売上: 155 Terms and Phrases

• 売上
• amount sold
• sales
• proceeds
• takings
• revenue

• 売上票
• sales slip
• sales receipt

• 売上税
• sales tax

• 売上げ
• amount sold
• sales
• proceeds
• takings

• 売上金
• proceeds

• 売上高
• sales
• amount sold
• proceeds
• Net sales
• sales volume
• sales amount
• the yield
• Sales (accounting)
• annual revenue
• turnover

• 総売上
• total sales
• total proceeds

• 商売上手
• good at business
• having a good head for business
• businesslike

• 連結売上
• consolidated sales

• 売上高税
• turnover tax

• 売上原価
• cost of goods sold
• cost of sales
• sales cost

• 興行売上
• box-office
• box-office (revenue)

• 売上割引
• Sales discount

• 売上予算
• quota

• 売上伝票
• sales slip

• 総売上高
• gross sales

• 売上利益
• profit on sales

• 売上計上
• recorded sales
• sales accounted for
• added sales

• 部門売上
• open department sale

• 売上予測
• sales forecast

• 売上増加率
• turnover increase rate

• 連結売上高
• consolidated sales
• consolidated net sales

• 売上利益率
• sales profit ratio
• Return on Sales (ROS)

• 売上手数料
• endorsement commission
• commission earned
• sales commission

• 国内売上高
• domestic sales
• domestic sales volume

• 売上構成比
• sales composition
• composition of sales

• 売上総利益
• gross profit

• 売上総損失
• gross profit

• 売上カード
• slip

• 統合売上税
• Harmonised Sales Tax

• 売上請求書
• sales invoice

• 売上税帳簿
• sales tax book

• 売上げ総利益
• Gross profit

• 商売上の便宜
• business favor

• 売上割り戻し
• sales rebate

• 商売上の便宣
• business favor

• 元売上請求書
• original sales invoice

• 売上計上基準
• basis for recording sales

• 売上税コード
• sales tax code

• 売上税非課税
• sales tax exempt

• 条件付売上税
• conditional sales tax

• 回収可能売上税
• recoverable sales tax

• 売上税清算期間
• sales tax settlement period

• 売上税グループ
• sales tax group

• 通西裏下立売上る
• Kitamachi

• 費用･売上･利益
• cost, volume, and profit

• 全国百貨店売上高
• National Department Store Sales

• 売上計上モレ認容
• understatement of sales margin
• currently taxable in the previous year
• currently deductible

• 回収不可能売上税
• non-recoverable sales tax

• 売上高当期純利益率
• Ratio of net income to net sales

• 全国コンビニ売上高
• National turnover for convenience stores

• 品目売上税グループ
• item sales tax group

• 仕向地主義の売上税
• destination-based sales tax

• ROS（売上利益率）
• ROS (Return on Sales)

• 今日は売上が落ちた。
• Sales are down this month.

• 楽美術館　中立売上ル
• Raku Museum, Nakadachiuri Agaru (to the north of Nakadachiuri)

• 自分の商売上の話をする
• talk shop

• 不真面目な商売上の習慣
• shoddy business practices

• 1か月間の横ばいの売上げ
• flat sales for the month

• 私達の売上は減っている。
• Our sales are decreasing.

• コンビニエンスストア売上高
• Total Convenience Store Sales

• 中小企業売上高 (製造業)
• Index of Sales in Small and Medium Sized Enterprises

• 商売上の、または、政治上の
• business or political

• 売上金額順にソートします。
• Sort by sales amount

• それが順調に売上げを伸ばす。
• The sales volume has been increasing steadily.

• 2月時点で売上4000枚）。
• As of February, sales of the CD single reached 4,000.

• 著しく低下した高級車の売上高
• sales of luxury cars dropped markedly

• 売上総利益（又は売上総損失）
• Gross profit (or loss)

• 総売上高を純売上高で割った率
• the ratio gross profits divided by net sales

• レジで販売し、売上げを記録する
• to perform and record a sale on a cash register

• 社交上、あるいは商売上の訪問者
• a social or business visitor

• 彼が当月の売上金額を算出します。
• He will calculate the sales for this month.

• 売上を促進するための政府の刺激策
• government's incentives to boost sales

• 世界の軍事企業の売上高ランキング
• Defense contractor

• 一人一人がまず年間の売上目標を立てる。
• Each person must first establish an annual sales target.

• 冷凍食品の売上No.1を記録している。
• Korokke are top sellers in the frozen foods section.

• どの大手のデパートも売上が落ちてきた。
• Sales have dropped off at every big department store.

• 高い税金と売上不振が同社を破産させた。
• High tax and poor sales bankrupted the company.

• それは売上を左右する位の力を持っている。
• It has the power to govern the level of sales.

• 価格が下げられた後、売上高は上昇していた
• Sales were climbing after prices were lowered

• その会社は売上が１５パーセント低下した。
• The company suffered a 15% drop in sales.

• 近年の動向・漫画雑誌の売上と単行本の売上
• Recent trend and sales of comic magazines and comic books

• 戦時景気で軍用毛布等の売上が伸び巨利を得た。
• He gained an enormous profit due to war economy by selling blankets to the military.

• 同社は４０億ドルの売上で、３億ドルの利益をあげた。
• The company earned $300 million on sales of $4,000 million.

• 顧客割引リターン、発送運賃、および手当で減少する総売上高
• gross sales reduced by customer discounts, returns, freight out, and allowances

• 純売上高から販売した製品やサービスの原価を差し引いたもの
• the net sales minus the cost of goods and services sold

• 総売上高の点から見て、あの会社はとてもうまくいっている。
• That company is doing very well in terms of total sales.

• 邸宅跡：京都府京都市上京区烏丸通上立売上る西側（京都市史跡）
• Residence site: Kamitachiuri-agaru-nishigawa, Karasuma-dori Street, Kamigyo Ward, Kyoto City, Kyoto Prefecture (historic site of Kyoto City)

• 柚子はおよそ200戸が栽培しており、売上高は6億円程度である。
• Yuzu citrus is being cultivated by roughly 200 households and produce sales of approximately 600 million yen.

• 同期の人間の売上があがってきたから、俺もウカウカしてられないな。
• When one of my coworkers starts racking up good sales figures I can't let down my guard.

• 中国産ウナギの安全性が問題視され、2007年はウナギの売上が激減した。
• In 2007, eel sales fell sharply in Japan because consumers were concerned about the safety of eel imported from China.

• 一つはいろいろなライセンスや商売上の秘密、商業的な利害からくる法律上の制約。
• One was the legal contraints of various licenses, trade secrets, and commercial interests.

• 2003年2月時点で売上8000枚（日本経済新聞 2003年2月22日夕刊）。
• 8,000 copies had been sold as of February 2003 (Nihon Keizai Shinbun, evening edition, February 22, 2003).

• したがって稼働日が多いときや売上が多いときは給与も高く、少ない時は給与が安い。
• Therefore, the more days a driver works or the more sales he/she achieves, the more salary he/she gets, and in the contrary case, the less salary he/she gets.

• 商売上の取引なぞは、私の職務という広大無辺な海洋中の水一滴に過ぎなかったのだ。」
• The dealings of my trade were but a drop of water in the comprehensive ocean of my business!'

• 富札の売上額から褒美金と興業入費とを差し引いた残高が興業主の収入となる仕組みである。
• The distribution source received the difference calculated by subtracting prize money and expenses from sales of lottery tickets.

• つまり商売上の見地から見て、厳密に商売上の見地から見て、よく思われようと云うのである。
• in a business point of view, that is; strictly in a business point of view.

• 同社の売上げは輸出の需要が強いおかげで伸びたが、競争が激しく利益はそれほど伸びなかった。
• Sales at the company zoomed thanks to brisk export demand, but profit did not keep up because of intense competition.

• このことにより駅構内や車内販売での駅弁の売上は減少する傾向にあり、業者の撤退も珍しくない。
• These factors provide negative effect on Ekiben sales within station precincts or on the train, forcing not a few Ekiben delicatessens to withdraw from Ekiben business.

• しかし私の心はすっかり滅茶滅茶になっていて、到底商売上の取引などは出来そうにもありませんでした。
• but I was too disturbed in my mind to be able to pay attention to business matters.

• しかも年末は商売上の締めの時期にも当たり、郵便の遅延が経済的障害ともなりかねない状況となっていた。
• Furthermore, the end of the year was also the closing of the business fiscal year, and therefore the delay in the mail could pose an economic obstacle.

• 近年、漫画雑誌の売上は減少を続けているが、漫画単行本の売上は年によって増減はあるがほぼ横ばいである。
• In recent years, comic magazine sales have been decreasing, but comic book sales have been broadly flat while there is an increase or decrease.

• この時期に問屋業者が増え、店自体の売上が均一化し、多くのぬけ荷品が闇市場に並ぶといった所があげられる。
• Wholesale merchants increased in number during this period and their profits equalized, resulting areas in which a great quantity of smuggled goods entered the black market.

• これは、家族の構成や商売上の屋号を熟知した本務者（正規職員）が配達順の整理をするほうが有利なためである。
• This is because it's more advantageous for a regular worker familiar with family members and shop names on the route to manage the delivery routes.

• 雑誌の売上は低下したが、単行本にはアニメ化などのメディアミックスされた作品を中心にヒット作が生まれている。
• Although magazine sales have dropped, some hits were produced among comic book franchises which were made into anime and so on.

• 雑誌を読まなくなりメディアミックスで作品を知るケースが増えたため、単行本の売上は維持されているといわれている。
• It is said that people lost interest in reading magazines but they often learn a work through media franchise, thus the sales of comic books are maintained.

• 彼は会社の売上の半分以上を取ってくるという営業成績を上げたので、彼は相当なボーナスがもらえるだろうと期待した。
• He brought in over half of his company's sales, so he expected to be given a piece of the pie.

• 政友は商売上の心得を『文殊院旨意書』にまとめたが、これは現在に至るまで住友グループ各社の社是の原型となっている。
• Masatomo wrote instructions pertaining to business in 'Monjuin's Directions,' which remains the prototype for company codes in each company of the Sumitomo Group to the present day.

• 販売上の競争も当然あり、少しでも早く版行しようと、戒名、死去月日、行年などをよく調べず、いいかげんなものさえある。
• The competition for selling those prints were inevitable among resellers; since they tried to publish them as fast as possible to beat the competitors, the contents of the pictures (ex. Dharma name, age of death, the date of his death) were not well researched, and the information written on the pictures were often inaccurate or irresponsible.

• 賞与は毎月の支払べき給与の中から一定の割合で控除し、賞与の時に渡すのが慣例であり、売上が少ない場合は支給されない。
• A bonus is set off from the monthly salary at a constant rate to be given to each driver, but if the sales are not sufficient, the bonus is not paid.

• シングルモルトの売上は近年伸びているが、世界におけるウイスキーの売上の多くはブレンデッドウイスキーによるものである。
• The sales of single malt has been increasing in Japan recently, but much of the sales of whisky in the world is made by blended whisky.

• 東日本旅客鉄道関連会社の日本レストランエンタプライズが販売した「O-bento」がそれで、販売当初は売上げを伸ばした。
• This Ekiben was 'O-bento' sold by NRE, an associated corporation of JR East, which enjoyed a large sale at the beginning.

• 1980 年代初期になって、ハッカーたちがハッと気がつくと、自分たちのやっていることには商売上の関心がもたれていたわけ。
• Around the early 80's the hackers suddenly found that there was now commercial interest in what they were doing.

• 会社に対する前事業年度における他の会社の売上高が当該他の会社の売上高の総額の百分の五十以上である場合における当該他の会社
• in cases where the amount of sales to a company by any other company in the preceding business year constitutes 50 percent or more of the gross sales amount of said other company, said other company; and

• 寛文10年（1670年）、錦袋円の売上金3,000両をもとに、300両で宿願の大蔵経（天海版大蔵経6,323巻）を購入した。
• In 1670, using 3,000 Ryo from Kintaien sales, Ryoo purchased the Daizo-kyo Sutra (the Daizo-kyo Sutra of Tenkai edition, 6,323 volumes), which was his cherished dream, for three hundreds Ryo gold (one Ryo in Edo period was roughly converted to 16g of gold; so, 300 Ryo was roughly 4.8kg of gold).

• 一般に葬儀社の売上に対する粗利益は40％～60％ぐらい、純利益は一桁パーセント程度なので紹介業者を仲介するとほとんど利益が出ない。
• Generally, the gross profit on the sales amount of a funeral home is approximately 40-60% and the net profit is in the single-digit percent, which makes the profit almost nothing if a middleman is involved.

• 2006年にはGTP (音楽グループ)のシングル『冷凍みかん (シングル)』が静岡県を中心にヒットし、連動して冷凍みかんの売上が急増した。
• In 2006, a single CD of a band called GTP's 'Frozen mikan' had success mainly in Shizuoka Prefecture and along with CD sales, actual frozen mikan's sales increased.

• 最初に新宿に闇市の食料品店を開店したが売上が全く伸びず、その後喫茶店の営業や宮家所蔵の骨董品の販売などを行ったがいずれも長続きしなかった。
• He first opened an unsuccessful black market grocery, then a teahouse, then eventually tried to sell Miyake antiques, although none of these kept going for long.

• しかしBSE問題により牛肉関連弁当の製造、輸入中止に追い込まれてから、売上げが激減したため、2007年10月までに在庫切れ分で販売を終了している。
• However, the sales slumped after the company was forced to give up producing and importing box lunch containing beef products due to the BSE affair, with the result that the company ended the sale after having sold out all stocked 'O-bento' by October, 2007.

• 観客動員No.1となった東映は1960年に第二東映（1年後にニュー東映と改称）を設立し、制作本数を倍増して日本映画界の売上50%のシェアを目指した。
• Toei reached the biggest audiences in the film industry and created Daini Toei (one year later the name was changed to New Toei) in 1960 to double its productivity and gain a 50% share of the Japanese film market.

• 前項の規定は、外国会社が合併をしようとする場合に準用する。この場合において、同項中「総資産合計額」とあるのは、「国内売上高」と読み替えるものとする。
• The provisions of the preceding paragraph shall apply mutatis mutandis to any foreign corporation that intends to become a party to a merger. In this case, the term 'sum of the total assets' in the same paragraph shall be deemed to be replaced with 'domestic sales'.

• 累進歩合制給与とは、売上高に応じて累進的に給与が加算される能力給制給与の一種であるが、ベースとなる固定給が極めて低いのがタクシー業界の一般的特徴である。
• The graduated commission system is a type of pay-for-performance wage system in which salary is progressively increased according to sales, but the base fixed wage is very low in general characteristics of taxi companies.

• 例えば「売上四分、買上八分」すなわち、両替商が南鐐二朱銀を売るとき買手に一両当り銀四分を与え、買上げるときは南鐐二朱銀の売り手から銀八分を徴収するよう取り決めた。
• For example, it was '4 bun when selling, 8 bun when buying' which means when money changers sell Nanryo Nishu Gin silver coins they would give 4 ichibu gin coins per ryo (0.6%) to the buyers but when they were buying they charged 8 ichibu gin coins (1.2%) to the sellers of Nanryo Nishu Gin.

• マサチューセッツ州ケンブリッジでは、サンコースト――ビデオの全国小売り業者の都市部子会社――の総売上の25パーセント以上を日本アニメDVDの売り上げが占める注91。
• At a Cambridge, Massachusetts Suncoast-a metropolitan branch of a nationwide retailer of videos-anime DVD sales comprise more than twenty-five percent of the store's total revenue.93

• 自国語でフリーソフトウェアにあたる語を考え出せば、この語によってきち んと自由を指し示すことができ、外国の何だか怪しい商売上の言葉を鸚鵡のように繰り返すことはなくなります。
• By forming a word in your own language, you show that you are really referring to freedom and not just parroting some mysterious foreign marketing concept.

• 日本では、2003年頃から焼酎乙類を対象とする「本格焼酎ブーム」が起き、同年には焼酎類全体の出荷量が日本酒の出荷量を約50年ぶりに上回り、2004年には売上高もピークを迎えた。
• In Japan there was a 'Honkaku Shochu boom' of the shochu group Otsu since about 2003 and the total shipping volume of shochu exceeded that of rice wine for the first time after fifty years in 2003 and the sales amount peaked in 2004.

• また、キリスト教の信徒が少数であるにもかかわらず、イベントとしてのクリスマス、バレンタインデー、教会結婚式、ハロウィン等の認知度は高く、企業も売上のために積極的に利用している。
• Although there are few Christians, Christmas, Valentine's Day, church wedding, Halloween, etc. are well known as events, and companies actively utilize these events to increase sales.

• 1995年には漫画雑誌の販売金額が3557億円、単行本の販売金額が2507億円であったが、漫画雑誌の売上は減少が続き、2005年には漫画雑誌の販売金額が単行本の金額を下回った。
• In 1995, the sales of comic magazines and comic books were 355.7 billion yen and 250.7 billion yen, respectively, but the sales of comic magazines have been decreasing and the sales in 2005 was below that of comic book.

• 合併法人が合併前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、被合併法人が合併前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a merging corporation before the merger does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a merged corporation before the merger

• 分割承継法人が分割前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、分割法人が分割前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a succeeding corporation in the company split before the company split does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a split corporation before the company split

• 統計調査によると京都観光のみやげとして菓子類を購入をする人は96%にのぼるが、そのうち八ツ橋の売上は全体の45.6%（生八ツ橋24.5%、八ツ橋21.1%）を占め、京都を代表するみやげ物と言える。
• According to a survey, 96% of visitors buy confectioneries as memento of their trip to Kyoto and of the 96%, the sales of yatsuhashi make up for 45.6% (24.5% for nama-yatsuhashi and 21.1% for yatsuhashi) whereby it can be said that yatsuhashi is a representative souvenir item of Kyoto.

• 付加価値を付けることで販売単価を上げて売上高を増やす営業政策上の理由と伺えるが、反面、定番の白い越中褌を買い求める常連客の足が遠のき、「クラシックパンツ」が一過性のブームに終わりそうな懸念がある。
• It can be gathered that this is the reason on the business policy to raise the selling unit price to increase the net sales by creating added value, but on the other hand, it is feared that the regular customers who would purchase the standard white Ecchu fundoshi begin to keep away from the shops, and that 'Classic Pants' is likely to end in a quickly passing craze

• 葬儀紹介センターも、内情は葬儀を取り次ぐブローカーのような会社が多く売上の15～30パーセントを葬儀屋から徴収してしまうため、品質のよい葬儀社との契約が維持できなくてトラブルになってしまうケースも多い。
• Many funeral referral centers actually act as brokers, who introduce a funeral home to a surviving family and collect 15-30% of net sales from the funeral home, and so a contract with a high-quality funeral home cannot be maintained, which causes troubles in many cases.

• 株式交換完全親法人が株式交換前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、株式交換完全子法人が株式交換前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a fully controlling parent corporation in a share exchange before the share exchange does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by the wholly owned subsidiary corporation in the share exchange before the share exchange

• （矢貫隆が『カーグラフィック』誌に2006年12月号より連載している「京都・タクシードライバー日記」によると、例えば1ヶ月毎日12時間以上働いても売上高が30万円、賃金が手取り8万円というような状態が珍しくないという。）
• (According to 'Kyoto Taxi Driver Diary' which has been written by Takashi YANUKI in serial form in 'CAR GRAPHIC' magazine since December 2006, it is not a rare case in which a taxi driver achieves sales of 300,000 yen but can get a wage of only 80,000 yen a month even though he/she works over 12 hours every day.)

• 他の国内の会社の営業の重要部分又は営業上の固定資産の全部若しくは重要部分の譲受けをしようとする場合であつて、当該譲受けの対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。
• The corporation intends to acquire a substantial part of the business or the whole or a substantial part of the fixed assets used for the business of another corporation in Japan, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet in connection with the subject of such acquisition exceeds the amount provided for by a Cabinet Order, which is not less than one billion yen.

• 前三項の規定は、外国会社が共同新設分割をしようとし、又は吸収分割をしようとする場合に準用する。この場合において、第二項及び第三項中「総資産合計額」及び「最終の貸借対照表と共に作成した損益計算書による売上高」とあるのは、「国内売上高」と読み替えるものとする。
• The provisions of the preceding three paragraphs shall apply mutatis mutandis to any foreign corporation which intends to become a party to a joint incorporation-type demerger or an absorption-type demerger. In this case, the terms 'sum of total assets' and 'net sales recognized in the profit and loss statement which is made together with the latest balance sheet' in paragraphs 2 and 3 shall be deemed to be replaced with 'domestic sales'.

• 前二項の規定は、譲受会社が他の外国会社の営業等の譲受けをしようとする場合に準用する。この場合において、第二項第一号中「総資産の額」とあり、同項第二号中「最終の貸借対照表と共に作成した損益計算書による売上高」とあるのは、「国内売上高」と読み替えるものとする。
• The provisions of the preceding two paragraphs shall apply mutatis mutandis to the cases where an acquiring corporation intends to acquire the business, etc. of other foreign corporations. In this case, the term 'total assets' in item 1 of paragraph 2 and the term 'net sales recognized in the profit and loss statement which is made together with the latest balance sheet' in item 2 of paragraph 2 shall be deemed to be replaced with 'domestic sales'.

• 養蚕農家の多くは毎年の生糸の売上げをあてにして金を借り、食料の米麦その他の生活物資等を外部から購入していたため、生糸市場の暴落と増税等が重なるとたちまち困窮の度を深め、他の各地と同様、その窮状につけこんだ銀行や高利貸等が彼らの生活をさらに悲惨なものにしていた。
• Because many of silk-raising farmers, depending on their annual sales of raw silk, borrowed money for buying rice and wheat for food and other daily commodities and so on, the heavy fall of the raw silk market and increased taxes put them in further poverty as in other regions, and banks, usurers and so on, taking advantage of their poverty, made their lives more miserable.

• 中小企業基本法（昭和三十八年法律第百五十四号）第二条第五項に規定する小規模企業者その他の政令で定める者であって、その事業年度（その期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間）における政令で定める売上高が政令で定める金額以下である者
• Small sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Sized Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose net sales specified by Cabinet Order for the business year (in the cases where the period of the business year exceeds one year, each period of one year from the date of commencement of the period) do not exceed the amount specified by Cabinet Order.

• 当該法人の当該国外関連取引に係る事業と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当該事業に係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を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）
• The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin

• 当該連結法人の当該国外関連取引に係る事業と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当該事業に係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を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）
• The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin

• 前項の規定は、株式所有 会社が、他の外国会社であつてその国内の営業所（当該外国会社の子会社の営業所を含む。）の最終の貸借対照表と共に作成した損益計算書による売上高（以下 「国内売上高」という。）が十億円を下回らない範囲内において政令で定める金額を超えるものの株式を取得し、又は所有する場合に準用する。
• The provisions of the preceding paragraph shall apply mutatis mutandis to cases where the stockholding corporation acquires or holds the stocks of a foreign corporation whose net sales appearing in the profit and loss statement prepared simultaneously with the latest balance sheet of its business offices (including the business offices of subsidiaries of the relevant foreign corporation) in Japan (hereinafter referred to as 'domestic sales') exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen.

• 当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限 る。）に係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承 継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号に該当 するときを除く。）。
• The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item);

• 当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（重要 部分承継会社に限る。）の当該分割の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定め る金額を超え、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号 に該当するときを除く。）。
• The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item).

• （ときどき、一生かけてやるのに一番いい仕事ってのは、どっかで商売上の機密になってる独占ソフトのでかい山をみつけて、それを街角で配って歩いて、もう機密でもなんでもなくしてしまうことじゃないかと思って、みんなの手に新しいフリーソフトをわたしたいならそのほうが自分で新しいソフトなんかを書くよりも、ぼくとしてはずっと効率のいいやりかたじゃないかと思うんだけれど、みんなそれを受け取るのさえ怖がるほど臆病なんだもんな）
• (Sometimes I think that perhaps one of the best things I could do with my life is: find a gigantic pile of proprietary software that was a trade secret, and start handing out copies on a street corner so it wouldn't be a trade secret any more, and perhaps that would be a much more efficient way for me to give people new free software than actually writing it myself; but everyone is too cowardly to even take it.)

• 国は、都道府県が、特定家畜等（第三十二条の規定による移動又は移出の禁止又は制限がされることにより畜産経営に重大な影響が及ぶ家畜、その死体又は物品として政令で定めるものをいう。以下この項において同じ。）の所有者に対して当該禁止又は制限に起因する特定家畜等に係る売上げの減少額又は飼料費その他の保管、輸送若しくは処分に要する費用の増加額のうち政令で定めるものに相当する額を交付する場合には、当該交付した額の二分の一を負担する。
• The State shall bear one half of the amounts granted by prefectures to owners of specific domestic animals, etc. (meaning domestic animals, their carcasses or objects prescribed by Cabinet Order whose prohibition or restriction of movement or outward movement under the provisions of Article 32 exerts a grave influence on business in the livestock industry; the same shall apply hereafter in this paragraph) corresponding to an amount prescribed by Cabinet Order with respect to the amount of decrease in sales pertaining to specific domestic animals, etc., or the amount of increase in feed costs and other expenses required for storage, transportation or disposal, due to said prohibition or restriction.

• 当該共同新設分割をしようとする会社のうち、いずれか一の会社（重要部分承継会社に 限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、 かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下 回らない範囲内において政令で定める金額を超えるとき。
• The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen.

• 当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（当該 吸収分割でその営業の重要部分を承継させようとするもの（次号において「重要部分承継会社」という。）に限る。）の当該分割の対象部分に係る最終の貸借対 照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、かつ、分割によつて営業を承継しようとする会社に 係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超えるとき。
• The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a corporation that intends to alienate a substantial part of its business through such absorption-type demerger (referred to in the following item as 'substantial part succession corporation')), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen;

• 当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限 る。）に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（当該共同新設分割で設立する会社にそ の営業の重要部分を承継させようとするもの（以下この項において「重要部分承継会社」という。）に限る。）の当該承継の対象部分に係る最終の貸借対照表と 共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。
• The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a corporation that intends to have the corporation incorporated through such joint incorporation-type demerger acquire a substantial part of its business (hereinafter in this paragraph 'substantial part succession corporation')), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen;

• 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。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (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 transaction with a foreign affiliated person 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 following paragraph) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and said transaction with a foreign affiliated person, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.

• 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。
• The gross profit margin prescribed in Article 68-88, paragraph (6), item (i) of the Act or any other ratio specified by 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 said item through said business for a business year including the day on which a transaction with a foreign affiliated person set forth in 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 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 said inventory assets (where said business is other than that pertaining to the sale of inventory assets, the total revenue from said business; hereinafter referred to as the 'amount of gross revenue' in this paragraph)) against the amount of gross revenue or gross costs.

• 事業者が、不当な取引 制限又は不当な取引制限に該当する事項を内容とする国際的協定若しくは国際的契約で次の各号のいずれかに該当するものをしたときは、公正取引委員会は、第 八章第二節に規定する手続に従い、当該事業者に対し、当該行為の実行としての事業活動を行つた日から当該行為の実行としての事業活動がなくなる日までの期 間（当該期間が三年を超えるときは、当該行為の実行としての事業活動がなくなる日からさかのぼつて三年間とする。以下「実行期間」という。）における当該 商品又は役務の政令で定める方法により算定した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定め る方法により算定した購入額）に百分の十（小売業については百分の三、卸売業については百分の二とする。）を乗じて得た額に相当する額の課徴金を国庫に納 付することを命じなければならない。ただし、その額が百万円未満であるときは、その納付を命ずることができない。
• In case any entrepreneur effects an unreasonable restraint of trade or enters into an international agreement or an international contract containing such matters as fall under unreasonable restraint of trade, and such act falls under any of the following items, the Fair Trade Commission shall order the said entrepreneur, pursuant to the procedures as provided for in Section 2 of Chapter VIII, to pay to the national treasury a surcharge of an amount equivalent to an amount calculated by multiplying the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order), for the period from the date on which the entrepreneur effected the business activities constituting the said act to the date on which the business activities constituting the said act were discontinued (in case such period exceeds three years, the period shall be the three years preceding the date on which the business activities constituting the said act were discontinued; hereinafter referred to as 'period of implementation') by ten percent (three percent in case of retail business, or two percent in case of wholesale business); provided, however, that in case the amount thus calculated is less than one million yen, the Commission shall not order the payment of such a surcharge.

• 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。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (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 transaction with a foreign affiliated person prescribed in paragraph (1) of said Article (hereinafter referred to as a 'transaction with a foreign affiliated person' in this Article) from a person with no special relationship thereto (meaning a special relationship as prescribed in said paragraph) (hereinafter a person with no special relationship to the relevant person shall be referred to as a 'non-affiliated person' through to paragraph (7) and the person who purchased such inventory assets shall be referred to as a 'reseller' in this paragraph and paragraph (7), item (ii)) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and a transaction in which the purchasing side of said inventory assets for a transaction with a foreign affiliated person 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.

• 前項の規定は、事業者 が、私的独占（他の事業者の事業活動を支配することによるものに限る。）で、当該他の事業者（以下この項において「被支配事業者」という。）が供給する商 品又は役務について、次の各号のいずれかに該当するものをした場合に準用する。この場合において、前項中「当該商品又は役務の政令で定める方法により算定 した売上額（当該行為が商品又は役務の供給を受けることに係るものである場合は、当該商品又は役務の政令で定める方法により算定した購入額）」とあるのは 「当該事業者が被支配事業者に供給した当該商品又は役務（当該被支配事業者が当該行為に係る一定の取引分野において当該商品又は役務を供給するために必要 な商品又は役務を含む。）及び当該一定の取引分野において当該事業者が供給した当該商品又は役務（当該被支配事業者に供給したものを除く。）の政令で定め る方法により算定した売上額」と、「（小売業については百分の三、卸売業については百分の二とする。）」とあるのは「（当該事業者が小売業を営む場合は百 分の三、卸売業を営む場合は百分の二とする。）」と読み替えるものとする。
• The provisions of the preceding paragraph shall apply mutatis mutandis to cases in which an entrepreneur effects private monopolization (limited to that arising from the control of the business activities of other entrepreneurs) that falls under any of the following items with respect to goods or services supplied by the said other entrepreneurs (hereinafter referred to as 'controlled entrepreneurs' in this paragraph). In this case, the term 'the sales amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order (in the case that the said act is pertaining to the receipt of supply of goods or services, the purchase amount of the relevant goods or services calculated pursuant to the method provided for by a Cabinet Order)' in the preceding paragraph shall be deemed to be replaced with 'the sales amount of the relevant goods or services supplied by the said entrepreneur to the controlled entrepreneurs (including goods or services necessary for supply by the said controlled entrepreneurs of the said goods or services in any particular field of trade pertaining to the said act) and of the said goods or services supplied by the said entrepreneur in the said particular field of trade (excluding those supplied to the said controlled entrepreneurs) calculated pursuant to the method provided for by a Cabinet Order', and the term '(three percent in case of retail business, or two percent in case of wholesale business)' shall be deemed to be replaced with '(three percent in the case that the said entrepreneur engages in retail business or two percent in the case that the said entrepreneur engages in wholesale business)'.