as a shaft and an eccentric shaft. 電子と陽子の結合原理と宇宙始原の原理を用いて独自に開発した物事創出や物事解決の三界性方程式を解決手段として導入した結果、軸や偏心軸のように定まった一点を回転中心とする回転体であっても、往復運動を発生させてポンプ機能をつくりだせることが判明した。 - 特許庁
Currently, as the basis of scriptures, Hokke Sanbu-kyo Sutra (The Threefold Lotus Sutra), literary remains of the founder ("Nichiren Daishonin Gosho" (Letters of Nichiren)), those of Nikko the second, Nichiu the ninth and Nichikan the twenty sixth are legitimate scriptures, however, 10 volumes of Makashikan (Mahayana Practice of Cessation and Contemplation) and Guketsu (Commentary on Makashikan) of the Tendai Sect, 10 volumes of Hokke Gengi (Essentials of the Lotus Sutra) and Shakusen (Commentary on Hokke Gengi), and 10 volumes of Hokke mongu (Words and Phrases of the Lotus Sutra) and Shoki (Commentary on Hoke-kyo Sutra), are also accepted as minor scriptures.
現在、所依の経典としては、法華三部経・宗祖遺文(『日蓮大聖人御書』)・第2祖日興遺文・第9世日有遺文・第26世日寛遺文を正依としているが、天台宗系統の摩詞止観10巻および弘決・法華玄義10巻および釈籤・法華文句10巻および疏記をも傍依としては認めている。 - Wikipedia日英京都関連文書対訳コーパス
In a semiconductor growing method, where a nitride III-V compound semiconductor such as a GaN semiconductor is formed on a substrate, such as a sapphire substrate formed of a material different from that of the compound semiconductor using a growing mask, a growing mask 4 which contains at least a pattern that is threefold or sixfold symmetrical is used as the growing mask. 成長マスクを用いてGaNなどの窒化物系III−V族化合物半導体をこの半導体と異なる材料からなる基板、例えばサファイア基板上に選択成長させるようにした半導体の成長方法において、成長マスクとして、3回対称または6回対称の対称性を有するパターンを少なくとも一部に含む成長マスク4を用いる。 - 特許庁
Amid the growing presence of China and other emerging economies, there are increasing capital flows especially between the United States and the Asia-Pacific region. Inflows from the region to the United States are greater than they were before the crisis (2007Q2), while flows from the latter to the former increased more than twofold and threefold in the third and fourth quarter of 2010, respectively. Flows between the United States and other regions also recovered, except in the case of the Middle East and Africa. 特に、中国はじめ新興国の存在感が高まる中、アジア・太平洋地域との資金の流れが強まっており、同地域から米国への資金流入が危機発生前(2007年第2四半期)を上回る一方、米国から同地域への資金の流れも、2010年第3四半期には危機発生前の2倍強、他の地域についても、中東アフリカを除いて回復した。 - 経済産業省
Article 68-89 (1) Where a consolidated corporation pays, in each consolidated business year beginning on or after April 1, 2002, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said consolidated corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant consolidated business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said consolidated corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation for the relevant consolidated business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said consolidated corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant consolidated business year shall not be included in the amount of deductible expense in the calculation of the amount of consolidated income of the said consolidated corporation for the relevant consolidated business year; provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said consolidated corporation for the relevant consolidated business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said consolidated corporation.
第六十八条の八十九 連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該連結事業年度の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に係る平均負債残高が当該連結事業年度の当該連結法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該連結法人が当該連結事業年度において当該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のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該連結法人の当該連結事業年度の連結所得の金額の計算上、損金の額に算入しない。ただし、当該連結法人の当該連結事業年度の総負債(負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。)に係る平均負債残高が当該連結法人の自己資本の額の三倍に相当する金額以下となる場合は、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
Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation.
第六十六条の五 内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の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に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該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のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額(法人税法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債(負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。)に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、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
(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